MAKERERE UNIVERSITY

MAKERERE UNIVERSITY BUSINESS SCHOOL

A PRELIMINARY REPORT ON FIELD ATTACHMENT CARRIED OUT AT

BUKEDEA DISTRICT LOCAL GOVERNMENT FROM JUNE TO JULY 2015

BY
AANYU EVELYN
14/U/16607/EVE
BACHELOR OF COMMERCE

SUPERVISED BY
MR. ONYINYI BERNARD
(ACADEMIC SUPERVISOR)

A FIELD ATTACHMENT REPORT SUBMITTED TO MAKERERE UNIVERSITY

BUSINESS SCHOOL IN PARTIAL FULFILMENT OF THE REQUIREMENTS

FOR THE AWARD OF DEGREE OF BACHELORS’ OF COMMERCE

OF MAKERERE UNIVERSITY

DECEMBRER, 2015

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 TABLE OF CONTENTS
CHAPTER ONE........................................................................................................................1

1.0 INTRODUCTION:..............................................................................................................1

1.1 Background of field attachment...........................................................................................1

1.2 Objectives of Field Attachment...........................................................................................1

1.3 Background of the Organization..........................................................................................1

1.4 Vision...................................................................................................................................2

1.5 Mission/Goal........................................................................................................................2

“..................................................................................................................................................2

1.6 Objectives of the Organization.............................................................................................2

1.7 District activities..................................................................................................................3

1.8 The Organizational Structure of Bukedea District Local Government................................3

1.9 Management and administrative structure of the district.....................................................4

1.9.1 Programs of the Agency....................................................................................................5

1.9.2 Population of Bukedea District.........................................................................................7

1.9.3 Achievements of the Organization....................................................................................7

CHAPTER TWO.......................................................................................................................9

ACTIVITIES UNDERTAKEN DURING FIELD ATTACHMENT........................................9

2.0 INTRODUCTION................................................................................................................9

2.1 Activities undertaken during the field attachment...............................................................9

CHAPTER THREE..................................................................................................................11

LESSONS, EXPERIENCES AND SKILLS............................................................................11

3.0 Introduction........................................................................................................................11

3.1 Lessons...............................................................................................................................11

3.2 Experiences........................................................................................................................11

3.3 Skills...................................................................................................................................12

CHAPTER FOUR....................................................................................................................13
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CHALLENGES AND LIMITATIONS...................................................................................13

4.0. Introduction.......................................................................................................................13

4.1 Organizational challenges..................................................................................................13

4.2 Personal challenges............................................................................................................13

4.3 Limitations.........................................................................................................................14

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 CHAPTER ONE

1.0 INTRODUCTION:
This introduction gives brief analysis of the scope of internship, organizational name,
location, vision, mission, objectives and other values and also current population structures.

1.1 Background of field attachment

A requirement for fulfillment the award of degree of commerce and it was introduced to
replace research projects which had become a problem to the students in terms of data
collections.

1.2 Objectives of Field Attachment

To get an applicant of the theoretical principles and techniques learnt in class into real life
problem solving situations.

To be able to get real hands on experience in real life situation

To strengthen the linkages between Makerere university business school and the various
organizations.

1.3 Background of the Organization

Bukedea District is located in Eastern Uganda. It borders Mbale and Sironko District in the
East, Kumi District to the North, Katakwi and Nakapiripirit District in the North East and
Pallisa District in the South.

The District Headquarters is Bukedea Town Council (BTC) a distance of about 285
kilometers (kms) from Kampala City.

Bukedea District was formed on the principle of decentralization policy of Local governance
which its current thinking is that development programs impact people through
decentralization by implementing functions of powers and responsibilities.

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Bukedea District Local Government was curved out of Kumi District and guzzeted as a
district status on 13thJuly 2006 and took effect to become a district on 1 stJuly 2006 as was
created by an act of parliament 2005 under Local Government act (LGA) Cap 243.

Bukedea District Local Local Government is a one county District with five Sub counties and
one Town council (T.C) namely Malera sub-county, Kolir sub-county, Bukedea sub-county,
Kidongole sub-county, Kachumbala sub-county and Bukedea Town Council.

1.4 Vision

“ A district with sustainable Economic Development, Literate and Healthy people by 2025”

1.5 Mission/Goal

“To provide quality, efficient and effective services in conformity with national priority
programs and local needs in participatory, sustainable and gender responsive manner.

1.6 Objectives of the Organization

The overall objectives of the district are;

 To build the capacity of communities to exploit strength and opportunities, while on

the other hand should be able to address weakness and manage threats.
 To enable households to benefit from government policies, program and projects.
 To promote and strengthen private-public partnership on service delivery.
 To promote and strengthen participatory planning and budgeting.
 To promote universal human rights and millennium development goals (MDGs) in all
sections.
 To promote and strengthen all households on disaster risk reduction and management.
 Staff motivation and facilitation to deliver better service delivery.
 Increase coordination and information sharing released amongst members of the
district technical planning committee and other stake holders.
 Increase accountability and transparency in utilization of public resources.
 To have self-economic development by improving on agricultural production with
modern practices to have greater output for domestic consumption and export.

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  To have healthy people by providing proper primary Health Care to enhance strong
and long living population which can provide professional and and enhance
productivity at various levels across the district.

1.7 District activities

 Observing and celebrating national and local days.
 Human resource management.
 Capacity building/staff training.
 Information and public relations-operation.
 Security service/police.
 Records management operations.
 General County and Sub-county administration, monitoring and support supervisions.

1.8 The Organizational Structure of Bukedea District Local Government

Chairperson/Council
L.C.V

Chief Administrative Officer

Deputy Chief Administrative Officer

District District
Production & District District Natural
Chief District Health Engineer
Marketing Resource
Finance Education Officer
Officer Officer
Officer Officer

District
Senior District
Planner
Procurement Commercial
Officer Officer

District
Internal
3 Auditor
1.9 Management and administrative structure of the district.
The functions or organizational activities of the agency are implemented and accomplished
by or through various departments as indicated below:

Management support services

The department of management and support services comprises of the district coordination
office popularly known as the Chief Administrative officers Office, Human Resource Office
(HRO), the police, the prisons, information delivery, lower administrative offices like sub-
counties, internal Audit (IA) who all report to the Chief Administrative Officer.

Finance and Administration

The finance department is headed by the Chief Finance officer whose responsibility is to
ensure all financial issues of records, stores and production monthly, quarterly and annual
financial statements are done in conformity with financial regulation act of the Local
Government 2007.

The financial department has to ensure the resource envelope is improved by mobilizing
Local Revenue (L.R) collections.

All the none and conditional transfers of funds from the central government are well managed
by proper budgeting, planned expenditure and accounted for properly.

Production and Marketing.

These sectors are crop production, veterinary services, fisheries, entomology, trade and
National Agricultural Advisory service (NAADS) and components.

These are meant to improve and increase food production for both domestic and commercial
purposes.

Train farmers on improved agricultural services and above all provide a basis for food
security.

The Directorate of Health.

This comprises of the district Health Office, Bukedea sub-district health center, lower level
government health facilities and non-governmental organizations (NGOs). This are meant to
improve health care service delivery to the communities and also create awareness of all
communicable diseases like Human Immune Deficiency Syndrome virus (HIV)

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Education and Sports.

The department is divided in to various sectors like coordination office, inspectorate,

Universal Primary Education, universal secondary education and tertiary institutions. The
purpose is to increase accessibility to education for all, maintain those at school then improve
performance at all levels of education.

1.9.1 Programs of the Agency.

The agency does mobilization of resources both from the center and locally generated
revenue in order to run the programs and activities of the district to make delivery of services
to various communities in the district.

Some of the programs which are conducted in the agency include;

Social Programs.

These among may include community based organizations and community work carried out
by the District Development Officer with the functions which include;

Equipping women with land skills training, meeting groups and council executive meetings
in commemoration of International Women’s day.

Protection of the orphans and vulnerable children’s report.

Training and having meetings with the elderly and disabled.

To promote the children and youth sector, by empowering them with skills which facilitate
and promote youth councils.

Probation and social sector handling or child abuse and neglect, domestic violence and
dispute cases, among many.

Economic Activities.

The climate and vegetation has had a direct bearing on the economic activities of the majority
of the population. Agriculture forms a base of the main stream economic life of the people.
Over 84% of the population are engaged in agriculture through mainly practicing subsistence
farming.

There is limited application of modern techniques or production and this leaves farmers
operating below potential. Besides farming, animal rearing of local breeds and poultry is
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done. And birds are sold there for charged market dues to the district paid by those contracted
to levy taxes on behalf of the District Local Administration.

Education and Sports.

Bukedea district has a total of 137 education institutions, 20 nursery schools, 101 primary
schools (of which 18 are private) 13 secondary schools (4 government aided , 3 community,
and 6 private) 1 PTC and 2 vocational/Technical schools not functioning.

Health and Environmental Health.

Bukedea has one health sub-district (HSD) and one health center 1v as the headquarters. Its
operating with a theater (nonfunctional) but on completion, a maternity, 5 government health
centers III, one health center II and 4 non-governmental health centers.

These are meant to keep people healthy for the economic production of the district.

Formulations of work plans and Budgets.

The agency comes up with work plans and budgets coordinated by the planning and finance
department which they use as a guide during implementation of activities.

The lower governments also identify their priorities which are submitted to the district and
presented to the technical planning committee, sector committee and the district executive
committee for approval. This then institute a council procession of the budget to be laid and
accepted as a working tool to show cost implication of the activities in the district.

Special projects carried out in the District.

Northern Uganda Social Action Fund (NUSAF). This is a phase two of the program instituted
by the government to deliver services to the war affected districts in Uganda. This program is
headed by NUSAF DESK OFFICER (NDO)

The sub-program include community development initiative aimed at construction of class

rooms, schools, boreholes in communities and others. These also handle vulnerable group of
people like the elderly, women youth and people with HIV/AIDS and the disabled. This
groups are guided and helped to start projects like goat, pig, cattle and poultry rearing.

Conflict resolution and community management are some of the activities carried out by
NUSAF of which Bukedea district is one of the beneficiaries.

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PRDP, this is Peace Recovery Development Program meant to handle specifically health
facilities and road construction.

PREFA, this is Protecting Families against AIDS is one of the specialized projects within
Bukedea district.

CAIIP-Community Agriculture Improvement Program, this project is intended to improve

communication network in Bukedea District.

OTHER DETAILS OF THE DISTRICT

1.9.2 Population of Bukedea District

Bukedea district is estimated to be having population of 204119 people with males
constituting 97673 and females 10446 according to 2014 population and housing census.

TABLE: 1 SHOWING THE TOTAL POPULATION OF BUKEDEA DISTRICT PER

SUB-COUNTY.

SUB-COUNTY MALE FEMALE TOTAL

BUKEDEA 15,210 16,569 31,778
KACHUMBALA 29,301 31,997 61,298
KIDONGOLE 13,611 14,650 28,261
KOLIR 13,544 14,546 28,090
MALERA 21,165 23,409 44,574
BUKEDEA T/C 4,843 5,275 10,118
TOTAL 97,673 106,446 204,119

Ethnic grouping: Iteso constitute approximately 95% of the population contributing the
majority in Bukedea district, others mainly being Bergius, Bagwere, Langi, Karamojong and
Baganda etc. contributing the majority.

1.9.3 Achievements of the Organization.

Completion of kidongole administrative offices.

Renovation of malera sub-county headquarters

Completion of vehicle parking shade

Administration block is under way to completion by this year it will be done.

Renovation of kachumbala chief residence.

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Near completion of techears houses sub-projects are; Amussapir p/s, Okula p/s, Kachumbala
Township p/s, Kodike p/s, Kasoka p/s, Kachede p/s, among the first 27 teachers houses.

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 CHAPTER TWO

ACTIVITIES UNDERTAKEN DURING FIELD ATTACHMENT

2.0 INTRODUCTION
This chapter contains the various activities which the internee was engaged in the
organization.

2.1 Activities undertaken during the field attachment.

During my field attachment the following are the activities which I was engaged in the daily
activities as per the office attached.

Auditing Kidongole Seed Secondary School and some departments of Bukedea District
Local Government like the Education, Councils Board and Commissions, while auditing this
school and the departments I based on some important documents like the vouchers,
requisition letters etc. where by each of them had to possess a signature of the person
requesting for the given amount of money.

Reviewing Baylor and NMS supplies in Kolir and Kachumbala health centers 3, while
doing this I based on a few documents like stock cards, delivery receipts, vouchers etc. And
this was a bit easier because all the required documents were available.

Facilitating Primary Head teachers on cashbook and bank reconciliation preparation,

this was majorly by making emphasis on some important issues like double entries and this
was a success because I gave them some exercise and the majority of them passed it.

Preparing of financial reports such as Weekly Reports which are prepared every Friday,
Monthly Reports prepared at the first week of the new month and preparing of the financial
report for the FY2014/15.

Balancing cash books. A cash book is a book of debits and credits, the most important thing
while balancing a cash book is that the debits must be equal to the credits and where this does
not happen then one did not follow the rule of double entry.

Preparing payment vouchers. In the voucher there are some important like name of the
payee, the date, signature of the payee etc. The most important thing is the signature of the
payee which has to be the same as that in the requisition letter.
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Filling vouchers in the chronological order that is to say, using their reference numbers
which are in the format 1/12, 2/12 where the 1 and 2 are the voucher numbers and 12 is the
month December though before this I had to make sure that they are all stumped.

Posting vouchers to the vote book and cashbook manually and electronically. This was a
bit challenging because I had to arrange them in the order of their numbers.

General maintenance of the office. This was by making sure that the files were in proper
order, the arrangement of the seats was orderly.

Attending meetings like the meeting about how water supply/distribution was in the various
Sub counties of the district and it was found out that there were more boreholes in Malera
Sub County compared to the other Sub counties.

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 CHAPTER THREE

LESSONS, EXPERIENCES AND SKILLS

3.0 Introduction
During the internship period, the following things were learnt in relationship to the classroom
theory. There was gain in me of practical skills in accounting system in Bukedea District
Local Government right from payment voucher, posting those entries into a cash book and
writing of cheques.

3.1 Lessons.
I learnt how to post daily ledger, vote book and reconciling the bank statement and cash book
to ascertain balances on daily basis. This was to confirm the relevance of the theoretical work
done in class in financial accounting.

There was gain in knowledge of practical budgeting, knowing how funds are allocated to
departmental activities and how work plans are prepared according to the goals of the district.

I learnt how to audit schools and organizations departments.

I learnt how to interact with various people in the organization. This was through welcoming
them in the office and making speeches in meetings this was when I was appointed to
represent the internees in the organization.

I also learnt the process of report writing and to whom particular reports are submitted and at
what period in a given year.

Time management, I learnt how to keep time since I used to arrive at the office at 8:00am and
leave at 5:00pm.

Dress code, in Bukedia District local government, the dress code was emphasized in that we
were not allowed to dress indecently.

3.2 Experiences.
First and far most I gained experience in handling clients, this was through my getting
involved with the various clients who came to the department I was involved.

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Also I gained experience on how to relate with other employees in the organization. I did
interact with the employees during our break times which helped me to freely express myself
with them on organizational issues.

I gained experience on posting departmental data electronically. This was through my

involvement in posting various vouchers to the vote book and cash book electronically on
several times.

I gained experience on how to go about meetings right from organizing, minute writing,
among others through my attending some meetings in the organization.

3.3 Skills.
Typing skills. I was in the organization which had computers which were fully installed so I
had access to use them in typing project reports and financial requests hence acquiring typing
skills.

Interpersonal skills. I was in an organization with different employees of different cultures

and tribes hence the experience of network building by interacting freely with them.

Client orientation skills. Due to the fact that there were many clients to be attended to e.g.
those who were chasing for payments, so I was able to interact with them.

Problem solving skills. Due to interaction with people, I was able to develop a skill of
making some instrumental decisions during the period of internship through interacting and
sharing with them.

Time management skills. I acquired time management skill since I had to keep time so as to
be in the office.

Information skills. I was able to obtain skills in information management through book
keeping and records management in the office.

Psychological skills by showing concern to help people in the office.

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 CHAPTER FOUR

CHALLENGES AND LIMITATIONS

4.0. Introduction
This chapter consists of the challenges and limitations encountered during field attachment.

4.1 Organizational challenges.

Power cut offs. This always happened and caused unnecessary workloads in the office. Since
most of the work needed computer, it became difficult for me since most of the time power
could be off leaving me no option but sit doing nothing.

Inadequate stationery in the office and this caused delays in drafting of some documents.
These were in form of paper, because sometimes I needed to print out some documents and
yet paper was lucking.

Limited computers and seats yet us the internees were quite many in number. This was really
discomforting.

4.2 Personal challenges.

Time management was a challenge to me since I used to come from a fairly far place so could
some days arrive past 8:00am the standard time of arriving at the work place.

Unpredictable weather, the heavy rainfall especially the ones which started in the mornings
which forced me to go late for work.

Long distance, since I used to come from a far place to the work place leading me to doing
less work in the office.

4.3 Limitations.

Limited power supply

Limited knowledge on how to apply theory to practical

Limited computers and seats

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