OAG INFORMATION FLYER

Friday 24th June, 2016 will be a day to remember in the history of OAG. All roads led to Hotel Africana where the ladies held their 5th Annual General Meeting (AGM). The ladies clad in cultural, casual as well as formal wear blended in multi-colours strolled to katonga hall from 8am; by 9am they were ready to commence the day’s activities.

The Assistant Auditor General and Patron of the OAG Women’s Forum, Mrs Keto N. Kayemba while addressing the ladies,

June | 2016

emphasized the need for them to be confident and encouraged them to always rise up to undertake tasks as opposed to hiding at the back.

She appreciated the outgoing Forum Executive Committee which was headed by Mrs. Alice Kembabazi for an excellent job. Key of the achievements that she was particularly proud of was the OWF strategy that will act as a guide in the execution of the forums duties, the corporate social responsibility activities that the forum has undertaken in various parts of the country.

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Mrs. Kembabazi appreciated the Auditor General and Top Management for the overwhelming support given to the Forum. Mrs. Kembabazi has served in the position of Chairperson for 2 terms.

During her last term, she led with Caroline Bonabana - Deputy Chairperson, Maureen Nyendwoha-Secretary, Mamtaz Ismail-publicity secretary and Zaina Kalinaki Elizabeth-treasure.

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OWF members pose for a group photo with some of the male staff who attended the AGM

www.oag.go.ug

Auditor General lauds OAG Women’s ForumOAG Women’s Forum Annual General Meeting

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

1 Auditor General lauds OAG Women’s Forum

2 OAG - where we are and where we want to be

3. The Role of a National Oil Company4. SAI Kenya bench-marking visit:

Interview with Director CG25. OAG Fort Portal Branch CSR6. OAG marks start of new Audit Year7. Institutional Development Co-

operation between SNAO and OAG extended

8. OAG Audit League

9. Inspirational Corner: Moving Forward

OAG INFORMATION FLYER

Sir, as you rightly stated in an e-mail sent to all staff on 13th April, 2016 we are in the final year and, indeed, the final month of the Corporate Plan 2011-16. This is an important period in the office, a time to reflect on what has been achieved and areas of improvement. Our interaction today will therefore focus on the issues you highlighted when you appealed to staff to fully engage in the development of the next Corporate Plan.

Question: What is a Corporate Plan and why is it important?There are a number of definitions given however in my perspective I look upon a corporate plan as being a road map which is multifaceted, which ultimately shows you the direction in which you should travel, in order to achieve the desired objectives and of an organization. The road map will be a written account of the course of action intended to be undertaken, expressed as strategies with the various milestones which will be met on the way.The Corporate plan should be a living document which adapts to the changing environment within which it operates.

The vision of OAG Uganda is to be an effective and efficient Supreme Audit Institution (SAI) in promoting effective public accountability. In other words as a SAI we need to ensure that we ourselves are effective and efficient as we strive to help our Nation Uganda spend wisely.

Our strategic objectives need to ensure that our own capabilities are bolstered to produce high quality reports/products which are responsive, targeted and relevant and can have the ability to make a change in the lives of the citizens.

Our recent and very extensive consultations held with all our major stakeholders (in preparation of the 2016/21 corporate plan), will be

Our strategic objectives need to ensure that our own capabilities are bolstered to produce high quality reports/products which are responsive, targeted and relevant and can have the ability to make a change in the lives of the citizens.

Mr. John F.S. Muwanga, Auditor General

Focus on OAG - Where we are and where we want to beInterview with the Auditor General - Mr. John F.S. Muwanga

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analyzed, codified and addressed, so that their expectations of us, as OAG, are more vividly understood, thus enhancing the responsiveness of our work and reducing the expectation gap. All the major milestones to be met will be realistic and achievable, and clear pointers of which direction the road should follow.

A diminishing budgetary allocation of resources (in real terms), which result from a national cake being shared by many, and an ever expanding accountability environment pauses increasing challenges to OAG on how to priotise its work in order to obtain and maintain a heightened level of performance.

The very near future suggests substantive and significant financial flows arising from products of the extractive industry. These will be life transforming resources to citizens, whereby OAG will need to provide the critical assurance regarding the operations of the governance structures which oversee the utilization of this

important public resource, in that, it is managed in a transparent manner to obtain the best value.

Question: What would you say have been some of the most outstanding achievements during the recent past years ?OAG has always continued in its quest for independence, and whilst adequate success was obtained during the earlier years in obtaining human resource independence, financial independence and logistical independence continued to be a challenge.

During the period 2011-16 OAG completed the major task of housing its offices in Kampala (Headquarters), Mbarara and Jinja, which separated its staff from those whom it audits. The headquarters is a ten story building with a basement of three levels , whilst the Mbarara office is a two story building. This initiatives still continues and it expects to complete the Moroto and Hoima offices in the coming period.

The Office has also aggressively adopted the application and use of International Standards of Supreme Audit Institutions (ISSA’s) in carrying out its work. This has placed the OAG on the international arena.

The standard of the “performance audits” being undertaken by OAG has clearly surpassed all those in the region as evidenced by being awarded twice the Swedish National Audit Office prize for the best audit report within the Afrosai-e region.

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The Forum members elected new EXECUTIVE COMMITTEE MEMBERS to serve for the Financial year 2016/2017 effective 1st July 2016 including: Chairperson, Caroline Bonabana, Deputy Chairperson, Phionah Nabawanda, Secretary, Elinah Ayesiga, Treasurer, Fredah Nabanoba, Publicity Secretary, Maria Gwokyalya.

The colourful event was graced by the Auditor General Mr. John F.S Muwanga who appreciated the Forum’s efforts to keep the OAG candle burning across the country. He appreciated the CSR efforts by the Forum and the standards forum which addresses several pertinent issues.

Members were priviledged to listen to the wise words of Dr. Ruth Senyonyi on embracing diversity. The evening ended with a cocktail. Members danced and left at leisure.

3OAG INFORMATION FLYER

Auditor General lauds OAG Women’s ForumOAG Women’s Forum Annual General meeting

A new directorate called FIIT (Forensic investigations and IT audits) was established to undertake investigative and IT based audits thus also being supportive on a nation-wide basis to the work being undertaken to combat corruption.

Additionally, some of the initiatives and work/audits being undertaken to place us (OAG) in a position to tackle tomorrow’s challenges have embraced - Engineering audits, Production Sharing Audits(PSA), master degree staff training in oil and gas, public private partnership (PPP) audit trainings etc. The list is endless.

The OAG Ladies Forum and the Standards Forum have held the sprits high in the Office and bolstered the unity and drive towards the success and achievements received.

Conclusion:As I mentioned earlier it is important to note that the corporate plan is a living document and is not cast in stone. Whereas a corporate entity has a lifetime into eternity, the lives of those who manage an entity is limited.

The next corporate plan period (2016-2021) will be an equally exciting period taking a deeper look at our internal efficiency, as we establish a monitoring and evaluation system on a highly enriched management information platform.

This heightened level of organization should place us in a much more advantageous position to excel in what we do best, which is to “audit”.

Gloria Nakibuuka NamugeraSenior Public Relations Officer

Interview with the Auditor General

OAG staff in attendance at the recently concluded OAG Women’s Forum Annual General Meeting

The Auditor General led the team that cut the cake to celebrate OAG Women’s Forum achievements

OAG INFORMATION FLYER

A National Oil Company is described as an oil company that has significant shares owned by their parent government, and whose mission is to work towards the interest of their country. One of the most significant trends in the global oil and gas industry is the growing importance of NOCs, since 90% of the world’s oil and gas reserves are under the control of NOCs. Most new oil discoveries are also expected to be found in the NOC host countries.

Resource ControlOil is considered a commodity of strategic importance and one of the commanding heights of an economy, governments therefore, deem it important to control the oil and gas Industry. The legislation and regulation functions in the past were not sufficient to play this role.

Therefore direct participation, ownership and operation in the oil and gas industry through the NOC is regarded as key. NOC’s play a role in protecting a nation’s hydrocarbon wealth by ensuring that resources are produced to maximize the recovery factor, this is termed as pursuing good oilfield practice, the NOC also advises on depletion policy, which is concerned with optimizing hydrocarbon resources.

A country’s willingness to allow the NOC demonstrate accountability and transparency is measured by the existence of policies on the petroleum sector and available specific objectives and roles for the NOC.

Susanne Alum Opio

The Role of a National Oil CompanyIncreasing accountability in oil management by Government

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Sustainable DevelopmentSustainable development in the petroleum sector, is defined as an effort by stakeholders to meet current demand without compromising the needs of future generations. The principle of sustainable development was therefore developed in order to address the growing concern of a range of socio-economic and environmental issues.

The Petroleum Sector is crucial in most countries since production or consumption forms a significant share of the domestic economy. There exists strong motives for State involvement in order to secure political and financial returns, and as such, the creation and participation of a NOC in the oil and gas sector is of significance in attaining sustainable economic development.

Resource NationalismNationalisation of oil companies came at a time when it was perceived that the development of a country’s oil sector could not be achieved by private oil companies. The rationale for direct participation was that it could secure national interests in terms of developing the country’s economy.

In 1959, the major African and Arabian oil exporting countries under the Oil Producing and Exporting Countries (OPEC) met in Cairo and one of their recommendations was the creation of NOCs by member countries as a means of ensuring direct state participation within the oil industry.

Transparency and AccountabilityThe International Organization of Supreme Audit Institutions describes accountability as the responsibility of individuals or organizations entrusted with public resources to be accountable for the fiscal, managerial, and program responsibilities that have been conferred on them and to report to those that have conferred responsibilities.

A country’s willingness to allow the National Oil Company demonstrate accountability and transparency is measured by the existence of policies on the petroleum sector and available specific objectives and roles for the NOC, (Tordo, 2011).

It is therefore useful to consider the twin concept of transparency and accountability as concepts that seek to promote unrestricted access to important information regarding the management of public resources entrusted with officials and as such good indicators of good governance (Gillies 2012). Increasing accountability in the management of public resources by government is required if the phenomenon of the resource curse is to be avoided.

Inkpen and Moffett (2011) observe that not all oil-rich countries are victims of the oil curse; in Norway and Malaysia oil revenues have led to social-economic development. They further highlight that interesting test cases to watch are Ghana and Uganda who will become oil exporters over the next few years.

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OAG INFORMATION FLYER

Director, you recently hosted a team from the Supreme Audit Institution (SAI) of Kenya on a working visit focusing on Extractive Industries; we would like to know more about Extractive Industries.

Qn 1. What was the major objective of the visit? As you may be aware the Auditor General of Uganda is the Chairperson of the INTOSAI working group on audit of extractive industries which comprise oil and gas together with minerals. In addition SAI Uganda has had almost six years’ experience in audit of Extractive Industries. As such, SAI Uganda offers leadership in developing capacity for audit of this industry as we have made significant progress. It is in this light that SAI-Kenya came to visit us for purposes of benchmarking in the spirit of knowledge sharing.

Qn 2. When we talk of Extractive Industries, an ordinary citizen is completely lost, from a simple perspective, what would you say are Extractive industries?According to INTOSAI (International organization of supreme audit institutions), extractive industries comprise activities involved in exploration, production and commercializing of oil, gas and minerals. These are commodities that occur naturally and have accumulated in the crust over many years. They are rare and non-renewable in nature occurring in a few countries and if well managed can significantly contribute to national revenue mobilization and sustainable economic growth.

Qn 3. Outline the different types of Extractive Industries Audits being undertaken by OAG of Uganda.There are basically 3 types of audits in the extractive industries and these include;a) Financial audits: These include audit of the accounts of the Government entities involved in extractive industries such as Petroleum Fund, Kilembe Mines and those of the Ministry of Energy and Mineral Development with the view to expressing an audit opinion.b) Compliance audits: These include review of cost recovery statements submitted by International Oil Companies to assess compliance with the Production Sharing Agreements. It also involves assessment of compliance with various mineral concessions

SAI Kenya bench-marking visitInterview with Director Central Government 2 - Mr. Joseph Hirya

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and licenses issued by the government in the extractive sector.c) Value for money audits: These include review of the effectiveness, efficiency and economic aspects of activities in the extractive industries. They also include environmental audits.

Qn 4. What are the challenges you are facing in the execution of the above Audits?a) Delays in resolving areas of contention between the Ministries/state agencies and International Oil Companies (IOC) especially with regard to Production Sharing Agreement Reviews. Though there is a mechanism of resolution of contentious issues, through the Advisory Committee it is important that discussions are concluded timely to enable prompt finalization of required audits as prescribed in the Production Sharing Agreements.

b) Certain technical aspects such as transfer pricing reviews which require skills that are not commonly available in the professional training programs in the country. We are addressing this challenge through desk training and workshops with the Office of the Auditor General of Norway

c) Inadequate staffing and funding for the energy sector audits given the widening

scope of the audit. This matter shall be addressed through overall review of the OAG staff structure.

d) Retention of the skilled manpower in view of the increasing demand for the staff in the extractive industries. This challenge is being addressed through bonding agreements with trained staff and other management incentives.

e) The other challenge is delayed discussion of Value for Money audit reports that are submitted to parliament. The office is continuously engaging parliament to ensure the performance reports are discussed timely to enable the implementation of recommendations.

Qn 5. What is the role of a Supreme Audit Institution (SAI) in the audit of extractive industries for attainment of Sustainable Development Goals (SDGs) of; Fair share of income and equitable utilization of the extractive industries resources?As indicated earlier, we carryout 3 types of audits. Through financial audits, we are able to express an opinion as to whether the recording, classification and stewardship of resources by the mandated statutory entities reflect a true and fair position.

Cont’d Pg.6

The Auditor General Mr. John F.S. Muwanga poses for a group photo with CG2 Staff alongside SAI Kenya staff

OAG INFORMATION FLYER

National Oil Company - Operating Strategies/ Business ModelsNational oil companies (NOCs) differ in relation to the degree of operations in the oil and gas industry and for this reason, their classifications vary.

The operating and business model adapted may be as a financial holding company or as an operator of petroleum assets. They may adopt a commercialized model as opposed to a non-commercialized approach. Wainberg and Foss (2007) state that economic and social factors, including local content and community benefits, affect NOC operations.

A NOC may position itself along the value chain through vertical integrations or it may be specialized in upstream or downstream operations.

NOCs may operate through domestic investments or operate internationally, they may choose to operate as a domestic market supplier or focus on exports.

Domestic Investments model/Joint Venture PartnershipsMost National oil companies are involved in domestic upstream oil and gas operations within borders of their countries, or usually engage in Joint ventures partnerships with International Oil companies (IOCs).

McPherson (2003), notes that 34 out of 49, or 70% of the oil producing developing countries recently surveyed by the World Bank had adopted joint ventures in one form or another in their upstream sectors.

Tordo et al. (2011), suggest that the Joint venture business model is important for a country in the early phases of the oil, the NOC gains by accessing technology, technical expertise and building a competitive advantage in the industry. International Investments The expansion of scope of business suggests that some NOCs be renamed the International-National Oil Companies (INOCs) because they operate across the

The Role of a National Oil CompanyOperating Strategies/ Business models of NOCs

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globe, and certainly beyond their national borders (Al Fattah 2013).

Asian state-owned NOCs, most prominently from China and India, are at the forefront of strategic cross-border investments as their governments seek to prepare for long-term energy supply challenges.

Vertical integrationVertical integration is characteristic of firms that are active in all stages of their supply chain. In the oil and gas industry, vertically integrated firms operate in both upstream and downstream markets.

Pirog (2007), suggests that vertical integration permits NOCs in the petroleum industry to capture value addition from production and sale of petroleum products. PDVSA’s acquisition of Citgo in the United States provided refining as well as retail marketing outlets for Venezuelan oil.

MonopolyA National Oil Company may operate as a monopoly given that government policies determine the level of industrial participation. This model is often used by countries and NOCs that are new to the petroleum sector; the total exclusion of private oil companies (POCs) from participation in petroleum exploration and production activities is rare.

Export/ Import OrientedHartley and Medlock (2007) suggest that a National Oil Company could adopt the export oriented model in circumstances where a country has large resource endowments and incurs low costs of investment and production, since oil production is facilitated by the quantity of proved reserves.

In contrast, a country with high investment costs and low production, may import its petroleum products in order to meet domestic demand.

Susanne Alum Opio, Principal AuditorValue For Money & Specialised Audit

The compliance audits enable us to assess and report whether the players in the industry comply with the legal framework governing the Industry and that costs incurred by IOCs are economical and necessary for the operations. In the process, we provide assurance that revenues shall not be eroded by exorbitant and unnecessary costs hence contribute to lasting and sustainable development.

Through value for money audits we are able to assess and report about the effectiveness, efficiency and economic aspects of the operations of the players in the Industry including the extent to which environmental concerns are addressed.

Other audit arrears include assessment of benefits derived by local communities through creation of jobs, training and enterprise development. In a nutshell, all the three types of audits contribute to attainment of sustainable development goals.

Qn 6. Finally, what is the current status of the extractive industry in Uganda?The sector continues evolving continuously. However, some of the recent developments include;a) New routes were announced recently and new oil fields are about to be licensed in addition to offering blocks for exploration.b) One oil production license has been issued and 3 more are under review by Regulatory bodies. c) A private firm has been identified for construction of the refinery.d) The route of the pipeline has been determined.e) The National oil company and Petroleum Authority of Uganda have been operationalized and currently recruitment of staff is ongoing.f) Over 500 mineral leases have been issued to private miners.In light of the above, it is important that the SAI-Uganda commits adequate resources to provide the requisite oversight and assurance regarding stewardship of the resources in the extractive industries.

Gloria Nakibuuka Namugera, SPRO

Interview with Director CG 2

OAG INFORMATION FLYER

Team Fort Portal planned to have a team building activity. When we were planning this, we wanted to do something that would get us out of our comfort zones and yet bring us together. As we sourced for ideas on what that activity would be, little did we realize that it was staring us in the face – Daniel’s friends, the Children at Toro Babies Home.

We had always heard Daniel talk about his friends and would at times show us photos and so when we opened our eyes to the idea, it was easy to handle since we were going to deal with our very own. We requested Daniel to find out what basic items we could carry for his friends as we went to visit them. We drew our budget basing on the necessities and we collected money from amongst ourselves. We also got support from the Office through the Public Relations Office. And so we bought our gifts and went to visit the Children.

We codenamed our activity “Building an ARK” The ark was meant to help keep the children afloat even if for a day until they get rescued. An ARK is an Act of Random Kindness.

The Administrator of the Home, Mrs. Christine Mugasa said that the Home was opened by both Catholic and Anglican Churches to provide a home to abandoned babies. The Home accommodates children with different stories to them. Some children lost their mothers at birth and therefore have no one to take care of them. The Home nurses such children and at a “comfortable” age are handed to a relative to join their families. Then there are children who are totally abandoned. Most of them are abandoned in places of worship, hospitals and roadsides. These are taken in and sometimes, their relatives show up later and with proof, they reclaim them.

There are children with special needs. Some parents realize along the way that they cannot manage/meet the children’s special needs and either hand them to the home or abandon them in a “convenient” place where they are easily picked up.

OAG Fort Portal Branch CSR ActivityA visit to Toro Babies Home - Daniel Kimbugwe’s Friends

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OAG Fort Portal staff pose for a photo with the Director Local Authorities and some of the children at Toro babies home

There are those who have grown up and have not been claimed by anyone and thus have no family to connect with. Those are resettled in other Homes in their age groups. And so, those are the children that we chose to spend part of our team building day with.

When we handed over the gifts to the Administrator with some of the children, she was overwhelmed with joy. She told us that they had closed off three houses because they could not provide the basic necessities. Closing off a house involves taking some children to other orphanages while others are “congested” in other houses. And so, she was very grateful to us and to God for the perfect timing. “What you have carried for us is going to take us for some good time as we continue to solicit for funding to sustain this Home,” she said.

The Matron also shared the Home’s future plans. She disclosed that they have bought land and have planted crops to sustain the children. They also want to construct low cost houses on the same land which when completed and occupied will supplement the incomes from donors.

We were very lucky to have the Director, LA Mr. John Henry Muyimbwa. In his remarks, he shared a personal experience on how he had to raise his child alone after the mother passed on during child birth. He also pledged to encourage many other colleagues to open their hearts to such noble causes. He thanked Team Fort Portal for the idea and for giving generously.

We would like to thank everyone who contributed towards the activity. We thank the Accounting Officer through the Public Relations Office for the top-up. We thank the Director, Mr. Muyimbwa, SPA Mr. Kibuuka and PA, Mbarara, Mr. Ezama for making time to come and be with us. We thank Daniel for helping us open our eyes to our surroundings. We also thank Mr. Elemu and the team he worked with for organizing this. We thank Team Fort Portal for not abandoning your own.

Molly Kirungi,Principal Auditor, Fort Portal

The Auditor General, Mr. John F.S Muwanga has appealed to OAG Staff to honour women in their homes and places of work.

Mr. John Muwanga noted that Women and men are partners not only in raising of a family but also in socio-economic transformation within the societies we live in, thus all efforts should always be made to ensure gender responsive policies.

The Auditor General Mr. John Muwanga made the remarks while addressing members of the OAG Women’s Forum as the Guest of honor during their quarterly meeting on 12th February 2016 at Audit house. Mr. Muwanga said “I sincerely appreciate and support the efforts you are undertaking in empowering the ladies within the OAG which is a milestone in the history of the OAG.”

He applauded the Forum’s Patron, Mrs. Kayemba Keto who doubles as the Assistant Auditor General Audit for the relentless effort and time she has

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always set aside to attend to the Forum activities.

Mr. John Muwanga further said that OAG is committed to the creation of a supporting work environment for women through empowerment, professional development and social welfare advancement.

“As the Auditor General with support of Top Management we will endeavor to support the OAG ladies in whatever way we can which I believe will not only benefit the office but the nation at large,” Muwanga said.

Noting that empowerment of women throughout the world cannot fail to result in a more caring, tolerant, just and peaceful life for all.

In her opening remarks, Mrs. Keto Kayemba - the Patron to the OAG Women’s Forum remarkably encouraged all staff to always to be supportive of each other, take on responsibilities, fully participate in the office activities, accept

OAG INFORMATION FLYER

Auditor General roots for women empowerementOAG women’s forum quarterly meeting

The OWF Patron Mrs. Keto N. Kayemba poses for a group photo with some of the outgoing and in-coming Executive Committee members

advice from elders and to continue motivating their children.

Mrs. Kayemba commended the generous financial contributions received from all OAG staff in support of the CSR activity that was recently completed and that more areas to be covered soon. She further accentuated on the gesture of solidarity/support shown by all staff towards others in times of happiness and sorrow.

Mrs. Kembabazi Alice – Chairperson to the OWF thanked top Management for their immeasurable support towards the forum and members’ substantial grand Annual contributions.

All Attendance Certificates of participants of the OAG Standards Forum were all printed and issued out. The past Leaders of the Forum were also, duly recognized with Certificates of Service and Gifts that were presented to them during the course of the event.

Ms. Bahati Hilda – a professional counselor was very descriptive on the daily life encounters and challenges that further involved most membersThe evening was thereby closed by Irene Ntale – a renowned Ugandan Artist.

The OWF Executive Committee wishes to extend their sincere gratitude to all members of Staff that have contributed tremendously towards the success of the Forum and to also, humbly request members to fully participate in all forum activities.

Special thanks go to the Auditor General, Patron, Top Management, our male counterparts, GIZ, Ministry of Gender, labour and Social Development for the continued Support to the Forum.

Mamtaz Ismail, Senior Knowledge Management Officer

That morning everything was still. Perfectly still. The sky was dotted with a few clouds. Fairly decorated white tents with tastefully positioned high tables with white table cloths covering them and lovely floral decorations were pitched right in front of the Audit house.There was every reason for me to start smelling a rat. Guess what! The long awaited OAG staff event had come. Friday 29th January will forever be remembered and its memories remain very flesh in our minds as a special day for the OAG fraternity.

It was a moment to forget about exit meetings business, hectic treks across the country collecting audit evidences and sleepless nights of report writing. Now, it was about getting ‘kyamuketed’ loosely translated – a time for extra ordinary happiness, as put by the chair organizing committee Mr. Didas Tuhairwe in his introductory remarks.At noon the venue started to get warm as low- level soft music started playing. If I remember correctly Grace Anikuru of Arua branch was the first person to

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assume her seat.Around 2:00 pm the event had started gaining momentum with members from up country thronging the venue. As the other counter parts at headquarters came in bits. Meanwhile our fascinating masters of ceremony were busy displaying their natural talents.

The program kicked off officially with the playing of the Uganda National Anthem followed by one of East Africa and a prayer. As means of mingling there was mass introductions of staff in their respective Directorates facilitated by respective Directors. This was another exhilarating moment! This was followed by merry making. Members moved in unison to join queues for a delicious snack and a drink of one’s choice. Keneth Kimuli (alias Pablo) almost turned the event into a heart of laughter valentine’s dinner as he displayed his comic skills that threw the honorable members into endless laughter with some leaning against their neighbors without caring about their marital status.

OAG INFORMATION FLYE9

OAG marks start of new audit yearAnnual Staff Get-together meeting

The Auditor General Mr. John Muwanga full of the joys of spring set a thrilling mood for his address when he recognized Mr. Rogers Mugaya Pricinpal Auditor in charge of Energy sector in CG2 – as a man who once audited him while serving as Accountant General.

Mr. John Muwanga immensely appreciated all staff for hard work amidst tension and high pressures to comply with the new deadline for the Report submission.

In a new development Mr. Muwanga pledged to visit all the regional offices across the country before the end of 2016. Finally he called upon all members to have a whale of a time.

Bravo! our beloved Auditor General, Assistant Auditor General Corporate, Assistant Auditor General Audit and Top Management for ushering us into the new Audit year in a style.

Judas NatambaPublic Relations Officer

AG presents a gift to former staff, Mr. Ali Tagoole

Mr. Stephen Kateregga, Director of Audit - VFMSA, introducing his staff at the annual get-together

OAG INFORMATION FLYER

The Office of the Auditor General of Uganda (OAGU) hosted a delegation from the Swedish National Audit Office (SNAO) led by the Deputy Auditor General John Lindell on 16th March, 2016.

The purpose of the visit was to review the outcomes of the cooperation between the two offices since 2013 and to decide on whether to grant an extension.

The 2 offices signed a Memorandum Of Understanding (MOU) in Stockholm in March 2013. The first phase of the cooperation was then agreed in April 2013.

Following a review of the work done so far, it was agreed that the two Supreme Audit Institutions (SAIs) should continue to work together.

The Auditor General Mr. John F.S Muwanga appreciated SNAO for the support they have given to the OAGU since 2013.

He observed that through the support offered, the office has seen marked improvements in Value for Money audits, Quality Assurance and Communications.

Following the extension, SNAO will continue to work with the Communications , Value for Money and the Quality Assurance functions.

Gloria Nakibuuka NamugeraSenior Public Relations Officer

‘‘Through the support offered, the Office has seen marked improvements in Value for Money audits, Quality Assurance and Communications.’’

Auditor General hosts SNAO delegationInstitutional development co-operation between OAG and SNAO

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The Auditor General Uganda Mr. John F.S. Muwanga with the Deputy Auditor General Sweden John Lindell

OAG Audit League

The OAG Audit League was launched on 16th April 2016 in Namboole Stadium by the Assistant Auditor General – Corporate Affairs flanked by D/CSE, D/LA, D/CG2 and staff from the respective directorates.

The AAG-C informed the staff present that top Management was in full support of the Audit League.

The first teams that played on that day was Local Authorities vs Corporate Services which ended in a nil draw then CG2 walloped VFM&SA 4-0.

Cont’d Pg.11

Jude Amuriat TadeoHuman Resource OfficerSecretary, OAG Sports Committee

OAG INFORMATION FLYER11

OAG Audit League

LA Team Profile

LA Team: Standing L-R; Nathan Kasozi, Stewart Ndahura, Ivan Mayanja, Anthony Elemu, Ivan Manyaga, Douglas Tumwesigye, Felix Etengu, Michael Omoding, David Magambo, Denis Muwonge. Squatting L-R; Bashir Lubega,

God Atuhumuza, Yusuf Kanyonyi, Henry Nabomba, Wyclif Banura

The team was founded in 2016 and comprises players from across the 9 branches of the Directorate. LA possesses a lot of diversity, technical ability and skills with a lot of discipline.

Team Chairman: John H. MuyimbwaHead Coach/Manager: Nicholas KibuukaAss. Head Coach: Yusuf KanyonyiTeam Captain: Anthony ElemuTraining Centre: Namboole Training groundsFounded: March 2016Colours: Blue / RedNick Name: The Blue EaglesShort Name: LA

The solidarity brought in by their ADA and the team Manager plus the CG1 ladies you can’t overlook. The ADA is a team player always on the line watching the loopholes, giving instruction before he comes in to capitalize on them. This team is full of leaders from their team Manager, captains, team coach and their fans. They respect their Jersey and every player knows what it takes to wear their white jersey i.e. team training and comprehension of the game. It’s a team to watch and be ready to play against.

OAG staff......................................................................... ........................................................................................................................ .....................................................

CG1 Team Profile

CG1 Team is one of the best teams in the Audit League; they play a beautiful passing game with great strikers who are good finishers. Their philosophy is attacking football as the best way of defending. It’s one team which continuously trains together hence their understanding of the game when it comes to team play in the real match hence their winning colour of white hence the white angles.

This is a team every soccer player in this Audit League wants to play last with their coordination from the backline to the strike line is a dream of any team. The played a good game with Local Authorities (the team with lots of talent) and LA was fully tested with flair passing game and attack.

Team Manager: Richard Lumbuye Team Captain: IvanTraining Centre: UICTFounded: March 2016Colours: White / BlueNick Name: The White AngelsShort Name: CG1

CG1 Team: Standing L-R; Gilbert Oteeni, Simon Amodoi, Nixson Okaka, Haruna Sserunkuma, Francis Wanyira, Denis Acidri. Squatting L-R; Alex Abaho, Ivan Kibirango, Allan Nuwagira, Phillip Opio and Husseni Kiggundu.

LA looks to become a formidable force one every team wants to avoid playing against with its foresighted, strategic, committed, experienced and successful management.

The team has a strong defence that it has frustrated most teams, has plenty of talent up front led by Martin Muhabwa and ADA Robert Kamukama. It’s one of the most organised teams in the league led by their Director Joseph Hirya and team manager Rogers.

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CG 2 Team ProfileCG2 plays free flowing skills of football with sharp strikers who score easily when there is an opportunity. They build their play from behind and have a good midfield.

Team Chairman/ Technical Manager: Joseph HiryaTeam Manager: Rogers MugayaTeam Captain: Mulati Simon PeterTraining Centre: UICT Training groundsFounded: November 2015Colours: Light BlueCG2 TEAM.; squatting from left: Lugemwa Michael, Kakensa Samuel, Kimuli Anthony (GK), Muhabwa Martin;

Mulati Simon Peter (Cpt) Standing from left: Byaruhanga Bernard; Lule Isaac; Byaruhanga Frank; Muhumuza Robert; Matte Godwin; Kamukama Robert; Katariza Alfred; Birungi Chen Nathanson; Amanya Allan Kabisaki;

Mugaya Rogers (Team Manager); Omara Tom Charles; Ariko Joseph and Hirya Joseph (Technical director).

VFMSA TEAM.; standing: Manasseh Kwihangana, Dennis Araali, Ronald Mukasa, Robert Okee, Harold Serugoti, Birungi Martin, Peter Oyo. Squatting: Patrick Sekidde (Capt), Vincent Ochieng, Bruno Ruberwa, Zungu Mathias

and Jim Kasigwa.

The Orange boys as they are called play an entertaining game with lots of flavor, a team with talent and skills at defense; they play highline style of football that keeps the crowd cheering. They have a very good midfield commanded by their captain and the strike line led by danger man Zungu.

Team Manager: Augustine LubowaTeam Captain: Patrick SekiddeTraining Centre: UICT Training groundsFounded: November 2015Colours: OrangeNick Name: The Orange Boys

VFMSA Team Profile

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Their tiki taka style of play revolves around small triangles, short bursting runs and isolating defenders. Because of such beautiful style of play, there is no team in the audit league that would want to face the Corporate Lions. The team builds its attack right from the defence to the wings, to the midfield that supports the strikers in the attack. The team has the best defence that so far they have not conceded any goal; this team has attracted many fans that enjoy watching the beautiful passing game.

With the support of D/CS and Team Manager, Hans Twinomugisha, the team has performed beyond expectation. The team doctors led by Carol Bonabana and assisted y Annah Bahandagira have ensured that the injured players recover quickly for the next games.

FIIT Team ProfileThe team is also known as the yellow Submarines is an exciting team to watch. The strength of the team is built from its defence and despite having a thin squad, the submarines are known for playing a very entertaining game characterized by world class display of defensive football and quick counter attacks.

The team has one of the most organised defences in the league. Their major undoing has been injuries to some of the players which has prevented the team from fielding a full squad. However, this team is still capable of mounting a strong challenge for the audit league. In goal, the submarines have Jaffer one of their best players who has continuously made several saves and if he maintains the form, the Submarines are a team to beat.

Team Manager: Erisa MuherezaTeam Captain: Raphael OlowoTraining Centre: UICT Training groundsFounded: November 2015Colours: YellowNick Name: The Sub-Marines

Team CS: Standing L-R; Paul Sekiboobo, Denis Ojara, Donman Nowamani, Daniel Asikia, Walter Arinaitwe, Mathias Balaba, Edward Ssali, Stephen

Wanyama, Fred Anguzu , Martin Abila. Squatting; Badru Makanga, Kaylor Katunta, Tonny Lubanja, Jude Amuriat , Gerald Kasumba ,Opio Henry

(Capt), Musa Kacheche, Justus Bamwine and Peter Wanambwa.

CS Team ProfileCorporate Services Football team was founded in March 2016 with the main aim of competing in the Audit League. The Corporate Lions train together as a team at Nsambiya Police Primary School playground have mastered the art of short passing and keeping possession of the ball.

Team Chairperson: Maxwell P. OgenthoTechnical Manager/Coach: Alfonse OkotTeam Manager: Hans TwinomugishaTeam Captain: Henry OpioTraining Centre: UICT Training groundsFounded: March 2016Colours: Green/ RedNick Name: The Lions

Team FIIT: Standing: Duncan Tusiime, George Semukaya, Audrey Oundo (Team Coach), Dennis Kinyera, Martin Wamboza, Raphael Olowo

(Capt). Squatting: Peter Nkeragasani, Hillary Musinguzi, Jaffer Damulira, Charles Akoyo and Peter Wagabaza.

OAG INFORMATION FLYER

If you want to fly and move on to better things, you have to give up the things that weigh you down – which is not always as obvious and easy as it sounds.Starting today, give up…

1. Letting the opinions of others control your life People know your name, not your story. They’ve heard what you’ve done, but not what you’ve been through. So take their opinions of you with a grain of salt. In the end, it’s not what others think, it’s what you think about yourself that counts. Sometimes you have to do exactly what’s best for you and your life, not what’s best for everyone else.

2. The shame of past failuresYou will fail sometimes, and that’s okay. The faster you accept this, the faster you can get on with being brilliant. Your past does not equal your future. Just because you failed yesterday; or all day today; or a moment ago; or for the last six months; or for the last sixteen years, doesn’t have any impact on the current moment. All that matters is what you do right now.

3. Being indecisive about what you want You will never leave where you are until you decide where you would rather be. It’s all about finding and pursuing your passion. Neglecting passion blocks creative flow. When you’re passionate, you’re energized. Likewise, when you lack passion, your energy is low and unproductive. Energy is everything when it comes to being successful. Make a decision to figure out what you want, and then pursue it passionately.

4. Procrastinating on the goals that matter to youhere are two primary choices in life: to accept conditions as they exist, or accept the responsibility for changing them. Follow your intuition. Don’t give

‘‘If you want to fly and move on to better things, you have to give up the things that weigh you down – which is not always as obvious and easy as it sounds.’’

Inspirational CornerMoving Forward

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up trying to do what you really want to do. When there is love and inspiration, you can’t go wrong. And whatever it is you want to do, do it now. There are only so many tomorrows. Trust me, in a year from now, you will wish you had started today.

5. Choosing to do nothingYou don’t get to choose how you are going to die, or when. You can only decide how you are going to live, right now. Every day is a new chance to choose. Choose to change your perspective. Choose to flip the switch in your mind from negative to positive. Choose to turn on the light and stop fretting about with insecurity and doubt. Choose to do work that you are proud of. Choose to see the best in others, and to show your best to others. Choose to truly LIVE, right now.

6. Your need to be rightIf you keep on saying you’re right, even if you are right now, eventually you will be wrong. Aim for success, but never give up your right to be wrong. Because when you do, you will also lose your ability to learn new things and move forward with your life. Read The 7 Habits of Highly Effective People .

7. Running from problems that should be fixed We make life harder than it has to be. The difficulties started when… conversations became texting, feelings became subliminal, sex became a game, the word ‘love’ fell out of context, trust faded as honesty waned, insecurities became a way of living, jealously became a habit, being hurt started to feel natural,

and running away from it all became our solution. Stop running! Face these issues, fix the problems, communicate, appreciate, forgive and LOVE the people in your life who deserve it.

8. Making excuses rather than decisionsLife is a continuous exercise in creative problem solving. A mistake doesn’t become a failure until you refuse to correct it. Thus, most long-term failures are the outcome of people who make excuses instead of decisions.

9. Overlooking the positive points in your lifeWhat you see often depends entirely on what you’re looking for. Do your best and surrender the rest. When you stay stuck in regret of the life you think you should have had, you end up missing the beauty of what you do have. You will have a hard time ever being happy if you aren’t thankful for the good things in your life right now. Read The Happiness Project .

10. Not appreciating the present momentWe do not remember days, we remember moments. Too often we try to accomplish something big without realizing that the greatest part of life is made up of the little things. Live authentically and cherish each precious moment of your journey. Because when you finally arrive at your desired destination, I guarantee you, another journey will begin.

Adapted fromMark Chernoff