Assistant Auditor Generals
Mrs. Keto N. Kayemba
Assistant Auditor General - Audit
Mrs. Kayemba is the Assistant Auditor General - Audit in the office of the Auditor General, Uganda. She deputises the Auditor General, is responsible for the audit division in the office and assists the Auditor General in providing leadership and direction in audits under the mandate of the AG. Mrs. Kayemba has been instrumental in the formulation of policies and implementation of various reforms and programs that have defined the corporate growth and excellence in the OAG.She has contributed to the improvement of performance in the OAG through promoting professionalism, institutional and capacity building and core value adherence.
Mrs. Kayemba is active in African Organisation of Supreme Audit Institutions, AFROSAI E activities and is also serving as a technical Assistant to the Auditor General of Uganda in the Multilateral Audit Advisory Group, MAAG, of the World Bank.
Mrs. Kayemba has served on various national and International boards and board committees. She is a member of the Professional Accountancy Organisations Development Committee, PAODC, of the International Federation of Accountants, IFAC.She is a Council member at the Institute of Certified Public Accountants of Uganda, ICPAU, a member of the GRA subcommittee of ISACA International, where she had earlier served in the SAS subcommittee. She has also served as President Information Systems and Control Association, ISACA Kampala Chapter.
Mrs. Kayemba is a Fellow of the Chartered Certified Accountants of UK, FCCA, member of ICPAU and Gold member ISACA, CISA. She holds a Masters in Business Administration and a Bachelors in Commerce of Makerere University.
Mr. Francis Masuba
Assistant Auditor General - Corporate Services
Mr. Francis Masuba is the Assistant Auditor General - Corporate Services, Office of the Auditor General. He gives direction to the division of Corporate Services which comprises Finance and Administration, Technical Support Services, Information Technology, Human Resource Management and Development, Legal Services, Procurement & Logistics and Internal Audit.
Mr. Francis Masuba joined the Office of the Auditor General as an Auditor in October 1984. Promoted to Senior Auditor in 1992 and posted to Directorate of Local Government as Ag. Principal Auditor. With the help of a grant from DANIDA, he designed a project to improve conditions in Branch Offices by constructing own offices and equipping them. He also upgraded the branch offices from Senior Auditor to Principal Auditor level.
In 1995 - he was promoted to Principal Auditor and later posted to Directorate of Statutory Corporations and promoted to Assistant Director of Audit in June 2004 on accelerated promotion. In the same year, he was assigned to act as Director of Audit, Statutory Corporation with effect from 23rd August, 2004.
In 2008, he was confirmed as Director of Audit. He was instrumental in designing the legal framework for the independence of the Office of the Auditor General leading to enactment of the National Audit Act 2008. Mr. Masuba has also been responsible for the development of Value for Money Auditing in the OAG since 1998.
He is an officer who is keen to enhance his professional, managerial and leadership competencies and has undertaken extensive training in many audit fields including Value for Money Audit. In addition to his Accounting professional qualifications (ACCA and CIPFA), he attained the Executive MBA degree of ESAMI/MSM and B. Com (Accounting ) from Makerere University (1984). He also holds and advanced Diploma in Government Accounting and Management (ADGAM) by CIPFA/ESAMI.
Directors of Audit
Mr. James Bantu
Director of Audit - Forensic Investigations and IT Audits
Mr. James Bantu is the Director of Audit for Forensic Investigations and IT Audits. He has risen through the ranks. In October 2011, he was confirmed as an Assistant Director of Audit. As an assistant Director of Audit, he assisted the Director in giving technical direction in the conduct of audits of Ministries, Parastratals, Projects, Universities, and Agencies that fall under CG2 Directorate.
He is a Fellow of The Association of Chartered Certified Accountants (FCCA) and a member of the Institute of Certified Public Accountants of Uganda (ICPAU). He also holds a Bachelor of Commerce Degree majoring in Accounting, from Makerere University and an MSc (Accounting) degree for Glamorgan University of UK. He has also undertaken extensive training in public works audit, environmental audits and is an alumni of the United States International Visitor Program. In 2009, James also attended an International Training Course organized by the National Audit Office of UK.
Having joined the office as an auditor in 1996, he was promoted to the post of Senior Auditor in 2001, a post he held till 2005 when he was again promoted to the post of Principal Auditor and deployed to undertake audits of donor funded Projects. In 2009, he was then promoted to the post of Senior Principal Auditor and deployed in the then Central Government Directorate, a post he held till April 2011, when he was transferred to CG1 as an Acting Assistant Director of Audit.
Mr. Stephen Kateregga
Director of Audit - Value For Money and Specialised Audits
Mr. Kateregga is the Director of Audit- Value for Money Audits and Specialised Audits. He is also spearheading a comprehensive computerization project of the Office.
He is a fellow of the Association of Chartered Certified Accountants (FCCA), member of Institute of Certified Public Accounts of Uganda (ICPAU), holds a B.Com (Accounting) and MBA degrees plus a Post Graduate Diploma in Computer Science. He has also undertaken extensive training in Financial Management and Information Systems Audit.
Having joined the Office as an Auditor in 1991, he was promoted to the post of Senior Auditor in 1995 and deployed to head Fort portal Regional Audit Branch Office. He has since then risen through the ranks to the position of Director of Audit.
Mr. Joseph Hirya
Director of Audit - Central Government 2
Mr. Joseph Hirya holds an MBA (Finance, 2006) and BCOM (Accounting, 1993) degrees of Makerere University Kampala. He also holds a CPA (K) qualification and is a member of the Institute of Certified Public Accountants of Uganda.
He has undertaken training in audit of Information Technology (India, 1997), Public works Audit (Japan, 2007), Effective management skills (UK, 2009) and Management Development (AFROSAI, South Africa 2011). Having joined the office in August 1994, he rose through the ranks to head Revenue Audit based at URA Headquarters and later Public Works based in Entebbe.
In May 2009, he was posted to the Directorate of Local Authorities as Senior Principal Auditor in charge of supervising five (5) audit branches namely; Arua, Jinja, Fort Portal, KCC and Mbale. He was instrumental in standardizing the audit reports and building high performance teams in the directorate of local authorities.
In October 2011 he was appointed on accelerated promotion to Director of Audit for the newly established Directorate of Value for Money Audit. During this period the office won the first ever prize of best value for money report in the AFROSAI-e region.
In April 2012, he was posted to the Directorate of Central Government 2 for which he is responsible to date (June 2015).
Joseph is also a fellow of the Government Accountability Office (GAO) of the United States of America having attended a four months fellowship at the GAO during March to July 2013. He has also attended various local and international courses/seminars as a facilitator and/or participant in the audit of the Oil and Gas Industry.
Mr. Edward Akol
Director of Audit - Central Government 1
He joined OAG as an Auditor in August 1994. He was promoted to Senior Auditor in July 1999, and accelerated to Senior Principal Auditor in May 2004.
Mr. Akol has immense experience in auditing Donor Funded Government Projects. He is now working in the Directorate of Central Government 1.
He has undertaken extensive training. In addition to his B.Com (Accounting) of Makerere University (1993), he holds CPA (K) professional qualification and an MBA from Heriot-Watt University- Edinburgh Business School.
He also has certificates in Training of Trainers (OAG 1997), Foreign Aid Accounting and Auditing (UMI, 2002), Instructional Techniques (AFROSAI, 2002), IT Auditing (AFROSAI, 2001), ADB Project Implementation (African Development Institution, 1999) and Forensic Investigations and money Launders (Zambia 2006).
Mr. John Henry Muyimbwa
Director of Audit - Local Governments
He joined OAG in January 1987 as an Auditor. He was promoted to Senior Auditor in 1992, then to Principal Auditor in 1999, to Senior Principal Auditor in 2004 and to Assistant Director of Audit in 2009.
John therefore boasts of 25 years experience in conducting Public Sector Audits and is a registered expert/specialist of the International Organisation of Supreme Audit Institutions (INTOSAI) as well as a fellow of GAO (USA).
John holds a B.Com degree from Makerere University (1986). He is a Professional Accountant holding a CPA (K) professional qualification and also a member of ICPA(U). He also holds an MBA from Heriot Watt University (Edinburgh Business School, UK), 2008.
John has also undergone extensive training in Audit and related fields. He attended the GAO fellowship of 2010 in USA. He has a Diploma/Certificate in conducting of Value for Money Audits from AFROSAI-E, 2007 and CAG India, 2009, Diploma in course design and in Audit Training from IDI (Canada), 1997, a certificate in Public Sector Accounting (Glasgow College, 1988). A Certificate in external resources programming, management and accounting (Crown Agents, UK 2001). A Certificate in Audit Planning (Auditor General of Pakistan, 1998), A Certificate in audit of Public works and Projects (International Training Centre India, 1992), Value for Money Audit (Canadian Audit Office, 1992).
As a staff in the Office of the Auditor General, John Muyimbwa has been responsible for organizing and supervising of both financial and value for money audits carried out by OAG of Uganda.
John also participated in developing the OAG Uganda Risk Based audit manual and also served as a Risk Manager of the Corporate Plan of the year 2006-2010.
John has also conducted training programmed under AFROSAI-E arrangement in various countries in Africa including South Africa, Rwanda, Ethiopia and Lesotho. For a long time John has been part of the regional training group. He has also contributed, written and published articles on Detection of Fraud and Irregularities and Wrong doing (AFROSAI-E 2003, Audit Programming and Documentation (IDI) 1997, AFROSAI-E Training Policy AFROSAI-E, 2004, Creating and Maintaining High Performance Teams (Challenges and Opportunities) 2010 GAO Offices (USA).
Mr. Maxwell Poul Ogentho
Director / Corporate Support Executive
Mr. Ogentho is a Director/ Corporate Support Executive in the Corporate Services Division. Mr. Ogentho was appointed from the rank of Manager in the Technical Support Services Department and had previously served as Senior Principal Auditor- Value For Money and Specialised Audit Directorate for 2 years since 2008 after serving in the Directorate of Local Government Audit for five years since 2004.
Maxwell joined Office of the Auditor General in June 2004 upon promotion to the post of Senior Principal Auditor on transfer from Nebbi District Local Government. He joined Office of the Auditor General with a wealth of experience in financial and internal audits management of over ten years in the positions of Chief Internal Auditor from 2000 and Principal Finance Officer from 1995. Maxwell had earlier served in the Private Sector in various positions from Assistant Accountant, Accountant and Deputy Administrative Secretary since 1990
Maxwell was a key member of the Task force that re-wrote the Local Government Financial and Accounting Regulations 2007, Local Government Financial and Accounting Manual 2007 and Local Government Internal Audit Manual 2008. Maxwell is also a member of team of national anticorruption technical experts in the assessment of countries’ compliance with UN convention against corruption under UN Convention against Corruption-Vienna.
Maxwell holds a Master of Science in Accounting and Finance degree of Makerere University and is a qualified Accountant - Member of the Institure of Certified Public Accountants of Kenya and the Institure of Certified Public Accountants of Uganda. He also holds a Diploma in Business Studies of Makerere University Business School and a trained Value for Money Auditor (AFROSAI-E 2009 and icisa-Delhi India 2010). Maxwell is, as well, an AFROSAI-E Performance Audit trainer 2009.
Assistant Directors of Audit
Ms. Liz Nambuya
Assistant Director of Audit - Value For Money and Specialised Audits
Liz has worked in OAG for over 15 years having joined the OAG as an Auditor in July 1996. She was promoted to Principal Auditor in April 2005 having been given an accelerated promotion. She worked in the Directorate of Statutory Corporations and one of her highlights in this directorate was her nomination by the OAG to be part of the audit team of members selected from Supreme Audit Institutions of Member States of African Union (AU) to Audit the African Union Accounts In the branch offices of Geneva and Nairobi. In 2009, she was promoted to the post of Senior Principal Auditor and posted to work in the department of VFM that was at the time under the Directorate of Statutory Corporation.
This has since been transformed to a Directorate after the restructuring. In September 2011, Liz was promoted to the post of Assistant Director of Audits –VFM & SA a post she holds to date. She has over 5 years experience in Value for Money Auditing (VFM) having been part of the team that championed these kind of Audits in the OAG. She is a professional Accountant, a Certified Public Accountant (CPA) of Uganda. She became a Fellow of the Association of Chartered Certified Accountants (FCCA) of UK in 2008, was certified as an accountant (ACCA)in 2003.
Liz Holds an Honours Bachelors Degree in Accounting of Makerere University. In addition to the accounting qualification, Liz has extensive training in the area of VFM. She completed an International Auditors Fellowship Programme conducted by the United States Government Accountability Office (GAO)in Washington DC, was trained as a trainer of trainers in Performance Auditing Conducted by Africa Organisation of English Speaking Supreme Audit Institution (AFROSAI-E) in South Africa. Liz is currently listed as a regional trainer by AFROSAI-E and has facilitated in 3 trainings of performance audit courses in Uganda and the region and has been team leader in one of these trainings. She has in addition attained training in Financial Audit requirements ,a course organised by USAID, Auditing IT Controls e-learning Course by INTOSAI Development Initiatives. Liz enjoys travelling, farming, cooking and hosting visitors.
Mr. Robert Kamukama
Assistant Director of Audit - Central Government 2
Mr. Kamukama Robert is the Assistant Director of Audit currently posted to Directorate of Central Government 2 (CG2) to assist the Director in giving technical direction in the conduct of statutory financial audits of Ministries, Departments, Agencies and other Central Government entities that fall under CG2.
He is a fellow of the Association of Chartered Certified Accountants (FCCA) and a member of the Institute of Certified Public Accountants of Uganda (ICPAU) and holds a Bachelor of Commerce Degree (Accounting), Makerere University. He is a trained trainer on the OAG audit methodology and Audit manual. He has also undertaken training in audit of public works, Oracle Financials (IFMS functional modules), Oracle Boot Camp and other IT related and non IT courses.
He began his career as an Auditor in OAG in March 1995 at Fort Portal Branch, transferred to KCC branch in 2000 before joining Central Government in 2005. Robert therefore has a vast experience in the audit of Local Governments and Central Government MDAs.
He was part of the OAG IT Workgroup that championed the implementation of IT initiatives in OAG, including the use of Teammate and CAATS (IDEA), Risk Based audit methodology and vast experience of auditing through the IFMS. He was also involved in a number of IT audits, including the IFMS itself and a number of others. He piloted the Sector wide audit approach in the Works and Transport Sector where he started the road engineering/technical audits with a team of hired engineers.
Outside office, Robert is a progressive farmer, a member of different private Organizations and is married with three children.
Mr. Martin Bamulumbye
Assistant Director of Audit - Central Government 1
Martin is a Chartered Accountant and a holder of Masters of Business Administration with vast experience in public sector auditing. This wealth of experience has enabled Martin to integrate his academic Knowledge into capacity to audit public accounts and supervise the audit of public accounts.
Martin has audited Central Government Ministries, the Central Bank, donor funded projects, National Universities, Uganda Missions abroad and the National Treasury.
Martin is trained in Teammate software, the risk based audit methodology and the use of data analysis tools. Martin is also a trained Performance (Value for Money (VFM)) auditor. This experience alone has contributed immensely to the improvement of financial and performance audits in the areas he has audited and supervised.
Martin is a good communicator who has demonstrated a high degree of initiative, self-motivation and multi-tasking let alone working under a lot of pressure with manageable levels.
Mr. Fredrick Akyaire
Assistant Director of Audit - Local Governments
He joined OAG as an Auditor in October 1984. In March 1992, he was promoted to Senior Auditor and later to Principal Auditor in September 2003. He further got promoted to the post of Senior Principal Auditor in May 2004.
He was then promoted to the level of Assistant Director of Audit in 2008.
Mr. Akyaire enjoys vast experience in auditing Central Government accounts. He headed the OAG Communication Working Group which produces the periodical OAG Bulletin. He has been professional member of ACCA, is an FCCA and ICPAU since 2002. He holds an advanced Diploma in Government Accounting (ESAMI & CIPFA) on top of his B.Com (Accounting) of Makerere University. He holds a Masters degree in Business Administration of Makerere University, Kampala.
Mrs. Florence Baleke Businge
Mrs Businge was appointed as Assistant Director effective February 2017. She has worked in the Office of the Auditor General (OAG) for over 20 years as a Financial and Regularity Auditor with 23 extensive successful years of experience in the audit of Government Ministries, Departments, Local Government authorities, Agencies and Projects and 5 years as Manager Finance and Administration. Prior to that Mrs. Businge went through a series of promotions in her audit career as Senior Auditor, Principal Auditor and Senior Principal Auditor.
Mrs. Businge is a Fellow of the Association of Chartered Certified Accountants (FCCA) and a member of the Institute of Certified Public Accountants of Uganda (ICPAU). She also holds a Bachelor of Business Administration Degree majoring in Accounting, from Makerere University and an MSc in Accounting and Finance (Accounting) degree from the University of Lancaster of UK. She is also a Fellow of the Government Accountability Office (GAO) of the United States of America having attended a four months fellowship at the GAO from March to July 2016 and a Fellow of Financial Management and Good Governance in the Public Sector attended in Copenhagen Danida in 2015.
The highlights of her carrier include; 1). Working as the head of OAG Fort portal regional office (South Western Uganda) for 3 years from 2009 to 2012. 2). Crossing over from the Audit division to the Corporate division of OAG as Manager Finance and Administration for 5 years from FY 2013 to FY 2017. Mrs. Businge is married with three children, she is a born again Christian, her heart burns for the young orphans.