OFFICE OF THE AUDITOR GENERAL
Enhancing Public Accountability and Making a Difference
Enhancing Public Accountability and Making a Difference
Supreme Audit Institution of Uganda
The Office of the Auditor General of Uganda (OAG) is a member of the International Organisation of Supreme Audit Institutions (INTOSAI) https://www.intosai.org/ which has 195 full members, 5 Associate Members and 1 Affiliate member.
INTOSAI provides an institutionalised framework for Supreme Audit Institutions (SAIs) to promote development and transfer of knowledge, improve Government auditing worldwide and enhances professional capacities, standing and influence of member SAIs in their respective countries. The exchange of experience among INTOSAI members and insights which result, are a guarantee that government auditing continuously improves.
SAI Uganda in its capacity as Chair of the Working Group on Audit of Extractive Industries attends the INTOSAI Governing Board meeting as an observer.
OAG is also a member of the following INTOSAI affiliated organisations; AFROSAI, AFROSAI-E, WGEI and WGEA.
The Auditor General of Uganda chairs the Working Group on the audit of Extractive Industries (WGEI) http://www.wgei.org/ and its Steering Committee since it was established in 2013 under INTOSAI Goal 3: Knowledge Sharing. WGEI’s goal is to promote the audit of extractive industries (EI) within the INTOSAI community in order to promote good governance and achievement of the Sustainable Development Goals.
The Working group has 43 members and 2 observers from all five INTOSAI regions. The WGEI members meet every three years, the last meeting was held in 2019. The Chair SAI-Uganda is supported by a steering committee comprising of 10 SAIs (Uganda, Norway, South Africa, Iraq, Fiji, Zambia, Ecuador, Ghana, India and USA) to deliver the WGEI mandate. The Steering Committee meets annually, its last meeting was held in September 2021.
The Working Group has implemented three workplans: 2014 - 2016, 2017 - 2019 and 2020-2022. The current workplan (2020-2022) is divided into 5 result areas which are implemented by the members of the Steering Committee. Each result area team leader is required to develop and implement sub activities to realize the main activity in the result area. The OAG also hosts the Secretariat whose main responsibility is to provide administrative support to the Chair in implementation of working group activities.
WGEI developed two products that were adopted by INTOSAI namely: a) Briefing Note on the role of Supreme Audit Institutions in the Good Governance of the Extractive Industry, and b) Training Framework for the Audit of Extractive Industries. The Working Group is currently in the process of developing Extractive Industries Auditor Toolkit and the Proposed Framework of Government Auditing Standards for Oil Companies under Service Contracts.