Internal controls and service delivery of district local governments in Uganda:

Abstract

This study examined the effect of internal controls on service delivery of district local government in Uganda, a case of Pallisa district local government. The study applied a cross sectional research design, and a quantitative approach. Data were collected from 68 employees from a population target of 82, consisting of including, the accounting officers, finance officers, administrative officers, and support staff. Data were collected using a closed-ended questionnaire, and data were analyzed using Statistical Packages for Social Sciences, which yielded frequency tables, correlation, and regression results. The study found that there is a positive and statistically significant link between internal control measures (control activities, control environment, and monitoring controls) on service delivery. The study therefore, recommends that efforts to improve service delivery depend on an appropriate and effective internal control, and that local government should consider having a well-built oversight role and policies to monitor and supervise activities and audit to help in proper recording and presentation of reports which enhances on services delivery.