Page 1 of 27 
  
STATUTORY INSTRUMENTS  
20… No. ….  
 
(2ndDraft ) The  National Environment (Audit) 
Regulations , 20… 
_______  
 
ARRANGEMENT OF REGULATIONS  
 
Regulation  
PART I —PRELIMINARY  
1. Title.  
2. Interpretation.  
3. Application of Regulations.  
 
PART II – TIMING OF ENVIRONMENTA L AUDITS  
4. Environmental enforcement audit.  
5. Environmental compliance audit.  
6. Initiating voluntary environmental audit.  
 
PART III – ENVIRONMENTAL ENFORCEMENT AUDITS  
7. Petition for environmental enforcement audit.  
8. Determination of environmental enf orcement audit.  
9. Audits by environmental inspectors.  
10. Powers of environmental inspector upon entry of project.  
11. Public involvement in environmental enforcement audits.  
12. Environmental enforcement audit report.  
13. Recommendations of environmental  inspector.  
 
PART III – SELECTION OF AUDIT TEAM FOR COMPLIANCE AND VOLUNTARY 
AUDITS  
14. Registered environmental auditors to conduct audits.  
15. Lead auditor and composition of audit team.  
16. Restriction of audit period for environmental auditor.  
17. Outs ourcing of environmental auditor.  
 
PART V – TERMS AND SCOPE OF COMPLIANCE AND VOLUNTARY AUDITS  
18. Terms of reference for environmental compliance audit.  
19. Environmental compliance audit plan and audit checklist.  
20. Factors to consider in the conduct of  an audit.  
 Page 2 of 27 
 PART VI – PREPARATION AND CONTENT OF AUDIT REPORTS  
21. Preparation of environmental audit report.  
22. Content of environmental audit report.  
23. Compliance with content of environmental audit report.  
 
PART VII — SUBMISSION OF COMPLIANCE AND VOLU NTARY AUDIT REPORTS  
24. Submission of environmental compliance audit report.  
25. Submission of additional information.  
26. Submission and effect of voluntary environmental audit report.  
27. Disclosure of proprietary information.  
28. Fees on submission of e nvironmental audit report.  
 
PART VIII – REVIEW OF COMPLIANCE AND VOLUNTARY AUDIT REPORTS  
29. Review of environmental audit report by Executive Director.  
30. Review of environmental audit report by lead agency or other stakeholder.  
31. Evaluation of environ mental audit report by the Authority.  
 
PART IX – ENVIRONMENTAL COMPLIANCE AGREEMENTS AND AUDIT ACTION 
PLANS  
32. Final correction action plan and environmental compliance agreement.  
33. Effect of an environmental compliance agreement.  
34. Repeat violations w ithin two years.  
 
PART X — PREVILEDGES OF VOLUNTARY AUDIT REPORTS  
35. Privilege of voluntary environmental audit report.  
 
PART XI —ENVIRONMENTAL MANAGEMENT SYSTEMS  
36. Establishment of environmental management systems.  
37. Projects to have environmental mana gement systems.  
38. Guidelines for development of environmental management systems.  
39. Powers of environmental inspectors in relation to environmental management systems.  
 
PART XII — ENVIRONMENTAL MONITORING  
40. Monitoring by operator.  
41. Monitoring by Au thority.  
42. Information provided by environmental auditor.  
 
PART XIII —VOLUNTARY DISCLOSURE  
43. Disclosure of information by operator.  
 
PART XIV — OFFENCES AND PENALTIES  
44. Offences  
45. Order of forfeiture.  
46. Administrative measures.  
47. Appeals from an administrative decision.  
 Page 3 of 27 
 PART XV – GENERAL MATTERS  
48. Repeals  
49. Transitional Provisions  
 
SCHEDULES  
 
First Schedule  Timing and projects to carry out audits  
Second Schedule  Audit administrati on fees 
Third Schedule  Administrative p enalties for violatio ns 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 Page 4 of 27 
  
STATUTORY INSTRUMENTS  
20… No. ….  
 
(2ndDraft) The National Environment (Audit) Regulations, 20…  
 (Under section 107 of the National Environment Act, Cap 153)  
 
IN EXERCISE  of the powers conferred upon the Minister responsible for the National 
Environment Act by section 107 of the National Environment Act and on the recommendation of 
the Policy Committee on the Environment and the Board of Directors of the National 
Environment Management Authority, these Regulations are made this …. day  of ……. 20….  
 
PART I —PRELIMINARY  
 
1. Title.  
 
These Regulations may be cited as the National Envir onment (Audit) Regulations, 20…  
 
2. Interpretation.  
 
In these Regulations, unless the context otherwise requires — 
 
―Act‖ means the National Environment Act, Cap 153;  
 
―Acceptance‖ means a notice or other communication issued by the Aut hority to an operator in 
respect of an environmental audit report or other report or document submitted by that operator 
confirming that the report or document in question appears to con form to the requirements of 
these Regulations and any relevant guidelines issued by the Authority.  
 
―Analysis‖ means the testing or examination of any matter, substance or process for the purpose 
of determining its composition or qualities or its effect (w hether physical, chemical or biological) 
on any segment of the environment or examination of emissions or recording of noise or 
subsonic vibrations to determine the level or other characteristics of the noise or sub -sonic 
vibration or its effect on any seg ment of the environment;  
 
―Audit checklist‖ means a checklist that assists auditors in conducting a thorough, systematic and 
consistent environmental audit. Checklists are used to guide on -site observations and help the 
auditor to assess whether evidence m eets audit criteria.  
 
―Audit Conclusion‖ means an  outcome of the audit provided by the auditor after consideration of 
the audit objectives and all audit findings.  
 Page 5 of 27 
 ―Audit Criteria‖ means t he set of policies, procedures, or requirements used as a reference during 
an audit.  
 
―Audit Evidence‖ means  records, statements of fact, or other information that are relevant to the 
audit criteria and verifiable.  
 
―Audit Findings‖  means  results of the evaluation of the collected audit evidence against audit 
criteria. Aud it findings can indicate either conformity or nonconformity with audit criteria.  
 
―Authority‖ means the National Environment Management Authority established by section 4 of 
the Act;  
 
"Certified" means a person whose qualifications, competence, capability , experience and other 
abilities have been approved by the Authority to carry out environmental audits;  
 
―Checklists‖ means l ists of all the activities, processes and discharges to be addressed during the 
audit including a list of elements to be audited an d the type of observations to be made to assess 
compliance.  
 
―Corrective action‖  means an action to eliminate the cause of a detected non -compliance or 
violation;  
 
―Corrective Action Plan‖  means a  specific, measurable, achievable, realistic, and timely action 
plan developed by the operator that describes how the operator intends to resolve the non -
conformance or violation.  
 
―Environment‖ means the physical factors of the surroundings of human beings, including land, 
water, atmosphere, climate, sound, odour,  taste, the biological factors of animals and plants and 
the social factor of aesthetics and includes both the natural and the built environment;  
 
―Environmental compliance audit‖ means an environmental audit performed to determine  the 
compliance status of  a project  with environmental and health regula tory requirements and all 
relevant permits, licenses and approval conditions ; 
 
 ―Environmental audit‖ means a s ystematic, documented, periodic and objective evaluation 
carried out to determine how well a proje ct, its management systems, equipment and processes  
are performing, with the aim of safeguard ing the environment by facilitating management 
control of environmental practices and assessing compliance with company policies , including 
compliance  with applica ble environmental laws and regulations . 
 
―Environmental auditor‖ means a person or a firm of experts  certified and registered to conduct 
environmental audits in accordance with the National Environment  (Conduct and Certification of 
Environmental Practition ers) Regulations, 2003;  
 
―Environmental audit plan‖ means a plan that outlines the audit’s objectives, scope and 
timetable, and the products that the audit will generate.  Page 6 of 27 
  
―Environmental  audit report‖ means a report prepared after an environmental audit t hat describes 
the attributes of the audit and the audit findings and conclusions  and includes an environmental 
enforcement audit report and a volun tary environmental audit report.  An environmental audit 
report may include, but is not limited to, field not es and records of observations, findings, 
opinions, suggestions, recommendations, conclusions, drafts, memoranda, drawings, 
photographs, computer -generated or electronically -recorded information, maps, charts, graphs, 
and surveys, provided the supporting i nformation is collected or developed for the primary 
purpose and in the course of an environmental audit.  
 
―Environmental  compliance agreement‖ means  an agreement between the operator  and the 
Authority as provided for by Part VI of these Regulations;  
 
―Env ironmental enforcement audit‖ means a compulsory environmental audit required by these 
Regulations;  
 
"Environmental impact" means any positive or negative impact, on the natural and/or 
environment, on any form of life, on the social, economic and/or cultur al conditions that 
influence human life, or on any inter -relationship between these elements or factors, which is, 
will be, or may be, directly or indirectly caused by a project, policy, plan or programme;  
 
"Environmental impact assessment" means a systema tic examination conducted to determine 
whether or not a project will have any adverse impact on the environment;  
 
―Environmental  inspector‖ means an inspector appointed under section 79 of the Act;  
 
―Environmental management system audits‖  means audits whi ch are specifically designed to 
check  and evaluate the effectiveness of environmental management systems.  
 
―Environment  management system‖ means a documented system that define s the manner in 
which a project  manages its environmental activities by developi ng, implementing, reviewing 
and monitoring  compliance to environmental regulations and requirements;  
 
"Environmental monitoring" means the continuous determination of actual and potential effects 
of any activity or phenomenon on the environment, whether sh ort term or long term;  
 
"Environmental Practitioner" means an environmental auditor or any person authorized by the 
Authority to conduct environmental audits in accordance with these Regulations;  
 
―Executive Director‖ has the meaning given to it by the Ac t and includes,  for the purpose of 
these Regulations , an environmental inspector or any person who is duly authorized  by the 
Executive Director to act on his or her behalf, or who has been del egated to perform the 
functions of the Authority under section 6 (2) of the Act;  
 
"Foreign Environmental Practitioner" means an Environmental Practitioner registered or certified 
in a country other than Uganda who comes to Uganda to do a single activity of either Page 7 of 27 
 undertaking an environmental impact study or an environme ntal audit in accordance with these 
Regulations;  
 
―Guidelines‖ means the guidelines describing the methodology for conduct of an environmental 
audit or environmental audit requirements by the Act or as issued by the Authority;  
 
"Lead agency" means any Mini stry, department, parastatal agency, local government system or 
public officer in which or in whom any law vests functions of control or management of any 
segment of the environment;  
 
―Lead auditor‖ means auditor responsible for the organization and manage ment of the audit and 
liaises with the client or the contact person in the case of an internal audit. The lead auditor is 
also responsible for the organization,  recruitment and management of the audit team and 
ensuring that the necessary deliverables from the audit, including the audit report, are delivered 
according to the agreed timetable and plan.  
 
―Monitor‖ means t o systematically and repeatedly measure a parameter to track changes or 
establish the baseline or current conditions.  
―Project ‖ includes any activity or part of an activity, field, farm, garden,  place, premises, facility , 
vessel, ship, motor vehicle, aeroplane, means of communication, storage facility,  factory, 
production -process or consumption -method which is the subje ct or potential subject o f an 
environmental audit;  
 
"Proprietary information" means information relating to any manufacturing process, trade secret, 
trademark, copyright, patent or formula protected by law or by international treaties to which 
Uganda is a party;  
 
―Public‖ means in dividual, civil society organizations and institutions, community based 
organizations, public and private institutions;  
 
―Operation‖ means  the time period that corresponds to any event, process, or activity that occurs 
during the operation (i.e., fully fun ctioning) phase of the proposed project or development. (The 
operation phase follows the construction phase, and then terminates when the project or 
development goes into the decommissioning phase.)  
 
―Operator ‖ means any person operating or responsible for  supervising or in  charge of an activity 
or operation of a project  and includes a proponent or owner of an activity or project that is a 
subject of an environmental audit ; 
 
―Review‖ means a process of checking the adequacy of an environmental audit report with a 
view to ensuring that it meets the legal requirement and ensure wide acceptance of the 
environmental audit findings;  
 
―Risk‖ means the probability of occurrence of an adverse effect from a substance on people or 
the environment combined with the mag nitude of the consequence of that adverse effect;  
 Page 8 of 27 
 ―Scope of the audit‖ means  the extent and boundaries of the audit such as locations; 
organizational  units, activities and processes to be audited; and the time period covered by the 
audit;  
 
―Standard‖ mean s the limits of discharge or emissions established under the Actor under these 
Regulations made pursuant to the Act or any other in the  law; 
 
―Technical  expert‖  means a person who  assist s with understanding and  interpreting of the 
technical aspects of the project being audited and  does not necessarily  have t o be an auditor . 
 
"Voluntary disclosure" means the prompt reporting to the Authority by the operator of a project  
of the voluntary discovery of a violation of the Actor other regulations promulgated purs uant 
thereto prior to:  the commencement of an inspection or investigation, or the issuance by the 
Authority of an information request to the operator of the project ; the filing of a notice of a 
public interest action under the law;  the filing of a complain t by a third party;  the reporting to the 
Authority of the violation by an employee who is not authorized to  speak on behalf of the 
project ; or the imminent discovery of the violation by the Authority.  
 
"Voluntary discovery" means the discovery of a violati on of the Act or other regulations 
promulgated pu rsuant thereto by the operator of a project  if the violation was discovered by an 
environmental audit; and  the violation was not identified through a legally mandated monitoring 
or sampling requirement presc ribed by regulation, permit, judicial or administrative order,  or 
consent agreement . 
 
―Voluntary  environmental audit‖ means an audit carried out by the operator without the demand 
or dir ection of the Authority, a lead agency, a third party or an order of a court of law;  
 
―Voluntary  environmental audit privilege‖ has the mea ning given to it in regulation 35 . 
 
3. Application of Regulations.  
 
These Regulations apply to — 
(a) the enforcement of section 3(3) (c) of the Act;  
(b) all environmental audits required by section 2 2 of the Act;  
(c) all environmental audits required by the National Environment  (Environmental Impact 
Assessment) Regulations;  
(d) voluntary environmental audits;  
(e) such other environmental audits as may be required or prescribed.  
 
PART II – TIMING OF ENVIRONMENTAL  AUDITS  
 
4. Environmental enforcement audit.   
 
The Authority shall  at any time , following a petition or at the instance of the Executive Director, 
the environmental inspector or any other person authorized in writing by the Executive Director , Page 9 of 27 
 carry out an env ironmental enforcement audit for projects that have or may have significant 
adverse impacts on the environment . 
 
 
5. Environmental compliance audit.  
 
(1) The operator of a project whose activities are likely to have a significant adverse impact 
on the environment  shall carry out a nnual environmental compliance audit in respect of the 
following - 
(a) existing projects in the first schedule commenced prior to the coming into force of the 
Act, these Regulations, or other environmental regulations and laws; or  
(b) any other pr ojects undertaken after completion of an environmental and social impact 
Assessment.  
 
(2) An operator of a project that has undergone an environmental and social impact 
assessment shall within a period of twelve months of the issuance of the Environmental and 
Social Impact Assessment certificate, or a period of not more than twenty four months after the 
commencement of project activities whichever is earlier, undertake an environmental compliance 
audit of the project.  
 
(3) Projects with a record of compliance may a fter the initial audit period of five years be 
audited only once every two years with periodic monitoring at the discretion of the Executive 
Director, unless the project consequently becomes non -compliant.  
 
(4) An environmental compliance audit shall be requir ed after half of the project’s life and a 
closure audit not more than one month after project completion if the life of the project is shorter 
than 12 months for all projects in the first schedule to these Regulations . 
 
6. Initiating v oluntary environmental  audit.  
 
(1) The operator of a project whose activities are likely to have a significant impact on the 
environment may, at any time, carry out a voluntary environmental audit of the facility to 
determine its compliance with the Act, these Regulations and othe r relevant laws.  
 
(2) The voluntary environmental audit shall not replace the requirement for an environmental 
compliance audit.  
 
PART III  – ENVIRONMENTAL ENFORCEMENT AUDITS  
 
7. Petition for environmental enforcement audit.  
 
(1) A person desiring an environmental enf orcement audit to be carried out on a project may 
petition the Executive Director in writing to determine whether an environmental enforcement 
audit should be carried out.  
 
(2) The petition referred to in subregulation (1) shall contain — Page 10 of 27 
 (a) the name(s), signature (s) and address(es) of the petitioner(s);  
(b) the location of the project complained of;  
(c) the reasons why the petitioner requires the project to be the subject of an environmental 
enforcement audit; and  
(d) any other matter relevant to the petition.  
 
(3) The Executive Director , environmental  inspector or any other person authorized in 
writi ng by the Executive Director shall inspect the project to determine whether an 
environmental enforcement audit should be carried out. 
 
(4) This regulation does not affect the right of a person under the Constitution to petition a 
court of law or to bring an action under the Act.  
 
8. Determination of environmental enforcement audit.  
 
(1) The Executive Director shall, where he or she determines, in accordance with regulation 7 
(3), that — 
(a) there  is sufficient cause to believe that a project has or may have significant adverse 
impacts on the environment, order an environmental inspector to carry out the 
environmental enforcement audit, and the operator  shall bear the cost of carrying out the 
audit;  
(b) there is evidence of violations or a danger to the public and the environment, order the 
operator to carry out an environmental enforcement audit within a specified period 
determined by the Executive Director;  
(c) there is no cause to believe that a facili ty has or may have significant adverse impacts on 
the environment, reject the petition and give reasons in writing for the rejection within 
one month . 
 
9. Audits by environmental inspectors.   
 
(1) An environmental inspector may conduct or cause to be conducted an  environmental 
enforcement audit on any project  where there is reasonable cause to believe that — 
 
(a) the activities being carried out at the project  violate or are likely to violate the Act or 
Regulations made under the Act;  
(b) the activities being conducted at the project are likely to cause immediate danger and harm 
to human health, or have undesirable and irreversible impacts on the environment;  
(c) a violation of any other law relating to the environment, other than one referred to in 
paragraph (a), is taking place. 
 
(2) An environmental inspector shall —  
(a) in the case of subregulation (1)(a) or (b), serve the operator of the project with notice in 
writing, at least forty -eight (48) hours  bef ore conducting the enforcement  audit;  
(b) in the case of subregulation (1)(c), se rve the operator  of the project  with a notice in 
writing, requiring the  operator of the project to carry out an environmental compliance 
audit within a period determined by the inspector.  Page 11 of 27 
  
 
 
 
10. Powers of environmental inspector upon entry of project.  
 
An environmental inspector may, upon entering a project for the purpose of carrying out an 
environmental enforcement audit, and in addition to the powers prescribed by section 80 of the 
Act— 
(a) order persons at the project  to assist in the carrying out of the audi t; 
(b) have uninterrupted  access to, and interview any staff employed at the project ; 
(c) examine, make copies of or retain all or any documents and records relating to the design, 
performance and effects of the activities of the project ; 
(d) take samples for analysi s and photographs and make audio or visual recordings ; and  
(e) carry out any other activity necessary for the carrying out of the audit.  
 
11. Public involvement in environmental enforcement audits.  
 
An environmental inspector may, in the affected or conduct of an  environmental enforcement 
audit, consult the members of the public likely to be affected by the audited project . 
 
12. Environmental enforcement audit report.  
 
(1) An environmental inspector shall on completion of an environmental enforcement audit, 
submit an envi ronmental enforcement audit report to the Executive Director and the report shall 
comply with the requirements of regulation  24(1).  
 
(2) An environmental inspector shall, in making an environmental enforcement audit 
report — 
(a) discuss with the owner or operator,  the environmental issues identified at the project ; 
(b) make available to the owner or operator, a draft report of the audit and require him or her 
to make written comments within seven days after receipt of the draft report; and  
(c) take into account the comme nts of the owner or operator and attach the comments as an 
annex to the final report . 
 
13. Recommendations of environmental inspector.  
 
An environmental inspector may, in the environmental enforcement audit report, recommend — 
(a) where he or she suspects that the  operator has committed a criminal offence, that the 
operator be prosecuted;  
(b) that the operator enters into an environmental compliance agreement in accordance with 
regulation 32 ; or 
(c) that the operator in addition to entering into an environmental compliance  agreement 
executes a refundable performance deposit bond to guarantee environmental compliance 
in accordance with section 94 of the Act.  
(d) any other action as may be deemed necessary.  Page 12 of 27 
  
 
 
PART IV– SELECTION OF AUDIT TEAM  FOR COMPLIANCE AND VOLUNTARY 
AUDITS  
 
14. Registered environmental auditors to conduct audits.  
 
(1) A person shall not carry out a n environmental  compliance audit unless that person has 
been duly certified and registered as an environmental practitioner in accordance with the 
National Environment (Co nduct and Certification of Environmental Practitioners) Regulations, 
2003 . 
 
(2) The employees of the operator or hired environmental auditor  may carry out a voluntary 
audit.  
 
(3) The operator may seek guidance from the Executive Director on the selection of 
enviro nmental auditors and the Executive Director may upon request recommend a list of 
environmental auditors  based on the nature and scope of the audit.  
 
(4) The environmental auditor selected by the operator shall — 
(a) be free from any potential conflict of interest such as serving on the operator’s 
environmental monitoring team or otherwise; and  
(b) exercise full independence and a high level of objectivity in the conduct of the audit.  
 
15. Lead auditor and composition of audit team.  
 
(1) The lead environmental audit or shall lead the conduct of the environmental compliance 
audit and shall determine the composition and ensure the overall competence of the 
environmental audit team.  
 
(2) The lead environmental auditor shall as appropriate  utilize  technical expert s to provide 
specialist  knowledge  and to assist with understanding and interpreting technical aspects of the 
project to be  audited . 
 
(3) The technical experts may accompany the audit team during the audit if required or may 
be referred to when necessary . 
 
16. Restriction of audit period  for environmental auditor.  
 
An environmental auditor or firm of environmental auditors shall not conduct environmental 
compliance audits for the same operator for a continuous period exceeding five  years.  
 
 
 
 Page 13 of 27 
 17. Outsourcing of environmental auditor.  
 
(1) An oper ator may seek the consent of the Executive Director in writing to outsource an 
environmental compliance audit and the Executive Director may grant such consent where 
Ugandan environmental auditors  do not possess the required competence to adequately carry  out 
the audit . 
 
(2) An outsourced environmental audit shall be conducted in accordance with  the National 
Environment (Conduct and Certification of Environmental Practitioners) Regulations, 2003  and 
may include Ugandan environmental auditors for purposes of kn owledge transfer . 
 
PART V –TERMS AND SCOPE OF COMPLIANCE AND VOLUNTARY  AUDIT S 
 
18. Terms of reference for environmental compliance audit.  
 
An environmental compliance audit specified under these  Regulations shall be conducted in 
accordance with the terms of ref erence developed by the operator  together with the 
environmental audit team  and approved by the Authority . 
 
19. Environmental compliance audit plan and audit checklist.  
 
(1) The environmental auditor shall prepare an environmental audit plan for the conduct  of 
an environmental  compliance audit in accordance with the Environmental Audit Guidelines 
issued by the Authority.  
  
(2) Prior to the conduct of the environmental compliance audit, the environmental auditor 
shall prepare and use a customized audit checklist that is relevant to the project to be audited.  
  
20. Factors to consider in the conduct of an audit.  
 
(1) In carrying out an environmental audit, the environmental auditor shall assess compliance 
with any existing national environmental regulations and standards , in addition to applicable 
conditions in the relevant  permits, licenses and approvals.  
 
(2) An env ironmental auditor may, in the conduct of an environmental aud it, consult the 
members of the public affected or li kely to be affected by the activities of the pro ject. 
 
(3) The operator may seek technical advice from the Executive Director on how to conduct 
an voluntary environmental audit and the technical advice may include the scope and terms of 
reference for the audit.  
 
PART V I— PREPARATION AND CONTENT OF AUDIT RE PORTS  
 
21. Preparation of environmental audit report.  
 Page 14 of 27 
 (1) An environmental audit report shall be prepared under the general leadership of the lead 
auditor who shall head a team of environmental auditors.  
 
(2) Any changes in the scope of the environmental audit shall  be agreed upon by the operator 
and the environmental audit team.  
 
22. Content of environmental audit report . 
 
(1) An environmental audit report shall include the following — 
(a) the names and composition of the environmental audit team, including their 
qualificatio ns, specific skills and relevance to specific subject matter;  
(b) the identity of the project  audited and its physical location;  
(c) the identity of the operator  or his or her representatives who took part in the 
environmental audit and their specific roles;  
(d) the p erson who commissioned the environmental audit;  
(e) the criteria, objectives, scope, protoco ls and methodology used during  the conduct of  the 
environmental audit  and any obstacles encountered , including gaps in knowledge and any 
other limitations  encountered ; 
(f) the period covered by the environmental audit and the dates on which the audit was 
conducted;  
(g) the date and issues raised in the previous environmental audit as point of reference , where 
applicable ; 
(h) copies of all relevant approval certificates, permits and licenses; 
(i) a des cription of the audited project  and the environmental management system  in place;  
(j) root causes of non compliance  where observed ; 
(k) a description of the  observable  impacts of the audited project , including both qualitative 
and quantitative dat a and information.  
(l) environmental , health  and social safeguards associated with the project ; 
(m) consultations made  with relevant stakeholders.  
(n) a statement of the confidential nature if any, of the contents of the information obtained 
or parts of the informati on; 
(o) An audit conclusion that states  as to how far, in the opinion of the  environmental audit 
team, the activities of the audited project comply  with the Act and with other relevant 
laws of Uganda  
(p) the recommended corrective  measures  identified by the operat or for restoring, 
eliminating or minimizing the undesirable environmental  impacts of the audited project, 
and to bring the project to full compliance ; 
(q) the audit findings  and a summary of any references to supporting evidence;  
(r) an implementation plan propose d by the operator in consultation with the auditor team 
that addresses the correction of past environmental non -compliance, the improvement of 
current environmental compliance and prevention of future non -compliance; and  
(s) the resources required and the opti mum time for introduction, monitoring and 
implementing the recommended corrective measures;  
(t) any other matter which may be identified in the terms of  reference agreed between the 
operator and the environmental audit team and, where relevant — Page 15 of 27 
 (i) any matter dete rmined by the environmental inspector, in the case of an 
environmental enforcement audit.  
(ii) any matter agreed between the operator and the Executive Director, in the 
case of a v oluntary environmental audit.  
 
(2) An en vironmental audit report shall contain a decl aration, dated and signed by all  
members of the environmental audit team, stating that the environmental audit was conducted in 
accordance  with the National Environment (Conduct and Certification of Environmental 
Practitioners) Regulations, 2003, these Reg ulations and other relevant laws.  
 
(3) The lead  auditor shall ensure that the environmental audit report contains all the matters 
required by subregulation (1). 
 
23. Compliance with content of environmental audit report.  
 
(1) An environmental auditor who fails to comp ly with regulation 24(1) shall be in breach of 
the Code of Practice and Professional Ethics prescribed by the National Environment (Conduct 
and Certification of Environmental Practitioners) Regulations, 2003, and shall be subject to 
disciplinary action as prescribed by those Regulations.  
 
(2) An environmental auditor is under a duty to disclose all facts  pertinent to the 
environmental performance of the audited project and to disclose the state of affairs of the 
project in the course of the audit.  
 
(3) A voluntary environmental audit shall comply with the requirements of regulation  23. 
 
PART VII – SUBMISSION OF COMPLIANCE AND VOLUNTARY AUDIT REPORTS  
 
24. Submission of environmental compliance audit report.  
 
(1) An environmental auditor shall submit an environmental complia nce audit report to the 
operator of the project within fourteen days  after the completion of the audit.  
 
(2) Upon receipt of the audit report whose findings deem the project to be noncompliant, the 
operator shall conduct a root cause analysis of the identif ied audit findings, as appropriate, and 
shall investigate all areas of concern.  
 
(3) The operator shall submit the environmental compliance audit report to the Executive 
Director of the Authority in quadruplicate or as specified in the terms of reference  within thirty 
(30) days after receiving the report  from the environmental auditor . 
 
(4) Where  the audit  findings indicate violations, the operator shall submit an audit correction 
action plan together with the environmental compliance audit report to bring the pro ject into full 
compliance and to fully address all areas of concern.  
 
(5) The corrective action plan referred to in subregulation ( 4) shall  contain — Page 16 of 27 
 (a) the result of any root cause analysis  referred to in subregulation (2);  
(b) actual actions , specific deliverables , responsibility assignments and an implementation 
schedule with time frame s, acceptable to the Executive Director , for correcting any  
violations; and  
(c) an undertaking that the operator shall adopt an improved environmental management 
system or other measu res, to avoid the recurrence of the violations disclosed in 
subregulation ( 4). 
 
25. Submission of additional information.  
 
The Executive Director may require an environmental auditor to— 
(a) submit such additional information in relation to the environmental audi t as the Authority 
shall deem necessary;  
(b) carry out any other special investigation;  
(c) carry out any further investigation;  
(d) submit a report on any of the matters referred to in paragraphs (a), (b), and (c); and the 
operator concerned shall remunerate the envi ronmental auditor in respect of the discharge 
by him or her of all or any of such additional duties.  
 
26. Submission and effect of voluntary environmental audit report.  
 
(1) A voluntary environmental audit report is a confidential document belonging to the 
operato r and the operator is not required to submit it to the Authority or to a lead agency . 
 
(2) Notwithstanding subregulation (1), an operator who wants to benefit from the compliance 
agreement regime provided for by regulation 32 shall, within thirty (30) days af ter completion of 
the voluntary environmental audit, submit a voluntary environmental audit report to the 
Executive Director.  
 
(3) A voluntary environmental audit report shall be accompanied by a statement 
summarizing the violations of the Act and of any other  law, and a n audit  corrective action plan 
indicating the manner in which the operator proposes to correct the violations.  
  
(4) The audit corrective action plan referred to  in subregulation (3 ) shall contain  matters 
referred to in regulation 24(5). 
 
27. Disclosure  of proprietary information.  
 
The operator shall indicate to the Authority on submission of a voluntary audit report any 
information which the operator considers should not be made public on the basis that it is 
commercially confidential or proprietary , and shall indicate the grounds for maintaining the 
confidentiality of the information.  
 
 
 
 Page 17 of 27 
 28. Fees on submission of environmental audit report.  
 
The Authority shall, on submission of the environmental audit report and depending on the level 
of risk of a particu lar project, charge an audit report administration fee prescribed in the second 
schedule to these Regulations .  
 
PART VIII – REVIEW OF COMPLIANCE AND VOLUNTARY AUDIT REPORTS  
 
29. Review of environmental audit report by Executive Director.  
 
(1) The Authority shall evaluate the environmental audit report submitted and inform the 
operator of its adequacy i n terms of content and corrective  measures to ensure compliance.  
 
(2) The Authority may, if dissatisfied with the standard or quality or both, of the 
environmental audit  report , reject the environmental audit report and call for a fresh 
environmental audit at the expense of the operator concerned, the lead auditor or firm of 
environmental auditors or both.  
 
(3) Where the Authority rejects an environmental audit report, it ma y upon request 
recommend  an environmental auditor or firm of environmental auditor s for the operator to 
conduct a  fresh environmental audit . 
 
(4) Without prejudice to subregulation ( 3), the operator shall have a right to choose an 
auditor of his or her choice  to conduct a fresh audit.  
 
30. Review of environmental audit report by lead agency or other stakeholder.  
 
(1) The Au thority may within a period of 14  days upon receipt and acceptance  of the 
environmental audit report, transmit for review a copy of the report or, in addition, the audit 
correction action plan to:  
(a) the relevant lead agencies;  
(b) the relevant district environmental officers;  
(c) the relevant trade or industry associations;  
(d) any other relevant stakeholder  
 
(2) Where the environmental audit report and the audit co rrection action plan are reviewed in 
accordance with sub -regulation (1), written comments shall be submitted to the Authority within 
30 days from the date of receipt of the environmental audit report  by the respective reviewers .   
 
31. Evaluation of environmen tal audit report by the Authority.  
 
(1) On receipt of comments referred to in regulation 29(2) or where no comments have been 
received, the Authority shall evaluate the audit report and the audit correction action plan an d 
give feedback to the operator within 60 days of receipt and acceptance  of the report and audit 
correction action plan.  
 Page 18 of 27 
 (2) The Authority may outsource review of audit reports as may be necessary for the 
completion of the audit process.  
 
PART IX—ENVIRONMENTAL COMPLIANCE AGREEMENTS  AND AUDIT ACTI ON 
PLANS  
 
32. Final correction action plan and e nvironmental compliance agreement . 
 
(1) Where the Authority reviews the audit correction action plan  or where the operator 
indicates in a voluntary environmental audit an intention  to comply with the  law, the Executi ve 
Director  and the operator shall agree on a written final correction action plan for implementation 
by the operator and may enter into an environmental compliance agreement , specifying – 
(a) the measures required to bring the audited project into complia nce with the Act and these 
Regulations;  
(b) the time frame within which the measures will be undertaken;  
(c) the compensation to be paid to persons injured by the activities of the audited project;  
(d) the restoration measures that must be undertaken to redress environmental damage in 
accordance with Part IX of the Act;  
(e) a refundable performance bond, if required, and the nature of the bond;  
(f) the frequency of periodic reports to be submitted to the Executive Director; and  
(g) any other matter which  the Executive Director may consider necessary.  
 
(2) The Authority shall , upon being satisfied by inspection and verification that the operator 
has acted in accordance with the audit correction action plan, issue the operato r with a letter 
indicating fulfillme nt of  the audit  correction action plan  within 21 days from the date of 
inspection and verification . 
 
33. Effect of an environmental compliance agreement.  
 
(1) An environmental compliance agreement made under these Regulations has the same 
effect as an environment al improvement order within the meaning of sections 80 and 95 of the 
Act. 
 
(2) Failure by an operator of a project who has entered into an environmental compliance 
agreement to comply with the agreement shall constitute a waiver of the voluntary environmental 
audit privilege provided for by regulation 35.  
  
34. Repeat violations within two years.  
 
Where the operator has entered into an environmental compliance agreement, the occurrence of a 
repeat violation at the audited project within a period of two years shall  constitute a waiver of the 
privilege referred to in regulation 35. 
 
 
 
 Page 19 of 27 
 PART X —PREVILEDGES OF VOLUNTARY AUDIT REPORTS  
 
35. Privilege of voluntary environmental audit report.  
 
(1) A voluntary environmental audit report is a privileged report and is not admissible a s 
evidence in any civil, criminal or administrative proceeding, except as provided by 
subregulations (2) and (3).  
 
(2) The privilege for a voluntary environmental audit report provided for in subregulation (1) 
does not apply where — 
 
(a) it is waived expressly or b y implication by the operator of the project, or by a court;  
(b) The operator of a project or person conducting an activity seeks to introduce an 
environmental audit report or any part of it as evidence  in a suit;   
(c) the report is released by the operator to any  buyer or seller or to a lead agency for 
purposes of negotiating, arranging or facilitating the sale, lease or financing of the 
project , or a portion of the  project ; 
(d) information in the report relating to the project  is obtained from a document, 
communicat ion, data, report or other information required to be collected, developed, 
maintained, reported or otherwise made available to the Authority or to a lead agency or 
from an independent source in accordance with any law, permit or order; or  
(e) the information in the report is obtained by observation, sampling or monitoring by a lead 
agency or the Authority.  
 
(3) A court or administrative tribunal shall require the disclosure of material for which the 
privilege referred to in subregulation (1) is asserted where the court or administrative tribunal 
determines that — 
(a) the privilege is asserted for a fraudulent purpose;  
(b) the material is not subject to the privilege;  
(c) the material shows evidence of non -compliance with any law; or  
(d) the material contained, in the case of c riminal proceedings is evidence relevant to the 
commission of an offence under the laws of Uganda.  
 
(4) A party asserting privilege of the voluntary environmental audit report under 
subregulation (1) has the burden of proving the privilege, including adducing evidence of — 
(a) non-compliance with any law; and  
(b) proof that appropriate efforts to achieve compliance were promptly initiated and pursued 
with reasonable diligence.  
 
(5) A party seeking disclosure of the contents of a voluntary environmental audit report 
under th ese Regulations has the burden of proving that the privilege is asserted for a fraudulent 
purpose.  
  
 
 
 Page 20 of 27 
 PART XI —ENVIRONMENTAL MANAGEMENT SYSTEMS  
 
36. Establishment of environmental management system.  
(1) An operator whose activities are likely to have an impact on  the environment shall 
establish, maintain at all times and ensure availability and accessibility to an environmental 
management system in accordance with the Act and these Regulations.  
 
(2) An environmental management system shall include, among other matters  that the 
Executive Director may prescribe — 
(a) an environmental management policy, which shall include a commitment by the operator 
to implement it and shall be communicated to all employees;  
(b) a documented plan with clear objectives, timelines, roles and respo nsibilities of 
employees  or agents , targets and documented activities and procedures for the 
implementation of the environmental management policy;  
(c) a mechanism for developing capabilities and support systems necessary to achieve the 
objectives of the envir onmental management policy; and  
(d) a mechanism for reporting, reviewing, monitoring and evaluating the environmental 
performance of the project to ensure the suitability, adequacy and effectiveness of the 
environmental management system in place.  
(e) a mechanism to ensure compliance with laws, regulations, permits etc.  
 
(3) A copy of the environmental management policy shall be displayed in a conspicuous 
place in the project area to which it applies  or it shall be readily available upon request by the 
environmental au ditor or inspector.  
 
37. Projects to have environmental management systems.  
 
(1) Without prejudice to regulation 42(1), the Executive Director may, from time to time, 
publish, by notice in the  Gazette  and in a newspaper with national circulation in Uganda, a list of 
categories or types of projects  that are required to have environmental management systems.  
 
(2) The Executive Director may, in the notice referred to in subregulation (1), specify the 
name and location of every project required to have an environmental man agement system, and 
the time frame for the establishment of the system.  
 
38. Guidelines for development of environmental management systems.  
 
The Executive Director may issue g uidelines for the establishment of environmental 
management systems and where such g uidelines are absent, the operator shall adopt any other 
guidelines that can serve to establish the same environmental management system required under 
subregulation (2)  
 
39. Powers of environmental inspectors in relation to environmental management systems.  
 Page 21 of 27 
 An environmental inspector, acting within the powers prescribed by section 80 of the Act, may 
access any project to determine whether the project has an environmental management system 
and whether it is functioning well . 
 
PART XI I: ENVIRONMENTAL MONITORING  
 
40. Monitoring  by operator . 
 
(1) The operator of a project  shall be responsible for  carry ing out monitoring of his project  
on a regular and timely manner;  
 
(2) The operator of a project shall submit monitoring reports to lead agencies and the 
Authority at least once  a year.  
 
41. Monitoring by Authority.  
 
(1) The Authority may??  and where necessary  in consultation with lead agencies –  
(a) monitor all environmental phenomena including the socia l, health and safety 
components  with a view to making an assessment of any possibl e changes in the 
environment and possible impacts arising from the activities of a project;  
(b) monitor the activities  of any project  with a view to det ermining its immediate and 
long-term effect on the environment;  
(c) cause the operator  to carry out a baseline  survey to identify basic environmental 
parameters in the project area before implementation;  
(d) determine the parameters and measurable indicators to be used in monitoring of 
projects; and  
(e) conduct measurement of environmental changes that have occurred dur ing and after  
the projec t implementation including long -term impacts  
 
(2) The Authority may where necessary  in consultation with t he lead agencies monitor 
existing  projects on a continuous basis using parameters and indicators developed under this 
regul ation.  
 
(3) The Authority may upon detection of non - compliance with the conditions of the relevant 
permits, licenses and approvals , compel the operator  to institute remedial action.  
 
42. Information provided by environmental auditor.  
 
(1)  If an environmental  auditor, acting in good faith and not negligently or with wrongful 
intent, furnishes to the Authority any information or opinion on a matter to which these 
Regulations or the Act applies and which is relevant to the supervisory function of the Authority 
whether or not in response to a request by it, such actions by the environmental auditor shall 
not— 
(a) constitute a breach of any duty which the environmental auditor  may owe to any person, 
or Page 22 of 27 
 (b) constitute a contravention of any code of professional  conduct to w hich the 
environmental auditor may be subject.  
 
(2) Subregulation  (1) shall apply to any matter of which the environmental auditor becomes 
aware in his or her capacity as an environmental auditor or in the discharge of his or her duties 
under these Regulations  and the Act and which relates to the activities of the operator.  
 
PART XI II: VOLUNTARY DISCLOSURE  
 
43. Disclosure of information by operator.  
 
(1) An operator responsible for the release of a substance into the environment that has 
caused , is causing , or may caus e an adverse effect, shall forthwith, as soon as the operator knows 
or ought to know of the release, report it to the Authority within 7 days.  
 
(2) An operator who voluntarily provides the Authority with detailed information about non -
compliance with the requi rements of the Regulations or standards by the operator may be 
assisted to comply with these Regulations.  
 
(3) Disclosure shall be deemed voluntary if –  
(a) the disclosure is made within seven days following a reasonable investigation;  
(b) the disclosure is made to t he Authority o r its representative ; 
(c) the operator  making the disclosure initiates an action to resolve the violation identified in 
the disclosure in a diligent manner;  
(d) the operator  making the disclosure cooperates with the A uthority  in connection with 
investigation of the issues identified in the disclosure; and  
(e) the operator making the disclosure diligently pursues compliance and promptly corrects 
the noncompliance within a reasonable time.  
 
(4) A disclosure shall not be voluntary if  –  
(a) specific permit , license  or approval  condition s require monitoring and maintenance of 
and submission of  monitoring  records to the Authority ;  
(b) specific permit , license or approval  conditions or environmental laws require notification 
of such releases to the environment;  
(c) the viola tion was committed intentionally, willfully, or through criminal ne gligence by 
the operator  making the disclosure;  
(d) the violation was not corrected in a diligent manner;  
(e) significant environmental harm or a public health threat was caused by the violation;   
(f) the violation occurred within one year of a similar prio r violation at the same project ;  
(g) the violation has resulted in a substantial economic benefit which gives the violator a 
clear economic advantage over its business competitors; or  
(h) the violation is  a violation of the specific terms of a judicial or administrative order.  
 
PART X IV— OFFENCES  AND PENALTIES  
 
44. Offences  Page 23 of 27 
  
(1) A person who without reasonable excuse contravenes any directive issued under these 
Regulations commits an offence and is liable on convi ction - 
(a) in the case of an individual, to a fine not exceeding ten thousand currency points or 
imprisonment not exceeding twenty four months  or both; or  
(b) in the case of a body corporate, to a fine not exceeding f ifty thousand currency points.  
 
(2) An operator who  fails to commission an environmental audit within the period prescribed 
in these Regulations shall pay a fine of not less than one hundred currency points for every 
month on which the default continues.  
 
(3) An operator or a member of an environmental audit t eam who — 
(a) fraudulently utters or presents an environmental audit report;  
(b) fraudulently alters any report made under these Regulations;  
(c) withholds information from an environmental inspector  in the course of an audit; or  
(d) knowingly makes a false environmental audit report, commits an offence contrary to 
section 97 of the Act (?)and is liable  on convicti on, to a fine of not less than  one thousand 
currency points or to imprisonment fo r a term of not less than  twenty four  months, or 
both.  
 
(4) A pe rson who — 
(a) withholds information f rom an environmental inspector  or Executive Director,  
(b) knowingly gives false information to an environmental ins pector or to the Executive 
Director, commits an offence contrary to section 95 of the Act and is liable  on convi ction, 
to a fine of not less than one thousand currency points  or to imprison ment for a term of 
not less than  twelve months , or both.  
 
(5) An operator who fails to implement the compliance agreement or audit correction action 
plan as agreed with the Authority  commits an offence  and is liable  on conviction, to a fine of not 
less than one thousand currency points or to imprisonment for a term of not less than twelve 
months, or both.  
 
(6) An operator who fails to establish and maintain at all times an environmental 
management system commits an offence and is liable  on conviction, to a fine of not less than 
fifty currency points or to imprisonment for a term of not less than six  months, or both.  
 
45. Order of forfeiture.  
 
Where a person is convicted of an offence under th ese Regulations, the court may, in addition to 
any other penalty imposed, make an order for the forfeiture of any funds, money instruments, 
documents, facilities, vehicles, crafts, vessels or equipment used in the commission of the 
offence.  
 
46. Administrative  measures.  
 Page 24 of 27 
 Without prejudice to penalties imposed by judicial process, the Authority may administer other 
measures which may include the following – 
(a) closure of the project where there is persistent  breach of audit requirements , including 
failure to put in  place corrective measures to the satisfaction of the Authority;  
(b) administrative penalties;  
(c) surcharge of five percent of the amount required to be paid which is in default for each 
day of default; and  
(d) confiscation of property or equipment . 
 
47. Appeals from an  administrative decision.  
 
A person aggrieved by the decision of the Executive Director or an environmental inspector may 
appeal to an administrative tribunal established under the Act or to the High Court within a 
period of thirty days after the date on w hich the decision was communicated to him or her.  
 
PART X VI– GENERAL MATTERS  
 
48. Repeals  
 
The National Environment (Audit) Regulations, 2006 are revoked.  
 
49. Transitional Provisions  
 
(1) Any application made, audit conducted, report or document submitted, approval given, or 
environmental compliance agreement issued, under the National Environment (Audit) 
Regulations, 2006, shall be deemed to have been made, conducted, submitted, given, or issued 
under these Regulations.  
 
(2) Notwithstanding sub -regulation (1) , any perso n who made an application or submitted 
documents to the Authority for approval prior to the commencement of these Regulations shall 
be exempted from paying any fees which would have been payable had the application been 
made or the documents been submitted  after the commencement of these Regulations.  
 
 
 
 
 
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 Page 25 of 27 
  
 
 
 
 
 
SCHEDULES  
 
 
First Schedule.  
 
Reg. 5.  
Timing and projects to carry out audits  
 
Different types of projects are required to be audited as follows  – 
 
1. Existing projects for which mand atory annual compliance audits are required , includ ing –  
(a) Industries, foundries, factories and manufacturing or processing entities  
(b) Large -scale agriculture  
(c) Abattoirs and meat -processing  
(d) Sewage disposal works  
(e) Fuel depots and stations  
(f) Maintenance /service  and repair garages and workshops  
(g) Airports  
(h) Hotels  
(i) Shopping Malls  
(j) Beaches  
(k) Storage of hazardous materials and waste  
(l) Landfills  
 
2. Short -term projects , includ ing - 
(a) Seismic surveys ; 
(b) Oil well drilling ; 
(c) Construction of roads ; 
(d) Short -term Quarry sites ; 
(e) Borrow Pits;  
(f) Tempo rary camps  including for refugees or internally displace d people ; 
(g) Pest, diseases and vector control projects that utilize use of chemicals ; 
(h) Projects for waste handling, transport, storage, treatment and disposal ; 
(i) Parking yards ; 
(j) Any pilot, testing or resear ch projects likely to affect the environment ; 
(k) Any other similar project . 
 
3. Projects for which c losure audits are required, including  – 
(a) Projects for which a certificate of environmental impact assessment was issued by the 
Authority.  Page 26 of 27 
 (b) Projects to which environ mental audits or monitoring were mandatory during the 
project’s life  
 
_________  
 
 
 
Second Schedule.  
 
reg. 28.  
Audit administrati on fees. 
 
1. The operator shall pay an audit administrative fee for any project located within a single 
district  as below . 
 
Audit T ype Risk Level  Submission Fees  
Compliance audit  High  400,000  
Compliance audit  Medium  300,000  
Compliance audit  Low 200,000  
Enforcement audit  High  500,000  
Enforcement audit  Medium  400,000  
Enforcement audit  Low 300,000  
 
2. For a project located in more th an one district such as a road project, the operator shall pay 
the fees in paragraph 1 for every district in which the project exists or extends.  
 
3. Environmental risk levels of facilities  
 
Risk Level  Project Categories  
High Risk  Oil and gas , chemical, powe r generation, paper mill, metal foundry, mining, 
cement plant, scheduled waste prescribed premises, development or 
construction sites involving sensitive areas.  
 
Medium Risk  Semiconductor plant, manufacture of electrical household appliances, 
pharmaceutic al, development or construction sites in non -sensitive areas, palm 
oil mill, metal fabrication, rubber glove, food and beverage processing, textile.  
 
Low Risk  Plantation s, plastic injection moulding, packaging manufacturers  
 
 
  
 
 
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 Page 27 of 27 
  
 
 
 
 
 
 
Third  Schedule.  
 
reg. 46. 
Administrative p enalties for v iolations . 
 
Violation  Category  Penalty/Fine  
   
   
 
 
 
 
_________  
 
 
 
 
 
History: S.I. 12/2006.  
 
 
Cross References  
 
National Environment Act, Cap. 153.  
Environmental Impact Assessment Regulations, S.I. 153 -1. 
 
……………………………….. , 
Minister of Water and Environment  
 
 
 
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