The Effectiveness of Financial Control Environment in Promoting the Performance of the Universal Primary Education (UPE) Capitation Grant in Uganda

Abstract

The control environment is considered the bedrock for the effectiveness of the internal control mechanism, in promoting financial accountability and the performance of public service delivery programmes like the UPE capitation grant. An effective control environment is underpinned by factors such as the overall awareness, control consciousness, skills, positive attitude, commitment, and ethical values of personnel as well as robust communication mechanisms of programme information. The study explored the effectiveness of the internal control environment in promoting the financial accountability and performance of the Universal Primary Education capitation grant in Uganda. The study focused on factors such as skills, ethical values, commitment and information flow which were considered more relevant to the study. Findings showed that deficiencies in information flow, commitment, skills and ethical values of personnel, negatively impact the efficacy of the internal control systems in promoting the performance of the UPE capitation grant. To address the identified deficiencies in the control environment the study, recommended interventions such as a more effective mechanism for information flow, skilling of relevant personnel and sensitisation of actors involved in the implementation of the grant. This study contributes to literature on the utility of financial accountability in the performance development programmes. Keywords: Effectiveness, Financial Control Environment, Universal Primary Education, Capitation Grant.