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John F. S. Muwanga Auditor General-Uganda Kampala, 7 May 2013

Eastern African Association of Public Accounts Committees (EAAPAC) & Southern African Development Community Organisation of Public Accounts Committees (SADCOPAC) How to use Audit Reports to oversee Public Procurements. John F. S. Muwanga Auditor General-Uganda Kampala, 7 May 2013.

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John F. S. Muwanga Auditor General-Uganda Kampala, 7 May 2013

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  1. Eastern African Association of Public Accounts Committees (EAAPAC) &Southern African Development Community Organisation of Public Accounts Committees (SADCOPAC)How to use Audit Reports to oversee Public Procurements John F. S. Muwanga Auditor General-Uganda Kampala, 7 May 2013

  2. LEGAL MANDATE OF OAG The Mandate of the Auditor General (AG) • The Constitution of Uganda - Article 163 ~ audit and report to Parliament on the public accounts of Uganda. • The National Audit Act (NAA) 2008, ~section 21- conduct value for money audits of all projects involving public funds. ~ under section 13(e)- shall undertake procurement audits.

  3. Objectives of the Procurement Audits • Ensure the Application of; • fair, • competitive, • transparent, • non-discriminatory • value for Money procurement and disposal standards and practices are followed

  4. Procurement procedures undertaken OAG • Inquire whether there has been a procurement audit by PPDA. Obtain the report and review its scope, methodology and where possible the qualifications of the auditor before relying on it. • Review audit issues raised and action taken by management to address them • Extract issues raised and not addressed and report on them • For complex procurement request for procurement expert

  5. Procurement procedures for sample selected

  6. Procurement procedures cont…

  7. Procurement procedures cont…

  8. Real time procurement procedures • Use of the procurement plans to follow up procurements timely as they occur • Using a risk assessment, the Auditor General may appoint a person to seat on the procurement committees as an ex-official to observe the procurement processes and make an opinion thereafter.

  9. Post Procurement Audit actions • The Auditor General may request the Accounting Officers to prepare Action plans for implementation of the audit recommendations.

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