Assessing Effectiveness of Integrated Financial Management System (Ifms) on Zanzibar Government Budgetary Control a Case Study: Ministry of Finance and Economic Affairs

ABSTRACT Integrated Financial Management System is a computerized budgeting and accounting system that was implemented by the government to simplify the monitoring and control of the government funds. It include expenditures like payment of salary, revenues collections, deposit and other expenditures. It was established in order to have effective monitoring and control of the government funds. It provide the government with a modern budgeting and accounting system with state of the art functionality on which to undertake its national and public sector accounting and financial management. The descriptive design was used to conduct the study by cross sectional methods in order to collect data from sampled population. Secondary data use content analysis that use books, reports and documents and primary data used from questionnaires. The target population was 1800 employees from which the sample derived. The population taken from MOFEA includes; chiefs accountants, assistance chief accountants, central payment officers and budgetary officers. Data was analysed and interpreted though table in frequency and percentage in order to provide proper meaning. The findings reveals that training of the system to the users was good (50%), satisfied for the time of training (50%) and effective(65%), because they can do their work quickly and accurate also they confirm that the time they got for the training was satisfied to them because they have much time to learn and understand more things concerning the vii system. Also the security control of the system and measures they provide was very high(81%), IFMS control over the expenditure(74%) of respondents strongly agreed that make effective budgetary control, also the application of security control measures is high protect the system (81%). The extent of qualified of its resources is excellent (45%), and (44%) say good and remaining (11%) not decided that make the system to be more effective. Therefore the government should prioritize the system as a major component and motivate its staff those who are responsible of using the system and increase security for the system. Motivation to the staff that is highly using the system is needed because it is very risky for the system. MOFEA should provide follower ship programme concerning IFMS, more employees should be trained in order to have employees who are competent. Security of the system should be improved, even in networking because of the development of science and technology.

TABLE OF CONTENTS

Chapter Page

Declaration A ii

Declaration B iii

Approval Sheet iv

Dedication V

Acknowledgement vi

Abstract vii

Table of Content ix

List of Tables xii

List of Figures xiii

Acronyms xiv

One THE PROBLEM AND ITS SCOPE 1

Backg round of the Study 1

Statement of the Problem 3

Purpose of the Study 4

Research Objectives 4

Research Questions 4

Scope 5

Significance of the Study 5

Conceptual frame work 6

Operational Definitions of Key Terms 6

ix

Two REVIEW OF RELATED LITERATURE 9

Introduction 9

Theoretical Perspectives 9

Related Studies 12

Three METHODOLOGY 21

Research Design 21

Research Population 22

Sample Size 22

Sampling Procedure 23

Research Instrument 24

Validity and Reliability of the Instrument 25

Data Gathering Procedures 26

Data Analysis 26

Limitations of the Study 27

Four PRESENTATION, ANALYSIS AND INTERPRETATION

OF DATA 28

Analysis of Respondents Rate 28

Background Information of Respondents 28

Quantitative Analysis 31

Five FINDINGS, CONCLUSIONS, RECOMMENDATIONS 41

Findings 41

x

Conclusions 50

Recommendations 51

References 53

Appendices

Appendix I - Transmittal Letter 56

Appendix II - Research Instrument 57

Appendix III - Researcher’s Curriculum Vitae 60