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MAKERERE ERE UNIVERSITY

MAKERERE UNIVERSITY BUSINESS SCHOOL

A REPORT ON FIELD ATTACHMENT CARRIED OUT AT

LOCAL GOVERNMENT FINANCE COMMISSIONACCOUNTS UNIT

BY

OLUMA EMMANUEL

REG NO: 15/U/18839/PS

BACHELOR OF SCIENCE IN FINANCE

SUPERVISED

BY

MR. MUGERWA ANDREW

(PRINCIPAL ACCOUNTANT)

A FIELD ATTACHMENT REPORT SUBMITTED TO MAKERERE UNIVERSITY


BUSINESS SCHOOL FOR THE FULFILLMENT OF BACHELORS

DEGREE OF SCIENCE IN FINANCE

AUGUST, 2017
DECLARATION

I Oluma Emmanuel declare to the best of my knowledge that this internship report is original and
a product of my own efforts and knowledge acquired during my internship training at the
accounts unit of LGFC and have never been presented to any higher institution for any award
whatsoever.

SIGNATURE:

DATE: .

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APPROVAL

This is to certify that OLUMA EMMANUEL Registration number 15/U/18839/PS has been
under my supervision and his work is ready for examination.

Field Supervisor

NAME: Mr. MUGERWA ANDREW

(PRINCIPAL ACCOUNTANT)

SIGNATURE:

DATE:

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DEDICATION

I dedicate this work to my dad Mr. ARUM SIMON PETER and my precious mum Madam.
ARUM BEATRICE for their continuous financial, moral and material support and guidance
throughout my academic life.

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ACKNOWLEDGEMENT

First of all I thank the almighty God for my life, protection, guidance, wisdom, my parents, my
friends and his love upon me.

I take this opportunity to express gratitude to my dad Mr. Arum Simon Peter and precious mum
Madam Beatrice Arum for their continuous financial, moral, material support and guidance
through out my academic life.

I am privileged to appreciate my field supervisor the senior accountant LGFC Mr. Andrew
Mugewra for the time he accorded to me .Through his guidance as the field supervisor , I have
learnt a lot from him and not only has he been a supervisor but also he acted as apparent by
encouraging me and advising mi in various issues .

Special thanks also extend to my academic supervisor Mr. Ogut Joram from the faculty of
commerce for dedicating the little time he had to monitor the progress of my internship training
and his professional advice.

I also take this opportunity to thank the Administrative officer LGFC Madam Catherine Lubenga
and HRO Mr. Ojok James for offering me a place as a student to carry out internship training.

Appreciation and special thanks to the Director Finance Administration Mr. Ashaba Jim Asababa
Aheebwa, Documentation officer Ms. Maria Nakyagaba and all other staff of LGFC for their
hospitality, support, guidance and responsive spirit rendered to me over the course of my
training.

With great pleasure I appreciate the assistance rendered to me by my fellow interns with whom
we struggled together and for their cooperation accorded to me.

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TABLE OF CONTENTS
DECLARATION ............................................................................................................................. i
APPROVAL ................................................................................................................................... ii
DEDICATION ............................................................................................................................... iii
ACKNOWLEDGEMENT ............................................................................................................. iv
LIST OF ACCRONYMS AND ABBREVIATIONS ................................................................... vii
EXECUTIVE SUMMARY ......................................................................................................... viii
CHAPTER ONE ........................................................................................................................... 1
INTRODUCTION......................................................................................................................... 1
1.0 Introduction .......................................................................................................................... 1
1.1 Background of the Field Attachment ................................................................................... 1
1.2 Objectives of the Field Attachment ..................................................................................... 1
1.3 Background of the Organization of Field Attachment ......................................................... 2
1.4 Composition of the Commission ......................................................................................... 3
1.5.1 Finance and Administration Committees ............................................................................ 4
1.5.2 Audit Committee ................................................................................................................ 4
1.5.3 Research and policy committee .......................................................................................... 4
1.7 Mandate and Functions LGFC ............................................................................................. 5
1.8 Location, Vision, Mission, Core Values of LGFC .............................................................. 6
1.8.1 Location ............................................................................................................................... 6
1.8.2 Vision................................................................................................................................... 6
1.8.3 Mission ................................................................................................................................ 6
1.8.4 Core Values ......................................................................................................................... 6
1.9 Gender in the Organization .................................................................................................. 6
1.10 The Organisational Structure of LGFC................................................................................ 7
CHAPTER TWO .......................................................................................................................... 8
ACTIVITIES UNDERTAKEN ................................................................................................... 8
2.0 Introduction .......................................................................................................................... 8
2.1 Department of placement ..................................................................................................... 8
2.2 Activities carried out under the accounts unit...................................................................... 8
CHAPTER THREE .................................................................................................................... 12

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LESSONS, EXPRIENCES AND SKILLS................................................................................ 12
3.0 Introduction ........................................................................................................................ 12
3.1 EXPERIENCES ................................................................................................................. 12
3.3 SKILLS .............................................................................................................................. 16
CHAPTER FOUR ....................................................................................................................... 19
CHALLENGES, LIMITATIONS, ENJOYMENTS AND DISAPPOINTMENTS .............. 19
4.0 Introduction ........................................................................................................................ 19
4.1 Organizational challenges .................................................................................................. 19
4.2 Personal challenges ............................................................................................................ 20
4.3 Limitations ......................................................................................................................... 20
4.4 Enjoyments ........................................................................................................................ 21
4.5 Disappointments ................................................................................................................ 22
CHAPTER FIVE ........................................................................................................................ 23
RECOMMENDATIONS AND CONCLUSIONS .................................................................... 23
5.0 Introduction ........................................................................................................................ 23
5.2 RECOMMENDATIONS ................................................................................................... 23
5.2.1 To the organization ............................................................................................................ 23
5.2.3 To the university ............................................................................................................... 24
REFERENCES ............................................................................................................................. 26
APPENDIX: LOCAL GOVERMENT FINANCE COMMISION............................................... 27

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LIST OF ACCRONYMS AND ABBREVIATIONS

CAO Chief Administrative Officer

FY Financial Year

IFMIS Integrated Financial Management Information System

LGFC Local Government Finance Commission

LG Local Government

OAG Office of the Auditor General

OBT Output Budget Tool

PSST Permanent Secretary and Secretary of Treasury

PAC Public Accounts Committee of parliament

RC Resource Centre

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EXECUTIVE SUMMARY

Internship is a field based practical work carried out by students with the aim of learning and
carrying out research in places outside the university under relevant supervision. The field
supervisor then assigns the different activities, tasks and assignments to the students. It is against
this background that this report presents an account of my experience at Local Government
Finance Commission. I was placed in the Accounts unit under the supervision of the Senior
Accountant Mr. Andrew Mugerwa and commenced my internship training on 5st June 2017.

The report is made up of five chapters and chapter one covers introduction, background of field
attachment, objectives of the field attachment, background of the organization of the field
attachment, Location, Vision, Mission, core values, function, objectives, gender in the
organization and the structure in the organization.

Chapter two consists of the activities undertaken during the internship placement for example
preparing of accounts for LGFC funds, budgeting, payroll, filling, correspondence and Chapter
three is made up of lessons, experiences and skills. Here the intern learnt different lessons like
time management skills, report writing skills and experiences like preparing final accounts of an
ending financial year. Chapter four comprises of challenges, limitations, enjoyments, and
disappointments and finally chapter five which wraps up the report with recommendations and
conclusions.

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CHAPTER ONE

INTRODUCTION

1.0 Introduction
Internship is when a student pursuing or who has pursued a degree works in the field
related to what he/she is studying or studied so as to acquire more experience and be able
to appreciate how theory is linked to practice.

This chapter covers the background of fields attachment, vision, mission, goal,
objectives, organizational culture and gender in the organization at Local Government
Finance Commission (LGFC) under the Accounts Unit.

1.1 Background of the Field Attachment


Field attachment is a field based structural credit bearing work experience in professional
work setting during which the student acquires and applies knowledge and skills. This
involves the application of learnt skills in the organization in relation to the students
academic program studied to actual work setting, hence enabling them to appreciate their
applicability. It is to aid students relate their theory work studied at the university to real
work experience and setting in the field.

1.2 Objectives of the Field Attachment


To enable students get hands-on experience real work situation that they are expected to
work in when they graduate out of the university.

To expose students to research opportunities after they have been faced with a variety of
challenges in the work areas or places.

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


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

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To enable students learn the nature and the operation of public service procedure and
professional conduct.

1.3 Background of the Organization of Field Attachment


The Local Government Finance Commission is established under the Article 194 of the
constitution and operationalized by the Local Government Commission Act 2003

The commission is therefore a public office and through operational zed by the LGFC
Act, is guided by all the laws, policies, guidelines and regulations governing public
officer. These laws include but are not limited to Public Finance and Accountability Act
,the Budget Act, the PPDA Act, the Leadership code Act, and others. Some of these laws
also have detailed regulations and guidelines that are to be compiled with in the execution
of the mandate and duties of the commission. The Local Government finance
commission Act, among other things, specially provides; that the commission shall
perform its functions and exercise its powers in a manner that;

(A) Is open and objective

(B) is fair and reasonable

(C) is nondiscriminatory and (d) promotes good governance and economic development.

The public Finance and Accountability Regulations 2003 requires an Accounting officer
responsible for Public Finance and resources, to put in place control mechanisms to
ensure public funds are deployed to best effect. Regulations 11 therefore provides that the
primary responsibility of a Ministry, department or agency of the Government is to
conduct the policies of Government is and its statutory functions in the most economical,
efficient and effective manner within its overall financial allocation and any cash or
financial limits imposed by the minister(responsible for Finance)

A ministry, department or agency referred to in sub region (1) off this regulation is
required to ensure that-all resources, including money, human capital and capital assets
are allocated and deployed to best effect.

Under the Public Procurement and Disposal of Assets Regulations (Regulation 43) the
Accounting Officers of an Organization like Local Government Finance Commission is

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required to perform procurement and disposal function of the commission in consultation
with the commission (commissioners) as indicated in regulation 43 (1) which provides
the; where procuring and disposing entity has a board of directors or a governing body
by whatever name called, the accounting officers shall work in consultation with the
board of directors or governing body in the execution of his or her functions and powers
under these regulations.

The commission, being a public organization is funded by the Government of Uganda


through the consolidated fund and the abovementioned laws apply to the management of
funds and resources allocated for the performance of the functions of the commission
.The commission also from time to time is funded by the several development partners.
Where funding is provided by development partners, resources are provided upon
agreement of expected deliverables, and or outputs including various forms of
accountability.

1.4 Composition of the Commission


The commission comprises of seven (7) members representing constituent interest groups
as indicated below;

Three (3)members representing District councils


One (1) member representing the Unban Council ;and
Three (3) repenting the Central Government nominated by the minister responsible
for Local Governments (Mol) in consultation with minister responsible for Finance
(MOFPED).

The Chair person and Vice chairperson are elected on the first sitting of from amongst the
seven (7) members and are engaged on full time basis while the five (5) members are part
time. Members of the Commission are appointed by president of the Republic of Uganda
for a period of four (4) years but eligible for reappointment for another four years term in
accordance with the Constitution and the Local Government Finance Commission Act
(2003).

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1.5 Committees of the Commission
The commission operates under three committees;

1.5.1 Finance and Administration Committees


Finance and Administration committee ensures value for money spent on all commission
activities and compliance with applicable laws, regulations and standards. The
administration committee met three times during the year to consider recruitment,
confirmation and promotion of staff it also dealt with policy proposals and administration
matters.

1.5.2 Audit Committee


The Audit Committee assists the Commission in overseeing the quality and integrity of
the financial statements, the scope and effectiveness of the external audit function; and
the effectiveness of the commissions internal controls and internal audit function. The
mandate of the commission also includes oversight of the commissions performance
against predetermined objectives and the commissions financial and non-financial risk
management and fraud prevention efforts. All members except the chairperson sit on the
audit committee and during the year under review.

1.5.3 Research and policy committee


The role or the research and policy committee is primarily to assist the commission in
overseeing research and policy related matters. The committee provides technical support
for the work of the commissions research and policy recommendation. Activities include
making recommendations on programmed outputs, reviewing concept notes for
implementation of approved programmers; providing strategic direction in the
committees I developing and tracking effects of national policies on financing of local
government and making recommendation for the approval of the commission.

1.6 Objectives of LGFC


Medium Term objectives;
In the FY 2012/2013-FY 2015/16 which emphasizes the following strategic objectives;

Contribution to improvement of state of funding of LGs in the national budget.


Promoting equity in resource allocation among LGs.

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Supporting LGs to improve Local Revenue Performance.
Enhancing the institution capacity of the LGFC to effectively perform its mandate

1.7 Mandate and Functions LGFC


The Local Government Finance commission (LGFC) is established under Article 194(1)
of the constitution of the Republic of Uganda (1995) with the mandate and functions as
defined under the Article 194 (4) of the constitution and the operational frame work as
provided by the Local Government Finance commission Act (2003).

The functions of the commission are elaborated in section 9of the Local Government
Finance Commission Act (2003) are largely of and advisory nature and include;

a) Advise the president on all matters concerning the distribution of revenue between the
Government and Local Governments and all allocation to each Local government of
money out from the consolidated fund.
b) Consider in consultation of nation planning authority and recommended to the president
the amount to be allocated as equalization and conditional grants and the allocation top
each government.
c) Consider and recommend to the president potential sources of revenue for local
governments.
d) Advise Local Governments on appropriate tax levels levied by Local Governments.
e) Mediate incase case a financial dispute arises between Local Governments and advise the
minister accordingly.
f) Analyze the budgets of Local Governments to establish Compliance with the legal
requirements and notify the Councils concern and the president through the Minister
accordingly.
g) Recommend the president through the minister, the percentage of the National budget to
be transferred to Local governments every financially year.
h) Recommend to the president, Central Government taxes that can be collected by Local
Government in their respective jurisdiction on an agency basis.
i) Perform other functions the may be prescribed by the law.

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1.8 Location, Vision, Mission, Core Values of LGFC
1.8.1 Location
The LGFC is located on the 10th Floor Workers house at Pilkington road

1.8.2 Vision
The vision of the commission is financially sustainable Local Government.

1.8.3 Mission
The mission of the commission is to offer credible and evidence based advice to
Government on financing Local Government.

1.8.4 Core Values


Professionalism; which calls for strict adheres and reposition of the high degree of
competence and the best practices as described foe in given profession.
Commitment; which encourages loyalty to policies and programs for the Commission.
Team work; which encourages cross-functional integration; voluntary mentorship and
coaching taking responsibility; flexibility
Transparency; which causes openness in conducting about all the decisions and actions
taken by the public officer.
Integrity; which requires honesty and openness in conducting public affairs.

1.9 Gender in the Organization


Due to increased gender balance, women emancipation and girl child education, there is
an increasing number of women in the organization, though the gap is still big between
women and male workers whereby there are still more men than women.

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1.10 The Organisational Structure of LGFC

MINISTER OF LOCAL
GOVERNMENT

COMMISSION

COMMISSION SECRETARY

DIRECTORATE OF DIRECTORATE OF FINANCE


REVENUE AND RESEARCH AND ADMINISTRATION
(DRR) LGF-2(1) (DF&A)

PUBLIC INTERNAL PROCUREME Chief Financial


Manager- Human
RELATIONS AUDIT UNIT NT AND Analyst
resource &
UNIT DISPOSAL
LGF-3(1) Administration LGF-3(1)
UNIT

F&A

LRE Principal Accountant


GAS R&DA HRM
LGF-4(1)
Principal Financial Principal Human
Principal Financial Principal Data
AnalystLGF-4(1) Resource Officer
Analyst LGF-4(1) Analyst LGF-4(1) IM
LGF-4(1) Planning

Senior Information
Senior Financial Senior Financial Senior
Data Base Scientist LGF-5(1)
Analyst LGF-5(3) Analyst LGF-5(3) Planner/Econo
Research
mist LGF-5(1)
Senior Data AnalystLGF-5(1)
Senior Research
Financial Analyst Financial Analyst Officer LGF-5(1)
Data Entry
LGF-6(3) LGF-6(3)
OfficersLGF-6(2)

ADMINISTRATIVE
SUPPORT Planner
(Economis
Front Desk Officer System Librarian Accountant
Administrative t) LGF-
LGF-6(1) Administrator LGF-6(1) LGF-6(1)
OfficerLGF-4(1) 6(1)
Officer LGF-
6(1) Senior Accounts
Inventory Management Assistant
AssistantLGF-
Officer LGF-7(1) RecordsOfficer
7(1)
LGF-7(1)

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CHAPTER TWO

ACTIVITIES UNDERTAKEN

2.0 Introduction
This chapter carries the most crucial part of the report because it entails all the activities
the student undertook. Its greatest importance is also chained to the fact that it gives an
overview of the work and its composition, working relationship among team
members/other staff and the authority levels to the student. All these are described as
follows.

2.1 Department of placement


The intern was placed in the Accounts unit where he worked under the supervision of the
LGFC Senior Account .He was also placed at the resource centre where the Librarian
guided and supervised him closely.

2.2 Activities carried out under the accounts unit


Correspondence
Correspondence involves communication in an organization either internally or
externally. Externally the intern practiced correspondence through letter writing, where
he practiced how to write a letter to the PSST acknowledging receipt of funds and
requesting for the balance of the funds as per the budget as attached on appendix (1) and
also practiced how to write a letter responding the OAG inquiry on the wage bill for
FY2016/27, staff composition, development expenditure and recruitment process.
Internally the intern practiced correspondence through memo writing, where he practices
how write a leave memo is written as an attached on appendix 1

Practiced preparation of LGFC budgets;


Budgeting is the monetarisation of a plan. The intern practiced how the budget for the
four quarters of the FY is drawn and this was done by allocation of the various
expenditures either in recurrent or development expenditures.

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Pay roll deductions
This involves the various deductions on salary before its paid to the employee. Here the
intern practiced how to compute the various deductions like PAYE, NSSF contribution,
and gratuity.

Practiced preparation of financial statements


Financial statements of a group in which the assets, liabilities, equity, income, expenses
and cash flows of the parent (company) and its subsidiaries are presented as those of a
single economic entity. These statements at LGFC are prepared on cash basis because its
a government entity. The intern practiced computations of financial statements like
financial statement of performance, statement of financial position, cash flow statement
for the year ended, statement of Appropriation Account and reconciliation between Total
Expenditure per Statement of Appropriation Account to Total Expenditure per statement
of Financial; statement of Financial Performance. Which indicated cash flows recorded
FY for 2016/2017 financial year.

Delivered letters to PSST


The intern delivered letters to the officer of the PSST .These letters were to be stamped
and a copy was brought back to the commission, this was done to provide prove that the
letter was delivered to the office of the PSST.

Delivered letters to OAG


Then intern also delivered letters to the office of the Auditor General... These letters were
to be stamped and a copy was brought back to the commission, this was done to provide
prove that the letter was delivered to the office of the OAG.

Delivered letters to the Accountant General


The intern delivered letters at various occasions to the Office of Accountant General.
This provided prove that the letter was delivered because it was stamped which provided
prove that the letter was actually delivered.

Prepared an activity report


The intern wrote an activity report with assistance from his supervisor on the activities
carried out under the accounts department.

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Filing
Filing is the arrangement of documents according to their subject matter. Here the intern
arranged various books like the annual reports of LGFC for the FY 2008,FY 2007,FY
2006 and revenue books at the resource centre according to their different subject matters
and years.

Attended a meeting with the director finance and Administration


This meeting is carried out during the beginning of the internship and was organized by
the Librarian at the RC while at the meeting the intern took notes of the issues being
discussed like choosing an aspect to explore during the internship training.

Attended a meeting with the human resource officer


This meeting is carried out during the beginning of the internship at the resource centre
and was organized by the General supervisor for all interns. While at the meeting the
intern wrote minutes.

Customer services
Then intern also offered reception services which include opening a bio-metric door, and
showing the LGFC clients with the different offices this was done when the receptionist
was away in important meetings.

The intern read and analyzed the following books


The intern further read and analyzed the LGFC operational manual, the Human resource
policy, Public finance management Act 2015, Budget framework paper, LGFC annually
report 2014/15,National Development Plan and among others which enabled him to
come up with the required reports including the academic report.

Entered data using electronic devices


Different forms of data were entered by the intern using Microsoft word. These were
minutes of previous meetings, work plans, LGFC fund disbursements.

Photocopying and scanning documents for record and auditing purposes


It was the interns responsibility to scan various documents as required. This included
Letters to be delivered and minutes of meetings so that certified copies were sent to the
people concerned, and scanned documents for those who wanted only soft copies as well

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as saving time. The process of scanning and photocopying documents involved using the
printer, pressing the pin number, placing the top documents, typing the email to attach
them, selecting the needed function.

Analyzed revenue data


The intern analyzed data concerning the revenues of different LGs. This was done in
order of northern region, western, central, eastern and southern region of Uganda.

Attended the orientation and induction meeting and wrote minutes


The intern further attended the orientation and Induction meeting which was held on the
5/06/2017 at the resource center and wrote minutes.

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CHAPTER THREE

LESSONS, EXPRIENCES AND SKILLS

3.0 Introduction
This chapter basically unwinds more on the level of accomplishment of duties assigned,
new lessons learnt, experiences and skills gained during the internship period.

3.1 EXPERIENCES
Experiences are areas of knowledge accumulated ,ability to work better for example
correspondence, report writing, handling clients, filing, writing minutes, conducting
meetings knowledge of routines and budgeting. During the internship period, the intern
got experience in the following aspects;

Writing minutes
The intern got exposure on how to conduct formal meetings as he attended the orientation
and induction meeting alongside various meetings with the directors and human resource
officer where he wrote minutes.

Budgeting
The intern practiced preparation of a budget for all the first quarter of the FY 2016/17
which gave him experience in budgeting for a government entity.

Writing memos
The intern got experience on how to write memos he practiced how write a memo to the
HRO remitting him to remit accountability for funds advanced to the accounting officer
requesting him to release funds for rent payment.

Writing letters
Then intern got exposed on how to write formal letters as he practiced how to write a
letter to the PSST acknowledging receipt of funds which had opposed the budget and
requesting him to release the balance

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Computer Literacy
The intern got exposure to computer packages such as Microsoft office, and swift code
since they were used mostly in entering data, and making the master schedule. In
addition, the intern learnt how to scan, photocopy and print documents from which he
gained experience in office related work.

Integrity and high level of secrecy


Integrity holding is a core value of LGFC hence the intern was able to learn how to keep
all information in the organization as confidential as possible especially when filling
documents and threading all the irrelevant ones to avoid exposure to someone outside the
organization secrecy at LGFC was paramount.

Office management
The intern was left in charge of the RC in case of any confidential meetings where he was
not allowed to attend, this required proper office management. The intern left office after
organizing documents, filing them, keeping all materials in the drawers, locking and
keeping the keys. This gave the intern experience in office management.

Problem solving
The intern was faced with a lot of tasks, responsibilities and assignments which at times
needed more labor, but he developed ways of solving them which included; early
preparation, asking for help from fellow interns, consultations, team work, and always
doing the right things at the right time thus this enabled him to gain experience in
problem solving.

Customer service knowledge


Then intern sat at the reception at times which gave him experience on how to handle the
client since he interacted with various visitors at the commission.

Documentation
The intern learnt that all office documents are important and should therefore be handled
with utmost caution and care. They should be safely guarded at all times, confidential
from unauthorized persons and that it is better to keep a number of copies of all important

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documents in different locations for security reasons for instance the important
documents were kept in the chub under key and lock especially when leaving the office
thus the intern gained experience in document management.

3.2 LESSONS
Lessons come from experiences and here the intern has indicated the main areas of
wisdom out of involvement, a discovery, a better understanding, a correction of the view
point and being better informed. During the internship period, the student learnt a number
of lessons accruing from various activities which were undertaken both in the planning
unit and in the field thus these are described below.

Time management
At the organization, all the workers reported in before 08:00 am so as to organize and
start the days work in time and we would leave after 05:00 pm after the completion of
the days tasks. An attendance book was provided to help recording the arrival and
departure time. The intern hence learnt how to manage time of arrival and departure so as
to avoid working behind schedule.

Conflict management
Different interns from different universities were assigned to the accounting unit and
hence the intern had to learn how to get along with other interns, manage conflicts that
arose in office. This helped to minimize conflicts and also any other problem faced by the
members in office was directly settled at the office with the help of the Flied supervisor;

Dress code
At the organization, smartness and decency were highly emphasized as the workers were
encouraged to do just that. Emphasis was also directed towards dressing up like an officer
and dressing according to the civil servant constitution of Uganda. This taught the intern
the importance of decency and smartness as a way of commanding respect as a civil
servant.

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Work management
We were always encouraged to come early in order to complete the tasks at hand. The
senior accountant always made sure the tasks are done in time and accurately. This
helped the intern learn how to accomplish tasks on time and accurately.

Interaction with co-workers


The intern learnt how to interact with his bosses and fellow interns at the accounting unit.
This was highly emphasized by the senior accountant as he always sent us to the different
departments to collect documents thus this enhanced on the interns way of
communicating with other officials.

Research ethics
During reading and analyzing of annually reports, the intern gained new knowledge about
research ethics and conduct especially during literature review of the previous reports
from the resource centre.

Fund disbursement
The intern learnt how to disburse funds to LGFC; funds are disbursed into recurrent
expenditure and development expenditures. The recurrent expenditure which include; the
wages, non wage, office running and program running then on other hand development
expenditure include; ICT requirements, transport equipments, and office equipments

Government funds
The intern learnt that government funds are under a consolidated fund found at the central
bank. This funds are managed and supervised by the PSST. when the FY is coming to an
end every government entity is expected to prepare a budget and hand it over to the PSST
for approval and be added to the national budget .After the National budget has been
passed, the PSST is then required to release the stated amount from the consolidated fund
to the general transaction account where all transaction of a given government entity are
carried out.

Work ethics
The intern gained new knowledge on work ethics for instance the way of conduct at the
work place and how to relate with others professionally.

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Preparing a budget
The intern learnt how to prepare a budget at LGMSD for instance practiced the
preparation of a budget for the first quarter of the FY2017-18.

Integrity and high level of secrecy


Integrity holding is a core value LGFC hence the intern was able to learn how to keep all
information in the LGFC as confidential as possible especially when filling documents
and threading all the irrelevant ones to avoid exposure to someone outside the
organization; secrecy at LGFC was paramount.

Filing
The intern learnt that filing involves agreement of documents according to their subject,
this helps for future reference

3.3 SKILLS
A skill is proficiency gained in carrying out specific tasks or acquired technical
knowledge in doing like typing. During the internship period, the student acquired a
number of skills accruing from the various activities that were undertaken both in the
accounts unit and in the field. They include the following;

Interview skills
The intern gained interview skills through the data collection from there staff at LGFC
during meetings.

Typing skills
The intern acquired and enhanced on his typing skills due to typing of different
documents for instance minutes, letters, memos, budgets to mention but a few Thus this
enhanced the interns typing skills and speed.

Communication skills
The student also adopted good communication skills due to the constant communication
with his bosses and fellow interns at the accounting unit. For instance communication
with the Principle accountant and other staff members was different from way of
communication with fellow interns.

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Time management skills
At the organization an attendance book was provided which was used to sign in and out
thus this encouraged the intern to always come on time hence time management skills
acquired by intern.

Listening skills
The different meetings attended by the intern at the resource centre and the board room
required a lot of listening skills in order to come up with the best minutes and report as
these were required by the field supervisor. This helped the intern to acquire good
listening skills.

Computer skills
The intern gained more computer skills of data entry, cleaning, and sorting especially
during data entry.

Conflict management skills


Different interns from different universities were assigned to the accounts unit and hence
the intern had to learn how to get along with other interns, manage conflicts that arose in
office. This helped to minimize conflicts and also any other problem faced by the
members in office was directly settled at the office with the help of the Librarian.

Office management skills


All the interns were left in charge of the resource centre in case of any confidential
meetings where they were not allowed to attend, this required proper office management.
The intern left office after organizing documents, filing them, keeping all materials in the
drawers, locking and keeping the keys. This gave the intern skills in office management.

Problem solving skills


The intern was faced with a lot of tasks, responsibilities and assignments which at times
needed more labor, but he developed ways of solving them which included; early
preparation, asking for help from fellow interns and field supervisor, consultations, team
work, and always doing the right things at the right time thus this enabled him to gain
experience in problem solving.

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Documentation skills
The intern learnt that all office documents are important and should therefore be handled
with utmost caution and care. They should be safely guarded at all times, confidential
from unauthorized persons and that it is better to keep a number of copies of all important
documents in different locations for security reasons for instance final accounts and other
important documents were kept in the chub under key and lock especially when leaving
the office thus the intern gained document management skills.

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CHAPTER FOUR

CHALLENGES, LIMITATIONS, ENJOYMENTS AND DISAPPOINTMENTS

4.0 Introduction
This chapter entails the challenges and limitations encountered by the intern during his
field attachment. These included personal and organizational challenges. It further covers
the limitations, enjoyments and disappointments during the field attachment.

4.1 Organizational challenges


Limited access to the northern wing
Limited access to the north wing, because the door had a biometric lock which required a
finger print scan to open. Which affected fast service delivery?

Limited space at the accounts unit


Limited space at the accounts unit Since the number of interns at the accounts unit was
high (10) It was hard to find space for sitting and this affected the interns working ability
however this was overcome by use of the LGFC board room

Shortage of computers at the resource


Limited computers, at their resource center in comparison with the number of interns and
the work load allocated to different interns at the accounts unit, the (2) desk tops were not
enough. In order to overcome this, some of the interns came along with Laptops so as to
complete the assigned tasks in time.

Getting acquainted to the new environment


The intern during the fast (2) weeks found it tricky to adjust to the new routine and
dealing with people in such a corporate organization. First, he had phobia to relate with
fellow employees, but with time, he overcame the fear due to the cooperation and team
work exercised at LGFC.

Low volume of work


This challenge was only in the first week, this was so because he had little work availed
to him coupled with little understanding of the operations at LGFC. However, this

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changed as the intern got more opportunities available for him both in other units such as
the auditing unit.

Limited furniture at the resource centre


This was after arrival of another group of interns and sometimes whenever there were
meeting in LGFC board room however this was solved by provision of furniture from the
northern wing

4.2 Personal challenges


High transport costs
This was in addition to traffic congestion during rush hours, that is; early morning and
evening. The intern had to spend a lot in order to arrive at work on time since he had
passion for his work.

Expensive meals
The intern found it hard buying expensive food for lunch which debited his account so
much. He would have preferred LGFC to provide meals since he did tremendous work.

4.3 Limitations
Limited workers at the accounts unit;
The organization experiences shortage of staff given that it has only one senior
accountant. The accountants unit works hand in hand with its interns especially to deliver
letters to the OAG, Treasury and Accountant General.
Limited computers at the resource center;
Limited computers at the RC .comparison with the number of interns and the work load
allocated to different interns at the RC, the two desk tops were not enough. In order to
overcome this, some of the interns came along with Laptops so as to complete the
assigned tasks in time.

How personal challenges were handled


The intern got involved in various meetings and interacted with people to get acquitted
with the new environment. Also through team work and collaboration with interns and
other staff, he got used to the new environment.

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The intern was availed more work and worked with other units to increase skills and
workload; this solved the issue of reduced volume of work. This led to more interest in
what he was doing, and more work was delegated to him with time.

Spending habits had to be adjusted in order to have enough finances for transport and
food for example; he would have one meal a day and foot for some distances to reduce
expenses.

4.4 Enjoyments
For the period the intern spent at LGFC, he enjoyed numerous interesting experiences, it
was memorable and a story to boast about, and these included;

Orientation at LGFC
This was done by the Librarian on 5th of June 201 7. It was the first day at work and was
fantabulous; we met different people, interacted and were taken around the organization.
The intern was served breakfast accompanied by his best snacks and he felt there was no
other good beginning he could wish. I must admit that it was an experience to remember.

Meeting with the HRO


This meeting was organized by the Librarian and held at the resource center. During the
meeting the HRO encouraged the interns to work hard in all their assignments .He also
took the interns through the interview process which was very important.

Free internet
Another notable excitement was Internet (Wi-Fi).After the intern had commenced with
the training he was connected to the Wi-Fi of the RC which simplified carrying out
research in order to accomplish his tasks

Making new friends


This was a great time for the intern after being attached to the accounts unit. The intern
made friends from the corporate environment who had knowledge about various things.
The intern was also helped materially which made life worth living.

Management of office incase others were absent. The intern interacted with various
people and some clients held him in high regard just like other permanent workers.

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4.5 Disappointments
Limited knowledge about work
The intern found it hard to cope-up with the different assignments given to them whereby
his group members were also not well knowledgeable which made work difficult.

Poor time management


Since some interns where not good time managers, which affected opening of the office
early enough to commence work.

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CHAPTER FIVE

RECOMMENDATIONS AND CONCLUSIONS

5.0 Introduction
This chapter wraps up the key issues in the report. It highlights the extent to which the
intern achieved the field attached objectives. It further packages the recommendations
made by the intern to the organization of field attachment and to his university to enable
future improvement in field attachment.

5.1 CONCLUSIONS
The field attachment was of great importance to the intern as it offered him with a high
level of practical skills and experience that opened his eyes to the practices, procedures
and work-place ethics. It also came with an extra advantage of social networking due to
the fact that the intern interacted with a big number of people, both LGFC staff and non-
staff members from other organizations.

The intern gained a variety of skills including, interpersonal skills, communication skills,
and computer skills among others. The internship as well bridged the gap between
theoretical knowledge acquired from the university and practical skills. The intern
therefore believes the internship training was of great value to him.

5.2 RECOMMENDATIONS
This is done to strengthen the internship program as part of the Makerere Universitys
curriculum as well as improvement of service delivery at LGFC. It also focuses on
advising future interns about field attachment. The Intern therefore would like to make
the following recommendations:

5.2.1 To the organization


LGFC should ensure that all interns are rotated in different departments so as to get
diverse knowledge and experience from the different departments. This is a good
technique as it does not only motivate interns but also the permanent employees. It also
enables the interns to come up with an enriched report. This should be in addition to

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providing the interns with detailed timetables for rotation to various departments for
proper planning.

LGFC should start evaluating the interns via performance and other aspects hence reward
the outstanding performers for example, by retaining them and offering certificates of
completion of the internship.

LGF should continue offering placements and accepting training interns since it is part of
their Corporate Social Responsibility.

I would further recommend the organization to ensure the purchase and use of computers
in the RC as to increase on the timely accomplishment of duties and promote efficiency.

The organization should also ensure that interns are given all the data and information
that they need so that they can easily accomplish all the tasks that are required of them.

The organization should also ensure that intern are given identification cards to prevent in
convinces at the security check points.

The organization should also provide finger print access to the interns to enable easy
associability of the northern wing hence promoting fast completion of tasks.

5.2.3 To the university


The university should maintain the practice of availing the students with introductory
letters in time so as to enable them search for placements in time as delay causes the
students to struggle a lot to get placements.

The university should increase on the space on the introduction letter where the course of
the student is written to enable students easily identify the full name of the course
offered.

The university supervisors should increase on the number of times they visit the students
at their work places in order to check for consistence and commitment.

The university should increase their efforts towards helping the students get internship
placements through negotiating with various organizations as the intern thinks it is easier

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for the university to get placements than it would be for individual students. In doing so,
the university should be keen on the organizations to be selected for internship training.

The university should think about increasing the time students spend in the field than in
the lecture room so as to give them more practical time; this would make the students
more employable, gain more knowledge and skills necessitated to survive in competitive
work environments.

The university should promote the various courses offered to create awareness about
especially the new programs offered to the organizations

The university should motivate the host supervisors, that is, by giving them some token
of appreciation for monitoring, teaching and advising the students.

The university should avail the log books early enough to avoid in convinces caused
when students have to go back at the university to get them

Lastly, I highly recommend the university to also send students for field practice early
enough than releasing them at the end of the FY when most organizations are wrapping
up their activities. This will help students to get exposed to a variety of tasks done at the
beginning and middle of the FY.

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REFERENCES
1. LGFC Operational Manual.
2. Local Government Act 1995.
3. Local Government finance Commission Annually Report 2014/15
4. Local Government Finance Commission Annually report 2013/14
5. Makerere University Business School guideline log book.
6. Ministry of Finance Planning and Economic Development (March 2012).
7. Public Finance Management Act,2015
8. Public Procurement and Disposal of Public Assets Authority (2003)
9. The 1995 Constitution of Uganda.

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APPENDIX: LOCAL GOVERMENT FINANCE COMMISION

MEMO
TO; COMMISSION SECRETARY
FROM; SENIOR ACCOUNTANT
DATE; 28TH JUNE 1017
SUBJECT; REQUEST FOR ANNUAL LEAVE

I wish to proceed for my annual leave beginning on 1st to 14th July 2017.During my absence the
major activities like correspondence with the different stake holders and making payments will
be done by the Accountant and other minor activities senior accounts assistant . I will be located
at my home in kireka wakiso district and my contacts are as follows tell 0754168499and email
akikik@gmail.com, I hope my request is put in to due consideration.

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