The study aimed at the relationship between internal controls and financial performance of Kisoro local government. The target population included all the heads of departments, accountants, procurement officers and internal auditors working in the various divisions and units of Kisoro local government administration. A sample of 120 respondents was selected using stratified random sampling to obtain representative views. Primary data was collected using a pretested questionnaire with closed and open-ended questions. The questionnaire was designed to gather information on the key internal control components as independent variables and various indicators of financial performance as dependent variables. A five-point Likert scale ranging from strongly disagree to strongly agree was used. The table further details the coefficients in the regression model. The constant, represented by B, refers to the value of financial performance when the value of internal control is zero. Its significance value of less than 0.05 indicated it reliably contributes to predicting financial performance. Then, the unstandardized beta coefficient for internal control was 0.209247, meaning that for every one-unit increase in internal control, financial performance increased by approximately 0.209 units while holding all other variables constant. Its t-value of 2.700 and significance of 0.007 both show that internal control has a statistically significant influence on financial performance at Kisoro local government based on the primary data collected. Automating processes can also strengthen monitoring and continuous staff training on updated statutory requirements, internal control frameworks, risk management, ethical conduct and financial reporting is necessary to imbibe a control culture and minimize errors or deviations (Rahmat et al., 2019).