NCS UNDER FIRE! Investigation Flags Cash Mix-Ups, Tailored Deals & Weak Controls at National Council of Sports
NCS SG Ogwel
A fresh accountability storm has hit Ugandan sports after the Auditor General’s December 2025 report lifted the lid on troubling financial and operational gaps at the National Council of Sports, placing top officials on the spot over how the country’s sports body is being run.
At the centre of the scrutiny is General Secretary Dr. Ogwel Benard Patrick (PhD), alongside Council Chairperson Ambrose Tashobya and other council members.
These are the officials entrusted with steering Uganda’s sports agenda, nurturing talent and ensuring proper management of public resources in the sector. But the latest audit findings suggest that while the scoreboard may look decent in some areas, cracks behind the scenes are too glaring to ignore.
On paper, the Council’s revenue performance appears impressive. Out of an approved Non-Tax Revenue target of UGX 0.781 billion for the 2024/2025 financial year, UGX 0.774 billion was collected, representing a strong 99 percent performance. It is the kind of figure that would ordinarily attract applause. But beneath that near-perfect score lies a series of inconsistencies that have now raised red flags about financial discipline and internal controls.
The Auditor General flagged payment vouchers totaling UGX 0.053 billion under employee costs that were charged using codes different from those specified in the approved chart of accounts. In simple terms, money meant for staff expenses was booked under the wrong categories, raising concerns about the accuracy and transparency of financial reporting.
The report further reveals that payables were understated by UGX 41.61 million due to undisclosed payroll obligations, meaning there were financial commitments that were not properly captured in the books. Such omissions, experts warn, distort the true financial position of the institution and can mask underlying liabilities.
Procurement, a key area of accountability, also presents a mixed picture. Out of planned procurements worth UGX 969.54 billion, contracts worth UGX 940.55 billion were awarded, representing a high implementation rate of 97 percent. However, the devil lies in the details. The Auditor General found that specifications for three procurements valued at UGX 1.67 billion were tailored to specific brands, a practice that undermines fair competition and raises questions about whether certain suppliers were being favoured.
Competition itself appears to have been limited in some cases, with low bidder turnout recorded in five procurements worth UGX 0.224 billion. Fewer bidders mean reduced competitiveness, which can ultimately affect value for money and transparency in the use of public funds.
Beyond procurement and accounting, the Council’s asset management systems also came under scrutiny. The report notes that there were no documented procedures for monitoring the utilization of non-current assets. There were no usage logs, no downtime reports, and no performance indicators in place. In effect, assets could be in use, underutilized, or even idle without a clear system to track their status or efficiency.
Further analysis of expenditure files and approved estimates revealed that UGX 0.208 billion was mischarged across various account codes due to incorrect transaction coding. This pattern of misclassification adds to concerns about internal controls and whether financial systems are being properly managed.
Taken together, the findings paint a picture of an institution that, while achieving some of its targets on paper, is struggling with the fundamentals of financial management, procurement integrity and operational oversight. As the revelations sink in, attention is now firmly on the leadership of the Council. With the General Secretary and the entire Council structure responsible for ensuring compliance, transparency and effective management, many are now asking whether enough is being done to tighten systems and safeguard public resources.
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