In Memoriam: Francis Masuba

Francis Masuba, Assistant Auditor General – Corporate Services and Accounting Officer at the Office of the Auditor General of the Republic of Uganda—the country’s Supreme Audit Institution (SAI)—passed away on June 27, 2021. Mr. Masuba served for 37 years in the SAI and was an active participant in several INTOSAI committees.

Mr. Masuba joined the Office of the Auditor General in 1984 as an auditor in the Mbale Regional Office. He assumed increasingly senior positions, including Director of Audit, until his appointment as Assistant Auditor General – Corporate Services and Accounting Officer in 2016. In this position, Mr. Masuba provided direction for Finance and Administration, Human Resource Management and Development, Technical Support Services, Information Technology, Legal Services, Communications, Procurement and Logistics, and Internal Audit.

In Memoriam: Francis Masuba

Mr. Masuba undertook extensive training in many audit fields, including Value for Money Audit. In addition to his professional qualifications from the Association of Chartered Certified Accountants (ACCA) and The Chartered Institute of Public Finance and Accounting (CIPFA), he held a Bachelor of Commerce degree from Makerere University and an Executive MBA and advanced diploma in Government Accounting and Management from CIPFA/The Eastern and Southern African Management Institute (ESAMI).

The contributions of Mr. Masuba to SAI Uganda were numerous. He designed the legal framework for the independence of the Office of the Auditor General, which led to the enactment of the National Audit Act 2008, and since 1998 had worked to develop Value for Money Audit. To improve the efficiency of business processes, Mr. Masuba developed the SAI’s Management Information System.

With the help of a grant from the Danish International Development Agency (Danida), Mr. Masuba spearheaded a project to improve conditions in the SAI’s branch offices. He also played a major role in upgrading the leadership in branch offices from the Senior Auditor to Principal Auditor level.

Mr. Masuba’s passing is a great loss not only for the Office of the Auditor General, but also for the country of Uganda and the INTOSAI community.

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