Examining the factors affecting proper implementation of Integrated Financial Management Information Systems (IFMIS) in public institutions:a case study of Makerere University

Abstract

With Makerere University as the case, this study investigated the factors affecting proper implementation of IFMIS in public institutions. It was guided by three objectives, that is the extent to which public institutions use IFMIS; the challenges facing public institutions in using IFMIS; and solutions to the challenges facing public institutions in using these IFMIS. The study was cross-sectional, adopting a descriptive survey design. Both qualitative and quantitative research methods were employed. The target population was 468 administrative staffs on the official university payroll of the month of December 2020. The sample size was 105 of which 86 responded giving a response rate of 82%. The study utilized simple random sampling technique and used both the primary and the secondary methods to collect data for the study. It used a questionnaire for data collection. The instrument was tested for reliability and validity. The data obtained from the questionnaires was sorted, edited for completeness of errors and then entered into SPSS-20 and MS Excel. It was analyzed using descriptive statistics. The data was presented graphically. The researcher only proceeded after confirming that the Content Validity Index obtained was above the acceptable average of 0.5. The average coefficient alpha was 0.924. There were ethical considerations and with a few study limitations like limited time, but the researcher had workable solutions to all. From the first objective it was found that the IFMIS was majorly used in Cash management, Analysis, planning and control, Budget preparation, Budget execution, Internal control system component with approved policies and procedures used by the management and a few other areas. Secondly, the challenges of the IFMIS were mainly revenue collection via a link with AIMS, Accounts receivables management, Accounts payable management, few specialists; experienced and competent persons in the use of the system. Finally, the main suggested solutions to these challenges were Enhanced management commitment, undertaking public financial management reforms aimed at enhancing transparency and accountability, Strengthening procurement capacity, requirements, and system specifications, Build better infrastructure for the system, Regularly audit the control mechanisms, and a few more. It was therefore evident that IFMIS is generally used largely at the university. It comes with a number of challenges but all these have solution which if implemented, the system will be more efficient and effective.