1. 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

2. Contents
The execution of the chogm audit
Effects
Challenges

3. 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

4. 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 ?

5. 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.

6. 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.

7. 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

8. 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

9. 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

10. ‘Yes, CHOGM was a real success, even for accountability’.
Thank you for listening.