UGANDA COLLEGE OF COMMERCE TORORO

P.O.BOX 311, TORORO

ACCOUNTING DEPARTMENT

INTERNSHIP EXERCISE CARRIED OUT AT

MUKONO MUNICIPAL COUNCIL

(Head quarters)

BY

ABBO JOSEPHINE

REG NO: UBB058/2019/B/D/A/655

INTERNSHIP REPORT SUBMITTED TO UGANDA

BUSINESS AND TECHNICAL EXAMINATIONS BOARD
(UBTEB) IN PARTIAL FULFILLMENT OF THE
REQUIREMENT FOR THE AWARD OF A DIPLOMA IN
BUSINESS STUDIES

DATE; MARCH, 2022

 DECLARATION

I ABBO JOSEPHINE declare that this industrial training report is based on the knowledge and
experience achieved during the period of industrial training; therefore, it is not a duplication or
reproduction of any other report. I have personally carried out the internship together with
report writing and I can say it has never been submitted to any other university for any award

Signature: …………………….

Name: ABBO JOSEPHINE

Date: …………………………….
 APPROVAL

We hereby declare that this internship report was written by ABBO JOSEPHINE and has been
under our supervision and is ready for submission with our approval.

Signed: ………………………………………………..

Name: Mr. Guloba Samuel

(Academic supervisor)

Date: …………………………………………………..

Signed: ……………………………………………….

Name: Mr. Sserwanga Emmanuel

(Field supervisor)

Date: …………………………………………………..
 DEDICATION

I dedicate this report to my beloved sister Ayunda Evelyn Grace and family for the financial,
spiritual and mental support together with my parents Mr. Othieno Julius and Mrs. Namugozi
Juliet and my fiancé Othieno Nicholas basing on their different roles played in terms of giving
support during the period of internship and education.
 ACKNOWLEDGEMENT

My sincere gratitude is to the almighty God for giving me life, strength, knowledge and wisdom
that enabled me to carry out my training exercise effectively and to write this report.

Besides that I greatly thank the staff of Mukono Municipal for accepting my internship
application and for guidance in the course of the training. This in particular goes to Mr.
Sserwanga Emmanuel and Madam Rachael Birimumaaso who were mentoring me. I pray God
grants you success throughout your life span.

Special thanks go to my academic supervisor Mr. Guloba Samuel who has helped in different
ways like supervision, advice and support in many ways.

Finally special thanks to the visiting supervisor Mr. Bwire Simon Peter for the help rendered
 TABLE OF CONTENTS

Declaration---------------------------------------------------------------------------------------------------------

Approval-------------------------------------------------------------------------------------------------------------

Dedication----------------------------------------------------------------------------------------------------------

Acknowledgement-------------------------------------------------------------------------------------------------

Table of contents---------------------------------------------------------------------------------------------------

List of tables----------------------------------------------------------------------------------------------------------

Abstract----------------------------------------------------------------------------------------------------------------

Chapter one

1.0 Introduction-------------------------------------------------------------------------------------------------------

1.1Objectives of internship training------------------------------------------------------------------------------

1.2.0 Location and description of place of field attachment------------------------------------------------

1.2.1 Organization back ground-----------------------------------------------------------------------------------

1.2.2 Nature of organization----------------------------------------------------------------------------------------

1.3.0 Mission, vision and goals --------------------------------------------------------------------------------------

1.3.1 Mission-------------------------------------------------------------------------------------------------------------

1.3.2 vision---------------------------------------------------------------------------------------------------------------

1.3.3 Goals---------------------------------------------------------------------------------------------------------------

1.4 Field organizational structure---------------------------------------------------------------------------------

1.5 Tasks carried out by the place attached to----------------------------------------------------------------

Chapter two

2.0 Introduction-------------------------------------------------------------------------------------------------------

2.1 Description of work carried out by the department / organization----------------------------------

2.2 Duties and responsibilities assigned to internee and how they were carried out----------------

2.3 Stating new knowledge and skills gained by the internee----------------------------------------------

2.4 Work relationship between departments of the organization attached to------------------------

2.5 Challenges experienced by the internee and how they were handled-----------------------------

Chapter three

3.0 Introduction-------------------------------------------------------------------------------------------------------

3.1 Conclusion--------------------------------------------------------------------------------------------------------

3.2 Recommendation------------------------------------------------------------------------------------------------
 LIST OF FIGURES

Fig 1.1 Organizational structure--------------------------------------------------------------------------------

 LIST OF ABBREVATIONS

CDD-------------------------------------------------------Community driven development

CDO------------------------------------------------------Community development officer

EFT-------------------------------------------------------Electronic fund transfer

FAL-------------------------------------------------------Functional adult literacy

TIN-------------------------------------------------------Tax identification number

TPC------------------------------------------------------Technical planning committee

UBTEB--------------------------------------------------Uganda business and technical examinations board

UPE-----------------------------------------------------Universal primary education

URA-----------------------------------------------------Uganda revenue authority

URF-----------------------------------------------------Uganda road fund

USE------------------------------------------------------Universal secondary education

VAT------------------------------------------------------Value added tax

 EXECUTIVE SUMMARY / ABSTRACT

The industrial training was based on practical work to enable the trainee put the theory learnt
from college to reality. This report comprises of all the tasks and activities the trainee carried
out during industrial training at Mukono Municipal Council from 07th/February 2022 to
18th/march 2022 a period of six weeks.

During the training, the main activities / practical work carried out included; posting entries into
books of accounts, printing out receipts, printing out payment vouchers, business registration
and assessment, registration of births and deaths.

The challenges encountered during the training included; limited office space, limited office
supplies, limited accessibility to office information, inadequate data handling equipments,
limited knowledge about the visiting academic supervisors.

To conclude, the industrial training was a fruitful exercise that enabled the trainee gain practical
skills in the areas of work and getting to understand the working environment better
 CHAPTER ONE

INTRODUCTION

1.0 Introduction

The field attachment report comprises of tasks and activities the trainee carried out at Mukono
Municipal Council for a period of five weeks. The training was practically conducted by the work
of hands and this made the trainee gain more skills and knowledge. The industrial training was
carried out in the department of Finance.

Therefore, this covers all the work the trainee carried out during the training at Mukono
Municipal Council from 7th/February 2022 to 18th/March 2022.

This chapter consists of the objectives of industrial training, location and description of the
place of attachment, mission, vision and goals of the organization, organizational structure and
tasks carried out by the organization in the society.

1.1 Objectives of industrial training.

 To fulfill the college requirement of internship in order to enable the student graduate.
 To gain skills and mature understanding of DBS (department of accounts) as a course
practice in the field.
 To relate class work with the practical work
 To evaluate the competence and confidence of the trainee via the skills acquired.
 To develop and prepare trainee for the job environment.
 To be used with system of professionals and to understand challenges employers face
in the country.
 To gain knowledge in accounts.
 To help appreciate employment demands, work ethics and opportunities.
 To get to know how to deal with different people in the organization.

1.2.0 Location and description of place of field attachment.

Mukono Municipal Council is located twenty kilometers east of Kampala city in Mukono district
along Kampala-Jinja highway hence links Uganda to neighbor Kenya. It is surrounded by Kira
town council, Nama and Nakisunga sub-county and it has a shore line along Lake Victoria.

Mukono Municipal Council consists of two wings i.e Technical wing headed by Town clerk and
Political wing headed by the Mayor. The technical wing is responsible for technical work while
the political wing is responsible for over sights.

The following are the departments found at Mukono Municipal Council

 Administration department headed by deputy town clerk

 Finance and planning headed by Principal treasurer
 Education department headed by Municipal inspector of schools
 Works department headed by Principal engineer
 Community development department headed by Principal community development
officer
 Commercial office headed by Principal commercial officer
 Auditing department headed by Senior auditor
 Health department headed by Principal medical officer
 Natural resources department
 Production department
 Environment office headed by Senior environment officer

1.2.1 Organization background.

Mukono Municipal Council which was formerly Mukono Town Council came to existence in the
year 2010 after being curved from the originally greater Mukono District. It consists of two
divisions and these divisions were originally sub-counties of Mukono District which were
merged together to form municipality.

The two divisions include; Mukono central division headed by the Principal Assistant Town Clerk
and its political wing is headed by LC 3 and the technical wing headed by Assistant Town Clerk,
and Goma division found in Seeta.
1.2.2 Nature of the organization.

The organization deals with offering services to the people thus a nonprofit making
organization.

1.3.0 Mission, vision and goals of the organization.

1.3.1 Mission

To achieve sustainable socio-economic development through efficient provision of quality

services to the people in conformity with National and Local priorities.

1.3.2 Vision

A prosperous Municipality for all by 2040

1.3.3 Goals

To improve on the planning, management, capacity building of staff and equipping of the public
servants and councilors with necessary skills for successful implementation.

To achieve equitable allocation of resources.

To protect the environment by planting at least 400 trees in every financial year.

To improve the quality and quantity of agricultural production through ensuring use of the right
methods.
 1.4 The organizational structure of Mukono Municipal Council

Mukono Municipal
Council

Political wing
Technical wing

Mayor

Town Clerk
Deputy Mayor
Deputy Town Clerk

Speaker

Principal Assistant
Town Clerk
Social Services Gender Executive Works Finance

Assistant Town Clerk

Community Finance& Production Audit Trade Administration Health Works Education Natural resou
Planning

Labour
Inspectorate
Economic planning

IT Statutory Human resource Procurement Law enforcement

1.5 Tasks carried out by Mukono Municipal Council.

Mukono Municipal Council is divided into a number of departments with each having different activities
as shown below.

Finance and planning department

This consists of collection of revenue, budgeting, expenditure and accountability and therefore
responsible for conducting the following activities.

 Ensuring accountability of funds advanced to the municipal

 Posting books of accounts, preparing financial accounts, internal control of finance, providing
safe custody for all books of accounts and ensuring accounting principles and standards are
adhered to.
 Responsible for budgeting and planning i.e preparation of budgets every financial year and
making necessary adjustments in terms of either supplementing or revising the budget.
 Laying strategies of improvement in financial management.
 Mobilizing funds/ revenue to finance council activities through assessment of trading licenses,
local service tax, market dues, liquor licenses, local hotel tax, advertisements, rent and rates,
registration of births and deaths, VAT, park fees, land fees for intending to build.

Education department

 Education infrastructure i.e education department is responsible for provision, monitoring and
maintenance of furniture, physical infrastructure such as classroom blocks amongst others with
aid of funds such as SFF and other revenues conditioned to education.
 To provide sports activities, this is to ensure that games and sports activities like football,
netball, volleyball, and athletics are provided to school going children for the development of a
healthy mind and this is achieved through inter-school competitions
 To provide education services, that is to ensure children of school going age go to school
through UPE & USE in the various schools

Health department

 Provide medical services to the municipal members at the various health centers that can be
found at each division with funding from health conditioned grants and other revenues.
  Create public awareness through sensitization of the community on health education.

Community development

 Provides functional adult literacy (FAL) and community driven development (CDD) activities to
the community.
 Provides youth and women activities to eradicate poverty and empower women and youth in
wealth creation.
 PWD`s welfare and economic empowerment through extending funds to finance their
recognized groups.

Works and service department

 Facilitates road construction and maintenance through the whole municipal with finance from
revenues like road funds amongst others.
 Ensuresphysical planning, inspection, supervision and approval of building plans for proposed
construction sites.
 Ensures a conducive environment through tree planting along road reserves and other gazette
areas.

General administration department

 Ensures that there is prevalence of peace and harmony in the communities and municipal at
large.
 Receives complains from the public as well as ensuring that comfort of the employees and
protects their rights.

The following are the books used by the Finance and Planning Department at Mukono Municipal
Council.

 Local government finance and accounting manual 2007

 Local government financial and accounting regulations 2007
 Statutory instruments from ministry of finance
 Five years development plan
 Five year revenue realization plan
 Financial year
 CHAPTER TWO

DISCUSSION OF FIELD ACTIVITIES

2.0 Introduction

This chapter presents the description of the work carried out by the finance and planning department ,
duties and responsibilities assigned to the trainee and how they were carried out, new knowledge and
skills gained by the trainee, work relationship between departments of the organization and the
challenges encountered by the trainee and how they were handled

2.1 Description of work carried out by the department.

The finance and planning department of Mukono Municipal Council carries out the following duties.

 The department manages the financial affairs of the municipal prudently, efficiently and
effectively.
 It ensures that the approved estimates of expenditure on votes under their control are not
exceeded and to keep watch over the expenditure of vote controlled by other offices.
 Supervising and ensuring prompt collection of all revenue due to municipal and bringing to
account all revenue or other receipt paid to the municipal.
 It supervises and coordinates the budget desk officers in the preparation of work plans and
budgets for the submission to the executive.
 Preparing special financial reports as required by the council donors or the central government
in addition to monthly, quarterly or annual financial statements.
 Ensuring that no expenditure is incurred before it has been authorized by the council or any
other committee of the council authorized to do so.
 Supervising all officers entrusted with the receipts and expenditure of the administration of
funds.
 Banking revenue.
 Collection of revenue. This is done through different activities like registration of births and
deaths, business registration and assessment that involves trading license, park fees, rent and
rates, local hotel tax, market dues, local service tax.
2.2 Duties and responsibilities assigned to the trainee.

The trainee was assigned with the following tasks and responsibilities.

 Posting entries into the books of accounts like cash book

 Business registration. This was done through filling of a registration form which is of two
categories that’s to say individual form and non-individual form for the case of companies which
is later entered into the computerized system. The key fields have to be filled e.g Nationality,
Identification type, Identification number and others. This is usually done by the registration
officer through a system called eLogRev.
 Business assessment. This involves approving the registration of the business and entering
different amounts to be paid in the different revenue fields for example trading license, local
service tax, market dues, and billboard for those businesses with sign posts. The system used is
called eLogRev.
 Printing out receipts. Each receipt has three copies which are all fixed in the printer, these
copies include; original, duplicate and triplicate. The revenue source has to be clearly stated on
the receipt and each revenue source has a code, these revenue sources include; birth and death
certificates, VAT, park fees.
 Posting information from the abstract of revenue and abstract of expenditure to the ledger book
for each month. The revenues are recorded on the credit side whereas the expenditures are
recorded on the debit side of the ledger book.
 Registration of births and deaths. This involves filling in a form for declaration of birth or death
which is taken to the area chairperson of where you reside to approve and stamp on it, then you
are required to pay UGX 12,300 which includes bank charges of UGX 2,300.
 Typing and designing of several documents like letters, requisition to different partners of the
organization.
 Balancing the cash book. This was done on daily basis so as to have up to date balances.
2.3 New knowledge and skills gained by the trainee.

During the training, the trainee was able to acquire new knowledge and various skills as mentioned
below:

 The trainee learnt how to post entries into the cash book.
 The trainee learnt how to post payment vouchers, cheques written and as well as posting them
into the abstracts.
 The trainee how to post revenues and expenditures from the abstracts to the ledger book.
 The trainee learnt and saw different books of accounts e.g cash book, abstracts, vote book,
ledgers.
 The trainee learnt how council meetings are held in the organization, how matters concerning
the organization are discussed and how minutes are recorded for a given meeting like TPC
meetings.
 The trainee improved on report writing skills like writing internship report, annual reports and
also cooperation amongst trainees and other staff of the organization.
 The trainee learnt how to prepare budgets for different activities, make accountabilities on the
funds spent and preparation of a report on the spent funds.
 The trainee learnt how to balance and reconcile cash book balance and bank statement.
 Finally the trainee improved on the time management that was by reporting at work before
8:00am and departing at 5:00pm as compared to college time.

2.4 work relationship between departments of the organization.

At Mukono Municipal Council, the departments and other employees had a good working relationship
as they strive to work in harmony with each other and that each team in the organization are dependent
on one another in order to yield results on performance and ensure the overall aim of their existence is
achieved, that is the organization goals and departmental objectives.

As the saying goes ,”two heads are better than one”, the staff in the organization freely interacted and
made consultations amongst themselves irrespective of their departments thus depicting a strong work
relationship and evidence of minimal work efforts.
2.5 challenges encountered by the trainee and how they were managed.

 Limited office space

This was due to the increasingly growing number of trainees who were allocated in the same
department hence causing congestion and limiting accessibility of office material. This was handled by
assigning other particular trainees days to work in a week in order to enable each one of the trainees to
have a touch and practical experience during the training.

 Limited office supplies

Office supplies such as stationery and more especially papers were hard to access making it difficult to
print and photocopy data sheets. This was solved by making soft copies and asking the secretaries to
make print outs whenever the paper s were availed.

 Inadequate data handling equipments

These included computers in the accounting department since the number of trainees allocated to the
department did not match the resources available. This was solved by borrowing some idle computers
from other departments and offices.

 Poor time management

This was a challenge faced since there were delays in opening of the office due to late coming in that,
once in a while the office was opened past the reporting time leaving the trainees idle with nothing to
keep them busy. This was solved by selection of a team leader among the trainees to take charge upon
office management.

 Trainees not knowing who their visiting academic supervisors to the field could be

The challenge arose from college, viewed in a way that the visiting supervisors were being allocated
supervision areas late and in some cases the trainees were not aware of such arrangements until
supervision started. This widened the communication gap since the visiting academic supervisors would
have been of great help to the trainee for consultationpurposes. This was solved by utilizing the
supervisors when they came.
 CHAPTER THREE

INTRODUCTION, CONCLUSION AND RECOMMENDATIONS

3.0 Introduction

This chapter describes the introduction, conclusion and recommendation and brief summary of
knowledge gained and recommendation for industrial training improvement.

3.1 Conclusion

In conclusion, the industrial training period has been of great importance and unique, the college should
back it up to increase the productivity so as to help in making the trainees familiar with their field and
gain skills they are to use during their studies and work time.

Despite the challenges that the trainee met, trainee was able to complete the field attachment exercise
successfully with free expression in the organization.

Conclusively, the field work was an activity that gave the trainee a lot of exposure in various learning
opportunities especially in the accounting department. The experience was so practical and so
resourceful in building professional knowledge, confidence and enhancing the trainee’s ability to relate
with different personalities such as CDO, head of finance and planning as well as other staff.

3.2 Recommendation

The college needs to make reforms especially in allocating the existing academic supervisors to students
in time so that they can readily and confidently present all the information regarding the exercise,where
the students should be able to know their respective visiting academic supervisors are so that
communication about the location, when and how to visit them is made easier.

Adjusting the period of industrial training. The college should adjust the time of industrial training in
order to give more opportunities to students on internship to have enough time I exercising their theory
into practice and this will enable the trainees to be equipped with more knowledge and skills.

Mukono district local government, Mukono Municipal Council should equip their offices to solve the
problem of inadequate office equipment as well as repairing those that are not in good condition and
procure more office requirements like computers and printers to avoid competition for the resources.
APPENDICES

 Industrial training log book of daily activities

 College letter of replacement request
 Acceptance letter from the field attachment
 Forms used in the organization
 Assessment form for filed/ on site supervisor