| 67 |
In law, is there an agency, series of agencies, or equivalent mechanism overseeing state-owned companies? |
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67:
In law, is there an agency, series of agencies, or equivalent mechanism overseeing state-owned companies?
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| Score: |
YES |
NO |
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Comments: The Office of the Auditor General works hand in hand with committees of the Parliament including the Public Account Committee (PAC), Committee on Statutory Authorities and State Enterprises (COSASE) and the local government accounts committees.
References: Article 163 (1) of the Constitution of Uganda. There shall be an Auditor General appointed by the president with approval of Parliament with powers to in 3 (a and b), audit and report on public accounts; (b) conduct financial and value for money audits in respect of any project involving public funds
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| 68 |
Is the agency, series of agencies, or equivalent mechanism overseeing state-owned companies effective? |
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68a:
In law, the agency, series of agencies, or equivalent mechanism overseeing state-owned companies is protected from political interference.
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| Score: |
YES |
NO |
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Comments:
References: Article 163 (6) of the Constitution of Uganda. In performing his or her duties the Auditor General shall not be under the direction or control of any person or authority. (4) The Auditor General shall, in each year, submit to Parliament a report of the accounts he or she has audited.
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68b:
In practice, the agency, series of agencies, or equivalent mechanism overseeing state-owned companies has a professional, full-time staff.
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| Score: |
100 |
75 |
50 |
25 |
0 |
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Comments: The OAG has limited resources including staffing. This is in comparison to the large number of public sector organizations and programs within its audit mandate. Furthermore, another challenge is on improving skills and knowledge among personnel of the Office of the Auditor General. This problem is not limited to only the Auditor General, but is a problem across public service departments in Uganda.
References: www.oag.go.ug (Office of the Auditor General)
Peer Review Comments: The Office of the Auditor General (OAG) has staff available though more staff would be ideal for its effective function.
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68c:
In practice, the agency, series of agencies, or equivalent mechanism overseeing state-owned companies receives regular funding.
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| Score: |
100 |
75 |
50 |
25 |
0 |
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Comments: The Office of the Auditor General receives regular funding, allocated to it in the budget. This and other resources to the institution are limited compared to the large number of public sector organizations and programs within its audit mandate.
References: www.og.go.ug
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68d:
In practice, when necessary, the agency, series of agencies, or equivalent mechanism overseeing state-owned companies independently initiates investigations.
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| Score: |
100 |
75 |
50 |
25 |
0 |
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Comments: The Office of the Auditor General is a strong pillar and has worked closely with the police, Inspectorate of Government, the Parliamentary Budget Committee, and the Directorate of Public Prosecutions to initiate and conduct investigations into utilization of public funds at central and local government levels.
References: New Vision and Daily Monitor, June 2008 to August 2009
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68e:
In practice, when necessary, the agency, series of agencies, or equivalent mechanism overseeing state-owned companies imposes penalties on offenders.
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| Score: |
100 |
75 |
50 |
25 |
0 |
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Comments: The Office of the Auditor General has not had capacity to enforce penalties.
Its mandate is to provide reports to Parliament with recommendations. The role of enforcing penalties thus rests upon the executive and other bodies as may be sanctioned by Parliament.
However, often times its recommendations are never implemented, sometimes due to the influence of politics, while in other instances, the Parliament takes too long to debate the reports from the institution, so by the time penalties are sanctioned, some offenders have changed jobs or even responsibilities.
References: Media Reports (New Vision, Daily Monitor June 2008 to August 2009) www.oag.go.ug
Peer Review Comments: Enforcement of penalties by the Office of the Auditor General (OAG) has never happened.
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| 69 |
Can citizens access the financial records of state-owned companies? |
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69a:
In law, citizens can access the financial records of state-owned companies.
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| Score: |
YES |
NO |
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Comments: Despite this law, the Official Secrets Act has often been used by some officials to deny citizens access to information.
References: Article 41 of the Constitution of Uganda guarantees every citizen a right of access to information in the possession of the state or any other organ of the state except where the release of the information is likely to interfere with the security of the state or the right to the privacy of any other person.
Peer Review Comments: But it is not clear what kind of information about the financial records of state-owned companies that the citizen is receiving. The majority of citizen requests for information are considered to be interfering with state security.
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69b:
In practice, the financial records of state-owned companies are regularly updated.
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| Score: |
100 |
75 |
50 |
25 |
0 |
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Comments: In most cases, some of the state-owned enterprises go noticed unless a huge event puts them in the limelight happens.
For example, the Sugar Corporation of Uganda (SCOUL), in which the government has 51 percent of shares, has not been checked by the Auditor General, since the company's establishment in 1980 by April 2007 with the company declaring losses. This revelation came after its involvement in the purchase of controversial Mabira Forest Land.
References: www. Media Reports. (New Vision, April 11, 2007)
Peer Review Comments: The updating of the financial records of state-owned companies is a quiet process that is only noticed during a scandal.
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69c:
In practice, the financial records of state-owned companies are audited according to international accounting standards.
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| Score: |
100 |
75 |
50 |
25 |
0 |
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Comments: Accounts are audited according to International Standards. The office of the Auditor General is also a member of the INTOSAI and its regional grouping in Africa, AFROSAI. INTOSAI (International Organization of Supreme Audit Institutions) is the professional organization of Supreme Audit Institutions (SAIs, i.e. national audit offices) in countries that belong to the United Nations or its specialized agencies.
References: www.oag.go.ug
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69d:
In practice, citizens can access the financial records of state-owned companies within a reasonable time period.
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| Score: |
100 |
75 |
50 |
25 |
0 |
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Comments: Some reports are available on the auditor general's website, but even there most reports are not published, so one has to physically visit the office of the auditor general.
References: www.oag.go.ug Media reports (New Vision, Monitor, June 2008 to August 2009)
Peer Review Comments: Most of the financial records of state-owned companies are not easily available to the public.
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69e:
In practice, citizens can access the financial records of state-owned companies at a reasonable cost.
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| Score: |
100 |
75 |
50 |
25 |
0 |
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Comments: Reports are accessible free of charge on the website. (www.oag.go.ug)
However internet access in Uganda is still small, which implies that people must visit the office of the auditor general. In doing this this, they have to pay costs of photocopying, which are sometimes prohibitive if it is to be met by an individual. Most organizations can afford this. This is because the reports tend to bulky for example the reports to Parliament are in the range of 400 pages or more.
References: www.oag.go.ug
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