5. Public Procurement and Disposal of Assets Authority (PPDA)
. This is the body that has been established to;
(a) ensure the application of fair, competitive, transparent, non-discriminatory and value for money procurement and disposal standards and practices;
(b) harmonize the procurement and disposal policies, systems and practices of the Central Government, Local Governments and statutory bodies;
(c) set standards for the public procurement and disposal systems in Uganda;
(d) monitor compliance of procuring and disposing entities; and
(e) build procurement and disposal capacity in Uganda.
The interviewees appreciated the role and importance of PPDA in the sector. Since corruption is reported to be most prevalent in public procurement, we find PPDA to be a central institution in the realization of the Sector mission and objectives.
6.The office of the Auditor General (OAG)
The Office of the Auditor General (OAG) is the Supreme Audit Institution of Uganda. Article 163 of the Constitution of Uganda (1995) sets out the mandate of the Office and defines its independence. It empowers the OAG to audit all the public accounts of Uganda and report its findings to Parliament.
The Constitution specifically requires the OAG to conduct financial and Value for Money audits in respect of any project involving public funds. In carrying out its mandate, the Constitution requires the Auditor General not to be under the direction of any person.
The Auditor General is appointed by the President with the approval of Parliament. The issue of independence is central to the role of Auditor-General because his ability to investigate and report, without fear or favour is crucial for the accountability process. Accordingly special procedures are followed in his appointment and there are legal safeguards to ensure that he is not arbitrarily removed from office.
There was overwhelming support and commendation for the restructuring and legal reforms in the office as far as the Sector is concerned but that they should strengthen their collaborative role so that there are complimentary benefits by member institutions.