Members of Parliament have ordered Makerere University to provide a detailed list of students responsible for Shs66.938 billion in outstanding tuition and other fees, amid concerns that some students completed their studies without settling their debts.
The directive was issued on Monday, October 26, 2026, when university officials appeared before Parliament’s Public Accounts Committee (PAC) Central to respond to queries arising from the Auditor General’s report for the 2024/2025 financial year.
The committee, chaired by Kassanda North MP Patrick Nsamba Oshabe, wants the university to identify the students whose unpaid fees make up the outstanding amount. The schedule is expected to be submitted to the committee on Tuesday, October 27.
Oshabe questioned the university’s failure to prevent the accumulation of the arrears, particularly in cases where students reportedly completed their academic programmes without paying their full tuition fees.
He noted that Makerere had previously sought permission to write off some of the outstanding balances, but the Auditor General rejected the request.
During the meeting, officials indicated that approximately Shs13 billion was owed by students who had completed their studies without clearing their fees, while about Shs35 billion was associated with students whose academic status or completion of their programmes required further clarification. Other arrears were linked to individuals who reportedly joined the university but did not register.
The MPs want the university to provide a comprehensive breakdown of the debt, establish how the arrears accumulated, identify the students involved and explain the measures taken to recover the money.
According to the Auditor General’s report for the 2024/2025 financial year, Makerere University reported receivables amounting to Shs66.938 billion in its statement of financial position as of June 30, 2025.
Of this amount, Shs51.972 billion comprised student fee arrears accumulated between 2018 and 2024, while Shs14.966 billion arose during the 2024/2025 financial year.
The scale of the outstanding debt has raised questions about the effectiveness of the university’s fee collection systems and its enforcement of payment requirements communicated to students through admission letters and joining instructions.
Under the university’s fees policy, tuition and other charges become payable on the first day of the academic year. Students who do not pay the full amount at the beginning of the year are required to settle at least 60 per cent of the fees for their course load within the prescribed period.
The policy further requires students to register for, attend lectures and sit examinations only in courses for which they have paid the required fees. These conditions are intended to ensure that students meet their financial obligations as they progress through their academic programmes.
However, the accumulation of Shs66.938 billion in receivables has prompted concerns about whether these requirements were consistently enforced and how some students were able to complete their studies without clearing their outstanding balances.
The Auditor General warned that continued accumulation of receivables without effective implementation of the university’s fees and debt recovery policies could result in bad debts and expose the institution to financial losses.
The audit findings also point to possible weaknesses in controls governing student registration, access to examinations, academic progression and the release of academic documents.
Responding to the concerns, the university’s accounting officer, Secretary Yusuf Kiranda, said management had introduced measures to recover the outstanding fees.
These include withholding examination results and academic documents from students who have not cleared their balances, as well as restricting the academic progression of those who fail to meet their payment obligations.
Kiranda also told the committee that the university had established a dedicated committee to follow up on the recovery of outstanding receivables.
The MPs’ demand for a detailed list is expected to help the committee establish the extent of the debt, determine the circumstances under which it accumulated and assess whether the university’s recovery measures are sufficient to protect its finances.
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