Experts in business and financial transactions have appreciated the need to build a powerful network of stakeholders committed to substantially reduce Illicit Financial flows in Uganda. This was during a Public Discourse organised by FIDA Uganda and the Vice Chancellor of Makerere University Prof. Barnabas Nawangwe to discuss the Illicit Financial Flows and their impact on Africa’s economic development. Held on 4th June 2018, the Public Discourse was organised under a theme: “Illicit Financial flow exploring conceptual and practical challenges in Uganda”.
During the intensive discussion, participants from government, civil societies, Non-governmental Organisations, private sector and media said that developing countries and financial centres must collaborate to adopt and enforce policies that promote good governance, tackle corruption and implement transparent tax systems.
Participants also suggested that countries must have the right laws in place with the capacity to implement them. A system for exchanging tax information on preventing tax evaders and money launderers should be initiated and countries should ensure that cross-border financial flows use formal financial systems.
Illicit Financial Flows are cross-border capital movements purposed for concealing illegal activities and evading taxes. (Marc Herkenrath, 2014). It involves money that is illegally earned, illegally transferred, or illegally utilized. According to the President of Global Financial Integrity, Washington DC Dr. Raymond Baker, Illicit money comes in three forms; the proceeds of bribery and theft, the proceeds of criminal activities including drugs, racketeering, and terrorist financing that combined slosh around the globe and the proceeds of tax evasion and laundered commercial transactions.
In a keynote address on Democratic-Capitalism at risk imperilling the 21st Century, Dr. Raymond Baker said that democratic capitalist system has undergone an unrecognisable change over the past half of the 21st Century. To him, today Capitalists have a second hidden motive of facilitating their shadow financial system.
“The primary threat to the democratic capitalist system does not come from corrupt governments or terrorists, but from us and our failure to operate the capitalist system legally and ethically. It is an uphill effort to do this entirely on moral and ethical grounds. To combat illicit financial flows and tax havens, we have to strengthen the laws that regulate the market,” he said.
Illicit financial flows are an increasing concern of resource drainage from Africa. They reduce domestic resources and tax revenue needed to fund poverty-reducing programs and infrastructure in developing countries. They pose a huge challenge to political and economic security. Funds for public priorities are diverted by harmful practices, such as corruption, organized crime, illegal exploitation of natural resources, fraud in international trade and tax evasion.
According to Dr. Raymond Baker, for years, African countries have been severely hit by illicit financial flows. The global financial report released in 2015 clearly indicated that Africa is estimated to be losing more than $50 billion per year in illicit financial flows and Uganda loses an average of $509 million in illicit financial outflows annually.
“This challenge has left behind a very big income gap among individuals and countries, drained hard the currency reserves, heightened inflation, reduced tax collection, worsened income gaps and undermined trade. It has shortened lives for millions of people and deprived existences for billions more. Within the economic realm, as distinguishable from political affairs or environmental constraints, nothing else approaches the harmful effects of massive outflows of illicit money from poor countries to rich countries,” he said.
He noted that there is need for a whole-of-government approach in which all agencies collaborate and share information. “Governments should indicate the beneficial ownership of stolen funds, effectively use the legislation and develop better monitoring systems. There is need for countries to draw attention to their money, provide Entity Identifier Numbers and understand the power of signature,” he stated.
During the Public Discourse held on 4th June 2018, the Ambassador of Denmark to Uganda H.E Mogens Pedersen mentioned that the rate at which Uganda mobilises revenue currently stands at only 13% of the GDP. Therefore there is need for the country to close its revenue leakages given their negative effects to the economic growth.
“In order to facilitate identification of a remedy to this problem, the Danish Embassy has commissioned a study to help us get a better understanding of the nature and extent of Illicit financial flows in Uganda. We hope that this study which will be completed in 3 months will guide both government and development partners to design specific and targeted interventions to fight illicit financial flows. On behalf of Denmark, I want to assure you of our unwavering commitment to engage with the key stakeholders and to support efforts to curb illicit financial flows in Uganda,” the Ambassador said.
The Acting Vice Chancellor of Makerere University Dr. Eria Hisali said, “When talking about the rampant illicit financial flows in Uganda, it’s either the systems such as Human Resource and legal frameworks that are compromised or it has to do with the outright corruption the custodians of our systems.”
He thanked the Danish Embassy to Uganda for sponsoring a study that is geared towards finding the causes and implications of illicit financial flows in Uganda. In the same spirit Dr. Hisali appreciated the keynote speaker Dr. Raymond Baker for his knowledgeable and informative presentation.
He applauded FIDA Uganda and Makerere University for organising the long awaited dialogue and acknowledged the Danish Embassy for the support to ensure its success.
The Chairperson of FIDA Uganda Dr. Damalie E. Naggita-Musoke said that it is high time Ugandans understand the implications of illicit financial flows to the economic development of the country. “We have come to realise that issues that affect societies, women and children have a certain extent of illicit financial flows and resource utilization. Therefore there is a need for us to learn about illicit financial flows not only in the academic sense but also the implication of illicit financial flow generally,” she said.
The Public discourse involved an interactive panel discussion on “Illicit Financial flow exploring conceptual and practical challenges in Uganda”. Moderated by Mr. Charles Odongotho, the panellists included; Hon. Irene Ovonji Odida- the Executive Director of FIDA Uganda, Mr. Ezra Francis Munyambonera- Head of the Macroeconomics Department at Economic Policy Research Centre, Ms. Stella Nyapendi- Assistant Commissioner Board Affairs, Policy and Rulings at Uganda Revenue Authority, Ms. Jane Seruwagi Nalunga-Country Director at SEATINI Uganda and Dr. Robert Mugabe from Makerere University Business School.
Article by Proscovia Nabatte, Mak Public Relations Office.
Universities in the 21st century worldwide are increasingly being subject to a number of changes in their operating environment majorly due to rapid technological advancement, changing student demographics, intensifying financial pressures, and heightened accountability demands from governments, donors, and society. Makerere University, as Uganda’s oldest and flagship institution has not been spared the effects of these changes. As such, the increasing need to support national development priorities in the midst of evolving regulatory frameworks, increasing stakeholder scrutiny and expectations necessitates not just response but proactive transformation.
“While graduation numbers and publication counts remain important indicators, our reporting must illuminate Makerere’s transformative impact on Uganda’s development trajectory” remarked the Chairperson of Council, Mrs. Lorna Magara as she delivered her communication at the Top Management Capacity Building Training for Makerere University on 14th August 2025.
The training running from 13th to 15th August 2025 at Speke Resort Munyonyo is aimed at building excellence in 21st Century University Leadership at Makerere through two objectives namely; Strategic Budget Mastery and Implementation Excellence, and Comprehensive Management Excellence and Skills Enhancement. “We must explicitly demonstrate how our work advances Uganda’s Vision 2040 and the National Development Plan IV priorities, especially the four-way growth strategy,” rallied Mrs. Magara.
Mrs. Lorna Magara (Left) flanked by Prof. Winston Tumps Ireeta pays keen attention to submissions by College Principals.
The Chairperson of Council was making reference to Government’s earmarking of Agro-industrialisation, Tourism development, Mining and minerals development, as well as Science, Technology and Innovation (ATMS) as priority areas to propel Uganda’s economy to a US$500billion one by 2040. Describing the workshop as timely in enabling Makerere appreciate her role in these national aspirations, Mrs. Magara who had in an earlier engagement met with College Principals called for increased collaboration across various disciplines.
“This afternoon’s conversations with our College Principals reaffirmed my confidence in the calibre of leadership we have; their energy, commitment – and we have made some commitments, and candid reflections demonstrate the openness and determination needed to keep Makerere at the forefront of higher education” she affirmed.
Quoting world-renowned Management Consultant Peter Drucker who said “What gets measured gets managed” she added, “However, at Makerere, we elevate this principle and say, ‘what creates impact gets sustained’.” In this, she drew attention to the fact that budget execution is a shared responsibility of all leaders who beyond ensuring accountability for funds allocated ought to adopt results-oriented management.
Prof. Frank Norbert Mwiine (Standing) contributes during one of the plenary sessions.
“Traditional reporting that merely chronicles expenditure and activities is insufficient” said Mrs. Magara, adding that “we require evidence of tangible impact.” She further noted that every leader invited to take part in the training by virtue of their position holds a critical multiplier effect that ought to be felt by those they lead. “Everything rises and falls on leadership” she reminded, citing John Maxwell’s 21 irrefutable laws of leadership.
Earlier, the Vice Chancellor Prof. Barnabas Nawangwe who officially opened the training noted that Makerere is already fulfilling her part in terms of producing quality human resource for the region and increasing her research output in partnership with leading institutions globally. He nevertheless underscored the need for the training, which is aimed at nurturing transformational excellence in leadership and strategic management. This excellence, according to the training objective, ought to be demonstrated through strategic budgeting and budget execution, human resource management, statutory reporting and compliance, procurement optimisation, and comprehensive legal compliance frameworks.
Prof. Barnabas Nawangwe officially opens the training.
Prof. Nawangwe who appreciated the good work currently done by staff in line with achieving institutional and national objectives nevertheless encouraged participants to continue working with diligence. “Continue loving Makerere, continue working well for Uganda, for Africa, so that we can move our people out of poverty in the shortest time possible.”
Subsequent sessions following the official opening covered; Key issues and lessons from the Financial Year (FY) 2024/2025 budget execution, Highlights of the approved Budget for FY 2025/26, Budget execution guidelines for FY 2025/26, and focus on key budget outputs and reporting.
Tackling key issues and lessons from the recently concluded Financial Year, the University Secretary, Mr. Yusuf Kiranda outlined technical challenges such as: Budget transitions that moved funds for allowances from teaching units, Budget credibility in relation to cashflow planning, Adherence to approved budgets and workplans, Accountability for funds disbursed versus quarterly deadlines, Budget reporting in line with approved workplans, and Responsiveness to audits, and the need to do better in the present financial year.
Mr. Yusuf Kiranda presents the FY2024/2025 budget key issues.
Highlighting key issues from the approved budget for FY 2025/2026, the University Bursar, Mr. Evarist Bainomugisha noted that Makerere’s allocations are aligned with NDP IV and are aimed at fostering growth in the four priority areas (ATMS). “How do we ensure that we support these areas as Makerere University?” he prompted.
Delving into a few specifics, the University Bursar noted that Government allocated approximately 33.9billion shillings to the Development budget. This, he noted will cover; the College of Business and Management Sciences (CoBAMS) Infrastructure Expansion, Acquisition of Computers for Colleges, Administrative Units and Smart classrooms, Furniture for Colleges and Administrative Units, E-resources for the Library, Renovation of CCE Hall, Office Equipment, Renovation of selected Halls or Residence, Repairs at the College of Veterinary Medicine, Animal Resourses and Biosecurity (CoVAB) Building, ICT Equipment, Digitalisation of Financial Management, Extension of Street lighting and Automation of switching system, among other undertakings.
Mr. Evarist Bainomugisha highlights key issues from the approved FY 2025/2026 budget.
Sharing Budget execution guidelines for the current financial year, the Deputy University Secretary, Mr. Simon Kizito outlined the need for Units to adhere to policy directives regarding; fiscal consolidation in terms of following workplans to the letter and ensuring timely collection of non-tax revenue (NTR) such as payment of tuition. Also emphasized was the need for units to honour timely payment of taxes and statutory deductions such as pay as you earn (PAYE), value-added tax (VAT) and withholding tax (WHT).
In line with administrative guidelines, Mr. Kizito urged colleges to ensure that their finance committees meet before any expenditure is approved. He equally urged units to avoid getting into situations that necessitate virement and change of workplans, noting that this was heavily discouraged by the line Ministry of Finance, Planning and Economic Development.
Mr. Simon Kizito shares FY 2025/2026 Budget Execution Guidelines.
Handling the day’s final topic; focus on key budget outputs and reporting, the Acting Deputy Chief, Planning and Development, Mr. Emmanuel Kitamirike emphasized the need for units to quantify what they seek to achieve, the budgets required to achieve expected results, and at the end of the budgeting period, a report on what was done, and the reasons for variation of expected performance, if any. On how this can be achieved, Mr. Kitamirike proposed; the need for University Secretary’s Office to share copies of final approved planning, reporting and budget documents with the implementing units, as well as the need for unit heads to examine workplans and begin the reporting process early, and where necessary revise workplans for upcoming quarters.
Mr. Emmanuel Kitamirike tackles key budget outputs and reporting.
The highlight of the day’s sessions was an opportunity for Mrs. Lorna Magara to bask in the limelight as participants sung Happy Birthday to their Chairperson of Council. Council Member and Head of the Institute of Gender and Development Studies (IGDS), Prof. Sarah Ssali who moved a vote of thanks appreciated Mrs. Lorna Magara for choosing to spend a significant amount of time on her special day speaking to Principals and staff.
The final day of the training will cover Human Resource Matters, with special communication from the Chairperson Appointments Board, Mr. Edwin Karugire. Also set to be covered are the procurement function of public entities and key legal matters in university operations.
At an orientation for Postgraduate students held at the Yusuf Lule Central Teaching Facility Auditorium on 11th August 2025, the Academic Registrar and Acting Deputy Vice Chancellor in charge of Academic Affairs, Prof. Buyinza Mukadasi, reiterated Makerere University’s readiness to avail all the necessary support to ensure timely completion of various programmes. He underscored the contribution of research conducted by Makerere to national development priorities and urged Postgraduate students to play their role in making this influence more impactful.
Picking up from where Prof. Buyinza left off, the Director, Directorate of Graduate Training, Prof. Julius Kikooma reassured students that “Makerere University has all the resources to facilitate you through the academic journey of your graduate studies.” He equally further advised that “The Graduate Handbook is your bible that will guide you through your academic programs,” given its comprehensive reference to policies, procedures, and resources that support students during their graduate journey.
Prof. Julius Kikooma.
In his remarks, the Director, Prof. Robert Wamala introduced the Directorate of Research, Innovations, and Partnerships (DRIP) and outlined its role in guiding students in research. He explained DRIP’s primary functions, which include promoting and coordinating research activities, innovation and technology transfer, and overseeing research ethics and integrity. The Directorate also enhances research capacity and infrastructure, secures funding, and manages partnerships. He stressed the importance of understanding and following key university policies such as the Research and Innovations Policy and the Intellectual Property Management Policy. Prof. Wamala explained that the Intellectual Property Policy ensures that “IP created by a student in the course of study at the university, will be owned by the student,” adding that, “whatever you develop through the course of your study belongs to you and not the university.” He further encouraged students to protect their ideas and innovations through proper registration and documentation.
Prof. Robert Wamala (Standing) and Dr. Godfrey Kawooya Kubiriza (Seated).
Dr. Godfrey Kawooya Kubiriza, from the Department of Zoology, Entomology & Fisheries at the College of Natural Sciences (CoNAS), discussed the importance of aligning research with relevant Sustainable Development Goals (SDGs) to ensure it remains current and impactful. He advised students to be cautious of peers who might negatively influence their studies and urged them to co-create with stakeholders to ensure their research has a clear impact. He also emphasized translating research evidence into policy briefs and building interdisciplinary and regional networks, encouraging connections with colleagues from East Africa, West Africa, and Europe for future collaborations and career development.
The Head ICT Division, Office of the Academic Registrar, Dr. Mike Barongo welcomed the students and underscored the importance of downloading admission letters from the portal, as these contain student numbers necessary to activate the student portal. He highlighted that enrolment is key to knowing the fees to be paid and to creating a Makerere University email address. In case of challenges, students were encouraged to seek help from college registrars or the Directorate of ICT Support. “The College of Computing has a support center at the basement of Block A, where students can get assistance,” he said.
Dr. Mike Barongo.
The Deputy University Librarian, Dr. Kizito Ongaya, provided an overview of library services, noting significant changes compared to the 1990s and early 2000s. He outlined various training programs, including Reference Management Tools and Plagiarism Detection, and stressed the importance of using the available resources. “There are over 40 online libraries that we pay for. We pay over 1 billion shillings per annum to subscribe to these libraries, and you need special training so that you are able to access these,” he said. He also shared the library website, https://mulib.mak.ac.ug/ as a valuable resource.
Dr. Kizito Ongaya.
Mr. Henry Nsubuga the Head of Counselling and Guidance Services addressed mental health and well-being, especially for PhD and Masters students, noting the significant mental toll of such programs. He pointed out that over 40% of graduate students experience depression, anxiety, and stress, and urged them to seek help early. He advised against internalizing negative feedback, suggesting instead that criticism be reframed as external rather than personal. He also encouraged positive self-talk to maintain motivation.
Mr. Henry Nsubuga.
Ms. Diana Nabikolo, the Safeguarding Liaison Officer, briefed students on the Safeguarding Policy launched in April, which complements 11 other safeguarding policies available on the university policies website. She explained that the policy addresses various forms of abuse—physical, emotional, and neglect—as well as infrastructure-related concerns. She mentioned the presence of Safeguarding Champions in each college, both staff and students, who may assist in logging cases into the Makerere Safe Space and determining whether an issue qualifies as a safeguarding concern.
Ms. Diana Nabikolo (Left) with one of the College Safeguarding Champions.
The Registrar at the Directorate of Graduate Training Ms. Caroline Nannono Jjingo explained the Directorate’s presence at all colleges and its coordination role with college and school registrars. She clarified the difference between enrolment and registration, noting that enrolment signifies acceptance of the study offer and triggers billing, while registration must follow enrolment. She also outlined the official withdrawal process, which can be prompted by financial challenges, illness, or job opportunities. Students were advised to formally notify the university to avoid being marked absent. “Withdrawal can only occur after registration,” she said, adding that students should inform the university if they plan to return.
Left to Right: Ms. Caroline Nannono Jjingo, Dr. Mike Barongo, Dr. Kizito Ongaya, Prof. Julius Kikooma, Dr. William Tayeebwa and Dr. Godfrey Kawooya Kubiriza respond to questions from Postgraduate Students.
The event was moderated by the Managing Editor Makerere University Press Dr. William Tayeebwa, who also doubles as a Senior Lecturer in the Department of Journalism and Communication, College of Humanities and Social Sciences (CHUSS). It follows a similar orientation session for undergraduate students held on 4th August 2025.
The Academic Registrar, Makerere University informs all intending applicants for Change of Programmes /Subjects for 2025/2026 Academic year that the deadline has been extended from Tuesday 12th August 2025 to Friday 15th August 2025.