The study explored the relationship between Financial Control and Service delivery in Sheema District. Qualitative and quantitative approaches (triangulation) were used. The study population comprised of 62 technical staff and 168 politicians at the district, members of boards and commission, staffs from sub counties and Town Councils and other members from the community. This study utilized Krejcie & Morgan (1970) sample size table to come up with an adequate sample 144 size. The sample size table allows the researcher to determine the sample size for a given population with 95% certainty. To obtain the above appropriate sample for the respondents, Krejcie & Morgan (1970). In this study, the researcher used questionnaire survey, interviews and documentary analysis to collect data. The findings revealed a relationship between financial control and Service Delivery in Sheema District Local government. The response on the item “Funds are released for activities as advance in Sheema District” shows that 38% of the respondents agreed, 42% agreed with the statement, 11% were not sure and 6% disagreed, 2% strongly disagreed which means that majority of respondents agreed with the statement. The response on the item “Advances are accounted for within one month (31days) after activities” shows that 25% of the respondents agreed, 44% agreed with the statement, 18% were not sure and 9% disagreed and5% strongly disagreed which means that majority of respondents agreed with the statement. The response on the item “Accountability contributes towards service delivery” the respondents strongly agreed accounted for 32%, 48% agreed with the statement, 8% were not sure and 6% disagreed, 2% strongly disagreed. Respondents were further presented with item that “District/ subcounty executive Committee monitored the implementation of Council budget in Sheema District Local Government”, and responses revealed that almost some respondents strongly agreed with the statement 41%, 40% agreed, 6% were not sure and only 8 disagreed and 5% strongly disagreed. This was further confirmed in documentary review where the researcher read through two budget conference papers for 2018 and 2019. Pearson correlation of financial control and service delivery, results revealed the significance positive responses relation between financial control and service delivery that is 0.038** significant at 0.01 level of a two tailed test with 209 degrees of freedom. This implies that there is a moderate positive significant relationship between financial control and service delivery.