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This research aimed at establishing the relationship between record keeping andoperational accountability in Mutara sub-County Mitooma. Descriptive survey design wasused during the process of data collection. Both qualitative and quantitative data wereused. The study was conducted in Mutara sub-county Mitooma district in the Western partof Uganda. The category of people involved were teachers, head of departments and headteachers. The number of respondents were 25. The researcher administered and usedinterview to gather information from the respondents, inquiry and observation that wereused. The researcher used a variety of tools that include; registers questionnaires, books,pens and many others. Pay roles, payment vouchers, cheques, pay slips, records on leave,tenders and contract reports and records and procurement records. The data were collectedand analyzed using Statistical Package for Social Sciences (SPSS) for the final completion ofthe report and frequency tables and mean were drawn to the results of each researchquestion and objectives. The results showed that out of 25 respondents, the majority weremales (15) with (60%) and females (10) with (40). The results also showed that 10 (40%) werein the age group of 28-37, followed by 5 (20%) were between 48-57years, 5 people (20) were58 and above, 3 (12%) were between 38-47 years, 18-27 (2) (8%), and only were 58 years andabove. Findings from this research showed that 81 (45.0%) of the respondents are married,15 (60%) are single, 3 (12%) were separated, (12%) divorced and 2 (8%) are widowed. Also,the findings showed that 81 (45.0%) of the respondents are married, 15 (60%) are single, 3(12%) were separated, (12%) divorced and 2 (8%) are widowed. The study findings alsoshowed that the minority of the respondents were on probation basis, 4 people (24%), and19 (76%) were on permanent employment. According to the study findings in table 6, 5people (20%) of the respondents have been working between 1-3years. 14(56%) of therespondent’s working years is between 4-6 years, and only 6(24%) of the respondents havebeen working for 7years and above. This means that that majority of the employees haveserved for six years. The total average mean of impact of record keeping and accountabilityis 2.90; this implies that these factors have done well in improving record keeping andaccountability in Mutara sub-County. There is high performance in the availability ofshelves with mean of 2.4000 in their condition for keeping records with mean of 3.4611 inMutara Sub-County. Records are done regularly in Mutara sub-county.