UGANDA

34. Commission to be self-accounting.
The Commission shall be a self-accounting body and shall deal directly with the Ministry
responsible for finance on matters concerning its finances.
35. Financial year of the commission.
The financial year of the Commission is the period of twelve months beginning on the
1st day of July in each calendar year and ending on 30th June in the next year.
36. Estimates.
The Commission shall, within three months before the commencement of each financial
year, prepare and submit to the Minister, estimates of income and expenditure of the
commission for the next financial year.
37. Accounts and audit.
(1) The Executive Secretary shall keep proper books of accounts in respect of the income
and expenditure of the Commission.
(2) The Auditor General or an auditor appointed by the Auditor General shall in each
financial year audit the accounts of the Commission.
(3) The Executive Secretary shall give the Auditor General or the auditor appointed by
him or her access to all books of accounts and other financial records of the Commission
and to any information and explanation in relation to the books and records.
PART VII – GENERAL
38. Conflict of Interest
(1) Where at any stage during the hearing, proceedings or other meeting of the
Commission or a committee of the Commission, it appears that a commissioner or
officer has or may have a personal interest or is acquainted with any witness likely to
come before the Commission or committee in a manner that may cause a conflict of
interest in the performance of his or her functions, that commissioner or officer shall
disclose the nature of the interest and shall not take part in the proceedings or meeting.
(2) Where a Commissioner or officer of the Commission does not disclose any potential
conflict of interest and the non disclosure is subsequently discovered, all decisions
previously taken which are affected by the conflict of interest shall be reviewed without
the participation of the commissioner or officer concerned.
(3) Where a commissioner or officer of the commission does not disclose a conflict of
interest, the Commission shall determine the disciplinary action to take against the
commissioner or officer of the Commission.
39. Non disclosure of information
(1) A person shall not disclose any information obtained by that person in the course of
performing duties or functions under this Act.
(2) For the purposes of this section, every commissioner, or employee or officer of the
Commission or a person connected with the Commission in the performance of the
functions of the Commission, shall –
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