Makerere University: Shs1.7 Billion Owed to Other Institutions Not Remitted

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Makerere University collected Shs3.030 billion in Public Universities Joint Admissions Board (PUJAB) fees during the 2024/25 financial year but failed to remit Shs1.711 billion owed to other participating institutions, according to the Auditor General’s report.The audit, covering Makerere University for the year ended December 2025, found that the university recorded the entire Shs3.030 billion collected through the Joint Admissions Board fees as its own revenue.However, auditors established that Shs1.711 billion of the money was due to other institutions and had not been remitted by the time of the audit.The finding raises questions about the management and accounting of funds collected through the joint admissions arrangement involving public universities.According to the Auditor General, the university should account for and remit funds due to the respective institutions rather than recognise the entire collection as its own revenue.The unremitted funds represent more than half of the total Shs3.030 billion collected during the financial year.The audit finding comes amid continued scrutiny of financial management and accountability at public universities, including how institutions collect, recognise and distribute funds received on behalf of other entities.The Auditor General’s report has called for the outstanding amount owed to the other institutions to be properly accounted for and remitted.Makerere University, Uganda’s oldest and largest public university, has previously faced scrutiny over financial management, procurement and accountability matters raised in various audit reports.The post Makerere University: Shs1.7 Billion Owed to Other Institutions Not Remitted was written by the awesome team at Campus Bee.