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1. Analysis of the Implementation of Auditor General’s Recommendations in Local Governments to Enhance Accountability

Author:
David Andrew Omona, Isaac Katono, Jeremy Waiswa, Maurice Olobo, Alfred Wonyaka, and Simon Peter Mukisa
Publication Date:
01-2023
Content Type:
Research Paper
Institution:
Advocates Coalition for Development and Environment (ACODE)
Abstract:
This research paper presents the findings of the study on the status of implementation of the Auditor General’s (AG’s) recommendations in Local Governments (LGs) in Uganda. In implementing their mandates, local governments are expected to ensure compliance with existing laws and guidelines. As such, the Local Governments, through the National Performance Assessments conducted by the Office of the Prime Minister, are assessed on their level of compliance and accountability. The findings noted that contrary to the other requirements beyond the timely submission of information to the Permanent Secretary/ Secretary to the Treasury, the status of implementation of the Internal Auditor General and the Auditor General’s findings from the previous financial years remains a challenge for most Local Governments. It is on this basis that this study was conceptualised. The main objective of the study was to analyse the level of implementation of the Auditor General’s recommendations in local governments to enhance accountability. Specifically, the study sought to: (a) Establish the status of implementation of the Auditor General’s recommendations in selected districts, (b) Establish the status of Action on Parliament’s resolutions on District Local Governments (DLGs), Auditor General’s recommendations, (c) Examine challenges that affect the implementations of the Auditor General’s recommendations at District Local Governments and Parliament levels and (d) Make proposals to improve on the level of implementation and enforcement of the Auditor General’s recommendations. The study has important implications for promoting transparency, accountability, and good governance in local governments in Uganda.
Topic:
Governance, Transparency, Compliance, Local Government, and Implementation
Political Geography:
Uganda and Africa

2. Analysis of the Implementation of Auditor General's Recommendations in Local Governments to Enhance Accountability

Author:
David Andrew Omona, Isaac Katono, Jeremy Waiswa, Maurice Olobo, Alfred Wonyaka, and Simon Peter Mukisa
Publication Date:
12-2023
Content Type:
Research Paper
Institution:
Advocates Coalition for Development and Environment (ACODE)
Abstract:
This research paper presents the findings of the study on the status of implementation of the Auditor General’s (AG’s) recommendations in Local Governments (LGs) in Uganda. In implementing their mandates, local governments are expected to ensure compliance with existing laws and guidelines. As such, the Local Governments, through the National Performance Assessments conducted by the Office of the Prime Minister, are assessed on their level of compliance and accountability. The findings noted that contrary to the other requirements beyond the timely submission of information to the Permanent Secretary/ Secretary to the Treasury, the status of implementation of the Internal Auditor General and the Auditor General’s findings from the previous financial years remains a challenge for most Local Governments. It is on this basis that this study was conceptualised. The main objective of the study was to analyse the level of implementation of the Auditor General’s recommendations in local governments to enhance accountability. Specifically, the study sought to: (a) Establish the status of implementation of the Auditor General’s recommendations in selected districts, (b) Establish the status of Action on Parliament’s resolutions on District Local Governments (DLGs), Auditor General’s recommendations, (c) Examine challenges that affect the implementations of the Auditor General’s recommendations at District Local Governments and Parliament levels and (d) Make proposals to improve on the level of implementation and enforcement of the Auditor General’s recommendations. The study has important implications for promoting transparency, accountability, and good governance in local governments in Uganda. The methodology used in the study was generally qualitative in nature. Districts, Ministries Departments and Agencies were selected using maximum variation sampling, and the persons therein were selected using a purposive sampling strategy. Data was collected using document analysis, interviews, and focus group discussions with people at the entities under study. The data collected was analysed through examination, transcription, editing, and analysis of the qualitative data obtained from the field and facilitated by Atlas ti. Software and content analysis enabled a deeper exploration of the themes and narratives emerging from these qualitative data sources. In addition, the study was limited to 16 districts, including Amuria, Amuru, Arua, Gulu, Hoima, Kabarole, Kabale, Kaliro, Lira, Luwero, Mbarara, Moroto, Mukono, Sheema, Tororo, Wakiso, and select Ministries Departments and Agencies.
Topic:
Governance, Accountability, Transparency, Compliance, Local Government, and Implementation
Political Geography:
Uganda and Africa