MAKERERE UNIVERSITY

BUSINESS SCHOOL
FACULTY OF MARKETING AND HOSPITALITY
MANAGEMENT
REPORT FOR PATIAL FULFILLMENT ON FIELD
ATTACHMENT CONDUCTED AT
MINISTRY OF HEALTH
FROM 1st JUNE-14th AUGHUST
COMPLIED BY
ATURINDA SABRINA
BACHELOR OF INTERNATIONAL BUSINESS
14/U/17390/PS
SUPERVISED BY
………………………..….
(ACADEMIC SUPERVISER)
AND
……………………………..
(FIELD SUPERVISER)
2015
DECLARATION

I Aturinda Sabrina declare that this report was originally composed and typed by me with the
guidance I got from school on how to make a report and it has never been submitted in by any
one before.

SIGNATURE…………………………...

i
APPROVAL

This report has been approved under my supervision and is ready for submission.

…………………………………. Date…………………………………

Academic supervisor…………………………

ii
ACKNOWLEDGMENT:

I would like to thank Dr Jim Arinaitwe who made it possible for me to work at Ministry of Health,
also thank my bosses/supervisors; Mr. Mpirirwe Grant, Mr. Ebuju Kokas, Mr. Tumwine Nebert,
and Mrs. Bashijja Evelyn Hope who supervised me and taught me all that I learnt by giving me
work to do and correcting me where I went wrong, my parents that provided transport every day
for the three months. And above all I thank God for making me one of the chosen few to work at
Ministry of Health.

Name and signature of university Supervisor……………………..…

Date………………………………………..

iii
TABLE OF CONTENTS

Declaration………………………………………………………………. i

Approval…………………………………………………………………. ii

Acknowledgement………………………………………………………..iii

CHAPTER ONE………………………………………………………….7

Vision……………………………………………………………………...8

Mission ……………………………………………………………………8

Organizational objectives………………………………………………….8

Location……………………………………………………………………8

Organogram of M.O.H………………………………………………….…9

CHAPTER TWO……………………………………………………..….10

Objectives of the field attachment……………………………………..…..10

Activities performed…………………………………………………...11-14

CHAPTER THREE (Evaluation on Field Attachment) ……………….15

Lessons……………………………………………………………………..15

Experiences…………………………………………………………………16

Skills………………………………………………………………………...17

CHAPTER FOUR…………………………………………………………18

Challenges…………………………………………………………….....18-19

CHAPTER FIVE…………………………………………………………..20

Recommendations…………………………………………………………..20

Conclusion …………………………………………………………….……21

References ………………………………………………………………….22
 LIST OF ABREVIATIONS:

M.O.H …………………………………………………. Ministry of Health

HIV ……………………………………………………… Human Immune-deficiency Virus

T.B ……………………………………………………… Tuberculosis

GB………………………………………………………. Global Fund

HSS……………………………………………………… Health System Strengthening

Vr.no....................................................................................Voucher number

B/cd……………………………………………………….Balance carried down

Acc no. …………………………………………………. Account number

MOFPED…………………………………………..……. Ministry of Finance Planning and

Economic Development

SDAs…………………………………………………...…Safari Day Allowances

Ag………………………………………………………....Acting

Proff……………………………………………………....Professor

Hon……………………………………………………….Honorable

NDC………………………………………………..…….National Disease Control

Dr…………………………………………………………Doctor

iv
 CHAPTER ONE

ORGANISATIONAL BACKGROUND

INTRODUCTION;

This chapter is about the background, organizational structure (Organogram), objectives,

mission, vision and location of Ministry of Health.

Ministry of Health has its headquarters in Wandegeya and the Wandegeya branch has four flows
the top most flow being for the ministers who are; three state ministers and one full general. It is
a Government Organization responsible for one of the important sectors that takes care of
promoting a healthy and productive life for the population in Uganda.

This Ministry aims to have the highest possible level of health services to all people in Uganda.
This is approached by overseeing health services delivery, promotion, and prevention, curative,
palliative and rehabilitative services at all levels. It is also is engaged in the monitoring and
provision of clinical support functions, regulatory functions and research activities related to
health.

This Ministry works with specialized health service bodies like: Uganda Blood Transfusion
Service (UBTS), National Medical Stores and National Public Health Laboratories, National
Drug Authority, Uganda National Health Research Organization (UNHRO).
Mandate;
Ministry of Health is mandated to:
• Formulate policies related to health
• Coordinate dialogue with Health Development Partners,
• Support resource mobilization and budgeting, strategic planning, regulation, advising other
ministries on health matters,
• Set standards and quality assurance, capacity development and technical support related to
health
• Provide National coordination of health services such as epidemic control, health research
and monitoring and evaluation of the overall sector performance. Minister of Health Dr. Elioda
Tumwesigye is responsible for political leadership of this Ministry
VISION:

To make a contribution to the wellbeing of the people that is to say; expand economic growth,
increased social development and poverty eradication.

MISSION:

To provide the polices, guidance and standards, facilitate district health services and manage
nationally based services to ensure; the attainment of a good standard of health by all the people
in Uganda in order to promote a healthy and productive life.

The overall objective of the health sector is as per the health strategic plan is; to reduce
morbidity and mortality from major causes of ill-health and the disparities therein.

Other objectives for the achievements of the mission statement include:

To establish polices, guidelines and standards for the delivery of a minimum health care package
in the districts and at national level.

To provide sufficient referral and tertiary health care services so that the patients who cannot be
successfully treated at District level can receive appropriate medical attention.

To develop health information and quality assurance systems that facilitate both District and
national planning and policy implementation, monitoring and evaluation.

To provide efficient and defective systems and interventions for the aversion of or early
identification and control of epidemics.

Location and address:

P.O. Box 7272 Kampala Uganda

Plot 6 Lourdel Rd, Nakasero
General Telephone: 256-414-340874 /231563 /9
Permanent Secretary’s Office: 256-414-340872

Fax: 256-41-4231584
Email: [email protected]
 Organogram of the Ministry Of Health (SRUCTURE)

Office of the Minister

M
Permanent
Health Services
Secretary
Commission

Director General

Resource Centre Policy Analysis Unit

Directorate of Clinical Directorate of Planning

and Community and Development
Health Services

Departm Departmen Department

Commissio Department Department
ent of t of Department of Finance
ner Nursing of Clinical of Quality
NDC Community of Planning and
services Assurance
health Administrati
on
 CHAPTER TWO

ACTIVITIES PERFORMED

My field report is about accounting since I was placed in the accounting field in Ministry of
Health at the headquarters in Wandegeya Kampala for the period of 3 months from 1st June to
14th August and it represents my daily activities, duties and responsibilities at the organization

At Ministry of Health we are not referred to as interns but rather fellow workers and my position
is an accounting officer in the salary department.

My field attachment under the Global Fund sector requires me to work on stuff salaries and pay
rolls, look at the exchange rate of the dollar since the stuff is paid in dollars, prepare
reconciliation forms reports, cashbooks, review requests for money to use in the field and
account for it etc. Its intention is to equip me with accounting skills for business purposes.

The objectives of the field attachment are;

• Enhance my skills in accounting

• To guide me through books of accounting, making reports, preparing salaries
reconciliation statements etc.
• To know how to relate with fellow workers at the work place.
• To know the practical part of accounting i.e. to put accounting theory into practice.
• To get an opportunity to work with potential employers
• To be able to handle demands and challenges that I will be exposed to at the work place.

My responsibilities:

Since am a member of the organization am responsible and accountable for any damages, theft or
loss of documents for example files, also

❖ Am responsible for attending to clients in the office especially in absence of my bosses.

❖ Am responsible and accountable for salaries of the staff
❖ Am responsible for clearing complaints about rejected documents or vouchers, delayed
salaries etc.
I have a good working relationship with my supervisor Mr. Mpirirwe Grant. My team is
composed of four supervisors/bosses: acting finance manager, head of the malaria section
accounting department, head of T.B sector accounting department and head of HIV sector
accounting department and four internship students making it a team of eight.

We have a very good working relationship amongst the team members and other staff and there
is team work in case work is a lot it’s divided among the team. Attendance is good and incase of
absence of any team member, a reason is given.

The following are the activities that I performed during my internship:

I begun with orientation on 1st June where we were briefed about the organizational policies like
the working hours that start officially at 8:00-5:00 from Monday-Friday. Working on weekends
was optional only when there are very urgent matters to be worked on. Dr.Sengonze who
oriented us on behalf of the permanent secretary emphasized dress code, asked us to be descent.
He also mentioned the shared facilities like the offices, toilets, elevators and asked us to be
responsible when using them and asked us leave vehicles home due to luck of enough parking
space due to the number of people in the organization. Mr. Baguma and Ms. Kalema Isabel who
are the senior resource managers talked about discipline especially pancuability at work and
courtesy at work. Later we were allocated to our departments ant told about the Finance
department which consist of; Accounts structure, Accounts chart of Accounts, Budget Process
and Budgetary Control. We were also told about the pay rate system that is those paid by Global
Fund and those paid by Government, sections of Accounts which include; book keeping section,
salary section, in-put section cash office section and examination section, role of an accountant
and accounting procedures.

I organized documents that include vouchers, pay rolls etc. Learnt about the five accountants in
the accounting department who are: Mr. Tumwine Nebert malaria accountant, Mr. Mpirire Grant
HSS accountant, Mrs.Bajjaija Hope T.B accountant and Mr. Kokas Ebuju HIV accountant and
also prepared a salary shit and I learnt that the salary form is attached to a security paper which
must be signed by three signatories; program coordinator(Dr.jim Arinaitwe),Assistant
Commissioner Accounts(Mr. Mwambu Wycliffe) and The permanent secretary(Dr.Asuman
Lukwago) and then sent to the bank.M.O.H uses security paper normally known as checks to
issue money for salaries. The permanent secretary is the wan that issues money for field work
and as an accounting officer I had to make sure that the money requested for field work must be
in the budget and the activity as well. I prepared an advance ledger that is to account for the
activities on the field.

I prepared a cash book that is known as the Statement of sources and uses of funds

Format of a cash book:

Dat Vr. Pay Activi SD Cost Amoun Amou Outstand Exchan Emplimen
e no ee ty As catego t nt ing ge rate tary entity
ry paid(U paid balance
gx) USD
- - - - - - - - - - -

In some cases outstanding balance was not given so I had to get it by: subtracting amount paid
(Ugx) from balance carried down that is, B/cd-Amount paid (Ugx) =outstanding balance.

I edited a document about Transfer of global fund money from MOFPED Holding Account to
the M.O.H Operation account. I also prepared the Routing Form Assistant Commissioner
Accounts for the staff salaries which included the; N.S.S.F, P.A.Y.E, Net Pay and Total. I then
prepared the Routing Form for Assistant Commissioner Accounts for the rent of the building by
M.O.H outside headquarters from 1/April/2015 to 30/June/2015 and they included;

location Account Bank Acc no. Monthly No. of Total paid

name rate months
paid
- - - - - - -

I edited the payroll of M.O.H according to the exchange rate of that day since the dollar changes
every hour and for that day it was 3076.91 for buying rate and 3086.91 for selling the dollar.
The M.O.H is paid in two categories; some of the stuff is paid by the government and others are
paid by the global fund. The global Fund account is in dollars but the government does not own
dollars it has Ugandan shillings hence it has to buy the dollar meaning that global fund is selling
the dollar and the government is buying hence I had to use the buying rate(3076.91) for those
paid by the global fund. For the case of the government paid staff I used the selling rate because
the government of Uganda does not own dollars so it has to buy from the bank meaning the
government is buying and the bank is selling so I used the selling rate (3086.91) I also prepared a
top up allowance salary form, pension and pension gratitutes.

After I prepared salary pay roll for the staff and the drivers of the organization then printed out
the forms and took them to the Accounting secretary. I took it to him so that he can put a security
paper which has to be signed by the three signatories; permanent secretary, program coordinator
and Assistant Commissioner Accounts.

I went through files liking for organizations and their VAT amounts to check if they are
corresponding with the amount on excel. Majorly I was looking at the File number, voucher
number, amount, gross and the description that is why M.O.H is paying them.

I delivered a file to the Permanent Secretary and then calculated the gross income by: adding the
VAT and amount paid. Later I looked through Global files cross-checking for companies and
their VAT in order to get the VAT that that didn’t appear on excel form but were in the files.

I scheduled the VAT, amounts paid, VAT inclusive and VAT exclusive that I was preparing the
previous day but this time on the computer. In cases where the VAT inclusive was not included,
I got it by: Amount paid (vat exclusive) divide by 118 multiplied by 100. For example
2,031,237/118*100. And the answer is VAT inclusive. In cases actual VAT was is not given I
got it by getting exclusive VAT divided by 118 divided 18%. For example 2,031,237/118*18%.
To check if your answers are correct, for VAT exclusive: you get actual VAT +the answer of
VAT inclusive. The total must be the same as the VAT exclusive for your answer to be correct.

I reconciled the cash book and bank statement for the month of May. Also I calculated
outstanding balance on the balance sheet which is calculated by: subtracting what you paid from
what you have on your account plus what you received.
I Received accountabilities and reports from districts (sub recipients of M.O.H). Money from
Global Fund is sent to districts to do training of health workers when an activity is to take place,
the districts are tasked to write a report each and submit in accountabilities. In case districts that
submitted in include; Kampala, Moroto, Mbarara, Arua, Yumbe, Soroti and Iganga.

I attached payment vouchers to the accounted activities and filed them. The voucher is supposed
to much with the activity otherwise the cashbook will not balance.

I later typed a memo addressed to the personal secretary asking for money to pay a company for
its supplies.

I computed the schedule for VAT to be refunded and it include;

Date payee activity Total amount VAT VAT

paid(VAT inclusive) amount(exclusive) paid

I filled repots on Global Fund and HSS in their order and calculated VAT scheduled for the
different companies that work with M.O H.

I attended a conference meeting at Serena Hotel Kampala which was about the Grant Signing for
the Uganda Global Fund New Funding Model Grants, Program of the Endorsement
 CHAPTER THREE:

LESSONS, EXPERIENCES AND SKILLS

Introduction

This section basically shows the lessons learnt while at M.O.H, experiences and skills that were
gained while doing the field attachment.

LESSONS;

This is all about areas of attendance where the intern acquires practical knowledge in addition to
what he/she learnt in class. In this chapter I get to explain what my supervisors taught me and
what lessons I learnt through practice.

I learnt about the taxation pay rate system that is to say; who pays tax and how much tax
he/she pays and which group of people don’t pay tax.

Salary earned Tax paid

0-235,000= No Tax
235,000-335,000= 10%(of what you earn -235,000=)
335,000-410,000= 10,000+20%(of what you earn -335,000=)

419,000 -10,000,000= 25,000+30%(of what you earn -410,000=)

Above 10,000,000= 25,000=+30%(of what you earn-

410,000)+10% 0f excess of 10,000,000=

I also leant about the Dollar systems in the organization since same of the staff is paid in
Dollars. In order to get the exchange rate used by the bank, you get the Ugandan shilling divide
by the USD to get the exchange. that is; Ugx/USD

Learnt to be confident at work;

At M.O.H there is a lot of freedom both in and out of office. I was able to move around office
and ask where I didn’t understand which built my confidence in the working environment.
I also learnt to complete tasks on time;

Its indiscipline to leave work half done so through practice I learnt to complete tasks assigned to
me which was a sign of good conduct at work preparing me for my future carrier.

Through internship I learnt more about myself;

Some things can’t be learnt from class but at work I was able to discover more about myself, I
got to know how far I could go (strength),my weaknesses and interests in relation to work.

Self-respect;

I learnt to respect myself which helped me to respect others at work and this gave me a sense of
maturity.

Time management;

Being punctual at work is a key factor at M.O.H so I learnt to keep time that is to say arrive as
early as 8:00am, do work in the given period of time among others.

Experiences: These are specific sources of knowledge from the field in relation to what is taught
in class. This helped me to put my theory to practice.

I was able to socialize with different kinds of people from different classes for example the time
I attended a conference meeting at Serena Hotel I met the Minister of Finance, His excellency
the Prime minister Rte. Hon.Ruhakana Rugunda; state minister of health Dr. Elioda Tumwesige
different Ambassadors and so many others an experience that improved my social life.

I participated in different activities like compilation and dater entry of different material and
activities for example VAT schedules, transfer of funds to different beneficiaries, districts and
companies.

I was able to witness visits from different people who majorly included; the external auditors
from the office of the Auditor General who came purposely to cross check with the books of
accounts and receipts, partners of M.O.H from World Health Organization, World Vision among
others and got to know what they do.

Skills;

Organizational skills; due to daily activities assigned to me I learnt to organize work which
made me more responsible and neat. For example documenting different files.

Timeliness skills; I gained the ability to meet deadlines of completing assignments on a regular
basis which improved my performance at work.

Problem solving skills; I gained the skill of being able to comprehend and solve problems for
example when one of the staff members salary has been delayed or not paid at all.

Oral communication skill; I am now able to orally comprehend, interpret and generally explain
issues with ease and confidence. For example when asked to deliver a file, I can explain to the
recipient what the file is all about and what is required of him.

Leadership Team work and collaboration skills; am able to work with fellow members
whether they are my team mates or other people that I am assigned to work with and can also
lead incase am appointed as team leader.

Computer skills; since most of the worked needed to be computed for example typing a memo,
I became more conversant with the computer and enhanced my computer skills.
 CHAPTER FOUR:

CHALLENGES FACED DURING INTERNSHIP

Introduction:

This chapter basically reflects challenges that I faced during my internship period. They could
be personal, organizational or workgroup related challenges that made my stay at M.O.H a little
difficult.

To the intern

Work related language; being a first year student it became hard for me to understand some of
the terms used in the accounting department since I had not yet learnt them this made me feel left
out and such activities were given to my fellow internee that had an idea about them.

Financial constraints; for example transport costs that I had to face every day, the organization
does not provide meals so I had to cater for that too which made me some times absent myself
from work.

Office location problems; since during orientation we were not shown around the organization,
it became hard for me to locate certain offices when given files to take them to certain officials
thus I looked confused moving up and down

To the Organization ;( problems faced by the organization)

Limited working space, M.O.H has a huge working population yet limited working space. The
available space is crowded and we as internees also lack enough space to do our work from in
that in some cases we don’t report to work every day but work in shifts because same offices
can’t afford a huge number.

Limited facilities especially computers, we share the same computers with our bosses and in
some cases you find when we both have work to do that means that one of us has to let the other
do the work first hence delays in completion of work.
Unstable salaries; at M.O.H the Global Fund department is paid in dollars and the dollar rate
changes every hour in a day hence every month salaries are different and this needs the
accounting/finance department to calculate the stuff salaries every month which is tiresome.

Another challenge deals with the delays in receiving the bank statement. M.O.H makes cash
book statements only after receiving the bank statement in order to follow the dollar rates and
this delays certain operations such as reconciliation of the books of accounts.

To the University;

Makerere University Business School should help students in getting internship placement in
different organizations because it’s hard to get placement and other students get places very late
hence learning very little.

Sometimes supervisors are allocated late which affects the internee for example in making the
report the guidance of the supervisor is needed therefor the institute should allocate supervisors
early enough to avoid disorganization.
 CHAPTER FIVE

RECOMMENDATIONS AND CONCLUSION

Introduction; this chapter is about recommendations to both the organization and the University
and my report`s conclusion.

Recommendations;

To the organization

Training should be given to employees on how to use high technological machines for example
modernized computers, which helps to avoid wastage and spoilage of time as the employees gain
skills.

Deeper establishment of relationship with the workers and people holding managerial positions
especially areas of information sharing. This will create a free communication environment
between employees and employers hence making work more efficient.

Reward giving for example increment in salary, bonus payment for good work done and so forth
which motivates employees so that they work putting their heart and energy into it.

To the University

The concerned authorities of Makerere University Business School should come up with a policy
on field attachment to the ministry of higher education for all organizations to accept students
conduct their internship as it has been hard for some students to get organizations for training.

The institution should send supervisors early enough or inform the student to enable interactions
between the student and the supervisor, then make inquiries about the report.

The University should come up with a clear policy about the attachment fee paid by students to
get a given percentage of pay back so as to acquire food, accommodation and transport as these
are challenges to the internee.
Conclusion

Ministry of Health is a good training area with all training facilities that the student would
require to learn business management and all related fields like Accounting department, Audit
department, finance department, Human resource department among others. Each department
was critically analyzed to ensure efficiency and effectiveness of the heath activities and this was
managed through the use of internet communication among the employees.
 REFERENCES

1. Ministry of Health annual reports 2009-2014

2. Guidelines in writing the final industrial training report- Makerere University.
3. Assessing the role of internship in career oriented employment of graduating college
students. Education + Training, 46. 82-89
4. Makerere University field attachment report writing format.

5. [email protected]