Makerere University spent Shs128.35 billion on 22 planned outputs during the 2024/25 financial year, but auditors could not establish whether the expenditure translated into the results the university had planned to achieve.The finding is contained in the university’s FY2024/25 audit, which raises concerns over weaknesses in performance planning, monitoring and accountability.According to the audit, the 22 outputs, involving Shs128.354 billion, could not be assessed because Makerere had not provided adequate performance targets and indicators against which implementation could be measured.Auditors said the absence of clear targets made it difficult to determine whether the university had delivered what it had planned despite the funds being spent.The problem was further compounded by the university’s failure to provide expenditure breakdowns for individual activities under each output.Billions spent, results unclearThe audit examined 32 non-payroll outputs involving expenditure of Shs148.362 billion.Of these, only four outputs, worth Shs4.058 billion, were found to have been fully implemented.Six outputs, involving Shs15.950 billion, were partially implemented, while 22 outputs worth Shs128.354 billion could not be assessed.No output was classified as completely unimplemented.The auditors specifically noted that without measurable performance indicators, they could verify expenditure more easily than the actual results achieved.For instance, expenditure on library books alone would not demonstrate whether the planned quantity of books had been procured and delivered. A measurable target would allow auditors to compare what had been planned against what was actually achieved.Shs370bn budget, 96% spentThe audit further shows that Makerere had Shs370.647 billion warranted for recurrent and capital development expenditure during the financial year.Of this amount, the university spent Shs355.793 billion, representing 96 per cent of the warranted funds.Recurrent wage expenditure stood at Shs221.607 billion, of which Shs207.431 billion was spent, representing 94 per cent.For recurrent non-wage expenditure, Shs135.205 billion was warranted and Shs134.538 billion was spent, representing 100 per cent.Capital development expenditure had Shs13.835 billion warranted, with Shs13.824 billion spent, also representing 100 per cent.However, the audit cautioned that the high level of absorption of funds did not, by itself, demonstrate that the intended outputs had been achieved.Accountability questionsThe auditors also raised concern over the absence of detailed cost breakdowns for individual activities under the outputs.This limited their ability to assess whether specific activities had been implemented and whether the resources allocated to them had produced the intended results.The report warns that failure to fully implement planned outputs can delay the delivery of services to intended beneficiaries.The findings therefore shift the focus from how much Makerere spent to what was actually delivered with the money.With Shs128.354 billion attached to outputs that auditors could not assess, the audit has put a spotlight on the university’s systems for setting performance targets, tracking implementation and demonstrating value for public funds.The post Shs128bn Makerere spending left unexplained as auditors fail to verify results was written by the awesome team at Campus Bee.