General
Mak to Decentralise Review of Payments up to UGX50milllion to Colleges
The Makerere University Directorate of Internal Audit has carried out a further phase out arrangement that will oversee the unit dropping the review of payments up to UGX50milllion effective 1st July 2017. This was revealed during a Stakeholders Workshop on Payment review Mechanism:Internal Controls, Risk Management, Compliance and Governance held on Friday 16th June 2017 in the Main Hall.
According to the Ag. Director, Internal Audit Mr Benson Barigye, the role of the review of payments shall be taken up by the professional accountants and Principals in the respective units at College level. Officially opened by the Makerere University Vice Chancellor Prof. John Ddumba-Ssentamu, the Stakeholders Workshop also focused on addressing issues regarding compliance with procurement laws and regulations.
The Vice Chancellor thanked the Directorate of Internal Audit for preparing such an informative workshop when he said, “I am happy to be part of this workshop and I am sure that during its course, we shall be able to understand your take in exiting the pre-audit process and the benefits of the action. I have hope that this system will yield successful result to the institution in terms of managing university finances and accountability.”
Addressing the intent audience at the Stakeholders Workshop, Mr. Barigye said that the action undertaken by the Internal Audit to exit the pre-Payment review process and delegating it to colleges was aimed at creating time for the team in the Directorate to concentrate more on risk-based auditing.
Citing the International Professional Practices Framework (IPPF, 2013) and best practices, Mr. Barigye said that Internal Auditors are not permitted to engage in operational issues like pre-audit activities. According to him, this was also backed up by the Makerere University Council’s decision to phase out the pre-audit activities as passed on 1st June 2011.
“With the Council’s decision to phase out the pre-audit activities, we effectively dropped review of payment up to UGX2M, review of accountabilities up to UGX5M and deliveries up to UGX2M. On 1 July, 2014, the threshold of payment review and deliveries were revised to UGX5M. Effective 1 July, 2017, internal audit shall make a further phase out arrangement up to UGX50M,” said Mr. Barigye.
According to the Makerere University Bursar Mr. Augustine Tamale, decentralising payment review will mandate professional accountants together with the College Principals to manage the college/unit financial procedures, monitor their transactions as well as present thoroughly reviewed financial papers.
Mr. Tamale also said that the process will help the respective colleges to think critically and make an informed decision on their financial interests in relation to guidelines of the Internal Audit process, before presenting financial documents for any kind of transaction.
“The colleges must review their financial documents carefully and weed out any inequalities to avoid releasing documents when not sure of their accuracy,” he said
He mentioned that the decentralised review payment will also enable the Internal Audit to have a dual review mechanism. According to the University Bursar, the decentralised review payment will also reduce on the bureaucratic nature of the institution in terms of payment review without making losses.
“We shall have a team of professional accountants who shall work hand in hand with the College Principals to have this work done before sending it to the internal audit. The advantage of this is that once the first reviewer misses out something, it could be easily be realised by the second reviewer,” he said.
In a presentation he made on “Makerere University Payment Reviews”, Mr. Augustine Tamale advised participants on the importance of having a contractual obligations and following legal procedures at each every step of review. “You should also know that you have the mandate to advise the user on the proper management of these financial documents, provide technical support to all units and be sure of the arithmetic accuracy of the document,” he said.
The University Secretary Mr. Charles Barugahare presented the financial and accountability focus of Makerere University for the financial year 2017/2018. Discussing the budget and its reporting and accountability requirements, the University Secretary extended his gratitude to the Government and Parliament of Uganda on behalf of Makerere University for the approved favorable 2017/2018 budget of UGX248bn.
“I am happy that this financial year 2017/2018, the government and the parliament of Uganda approved 248bn leading to an increment of the wage from UGX100.08bn to UGX116.89bn. This financial year the budget also indicates a figure of UGX3.85bn allocated towards arrears. In the last financial year, the university never received any arrears from the Government, I am really grateful for this,” he said.
“He however called upon the university to abide by the reporting and accountability requirements as proposed by the government. “Let us make sure that the Annual, half-yearly accounts and quarterly performance reports are prepared in accordance with the designated due dates, we prepare the Monthly Bank reconciliation for all accounts including projects by the 15th of the following month and get them signed by the responsible people,” he said.
Reiterating the need to manage risks in the auditing department, the head- Procurement and Disposal Unit Mr. Paul Agaba said that the Procurement and Disposal Unit together with the Directorate of Internal Audit should develop a tool on how to manage the financial risks that occur during the auditing process. Discussing the role of procurement in mitigating the risk in the post audit, Agaba said the Internal Audit can adopt the work plan to mitigate the increasing risks in the pre-audits
The workshop was officially closed by the Deputy Vice Chancellor (Finance and Administration), Professor Barnabas Nawangwe. In his closing remarks, Prof. Nawangwe called for several related workshops saying that they are professional development platforms that enable the working staff to gain more knowledge and skills.
Article: Public Relations Office
The Deputy Vice Chancellor in charge of Academic Affairs (DVCAA), Prof. Sarah Ssali has made a strong case for good Minutes Writing, describing the process as “very important in respecting the integrity of the institution.” She made the remarks while officially opening a training workshop organised by the Makerere University Writing Centre (MakWC) for Executive and Administrative Staff on 4th August 2026.
And whereas it is important to consult long serving staff on institutional best practices, Prof. Ssali noted that good minute writing is the best way to preserve institutional memory, especially as staff come and go. She equally pointed out the importance of minutes in addressing issues of legality, as these accounts have since time immemorial been relied on to “help shape records and document the history of states”.
Away from setting the record straight, the DVCAA also stressed the importance of minutes in helping teams better prepare for their next meeting. Minutes, she noted, should help members develop an action matrix with quick turnaround times that empower the next meeting to address what was resolved.
The DVCAA equally underscored the importance of minutes in; helping institutions or their units comply with regulatory requirements, provide accountability in the event of tracking implementation of policies or programmes, and team alignment. “Minutes affect decisions and so they are good reference points for positions agreed upon by teams, especially where there was a lot of debate,” she said about the latter.
Prof. Ssali concluded by thanking executive and administrative staff present for sparing time to attend the training and urged them to uphold the highest degree of ethics and efficiency as they go about this noble task.
The Chairperson, MakWC, Prof. Fredrick Jones Muyodi in his remarks sincerely thanked the DVCAA for reiterating the importance of workshop in equipping staff to become better professionals. He, in the same breath, urged participants to do their best by putting into practice all the knowledge and skills that they acquire during the training.
Participants received specific training on Fundamentals and Roles of the Minute Taker by Mrs. Patience Mushengyezi and Minute Writing Techniques by Ms. Proscovia Nakayiki. The executive and administrative staff were equally tipped on; the Policy and Legal Environment for Minute Writing by Ms. Esther Kabinga, e-Meeting platforms by Dr. Godfrey Mayende, and Ethical and Responsible Use of Artificial Intelligence (AI) by Prof. Paul Birevu Muyinda.
About MakWC
Housed under the Directorate of Research, Innovation and Partnerships (DRIP), MakWC is a pivotal centre aimed at enhancing Makerere University’s strategic goal of becoming a research-led institution by 2030. The centre provides faculty, staff and students with assistance on their papers, projects, reports, multi-modal documents and other writerly needs across disciplines.
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