Developing guidelines for the disposition of financial records at Kampala Capital City Authority

Abstract

The effective management and disposition of financial records is a critical function within public institutions, directly influencing transparency, accountability and operational efficiency.This study,conducted at Kampala Capital City Authority ( KCCA),sought to develop comprehensive guidelines for the disposition of financial records inorder to enhance compliance with established records management standards and support improved decision making.Employing a qualitative research design , the study collected data through interviews, documents reviews and observations of existing records management practices at KCCA.Findings revealed significant gaps in the current disposition procedures, including absence of standardized retention schedule procedures , inadequate staff training,and limited awareness of legal and regulatory frameworks governing financial records.Based on these insights,the study proposes pragmatic and institution - specific guidelines tailored to address these challenges,improve the systematic disposition of financial records,and align KCCA's practices with best records management principles.The recommended guidelines are intended to support accountability, reduce storage burdens and foster a culture of efficient information governance within the authority.The study contributes valuable knowledge to the field of records and archives management, particularly in the context of financial records on public sector institutions