Firm Organogram  

Tugye Associates has adopted and established a simple Matrix Organisational Structure aimed at clearly defining its operational organisational set-up. Here below is the firm’s basic Organogram.

Principal Officers

The firm is managed by a highly qualified Partner and Associates; some of the key staff are:



Years of Relevant Experience

Mr. Michael Tugyetwena

CPA Michael is a Partner at Tugye Associates. He is a financial management specialist and has substantial experience in accounting, finance, auditing and IT both in private and non-government organizations.

He is a member of the Institute of Certified Public Accountants of Uganda (ICPAU) and serves on the “Accountants in Business” subcommittee of ICPAU Council. He hold a Master of Science degree in Accounting & Finance and Bachelor of Commerce degree from Makerere University.

Michael is also a member of the Public Accounts Committee of Kampala Capital City Authority.

14 years

Mr. Brian B. Mukalazi

Brian is the Director of Audit and Assurance Services. He is also the audit manager at our Firm. He has attained enormous professional experience in the public, private and non-governmental organizations specifically in areas of value for money audits, procurement audits, systems audits and management consultancy  in due diligence, tax advisory and asset management and he possesses the following qualifications:

·       He is an affiliate of the Association of Chartered Certified Accountants UK (ACCA)

·       Bachelor of Commerce (accounting) degree from Makerere University.

7 years

Ms. Anne Rose Namatovu

Anne is the Director of Advisory Services at Tugye Associates. She has over 14 years of accounting and finance experience. She is a member of the Institute of Certified Accountants of Kenya and the Institute of Certified Accountants of Uganda. She holds a Master degree in Management Science and a Postgraduate diploma in Financial Management from Uganda Management Institute. Anne has a Bachelor of Commerce degree from Makerere University.

16 Years


Ms. Nimanya Naomi

She has experience in audit, Business Development consultancy, Tax and Marketing and she has the following qualifications:

·       Student at ICPAU

·       Diploma in Business Administration from Makerere University Business School

3 years


Ms. Allen Nandawula

Allen also has experience in audit, accounting, financial management consultancy, Tax and business advisory and she has the following qualifications:

                Finalist ACCA

                Diploma in Business Studies Makerere University

4 years


Selected completed assignments

At Tugye Associates, we go beyond expressing an audit opinion on the financial statements. Our audit teams include financial analysts who critique the client’s status quo; spotting from a third-party perspective; opportunities for Revenue enhancement, costs savings, corporate governance and options for resource deployment to see our clients business grow to the next level. The following is a sample catalogue of assignments manned by our staff in their career progression;

Nature of client businesses we support

  • Retirement Benefits
  • Local Government
  • Medical services
  • Financial services
  • Transport
  • Not-for-profit
  • Bee farming
  • Cleaning services
  • IT support
  • Power generation
  • Tours and travel
  • Cooperative

Business Support Services & Outsourcing

Here we focus on your back office functions so you can focus on your business. Tugye Associates’ Business Support Services (BSS) extensive outsourcing expertise and personalized caring service delivery models dramatically improve the quality and efficiency of its clients' finance & accounting, payroll and employees benefits and taxation matters which benefit back office administration. Our BSS management team comprises wide variety of expertise including professional accountants, ICT experts and HR experts. 

We work with wide variety of business– multinational companies, local companies, NGOs and entrepreneurs. We aim to meet their diverse needs by putting our clients at the heart of everything we do and helping our clients to find effective solutions by combining industry insight with technical expertise. Our relationship-based service focuses on delivering tailored solutions to individual business needs.

Accounting Services

Are you facing challenges with Meeting tight deadlines, being in line with current local regulations, implementation of new regulations or complying with your organization standards? Then consider Tugye Associates Accounting and Finance Outsourcing services for your business whether existing or new. With this service, you will enjoy benefits like:

  • No infrastructure or training costs
  • Network and experienced staff who are up to date on latest laws and regulations
  • Professionally managed substitution in case of absences
  • Access to different levels of seniority of employees allows delegation of tasks depending on their complexity
  • You can concentrate on your core business, we handle the rest

Tugye Associates will provide you with the support you need to implement, develop, review and update your financial and cost accounting and prepare customized reports according to your needs.

Tugye Associates’ outsourced accounting and finance services, are essential in order for you to monitor the performance of your business and make appropriate management decisions.
We provide tailored accounting and finance solutions to meet your requirements.

Our portfolio of financial accounting services includes:

  • General bookkeeping and monthly closing
  • Monthly management accounts in an agreed format
  • Consolidated accounts andgroupreporting
  • PAYE compliance accounting
  • VAT compliance accounting
  • Liaison with Revenue Authority in connection with compliance visits and disputes
  • Cash flow forecasting
  • Budgetary control
  • IT infrastructure and accounting software
  • Preparation of year-end accounting files to minimise audit costs
  • Payroll Management
  • Registration for Taxes (PAYE, VAT, etc.)
  • End of year returns
  • Supplier relationship management
  • Payment of suppliers
  • Expense claim management
  • Sales invoicing
  • Customer relationship management
  • Receivables collections
  • Fixed asset register
  • Responding to queries from management, employees, customers, suppliers and regulatory bodies

Auditing and Assurance Services

Audits and other compliance measures can be stressful on your business, but with Tugye Associates, they don't have to be! When it comes to auditing, we like to look on the bright side: An audit is a great opportunity to quantify your organisation value and help you communicate your quantitative and qualitative value to your stakeholders.Although the audit exercise usually takes place at the end of an accounting year ended, we maintain regular contact with our clients throughout the year. This ensures that our clients receive timely advice about improvements that are essential to their operations. We regard ourselves as partners with our clients in achieving their objectives, regardless of their areas of operation. At Tugye Associates, we offer a wide range of assurance and consulting services, including:

  • Statutory audits
  • Employee benefits audits
  • Compliance audits
  • Not for profit audits
  • Private company audits
  • Rural developments
  • Compliance with regulatory standards
  • Internal audits
  • Sustainability reporting
  • Special purpose audits and more.

Our Experience We have worked with a wide range of companies, large and small, rural and urban, on compliance and reporting matters. As an organisation value, we keep the focus on the strengths and liabilities of our clients, and take pride in getting to know each client personally. This allows our employees to crunch the numbers and tell the personal side of the story in an effective and clear manner. We keep abreast of changes to the financial regulatory environment, so that we can comply with the highest level of standards. For us, true success comes when we satisfy our clients and perform at their level of satisfaction. Assurance services deliver you a snapshot of your business, with an eye towards sustainability. We can review sensitive financial data as well as non-financial data to help you reduce information risk, or a state of limited information in which poor decisions can be made. We believe that greater transparency can help you govern your business more effectively, make more informed decisions, and be better accountable to your stakeholders. With this greater transparency comes peace of mind: You know how you are doing, and you can make the most informed decisions with a clear picture of how each option can affect business opportunities and growth. To learn more about the ways that assurance services can help grow your business, contact Tugye Associates today. Since our staff members have experience working with public and private entities, you will be matched with a team of experts who are familiar with the rules and regulations that affect you and your business, for the highest level of service.
How we deliver our Assurance Services The needs of our clients are common and vary only in degree, depending on the complexity of the organization. We believe that the main requirements are consistent, technical excellence, service delivery to satisfy statutory and management scheduled requirements, in adherence to timetable and budget. Our engagement team would conduct on-site visits at significant locations throughout your organization to perform in-depth business diagnostics of operations, accounting policies and internal controls to assess business opportunities and audit risks. This exercise will result in a report to top management with suggestions for action. The dialogue around this report with top management will form the foundation of effective, harmonious business relationship in the future. It offers the additional benefits of:

  • Familiarizing the engagement team with relevant audit risks, opportunities for improving accounting policies and internal controls;
  • Providing an analysis of your key business systems, internal controls and procedures at all important locations. The review will generate business oriented recommendations for improved efficiency and cost saving;
  • Achieving timely and constructive communication with your local and corporate management in issues and profit improvement opportunities;
  • Avoiding surprises and resultant reporting delays;
  • Providing early warning of concerns regarding the resilience of your essential control and information infrastructure.

Tailored Trainings

Tugye Associates offers various tailored practical courses that are carefully designed to meet the real needs of staff working in various roles. Our courses build the technical skills of the participants and are relevant to the daily issues faced by staff.
Our courses can be provided in house or at our designated training centres.

Below are the courses currently offered by Tugye Associates:

NGO Tailored Courses

  • Donor Funds Management and Financial control
  • Proposalwriting
  • Strategic Financial Management for NGOs: with emphasis on Financial Sustainability
  • Financial Management for Effective Programme; for Programme Officers
  • Budgeting for Project Proposals: How to Write Budgets that Win Funds
  • Reviewing Financial Statements: Making Sense of Audited Accounts
  • Procurement Management for donor funded projects
  • Leadingand Managing SustainableNGOs
  • Field Accounting Essentials: How to keep track of activities.
  • Resource Mobilizationand Donor Reporting
  • Entrepreneurship

General Financial Management Courses

  • Financial Management for Board Members
  • Budgeting Essentials: How to Make Effective Budgets
  • Finance for Non-Finance Managers
  • Excel tailoredfor Accountants
  • Excel tailoredfor Engineers
  • Budgeting: Preparationand Monitoring
  • Cashiers’ Course tailored for financial institutions
  • Credit Officers tailored for financial institutions
  • Financial Reporting for Accountants and Finance Managers
  • Customer Care course

Human Resource Training

  • Essentials of Human Resource Management
  • Building andLeadingEffective Teams
  • WorkingSuccessfully in a Team
  • Training of Trainers

Computer Training

  • Data Analysis course using SPSS
  • Computer applications at introduction, intermediary and advanced stages
  • Digital Designing Applications
  • Web designing
  • Various Accounting Packages like SAP, Pastel, Sage, QuickBooks, Navision, Solomon etc.

Management Training

  • Change management
  • Supervisory and Personnel Management Course
  • Strategic Planning

Consulting Services

Managing every little aspect of your business can be stressful on your own, but with Tugye Associates, you can rest assured that you are in qualified hands.

We offer a wide range of consulting and risk management services designed to meet the specific needs of your business. We are trained in the details so you don't have to be, and we will help your business to be more focused and efficient in the tasks you have set out to accomplish.

Here at Tugye Associates, we offer a wide range of services that fall into the categories of consulting and risk management. Some of these include:

  • Accounting, Bookkeeping, and Reporting
  • Business Planning and Management
  • Payroll Services
  • Financial Services
  • Outsourcing services
  • Agreed Upon Procedures
  • Internal Auditing
  • Internal Control Assessment
  • Strategic Planning
  • Succession Planning
  • Indirect Cost Rates
  • Management Information Systems Consulting

“If you are looking for something that is not on the list, feel free to ask us about it. “

Here at Tugye Associates, we bring our expertise to every client, and we are happy to provide all of the consulting services your business needs, or to find someone who can provide the services for you. You don't have to feel like you're on your own when it comes to the details of accounting and risk management.

Our Approach to Consulting Services and Risk Management
Rather than blindly imposing our ideas and strategies on you, our team at Tugye Associates is committed to listening to your needs first. We want to understand what your business is about, what your concerns are, and what you're looking for. Then we will tailor our services to meet the needs you have expressed. If there are any other services we have that you may benefit from, we'll let you know and give you the chance to move forward with these services as well. Every business is different, and it's completely up to you how you want to guide your business. We're just here to come alongside you and provide help when you need it.

We understand the business challenges that you face on a day-to-day basis, in addition to the challenges that you may face in the future. By bringing years of experience to every business, we help counter your challenges with our cost-effective solutions. Members of our team will put together a comprehensive plan to address your problems and propel your business forward. Ultimately, we hope to make your job easier by taking some of the burden off you and equipping you with the tools you need to make your business the best it can be.

Tax Services

Tax laws are some of the most confusing sets of instructions you will ever encounter, especially because they tend to constantly change. Filing your own taxes can be a huge headache, especially if you have a complicated situation, such as owning a business or having received an inheritance.
You can count on Tugye Associates to help you with a wide range of tax services, both on personal and business levels!

We are experts in tax law and stay up-to-date with all of the latest tax deductions, tax credits, and other ways that you can save on your tax bill. We prepare not only individual income taxes, but also business income taxes, and not-for-profit taxes. Having us come alongside you to prepare your taxes ensures that your forms are all filled out correctly to avoid penalties and that you get all of the deductions and credits available to you.

Some of the tax services we offer to our clients here at Tugye Associates include:

  • Individual tax services, including filings for people who work out-of the country
  • Business tax services, including those for corporations and partnerships
  • Not-for-profit tax services, including assistance with acquisition of tax exemptions status
  • Estate tax planning and strategizing
  • VAT returns
  • Developing strategies for tax credits and tax deductions

Our Approach to Tax Preparation and Planning
Here at Tugye Associates, we see taxes as something that should be attended to all year, not just in the weeks before tax returns are due. We'll work with you to discuss your personal or business financial situation and understand your habits of spending and saving. By learning and understanding your goals, we can help design a tax strategy tailored to you or your business. There is not a one-size-fits-all approach to taxes, and our goal is to develop a tailored approach for your situation.

We can provide you with a detailed plan for your tax year, including strategies for how to spend and save money to ensure that you get the most advantageous tax return at the end of the year. By meeting with us early on to set up a strategy and system, you'll ensure that you have all of the documents we need to file your personal, business, or not-for-profit tax return when tax season comes around. As tax preparation experts, Tugye Associates is happy to come alongside you to help you make the best financial decisions with regard to taxes.

ICT Solutions

Organizations have to focus their limited resources on their core business activities in order to stay ahead of their competitors. As technology advances and the use of the Internet gains momentum, hardware and software technologies are changing at an even greater pace. Keeping up and acquiring this cutting edge technology in order to be ahead of competitors could put an enormous strain on the organization’s resources.

At Tugye Associates we understand that it is not merely about meeting or exceeding pre-agreed agreements over a fixed period, we create long term service relationships that are engineered to adapt to your changing business needs. In short, our view to outsourcing is less of a customer-supplier relationship and more of a collaboration and trusted partnership that adds value to your business.
It is important for organizations to adopt the right approach in order to reap the benefits of outsourcing. Our approach givesourclients the flexibility to:

  • Selectively outsource specific ICT functions in stages
  • Grow into a mutually beneficial relationship
  • Gradually leverage on the benefits of outsourcing
  • Continuously review performance and make adjustments
  • Technical support from experienced system engineers
  • Gain confidence and in-house acceptance before outsourcing more functions

Our Work Ethic

Professionalism and integrity is reinforced through professional development and work ethics at Tugye Associates. We demand and expect from our staff impeccable moral behaviour, untainted and exemplary conduct. .

Find us at

2nd Floor Green House Flat (Former NSSF)
Zana Trading Centre, Off Entebbe Road

P.O. Box 29913, Kampala, Uganda

    +256 312517150

  Monday - Friday: 08am- 5pm
Sunday: Closed

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