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Section 91: Audit of Accounts for Local Governments in Uganda

91.Audit of accounts

(1)The accounts of every local government council and administrative unit shall be audited by the Auditor General or an auditor appointed by the Auditor General.

(2)The Auditor General may carry out surprise audits, investigations or any other audit considered necessary.

(3)The Auditor General shall give the report of the audited accounts

(a)Parliament;

(b)the Minister responsible for finance;

(c)the Minister;

(d)the local government or administrative unit to which the audit relates;

(e)the local government public accounts committee;

(f)the Local Government Finance Commission;

(g)the Inspector General of Government; and

(h)the Resident District Commissioner.

Plain English Summary

Every local government council and administrative unit must have its accounts audited by the Auditor General or an appointed auditor. The Auditor Gene...

AI-generated, for reference only.

🔍Search Tips
  • • Search by keyword: "land", "tax", "arrest"
  • • Use exact phrases: "land commission"
  • • Enter citations: 45, 45(3)(a), 45:3:a
  • • Press / to search, Esc to close

Searching within Local Governments Act. Faster results.