Wabwire Phillex Report 1
Wabwire Phillex Report 1
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DECLARATION:
This internship report is my original work and has never been presented for any award in any
university.
Sign____________________________ Date___________________________
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APPROVAL:
This internship report has been submitted for examination with my approval as the candidate’s
supervisor.
Field Supervisor
NAME: MS: APEO SARAH BILLI
Sign_______________________________ Date____________________________
Academic Supervisor
NAME: MR. WEJULI JOSEPH
Sign______________________________ Date_____________________________
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DEDICATION:
This internship report is dedicated to my father Mr. Emeja Patrick, my sister Auma Moureen for
financial support, love and care they have rendered for the success of the training and their
continuous encouragement and support during the training period.
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AKNOWLEDGEMENT
The time I spent in Busia district local government Bulumbi sub-county as an intern from
January to march 2023 was a memorable one for as it was rich in experience sharing and helped
to discover my potential.
I have had so many rich experiences in opportunities that I will personally believe will forever
shape and influence my professional life while fostering personal growth and development.
These few details made me to realize that like all human endeavors, this report is not perfect and
may contains errors and short comings. Thus I remain open to all criticism and suggestions
which could present me with new sources of information as I develop in my ability to research
and learn.
This report would have not been possible without the contribution and collaboration of others.
My sincere gratitude:
To the Almighty God who granted me health and long life; without which I could not have
finished this internship report.
To the Chief Administrative Officer Busia district local government for endorsing my
application for internship.
To the Sub-County Accountant (SAA), Apeo Sarah Billi for her technical support and constant
supervision which contributed immensely to my personal development. I also thank her for her
guidance which was a remarkable force that enabled me to successfully complete the internship
program;
To the Sub-County Chief (SAS) Bulumbi sub-county, Malaba John for his unwavering advice to
improve my learning.
To the Sub-County Chairperson (LCIII), Wesonga B. Ismael for his encouragement to work
hard.
To the University supervisor, Mr. Wejuli Joseph and the management of Busitema University
faculty of management sciences for their supervision and support.
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TABLE OF CONTENTS
DECLARATION: ----------------------------------------------------------------------------------------------------------------ii
APPROVAL: --------------------------------------------------------------------------------------------------------------------- iii
DEDICATION: ------------------------------------------------------------------------------------------------------------------ iv
AKNOWLEDGEMENT ------------------------------------------------------------------------------------------------------- v
TABLE OF CONTENTS ------------------------------------------------------------------------------------------------------------ vi
ACRONYMS: ------------------------------------------------------------------------------------------------------------------ viii
ABSTRACT: --------------------------------------------------------------------------------------------------------------------- ix
CHAPTER ONE. --------------------------------------------------------------------------------------------------------------- 1
1.0 Introduction. ------------------------------------------------------------------------------------------------------------- 1
1.1 BACKGROUND OF THE FIELD ATTACHMENT, OBJECTIVES AND BENEFITS. -- 1
OBJECTIVES AND BENEFITS OF FIELD ATTACHMENT. --------------------------------------------- 2
1.3 Benefits of the field attachment to student. ---------------------------------------------------------------- 2
1.4 Benefits of the field attachment to the organization. -------------------------------------------------------- 3
1.5 ORGANIZATIONAL BACKGROUND: ------------------------------------------------------------------ 3
1.7 Busia District vision, mission and values: ----------------------------------------------------------------------- 4
Vision. ------------------------------------------------------------------------------------------------------------------------ 4
Mission statement. ------------------------------------------------------------------------------------------------------- 4
1.8 Brief description of the activities of different business units in Busia District local
government. ------------------------------------------------------------------------------------------------------------------- 4
CHAPTER TWO: -------------------------------------------------------------------------------------------------------------- 8
ACTIVITIES PERFORMED DURING FIELD ATTACHMENT. -------------------------------------------- 8
2.1 Introduction: ---------------------------------------------------------------------------------------------------------- 8
Tips on how to make financial statements. -------------------------------------------------------------------------- 8
CHAPTER THREE: ---------------------------------------------------------------------------------------------------------- 10
LESSONS, EXPERIENCE AND SKILLS GAINED. ----------------------------------------------------------------- 10
3.0 Introduction. ------------------------------------------------------------------------------------------------------- 10
(3.1) LESSONS: ----------------------------------------------------------------------------------------------------------- 10
3.2 Experience: -------------------------------------------------------------------------------------------------------------- 10
(3.4) SKILLS: ---------------------------------------------------------------------------------------------------------------- 11
CHAPTER FOUR: ------------------------------------------------------------------------------------------------------------ 12
CHALLENGES AND LIMITATIONS, ENJOYMENTS AND DISAPPOINTMENTS ---------------------- 12
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4.0 Introduction: ------------------------------------------------------------------------------------------------------- 12
4.1 Challenges and limitation: ------------------------------------------------------------------------------------- 12
4.2 Enjoyments: -------------------------------------------------------------------------------------------------------- 12
(4.3) Disappointments; ---------------------------------------------------------------------------------------------------- 13
CHAPTER FIVE -------------------------------------------------------------------------------------------------------------- 14
CONCLUSION AND RECOMMENDATION: ------------------------------------------------------------------------- 14
5.0 Introduction: ------------------------------------------------------------------------------------------------------- 14
5.1 Recommendations. ---------------------------------------------------------------------------------------------------- 14
5.2 CONCLUSION. -------------------------------------------------------------------------------------------------------- 14
TEXT CITATION AND REFERENCES. ----------------------------------------------------------------------------- 15
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ACRONYMS:
TILED …………… Trade Industry and Local economic development.
CAO………………. Chief Administrative OFFICER.
BDLG………………. Busia District Local government
SAA………………… Senior Accounts Assistant.
SC /SAS…………………. Sub County Chief
PC …………………. Parish chief
IT……………………. Information Technology.
EG……………………. For Example,
ETC……………………And So many others.
LC3………………………Local council three.
KM……………………. kilometer.
Cap……………………. chapter.
BC………………………. Before Christ.
CFO……………………. Chief Finance Officer.
ACCA…………………. Association of Chartered Certified Accountants.
UK………………………United Kingdom.
US………………………. United States.
LLG……………………. Lower Local Government.
LGA……………………. Local Government Act.
LG………………………. Local Government.
LGS………………………. Local Governments.
CDD……………………. Community Driven Development.
PHC………………………Primary Health Care.
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ABSTRACT:
This internship report contains of 5chapters in the following order; background of the field
attachment, it’s objectives and benefits expected, organizational background that information
about the organization and its management. activities undertaken during field attachment,
lessons, experience and skills gained, challenges and limitations, enjoyments and
disappointments conclusion and recommendations, text citation and references and finally
appendices.
The organization was suitable for internship attachment because it has trained and equipped
personnel, additionally they are so interactive and willing to be consulted.
I learnt the following skills during field attachment, I learnt how to enter records and information
using both computer and paper, Good communication skills, IT proficiency, multitasking,
administrative skills and finally skills of how to hold and conduct a meetin
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CHAPTER ONE.
INTRODUCTION.
1.0 Introduction.
This chapter presents background of the field attached to and department worked in,
activities, tasks performed, background of the organization, knowledge, skills, experience
gained, lessons, challenges and limitations, enjoyments, disappointments, conclusion and
recommendations, text citation, references and finally appendices.
With the onset of the industrial revolution in 1760, there was proliferation of companies and the
need of more advanced accounting systems. The development of corporations also created large
groups of investors, and more complex structures of ownership all requiring accounting systems
to adapt.
Scotland modernizes accounting.
The modern professional also has its roots in Scotland in the mid-1800s when the institute of
accountants in Glasgow petitioned queen Victoria for a royal charter, so accountants and could
distinguish themselves from solicitors which would offer accounting in addition to firm’s legal
services.
In 1854 the institute adapted chartered accountant, for its members, a term and Demarcation that
still carries legal weight globally today.
The petition was signed by 49 Glaswegian accountants, and it argued that the accounting
professional had long existed in Scotland as a distinct profession of great responsibility and that
the small number of petitioners had been rapidly increasing. The petition further highlighted the
varied skills required to be a professional accountant.in addition to mathematics skills, an
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accountant needed to be acquainted with general legal principles, as they were often employed
by the courts to give evidence on financial matters as they still are today.
Industrial revolution:
By the mid -1800s, the industrial revolution in Britain was well underway and London was the
financial center of the world.
With growth of the limited liability company and large scale manufacturing and logistics,
demand surged for more technically proficient accountants capable of handling the growingly
complex world of global transactions.
The increasing importance of accountants helped to transform accounting into a profession, first
in the UK and then in the US.in 1904 eight people formed the London Association of
Accountants to open the profession to a wider audience of people than was available through
UK’s older associations. After several name changes the London Association of Accountants
adopted the name the Association of Chartered Certified Accountants (ACCA)in 1996.
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1.4 Benefits of the field attachment to the organization.
(1). To improve manpower and better delivery of services.
1.5 ORGANIZATIONAL BACKGROUND:
Busia District was originally part of Tororo District until Thursday 20th march 1997, when
parliament passed the legislation creating six New districts inclusive of Busia, to exist with effect
from 1st July 1997.
Location and size:
Busia District is located in the south -eastern part of the republic of Uganda, north of Lake
Victoria and West of the republic of Kenya. Its 196km from Kampala the capital city of the
republic of Uganda.
Political structure:
In line with the local government Act cap 243, the local governments in the district are district
council,14 sub county councils,2Division councils and one municipal council. The district
council has an executive committee whose role is to initiate and formulate policies for approval
by council and to oversee implication of Government and council policies among others.
The council also has standing committees responsible for monitoring and reviewing the
performance of their respective sectors and report to council.
Administrative structure.
The chief Administrative OFFICER (CAO)heads the district civil service.
The staff is deployed in 10 departments and two units namely.
(1) Administrative inclusive of internal Audit and procurement & disposal unit.
(2) Finance
(3) Production
(4) Works
(5) Education
(6) Health
(7) Natural resources
(8) Community based services
(9) Planning
(10) Trade
(11) Industry and local economic development (TILED).
In conclusion Busia District local government (BDLG) is a public organization owned by
government of Uganda and headed by CAO (Chief Administrative OFFICER) as head of civil
servants at the district local government.
Population size growth and fertility;
According to the Uganda bureau of statistics 2017, the national population and housing census
2014-area specific profile series, Kampala Uganda, the district population was 323,662people
composed of: males; 156,447persons (48.3%), and females 167,215persons (51.7%) this
represented 0.93percent of the national population. between1980 and 2014(34year) the district
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population increased by 197,478persons. sixty-two percent of this increment was attained in the
period between 1991and 2014.this indicated an average annual growth rate of 3.0percent
compared to the national average of 3.0percent per annum over the same period. The total
fertility rate is 5.4 births per woman.
1.6 BULUMBI SUB COUNTY:
Bulumbi Sub County is one of the lower local government that makes up Busia District local
government with a projected population of 18,200 people covering an area of 53.23km² the sub
county is located in northern part of the district, bordering Bugiri district and found along Jinja -
Kampala highway.it has two administrative units/parishes with 21 villages and like any other
LLG, under the local government Act LGA 243 is charged to provide services to its citizens.
1.8 Brief description of the activities of different business units in Busia District local
government.
Administration:
One of its roles or activities is that they develop, manage and administer human resources,
district policies and systems for efficient and effective service delivery.
To serve the district through coordinated delivery of services that focuses on national and local
priorities to promote sustainable and social -economic development.
Statutory Bodies:
The mandate of statutory bodies is derived from the existing legislations. The department
prepares and approves comprehensive integrated development plans (LGA CAP 243 section 35),
monitors the implementation of the development plans and budgets.
It also conducts periodic review and evaluation of annual plans, budgets and identifies council
priorities in relation to the existing government policies and regulations as per the national
commitment.
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Community based services:
It promotes issues of social protection, equality, equity, human rights, culture decent work
conditions and empowerment of the poor and vulnerable groups.in doing all this, the sector
contributes towards realization of the millennium development goals.
Although the sector participates in all development programs, key programs directly
implemented by the sector include Community Driven Development (CDD), functional adult
literacy, community based rehabilitation, and special grant PWDS.
Finance:
Below are the activities carried out in finance department in Uganda’s local government.
Local Government finance is about the revenue and the expenditure decisions of local
governments.it covers the sources of revenue that are used by the local governments such as
taxes (e.g. property income, sales, user fees and intergovernmental transfers.it also include ways
of financing infrastructure using operating revenue and borrowing as well as charges on
developers and public private partnerships. Furthermore, local government also addresses issues
around expenditures at the local level and the accountability for expenditure and revenue
decisions including the municipal budgetary process and capital investment planning.
Objectives:
Against this background, the course presents and discusses the key principals underlying
effective local government finance as well as a range of analytical approaches for the economic
and financial analysis of investment projects implemented by local government projects under
condition of uncertainty. By the end of this course, student should be able to:
Understand the key principals and elements of local government finance including fiscal
decentralization, revenue management and capital investment planning.
Understand and apply economic and financial analysis to investment relevant to local
governments and incorporate uncertainty and probability in decision analysis.
Production:
Some of the activities carried out in production department include;
Agricultural productivity
Crops
Veterinary
Fisheries
Vermin control
Entomology
Agribusiness
Water for irrigation/production
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Mechanization.
Works:
Civil
Roads
Bridges
Buildings
Water
Mechanical engineering
Electrical engineering.
Health:
PHC -primary Health care.
Health education
Health administration
Health visitation
Health inspection
Disease control
Curative services
Environmental health
Maternity and child health
Vector control
Medical supplies
Education:
Education administration
Inspection
Sports
Special needs
Education
Psycho -social support
Pre-primary.
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Natural resources:
Forests
Wetlands
Environment
Land management
Surveying
Physical planning
Land valuation
Land registration
Land administration
Cartography
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CHAPTER TWO:
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Put the item for which the money was paid for and its code just below the item. Note we get
codes from chart of accounts.
Put the receipt number under receipt number column
Put the amount which was paid in the Shs column
Lastly put the total at the bottom column of Shs.
(7) Enumeration and assessment:
When doing enumeration and assessment, we move to the field where by we count and asses
every business unit. We look at nature and kind of business then we give you the amount you are
supposed to pay once a year.
We asses every business unit except government institutions and health facilities like clinics,
pharmacy, hospitals and drug shops which are tax exempt.
(8) Revenue mobilization and collection.
After revenue assessment, we then carry out Revenue mobilization and collection. Where by it
involves moving around the centers and towns to collect revenue, E.g. we issue out receipts to
whoever pays and it’s called business license.
(9) Writing or payment vouchers.
A payment voucher is written after the requisition form submitted to finance officer or an
accountant requesting for payment. And it must be approved and signed by the executive officer
or CFO.
(10) Writing of minutes.
These are just notes that are recorded during a meeting. They highlight the key issues that are
discussed, motion proposed or voted on and activities to be undertaken.
The minutes of a meeting are usually taken by a designated member of the group. Their task is to
provide an accurate record of what transpired during the meeting.
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CHAPTER THREE:
3.2 Experience:
Interning at Busia District local government (BDLG) has given me an insightful firsthand look
into how the public accounting field works. I have gained many skills such as understanding how
to make and write financial statements also called reporting, utilizing New software and bettering
my business communication skills. Some of new program am now comfortable with are
Microsoft excel spreadsheet and other accounting soft wares.
Tasks that I learned on the job were documenting work papers, posting revenue ledgers using
revenue abstract, posting the vote book using approved and revised budget for financial years.
I had the ability to work alone and ask for assistance or guidance when needed, a level of
independence that I appreciated.
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Leaving aside traditional accounting duties, I have also gained more experience in how to
communicate professionally. I strengthened My written, professional communication skills, such
being clear and concise when requesting specific work papers reports or other information. I
have been able to form genuine relationship with the people in the firm, I have flexibility in my
work-life balance, and gain exposure to the accounting profession.
I have also learned how to engage with the community for example during field attachment I
happened to reach out to the community around the organization I was working and had some
few issues we discussed with them. And mainly it was about sensitizing them to pay revenue.
Leaving that aside I also learnt how to do assessment and mobilize revenue amongst the business
men, sensitizing them that payment of revenue was not for my own good but for the good of the
community and business men themselves.
(3.4) SKILLS:
Good communication skills.
Communication is one of the most important skills that I gained during my field attachment
under the department of accounting. I learnt the skill of writing and speaking.
IT proficiency:
Proficiency in IT is also a very important skill that I gained for example I got exposed to IT
equipment and software package commonly applied in accounting. Like excel. These software
packages are good as they can simplify work.
Multitasking:
Multitasking is one of the skills I gained during field attachment as I gained the ability to do
various tasks at the same time which is important for success in the accounting career.
Administrative skills:
As business administration student, administrative skill is one of the skill that I strived hard to
gain. For example, through this Skill one is able to ensure smooth running of the organization
and performance of the activities and appointments.
I was also able to gain the skill of how to conduct and hold an executive meeting as I personally
got involved in some of this meetings, whereby I also gained a Skill in writing minutes and
resolutions
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CHAPTER FOUR:
CHALLENGES AND LIMITATIONS, ENJOYMENTS AND DISAPPOINTMENTS
4.0 Introduction:
This section presents challenges and limitation, enjoyments and disappointments encountered
during field attachment.
4.2 Enjoyments:
(1). There was peace and relaxation around the organization since police station was within the
organization premises which ensured maximum security.
(2) The environment was conducive and friendly whereby we enjoyed the cool breeze from
BUSITEMA forest reserve since the organization is just next to it.
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(3) I also enjoyed nature and wildlife since the sub county was near BUSITEMA forest reserve
which gave me the opportunity to have a look at wild animals like baboon and monkeys etc.
which are interesting kind of animals.
(4.3) Disappointments;
One of the biggest disappointments I registered was that there was no free internet at the
organization a thing which I had not thought of. This hindered me from searching for relevant
information from internet hence forcing me to touch on my pocket money to buy Data in order to
stay online.
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CHAPTER FIVE
5.2 CONCLUSION.
Local Governments are a product of decentralization policy that was put into consideration by
the 1995constitution article 176 and actualized by the LGA CAP 243 the government of the
establishment of the LGS was to extend services nearer to the people and indeed during the
internship, the internee witnessed the great role the LG Played in providing social services such
as health services, education, water, infrastructural development among others.
The organization was suitable for internship attachment because it has trained and equipped
personnel, additionally they are so interactive and willing to be consulted.
Despite good achievements the LG had specific challenges such as limited transport means for
the staff, delayed salary and wages, high demand for services Visa -vi the limited resources
among other challenges. There for the internee recommends that government considers timely
release of funds, procure transport means for its workers increase funds for the Sub County to
enable them deliver their mandate effectively.
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TEXT CITATION AND REFERENCES.
This section covers text citation and references from the report.
i. Yourfuture.ac.caglobal.com (background of the field attachment).
ii. Busia.go.ug (organizational background).
iii. (Source; UBOS 2019) District projected population.
iv. Bulumbi Sub County ref sub county administration.
v. www-sodexoengae-com.cdn.ampproject.org. applying Maslow’s hierarchy of needs
theory to HR responsibilities.
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APPENDICES.
1.0 Introduction:
This section contains appendices that may act as evidence of the field attachment.
Below are the appendices;
Internship acceptance letter from the organization.
Organizational chart showing hierarchy.
Photocopies of sample pages from the logo book.
Glory and honor be to the almighty 🙏🙏 indeed if it was not GOD,s mercy l would have not
finished this report.
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