Category: Daily Monitor

The Katikkiro of Buganda Kingdom, Charles Peter Mayiga, has cautioned graduates of technical and vocational institutions against rushing into self-employment without first acquiring adequate industry experience. He warned that practical skills alone are not enough to guarantee business success.

Speaking at the 20th graduation ceremony of the Buganda Royal Institute of Business and Technical Education, Mayiga said, “Graduates should not rush into self-employment simply because of the practical skills they have acquired. Each one of you needs to begin your journey under the stewardship of experienced hands.”

He explained that working under established professionals helps young people understand market realities, customer preferences, and cost-effective production methods – lessons that cannot be fully learned in training workshops alone.

“Experience remains the best teacher, even for those with hands-on skills,” he said.

Mayiga dismissed claims that having a business automatically makes one wealthy, noting that scale, management, and market access matter more than simply owning an enterprise. He urged graduates to focus on competence, integrity, and discipline.

“I urged you to make yourselves useful. Be good ambassadors of our King, whose vision led to the establishment of this institution. Wherever you go, let your work speak for you,” he said.

He commended the institute’s governing council, management, and staff for steering the institution through changing economic conditions while maintaining its mission of producing competent artisans and entrepreneurs. He also acknowledged the support of government, particularly the Ministry of Education, and other partners.

The Principal of the Buganda Royal Institute, Joseph Balikuddembe Ssenkusu, said the institute has continued to equip workshops and laboratories with modern technologies and prioritizes staff development. He added that 1,261 graduands were presented, with women accounting for 58.4%.

“The institute will continue reviewing policies and curricula to ensure relevance, conduct tracer studies to assess graduate employability, and strengthen partnerships with industry,” Ssenkusu said.

He noted that all academic programmes are fully accredited and that the majority of learners sit national examinations administered by UVTAB, guaranteeing national recognition of their qualifications.

Ssenkusu also highlighted the institute’s commitment to community service, including plans to support redevelopment of selected tourism sites managed by the Buganda Heritage and Tourism Board and complete sanitation facilities at the Naggalabi Coronation Site, drawing on the technical expertise of its students and staff.

First Lady Janet Museveni has expressed happiness with the increase in the number of pupils completing Primary Education, saying it’s a sign that more children are starting and finishing.

Speaking at State House Naksero during the release of Primary Leaving Examination results for 2025, she said, “This is an indication that more children who started Primary One in the 2025 Primary Seven cohort remain in school to the end of the cycle.”

However, she expressed disappointment with the existing disparities in the number of boys and girls finishing primary education, noting that the proportion of boys completing the cycle has been decreasing.

“I become concerned about the fact that the proportion of the boys completing this cycle has been decreasing. Is this purely a demographic matter, or are more boys than girls indeed dropping out of school?” she asked.

Museveni praised the government’s policy on inclusive and equitable education, citing the performance of children with special needs.

“When the right environment is provided, these children perform as well as those without disabilities. Therefore, this shows that the government’s policy on inclusive and equitable education is bearing good fruit,” she said.

She also commended the Uganda Prisons Service for providing inmates with education opportunities, saying it’s an impactful way of rehabilitation.

“I firmly believe, as I am sure others do, that giving this opportunity is an impactful way of rehabilitating the inmates. The education they acquire should enable them to integrate back into society easily and more profitably, and reform into better citizens,” she said.

The results show that more learners passed in Division One compared to 2024. UNEB Executive Director Dan N. Odongo said more girls (52.4%) completed primary education than boys (47.6%). “This has been the trend in recent years. The percentage was 52.5% for the girls in 2024, whereas for the boys it was 47.5%,” he said.

Museveni said the government has invested in Seed Secondary Schools and TVET institutions to absorb more learners transitioning from primary education.

“As the government, our investments in establishing additional seed schools in recent years have created room to absorb more learners who are transitioning from Primary Education to O-Level,” she said.

She highlighted the establishment of the Technical Vocational Education system, regulated by the TVET Council, as another pathway for learners completing Primary Seven.

“The government has 42 Community Polytechnics – in addition to about 100 privately owned Community Polytechnics, that can also absorb learners from Primary Seven,” she said.

Museveni emphasised the importance of competency-based learning, saying it’s the direction the country is heading.

“The examination emphasised the competency-based learning approach that the country has adopted, and the questions tested knowledge, understanding and application of the knowledge to solve problems in the community,” she said.

The Ministry of Education is implementing interventions to ensure quality capacity building of teachers, in line with the National Teacher Policy 2019.

The Selection Exercise for Senior One will take place on February 12-13, 2026, and the First Term for Senior One starts on March 2, 2026.

The Inspector General of Government (IGG), Ms Aisha Naluzze Batala, has directed the Uganda Revenue Authority (URA) to recover close to Shs40b in unpaid taxes from five companies that export gold.

In a January 8 letter, seen by Monitor, the IGG has since given URA Commissioner General John Musinguzi Rujoki 60 days to ensure he recovers the uncollected gold taxes.

‘In view of the above findings, and relevant legal provisions, you (Mr Musinguzi), are hereby directed to collect arrears worth Shs38.7b that were not paid by various gold exporting companies,’ the IGG said.

She added: ‘You are required to inform this office of the action taken within 60 days from the date of receipt of this report.’

The IGG names the five gold companies in the storm of alleged non-payment of taxes as Simba Gold Refinery (Shs1.6b), Aurnish Trading Ltd (Shs5.2b), Metal Testing Smelting Co Ltd (Shs12.8b), Bullion Refinery Ltd (Shs17.2b), and Africa Gold Refinery (Shs1.7b).

According to the IGG’s findings, gold worth Shs11 trillion was exported from Uganda between January 2020 and June 2021. The applicable law at the time was the Mining (Amendment) Act 2021, which under Section 116 A imposed a levy of five percent on every kilogramme of processed gold exported out of the country.

Between July 2021 and March 2023, gold valued at Shs12 trillion was exported under the Mining and Minerals Act, 2021, which was repealed by the Mining Act, 2023.

However, the IGG noted that no taxes were paid on gold exports between January 2020 and June 2021 due to a presidential directive that waived the payment of the 5 percent levy on refined gold and 1 percent fees on imports of unrefined gold.

On March 7, 2023, the Energy minister requested URA to halt the implementation of the Mining and Mineral (Export Levy on Refined Gold) Regulations 2023, thereby creating a gap, as there was no applicable levy on gold exports from that period going forward.

This saw the gold refineries filing a civil suit No. 0092 of 2023 challenging the implementation of the Mining and Mineral (Export Levy on Refined Gold) Regulations 2023) , alleging that it contravened Article 152 (1) of the Constitution and Section 172 (1) and 2 of the East African Community Customs Management Act, 2004.

URA could not collect the gold export levy from gold dealers in 2023 because of the case. In May 2024, the Energy minister issued Statutory Instrument No. 30 of 2024, the Mining and Minerals Regulations, 2024, which stipulated a levy of $200 (about Shs709,120) per kilogramme of exported gold.

The ombudsman added that although some efforts were made to recover the arrears, some taxpayers asked the Finance ministry to allow payment in instalments, while others formally objected to the tax assessments.

Efforts to obtain a comment from Mr Robert Kalumba, the spokesperson of URA, on whether they will heed the IGG’s directive and collect the gold taxes within 60 days, were futile by press time. Our repeated calls to his known number were unanswered by press time.

Over 20 school owners and teachers have been arrested in Jinja District for conducting lessons before the official reopening of schools, authorities said.

The operation was led by Resident District Commissioner Hajji Ahmmed Katelega Musaazi, in collaboration with the Uganda Police Force, following reports of schools defying the government directive to resume on February 10.

Security teams inspected over 15 schools suspected of conducting illegal lessons and found learners attending classes despite the term not having officially begun. Some teachers reportedly fled upon learning of the operation.

“We issued clear guidelines on the reopening date, but we were surprised to receive reports that some schools were already teaching children during the holidays,” Mr Katelega said. He added that more than 20 teachers were arrested and detained at Buwenge Police Station to deter others.

“This operation is meant to serve as a warning. Any teacher found teaching before the official opening date will face the law,” he said, adding that the crackdown is ongoing and will cover the entire district.

Residents welcomed the move, saying early lessons deny children their right to rest. “I thank those who carried out this operation because holidays are meant for children to rest, but some teachers are only interested in making money,” said Ms. Lillian Nabasirye, a resident of Butagaya. She added that she refused to take her children for holiday lessons, describing the practice as double charging.

Mr Eria Kisambira, the Jinja District Inspector of Schools, urged all schools to comply with the government directive that clearly states the official reopening date, warning that any institution conducting lessons before then is acting in violation of the law.

The Ministry of Education and Sports confirmed that the new school term will now begin on February 10, 2026, citing ongoing general elections and concerns for learners’ safety. The term had originally been scheduled to start on February 2, but officials said the postponement was necessary to allow the electoral process to conclude smoothly.

Authorities urged all schools to comply with the official reopening date to avoid legal consequences, emphasising that early lessons not only violate government directives but also deny children their right to rest during the holidays.

The government has said its relationship with India is practical, forward-looking, and mutually beneficial, noting that it is supporting Uganda’s tenfold growth strategy.

Speaking during the 77th Republic Day of India celebrations on Wednesday, the State Minister for Foreign Affairs in charge of International Affairs, Mr Henry Oryem Okello, said Indian investments in sectors such as energy, steel manufacturing, ICT, agro-processing, tourism, and pharmaceuticals are supporting Uganda’s industrialisation agenda, making India the country’s fourth-largest economic partner.

‘In the last five years, Indian companies have invested about $465m in Uganda, creating more than 15,000 jobs. This is a major achievement. Bilateral trade between our two countries has reached $1.3b, with Uganda mainly importing essential pharmaceuticals,’ Mr Oryem said.

He added that India’s entrepreneurial spirit, training opportunities, medical tourism, scholarships, technical support, and broader cooperation are strengthening Uganda’s local production capacity.

He noted that some products previously imported from India, particularly pharmaceuticals and agro-processed goods, are now being produced locally, promoting value addition and opening markets for Ugandan-manufactured goods in neighbouring countries.

Mr Oryem also said the people-to-people ties between Uganda and India mirror the shared history of resistance against colonialism, adding that India’s struggle against British rule inspired similar movements across Africa.

Speaking at the same event, the Indian High Commissioner to Uganda, Mr Uppender Singh Rawat, said India’s Republic Day is not only a celebration of a constitutional milestone but also of the values of dignity, justice, liberty, and equality for all.

He said the friendship between India and Uganda, which has lasted more than 66 years, is built on mutual respect and shared values.

Mr Rawat added that diplomatic relations between the two countries have deepened through diversified political engagement, development cooperation, defence collaboration, capacity building, cultural exchange, and strong people-to-people ties.

‘Development cooperation and capacity building lie at the heart of our relationship. India remains a reliable partner in human resource development, building skills and knowledge across all sectors. Under the Indian Technical Cooperation Programme, India has trained Ugandans in defence, which is a key pillar of our partnership,’ he said.

He highlighted medical tourism, where Ugandans travel to India for specialised treatment, the donation of physiotherapy equipment to Soroti University, and Indian investments that have diversified Uganda’s exports to India and created thousands of jobs.

Mr Rawat added that the growing partnership between the two countries will further strengthen collaboration in human resource development and the building of knowledge and skills across all sectors.

Inside the dense volume of the Annual Report of the Auditor General 2025 is a quiet story, one that tells of the mounting pressure at the Tax Appeals Tribunal.

It is the story of delayed justice and a tale of a chokehold on investible capital that has made the Tribunal so burdened under the sheer weight of unresolved disputes and a funding structure that has failed to keep pace with reality.

The Auditor General’s Report, which was presented yesterday to the Speaker of Parliament, Anita Among, shows that pending cases have surged dramatically, rising from 169 in the 2022/23 financial year to 476 by June 2025.

Each case represents a taxpayer contesting an assessment and a state awaiting clarity on revenue. Collectively, these unresolved matters, the report shows, account for Shs1.5 trillion in disputed taxes, money suspended in legal uncertainty, neither collected nor conclusively written off.

What the law requires

The law governing the Tribunal requires decisions to be delivered as soon as practicable after hearings are concluded.

But the Auditor General highlights a widening gap between statutory expectation and institutional capacity, in which, during the year under review, the average time taken to resolve a case stretched to 10 months, with 179 cases exceeding that benchmark.

Behind those averages are individual files that have grown old in silence.

The case-ageing analysis included in the report noted 119 cases have remained unresolved for 10 to 20 months, tying up Shs442.5b in disputed revenue.

Others have lingered even longer, some stretching beyond five years, a quiet reminder of how delay compounds uncertainty. In total, the 179 long-pending cases alone account for Shs694b, a substantial fiscal exposure that continues to grow with every passing month.

Yet even the increase in its membership has not helped that much. In 2022, the Tribunal increased its membership from five to nine members to accelerate hearings and ease the backlog.

But the Auditor General reveals that the expansion was not matched by corresponding financial support, with the Tribunal’s annual budget remaining static at Shs7.7b despite rising caseloads, increasingly complex tax disputes, and the growing administrative demands of a high-volume docket.

Crystal Kabajwara, the Chairperson of the Tax Appeals Tribunal, has openly acknowledged that the institution is struggling to clear cases, noting recently that low funding has made the timely disposal of appeals increasingly difficult.

Limited funding affects not only the number of cases that can be processed, but also the quality and speed of decision-making.

Research support is thin, decision drafting takes longer, and administrative capacity is stretched. Public awareness of the Tribunal’s mandate remains limited, feeding a cycle where disputes escalate without early resolution and flow steadily into an already congested system.

The Auditor General’s assessment makes clear that the backlog is not the result of inaction, but of structural imbalance.

Cases continue to be heard, yet disposal rates lag behind inflows.

As a result, delays accumulate, decisions are pushed further down the calendar, and confidence in the timeliness of tax justice is gradually eroded.

Yet, for businesses, prolonged disputes create uncertainty that complicates planning and investment.

Thus, the Auditor General recommends that the Tribunal should engage relevant stakeholders to strengthen its capacity, noting that internal adjustments alone will not be enough.

While on the issues of case backlog, the Auditor General notes that this requires deliberate policy and budgetary intervention, aligning funding with the Tribunal’s expanding role in the tax administration framework.

Institutions charged with safeguarding fairness in revenue collection cannot function effectively on stagnant resources while demands rise sharply.

Without meaningful reform, the Tribunal risks becoming a bottleneck in the tax system, where disputes pile up faster than they can be resolved, and justice is measured not by law, but by how long one is prepared to wait.

The Auditor General’s report has done more than auditing numbers, capturing an institution under strain, navigating a growing burden with insufficient tools, and challenging policymakers to confront the cost of underfunding justice in a system that depends on timely resolution to function.

The Returning Officer for Kampala District, Ms Jennifer Kyobutungi, was forced to make a hasty retreat from the Makerere University Business School (MUBS) playground immediately after declaring the winner of the Kawempe Division Mayoral race.

Mr Emmanuel Sserunjoji of the National Unity Platform (NUP) party held onto his seat after garnering 23,714 votes, trouncing his rivals, including Mr Faruk Bulime of the National Resistance Movement (NRM), who scored 18,483 votes. Other candidates together managed 8,000 votes.

No sooner had Ms Kyobutungi declared Mr Sserunjoji amid tight security than tempers flared. Security personnel whisked her away to a waiting black Harrier, which sped off like a bat out of hell as disgruntled NRM supporters hurled bottles and insults, shouting ‘You thief..’

The chaos replayed scenes from January 17 at Kololo Ceremonial Grounds when the Returning Officer of Kampala, Mr Rashid Hasakya, was spirited away after declaring Mr Elias Luyimbazi Nalukoola as Kawempe North MP-elect, sparking fury among NRM supporters.

The MUBS playground, designated as the tally centre for both last week’s lord mayoral polls and this week’s division counterparts, was a theatre of fear, drama, and intimidation throughout the tallying days. Vote tallying for Tuesday’s Division Mayoral polls began at 11pm, but the final declaration was delayed until lunchtime yesterday, despite the tally having wrapped up by dawn.

The NRM, in addition to scooping the Makindye Division Mayoral seat unopposed, also retained Kampala Central. Its candidate and Central Executive Committee member, Mr Saad Salim Uhuru, won by a landslide with 32,769 votes against NUP’s Moses Katabu, who managed 9,090. Other contenders together scraped 2,000 votes.

NUP dominance

Meanwhile, NUP kept its stronghold on the remaining three divisions: Nakawa, Rubaga, and Kawempe. Mr Ali Bukeni, better known as Nubian Li, clinched Nakawa with 19,121 votes, followed by incumbent Paul Mugambe, who ran as an Independent with 14,125, while NRM’s Susan Zawede secured 11,873. In Rubaga Division, incumbent Zacky Mbeeraze bagged 37,731 votes, leaving NRM’s Charles Ssemogerere trailing with 8,691, and the Democratic Front’s Moses Kasibante in third with 3,636.

The 10 tents that had been pitched for tallying the Kampala Lord Mayor’s polls last week were once again pressed into service for the Division Mayors’ exercise.

Five of these were allocated to the city divisions; Nakawa, Kawempe, Makindye, Rubaga, and Kampala Central. Each tent was manned by a division EC presiding officer, where the vote tallying took place before results were forwarded to the main tent, christened the Kampala Electoral Declaration Centre.

This central hub was reserved for the final announcements and any major pronouncements. But unlike the lord mayoral race, where chaos was largely confined to the Kawempe tent, this time the pandemonium spread across all five division tents, with Kawempe, true to itself, leading the charge.

Kawempe tent

At around 5am, Kawempe Division mayor-elect Sserunjoji lost his cool when the presiding officer began reading results he deemed skewed in favour of his opponent. Upon raising his hands to object but was ignored, he stormed forward, slow but determined, only to be blocked by security. ‘Kill me..shoot me.I will not allow this madness and illegalities to go on.,’ he shouted.

He later complained to Ms Kyobutungi: ‘The declaration forms they are reading are totally different from what we have.’ adding, ‘.where my opponent got 00 votes, I see they are giving him 500 votes..’

He later showed the media a set of Electoral Commission’s declaration forms he claimed he had picked in trenches which had been thrown. By 10am, Mr Sserunjoji looked pale and worn out, his navy-blue suit hanging loosely. ‘.the process is very unfair.this is a sham election.,’ he lamented.

He added: ‘Why did they make us express interest and go around the division in search of votes when they know the process is not free and fair?’ Outside, jubilant NRM supporters chest-thumped, saying, ‘.we have secured three mayors and hundreds of councillors. We have Makindye, Kampala Central, and now for Kawempe, the incumbent has accepted.,’ one of the top agents said as he hugged Mr Bulime, the party’s flagbearer.

‘We are taking this…’ NUP councillors also cried foul at the Kawempe tent. After back-and-forth wrangling, Mr Sserunjogi was finally declared. ‘I fought a good fight and managed to snatch victory from the jaws of the State.’ he told journalists.

Kampala Central

NRM dominated Kampala Central, while opposition members kept their powder dry, focusing instead on Nakawa and Rubaga where they felt they were confident of winning. Chaos erupted multiple times, and even Lord Mayor-elect Ronald Balimwezo was chased away by angry NRM supporters.

Mr Balimwezo was later seen walking toward the Nakawa tent, where the Leader of the Opposition in Parliament, Mr Joel Ssenyonyi, had pitched camp to ensure that NUP candidate Bukeni’s comfortable lead was not interrupted.

Mr Uhuru, who scooped the Kampala Central seat with a 23,000-vote margin, declared: ‘I promised the President that we must paint Kampala yellow. We, as MPs, together with the President, won Kampala. We now have two lord councillors and 38 councillors, something that has never happened before. Kampala now belongs to the NRM. This victory speaks volumes on the trust the people of Kampala have started having in us.’

He denied claims the ruling party supporters were causing chaos. ‘As mayor, it is my duty to ensure that the city works for everyone – both the rich and the poor and the prime minister has given us ago ahead, so we shall be having Sunday markets for vendors,’ Mr Uhuru said.

At Makindye tent

‘.Afande, they are cheating us.’ ‘.why are you complaining?’ These sharp exchanges between NUP councillors and security forces set the stage for chaos that erupted minutes later at the Makindye Division tent yesterday. Soon after, Mr Joshua Magezi, one of the protesting councillors, was picked from the crowd and manhandled like a chicken thief before being whisked away under tight guard. Charged youths swarmed the tally centre, their voices rising above the din as they chanted NRM slogans. Whenever opponents raised complaints in any of the tents, the youths were quick to shout them down.

Rubaga and Nakawa

There was relative calm in the Rubaga and Nakawa tents throughout the tallying process, a stark contrast to the storm brewing elsewhere. Vocal NRM members were overheard saying, ‘.let’s leave Nakawa and Rubaga for them, but our main focus now should be Kawempe.’

Another added: ‘.Nubian Li is a good person, he is humble and speaks well; let’s not disorganise his polls but ensure that we take the councillors so that he is frustrated in the council.’

They emphasised that their real battlegrounds were Kampala Central and Kawempe, pointing out that the President had poured significant resources there, and therefore, they had no choice but to deliver results.

The mayors of Nakawa and Rubaga were eventually announced at 3am yesterday, without contention, a smooth sail compared to the turbulence that rocked Kawempe Division.

Leaders speak

Mr Nalukoola, the MP-elect for Kawempe North said: ‘For Ugandans, especially those intending to contest in these elections, there is a need to recruit teams to protect their votes, not to fight the state. The state, which should protect, observe and uphold citizens’ rights, has instead seen its organs participate in violations of those rights. Imagine a candidate appointing agents to protect his votes, only for all the agents to be arrested at the polling station and tally centre.’

‘Every time you appear at the polling office or tally centre, the figures being read are different from those on the DR forms issued at the polling stations. This takes us far from constitutionalism and democracy. We need to enjoy what President Museveni promised in 1986,’ he added.

Summarily Mr Ssenyonyi said: ‘We have been here since yesterday.you have seen us at this tally centre screaming and saying look this person got 40 why are you giving them 400? These things should worry us as a country. But generally as NUP, we have been entrusted with positions at different levels and we are grateful for that.’

Mr Uhuru, who is the NRM Vice National Chairperson for Kampala said: ‘It is false to say that NRM has brought highly-charged chaotic youths (Egaali) to destabilise the vote tallying because what we have here are passionate supporters who are vigilant to ensure that their vote is protected.

The Auditor General (AG) has highlighted a mixed bag of successes and failures for the Parish Development Model (PDM), the government’s driver of improving household incomes and welfare. Auditor General Edward Akol yesterday presented the findings for the year ending December 2025 to Parliament as required by law, highlighting the performance of different sectors in the country.

Mr Akol said only Shs9.3 billion has been recovered from a total of Shs3.25 trillion PDM cash released by the government by December 2022.

The PDM is a revolving fund set up by the ruling National Resistance Movement (NRM) party to benefit households at parish level and transform them from subsistence to a money economy. But the recovery rate for the fund was found to be very low, with no evidence of preparedness for recovery in all Local governments (LGs).

‘The beneficiaries who received PRF [Parish Revolving Fund] by December 2022, a total of 18,105 beneficiaries in 709 Saccos [savings and credit cooperative organisations] in 30 LGs had commenced voluntary recovery and a sum of Shs9.340 billion had been recovered,’ the report read in part.

The report added that the government has so far released Shs3.2 trillion to 10,589 Saccos. Of this Shs2.7 trillion has been disbursed, representing 84 percent while Shs508.6 billion was undisbursed.

The new report on PDM revealed that many of the challenges highlighted in the previous audits have persisted and have affected implementation. The audit said money was given to ineligible individuals, while parish chiefs were overpaid and or underpaid, and some monies remain unaccounted for.

Mr Akol also reported delays in the disbursement of the PDM funds to households, a mismatch between parish and Local government priorities, and the absence of implementation plans.

‘I noted that 619 beneficiaries in 267 PDM Saccos in 55 LGs had implemented ineligible projects, 109 beneficiaries in 86 PDM Saccos in 42 LGs had non-existent projects, 328 beneficiaries in 52 LGs diverted funds worth Shs0.263b, and 2,336 households in 506 PDM Saccos had received PRF multiple times,’ the report stated.

It added: ‘I further noted that a sample of 34 LGs that received Shs3.94b to coordinate implementation of PDM activities; however, a sum of Shs0.009b was overpaid to parish chiefs in 6 LGs while Shs0.031b was underpaid in 9 LGs. In addition, Shs0.055b was paid to 49 ineligible individuals, and Shs0.03b was unaccounted for.’

The report also revealed that some groups lacked the required leadership and had fewer or more than the required number of members. Despite these challenges, Ms Anita Annet Among, the House Speaker, hailed PDM as a key factor in the NRM’s resounding win in the January 15 General Election.

Mr Yoweri Museveni, a candidate of the ruling NRM party, was declared president-elect with over 71 percent of the valid votes cast. His closest challenger, Mr Robert Kyagulanyi, popularly known as Bobi Wine, of the National Unity Platform (NUP) party, got 25 percent.

The NRM also has the biggest number of MP candidates elected to the 12th Parliament.

‘You have seen the challenges that we have, but most of the votes we got were because of the people who got the money rightfully,’ she said.

Ms Among tasked the ministry of Finance to provide sufficient funding for the audit teams to be able to closely follow the PDM money. ‘This money should go to the right people because we cannot appropriate money and 70 percent of the people who are rich get it while the 30 per cent cannot get anything. We want to make sure this money reaches the right people,’ she said.

Mr Akol advised the government to ensure enhanced supervision and monitoring and fast track the recovery under the revolving fund to ensure timely commencement of repayments.

Growing public debt

Mr Akol also indicated that Uganda’s public debt grew by 65.6 percent in the last five years, and stood at Shs114.6 trillion in June 2025. This represents a debt-to-Gross Domestic Product (GDP) ratio of 50.29 percent, which he said is still below the set target of 54 percent.

‘This sharp rise was a one-off transaction, where Government entered into an agreement with BoU [Bank of Uganda] to issue a 10-year amortised government bond, amounting to Shs7.779 trillion in respect of outstanding funds borrowed to finance the budget during the Covid-19 pandemic,’ he noted in the report.

The breakdown indicated domestic debt is higher than foreign debt by Shs3 trillion at Shs59.0 trillion, occasioned by the government’s shift to domestic borrowing, a trend that economists argue crowds out local businesses.

Mr Akol also credited the Uganda Revenue Authority (URA) for a marked increase in collection of taxes, which have increased from Shs22.098 trillion in the Financial Year (FY) 2021/2022 to Shs32.357 trillion in FY2024/2025.

Customs and excise, value added tax and taxes on gains, profits fees and licences were the top contributors with innovations like the Electronic Fiscal Receipting and Invoicing Solution (EFRIS) credited for the increase.

Despite the increase, Mr Akol warned that the tax to GDP ratio has remained below the recommended figures. ‘Uganda’s Tax/GDP ratio has remained low, at around 13.4 percent,’ the Auditor General said. This is below the 15 percent recommended for developing countries and the Sub-Saharan Africa average of 18.6 percent.

‘The tax base has not widened or deepened enough to tax all potential sources, resulting in debt dependency to bridge the financing gap. The imbalance is mainly due to the current Tax policy and residual inefficiencies in tax administration,’ Mr Akol noted. President Museveni has often chastised the URA for its below average performance.

First Oil

In the report, Mr Akol also urged the government to fast-track oil development timelines if the country is to realise its first oil mid this year. Findings indicate that critical infrastructure is behind schedule.

‘The overall completion rates for the projects was 57.0 percent for Tilenga against the target of 73.18 percent, 69.62 percent for Kingfisher against the target of 73.18 percent, and 62.5 percent for the East African Crude Oil Pipeline against the planned target of 72.0 percent,’ he said.

Additionally, the Auditor General noted that the National Oil Spill Response and Monitoring Infrastructure Project, aimed at strengthening Uganda’s preparedness and response capacity to oil spill emergencies, has not progressed due to inadequate funding. Out of the project’s estimated cost of Shs59.90 billion, only Shs1.20 billion was released.

‘Failure to achieve established project milestones and critical path deliverables poses significant schedule risks to the 2026 First Oil target and the absence of a functional emergency response capability poses unmitigated environmental and safety risks ahead of First Oil,’ Mr Akol said.

President-elect Museveni in his victory speech on January 18 assured Ugandans that first oil would flow this year.

‘Very soon, we shall start pumping the oil. We shall have money to deal with infrastructure, the railway, the power stations, some of the roads and science education,’ he said.

Staffing gaps

The audit report also noted that nearly half of positions in the public service are vacant even as qualified Ugandans linger on the streets without employment.

The Audit of the Public Service found the total approved establishment for Uganda’s Public Service stood at 658,104 positions, of which 356,504 were filled, translating into an overall staffing level of 54 percent and a staffing gap of 301,600 positions (46 percent).

Referral hospitals have the highest gaps at 71 percent with 87,546 positions vacant, followed by primary healthcare services and public universities, both at 68 percent.

Government agencies have 7,169 positions to be filled, while ministries and departments have 8,023 and local governments have 31,608 slots not yet filled.

There are 95,396 vacant positions in teaching. The Accounting Officer explained that the low staffing levels are mainly due to the phased filling of the newly adopted staffing structures for hospitals and health centres as the government gradually strengthens hospital infrastructure.

In the health sector, the audit also noted that the government is struggling to attract specialists due to high entry requirements and lower remuneration compared to that offered under private practice.

‘The inability to attract specialists in public health facilities continues to undermine service delivery in critical clinical areas. This results in delayed medical care, increased referrals to private healthcare providers, increased risk of mortality, and forces patients to seek costly private or overseas treatment,’ Mr Akol noted in the December 2025 report.

Rationalization of agencies

The audit report noted that the government’s efforts to merge and rationalise agencies to facilitate efficient and effective service delivery and eliminate mandate and functional overlaps was also facing multiple challenges.

Out of the 40 entities, 23 entities had been successfully rationalised while 17 entities were yet to be rationalised.

The audit found that of the 1,492 staff absorbed by government entities, a total of 1,389 staff absorbed by seven rationalised entities were paid Shs46.80b as terminal benefits. This was against the Attorney General’s Letter and the rationalisation of government agencies and public expenditure (RAPEX) reform guidance by the Ministry of Public Service that barred compensation for re-appointed staff.

The findings further indicated some of those rightfully entitled to benefits were still waiting, others received less than they are entitled, raising concerns of inconsistencies and ambiguity in the process.

‘A total of 425 staff retired following the rationalisation exercise. Of these, 410 staff that had retired from six entities had so far been paid terminal benefits amounting to Shs30.4b, while 20 staff who had retired from two entities had not been paid their terminal benefits. Similarly, a number of staff retired due to rationalisation from three (3) entities claiming Shs2.08b.’

Public Procurement

The audit report also highlighted multiple inconsistencies in public procurement, including delays, unplanned procurements, which puts the government at a disservice. The Auditor General also raised the red flag on the absence of standardised prices for services and government works. He noted that different government entities spend varying amounts of money, for example, an analysis of the costs for construction of a sample of tarmacked roads revealed variances for each square metre, ranging from Shs299,977 to Shs609,639.

Relatedly, the report highlighted that public infrastructure projects worth billions, including roads, education projects, energy projects, health and water projects worth Shs6.5 trillion have been delayed due to poor planning, inadequate capacity of contractors, and weaknesses in contract management and supervision.

‘These delays affect service delivery, increase the risk of project cost escalations and expose the Government to reputational risks,’ Mr Akol noted.

He also reported an underperformance of in the uptake of available electricity. This resulted in deemed energy costs with a total of Shs26.94b recognised as deemed energy.

The Uganda Electricity Distribution Company, which replaced UMEME as a power distributor, has come under the spotlight for service delivery challenges, including network reliability, outage management, complaint resolution, and metering services.

Mr Akol urged the government to implement a long-term network rehabilitation plan, prioritise critical capacity upgrades, particularly transformers and feeders in high-load areas, strengthen controls against vandalism and theft, and fully operationalise and leverage on procurement reforms to sustainably improve service delivery.

Wetland encroachment

The report also said Ugandans have continued to degrade and destroy wetlands, further straining the environment. Fourteen major water bodies suffered extensive encroachment through construction, sand mining, landing sites, washing bays, recreation facilities, wastewater discharge, agriculture, settlements, quarrying, artisanal mining, unregulated water abstraction, rice farming, charcoal production, and wetland drainage, among others.

These actions contravene Section 53(2) of the National Environment Act Cap 181 and Regulations 29(1) and 30(1) of the National Environment (Wetlands, Riverbanks and Lakeshores Management) Regulations, 2,000, requiring distances of 100 metres and 200 metres from protected zones. Efforts by the Ministry of Water and Environment and the National Environmental Management Authority (NEMA) to save critical natural resources have not been sufficient, the report stated.

‘The encroachment has led to physical, chemical, and biological contamination manifesting as sedimentation, algal blooms, flash floods, rising water levels, reduced water quality, increased treatment costs, endangered aquatic biodiversity, compromised ecosystem services, and public health risks,’ Mr Akol warned.

Afcon preparations

The Auditor General applauded the government for the progress made in preparation for Uganda to co-host the 2027 Africa Cup of Nations (Afcon). He noted the completion of the Hoima City Stadium as worthwhile progress but highlighted significant gaps in the other facilities.

For Instance, the VIP lounges on the first floor of Mandela National Stadium were experiencing a lack of air conditioning due to the AC system’s failure to accommodate increased thermal load caused by large crowds, while drainage systems at Mandela National Stadium (MNS), Kyambogo University, and annexes of MNS were found to be insufficient to evacuate rainwater efficiently. Additionally, the construction of Akii-bua stadium is behind schedule.

But the government gave assurances that Akii-bua Stadium was on course to be completed by August 2026, while the contract for the renovation of Mandela phase two was in the final stages of being concluded.

Under the health sector, the audit report noted that Uganda has lost $312.804 million (Shs1.10 trillion), which was initially provided by development partners through budget support for maternal and child health, prevention and control of diseases such as HIV, malaria, and TB, provision of mental health services, and addressing the rising burden of non-communicable diseases (NCDs), among others.

The shifting priorities by development partners, Mr Akol said, require the government to develop a contingency plan to minimise disruptions to public health services delivery programmes arising from these reductions in budget support.

Health Sector Issues

Relatedly, a review of the procurement and distribution processes for essential medicines and health supplies at the National Medical Stores (NMS) revealed significant funding gaps. During the FY2024/2025, the Ministry of Health and NMS revealed that Shs1.574 trillion was needed annually if NMS was to effectively execute this mandate. Only Shs1.393 trillion was allocated.

The audit also revealed widespread challenges in blood supply management at health facilities, including under-supply of blood in 67 health facilities, lack of functional cold-chain storage facilities in 13 health facilities, and prolonged blood stock-outs of up to 365 days in 34 health facilities. The audit also found that Intensive Care Unit (ICU) and theatre equipment worth Shs150 billion lay idle in some regional referral hospitals, national referral hospitals, and general hospitals. There were gaps in the functionality, reliability, and safety of oxygen supply systems.

Several facilities lacked fully installed pipeline systems, had oxygen plants that were not operational, or had unresolved technical failures affecting production capacity. In general, only nine of the 26 oxygen plants were serviced and only once during the year due to limited funding. In addition, the funds provided for maintenance of X-ray machines could only cover 21 of the 59 machines in the various hospitals.

Uganda’s post-election period has once again exposed deep and unresolved contradictions within the country’s governance. At the heart of the current crisis lies a troubling pattern: the steady erosion of the rule of law and the increasing normalisation of coercion as a tool of political control. Many Ugandans today live under a quiet but pervasive fear.

Public silence is no longer a matter of apathy, but survival. Political expression, especially dissent, is often interpreted as hostility rather than participation in democratic life. This environment has produced a society that complies not because it agrees, but because it fears the consequences of speaking out.

What makes this moment particularly unsettling is its historical irony. The very abuses that once justified an armed struggle against past regimes are now being replicated-sometimes in more sophisticated and institutionalised ways. Uganda’s security forces are among the most trained and well-equipped in the region, yet their deployment in political contexts has raised serious questions about professionalism, restraint, and constitutional accountability.

President Museveni, upon taking power in 1986, articulated a vision that rejected collective punishment and political persecution. Speaking on the steps of Parliament, he warned against a system where an opponent’s family becomes the enemy, affirming that guilt must always remain individual and subject to due process. That declaration symbolised a break from Uganda’s violent past and inspired hope for a more just political order.

Nearly four decades later, those words demand renewed reflection. The recent military actions surrounding Opposition leader Robert Kyagulanyi and the reported intimidation of his family, including his wife, raise fundamental questions about the boundaries of state power.

What actions justify the invasion of private homes and the public humiliation of civilians? At what point does lawful security enforcement cross into political repression?

Opposition politics, by its nature, challenges authority. In a constitutional democracy, that challenge should be met with debate, policy alternatives, and the ballot-not force. Equating political opposition with rebellion risks reducing governance to a security operation and undermines the very institutions meant to safeguard national stability. Uganda stands at a critical crossroads.

The choices made in moments like these will determine whether the country advances toward constitutionalism or retreats further into militarized politics.

History shows that stability built on fear is temporary, but legitimacy grounded in justice endures. The question facing Uganda today is whether power will continue to eclipse principle-or whether the nation will reaffirm its commitment to the rule of law.

At least 77,080 (19.04 per cent) candidates who sat the 2025 Primary Leaving Examinations (PLE) are ungraded, the Uganda National Examinations Board (UNEB) has said.

While releasing the results at State Lodge, Nakasero in Kampala on Friday, UNEB executive director, Mr Dan Odongo said out of the 817,883 candidates who registered at 15,388 examination centres, at least 91,990 students passed in Division One, 388,293 in Division Two, 165,226 in Division Three and 84,724 in Division Four.

“Of this (registered) number, 522,036 (63.8 per cent) from 11,525 centres were Universal Primary Education (UPE) beneficiaries, and 295,847 (36.2 per cent) of the candidates from 3,863 centres were Non UPE,” Mr Odongo said.

In 2025, analysis by gender shows that 389,469 (47.6 per cent) boys were registered compared to 428,324 (52.4 per cent) girls, indicating that more girls than boys completed the Primary Education cycle.

“This has been the trend in recent years. The percentage was 52.5 per cent for the girls in 2024 whereas for the boys it was 47.5 per cent. The Board registered 3,636 learners with Special Needs of various ategories, including the blind, the deaf, the physically handicapped and the dyslexics, compared to 3,328 in 2024,” Mr Odongo added.