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  2. Vol 3 Issue 2, 2021
  3. THE EFFECTIVENESS OF INTEGRATED FINANCIAL MANAGEMENT INFORMATION SYSTEM (IFMIS) AS TOOL TO CONTROL EXPENDITURE IN METROPOLITAN, MUNICIPAL AND DISTRICT ASSEMBLIES (MMDAS).
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COLLINS KWADWO SAFO

THE EFFECTIVENESS OF INTEGRATED FINANCIAL MANAGEMENT INFORMATION SYSTEM (IFMIS) AS TOOL TO CONTROL EXPENDITURE IN METROPOLITAN, MUNICIPAL AND DISTRICT ASSEMBLIES (MMDAS).

ABSTRACT

The purpose of this study was to investigate the effectiveness of Ghana Integrated Financial Information System (GIFMIS) as tool to control expenditure in the Municipal and District Assemblies in the Bono region of Ghana. This has been necessitated by the fact that the use of GIFMIS in the public service is undergoing some challenges coupled with the system reliability, efficiency, accountability, payment and commitment. The research was based on Information system theory and descriptive survey was adopted for the study. The study focused on 54 staff of 4 Municipals and 2 Districts Assemblies in the Bono region with Coordinating Directors, Finance Officers, Storekeepers, Procurement, Budget officers and System Administrators. Data was analyzed using descriptive statistics and regression, study findings showed that GIFMIS usage has been able to control expenditure by monitoring payment and budget controls and efficiency, transparent and accountability in financial management. The study further showed network failure and nonexistence of training plan as the major challenge in the usage of GIFMIS. There is a need for the government to invest in the IT infrastructure and all MMDA’s to include GIFMIS training in their training plan.