Internal control practices and health service delivery in local governments of Uganda

The main aim of this study was to examine the extent to which internal control practices affected health service delivery in Rukungiri District. The research adopted a case study design using both quantitative and qualitative approaches. The target population was 140 key stakeholders that lived and worked in Rukungiri District and a sample size of 104 was drawn from the target population. Our findings from the descriptive statistics, interviews conducted from key stakeholders and documentary reviews revealed a positive and significant relationship between internal control practices and health service delivery in Rukingiri District. The regression analysis results also indicated a modest model fit with adjusted r square of 0.137 which implies that about 14% variation in health service delivery was predictable by internal control practices, while the remaining 86% is explainable by other factors.   Key words: Internal control practices, health services, Local government.