Uganda

The Office of the Auditor General (OAG) is the Supreme Audit Institution (SAI) of Uganda. The provisions of the Constitution of the Republic of Uganda (1995) as amended under Article 163, sets out the appointment, mandate and removal of the Auditor General. The Auditor General is appointed by the President with the approval of Parliament. 

There is a legal framework that safeguards the tenure and removal of the Auditor General. The Constitution mandates the Auditor General to audit and report on all public accounts of Uganda and to further conduct financial and Value for Money audits in respect of any project involving public funds. In executing his or her mandate, the Auditor General is guided by national laws and regulations, International Standards on Auditing and International Standards for Supreme Audit Institutions (ISSAIs). The Auditor General performs his mandate independently; not under the direction or control of any person or authority.