In the development of all its corporate plans, the Office of the Auditor General (OAG) never loses
sight of its core mandate, which is: to audit and report on the public accounts of Uganda and
all public offices, including: courts, central and local government administrations, universities
and public institutions of related nature (for instance, government aided primary and secondary
schools, which are the latest addition to the schedule of the OAG), and any other public
corporations, bodies or organisations established by an Act of Parliament. Accordingly, a high
premium is put on the execution of that mandate in the design of the key implementation
strategies of the corporate plans.
The Third Corporate Plan for the OAG for the period 1 July 2011 to 30 June 2016 is no exception;
it builds on the achievements made by the Office over the last five years: 1 July 2006 to 30 June
2011. The development of the Third Corporate Plan was guided by the basic question as to how,
through the diligent, proactive and resourceful execution of its core mandate, the OAG seeks
to reposition itself to meet the emerging development challenges in Uganda. In response to
that basic question, the OAG evaluated its strengths and took stock of the lessons learnt from
its experience in executing the previous Corporate Plan, 2006-2011. Consequent upon that
background, the OAG resolved: to uplift the quality and impact of audit work; to optimize the
efficiency and effectiveness of internal and external communication; to strengthen the financial
and operational independence of the OAG; and to attain higher organisational performance
over the next five years.
The Uganda Government has cause to celebrate the emergence of a strong and independent
OAG; for such a strategically built and placed OAG is a great resource for any modern state. It is
in better position to provide Parliament and other stakeholders with timely high quality audit
reports to facilitate better management, control and oversight of public funds and promote
accountability. For instance, the elevation of the Department of value for money (VFM) to a
Directorate has been catalytic to increased and sharper scrutiny of value for money service
delivery practices and accountability levels in many more public projects and institutions.
It is indeed greatly appreciated that the OAG is now in a much stronger independent position
and is better resourced in terms of financial and human resources so as to be able to protect
public funds better. Yet every gain generates a challenge to be surmounted. The continued
growth and expansion of the OAG has given rise to greater responsibilities and expectations
amongst the different stakeholders who require of the Office, invariably, the highest standards
in management; optimum effectiveness, efficiency and integrity of the members of staff;
thorough investigative work and impeccable audit reports; and outstanding advancements in
the latest developments in telecommunications and computer technology.
Further, growth also means that the audit mandate too is expanding; then the emergence of new sectors in energy and oil calls for the acquisition of new specialized skills; while the increasing public demand for accountability cannot be ignored with impunity.
The growing assortment of specialized responsibilities assigned to the OAG, that continually
feed new institutions for auditing into its expanding scope of remit; coupled with the high level
stakeholder expectations of its outstanding performance, output and conduct, impel the OAG
too to keep growing, expanding, and building capacity to match the great pressure put on it for
interventions and excellence.
The Third Corporate Plan for the OAG is, therefore, not simply a whimsical or random shopping
list; it is an informed set of proposals geared to uplifting the OAG to yet another level of
attainment in the next five years, for greater leverages for the people of Uganda.
To this end, for the OAG to uphold and enhance its track record of being the exemplary
custodian and most trustworthy steward of public funds; and, subsequently, to assert its
mandate as the torchbearer and pacemaker in national development, it is imperative that the
Office be enabled to continue building and consolidating its leading image as the apex of
national financial management and the vanguard of the requisite developmental innovations
Further, the OAG should be amply resourced, at all times, so as to keep abreast of
the latest developments in financial and value for money auditing as well as be in a position
to deal with the tremendous challenges arising from growth and expansion in an increasingly
technological era. This strategic direction will only be achieved contingent on the availability
of the requisite resources, including: equipment (to facilitate keeping at the cutting edge of
technological advancement), supplies (to enhance effectiveness and efficiency in management),
funding (to realize the planned objectives, cater for all recurrent expenditures, research and
all the planned capital expenditures), and staffing ( capacity to attract, retain and motivate
the highest calibre of human resources equipped with specialized knowledge and skills in a
spectrum of technical fields).
Indeed, the Corporate Plan 2011 – 2016 promises to be yet another springboard for the
Office of the Auditor General to swing and soar to greater heights in contribution to national
development by safeguarding prudent financial management and impeccable accountability
for public funds.