Public universities in Uganda have had Shs11.8 billion fees deficit, according to Auditor General John Muwanga’s report of the financial year ending June 30, 2018.
According to report, nine public universities had not fully implemented the measures put in place to ensure collection of all fees due to them, leading to accumulation of tuition arrears. The arrears were majorly identified in Makerere University (Shs3.5 billion), Kyambogo University (Shs 4.5 billion) and Gulu University (Shs1.4 billion).
Further analysis by the Audit General indicated that tuition arrears in six universities span over a period of one year with Shs4.058 billion outstanding for 2 years and Shs 0.363 billion outstanding for three years and above. “The under collection of tuition fees affects implementation of planned activities and achievement of intended objectives,” says the report that was handed to parliament.
Other public universities include; Mbarara University of Science and Technology, Busitema University, Kabale University, Lira University, Soroti and Muni University.
Illegal occupancy of university facilities
According to the report, physical inspections of the university premises revealed that 5 out of the 9 public Universities had over 380 private businesses, mostly small scale, occupying university facilities and space without tenancy agreements or Memorandum of understanding. “This implies that the tenants illegally occupied the premises since there were no official tenancy agreements with the businesses,” reads the report in part.
The report says that due to lack of tenancy agreements, the tenants were neither paying the fees nor utility fees for electricity and water consumed thus occasioning a financial loss to the universities.
Under collection of Rental fees from Tenants
Review of tenancy agreements and rental collections for two unmentioned universities revealed that the universities were supposed to collect Shs2.179 billion from tenants as per their tenancy agreements but only collected Shs1.162 billion resulting into a shortfall of Shs1.017 billion during the financial year. “This presented an average increase of 143 percent in shortfall from Shs0.460 billion experienced the previous financial year. The uncollected rental fees may become irrecoverable from the tenants leading to revenue loss,” the report further reads.
Inadequate budget allocation for Library function
The Auditor General in the reports says that despite a general increment of provisions for Library resources between financial year 2016/17 and 2017/18, the allocations to library by all public universities were at an average of 1.1 percent of the approved budget estimates below the prescribed allocation of 10 percent contrary to the University and Other Tertiary Institutional standards regulations, 2005. “Insufficient funding to the Library limits the universities ability to facilitate research and growth in the existing and newly developed areas of study,” he notes in his report.
