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Office of the Director Internal Audit

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Internal Audit authority and mandate is derived from Makerere University Council. Its functions, activities and operations are defined in an audit charter. The University Council by policy establishes and supports Internal Audit as an independent appraisal function to examine and evaluate University activities/operations as a service to management and Council of Makerere University.

Audit reporting

The Director Internal Audit reports functionally to the Audit Committee of Council and administratively to the Vice-Chancellor.

Profile

Mr. Charles Barugahare holds a masters degree from Eastern and Southern Africa Management Institute (ESAMI), Fellow Chartered Certified Accountant (FCCA) and Bachelors Degree from Makerere University. He has auditing and accounting experience as Chief Internal Auditor, Senior Auditor, internal Auditor and Accountant /Administrator.

The Directorate

Staffing of the Directorate can be broken down into four main categories as;

1. AUDIT MANAGERS
Roles: Responsible for assisting in setting Audit plans and strategies, Risks and controls, Audit execution, Audit reporting and Follow ups.

2. SENIOR INTERNAL AUDITORS
Roles: To provide technical support and carry out routine internal Audit management supervision, review of technical aspects and monitoring of day today progress of internal Audit activities.

3. INTERNAL AUDITORS
Roles:To conduct Internal Audit engagements in accordance with laid down regulations and guidelines. Audit engagements covering testing of controls, reviewing risk exposures, evaluation of changes in systems and controls, development of working papers and report writing.

4. AUDIT ASSISTANTS
Role: To support Audit exercises and reviews

The Internal Audit function

Internal auditing is an objective assurance and consulting activity designed to add value and improve university systems, processes and controls. It is independent of any management functions or Officers and has access through the Audit Committee to the Chairperson of the University Council if required.
Vision: To be a leader in the provision of objective assurance and consulting services designed to add value and improve operations to assure the efficiency and success of Makerere University.
Mission: To add value to overall organisational performance by providing quality auditing services that result in reduced costs, gains in operational efficiencies and strengthened internal controls.

Objectives

  1. Review and assess the functioning of systems, processes and controls.
  2. Identify, assess and evaluate risks affecting achieving University objectives.
  3. Appraise the economy and efficiency with which resources are allocated and utilised
  4. Review compliance with applicable policies, plans, procedures, laws and regulations.
  5. Coordinate with External Auditors in the areas above.
  6. To recruit, develop and retain well qualified experienced and motivated audit staff.

The extent and frequency of audits depends upon varying circumstances such as results of previous audits, relative risks associated with activities, requests from Management and Council and resources availability.

Access to information

  • Access at all reasonable times to all books, documents, accounts, property, vouchers, records, correspondence and other data of Makerere University necessary for the proper performance of the Internal Audit function; and
  • The right at reasonable times to enter any premises of the University and to request any officer to furnish all information and such explanations deemed necessary to form an opinion on functioning of systems, controls and procedures.
  • It is incumbent upon all university staff to provide all information and explanations that may be required.

Critical elements for a successful audit function

  1. Auditing personnel must have an in depth knowledge of standard practices in the areas under review.
  2. Auditing personnel must have access to all necessary data to form conclusions about the area under review.
  3. Auditing personnel must be aware of explicit guidelines in the area under review as well as the specific communications to those being audited.
  4. Personnel being audited must be provided a detailed review of the conclusions of any audit and be given an opportunity to appeal any disagreements to a party other than that conducting the audit.
  5. Institutional personnel must have faith in the integrity of the audit and of the officials directing the audit.

Current and future audit priorities

  1. Recruit, develop, and retain well qualified and experienced audit staff
  2. Develop an exit strategy to phase out of pre-auditing
  3. Conduct risk assessment to identify and then prioritize areas for audit emphasis.
  4. Acquire audit software to support review of systems and processes

Contact information

More information from the Directorate of Internal Audit can be obtained from the;

Director Internal Audit: Mr. Charles Barugahare
Makerere University- Main Building, Top floor
P.O Box 7062, Kampala, Uganda
Tel: +256 414 532475
Email: audit[at]ia.mak.ac.ug or cbarugahare[at]ia.mak.ac.ug

 

Internal Audit authority and mandate is derived from Makerere University Council. Its functions, activities and operations are defined in an audit charter. The University Council by policy establishes and supports Internal Audit as an independent appraisal function to examine and evaluate University activities/operations as a service to management and Council of Makerere University.

Audit reporting

The Director Internal Audit reports functionally to the Audit Committee of Council and administratively to the Vice-Chancellor.

Profile

Mr. Charles Barugahare holds a masters degree from Eastern and Southern Africa Management Institute (ESAMI), Fellow Chartered Certified Accountant (FCCA) and Bachelors Degree from Makerere University. He has auditing and accounting experience as Chief Internal Auditor, Senior Auditor, internal Auditor and Accountant /Administrator.

The Directorate

Staffing of the Directorate can be broken down into four main categories as;

1. AUDIT MANAGERS
Roles: Responsible for assisting in setting Audit plans and strategies, Risks and controls, Audit execution, Audit reporting and Follow ups.

2. SENIOR INTERNAL AUDITORS
Roles: To provide technical support and carry out routine internal Audit management supervision, review of technical aspects and monitoring of day today progress of internal Audit activities.

3. INTERNAL AUDITORS
Roles:To conduct Internal Audit engagements in accordance with laid down regulations and guidelines. Audit engagements covering testing of controls, reviewing risk exposures, evaluation of changes in systems and controls, development of working papers and report writing.

4. AUDIT ASSISTANTS
Role: To support Audit exercises and reviews

The Internal Audit function

Internal auditing is an objective assurance and consulting activity designed to add value and improve university systems, processes and controls. It is independent of any management functions or Officers and has access through the Audit Committee to the Chairperson of the University Council if required.
Vision: To be a leader in the provision of objective assurance and consulting services designed to add value and improve operations to assure the efficiency and success of Makerere University.
Mission: To add value to overall organisational performance by providing quality auditing services that result in reduced costs, gains in operational efficiencies and strengthened internal controls.

Objectives

  1. Review and assess the functioning of systems, processes and controls.
  2. Identify, assess and evaluate risks affecting achieving University objectives.
  3. Appraise the economy and efficiency with which resources are allocated and utilised
  4. Review compliance with applicable policies, plans, procedures, laws and regulations.
  5. Coordinate with External Auditors in the areas above.
  6. To recruit, develop and retain well qualified experienced and motivated audit staff.

The extent and frequency of audits depends upon varying circumstances such as results of previous audits, relative risks associated with activities, requests from Management and Council and resources availability.

Access to information

  • Access at all reasonable times to all books, documents, accounts, property, vouchers, records, correspondence and other data of Makerere University necessary for the proper performance of the Internal Audit function; and
  • The right at reasonable times to enter any premises of the University and to request any officer to furnish all information and such explanations deemed necessary to form an opinion on functioning of systems, controls and procedures.
  • It is incumbent upon all university staff to provide all information and explanations that may be required.

Critical elements for a successful audit function

  1. Auditing personnel must have an in depth knowledge of standard practices in the areas under review.
  2. Auditing personnel must have access to all necessary data to form conclusions about the area under review.
  3. Auditing personnel must be aware of explicit guidelines in the area under review as well as the specific communications to those being audited.
  4. Personnel being audited must be provided a detailed review of the conclusions of any audit and be given an opportunity to appeal any disagreements to a party other than that conducting the audit.
  5. Institutional personnel must have faith in the integrity of the audit and of the officials directing the audit.

Current and future audit priorities

  1. Recruit, develop, and retain well qualified and experienced audit staff
  2. Develop an exit strategy to phase out of pre-auditing
  3. Conduct risk assessment to identify and then prioritize areas for audit emphasis.
  4. Acquire audit software to support review of systems and processes

Contact information

More information from the Directorate of Internal Audit can be obtained from the;

Director Internal Audit: Mr. Charles Barugahare
Makerere University- Main Building, Top floor
P.O Box 7062, Kampala, Uganda
Tel: +256 414 532475
Email: audit[at]ia.mak.ac.ug or cbarugahare[at]ia.mak.ac.ug

 

Denis Wamala

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Makerere University Leaders Call for Excellence in Research and Supervision as Academic Staff and PhD Students Receive Certificates

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Prof. Sarah Ssali (Centre) flanked by Prof. Julius Kikooma (Left) and Dr. Dorothy Sebbowa Kyagaba (Right) at the certificate award ceremony on 15th December 2025. Graduate Supervision and Mentorship Course and PhD Students who successfully undertook the University’s compulsory cross-cutting doctoral courses Certificate Award Ceremony, Yusuf Lule Central Teaching Facility Auditorium, 15 December, 2025, Makerere University, Kampala Uganda, East Africa.

By Moses Lutaaya

Kampala, 15 December 2025Makerere University on Monday held a reflective and inspiring Certificate Award Ceremony at the CTF 2 Auditorium , Yusuf Lule to award academic staff who completed the Graduate Supervision and Mentorship Course and PhD Students who successfully undertook the University’s compulsory cross-cutting doctoral courses. The event was presided over by the Deputy Vice Chancellor – Academic Affairs, Prof. Sarah Ssali.

The ceremony honored the efforts and achievements of 58 academic staff members, 39 men and 19 women from various colleges including CEDAT, CAES, CEES, COVAB and COBAMS, who completed a rigorous three-week Graduate Supervision and Mentorship programme.

Additionally, PhD students were recognized for completing cross-cutting courses in Philosophy of Methods, Scholarly Writing and Communication, and Advanced Research Methods.

Left to Right: Prof. Julius Kikooma, Prof. Sarah Ssali and Dr. Dorothy Sebbowa Kyagaba follow proceedings. Graduate Supervision and Mentorship Course and PhD Students who successfully undertook the University’s compulsory cross-cutting doctoral courses Certificate Award Ceremony, Yusuf Lule Central Teaching Facility Auditorium, 15 December, 2025, Makerere University, Kampala Uganda, East Africa.
Left to Right: Prof. Julius Kikooma, Prof. Sarah Ssali and Dr. Dorothy Sebbowa Kyagaba follow proceedings.

In her keynote remarks, Prof. Sarah Ssali, the Deputy Vice Chancellor–Academic Affairs, delivered a message of encouragement and renewed commitment to research excellence at Makerere University.

“It is both an honor and a privilege to be here today to celebrate a significant academic milestone, the completion of the PhD Cross-Cutting Courses by our students and the award of Supervision Certificates to our academic staff.”

“Your completion of this course is not just a personal achievement, but a critical contribution to strengthening the research and mentoring capacity of Makerere University.”

To the PhD students, Prof. Ssali offered warm congratulations and encouragement. “These courses have equipped you with essential tools to conduct high-quality, ethical research and to engage with complex academic questions. This achievement reflects your hard work, intellectual growth, and commitment to excellence.”

She reaffirmed Makerere University’s commitment to research advancement. “As a University, we remain deeply committed to fostering a culture of research excellence. We will continue to invest in both our students and our staff, ensuring that we uphold the highest standards in research and academic supervision.”

The Director of Graduate Training, Prof. Julius Kikooma, challenged the PhD students to approach research with urgency, intentionality, and a clear sense of purpose.

Prof. Julius Kikooma, Director of Graduate Training. Graduate Supervision and Mentorship Course and PhD Students who successfully undertook the University’s compulsory cross-cutting doctoral courses Certificate Award Ceremony, Yusuf Lule Central Teaching Facility Auditorium, 15 December, 2025, Makerere University, Kampala Uganda, East Africa.
Prof. Julius Kikooma, the Director of Graduate Training.

 “Completing the crosscutting courses in Philosophy of Methods, Advanced Research Methods, and Scholarly Writing and Communication has not been an easy task. However, the certificate alone is not the end goal. Don’t simply compile these certificates. Make them meaningful.”

Prof. Kikooma emphasized that the value of the courses lies in applying the knowledge gained. “These certificates give you the foundation knowledge. The question now is: Can we see the application of that knowledge in your different fields?”

He further urged doctoral students to begin producing serious academic work now, not at the end of their studies. “If you are becoming someone to be listened to, start now. It means the course is becoming useful. Write about issues that speak to societal challenges. Produce thinking pieces. Produce better outputs. “Look for low-lying fruits that can make your PhD journey more exciting and impactful.”

 Prof. Kikooma also reminded students that while the PhD journey is shared by the academic community, its weight is uniquely felt by the candidates. “Your PhD journey is ours as a group. But you feel the heat. Speak to us so we understand your challenges. “You cannot be here for more than three years. Why are some of you still here? Is the journey heavy? How can we support you to complete it?” He asked.

He encouraged students to build thought leadership through the PhD Forum, adding that the forum is a strong voice for the students. A PhD is automatic leadership in the knowledge domain. Why doesn’t the PhD Forum come up with periodic writings that reflect what communities are experiencing? Start now so that by the time you finish the course, you hit the ground running.”

The Ag. Director of the Centre for Teaching and Learning Support (CTLS), Dr. Dorothy Ssebowa Kyagaba, gave a message to the academic staff who completed the Graduate Supervision and Mentorship Course, speaking with admiration for their dedication and high level of engagement.

Dr. Dorothy Sebbowa Kyagaba, the Ag. Director of the Center for Teaching and Learning Support (CTLS). Graduate Supervision and Mentorship Course and PhD Students who successfully undertook the University’s compulsory cross-cutting doctoral courses Certificate Award Ceremony, Yusuf Lule Central Teaching Facility Auditorium, 15 December, 2025, Makerere University, Kampala Uganda, East Africa.
Dr. Dorothy Sebbowa Kyagaba, the Ag. Director of the Center for Teaching and Learning Support (CTLS).

 “I congratulate all the academic staff who have completed the three-week Graduate Supervision and Mentorship Course. Your commitment, hard work, and enthusiasm have been evident throughout the training.”

She described the course as a cornerstone of Makerere’s commitment to strengthening graduate supervision. “This course is a key component in Makerere University’s drive to strengthen the quality of graduate training, research supervision, innovation, and strategic partnerships.”

She highlighted the thematic richness of the training; covering Knowledge Production Perspectives, Supervisory styles, Supervisory meetings and conversation skills, Research Ethics, Intercultural supervision and diversity, Scholarly writing and feedback as well as Examination processes and Doctoral Viva. She expressed gratitude to the Directorate of Graduate Training led by Prof. Kikooma, and to Prof. Ssali for providing leadership that advances graduate training across Makerere University.

Mak Editor

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US$ 162m KEXIM Loan Approval Timely for Makerere University

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Front View of the reconstructed Main Building, Makerere University. Date Taken 8th November 2024. Kampala Uganda, East Africa.

The approval by the Parliament of Uganda of a US$162 million concessional loan from the Korea Export-Import Bank (KEXIM) on 16th December 2025 marks a pivotal moment for Makerere University, as the institution enters the fourth year of its second century of existence. This funding approval comes at a critical moment as the university underscores its intention to become research-intensive, against the pressing need to align with global standards in science, technology, engineering, and mathematics (STEM) education.

With student numbers growing from 5,000 three decades ago to approximately 35,000 today, Makerere‘s facilities continue to be stretched. The loan’s timely approval during a plenary session chaired by Deputy Speaker Rt. Hon. Thomas Tayebwa, underscores the government’s commitment to revitalizing higher education amid national development goals outlined in the National Development Plan IV and the Ten-fold Growth Strategy.

Anticipated Developments

The loan will finance the construction of a state-of-the-art science and technology center, complete with advanced laboratories and innovation hubs for engineering disciplines. Upgrades to existing labs and smart classrooms at the College of Computing and Information Sciences are planned, alongside new buildings for Electrical, Civil and Mechanical Engineering Departments.

The College of Health Sciences will see expanded preclinical education facilities, and a dedicated structure for the School of Dentistry will incorporate cutting-edge equipment for dental technology, education, and clinical practice. These initiatives are not mere expansions; they aim to elevate Makerere to international benchmarks, fostering an environment where students can engage in hands-on research and practical training.

Furthermore, capacity-building programs will empower staff to harness new technologies, ensuring sustainable operations long after the 42-month implementation period, spanning financial years 2025-2026 to 2029-2030. The timing couldn’t be more opportune. Uganda’s ratio of science and technology graduates to humanities remains at 2:5, a ratio the loan is anticipated to improve to least 3:5 by 2030.

The loan facility addresses immediate challenges like inadequate spaces for growing programs, such as the Bachelor of Medicine and Bachelor of Surgery, which has seen a rise in intake, with increased interest from international applicants. Additionally, by investing in PhD training at Makerere, the loan reduces reliance on costly overseas programs, enabling resources to be redirected toward comprehensive educational enhancements.

Government’s Broader Strategy

Makerere as the premier regional institution has been prioritized to receive funding based on Government’s recognition of the trickle-down effect that enhancing the capacity at the university has on other higher education institutions and the education ecosystem. This approval builds on Makerere‘s legacy of resilience, positioning it as a beacon for African innovation. In an era where technological advancement defines global progress, this loan propels Makerere toward producing graduates equipped to tackle real-world challenges, from climate resilience to digital transformation.

Ultimately, the KEXIM loan is a timely catalyst for Makerere‘s renaissance. It not only revamps physical infrastructure but also reignites the university’s role in socio-economic transformation, with the Ministry of Education and Sports (MoES) as the executing agency. Therefore, as Uganda eyes Ten-Fold Growth from approximately $50 billion (2023) to $500 billion by 2040 via Agro-industrialisation, Tourism, Mineral-based industrialisation, Science and Technology/ICT (ATMS), empowering Makerere University is not just strategic—it’s essential.

Taking Stock of Previous Support

The African Development Bank’s (AfDB) US$29.2 million under the HEST program in 2016 funded infrastructure at Makerere, including two centralised teaching facilities with lecture rooms, auditoriums, e-learning labs, and specialized facilities like diagnostic, biotechnology, GIS, and computer labs. These transformed the skyline, enhanced large-class teaching, research access, and service provision to a thriving staff and students’ community.

Mak Editor

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Makerere University Hosts EU Delegation to Review Institutional Engagement in EU Cooperation Programmes

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Makerere University today hosted a delegation of members from the European Union (EU) for a high-level engagement aimed at reviewing the University’s involvement in EU cooperation programmes. The meeting focused on the linkages between the Erasmus+ Programme, Makerere University’s internationalization strategy, and the related institutional management and coordination structures.

The delegation was received by Deputy Vice Chancellor (Academic Affairs) Professor Sarah Ssali, provided an overview of how EU cooperation programmes are coordinated across different offices within the University. She highlighted Makerere’s integrated institutional approach to managing EU-funded initiatives, emphasizing collaboration among academic units, administrative offices, and support departments to ensure effective implementation and sustainability of projects.

Professor Sarah Ssali presenting to the delegation.

Prof. Sylivia Antonia Nakimera Nanyonga-Tamusuza presented an overview of how grants are handled at Makerere University, with particular emphasis on the role of the Grants Management and Support (GAMSU) Office. She explained that the office provides end-to-end support for externally funded projects, including proposal development, grant negotiation, compliance, financial accountability, reporting, and capacity building for project teams. The GAMSU Office plays a critical role in ensuring transparency, efficiency, and compliance with donor requirements, including those of the European Union.

Prof. Sylivia Antonia Nakimera Nanyonga-Tamusuza(R) interact with the delegation.

The University Secretary, Mr. Yusuf Kiranda, addressed the meeting and outlined how the University’s resources are managed to support academic programmes and international cooperation initiatives. He further explained the role of the Office of the University Secretary in supporting students, including policy oversight, governance, student welfare, administrative coordination, and ensuring that institutional systems effectively support teaching, research, and international partnerships.

Ms. Betty Nabisubi

Ms. Betty Nabisubi from the International Relations Office (IRO) provided a comprehensive overview of how Erasmus+ programmes are coordinated within her office. She explained that the IRO supports Erasmus students and staff from the time they arrive at Makerere University until their departure. This includes orientation, immigration support, accommodation guidance, academic coordination, cultural integration, and continuous student support. She also highlighted additional services offered by the office, such as partnership development, mobility coordination, and facilitation of international collaborations.

Following the institutional presentations, project representatives were allocated 30 minutes for structured discussions with EU project contact persons. The session began with short presentations focusing on project results, impact, and sustainability, followed by an interactive discussion and question-and-answer session. The representatives presented their projects clearly and confidently, demonstrating strong outcomes and long-term impact aligned with both Makerere University and EU cooperation objectives.

Overall, the engagement was highly productive and fruitful, providing a valuable platform for knowledge sharing, reflection on best practices, and strengthening collaboration between Makerere University and the European Union. The discussions reaffirmed Makerere University’s commitment to effective internationalization, accountable project management, and sustained partnerships under EU cooperation programmes.

Mak Editor

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