Report
Report
UGANDA
BY
. MUKAMBA ABRAHAM
REG NO.ICTU1010360
ACADEMIC SUPERVISER
OKALANY PETER
UNIVERSITY
BUSINESS SCHOOL
AND
ICT
UNIVERSITY
CAMEROON
MARCH 2017
DECLARATION
IMUKAMBA ABRAHAM declare that this field attachment report is my original work and has
never been submitted to any institution for any academic award.
Approval
This is to certify that this internship report is the personal work of Mukamba Abraham for
internship exercise he under took at industrial division local government council Mbale
municipality under our supervision and now is ready for submission
[Link] PETER
(Academic supervisor)
DEDICATION
This work is dedicated to my late father Mukamba George and my lovely mother Alukudo
Florence, my brothers Angura Sam, Sisika Isaac, Sisters Namakanda Sarah, Nyadoi Jenifer and
all my friends.
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mwmwmmmmumm
this work was completed. R
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skills and to ensure that T complete my int p exercise anc
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Lastly, thank fellow internees for the help and willingness to support me complete the internship
exercise
.I love you all
LIST OF ABBREVIATION
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TABLE OF CONTENTS
Declaration
Approval.
Dedication.
Acknowledgment
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Back ground of the organization. A
Name of the organization................... ssoasEaas R e O B R S Y2
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The organization Vision.
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CHAPTER TWO
CHAPTER TH]
Introduction. .
Lessons learnt duting the internship training at Industrial Division
The intern’s expetience acquired during the internship training..
CHAPTER FOUR
Tt
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Organizational challenges: ... il o b ol it s o e s o e e T 13
Community challenges
Personal challenges
Organisation recommendations
University recommendations.
T OTICILISTON s o R b e s P il e AN L S T s ol A T A R e 16
R T I St ) ot e o b P 1 S bR A BB B a CE A B S F A E R PR . 17
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Appendices
I: internship placement letter
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ABSTRACT
Internship training is essential for the award of a bachelor’s degree in business administration at
Makerere University Business School and ICT University. It aims at equipping students with
practical skills and giving them opportunity to apply their theoretical knowledge practically
through exposure to different administrative challenges and solutions from the attachment.
Field work was conducted within 10 weeks. Its objectives were to equip the learner with skills
and interpret theories into practical. It consisted ofthe following;
Chapter one consists of the background information, organization structure mission, goal
Chapter two consists of presentation of activities performed at the organization like posting of
source document into the revenue register, analyzing the revenue register, posting receipts into
the cashbook, posting the abstract of revenue into a ledger book, analyzing the cashbook, writing
down cleared payments of property rates and ground rent by different clients, entering payments
oftrading license from the year 2013 to 2014 in to the computer.
Chapter three consist of lessons learnt like how to analyze and balance off the books of accounts,
learnt how to post source documents (receipts) into the cashbook, abstract of revenue and
revenue register by recording figures into the books of account and how to make an internship
report, experience obtained like Timg management, Responsiveness, Teamwork, Coordination
experience
And skills like computer skills, managerial skills, and analytical skills got from the organization
Chapter four consists of challenges of the organization Work related challenges Personal
challenges Community challenges
INTRODUCTION
INTRODUCTION
This chapter focuses on the organization under study, name of the organization, ownership,
nature and type of business, location details, management structure, and mission.
Background of internship
Field attachment is defined in Makerere university business school approved guideline for
field attached as the field based practical wark carried out by staff and students for the
purpose of teaching or research in places outside the university is responsible for the
necessary staff, students and other exposed to their activities. It is therefore a requirement
where by all taught units make and have arrangements for their study programs to experience
the real life of work. This is hopped to help students relate academic programs they study to
actual work settings and appreciate their applicability.
The name of the organization is Industrial Division Local Government Council (IDLGC) and
it gets funds from Mbale Municipality. it was created in 1997 during the implementation of
decentralization and the name division is derived from the industries located in her area of
Jurisdiction.
Industrial Division Local Government Council is a government organization which was put
in place with an aim of bringing services nearer to the people
by the decentralized exercise.
Industrial Division Local Government Council is one of the three Mbale Municipality
Division Councils. It is situated 42km North of Tororo Town, 55km South of Kapchorwa
Town, 57km East of Pallisa Town and 56km South-Eastern
of Kumi Town.
The Division is
bound to North Nabuyonga River (o the railway, South-West by Nashibiso River and to the
South
by Napwoli River to the East. It is bound by Tororo road, independence Avenue and
Republic Street.
l DEPUTY SPEAKER
VICE SPEAKER
ACCOUNTANT HEALTH KB
ASSISTANT COMMUNITY
DEVELOPMENT
OFFICE
SENIOR
ACCOUNT
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ACCOUNTS
ASSISTANTS
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To students wmm fesituation they expected to work in
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CHAPTER TWO
This chapter indicates activities carried in the departments which of finance and planning
where there was operations of several activities.
The internee reported to the organization on 23“January 2017 and was oriented in the first
week. This enabled him to know the rules and regulations of the organization and how to
behave while at the internship work place.
This was done by assigning me a duty of going through the development plan the time he
joined the organization in order to understand how the organization collects its revenues, the
organizational vision, mission, goals and objective as well as more information so as to know
the hicrarchy of agency from development plan.
I was assigned (o arrange receipts from ascending order to descending order according to the
serial numbers and placing them in their respective files for safe custody.
ward, Malukhu ward, and Namatala ward. The intern was therefore required to post
information from the receipts into the revenue register following the respective cells.
By posting information from source documents into the cash book. The details were posted
on the debit side of the cashbook for example application fees, local service tax, property
rates and ground rent.
Analyzing the cashbook
By making a critical cross cheeking through the cashbook so as to ensure that the information
is posted on the correct sides that are the debit and credit sides of the cashbook for the
months of November, December 2016.
Writing down cleared payments of property rates and ground rent by different clients
This was done by assigning me the duty of recording the details and amounts of property
rates and ground rent paid by different clients that is date, tax payer’s information, name,
road. plot no. and the amount paid.
Entering payments of trading license from the year 2013 to 2014 in to the computer.
I was assigned with the exercise of entering different payment of different business entity
with the industrial division in to the computer on the program called LGFC (local
government finance commission).
CHAPTER THRIEI,
3.0 Introduction
This chapter comprises of the lessons leamt, experience and skills gained during the
internship training at Industrial Division.
X During the internship training, 1 was able to learn how to analyze and balance off the
books of accounts which was reflected in the balance sheet
3 During the internship training, I was able to know how to communicate and interact with
people from diverse cultures, gender, age and status where i learnt to work as a team.
I also learnt how to manage time while at internship training as he always reached the
organization for work as early as possible.
I learnt how record keeping is done and how to arrange receipts according to serial
numbers and in ascending order.
I was also able to learn how the agency receives funds from different areas for example
application fees, trading license, property rates among others.
During the internship training, I was also able to learn how power and authority flows in
the agency which is from the senior town clerk to the assistant town clerk and to the
subordinates like the town agents among others.
“» I also learnt to type faster and how to operate a computer on various accounting soft
wares.
The internship training i was able to learn the role of various books of accounts used by
the organization , and some of the books are: the cash book consists of collection cash
book which is used for maintaining organization revenue and operation cash book used
for managing organization expenditure, vote book which consists of budget estimates of
variou activities of the organization on how to spend and not spend, ledger book there
income ledgers consist of information from the revenue abstract and expenditure ledgers
indicates all the payments the organization incurs, Revenue register contains payment of
revenue [tom different wards, abstract of revenue which consists of the summery
sources of revenue that the organization collects cach financial year, assets register which
is a book which maintains all the assets the organization owns, abstract which maintains
all the expenditure of the organization .
Coordination experience.
During the internship training i was able to acquire experience in working hand in hand with
others once a task is given since the activities involved group work.
Responsiveness.
Where I got experience in doing the right thing at the right time as assigned, these made me
to have more clarity about the internship demands and my roles in the organization as well.
Teamwork experience.
During the internship i was also able to gain experience in teamwork as i was always
working with my colleagues as a group to achieve the goals and the objectives of the
organization.
Sharing revenue payments with the headquarters the Mbale Municipal council.
During the internship i was assigned the duty to capture, add and share payments with the
headquarters and the industrial division, likes payments from ground rent, trading license,
parking and off loading fees etc where [ was assigned to divided 50% to each.
10
Analysis experience
During the internship 1 acquired the experience in analyzing the books of accounts like the
cashbook, vote book which contains salaries ofstaffs which indicates how much one earns
and taxed
Behavioral management
During the internship I learnt how to handle different clients irrespective of their behavior.
Managerial skills.
During the internship training 1 gained this skill by working under the head of department
whereby i was assigned a task of ensuring safe management of the receipts like arranging and
filing them in ascending order.
Interpersonal skills.
During the internship I developed the potential to recognize and interact with different people
irrespective of the behaviors, attitudes, feelings, and work together successfully.
Analytical skills.
The internship training enabled the internee to analyze the books of accounts by preparing
cash books, posting ledger entries and preparing the financial statement like income
statement and a balance sheet.
Accounting skills.
Most ofthe activities carried out involved accounting skills as i was given receipts to post in
the books of accounts. Like the cash book, vote book, ledger books among others
1
Observation skills.
Whete i critically looked at the illustrations provided by the agency supervisor for example
the organizational structure. This contained the political wing obtaining the local councilors,
headed by the local council chairperson 3. It also has the technical wing which is headed by
the senior town clerk, heading department like finance, health and community department.
Confidentiality skills.
The internship training enabled me to build on my confidence through office management.
12
CHAPTER FOUR
CHALLENGES TO INTERNSHIP
4.0 Introduction
This chapter covers the community, personal and the organizational challenges.
Inadequate computer equipment’s, and internet facilitics to cnable the organization carry
out its duties in time where the available computers where prone to viruses which the
organization did not always maintain them which gives hardship in working performance
like delay in posting payments oftrading license in the computers.
Delayed and insufficient funding by the government. More so towards training programs
thus affecting the organization performance.
Poor infiastructure. The organization set up does not reflect its work and roles that it
plays in the community. For example the design and the size ofthe office which affects
productivity
Low tax base. The council lacks consistency and has been severely eroded by inflation
due 1o low level s of tax collection, limited central government transfer and lack ofcredit
worthiness.
Tax evasion. Most of the traders in the municipality avoid payments of tax and also the
organization lack a proper structure in its revenue mobilization system. The tax payers
are not explained critically the importance of tax to the municipality
Inadequate office space at the organization to accommodate some departments as they
carry out their duties from the main hall for instance carrying out spontaneous meetings.
Inadequate planning capacity is the major challenge facing the division such as lack of
commitment, making priorities and involvement in decision making is very difficult.
Ever increasing prices of utilities that affects the organizations plan e.g. UMEME which
if it’s not paid activities concerned with computing can’t be carried, Water bills, FUEL
among others
13
*+ Inadequate personnel in Accounts department
The organistion had only two staff to manage the large number of internees making the
department have oo much wotkload to be accomplished. i had to work with the
supervisor up to late hours to reduce the work load which was so tiresome.
Community challenges
* Poor dumping of garbage were people dump any howlly wastes which affected my health
and making me fall sick often hence affecting internship training.
<+ Language barrier which I could not understand. This required someone else to translate to
me what an individual could be meaning. This is because most people in the community
could not speak English fluently.
Unfavorable weather conditions. Where the weather was too hot and dusty which required
me to always carry water to quench the thirst, how ever the unfavorable weather also
reduced on the quality and quantity of work performed where production slowed down
under extremely hot conditions.
Noise pollution in the environment which made me feel irritated and nervous like certain
loudness from the bodaboda men who used to shout whenever they see a customer, how
ever the noise was a threat to my hearing. -~
Air pollution from the surrounding industries that affected my health liking making me
surfer from flue and cough thus slowed down my performance because I had to acquire
medication
Lack of enough security to ensure safety of my property and theft cases were reported
regularly.
Personal challenges
< The internship training was costly in terms of transport. Were i had limited finances to
carter for my transport from home to the organization.
++ Congestion, as there are many internees in the organization from different universities
and institutions which affects paper work of the intern.
< Inadequate computers were I had to do most of the work mmmlfy ‘as the organization
had few computers. This was so hectic and consumed a lot of time during the internship
training.
Missing receipts which brought about the delay of work
Long distance movement from home to the organization sometimes caused the internee to
arrive late.
< Difficulty in understanding some books of accounts and other activities like reviewing
the budget performance and posting ofdifferent estimated budget codes into the ledger
book.
Less motivation in the organization. I was given a lot of work without breakfast, lunch,
transport or any other allowances.
The dress code of the organization which required me to always wear in a gentle way and
B
15
CHAPTER FIVE
Chapter five is the last chapter of this report and it states the recommendations as per
identified organizational challenges plus the conclusion.
sl Recommendations on how best the Organization can over come the identified
challenges
< Good working conditions. The [Link] should ensure proper and favorable working
conditions. 3
<+ The government should extend more funds to that Division so that it can acquire more
land for the construction of more offices in order to avoid congestion and inconveniences
in the organization.
<+ Employees should be properly remunerated and their monthly dues should be provided in
time by the council to avoid delay in payments like increments in salaries, provision of
adequate allowances.
«+ The industrial division should make Sensitization of people and community at large about
the challenges and dangers of tax evasion and misconception by the public that tax
payment ended in the colonial error through outreach programs on televisions, radios and
newspapers and create awareness and sensitize tax payers on the importance of paying
tax in order to attract new tax payers and also reduce on the tax defaulters thus boosting
revenue ofthe Division.
#% The organization should create other sources of revenue like poultry keeping, loans and
grants from donors to sustain its pfl:gnms like paying its staff and avoid relying on
government funds.
% The organization should consider providing more working equipment to the workers such
as computers to help in the smooth running and easy completion of duties in time so that
work can run smoothly in chronological way.
16
* The organization should at list adjust on the dressing code most especially on every
Friday (o be a casual wear so as the students are flexible with the organization to perform
the goals and its objectives.
53 Conclusion
For the 10 weeks the internship training carried out at the Industrial Division Local Government
Council which was a success as it presented an opportunity to exercise the profession through
applying and relating the taught theory in to real practical experiences.
17
REFERENCES
IDLGC recurrent and capital budget for the financial year (2015/2016)
18
INDUSTRIAL DIVISION
LOCAL GOVERNMENT COUNCIL
SENIOR ASSSISTANT TOWN CLERK
TELEPHONE:0772424830/0701424830 gt\g?l?;' gs:::UEIjWA LANE
TIN NO. 1000802181 P.0. PRIVATE BAG
Email: mdustrialdivisioncouncil@[Link] M‘BALE, (UGANDA)
YOUR REF:
OUR REF: ADpM.2/IDC. Date 28 Nov, 206 I
The Director .
Makerere University Business School
Mbale Campus.
In reference to yours dated 11" October 2016 concerning the above subject, your above student
pursing a bachelor’s Degree in Business Administration of Makerere University Business School
hes been olfered an opportunity to carry out his field work with Industrial Division Council from
January to March 2017
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He will be attached to’Finance Department updfl(‘t’hc supervision of the Finance Officer. Industrial
Division. Wiy e \
Yours faithfully
o=
Wambedde Robert
SENTOR ASSISTANT TOWN CLERK
INDUSTRIAL DIVISION COUNCIL.
Copy ;n.’
e Chairman LC III, Industrial Division
= Tile