Abstract:
This study assessed the effectiveness of internal control systems in enhancing effcletr.y cf
financial management in public organizations in Tanzania, case of URA SACCOS LTD '.'-c7e
specific to assess the effectiveness of financial management system and legal framework as an
internal control system, assessing the relationship between internal control systems and eff,cency
in financial management in public organizations, as well as explore factors affecting the
implementation of internal control systems in public organizations. The study employed a case
study research design on which a sample of 100 respondents were randomly drawn `.wile key
informants were purposively selected. The study setting at URA Sacco's headquarters in Dar es
Salaam. The study deployed in-depth interview, Observation and questionnaire methods to obtain
primary data, while secondary data were obtained through documentary reviews including annual
reports, internal and external auditing reports. Data analysis were done by assistance cf computer
software SPSS Version 23, both descriptive. To ensure data reliability and validity, content validity
was undertaken through pilot study. The study revealed that, financial control management
system and legal management system are effective in enhancing efficiency of financial
management in public organization, also the study revealed the relationship betv.'een financial
internal control system and efficiency in financial management in public organizations, a case of
URA SACCOS LTD. Lastly, the study found factors affecting the implementation of financial
management internal control system are fraud and misappropriation, Inefficiency of financial
expertise, lack of integrity and accountability, Information and communication barrier, and Lack of
skills (Education and training). Conclusively, financial management system as an internal control
is very effective in enhancing the efficiency of financial management in public organization,
contributespositively to the efficiency of financial management in public organizations. Implementation is affected by fraud and misappropriation, Inefficiency of financial expertise, lack
of integrity and accountability, Information and communication barriers, and Lack of skills. The
study recommended that the institution should keep improving these systems to the desired level,
and more efforts should be
