Office of the Auditor General is headed by the Auditor General of Uganda. The Auditor-General is an independent authority appointed under Article 163 of the Constitution of Uganda. The scope of his powers, duties and responsibilities derives from the Constitution 1995 of the Republic of Uganda , the National Audit Act 2008, the Public Finance and Accountability Act 2003 and the Local Authorities Act 1997 .

As an independent external auditor of Government, the role of the Auditor-General is to provide an independent oversight of government operations through financial, performance and other management audits. The objective of the audits conducted by the Auditor General is to

1. determine whether public funds are spent efficiently, effectively, and in accordance with applicable laws


2. evaluate internal controls and help improve governance in Government and in public sector agencies


3. to undertake investigations to assess whether illegal or improper activities are occurring;
4. determine whether public sector agencies are in compliance with applicable laws and regulations; Rules and procedures and,


5. To provide assistance to the Parliament and the Public Accounts Committee in support of their oversight and decision-making responsibilities.
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