Seven years after the start of free A-level education in Uganda, there has been concern over whether funds allocated for this programme were earning value. ALI TWAHA has been studying a report by the Office of the Auditor General, which shows that over Shs 5.5bn remains unaccounted for.
The Inspector General of Government (IGG) and the Criminal Investigation and Intelligence Directorate (CIID) are probing reports that over Shs 5.5bn in funds for the Universal Post-Primary Education and Training (UPPET) programme is unaccounted for.
Recently, the spokesperson of the IGG, Munira Ali, confirmed that they were talking to education ministry officials and school administrators to establish the missing funds.
“Upon a request from the permanent secretary, the IGG communicated to all the schools that had unaccounted-for funds under the UPPET and directed that all the unaccounted-for funds be refunded to the asset recovery account of the IGG,” Ali explained.

According to an audit report released by the auditor general, John Muwanga for the financial year ended 2015/16, as of March 2015, the education ministry failed to give a breakdown or make-up of figures disclosed in the consolidated financial statements.
“I explained to management [of the ministry] that without supporting documents, I could not confirm whether the funds were properly utilized … delayed accountability [by the relevant stakeholders to follow up on the accountability with the school administrators] may result into falsification of documents and possible loss of funds,” said Muwanga.
Conversely, contrary to procurement guidelines, which require accountability returns to be submitted to the ministry within one month after utilisation of funds, a total of Shs 7,096,791,549 is reported in the financial statements as outstanding advances to schools as at November 30, 2014.
“This [Shs 7bn] had only reduced to Shs 5,552,114,659 by March 2015, implying that there was slow accountability by the schools,” said Muwanga.
This was after the ministry’s permanent secretary admitted to the auditor general in the report that due to absence of the documents to back up the claims, the matter has since been forwarded to the CIID and IGG.
By the time the report was presented to parliament for debate in February 2016, the ministry had not yet submitted all supporting documentation to the auditor general from the different school administrators under the UPPET programme.
CHALLENGES
The probe came about due to concerns about the UPPET, launched in February 2007, after the government of Uganda secured a $375m (nearly Shs 1.2tn) adaptable programme loan (APL) from the World Bank.
The loan was to be implemented in three phases over a 10-year period (2009-2018). According to the implementation completion report by the ministry, the first phase received $150m (about Shs 495bn) in 2009-2012, while the second phase, running from 2012 to 2014, obtained $125m (Shs 412bn) and third phase (2014- 2018) $100m (shs 330bn).
However, work on the first phase only took off on November 2009, two years behind schedule and only closed on July 31 2014, while this report was being compiled.
The funds were to be used to build new classroom blocks in selected secondary schools around the country, to facilitate A-level classes. The government and the World Bank undertook this project with the major objective of increasing access to quality secondary education.
Also included in the plan, was a strategic intervention aimed at increasing access to post-S4 education level in order to consolidate the gains and success registered under Universal Primary Education (UPE) and Universal Secondary Education (USE) programmes.
According to the audit report, the project implementation status by July 31, 2014, $139,255,886.51 (92.8 per cent) of the credit had been disbursed and at the time of project closure a total $8,087,007.95 (5.4 per cent) was cancelled.
Another $2,657,105.54 (1.7%) from the disbursed portion of the loan was refunded to the bank. Although both the government and the World Bank performance rating was indicated as satisfactory, Muwanga says a lot of the schools didn’t achieve much from the project.
“Eighty-six of the planned schools were not constructed. In the circumstances, the project did not fully attain the desired project development objectives,” he said.
Ministry officials indicated to the auditor general’s office that the implementation modality adopted by the ministry and the World Bank regarding civil works was new and required strict adherence to procurement processes and preliminary activities which in effect led to the delay in project implementation, the report indicates.
The 86 schools have now been taken on by government and were to be completed in a phased which was scheduled to kick off the previous FY 2015/16.
By the time this report was submitted to parliament and the press, only 25 schools had received funds for total completion.
“I await management’s commitment to the completion of the remaining schools,” Muwanga said.
CONCERNS
With new ministers having taken office, the report raised questions about the ministry’s level of accountability at a time when the government has vowed to crack the whip on corruption and financial leakages in all public departments.
The report is expected to be part of the business to be discussed by the parliamentary public accounts committee, when it begins hearings later this year. It will be interesting to see how ministry officials and school heads explain the discrepancies.
alitwaha9@gmail.com