MAKERERE

UNIVERSITY

COLLEGE OF EDUCATION AND EXTERNAL STUDIES

SCHOOL OF DISTANCE AND LIFELONG LEARNING

A REPORT ONFIELD ATTACHMENT / INTERNSHIP AT KASESE DISTRICT LOCAL GOVERNMENT

(KDLG)
Field attachment period (June august 2013)

BY
MATHUNGU ANTHONY
REG .NO. 10/U 97/EXT

Field Attachment Report submitted to the Collage of Education and External Studies in Partial fulfillment of
the requirement of the Bachelors Degree of Commence of Makerere University Kampala.

Students name: MATHUNGU Anthony

Sign.Date..........

University Supervisor: Mr. TURYAKIRYA Nazarias

Field Supervisor: Mr. BWAMBALE Joards

Sign.....

Date..

Sign..Date...

June august 2013

1

Declaration
I MATHUNGU Anthony Reg No. 10/U/97/EXT hereby do affirm and declare to the best of my knowledge
and understanding that the material presented in this report is my original composition and has never been
presented elsewhere for any academic award.

Name: MATHUNGU Anthony

Sign: Date:

ACKNOWLEDGEMENT
My sincere heartfelt appreciation goes to the almighty God who has enabled this Internship period end
successfully without any major challenges.
I extend my appreciations to KASESE District Local Government Administration that gave me a chance to
do Internship with them, Particularly the Finance department whom I closely worked with.
I am great full to the university supervisor Mr. TURYAKIRA Nazarias for having helped me in the
supervision and guidance during the period of internship.
My gratitude goes to my field supervisor Mr. BWAMBALE JEOADS who endured long hours of
concerted effort in ensuring that my internship training yields much to me.
I wish to express my appreciation to my parents Mr. TSONGO Muduha and Mrs. SPESI Tsongo who
supported me financially during my internship training.
I am also indebted to all such persons from whose hands all support whatsoever was received. It is
impracticable to thank everybody by name, but I am grateful to all of you in your capacities for the support
of all manners I received towards the end of this internship.

Executive summary
The aim of field work training is to integrate theory to practical knowledge; attitude and experience that will
enable me become effective and efficient in future.
The field work training was carried out at Kasese district local Government (KDLG) under the district
finance department. The aim of the field work training was to help the student attain new knowledge and
practical experience, improve confidence in problem solving, gain opportunities to relate with different
categories of people met in the real life situation, exposure to the demands and challenges of the work place,
improve appreciation of the profession and better work, integrate theory to practical knowledge; attitude and
experience.
During the period the student participated in various activities of the organization while in the finance
department offices.
In this period of attachment the student prepared different books of accounts right away from the occurrence
of financial transactions up to the financial reports. In the process the student prepared different documents
such as the payment voucher/receipts and posted different books of accounts such as the cash book, the
ledgers, the vote book, the abstracts, and the revenue register.
To crown it all, the internship period was a time of self realization and getting to a new world. The different
skills acquired in fields of financial management, development planning, contract management, Monitoring
and evaluation, confidentiality accountability and the inter-personal skills gained were so great to note.
The student commended the leadership of KDLG for the continued support to students in terms of transport
and meals to the students in addition to the office equipment like papers and computer though more should
be procured. He urged Makerere University to increase on the facilitation given to the students. He finally
commended students to have maximum respect for field supervisors and any other person they interact with
though out the field attachment period regardless of their background, training, social and economic
differences. Work willingly whenever they are attached, adhere to the field attachment code of conduct and
provide reports and other forms of feedback to the university and the host partner.

Table of Contents
4

Declaration................................................................................................................................. ii
ACKNOWLEDGEMENT................................................................................................................ iii
Executive summary................................................................................................................... iv
List of acronyms/ abbreviations............................................................................................... vii
Chapter one............................................................................................................................... 1
1.1Introduction.......................................................................................................................... 1
1.2 Background of field attachment........................................................................................... 1
1.3 Objectives of field attachment............................................................................................. 2
1.4 Background of Kasese District Local Government:..............................................................3
1.4.0 Introduction................................................................................................................... 3
1.4.1 Location......................................................................................................................... 3
1.4.2 Historical background.................................................................................................... 3
1.4.3 Mission statement......................................................................................................... 4
1.4.4 District vision................................................................................................................. 4
1.4.5 District development goal.............................................................................................. 4
1.4.6 Strategic objectives....................................................................................................... 4
1.5 organizational cultures........................................................................................................ 5
1.5.1 VALUES AND PRINCIPLES OF THE ORGANISATION..........................................................5
1.6 Gender at Kasese District Local Government.......................................................................6
1.7The structure of the organization.......................................................................................... 7
1.8 Main activities of the organization....................................................................................... 9
Chapter two: Students Experience.......................................................................................... 10
2.1 Title or position occupied in the organization....................................................................10
2.2 Duties and responsibilities................................................................................................. 10
2.3 Supervision levels and relationship with supervisor..........................................................11
2.4 Work team and its composition.......................................................................................... 11
2.5 Working relationships among team members/ other staf.................................................11
2.6 Authority levels to the student.......................................................................................... 11
Chapters Three: Evaluation of field Attachment......................................................................12
Introduction............................................................................................................................. 12
3.1Level of accomplishment of duties and responsibilities assigned.......................................12
3.1.1Revenue unit................................................................................................................. 14
3.1.1.1 Types of revenues collected at local government..................................................14
5

3.1.1.2 Activities done in the revenue office.....................................................................16

3.1.2Cash unit/office and accounts office.............................................................................17
3.1.3 Store management...................................................................................................... 21
3.1.4Procurement and supply management.........................................................................22
3.1.5 Office maintenance...................................................................................................... 23
3.2 New knowledge and skills gained in each of the duties and responsibilities.....................23
3.3 Most interesting experiences............................................................................................. 24
3.4 Relatedness of universitys taught programmers to the field work....................................24
3.5 Challenges faced and how managed................................................................................. 24
3.6 Benefits derived from Field Attachment.............................................................................25
3.7 Adequacy in universitys preparing the student for field attachment................................26
3.8 Preparedness of the agency to receive and manage students for field attachment..........26
Chapter Four: Conclusions and Recommendations..................................................................28
Introduction............................................................................................................................. 28
4.1 Conclusions........................................................................................................................ 28
4.2 Recommendations............................................................................................................. 29
4.2.1 The university.............................................................................................................. 29
4.2.2 The students for future internship...............................................................................29
4.2.2 The organization /District............................................................................................. 29
REFERENCES............................................................................................................................ 31
Appendix.................................................................................................................................. 32

List of acronyms/ abbreviations

LGTPC

Local Government Technical Planning Committee

KDLG

Kasese District Local Government

LGDP

Local Government Development Plan

LLGs

Lower Local Governments

LG

Local Government

NDP

National Development Plan

MLTC

Mpondwe Lhubiriha Town Council

ICT

Information Communication Technology

BTC

Belgium Technical Cooperation

CAO

Chief Administrative Officer

DCAO

Deputy Chief Administrative Officer

DDP

District Development Plan

DLB

District Land Board

DPAC

District Public Accounts Committee

DSC

District service Commission

SPSS

Statistical Package Of social Sciences

USC

Uganda Service Commission

M&E

Monitoring and evaluation

NDP

National Development Plan

LCV

Local Council Five

PEAP

Poverty Eradication Action Plan

PDU

procurement and disposal unit

HOF

Head of finance

Chapter one
1.1Introduction
This report contains information concerning the field attachment training carried out at Kasese
District Local Government KDLG which monitors and implements government programs to
ensure sustainable development and have a poverty free society. The training was during the
period 4th June and 4th August, 2012.
The report brings out students experience, duties and responsibilities, evaluation, conclusion and
recommendations about the field attachment.

1.2 Background of field attachment

Field attachment is defined as the field based practical work carried out by staff and students for
the purpose of teaching and or research in places outside the university control but where the
university is responsible for the necessary safety of the staff or students exposed to their
activities. (Makerere University approved guidelines for field attachment)
It is therefore a requirement where all taught units make and have arrangements for students to
seek or be helped to get placed in different forms of work in the courses of their study programs
to get the real work experience. This comes with hope of helping students relate academic
programs they study in class to actual work setting and thus appreciate their applicability.

1.3 Objectives of field attachment

To enable students get hands on experience on real life situations they are likely to work
in when they graduate.

To provide an opportunity to students to apply the principles and techniques theoretically

learnt into real-life problem solving.

To provide an opportunity to students and academic staff to interact with stakeholders and
potential employers to appreciate field situations that will also generate information for
curricula review and improvement.

To develop students understanding of work ethics, employment demands, responsibilities

and opportunities.

To enhance and strengthen linkages between Makerere University and various

stakeholders.

With the above objectives, field attachment is hoped to have multi-dimensional benefits looking
at students, Makerere University and the attachment organization.
The student will acquire new knowledge and practical experience, improve their confidence in
problem solving, and have an opportunity to relate with potential employees among others.

1.4 Background of Kasese District Local Government:

1.4.0 Introduction
This section basically has information about the location of Kasese district, its historical
background, and the roles of statistics in planning at the district.

1.4.1 Location
Kasese is one of the districts that are located along the equator, in the western arm of the East
African rift valley. Geographically, it is bordered by four districts; it has Kabarole and
Bundibugyo districts in the north, Kamwenge in the East, Rubirizi and in the south and the
Democratic republic of Congo in the West. It has physical features like Lake George, Lake
Edward among others.
The northern part of the district is mountainous while the southern part has flat plain.The total
surface area of the district is 3389.8sq km. Of this the total land area is 2911.3sq km, the total
area of water bodies is 409.7sq km and the total land area of wetland is 68.8sq km. about 63% of
the land area is occupied by nature and wild life conservation achievers and other government
projects such as prison land, and irrigation farming.

1.4.2 Historical background

Kasese got her status as a district in 1974 under the provincial Administration of Rwenzori
district that split from Toro kingdom. This kingdom was composed of present day districts of
Bundibugyo, Kabarole, Kyenjojo, Kyegegwa, Kamwenge and Kasese. It was through struggle to
separate from Toro kingdom where the Bakonzo were treated as subject in the kingdom that
Kasese attained her status as a district
According to the 2002 population census, the district has a total population of 532,033 people of
different ethnic backgrounds. The main languages and ethnic groups that dominate the area are
the Lukonzo and Lutoro of the Bakonzo and Batoro people respectively.
Kasese district is predominantly an agricultural district; heavily relying on farming for
employment and income, like any other district in Uganda.

The district has industrial potential with two operational mining operations currently mining
copper and cobalt at Kilembe and limestone in Hima. There are a number of industries in the
district, which have greatly contributed to the availability of employment to the population. For
example, RECO among others.
The district is endowed with many water sources that include lakes, rivers and streams. Mountain
Rwenzori is one of the major sources of water to the water bodies. Rivers include Mubuku,
Rwimi, Nyamwamba and Ssebwe that supplies Mubuku irrigation scheme, Nyamugasani and
river Lhubiriha that supplies water to the Bwera water scheme at Uganda- Congo border.
The Lakes include Lake George, Lake Edward and Lake Katwe, while the crater lakes on top of
Mt. Rwenzori provide extra water.
Generally, the district is served by many safe water sources that include bore holes, protected
wells and springs and piped water mostly in urban areas.

1.4.3 Mission statement

To achieve sustainable socio-economic development through efficient provision of quality
services to the people in conformity with national and local priorities

1.4.4 District vision

To have a poverty free society

1.4.5 District development goal

To improve the quality of services and levels of service delivery by 3% every year

1.4.6 Strategic objectives

To indentify and collect sufficient resources to ensure that service delivery standards
are met.
To provide quality education to all levels.
To provide adequate and accessible health services to the people of the district.
To avail quality community based services to all people of the district according to
their needs.
To ensure provision of adequate and quality infrastructure in the district.
To ensure food security in the district and the effective marketing of agricultural
produce and products.
To improve democracy and accountability in the district local government.
To ensure effective management and sustainable utilization of the natural resources.
4

 To strengthen the district capacity to deliver its mandate.

1.5 organizational cultures

1.5.1 VALUES AND PRINCIPLES OF THE ORGANISATION
The staffs of Kasese District Local Government commit themselves to uphold the district
mandate, vision, mission and overall goal by providing services based on the following values
and principles:
Integrity, they observe absolute honesty in all their official acts and do not place themselves
under any financial or other obligations to individuals or organizations to that seek to
compromise their professional behavior in performance of their duties.
Impartiality, they provide services to all clients, give fair and unbiased treatment to them
irrespective of gender, race, color, ability or ethnic background.
Dedication, they deliver services with devotion and consistence to the best of their ability.
Client focus, the interests of their clients is always their topmost priority .They endeavor to meet
their clients needs and expectations within established standards.
Loyalty, they are loyal to both the central and local government .In this regard they advance,
develop, and defend the policies ,laws, programmes and activities of the government of Uganda
and Kasese district local government.
Selflessness, they put public interest above public interest without consideration of any financial
or material benefit and gain.
Honesty, they execute their duties and provide services with truthfulness and sincerity.
Partnership, they always engage their partners in designing, implementing, monitoring and
evaluating their development programs.
Transparency and Accountability, they are at all times transparent and accountable for all their
official decisions /actions and inactions.
Efficiency, they optimally use resources in the attainment of the district objectives and targets.
5

Professionalism, they adhere to professional codes of conduct while executing their official
duties.
Responsiveness they are always conscious of their clients needs and effectively and efficiently
respond to their requests, suggestions and positive criticisms in a timely manner.
Innovativeness, they are at all time continuously, in collaboration with their clients, seek to
improve their performance.
Participation and involvement, they cherish principle of all inclusiveness, participation for all
and involvement.

1.6 Gender at Kasese District Local Government

Gender can be defined as the social relationship between women and men. The relationships
include the different attributes, statuses, roles, responsibilities, opportunities and privileges
accorded to women and men. Kasese employs a total of 155 employees of whom 93 (60%) are
males and 62 (40%) are females. Office distribution ranges from drivers, office typists, office
attendants, and senior other staff. Most of the sensitive posts are occupied by males with a few
females bearing key offices across all departments. Females dominate the low profile offices.

Table showing gender at Kasese district local government

6

Department
Administration
Statutory Boards
Finance
Education
Works
Community based

Male

Services
Natural Resources
Planning
Procurement
Internal Audit
Production
Veterinary
Fisheries
Trade and Industry
TOTALS

13
2
13
7
3

Female
6
3
6
2
19

2
12
2
2
6
16
7
5
3
93

5
6
2
1
1
5
2
3
1
62

155

Table 1.1 showing gender at Kasese district local government

Source: KDLG 2012 salaries office registers

1.7The structure of the organization

The current structures are based on the 1995 constitution. These structures have been expanded
in the local governments Acts of 1997. The structure is based on the principles of good
governance, democracy and decentralization
DISTRICT COUNCIL
DISTRICT CHAIRMAN
MEMBERS OF DEC (4)
COUNCILLORS
DLB

DSC

DPAC

CAO

Figure 1: Showing the structure of the organization.

DCAO

HUMAN RESOURCE

EDUCATION
NATIRAL
RESOURCE

COMMUNITY DEVELOPMENT

HEALTH
RESOURCES

HEADS
OF

WORK

FINAN

1.8 Main activities of the organization

The organization offers mainly services to their clients and these are as follows:
Service

Covering

Education

Schools: primary and secondary; school meals; community education; school

attendance; careers advice; school transport.

Planning

Local plans; planning permission; conservation areas; urban redevelopment; large

scale strategic

plans; enforcing development control; structure plans and

8

providing caravan sites.

Rating

and Appointing assessors to value property; levying rates.

valuation
Social work

Provision of social services for: - children, people with learning difficulties;

people with disabilities; people with long term illness.

Transportation

Construction and maintenance of roads, footpaths, bridges, subsidizing public

transport.

Community
charge/

Levying and collecting council tax; rebates on council tax and arrears of

council community charge.

tax.
Industrial

Identifying measures to establish promote and develop industry.

promotion
Table 1.2 services offered at KDLG by the different departments

Chapter two: Students Experience.

2.1 Title or position occupied in the organization.
In the course of internship training, the student worked as an intern and would report to all the
officers where necessary and would occupy any office in different departments so long as there
was work assigned to him.

2.2 Duties and responsibilities.

During my internship training, I was charged with diverse duties which are not limited to the
following:

Filling of document and data entry

Recoding the cash book
Posting both revenue and expenditure abstract
Posting lagers
Extraction of the trial balance
Posting bank reconciliation statement
Posting in the vote book
Posting account from voucher to audit warrant
Store management
Budget frame work an cash flow statements
Procurement and supply management
Office maintenance

Attending staff meetings

Any other duty assigned

10

2.3 Supervision levels and relationship with supervisor

While at KDLG finance determent, the internee worked under minimum supervision of the
district accounting officer. My field supervisor was encouraging in times of need. He mentored
me academically as a teacher and gave me general guidance in all spheres of life to fit me in the
working environment. We meet always to discuss my daily activities and he taught me whenever
I got hardships with my assigned duties. For compliance with the public service code of conduct,
I was monitored like other civil servants to always sign in and out at the time of reporting to
work and leaving to ensure good time management.

2.4 Work team and its composition.

Various work teams were created to accomplish different tasks. The work team during the
internship period composed of the Chief Finance Officer(CFO), Senior Finance Officer(SFO),
the Accounts Assistants and the students doing internship from MUBS, Kyambogo university,
Bugema university Gulu university Nkumba university, Uganda martyrs university and Makerere
university totaling up to eleven (11) students with whom nine were boys and two ladies

2.5 Working relationships among team members/ other

staf
Working in teams was sometimes inevitable. Some tasks assigned required information from
other departments therefore cooperation with other staff was vital in the accomplishment of most
of the tasks. Senior staff was friendly and gave the necessary parental care. Maximum
cooperation with other interns and staff from the following departments such planning unit,
procurement and the store department was observed. . Refer to appendix 2

2.6 Authority levels to the student

While at KDLG, I was granted equal treatment as any other civil servant. I was granted access to
all services accessed by other civil servants. I had access to departmental offices and property
like computers, photocopier, printers, and document store among others. My powers and actions
were limited to those stipulated by the local government act.

11

Chapters Three: Evaluation of field Attachment

Introduction
This chapter presents the tasks I under took during my internship training. Highlighted are new
knowledge and skills gained, most interesting experiences, challenges faced and how managed,
benefits derived among others

3.1Level of accomplishment of duties and responsibilities

assigned.
The level of accomplishment of duties and responsibilities was done in accordance with the work
plan designed by the student and the field supervisor in the department of finance at Kasese
District Local government. The work plan is on Appendix 4
The finance department is the service department to the council where all financial management
issues, records, assets and financial systems are its responsibility.
However, finance department follows logically the head of finance (H O F) in accordance with
regulation eleven (11) of the Local Government Acts below.
Figure 2 showing the Structure of finance department at Kasese District Local Government
Head of Finance (H O F)
Revenue and Budget
Senior Finance officer

Expenditure
and

Finance

Examinat
ion &

Senior

Senio
r Acc.
Acc

Senio
r Acc
Acc

Salaries
& cash

Senio
r Acc
Acc

12

Senio
r Acc
Acc

The different roles and duties of Finance office

The head of finance is responsible to the CAO for all financial transactions and accounts of the
council and therefore is the receiver, paymaster and chief accountant of the council.
Managing finance affairs of the council prudently, effectively and efficiently.
A duty to supervise and co ordinate the budget desk officers in the preparation of work
plan for submission to the CAO and the council by the required date in accordance with
the budget cycle of the Local Government.
Ensures approval of the estimates of expenditures on different votes under his control not
to exceed and keep watch over the expenditure of vote controllers.
Ensures that no expenditure is uncured before the approval of the council and any other
organ such as the CAO.
Ensure the lower Local Government such Sub counties keep proper accounting records
which are in his area of jurisdiction.
Supervises the expenditure and other disbursement of the council and ensures that
payment is made with proper authority and incase of any apparent extravagancies, he
calls the attention of the officer concerned and the superior.
Supervises and ensures prompt collection of all local revenue and brings prompt
accountability to council.
The finance department has the following different unites that the student was working with the
help of other officers
1.
2.
3.
4.
5.

Revenue unit
Cash office/unit
Salary office/unit
Accounts office/unit
Audit office/unit.

3.1.1Revenue unit
The student first worked in this unit /section so as to learn how Local Government get it revenue
from where he was introduced to different sources of LG revenue and the chart of account.
13

However revenue can be defined as all income collected and received by the LG from various
sources. They are mainly three types of sources of revenue that the local government normally
handles.
Local revenue
Central Government transfers
Donor fund /NGO fund

3.1.1.1 Types of revenues collected at local government

Local revenue
This is income collected and received by the Local Government from various sources within its
area of jurisdiction.
The local government revenue is regulated (inductive of the constitution) by section 80 of the
Local Government act and 5th schedule of the Act. Appendix 3 show the chart of account
showing local revenue supposed to be collected by Local government and its codes.
Central Government transfers
The Central Government renders support to Local Government through grants or transfers which
may either be conditional or unconditional
Conditional Grants
These are funds given to Local Government to fund programs agreed upon between the LG and
CG or part of the Local Government revenue which is planned for, recorded and accounted for
according to grant conditions.

Examples of condition Grants

UPE fund
NAADS fund
USE fund
Salaries to some employees such as for tertiary/ primary secondary among others.
14

Unconditional Grants
This refers to part of Local Government revenue to be spent on priorities determined by the
council taking into consideration of the National Priority Programs Areas in accordance to
section 83 of Local Government Act. The money is put on the district general fund accounts as a
pool and then transfer to service accounts such as education, administration, community,
production and many other departments.
Donor fund
These are funds received by the Local Government from development partners or donor agencies
such UNICEF, UNFA, USAID, REDCROSS and others. Donor fund can either be in form of
cash form or physical assets like machinery, plant equipment, building etc.
Sometimes grants can be conditional and others un conditional
Conditional grants
These are funds given to Local Government to fund programs agreed upon between the LG and
donor or part of the Local Government revenue which is planned for, recorded and accounted for
according to grant conditions.
Unconditional Grants
This refers to part of Local Government revenue to be spent on priorities determined by the
council taking into consideration of the National Priority Programs Areas in accordance to
section 80 of LGA.

3.1.1.2 Activities done in the revenue office

The office of the revenue unit is responsible following duties

Enumeration and registration
15

The process normally starts at sub counties registering potential sources of local revenue. This
involves physical identification, counting and recording all items of interest in respect to the
taxable sources of revenue in particular area.
Assessment
It looks at informing the tax payer the amount he/she is supposed to pay and the mode of
payment. In this step names, location and other details of taxpayer are noted. Tax assessment is
done by the assessment committee where the head provides assessment form to be used by the
assessor to record the details of the taxpayer.
These details include

Name of taxpayer
Type of business
Amount of total income
location

Collection
The revenue unit collects the assessed revenue by the due date and also charges penalty for late
payment. The unit has a duty to monitor such agreement to see that all agreed upon monies are
remitted.
Accountability
All local revenues must be banked intact and all bank slips reconciled with the receipts and
licenses issued during the same period.

Social mobilization
The activity involves informing masses on all key issues regarding local revenues. This is done
so as to improve the tax payers confidence thus improving local revenue.

16

3.1.2 Cash unit/office and accounts office

The district cash office normally handles receipt and payment and headed by the chief cashier.
Most of the work done in cash office was related to work in accounts office and this was done
concurrently. This include the following
Recoding the cash book
The cash book is a document that record only cash transaction. Local government normally
doesnt receive cash directly from individuals and entities according to the local government act
but to some small extend it could. The student could enter amount stipulated on the bank slip of a
parson paying on the debit side (Dr) while credit (Cr) in case of any payment (payment voucher).
The cash book comprises of the two major parts, the debit side for receipt and credit side for
expenditures. At every beginning of each financial year the cash book are opened with the
previous years balances of cash at hand and bank balances.
Cash book format
Extract of the cash book
Dr
Date

From

Receip

Folio

whom

t /No

Cr
Cash

Bank

Total

received

Date

To whom

Voucher

paid

No

folio

cash

bank

Table 3.1 showing extract of the cash book

Posting both revenue and expenditure abstract

The abstract is used as medium of classifying data for the purposes of posting to the general
ledger accounts. Under the manual accounting system the abstract consists of two types

17

Total

1. The revenue abstract that classifies receipts of revenue per program, sub program and
account codes.
2. The expenditure abstract which classifies expenditure per program and account codes.
Posting ledgers
Lagers are maintained in accordance with the provision of the chart of accounts. At the end of
every month a summary is made from the abstract which contain all activities with their code and
these make individual accounts.
Extraction of the trial balance
The trial balance is list of figures from the general ledger accounts (both revenue and capital)
contains in the lagers extracted from the abstract of the district Local government. This list
contains the name of the nominal ledger accounts and its values. The value of the nominal ledger
will have either debit balance which is posted on the Dr side of the trial balance and the values
on the credit side of the nominal ledger posted on the Cr side of the trial balance.
Format of the trial balance

KASESE DISTRICT LOCAL GOVERNMENT

TRIAIL BALANCE
Date

Items

Dr

Cr

Total
Table 3.2 showing format of trial balance

Posting bank reconciliation statement

It is a statement prepared on a particular day to reconcile the bank balance and cash book
balances. It explains the difference between bank balance shown in the organization bank
statement and the corresponding amounts shown in the organization records (cash book) at a
particular period of time. Such difference may occur as result of claques used by the organization
18

not presented to the bank, banking transactions such as credits received, charges made by the
bank and has not been entered in the organization cash book and errors made in the cash book
Posting in the vote book
A vote book controls the budget since it ensures that amount on a vote is not over drawn. Each
department has a vote for purposes of control of money on those votes.
All amounts stipulated or authorized for payment are recorded in the vote say salary and
subtraction are made from the original amount on the vote until all monies are drawn out.
Budget frame work and cash flow statements
The budget is formulated and approved in accordance with the amended local government
financial and accountability relation 2007 and signed by the present chairperson LCV of the
district. The budget has got a resource envelope, revenue estimates, and expenditure summary of
the current FY, revenue projections and expenditure explanatory notes.
This is illustrated as follows
Resource envelope
code

Department/section

percentage

budget

Table 3. 3 Resource envelope form

The budget column includes amount received in a given FY by different departments.

Revenue budget estimate
code

source

Budget

Revised

estimate(FY) budget(FY)

19

Actual as

Budget

Projected

previous(FY) current(FY) budget(FY)

Table 3.4 Format of the revenue budget estimate frame

Expenditure summary of the current FY

Program

Sub program

code

cod

Detail

cod

Item

Previou

Revised

Actual

Curren

Projected

detail

s FY

previou

as

t FY

next FY

s FY

previou

details

Budget

s FY

Table 3.5 Expenditure summary for the current financial year

Revenue projection of the current FY
Code

Item

Details

Amount

Total

Table 3. 5 revenue projections for the current financial year

Expenditure explanatory notes

DEPARTMENT
Code

Descriptio

Unit

n of the

Unit

frequenc

Quantity

cost

applied per

item

round

Table 3.5 expenditure explanatory notes

20

Total cost

3.1.3 Store management

The store department is the heart of the organization where all items pass and stored before taken
to various departments. As a store assistant the student would report to the senior store keeper
any item issued and received and returns in the department.
The specific objectives were:

Receiving of items
Checking, handling and safe custody of all stores (items)
Issuing items to different department
Make of requisitions
Stock taking

Documents used in store

Requisition note
Good received note
Return out ward note
Delivery note
Bin card

3.1.4Procurement and supply management

The Local Government Procurement (LGP) provides fully integrated service to the council and
the organization. This creates procurement operation more dedicated to meeting the specific need
of the Local Government. The LGP represents the need of the organization with suppliers as well
as providing extensive procurement, tendering and contract management support.
The procurement process
1

Planning process

This involves the user department to prepare plans which are inline with work plan and budget
where the procurement and disposal unit use it to consolidate the plans made by the user
department. The contract committee and management board approves the plan which is later
submitted to the ministry of finance.
2

Initiation of procurement

21

The process involves filling the requisition form by the user department by estimating values
which is approved by the authorized office.
3

Confirmation of available funding

The accounts office confirms the funds available on paper and hence sanctions the procurement
process to begin.
4

Preparation of the bid document

The procurement and disposal unit (PDU) prepares the bid documents which include instruction
to bidders, evaluation criteria, bid forms and contract terms and references.
The bidding process
1

Approval by contract committee

The contract committee approves the bid document of those willing to participate in the process,
procurement and disposal method and the evaluation committee.

Invitation to bid

The PDU opens up the bidding by advertising through news papers, television, radios and
willing bidders are short listed.
3

Opening up the bid

This shows the method to be used, time of closing and receiving the bid documents, replacement
and with draw of the bids.
4

Bid evaluation and contract award

It shows the monitoring and evaluation approved by the contract committee, award of decision
by the contract committee, display of the best evaluated bidder and signing the contract.
22

3.1.5 Office maintenance

The responsibility to ensure that the interns office is fully running and functional was well
played as assigned by the field supervisor. Necessary help was extended to the office cleaners
whenever needed. Clients were kept at maximum comfort in absence of other officers. (refer to
appendix 1 and other office duties like printing and photocopying of office documents like
departmental budgets a head of the budget conference, arrangement of files and other documents
as well as ensuring safety of all office property were well played.

3.2 New knowledge and skills gained in each of the duties

and responsibilities
As Winston Churchill said to improve is to change; to be perfect is to change often variety of
professional skills were attain from the various tasks completed. As tasks became challenging
new experience and skills were attained. The various skills gained are short listed forth

Data entry skills

ICT skills
Monitoring, mentoring and evaluation skills
Inter-personal skills
Procurement skills project monitoring skills
Financial management skills
Accountability
Confidentiality

3.3 Most interesting experiences

Internship was an interesting experience all through.

The student had a chance of conversing with his seniors about life at compass during

their time if that kind of life still exists. This could occur usually at lunch time.
The student also could have fan with fellow internship students when there was not so

much work to do.

The opportunity to interact with the district council members, the chairperson LCV and
the RDC at the district budget conference was a great moment. Attending workshops,
staff meetings improved my interpersonal skills.
23

3.4 Relatedness of universitys taught programmers to the

field work.
The duties and tasks undertaken were in maximum conformation with the programmes taught at
the university. Programs taught at the university are so much related to the field work. Course
units like Fundamental accounting principles, (FAP), ICT, Business communication skills, (BCS)
Organizational theory (OT), public sector accounting, and auditing are all important. Economic
theories were applied as well during the course of training. Human resource knowledge was
relevant while working with new people.
The field training was a perfect actualization of the programmes taught at the university

3.5 Challenges faced and how managed.

The biggest challenge faced during the training was that of the inadequate funds to
sustain the daily activities of the field training satisfactorily. High costs of breakfast lunch
and transport to and from the work place were met. This was however overcome by using
the internship funds sparingly and for their intended purpose. Financial support was also
sought from parents and relatives to ensure smooth learning.
Inadequate equipment to use for office work especially computers, stationery for printing
and photocopying among others. Personal laptops were resorted to so as to increase the
number of computers in use at the department. More so relief was found in other
departments like E-society where the services were at least sufficient quantitatively.
Lack of enough space for office work. This was quit challenging because of the many
internees in the planning unit. The departments board room was used as a provisional
office for group work.
Excel was the main statistical package used for data entry and analysis at the planning

unit of KDLG. This limited the application of knowledge of other statistical packages like
SPSS, STATA, Epi-info and Epi-data. The internee adapted to using Excel and also used
the other statistical packages at his own time.

The student reported at the district during the closure of the F/Y and most officials were
busy reconciling their books of account. This hindered her from accessing enough
information since the workers were busy with their office work.
24

 The student was challenged by heaps of work needed to be attended too in a short period
of time meeting the dead line before the tasks were completed. However this was
overcome by giving a schedule of tasks to be done in advance.

3.6 Benefits derived from Field Attachment.

Despite the challenges faced, benefits from internship were so many. These benefits included;
New knowledge and practical experience which could be applied in future was acquired,
confidence and love for the career increased.
An opportunity to relate with different categories of people likely to be met in real life
situation was achieved.
Confidence in problem solving and interacting with other staff members was gained.
Exposure to the demands of work and challenges as part of life after studies was a great
achievement. The given deadlines to hand in assignments with the expectation to work up
to standard were so beneficial to me.
Office conduct and having to copy up with the dress code of public servants at KDLG
was an outstanding achievement. I understood the work ethics, employment demands,
responsibilities and opportunities of work.

3.7 Adequacy in universitys preparing the student for

field attachment
The different activities the university engaged us in preparing us well for the field training. The already
prepared log books gave a proper guide through out the internship period. The weekly documented
activities in the log book made the compilation of the field attachment report easy. Assessment and
supervision was also facilitated which helped us get proper recommendations from the field supervisor.
The orientation meeting held before the internship period gave a true picture of the expectations from the
work place. The required guidance was given to us, which fitted the student in the practical world.

However the ratio of a supervision to student is still low since one supervisor was allocated to a
whole sub-region supervising hundreds of students in a short time.
25

Also the facilitation of students by the University could not meet the students budget with
todays inflation. Therefore an increase in facilitation fund is necessary

3.8 Preparedness of the agency to receive and manage

students for field attachment
Kasese District Local Government as an organization was very much prepared to receive and
manage students for field attachment. As an organization that has always trained students, the
interns were welcomed and assigned supervisors immediately. As part of orientation, the
principal personnel office held a meeting with all the interns where we were guided on how to
behave, given the rules and regulations and the public code of conduct of the Uganda Local
Government.
For reasons of convenience some offices were shared with the students for instance the
population officers office was used by some students. More so, the board had been prepared to
accommodate the students who failed to get space in the two offices allocated to the training
students.
A pre-designed format of the daily diary where daily activities were recorded had been designed
by Kasese District Local government. Students were required to note their daily activities in this
diary which would be signed at the end of the week by the field supervisor. Below is the format
of the students diary at KDLG.
KASESE DISTRICT LOCAL GOVERNMENT
STUDENTS INTERNSHIP DIARY
Week
DATE

DAILY ACTIVITY

LESSON LEARNT

Monday
Tuesday
Wednesday
Thursday
26

STUDENTS

SUPERVISOR

COMMENT

S COMMENT

Friday

Figure Students internship daily diary

Students nameSignDate
Supervisors name..Sign.Date.

27

Chapter Four: Conclusions and Recommendations

Introduction
This chapter presents the conclusions and recommendations put forward basing on the
experience gained during the internship training.

4.1 Conclusions
My stay with KDLG as an intern yielded a lot of success. In particular, I was able to be exposed
to the real employment setting, its needs and challenges.
During my internship, I understood how KDLG is structured, and what its activities are. It was
interesting to be introduced to how complex institutions like KDLG are managed. The field
attachment was important in enabling me to acquire hands-on experience with work, apply the
concepts and techniques learnt to practical problem solving scenarios, meet new people and
potential employers, as well as understanding what is required in the employment world. My
field attachment findings have thus enabled me to fulfill the intended objectives of internship
both as an individual and an aspiring economist.
The field attachment was a whole new adventure into the work world and principles that govern
them like time keeping, accountability, confidentiality, mutual respect, willingness to work, and
helping someone else to improve their life was a great lesson to learn and tie around myself in
the near future when fully in the professional world
Much as there were a few challenges in the department of finance like inadequate stationary
especially, computers, new technical concepts and adapting to the new environment, the field
attachment period was essentially a success.

28

4.2 Recommendations
Owing to the challenges faced during the field attachment, a lot still has to be done by the
students, the University, as well as KDLG. I thus recommend the following should be
considered;

4.2.1 The university

The University has to continue with the improvement and upgrading its curriculum to
fully suit the market dynamics. More emphasis needs to be put on the practical lessons
and the theoretical concepts as well. This will ultimately improve on the students
internship performance.
The University should also improve on its financial backing extended to the students. The
internship fund given to the students can only sustain the student for a short time given
the cost of living especially for students who work in places way from their home areas.
Much as the university provides some internship money to the students, I
recommendation that it should increase on the facilitation fund to at least 20% to avoid
financial difficulties during the period of internship.

4.2.2 The students for future internship

Students need to develop a keen interest in modern employment literature so as get an
insight prior to field attachment. The literature would also enable students to get more
used to the basic terms and concepts for example the compendium to reduce on the
difficulty to fully understand the various concepts used in the employment setting
Students should take internship training seriously as they do to lectures at the university
as well as respecting their field supervisors together with university supervisors and
fellow students since they are the some people they are meet in the work place.
Furthermore, student should budget for their finances and use the small facilitation
(funds) accordingly and sparingly not to meet financial difficulties during the period. This
will help them to meet their expenditure accordingly in times when the university
releases little as they have complained.

29

4.2.3 The organization /District

The district need to improve on the motivation of the trainees/internees such as break fast
,lunch in order to improve on their commitment and hence performance at work

The district should improvise and get means of transporting interns during the time of
training since the available means of transport (staff shuttle) has been not sufficient for
the entire KDLG staff.

It is our prayers that the district can provide a minimal allowance to enable the interns
meet the high costs of living.
The district authority should increase internet access in all departments. This can be
through boosting the WI-FI server at the resource centre to cover the entire head quarter.

30

REFERENCES
a)
b)
c)
d)
e)
f)
g)
h)
i)
j)
k)

The National Development Plan 2010/11-2014/15

Poverty Eradication Plan 2007
The Operation Manual for local governments
]The code of conduct and ethics for the Uganda public service
Rwenzori Regional Financial Management And Training(July 2007)
The Local Government Finance And Accounting Manual(August 2007)
The Local Government (Finance And Accounting)Regulations(August 2007)
The Public Finance And Accountability
Income Tax Act Cap 340.
Local Government Act Cap 243.
The Local Governments(Public Procurement And Disposal Of Public Assets)Regulations 2006

31

Appendix
Appendix 1 Kasese district map

Appendix 2 working relationship and team work

32

Appendix 3 the table showing some items of local revenue included in the chart of accounts

code

Item

composition

114505

Business license

-coffee business
-cotton business
-banana

142219
142214
142201
114608

Other fee and charge

Market dues
Parking fee
Other licenses

113101
142206

Land fee
Animal and crop husbandry

142212
142213
142208
142207

Agency fee/tender fee

Inspection fee
Registration of business
Registration

-gonza
-

-native doctor
-application for licenses
-slaughter fee
-session produce

-birth
-death

142204

-marriage
-Bibanza transfer

Property fee

-building plans
-inspection
142217
142161

Fees from appeal

Rent and rates

114506
141541
141502
142205
141601
143201
143261
145001
141501

Liquor licenses
Rent and rates produced non assets
Loyalty such
Bill boards
Sale of produced gov. assets
Other fines and penalty
Other fines and penalty from ground rent
Wind full gains
Rent and rates

-hire of gov. plants

Rental fees

33

Hire of land
Hima ,extraction cobalt

-Ground rent

-rates payable to land lords

13401
113101

Financial village banks

Land fees

Appendix 4 work plan

section

Activity

Objective

Out put

Revenue

-Introduction to

- To know and

-skills in

different sources

understand the

revenue

of local

various sources

collection and

government

of LG revenue.

accountability

revenues

To understand

- clear

-Revenue

the assessment,

understanding of

assessment

collection and

LG revenues

,collection and

accountability

accountability
-Introduction to

by LG.
-to know the

- skill in posting

book in cash

document used

in the abstract

office

in cash office

-posting the

-to learn how to

abstract

post sub county

-Preparation of

revenues to

legers

district register

-preparation of

and abstract
-to learn how

-skill in posting

trial balance

accounts are

account and

- bank

posted in the

preparation of

statements

trial balance and

bank

-revue of budget

which items go

recompilation

frame work and

to the Dr& Cr

statement.

cash flow

side of the trial

statement
-introduction to

balance
-to know how a

-skill in stock

store

store is managed

taking of items,

-duties of a store

and how stock

issue using

keeper

taking is done

different

Cash

Accounts

Store

-stock taking

Procurement

Period/

Responsible

weeks

officer

Mr. Kabale
Mr. muhotho

Mr. Felex Kato

Mr. Joards

methods such as

-introduction to

-to learn the

procurement

procurement

FIFO
-

34

Mr. Edward

-process of

process and the

procement

bidding criteria

35