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.
Makerere University on 17th June 2026 launched the upgraded Financial Management System (Mak-FMS) and Implementation Roadmap aimed at ensuring paperless end-to-end transactions right from requisition to sign-off. Mak-FMS was initially launched on 10th July 2024 to automate requisition initiation and approval. The upgraded system will ensure that the hitherto paper-based payment voucher generation, examination, digital clearance, and sign off are completed digitally.
Presiding over the launch on behalf of the Deputy Vice Chancellor (Finance and Administration) Prof. Henry Alinaitwe, the Principal, College of Natural Sciences (CoNAS) Prof. Winston Tumps Ireeta commended the Directorate of Finance and the Directorate for ICT Support (DICTS) on the strides made in digitalisation of financial processes at Makerere. He nevertheless called for the need to make approvals time bound at each stage of the process to ensure that requisitions are sanctioned or deferred for additional input promptly.
The University Bursar, Mr. Evarist Bainomugisha informed attendees at the launch that the objective of the Mak-FMS upgrade was to ensure paperless transactions by 1st July 2026. He added that Champions had been appointed from colleges and administrative units, and will together with ICT Support Staff be trained by DICTS to support users during the transition.
Mr. Bainomugisha nevertheless noted that incorporation of Mak-FMS into Uganda’s Integrated Financial Management System (IFMS) remains undone. He therefore called upon Finance Officers and Accountants to prudently ensure that the money committed on the Makerere system is charged to the appropriate Government code.
DICTS Chief, Mr. Samuel Mugabi reiterated that the upgraded system is not entirely new but is only aimed at further enhancing accountability and transparency of financial management for efficiency of Makerere’s business operations. He added that the upgraded Mak-FMS will be integrated with the recently rolled out Procurement System in a phased approach, especially as users increasingly get acquainted with the paperless working environment. He equally reiterated DICTS readiness to support the Directorate of Finance to ensure a holistic training of users.
Highlighting the ten-day Implementation Roadmap, DICTS Deputy Chief, Mr. Juma Katongole noted that launch of the upgraded Mak-FMS marked Day 1, while Day 2 will be dedicated to training Finance Officers, Accountants and ICT Support Staff and Day 3 to training Champions and more ICT Support Staff. Days 4 and 5 will be dedicated to Hands-on Training Sessions for College Bursars, Accountants and Champions, while Day 6 will feature University-wide pilot implementation of the upgraded Mak-FMS.
Day 7 of the roadmap will handle user support clinics and help desk sessions, while Day 8 will feature refresher training and a workshop on frequently encountered issues. A University-wide simulation exercise covering the end-to-end payment lifecycle will be held on Day 9 and Day 10 will host the readiness assessment meeting and go-live sign-off.
In order to ensure a smooth transition to a digital Mak-FMS, a help desk will remain operational throughout the period and user manuals as well as quick-reference videos will be developed and distributed on the University Knowledge Base and DICTS Social Media platforms.
The College of Health Sciences (CHS) QA Guidebook streamlines academic excellence, outlining essential quality processes, committee structures, and regulations aligned with Makerere University Policy and the 2004 Graduate Guidebook. It details roles for staff and students, including examination management, committee terms of reference, and highlights staff/student achievements.
Key Components of the QA Guidebook
Committees & Structure: Defines roles for the Quality Assurance, Gender Mainstreaming, and ICT Committee, ensuring alignment with SDGs and university policies and NCHE
Examination QA Processes: Outlines procedures for setting, moderating, and marking exams, ensuring standards and ethical compliance.
Regulations & Guidelines: Based on the Makerere University Quality Assurance Policy Framework (2007) and Graduate Guidebook 2004 ensuring consistency across all programmes.
Roles & Responsibilities: Clearly defines the responsibilities of Deans, Heads of Departments, and Students in Internal Quality Assurance.
Key student information in academic processes.
Commitment to support graduate training.
Recognition & Faculty Development: Recognizes outstanding female professors and acknowledges staff who completed PhDs in 2024–2026
On March 21, 2026, I felt a strong urge to reconnect with a close colleague and passionate leader, Owekitinisa Sylas Ruhweza Atwooki. We had not spoken since I moved to the United States to pursue my dream of becoming a journalist. The following day, I learned that he had been quietly undergoing treatment in and out of the hospital. True to his character, he had chosen to keep his condition private. I was shocked and saddened, wishing I had known earlier so I could offer support.
At first, reports from family and friends were encouraging. He had been diagnosed with malaria and low blood platelet counts and was receiving treatment. Respecting his wish for confidentiality, members of the Mastercard Foundation Scholars and Alumni community at Makerere University rallied discreetly around him.
An artistic impression of Sylas Ruhweza.
However, on April 29, his condition worsened. He was transferred between medical facilities and underwent extensive tests, including a biopsy, as doctors searched for answers. Sadly, on May 29, Sylas passed away.
His death sparked an extraordinary outpouring of love and solidarity. Friends, colleagues, and former scholars mobilised to support his family, settle medical expenses, organise virtual vigils, and plan a dignified farewell. Hundreds gathered at St. Augustine Chapel to pay their respects. Within three days, the Mastercard Foundation Scholars and Alumni community raised approximately UGX 11 million, a testament to Sylas’ impact on countless lives.
Sylas Ruhweza addressing his fellow alumni on 5th April 2025.
In the days that followed, I found myself wrestling with difficult questions. In a world where we spend so much time following people online, are we paying enough attention to those quietly transforming lives around us? Why do we invest so much emotional energy in distant personalities while overlooking the people God has placed right in front of us?
Sylas lived with humility and served with grace. His death left more than 1,500 Mastercard Foundation scholars and alumni grieving, alongside many others around the world who knew him. Yet his passing also exposed a contradiction in modern life.
We live in an age of unprecedented connectivity. Uganda has millions of internet users and WhatsApp subscribers, while globally, people spend hours each day on social media. We have more tools than ever to stay connected, yet many of us are becoming increasingly disconnected from the people who matter most.
Selfie time: Marion Apio and Sylas Ruhweza.
Sylas resisted this trend. Through mentorship, service, and community-building, he remained deeply present in others’ lives. While many people retreat into individual pursuits, he consistently chose connection.
This challenge is especially relevant for Mastercard Foundation scholars and alumni. Every year, young Africans leave home to pursue education and professional opportunities abroad. Distance, time zones, visa restrictions, and rising travel costs make it difficult to maintain relationships and remain actively involved in the communities that helped shape us.
For Sylas, the answer was simple: show up. Celebrate others. Offer support. Stay connected.
Sylas with some of the Girls Alive Uganda (GAU) beneficiaries.
He never allowed geographical or personal barriers to become excuses for disengagement. Even while facing his own struggles, he invested in others. He embodied the values the Mastercard Foundation seeks to cultivate—ethical leadership, service, and community empowerment.
Sylas did not wait for a perfect platform to create change. He simply served where he was. He helped build bridges between education, culture, and professional development while remaining grounded in his values. He dreamed of creating a stronger alumni ecosystem and brought both passion and compassion to every initiative he touched.
Since his passing, social media has been filled with memories of his infectious smile and unwavering commitment to others. Those tributes reveal an important truth: people gave generously because Sylas had first given himself generously to them. People from different backgrounds, generations, and communities showed up because he had spent his life showing up for them. His legacy now challenges all of us.
Sylas with friends at a Birthday Celebration.
The greatest tribute we can offer is not simply to mourn his loss but to continue his work. That means supporting the causes he cared about, helping the children whose education he championed, strengthening alumni networks, and pursuing the dreams we discussed with him.
The tragedy of modern life is not that we follow people online. It is that too often our attention to distant lives comes at the expense of meaningful relationships nearby. Yet strong relationships are as essential to our well-being as physical health.
As Ugandans, we take pride in our faith, culture, and sense of community. We contribute to fundraisers, attend ceremonies, and support family members in times of need. But increasingly, genuine connection is being replaced by passive digital interaction. Families and communities cannot thrive on likes, retweets, and emojis alone.
They require presence—phone calls, visits, conversations, and the willingness to notice when someone is struggling.
Sylas with friends at the Third Edition of the MakRun in 2019.
Before spending another hour immersed in the lives of strangers online, look around. Call the friend you have not spoken to in years. Check on a family member. Reach out to a colleague who seems withdrawn. Communities are not built by algorithms or celebrities. They are built by ordinary people who choose, day after day, to care for those within their reach.
Uganda needs more people like Sylas. At just 32 years old, he achieved what many spend a lifetime striving for. He served as Minister of Information in the Toro Kingdom and as President of the Mastercard Foundation Scholars Alumni Association in Uganda. More importantly, he dedicated himself to serving others.
While his death is deeply painful, his life remains a powerful example of how we should live. My prayers and condolences go to his family, friends, and the entire Mastercard Foundation Scholars and Alumni community.
Rest in perfect peace, Owek. Sylas Ruhweza Atwooki.
The author is a Mastercard Foundation Alumna from Makerere University and the University of California, Berkeley. She is a journalist based in Southern California and the CEO of the Debunk Media Initiative.