This study examined the effects of internal controls on the performance of Local Government. The study was a crosssectional research design along with a quantitative research approach. A sample of 55 personnel in the study of Mpigi District Local government staff. Data was obtained from two sources namely; Primary data and secondary data. The study shows the relationship that exists between the variables in a study is normally depicted through a conceptual framework. The study intended to get a detailed understanding of the respondent’s key characteristics which to a great extent influences the results of the study. The general information had an implication on the study variables, some information on socio-economic characteristics of the respondents was deemed necessary because it provided a basic and means of interpreting the collected data. The study concludes that the study findings to show that the internal controls used in Local Government were effective and satisfactory,, the level of performance was found to be adequate and a significant positive relationship between internal controls and performance was established to exist. The study found the relationship between internal controls on the performance of Mpigi District Local Government. The study found the general information had an implication on the study variables. The study suggests future research, especially; investigating the relationship between organisational culture and organisational commitment in the renewable energy industry with focus on other different cultural dimensions; and longitudinal research examining the relationship between organizational culture, job satisfaction and organisational commitment in renewable energy industry. The management of Local government should promote involvement of all level management in objectives setting of the organization, so as to create excellent internal control system. An efficient internal auditing department should be regarded as a good place to develop employee’s careers, because internal auditors can understand the whole operation in organization.