Kiboga Twegatte Co-operative Society v Attorney General and 2 Others (Miscellaneous Cause No.326 of 2018)
Observed later treatment
No later-treatment classification is recorded for this judgment.
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Holding
An application for judicial review challenging the Auditor General's audit of government funds disbursed to a co-operative society was struck out as incompetent because the chairperson lacked authority to file suit without a board resolution. The court held that the Auditor General has constitutional mandate under Article 163 and the National Audit Act 2008 to audit public monies disbursed to private entities. A chairperson acting after a vote of no confidence cannot institute proceedings in the society's name without proper authorization.
Outcome
Application dismissed as incompetent for lack of proper authorization; costs awarded against the chairperson personally
Facts
Kiboga Twegatte Co-operative Society, formed by families evicted from Luwunga Forest Reserve, received UGX 3,000,000,000 from government for rebuilding and resettlement. Following complaints about finances, the Registrar of Co-operative Societies appointed private auditors for investigative audit. Before completion, the audit was transferred to the Auditor General. The society's chairperson, Ssendagire Hudhair, filed for judicial review seeking to stop the Auditor General's audit. In August 2018, the Executive Committee passed a vote of no confidence against Ssendagire for failure to account for monies and unauthorized withdrawals. Ssendagire's term expired in October 2018 but he claimed a court order stayed elections. Other board members supported the audit; only Ssendagire opposed it.
Issues
- Whether the applicant's chairperson has authorization to institute a suit against the respondents.
- Whether the 3rd respondent has legal mandate to make audits against the applicant.
- What remedies are available to the parties?
Orders
- Application struck out with costs against the Chairperson Ssendagire Hudhair.
- Costs to the respondents to be borne personally by Ssendagire Hudhair.
Rules and key headnotes
Legislation cited (12)
- Judicature Act s.38
- Judicature (Judicial Review) Rules, 2009 r.6
- Cooperatives Societies Act s.28
- National Audit Act 2008 s.38
- National Audit Act 2008 s.18
- National Audit Act 2008 s.19
- Constitution of Uganda art.163(4)
- Constitution of Uganda art.163(5)
- Constitution of Uganda art.154(3)
- Constitution of Uganda art.163(3)
- Companies Act s.53
- Companies Act s.55
Full judgment
The original judgment as reported. Read the original PDF before relying on any passage.