This case study explains how the Ugandan Inspectorate of Governance achieved a landmark prosecution of a former Principal Accountant in the Office of the Price Minister under the country’s illicit enrichment law.

On 28 October 2020, Uganda registered a landmark judgment under its illicit enrichment law in the case of Uganda v Geoffrey Kazinda. Although there have been a couple of other previously prosecuted illicit enrichment cases, the Kazinda case is the most significant because of the vast sum of money involved: a total of UGX 4,630,195,258 (over USD 1,252,600).

Kosovan financial investigators, police, prosecutors and judges have completed the first phase of an intensive Train-the-Trainer (TTT) programme on financial investigations and asset recovery.

Led by our International Centre for Asset Recovery (ICAR) training team in conjunction with UNDP and the Kosovo Judicial Academy, the five-phase TTT programme aims to result in four or five ICAR Certified Trainers while simultaneously training other local participants in the process.

This annex complements the book Illicit Enrichment: A Guide to Laws Targeting Unexplained Wealth by Andrew Dornbierer, published by the Basel Institute on Governance in June 2021.

It provides technical guidance to investigators and prosecutors on how to collect and analyse financial information and evidence to establish that a person has illicitly enriched themselves.

This quick guide explains how investigators and prosecutors can use Source and Application of Funds analysis to inform corruption and money laundering investigations and prosecutions and to generate evidence for use in court.

The method enables anti-corruption officers to build financial profiles of suspects by systematically calculating the amount of money that the suspect has accumulated and spent during a particular period, compared to their legal and known income.