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OFFICE OF THE AUDITOR GENERAL
THE REPUBLIC OF UGANDA
REPORT OF THE AUDITOR GENERAL

ON THE FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT

FOR THE YEAR ENDED 30 TH JUNE 2019


Table of Contents
Page
Table of Contents - ii
List of Acronyms - iii
Opinion - 1
Basis for Opinion - 1
Key Audit Matters - 1
1.0 Implementation of Budget approved by Parliament - 1
Emphasis of Matter - 4
2.0 Accumulated Payables - 4
Other Information - 4
Management’s Responsibility for the Financial Statements - 4
Auditor’s Responsibility - 5
Other Reporting Responsibilities - 6
Report on the Audit of Compliance with Legislation - 6
3.0 Uganda Intergovernmental Fiscal Transfers Program for Results (UgFIT) - 6
4.0 Implementation of the Uganda Road Funds - 8
5.0 Implementation Of Northern Uganda Social Action Fund Three (NUSAF3) - 9
6.0 Management of the Youth Livelihood Project (YLP) - 11
7.0 Uganda Women Entrepreneurship Program (UWEP) - 13
8.0 Water for Use and Water For Production - 15
APPENDICES - 17
Appendix I: Implementation of Key Outputs - 17
Appendix II: Notable Project Achievements at Sub-project level - 18
Appendix III: Delayed Project Implementation - 19
Appendix IV: Low Recovery of YLP funds - 21
Appendix V: Non Existent Groups - 28
Appendix VI: Non-Compliance with Repayment schedules- UWEP - 29


List of Acronyms

Acronym Meaning
BOU Bank of Uganda
CoC Certificates of Compliance
CWC Community Watershed Committee
GoU Government of Uganda
IESBA International Ethics Standards Board for Accountants
INTOSAI International Organisation of Supreme Audit Institutions
ISSAIs International Standards of Supreme Audit Institutions
LGFAM Local Government Financial and Accounting Manual
NDP National Development Plan
NPA National Planning Authority
NUSAF Northern Uganda Social Action Fund
PBS Performance Budgeting System
PFMA Public Finance Management Act
TSSA Treasury Sub Single Account
TSA Treasury Single Account
UgIFT Uganda Intergovernmental Fiscal Transfers Program for Results
UGX Uganda Shillings
URF Uganda Road Fund

REPORT OF THE AUDITOR GENERAL

ON THE AUDIT OF FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT

FOR THE YEAR ENDED 30 TH JUNE 2019

THE RT. HON. SPEAKER OF PARLIAMENT

Opinion

I have audited the accompanying financial statements of Gulu District Local Government, which comprise the Statement of Financial Position as at 30 th June 2019, 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 Gulu District Local Government for the year ended 30 th June 2019 are prepared, in all material respects, following section 51 of the Public Finance Management Act (PFMA), 2015 and the Financial Reporting Guide, 2018.

Basis for Opinion

I conducted my audit following the 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 following 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 following 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 when forming my opinion thereon, and I do not provide a separate opinion on these matters.


It is against this background that budget performance was considered as a key audit matter for the audit year. The focus was on the attainment of planned outputs, which greatly affect the wellbeing of communities and have a bearing on the attainment of programme objectives as stated in the statement of performance
Consequently, I developed specific audit procedures to;

  • Establish the revenue performance for the year under review (extent of revenue collection, including local revenue).
  • Ascertain the extent of absorption of released funds, including conditional grants and donor funds.
  • Assess the extent of attainment of key planned outputs.

Based on the procedures performed, I made the following observations;

S/N Issue/Observation < < < < < < Recommendation(s)
1.1 Local Revenue Performance Section 3.3(1) of the LGFAM, 2007, under budget principles guides that estimates must reflect revenue, which can be realized from anticipated conditions. Section 3.4.1(4) further requires realistic revenue forecasting as a precondition for successful budgeting. I reviewed the statement of appropriation accounts in financial statements; and noted that out of the revised budgeted total revenue of UGX. 34,425,432,088 for the year 2018/19, UGX.38,609,680,482 was collected representing a performance of 96.7% of the target. The performance of each revenue source is summarized in the table below; Revenue Source Revised Approved Budget Warrants Variance** Taxes Non-Tax Revenue Sub Total Transfers from Consolidated fund Grants Received Transfers from other Gov’t Units Grants from International Orgn Sub Total %age perfor mance 107.8 0 100 99.8 0 0 127,968,028 137,968,028 10,000,000 638,414,972 628,414,972 10,000,000 98.4 766,383,000 766,383,000** 24,881,053,554 24,829,032,759 52,020,795 0 0 8,066,995,534 7,707,269,668 359,725,866 95.5 711,000,000 711,000,000 33,659,049,088 32,536,302,427 1,122,746,66 1 96.7 0 0 Grand Total 34,425,432,088 33,302,685,427 856,510,890** 96.7 local revenue performance of 100% and the overall revenue performance of 96.7% is commendable as it enhances the funding of planned activities, which in turn improves service delivery, if well spent. The Accounting Officer attributed the above performance to the The < < < < < < commended the Accounting Officer and advised that the revenue is sustained. performance I
^ ^ < < < < < < ^
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stringent revenue collection measures put in place by the council in respect of local revenue. < < < < < < <
1.2 Unrealistic budget estimate for donor funding Section 10 (a) of the PFMA, 2015 requires the annual budget to indicate the financing estimates for the financial year to which the budget relates. These estimates should be realistic and achievable by management. It was noted that the district budgeted to receive donor funds of UGX.711,000,000 which was not realised. No evidence was availed to show that the estimate was based on any memorandum of understanding with any donor, rendering the budget estimate unrealistic. Unrealistic budget estimates lead to poor planning which may result in over commitments with the anticipation of realization of revenue. The Accounting Officer explained that the budget provision was based on the assumption that the district would again receive donor funds from UNICEF for immunization, GAVI for HIV and World Health Organization, as was the case the prior year. < < < < < < < advised the Accounting Officer to ensure that donor budget estimates are based on an undertaking and should be realistic and achievable to enable proper planning. In instances where funds are not realized, the budget ought to be revised. I
^ < < < < < < < ^
1.3 Absorption of funds Section 15 (1) of the Public Finance and Management Act, 2007 states that after approval of the annual budget by Parliament, the Secretary to Treasury shall issue the annual cash flow plan of Government, based on the procurement plans, work plans and recruitment plans approved by Parliament. Section 15 (2) states that the annual cash flow plan issued under subsection (1) shall be the basis for the release of funds by the Accountant General to the Accounting Officers. Further to this, section 15 (3) requires an Accounting Officer to commit the budget of a vote, based on the annual cash flow plan issued under this section. I observed that out of total warrants of UGX.33,302,685,427, UGX.28,216,604,934 was spent by the entity representing an absorption level of 84.73%. Refer to Table below; the Warrants (Release) [A] Billion** Expenditure [B] Billions 33.303 28.217** Unspent [A-B] Billions 5.086 above implies that the district was unable to absorb all the available funds to implement the district activities.  The Accounting Officer attributed the unspent balances of UGX.4.4 billions to wages and salaries. He explained that the fact that the budget for Gulu District has never changed since the creation of Omoro District Local Government which leads to the distric receiving excess founds under salaries and wages. The < < < < < < < I advised the Accounting Officer to liaise with Ministry of Finance Planning and Economic Development the anomaly. to address
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Implementation of Key Outputs Section 45 (3) of the PFMA, 2015 states that, an Accounting Officer shall enter into an annual budget performance contract with the Secretary to the Treasury which shall bind the Accounting Officer to deliver on the activities in the work plan. 1.4 In order to achieve its mandate, the district planned to implement and achieve both recurrent and development activities under various programme and projects. The key deliverables for the financial year under review are detailed in Appendix I. < < < < < < < advised the Accounting Officer to enhance supervision and monitoring for all programs implementation in order to achieve objectives of National Development Plan II. the I
^ < < < < < < < ^

The good performance under NUSAF3 and Uganda Road Fund was attributed to close supervision and monitoring of activity implementation.

Emphasis of Matter

Without qualifying my opinion, I draw attention to the following matters disclosed in the financial statements:

2.0 Accumulated Payables

Included in the payables balance disclosed in Note 22 on page 37 of the financial statements is UGX.3,105,261,425 which relates to sundry creditors/court awards.

There is a risk that the District propertly may attached for failure to settle the court award promptly.

The Accounting Officer explained that the District got a court order that resulted in the attachment of some district land by the court bailiffs as an alternative means of offsetting its court commitments. By the close of the financial year under review, court bailiffs had disposed some of the land to a tune of UGX.1,680,000,000 as communicated by the court bailiffs. However, the money did not go through the district normal system of operation for revenue to be recognized and expensed to offset the court costs.

The Accounting Officer further stated that the district had communicated to the Accountant General for guidance on the recognition of revenue and expense to reduce the outstanding court award obligation which response was being awaited.

I advised the Accounting Officer to follow up on the matter with the Accountant General and ensure the revenue and expenditure in question are recognized in the financial statements.

Other Information

The Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors’ report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon.


The Accounting Officer is also responsible for the preparation of financial statements following the requirements of the Public Finance Management Act (PFMA), 2015 and the Financial Reporting Guide, 2018 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 following 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 based on these financial statements.
As part of an audit following 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.
  • Obtain an understanding of internal control relevant to the audit to design audit procedures that are appropriate in the circumstances, but not to express an opinion on the effectiveness of the District’s internal control.
  • Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.
  • Conclude on the appropriateness of management’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the District’s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am 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.

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

Following 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;

3.0

Uganda Intergovernmental Fiscal Transfers Program for Results (UgFIT).

The Uganda Intergovernmental Fiscal Transfers Program for Results (UgIFT) is a Gov- ernment Program being implemented under the Ministries of Health, Education, through the Districts and municipal councils. The program which started in the financial year 2018/19 was designed to address the financing gaps in service delivery specifically in the Health and Education sectors.

The audit objective was to establish whether; Project funds were budgeted, disbursed and utilized in the implementation of planned project activities.

The District budgeted to construct Palaro Seed secondary school and signed a contract with M/s.Davrich Company (U) Ltd on 13 th May 2019 under Procurement Ref. MoES/Wrks/2018-2019/00119 at a contract sum of UGX.1,757,391,000 with a contract period of three years running from 2018/2019- 2020/2021.

The District realised UGX.464,632,599 for construction of which UGX.301,700,578 was advanced to contractor leaving the balance of UGX.162,932,021 which was diverted to the construction of staff housed and pit latrines at Paibona Primary School and Omoti Primary School.


from the site looking for the specified hard burnt clay bricks but had failed to get the clay bricks sufficient for the works. The co-ordinator indicated that the challenge had two major impacts;

  • It was going to delay the progress of the project since it is a key material required during the implementation of the project.
  • It was making the project unpopular to the locals because it was not supporting them financially.

The communication by the contractor requested for attention and Technical advice concerning the challenge. After consultations with the Ministry of Education over the specification of the bricks to be used and obtaining a no objection works ought to have started. However, little works had been done by the time of audit conclusion as shown below;-

Site office and store Foundation work done
Some materials on site Some materials on site

The Accounting Officer explained that the land for Palaro Seed Secondary School is located in a virgin land without any existing structure; the land, therefore, required physical planning before any development could take place.

Regarding local materials in the project area, the bricks are burnt clay brick sand, hard cores, and aggregates. However, the regional largely lacks burnt clay bricks as specified and provided for in the technical specifications. Sourcing of burnt clay bricks caused delays in project implementation.


Lack of a land title exposes the Government investment to risk in case of a land dispute.

The Accounting Officer explained that the process of acquiring land title was ongoing.

I advised the Accounting Officer to expedite the process of obtaining a land title to avoid encroachment and land disputes.

4.0 Implementation of the Uganda Road Funds

Uganda Road Fund (URF) is a Government of Uganda programme with an overall purpose of ensuring that all public roads are maintained at all times through the provision of adequate and stable financing for routine and periodic maintenance undertaken by designated agencies. Road maintenance is essential to: preserve the roads in their originally constructed condition; protect adjacent resources; provide reliable transport at reduced costs along the routes and contribute to the economic welfare of the communities.

The objectives of my audit were to ascertain whether the budgeted amounts were fully released and spent in line with the intended purposes and assess whether the programme activities were implemented following the work plan and to the desired quality.

During the year under review, the district received UGX. 672,244,981 for routine manual maintenance, routine mechanised maintenance, periodic maintenance, and emergency activities on several District roads using Road gangs and the force Account mechanism.

However; the following observations were made;

i) Paicho- Patiko (22.4km).

It was observed that the works were done but the road had potholes in some sections a broken culvert, a silted culvert line and water was crossing the road in some part. Gravel was insufficiently compacted along sections where Armco culverts were installed.


Gravel insufficiently compacted
Potholes

iii) Awach- Paibona Road (19.6km).

It was observed that 13km was graveled but the water had swept away half of the road at chainage 10.9 requiring immediate intervention as shown below.

Gravelling done. No mitre drains. Half of the road swept away
Burrow pit not filled Half of the road swept away

iv) Abera- Awach (19.2km).

It was observed that the road was graveled, but a section of the road was slippery as the gravel was not sufficiently compacted as shown;

Section of the road slippery < < Section of the road slippery < <
^ < < ^ < <
^ < < ^ < <
^ < < ^ < <


The audit objective was to establish whether the Project planning and beneficiary selection were properly undertaken, funds were timely released, and whether project implementation was properly undertaken. Also, I ascertained whether reporting, accountability, and audit were done according to the requirements of the project and that project asset was properly managed.

It was observed that during the year the District received UGX.5,207,691 for NUSAF3 programme.

5.1 Project Implementation

The project Guidelines and Financing Agreements require the CWC to ensure effective implementation of the subprojects. Section 6.2.6 of the NUSAF3 Guidelines requires that at the time of implementation of the sub-projects, the potential environmental and social impacts identified and mitigation measures are taken.

A review of the project implementation revealed the following;

5.1.1 Notable Project Achievements (Success Stories)

Inspection of NUSAF3 sub-projects in the district revealed that the district registered notable achievements under Sustainable Livelihood Pilot (SLP). Some of these include Dii - cwinyi Self-help Group and Peko mito tic self-help group. For details of sub-projects with notable achievements, refer to Appendix II.

Interview with the sub-project members revealed that the achievements were majorly attributed to;

  • Adherence to the 5 core principles of NUSAF3 which is weekly savings, weekly meeting, proper record keeping, timely loan repayments and inter loaning amongst group members.
  • Daily attendance by members and all get involved in the business.
  • The creativity of the groups, in introducing a penalty for late payments.
  • Leadership skills after the training they received.
  • They were already existing business groups so it was not a problem working as a team.
  • Cooperation among members who feel they owned the project.
  • Support visits by the Village Livelihood Improvement Committee (VLICs) and the Community Business Agents (CBAs).
  • Intercluster meetings and visits to exchange knowledge and various experiences during the visits.
    These are lessons for other sub-project members to learn from.

  • Delays in capturing details in the biometric machine due to network problem, slowness in loading watershed information and blocked sim cards.
  • Some Labour Intensive Public Works (LIPW) sub projects are very demanding in terms of materials and take much more than the stipulated percentage.
  • Some of the community members still struggle to appreciate the 30% savings which is mandatory in the LIPW sub- component.
  • Political interference in sub component which makes the work very difficult particularly for the technical team.
  • Many of the Community Interest Groups (CIGs) struggle to follow the 5 core principle which is a requirement.
  • The groups still struggle with issues on group dynamics and affect the cohesion of the groups.
  • Most of the group members are illiterate and struggle to cope especially when it comes to comprehending and internalizing the concept of the project requirements.
  • Some of the Village Livelihood Investment(VLIC) lack the financial knowledge that should help steer the pilot project to another level.
  • The management of the SHGs is quite demanding and yet the CBAs are paid very little at the end of the day.
  • Misunderstanding by some landowners also led to delays in project implementation.
  • The number of women beneficiaries which outweighs the number of men beneficiaries implied handling harder tasks like uprooting of trees stumps and anti- hills.
  • Unwillingness to save by some CIG members and irregular attendance at weekly meetings by some CIG members.
  • Verification of self Help groups took a lot of time as Gulu graduated up to 149 self Help groups.
    The above challenges led to delays in the implementation of work and hence less output in some projects.

The Accounting officer explained that the district was arranging refresher training for the CBAs and CFs

I advised the Accounting Officer to facilitate CBAs and CFs to quicken the process of sensitization and change the community's mindset.

6.0 Management of the Youth Livelihood Project (YLP)


Section 6 (i) requires all the Project Grants disbursed to each Youth Interest Group (YIG) to be treated as a Revolving Fund to be repaid following the Project Financing Agreement between the District Local Government and the beneficiary Youth Interest Group, witnessed by the Area Resident State Attorney.

However, an analysis of the recovery of the programme funds revealed that out of UGX.576,878,157 due for recovery only UGX.125,659,168 (22%) was recovered leaving UGX.451,218,989 (78%) outstanding.

It was further noted that 16 youth interest groups had nil deposit since the groups received funds way back in 2015, 2016, 2017, and 2018 as shown in Appendix IV.

According to the monitoring reports availed, poor recovery of the revolving funds was attributed to several factors which include the following:

  • Inadequate operational funds for monitoring project implementation and recoveries of funds from ever increasing youth groups. Some of the groups are located in the new district of Omoro which was curved out of Gulu District.

  • Mismanagement of funds by some group leaders of the Youth Interest Groups. Examples of such groups include; Oguru Ulonygiu Produce buying and selling, Adak Alliance Piggery Project, Pok Ogali Youth Ox-Cultivation Project, Patwol Can Kaya Ox-Cultivation, Kiteny Tam Pi Diki Youth Piggery Project, Awalaboro Ox-Cultivation, Acutomer Par Pi Anyim Ox-Cultivation, Owak Youth Piggery Project, Oturuloya Produce Buying & Selling, Paromo Jale Ber Youth Piggery, Obiya Youth Piggery, hence a total of UGX. 86,268,350 will never be recovered from the above groups since they do not exist. Appendix V refers.

  • Most groups came together to access funds and after accessing funds, they disintegrated.

because of the above, there is a risk that full recovery will not be realized.

Failure to recover the revolving funds from the Youth Interest Groups defaulters does not only deny other approved youth groups access to the funds but also defeats the overall strategic objectives of the programme.


Government stands to lose the funds in question as inspection further revealed that there was no activity on the ground for the poultry project as shown in the summary below;

Project Sector Pictures Remarks name < < <
Patalira Agriculture Oxen for the group Group received UGX.9,400,000 on
Youth Animal < ^ 19-Mar-2019. Bought 8 bulls, 2
Traction < ^ Ox-ploughs, and have planted rice
< ^ on 11 acres of land. Weeding
^ < ^ already done. Planning to plant
^ < ^ millet in September 2019.
^ < ^ Challenges;
^ < ^ 2 members left the group ( ladies) -The rice garden was attacked by Hippos which
^ < ^ destroyed the rice.
^ < ^
^ < Group members in the rice garden ^
Unyama A Poultry Diro Pe Rom Youth Poultry Empty chicken house  Group received UGX 8,580,000 on 19-Nov-2018  Only UGX 750,000 has been recovered to date. The project is no longer in existence because all the birds died. Only 2 people still existed in the group as the 9 left the group. Challenges; Lack of market for the birds when they mature. - Members got busy and others got jobs Lack of a veterinary doctor to help when birds got sick. 2 members remained in the group only - - - < < <


The audit objective was to establish whether; all funds budgeted under UWEP during the period under review were released and used only for the program, outstanding advances to the women groups were repaid following the agreed repayment schedule and to establish reasons for failure or delays to repay the funds.
The following observations were made;

7.1 Non-compliance with Repayment Schedules

Chapter 6 (i & ii) of the youth livelihood program guideline document similarly used for UWEP provides that all the Project Grants disbursed to each Youth Interest Group (YIG) will be treated as a Revolving Fund to be repaid following the Project Financing Agreement between the District Local Government and the beneficiary Women Interest Group.

It further provides that the scheduling of the repayment should be based on the project maturity, business plan and cash flow projections generated at the design of the project.

However, an analysis of the recovery of the programme funds revealed that out of UGX. 230,679,500 due for recovery only UGX.107,919,800 (47%) was recovered leaving a balance of UGX. 122,759,700 (53%) outstanding as shown in Appendix VI.

Delayed repayment was attributed to various causes such as; bad season and change of weather, fluctuation in prices and losses made during peak season, competitive market because most of them deal in traditional crops, poor road network which affects market linkage, some 2 groups in Awach each lost a pair of oxen due to diseases i.e. Lacede Women group and Wot Tek Women's group, most women groups in Palaro Sub County are inaccessible by vehicles and are very far e.g. Oroko Waneno Anyim women group, hence difficulty in transporting their crops to the markets.

Failure to repay on time implies that other eligible groups are unable to access the funds since the programme operates as a revolving fund.
The accounting officer explained that he had instructed the focal point person to strengthen the monitoring of the affected Groups that had been rescheduled for repayment.

I advised the Accounting Officer to address the identified causes to ensure that all outstanding amounts are recovered.

Project name Sector Pictures < Remarks
Anyomotwon Odong Ki Mon Pit Retail Wholesale and Trade  Project received UGX. 8,003,000
^ ^ on 13-Dec-2018 and UGX 1,971,100 recovered.  Produce in the store.
^ ^ Produce store the member keeping them was not around.

  • Records were not seen because

Loyoboo Akem Agriculture Kwene women
group

Some of the group members

  • Project received UGX 8,086,000 on 13-Dec-2018 but has not made any recoveries yet.
  • Bought 4 oxen and 2 ploughs plus chains, barbed wire and polls plus nails for the cral.
  • No records were seen except minutes of group meetings.

The Accounting Officer explained that the affected groups were still within their first year of implementation. The district had engaged the group leaders to have them rescheduled after completion of the first year in November 2019.

I advised the Accounting Officer to closely monitor the progress of recovery when recoveries become due.

8.0 Water for Use and Water For Production

According to the Budget Framework Paper FY2018/19 for the Ministry of Water and Environment, the water sector targeted to achieve an increased access to safe water and sanitation facilities for rural, urban and water for production uses through increase in access to safe water facilities in rural areas by 72% and increase in functionality of water supply systems in rural areas by 86%.
The following observations were made;

8.1 Safe Water Coverage and Functionality

However it was observed that water coverage for sub-counties of Patiko, Bungatira, Paicho and Layibi and Pece Division were below the district average at 64.21%, 65.09%, 56.6%, 71.14%, and 65.46% were below the target respectively as shown below:-

Subcounty % Safe water coverage
Patiko 64.21
Bungatira 65.09
Paicho 56.6
Layibi 71.14
Pece 65.46

Low levels of safe water coverage deprive households of their right of access to safe and clean water.


Subcounty % Functionality
Awach 66.05
Patiko 71.79
Bungatira 76.15
Unyama 62.31
Paicho 75.07
Palaro 72.54

Low levels of functionality of water sources deprive households of their right of access to safe and clean water.
The Accounting Officer pledged to liaise with the relevant authority to achieve the sector target.
I advised the Accounting Officer to ensure that non-functional water sources are rectified and all water sources are maintained in a functional condition.

8.3

Absence of Water User Committees

Section 50 (1,3) of the Water Act states that A set of individuals or households may form a water user group and collectively plan and manage the point source water supply system in their area.

However, review of progress reports found that out of 552 functional water sources across the various sub-counties and divisions, only 384 (69.57%) had water user committees and 30.43% without WUCs as shown below.

Sub-county Functional water sources Water sources with WUCs Water without WUCs sources
Awach 65 48 17
Bungatira SC 45 35 10
Paicho SC 63 45 18
Patiko SC 46 30 16
Palaro SC 39 20 19
Unyama SC 65 45 20
Laroo Division 59 38 21
Layibi Division 58 38 20
Pece Division 53 40 13
Bardege Division 59 45 14
TOTAL 552 384 168


APPENDICES Appendix I: Implementation of Key Outputs

Programme Activity Planned Outputs Actual Outputs %age Performance Remarks
UgFIT Construct of Palaro Seed secondary school 1 N/A N/A  It is a multi-year project hence still ongoing  UGX.464,632,599 received for construction,  Advance of UGX.301,700,578 paid to the contractor; and the balance of UGX.162,932,021 was diverted and utilized for the construction of a block of 4 staff houses and a 5 stance pit latrine at Paibona Primary School and Omoti Primary School respectively.  Works had stalled because the Contractor was required to use hard burnt clay bricks during the construction  The contractor was on site but no works were on going.
NUSAF3 Beneficiary groups planned to be supported 184 184 100%  Funding was in accordance with the IPF of UGX.5,207,963,691.
URF Routine Manual Maintenance 452.3kms 367.6kms 81%  A review of the road monitoring reports indicated that 367.6km roads’ network were worked on.
Mechanized Maintenance 19.2 kms 19.2 kms 100%  During inspection, I noted that out of the planned 19.2km roads that the road was gravelled, but a section of the road was slippery as the gravel was not sufficiently compacted.
SAGE Beneficiary Elderly planned to be supported 16,000 1495  There is improvement in the number of beneficiaries up to 1,495 out of the total  Verification of new 119 beneficiaries has just been concluded to fill up the above  A total of 148 alternative recipients have been enrolled to help pick money for of 1,600 required for Gulu. remaining gap. deceased beneficiaries.  At least 3 beneficiaries have confessed of having bought cows, while majority confess of having bought goats and pigs.

17


Appendix II: Notable Project Achievements at Sub-project level

No District Sub project name Funds received Salient Achievement SLP
1 Gulu Dii- cwinyi Self- help Group 6,000,000   Improvement in finance management Improved business skills, produce are supplied in big quantities by other districts up to beneficiaries’ project side. Improvement in weekly saving, there is cumulative saving of 12,000,000 for 6months only compared to the years they had not received the fund.  A member is able to save an average of 50,000 per week.  Adherence to NUSAF core principle and core responsibilities among project beneficiaries.
2 Gulu Peko mito tic self-help group. 7,200,000  The project beneficiaries are able to save an average of 300,000= per week.  The project have a cumulative saving of 20,000,000= for a period of six months  Environmental safeguard measures being practiced. A total of 1000 pines have been planted. Improved social cohesion support among members. Improved business skills.    Easy access to loans.

18


Appendix III: Delayed Project Implementation

Project name Sector Pictures Remarks

Bolip II Borbayo Tree planting Tree planting

Bush clearing done

Tools in the group store

19

Project received UGX 79,850,000 on 15-April-2019. Implementation very slow, Bush clearing was done on 30 acres, lining and pitting still on going. Bought hoes, slashers plus other items and hiring a store.

Challenges;

  • project management committee (CMPC) were trained late.
  • the Bio metric machine took so long.
  • attendance has to be entered and finger prints of some people could not be taken as the machine rejected them.
  • the 188 beneficiaries did not turn up only 120 appeared to clear the land. hence 90% of the funds are still in the account.

Ali- Aboga Community Access Road Road Road pass through settlement. Works yet to start. to the Project received UGX.78,887,016 on 11-April-2019. No work had been done yet. Challenges; - Pegging the road had not yet began because of the delay on the part of the Engineer and Municipal Surveyor. - - - After pegging, the exact number of graves will be identified and compensation of graves with in the road will commence. Laroo division will handle. In a letter dated 29/6/2019, the LC1 Chairman had written to the Town Clerk Gulu MC requesting for pegging of the road. In a letter dated 31/7/2019, the community facilitator Laroo watershed wrote to office of the Senior Assistant Town Clerk, Gulu requesting for the same. In a letter dated 21/8/2019 the Surveyor Gulu MC, wrote to the LC1 Lukungu sub-ward, Pece Prison Parish informing him to mobilize the community around and along the said road to be around on 27/8/2019 for the pegging exercise. - < < <
Aywee Wamito kwo Dairy farming Dairy farming Project received UGX 18,100,000 on 12-Dec-2018. No
< ^ animals had been purchased yet, but a shade for animals
^ < ^ were constructed plus feeding troughs, water tank, and a
^ < ^ sign post.
^ < ^ Challenges;
^ < ^ - Trainings from vet officer as they are very few and
^ < ^ hard to find.
^ < ^ - Dairy animals to be purchased from western
^ < ^ Uganda and with the help of veterinary officers
^ < ^ who are in touch with the process.
^ < ^ - Feeding animals during dry season will be a
^ < problem
^ < ^ - Few veterinary officers in case of need when
^ < ^ animals fall sick.
^ < ^ - Hence about 89% not spent.

20


Omel B Jing Cwinyi Bee keeping Bee keeping Beehives in trees Project received UGX 17,850,000 on 12-Dec-2018. Purchased bee hives, and various items in the budget for harvesting when the time is due. Challenges; - - Purported to have purchased 70 Bee hives, however only 60 found on ground. 10 missing @120,000, hence unaccounted for UGX 1,200,000. < < <
Wii Layibi A revolving Fund SLP Revolving Project received UGX 36,000,000 on 28-Sept-2018 and has
Fund ^ 5 groups.
^ ^ Challenges;
^ ^ ^ -Loan period of 3 months is too short especially for people
^ ^ ^ who do agriculture. 3% for the village revolving fund and 5
^ ^ ^ % is paid back by members. A communication was made
^ ^ ^ to OPM.
^ ^ ^ -Delay in payment by some members with various reasons.
^ ^ Audit team at the home of one of -Poor leadership among some groups.
^ ^ the group members. <

Appendix IV: Low Recovery of YLP funds

S / N Project name Sector Date of disbursement Amount disbursed Repaymen t date Recoverab le amount 5% services fee where applicable Amount Recovered Amount due Remarks
1 Acut Omer Youth Produce Buying & Selling Project Trade 21-Oct-2015 8,642,800 21-Oct- 2015 3,432,140 432,140 6,500,000 3,432,140 Inactive
2 Boli Pi Lubanga Twero Youth Produce Buying & Selling Trade 21-Oct-2016 7,500,000 26-Nov- 2016 7,875,000 375,000 2,690,000 7,875,000 Inactive
3 Boli Pii Cing Maleng Grinding Mill Trade 8-Nov-2018 6,840,000 8-Dec-2018 3,420,000 342,000 850,000 3,420,000 On going

21


4 Laban Can Deg Ming Public Address System Trade 26-Jun-2017 11,940,000 3-Aug-2017 12,537,000 597,000 - 12,537,000 On going
5 Laban Oruu Ki Tam Youth Produce Buying & Selling Trade 19-Oct-2016 7,500,000 21-Nov- 2016 0 - 7,500,000 - completed
6 Oguru Bed Ki Gen Animal Traction Trade 8-Nov-2018 7,390,000 26-Nov- 2018 7,110,000 369,500 280,000 7,110,000 On going
7 Oguru Wor Tweroni Youth Produce Buying & Selling Project Trade 1st July 2015 8,621,500 2nd Nov 2015 9,052,575 431,075 2,043,000 9,052,575 Inactive
8 Pageya Gum Pe Rom Youth Produce Buying & Selling Trade 13-Mar-2017 7,500,000 17.April.201 7 7,875,000 375,000 2,500,000 7,875,000 Inactive
9 Pageya Waryemo Can Produce Buying & Selling Group Trade 16-Jul-2015 7,332,000 14-Oct- 2015 7,698,600 366,600 1,240,000 7,698,600 On going
10 Paromo Can Rwode Pe Youth Ox- Cultivation Agricult ure 8-Sep-2016 9,670,000 10-May- 2017 10,153,500 483,500 - 10,153,500 On going
11 Paromo Jale Ber Youth Piggery Trade 26-Aug-2016 8,714,000 12-Apr- 2017 9,149,700 435,700 - 9,149,700 On going
12 Paromo Youth For Development Piggery Trade 26-Sep-2016 8,850,000 28-04-2017 8,592,500 442,500 700,000 8,592,500 On going
13 Payuta Straight Talk Youth Group Trade 11-Dec-2015 8,050,000 19.12.2015 2,131,000 106,550 5,919,000 2,131,000 On going
14 Payuta Tam Pi Wan Youth Piggery Project Trade 26-Sep-2016 8,290,000 26.12.2016 4,504,500 214,500 4,000,000 4,504,500 On going
15 Tuku Visible Youth Piggery Trade 13-Mar-2017 8,850,000 20.April.201 7 3,255,000 155,000 5,700,000 3,255,000 On going
16 Paminano Produce Buying & Selling Trade 23-Sep-2015 8,020,000 30-03- 2016 1,987,314 94,625 6,127,500 1,987,314 On going
17 Cet Kana Youth Piggery Project Trade 12-Jun-2015 8,676,000 20.10.2015 8,101,800 385,800 960,000 8,101,800 On going
18 Kulukeno Produce Buying & Selling Trade 19-Nov-2015 5,000,000 1.9.2015 3,150,000 150,000 2,000,000 3,150,000 On going
19 Lagwiny Youth Trade 19-Nov-2015 7,635,000 19.02.2016 7,281,750 On going

22


Piggery Project 346,750 700,000 7,281,750
20 Lawiya Dul Youth Masonry & Brick Laying Project Trade 27-Oct-2015 6,445,000 4.10.2015 4,824,550 229,550 1,850,000 4,824,550 On going
21 Layik Youth Piggery Trade 26-Sep-2016 9,320,000 26.12.2016 8,213,000 391,000 1,500,000 8,213,000 On going
22 Lukodi Youth Produce Buying & Selling Project Trade 23-Jul-2015 6,199,000 30-08-2015 5,143,950 244,950 1,300,000 5,143,950 On going
23 Obiya Youth Piggery Trade 21-Oct-2016 9,600,000 24.04.2017 6,059,550 288,550 3,829,000 6,059,550 Inactive
24 Oguru Produce Buying & Selling Trade 9-Jan-2016 7,054,200 2.11.2016 2,440,410 116,210 4,730,000 2,440,410 On going
25 Oguru Ulonygiu Produce Buying and Selling Trade 26-Jun-2017 7,100,000 3.8.2017 7,455,000 355,000 - 7,455,000 Inactive
26 Oturuloya Produce Buying & Selling 7-Nov-2016 7,000,000 7.12.2016 7,350,000 350,000 - 7,350,000 inactive
27 Owak Youth Piggery Project Trade 23-Jun-2015 6,500,000 31.10.2015 6,825,000 325,000 - 6,825,000 On going
29 Twon Okun Ribbe Ber Youth Farmers Agricult ure 18-Apr-2019 7,795,000 18.July.201 9 8,184,750 389,750 - 8,184,750 On going
30 Acutomer Par Pi Anyim Ox-Cultivation Agricult ure 23-Apr-2018 7,505,000 03.10.2017 7,880,250 375,250 - 7,880,250 On going
31 Ajani Atek Tera Youth Grinding Mills Trade 23-Mar-2017 6,855,000 23-Apr-17 5,801,250 276,250 1,330,000 5,801,250 On going
32 Ajanyi Yele Ber Youth Produce Buying & Selling Trade 23-Mar-2017 6,500,000 23.Jun.2017 5,688,900 270,900 1,082,000 5,688,900 On going
33 Ajanyi Mak Tic Youth Produce Buying & Selling Trade 23-Mar-2017 6,500,000 23.Jun.2017 5,040,000 240,000 1,700,000 5,040,000 On going
34 Lego Jami Youth Goat Rearing Group Boke Ber Wa Ool Ki Trade 23-Jul-2015 8,145,000 30-Oct-15 5,870,760 279,560 2,553,800 5,870,760 On going

23


35 Bura Ribe Aye Teko Youth Ox-Cultivation Agricult ure 23-Mar-2017 10,362,000 24.8.2017 8,780,100 418,100 2,000,000 8,780,100 On going
36 Corner Ward Kacel Watwero Youth Produce Buying & Selling Trade 13-Mar-2017 7,000,000 24.April.201 7 4,935,000 235,000 2,300,000 4,935,000 On going
37 Corner Ward Ribbe Aye Teko Piggery Youth Group Trade 23-Mar-2017 8,000,000 13.Jun.2017 4,035,067 192,017 4,159,650 4,035,067 On going
38 Lakwela Laping Oloyo Ox-Cultivation Agricult ure 21-Mar-2018 7,220,000 21.07.2018 7,056,000 336,000 500,000 7,056,000 On going
39 Omel A Lubanga Peyero Ox-Cultivation Agricult ure 26-Jun-2017 7,580,000 03.10.2017 6,909,000 329,000 1,000,000 6,909,000 On going
40 Omel B Youth Ox- Cultivation Agricult ure 26-Jun-2016 8,770,000 26.Sept.201 6 7,588,174 361,341 1,543,167 7,588,174 On going
41 Te-Olam Mak Tic Piggery Project Trade 26.Jun.2016 7,245,000 26.Sept.201 6 7,245,000 - 7,630,000 7,245,000 completed
42 Agoro Opar Pi Bulu Piggery Youth Group Trade 12-Jun-2015 8,877,000 28.10.2015 9,320,850 443,850 - 9,320,850 On going
43 Awalaboro Ox- Cultivation Agricult ure 21-Mar-2018 7,645,000 21.07.2018 8,027,250 382,250 - 8,027,250 On going
44 Kiteny Tam Pi Diki Youth Piggery Project Trade 12-Jun-2015 8,425,000 13.2.2016 8,846,250 421,250 - 8,846,250 On going
45 Lugore Piggery Youth Group Trade 12-Jun-2015 7,527,000 15-12-2015 6,853,350 326,350 1,000,000 6,853,350 On going
46 Mede Centre Waloko Kwo Ox- Cultivation Agricult ure 26-Jun-2017 8,730,000 03.Oct.2017 9,166,500 436,500 - 9,166,500 On going
47 Ongedo Wang Ma Waculo Produce Buying Trade 26-Jun-2017 7,100,000 26.July.201 7 7,035,000 335,000 400,000 7,035,000 Inactive
48 Oroko Wapwoyo Lutela Produce Buying & Selling Group Trade 12-Jun-2015 8,120,000 28.Sept.201 5 1,386,000 66,000 6,800,000 1,386,000 Inactive
49 Patwol Can Kaya Ox- Cultivation Agricult ure 3-Jul-2018 7,345,000 26.Oct.2018 7,712,250 367,250 - 7,712,250 On going

24


50 Pok Ogali Youth Ox- Cultivation Project Agricult ure 1-May-2016 6,758,000 30.Oct.2015 7,095,900 337,900 - 7,095,900 Inactive
51 Adak Alliance Piggery Project Trade 7-Jul-2015 9,215,000 28.Nov.201 5 9,675,750 460,750 - 9,675,750 Inactive
52 Adak Tii Pi Anyim Youth Ox-Cultivation Group Agricult ure 23-Mar-2017 9,010,000 23.Jun.2017 9,460,500 450,500 - 9,460,500 On going
53 Angany Cam Kwoki Youth Produce Traders Trade 19-Nov-2018 7,100,000 26.Dec.201 8 6,450,000 650,000 6,450,000 On going
54 Anyadwe Youth Produce Traders Trade 23-Nov-2018 7,100,000 23.Nov.201 8 3,549,800 3,550,200 3,549,800 On going
55 Awoonyim Wang Kalo Ox-Cultivation Project Agricult ure 10-Aug-2015 8,870,000 15.May.201 6 9,103,500 433,500 200,000 9,103,500 Inactive
56 Pajaa Kacel Watek Youth Ox-Cultivation Agricult ure 18-Apr-2019 8,410,000 18.July.201 9 8,410,000 - 8,410,000 On going
57 Patalira Kica Ber Piggery Project 23-Sep-2015 7,464,000 23.Dec.201 5 1,589,700 373,200 5,950,000 1,589,700 On going
58 Agung Atem Lwak Youth Ox-Cultivation Project Agricult ure 12-Jun-2015 7,691,000 30.Dec.201 5 1,828,050 87,050 5,950,000 1,828,050 On going
59 Akonyi Bedo Warocu Kwo Youth Produce Buying & Selling Trade 21-Oct-2016 7,720,000 19-Nov- 2016 7,161,000 341,000 900,000 7,161,000 On going
60 Coopil Mic Pa Lacwec Youth Ox-Traction Trade 19-Nov-2018 8,400,000 26.Nov.201 8 8400000 - - 8,400,000 On going
61 Youth Piggery Project Lapeta Vision Ahead Trade 12-Jun-2015 5,034,000 30-Dec- 2015 5,285,700 251,700 - 5,285,700 On going
62 Loyoboo A Utem Gum Youth Piggery Project Agricult ure 12-Jun-2015 6,238,000 30.Jan.2016 6,182,400 294,400 350,000 6,182,400 On going
63 Loyoboo Waribbe Youth Ox-Cultivation Agricult ure 4-Jul-2018 8,105,000 04.Oct.2018 5,000,000 - - 5,000,000 On going
64 Youth Piggery Oding Ribbe Ber 24-Oct-2016 8,800,000 9-May-17 9,240,000 440,000 - 9,240,000 On going

25


65 Oguru Tic Ryemo Can Youth Piggery Agricult ure 19-Nov-2018 7,900,000 26.Nov.201 8 1,975,000 - - 1,975,000 On going
66 Oguru Wang Nen Youth Poultry Keeping Poutry 16-Nov-2016 7,214,000 22-Dec- 2016 1,551,006 73,857 5,736,851 1,551,006 On going
67 Unyama A Diro Pe Rom Youth Poultry Poutry 19-Nov-2018 8,580,000 26.Dec.201 8 4,290,000 - 750,000 4,290,000 On going
68 Unyama B Wilobo Wire Ox-Cultivation Project Agricult ure 12-Jun-2015 4,700,000 30.Sept.201 5 3,202,500 152,500 1,650,000 3,202,500 On going
69 Angany Youth Animal Traction II Agricult ure 18-Apr-2019 7,680,000 12.Dec.201 9 7,680,000 On going
70 Anyomotwon Youth Animal Traction Agricult ure 19-Mar-2019 9,400,000 04.August.2 019 9,400,000 On going
71 Lakwela Youth Animal Traction II Agricult ure 18-Apr-2019 7,680,000 12.Nov.201 9 7,680,000 On going
72 Loyoboo Youth Animal Traction II Agricult ure 18-Apr-2019 9,400,000 4.August.20 19 9,400,000 On going
73 Omel B Youth Animal Traction II Agricult ure 18-Apr-2019 9,400,000 12.AUGUST. 2019 9,400,000 On going
74 Omel B Youth Animal Traction III Agricult ure 19-Mar-2019 9,400,000 4.August.20 19 9,400,000 On going
75 Patalira Youth Animal Traction Agricult ure 19-Mar-2019 9,400,000 4.August.20 19 9,400,000 On going
76 Unyama B Youth Poultry II Agricult ure 19-Mar-2019 7,060,000 12.May .2019 9,400,000 On going
77 Layik Youth Vegetables Growing II Agricult ure 19-Mar-2019 6,000,000 04.May.201 9 340,000 5,660,000 On going
78 Anyadwe Youth Carpentry II Works 19-Mar-2019 9,150,000 4-May-19 1,200,000 7,950,000 On going
79 Twonokun Youth Grinding Mill Trade 18-Apr-2019 8,800,000 12.05.2019 300,000 7,700,000 On going
80 Agoro Youth Produce Traders Trade 18-Apr-2019 8,000,000 4.May.2019 8,800,000 On going
81 Kinene Youth Produce Traders Trade 19-Mar-2019 8,000,000 04.May.201 9 8,000,000 On going
82 Kiteny Youth Produce Trade 19-Mar-2019 04.April.201 On going

26


Traders II 8,000,000 9 200,000 7,800,000
83 Kiteny Youth Produce Traders III Trade 18-Apr-2019 8,000,000 12.May .2019 8,000,000 On going
84 Laban Youth Produce Traders III Trade 18-Apr-2019 8,000,000 12.May.201 9 315,000 7,685,000 On going
85 Lugore Youth Produce Traders Trade 19-Mar-2019 8,000,000 04.May.201 9 8,000,000 On going
86 Pageya Bar Youth Produce Traders Trade 19-Mar-2019 8,000,000 04.May.201 9 700,000 7,300,000 On going
87 Unyama A Youth Produce Traders Trade 19-Mar-/2019 8,000,000 04.May.201 9 8,000,000 On going

27


Appendix V: Non Existent Groups

Project name Sector Date of disbursem ent Amount disbursed Recoverable amount 5% services fee where applicabl e Amount Recove red Amount due Remarks
Paromo Jale Ber Youth Piggery Trade 26-Aug-2016 8,714,000 8,714,000 435700 - 9,149,700.00 not existing
Oguru Ulonygiu Produce Buying and Selling Trade 26-Jun-2017 7,100,000 7,100,000 355000 - 7,455,000.00 Inactive
Oturuloya Produce Buying & Selling 7-Nov-2016 7,000,000 7,000,000 350000 - 7,350,000.00 not existing
Owak Youth Piggery Project Trade 23-Jun-2015 6,500,000 6,500,000 325000 - 6,825,000.00 not existing
Acutomer Par Pi Anyim Ox- Cultivation Agricultu re 23-Apr-2018 7,505,000 7,505,000 375250 - 7,880,250.00 not existing
Awalaboro Ox-Cultivation Agricultu re 21-Mar-2018 7,645,000 7,645,000 382250 - 8,027,250.00 disappeared
Kiteny Tam Pi Diki Youth Piggery Project Trade 12-Jun-2015 8,425,000 4,500,000 421250 - 8,846,250.00 not existing
Patwol Can Kaya Ox- Cultivation Agricultu re 3-Jul-2018 7,345,000 7344900 367250 - 7,712,250.00 not existing
Pok Ogali Youth Ox- Cultivation Project Agricultu re 1-May-2016 6,758,000 6758000 337900 - 7,095,900.00 not existing
Adak Alliance Piggery Project Trade 7-Jul-2015 9,215,000 9215000 460750 - 9,675,750.00 not existing
Obiya Youth Piggery Trade 21-Oct- 2016 9,600,0 00 9,600,000 480,000 6,251,000 inactive

Appendix VI: Non-Compliance with Repayment schedules- UWEP

Sub County Name Of Women Group Sector Amount Approved By Dec Amount Disbursed By- Tsu- Mglsd Repaymen t Date Recoverable Amount Amount Recovered 5% Surcharge Balance
Unyama Loyo Boo Akem Kwene Women Group Agriculture 8,086,000 8,086,000 14/04/2019 2,021,700 - - 8,086,000
Awach Kica Ber Women Group Agriculture 6,500,000 5,710,000 14/02/2019 2,379,500 937,000 - 4,773,000
Awach Yub Kiti Women Group Agriculture 8,068,000 6,880,000 14/04/2019 2,017,500 1,600,000 - 6,880,000
Awach Dii Cwinyi Women Group Agriculture 5,400,000 5,400,000 14/02/2019 2,250,000 900,000 - 4,500,000
Unyama Kinene Cing Ma Konyi Agriculture 7,888,000 7,888,000 14/3/2019 2,630,000 1,972,500 - 5,915,500
Bungatira Mon Yele Ayela Agriculture 6,133,000 6,133,000 14/4/2019 1,533,300 - - 6,133,000
Bungatira Nyeko Rac Women Group Agriculture 6,133,000 6,133,000 14/04/2019 1,533,300 - - 6,133,000
Bungatira Mar ber Women Group Wholesale and Retail Trade 6,133,000 6,133,000 14/02/2019 2,556,000 1,575,000 - 4,558,000
Bungatira Loyo Lega Women Group Agriculture 6,133,000 6,133,000 14/02/2019 2,044,800 2,556,000 - 4,088,200
Bungatira Tii Ki Lweti Women Group Wholesale and Retail Trade 6,133,000 6,133,000 14/02/2019 1,533,300 - - 6,133,000
Bungatira Can Pe Two Women Group Agriculture 8,643,000 7,000,000 14/4/2019 2,160,900 - - 7,000,000

29


Bungatira Good Faith Women Group Wholesale and Retail Trade 8,643,000 6,500,000 8/6/2019 200,000 1,200,000 - 5,300,000
Paicho Te-Olam Gang ber Women Group Agriculture 6,680,000 6,680,000 14/2/2019 2,783,500 558,000 - 6,122,000
Bungatira Rwot Omiyo Women Group Wholesale and Retail Trade 6,133,000 6,133,000 14/2/2019 2,557,500 - - 6,133,000
Bungatira Tidi Ma Myero Women Group Wholesale and Retail Trade 6,680,000 6,680,000 14/02/2019 2,783,500 - - 6,680,000
Bungatira Gene Ber Women Group Agriculture 6,133,000 6,133,000 14//04/2019 1,533,300 - - 6,133,000
Palaro Lugore Tute Ki Cingi Agriculture 6,680,000 6,680,000 14/02/2019 2,785,000 1,500,000 - 5,180,000
Palaro Kiteny Rwot Omiya Women Group Industry 6,680,000 6,680,000 14/o2/2019 2,785,000 999,400 - 5,680,600
Unyama Loyo Boo Ket Can Itic Wholesale and Retail Trade 8,086,000 8,086,000 14/03/2019 2,695,600 - - 8,086,000
Paicho Dwere Kec Kakare Agriculture 7,788,000 7,288,000 14/04/2019 1,821,900 2,035,000 - 5,253,000
Unyama Loyoboo kica ber Kidere Industry 5,300,000 5,300,000 14/01/2019 2,650,200 1,464,000 - 3,836,000
Paicho Anyomotwwon Pit Odong Ki Mon Wholesale and Retail Trade 8,003,000 8,003,000 14/03/2019 2,668,000 1,971,100 - 6,031,900
Awach Waribu Cing wa Wholesale and Retail Trade 6,680,000 6,680,000 14/01/2019 3,340,200 1,279,900 - 5,400,100
Awach Min Latin Women's Group Whole Sale and Retail Trade 6,986,000 6,776,000 29-10-2017 6,776,000 1,464,000 264,600 5,576,600
Awach Lagada Yil ki Wade Women's Group Entertainment & Recreation 8,985,000 8,780,000 11/10/2017 8,780,000 4,997,000 264,650 5,557,650

30


Awach Pit odong ki Mon Women's Group Trade & Whole sale 6,680,000 5,650,000 10/4/2017 5,650,000 2,036,900 180,655 4,229,255
Awach Atek Ki Lwak Women's Group Whole Sale and Retail Trade 6,680,000 5,201,500 4/10/2017 5,201,500 2,669,800 160,005 4,492,705
Awach Lacede Women's Group Agriculture 8,068,000 7,440,000 3/3/2018 7,440,000 2,080,000 307,000 6,513,500
Awach Wot Tek Women's Group Agriculture 8,068,000 6,880,000 1/2/2018 6,880,000 4,588,000 171,950 5,331,450
Bungatira Lacan Pe Kun Women's Group Whole Sale and Retail Trade 6,100,000 5,200,000 4/10/2017 5,200,000 2,601,000 154,980 3,718,890
Bungatira Adeg Anii Fish Mongers Women's Group Trade & Whole sale 6,500,000 5,310,000 4/10/2017 5,310,000 2,210,400 177,090 3,718,890
Can Deg Mone Women's Group Whole Sale and Retail Trade 6,680,000 5,480,000 7/10/2017 5,480,000 896,700 251,165 5,274,465
Bungatira Opit Lutino Women's Group Agriculture 6,133,000 5,950,000 10/1/2018 5,950,000 1,670,800 213,960 4,493,160
Bungatira Tene Ki Lawoti Women's Group Agriculture 6,133,000 5,633,000 4/1/2018 5,633,000 800,000 241,650 5,074,650
Bungatira Mar Latini 'A' Women's Group Agriculture 6,133,000 6,133,000 10/1/2018 6,133,000 1,022,200 255,540 5,366,340
Bungatira Rwot Twero Women's Group Whole Sale and Retail Trade 6,680,000 5,048,000 4/10/2017 5,048,000 841,400 210,330 4,416,930
Bungatira Kabake Women Group Agriculture 6,133,000 6,133,000 4/1/2018 6,133,000 5,172,800 102,210 4,416,930
Bungatira Rwot Oyee Women's Group Agriculture 6,680,000 6,133,000 2/2/2018 6,133,000 5,028,000 78,000 4,437,000

Bungatira

31


Paicho Lakwela Waribu Cingwa Women's Group Whole Sale and Retail Trade 6,680,000 6,570,000 4/10/2017 6,570,000 6,570,500 - 2,736,300
Paicho Te Olam Lubanga Mamiyo Women's Group Whole Sale and Retail Trade 6,680,000 6,339,000 4/10/2017 6,339,000 6,339,000 - 3,171,000
Paicho Corner Mon Bunyu Women's Group Whole Sale and Retail Trade 6,680,000 5,781,000 4/10/2017 5,781,000 2,846,200 146,740 3,707,940
Paicho Lalworo Tem Gumi Women Group Whole Sale and Retail Trade 6,760,000 6,700,000 4/10/2017 6,700,000 6,700,000 - 3,820,000
Palaro Mede Centre Mon Aye Guti Women Group Agriculture 7,350,000 7,350,000 9/3/2018 7,350,000 3,000,000 146,740 5,932,740
Palaro Awal Aboro Opoo Lacen Women Group Agriculture 8,086,000 6,805,000 1/12/2017 6,805,000 314,000 324,550 7,129,550
Palaro Poko Ogali Odokomit Women's Group Agriculture 7,086,000 6,880,000 2/1/2018 6,880,000 2,630,000 212,500 4,462,500
Palaro Oroko Waneno Anyim Women Group Whole Sale and Retail Trade 6,680,000 5,905,000 4/10/2017 5,905,000 2,500,000 170,250 3,405,000
Unyama Unyama B Pit Lit Women Group Agriculture 8,643,000 7,755,000 4/10/2017 7,755,000 4,334,200 171,040 5,232,040
Unyama Unyama B Can Kelo Diro Women Group Whole Sale and Retail Trade 6,696,000 5,668,000 4/10/2017 5,668,000 3,234,500 121,675 5,314,175
Unyama Agung Lubanga Pe Wany Agriculture 8,086,000 7,080,000 2/1/2018 7,080,000 2,660,000 232,050 5,542,050

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Unyama Lapeta Lubanga Ma Miyo Women's Group Agriculture 8,086,000 7,080,000 22/2//2018 7,080,000 7,168,500 88,500 5,398,500
Unyama Coopil Ribe Ber Women Group Agriculture 8,643,000 7,755,000 6/12/2017 7,755,000 996,000 337,950 7,500,950
Total 357,531,000 331,887,500 230,679,500 107,919,800 4,985,780 270,006,460

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