Uganda v Tibiwa (HCT-00-SC 90 of 2013)
Observed later treatment
No later-treatment classification is recorded for this judgment.
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Holding
Held that the prosecution failed to prove any of the four counts beyond reasonable doubt. The accused followed normal procurement procedures; no evidence showed she initiated the processes or gave arbitrary instructions. No evidence of theft or embezzlement was adduced. The court found the accused's actions procedural and proper, with no prejudice to her employer. Accused acquitted on all counts.
Outcome
Accused acquitted on all four counts and ordered to be set at liberty
Facts
Rose Mary Tibiwa was Acting Commissioner, Transport Services and Infrastructure in the Ministry of Works and Transport. She faced four charges: two counts of abuse of office relating to procurement requisitions for workshops totaling UGX 76,922,560; one count of embezzlement of those funds; and one count of fraudulent false accounting. The prosecution alleged she instructed and authorized procurement for sensitization workshops and feasibility study review workshops that purportedly did not occur as scheduled. The procurement followed standard procedures involving PP Form 20, signed sequentially by the initiator (project coordinator), the accused as authorizing officer, and the accounting officer. Payments were made to Imperial Royale Hotel. The prosecution called 22 witnesses. The defense gave no statement and called no witnesses.
Issues
- Whether the accused committed abuse of office by instructing and authorizing procurement requisitions for workshops that allegedly did not occur.
- Whether the accused embezzled funds totaling UGX 76,922,560 belonging to her employer.
- Whether the accused committed fraudulent false accounting by furnishing false returns of money received or entrusted to her care.
- Whether the prosecution proved the charges beyond reasonable doubt.
Orders
- Accused found not guilty on Count I (Abuse of Office) and acquitted.
- Accused found not guilty on Count II (Abuse of Office) and acquitted.
- Accused found not guilty on Count III (Embezzlement) and acquitted.
- Accused found not guilty on Count IV (Fraudulent False Accounting) and acquitted.
- Accused to be set at liberty except if charged with any other offence.
Rules and key headnotes
Legislation cited (7)
Cases cited (2)
- Sekitoleko v Uganda [1967] EA 531
- Uganda v Francis Atugonza (CR.CS 37 of 2010)
Full judgment
The original judgment as reported. Read the original PDF before relying on any passage.