reports/Kalangala DLG Report of Auditor General 2020/Kalangala DLG Report of Auditor General 2020.md

##### OFFICE OF THE AUDITOR GENERAL

![](assets_AuditReports%5CKalangala%20District%5CKalangala%20DLG%20Report%20of%20Auditor%20General%202020/img-0675.jpg)

##### THE REPUBLIC OF UGANDA

##### REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT

**FOR THE YEAR ENDED 30 TH JUNE 2020**

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##### Table of Contents

## Page

List of Acronyms - iii  
Opinion - 1  
Basis for Opinion - 1  
Key Audit Matters - 1  
  1.0 Implementation of the approved budget - 1  
  2.0 Management of Covid-19 interventions - 11  
Other Matter - 13  
  3.0 Understaffing - 13  
Other Information - 13  
Management’s Responsibility for the Financial Statements - 14  
Auditor’s Responsibility - 14  
Other Reporting Responsibilities - 15  
Report on the Audit of Compliance with Legislation - 15  
  4.0 Management of Government-Vehicles (Fleet Management) - 15  
Status of Basic Medical Equipment for Maternity in Kalangala District 18 5.0  
Follow up on implementation of UgIFT 22 6.0  
Works-Implementation of Uganda Road Fund (URF) 24 7.0  
Appendices - 28  
Appendix i: Extent of achievement of Strategic Plan - 28  
Appendix ii: Budget Performance - 31  
Appendix iii (a): Failure to maintain Fuel Registers - 37  
Appendix iii (b): Failure to properly maintain log books - 38  
Appendix iii (c): Absence of Annual Motor Vehicle Inspections - 39  
Appendix iv: Vehicles not updated on Asset Management Module - 40  
Appendix v: Support to Entity Service Delivery - 41  
Appendix vi: Motor Vehicle without Service Analysis Records - 42

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# List of Acronyms

| **BEC** | **Budget Execution Circular** |  
|---|---|  
| **CID** | Criminal Investigation Department |  
| **CoC** | Certificates of Compliance |  
| **DDP** | District Development Plan |  
| **GFMIS** | Government Financial Management Information System |  
| **GoU** | Government of Uganda |  
| **IESBA** | International Ethics Standards Board for Accountants |  
| **IFMS** | Integrated Financial Management System |  
| **INTOSAI** | International Organisation of Supreme Audit Institutions |  
| **IPF** | Indicative Planning Figure |  
| **ISSAIs** | International Standards of Supreme Audit Institutions |  
| **LGFAM** | Local Government Financial and Accounting Manual |  
| **LGFAR** | Local Government Financial and Accounting Regulation |  
| **MoGLSD** | Ministry of Gender, Labour and Social Development |  
| **NDP** | National Development Plan |  
| **NPA** | National Planning Authority |  
| **NTR** | Non Tax Revenue |  
| **NUSAF** | Northern Uganda Social Action Fund |  
| **PBS** | Program Budgeting System |  
| **PFMA** | Public Finance Management Act |  
| **PS/ST** | Permanent Secretary and Secretary to Treasury |  
| **TI** | Treasury Instructions |  
| **TSA** | Treasury Single Account |  
| **TSSA** | Treasury Sub Single Account |  
| **UCF** | Uganda Consolidated Fund |  
| **UgIFT** | Uganda Intergovernmental Fiscal Transfers Program for Results |  
| **UGX** | Uganda Shillings |  
| **URF** | Uganda Road Fund |  
| **UWEP** | Uganda Women Empowerment Project |  
| **VFM** | Value for Money |  
| **YLP** | Youth Livelihood Program |  


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##### REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT

**FOR THE YEAR ENDED 30 TH JUNE 2020**

**THE RT. HON. SPEAKER OF PARLIAMENT**

##### Opinion

#### I have audited the accompanying financial statements of Kalangala District Local Government, which comprise the statement of financial position as at 30 th June 2020, the

statement of financial performance, statement of changes in equity, statement of cash flows, together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies.

#### In my opinion, the financial statements of Kalangala District Local Government for the year ended 30 th June 2020 are prepared in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 and the Financial Reporting Guide, 2018.

##### Basis for Opinion

I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the

#### Auditor’s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme

Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for

#### Accountants’ Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my ethical responsibilities in accordance with the other requirements

and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.

##### Key Audit Matters

#### Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters

were addressed in the context of my audit of the financial statements as a whole, and in

## forming my opinion thereon, and I do not provide a separate opinion on these matters.

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partial and non-implementation of outputs, diversion of funds and challenges in budget monitoring and reporting of performance.

## A review of district’s approved work plans and budgets revealed that Kalangala district

had an approved budget of UGX.22.65Bn, out of which UGX.15.21Bn was warranted/

#### availed by the end of the financial year. The total expenditure for the year was UGX.15.19Bn out of which UGX.10.27Bn 1 was spent on non-service delivery activities,

such as employee costs and transfers to other units (sub-counties, schools and health

## centres), implying that only UGX.4.92Bn was available for direct implementation of

service delivery outputs.

The UGX.4.92Bn that remained was applied for the implementation of one hundred

## and twenty (120) outputs from which I sampled thirty- seven (37) outputs with a

budget of UGX.11.66Bn and expenditure of UGX.3.93Bn representing 80% of the total resources spent on implementation of activities as shown in the table below.

| **Monetary Value (UGX.) Bn** |<|<|<| **Number of outputs** |<|<|  
|---|---|---|---|---|---|---|  
| **Total Exp** | **Amount spent direct service delivery** **on** | **Total exp. audited** | **% audited** | **Number of direct service delivery outputs** | **No. outputs sampled for audit** **of** | **%outputs audited** |  
| 15.21 | 4.92 | 3.93 | 80% | 120 | 37 | 31 |  


**The Key outputs/ activities implemented by the Entity during the year were;**

| **SN** | **Key Out-put/activities** | **Amount Spent (UGX)** | **% of amount spent to total of expenditure for key items implemented** |  
|---|---|---|---|  
| 1 | 098301 Districts Wetland Planning , Regulation and Promotion | 698,000 | 0.02 |  
| 2 | 138172 Administrative Capital | 3,054,604 | 0.08 |  
| 3 | 098101 Operation of the District Water Office | 3,546,198 | 0.09 |  
| 4 | 148201 Management of Internal Audit Office | 5,134,140 | 0.13 |  
| 5 | 018212 District Production Management Services | 6,492,000 | 0.17 |  
| 6 | 078181 Latrine construction and rehabilitation | 8,000,000 | 0.20 |  
| 7 | 018282 Slaughter slab construction | 9,519,626 | 0.24 |  
| 8 | 138102 Human Resource Management Services | 15,710,169 | 0.40 |  
| 9 | 138203 LG staff recruitment services | 18,625,000 | 0.47 |  
| 10 | 078401 Monitoring and Supervision of Primary and Secondary Education | 28,700,000 | 0.73 |  
| 11 | 088155 Standard Pit Latrine Construction (LLS.) | 29,999,525 | 0.76 |  
| 12 | 078402 Monitoring and Supervision Secondary Education | 32,189,000 | 0.82 |  
| 13 | 138202 LG procurement management services | 32,490,168 | 0.83 |  
| 14 | 078180 Classroom construction and rehabilitation | 32,715,000 | 0.83 |  
| 15 | 098180 Construction of public latrines in RGCs | 37,284,999 | 0.95 |  
| 16 | 148101 LG Financial Management services | 43,336,000 | 1.10 |  
| 17 | 138206 LG Political and executive oversight | 45,090,000 | 1.15 |  


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| 18 | 018275 Non Standard Service Delivery Capital | 55,803,061 | 1.42 |  
|---|---|---|---|  
| 19 | 138101 Operation of the Administration Department | 71,994,140 | 1.83 |  
| 20 | 078282 Teacher house construction | 89,728,097 | 2.29 |  
| 21 | 138201 LG Council Administration services | 117,477,000 | 2.99 |  
| 22 | 078301 Tertiary Education Services | 180,068,511 | 4.59 |  
| 23 | 098184 Construction of piped water supply system | 224,138,147 | 5.71 |  
| 24 | 018101 Extension Worker Services | 247,449,750 | 6.30 |  
| 25 | 088106 District healthcare management services | 266,022,300 | 6.78 |  
| 26 | 048159 District and Community Access Roads Maintenance | 549,966,300 | 14.01 |  
| 27 | 088183 OPD and other ward Construction and Rehabilitation | 683,551,718 | 17.41 |  
| 28 | 078280 Secondary School Construction and Rehabilitation | 1,087,240,595 | 27.69 |  
| **Total** |<| **3,926,024,048** | **100** |  


The outbreak of the Covid Pandemic affected the implementation of the 2019/20 budget for a number of entities especially implementation of activities in the last half

## of the financial year. A number of activities were not implemented as a result of

budget cuts and the lock down measures instituted to control the spread of the pandemic.

## My review of the performance of the budget for the entity for the financial year

2019/20 revealed the following:

| **No** | **Observation** |<|<|<|<|<| **Recommendation** |  
|---|---|---|---|---|---|---|---|  
| 1 | **Implementation of the Strategic Plan**  Government has been implementing the NDP II, which end at the end of financial year 2019/2020. In line with the NDP, Kalangala district administration developed and had its strategic plan approved for the period 2015-2020, this plan set out both the long term and short term targets to be achieved. current audit year was the last year of implementation of the strategic plan, and it is anticipated that all the projected targets would have been accomplished. noted that at the time of audit (June 2019/20), out of 21 strategic targets, the district had fully achieved five (05) targets, partially attained three (03) targets, while thirteen (13) targets were not attained at all, as shown in the table below; details in **Appendix i; The extent of achievement of 2015/16-2019/2020 strategic plan** **by 2019/2020**  **SN. Level of performance by** the end of 2019/2020** I 1 2 3 Fully implemented Not implemented Partially implemented **Grand Total Source: OAG analysis** **No of strategic goals/ objectives** 5 13 3 **21** **% of total number of strategic objective** **s**  24% 62% 14% **100%** The |<|<|<|<|<| advised  the Accounting Officer to roll over the incomplete and un- implemented projects to the next development plan. I |  
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| The targets that were not achieved were;   Distribution of One thousand (1000) new Agriculture technologies   Construction of one Fish handling facility   Acquisition of one piece of Land for fish facility   Establishment of seven hundred and twenty (720) Fish cage farming facilities   Improvement  construction of  incinerators. in sanitation at thirteen (13) landing sites through the latrines, waste pits and  Procurement of two (2) Fibre boats and outboard engines  Procurement of five hundred (500) Tsetse traps While those that were partially achieved were;   Renovation of three (3) Classrooms renovated   Construction of four (4) public latrines in RGCs   Establishment of two (2) Secondary schools in the District established. The Accounting officer explained that most of the incomplete outputs were supposed to be funded by Icelandic Development Agency (ICEADA) which was not realized because the donor ceased funding of District projects. He further explained that the second seed school will be constructed in the financial year 2020/2021. |<|<|<|<|<|<|<|<||  
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| **Revenue Performance**  **2.1 Local Revenue (LR) Performance**  I reviewed the approved Local revenue estimates for the financial year 2019/2020 and noted that the District budgeted to collect UGX.1,276,413,000 during the year but collected UGX.551,040,121 representing (43%) performance. The shortfalls in Local Revenue collections of UGX.725,372,879 (57%) were recorded in Local Service Tax, Land Fees and Application Fees. Revenue shortfalls affected the implementation of planned activities. **Appendix ii** refers. The shortfalls in Local Revenue collections were recorded in the revenue sources shown in the table below;  **Table Showing performance of revenue transfers from other government agencies** 2 **Budgeted revenue (000)** **Actual revenue /warran** **ts** (000)** **Variance (000)** **%age varianc e** 13,000 2,511 10,489 255,730 1,787,08 77,022 16,017 300 15,717 76,702 30,661 46,040 **S/N** **Revenue Source** 1 2 3 4 5 6 7 8 9 Advertisements Animal related Levies Application Fees  Business licenses Inspection  Fees Local Hotel Tax Local Services Tax  Market /Gate Charges 100,000 1,9705 80,295 Land Fees 7,000 822 6,178 17,805 3,874 13,930 65,965 79,668 13,704 12,400 3,073 9,327 - 10 Miscellaneous 0 81 30 98 60 80 88 78 -21 75 100 |<|<|<|<|<|<|<|<| noted the response and advised the Accounting Officer to revise Local revenue budgets  with approval of council to reflect  such unforeseen circumstances. I |  
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| 17 number renew Mugoye led to under such sittings. by 11 12 13 14 15 16 18 19 The Revenue The | receipts/incom e |<| 120,000 |<||<| 120,000 |<|| the not and not ||  
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|^| Other Fees and Charges |<| 43,917 |<| 2,0745 |<| 23,171 |<| 53 |^|^|  
|^| Other licenses |<| 4,450 |<| 867 |<| 3,583 |<| 81 |^|^|  
|^| Park Fees |<| 440,860 |<| 200,892 |<| 239,967 |<| 54 |^|^|  
|^| Property Fees |<| 10,500 |<| 3,015 |<| 7,484 |<| 71 |^|^|  
|^| Registration |<| 600 |<| 861 |<| - 261 |<| -44 |^|^|  
|^| Registration of Businesses |<| 4,000 |<| 1,632 |<| 2,368 |<| 59 |^|^|  
|^| Rent & rates |<| 9,467 |<| 3,700 |<| 5,767 |<| 61 |^|^|  
|^| Sale of /Assets |<| - |<| 0 |<| - |<| 0 |^|^|  
|^| Sale of non- produced assets |<| 78,000 |<| 0 |<| 78,000 |<| 100 |^|^|  
|^| **Total** |<| **1,276,413** |<| **551,040** |<| **725,373** |<| **0** |^|^|  
|^| **Financial Statements** Accounting Officer attributed the shortfall to; a reduction in the of companies advertising on billboards while others did not their contracts specifically in Kalangala Town Council and sub county; and the effect of the Covd-19 lock down which loss of revenue since many activities as well as the staff were lock down. In addition, the disposal process was not by the end of the financial year. shortfalls affected the implementation of planned activities Community Projects, Environmental activities and Council Accounting Officer explained that shortfall was mainly caused caused by the Covid – 19 lock down. |<|<|<|<|<|<|<|<|^|^|  
| **2.2 Performance of GoU receipts- (Transfers received from** **the Consolidated Fund)**  The District budgeted to receive UGX.12,590,888,000 as grants from  was warranted/received, representing 101% performance. All budgeted revenue from the Treasury was received. the Treasury. However,UGX.12,769,033,276 |<|<|<|<|<|<|<|<|<|<| commended the Accounting Officer for the good revenue performance. I |  
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| **2.3 Transfers from other Government Units/Other** **Government Transfers**  The entity budgeted to receive UGX.1,046,390,000 as transfers from other Government Units. However, only UGX.330,759,332 (32%) was received as shown in the table below.  **Table Showing performance of revenue transfers from other** **government agencies**  **Variances** (UGX) Bn** **Funding gap in percentage** **Budgeted revenue (UGX) Bn** **Revenue sources** **N o .** 1 **Road** **Fund**  2 **YLP** 3 **UWEP** 0.75 0.30 0 0.42 0.30 0 56 100 0 **Total Receipts (UGX)** **”000”**  0.33 0 0 |<|<|<|<|<|<|<|<|<|<| noted the response and advised the Accounting Officer to engage MoFPED and have  the unimplemented activities rolled over for implementation in the  subsequent periods. I |  
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###### Source:

completed as

restrictions

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| **Total Source:** Accounting Transfers from to under pandemic. The |<| **1.05** |<| **0.33** |<| **0.42** 56%** |<|<|<||  
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|^|<| **and** financial statements** Officer explained that under performance in other Government Units/Other Government was due from central government caused by Covid - 19 |<|<|<|<|<|<|<|^|  
| **2.4 Performance from External Financing**  The District budgeted to receive UGX.7.74Bn as external/donor financing out of which only UGX.0.993Bn was received representing 62% performance. **Table** below refers.  **Showing performance of External Funding** **Budgete** **d** revenue (UGX)Bn** 1.60 **Actual revenue/w arrants (UGX)Bn** **Varianc** **es** (UGX)** **Bn**  0.99  0.61 **Funding gap in %** **Revenue sources** Global Fund for HIV, TB & Malaria  GAVI Iceland International Development Agency (ICEIDA) United Nations Expanded Programme on Immunisation **Total** 0.15 5.81 0 0 0 5.81 0.18 0 0.18 38 0 100 100 fail to comply with the Accounting Officer explained that donors agree to funds the District but subsequently  funding agreement. **Source: Financial statement** **7.74 0.99 6.6** **N o** 1 2 3 4 4 The |<|<|<|<|<|<|<|<|<| advised  the Accounting officer to engage  external funders and ensure that funds are released as per the funding agreement. I |  
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| **2.5 Absorption of funds**  Out of the  year of UGX.15,207,905,310, UGX.15,191,232,929 (99.9%) was spent by the entity resulting in an unspent balance of UGX.16,672,390 (0.1%). The unspent balance at the end of the financial year was subsequently swept back to the consolidated fund account. total receipts for the financial absorption of released funds results in non-implementation of planned activities and negates the purpose for which funds were disbursed. Accounting Officer attributed the un-absorption to unpaid salaries due to disciplinary measures on staff who abandoned their stations and death of staff. 5 Under The |<|<|<|<|<|<|<|<|<| advised  the Accounting Officer to ensure  warranted funds are utilized in the year of appropriation  to improve  service delivery. I |  
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| **Off-budget receipts**  Section 36(6), 43 and 44(20) of the PFMA 2015, require all the public resources including external financing to be paid into the consolidated fund and once deposited shall form part of the consolidated fund and shall be availed through the Appropriations Act. Paragraph 24.6.2 of the Treasury Instructions 2017 further requires an Accounting Officer to ensure that all planned development partner disbursements under his or her vote are included in the vote budget estimates, i.e. appropriated by 6 |<|<|<|<|<|<|<|<|<| commended Accounting Officer for  ensuring compliance with the law. I |  
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###### Budget

release

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| Parliament.  I noted that the district did not receive off-budget financing. |<|<|<|<|<|<|<|<|<|<||  
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| **Quantification of outputs/activities**  Paragraph 55 of the budget execution circular for the financial year 2019/2020 states that the Accounting Officer is required to submit quarterly performance reports by the 30 th day of the first month of the following quarter. These reports should clearly indicate the actual performance against the planned outputs and performance for each quarter, showing the quantity/quality and physical location of the reported outputs against expenditure. 7 of the forty-seven (37) outputs with a total of Ninety-one (89) activities and expenditure of UGX.3.93Bn sampled for assessment I reviewed the extent of quantification of outputs and activities **(Appendix i refers)** and noted the following;  Twenty- one (21) outputs with a total of Forty-one (41) activities and expenditure worth UGX 2.61Bn were fully quantified.   None of the outputs and activities was insufficiently quantified.   Seventeen (16) outputs with a total of Forty-nine (48) activities and expenditure worth UGX 1.32Bn were not quantified at all. That is, all the activities within these outputs were not clearly quantified to enable assessment of performance. summary of extent of quantification and amounts spent in the **Table** below. **Table showing Extent of Quantification by activities** **Cate**  **gory**  **of**  **outp** uts** **Total no of activi** **ties** in the outpu ts** **No. of Fully Quan tified activi ties** **No of activi ties not fully quant ified** **% prop ortio n to total expe nditu re** **%** of tota l out- puts sam pled** **Exp endi ture UGX Bn** **% of quant ificati on of activi ties per categ ory of outpu t** 21 57 2.61 66 41 21 20 51 **No** **.** of ou tp ut s sa** **ed** **m** Fully  quanti  fied  Insuffi  ciently  quanti  fied  output  s[2] 0 0 0 0 0 0 0 0 16 43 1.32 34 48 0 48 100 **pl** Outpu Out See |<|<|<|<|<|<|<|<|<|<| that advise  that Accounting Officer to ensure  all outputs and activities are always quantified at  of budgeting. the time I |  
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| TTTts[ 3] not quanti fied **Total 37 100 3.93 Source: OAG analysis** **100 89 21 68** observed that in cases where outputs were either  not quantified at all, management reported performance ways such as the payment of salaries and pensioners without specifying number/quantities achieved. to plan and report on the quality/quantity implemented renders it difficult to establish the individual activity costs for each planned output effective accountability when funds are subsequently without clearly and fully quantified outputs, I ascertain the level of achievement of these outputs funds appropriated by Parliament and released were intended objectives achieved. anomaly. Accounting Officer is yet to provide an explanation I  Failure Further, The |<|<|<|<|<| **24** in could and for |<| or of not the the ||  
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| **Implementation of Quantified outputs**  I assessed the implementation of Twenty – one (21) out puts that were fully quantified with a total of forty - two (41) activities worth UGX. 2.61Bn and noted the following: 8 Six (6) outputs with a total of thirteen (13) activities worth UGX.1.17Bn were fully implemented. The entity implemented all the thirteen (13) activities (100%) within these outputs.  Nine (9) outputs with a total of Twenty - two (22) activities worth UGX.1.43Bn were partially implemented. Out of the Twenty – two (22) activities, fourteen (14) activities within these outputs was fully implemented, three (3) activities were not implemented all while five (5) activities were partially implemented.  Six (6) outputs with a total of Six (6) activities worth UGX.0.008Bn were not implemented at all. That is the entity did implement any of the Six (6) activities (0%) within the outputs. to **Table 2** for summary of extent of implementation and amounts spent.  **Table 2 Showing level of implementation of Fully Quantified outputs** **Activity details-Analysis** **Exp end itur e UG X** **Bn** **% pro por tion to tota l exp end itur e** **Tot al no of acti viti es** **No** of Fully impl eme nted activ ities** **No. Of parti ally impl eme nted activ ities** **No of acti viti es tha t wer e not imp** **Exten t of imple ment ation of activi ties per categ ory** **e m e n ta ti o** **s** **p** **i m** **Summary of Performance by** **Output**  **Category** of output** **% of of** **N o** **o**  **ut** **ut pl** Refer |<|<|<|<|<|<|<|<| advise  that Accounting Officer to ensure  all planned outputs and activities are fully implemented. that I |  
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insufficiently generic among others

of activities reasonableness which curtails spent.

and whether spent

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| **100 41 27 3** 6 1.17 44.9 13 13 0 9 42 1.43 54.8 22 14 3 6 29 0.3 6 0 0 **n** 29 0.00 8 **2.6 08** **1 0 0** **2 1** **Source: OAG analysis** Fully implement ed outputs[1] Partially Implemen ted outputs[2] Outputs Not Implemen ted[3] **Total** of planned activities implies services to the beneficiary communities were not lwanga  and example, the entity did not Construct kitchens at Bubeke, Lulamba, Busanga, Bunyama, Lwabaswa, Jaana, Sserinya and Bufumira, Bukasa, and Bukasa Primary Schools and sserwanga  SSS among others. Non-implementation For |<|<|<|<|<|<| **lem** | **of** | expected grounds Hope, Bukasa, Dunstan ||  
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|^|<|<|<|<|<|<| that the expected attained. and play grounds Bridges for Hope, Kachanga, at Bukasa, Dunstan |<|^|^|  
| **Preparation and submission of Monitoring plans and** **reports**  Paragraph 58 of the Budget Execution Circular for 2019/20 requires the Accounting Officer to prepare and submit annual monitoring plans for government programs and or projects under his/her vote to the Office of the Prime Minister with a copy to Ministry of Finance, Ministry of Local Government and National Planning Authority for harmonization to ensure proper coordination to avoid duplication and fatigue. The Accounting Officers are also expected to submit quarterly monitoring reports to the Office of the Prime Minister with a copy to the Ministry of Finance for the attention of the director budget. to this I noted that;   The entity did not prepare and submit the annual monitoring plans to MoFPED, MoLG and NPA as required.   The entity did not also submit quarterly monitoring reports to the Office of the Prime Minister and MoFPED as required. 9 Contrary |<|<|<|<|<|<|<|<|<| await the outcome of the Accounting officer’s actions. I |  
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Kaganda, dormitories Bishop

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| This practice is not only in contravention to the circular instructions but also hinders efforts of timely monitoring of the implementation of the budget. failure to prepare and submit the annual monitoring plans and quarterly monitoring reports to the Office of the Prime Minister and MoFPED was attributed to the lack of a Local governments do not have a monitoring tool and monitoring report format framework which are catered for by the PBS which has monitoring plans, reports, Activities, Outputs, Targets (Quarterly and Annual), Indicators and location among others. Accounting Officer explained that in the next reporting document the district will distribute hard copies of the report to various stake holders in addition to the electronic report. The The |<|<|<|<|<|<||  
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| **Submission of Quarterly Performance Reports**  Paragraph 55 of the BEC for the financial year 2019/2020 states that the Accounting Officer is required to submit quarterly performance reports by the 30 th day of the first month of the following quarter. 10 noted that the District submitted performance reports for Q1, Q2, Q3, Q4 after the deadline given for submission of the reports as indicated in the table below’  **Comparison of Actual and reported performance of** **quarterly performance reports**  **Details**  **Deadline** submission** **for** Quarter One 31/10/2019 **Actual date of submission** 26/12/2019 **Comment (submitted time/ delayed)** Delayed **in** 31/01/2020 26/02/2020 Delayed 30/04/2020 11/05/2020 Delayed 31/07/2020 13/10/2020 Delayed **Source: OAG analysis** Quarter Two Quarter Three Quarter Four **N o** 1 2 3 4 to submit performance reports in time not only contravenes the budget circular instructions, but it also affects the timely evaluation of performance. Accounting Officer is yet to respond to the observation I Failure The |<|<|<|<|<|<| advised  that Accounting Officer to ensure  that performance reports are submitted in time. I |  
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| 11 | **Accuracy of Performance reports submitted**  Paragraph 55 of the budget execution circular for the financial year 2019/2020 states that the Accounting Officer is required to submit quarterly performance reports by the 30 th day of the first month of the following quarter. These reports should clearly indicate the actual performance against the planned outputs and performance for each quarter, showing the quantity/quality and physical location of the reported outputs against expenditure. Works are completed Works are completed No variance Works are completed Works are completed No variance my review of the Annual Cumulative Performance Reports and physical inspections/verification of performance, I noted cases where the reported level of performance was inconsistent with the results of my verification as shown in **the table below.** **Activity details Level of** Variance** **performanc**  **e reported** by entity** **Level of performanc e as verified by audit team** Works are  on going Completion of seed School at Kachanga Works are on going No variance Works are completed Works are completed Construction of  No variance Teachers houses  and latrines at the  following schools:  Sserwanga Lwanga  sss, Kibanga, and  Kachanga. construction Teachers houses and latrines. Rehabilitation of Kibbale Kasekulo Tuubi road **N** 1 2 3 4 From **o.** |<|<|<|<|<| commended the Accounting Officer for ensuring that the Annual cumulative performance reports is consistent with the physical/  actual performance. I |  
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##### 2.0 Management of Covid-19 interventions

## Government of Uganda instituted a number of interventions to respond to the Covid

19 outbreak. Key among these included supplementary funding to enable the entities

---

## there was accurate reporting among others. Based on the work performed I noted the

following;

| **No** | **Observation** |<|<|<|<|<|<|<|<|<|<| **Recommendation** |  
|---|---|---|---|---|---|---|---|---|---|---|---|---|  
| **2.1 2.1.1** | **Receipts**  During the year under  received UGX.165,530,299 towards COVID – 19 pandemic responses. Table below refers. review, the District **Amount (UGX)** **showing funds received from treasury and donors** **No.**  **1**  1.1  1.2 **2** 2.1 165,530,299 0 **165,530,299** 0 **Details/Source** Receipts from Treasury** Supplementary budget allocation Contingencies fund allocation  **Sub Total**  **Donations**  Receipts from International donor Organizations -Cash  Receipts from International donor Organizations -Non-cash  Receipts from Local donations -Cash Receipts from Local donations-Non Cash **Sub Total** Total Receipts** 0 Not monetized **0 165,530,299** 2.3 2.4 2.2  0 **Source: OAG analysis** **Banking of all cash receipts**  I observed that the District did not receive cash donations thus there was no non-compliance with Paragraph 10.19.2 of the TIs, 2017. **Receipts and utilization of funds a)** **Table** **b)** |<|<|<|<|<|<|<|<|<|<||  
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| **1.1** | **Absorption and utilization of funds**  Out of the total receipts of UGX 165,530,299 the entity absorbed UGX 165,530,299 representing absorption level of 100% as shown in the table below:  **Table showing absorption of funds received**  **No. Item Amount**  **received** (UGX)** **Amount spent (UGX)** **Variance Percent** **age** (%) absorb ed** Covid-19 165,530,299 165,530,299 0 100% Funds 1 **Total 165,530,299 165,530,299** 0 **100% Source: OAG analysis** |<|<|<|<|<|<|<|<|<|<| commended  the Accounting  for ensuring that all funds are absorbed. officer I |  
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| **1.2** | **Preparation and approval of work plans**  Paragraph 23 of the Budget Execution Circular 2019/20 requires that all supplementary budget requests must be supported by a realistic work plan and budget.  I noted that the entity prepared and approved work plans for the use of funds received. |<|<|<|<|<|<|<|<|<|<| commended Accounting adhering to the guidelines. Officer the for I |  
| **1.3** | **Accountability of funds**  Paragraph 10.10.1 of the Treasury Instructions, 2017 requires that all payments must be adequately supported with sufficient details to enable them to be checked without reference to other documents  I reviewed expenditure records availed and noted the following;   All funds were accounted for at the time of completing the audit |<|<|<|<|<|<|<|<|<|<| commended  the Accounting officer for ensuring the all the funds were accounted for. I |  


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- Accountabilities for all the funds were not doubtful.
- No Accountabilities for the funds were forged.

##### Other Matter

## In addition to the matters raised above, I consider it necessary to communicate the

following matter other than those presented or disclosed in the financial statements.

##### 3.0 Understaffing

## A review of the District structure and establishment revealed that the District has an

approved staffing structure of 583 (64%) out of 911 positions leaving 328 (36%) posts vacant as shown in **the table below.**

| **S/N** | **Post Title** | **Salary Scale** | **No. of approved Posts** | **No. of filled posts** | **No. of vacant posts** |  
|---|---|---|---|---|---|  
| 1 | Deputy Chief Administrative Officer | U1SE | 1 | 0 | 1 |  
| 2 | Principal Human Resource Office (Secretary DSC) | U2 | 1 | 0 | 1 |  
| 3 | Accountant | U4 | 1 | 0 | 1 |  
| 4 | Principal Internal Auditor | U2 | 1 | 0 | 1 |  
| 5 | Principal Agricultural Officer | U2 | 1 | 0 | 1 |  
| 6 | Principal Veterinary Officer | U3 | 1 | 0 | 1 |  
| 7 | Principal Entomologist | U2 | 1 | 0 | 1 |  
| 8 | District Commercial Officer | U1E | 1 | 0 | 1 |  
|| **Total** || **8** | **0** | **8** |  


## It was further observed that there are 8 notable critical positions that are required to

be filled urgently.

## Understaffing overstretches the available staff beyond their capacity, creates job-

related stress to the fewer and negatively affects service delivery.

#### The Accounting officer explained that the district has continued to budget for some of the positions such as in secondary and tertiary institutions but the District neither has control nor funds to fill the positions. He further explained that 34 positions were filled

---

consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact.

## I have nothing to report in this regard.

**Management’s Responsibility for the Financial Statements**

## Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and

#### Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Kamuli District Local Government.

#### The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the LGFAM, 2007 and the PFMA, 2015 and for such

internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error.

In preparing the financial statements, the Accounting Officer is responsible for assessing

#### the District’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary.

##### Auditor’s Responsibility

## My objectives are to obtain reasonable assurance about whether the financial statements as

a whole are free from material misstatement, whether due to fraud or error, and to issue an

## auditor’s report that includes my opinion. Reasonable assurance is a high level of assurance,

but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect

## a material misstatement when it exists. Misstatements can arise from fraud or error and are

considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.

#### As part of an audit in accordance with ISSAI’s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:

##  Identify and assess the risks of material misstatement of the financial statements,

whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for

## my opinion. The risk of not detecting a material misstatement resulting from fraud is

higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.

---

required to draw attention in my auditor’s report to the related disclosures in the financial

## statements or, if such disclosures are inadequate, to modify my opinion. My conclusions

are based on the audit evidence obtained up to the date of my auditor’s report. However,

#### future events or conditions may cause the District to fail to deliver its mandate.  Evaluate the overall presentation, structure and content of the financial statements,

including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant

## deficiencies in internal control that I identify during my audit.

## I also provide the Accounting Officer with a statement that I have complied with relevant

ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards.

## From the matters communicated with the Accounting Officer, I determine those matters that

were of most significance in the audit of the financial statements of the current period and

## are therefore the key audit matters. I describe these matters in my auditor’s report unless

law or regulation precludes public disclosure about the matter or when, in extremely rare

## circumstances, I determine that a matter should not be communicated in my report because

the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.

##### Other Reporting Responsibilities

In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on

## my work described on the audit of Financial Statements, that; except for the matters raised

in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them

##### Report on the Audit of Compliance with Legislation

## The material findings in respect of the compliance criteria for the applicable subject matters

are as follows;

- Acquired in compliance with Government vehicle acquisition guidelines;

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##  Comprehensively recorded in the assets register to ensure their proper

management;

####  Adequately allocated, operated and utilized to enable delivery of public service;  Properly and regularly maintained to achieve optimal performance, increased

useful lives and reduced running costs; and

##  Disposed in compliance with PPDA guidelines, and disposal proceeds are properly

accounted for.

The study took a scope of three financial years: 2017/18-2019/20. From the

## procedures undertaken, I noted the following key observations;

| **S/N.** | **Key Observations** | **Audit Recommendation/ Comment** |  
|---|---|---|  
| **4.1** | A review of the 16 vehicles owned by the district revealed the following; It was noted that the district did not acquire any vehicle in the financial years under review and therefore was not required to comply with Circular Letter Ref; BDP/86/107/03 dated 15 th May 2019 from the Permanent Secretary and Secretary to the Treasury to all Accounting Officers regarding purchase of vehicles by all LGs during FY 2019/20. Kalangala Districts did not undertake a needs assessment required under Paragraph 8.6.2 of the Treasury Instructions (Tis), since there was no budget and funding for purchase of vehicles. **ACQUISITION OF MOTOR VEHICLES**  **Funding**  During the three (3) financial years: 2017/18-2019/20; Kalangala District did not budget for the acquisition of vehicles from government or project funding. Furthermore, ||  
| **4.2** | **guidelines**  I noted that the District did not have a policy on Motor vehicle management to guide the usage and eliminate theft, losses, wastage and misuse of motor vehicles. This affects the entity’s ability to address its unique motor vehicle challenges which may not be envisaged in the standing Orders and Treasury Accounting Instructions. Failure to have a specific Vehicle Management Policy affects the District’s ability to address its unique motor vehicle challenges which may not be envisaged in the standing Orders and Treasury Instructions. **Motor Vehicle Usage** 1.3.1 Existence of a fleet management policy and** The Accounting Officer explained that the district had embarked on formulating the policy on motor vehicle management and seek approval of council. | advised  the Accounting Officer to expedite  the formulation  and approval process of the  fleet management policy so as to operationalize the policy. I |  
| **4.3** | **Failure to maintain Fuel Registers**  Section 16.3.1 of the Treasury Instructions, 2017 requires the Accounting Officer to put in place measures to eliminate theft, losses, wastage and misuse of vehicles. Furthermore, | await the outcome of the Accounting officer’s actions. I |  


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|| Section 7(c) (F - i) of the public Service standing orders requires every Ministry, Department or Local Government to designate an officer to be in charge of transport matters, who shall among other duties, maintain a fuel register on any Government vehicle and carry out monthly fuel reconciliation exercises.  I noted that whereas the District designated a Transport Officer responsible for transport matters, fuel registers were not maintained for all the motor vehicles held by the District. **Appendix**  **iii (a)**  refers. a result monthly fuel reconciliation exercises were also not to maintain undertaken.  The Accounting officer acknowledged the observation and promised fuel reconcile consumption for fuel monthly as advised. registers and As ||  
|---|---|---|  
| **4.4** | **Failure to maintain proper vehicle log books**  A review of log books 15 vehicles held by the District revealed that none had been updated on a weekly basis with journeys made, fuel and maintenance costs duly certified by an authorizing Officer. **Appendix iii (b)** refers. was caused by management’s failure to enforce compliance with the existing Public Service Standing Orders. The failure to maintain vehicle log books makes it difficult for management to track vehicle movements, fuel usage and vehicle maintenance expenditure. This in turn may lead to misuse of vehicles for unauthorized journeys or purposes. Accounting Officer explained that management had started the procurement process of the Log-Books for all the Government vehicles in the District. This The | await the outcome of the Accounting officer’s actions. I |  
| **4.5** | **Absence of Annual Motor Vehicle Inspections**  I noted from the review vehicle maintenance records for 15 vehicles (100%) of sampled that all the vehicles had not been inspected as shown in **Appendix iii(c).** Accounting Officer explained that management will include the annual inspection of vehicles budget in the integrated budget of the District. The | await the outcome of the Accounting officer’s actions. I |  
| **4.6** | **Un-updated Asset Management Module** **Financial Management system**  Paragraph 10.13.4 of the Treasury Instructions, 2017 requires all fixed assets acquisitions to be captured in the fixed assets module of the Government Computerized Financial Management Information System (GFMIS). **in the** I noted that 3 motor vehicles (100%) acquired at a cost of UGX.482,826,460 over the period under review were not posted onto the Asset Management module in the Integrated Financial Management system (IFMS) as at the end of the financial year 2019/2020. **Appendix iv** refers. This was attributed to management’s failure to enforce compliance with asset management guidelines. Non-recording of the assets in the assets management | await the outcome of the Accounting officer’s actions. I |  


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|| module in the IFMS, may lead to misstatement of assets recorded in the financial statements, and may cause challenges in reconciliation of the fixed assets register using system information.  The Accounting officer explained that the manual Assets Register was being transferred to the Digital system to comply with the management guidelines. ||  
|---|---|---|  
| **4.7** | **Support to Entity Service Delivery**  A review of the vehicle allocation to key service centers in the district revealed that all 13 departments were not adequately allocated vehicles. **Appendix v** refers. allocation of vehicles to the above district departments/units affected the supervision and monitoring efforts of those department/units, thus affecting the level of service delivery  to health and educational supervisions, audit of lower local governments among other field visits by departments. in regard Accounting officer explained that management was going to make special requests to the MDA’s and other donors for motor vehicles to ease the service delivery. Inadequate The | await the outcome of the Accounting officer’s actions. I |  
| **4.8** | **Vehicle Maintenance** 1.3.2 Maintenance of Motor Vehicle Service Analysis** **Records**  A review of repair and maintenance records indicated that the repair and service analysis register for fifteen (15) vehicles had no service analysis records. I further observed that the Transport Officer did not maintain a service chart for all the 16 vehicles. Details are in **Appendix vi.**  This was caused by the failure by management to enforce compliance with Fleet Management guidelines and policies. Failure to keep track of vehicle service using the service chart may cause delayed servicing, which in turn could lead to fast ageing of vehicles and high vehicle maintenance and replacement costs.  The Accounting Officer explained that The Transport Officer in conjunction with District Engineer’s Office will ensure that records regarding services, maintenance and general repairs are well maintained. | await the outcome of the Accounting officer’s actions. I |  


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##### 5.1 Kalangala Health Centre IV 5.1.1 Lack of adequate medical equipment at the Kalangala and Bukasa Health Centre IVs

## Section 7.26 to 7.28 of Health Sector Service standards & Service delivery standards,

2016 defines the appropriate functional equipment and tools required for handling normal delivery, resuscitation of new born, and emergency care and resuscitation of mothers.

## I noted that Kalangala and Bukasa HC IVs lacked adequate medical equipment as

shown in the **table below.** Table showing status of medical equipment at Kalangala and Bukasa HC IVs**

||| **Kalangala HC IV** |<| **Bukasa HC IV** |<|  
|---|---|---|---|---|---|  
| **S/N** | **Type of medical equipment** | **Recommended no.** | **Available no.** | **Recommended no.** | **Available no.** |  
| 1 | Delivery Sets | 5 | 4 | 5 | 5 |  
| 2 | Blood pressure machines[bp] | 5 | 1 | 5 | 2 |  
| 3 | Doppler (hand held) | 1 | 1 | 1 | 1 |  
| 4 | Fetoscopes | 10 | 2 | 10 | 1 |  
| 5 | Episiotomy set | 2 | 4 | 2 | 0 |  
| 6 | MVA sets (manual vacuum aspiration sets) | 2 | 1 | 2 | 1 |  
| 7 | Ultra sound scan machine (basic) for obstetrics | 1 | 1 | 1 | 0 |  
| 8 | Penguine sucker | 5 | 3 | 5 | 3 |  
| 9 | Ambubag- Adult | 2 | 1 | 2 | 0 |  
| 10 | Ambubag- Neonatal | 3 | 1 | 3 | 1 |  
| 11 | Autoclave-Electric | 1 | 1 | 1 | 0 |  
| 12 | Autoclave- Non electric | 1 | 0 | 1 | 1 |  
| 13 | IUD set | 2 | 1 | 2 | 0 |  
| 14 | Implant removal set | 2 | 0 | 2 | 0 |  
| 14 | Implant removal set | 2 | 0 | 2 | 0 |  
|| **Total** | **42** | **21** | **42** | **15** |  


**Source: OAG analysis**

Consequently, the health facility was not able to provide adequate screening and diagnostic services to the patients.

The Accounting officer explained that based on Results based financing program the

## ministry requested the District to submit key equipment gaps and facilities in need of

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**Table showing data on mothers’ delivery in Kalangala and Bukasa HC IV**

| **SN.** | **Name of facility** | **Total admissions** | **Normal deliveries** | **Maternal death** | **Mothers referred to other health units** | **Reason for referral** |  
|---|---|---|---|---|---|---|  
| 1 | Kalangala HC IV | 817 | 492 | 2 | 38 | lack of capacity to handle complicated cases |  
|| **Percentage** || **60%** | **0.2%** | **4.7%** ||  
| 2 | Bukasa HC IV | 1023 | 867 | 2 | 153 | lack of capacity to handle complicated cases |  
|| **Percentage** || **85%** | **0.2%** | **15.0%** ||  
|| **Grand total** | **1840** | **1360** | **4** | **191** ||  
|| **Percentage** || **74%** | **0.2%** | **10%** ||  


###### Source: OAG analysis

## The Accounting officer explained that management requested for hardship allowance

from the ministry of health to solve the issue of maternal deaths

## I advise the Accounting Officer to follow up the request for hardship allowance from

the Ministry of health.

##### 5.13 Other findings

## Inspections of Kalangala and Bukasa HC IV revealed a number of shortcomings such

as idle equipment, dilapidated structures and partially functioning equipment as shown in the table below;

##### a) Kalangala HC IV

## Table showing findings from audit inspection of Kalangala HC IV.

| **Auto Clave** | **Ultra sound Machine** |  
|---|---|  
|||  
| The Auto Clave above is beyond repair due to obsolete technology | The ultra sound Machine is Idle |  
| **Generator** | **Male ward** |  
|||  
| Abandoned stand by generator at Kalangala HC IV. | Dilapidated Male ward at Kalangala HC IV. |  


![](assets_AuditReports%5CKalangala%20District%5CKalangala%20DLG%20Report%20of%20Auditor%20General%202020/img-0115.jpg)

![](assets_AuditReports%5CKalangala%20District%5CKalangala%20DLG%20Report%20of%20Auditor%20General%202020/img-0116.jpg)

![](assets_AuditReports%5CKalangala%20District%5CKalangala%20DLG%20Report%20of%20Auditor%20General%202020/img-0117.jpg)

![](assets_AuditReports%5CKalangala%20District%5CKalangala%20DLG%20Report%20of%20Auditor%20General%202020/img-0118.jpg)

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| **Male ward** | **Operating lights** |  
|---|---|  
|||  
| Children’s beds housed in the Male ward. The facility does not a Children’s ward. | Two (2) out of Four (4) lights are operational |  
|||  


![](assets_AuditReports%5CKalangala%20District%5CKalangala%20DLG%20Report%20of%20Auditor%20General%202020/img-0120.jpg)

![](assets_AuditReports%5CKalangala%20District%5CKalangala%20DLG%20Report%20of%20Auditor%20General%202020/img-0121.jpg)

###### Source: Audit inspections

##### b) Bukasa HC IV

- **Staffing level**  
Review of the staff structure and establishment revealed that 22 positions were

## filled out of 48 leading to a staffing level of 46%. Notable critical positions that

## need immediate attention are: In charge HC IV i.e. Senior Medical Officer, Medical

Officer, Nursing officer – mid-wife, Anesthesia officer and Dispenser. The unit is currently headed by a Senior Clinical Officer.

- **Status of infrastructure**

## Audit inspections revealed that the Outpatient department (OPD) require

## renovations. The Operation theatre structure require reconstruction and installation

of theatre equipment as the HSD currently lacks a functional theatre. Additionally, other structures like the General ward and Maternity ward require renovations while

## the Doctor’s house requires renovated and a new pit latrine. Refer to the table

##### below for details.

##### Table showing status of infrastructure at Bukasa HC IV

| **SN.** | **Items** | **Pictures** | **Observation** |  
|---|---|---|---|  
| 1. **S o u r** | Operation theatre || Existing structure require reconstruction to fit purpose and installation of theatre equipment. |  
| **c** 2. **e** **:** **A** | General ward || Existing structure require overhaul renovations; paint, fixing leaking roof, broken glass panes and drainage. |  
| 3. **d** **i** t** **i n** | Doctor’s House || The house has not been renovated since its construction and the pit latrine needs replacement. |  


![](assets_AuditReports%5CKalangala%20District%5CKalangala%20DLG%20Report%20of%20Auditor%20General%202020/img-0122.jpg)

![](assets_AuditReports%5CKalangala%20District%5CKalangala%20DLG%20Report%20of%20Auditor%20General%202020/img-0123.jpg)

![](assets_AuditReports%5CKalangala%20District%5CKalangala%20DLG%20Report%20of%20Auditor%20General%202020/img-0124.jpg)

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## The Accounting officer explained that the Regional Medical Maintenance Workshop

that is responsible for equipment maintenance on a quarterly basis has been carrying

## out part repairs but lacks spares. He further explained that the facilities lack a

radiographer to operate the ultrasound machine because the post does not exist in the staff structure.

## I advised the Accounting officer to liaise with the Ministry of public service address the

challenges.

##### 6.0 Follow up on implementation of UgIFT

#### During last year’s audit process, it was noted that a number of Districts had commenced construction works on seed secondary schools under the Education Sector and upgrade /construction of Health Center II to IIIs under the Health Sector which

were not completed and were carried forward to this audit year with their funds re budgeted.

## I made a follow up focusing on assessing;

##  The appropriateness of the project planning and implementation in terms of

quantity and cost;

##  The level of implementation of the works against the agreed contracts approved

and work plans and outputs;

##  The usage, functionality and quality of the infrastructure works in the schools

and health centres.

## Based on my audit I made the following observations;

##### 6.1 Construction of Bubeke Health Centre III

#### The District commenced construction works on Kitayunjwa seed secondary school under the Education Sector in the FY 2018/2019 as shown in the table below.

**Table showing details of works at Upgrade of Bubeke Health Centre III**

| **Details of Procuremen t** | **Procurement ref** | **Start Date** | **End Date** | **Contract Amount (UGX)** | **Amount paid (UGX)** |  
|---|---|---|---|---|---|  
| Construction works  on Bubeke Health Centre III | MOH- UgIFT/WKS/2019/2020/ 0001-Lot II | 01/02/2020 | 01/08/2020 | 807,549,493 | 594,589,345 |  


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**Table showing status and progress of works at Upgrade of Bubeke Health Centre III on 16 th November, 2020.**

| **Project** | **Remarks** | **Pictorial evidence** |  
|---|---|---|  
| Upgrade of Bubeke HC II to HC III | Incomplete Maternity/General ward. ||  
|^| Incomplete pit latrine ||  


![](assets_AuditReports%5CKalangala%20District%5CKalangala%20DLG%20Report%20of%20Auditor%20General%202020/img-0127.jpg)

![](assets_AuditReports%5CKalangala%20District%5CKalangala%20DLG%20Report%20of%20Auditor%20General%202020/img-0128.jpg)

**Source: Audit inspections**

## Additionally, the Placenta pit and the Medical waste pit had not yet been done.

## Delayed completion was attributed to change in design due to terrain set-up which

required approvals and delay in release of funds from the ministry for the outstanding balance.

Delayed completion of the Health centre deprives the community of improved health care services.

## The Accounting officer explained that management had engaged the contractor to

ensure that the project is completed.

## I await the outcome of the Accounting officer’s action.

##### 6.2 Inspections at Kachanga Seed secondary school

## The District contracted M/s MMACKS Investments Ltd at a cost of UGX. 2,125,417,275.

By the end of the financial year 2019 – 2020 a total of UGX. 1,494,216,135 had been

#### paid. The contract start date was 28 th Apr 2019 and completion date; 27 th Apr 2021. Inspections Carried out on 16/11/20 revealed that works were at different stages as

shown in the photos below;

**Table showing status of school construction**

| **S/N.** | **Picture** | **Observation** |  
|---|---|---|  
| 1. || All buildings have been put in place |  
| 2. || A two class room block. Class room construction is on schedule |  


![](assets_AuditReports%5CKalangala%20District%5CKalangala%20DLG%20Report%20of%20Auditor%20General%202020/img-0129.jpg)

![](assets_AuditReports%5CKalangala%20District%5CKalangala%20DLG%20Report%20of%20Auditor%20General%202020/img-0130.jpg)

---

| 3. ||| Staff House. This is one of the staff houses. |  
|---|---|---|---|  
|^|||  
| 4. ||| Multi-purpose block. This multi-purpose block is on course |  


![](assets_AuditReports%5CKalangala%20District%5CKalangala%20DLG%20Report%20of%20Auditor%20General%202020/img-0132.jpg)

Its construction is on schedule

![](assets_AuditReports%5CKalangala%20District%5CKalangala%20DLG%20Report%20of%20Auditor%20General%202020/img-0133.jpg)

###### Source: Audit inspections

## The Accounting officer promised the completion of the project by 25 th April 2021.

## I advised the Accounting officer to enhance monitoring and supervision to ensure that

the project is completed in time.

##### 7.0 Works-Implementation of Uganda Road Fund (URF)

## Audit was under taken on funds received by the district from Uganda road funds with

specific objectives of ascertaining whether the budgeted amount was fully released and spent in line with the intended purposes, programme activities were implemented in accordance with the work plan and to the desired quality, achieved out puts have

## been presented and disclosed in accordance with the Financial Reporting Framework.

The following was noted;

**7.1**

##### Under Funding of URF activities

Regulation 18 (3) of the local government financial accounting and regulations 2007 states that the budget estimates shall be based on the objectives to be achieved for the financial year and during implementations, efforts shall be made to achieve the agreed objectives or targets as the program of the council.

#### The district budgeted UGX.546,857,000 for road maintenance and only received UGX.417,304,267 leading to a short fall of UGX.129,552,743. I further noted that the district received extra funding of UGX.132,662,033 for emergency and special

| **INVOICE \_** | **DESCRIPTION\_PURPOSE** |<| **PAYMENT\_DATE** | **INVOICE\_AMOUNT** |  
|---|---|---|---|---|  
| 127 | Qtr 1 Release for Road Maintenance FY 2019/2020-Kalangala District |<| 8/16/2019 | 122,439,259 |  
| 710 | Qtr 2 Release for Road Maintenance FY 2019/2020-Kalangala District |<| 10/18/2019 | 162,774,073 |  
| 1519 | Qtr 3 Release for Road Maintenance FY 2019/20-Kalangala District |<| 1/21/2020 | 132,090,935 |  
|||<|| **417,304,267** |  
| **Emergency funding** |<|<|<|<|  
| 2058 |<| Q3 FY 2019/20 Distressed Areas Releases to DUCAR-Kalangala District | 3/17/2020 | 32,662,033 |  


---

| 2756 | Qtr 4 Special Release for Road Maintenance FY 2019/2020- Kalangala DLG | 6/8/2020 | 100,000,000 |  
|---|---|---|---|  
|| **Total** || **132,662,033** |  


##### Source: OAG Analysis

**7.2**

##### Inspection of the projects

## On field inspection, road maintenance works by force account had been done on a

#### total of 119.5 Km such as ; Routine mechanised maintenance on 38 KM; Emergency works on 36.5 KM (Kiwungu - Lwanabtya - Nakibanga Road (18.5 KM and Luku - Kalangala - Mulabana Road (18KM)

## The inspection carried out on 17 th November, 2020 covered sites worked on in Q4 at

a cost of UGX. 80,858,000 measuring 19.4 Km made the following observations;-

##### Inspection of roads projects

| **SN.** | **Name of project** | **Planned works** | **Pictures** |<| **Observation** |  
|---|---|---|---|---|---|  
| 1 | Bumanji - Njoga Road | The project involved Grading, Spot gravelling, drainage works on 7kms ||| Audit inspection revealed instances were off-shoots were poorly constructed and as such could not permit water to go through. constructed off shoots exposing the road to deterioration due to flooding of road sections with poor drainage resulting from the off shoots. Poorly |  
|^|^|^| constructed off shoots exposing the road to deterioration due to flooding of road sections with poor drainage resulting from the off shoots. Offshoot at 1+200 Poorly |<|^|  
|^|^|^| Offshoot at 1+300 |<|^|  
|^|^|^||<|^|  
|^|^|^| Offshoot at 2+500 |<|^|  
|^|^|^| Deteriorated sections due to poor drainage and poor compaction. |  
|^|^|^|^| Deteriorated sections at point 5+500km |<|  
|^|^|^| Gulleys had developed on this section. |<|  
|^|^|^| Gulleys at point 6+400km |<|  


![](assets_AuditReports%5CKalangala%20District%5CKalangala%20DLG%20Report%20of%20Auditor%20General%202020/img-0135.jpg)

![](assets_AuditReports%5CKalangala%20District%5CKalangala%20DLG%20Report%20of%20Auditor%20General%202020/img-0136.jpg)

![](assets_AuditReports%5CKalangala%20District%5CKalangala%20DLG%20Report%20of%20Auditor%20General%202020/img-0137.jpg)

![](assets_AuditReports%5CKalangala%20District%5CKalangala%20DLG%20Report%20of%20Auditor%20General%202020/img-0138.jpg)

![](assets_AuditReports%5CKalangala%20District%5CKalangala%20DLG%20Report%20of%20Auditor%20General%202020/img-0139.jpg)

---

| 2 | Beta - senero Road | Grading, Spot gravelling, drainage works || Audit inspection revealed instances where off-shoots were poorly constructed and as such could not permit water to go through and deteriorated sections due to poor drainage and poor compaction. constructed off shoots exposing the road to deterioration due to flooding of road sections with  drainage resulting the off shoots. from poor Poorly |  
|---|---|---|---|---|  
|^|^|^| Poorly constructed off shoot at point 3+000km |^|  
|^|^|^| Deteriorated sections at point 4+200 |^|  
|^|^|^||^|  
| 3 | Kibaale - Kasekulo Road | Grading, Spot gravelling, drainage works || Audit inspection revealed instances where off-shoots were poorly constructed and as such could not permit water to go through. some sections had deteriorated due to poor drainage. Additionally, |  
|^|^|^| Poorly constructed at point 0+000km |^|  
|^|^|^||^|  
|^|^|^| Poorly constructed at point 1+900km |^|  
|^|^|^|| Poorly installed culverts where management jointly installed concrete and metallic culverts on the same culvert line. Additionally, culverts were not properly interlocked leading to blockage. |  
|^|^|^| Poorly installed culverts at point 3+200km Jointly installed concrete and metallic culverts at point 3+600km. |^|  
||||| Culverts installed lacked end structures to protect them from damage by vehicles. This was evidenced in the picture where culverts are damaged by vehicles. |  
|^|^|^| Damaged culverts at point 3+600km. |^|  


![](assets_AuditReports%5CKalangala%20District%5CKalangala%20DLG%20Report%20of%20Auditor%20General%202020/img-0141.jpg)

![](assets_AuditReports%5CKalangala%20District%5CKalangala%20DLG%20Report%20of%20Auditor%20General%202020/img-0142.jpg)

![](assets_AuditReports%5CKalangala%20District%5CKalangala%20DLG%20Report%20of%20Auditor%20General%202020/img-0143.jpg)

![](assets_AuditReports%5CKalangala%20District%5CKalangala%20DLG%20Report%20of%20Auditor%20General%202020/img-0144.jpg)

![](assets_AuditReports%5CKalangala%20District%5CKalangala%20DLG%20Report%20of%20Auditor%20General%202020/img-0145.jpg)

![](assets_AuditReports%5CKalangala%20District%5CKalangala%20DLG%20Report%20of%20Auditor%20General%202020/img-0146.jpg)

![](assets_AuditReports%5CKalangala%20District%5CKalangala%20DLG%20Report%20of%20Auditor%20General%202020/img-0147.jpg)

---

## The defects identified limit the quality of road services accessed by the community.

The Accounting officer explained that the District had started the process of rectifying caved in culverts, construction of the end structures, remove bottlenecks and widening of all offshoots inclined off the road and elongated to improve the discharge of water from the roadway.

## I await the outcome of the Accounting officer’s action.

![](assets_AuditReports%5CKalangala%20District%5CKalangala%20DLG%20Report%20of%20Auditor%20General%202020/img-0149.jpg)

John F.S. Muwanga

##### AUDITOR GENERAL

19 th December, 2020

---

##### Appendices

###### Appendix i: Extent of achievement of Strategic Plan

| **No.** | **Strategic goal/objective** | **Performance indicator (KPI)** | **Planned activity/output** | **Target by time of audit** | **Actual performanc e by time of audit** | **Variance** | **Audit Comment** |  
|---|---|---|---|---|---|---|---|  
| 1 | Enhancing of livelihoods through improved production techniques and rational exploitation of natural resources | Number of slaughter slabs established | Slaughter slabs established | 1 | 1 | 0 | Fully implemented |  
| 2 | Enhancing of livelihoods through improved production techniques and rational exploitation of natural resources | Number of Agricultural technologies distributed | New Agriculture technologies distributed | 1000 | 0 | 1000 | Not implemented |  
| 3 | Improve fish handling by construction of fisheries structures | Number of facilities established | Fish handling facilities constructed | 1 | 0 | 1 | Not implemented |  
| 4 | Improve fish handling by construction of fisheries structures | Land secured | Land for fish facilities acquired | 1 | 0 | 1 | Not implemented |  
| 5 | Improve fish handling by construction of fisheries structures | Number of cages established per sub- county. | Fish cage farming facilities established | 720 | 0 | 720 | Not implemented |  
| 6 | Improve fish handling by construction of fisheries structures | Number of latrines, waste pits and incinerators established | Sanitation at landing sites improved | 13 | 0 | 13 | Not implemented |  


28

---

| 7 | Improve fish handling by construction of fisheries structures | Number of Fiber boats and outboard engines procured | Fiber boats and outboard engines procured | 2 | 0 | 2 | Not implemented |  
|---|---|---|---|---|---|---|---|  
| 8 | Proper control of Diseases, pests and weeds | Number of traps procured | Tsetse traps procured | 500 | 0 | 500 | Not implemented |  
| 9 | To increase Sanitation Coverage | Number of public latrines in RGCs constructed | Construction of public latrines in RGCs | 4 | 1 | 3 | Partially implemented |  
| 10 | To increase functionally of water facilities | Number of Shallow Well constructed - Hand dug | Shallow Well construction - Hand dug | 3 | 0 | 3 | Not implemented |  
| 11 | To increase functionally of water facilities | Number of Solar powered Water supply Constructed | Solar powered Water supply Construction | 1 | 1 | 0 | Fully implemented |  
| 12 | To increase functionally of water facilities | Number of WATSAN facility rehabilitated | WATSAN facility rehabilitation | 10 | 0 | 10 | Not implemented |  
| 13 | To increase access to basic education in the District | No of schools Classrooms renovated | Classrooms renovated | 3 | 2 | 1 | Partially implemented |  
| 14 | To increase access to basic education in the District | No of schools Teachers houses renovated | Teacher houses renovated | 2 | 2 | 0 | Fully implemented |  
| 15 | To increase access to basic education in the District | No of houses constructed | Teachers’ houses constructed | 2 | 0 | 2 | Not implemented |  
| 16 | To increase access to basic education in the District | No of classrooms constructed | classrooms Constructed | 2 | 2 | 0 | Fully implemented |  


29

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| 17 | To increase access to basic education in the District | Water tanks installed in primary schools | Water tanks installed in all primary schools | 2 | 0 | 2 | Not implemented |  
|---|---|---|---|---|---|---|---|  
| 18 | To increase access to basic education in the District | School established | vocational school in kyamuswa established | 1 | 0 | 1 | Not implemented |  
| 19 | To increase access to basic education in the District | No. of Latrines constructed in Primary schools | Latrines constructed in Primary schools | 2 | 2 | 0 | Fully implemented |  
| 20 | To increase access to basic education in the District | Schools established | 2 more primary schools in the District established | 2 | 0 | 2 | Not implemented |  
| 21 | To increase access to basic education in the District | Schools established | 2 more Secondary schools in the District established. | 2 | 1 | 1 | Partially implemented |  


30

---

###### Appendix ii: Budget Performance

| **Planning** |<|<|<| **Release of funds and implementation** |<|<|<|<|<| **Monitoring and Evaluation** | **Reporting** |  
|---|---|---|---|---|---|---|---|---|---|---|---|  
| **Programme/ Project** | **Output** | **Are there clear targets and performa nce indicators to measure performa nce quantifica tion** | **Planned Target for the Financial year** | **Budgeted amount UGX** | **Amount released** | **Amount Spent** | **Achieved Target by Financial year end @ annual performance report** | **Variance** | **Audit Conclusion** | **Was the activity reported on in the periodic monitoring reports-** **(Yes/No)** If no give reason** | **Is the perform ance of the activity accurate ly reported in the annual perform ance reports- (Yes/No ) If no give reason** |  
| 0181 Agricultural Extension Services | 018101 Extension Worker Services | No | Not Quantified | 11,200,000 | 11,200,000 | 11,200,00 0 | Not Quantified | - | No conclusion | No | 0 |  
| 0182 District Production Services | 018212 District Production Management Services | No | Not Quantified | 1,000,000 | 1,000,000 | 750,000 | Not Quantified | - 250,000 | Fully implemented | No | 0 |  
| 0182 District Production Services | 018212 District Production Management Services | Yes | 6 | 6,479,000 | 5,742,000 | 5,742,000 | Not Quantified | - 737,000 | Fully implemented | No | 0 |  
| 0481 District, Urban and Community Access Roads | 048159 District and Community Access Roads Maintenance | No | Not Quantified | 746,390,000 | 549,966,300 | 549,966,3 00 | Not Quantified | 196,423,700 - | No conclusion | No | 0 |  
| 0781 Pre-Primary and Primary Education | 078175 Non Standard Service Delivery Capital | Yes | 28 | 1,322,105,000 | - | - | 0 | 1,322,105,000 - | Not implemented | No | Yes |  


31

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| 0782 Secondary Education | 078275 Non Standard Service Delivery Capital | Yes | 3 | 232,884,000 | - || 0 | 232,884,000 - | Not implemented | No | 0 |  
|---|---|---|---|---|---|---|---|---|---|---|---|  
| 0782 Secondary Education | 078280 Secondary School Construction and Rehabilitation | Yes | 7 | 1,232,815,000 | 1,088,356,29 0 | 1,087,240, 595 | Not Quantified | 145,574,405 - | Partially implemented | No | 0 |  
| 0782 Secondary Education | 078281 Administration block rehabilitation | Yes | 6 | 369,323,000 | - | - | 0 | 369,323,000 - | Not implemented | No | 0 |  
| 0782 Secondary Education | 078282 Teacher house construction | Yes | 3 | 464,334,000 | - | 89,728,09 7 | 0 | 374,605,903 - | Partially implemented | No | 0 |  
| 0783 Skills Development | 078301 Tertiary Education Services | Yes | 350 | 180,069,000 | 180,069,000 | 11 180,068,5 | Not Quantified | - 489 | Partially implemented | No | 0 |  
| 0783 Skills Development | 078375 Non Standard Service Delivery Capital | Yes | 2 | 427,830,000 | - | - | 0 | 427,830,000 - | Not implemented | No | 0 |  
| 0784 Education & Sports Management and Inspection | 078401 Monitoring and Supervision of Primary and Secondary Education | No | Not Quantified | 18,000,000 | 18,000,000 | 28,700,00 0 | Not Quantified | 10,700,000 | No conclusion | No | 0 |  
| 0784 Education & Sports Management and Inspection | 078402 Monitoring and Supervision Secondary Education | No | Not Quantified | 27,697,000 | 27,473,507 | 32,189,00 0 | Not Quantified | 4,492,000 | No conclusion | No | 0 |  
| 0784 Education & Sports Management and Inspection | 078472 Administrative Capital | No | Not Quantified | 400,000,000 | - | - | Not Quantified | 400,000,000 - | No conclusion | No | 0 |  
| 0785 Special Needs Education | 078575 Non Standard Service Delivery Capital | No | Not Quantified | 100,000,000 | - | - | Not Quantified | 100,000,000 - | No conclusion | No | 0 |  


32

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| 0881 Primary Healthcare | 088106 District healthcare management services | No | Not Quantified | 1,983,007,000 | 925,045,072 | 266,022,3 00 | Not Quantified | 1,716,984,700 - | No conclusion | No | 0 |  
|---|---|---|---|---|---|---|---|---|---|---|---|  
| 0981 Rural Water Supply and Sanitation | 098101 Operation of the District Water Office | No | Not Quantified | 6,000,000 | 3,546,198 | 3,546,198 | Not Quantified | 2,453,802 - | No conclusion | No | 0 |  
| 0981 Rural Water Supply and Sanitation | 098180 Construction of public latrines in RGCs | No | Not Quantified | 40,000,000 | 39,999,999 | 37,284,99 9 | Not Quantified | 2,715,001 - | No conclusion | No | 0 |  
| 0981 Rural Water Supply and Sanitation | 098184 Construction  of piped water supply system | Yes | 2 | 226,805,000 | 226,805,402 | 47 224,138,1 | Not Quantified | 2,666,853 - | Fully implemented | No | 0 |  
| 0983 Natural Resources Management | 098301 Districts Wetland Planning , Regulation and Promotion | No | Not Quantified | 951,000 | 701,000 | 698,000 | Not Quantified | - 253,000 | No conclusion | No | 0 |  
| 1381 District and Urban Administration | 138101 Operation of the Administration Department | No | Not Quantified | 11,000,000 | 10,657,190 | 15,657,19 0 | Not Quantified | 4,657,190 | Fully implemented | No | No |  
| 1381 District and Urban Administration | 138101 Operation of the Administration Department | No | Not Quantified | 14,750,000 | 10,451,500 | 10,436,95 0 | Not Quantified | 4,313,050 - | Fully implemented | No | Yes |  
| 1381 District and Urban Administration | 138101 Operation of the Administration Department | No | Not Quantified | 8,000,000 | 6,000,000 | 6,000,000 | Not Quantified | 2,000,000 - | Not implemented | No | No |  
| 1381 District and Urban Administration | 138101 Operation of the Administration Department | No | Not Quantified | 44,000,000 | 39,900,000 | 39,900,00 0 | Not Quantified | 4,100,000 - | Partially implemented | No | No |  


33

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| 1381 District and Urban Administration | 138102 Human Resource Management Services | No | Not Quantified | 6,400,000 | 6,399,790 | 6,382,904 | Not Quantified | - 17,096 | Fully implemented | No | No |  
|---|---|---|---|---|---|---|---|---|---|---|---|  
| 1381 District and Urban Administration | 138102 Human Resource Management Services | No | Not Quantified | 11,702,000 | 9,327,265 | 9,327,265 | Not Quantified | 2,374,735 - | Not implemented | No | No |  
| 1381 District and Urban Administration | 138172 Administrative Capital | No | Not Quantified | 10,000,000 | - | 3,054,604 | Not Quantified | 6,945,396 - | Not implemented | No | No |  
| 1382 Local Statutory Bodies | 138201 LG Council Adminstration services | No | Not Quantified | 55,220,000 | 45,577,000 | 45,577,00 0 | Not Quantified | 9,643,000 - | Partially implemented | No | 0 |  
| 1382 Local Statutory Bodies | 138201 LG Council Adminstration services | Yes | 5 | 68,900,000 | 71,900,000 | 0 71,900,00 | Not Quantified | 3,000,000 | Partially implemented | No | 0 |  
| 1382 Local Statutory Bodies | 138202 LG procurement management services | No | Not Quantified | 22,000,000 | 15,627,167 | 26,490,16 8 | Not Quantified | 4,490,168 | Fully implemented | No | 0 |  
| 1382 Local Statutory Bodies | 138202 LG procurement management services | Yes | 5 | 6,000,000 | 6,000,000 | 6,000,000 | Not Quantified | - | Fully implemented | No | 0 |  
| 1382 Local Statutory Bodies | 138203 LG staff recruitment services | No | Not Quantified | 16,500,000 | 13,625,000 | 13,625,00 0 | Not Quantified | 2,875,000 - | Fully implemented | No | 0 |  
| 1382 Local Statutory Bodies | 138203 LG staff recruitment services | Yes | 4 | 5,000,000 | 5,000,000 | 5,000,000 | Not Quantified | - | Fully implemented | No | 0 |  
| 1382 Local Statutory Bodies | 138206 LG Political and executive oversight | No | Not Quantified | 4,000,000 | 4,000,000 | 4,000,000 | Not Quantified | - | Fully implemented | No | 0 |  
| 1382 Local Statutory Bodies | 138206 LG Political and executive oversight | Yes | 4 | 42,874,000 | 41,090,000 | 41,090,00 0 | Not Quantified | 1,784,000 - | Fully implemented | No | 0 |  


34

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| 1481 Financial Management and Accountability(LG) | 148101 LG Financial Management services | No | Not Quantified | 40,054,000 | 25,902,000 | 43,336,00 0 | Not Quantified | 3,282,000 | Not implemented | No | 0 |  
|---|---|---|---|---|---|---|---|---|---|---|---|  
| 1482 Internal Audit Services | 148201 Management of Internal Audit Office | No | Not Quantified | 10,000,000 | 5,134,140 | 5,134,140 | Not Quantified | 4,865,860 - | No conclusion | No | 0 |  
| 181 Agricultural Extension Services | 018101 Extension Worker Services | No | Not Quantified | 236,251,000 | 236,251,000 | 236,249,7 50 | Not Quantified | - 1,250 | No conclusion | No | 0 |  
| 181 Agricultural Extension Services | 018175 Non Standard Service Delivery Capital | Yes | 30 | 44,999,000 | 44,999,000 || Not Quantified | 44,999,000 - | Not implemented | No | 0 |  
| 182 District Production Services | 018275 Non Standard Service Delivery Capital | No | Not Quantified | 11,128,000 | 11,128,078 | 55,803,06 1 | Not Quantified | 44,675,061 | No conclusion | No | 0 |  
| 182 District Production Services | 018282 Slaughter slab construction | Yes | 1 | 9,520,000 | 9,519,626 | 9,519,626 | Not Quantified | - 374 | Fully implemented | No | No |  
| 781 Pre-Primary and Primary Education | 078180 Classroom construction and rehabilitation | Yes | 7 | 591,125,000 | 30,000,000 | 32,715,00 0 | Not Quantified | 558,410,000 - | Partially implemented | No | No |  
| 781 Pre-Primary and Primary Education | 078181 Latrine construction and rehabilitation | Yes | 15 | 69,804,000 | 8,000,000 | 8,000,000 | 0 | 61,804,000 - | Not implemented | No | 0 |  
| 781 Pre-Primary and Primary Education | 078182 Teacher house construction and rehabilitation | Yes | 1 | 1,676,864,000 | 89,728,097 | - | 0 | 1,676,864,000 - | Partially implemented | No | 0 |  
| 781 Pre-Primary and Primary Education | 078183 Provision of furniture to primary schools | No | Not Quantified | 135,000,000 | - | - | Not Quantified | 135,000,000 - | No conclusion | No | 0 |  


35

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| 881 Primary Healthcare | 088155 Standard Pit Latrine Construction (LLS.) | Yes | 5 | 30,000,000 | 30,000,000 | 5 29,999,52 | 3 | - 475 | Partially implemented | No | No |  
|---|---|---|---|---|---|---|---|---|---|---|---|  
| 881 Primary Healthcare | 088183 OPD and other ward Construction and Rehabilitation | Yes | 1 | 683,585,000 | 683,584,958 | 683,551,7 18 | 1 | - 33,282 | Fully implemented | No | No |  
| **Grand Total** |||| **11,661,565,000** | **4,537,706,5 79** | **3,926,02 4,048** || **- 7,735,540,952** ||||  


36

---

###### Appendix iii (a): Failure to maintain Fuel Registers

| **S/N** | **Vehicle Reg. No.** | **Type of vehicle** | **Engine Capacity** | **User** |  
|---|---|---|---|---|  
| 1 | UBE644Q | TOYOTA HILUX | 2500 | PRODUCTION |  
| 2 | LG0014-40 | TOYOTA LAND CRUISER- AMBULANCE | 4000 | KALANGALA HC IV |  
| 3 | LG0018-040 | FORDRANGER D/CABIN | 2500 | KALANGALA HC IV |  
| 4 | LG0041-40 | TOYOTA | 2700 | KALANGALA D/HQTRS |  
| 5 | LG0014-040 | STATION WAGON | 2300 | KALANGALA D/HQTRS |  
| 6 | UAJ 292 X | TOYOTA D/CABIN | 2500 | KALANGALA D/HQTRS |  
| 7 | UG0021-15 | TOYOTA D/CABIN | 2500 | KALANGALA D/HQTRS |  
| 8 | LG0033-15 | FORD EVEREST | 2500 | KALANGALA D/HQTRS |  
| 9 | LG0034-15 | TOYOTA OMNI BUS | 3000 | KALANGALA D/HQTRS |  
| 10 | UG3169 R | MITSUBISHI PICK UP | 2700 | KALANGALA D/HQTRS |  
| 11 | UG0033 S | TOYOTA HILUX | 2500 | KALANGALA D/HQTRS |  
| 12 | LG0006-15 | TOYOTA HILUX | 2500 | KALANGALA D/HQTRS |  
| 13 | LG0017-040 | NISSAN HARD BODY | 3000 | KALANGALA D/HQTRS |  
| 14 | LG0059-15 | TOYOTA LAND CRUISER HARD TOP | 4500 | CAO’S OFFICE |  
| 15 | UG6500 M | TOYOTA D/CABIN | 2500 | KALANGALA HC IV |  


---

###### Appendix iii (b): Failure to properly maintain log books

| **S/n** | **Vehicle Reg. no.** | **Type of vehicle** | **Engine Capacity** | **User** |  
|---|---|---|---|---|  
| 1 | UBE644Q | TOYOTA HILUX | 2500 | PRODUCTION |  
| 2 | LG0014-40 | TOYOTA LAND CRUISER- AMBULANCE | 4000 | KALANGALA HC IV |  
| 3 | LG0018-040 | FORDRANGER D/CABIN | 2500 | KALANGALA HC IV |  
| 4 | LG0041-40 | TOYOTA | 2700 | KALANGALA D/HQTRS |  
| 5 | LG0014-040 | STATION WAGON | 2300 | KALANGALA D/HQTRS |  
| 6 | UAJ 292 X | TOYOTA D/CABIN | 2500 | KALANGALA D/HQTRS |  
| 7 | UG0021-15 | TOYOTA D/CABIN | 2500 | KALANGALA D/HQTRS |  
| 8 | LG0033-15 | FORD EVEREST | 2500 | KALANGALA D/HQTRS |  
| 9 | LG0034-15 | TOYOTA OMNI BUS | 3000 | KALANGALA D/HQTRS |  
| 10 | UG3169 R | MITSUBISHI PICK UP | 2700 | KALANGALA D/HQTRS |  
| 11 | UG0033 S | TOYOTA HILUX | 2500 | KALANGALA D/HQTRS |  
| 12 | LG0006-15 | TOYOTA HILUX | 2500 | KALANGALA D/HQTRS |  
| 13 | .LG0017-040 | NISSAN HARD BODY | 3000 | KALANGALA D/HQTRS |  
| 14 | LG0059-15 | TOYOTA LAND CRUISER HARD TOP | 4500 | CAO’S OFFICE |  
| 15 | UG6500 M | TOYOTA D/CABIN | 2500 | KALANGALA HC IV |  


---

###### Appendix iii (c): Absence of Annual Motor Vehicle Inspections

| **S/n** | **Vehicle Reg. no.** | **Type of vehicle** | **Engine Capacity** | **User** |  
|---|---|---|---|---|  
| 1 | UBE644Q | TOYOTA HILUX | 2500 | PRODUCTION |  
| 2 | LG0014-40 | TOYOTA LAND CRUISER- AMBULANCE | 4000 | KALANGALA HC IV |  
| 3 | LG0018-040 | FORDRANGER D/CABIN | 2500 | KALANGALA HC IV |  
| 4 | LG0041-40 | TOYOTA | 2700 | KALANGALA D/HQTRS |  
| 5 | LG0014-040 | STATION WAGON | 2300 | KALANGALA D/HQTRS |  
| 6 | UAJ 292 X | TOYOTA D/CABIN | 2500 | KALANGALA D/HQTRS |  
| 7 | UG0021-15 | TOYOTA D/CABIN | 2500 | KALANGALA D/HQTRS |  
| 8 | LG0033-15 | FORD EVEREST | 2500 | KALANGALA D/HQTRS |  
| 9 | LG0034-15 | TOYOTA OMNI BUS | 3000 | KALANGALA D/HQTRS |  
| 10 | UG3169 R | MITSUBISHI PICK UP | 2700 | KALANGALA D/HQTRS |  
| 11 | UG0033 S | TOYOTA HILUX | 2500 | KALANGALA D/HQTRS |  
| 12 | LG0006-15 | TOYOTA HILUX | 2500 | KALANGALA D/HQTRS |  
| 13 | .LG0017-040 | NISSAN HARD BODY | 3000 | KALANGALA D/HQTRS |  
| 14 | LG0059-15 | TOYOTA LAND CRUISER HARD TOP | 4500 | CAO’S OFFICE |  
| 15 | UG6500 M | TOYOTA D/CABIN | 2500 | KALANGALA HC IV |  


---

###### Appendix iv: Vehicles not updated on Asset Management Module

| **S/N** | **Vehicle Registra tion No.** | **Date of Acquis ition** | **Cost of Vehicle** | **Type of Vehicle** | **Benefiting Category** | **Physical Location** |  
|---|---|---|---|---|---|---|  
| 1. | UBE644Q | 2019 | DONATION | TOYOTA HILUX | PRODUCTION | KALANGAL A DLG |  
| 2. | LG0014- 40 | 2017 | 177,789,180 | TOYOTA LAND CRUISER- AMBULANCE | KALANGALA HC IV | KALANGAL A D/HQTRS |  
| 3. | UG6500 M | 2020 | DONATION | TOYOTA D/CABIN | KALANGALA HC IV | KALANGAL A D/HQTRS |  


---

###### Appendix v: Support to Entity Service Delivery

| **S/N** | **Vehicle Registrat ion No.** | **Date of Acquisi tion** | **Cost of Vehicle** | **Type of Vehicle** | **Benefiting Category** | **Physical Location** |  
|---|---|---|---|---|---|---|  
| 1 | UBE644Q | 2019 | DONATION | TOYOTA HILUX | PRODUCTION | KALANGALA DLG |  
| 2 | LG0014- 40 | 2017 | 177,789,180 | TOYOTA LAND CRUISER- AMBULANCE | KALANGALA HC IV | KALANGALA D/HQTRS |  
| 3 | LG0018- 040 | 2016 | 157,114,000 | FORDRANGER D/CABIN | KALANGALA HC IV | KALANGALA D/HQTRS |  
| 4 | LG0041-40 | 2007 || TOYOTA | KALANGALA D/HQTRS | KALANGALA D/HQTRS |  
| 5 | LG0014- 040 | 2016 || STATION WAGON | D/HQTRS KALANGALA | KALANGALA D/HQTRS |  
| 6 | UAJ 292 X | 2008 | NAADS | TOYOTA D/CABIN | D/HQTRS KALANGALA | KALANGALA D/HQTRS |  
| 7 | UG0021- 15 | 2006 || TOYOTA D/CABIN | D/HQTRS KALANGALA | KALANGALA D/HQTRS |  
| 8 | LG0033- 15 | 2007 || FORD EVEREST | KALANGALA D/HQTRS | KALANGALA D/HQTRS |  
| 9 | LG0034- 15 | 2008 || TOYOTA OMNI BUS | KALANGALA D/HQTRS | KALANGALA D/HQTRS |  
| 10 | UG3169 R | 2015 || MITSUBISHI PICK UP | KALANGALA D/HQTRS | KALANGALA D/HQTRS |  
| 11 | UG0033 S | 2007 || TOYOTA HILUX | KALANGALA D/HQTRS | KALANGALA D/HQTRS |  
| 12 | LG0006- 15 ||| TOYOTA HILUX | KALANGALA D/HQTRS | KALANGALA D/HQTRS |  
| 13 | .LG0017- 040 | 2016 || NISSAN HARD BODY | KALANGALA D/HQTRS | KALANGALA D/HQTRS |  
| 14 | LG0059- 15 | 2009 | NOT CLEAR | TOYOTA LAND CRUISER HARD TOP | CAO’S OFFICE | KALANGALA D/HQTRS |  
| 15 | UG6500 M | 2020 | DONATION | TOYOTA D/CABIN | KALANGALA HC IV | KALANGALA D/HQTRS |  
|| **Total Cost** ||||||  


---

###### Appendix vi: Motor Vehicle without Service Analysis Records

||||||  
|---|---|---|---|---|  
|| UBE644Q | TOYOTA HILUX | 2500 | PRODUCTION |  
|| LG0014-40 | TOYOTA LAND CRUISER- AMBULANCE | 4000 | KALANGALA HC IV |  
|| LG0018-040 | FORDRANGER D/CABIN | 2500 | KALANGALA HC IV |  
|| LG0041-40 | TOYOTA | 2700 | KALANGALA D/HQTRS |  
|| LG0014-040 | STATION WAGON | 2300 | KALANGALA D/HQTRS |  
|| UAJ 292 X | TOYOTA D/CABIN | 2500 | KALANGALA D/HQTRS |  
|| UG0021-15 | TOYOTA D/CABIN | 2500 | KALANGALA D/HQTRS |  
|| LG0033-15 | FORD EVEREST | 2500 | KALANGALA D/HQTRS |  
|| LG0034-15 | TOYOTA OMNI BUS | 3000 | KALANGALA D/HQTRS |  
|| UG3169 R | MITSUBISHI PICK UP | 2700 | KALANGALA D/HQTRS |  
|| UG0033 S | TOYOTA HILUX | 2500 | KALANGALA D/HQTRS |  
|| LG0006-15 | TOYOTA HILUX | 2500 | KALANGALA D/HQTRS |  
|| .LG0017-040 | NISSAN HARD BODY | 3000 | KALANGALA D/HQTRS |  
|| LG0059-15 | TOYOTA LAND CRUISER HARD TOP | 4500 | CAO’S OFFICE |  
|| UG6500 M | TOYOTA D/CABIN | 2500 | KALANGALA HC IV |