Background

The Office of the Auditor General (OAG) is the Supreme Audit

Institution (SAI) of Uganda, and it became a body corporate after
the enactment of the National Audit Act, 2008. The headquarters
of the OAG are located at Audit House, Plot 2C Apollo Kaggwa
Road, Kampala.
The Office has 11 Branch Offices located in Gulu, Fort Portal,
Mbarara, Masaka, Mbale, Soroti, Jinja, Kampala, Hoima, Arua,
and Moroto.

Below is a map of Uganda showing OAG Branch Offices and their

areas of coverage.

www.oag.go.ug @OAG_Uganda info@oag.go.ug

1
 Vision

A model Supreme Audit Institution that adds value to society.

Mission

To provide our stakeholders with independent audit results that

promote good governance for better service delivery.
Core Values
• Integrity and Ethical conduct: Being honest and
morally upright.
• Professional competence: To act with diligence,
proficiency, and team spirit.
• Objectivity: Being impartial.
• Service – delivery oriented: Value addition centered.

The Functions and Powers of the Auditor

General
As prescribed under the National Audit Act, 2008;

a. Audit and report on the public accounts of Uganda

and of all public offices including the courts, the
central and local government administrations,
universities and public institutions of a similar
nature, and any public corporation or other bodies
or organisations established by an Act of Parliament.
b. Audit of Public Monies in private organisations and
bodies.
c. Carry out procurement audits.
d. Audit all government investments.
e. Audit classified expenditure.
f. Audit treasury memoranda.

2 www.oag.go.ug @OAG_Uganda info@oag.go.ug

 g. Conduct Value for money audits and specialized
audits in respect of any project or activity involving
public funds.
h. Conduct Special Audits and Forensic Investigations.
i. Engage private auditors to assist him or her in
performance of his or her functions.
j. Recommend to Parliament that a person in default
or responsible for any loss or deficiency established
in the course of audit, shows cause why he or she
should not be surcharged with the amount.
k. Refer to an appropriate committee of Parliament any
non-compliance, deficiency and nonattainment of
Value for Money.
l. Make recommendations to the Minister of Finance,
Planning and Economic Development to minimise
unproductive expenditure and maximize revenues,
as well as averting any loss.
m. Grant warrants for the withdrawal of public funds
from the Consolidated and Petroleum Funds

Mandate of the Auditor General

The Office of the Auditor General (OAG) is the Supreme Audit
institution of Uganda (SAI).
The office is a body corporate established by the National Audit
Act 2008 and is headed by the Auditor General who is appointed
under Article 163(1) of the Constitution of the Republic of
Uganda 1995 as amended.

The mandate of the Auditor General as provided in Article 163(3)

of the Constitution of the Republic of Uganda and detailed in
Sections 13(1) and 18 of the National Audit Act 2008, is to
audit and report to Parliament on the accounts of all public
offices, including the courts, central and Local government
administrations, universities and public institutions of like nature,

www.oag.go.ug @OAG_Uganda info@oag.go.ug

3
 and any public corporations or other bodies established by an Act
of Parliament.
In addition, Article 163(3) (b) of the Constitution requires the
Auditor General to conduct financial and value for money audits
with respect to any project involving public funds, while Article
163(4) requires him or her to submit to Parliament a report
of the accounts audited by him or her for the financial year
immediately preceding and audits undertaken under clause 3.

Article 154(3) requires the Auditor General to approve the

withdrawal of funds from the consolidated fund as prescribed by
Parliament.
Furthermore, section 19(2) of the NAA, 2008 as amended by
section 82(4), of the Public Finance Management Act (PFMA)
2015, requires the Auditor General to audit and report to
Parliament within 6 months after the end of the financial year.

Accountability and Reporting

The Office plays a vital role in the National Accountability Value
Chain in providing assurance on the use of funds appropriated by
Parliament and management of other resources by the Executive
in the delivery of public services.
An illustration of the accountability cycle, which shows Auditor General’s relationship
with Parliament and the Executive.

4 www.oag.go.ug @OAG_Uganda info@oag.go.ug

As illustrated, Parliament provides the mandate and discusses the
Auditor General’s report in executing its oversight role, whereas
the Executive provides resources (budget) to the Auditor General
and in turn, the Auditor General provides audit assurance on
management of resources.

Presentation of the Audit Report to the Speaker of Parliament

The Auditor General’s Statutory Reporting

Period
Whereas the operation periods of Government Ministries,
Departments, Agencies and Local Governments follow the
Financial year running from 1st July to 30th June the following
year, the Audit year runs from 1st January to 31st December
following the enactment of the Public Finance Management Act,
2015 under section 82 (4).

As such, the Auditor General is required to submit a report of the

www.oag.go.ug @OAG_Uganda info@oag.go.ug

5
 accounts audited annually to Parliament by 31st December for the
year immediately preceding.
Who audits the Auditor General?

Section 36(1) of the National Audit Act, 2008 states, “The

accounts of the Office of the Auditor General shall, in each
financial year, be audited and reported upon by an auditor
appointed by Parliament”.

The OAG Structure

The macro-structure of the OAG comprises the Auditor General,
who is the head as stipulated in the law, deputized by the
Assistant Auditor General- Audit(AAG/A), who is the technical
coordinator of the Audit Directorates and the Assistant Auditor
General- Corporate(AAG/C), who is the head of the Corporate
Division and also the Accounting Officer.

Our Directorates
Audit Division
Central Government 1 and 2

These undertake financial audits in Central Government

Ministries, Departments, Agencies, Projects, Public Universities,
Uganda Missions abroad, Commissions, National referral
Hospitals and Consolidated Government of Uganda Financial
Statements.

Local Authorities 1 and 2

These conduct financial audits on the financial statements of

District Local Governments, Cities, Municipal and Town Councils,
Lower Local Governments, Schools and Tertiary Institutions.

6 www.oag.go.ug @OAG_Uganda info@oag.go.ug

Value for Money and Specialised Audits (VFM)

A VFM audit is an independent examination that provides an

objective and constructive assessment of the extent to which
the audited entity has used its resources in carrying out its
responsibilities with due regard to economy, efficiency, and
effectiveness.

The VFM Directorate endeavors to evaluate if activities,

programmes or projects involving public funds in ministries,
departments, local government councils and any public
organizations have been managed with regard to economy,
efficiency and effectiveness.

Forensic Investigations and Information Technology

(FIIT)

This Directorate is mandated to conduct Forensic Investigations,

Special Audits, Information Systems Audits and Financial Audits
in selected government entities. In addition, the Directorate
provides support to other OAG Directorates in regard to IT
systems controls, reviews and data analysis.

Corporate Division
This is the administrative wing of the Office with five directorates;

• Finance and Administration

• Human Resource Management and Development
• Information Technology
• Quality Assurance and Audit Development
• Stakeholder Engagement
• Legal Services
The above Directorates support the audit function by providing
financial and administration services, human resources, quality

www.oag.go.ug @OAG_Uganda info@oag.go.ug

7
 assurance, legal services, communication and stakeholder
engagements, Parliamentary liaison and general office
operations.
Finance and Administration

The Directorate supports the Office through;

• provision of financial management and administration

services,
• planning and budgeting,
• guiding the accounting processes,
• asset management and availability,
• prepa ration of periodic financial,
• monitoring & evaluation,
• performance reports,
• provision of effecient and effective procurement required
services

Human Resource management and Development (HRMD)

The Human Resource Management and Development function is

mandated to attain higher organizational performance through
staff recruitment, retention and management of the retirement
process and staff welfare.

Information and Communication Technology (ICT)

Information and Communication Technology (ICT) development

is considered a critical requirement for the OAG in attaining
higher organizational performance and improving the efficiency
and effectiveness of internal and external communications.

Quality Assurance and Audit Development (QAAD)

The Directorate is responsible for quality assurance reviews to

ensure that audits are carried out in compliance with the relevant

8 www.oag.go.ug @OAG_Uganda info@oag.go.ug

auditing standards, as well as audit development, which involves
the development of audit manuals and guidelines and the
training of staff in audit related areas.

Legal Services

The primary role of the Legal Directorate is to provide timely

legal advice and guidance to the Auditor General and staff in
respect of matters involving the Auditor General’s constitutional
and statutory mandate. It is further vested with the authority
to avert legal risks in the operations of the OAG by emphasizing
compliance with the existing legal framework.

Stakeholder Engagement

This directorate is responsible for effective communication and

stakeholder engagement to enhance utilization of audit reports,
increease demand for accountability and raise OAG profile.
This function comprises the following departments;

Stakeholder Engagement

This department is responsible for managing the implementation

of stakeholder engagement strategies, as well as fostering
collaboration with various stakeholders.
Communications

This aims at promoting effective internal and external

communication. In this regard, the function supports the office
by ensuring that stakeholders’ information flow is effectively
maintained, as required for any effective Supreme Audit

Institution (SAI) based on International Standards of Supreme

Audit Institutions which states that “the extent to which a SAI is
able to make a difference to the lives of citizens depends on the
SAI Principle of Communicating effectively with stakeholders.

www.oag.go.ug @OAG_Uganda info@oag.go.ug

9
 Parliamentary Liaison

This function provides technical support to parliamentary

oversight committees; Public Accounts Committee (PAC) Central,
Committee on Statutory Authorities and State Enterprises
(COSASE) and PAC Local Government. It also coordinates and
links the Office of the Auditor General and Parliament.

International Relations

International Relations is responsible for facilitating international

relations strategies, donor relations, and partnerships. The
department coordinates the implementation of Memoranda of
Understanding (MoUs), partnership agreements and the OAG’s
participation in international audit engagements.

Internal Audit and Risk Management

The function supports the audit process by providing

independent, objective assurance and a consulting function
that strengthens OAG’s operations. This is done through a
systematic evaluation aimed at improving the effectiveness of
risk management, control, and governance processes.

How we engage our Stakeholders

In line with the broader mission for the Office to provide her
stakeholders with independent Audit Results that promote good
governance for better service delivery, the Office also updates
her stakeholders on key developments using the;
• OAG website (www.oag.go.ug)
• Email (info@oag.go.ug)
• Social media, our Twitter handle is @OAG_Uganda
• Quarterly Newsletter, which updates stakeholders on key
developments in the Office. The Issues are available on
the OAG website.

10 www.oag.go.ug @OAG_Uganda info@oag.go.ug

The Office has also developed other major innovations to
facilitate stakeholder involvement in undertaking impactful audits
that target service delivery;

The Citizen Feedback Platform (CFP)

The CFP is a mobile-based communication tool that enables

citizens to share feedback on issues of accountability and service
delivery in a fast and confidential manner. The tool enables the
Auditor General to receive feedback and analyze it to inform the
planning, execution and reporting of respective audits.
The App can be downloaded from the Google PlayStore.

www.oag.go.ug @OAG_Uganda info@oag.go.ug

11
 Audit House,Plot 2C Apollo
Kaggwa Road,
P.O.Box 7083 Kampala.
041-7-336000,
info@oag.go.ug,
Office of the Auditor General
www.oag.go.ug
@OAG_Uganda

12 www.oag.go.ug @OAG_Uganda info@oag.go.ug