About Office of the Auditor General, Uganda (OAG)
The Office of the Auditor General (OAG) is an Institution established under the provisions of Article 163 of the Constitution of the Republic of Uganda. Its mandate, functions and powers are enshrined in the National Audit Act, 2008.
The main function of the OAG is to audit and report on the Public Accounts of Uganda and of all public offices or bodies and/or organizations established by an Act of Parliament.
VISION
To be an effective and efficient Supreme Audit Institution in promoting Public Accountability.
MISSION
To audit and report to Parliament and thereby make an effective contribution to improving public accountability and value for money spent.
CORE VALUES
- Integrity
- Objectivity
- Professional Competence
MAIN FUNCTIONS OF THE AUDITOR GENERAL
Section 13(1), Article 163(3) of the 1995 Constitution as amended and the National Audit Act, 2008 (NAA) amplifies the mandate and functions of the Auditor General.
In discharging statutory responsibilities, the main functions of the office include the following;
- Undertaking financial audit of all public accounts in respect of all public offices in accordance with laws which govern them.
- Carrying out value for money audits.
- Preparing and submitting to parliament an annual report for the financial year immediately preceding.
- Controlling the release of funds from the consolidated fund.
- Auditing of classified expenditure.
- Auditing Government investments.
- Auditing the treasury Memorandum.
- Carrying out Procurement audits.
- Reporting fraud and corruption identified during audits to the appropriate authorities.
- Assisting the Parliamentary Committees in carrying out their oversight functions effectively and assessing the adequacy of responses from the auditees to audit observations.
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