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
By Moses Lutaaya
Makerere University has challenged newly admitted postgraduate diploma and master’s students to take ownership of their academic journey, produce knowledge that addresses Africa’s challenges and use their training to create opportunities for society.
The call was made on Tuesday, August 11, 2026, during the orientation of postgraduate diploma and master’s students held at the Main Hall, Main Building, Makerere University. The orientation was conducted under the theme “Harnessing the Power of Graduate Training to Transform Africa’s Research Trajectory.”
Addressing the students, Prof. Sarah Ssali, Deputy Vice Chancellor for Academic Affairs, said admission to postgraduate education marked an important transition from undergraduate study and should come with greater independence, critical thinking and responsibility.
“Postgraduate study is not just the accumulation of knowledge. You are now active researchers, critical thinkers and creators of your own knowledge,” Prof. Ssali said.
She said postgraduate training should enable students to deepen their expertise, strengthen their analytical abilities and develop solutions to real-world problems.
“Through your projects, dissertations, innovations and professional practice, you have the opportunity to contribute knowledge that can influence policies, improve services and transform lives. Your research matters, and your contribution matters,” she said.
Prof. Ssali urged students to see their studies beyond the pursuit of a degree, encouraging them to ask themselves why they had chosen postgraduate education and what contribution they intended to make to their communities and professions.
“See your coursework as an opportunity to develop knowledge and skills that will help you propose new solutions to real-world challenges,” she said.
She also encouraged students to embrace collaboration with communities and non-academic partners, saying many of them were already coming to the University with professional and community experiences that could enrich their research.
“Don’t think that your scholarship is only for those who look academic. Embrace community, embrace networks,” she said.
Prof. Ssali further cautioned the students against wasting time, noting that many postgraduate students have employment, family and other responsibilities alongside their studies.
“Make the most of your time and don’t waste it,” she said, urging students to use available study time productively even when there are changes in their lecture schedules.
She also emphasised the need for students to take responsibility for their progress instead of waiting for lecturers or supervisors to push them.
“Postgraduate education requires independence, independent inquiry, independent research, independent interrogation and also active participation,” Prof. Ssali said.
Prof. Julius Kikooma, Director of Graduate Training, told the students that their admission was a significant achievement given the large number of applicants seeking postgraduate opportunities at Makerere.
“We received over 12,000 applications to our postgraduate programmes, but we are only able to take just a small percentage of that. That means you are just the few people who are able to do this,” Prof. Kikooma said.
He urged the new students to appreciate the opportunity and understand that graduate education carries responsibilities beyond attending lectures and completing examinations.
According to Prof. Kikooma, Uganda and Africa require highly trained human capital capable of driving national and continental development priorities.
“The country needs more highly trained people if it is going to achieve its aspirations and priorities for national development,” he said.
He challenged the students to consider what Uganda and Africa would look like in the coming decades and to question whether the continent would continue relying on ideas, innovations and creations generated elsewhere.
“Will it still be a country that always depends on ideas, innovations and creations that come from outside?” he asked, before urging the students to become part of the generation that develops home-grown solutions.
Prof. Kikooma said much of what Uganda would need in the future would depend on what the country invests in today, particularly in human capital and research.
He also explained that the Directorate of Graduate Training works with colleges, schools, departments and central University units to strengthen the quality of graduate education.
“We want to make sure that what you are taking away from here is of a certain quality,” he said, adding that the University has established policies, standards and systems intended to create an environment in which postgraduate students can succeed.
However, Prof. Kikooma stressed that the University cannot take responsibility for the entire academic journey on behalf of students.
“We will not replace your programme. We will not replace your lecturers. We will not replace your supervisors. Each of those has a different role to play along your journey,” he said.
He encouraged students to be proactive by understanding their programmes, colleges and the various support services available to them.
“Successful graduates tend to be proactive rather than reactive. So don’t wait until you have a problem, then you start running from it,” Prof. Kikooma said.
He further urged the students to work within the stipulated programme period, noting that most master’s programmes take about two years while postgraduate diploma programmes generally take one year.
Prof. Robert Wamala, Director of Research, Innovations and Partnerships, urged the newly admitted students to use their graduate training to produce knowledge capable of addressing challenges facing their communities, Uganda and Africa.
He challenged them to move beyond consuming knowledge generated elsewhere and instead become producers of knowledge and solutions.
Prof. Wamala emphasised the importance of connecting research to society, innovation and professional practice, encouraging students to identify problems within their workplaces and communities that could become areas for meaningful research.
He said Africa needed researchers capable of generating evidence, innovations and practical solutions to support development rather than simply importing solutions from other parts of the world.
The Director encouraged the students to build collaborative networks during their studies and to regard the University as an ecosystem in which researchers, professionals, communities and other partners can work together.
Dr. Kizito Ongaya, Deputy University Librarian, introduced the students to Makerere’s extensive library and information resources, urging them to make the library a central part of their postgraduate studies.
He said the University Library operates a hybrid system combining physical collections with electronic resources.
“We have over 200,000 types of books in our library, with 45 e-journal databases,” Dr. Ongaya said.
He encouraged students to make use of the University’s electronic databases, noting that substantial resources are invested in providing access to scholarly journals.
“If you don’t use e-journals, you are unacceptable,” he told the students, emphasising that postgraduate research requires extensive engagement with scholarly literature.
Dr. Ongaya also highlighted the University’s archival collections, specialised libraries and information centres located across its colleges.
He said students would be guided on how to access both physical and electronic resources and encouraged them to explore specialised collections that could support their individual research areas.
Dr. Mike Barongo, Team Leader ICT, Department of the Academic Registrar, told the new students that Makerere had increasingly digitised its academic and administrative processes and urged them to complete their online registration as an immediate priority.
He said students could access their provisional admission letters through the online application system and use the student number provided to activate their student portals.
“The student portal is very, very critical,” Dr. Barongo said.
He explained that students must enrol and register in order to access key University services, including institutional email and Wi-Fi.
“Once you enroll, you create an institutional email address. That institutional email address is the gateway for you to access so many things, like Wi-Fi,” he said.
Dr. Barongo also informed students that ICT support centres were available to assist those experiencing challenges with enrolment, registration or access to digital services.
He urged students to ensure they enrol and register every semester so that the University systems can accurately capture their academic and financial information.
Others senior members in attendance include the Deputy University Bursar Mr. George Mugabi Turyamureeba and Mr. Henry Nsubuga, the Manager Makerere University Counselling and Guidance Centre.
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