The CHOGM Audit: The Uganda Example A presentation at The Accountability and Integrity workshop Hyatt Hotel, SA 7th to 9th April, 2010 Protocol Greetings from the Auditor General of Uganda We appreciate the opportunity you have given us to share our experiences, thoughts and challenges with you. by Keto Nyapendi Kayemba BCOM, MBA, FCCA, CISA, CPA(U) ASSISTANT AUDITOR GENERAL

Contents The execution of the chogm audit Effects Challenges

Genesis Early planning: before the activity took place (January, 2007) Ensured completeness: 13 agencies. Obtained an understanding of the whole activity. Met all AO’s CHOGM structure CHOGM funding CHOGM period Received a request from the Prime Minister (Jan, 2008) Realised the need for specialised help in the form of engineering experts Who was to be accountable How much & where . Sourced the funding Sourced the experts

Execution Executed an elaborate coordinated audit. Main coordination team at the task force head – MOFA All other teams were involved Close top level supervision. Tried to identify all funding that was channeled for CHOGM Main Ministries Parastatals: URA, CAA Agencies – security. Coordinated the engineering audit. Did we succeed ?

All three reports were incorporated in OAG report 2009. Reporting Complete whole sum reporting to enable proper understanding and follow up. The first two reports were sent to The Prime Minister and The Speaker. Financial – April, 2008 Engineering – September, 2008 Follow up- February 2009 Sent out the reports to other Anti Corruption Agencies. Minister of Ethics and Integrity IGG CID All three reports were incorporated in OAG report 2009.

Some of the major Findings CHOGM was a success but there were issues; Planning; Delayed preparations Late completions of road works: after chogm, some roads being started on after the event, some roads not linked to chogm sites. Flaws in procurements Rushed/ direct. Huge price variations Lack of Engineers estimates Lack of Management comprehension of ‘the after’; Huge outstanding debts created, uncompleted work, uncollected revenue. No closure strategy, no sustainability of infrastructure strategy, no inventory of assets. No security over money in PPP’s Biggest integrity issues raised here.

Technical assistance to PAC Auditor General personal presence on high level PAC meetings Team leader to provide full time technical assistance and also to carry out any follow up audits necessary

Very high; at the political level Effects of the audit Increased awareness at all levels of the need for being accountable. Reduced loss of funds: road works being done at least to satisfactory levels of completion, collection of revenue, follow up of funds in PPP’s. Rise in the audit office profile. Growth in audit office knowledge and experience. Handling of big audits Effective reporting Use of experts Liaising with PAC

Challenges The level of the Chogm activity ; Sub committee of cabinet. Strong audit law Strong AG Capable staff Focus – Chogm was a success but there were things that we could have done better. Some of the activities were not yet complete: Follow up audit. The activity funding span through various years The procurement law was still new and we were not experts on it yet. Young multiparty democracy

‘Yes, CHOGM was a real success, even for accountability’. Thank you for listening. www.oag.go.ug.