A records classification system for financial records at Mityana District Local Government
Mirembe, Emmanuel Denis
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This study was carried out at Mityana District Local Government and the major purpose for the study was to assess the records classification system used in the Finance department. In carrying out this study, three (3) research questions were posed. The study purposely sampled 10 staff comprising of senior staff and support staff. The instruments used for data collection were the interview and observation guides. The study reviewed literature on the concepts of records classification systems and their forms such as the Alphabetical system, alphabetic tropical, numerical system, encyclopedic arrangement, straight numeric classification system, Duplex numeric classification, chronologic classification method, alphanumeric, and subject storage classification. It further outlined the current challenges of classification systems and how to troubleshoot them. Following from the qualitative nature of the research design, structured interviews and an observation tool were used as data collection instruments and Content analysis was used to analyze the findings. The major findings of the study revealed that the financial documents are stored in both manual and electronic forms. This leads to quick decision making, saves office space and promotes good corporate governance. It was further indicated that there were insufficient resources in terms of professionally trained records officers, training-starved administrative staff and office space. Therefore, it was recommended that management of Mityana District Local Government should embrace the records filing and classification systems to ensure its effectiveness, and also professionally trained records officers should be employed. The researcher suggested that more study be conducted to establish records filing systems and classification systems in the private sector, e.g. banking, insurance and non-governmental organizations, agricultural sector and health service sector. Such a study would provide useful comparative data on records filing and classification systems in the public and private sectors.