(2) In performing its functions, the Bank of Uganda shall conform to this Constitution but shall not be subject to the direction or control of any person or authority. (3) Subject to the provisions of this Constitution, Parliament may make laws prescribing and regulating the functions of the Bank of Uganda. Auditor General. 163. Auditor General. (1) There shall be an Auditor General who shall be appointed by the President with the approval of Parliament and whose office shall be a public office. (2) A person shall not be appointed Auditor General unless that person— (a) is a qualified accountant of not less than fifteen years’ standing; and (b) is a person of high moral character and proven integrity. (3) (a) (b) The Auditor General shall— audit and report on the public accounts of Uganda and of all public offices, including the courts, the central and local government administrations, universities and public institutions of like nature, and any public corporation or other bodies or organisations established by an Act of Parliament; and conduct financial and value for money audits in respect of any project involving public funds. (4) The Auditor General shall submit to Parliament annually a report of the accounts audited by him or her under clause (3) of this article for the financial year immediately preceding. (5) Parliament shall, within six months after the submission of the report referred to in clause (4) of this article, debate and consider the report and take appropriate action. (6) Subject to clause (7) of this article, in performing his or her functions, the Auditor General shall not be under the direction or control of any person or authority.

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