National Audit Act

Duties of directors

(1)

The Board of Directors of an insurance company shall establish strategic objectives for an investment policy to be communicated throughout the organisation.

(2)

The investment policy shall be reviewed annually.

Section analysis Source-linked statutory analysis Source linked

Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.

What this section does

Mandatory duty

This section imposes mandatory requirements concerning “Duties of directors”.

“(1) The Board of Directors of an insurance company shall establish strategic objectives for an investment policy to be communicated throughout the organisation.”

Primary legislation Source quotation matched

Practical effect

The provision uses mandatory language; the responsible person or institution should be able to demonstrate compliance.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved

Elements or requirements

Operative requirements extracted from the consolidated text.

2

(1) The Board of Directors of an insurance company shall establish strategic objectives for an investment policy to be communicated throughout the organisation.
(2) The investment policy shall be reviewed annually.

Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

0

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

Related provisions

No express internal or cross-Act reference appears in this section.

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

Investment policy

An insurer shall have an articulated investment policy, which shall include-

(a)

minimising risks such as credit risks, liquidity risks and operational risks;

(b)

generating a favorable return on investments without undue compromise on other objectives; •

(c)

providing adequate liquidity to ensure immediate settlement of claims, administrative and overhead expenses as and when they arise;

(d)

maturity period of the various investments which should be tailored to the needs of each insurer, particularly in view of its liquidity requirements;

(e)

a reasonable percentage of paid-up capital and insurance funds invested in short term, high quality investments to ensure a short-term flow of funds that may be reinvested or held to meet liquidity needs and a maximum allowable maturity shall be defined in the investment policy of each insurer;

(f)

government economic programmes and its social and public policy;

(g)

nature of investible funds including life or non-life insurance funds; and non-life insurance funds should predominantly be invested in short-term investments;

(h)

the investment of non-life insurance funds predominantly in short term investments;

(i)

a description and criteria for measuring each of the investment risks to be monitored;

(j)

compliance policies including policies to comply with statutory requirements;

(k)

risk management policies; and

(l)

control procedures including risk tolerance.

Section analysis Source-linked statutory analysis Source linked

Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.

What this section does

Statutory power

This section confers or regulates the statutory power described as “Investment policy”.

“An insurer shall have an articulated investment policy, which shall include-”

Primary legislation Source quotation matched

Practical effect

The power must be exercised by the authorised decision-maker, within the conditions and purpose stated in the section.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved

Elements or requirements

Operative requirements extracted from the consolidated text.

12

(a) minimising risks such as credit risks, liquidity risks and operational risks;
(b) generating a favorable return on investments without undue compromise on other objectives; •
(c) providing adequate liquidity to ensure immediate settlement of claims, administrative and overhead expenses as and when they arise;
(d) maturity period of the various investments which should be tailored to the needs of each insurer, particularly in view of its liquidity requirements;
(e) a reasonable percentage of paid-up capital and insurance funds invested in short term, high quality investments to ensure a short-term flow of funds that may be reinvested or held to meet liquidity needs and a maximum allowable maturity shall be defined in the investment policy of each insurer;
(f) government economic programmes and its social and public policy;
(g) nature of investible funds including life or non-life insurance funds; and non-life insurance funds should predominantly be invested in short-term investments;
(h) the investment of non-life insurance funds predominantly in short term investments;

4 further items remain in the statutory text above.

Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

0

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

Related provisions

No express internal or cross-Act reference appears in this section.

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

Investment of paid-up capital

(1)

Subject to section 6 (3 Xa) of the Act, the paid-up capital of an insurer carrying on life insurance business shall be invested and kept as follows-

(a)

at least 10 percent in security deposits as required by section 7 of the Act; (b) not more than 35 percent in purchase or'development of company land and buildings and shall be- (i) within a city, municipality or town; and (ii) capable of generating investment income that is fitting to that particular asset and locality; (c) at least 55 percent in at least two of the investments set out in sub- regulation 8(3).

(2)

Subject to section 6(3)(a) of the Act, the paid-up capital of an insurance company or a re-assurance company carrying on general insurance business shall be invested and kept invested as follows-

(a)

at least 10 percent in security deposits as required by section 7 of the Act;

(b)

not more than 25 percent in purchase or development of company land and buildings and shall be-

(i)

a city, municipality or town; and

(ii)

capable of generating investment income that is fitting to that particular asset and locality;

(c)

at least 50 percent in at least two of the investments set out in regulation 8(3).

Section analysis Source-linked statutory analysis Source linked

Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.

What this section does

Mandatory duty

This section imposes mandatory requirements concerning “Investment of paid-up capital”.

“(1) Subject to section 6(3 Xa) of the Act, the paid-up capital of an insurer carrying on life insurance business shall be invested and kept as follows-”

Primary legislation Source quotation matched

Practical effect

The provision uses mandatory language; the responsible person or institution should be able to demonstrate compliance.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved

Elements or requirements

Operative requirements extracted from the consolidated text.

8

(1) Subject to section 6(3 Xa) of the Act, the paid-up capital of an insurer carrying on life insurance business shall be invested and kept as follows-
(a) at least 10 percent in security deposits as required by section 7 of the Act; (b) not more than 35 percent in purchase or'development of company land and buildings and shall be- (i) within a city, municipality or town; and (ii) capable of generating investment income that is fitting to that particular asset and locality; (c) at least 55 percent in at least two of the investments set out in sub- regulation 8(3).
(2) Subject to section 6(3)(a) of the Act, the paid-up capital of an insurance company or a re-assurance company carrying on general insurance business shall be invested and kept invested as follows-
(a) at least 10 percent in security deposits as required by section 7 of the Act;
(b) not more than 25 percent in purchase or development of company land and buildings and shall be-
(i) a city, municipality or town; and
(ii) capable of generating investment income that is fitting to that particular asset and locality;
(c) at least 50 percent in at least two of the investments set out in regulation 8(3).

Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

0

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

Related provisions

Section 6 · Investment policy

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

Investment of insurance funds

(1)

Subject to section 48 (2) (a) of the Act, the life insurance funds of an insurance company or a re-assurance company carrying on life insurance business shall be invested and kept as follows-

(a)

30 percent in Uganda Government Securities including treasury bills, promissory notes and other financial instruments issued by the Government of Uganda;

(b)

not more than 35 percent in purchase or development of the company's land and buildings which shall be-

(i)

within a city municipality or town; and

(ii)

capable of generating investment income that is fitting to that particular asset or locality;

(c)

a proportion of not more than 35 percent in at least two of the investments set out in subregulation (3).

(2)

Subject to section 48 (2) (b) of the Act, the non-life insurance funds of an insurance company or a re-assurance company carrying on non-life insurance business shall be invested and kept as follows-

(a)

20 percent in Uganda Government securities including treasury bills, promissory notes and other financial instruments issued by the Government of Uganda;

(b)

not more than 25 percent in purchase or development of the company's land and buildings and shall be-

(i)

within a city, municipality or town; and

(ii)

capable of generating investment income that is fitting to that particular asset or locality;

(c)

a proportion of not more than 25 percent in at least two of the investments set out in subregulation (3).

(3)

The investments referred to in regulations 7(1) (c), 7(2) (c), and subregulation 1 (c) and (2) (c) of this regulation are-

(a)

Uganda Government Securities including treasury bills, promissory notes and other financial instruments issued by the Government of Uganda;

(b)

Bank of Uganda securities including promissory notes, commercial bills and other financial instruments issued by the Bank of Uganda from time to time;

(c)

mortgages on unencumbered immovable property in Uganda;

(d)

debentures secured by a mortgage or unencumbered immovable property in Uganda; (e) debentures, commercial paper, preference shares or ordinary^- shares of public companies whose shares are quoted on the stock exchange in Uganda; •

(f)

investment in building societies;

(g)

loans on life assurance policies constituting a liability on Uganda business within their surrender values;

(h)

fixed deposits in banks or financial institutions licensed under the Financial Institutions Act, except that-

(i)

where the insurer carries on long-term insurance, the deposits in any one bank or financial institution shall not exceed 25 percent of the total amount of paid-up and non life insurance funds of the insurer relating to that business; and

(ii)

where the insurer carries on general insurance business, the deposits in any one bank or financial institution shall not exceed twenty five percent of the total amount of the paid-up capital and non-life insurance funds of the insurer relating to that business.

(i)

promissory notes, bills of exchange or other instruments issued by a company incorporated under the Companies Act, and guaranteed by a bank licensed under the Financial Institutions Act;

(j)

East African Development Bank and Preferential Trade Area Bank bonds;

(k)

equity in sound business companies floated on the Uganda Securities Exchange; and

(l)

office furniture and equipment excluding computers and motor vehicles for paid-up capital investment.

(4)

An insurer shall not invest any part of the assets of the insurance company in the shares or debentures or loans of a company or group of related companies in excess of-

(a)

in the case of life insurance business, five percent of paid up capital and life insurance funds; or

(b)

in the case of non life insurance business, five percent of the paid-up capital and non-life insurance funds.

(5)

For the purposes of investment in non life insurance funds under sub regulation 4(b) debentures or loans shall be adequately secured by a first legal charge on unencumbered property in Uganda.

Section analysis Source-linked statutory analysis Source linked

Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.

What this section does

Mandatory duty

This section imposes mandatory requirements concerning “Investment of insurance funds”.

“(1) Subject to section 48 (2) (a) of the Act, the life insurance funds of an insurance company or a re-assurance company carrying on life insurance business shall be invested and kept as follows-”

Primary legislation Source quotation matched

Practical effect

The provision uses mandatory language; the responsible person or institution should be able to demonstrate compliance.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved

Elements or requirements

Operative requirements extracted from the consolidated text.

30

(1) Subject to section 48 (2) (a) of the Act, the life insurance funds of an insurance company or a re-assurance company carrying on life insurance business shall be invested and kept as follows-
(a) 30 percent in Uganda Government Securities including treasury bills, promissory notes and other financial instruments issued by the Government of Uganda;
(b) not more than 35 percent in purchase or development of the company's land and buildings which shall be-
(i) within a city municipality or town; and
(ii) capable of generating investment income that is fitting to that particular asset or locality;
(c) a proportion of not more than 35 percent in at least two of the investments set out in subregulation (3).
(2) Subject to section 48 (2) (b) of the Act, the non-life insurance funds of an insurance company or a re-assurance company carrying on non-life insurance business shall be invested and kept as follows-
(a) 20 percent in Uganda Government securities including treasury bills, promissory notes and other financial instruments issued by the Government of Uganda;

22 further items remain in the statutory text above.

Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

0

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

Related provisions

Companies Act Financial Institutions Act

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

Unsuitable or undesirable investments

Where the Commission considers an investment constituting the assets of the insurance company to be unsuitable or undesirable the Commission may after giving-

(a)

notice to the insurer stating the grounds on which it proposes to exercise its powers; and

(b)

the insurer or the re-insurer an opportunity of being heard, direct the insurer or the re-insurer to realise the investment within the time specified by the Commission.

Section analysis Source-linked statutory analysis Source linked

Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.

What this section does

Statutory power

This section confers or regulates the statutory power described as “Unsuitable or undesirable investments”.

“Where the Commission considers an investment constituting the assets of the insurance company to be unsuitable or undesirable the Commission may after giving-”

Primary legislation Source quotation matched

Practical effect

The power must be exercised by the authorised decision-maker, within the conditions and purpose stated in the section.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved

Elements or requirements

Operative requirements extracted from the consolidated text.

2

(a) notice to the insurer stating the grounds on which it proposes to exercise its powers; and
(b) the insurer or the re-insurer an opportunity of being heard, direct the insurer or the re-insurer to realise the investment within the time specified by the Commission.

Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

0

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

Related provisions

No express internal or cross-Act reference appears in this section.

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

Temporary bank Ioan or bank overdraft

An insurer may, in order to secure a temporary bank loan or a bank overdraft, mortgage, or charge assets not exceeding two percent of the total value of the paid-up capital assets of the insurer, except that the mortgage or charge shall not adversely affect the statutory minimum paid-up capital.

Section analysis Source-linked statutory analysis Source linked

Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.

What this section does

Statutory power

This section confers or regulates the statutory power described as “Temporary bank Ioan or bank overdraft”.

“An insurer may, in order to secure a temporary bank loan or a bank overdraft, mortgage, or charge assets not exceeding two percent of the total value of the paid-up capital assets of the insurer, except that the mortgage or charge shall not adversely affect the statutory minimum paid-up capital.”

Primary legislation Source quotation matched

Practical effect

The power must be exercised by the authorised decision-maker, within the conditions and purpose stated in the section.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved

Elements or requirements

Operative requirements extracted from the consolidated text.

1

An insurer may, in order to secure a temporary bank loan or a bank overdraft, mortgage, or charge assets not exceeding two percent of the total value of the paid-up capital assets of the insurer, except that the mortgage or charge shall not adversely affect the statutory minimum paid-up capital.

Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

0

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

Related provisions

No express internal or cross-Act reference appears in this section.

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

Investment records

An insurer shall maintain a clear and distinct schedule of investment in respect of section 6 (3) (a) and section 48 of the Act with the details specified in the schedule to these Regulations.

Section analysis Source-linked statutory analysis Source linked

Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.

What this section does

Mandatory duty

This section imposes mandatory requirements concerning “Investment records”.

“An insurer shall maintain a clear and distinct schedule of investment in respect of section 6 (3) (a) and section 48 of the Act with the details specified in the schedule to these Regulations.”

Primary legislation Source quotation matched

Practical effect

The provision uses mandatory language; the responsible person or institution should be able to demonstrate compliance.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved

Elements or requirements

Operative requirements extracted from the consolidated text.

1

An insurer shall maintain a clear and distinct schedule of investment in respect of section 6 (3) (a) and section 48 of the Act with the details specified in the schedule to these Regulations.

Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

0

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

Related provisions

Section 6 · Investment policy

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

Reporting requirements

The schedules of investments in respect of sections 6 (3) (a) and 48 of the Act maintained under regulation 11 shall be submitted by the principal officer to the Commission on a quarterly basis.'

Section analysis Source-linked statutory analysis Source linked

Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.

What this section does

Mandatory duty

This section imposes mandatory requirements concerning “Reporting requirements”.

“The schedules of investments in respect of sections 6 (3) (a) and 48 of the Act maintained under regulation 11 shall be submitted by the principal officer to the Commission on a quarterly basis.'”

Primary legislation Source quotation matched

Practical effect

The provision uses mandatory language; the responsible person or institution should be able to demonstrate compliance.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved

Elements or requirements

Operative requirements extracted from the consolidated text.

1

The schedules of investments in respect of sections 6 (3) (a) and 48 of the Act maintained under regulation 11 shall be submitted by the principal officer to the Commission on a quarterly basis.'

Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

0

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

Related provisions

Section 6 · Investment policy

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

Investment of retained earnings

Where an insurer has fulfilled the requirements of sections 6 (3) (a) and 48 of the Act, the insurer may invest any surplus funds within Uganda or off-shore with the approval of the Commission subject to any legislation, regulations or guidelines which affect capital transfer or movement of funds.

Section analysis 1 source-matched judicial passage Source linked

Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.

What this section does

Statutory power

This section confers or regulates the statutory power described as “Investment of retained earnings”.

“Where an insurer has fulfilled the requirements of sections 6 (3) (a) and 48 of the Act, the insurer may invest any surplus funds within Uganda or off-shore with the approval of the Commission subject to any legislation, regulations or guidelines which affect capital transfer or movement of funds.”

Primary legislation Source quotation matched

Practical effect

The power must be exercised by the authorised decision-maker, within the conditions and purpose stated in the section.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved

Elements or requirements

Operative requirements extracted from the consolidated text.

1

Where an insurer has fulfilled the requirements of sections 6 (3) (a) and 48 of the Act, the insurer may invest any surplus funds within Uganda or off-shore with the approval of the Commission subject to any legislation, regulations or guidelines which affect capital transfer or movement of funds.

Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

1

High Court — persuasive authority ✓ Source matched

10 "Indeed Section 13 of the National Audit Act 2008 provides for the functions of the Auditor General and Section 22 provides for special audits and investigations.

Mugambe James v Uganda (Criminal Appeal 11 of 2025) [2026] UGHCACD 15 (13 May 2026)

[2026] UGHCACD 15 · High Court · 2026-05-13

Court level is shown; confirm that the quoted proposition forms part of the ratio before treating it as binding.

Related provisions

Section 6 · Investment policy

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

Penalties

When the Commission determines that an insurance company or a re insurance company has not complied with these Regulations, the Commission may impose any of the penalties set out in section 97 of the Act.

Section analysis Source-linked statutory analysis Source linked

Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.

What this section does

Statutory power

This section confers or regulates the statutory power described as “Penalties”.

“When the Commission determines that an insurance company or a re insurance company has not complied with these Regulations, the Commission may impose any of the penalties set out in section 97 of the Act.”

Primary legislation Source quotation matched

Practical effect

The power must be exercised by the authorised decision-maker, within the conditions and purpose stated in the section.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved

Elements or requirements

Operative requirements extracted from the consolidated text.

1

When the Commission determines that an insurance company or a re insurance company has not complied with these Regulations, the Commission may impose any of the penalties set out in section 97 of the Act.

Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

0

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

Related provisions

No express internal or cross-Act reference appears in this section.

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

Administrative sanctions

(1)

The Commission may, in addition to the penalties set out in regulation 14, impose administrative sanctions on an insurance company or a re-insurance who is not in compliance with the Regulations.

(2)

The Commission may-

(a)

prevent the insurer or the re-insurer from declaring or paying dividends;

(b)

suspend the company from expanding into new insurance activities;

(c)

suspend the company from acquiring fixed assets; and

(d)

suspend or restrict the investment activities of the company.

SCHEDULE

Reg. 11 INVESTMENT SCHEDULE

Amount Invested Maturity Date if any Accrual Interest Expected Interest Balance

Date Principal Officer Accountant

ACTS SUPPLEMENT No. 4 4th July, 2008. ACTS SUPPLEMENT to The Uganda Gazette No. 34 Volume CI dated 4th July, 2008. Printed by UPPC, Entebbe, by Order of the Government.

THE NATIONAL AUDIT ACT, 2008.

ARRANGEMENT OF SECTIONS Section.

Section analysis Source-linked statutory analysis Source linked

Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.

What this section does

Statutory power

This section confers or regulates the statutory power described as “Administrative sanctions”.

“(1) The Commission may, in addition to the penalties set out in regulation 14, impose administrative sanctions on an insurance company or a re-insurance who is not in compliance with the Regulations.”

Primary legislation Source quotation matched

Practical effect

The power must be exercised by the authorised decision-maker, within the conditions and purpose stated in the section.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved

Elements or requirements

Operative requirements extracted from the consolidated text.

6

(1) The Commission may, in addition to the penalties set out in regulation 14, impose administrative sanctions on an insurance company or a re-insurance who is not in compliance with the Regulations.
(2) The Commission may-
(a) prevent the insurer or the re-insurer from declaring or paying dividends;
(b) suspend the company from expanding into new insurance activities;
(c) suspend the company from acquiring fixed assets; and
(d) suspend or restrict the investment activities of the company.

Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

0

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

Related provisions

No express internal or cross-Act reference appears in this section.

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

12. Withdrawal from Consolidated Fund

The text of this section isn't in the consolidation we hold — see the original PDF above.

13. Functions of Auditor General

The text of this section isn't in the consolidation we hold — see the original PDF above.

14. Independence of Auditor General

The text of this section isn't in the consolidation we hold — see the original PDF above.

15. Audit of accounts of central Government

The text of this section isn't in the consolidation we hold — see the original PDF above.

Audit of accounts of local government

councils and administrative units

Section analysis Source-linked statutory analysis Source linked

Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.

What this section does

Governing rule

This section states the governing statutory rule for “Audit of accounts of local government”.

“councils and administrative units”

Primary legislation Source quotation matched

Practical effect

Use this section as the starting statutory rule for “Audit of accounts of local government”, together with the linked provisions and current consolidation.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved

Elements or requirements

Operative requirements extracted from the consolidated text.

0

This section states a single governing proposition and does not enumerate separate elements.

Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

0

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

Related provisions

No express internal or cross-Act reference appears in this section.

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

Audit of accounts of public organisations

The text of this section isn't in the consolidation we hold — see the original PDF above.

Section analysis Source-linked statutory analysis Source linked

Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.

What this section does

Governing rule

This section states the governing statutory rule for “Audit of accounts of public organisations”.

“Audit of accounts of public organisations”

Primary legislation Source quotation matched

Practical effect

Use this section as the starting statutory rule for “Audit of accounts of public organisations”, together with the linked provisions and current consolidation.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved

Elements or requirements

Operative requirements extracted from the consolidated text.

0

This section states a single governing proposition and does not enumerate separate elements.

Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

0

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

Related provisions

No express internal or cross-Act reference appears in this section.

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

Audit of public monies in private organisations and bodies

The text of this section isn't in the consolidation we hold — see the original PDF above.

Section analysis Source-linked statutory analysis Source linked

Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.

What this section does

Governing rule

This section states the governing statutory rule for “Audit of public monies in private organisations and bodies”.

“Audit of public monies in private organisations and bodies”

Primary legislation Source quotation matched

Practical effect

Use this section as the starting statutory rule for “Audit of public monies in private organisations and bodies”, together with the linked provisions and current consolidation.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved

Elements or requirements

Operative requirements extracted from the consolidated text.

0

This section states a single governing proposition and does not enumerate separate elements.

Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

0

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

Related provisions

No express internal or cross-Act reference appears in this section.

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

Certification and report on audit

The text of this section isn't in the consolidation we hold — see the original PDF above.

Section analysis Source-linked statutory analysis Source linked

Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.

What this section does

Governing rule

This section states the governing statutory rule for “Certification and report on audit”.

“Certification and report on audit”

Primary legislation Source quotation matched

Practical effect

Use this section as the starting statutory rule for “Certification and report on audit”, together with the linked provisions and current consolidation.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved

Elements or requirements

Operative requirements extracted from the consolidated text.

0

This section states a single governing proposition and does not enumerate separate elements.

Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

0

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

Related provisions

No express internal or cross-Act reference appears in this section.

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

Reference to appropriate committee of Parliament

The text of this section isn't in the consolidation we hold — see the original PDF above.

Section analysis Source-linked statutory analysis Source linked

Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.

What this section does

Governing rule

This section states the governing statutory rule for “Reference to appropriate committee of Parliament”.

“Reference to appropriate committee of Parliament”

Primary legislation Source quotation matched

Practical effect

Use this section as the starting statutory rule for “Reference to appropriate committee of Parliament”, together with the linked provisions and current consolidation.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved

Elements or requirements

Operative requirements extracted from the consolidated text.

0

This section states a single governing proposition and does not enumerate separate elements.

Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

0

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

Related provisions

No express internal or cross-Act reference appears in this section.

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

Value for money audits

Section.

Section analysis Source-linked statutory analysis Source linked

Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.

What this section does

Governing rule

This section states the governing statutory rule for “Value for money audits”.

“Section.”

Primary legislation Source quotation matched

Practical effect

Use this section as the starting statutory rule for “Value for money audits”, together with the linked provisions and current consolidation.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved

Elements or requirements

Operative requirements extracted from the consolidated text.

0

This section states a single governing proposition and does not enumerate separate elements.

Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

1

Citing judgments are indexed, but no express interpretive proposition has yet passed the passage-verification threshold. Open Judicial treatment for the citing passages.

Related provisions

No express internal or cross-Act reference appears in this section.

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

Special audits and investigations

The text of this section isn't in the consolidation we hold — see the original PDF above.

Section analysis Source-linked statutory analysis Source linked

Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.

What this section does

Governing rule

This section states the governing statutory rule for “Special audits and investigations”.

“Special audits and investigations”

Primary legislation Source quotation matched

Practical effect

Use this section as the starting statutory rule for “Special audits and investigations”, together with the linked provisions and current consolidation.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved

Elements or requirements

Operative requirements extracted from the consolidated text.

0

This section states a single governing proposition and does not enumerate separate elements.

Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

2

Citing judgments are indexed, but no express interpretive proposition has yet passed the passage-verification threshold. Open Judicial treatment for the citing passages.

Related provisions

No express internal or cross-Act reference appears in this section.

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

Power to appoint private auditors

The text of this section isn't in the consolidation we hold — see the original PDF above.

Section analysis Source-linked statutory analysis Source linked

Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.

What this section does

Statutory power

This section confers or regulates the statutory power described as “Power to appoint private auditors”.

“Power to appoint private auditors”

Primary legislation Source quotation matched

Practical effect

The power must be exercised by the authorised decision-maker, within the conditions and purpose stated in the section.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved

Elements or requirements

Operative requirements extracted from the consolidated text.

0

This section states a single governing proposition and does not enumerate separate elements.

Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

0

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

Related provisions

No express internal or cross-Act reference appears in this section.

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

Powers of Auditor General

The text of this section isn't in the consolidation we hold — see the original PDF above.

Section analysis Source-linked statutory analysis Source linked

Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.

What this section does

Governing rule

This section states the governing statutory rule for “Powers of Auditor General”.

“Powers of Auditor General”

Primary legislation Source quotation matched

Practical effect

Use this section as the starting statutory rule for “Powers of Auditor General”, together with the linked provisions and current consolidation.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved

Elements or requirements

Operative requirements extracted from the consolidated text.

0

This section states a single governing proposition and does not enumerate separate elements.

Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

0

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

Related provisions

No express internal or cross-Act reference appears in this section.

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

Surcharge

The text of this section isn't in the consolidation we hold — see the original PDF above.

Section analysis Source-linked statutory analysis Source linked

Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.

What this section does

Governing rule

This section states the governing statutory rule for “Surcharge”.

“Surcharge”

Primary legislation Source quotation matched

Practical effect

Use this section as the starting statutory rule for “Surcharge”, together with the linked provisions and current consolidation.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved

Elements or requirements

Operative requirements extracted from the consolidated text.

0

This section states a single governing proposition and does not enumerate separate elements.

Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

0

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

Related provisions

No express internal or cross-Act reference appears in this section.

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

Right of Auditor General to make recommendations to Minister

The text of this section isn't in the consolidation we hold — see the original PDF above.

Section analysis Source-linked statutory analysis Source linked

Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.

What this section does

Statutory right

This section creates or regulates the entitlement described as “Right of Auditor General to make recommendations to Minister”.

“Right of Auditor General to make recommendations to Minister”

Primary legislation Source quotation matched

Practical effect

A person relying on the entitlement should identify the statutory conditions and the person or institution against whom it operates.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved

Elements or requirements

Operative requirements extracted from the consolidated text.

0

This section states a single governing proposition and does not enumerate separate elements.

Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

0

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

Related provisions

No express internal or cross-Act reference appears in this section.

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

Delegation of functions and powers of Auditor General

The text of this section isn't in the consolidation we hold — see the original PDF above.

Section analysis Source-linked statutory analysis Source linked

Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.

What this section does

Governing rule

This section states the governing statutory rule for “Delegation of functions and powers of Auditor General”.

“Delegation of functions and powers of Auditor General”

Primary legislation Source quotation matched

Practical effect

Use this section as the starting statutory rule for “Delegation of functions and powers of Auditor General”, together with the linked provisions and current consolidation.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved

Elements or requirements

Operative requirements extracted from the consolidated text.

0

This section states a single governing proposition and does not enumerate separate elements.

Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

1

Citing judgments are indexed, but no express interpretive proposition has yet passed the passage-verification threshold. Open Judicial treatment for the citing passages.

Related provisions

No express internal or cross-Act reference appears in this section.

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

Transfer of assets and liabilities

The text of this section isn't in the consolidation we hold — see the original PDF above.

Section analysis Source-linked statutory analysis Source linked

Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.

What this section does

Governing rule

This section states the governing statutory rule for “Transfer of assets and liabilities”.

“Transfer of assets and liabilities”

Primary legislation Source quotation matched

Practical effect

Use this section as the starting statutory rule for “Transfer of assets and liabilities”, together with the linked provisions and current consolidation.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved

Elements or requirements

Operative requirements extracted from the consolidated text.

0

This section states a single governing proposition and does not enumerate separate elements.

Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

0

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

Related provisions

No express internal or cross-Act reference appears in this section.

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

Employees of Office of Auditor General

The text of this section isn't in the consolidation we hold — see the original PDF above.

Section analysis Source-linked statutory analysis Source linked

Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.

What this section does

Governing rule

This section states the governing statutory rule for “Employees of Office of Auditor General”.

“Employees of Office of Auditor General”

Primary legislation Source quotation matched

Practical effect

Use this section as the starting statutory rule for “Employees of Office of Auditor General”, together with the linked provisions and current consolidation.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved

Elements or requirements

Operative requirements extracted from the consolidated text.

0

This section states a single governing proposition and does not enumerate separate elements.

Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

0

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

Related provisions

No express internal or cross-Act reference appears in this section.

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

Repeal and savings

SCHEDULES.

SCHEDULE 1

CURRENCY POINT

SCHEDULE 2

OATHS

PART A OATH OF AUDITOR GENERAL

PARTB OATH OF MEMBER OF STAFF OF OFFICE OF AUDITOR GENERAL

THE NATIONAL AUDIT ACT, 2008.

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.

Date of Assent: 18th June, 2008.

Date of Commencement: See section 1 .

Be it enacted by Parliament as follows:

Section analysis Source-linked statutory analysis Source linked

Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.

What this section does

Statutory right

This section creates or regulates the entitlement described as “Repeal and savings”.

“SCHEDULES.”

Primary legislation Source quotation matched

Practical effect

A person relying on the entitlement should identify the statutory conditions and the person or institution against whom it operates.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved

Elements or requirements

Operative requirements extracted from the consolidated text.

0

This section states a single governing proposition and does not enumerate separate elements.

Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

0

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

Related provisions

Section 1 · Commencement

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

Commencement

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

Section analysis Source-linked statutory analysis Source linked

Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.

What this section does

Mandatory duty

This section imposes mandatory requirements concerning “Commencement”.

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

Primary legislation Source quotation matched

Practical effect

The provision uses mandatory language; the responsible person or institution should be able to demonstrate compliance.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved

Elements or requirements

Operative requirements extracted from the consolidated text.

1

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

Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

0

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

Related provisions

No express internal or cross-Act reference appears in this section.

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

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.

Section analysis Source-linked statutory analysis Source linked

Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.

What this section does

Definition

This section supplies the definitions or statutory meaning governing “Interpretation”.

“In this Act, unless the context otherwise requires "Auditor General" means the Auditor General appointed under article 163(1) of the Constitution;”

Primary legislation Source quotation matched

Practical effect

Use this definition when interpreting other provisions that employ the language addressed by “Interpretation”.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved

Elements or requirements

Operative requirements extracted from the consolidated text.

6

"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.

Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

0

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

Related provisions

Companies Act

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

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.

Section analysis Source-linked statutory analysis Source linked

Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.

What this section does

Statutory power

This section confers or regulates the statutory power described as “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.”

Primary legislation Source quotation matched

Practical effect

The power must be exercised by the authorised decision-maker, within the conditions and purpose stated in the section.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved

Elements or requirements

Operative requirements extracted from the consolidated text.

2

(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.

Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

0

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

Related provisions

No express internal or cross-Act reference appears in this section.

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

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 fifteen years' standing; and

(b)

is a person of high moral character and proven integrity.

(3)

In subsection (2) (a), fifteen years' standing means-

(a)

full membership for at least fifteen years, of the Institute of Certified Public Accountants of Uganda; or

(b)

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

Section analysis Source-linked statutory analysis Source linked

Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.

What this section does

Definition

This section supplies the definitions or statutory meaning governing “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.”

Primary legislation Source quotation matched

Practical effect

Use this definition when interpreting other provisions that employ the language addressed by “Appointment of Auditor General”.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved

Elements or requirements

Operative requirements extracted from the consolidated text.

7

(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 fifteen years' standing; and
(b) is a person of high moral character and proven integrity.
(3) In subsection (2) (a), fifteen years' standing means-
(a) full membership for at least fifteen years, of the Institute of Certified Public Accountants of Uganda; or
(b) full membership for at least fifteen years, of a body recognised by the Council of the Institute of Certified Public Accountants of Uganda.

Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

0

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

Related provisions

No express internal or cross-Act reference appears in this section.

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

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 President under this section shall consist of-

(a)

a judge of the High Court, who shall be Chairperson;

(b)

a member of the Public Service Commission;

(c)

a member of the Council of the Institute of Certified Public Accountants of Uganda; and

(d)

two other persons appointed by the President.

(5)

Where the question for removal of the Auditor General involves an allegation that the Auditor General is incapable of performing the functions of his or her office arising from infirmity of body or mind, the President shall, on the advise of the head of the Health Services of Uganda, appoint a medical board which shall investigate the matter and report its findings to the President, with a copy to the tribunal.

(6)

Where the question of removing the Auditor General is referred to the tribunal under subsection (2), the President shall suspend the Auditor General from performing the functions of his or her office pending the determination of the question.

(7)

A suspension under subsection (6) shall cease to have effect if the tribunal advises the President that the Auditor General should not be removed from office.

(8)

The Auditor General shall vacate office if he or she is under a sentence of death or a sentence of imprisonment exceeding nine months without the option of a fine, imposed by a competent court.

8. Absence of Auditor General

(1)

Where-

(a)

the office of Auditor General is vacant;

(b)

the Auditor General has been suspended in accordance with section 7 (6); or

(c)

the Auditor General is, for any reason unable to perform the functions of his or her office, then, until a person is appointed to and has assumed the functions of that office, or until the Auditor General has resumed the perfomiance of those functions, the President shall designate the most senior officer who is a qualified accountant within the Office of the Auditor General to perform those functions for a period not exceeding twelve months.

(2)

If the Auditor General is unable to return to office, the President shall appoint a person to replace the Auditor General not later than three months before the expiry of the period for which the person referred to in subsection (1) is designated to act.

9. Staff of Office of Auditor General

(1)

The Office of the Auditor General shall have such staff as may be necessary for the efficient performance of its functions under this Act.

(2)

The Auditor General shall, in consultation with the Public Service Commission, appoint, promote and discipline his or her own staff.

(3)

The salaries, allowances, pensions and other benefits payable to the staff appointed under this section shall be determined by the Auditor General and shall be a direct charge on the Consolidated Fund.

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

(1)

Every member of staff of the Office of the Auditor General shall, before assuming the duties of his or her office, take the oath set out in Part B of Schedule 2.

(2)

The oath referred to in subsection (1) shall be administered by the Auditor General or by a person authorised in writing by the Auditor General.

11. Accounting officer

(1)

The Office of the Auditor General shall have an accounting officer designated by the Secretary to the Treasury in accordance with the Public Finance and Accountability Act, 2003.

(2)

The person designated accounting officer under subsection (1) shall not perform any auditing functions after his or her designation.

12. Withdrawal from Consolidated Fund No moneys

shall be withdrawn from the Consolidated Fund unless the withdrawal has been approved by the Auditor General and in the manner prescribed by Parliament

13. Functions of Auditor General

(1)

The Auditor General shall- (a) audit and report on the public accounts of Uganda and of all public offices including the courts, the central and local government administrations, universities and public institutions of a similar nature, and any public corporation or other bodies or organisations established by an Act of Parliament;

(b)

conduct financial, value for money audits and other audits such as gender and environment audits in respect of any project or activity involving public funds; (c) audit classified expenditure; (d) audit all Government investments; (e) carry out procurement audits; and (f) audit treasury memoranda.

(2)

The President may, acting in accordance with the advice of Cabinet, require the Auditor General to audit the accounts of any body or organisation referred to in subsection (1).

(3)

Parliament or the Minister may at any time request the Auditor General to conduct a special audit and to make a special audit report. (4) A request made under subsection (2) or (3) shall be in writing.

(5)

The Auditor General shall, before undertaking an audit or making a report under subsection (2) or (3), exercise his or her discretion to determine whether to undertake the audit or make the report.

14. Independence of Auditor General

Subject to section 13(2) , the Auditor General, in performing his or her functions under this Act, shall not be under the direction or control of any person or authority.

15. Audit of accounts of central Government

(1)

The Auditor General shall examine and audit all accounts submitted to him or her under the Public Finance and Accountability Act, 2003 and other enactments and agreements in accordance with generally accepted auditing standards and practices. (2) Notwithstanding the generality of subsection (1), the Auditor General shall examine, inquire into and audit the accounts of- (a) the Accountant General; (b) all accounting officers, except the accounting officer in the Office of the Auditor General; (c) all persons entrusted with the collection, receipt, custody, issue, sale, transfer or delivery of any stamps, securities, stores or other Government property; and (d) classified expenditure centers.

16. Audit of accounts of local government

councils and administrative units (1) The accounts of every local government council and every administrative unit shall be audited annually by the Auditor General or by an auditor appointed by the Auditor General. (2) The Auditor General shall report to Parliament on the accounts audited under subsection (1) and shall give a copy of the report to- (a) the President; (b) the Minister; (c) the Minister responsible for local governments; (d) the local government or administrative unit to which the audit relates;

(e)

the Local Government Public Accounts Committee; (f) the Local Government Finance Commission; (g) the Inspector General of Government; and

(h)

the Resident District Commissioner.

17. Audit of accounts of public organisations

(1)

Notwithstanding anything to the contrary in any law in force, the accounts of a public organisation shall be audited by the Auditor General. (2) In the exercise of his or her duties under this section, the Auditor General shall have the same discretion and powers in relation to the moneys, stamps, securities, stores and other property of a public organisation, as are conferred upon the Auditor General by section 24 , as if the moneys, stamps securities, stores or other property of the public organisation were public moneys and government property respectively, and the officials of the public organisation were public officers in the employment of Government. (3) The Auditor-General shall, within six months after the financial year to which the report relates, prepare and submit a report on the audit of the accounts referred to in this section and shall give a copy of the report to- (a) the President; (b) the Minister; (c) the Minister responsible for the organisation audited; (d) the Minister responsible for ethics; (e) the public organisation concerned; (f) the Inspector General of Government; and

(g)

the National Documentation Centre.

(4)

This section applies to-

(a)

any state enterprise;

(b)

any authority established by an Act, other than a local government council, which is in receipt of a contribution from, or the operations of which may, under the Act establishing it or any Act relating to it, impose or create a liability upon the public funds of Uganda; and (c) any entity, other than a local government council, which is audited by the Auditor General under any Act.

18. Audit of public monies in private organisations and bodies

The Auditor General may inquire into, examine, investigate and report, as he or she considers necessary, on the expenditure of public monies disbursed, advanced or guaranteed to a private organisation or body in which Government has no controlling interest.

19. Certification and report on audit

(1)

In exercising his or her functions under sections 15 , 16 , 17 and 18 , the Auditor General shall express an opinion on the accounts based on the results of each audit and shall state whether- (a) the accounts conform to the requirements of section 31(6) of the Public Finance and Accountability Act, 2003; (b) the expenditure and receipts shown in the accounts have been dealt with in accordance with proper authority and, in particular, that all expenditure conforms to the authority that governs it; (c) the financial affairs of the entity audited and all revenues received and public moneys under its control have been handled and conducted with regularity and propriety by the accounting officer or any other responsible public officer; (d) all reasonable precautions have been taken to safeguard the receipt, custody, issue and proper use of Government resources and property, and that any regulations, directives and instructions relating to them have been duly observed; and (e) in his or her opinion, the accounts reflected fairly the financial position of the entity audited.

(2)

The Auditor General shall, within nine months, or such longer period as Parliament may by resolution appoint, after the end of the financial year to which the accounts examined and audited under section 15 , 16 , 17 and 18 relate, certify, in respect of each account, the result of the examination and audit.

(3)

The Auditor General shall, within the period mentioned in subsection (2), prepare a report on the examination and audit of all the accounts referred to in subsection (2), and submit the report to Parliament.

(4)

Parliament shall, within six months after receipt of the report submitted to it under subsection (3), debate and consider the report and take appropriate action.

(5)

The Auditor General may, at any time, if it appears to him or her desirable, submit to the Speaker of Parliament and to the Minister, a special report on any matter incidental to his or her powers and duties under this Act.

20. Reference to appropriate committee of Parliament

Where the Auditor General becomes aware of-

(a)

any payment made without due authority;

(b)

any deficiency or loss occasioned by negligence or misconduct;

(c)

any failure to observe a policy of economy; or

(d)

any sum which ought to have been, but was not brought to account, he or she shall, in the case of expenditure, disallow the sum as a charge on public funds and in all other cases, call in question the sum concerned and make a report on the sum to the Speaker of Parliament who shall refer the report to the appropriate committee of Parliament.

21. Value for money audits

(1)

The Auditor General may, for the purpose of establishing the economy, efficiency and effectiveness of the operations of any department or ministry in respect of which appropriation, or other accounts are required to be prepared under the Public Finance and Accountability Act, 2003, or any public organisation, or any local government council, enquire into, examine, investigate or undertake random value for money audits in accordance with Article 163 (3) (b) of the Constitution and report as he or she considers necessary on- (a) the expenditure of public moneys and the use of public resources by ministries, departments and divisions of the Government and all public organisations and local government councils; (b) the conduct of, and performance of their functions by-

(i)

accounting officers;

(ii)

heads of departments and divisions;

(iii)

chief executives and chief administrative officers of all departments; (iv) public organisations; (v) local government councils; (c) any other activity undertaken by the departments, divisions, public organisations and local government councils referred to in paragraph (b).

(2)

Any report prepared by the Auditor General as a result of an examination, enquiry or investigation under this section shall be laid before Parliament and shall be referred to the appropriate committee of Parliament.

(3)

Section 24 applies to any examination, enquiry or investigation conducted by the Auditor-General in the exercise of his or her powers under this section.

22. Special audits and investigations

The Auditor General may carry out special audits, investigations or any other audit considered necessary by him or her.

23. Power to appoint private auditors

(1)

The Auditor General may appoint private auditors to assist him or her in the performance of his or her functions under this Act. (2) Only a person registered and practicing as an accountant under the Accountants Act may be appointed under this section. (3) An auditor appointed under this section shall comply with any general or specific directions given by the Auditor General.

24. Powers of Auditor General

In the exercise of the duty to audit and examine accounts, the Auditor General has the following powers- (a) have access to all books and accounts, money, stores, vouchers, stamps and securities subject to its audit and to any place where any such books and accounts, money or stores are kept; (b) require any person to supply any information or answer any question relating to books and accounts, money or stores subject to its audit;

(c)

at any convenient time, cause a search to be made of, and extracts taken from any books or accounts relating to money or stores subject to its audit, without paying any fee;

(d)

have access to electronic information relating to the audit as he or she has to other documents;

(e)

have access to any Government property;

(f)

station his or her staff at the premises of the organisation being audited, and that organisation shall provide those staff with adequate office space and facilities during the period of the audit;

(g)

request for the opinion of the Attorney General in writing as to any question regarding the interpretation of any Act, regulations or agreements concerning the powers of the Auditor General, or the discharge of his or her duties, and the Attorney General shall give his or her opinion within a reasonable time.

25. Surcharge

If it appears to the Auditor General that there has been any deficiency in respect of any money or stores subject to its audit, the Auditor General may recommend to Parliament that the person in default or responsible, show cause why he or she should not be surcharged with the amount of the deficiency or loss.

26. Right of Auditor General to make recommendations to Minister

The Auditor General may, for the purpose of-

(a)

minimising the unproductive expenditure of public moneys;

(b)

maximising the collection of public revenues; and

(c)

averting loss by negligence, carelessness, theft, dishonesty or otherwise of public moneys, from time to time, make recommendations to the Minister as the Auditor General may consider necessary for the better management of public finances, including any revision of any regulations, directives or instructions issued under this Act or any other law relating to public finance.

27. Delegation of functions and powers of Auditor General

(1)

Subject to subsection (2), the Auditor General may delegate to a member of staff of the Office of the Auditor General, subject to such conditions as the Auditor General may impose, the carrying out or the exercise of any function or power of the Auditor General under this Act.

(2)

The Auditor General shall not delegate- (a) the certification of the results of an examination and audit of accounts under this Act; and (b) the submission of a report required by this Act.

Funds of Office of Auditor General

The funds of the Office of the Auditor General shall include- (a) funds approved by Parliament; and (b) grants and donations as the Minister may approve.

Section analysis Source-linked statutory analysis Source linked

Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.

What this section does

Statutory power

This section confers or regulates the statutory power described as “Funds of Office of Auditor General”.

“The funds of the Office of the Auditor General shall include- (a) funds approved by Parliament; and (b) grants and donations as the Minister may approve.”

Primary legislation Source quotation matched

Practical effect

The power must be exercised by the authorised decision-maker, within the conditions and purpose stated in the section.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved

Elements or requirements

Operative requirements extracted from the consolidated text.

1

The funds of the Office of the Auditor General shall include- (a) funds approved by Parliament; and (b) grants and donations as the Minister may approve.

Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

0

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

Related provisions

No express internal or cross-Act reference appears in this section.

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

Expenses of Office of Auditor General

All monies approved by Parliament to defray the expenses that may be incurred in the discharge of the functions of the Office of the Auditor General or in carrying out the purposes of this Act shall be a direct charge on the Consolidated Fund.

Section analysis Source-linked statutory analysis Source linked

Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.

What this section does

Statutory power

This section confers or regulates the statutory power described as “Expenses of Office of Auditor General”.

“All monies approved by Parliament to defray the expenses that may be incurred in the discharge of the functions of the Office of the Auditor General or in carrying out the purposes of this Act shall be a direct charge on the Consolidated Fund.”

Primary legislation Source quotation matched

Practical effect

The power must be exercised by the authorised decision-maker, within the conditions and purpose stated in the section.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved

Elements or requirements

Operative requirements extracted from the consolidated text.

1

All monies approved by Parliament to defray the expenses that may be incurred in the discharge of the functions of the Office of the Auditor General or in carrying out the purposes of this Act shall be a direct charge on the Consolidated Fund.

Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

0

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

Related provisions

No express internal or cross-Act reference appears in this section.

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

Power to levy fees

(1)

The Auditor General may charge fees for auditing the accounts of any public body or international organisation which does not receive money from the Consolidated Fund.

(2)

Any fees received under subsection (1) shall be paid into the Consolidated Fund.

Section analysis Source-linked statutory analysis Source linked

Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.

What this section does

Statutory power

This section confers or regulates the statutory power described as “Power to levy fees”.

“(1) The Auditor General may charge fees for auditing the accounts of any public body or international organisation which does not receive money from the Consolidated Fund.”

Primary legislation Source quotation matched

Practical effect

The power must be exercised by the authorised decision-maker, within the conditions and purpose stated in the section.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved

Elements or requirements

Operative requirements extracted from the consolidated text.

2

(1) The Auditor General may charge fees for auditing the accounts of any public body or international organisation which does not receive money from the Consolidated Fund.
(2) Any fees received under subsection (1) shall be paid into the Consolidated Fund.

Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

0

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

Related provisions

No express internal or cross-Act reference appears in this section.

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

Bank accounts

The Auditor General shall open and maintain such bank accounts as are necessary for the exercise of the functions of the Office of the Auditor General and shall pay into them all monies received from the Government for the purposes of this Act.

Section analysis Source-linked statutory analysis Source linked

Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.

What this section does

Mandatory duty

This section imposes mandatory requirements concerning “Bank accounts”.

“The Auditor General shall open and maintain such bank accounts as are necessary for the exercise of the functions of the Office of the Auditor General and shall pay into them all monies received from the Government for the purposes of this Act.”

Primary legislation Source quotation matched

Practical effect

The provision uses mandatory language; the responsible person or institution should be able to demonstrate compliance.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved

Elements or requirements

Operative requirements extracted from the consolidated text.

1

The Auditor General shall open and maintain such bank accounts as are necessary for the exercise of the functions of the Office of the Auditor General and shall pay into them all monies received from the Government for the purposes of this Act.

Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

0

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

Related provisions

No express internal or cross-Act reference appears in this section.

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

Investment of surplus funds

Any funds of the Office of the Auditor General not immediately required for any purpose under this Act may be invested in accordance with the Public Finance and Accountability Act, 2003.

Section analysis Source-linked statutory analysis Source linked

Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.

What this section does

Statutory power

This section confers or regulates the statutory power described as “Investment of surplus funds”.

“Any funds of the Office of the Auditor General not immediately required for any purpose under this Act may be invested in accordance with the Public Finance and Accountability Act, 2003.”

Primary legislation Source quotation matched

Practical effect

The power must be exercised by the authorised decision-maker, within the conditions and purpose stated in the section.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved

Elements or requirements

Operative requirements extracted from the consolidated text.

1

Any funds of the Office of the Auditor General not immediately required for any purpose under this Act may be invested in accordance with the Public Finance and Accountability Act, 2003.

Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

0

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

Related provisions

Public Finance and Accountability Act

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

Estimates

(1)

The Auditor General shall, in each financial year, prepare and submit to the President, estimates of the year, of administrative and development expenditures and estimates of revenues of the Office of the Auditor General. (2) The President shall cause the estimates submitted under subsection (1) to be laid before Parliament without revision but with any recommendations that Government may have on them.

Section analysis Source-linked statutory analysis Source linked

Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.

What this section does

Statutory power

This section confers or regulates the statutory power described as “Estimates”.

“(1) The Auditor General shall, in each financial year, prepare and submit to the President, estimates of the year, of administrative and development expenditures and estimates of revenues of the Office of the Auditor General. (2) The President shall cause the estimates submitted under subsection (1) to be laid before Parliament without revision but with any recommendations that Government may have on them.”

Primary legislation Source quotation matched

Practical effect

The power must be exercised by the authorised decision-maker, within the conditions and purpose stated in the section.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved

Elements or requirements

Operative requirements extracted from the consolidated text.

1

(1) The Auditor General shall, in each financial year, prepare and submit to the President, estimates of the year, of administrative and development expenditures and estimates of revenues of the Office of the Auditor General. (2) The President shall cause the estimates submitted under subsection (1) to be laid before Parliament without revision but with any recommendations that Government may have on them.

Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

0

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

Related provisions

No express internal or cross-Act reference appears in this section.

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

Financial year of Office of Auditor General

The financial year of the Office of the Auditor General shall be the same as the financial year of the Government.

Section analysis Source-linked statutory analysis Source linked

Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.

What this section does

Mandatory duty

This section imposes mandatory requirements concerning “Financial year of Office of Auditor General”.

“The financial year of the Office of the Auditor General shall be the same as the financial year of the Government.”

Primary legislation Source quotation matched

Practical effect

The provision uses mandatory language; the responsible person or institution should be able to demonstrate compliance.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved

Elements or requirements

Operative requirements extracted from the consolidated text.

1

The financial year of the Office of the Auditor General shall be the same as the financial year of the Government.

Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

0

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

Related provisions

No express internal or cross-Act reference appears in this section.

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

Accounts

The Office of the Auditor General shall- (a) keep books of accounts and maintain proper records in relation to them; and the books of accounts and records shall be kept in accordance with generally accepted accounting practice; (b) prepare an annual financial statement stating the basis of accounting and shall identify any significant departure from it and the reasons for the departure.

Section analysis Source-linked statutory analysis Source linked

Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.

What this section does

Mandatory duty

This section imposes mandatory requirements concerning “Accounts”.

“The Office of the Auditor General shall- (a) keep books of accounts and maintain proper records in relation to them; and the books of accounts and records shall be kept in accordance with generally accepted accounting practice; (b) prepare an annual financial statement stating the basis of accounting and shall identify any significant departure from it and the reasons for the departure.”

Primary legislation Source quotation matched

Practical effect

The provision uses mandatory language; the responsible person or institution should be able to demonstrate compliance.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved

Elements or requirements

Operative requirements extracted from the consolidated text.

1

The Office of the Auditor General shall- (a) keep books of accounts and maintain proper records in relation to them; and the books of accounts and records shall be kept in accordance with generally accepted accounting practice; (b) prepare an annual financial statement stating the basis of accounting and shall identify any significant departure from it and the reasons for the departure.

Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

0

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

Related provisions

No express internal or cross-Act reference appears in this section.

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

Audit of accounts of Office of Auditor General

(1)

The accounts of the Office of the Auditor General shall, in each financial year, be audited and reported upon by an auditor appointed by Parliament. (2) Notwithstanding anything to the contrary in any law in force, the Office of the Auditor General shall, within three months after the end of its financial year, prepare and submit to the auditor appointed under subsection (1), financial statements of the Office of the Auditor General. (3) The auditor shall have access to all books of accounts, vouchers and other records of the Office of the Auditor General and is entitled to any information and explanation required in relation to those records.

(4)

The audited accounts shall be submitted to the Auditor General not later than six months after the end of the financial year to which they relate.

(5)

The Auditor General shall, as soon as possible, but in any case not later than one month after receipt of the report of the auditor under this section, submit the report to the Speaker of Parliament.

(6)

A copy of the report shall also be submitted by the Auditor General to the Secretary to the Treasury.

(7)

The Auditor General shall pay, in respect of the audit under this section, such fees as determined by Parliament.

Section analysis Source-linked statutory analysis Source linked

Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.

What this section does

Mandatory duty

This section imposes mandatory requirements concerning “Audit of accounts of Office of Auditor General”.

“(1) The accounts of the Office of the Auditor General shall, in each financial year, be audited and reported upon by an auditor appointed by Parliament. (2) Notwithstanding anything to the contrary in any law in force, the Office of the Auditor General shall, within three months after the end of its financial year, prepare and submit to the auditor appointed under subsection (1), financial statements of the Office of the Auditor General. (3) The auditor shall have access to all books of accounts, vouchers and…”

Primary legislation Source quotation matched

Practical effect

The provision uses mandatory language; the responsible person or institution should be able to demonstrate compliance.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved

Elements or requirements

Operative requirements extracted from the consolidated text.

5

(1) The accounts of the Office of the Auditor General shall, in each financial year, be audited and reported upon by an auditor appointed by Parliament. (2) Notwithstanding anything to the contrary in any law in force, the Office of the Auditor General shall, within three months after the end of its financial year, prepare and submit to the auditor appointed under subsection (1), financial statements of the Office of the Auditor General. (3) The auditor shall have access to all books of accounts, vouchers and other records of the Office of the Auditor General and is entitled to any information and explanation required in relation to those records.
(4) The audited accounts shall be submitted to the Auditor General not later than six months after the end of the financial year to which they relate.
(5) The Auditor General shall, as soon as possible, but in any case not later than one month after receipt of the report of the auditor under this section, submit the report to the Speaker of Parliament.
(6) A copy of the report shall also be submitted by the Auditor General to the Secretary to the Treasury.
(7) The Auditor General shall pay, in respect of the audit under this section, such fees as determined by Parliament.

Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

0

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

Related provisions

No express internal or cross-Act reference appears in this section.

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

Offences and penalties

(1)

A person commits an offence who-

(a)

without lawful justification or excuse, wilfully obstructs the Auditor General or any person authorised by the Auditor General in the performance of his or her functions under this Act;

(b)

without reasonable excuse, refuses or fails to comply with any order or direction of the Auditor General;

(c)

without any lawful justification or excuse, refuses or fails to give to the Auditor General or any person authorised by the Auditor General, access to any property books, records, returns or other documents, information referred to in section 24 ; or

(d)

knowingly presents to the Auditor General a false or fabricated document or makes a false statement with intent to deceive or mislead the Auditor General or any person authorised by the Auditor General.

(2)

A person commits an offence who, working in the Office of the Auditor General- (a) misuses any information obtained when conducting an audit of any account under this Act; or (b) colludes with any accounting officer or internal auditor or other public officer in the conduct of their duties under this Act to omit or commit any act; where such omission or commission leads to loss of public funds. (3) A person convicted of an offence under this section is liable, on conviction, to a fine not exceeding one thousand currency points or imprisonment for a term not exceeding twelve years, or both.

Section analysis Source-linked statutory analysis Source linked

Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.

What this section does

Offence or consequence

This section creates or governs statutory liability concerning “Offences and penalties”.

“(1) A person commits an offence who-”

Primary legislation Source quotation matched

Practical effect

A party alleging or defending liability should test the facts and prescribed consequence against each operative requirement.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved

Elements or requirements

Operative requirements extracted from the consolidated text.

6

(1) A person commits an offence who-
(a) without lawful justification or excuse, wilfully obstructs the Auditor General or any person authorised by the Auditor General in the performance of his or her functions under this Act;
(b) without reasonable excuse, refuses or fails to comply with any order or direction of the Auditor General;
(c) without any lawful justification or excuse, refuses or fails to give to the Auditor General or any person authorised by the Auditor General, access to any property books, records, returns or other documents, information referred to in section 24; or
(d) knowingly presents to the Auditor General a false or fabricated document or makes a false statement with intent to deceive or mislead the Auditor General or any person authorised by the Auditor General.
(2) A person commits an offence who, working in the Office of the Auditor General- (a) misuses any information obtained when conducting an audit of any account under this Act; or (b) colludes with any accounting officer or internal auditor or other public officer in the conduct of their duties under this Act to omit or commit any act; where such omission or commission leads to loss of public funds. (3) A person convicted of an offence under this section is liable, on conviction, to a fine not exceeding one thousand currency points or imprisonment for a term not exceeding twelve years, or both.

Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

0

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

Related provisions

Section 24 · Powers of Auditor General

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

Protection of Auditor General's Report from

court proceedings (1) All reports of the Auditor General published for the benefit of Parliament shall be treated as Parliamentary reports and shall enjoy all privileges accorded to Parliamentary reports. (2) For the avoidance of doubt, no civil or criminal proceedings shall be instituted against the Auditor General on the basis of any report published by him or her for the benefit Parliament.

Section analysis 1 source-matched judicial passage Source linked

Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.

What this section does

Mandatory duty

This section imposes mandatory requirements concerning “Protection of Auditor General's Report from”.

“court proceedings (1) All reports of the Auditor General published for the benefit of Parliament shall be treated as Parliamentary reports and shall enjoy all privileges accorded to Parliamentary reports. (2) For the avoidance of doubt, no civil or criminal proceedings shall be instituted against the Auditor General on the basis of any report published by him or her for the benefit Parliament.”

Primary legislation Source quotation matched

Practical effect

The provision uses mandatory language; the responsible person or institution should be able to demonstrate compliance.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved

Elements or requirements

Operative requirements extracted from the consolidated text.

1

court proceedings (1) All reports of the Auditor General published for the benefit of Parliament shall be treated as Parliamentary reports and shall enjoy all privileges accorded to Parliamentary reports. (2) For the avoidance of doubt, no civil or criminal proceedings shall be instituted against the Auditor General on the basis of any report published by him or her for the benefit Parliament.

Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

2

High Court — persuasive authority ✓ Source matched

Section 38 of the National Audit Act, 2008, expressly protects and provide the Auditor General full immunity from court proceedings to all his reports published for the benefit of Parliament which are treated as Parliamentary reports and enjoy all privileges accorded to Parliamentary reports.

Kiboga Twegatte Co-operative Society v Attorney General and 2 Others (Miscellaneous Cause No.326 of 2018) [2019] UGHCCD 295 (21 June 2019)

[2019] UGHCCD 295 · High Court · 2019-06-21

Court level is shown; confirm that the quoted proposition forms part of the ratio before treating it as binding.

Related provisions

No express internal or cross-Act reference appears in this section.

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

Protection from liability of Auditor General

and staff of Office of Auditor General The Auditor General and an employee of the Office of the Auditor General or a person acting on the directions of such a person is not personally liable for any act or omission done or omitted to be done in good faith in the exercise of the functions of the Office of the Auditor General.

Section analysis Source-linked statutory analysis Source linked

Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.

What this section does

Governing rule

This section states the governing statutory rule for “Protection from liability of Auditor General”.

“and staff of Office of Auditor General The Auditor General and an employee of the Office of the Auditor General or a person acting on the directions of such a person is not personally liable for any act or omission done or omitted to be done in good faith in the exercise of the functions of the Office of the Auditor General.”

Primary legislation Source quotation matched

Practical effect

Use this section as the starting statutory rule for “Protection from liability of Auditor General”, together with the linked provisions and current consolidation.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved

Elements or requirements

Operative requirements extracted from the consolidated text.

0

This section states a single governing proposition and does not enumerate separate elements.

Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

1

Citing judgments are indexed, but no express interpretive proposition has yet passed the passage-verification threshold. Open Judicial treatment for the citing passages.

Related provisions

No express internal or cross-Act reference appears in this section.

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

Consultants

The Auditor General may, in the performance of his or her functions under this Act, engage the services of or work in consultation with professional or technical experts or consultants, whether in the public service or not, to enhance the performance of the Office of the Auditor General.

Section analysis Source-linked statutory analysis Source linked

Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.

What this section does

Statutory power

This section confers or regulates the statutory power described as “Consultants”.

“The Auditor General may, in the performance of his or her functions under this Act, engage the services of or work in consultation with professional or technical experts or consultants, whether in the public service or not, to enhance the performance of the Office of the Auditor General.”

Primary legislation Source quotation matched

Practical effect

The power must be exercised by the authorised decision-maker, within the conditions and purpose stated in the section.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved

Elements or requirements

Operative requirements extracted from the consolidated text.

1

The Auditor General may, in the performance of his or her functions under this Act, engage the services of or work in consultation with professional or technical experts or consultants, whether in the public service or not, to enhance the performance of the Office of the Auditor General.

Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

0

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

Related provisions

No express internal or cross-Act reference appears in this section.

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

Service of documents

Any notice or document may be served on the Office of the Auditor General by delivering it at the Office of the Auditor General, or by sending it by registered post to the Office of the Auditor General.

Section analysis Source-linked statutory analysis Source linked

Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.

What this section does

Procedural rule

This section establishes the governing procedure for “Service of documents”.

“Any notice or document may be served on the Office of the Auditor General by delivering it at the Office of the Auditor General, or by sending it by registered post to the Office of the Auditor General.”

Primary legislation Source quotation matched

Practical effect

A litigant should address this rule at the procedural stage named in the section and preserve evidence of compliance.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved

Elements or requirements

Operative requirements extracted from the consolidated text.

1

Any notice or document may be served on the Office of the Auditor General by delivering it at the Office of the Auditor General, or by sending it by registered post to the Office of the Auditor General.

Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

0

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

Related provisions

No express internal or cross-Act reference appears in this section.

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

Regulations

(1)

The Auditor General may, with the approval of Parliament, by statutory instrument make regulations generally for giving effect to the provisions of this Act and for its due administration. (2) Regulations made under subsection (1) may, in respect of any contravention of any of the Regulations- (a) prescribe a penalty of a fine not exceeding seventy five currency points or imprisonment for a term not exceeding one year, or both; (b) in the case of a continuing contravention, prescribe an additional penalty not exceeding fifty currency points in respect of each day on which the offence continues; and (c) prescribe a higher penalty not exceeding one hundred and fifty currency points in respect of a second or subsequent contravention.

Section analysis Source-linked statutory analysis Source linked

Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.

What this section does

Offence or consequence

This section creates or governs statutory liability concerning “Regulations”.

“(1) The Auditor General may, with the approval of Parliament, by statutory instrument make regulations generally for giving effect to the provisions of this Act and for its due administration. (2) Regulations made under subsection (1) may, in respect of any contravention of any of the Regulations- (a) prescribe a penalty of a fine not exceeding seventy five currency points or imprisonment for a term not exceeding one year, or both; (b) in the case of a continuing contravention, prescribe an additional penalty not…”

Primary legislation Source quotation matched

Practical effect

A party alleging or defending liability should test the facts and prescribed consequence against each operative requirement.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved

Elements or requirements

Operative requirements extracted from the consolidated text.

1

(1) The Auditor General may, with the approval of Parliament, by statutory instrument make regulations generally for giving effect to the provisions of this Act and for its due administration. (2) Regulations made under subsection (1) may, in respect of any contravention of any of the Regulations- (a) prescribe a penalty of a fine not exceeding seventy five currency points or imprisonment for a term not exceeding one year, or both; (b) in the case of a continuing contravention, prescribe an additional penalty not exceeding fifty currency points in respect of each day on which the offence continues; and (c) prescribe a higher penalty not exceeding one hundred and fifty currency points in respect of a second or subsequent contravention.

Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

0

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

Related provisions

No express internal or cross-Act reference appears in this section.

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

Amendment of Schedules

The Minister, may, with the approval of Cabinet, by statutory instrument amend Schedule 1 to this Act.

Section analysis Source-linked statutory analysis Source linked

Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.

What this section does

Statutory power

This section confers or regulates the statutory power described as “Amendment of Schedules”.

“The Minister, may, with the approval of Cabinet, by statutory instrument amend Schedule 1 to this Act.”

Primary legislation Source quotation matched

Practical effect

The power must be exercised by the authorised decision-maker, within the conditions and purpose stated in the section.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved

Elements or requirements

Operative requirements extracted from the consolidated text.

1

The Minister, may, with the approval of Cabinet, by statutory instrument amend Schedule 1 to this Act.

Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

0

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

Related provisions

No express internal or cross-Act reference appears in this section.

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

Supremacy of this Act

This Act shall take precedence over all existing Acts relating to the Office of the Auditor General, or to the functions and powers of the Auditor General and any Act in contradiction with this Act is modified to conform to the provisions of this Act.

Section analysis Source-linked statutory analysis Source linked

Approved statute annotation. Statutory quotations are matched to this consolidation and judicial passages are linked to judgments. Check the primary sources alongside this analysis.

What this section does

Mandatory duty

This section imposes mandatory requirements concerning “Supremacy of this Act”.

“This Act shall take precedence over all existing Acts relating to the Office of the Auditor General, or to the functions and powers of the Auditor General and any Act in contradiction with this Act is modified to conform to the provisions of this Act.”

Primary legislation Source quotation matched

Practical effect

The provision uses mandatory language; the responsible person or institution should be able to demonstrate compliance.

Deterministic editorial synthesis — not a substitute for the statutory text Editorial synthesis approved

Elements or requirements

Operative requirements extracted from the consolidated text.

1

This Act shall take precedence over all existing Acts relating to the Office of the Auditor General, or to the functions and powers of the Auditor General and any Act in contradiction with this Act is modified to conform to the provisions of this Act.

Judicial interpretation

Express propositions in source-matched passages from judgments citing this section.

0

No judgment in the current Wakilii corpus expressly cites this section. Bare rule-number references are not assigned where the Order cannot be verified.

Related provisions

No express internal or cross-Act reference appears in this section.

Amendment notes

No section-specific amendment note or instrument-level amendment history appears in this consolidation.

45. Transfer of assets and liabilities

All property and assets vested in the Office of the Auditor General before the commencement of this Act shall, on the commencement of this Act, remain vested in the Office of the Auditor General subject to all interests, liabilities, obligations and trusts affecting the property.

46. Employees of Office of Auditor General

(1)

On the commencement of this Act- (a) all persons who, immediately before the date of commencement of this Act were employed in the Office of the Auditor General, shall continue to be employed in that Office; (b) the terms and conditions, including the salary, on which a person referred to in subsection (1) was employed immediately before the commencement of this Act, shall be no less favorable than those that applied to that person's office immediately before the commencement of this Act; and (c) there is no break or interruption in the employment of such persons because of the enactment of this Act.

(2)

Subject to subsection (1) (b), the terms and conditions of any employment referred to in subsection (1) may be varied after the commencement of this Act.

(3)

Nothing in this Act affects the pension rights under the Pensions Act of any person referred to in subsection (1).

47. Repeal and savings

(1)

Part IV of the Public Finance and Accountability Act, 2003 which provides for the preparation, audit and examination of accounts is repealed except section 31 thereof.

(2)

Notwithstanding the repeal under subsection (1), any examination or audit of public accounts or of the accounts of any public organisation instituted under the repealed Part IV and section 39 of the Public Finance and Accountability Act, 2003 shall be continued as if instituted under this Act.

SCHEDULES.

SCHEDULE 1 Sections 2 , 43

CURRENCY POINT

A currency point is equivalent to twenty thousand shillings.

SCHEDULE 2

OATHS

PART A

Section 6

OATH OF AUDITOR GENERAL

I,........................................................................... having been appointed Auditor General, swear in the name of the Almighty God/solemnly affirm that I will at all times well and truly exercise the functions of the Auditor General in accordance with the Constitution and the laws of the Republic of Uganda and will do right to all manner of people in accordance with the Constitution and the laws of the Republic of Uganda without fear or favour, affection or ill-will, and that I will not directly or indirectly reveal to any unauthorised person, any matter that comes to my knowledge in the discharge of my duties, and committed to my secrecy. (So help me God.)

PARTB

Section 10

OATH OF MEMBER OF STAFF OF OFFICE OF AUDITOR GENERAL

I............................................ having been appointed member of staff in the office of the Auditor General, swear in the name of the Almighty God/solemnly affirm that I will at all times well and truly serve the Republic of Uganda, and that I will perform the functions of officer/employee in the office of the Auditor General in accordance with the Constitution and the laws of the Republic of Uganda, and that I will not directly or indirectly reveal to any unauthorised person any matter, document, communication or information that comes to my knowledge in the discharge of my duties and committed to my secrecy. (So help me God.)

Cross References

Accountants Act, Cap. 266 Companies Act, Cap. 110 Constitution of Uganda Local Governments Act, Cap. 243 Pensions Act, Cap. 286 Public Finance and Accountability Act, 2003 Act. No. 6 of 2003

About this Act

Full text of the Act

Part II

5. Duties of directors Judicial treatment · 0 cases

6. Investment policy Judicial treatment · 0 cases

7. Investment of paid-up capital Judicial treatment · 0 cases

8. Investment of insurance funds Judicial treatment · 0 cases

9. Unsuitable or undesirable investments Judicial treatment · 0 cases

10. Temporary bank Ioan or bank overdraft Judicial treatment · 0 cases

11. Investment records Judicial treatment · 0 cases

12. Reporting requirements Judicial treatment · 0 cases

13. Investment of retained earnings Judicial treatment · 1 case

Part III

14. Penalties Judicial treatment · 0 cases

15. Administrative sanctions Judicial treatment · 0 cases

Part III

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 Judicial treatment · 0 cases

17. Audit of accounts of public organisations Judicial treatment · 0 cases

18. Audit of public monies in private organisations and bodies Judicial treatment · 0 cases

19. Certification and report on audit Judicial treatment · 0 cases

20. Reference to appropriate committee of Parliament Judicial treatment · 0 cases

21. Value for money audits Judicial treatment · 1 case

22. Special audits and investigations Judicial treatment · 2 cases

23. Power to appoint private auditors Judicial treatment · 0 cases

24. Powers of Auditor General Judicial treatment · 0 cases

25. Surcharge Judicial treatment · 0 cases

26. Right of Auditor General to make recommendations to Minister Judicial treatment · 0 cases

27. Delegation of functions and powers of Auditor General Judicial treatment · 1 case

Part VII

45. Transfer of assets and liabilities Judicial treatment · 0 cases

46. Employees of Office of Auditor General Judicial treatment · 0 cases

47. Repeal and savings Judicial treatment · 0 cases

Part I

1. Commencement Judicial treatment · 0 cases

2. Interpretation Judicial treatment · 0 cases

Part II

3. Continuance in existence of Office of Auditor General Judicial treatment · 0 cases

4. Appointment of Auditor General Judicial treatment · 0 cases

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

12. Withdrawal from Consolidated Fund No moneys

13. Functions of Auditor General

14. Independence of Auditor General

15. Audit of accounts of central Government

16. Audit of accounts of local government

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

28. Funds of Office of Auditor General Judicial treatment · 0 cases

29. Expenses of Office of Auditor General Judicial treatment · 0 cases

30. Power to levy fees Judicial treatment · 0 cases

31. Bank accounts Judicial treatment · 0 cases

32. Investment of surplus funds Judicial treatment · 0 cases

33. Estimates Judicial treatment · 0 cases

34. Financial year of Office of Auditor General Judicial treatment · 0 cases

35. Accounts Judicial treatment · 0 cases

36. Audit of accounts of Office of Auditor General Judicial treatment · 0 cases

Part V

37. Offences and penalties Judicial treatment · 0 cases

Part VI

38. Protection of Auditor General's Report from Judicial treatment · 2 cases

Duties of directors

Investment policy

Investment of paid-up capital

Investment of insurance funds

Unsuitable or undesirable investments

Temporary bank Ioan or bank overdraft

Investment records

Reporting requirements

Investment of retained earnings

Penalties

Administrative sanctions

Audit of accounts of local government

Audit of accounts of public organisations

Audit of public monies in private organisations and bodies

Certification and report on audit

Reference to appropriate committee of Parliament

Value for money audits

Special audits and investigations

Power to appoint private auditors

Powers of Auditor General

Surcharge

Right of Auditor General to make recommendations to Minister

Delegation of functions and powers of Auditor General

Transfer of assets and liabilities

Employees of Office of Auditor General

Repeal and savings

Commencement

Interpretation

Continuance in existence of Office of Auditor General

Appointment of Auditor General

Funds of Office of Auditor General

Expenses of Office of Auditor General

Power to levy fees

Bank accounts

Investment of surplus funds

Estimates

Financial year of Office of Auditor General

Accounts

Audit of accounts of Office of Auditor General

Offences and penalties

Protection of Auditor General's Report from

Protection from liability of Auditor General

Consultants

Service of documents

Regulations

Amendment of Schedules

Supremacy of this Act