A manual classification system for records in Customs and Excise Department at Uganda Revenue Authority (URA)

Abstract

Records classification today is an important aspect of information management in organizations. Records require proper management to support core functions of the organization, provide evidence of business transaction, promote the image of the organization, ensure continuation of the business activities, and pass on information to future generations. The purpose of the study was to assess the records manual classification system at URA within the customs and excise department with the view of suggesting solutions to problems affecting the classification system through developing an improved manual classification system to enable the proper maintenance and retrieval of records. The study was guided by; finding out the types of the of records maintained by customs and excise department of URA, analyzing the existing manual classification system for records, finding out the challenges affecting records classification system, identifying the requirements needed for the introduction of an improved manual classification system and lastly, suggesting solutions to the challenges faced in records classification and develop an improved manual classification system for custom and excise department at URA. The study adopted qualitative approaches with case study research design. Interviews and observation were used to collect data, with the sample comprising of ten people who included; the seven customs officers and three records officers. Major findings indicate that; the type of records managed at customs and excise department include, legal records, investigation records, transit records, staff records, export and ex export records, staff development and training record. Some of the challenges and weaknesses in the records classification system include; misfiling, mishandling, inadequate file storage space, limited workers. It was concluded that the current records system has a number of weaknesses including misfiling, mishandling, limited space, work load for the records hence costing the organization in terms of money and time with low efficiency. The study recommends the adoption and implementation of the proposed Manual records classification system.