NATIONAL AUDIT ACT.

ARRANGEMENT OF SECTIONS

   Section

PART I
PRELIMINARY.

   1.   Commencement.

   2.   Interpretation.

PART II
APPOINTMENT OF AUDITOR GENERAL AND MODE OF OPERATION OF OFFICE OF THE AUDITOR GENERAL.

   3.   Continuance in existence of office of Auditor General.

   4.   Appointment of Auditor General.

   5.   Tenure of service and remuneration of Auditor General.

   6.   Oath of Auditor General.

   7.   Removal of Auditor General.

   8.   Absence of Auditor General.

   9.   Staff of office of Auditor General.

   10.   Oath of member of staff of office of Auditor General.

   11.   Accounting Officer.

PART III
FUNCTIONS AND POWERS OF OFFICE OF THE AUDITOR GENERAL.

   12.   Withdrawal from Consolidated Fund.

   13.   Functions of Auditor General.

   14.   Independence of Auditor General.

   15.   Audit of accounts of Central Government.

   16.   Audit of accounts of local government councils and administrative units.

   17.   Audit of accounts of public organisations.

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

   19.   Certification and report on audit.

   20.   Reference to appropriate committee of Parliament.

   21.   Value for money audits.

   22.   Special audits and investigations.

   23.   Power to appoint private auditors.

   24.   Powers of Auditor General.

   25.   Surcharge.

   26.   Right of Auditor General to make recommendations to Minister.

   27.   Delegation of functions and powers of Auditor General.

PART IV
FINANCES AND EXPENSES OF OFFICE OF THE AUDITOR GENERAL.

   28.   Funds of office of Auditor General.

   29.   Expenses of office of Auditor General.

   30.   Power to levy fees.

   31.   Bank accounts.

   32.   Investment of surplus funds.

   33.   Estimates.

   34.   Financial year of office of Auditor General.

   35.   Accounts.

   36.   Audit of accounts of office of Auditor General.

PART V
OFFENCES AND PENALTIES.

   37.   Offences and penalties.

PART VI
MISCELLANEOUS.

   38.   Protection of Auditor General's reports from court proceedings.

   39.   Protection from liability of Auditor General and staff of office of Auditor General.

   40.   Consultants.

   41.   Service of documents.

   42.   Regulations

   43.   Amendment of Schedules.

   44.   Supremacy of this Act.

PART VII
REPEALS AND TRANSITIONAL SAVINGS.

   45.   Transfer of assets and liabilities.

   46.   Employees of office of Auditor General.

   47.   Repeal and savings.

      Schedule 1   Currency point.

      Schedule 2   Oaths.

NATIONAL AUDIT ACT.

   An Act to give effect to article 154 (3) and 163 of the Constitution by providing for the office of the Auditor General; to provide for the appointment, tenure and removal of the Auditor General; to provide for the staff of the office of the Auditor General; to provide for the auditing of accounts of central Government, local government councils, administrative units; public organisations, private organisations and bodies; to empower and give the Auditor General right of access to documents and information relevant to the performance of his or her functions; and for other related matters.

Commencement: See section 1.

PART I
PRELIMINARY.

1.   Commencement.

   This Act shall come into force three months after publication in the Gazette.

2.   Interpretation.

   In this Act, unless the context otherwise requires—

   "Auditor General" means the Auditor General appointed under article 163(1) of the Constitution;

   "classified expenditure" means the expenses and commitments incurred by an authorised agency for the collection and dissemination of information related to national security interests and includes the cost of procurement and maintenance of the related assets;

   "currency point" has the value given to it in Schedule 1;

   "generally accepted standards in auditing" includes international standards of auditing, international public sector standards on auditing and audit standards of the office of the Auditor General;

   "Minister" means the Minister responsible for finance;

   "public organisation" means any body corporate, whether established under the Companies Act or under any other enactment, in which the State owns the whole or part of the proprietary interest or which is otherwise controlled directly or indirectly by the State;

   "public service" has the same meaning as in article 257 of the Constitution.

PART II
APPOINTMENT OF AUDITOR GENERAL AND MODE OF OPERATION OF OFFICE OF THE AUDITOR GENERAL.

3.   Continuance in existence of office of Auditor General.

   (1) The office of the Auditor General in existence immediately before the commencement of this Act is continued in existence subject to the provisions of this Act.

   (2) The office of the Auditor General shall be a body corporate with perpetual succession and an official seal and may sue or be sued in its corporate name, and may, subject to the provisions of the Constitution, do, enjoy or suffer anything that may be done, enjoyed or suffered by a body corporate.

4.   Appointment of Auditor General.

   (1) In accordance with article 163(1) of the Constitution, the Auditor General shall be appointed by the President with the approval of Parliament.

   (2) A person shall not be appointed Auditor General unless that person—

   (a)   is a qualified accountant of not less than 15 years' standing; and

   (b)   is a person of high moral character and proven integrity.

   (3) In subsection (2)(a), 15 years' standing means—

   (a)   full membership for at least 15 years, of the Institute of Certified Public Accountants of Uganda; or

   (b)   full membership for at least 15 years, of a body recognised by the Council of the Institute of Certified Public Accountants of Uganda.

5.   Tenure of service and remuneration of Auditor General.

   (1) The Auditor General may retire at any time after attaining the age of 60 years, and shall vacate office on attaining the age of 70 years.

   (2) The remuneration and other conditions of service of the Auditor General, including post retirement benefits, shall be determined by Parliament.

   (3) The salary and allowances payable to the Auditor General shall be charged on the Consolidated Fund.

6.   Oath of Auditor General.

   (1) A person appointed Auditor General shall, before assuming the duties of his or her office, take the oath specified in Part A of Schedule 2.

   (2) The oath referred to in subsection (1) shall be administered by the President or a person authorised by the President.

7.   Removal of Auditor General.

   (1) In accordance with Article 163(10) of the Constitution, the Auditor General may be removed from office by the President only for—

   (a)   inability to perform the functions of his or her office arising from infirmity of body or mind;

   (b)   misbehaviour or misconduct; or

   (c)   incompetence.

   (2) The President shall remove the Auditor General if the question of his or her removal has been referred to a tribunal appointed by the President, and the tribunal has recommended to the President that the Auditor General should be removed from office on any of the grounds specified in subsection (1).

   (3) The question whether the Auditor General should be removed from office shall be referred to the President by the Speaker of Parliament in writing setting out the complaints against the Auditor General, with the advice that the President should appoint a tribunal.

   (4) The tribunal appointed by the Pres

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