The Office of the Auditor General is the Supreme audit institution mandated to audit all government receipts and public spending and to ascertain whether expenditures yielded value for money in government offices, public bodies and statutory organisations. Other responsibilities of the office are to ensure efficiency and profitability of government activities.
In executing his or her duties, like any other organ, the Auditor General spends millions but the question of who audits the auditors is rarely asked.
According to the Auditor General, Obadiah Biraro, his office presents a report of its spending to the Minister of Finance on every 15th of the month.
“The Auditor General being the supreme auditing body in the country undergoes a different form of auditing annually. We are audited by an independent auditor,” said Biraro, adding that the auditing firm has to be certified.
He observed that the firm has to go through competitive bidding.
“The firm gives a copy of its audit report to Parliament through which it can base to do its audit analysis,” he said.
He, however, pointed out that in situations where development partners offer money to the AG’s office; they are automatically entitled to a copy of the audit report.
The Auditor General’s office has been operational for the last ten years and has since published and presented eight reports to the Parliament.
According to Biraro, his office has also frequently been audited, adding that the parliamentary Public Accounts Committee has the right to summon him if the report sent to parliament raises any questions.
The Chairperson of the Public Accounts Committee, Juvenal Nkusi, said that the AG’s office is audited in many ways including reviewing annual reports.