Head of Public Service and Secretary to the Cabinet Lucy Nakyobe (C) looks on as outgoing Auditor General John Muwanga Ssemwezi (R) hands over instruments of power to his successor Edward Akol (C), during a ceremony at the audit house in Kampala on July 26, 2024. PHOTO/ ISAAC KASAMANI
In the National Audit Act of 2008, the Auditor General serves the key function of establishing how public resources are utilised and spotlighting entities and or individuals that may falter on the job or misuse public resources.
The findings, as presented annually to Parliament, are accompanied by recommendations to the Executive to improve efficacy, service delivery and nabbing abusers.
It is this role which Mr Edward Akol assumed on Friday, that key government officials said should be tightened in order to address the stealing and misuse of taxpayer money, among other forms of corruption which has polarised the country.
Per figures presented by the ombudsman, Uganda loses Shs9 trillion annually to corruption. The top corruption conduit is salaries paid despite absenteeism, with leakages put at Shs2.3 trillion. The major other corruption conduits are loss of environment resources (Shs2.2 trillion); corruption in contract royalties (Shs859 billion); corruption in procurement (Shs614 billion); and bribing judicial officers (Shs762 billion) in that order.
Speaking during a function as Akol took over the reins of the office of Auditor General for his predecessor John Muwanga, Ms Lucy Nakyobe, the head of Public Service, noted that some gaps in the Office have undermined accountability, urging Mr Akol to tighten up.
“One of the most pressing challenges in our nation, today, we are facing a vast issue of corruption. We know what corruption does. It hampers development, but also undermines the fabrics of our society and denies our people’s services,” she said.
According to Nakyobe, the youth-led March to Parliament protests in the previous week signal a frustrated population.
“Why are they raising their voices? Because we are not doing our work properly. I don’t want to hide this. We are the ones who audit. So let us tighten a bit in whatever we are doing,” she said
“I want you to prioritise the fight against corruption. Ensure that every shilling of the public funds is accounted for. Ensure that those who engage in corruption practices are held accountable. And ensure that the principles of transparency and accountability are upheld at all times,” she added.
Paper accountability
Mr Ramathan Ggoobi, the Finance ministry Permanent Secretary and Secretary to the Treasury (PSST), made recommendations as to how the auditor can help improve the fight against abuse of public resources.
“We need what we call accountability with measurable results; not paper accountability. We have a lot of paper accountability. Accounting officers account very well on paper and you give them what you call an unqualified opinion. But then when you go to check on those very people, on their institutions, what they have delivered, it’s garbage. Somebody is excelling on paper, on the ground the results are not there,” he said.
Both Nakyobe and PSST Ggoobi admitted to a failure on the part of the government to implement the recommendations made by the Auditor General
“And out of those many recommendations, about less than a third of them are implemented. I want to make a commitment that we are going to implement them. I have already directed my internal Auditor-General to compile an actionable matrix of all the key findings and recommendations of the Auditor-General of Uganda for the past four years,” Mr Ggoobi said, and committed to fund the Office of the Auditor General (OAG) to conduct value and forensic audits.
Mr Matia Kasaija, the minister for Finance, Planning and Economic Development, attributed corruption to greed.
“You have come when Uganda has got a terrible disease. People don’t want to live on what they have earned legitimately. You must get to the bottom of it. We as political leaders are ready,” Mr Kasaija said.
Akol vows
On his part, Akol committed to up the fight against corruption as the country reels under the burden and effects of abuse of public resources by those in power.
“It is an enormous responsibility, which involves, as I always say, giving assurance to the country, the entire country, that indeed all the appropriate resources have been spent well, and in accordance with the laws and regulations, and that related government programmes and projects have been implemented as envisaged,” Mr Akol said
He added: “The assurance on my part and team is that we will do our utmost best to execute this responsibility,”
A certified public accountant, Mr Akol started working at the OAG in 1994 as an auditor, serving as senior auditor, senior principal auditor and Assistant Auditor General. He holds a Master of Business Administration from Edinburgh Business School of Heriot-Watt University in Scotland, and a Bachelor Degree from Makerere University.
Muwanga hailed
Mr Muwanga, who has been at the helm of the Office of the Auditor General for 23 years, was hailed as a man of integrity and a stellar work ethic. He was also lauded for transforming the OAG, and greatly improving public finance management in the country.
“Mr Muwanga, I think, is the definition of three key words. Integrity, credibility and professionalism,” PSST Ggoobi said.
“His tenure has been marked by remarkable achievements and unwavering commitment to the principles of accountability and transparency. Mr Mwanga’s leadership has been instrumental in elevating the standards of public auditing in the country. Under his stewardship, the Office of the Auditor-General has strengthened its audit processes and also earned a reputation for excellence and integrity,” Mr Muwanga’s successor said.
“He created an environment conducive for staff to grow and thrive. That is why we see his successor being picked from within,” Mr Stephen Kateregga, Assistant Auditor General, said.
Mr Akol began his career with the Office of the Auditor General in 1994 as an auditor, rose to senior auditor in 1999, and became the Senior Principal Auditor before his appointment as Deputy Auditor General.
In remarks delivered by his son, Robert Muwanga, the former Auditor General thanked his former workmates and family for the support that enabled him to thrive in his two decade career journey.
Functions of the Auditor General
The functions and powers of the Auditor General as specified in Part III of the National Audit Act 2008 and the Public Financial Management Act 2015 include:
1. To approve withdrawal of funds from the Consolidated Fund.
2. To audit and report on the public accounts of Uganda and all public offices, including:
a. Audit of accounts of the Central Government.
b. Audit of accounts of Local Government councils and administrative units.
c. Audit of accounts of public organisations.
d. Audit of public monies in private organisations and bodies.
e. Certification and report on the audit.
f. Refer to the appropriate committee of Parliament any non-compliance, deficiency and none attainment of value for money.
g. Conduct value for money audits.
h. Conduct special audits and investigations
i. Engage private auditors to assist him or her in the performance of his or her functions.
j. Recommend to Parliament that a person in default or responsible for any loss or deficiency established in the course of audit show cause why he or she should not be surcharged with the amount.
k. Make recommendations to the minister of Finance, Planning and Economic Development to minimise unproductive expenditure and maximise revenues, as well as averting any loss.
l. Grant warrants for the withdrawal of funds from the Petroleum Fund.
Former Auditor Generals
1. G H Kabiswa (1968 to 1975)
2. Leo Outeke (1975 to 1992)
3. James Kahooza (1992 to 2001)
4. John Muwanga (2001-2005)
5. John Muwanga (2007-2024)
