The Auditor General (SAI Uganda) is established under the constitution. The Parliament and/ or Head of State appoints the Head of the SAI . The Head of the SAI can be removed by President on account of inability to perform the functions of the office, misbehaviour or misconduct and Incompetence. The Head of SAI should be a professional accountant with (15) years of experience (minimum) and a person of high moral character and proven integrity. There is appointed for fixed tenure of 4 years and an age limit of 60 years.
The various conditions of service of the Head of the SAI to secure independence are:
The SAI and the Branches of government have Auditor - Auditee Relationship. The SAI is not fully financially independent. As the general Treasury coming under the Ministry of Finance decides such Budgetary resources for the SAI, curtailment on such budgetary allocations could be made by them. Similar audit procedures applied for other government Ministries/Departments are being applied in conducting the audit of the SAI, by specially appointed team from the SAI charged with the responsibility to carry out audit of the institutions not grouped under Ministries.
The SAI's jurisdiction extends to following and there are no limitations imposed on this jurisdiction.
SAI also has Jurisdiction over fallowing if government owned
The SAI has powers of requisitioning all records of the auditee departments/organisations to discharge its mandate as per
a) The Constitution of Uganda (1995)
b) The Public Finance Act (1964)
The SAI Does not have powers to enforce or initiate enforcement action to secure access to needed records which are not produced. The SAI has power to seal, search and seize documents and other related items considered necessary for audit and inspection. It also has no power to seek testimonials of the persons concerned and can not seek co-operation of persons other than agencies subject to audit and inspection.
The SAI does not have powers to instruct government investigating agencies to perform activities considered necessary. The SAI does not have powers to decide on claims of interested persons in connection with official actions, duties and behaviour of persons subject to audit and inspection. Both the claims of the persons and the auditors views are reflected in the audit reports for public accounts committee members to decide. The SAI does not have the authority to dispense with, in whole or part, the audit of Federal, Provincial and local Governments accounts and other related matters.
The SAI does not have powers to take punitive action and/or impose surcharges. The SAI has the powers to access the computer systems of the auditees and download and use electronic data either in site or off site. It does not have the powers to review the development of computer systems by the auditees and suggest controls. The SAI has role in the appointment and supervision of the other external auditors engaged by auditees for meeting the statutory requirements.
The SAI prescribes Financial, Compliance, Performance and EDP Audits in its scope of Audit. Financial and Performance audits are provided for under article 163 of the Constitution of Uganda (1995). Compliance and EDP audits are necessary part of Financial and Performance Audit. The special Audit is done when requested, in to cases of fraud or suspected embezzlement or gross mismanagement. The main type of audit conducted by SAI currently is Financial audit. The procedures/methodology are
The SAI does not discharge judicial functions. The Reports are made to the Parliament and Parliament through PAC causes reports to be discussed and recommendations to be made. The Executive is made to take action on findings of the PAC. The SAI is required to follow specific standards, practices and guidelines in conducting audit and reporting.
The SAI can consult and/or collaborate with other countries/SAIs and international organisations on matters relating to audit e.g. Audit Training, Audit Standards (INTOSAI Auditing Standards and code of Ethics) and Sharing of audit experiences and practices through conferences, workshops and Internet (e mail). The SAI can engage consultants and/or obtain professional services in conducting audit. The SAI reports on the acts that infringe upon State economic interests like mass embezzlements of state assets etc. It does not require that any fraud or embezzlement be reported mandatory by auditees.
The SAI communicates its findings first to the auditees. Any unresolved findings are embodied in the final audit report to the Parliament. After formal reporting such audit reports can be shared with public and media. It does not have powers to amend accounts in case of financial statements.
The SAI is constituted as an audit office with monocratic status ie. with an auditor general or equivalent as head. It is empowered to engage external auditors/agencies/consultants as required.
The SAI cannot expend resources budgeted independently. It has independence in forming its workplan. Recruitment and the administration of the staff is done by Public Service Commission and the Ministry of Public Service just as for any other Government agency. The SAI is subjected to an independent audit, the scope of which covers Financial audit including compliance audit. The SAI is required to submit a report on in respect of audit work to the Parliament and to Ministry of Finance in respect to funding and budgets..