AGS

Mr. Lawrence Semakula is the Accountant General of the Republic of Uganda; the duties he has performed since January 2013. Lawrence joined the Ministry of Finance, Planning and Economic Development in 2001 as Assistant Commissioner Accounts, in charge of Foreign Funds. In 2003, Mr. Semakula was promoted to Commissioner Accounts and subsequently assigned to be in charge of Financial Management Services (FMS) under the Accountant General’s Office. FMS is the department directly charged with the design, development and implementation of Government Financial Management systems. Mr. Lawrence Semakula was named the acting Accountant General in 2013 and confirmed in 2014. Mr. Lawrence Semakula was the Chairman of the East and Southern African Association of Accountants General (ESAAG) from 2017 to 2019. Prior to joining Government, Lawrence worked with Nile Hotel International for 11 years. He joined Nile Hotel as a Financial Accountant in 1990. In 1993, he was given accelerated promotion to acting Chief Accountant and later re-designated Financial Controller in 1995. Lawrence has been a Member and Fellow of ACCA (UK) for over 20 years and is also a member of the Institute of Certified Public Accountants of Uganda. He holds an MBA from Heriot-Watt University – Edinburgh Business School and Bachelors of Commerce (Accounting) from Makerere University. He has undertaken specialized training in the following areas; Debt Management from Harvard University Business School, Public Expenditure Management & Public Policy Management from Joint Africa Institute, and Strategy Policy Planning from the International Centre for Parliamentary Studies (UK). He holds other certificates in various areas of Public Financial management. Mr. Semakula is associated with various Public Financial Management (PFM) reform initiatives in Government. He chaired the application implementation workgroup under the Integrated Financial Management System (IFMS); he was the task chair on the implementation of the Electronic Funds Transfer system, task chair on the Treasury Single Account (TSA), and task chair on salary decentralisation. In 2012, he was directly charged with the responsibility of reviewing the Public Financial systems to strengthen controls to address emerging weaknesses highlighted by various reviews from oversight bodies and development partners. He currently oversees the implementation of the Electronic Government Procurement project and is the Chairperson of the Accountability Systems and Compliance in Budget Execution under the Resource Enhancement and Accountability Project (REAP). Mr. Semakula has been the Chairperson of the Accountability Sector working group and is currently highly involved in Government’s transition from Sector to Programme based planning and budgeting. As the Accountant General, he is the Accounting Officer for the Treasury Operations vote, Accounting Officer for the Petroleum Fund, Accounting Officer for the Contingencies Fund, and the Deputy National Authorising Officer for the European Union (EU) Funds for Uganda. Mr. Semakula has made various PFM presentations at both International and National fora. He has also received various accolades for being innovative, hardworking, and a good time manager from the workplace, community organizations, and former schools.

Mr. Khan has more than 19 years’ experience in the public service. He joined the National Treasury earlier this year in the capacity of Accountant-General of South Africa. Mr Khan is a Chartered Accountant and a member of the South African Institute of Chartered Accountants (SAICA). He started his articles in 2002 as a Trainee Clerk with Fazel & Associates, then moved to the Auditor-General in 2004 where he rose through the ranks to become a Senior Manager. Shabeer joined the Department of Trade, Industry and Competition as the Chief Financial Officer in 2013. He was appointed Acting Director-General of the Department in 2022, a position he held until he joined the National Treasury. Shabeer is a member of the Financial Reporting Standards Council (FRSC); he is the Minister of Finance’s representative on the Independent Regulatory Board (IRBA); an ex-officio member of the Board of the Accounting Standards as well as a member of the National Treasury Executive Committee. He has served on various boards as an Independent non-executive Director, as well as numerous audit committees. Throughout his career, Shabeer has also received numerous awards and accolades including the winner of SAICA Chairman’s Award – Future Fit Category 2020 as well as being the recipient of the Young CFO of the Year, Public Sector CFO of the Year and the Compliance and Governance Awards for 2020 (CFO SA). Mr. Khan holds a Bachelor of Commerce Accounting, from the University of the Witwatersrand and an Honours Bachelor of Accounting Science (CTA) from the University of South Africa. He has extensive experience at a senior managerial level in the public sector.

Nsandi Manza currently Acting as Accountant General of the Republic of Zambia. She is also Director, Policy Research and Standards at the Ministry of Finance and National Planning. She holds various qualifications including Master’s degree in Business Administration, Master of Science in Leadership, Peace and Conflict Resolution as well as being a Chartered Accountant. Nsandi has over 20 years’ experience in Public Finance Management (PFM) in the Public Sector working in various Government Ministries and the Common Market for the Eastern and Southern Africa (COMESA). She also has Implemented several Public Financial Management Reforms such as the Integrated Financial Management information system (IFMIS) and designed the Treasury Single Account (TSA)for the government of Zambia. The implementation of the TSA in 2014 enabled the government of Zambia to reduce the number of bank accounts from over 1200 for non- tax revenue to only 20; and from 300 capital accounts to five; and 90 bank accounts for salaries accounts to only one account. In addition, Nsandi was also Public Financial Management (PFM)Advisor and Consultant in the Ministry of Education and Ministry of Health.She is a member of the Zambia Institute of Chartered Accountants the country’s accountants governing body, providing strategic guidance and regulation for all accountant activities in the country where she is engaged an Item Writer of the Public Sector Financial Management course.

CPA FA Jona Wala has been on the forefront of championing public sector reforms in the public space over the last 25 years. He is the Ag. Director Accounting Services at the National Treasury since May 2016 to date.

CPA FA Jona Wala also sits in the Boards of Kenya Dairy Board, Registration of Certified Public Secretaries of Kenya where he is the Registrar, Kenya Law Reports, a coopted member of the Public Sector Accounting Standards Board and chairs the Technical Committee of the East and Southern Africa Association of Accountant Generals. He is a council member and member of the Institute of Certified Public Accountants of Kenya (ICPAK), member of the Institute of Certified Investment & Financial Analysts (ICIFA), and member of the Chartered Institute for Securities & Investment.

He holds a Master degree in Banking and Finance and a PhD candidate in Management from the Case Western Reserve University, US.

He also sits in the International Public Sector Accounting Standards Board (IPSASB) where, together with South Africa, he represents the continent of Africa in developing accounting standards. He has ben appointed by the PS National Treasury to chair many task forces on various issues including the review of the Public Audit Act, 2015, Old Balances Resolution, Dormant Funds Winding Up Task Force, Victims Protection Fund, Wildlife Conservation Fund, Task Force on revision of County Government Financial and Reporting Manual, Task Force on Digitization of Government Register of International Commitments, and the National Peace Fund.

Internationally, CPA Jona Wala is a member of the African Professionalization Initiative Academic Board that sorts to build competence in accountants working in the public sector in Africa.

CPA FA Jona Wala has been acting Director of Accounting Services for the last seven years. His responsibilities include heading the Exchequer Unit, Financial Reporting Unit, Parliamentary Liaison Unit, Cash Management Unit, and Accountant Deployments. He has done so successfully over the years and in particular improved government average clean opinion on financial statements from a low of 22% in 2015 to 43% in 2021. He has led important reforms in the public sector space by automating the exchequer release process, ensuring all public sector report as required by the PFM Act, 2012, and also cash management embedded in IFMIS.

The position of the Accountant General function is embedded in Regulation 20 of the Public Finance Management (National Government) Regulations, 2015. This regulation specifies the duties and responsibilities of the Accountant-General amplifying what is in the scheme of service for Accountants.

The position fell vacant when the incumbent resigned and left service in the FY 2014. One officer acted in this position for two years before CPA Jona Wala was appointed Ag. Director Accounting Services/Accountant General with specific duties as provided by the Regulation.

The Accountant General position is an important position in the public service. The Accountant General is responsible for

1. Advising the national government on accounting and reporting matters
2. Overseeing implementation of approved government accounting standards
3. Designing and development of government accounting systems
4. Providing advise to national government on the best and appropriate financial reporting format
5. Developing guidelines for accounting staffing levels
6. Advising governments on cash and treasury management
7. Administering the Consolidated and Equalization Funds
8. Advising the PAC of Parliament on accounting matters
9. Administering the scheme of service for Accountants
10. Policy development and research

The failure to substantially fill this position has led to shortcomings in the National Treasury with other individuals exploiting the lacuna for their selfish ends leading to substantial loss of public funds, skewed resource allocation, skewed deployment of accounting staff, and low morale for accountants in the public sector in terms of expected career progression. The non adherence to Human Resource Policy was highlighted by the Office of the Auditor-General in her report for FY 2017/2018 for National Treasury (see extract).

Mr Kealeboga Molelowatladi took over the position of Accountant General in the Ministry of Finance on 22 March 2021. Previously he held the position of Deputy Accountant General since 6 April 2018 and that of Deputy Auditor General from 28th August 2014 to 5th April 2018. He has also served in other positions such as Senior Assistant Auditor General (Parastatal and Performance Audits), Manager Corporate Services, and Performance Improvement Coordinator in the Office of the Auditor General. Mr. Molelowatladi started working for the Public Service on 14th June 1989 as Assistant Local Government Auditor in the then Ministry of Local Government and Lands upon graduating from the University of Botswana with a Bachelor of Commerce degree. He went on to complete the Association of Chartered Certified Accountants (ACCA) in December 1997. He also attended various professional short courses, workshops and seminars to enhance his leadership, managerial, accounting and facilitation skills.

In addition he is a:

• Board Member of Botswana Accountancy Oversight Authority serving its Standards Setting, Finance & Audit and Enforcement Committees;
• Member of Botswana Integrated Reporting Committee of Botswana Institute of Chartered Accountants;
• Board Member of African Alliance Botswana Advisory (Pty) Ltd;
• Board Member of African Alliance Botswana Management Company (Pty) Ltd
• Previously a Board Member and Chairperson of Botswana Savings Bank (01/07/2018 – 30/06/2022)

Some of his notable assignments included being a member of the Ministerial Tender Committee, State President between February 2008 and March 2010 and being part of the team that drafted NDP 10 Chapter for Open, Democratic and Accountable Thematic Working Group between July 2007 and March 2010

Mrs Malehlohonolo Mahase CA (L) is currently the Accountant General of the Kingdom of Lesotho. She is the founding and was the managing Partner of Tirong Chartered Accountants. She is the former Chief Executive Officer of the Lesotho Institute of Accountants. She is a Chartered Accountant by profession and currently pursuing Masters in Business Administration with the University of the Free State (UFS). She is a Mandela Washington YALI fellow – and did Public Management Track at the Georgia State University in Atlanta (USA)

Mrs Mahase holds an Award of the Best Organisation Driver 2016, of the Finite Women Appreciation Awards, for the outstanding leadership and the youngest CEO. In her tenure of office amongst others, she hosted successful annual conferences which attracted for instance, the former President of the Republic of South Africa Dr Thabo Mbeki (in 2015), the Chairman of Econet wireless Dr Strive Masiyiwa (in 2016).

Mrs Mahase has participated and represented Lesotho in various forums internationally, such as International Federation of Accountants and the Pan African Federation of Accountants. She has presented research papers in numerous conferences and congresses, on Gender Diversity in Leadership. She also have addressed the Eastern and Southern Association of Accountant Generals ESAAG, on the Role of Accountants in the enhancement of the Public Financial Management Reforms

She has nationally participated in the Public policies, in development of laws such as Audit Act, Company’s Act and PFMA Act, and in the enhancement of the Public Accounts Committee of the Parliament. She participated on the commentary of the national issues such as the Budget speech. She has been advocating for the use of International Financial Reporting Standards, international Auditing Standards and Quality Control Standards for Auditors in Lesotho.

In her spare time, she sits in various boards and board Committees. She is a member of Junior Chamber International JCI, a Toastmaster. She is a part time lecturer at the Centre for Accounting Studies. She has worked at organisations such as, Moores Rowland, New Dawn Chartered Accountants as an External Auditor

Marcel Mukeshimana, is the current Accountant General for the Government of Rwandawith extensive experience in Public Financial Management.

Significant time of work experience was spent in the Ministry of Finance and Economic Planning of Rwanda in which he occupied various positions as follows:

• Accountant General;
• Deputy Accountant General in charge of Accounts Consolidation and Reporting;
• IFMIS 1 Financial Management Specialist;
• Expert in charge of Procedures, standards and Chart of Accounts;
• Public Accountant Officer;

Marcel participated into different PFM reforms implemented by the Government of Rwanda including:

• Design, development and implementation of GoR IFMIS;
• Development of GoR Chart of Accounts and its aligning to GFSM 2014;
• Championing the automation of financial reporting and consolidation of general government financial statements
• Consolidation of General Government financial statements;
• Migration from cash basis of accounting towards accrual basis of accounting using International Public Sector Accounting Standards (IPSAS);

Marcel is a Professional Accountant, Council member for Institute of Certified Accountant of Rwanda (ICPAR) and Member of following Professional Accountancy Organizations:

• ACCA (Association of Certified and Chartered Accountants);
• CIPFA (The Chartered Institute of Public Finance and Accountancy);
• ICPAR (Institute of Certified Public Accountants of Rwanda);

Marcel is serving to different Board of Directors including:

• Vice Chairperson for Rwanda Social Security Board;
• Board member for Rutongo Mining Company;
• A Board member and Head of audit committee, Rwanda Printery Company;

Mukeshimana is also the current chairperson for the Interim Oversight Board for African Professionalisation Initiative.