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by Keto Nyapendi Kayemba BCOM, MBA, FCCA, CISA, CPA(U) ASSISTANT AUDITOR GENERAL

The CHOGM Audit: The Uganda Example A presentation at The Accountability and I ntegrity workshop Hyatt Hotel, SA 7 th to 9 th April, 2010. by Keto Nyapendi Kayemba BCOM, MBA, FCCA, CISA, CPA(U) ASSISTANT AUDITOR GENERAL. Contents. The execution of the chogm audit Effects

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by Keto Nyapendi Kayemba BCOM, MBA, FCCA, CISA, CPA(U) ASSISTANT AUDITOR GENERAL

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  1. The CHOGM Audit:The Uganda ExampleA presentation at The Accountability and Integrity workshopHyatt Hotel, SA7th to 9th April, 2010 by KetoNyapendiKayemba BCOM, MBA, FCCA, CISA, CPA(U) ASSISTANT AUDITOR GENERAL

  2. Contents • The execution of the chogm audit • Effects • Challenges

  3. Genesis • Early planning: before the activity took place (January, 2007) • Ensured completeness: 13 agencies. • Obtained an understanding of the whole activity. Met all AO’s • CHOGM structure • CHOGM funding • CHOGM period • Received a request from the Prime Minister (Jan, 2008) • Realised the need for specialised help in the form of engineering experts • Who was to be accountable • How much & where • Sourced the funding • Sourced the experts

  4. Execution • Executed an elaborate coordinated audit. • Main coordination team at the task force head – MOFA • All other teams were involved • Close top level supervision. • Tried to identify all funding that was channeled for CHOGM • Main Ministries • Parastatals: URA, CAA • Agencies – security. • Coordinated the engineering audit. Did we succeed ?

  5. Reporting • Complete whole sum reporting to enable proper understanding and follow up. • The first two reports were sent to The Prime Minister and The Speaker. • Financial – April, 2008 • Engineering – September, 2008 • Follow up- February 2009 • Sent out the reports to other Anti Corruption Agencies. • Minister of Ethics and Integrity • IGG • CID All three reports were incorporated in OAG report 2009.

  6. Some of the major Findings • CHOGM was a success but there were issues; • Planning; • Delayed preparations • Late completions of road works: after chogm, some roads being started on after the event, some roads not linked to chogm sites. • Flaws in procurements • Rushed/ direct. • Huge price variations • Lack of Engineers estimates • Lack of Management comprehension of ‘the after’; • Huge outstanding debts created, uncompleted work, uncollected revenue. • No closure strategy, no sustainability of infrastructure strategy, no inventory of assets. • No security over money in PPP’s Biggest integrity issues raised here.

  7. Technical assistance to PAC • Auditor General personal presence on high level PAC meetings • Team leader to provide full time technical assistance and also to carry out any follow up audits necessary

  8. Very high; at the political level Effects of the audit • Increased awareness at all levels of the need for being accountable. • Reduced loss of funds: • road works being done at least to satisfactory levels of completion, • collection of revenue, • follow up of funds in PPP’s. • Rise in the audit office profile. • Growth in audit office knowledge and experience. • Handling of big audits • Effective reporting • Use of experts • Liaising with PAC

  9. Challenges • The level of the Chogm activity ; Sub committee of cabinet. • Strong audit law • Strong AG • Capable staff • Focus – Chogm was a success but there were things that we could have done better. • Some of the activities were not yet complete: Follow up audit. • The activity funding span through various years • The procurement law was still new and we were not experts on it yet. • Young multiparty democracy

  10. ‘Yes, CHOGM was a real success, even for accountability’. Thank you for listening. www.oag.go.ug.

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