Programme Responsible Officer: Internal Auditor General

Under this Program, the Ministry is mandated to formulate, implement and carry out inspection and audit for Public Institutions. In the FY 2018/19, this Program received UShs 2.34bn by end December 2018 against an appropriation of UShs 4.66bn. Out of this, Ushs 2.08bn was spent representing 88.8% absorption.

The Ministry consolidated the Annual Internal Auditor General Report for FY 2017/18, the Risk Management Strategy (RMS) was finalized and approved in addition to production of an extract of outstanding issues communicated to Accounting Officers in various MDAs and LGs. In the FY 2019/20, the Program has been allocated UShs 5.363bn. This is in comparison to an allocation of UShs 4.662bn in the FY 2018/19.

The resource allocation for FY 19/20 will be used for among others; dissemination of the Risk Management Strategy, training and coaching of MDA's in risk identification and assessment and the roll out of the Audit Management Software (AMS), performance audits, forensic and special audits, creation of risk management awareness, audit of various Government IT systems, preparation and consolidation of the annual internal audit report as well as undertaking Audit Committee oversight services.

Programme Objective

The major role of this Directorate is to formulate, implement and carry out inspection and audit for Public resources. The Specific programme objectives include:
i. To provide an independent objective assurance and advisory services on governance, risk management
and control processes through disciplined approach by measuring and evaluating internal controls.
ii. To review and report on proper control over receipt, custody and utilization of all financial resources.
iii. Conformity with financial and operational procedures as defined by the Act and Accountant General
for incurring obligations and authorizing payments and ensuring effective control over expenditure
iv. Correct classification and allocation of revenue and expenditure accounts.
v. Reliability and integrity of financial and operating data so that information provided allows for the
preparation of accurate financial statements and other reports as required by legislation.
vi. The systems in place used to safeguard Assets and as appropriate, verification of existence of such
Assets.
vii. Operations or programs to ascertain whether results are consistent with established objectives and
goals.
viii. The adequacy of action by management in response to internal audit reports, and assisting
management in the implementation of recommendations made those reports and also, where appropriate,
recommendations made by the Auditor General.
ix. The adequacy of controls built into computerized systems.

 

 

 

 

 

 

 

 

 

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