Internal control systems is atopical issue following globalfraudulent financial reporting and accounting scandals in both developed and developingcountries. A proactive preventive approach to the problem requires a criticalevaluation of existing internal control structures in organizations todetermine their capacity to ensure that the organization’s activities arecarried out in accordance with established goals, policies and procedures. Thisstudy is on the Regional Member Countries (RMCs) of the African DevelopmentBank Group (AfDB) focusing on Ugandain East Africa. This paper develops aconceptual model used in evaluating the internal control systems in PublicSector Projects in Ugandafinanced by the African Development Bank. The outcome of the evaluation process is that somecontrol components of effective internal control systems are lacking in theseprojects. This renders the current control structures ineffective. The studyends with recommendations to improve the existing internal control systems inthe projects and suggests areas for further research.