OAG Information Flyer

The Auditor General, Mr. John Muwanga, has challenged staff to exercise in order to keep fit and be more productive at work.

Mr. Muwanga used the occasion of the Audit League final pre-activities that included sack race and aerobics, and practically demonstrated to staff the need for exercising by participating in aerobics sessions.

In his speech to staff who turned up to support their teams during the final match to mark the climax of the Audit

July | 2017

league 2017 at Namboole stadium, Mr. Muwanga said he found aerobics helpful in-case of back pains and general body fitness and called upon them to embrace it.

“I have personally done aerobics this morning, and certainly I recommend it a hundred percent to you,” he said.

Mr. Muwanga used the same opportunity to thank the OAG sports committee for organizing a successful league.

Cont’d. Pg.81

www.oag.go.ug

OAG Audit League 2017CG 1 Directorate crowned Audit League Champions 2017

IssueIN THIS

Office of the Auditor General Audit House, Plot 2C, Apollo Kaggwa Rd

Tel: +256 (0) 41 7336000E-mail: info@oag.go.ug

Website: www.oag.go.ug

The Auditor General Mr. John F.S Muwanga hands a trophy to CG1, the champions of the Audit league 2017 at Nambole stadium as Assistant Auditor General - Corporate Mr. Francis Masuba and

sports boss Mr. Kimuli Anthony cheer.

1. OAG Audit League2. OAG Women’s Forum Annual General Meeting3. AG queries bite hard as PAC squeezes

Accounting Officers4. The New Auditor’s Report5. New International Audit Standard ISA 701 -

Key Audit Matters (KAMs)6. AG advises fresh graduates7. Public Relations Unit trains media8. OAG News Updates9. OAG Pictorial

OAG Information Flyer

Over 100 OAG female staff attended the OAG Women’s Forum General meeting at Hotel African on Friday 30th June, 2017.

In line with the Forum constitution, the female staff hold a meeting every year to review progress on set objectives as per their strategy. It is also an opportunity for them to share experiences and get inspiration/motivation for them to continue performing exceptionally in the execution of their roles.

The event which pulled OAG female staff from all Corners of the country was officiated by the Forum Patron also the Assistant Auditor General - Audit (AAG-A), Mrs. Keto Nyapendi Kayemba.

In her address, Mrs. Kayemba implored the ladies to innovate and plan for the future both within and outside office.

“It is important for you to know where you want to be in terms of your career, 5, 10, 15 years from now and work towards it.,” Mrs. Kayemba said.

She advised the ladies to think ahead and avoid being myopic in the management of their jobs, families and life in general.

She appreciated the Forum Executive Committee chaired by the Principal Legal Officer, Ms. Caroline Bonabana for ensuring that the forum delivers on its objectives.

Throughout the year, the Executive Committee worked towards successful implementation of the constitution of the Forum and all the activities as planned.

During the year, the Forum spear-headed the Corporate Social Responsibility activity that focused on supporting menstrual hygiene in selected schools from Northern and Eastern Uganda.The program benefited 11 schools from the districts of Jinja, Mbale, Soroti and Gulu.

“It is important for you to know where you want to be in terms of your career, 5, 10, 15 years from now and work towards it.” Mrs. Keto Nyapendi Kayemba, AAG-A

OAG Women’s Forum Annual General MeetingAssistant Auditor General-Audit calls for Innovation and Progressive Development

2

Members of the OAG Women’s Forum and invited guests pose for a group photo after the AGM

The Executive Committee appreciated members who contributed generously towards the successful implementation of the activity.

Key on the AGM’s agenda was the appointment of a new Executive Committee. The ladies overwhelmingly voted all the members of the previous committee giving the same team an opportunity to serve another term.

OAG Women’s Forum Executive Committee; Chairperson: Caroline Bonabana, Vice Chairperson: Phionah Nabawanda Muledhu, Secretary: Elina Ayesiga,

Treasurer: Freda Nabanoba, Publicity Secretary: Maria Gwokyalya

The elections were presided over by the Forum Adviser and also former Forum Chair, Assistant Director of Audit, Ms. Sheila Ssemugooma.

The AGM was graced by a motivational speaker and former Minister of Ethics and Integrity, Hon. Dr. Miria Matembe. She encouraged members to live a purposeful life, guided by God. She delved into gender issues that greatly enlighted the male staff in attendance led by the Assistant Auditor General-Corporate Mr. Francis Masuba.

The day was crowned with a cocktail and a memorable performance by Afrigo Band.

Gloria Nakibuuka NamugeraSenior Public Relations Officer

Every 31st of December of each year the Auditor General is required by the Constitution to submit to the speaker of Parliament a report on the audited accounts of public offices.To an ordinary citizen and someone outside audit, they take it be a mere annual tradition, without reorganizing the impact the findings contained therein have as far as enhancing public accountability, good governance and service delivery in the country.

For others who follow the Public Accounts Committee (PAC) proceedings when Accounting Officers are being tasked to account for whatever messes surrounding tax payers’ money, very few recognize the contribution of Office of the Auditor as far as unearthing those rots in public offices is concerned.

However, on the 5th July 2017, the stakeholders in the Jinja Audit Region comprised of Local Government accounting officers flanked by their technical staff, the media, political leaders and members of the general public recognised how powerful the Auditor General is as far as ensuring proper use of public resources, during Local Government PAC hearings chaired by Hon. Reagan Okumu.

Fourteen Accounting Officers from the districts of Jinja, Kayunga, Mayuge, Buikwe, Kamuli, Buyende, Kaliro, Luuka, Namutumba, Iganga, Bugiri, Namayingo, and municipalities of Jinja and Iganga, were summoned to answer queries contained in the 2015/2016 Auditor General’s Report at Jinja Council hall.

3OAG Information Flyer

AG queries bite hard as PAC squeezes Accounting Officers The Auditor General’s role in enhancing public accountability and service delivery

Mayuge Chief Administrative Officer (holding microphone) together with her technical team facing PAC

It was evident that the Auditor General’s report is a key component in the accountability cycle as the chair kept referring to the report for every question he posed before the Accounting Officers.

Accounting officers feel the pinch of the report.

The day did not go well with Mayuge Accounting Officer after failing to answer the queries raised in the report which forced the Committee’s chair Hon. Okumu, to throw her out with her technical team.

Meanwhile, the District Engineer spent a night behind bars at Jinja police station after giving false information to the committee, surrounding sh 1b from the Road fund which was spent before constituting the district roads committee.

The Jinja Municipal Accounting Officer could not survive the hook after the PAC discovered that the Municipality under declared local revenue collected from the central market, as revealed by the AG’s Report.

The PAC chair reorganized and appreciated the technical support provided by Parliamentary Liaison staff from the Office of the Auditor General, remarking that they have made their work easy by helping them interpret the audit language.

The PAC has so far covered the Audit Regions of Gulu, Jinja, Soroti and Masaka.

Judas NatambaPublic Relations Officer

The PAC chair recognised and appreciated the technical support provided by Parliamentary Liaison staff from the office of the Office Auditor General, remarking that they have made their work easy by helping them interpret the audit language.

Since the start of my audit career, almost twenty years ago, there has not been such a fundamental change to the format of the Auditor’s Report, as it is the case for audits of financial statements, starting with the period ending 15th December, 2016. The change has significantly modified the presentation and appearance of the Auditor’s report.

The Opinion of the Auditor has been at the end of the report in previously, however, in the new Auditor’s report, the Opinion of the auditor on the financial statements comes immediately after the addressee of the report.

This is meant to enable busy readers to understand the view of the auditor on the entity’s financial position and performance for the period on the onset.

The Standards that have been revised (relating specifically to audit reporting) are;1. ISA 700 (ISSAI 1700) Revised – Forming an opinion and reporting on financial Statements

2. ISA 705 (ISSAI 701) Revised) – Modifications to the Opinion in the Independent Auditor’s Report

3. ISA 706 (ISSAI 1706) Revised – Emphasis of Matter Paragraphs and Other Matter Paragraphs in the Independent Auditor’s Report

A new Standard on Key Audit Matters has been introduced, this is ISA 701 (ISSAI 1701) – Communicating Key Audit Matters (KAMs) in the Independent ‘‘Prepare for the changes accordingly, consult the Directors of Audit,

Assistant Directors of Audit, the Audit Managers and, Quality Assurance and Audit Development.’’ Dr. Christopher Makanga

The New Auditor’s Report - How the AG’s Reports on the financial statements of MDAs, LGs and Statutory Authorities / State Enterprises will appear

4OAG Information Flyer

Dr. Christopher Makanga

No Particulars Old Standard Revised Standard Comments

1 Title No change No change No change

2 Addressee No change No change No change

3 Opinion Towards end of report Follows immediately after addressee AG to revise reports

4 Basis for Opinion In the middle of report,

before Opinion

After Opinion AG to revise reports

5 Responsibility of

Management /

TCWG

After addressee After Basis for Opinion AG to revise reports

6 Responsibility of

Auditor

Immediately after

Management

responsibility before

Basis for Opinion

Immediately after Management

responsibility towards end of

report.

Standard provides for option

of Appendix for responsibilities

(para 41 of ISA 700), ICPAU

provides no option. There are

modifications/ additions like

explaining the meaning of high

level of assurance.

AG to revise reports.

To have Auditor’s

responsibilities fully

in the Auditor’s report.

7 Signature In the Name of Audit

firm

In the Name of Audit firm, Auditor’s

Name or both (for ICPAU, the Auditor’s

name is compulsory).

ICPA(U) has also recommended for use

of an Auditor’s seal

AG has already been doing

this. A plus for AG.

8 Address No change No change No change

9 Date No change No change No change

10 Key Audit Matters NA As per ISA 701 AG to adopt standard

11 Modification /

Emphasis / Other

matters

As per ISAs 705 and 706

old

As per ISA 705 and ISA 706

(revised)

Arising out of these changes, the Auditor General’s Reports on the financial statements of MDAs, Local Governments and Statutory Authorities / State Enterprises will appear as follows:1. Title2. Addressee (Speaker of Parliament)3. Opinion4. Basis for Opinion /Qualified/Adverse/ Disclaimer5. Key Audit Matters 6. Emphasis of Matter (where appropriate)7. Other Matters (where appropriate)8. Responsibilities of Management and those charged with governance for the financial statements9. Auditor’s responsibility for the Audit of Financial Statements (ICPAU requires responsibility in body of report, standard gives and option – the OAG will present the responsibilities in the body of the report)10. Signature in the name of the Audit Firm, personal name of Auditor or both (ICPAU requires the Auditor’s name / A seal has also been required by ICPA-U)11. Auditor Address12. Date

Dear all, prepare for the changes accordingly, consult the Directors of Audit, Assistant Directors of Audit, the Audit Managers and, Quality Assurance and Audit Development, because most of them are already conversant with these changes. I also made a presentation on this subject in the Standards forum in June 2017; I anticipate that some of you have taken note of these changes. I wish you the best of the Audit year as you prepare your reports following the format provided by the new Auditor’s Report.

Dr. Christopher Makanga Senior Principal Auditor , Central Government 1

This is a brief discussion of a new Standard on reporting, International Standard on Auditing (ISA) 701. ISA 701 was issued in December 2016 by the International Auditing and Assurance Standards Board (IAASB), to guide reporting on Key Audit Matters (KAMs).

This standard requires that auditors report KAMs in their reports on audit of financial statements. This is intended to draw users of the financial statements to issues that in view of the auditor were of most significance during the audit. The matters may have been resolved by Management or not.

For a matter to be considered a KAM, the auditor has to demonstrate the reasons for this consideration in terms of; risk, expertise involved, audit effort expended, complexity of matter for example in terms of estimation, and stakeholder interest among others.

In my opinion, the auditors in public practice (private audit firms) other than Public Sector auditors have been only focusing on issuing of opinion to shareholders and leaving all significant matters found in the audit, only for management information (and action) in form of management letters.

The stakeholders and IAASB in coming out with this ISA, want more openness and sharing of information on key matters that affect entities whether they relate to financial aspects or not, but have a significant impact on the operations of the entity, the wealth of the shareholder and/or the wellbeing of other stakeholders/citizens.

I note that as a Public Sector auditor in Uganda, the Auditor General has already been addressing this aspect, for example the Office of the Auditor General Uganda has not been focused only on giving opinion, but has been reporting various matters to Parliament, so long as they are pertinent to the operations of the entity under audit for that year.

Below, I present the salient features of the Standard;1. Primary definition (paragraph 8 of ISA 701); Key Audit Matters (KAMs) are those matters that, in the Auditor’s professional judgement were of most significance in the audit of the financial statements of the current period.

2. In determining KAMs, the Auditor takes into account the following (ISA 705, paragraph 53);

New International Standard on Auditing (ISA 701) – Key Audit Matters (KAMs)

5OAG Information Flyer

‘‘For a matter to be considered a KAM, the auditor has to demonstrate the reasons for this consideration in terms of; risk, expertise involved, audit effort expended, complexity of matter for example in terms of estimation, and stakeholder interest among others.’’ Dr. Christopher Makanga

• Areas of higher assessed risks of material misstatements or significant risks (i.e., risks requiring special audit consideration)

• Significant auditor judgments relating to areas in the financial statements of significant management judgment (e.g., complex accounting estimates)

• Effect on the audit of significant events or transactions that occurred during the accounting period

3. In determining KAMs, the Auditor is also required to consider;• Nature and extent of communication with TCWG• Importance to intended users’ understanding of the financial statements or the findings relating to the entity.• Nature and extent of audit effort needed to address• Nature of the underlying accounting policy, its complexity or subjectivity• Nature and materiality, quantitatively or qualitatively, of corrected and accumulated uncorrected misstatements due to fraud or error (if any)• Severity of any control deficiencies identified relevant to the matter (if any)• Nature and severity of difficulties in applying audit procedures, evaluating the results of those procedures, and obtaining relevant and reliable evidence• Qualitative materiality considering the importance of the entity to the Public / Public interest

4. In addition to matters that relate specifically to the financial statements there may be other matters communicated with those charged with governance that required significant auditor attention and that therefore may be determined to be key audit matters (Paragraph A18 of ISA 701). Such matters may include, for example, matters relevant to the audit that was performed that may not be required to be disclosed in the financial statements.

5. The Standard also guides that an auditor of a public sector entity may be required by law or regulation, or may otherwise decide to communicate key audit matters in the auditor’s report.

6. Where and when to include a KAM• ISA 705 prohibits the auditor from communicating key audit matters when the auditor disclaims an opinion on the financial statements, unless such reporting is required by law or regulation (paragraph 5 of ISA 700 revised).

• KAM is required for a clean, a qualified or adverse opinion

• In certain limited circumstances, there may be no KAM to be communicated.

7. The following are required to be included in a KAM;The description includes (paragraph 36 of ISA 701);• Why the matter was considered to be a KAM (eg; economic conditions, new policies, etc)• How the matter was addressed in the audit• Reference to the related disclosure(s),if anyThe description of how the matter was addressed in the audit may include;• Aspects of the auditor’s response or approach• Brief overview of procedures performed• Indication of the outcome of the auditor’s procedures• Key observations with respect to the matter

8. The auditor will communicate matters relating to KAMs to Management, and those charged with governance at;• Entrance Meetings (these may areas for emphasis arising from prior audits, auditor’s knowledge of the entity, audit themes, SORA evaluation and/or input from stakeholders. Management will be given pointers on areas of emphasis.• At OAS level, after understanding the entity and risk analysis• Pre – exit meetings• Exit meetings with Auditees, when audits are concluded and significant issues have been observed by the teams.

Cont’d. Pg.6

6OAG Information Flyer

Auditor General advises fresh graduates

The Auditor General has advised Ugandan fresh graduates to look beyond academic transcripts saying that real life out there is different.The Auditor General of Uganda, Mr. John F. S. Muwanga said young graduates should to know that real world is not an easy place as it obliges many qualities which are not found in text books.

Mr. Muwanga singled out one quality of attitude noting that it is key because one’s attitude is one of the most important attribute.Muwanga asserted that one’s attitude determines how one reacts to a situation which consequently forms one’s character.

“Your attitude will determine your character, remember your attitude is your perspective view point, thinking and feeling about a situation of disposition,”

This advice was contained in the speech he delivered to thousands of graduates, faculty and parents, during the 18th graduation ceremony at Uganda Christian University Mukono, as the Chief Guest in July 2017.

Mr. Muwanga further noted that one’s character in turn determines one’s actions and one’s action in turn determines one’s fate. Adding that one’s fate in life is drawn from their attitude.

Drawing from his personal experience, Mr. Muwanga further advised graduates to remain passionate and focused on what they wish to achieve in life while fostering a sense of humanity and compassion and to be aware of the challenges that lay ahead.

Mr. Muwanga also appealed to young graduates to be on the lookout for disruptions and true to the four values of trustworthiness, honesty, integrity and loyalty.

Judas NatambaPublic Relations Officer

The Auditor General Mr. John F.S. Muwanga and Uganda Christian University Management pose for a photo

at the Graduation Ceremoney

9. Where to place the KAM in the Auditor’s report• The order of presentation of individual matters within the KAMs section is a matter of professional judgement (eg; may be organized in order of relative importance, or may correspond to the presentation in the financial statements (ISA 701, para A32).• Placing the Key Audit Matters section in close proximity to the auditor’s opinion may give prominence to such information and acknowledge the perceived value of information to intended users (ISA 701 paragraph 31).• The order of presentation of individual matters within the KAMs section is a matter of professional judgement (eg; may be organized in order of relative importance, or may correspond to the presentation in the financial statements.• Matters giving rise to a modified opinion (ISA 705 revised), or matters that cast doubt on the entity’s ability to continue as a going concern, are by their nature Key Audit Matters.• However, matters that form a Basis of Opinion (Qualification of report) shall not be described in the KAMs section of the Auditor’s report (ISA 701 paragraph 15, and paragraph A6). The Auditor shall report the matter in accordance with ISA 705 (revised), and include a reference to the Basis for Qualified /Adverse Opinion in the KAMs section.

10. When the Auditor has determined that there are no KAMs other than those expressed in the Basis for Qualified / Adverse Opinion, the KAMs section will be as worded as below:“Except for the matters described in the Basis for Qualified (Adverse) Opinion, I have determined that there are no other key audit matters to communicate in my report”

I once again wish all of you the best as you implement the new standard.

Dr. Christopher MakangaSenior Principal Auditor, CG1

New International Audit Standard ISA 701 - Key Audit Matters (KAMs)

“Sharing knowledge is not about giving people something, or getting something from them. That is only valid for information sharing. Sharing knowledge occurs when people are genuinely interested in helping one another develop new capacities for action; it is about creating learning processes, “ Peter Senge.In a bid to fix the gap of lack of full knowledge of OAG mandate and Audit products by media practitioners which at times contribute to misinterpretation and misrepresentation of facts while attempting to report the audit findings in the Auditor General’s report, the Public Relations and Communications unit organized a media training aiming at sharing knowledge about the mandate of the Auditor General.

The Auditor General, Mr. John S.F Muwanga, in a speech read for him by Principal Auditors in their respective regions, said that the Office of the Auditor General is pleased to associate with the media as a force for building stronger, accountable and efficient governments that benefit citizens.He added that the Office regards the media as an important external stakeholder not only as a channel for dissemination but also as active participants in the fight against corruption and misuse of public resources.Mr. Muwanga further stressed that in response to the growing demand for better information and awareness of government’s performance, effective communication of audit findings is of great importance.

Participants expressed appreciation to the Office of the Auditor General for taking an initiative to go down the regions and sensitize them about the role and mandate of the Office.“We are very privileged today to interact with the office of the Auditor General. I personally have learnt a lot about the Office particularly getting to understand the meaning of audit opinions. I think the training has been long overdue,” Scovia Atuhaire a Daily Monitor report based in Fort Portal said.

The training which lasted for two weeks saw media experts in the Audit Regions of Jinja, Masaka, Mbarara, Fort Portal, Mbale, Soroti, Gulu and Arua gain knowlegde on the mandate of Auditor General, regional audit population, key audit themes, accountability cycle and audit opinions.The Communications Unit greatly appreciates the Principal and Senior Auditors of the said regional branch offices for their support. Judas Natamba, Public Relations Officer

7OAG Information Flyer

Public Relations Unit trains media practitioners across the regionsStakeholder engagement for effective communication of Audit Findings

OAG undertakes its operations through various business processes. However, these processes need to be streamlined to allow for central collection, efficient information sharing and efficient flow of work. Streamlining the processes requires a system that will enable all business processes to collect at one central place.

Relatedly, in execution of its mandate, the OAG relates with various stakeholders who are linked to other systems necessitating the need for the Office to have a system of its own that can link with others for easy sharing and access to information.

Based on the above need, the Office embarked on a process to procure a Management Information System (MIS) witth the support of KFW.

The MIS committee administered questionnaires across the office last year to get a better understanding of the business processes currently in use. Following the findings, a consultant was brought on board to help the office undertake the procurement process systematically and efficiently.

The consultant is currently undertaking his role in consultation with business process owners.

Plans to sensitize and prepare all staff for the planned business process changes are underway.

OAG Business Processes to go Digital

OAG News Updates

The Local Governement Public Accounts Committee (LGPAC) is discussing Auditor General’s reports in the regions of Mbale, Mbarara and Moroto – (15th August 2017 to 11th September 2017).

Cont’d. Pg.10

LGPAC discussing the Auditor General’s Reports

Participants from the Masaka Audit Region pose for a group photo after training

The 2nd season of entertaining soccer has ended. Six directorates, six teams, one trophy. It was the Audit League. That Saturday morning, as the OAG fraternity awaited the outcome of the games, we already had new league champions 2017 - CG1 team.

The thrilled season could not have come at a more opportune time for CG1 team. Coming off a tricky 1st season where they had walked away trophy less, their memorable performance in 2017 was the stamp they needed to prove their rivals wrong. Their goal hunters - Hussein, Francis, Samuel – kept shooting on target. Congs to the CG1 team. Congs to top scorers: Hussein, Francis and CG2’s Magambo.

It was no surprise that the CG1 vs VFM game ended a nil-nil draw. None of the two teams was under pressure to win. After all whatever the result, the league table positions would remain the same. However VFM team left their mark as serious contenders so much that through the season, the CG1 team were kept on their tenterhooks for fear of being overtaken. A solid defense that frustrated attackers, fast wingers that left defenders panting and a versatile midfield. VFM did rock the opponents. That VFM’s losses resulted from giving away set pieces was down to irregular positioning and panic. And Harold wasn’t happy about the fact that his side kept conceding from set pieces.

In the first game of the day, the LA team ruined a delightful morning by defeating the CG2 team.

OPINION – Why CG1 are the 2017 Audit League Champions8OAG Information Flyer

That result killed the anticipation that had built up over the last three weeks. Not when the 2nd position was up for grabs by three teams: VFM, CS and CG2.

Had CG2 and CS won their matches, given that VFM drew with CG1, the 3 teams would have wound up with 17 points each. Then it would have been the statistics of who has the better goal difference. The fans were rather disappointed by the turn of events.Amazingly, the LA team’s only 2 wins of the season came through beating CG2 in both legs. Just like FIIT’s only 2 wins through hammering CS in both legs.The CG2 team, an expensively assembled side with plenty of talent, could have laid claim to the title but their lack of consistence betrayed them.That Saturday, LA team’s back line coordinated well and effectively kept CG2 at bay. With play maker Mayanja missing and Matte lacking the sting, they were lost for ideas, posing no potent threat to LA. CG2 were visibly unconvincing in midfield, failing to utilize the wings effectively. By second half, LA continued picking courage from CG2’s mounting frustration. CG2 were often slow in falling back. In their desperation to win possession, they never maintained positions. That was how LA’s Musa and Wycliff overran the CG2 defence several times only to squander the chances. LA’s lucky moment manifested when an aerial ball found Wycliff in between CG2 defenders. He out muscled them, chested the ball and slid it past keeper Kimuli. That LA win left CG2 totally deflated.

The LA outfit also had its pitfalls this year, becoming easy prey to all other teams. There was no denying that some of their key players had been snatched by other directorates. Nevertheless, LA had the largest squad in the league. How to manage the players and get the best out of them was the problem.

Then the FIIT win over CS on the final day. What a win! Certainly a thriller. Doubts engulfed. Uncertainty entangled. As a matter of fact FIIT were magnificent. Confident in midfield, fluid in the final third and resolute in defence; Ezama’s side were phenomenal. They patrolled the pitch with forensic assurance, keeping CS at arm’s length. FIIT were vicious on the attack, determined when they have the ball and knowing what to do without it: 23 tackles, 17 interceptions, 11 blocked passes. No team had better statistics in a single game.

Cont’d. Pg.9

Samuel Mugawe

Team CG1; standing L-R: Mawano Kalule, Phillip Opio, Denis Acidri, Gilbert Oteeni, Francis Wanyira, Ivan Kibirango, Douglas Tumwesigye., and squatting L-R: Swadik Gule, Humphrey Mahulo, Hussien Kiggundu, Alex Abaho.

9OAG Information Flyer

OPINION – Why CG1 are the 2017 Audit League Champions

Dear LA staff, congratulations on your great win!It was great in a sense that despite the odds we had experienced, setbacks in the previous matches and a lot of frustrations, you had the heart and the determination to get the job done.

Special tribute to the manager, captain, coach, the “galant - boys”, the mobilisers and to each one of you for the sacrifices you made in this endeavor.

One of the lessons learnt is that:i. In life, you may not always get what you wish for but you can get what you work for and that should always guide our actions and aspirations. To those who read the bible:- Ecclesiastes 9:11 King James (Version) reads;“I returned and I saw under the sun that the race is not to the swift, nor the battle to the

strong neither yet bread to the wise, nor yet riches to men of understanding, nor yet

favor to men of skill but time and chance happening to them all”.

ii. You can never run away from challenges you only have to face them without losing hope. In that regard you deserved a relaxed weekend more than you did.

I believe we can always do it and I am very sure that we shall be the winners in future.

John Henry MuyimbwaDirector of Audit - Local Authorities

Director Local Authorities congratulates own Team

CS team could be forgiven for their lackluster performance. They have not been impressive this year. From the onset, CS went crumbling under the weight of tactical naivety and injuries. Their second half of the season has been dominated by the battle for second.

The game of the season - it was the FIIT Vs CS game. That dramatic encounter where CS was thrashed 3 goals in 1st half. The marauding Dennis, a constant irritant to the CS defence, was released to the left wing several times outwitting their right back – Peter to net some stunning goals. Goal keeper Badru’s poor form did not help matters. CS had been overrun, overpowered and overwhelmed. The defending champs could not stand being drugged in the mud. Seething with revenge, CS restarted the game launching attack after attack. Mathaias, Opio, Jude, Don, Fred, Peter - all thrust forward. That was when real football was unleashed. Desperate runs, aggressive swerves, furious gestures. CS’s enormous efforts yielded two goals in ten minutes. The FIIT camp got worried. The captain hastily changed strategy. He rallied his guys, packed three defence lines and dared CS to keep coming. FIIT battled harder, intercepting every CS move. As the game entered the closing stages, CS guys huffed and puffed to no avail. Resilient FIIT, inspired by their lead, were not the type to relent so easily. They defended their hearts out to the last whistle.

The season was full of surprises, intrigue and mysteries. It was this unpredictability; the kind that had FIIT upset CS and LA silence CG2; that had kept the tournament exciting.

What is for sure is that the next season will be more competitive because every team will be seeking to get better.

Samuel MugaweAuditor, VFMSA

OAG Sports committee pose for a photo to mark end of Audit league season 2017

John Henry Muyimbwa

OAG Information Flyer10

New staff flank Auditor General Mr. John F.S Muwanga and senior staff after opening thier induction training at Audit House, Kampala

Corporate Sevices staff pose for a photo after a 2 day retreat at Hotel Ridar

OAG Pictorial

The Auditor General Mr. John F.S Muwanga has planned to host the extractive industries workshop between 11th and 15th September, 2017.

The workshop is aimed at enhancing SAIs ability to audit extractive industries (petroleum and solid minerals).The Office expects participation from all countries endowed with minerals.

Extractive Industries Workshop – 11th-15th September, 2017

Internal communication is key for the smooth running of our office. There are several tools that can be used to facilitate smooth internal communication, one of them being the intranet.

A dynamic, modern intranet is hence under development to allow us update each other on new developments related to work and other aspects of life. This forum will allow us to network at a more relaxed level.

It will give us an opportunity to discuss pertinent issues which affect our work as well act as a source of information.

Each Directorate has a coordinator who will manage their page and ensure that it is always updated. The coordinators will also act as champions to help staff know how to navigate the intranet.The Communication Unit will be responsible for the home page with technical support from IT.

Gloria Nakibuuka NamugeraSenior Public Relations Officer

OAG Intranet to be launched soon

OAG News Updates

Cont’d. Pg.11Media Training in Arua Audit Region

OAG Top Management and some Senior staff attended a site meeting in Hoima on 25th July to monitor the progress of the new office project. The meeting which was attended by FINMAP 3 team, Project Contractors and Consultants noted good progress at the site.

The project is expected to be completed by November 2017.

Construction of Hoima Regional Office

OAG Pictorial

OAG Information Flyer11

Media Training in Mbarara Audit Region Media Trianing in Fort Portal Audit Region

Media Trianing in Jinja Audit Region

Media Training in Soroti Audit Region Media Training in Gulu Audit Region

Cont’d. Pg.12

Media Trianing in Mbale Audit Region

OAG Pictorial

AAG-A Mrs. Keto N Kayemba (with veil) joins Kampala Branch staff to cut cake during their Team building activity at Joggies Gardens

OAG Information Flyer12

Gulu Branch Team building activity in Chobe

The Auditor General (4th left) Mr. John F.S Muwanga flanked by AFROSAI-E team and OAG senior officials pose for a photo after a review meeting

AAG-A , Mrs. Keto N. Kayemba (centre) flanked by OAG Top Management and senior staff, FINMAP 3 Team, Contractors and Consultants during the Hoima Site Visit

Minister John Byabagambi (lifing hoe), Auditor General Mr. John Muwanga during official groung breaking ceremony for the proposed construction of OAG regional offices in Moroto.

The Auditor General Mr. John Muwanga( C), AAG-C Mr. Francis Masuba and Head of the Finance committee of the Zimbabwean Parliament, Hon. Melody T. Dziva and

Committee members pose for a photo after their benchmarking visit