ROLE OF THE AUDITOR GENERAL AND OAG
In the system of governance in Uganda, responsibility and accountability go together. The Executive collects, disburses and manages public funds. Each government agency is answerable to the public and the taxpayers, on the manner in which it performs its stewardship functions. The institution of the Office of the Auditor-General, also known as the Supreme Audit Institution of Uganda, has been created by the Constitution and the National Audit Act 2008 to act on behalf of the citizens of Uganda, in providing an independent assurance on the use of public resources (Article 163 of the Constitution).
In the matter of management and control of Public Finances, the National Parliament of Uganda plays a very important role. The raising and expenditure of public funds by the National Government is subject to authorization and control by the Parliament.
In incurring expenditure of public funds, the Executive is required to exercise strict commitment and expenditure control and ensure efficiency and economy of operations in accordance with the intentions of parliament. It is also required to prepare detailed sets of accounts and financial statements. These are audited by the Auditor-General and his reports are tabled in Parliament. The accountability cycle ends in Parliament with the review of the Public Accounts and the Auditor-General's Reports, by the oversight accountability Committees of Parliament, namely the Public Account Committee (PAC), Committee on Statutory Authorities and State Enterprises (COSASE) and the local government accounts committees.
An effective accountability framework helps ensure that public funds and resources are managed in a legal, competent, effective and efficient manner and the objectives of public programmes are achieved. The Office of the Auditor General is a crucial component of the overall accountability and governance framework.
Consistent with the Constitution, the Auditor General conducts audits, and investigations to assess the efficiency, effectiveness, and accountability of public sector agencies and their programs. Enhancing and strengthening accountability is the central objective of OAG's audit of public expenditure.
Audit reports on the performance of the government provides opportunity to the legislators, public servants, investors, business leaders, citizen groups, media, development agencies, academicians and other stakeholders to know how public funds are spent and to assess the quality of public administration. This allows public scrutiny of Government operations and generates pressure for honest and productive public servants and facilitates an accountable system of governance necessary for efficient service delivery.