Enhancing Public Accountability and Making a Difference

Supreme Audit Institution of Uganda


The functions and powers of the Auditor General as specified in Part III of the National Audit Act 2008 and the Public Financial Management Act 2015 include;

1. To approve withdrawal of funds from the Consolidated Fund.

2. To audit and report on the public accounts of Uganda and all public offices, including;

a. Audit of accounts of the Central Government.

b. Audit of accounts of Local Government councils and administrative units.

c. Audit of accounts of public organisations.

d. Audit of public monies in private organisations and bodies.

e. Certification and report on the audit.

f. Refer to the appropriate committee of Parliament any non-compliance, deficiency and none attainment of value for money.

g. Conduct Value for Money audits.

h. Conduct special audits and investigations

i. Engage private auditors to assist him or her in the 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 show cause why he or she should not be surcharged with the amount.

k. Make recommendations to the Minister of Finance, Planning and Economic Development to minimize unproductive expenditure and maximize revenues, as well as averting any loss.

l. Grant warrants for the withdrawal of funds from the Petroleum Fund.