Officials Face Exit Over Exam Malpractice

By Doris Akol

Simply put, sildenafil bookkeeping is maintaining a record of the activities of a business namely sales, purchases, expenditure and stock movement.

It is a crucial aspect in business management as it helps the owner monitor progress or areas of improvement.

Good bookkeeping, among other good practices in business, often results in quantum growth and thriving of businesses.

While URA and other Government agencies work as partners with the Ministry of Trade in encouraging business to keep records, Ugandan businesses, on their part, especially those that are still operating informally (unregistered) should embark on a journey towards making their operations formal, sound and profitable.

Ultimately, the first step in the right direction is pursuing practical and prudent business disciplines that have always been perceived as a preserve for “big businesses only”. The foundation of the successful, profitable and growing businesses is in keeping formal business records.

As the Government makes investments in infrastructure and electricity projects, the envisioned outcome is to empower the trade potential and capacity of the Ugandan business people, particularly those in the so-called informal sector, to compete and possibly outshine their counterparts in the region and beyond.

However, as stated earlier, the foundation of success in business activities is based on good bookkeeping.


The process of stock control, acquiring loans-agricultural, import or export, asset financing or even the process of ascertaining your profit and indeed the amount of tax would be effortless if the proprietors operated their businesses while ensuring proper bookkeeping.

The ability to record all your business transactions regularly, store them safely and access them when the need arises is the essence of bookkeeping.

Although this is dependent on the size and complexity of a venture’s operations, proprietors may not need to hire full-time professional consultants.

The cost of hiring a consultant at UShs1m annually could be avoided by purchasing a small ledger book in which transactions should be recorded, and as the profits increase, a computer or a laptop costing on average UShs500, 000 would be ideal.

Interestingly, the only unique skills that one needs to keep track of their transactions are simple arithmetic of addition, subtraction, division and multiplication. Additionally, receipts for money spent and received should be kept.

The decision on what information to record or not depends highly on the nature of business one is running.

Importantly, making a daily record of the amounts spent on buying inputs, a corresponding daily record of income received, and expenses incurred for the day would help a business owner ascertain the profit for the day and cumulatively profit and business growth over a given period.

Maintaining this discipline is how businesses grow bigger despite having started small.

The principle I am sharing is that small businesses that have kept proper records for years have been able to realize their strategic vision of expanding, having more clients, surviving turbulent times and aggressive business environments and consequently realizing returns on investment-profits.

As you consistently and persistently use your well-kept monthly, quarterly and annual transactions records, you will be able to project your cash flows, accurately ascertain expenses and thereby asses if you are making profits periodically.

Ultimately, your business will grow as a result of formalization and we at URA are confident that you shall then be able to self-assess the correct amount of taxes that should be remitted in order to play your part in developing Uganda.

Keep your records, formalize your business, register for and pay your taxes so that together we liberate our country.         

Doris Akol is the Commissioner General Uganda Revenue Authority.
The Minister of Education and Sports, no rx Jessica Alupo has announced a crackdown on all errant district officials whose districts have continued to be listed among those involved in examination malpractice.

The minister who appreciated UNEB for the strong measures they put in place to fight exam leakages, help noted that most malpractices nowadays take place when the papers have left UNEB premises and are in the hands of school administrators and field officers such as supervisors and invigilators.

“While the Ministry will take very stern action on such persons, page we urge all districts to assist the Ministry of Education and Sports, and UNEB in eliminating this vice through dealing with such errant persons bent on ruining our children’s future.”

“I call upon the District Authorities in the Districts where examination malpractice have become rampant to carry out thorough investigations so that the culprits can be identified and disciplined accordingly.

UNEB Executive Secretary noted that there has been a reduction in cases of malpractice which has led to a fall in the number of results withheld from 1424 in 2013 to 1344 in 2014.

Alupo noted on the other hand that the ministry will enhance and scale up the Monitoring of Learning Assessment (MLA) by the Directorate of Education Standards (DES) which proved to be a very good tool towards the progress of learners in the middle of the primary cycle.

“The Ministry appreciates the services of our teachers and we are committed to improving their welfare through a number of measures.”

This financial year, implementation of the Scheme of Service has commenced. The pupil Teacher Ratio (PTR) has been improved by having an extra teacher at every Primary school whereby the Head Teacher is above the teachers’ ceiling.

The Ministry has already factored the Teachers’ salary increment in the next financial year Budget as promised by the Government and have also increased the D.E.Os fund for monitoring the education Service in the Districts


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