ABSTRACT This study was set to examine the relationship between internal controls and performance of non governmental organization a case of Family spirit Masindi. It was guided by the study objectives which included determining the roles of internal control on performance of non-governmental organization, examine the effectiveness of internal controls on performance of non-governmental organization and access the impacts of internal controls on performance of non-governmental organization a case of family spirit in Masindi. It was established that internal controls were in place but there was need for more follow-up by management to ensure the implementation lakes place The financial and accounting and reporting procedures need to be enhanced this can be hiade possible by allowing further training for the staff in the accounts sections and close supervision of the audit department on the activities of accounts and finance through regular audits and Dheckup. 66 There is need for improvement in the internal control process and emphasis should be made on procurement procedures already in place this requires the active involvement of both the internal Auditors and the operational manager. The conclusion therefore was that internal controls affect the performance of an organization this could be positively or negatively depending on how it has been done.