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
Makerere University officially reopened Mary Stuart Hall after a year-long renovation project that cost UGX 10.5 billion, carried out by the National Enterprise Corporation (NEC). The reopening ceremony, held on August 15, 2025, was presided over by the First Lady and Minister of Education and Sports, Hon. Janet Kataaha Museveni, who expressed profound gratitude to God, the government, and the University leadership for what she described as a long-awaited answer to prayer. The function begun with an opening prayer led by Rev. Dr. Lydia Kitayimbwa of St. Francis Chapel.
Mary Stuart Hall, the largest and oldest female residence at Makerere, was constructed in 1947 and named after Mary Stuart, wife of Anglican Archbishop Simon Stuart, who championed women’s admission to the University. For decades, it has been home to generations of accomplished women, including cabinet ministers, diplomats, academics, and entrepreneurs. Yet in recent years, the hall had fallen into a state of disrepair, with broken facilities, leaking roofs, and a lift that had remained non-functional for nearly 50 years.
In her address, the First Lady recalled touring Makerere’s halls of residence during the COVID-19 lockdown in 2020, where she was distressed by their poor condition. Believing that one’s environment directly shapes one’s mindset, she was moved to pray for their restoration. The reopening of Mary Stuart Hall, she noted, symbolized God’s faithfulness and the government’s commitment to dignified student living. She commended NEC for its timely and high-quality work, praised the Ministry of Finance, Planning and Economic Development for providing the funding, and reaffirmed the NRM government’s pledge to gradually restore all Halls of Residence across the University.
Chairperson of Council, Mrs. Lorna Magara, hailed the First Lady’s nine years of transformative leadership in the education sector, pointing to substantial improvements in human resource investment, infrastructure development, and research funding. She noted that staff salary allocation at Makerere had increased by 116%—from UGX 102.4 billion in FY 2016/17 to UGX 221.6 billion today—including successful salary harmonization, with professors now earning up to UGX 15 million per month. Infrastructure investment has also more than doubled, with the development budget rising from UGX 10.1 billion in FY 2016/17 to UGX 23.4 billion, a 132% increase, enabling projects such as the restoration of the Main Building, construction of the Schools of Law and Dentistry, and perimeter wall construction. In addition, government support has boosted research excellence, with annual funding growing from zero in FY 2016/17 to UGX 20 billion today. She described the reopening of Mary Stuart Hall as a visible symbol of this broad, sustained commitment to higher education.
Vice Chancellor Professor Barnabas Nawangwe described the reopening as not just the restoration of a building, but the renewal of a legacy. He noted that Mary Stuart Hall has always been more than a residence, “it has been a sanctuary of sisterhood, leadership, and inspiration for women” he said. The renovations have transformed the hall into a modern facility housing 521 students, complete with a new lift, modern washrooms, laundry facilities, bright corridors, pantries, a reading room, and a senior common room. NEC has also committed to installing a solar lighting system and landscaping the grounds, while plans are underway to modernize the kitchen and dining area. He further thanked the First Lady for the meticulous leadership in the education sector.
The 91st Guild President, H.E. Ssentamu Churchill James, speaking on behalf of students, called the reopening a restoration of hope and pride for the Makerere community. He urged fellow students to cherish and protect the renewed facility as a place of ideas, friendships, and shared teachings, while carrying forward the hall’s proud legacy of resilience and leadership.
Chairlady of Mary Stuart Hall, Ms. Anthea Ampaire, a fourth-year medical student, spoke with gratitude and renewed hope, describing the reopening as a rebirth of the hall. She celebrated the hall’s historical significance as the first female residence at Makerere, praising its new inclusive features such as ramps and a lift for persons with disabilities. She encouraged fellow students to embrace the new facilities with a sense of responsibility and to use them as a foundation for creating brighter futures.
The ceremony, attended by dignitaries including State Minister for Higher Education Hon. J.C. Muyingo, was marked by joy, prayers, and reflection on the hall’s historic role in shaping Uganda’s women leaders. As Mary Stuart Hall officially reopens, it stands not only as a restored building but also as a renewed commitment to inclusivity, empowerment, and the holistic development of the Makerere student community.
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