Factors that limit full utilization of donor funds to Apac district

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Kampala international international: College of Economics and Management
This study looked at the factors that prevent full utilization and absorption of funds by Apac District and its effects. The high rate of under-utilization and returning of funds has persisted which in tum has had negative effect on the implementation and sustainability of Donors funded projects in Apac District. The empirical data was collected from Apac District. A sample of 174 civil servants was selected using simple random sampling method. Questionnaires were used for collecting primary data meanwhile review of records and documents was the source of secondary data. The analysis was done using SPSS and the findings were presented in tabular and graphical form. The key findings of the study show that the present financial management structure, policies and procedures of Apac District are generally adequate for the management of donor funds. However, the following areas will require improvement for the effective and efficient utilization of donor funds: accounting, policies and procedures, reporting, monitoring and information management systems, staffing, timely release of funds and capacity support by donors. The study therefore recommends strengthening the district's financial management system, capacity development of staff working in finance department, timely release of funds, effective support supervision, monitoring of donor funded programmes and community sensitization to ensure transparency and accountability.
A thesis submitted to the School of Post Graduate studies in partial fulfillment of the requirements for the Award of the Degree of Masters of Business Administration (MBA) Kampala International University
Business administration, Factors, Full utilization, Apac district, Donor funds