The Uganda Free Zones and Export Promotions Authority (UFZEPA), has been rocked by an internal audit which has flagged the loading of UGX 348,296,721 onto eight fuel cards over 12 months, together with patterns of multiple daily withdrawals and the absence of an approved fleet management policy.
According to the confidential report prepared by Internal Audit Manager Peter Omwine, dated September 14th, 2026, following a July 24th 2026, board resolution directing an inquiry into fuel management, office imprest and allegations of missing money.
The report indicates that the authority, operated without a formal Fleet/Fuel Management Policy or Finance and Accounting Manual.
Of the eight cards examined, six were registered under Senior Administrative Officer Sharon Keitetsi Nangiro and carried a combined UGX 272.37 million, another card linked to Deo Kyomya was loaded with UGX 75,925,000, while an accountant’s card held by Fiona Kesiime accounted for UGX 12,302,131, with the audit noting that quarterly fuel allocations were made to staff irrespective of vehicle ownership.
The report also noted a sample of transactions totalling UGX 61,641,269 showing repeated multi-invoice purchases. On 15 July 2025 an Administration 2 card recorded UGX 7.75 million at Shell Kawempe across 14 invoices; the previous day an Administration 1 card showed UGX 7.25 million at Shell Lugogo on 16 invoices.
Additionally, large multi-invoice draws occurred at Shell stations in Kawempe, Kyanja, Masanafu and City Square between July 2025 and March 2026. The report observed that it could not be ruled out that fuel was drawn as cash and misused, describing such practice as irregular.
Management has maintained that the withdrawals supplied two generators (each of 691-litre capacity) and a 5,000-litre reserve tank at the Entebbe International Airport Free Zone.
Because the facility lacked bulk-delivery infrastructure and the tank nozzles were small and without valves, fuel was collected in jerrycans, generating multiple invoices as each container filled.
Officials said the purchases were supported by receipts, logs, security records and quarterly fleet reports, and that multiple same-day transactions did not constitute irregularity.
Executive Director Hez Kimoomi Alinda confirmed that the transactions remain under investigation and arose from the need to feed the generators and reservoir using jerry cans.
He said the authority is modifying the tanks for bulk deliveries, has submitted a draft Fuel and Fleet Management Policy, and is preparing a draft Finance and Accounting Manual for Board approval. Management has undertaken to review the transactions and hold officers accountable for any irregularities.
The auditors, however, described the generator explanation as questionable and recommended that the Board take corrective action against officers responsible for fuel mismanagement while introducing a formal policy governing eligibility, allocations, usage and accountability.
The audit does not establish that the cardholders personally misappropriated the fuel, but leaves open questions about the concentration of multiple cards under one custodian and whether all fuel drawn reached the Entebbe site.
The investigation places the findings against a pattern of fuel-related irregularities reported in other Ugandan public institutions in recent years, highlighting risks arising from inadequate controls and weak reconciliation.
UFZEPA has indicated that the Board will consider the audit recommendations as part of efforts to strengthen financial management.
