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
Review and assess the functioning of systems, processes and controls.
Identify, assess and evaluate risks affecting achieving University objectives.
Appraise the economy and efficiency with which resources are allocated and utilised
Review compliance with applicable policies, plans, procedures, laws and regulations.
Coordinate with External Auditors in the areas above.
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
Auditing personnel must have an in depth knowledge of standard practices in the areas under review.
Auditing personnel must have access to all necessary data to form conclusions about the area under review.
Auditing personnel must be aware of explicit guidelines in the area under review as well as the specific communications to those being audited.
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.
Institutional personnel must have faith in the integrity of the audit and of the officials directing the audit.
Current and future audit priorities
Recruit, develop, and retain well qualified and experienced audit staff
Develop an exit strategy to phase out of pre-auditing
Conduct risk assessment to identify and then prioritize areas for audit emphasis.
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
Review and assess the functioning of systems, processes and controls.
Identify, assess and evaluate risks affecting achieving University objectives.
Appraise the economy and efficiency with which resources are allocated and utilised
Review compliance with applicable policies, plans, procedures, laws and regulations.
Coordinate with External Auditors in the areas above.
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
Auditing personnel must have an in depth knowledge of standard practices in the areas under review.
Auditing personnel must have access to all necessary data to form conclusions about the area under review.
Auditing personnel must be aware of explicit guidelines in the area under review as well as the specific communications to those being audited.
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.
Institutional personnel must have faith in the integrity of the audit and of the officials directing the audit.
Current and future audit priorities
Recruit, develop, and retain well qualified and experienced audit staff
Develop an exit strategy to phase out of pre-auditing
Conduct risk assessment to identify and then prioritize areas for audit emphasis.
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
Through the Food for Peace initiative, the Rotary Club of Makerere Passport is stepping in to provide meals to over 200 students who struggle to afford meals, especially during the examination period.
According to Professor Barnabas Nawangwe, the Vice Chancellor of Makerere University and President of the Rotary Club of Makerere Passport, hundreds of students drop out of Makerere University every year due to financial constraints. The reality for those who remain is sometimes tougher, for they struggle to survive.
While addressing the media at a press conference held at Makerere University on November 11, 2026, Prof. Nawangwe shared that many of these students skip meals, a situation that is more frequent during examination periods, when the demands on the brain are much greater.
The University is aware of these reports and in his capacity as Vice Chancellor and President of the Rotary Club of Makerere Passport, Prof. Nawangwe lobbied the club to take action.
Prof. Barnabas Nawangwe (L) presents the Makerere@100 Coffee Table Book to RID Emmanuel Katongole (R) ahead of the Press Conference.
In preparation for intervention, a comprehensive needs assessment was conducted, inviting students to come forward and share their needs. About 200 students responded to the survey, indicating a pressing need for food support during examinations.
The findings birthed a legacy project code-named “Food for Peace”, targeting, for a start, 206 students at Makerere University, regardless of their sponsorship status, as long as they participated in the survey. The Makerere Rotary Peace Centre spearheaded the survey that helped identify the first cohort of those who will benefit from the initiative and guided that for a dignified experience, the beneficially names will remain in records and not disclosed.
Prof. Nawangwe emphasised that the core mission of this cause is to move a step up with efforts to ensure that economically challenged students at Makerere University do not go a day without a meal. Service providers in halls of residence will serve these students their food following a meal card.
Seeding the Project
The Guest of Honour, Mr. Emmanuel Katongole, the Rotary International Director (RID) for Zone 22, while launching the initiative shared his personal experience of facing challenges that almost barred him from attaining an education. He believes education is an equaliser in life and that everyone should have a chance to access it. He reminded those in the room that they were all there together because of education.
RID Katongole highlighted the importance of supporting people, both as individuals and as a community. He expressed pride in being part of the launch of this project because it is going to create many more “Emmanuel Katongoles” through the provision of a meal.
He therefore personally committed to contribute UGX 5 million annually, starting this year, for as long as he lives or until the project ends. He also pledged to remain part of the initiative.
92nd Guild Commends “Service above Self”
H.E. Kadondi Gracious addresses the press.
From a student perspective, H.E. Kadondi Gracious, the 92ndMakerere University Guild President, delivered a vote of thanks for the initiative. She noted that students had petitioned Parliament to intervene in the matter and were happy that solutions had started coming from within.
She framed this move not just as charity, but as a way of restoring hope to Makerereans who were unsure of how they were going to maneuver through the examination period without lunch. In appreciation, the Guild President commended Rotary for showing what it actually means to offer service above self.
Sustainability of the “Food for Peace” Project
Although the immediate intervention is directed towards fewer than 300 students who expressed a need for assistance, the vision is bigger and looking beyond the current examination season.
As the Rotary Passport Club President noted, “if this is going to be sustainable, it means we are going to look out for partners to create a fund to sustain this initiative.”
Prof. Helen Nambalirwa Nkabala.
The Club Secretary, Associate Professor Helen Nambalirwa Nkabala, explained that as a legacy project, it is not a one-off. She committed the services of the Passport Club to supporting this legacy project.
Grounding the sustainability move, RID Emmanuel Katongole set the pace by pledging annual cash and in-kind support towards providing consistent assistance to students throughout subsequent academic periods, thereby enhancing student welfare over the long term.
RID Emmanuel Katongole (L) with Dr. Rodney Rugyema (R).
Dr Winfred Kabumbuli, the Makerere University Dean of Students, showed strong support for the initiative since it falls within the core mission of student welfare. She appreciated the collaboration with Makerere University Passport Club, and pledged to rally internal support.
Call to Action and Contributions
The Club President made an appeal to alumni, corporate bodies, development partners, individuals and institutions of goodwill to join this noble cause, intended to ensure that students not only remain at the University but also attain their full potential on a full stomach.
The immediate fundraising goal is UGX 10 million shillings, which is required to implement the initial phase of food support. Excess amounts collected will facilitate an increase in the number of beneficiaries and after the examination period, add to the kitty for subsequent semesters.
Rotarians, Staff and Students that graced the press conference pose for a group photo.
Support and assistance can come in the form of financial contributions, food supplies, corporate partnerships, logistical support, and long-term partnerships.
To facilitate support, the club, through its Charter Treasurer (C.T.), Professor Winston Tumps Ireeta, shared the banking details as follows
The Research and Education Network for Uganda (RENU) Graduate Trainee Program in Communications offers an opportunity to gain practical experience in content development, digital marketing, public relations and multimedia production.
Trainees will work alongside experienced professionals to develop engaging content, support communication campaigns and contribute to initiatives that showcase the impact of research and education in Uganda.
Application Deadline: Monday 16th November 2026 at 5:00 PM Uganda time.
Prof. Edward Bbaale, Acting Deputy Vice Chancellor for Finance and Administration at Makerere University, on November 10 2026 welcomed a delegation from the International Water Association (IWA), led by Mr. Keith Robertson, the Learning and Events Director at International Water Association (IWA). Mr. Robertson, in his remarks, highlighted their visit to Makerere University as a fact-finding mission regarding the potential establishment of a new regional IWA office in Africa to support the continent in solving challenges relating to water.
The International Water Association is a leading global nonprofit organisation and knowledge hub for the water and sanitation sector. Connecting more than 10,000 individual members and 500 corporate entities across 140 plus countries, the association bridges the gap between scientific research and practical engineering to solve global water crises, improve sanitation, and secure clean water systems. Currently, IWA is evaluating potential host cities in Africa; Makerere University in Kampala is the first they have visited out of their three countries and venues earmarked.
Mr. Keith Robertson
This meeting held at Makerere Main Administrative Building, was attended by university leadership, faculty from College of Engineering, Design, Art and Technology (CEDAT), and representatives from the National Water and Sewerage Corporation (NWSC). Discussions explored possibilities of the yet to be established office bridging the gap between academic research and practical application in the water sector not only in Uganda but also on the continent.
On behalf of University Management, Prof. Edward Bbaale underscored this engagement that focused on possible Water and Sanitation advancement partnership as one that aligns well with the strategic direction of the University.
Prof. Edward Bbaale
Projected Impact of a Kampala-Based IWA Office
Dr Philip Nyenje, Head of Department, Civil and Environmental Engineering (DCEE), expressed optimism about the collaboration, saying, “this is a very good opportunity for us to grow our interest in the sector of water and sanitation.”
In addition, Dr Seith Mugume, a Senior Lecturer at DCEE, noted that the regional office would unlock research and innovation opportunities in the real world for our students and also provide incentives for them to pursue projects within local research and innovation angles.
Eng. Zainab Mpakiraba, Acting Senior Manager at NWSC framed Kampala as a very unique venue for the centre and highlighted Makerere as one of the core academic partners for the regional Eastern and Southern Africa hub of the Global Sanitation Graduate School. Eng. Mpakiraba further endorsed Makerere, saying that, as a top-notch university in Uganda and in the region, when it leads on any aspect, it is able to pull most of the other universities.
Eng. Zainab Mpakiraba and Dr Seith Mugume
Makerere’s Strategic Initiatives and Activities so far in the Area of Water
Dr Nyenje noted that his Department has a very strong base in water and sanitation, covering disciplines like water resources, environmental, structural, and highway engineering. Dr. Mugume added that they are conducting research on “modeling of water resource systems, hydrological and hydraulic modeling,” “water quality management,” and “fecal sludge management, sanitation in low-income and peri-urban areas.”
The two also mentioned that the department has introduced a “master’s in sanitation, and also a postgraduate program… a diploma in sanitation” to address growing interest in the sector.
All these strategies have been made possible through good will and funding from the Government of Uganda, strategic partnerships, and International Collaborations that have positioned Makerere as a key player in the region.
Dr Philip Nyenje
Concluding the session, Prof. Edward Bbaale reaffirmed Makerere’s ability to run this Office when established as the University has human resources in multidisciplinary research, global credibility and working relationships with many organisations and institutions on the continent and far.