Abstract

The study entitled “Analysis of assets & inventory and financial report functions of integrated financial management information systems (IFMIS) and public funds management in the local government. Case of Nyamasheke district, Rwanda (2015-2022)” was conducted to assess whether there is no significant influence of Asset & Inventory and Financial Report as IFMIS functions on implementation of Audit recommendations, audit opinions and socio-economic development case of Nyamasheke District public fund management. The study used descriptive, quantitative, and correlative research design. Primary data and secondary data also were used. Primary data were collected from 152 staff in Nyamasheke district who have relation to the IFMIs use and management from different entities from district to sector level. Data collection was done using questionnaire and documentation. Data analysis was done with support of SPSS version 20 to generate linear regression model and bivariate correlation model as well as descriptive statistics. The study results indicate that there is a positive correlation and statistical significance among tested variables. Thus, the null hypotheses were all rejected and the study conclude that, there is a significant influence of Asset & Inventory and Financial Report as IFMIS functions on implementation of Audit recommendations, audit opinions and socio-economic development case of Nyamasheke District public fund management.

Keywords:

Analysis – Assets & Inventory – Financial Reporting – Integrated Financial Management Information Systems (IFMIS) functions – Public Funds Management – Local Government Entities – Nyamasheke District.