The study examined the effect of internal controls on the management and safeguarding of public funds in Nebbi District Local Government in Uganda. The research investigated how preventive controls, detective controls, corrective controls, and monitoring and evaluation mechanisms influenced the accountability, transparency, and overall financial management of public resources within the district local government over a period spanning 2017 to 2022. A mixed-methods research design was adopted, integrating quantitative data obtained from the district's financial reports, audit reports, and budget execution records with qualitative insights gathered through structured interviews with senior finance, accounting, and governance officials. The quantitative data were analysed using descriptive statistics, correlation analysis, and multiple regression analysis, while qualitative data were analysed thematically. The results revealed that preventive controls and monitoring and evaluation mechanisms were the strongest and most statistically significant predictors of effective public fund management, with p-values of 0.002 and 0.004, respectively. Detective controls also demonstrated a significant positive relationship with the effective management of public funds (p = 0.018), while corrective controls, though positively associated, showed a comparatively weaker level of statistical significance (p = 0.043). The study concluded that internal controls played a critical and measurable role in shaping how public funds were managed, accounted for, and protected within Nebbi District Local Government, and that the effectiveness of these controls was greatest when they were applied comprehensively and consistently across all departments and functions of the local government. It was recommended that the district local government strengthen its preventive control framework, invest more in monitoring and evaluation capacity, and adopt corrective actions more promptly in response to audit findings. The Bank of Uganda and the Ministry of Finance and Planning were also encouraged to provide stronger oversight and guidance to district local governments in Uganda. Future researchers were encouraged to examine the role of political interference and capacity constraints in affecting the implementation of internal controls at the local government level.