On the morning of Tuesday, January 9, 2024, Auditor General John Muwanga is expected to hand over the annual audit report for the Financial Year ending June 2023. In this comprehensive report, Muwanga will outline how Ministries, Departments, and Agencies (MDAs) utilized the allocated funds in FY2022/23.
The Office of the Auditor General (OAG) holds the significant role of being the Supreme Audit Institution (SAI) of Uganda. The constitutional provisions, specifically outlined in Article 163 of the Constitution of the Republic of Uganda (1995) as amended, delineate the appointment, mandate, and removal procedures for the Auditor General.
The appointment of the Auditor General involves the President’s approval with the consent of Parliament. The legal framework ensures the security of the Auditor General’s tenure and outlines the procedures for removal.
As mandated by the Constitution, the Auditor General is responsible for auditing and reporting on all public accounts of Uganda. Additionally, they conduct financial and Value for Money audits for projects involving public funds. The execution of this mandate is carried out in accordance with national laws and regulations, International Standards on Auditing, and International Standards for Supreme Audit Institutions (ISSAIs).
It’s crucial to note that the Auditor General operates independently, free from the direction or control of any individual or authority. This ensures the integrity and impartiality of the audit process.
