In government’s bid to improve and streamline an effective and efficient supreme Audit Institutions geared towards  Promoting Public Accountability. The Office of the Auditor General was in 2014 given an operational independence to undertake audits and to provide assurance on use of public resources on behalf of the citizens of Uganda through Parliament.

In the system of governance in Uganda, responsibility and accountability go together. The Executive collects, disburses and manages public funds. Each government agency is answerable to the public and the taxpayers, on the manner in which it performs its stewardship functions. The institution of the Office of the Auditor-General, also known as the Supreme Audit Institution of Uganda, has been created by the Constitution and the National Audit Act 2008 to act on behalf of the citizens of Uganda, in providing an independent assurance on the use of public resources (Article 163 of the Constitution).

Consistent with the Constitution, the Auditor General conducts audits, and investigations to assess the efficiency, effectiveness, and accountability of public sector agencies and their programs. Enhancing and strengthening accountability is the central objective of OAG’s audit of public expenditure.

Audit reports on the performance of the government provides opportunity to the legislators, public servants, investors, business leaders, citizen groups, media, development agencies, academicians and other stakeholders to know how public funds are spent and to assess the quality of public administration. This allows public scrutiny of Government operations and generates pressure for honest and productive public servants and facilitates an accountable system of governance necessary for efficient service delivery.

The Office forms part of the Accountability value chain, works with Parliament and the Executive in promoting accountability and good governance as illustrated in accountability cycle below: