Local Government Payroll Management Information System Model: A Case of Mayuge District

The salary payment of local government workers constitutes a significant percentage of total government expenditure in Uganda, simply because the government remains the largest or biggest employer. The government payroll system, therefore, requires a robust control mechanism to detect and prevent the occurrence of ghost workers and payroll fraud, as the irregularity denies the state of huge sums of monies going into private pockets which could have otherwise been channeled into some critical sectors of the economy. The main objective was to develop a payroll Management information System model for Local governmentsand this was achieved, the research adopted design science methodology, data was collected using face to face interview where many loopholes were discovered in the existing system like double entry, no proper checking of entered information and also possibility of higher authority being in position to access accounts of the district officials and make changes. An improved model was developed to curb all the irregularities in the findings, the model was tested by use of a prototype and hence there is need to develop a fully functioning system from the developed model but should be piloted in one district before rolling it out to all local government administrative units.