Employee ethics, internal control compliance and quality. Of public funds management in Uganda government agencies-case of east African civil aviation academy- Soroti

Abstract

The research was conducted with an aim of establishing whether employee ethics and compliance to internal controls could have any influence on the quality of public fund management in government agencies with the East African Civil Aviation Academy (EACAA) being the case study. To achieve this, three objectives were prepared; To access the level of employee ethics at EACAA, To evaluate the level of compliance to internal controls at EACAA, To access the quality of public fund management at EACAA. The study employed a cross sectional research design and data was collected mainly by use of questionnaire. Using the SPSS computer package, data was analysed through descriptive, correlation and regression analysis to measure the degree of influence between independent (Employee ethics) and dependent (quality of Public fund management) variables respectively. The findings reveal that employee ethics was fairly good though was affected by low levels of whistle blowing. Compliance to internal controls was low being affected by mainly the low staffing levels in the internal audit department. In the same vain, the quality of public fund management was low due to low effectiveness of employees at managerial level as well as uneconomic way of allocating funds. It is recommended that to improve the levels of employee ethics, there is need to motivate the staff financially, increase staffing in the internal audit department so that compliance to internal controls is enhanced, adherence to value for money will improve the quality of public fund management by effectively, efficiently and economically using the funds for there intended purpose