Act 4
National Information Technology
Authority, Uganda Act
2009
27. Accounts.
(1) The Authority shall keep proper books of accounts of all its
income and expenditure and proper records in relation to them.
(2) Subject to any direction given by the Minister, the Board
shall cause to be prepared in respect of each financial year, and not
later than three months after the close of the financial year, a
statement of accounts which shall include a report on the performance
of the Authority during that financial year.
(3) The statement of accounts shall comprise—
(a) a balance sheet and a statement of income and expenditure
of the Authority in respect of that financial year; and
(b) any other information in respect of the financial affairs of
the Authority as the Minister may in writing require.
28. Audits.
(1) The accounts of the Authority shall, in respect of each
financial year, be audited by the Auditor General or by an auditor
appointed by the Auditor General.
(2) The Board shall ensure that within four months after the
close of each financial year, the statement of account described in
section 27 is submitted for auditing under this section.
(3) The Auditor General and any auditor appointed by the Auditor
General shall have access to all books of account, vouchers and other
financial records of the Authority and is entitled to have any information
and explanations required by him or her in relation to them, as he thinks fit.
(4) The Auditor General shall within two months after receipt of
the statement of account under subsection (2), audit the accounts and
deliver to the Board a copy of the audited accounts together with his
or her report on them stating any matter which in his or her opinion
should be brought to the attention of the Minister.
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