Constitution of Uganda / Article 163 Auditor General
Auditor General
163.Auditor General
(1)There shall be an Auditor General who shall be appointed by the President with the approval of Parliament.
(2)A person shall not be appointed Auditor General unless that person—
(a)is a qualified accountant of not less than fifteen years’ standing; and
(b)is a person of high moral character and proven integrity.
(3)The Auditor General shall—
(a)audit and report on the public accounts of Uganda and of all public offices, including the courts, the central and local government administrations, universities and public institutions of like nature, and any public corporation or other bodies or organisations established by an Act of Parliament;
(b)conduct financial and value for money audits in respect of any project involving public funds;
(c)in consultation with the Public Service Commission, employ and discipline his or her own staff; and
(d)have power to engage private auditors to assist him or her in the performance of his or her functions.
(4)The Auditor General shall submit to Parliament annually a report of the accounts audited by him or her under clause (3) of this Article for the financial year immediately preceding.
(5)Parliament shall, within six months after the submission of the report referred to in clause (4) of this Article, debate and consider the report and take appropriate action.
(6)Subject to clause (7) of this Article, in performing his or her functions, the Auditor General shall not be under the direction or control of any person or authority.
(7)The President may, acting in accordance with the advice of the Cabinet, require the Auditor General to audit the accounts of any body or organisation referred to in clause (3) of this Article.
(8)The salary and allowances payable to the Auditor General shall be charged on the Consolidated Fund.
(9)The accounts of the office of the Auditor General shall be audited and reported upon by an auditor appointed by Parliament.
(10)The Auditor General may be removed from office by the President only for—
(a)inability to perform the functions of his or her office arising from infirmity of body or mind;
(b)misbehaviour or misconduct; or
(c)incompetence.
(11)The Auditor General may retire at any time after attaining the age of 60 years, and shall vacate office on attaining the age of 70 years.
(12)The Auditor General shall vacate office if he or she is under a sentence of death or a sentence of imprisonment exceeding nine months without the option of a fine, imposed by a competent court.
(13)Any question for the removal of the Auditor General shall be referred to a tribunal appointed by the President, which shall submit its findings to the President; and the President may remove the Auditor General if the tribunal recommends that he or she should be removed on any of the grounds specified in clause (10).
(14)Where the question for removal of the Auditor General involves an allegation that the Auditor General is incapable of performing the functions of his or her office arising from infirmity of body or mind, the President shall, on the advice of the head of the Health Services of Uganda, appoint a medical board which shall investigate the matter and report its findings to the President with a copy to the tribunal.
(15)Where a tribunal is appointed by the President under clause (13) in respect of the Auditor General, the President shall suspend that Auditor General from performing the functions of his or her office.
(16)A suspension under clause (15) shall cease to have effect if the tribunal advises the President that the Auditor General suspended should not be removed.
(17)Parliament shall make laws to regulate and facilitate the performance of the functions of the Auditor General.