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
Hosts Makerere University have officially kicked off the East African Universities’ Debate Championship EAUDC ZAABU 2026, bringing together student debaters, university leaders, and representatives from universities across the region to promote intellectual engagement, critical thinking, leadership development, and regional collaboration. The championship provides a platform for students to exchange ideas, strengthen public speaking skills, and develop solutions through constructive dialogue. This year’s theme is: From Dialogue to Action: The Role of Youth in Africa’s Transformation.
The event reflects Makerere University’s continued commitment to nurturing student leadership, academic excellence, and regional integration by providing opportunities for young people to engage in meaningful discussions and build networks beyond national borders.
Debate as a Platform for Regional Engagement
Chairperson of the Organizing Committee and Makerere University Debate Union (MDU), Mr. Arthur Akatwijuka highlighted the importance of hosting the championship and bringing together universities from different countries across East Africa. He noted that the event demonstrates the role of debate in connecting young leaders, promoting intellectual diversity, and strengthening collaboration among institutions of higher learning.
‘We are excited to have representation from the different countries and universities. This championship is not only about competition but also about creating a platform where young leaders can engage, share ideas, and shape the future of our region,’ said Mr. Akatwijuka.
Mr. Akatwijuka further explained that the championship provides participants with an opportunity to learn from different perspectives, develop confidence, and build skills that will contribute to their leadership journey. He encouraged students to embrace the experience as a platform for knowledge exchange and regional cooperation.
Reaffirming Makerere University‘s Commitment to Regional Integration
Speaking on behalf of the Vice Chancellor, Deputy Vice Chancellor (Finance and Administration), Prof. Henry Alinaitwe reaffirmed Makerere University’s commitment to advancing regional integration and nurturing future leaders through the EAUDC2026. He descried the championship as a vital platform for strengthening collaboration among universities.
‘Makerere was the first university in East Africa, so you are coming back home. This is your university, and its doors are always open to you,’ said Prof. Alinaitwe.
The Deputy Vice Chancellor noted that the championship builds on Makerere University‘s efforts to promote youth leadership and regional cooperation through debate. He said the competition equips participants with critical thinking, communication, research, and leadership skills while fostering unity among East African youth. ‘As we debate regionally, we are strengthening regional integration. By coming here, articulating your points and convincing others, you are being groomed to become formidable leaders and a force for production and transformation in our societies,’ he said.
Prof. Alinaitwe emphasized that beyond the competition, the championship creates opportunities for participants to build regional networks and lasting partnerships that can support future academic, professional, and leadership opportunities. He encouraged all participants to view themselves as winners for contributing to East Africa’s shared vision of integration and development.
‘All of us are already winners simply by participating in this championship. Whether you finish first or sixth, you have strengthened your skills and contributed to building the future of our region,’ stated Prof. Alinaitwe.
Developing Responsible Leaders Through Debate
The Dean of Students Makerere University, Dr. Winifred Namuwonge Kabumbuli warmly welcomed participants and described the championship as an important opportunity for developing responsible and innovative leaders. Dr. Namuwonge noted that debate enables students to improve their communication skills, engage with diverse perspectives, and become better prepared for future leadership roles.
Dr. Namuwonge encouraged participants to uphold integrity, respect different viewpoints, and use the championship as a platform for learning and cultural exchange. ‘Makerere University is proud to host this championship because debate develops leaders who can engage society with knowledge, confidence, and respect,’ Dr. Namuwonge noted.
Communication Skills for Future Leaders
The Electoral Commission Uganda, Head of Public Relations and Spokesperson, Mr. Julius Mucunguzi congratulated the organizers and participants for promoting intellectual dialogue through the championship. He emphasized that debate plays a significant role in preparing young people to communicate effectively and participate in leadership.
Mr. Mucunguzi explained that the skills acquired through debating extend beyond competition and are valuable in professional and public spaces. ‘Debate equips young people with the ability to think critically, communicate effectively, and contribute meaningfully to society. Makerere is proud to provide this platform for East Africa’s future leaders.’
He encouraged students to continue embracing debate as a tool for knowledge sharing, understanding different perspectives, and contributing positively to society.
Transform Dialogue into Action
The keynote speaker and Executive Secretary of Inter University Council for East Africa (IUCEA), Prof. Idris A. Rai who was represented by Dr. Gervais Ndayizeye challenged young people across East Africa to move beyond discussions and take action in addressing challenges facing the continent. He described the championship as a platform for developing future leaders, innovators, and problem-solvers who will contribute to Africa’s transformation.
‘We wish that the end comes not only with debate but with action. The role of youth in African transformation is very important,’ the keynote speaker said.
Dr. Ndayizeye emphasized that young people, who make up more than 70 per cent of Africa’s population, have the potential to turn challenges into opportunities through innovation, entrepreneurship, and leadership. He encouraged the youth to change their mindset from seeking employment to creating solutions and opportunities for others.
‘The question should no longer be, ‘Who will employ me?’ The new question should be, ‘What problem can I solve?’ challenged Dr. Ndayizeye.
Dr. Ndayizeye urged young leaders to actively participate in governance by voting, engaging in public affairs, and holding leaders accountable. He also highlighted the importance of East African integration, calling on young people to embrace regional cooperation and take advantage of opportunities across member states.
‘You must vote. You must engage. You must contribute. You must hold leaders accountable. You must become part of the leadership,’ Dr. Ndayizeye stated.
He further stressed that discipline is essential for success, noting that talent and education must be supported by commitment and responsibility. ‘Talent without discipline is wasted potential. Discipline is what transforms goals into achievements,’ Prof. Idris said.
Concluding his remarks, Dr. Ndayizeye challenged participants to become innovators, responsible citizens, and creators of opportunities who will turn ideas into action. ‘This generation will be remembered as the generation that transformed dialogue into action, challenges into opportunities, and possibilities into progress. The future of this East African Community is sitting in this room today,’ he concluded.
EAUDC ZAABU 2026 is organised by the Makerere University Debate Union (MDU), the official student organization that promotes debate, public speaking, poetry, and critical discourse. The debate will be held from 27th to 31st July 2026 at the Yusuf Lule Central Teaching Facility.
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