what you ought to know march 2016 - oag.go.ug · what you ought to know march 2016. the supreme...

The Supreme Audit Institution of Uganda The Supreme Audit Institution of Uganda

What you Ought to know

March 2016


OAG’s Head Offi ce is located on Plot 2C Apollo Kagwa Road in the Capital of Kampala, adjacent to Ministry of Foreign Affairs and Ministry of Finance Planning and Economic Development.

The OAG has 9 Regional offi ce branches in Gulu, Fortpotral, Mbarara, Masaka, Mbale, Soroti, Jinja, Arua and Kampala.Plans to construct 2 more offi ces in Hoima and Moroto are in fi nal stages.

Core Values

The OAG is committed to upholding the following as its core values:

• Integrity – being upright and honest;

• Objectivity – displaying impartiality and professional judgment;

• Professional competence – acting with diligence, profi ciency and team spirit

The Offi ce of the Auditor General (OAG) is the Supreme Audit Institution (SAI) of Uganda. The provisions of the constitution of the Republic of Uganda (1995) as amended under Article 163, sets out the appointment, mandate and removal of the Auditor General.

The mandate of the OAG is derived from Article 163 and 154(3) of the Constitution of the Republic of Uganda, 1995 (as amended).

The mandate, functions and powers of the Auditor General are amplifi ed in the National Audit Act, 2008 sections 13(1) and 18.

BACKGROUND

Mission“To audit and report to Parliament and thereby make an effective contribution to improving public accountability and value for money spent.”

Vision“To be an effi cient and effective supreme Audit Institution in promoting effective public accountability”


The legal mandate of the Auditor GeneralThe Auditor General’s mandate under Article 163 (3) of the Constitution of the Republic of Uganda and as amplifi ed by Sections13 (1) and 18 of the National Audit Act, 2008, is to audit and report to Parliament on the public accounts of Uganda and of all public offi ces including the courts, the central and local government administrations, universities and public institutions of like nature, and any public corporations or other bodies established by an Act of Parliament.

Accountability Process

Accountability Processcycle

Parliament

Exercise propriety and prudence in public spending

Implement polices andexecute programmes

Prov

ide m

anda

te

Audit

acc

ount

s &Re

port

ExecutiveAuditorGeneral

Approve and

allocate funds

Make policy

Submit budget

• Conducting fi nancial, value for money audits and other audits such as gender and environment audits in respect of any project or activity involving public funds.

• Auditing classifi ed expenditure

• Auditing all government investments

• Carrying out procurement audits

• Auditing treasury memoranda

Functions of the Auditor General


SUBMISSION OF THE ANNUAL AUDIT REPORT FOR THE YEAR ENDED JUNE 2015

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 to Parliament by 31st December annually a report of the accounts audited for the year immediately preceding.

The Auditor General Mr. John F.S Muwanga hands over his Audit Report to the speaker of Parliament Rt.Hon Rebecca Alitwala Kadaga, for the year ended 30th June, 2015.


The OAG StructureThe macro structure of the OAG comprises of 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 Assistant Auditor General- Corporate(AAG/C) who is the head of the Corporate Division and also the Accounting Officer.

OUR DIRECTORATES

Directorates of Central Government 1 and 2These Directorates are responsible for undertaking financial audits in Central Government Ministries, Departments, Agencies, Projects, Public Universities, Uganda Missions abroad, Commissions, National referal Hospitals and Consolidated Government of Uganda Financial Statements.

Directorate of Local GovernmentThis Directorate conducts financial audits on the financial statements, District Local Governments, Municipal and Town Councils, Lower Local Governments, Schools and Tertiary Institutions. However, special audits are undertaken upon requests by Parliament, Uganda Police, IGG, Cabinet, and other interested stakeholders.

Directorate of Value For Money and Special Audits (VFM)A VFM audit is an independent examination, which 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.

Directorate of Forensic Investigations and Information Technology (FIIT)The Directrate of Forensic Investigations and IT Audits (FIIT) is mandated to undertake 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 one Directorate -The Corporate Services which supports the external audit function by providing financial and administration services, human resources, quality assurance, legal services, communication and stakeholder engagements, Parliamentary liaison and general office operations. This is done through the following departments and units.

Finance and Administration Finance and Administration function supports the Office through; provision of financial management and administration services, planning and budgeting, guiding the accounting processes, asset management and availability, preparation of periodic financial, monitoring and performance reports.

Human Resource Management and Development Human Resource Management and Development function is mandated to attain higher organizational performance through staff Recruitment, Retention and managing Retirement process and staff welfare.

The Auditor General Mr. John F.S Muwanga (4th from left) the Speaker Rt. Hon Rebecca Alitwala Kadaga pose for a photo with senior Officials from the Office of the Auditor General after Report submission for the year ended June 2015 at Parliament.


Information Technology Information and Communication Technology (ICT) development is considered a critical requirement for the OAG in attaining higher organizational performance and improving on the efficiency and effectiveness of internal and external communications.

Quality Assurance and Audit Development (QAAD) The Quality Assurance and Audit Development department undertakes quality assurance reviews, to ensure that audits are carried out in compliance with the relevant auditing standards, as well as undertake audit development, which involves development of audit manuals, guidelines and training of staff in audit related areas.

Parliamentary Liaison This function supports the audit process in accordance with the requirement that OAG should maintain a strong relationship with the relevant Parliamentary committees. This support enables the committees to comprehend the audit reports in order to take appropriate action.

Executive Support and Stakeholder Engagement This function supports the audit process by strengthening stakeholder engagement through; timely dissemination of audit reports, enhanced interaction and maintenance of linkages and coordination with stakeholders aimed at improving impact of audit reports and modernization of records and Knowledge management within the office.

Internal Audit and Risk Management The function supports the audit process by providing independent, objective assurance and consulting function that strengthens OAG’s operations. This is through a systematic evaluation aimed at improving the effectiveness of risk management, control and governance processes.

Legal ServicesThe primary role of the Legal Unit is to provide timely legal advice and guidance to the Auditor General and staff in Office of the Auditor General, in respect of matters involving the Auditor General’s constitutional and statutory mandates. The unit is further vested with the authority to avert legal risks in the operations of the OAG by emphasizing compliance to the existing legal framework.

Communication and Public Relations The Communications Function seeks to promote 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 (ISSAI 12) 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”.

Procurement and Disposal Function This function supports the Office, by providing efficient and effective procurement of needed services. Together with the Contracts Committee, the Procurement and Disposal Unit (PDU) is entrusted with managing the procurement and disposal function.


REGION ADDRESS

GULU PLOT NO. 2 AIRFIELD RDBOX 120, GULUTEL NO. 0471432071

FORTPORTAL PLOT NO. 1A GOVERNMENT AVENUEP.O BOX 155, FORTPORTALTEL: 0483422677

MBARARA PLOT NO. 1-5 WESTERN PASS KAMUKUZUMBARARA, P.O BOX 110, MBARARATEL: 0485420225

MASAKA PLOT NO.12 BROADWAYP.O BOX 1382, MASAKATEL: 04805120864

MBALE PLOT NO.1 BACK CREST BUFUMBA RDP.O BOX 397, MBALETEL: 0414433474

SOROTI PLOT NO. 18-20 CENTRAL AVENUE STREETP.O BOX 459 SOROTI

JINJA PLOT NO. 41A BUSOGA AVENUEP.O BOX 771, JINJATEL: 0434120565

ARUA PLOT NO. 5 PAJULU RDP.O BOX 332, ARUATEL: 0476420015

Offi ce of the Auditor GeneralAudit House Plot 2C Apollo Kagwa Road, P.O Box 7083, KampalaTel: +256 -41- 7 336 000, Fax: +256 414 345 [email protected]

OUR REGIONAL OFFICES

what you ought to know march 2016 - oag.go.ug · what you ought to know march 2016. the supreme...

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