DUCA JACOB2024-12-022024-12-022024-09-03https://hdl.handle.net/20.500.12311/2382The study investigated about Value for money audit and service delivery in Bungokho sub county Mbale district. The study was supplemented by the research objectives which included establishing the effect of compliance audit on service delivery in Bungokho sub county Mbale district, establishing the effect of audit fees on service delivery in Bungokho sub county Mbale district, and determining the effect of auditor’s independence on service delivery in Bungokho sub county Mbale district. The study used a cross-section survey and case study was Bungokho sub county Mbale district Local Government. The set objectives were obtained using simple random sampling and purposive sampling in sample selection. A sample of 36 respondents was used who comprised assistant town clerk, accountant, cashiers, LC111, stakeholders, councilors and auditors. Qualitative data was obtained through questionnaires, while quantitative data was obtained through computation and analysis using SPSS. The findings revealed that audits are performed in accordance with international accounting standards, auditors perform their duties without due influence, audit is weekly, monthly, quarterly or annually, there is, detecting and reporting of fraud led to proper service delivery, and all funds realized are approved before spending. Besides, the findings revealed that auditors perform their duties without due influence, conflict of interest is minimized in the organization, and auditors reports were used by management. In addition, the findings showed that auditors do their audit work without due influence, auditors also engage in management of the organizational activities, auditors are bribed to present financial statements in the interest of management, and auditors keep information of their client confidently auditors are competent in performance their duties. The Value for Money Audit affects service delivery in Bungokho subcounty because it instills fear, encourages accountability, effective and efficient allocation of financial resource leading to attainment of organizational set targets or goals. The study concludes that qualified personnel have been employed to carry and detect errors in records and services performed, expenditures are approved and proper allocation of resources, and monitoring of expenditures by auditors thus reduced corruption and embezzlement of funds. The study recommends that authorities should have strong internal control system, arresting the corrupt officials, segregation of duties, monitoring, information and communication, control activities, risk assessment; control environment among others should put in place.Thesis