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+[{"content": "THE REPUBLIC OF UGANDA \n \n \nREPORT OF THE AUDITOR GENERAL TO PARLIAMENT  \nFOR THE FINANCIAL YEAR ENDED 30TH JUNE 2018 \n \n \n \nOFFICE OF THE AUDITOR GENERAL \nUGANDA \n \n \n \n \nDECEMBER, 2018 \nii \niii \n \nTABLE OF CONTENTS \n \nLIST OF TABLES ......................................................................................................................... v \nABBREVIATIONS AND ACRONYMS .............................................................................................. vi \nGLOSSARY OF TERMS ...............................................................................................................viii \nFOREWORD BY THE AUDITOR GENERAL ..................................................................................... ix \nPART 1: INTRODUCTION AND PURPOSE OF THE REPORT ............................................................. 1 \n1.1 \n1.1 \nIntroduction ........................................................................................................................... 1 \n1.2 \n1.2 \nPurpose .................................................................................................................................. 1 \n1.3 \n1.3 \nSummary of Audit Results ........................................................................................................ 2 \n1.4 \nHighlights from Audits Performed ............................................................................................. 4", "metadata": {"page": 0, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "PART 2: CONSOLIDATED FINANCIAL STATEMENTS ..................................................................... 10 \n2.1 \nOpinion of the Auditor General on the Government of Uganda Consolidated Financial Statements of \nMDAs for the Year ended 30th June 2018 ................................................................................ 10 \n2.2 \nReport and Opinion of the Auditor General on the Consolidated Financial Statements of District Local", "metadata": {"page": 2, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Governments for the Year ended 30th June 2018 .................................................................... 23 \n2.3 \nReport and Opinion of the Auditor General on the Consolidated Financial Statements Of Municipal \nCouncils for the Year ended 30th June 2018 ............................................................................. 31 \nPART 3: GOVERNMENT MINISTRIES, DEPARTMENTS AND AGENCIES (MDAS) ............................... 39 \n3.1", "metadata": {"page": 2, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "3.1 \nSummary of Audit Results ...................................................................................................... 39 \n3.2 \nCross \u2013 Cutting Issues for Consideration by the Oversight Committees ...................................... 39 \n3.3 \n3.3 \nSectoral Key Findings ............................................................................................................ 48 \n3.4 \nSummary of Audit Results of entities ...................................................................................... 62", "metadata": {"page": 2, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "PART 4: COMMISSIONS, STATUTORY AUTHORITIES AND STATE ENTERPRISES ........................... 63 \n4.1 \nSummary of Audit Results ...................................................................................................... 63 \n4.2 \nFinancial Performance of Public Corporations and State Enterprises for the Year ended 30th June \n2018 .................................................................................................................................... 64 \n4.3 \nCross-Cutting Issues for Consideration by the Oversight Committees ......................................... 74 \n4.4 \n4.4 \nSectoral Key Findings ............................................................................................................ 86 \n4.5 \nSummary of Audit Results of Entities ...................................................................................... 92 \nPART 5: LOCAL AUTHORITIES/ GOVERNMENTS .......................................................................... 93 \n5.1 \nSummary of Audit Results ...................................................................................................... 93 \n5.2 \n5.2 \nCross-Cutting Issues for Consideration by the Oversight Committees ......................................... 94 \niv \n \n5.3 \nSummary of Audit Results of Specific Entities ........................................................................ 102 \nPART 6: VALUE FOR MONEY .................................................................................................... 103 \n6.1 \n6.1 \nOverview ............................................................................................................................ 103 \n6.2 \nDefinition and Focus of VFM Audits ....................................................................................... 103 \n6.3 \n6.3 \nKey Findings, Conclusions and Recommendations .................................................................. 105 \nPart 7: SPECIAL AUDIT REPORTS ............................................................................................ 137 \n7.1 \n7.1 \nSummary of Special Audit Results ......................................................................................... 137 \nANNEXURES ........................................................................................................................... 140", "metadata": {"page": 2, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "ANNEXURE 1: OTHER INFORMATION, ACCOUNTING OFFICER\u2019S AND MY RESPONSIBILITIES .............. 140 \nANNEXURE II: SUMMARY ENTITY FINDINGS OF MDAS ..................................................................... 143 \n2.1 \nAdverse Opinions ................................................................................................................ 143 \n2.2 \n2.2 \nQualified Opinions ............................................................................................................... 144 \n2.3 \nUnQualified Opinions ........................................................................................................... 157 \nANNEXURE III: SUMMARY FINDINGS OF COSASE ............................................................................ 183 \n3.1 \nUnqualified Opinions ........................................................................................................... 183 \n3.2 \n3.2 \nQualified Opinions ............................................................................................................... 207 \nANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS ....................................................... 214 \n4.1 \n4.1 \nQualified Opinions ............................................................................................................... 214 \n4.2 \nUnqualified Opinions ........................................................................................................... 222 \nANNEXURE V: REPORTS AND CONSOLIDATED GOVERNMENT OF UGANDA FINANCIAL STATEMENTS .. 283", "metadata": {"page": 3, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "v \n \nLIST OF TABLES \nTable 1: Status of Audit performance for audit year 2018............................................................... 3 \nTable 2: Summary of Opinions ..................................................................................................... 3 \nTable 3: Non-deduction and Non-remittance of taxes .................................................................. 43 \nTable 4: Wasteful/Nugatory Expenditure..................................................................................... 44 \nTable 5: Outstanding Receivables .............................................................................................. 45 \nTable 6: Untitled/Land/Encroached land/Other Land Matter ......................................................... 46 \nTable 7: Pending Legal Cases .................................................................................................... 47 \nTable 8: Under absorption of project funds ................................................................................. 52", "metadata": {"page": 4, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Table 9: Details of Management Information systems within JLOS sector ...................................... 56 \nTable 10: Un-Consolidated State Enterprises ............................................................................... 64 \nTable 11: Profitability of Enterprises ........................................................................................... 66 \nTable 12: Returns on Assets ...................................................................................................... 68 \nTable 13:  Liquidity of Enterprises .............................................................................................. 70 \nTable 14: Enterprise Gearing ..................................................................................................... 71 \nTable 15: Enterprises' ability to service loan obligations ............................................................... 73 \nTable 16: Corporate governance weaknesses .............................................................................. 75 \nTable 17: Pending Legal Cases .................................................................................................. 77 \nTable 18: Wasteful/ Nugatory Expenditure .................................................................................. 78 \nTable 19: Staff Shortages .......................................................................................................... 79 \nTable 20: Outstanding Receivables ............................................................................................. 80 \nTable 21: Noncompliance with statutory deductions .................................................................... 82 \nTable 22: Land Matters ............................................................................................................. 83 \nTable 23: Procurement Anomalies .............................................................................................. 85 \nTable 24: Non-operational projects ............................................................................................ 90 \nTable 25: Summary of Audit Results ........................................................................................... 93", "metadata": {"page": 4, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Table 27: Recoveries for on-going projects for 2015/16-2017/18 .................................................. 95 \nTable 28: Status of Medical Equipment ....................................................................................... 98 \n \nLIST OF FIGURES \nLIST OF FIGURES \nFigure 1: Summary of Opinions .................................................................................................. 63", "metadata": {"page": 4, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "vi \n \nABBREVIATIONS AND ACRONYMS \nLIST OF ACRONYMS \nACRONYM \nDESCRIPTION \nAG \nAuditor General \nAO \nAccounting Officer \nBn \nBillion \nBoU \nBank of Uganda \nCAs \nContracting Authorities \nDLB \nDistrict Land Board \nFY \nFinancial Year \nGoU \nGovernment of Uganda \nIESBA \nInternational Ethics Standards Board for Accountants \nIMF \nInternational Monetary Fund \nKIS \nKalangala Infrastructure Services  \nMDAs \nMinistries ,Departments and Agencies \nMEMD \nMinistry of Energy and Mineral Development \nMOFPED \nMinistry of Finance, Planning, and Economic Development \nMoGLSD \nMinistry of Gender Labour and Social Development \nMoU", "metadata": {"page": 5, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "MoU \nMemoranda of Understanding \nMTEF \nMedium Term Expenditure Framework \nNAA \nNational Audit Act \nNBI \nNational Backbone Infrastructure \nNDP \nNational Development Plan \nNDPII \nSecond National Development Plan \nNEMA \nNational Environment Management Authority \nNGO \nNon-Governmental Organisation \nNIN \nNational Identification Number \nNPA \nNational Planning Authority \nNWSC \nNational Water and Sewerage Corporation \nOAG \nOffice of the Auditor General", "metadata": {"page": 5, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "vii \n \nPAPs \nProject Affected Persons \nPDMF \nPublic Debt Management Framework \nPFMA \nPublic Finance Management  Act, 2015 \nPS/ST \nPermanent Secretary/Secretary to the Treasury \nPSST \nPermanent Secretary and Secretary to Treasury \nTAI \nTreasury Accounting Instructions, 2016 \nTIN \nTax Identification Number \nTWGs \nTechnical Working Groups \nUCF \nUganda Consolidated Fund \nUGX \nUganda Shillings \nUSD \nUnited States of America Dollars \nUSMID \nUganda Support for Municipal Infrastructure Development  \nWMD \nWetlands Management Department \nYIGs \nYouth Interest Groups \nYLP \nYouth Livelihood Programme", "metadata": {"page": 6, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "viii \n \nGLOSSARY OF TERMS \n \n \nAgronomy \nThe scientific study of soil management and crop production, including \nirrigation and the use of herbicides, pesticides, and fertilizers. \nClassified Expenditure \nThe expenses and commitments incurred by an authorised agency for \nthe collection and dissemination of information related to national \nsecurity interests \nCognizant \nHaving knowledge or awareness. \nContingent Liability \nA potential liability that may occur depending on the outcome of an \nuncertain future event. \nDomestic Arrears \nDomestic arrears refer to short-term debts incurred by governments \nagainst unpaid procurement invoices for supply of goods and services \nduring the financial year \nExternal Debt \nPortion of a country's debt that was borrowed from foreign lenders \nincluding commercial banks, governments or international financial \ninstitutions.", "metadata": {"page": 7, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "institutions.  \nGarnish \nServe notice on (a third party) for the purpose of legally seizing money \nbelonging to a debtor or defendant. \nHydromet Stations \nAn institution that conducts meteorological and hydrological observations \nof weather conditions and the condition of oceans, seas, rivers, lakes, \nand marshes \nImpact Evaluation/ \nAnalysis \nThis is an assessment of a project, program, or policy which looks for \nchanges in outcome that are directly attributable to that program/ \nproject/ policy. \nNugatory Expenditure \nExpenditure that does not achieve any result \nRecruitment \nRefers to the process of attracting, screening, selecting, and on boarding \na qualified person for a job, provided by an employer in another territory \nand the preparation for their departure. \nRevolving Fund \nA fund that is continually replenished as withdrawals are made. \nSatisfactory", "metadata": {"page": 7, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Satisfactory \nThe Municipality exhibited outstanding performance on a number of \nperformance parameters used in the assessment tool. \nSediments \nMatter that settles to the bottom of a liquid \nSovereign Immunity \nRefers to the fact that the government cannot be sued without its \nconsent. \nTracer Studies \nStudies to determine whether or not the graduates\u2019 specific works \nassigned are related to their field of study", "metadata": {"page": 7, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "ix \n \nFOREWORD BY THE AUDITOR GENERAL \nIn accordance with my mandate as stipulated under Article 163 of the \nConstitution of the Republic of Uganda and as amplified by the National \nAudit Act, 2008, I hereby present to you the Annual Audit Report on the \npublic accounts of Uganda for the financial year ended 30th June, 2018. \n \nThis is the second year of reporting in a summarized format where am \nable to give you a helicopter view of the 1919 reports that I have audited \nduring the year.    \nThis report contains my highlights, key findings and crosscutting issues \nacross Ministries, Departments and Agencies, Public Corporations and State Enterprises and Local \ngovernments as well as annexure of summaries of my Audit findings.  The individual entity reports have \nbeen submitted to Parliament separately and give the details.  \n \nIn 2017, I adopted a thematic approach to audit, and this year chose three areas.   I assessed", "metadata": {"page": 8, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "government wide risk and ascertained that an in depth analysis of these areas would provide enhanced \ninformation to enable easier constructive oversight by Parliament that would eventually feed into better \ngovernment performance.  The themes chosen were: 1) Budget implementation, 2) Youth Livelihood \nprogramme and 3) Public Debt.  Issues that need consideration are contained in the report and for Public \nDebt, I have also issued a separate detailed report. \n \nThe highlights in this report will provide you with issues that my audit found to be most pertinent that I \nconsidered important to draw to the attention of those charged with governance. \n \nFor the first time, the Accountant General produced four sets of consolidated statements for:  1) MDA\u2019s, \n2) District Local Governments, 3) Municipal Councils and 4) Performance of State Enterprises and \nCommission.   I have issued opinions on the first three and given an analysis of the information in the \nfourth consolidated statement.  \nIt is my expectation that the report will enable enhancement of public accountability and will be used to \nmake a difference.   \nThank you. \n \nJohn F.S. Muwanga \nAUDITOR GENERAL \nDate: 29th December 2018", "metadata": {"page": 8, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "1 \n \nPART 1: INTRODUCTION AND PURPOSE OF THE REPORT \n1.0 \nIntroduction and Purpose   \n1.1 \nIntroduction \nI am required by Article 163(3) of the Constitution of the Republic of Uganda and \nSection 13 and 19 of the National Audit Act 2008 to audit and report on the Public \nAccounts of Uganda and of all public offices including the Courts, the Central and Local \nGovernment Administrations, Universities and Public Institutions of like nature and any \nPublic Corporations or other bodies established by an Act of Parliament. \n \n \nSection 13 (b) of the National Audit Act 2008 further requires me to conduct the \nfollowing audits: \n\uf0b7 \nFinancial audits \n\uf0b7 \nValue for money,  \n\uf0b7 \nGender and Environment and any other audits in respect of any project or \nactivity involving public funds. \n\uf0b7 \nClassified expenditure \n\uf0b7", "metadata": {"page": 9, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Classified expenditure \n\uf0b7 \nAudit of all government investments \n\uf0b7 \nProcurement Audits \n\uf0b7 \nAudit of the treasury memoranda \n \nUnder Article 163 (4) of the Constitution, I am also required to submit to Parliament \nannually a Report of the Accounts audited by me for the year immediately preceding. \nI am therefore, issuing this report in accordance with the above provisions. \n1.2 \nPurpose \n \nThe purpose of this report is to provide; \n\uf0b7 \nA summary of audit results for audits done in the year \n\uf0b7 \nReport and Opinion of the Auditor General on the \n\uf0d8 Government of Uganda Consolidated Financial Statements for the year ended \n30th June 2018 \n\uf0d8 Annual Consolidated Financial Statements of District Local Governments for the \nyear ended 30th June 2018 \n\uf0d8 Annual Consolidated Financial Statements of Municipal Councils for the year \nended 30th June 2018", "metadata": {"page": 9, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "2 \n \n\uf0b7 \nPerformance highlights of the Auditor General on the Consolidated Summary \nStatement of Financial Performance of Public Corporations and State Enterprises \n\uf0b7 \nSummary of Audit Results of specific entities which include opinions from the audit \nof Ministries, Departments, Agencies, Commissions, Statutory Corporations and \nLocal Governments. \n\uf0b7 \nSectoral and cross cutting issues/findings, implications and recommendations from \nthe audit of Ministries, Departments, Agencies, Commissions, Statutory \nCorporations and Local Governments. \n\uf0b7 \nKey findings, implications and recommendations from Value for Money and other \nSpecial Audit Reports. \n \nThe report is arranged in seven parts, namely; \nPart 1: Introduction and Purpose of the Report \nPart 2: Opinion on the Consolidated Financial Statements of MDAs and LGs \nPart 3: Audit results on Government Ministries, Departments and Agencies \nPart 4: Audit results on Commissions and Statutory Corporations", "metadata": {"page": 10, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Part 5: Audit results on Local Government \nPart 6: Audit results on Value for Money Reports \nPart 7: Audit results on Special Reports \n1.3 Summary of Audit Results \n1.3.1 General Performance \nContained in this report, is a total of 1919 audits, which I conducted and completed \nduring the year. The audits include 1863 financial audits comprising of 168 MDAs, 134 \nCommissions, Statutory Authorities and State Enterprises, and 1561 Local Governments. \nI have included 10 Value for Money reports, 18 Specialised/Engineering and 3 IT audit \nreports. The Engineering Audit reports have been included in the individual entity \nreports. \n \nThe 25 forensic/special reports have been issued to the respective stakeholders who \nrequested them.  \n          \n        Details of the general performance are provided in Table Below.", "metadata": {"page": 10, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "3 \n \nTable 1: Status of Audit performance for audit year 2018 \nAudited entities \nPlanned Audits \nCompleted \nAudits \nAudit Progress \nLocal Governments \n2434 \n1561 \n440 \nMinistries, \nDepartments \nand \nAgencies \n218 \n168 \n \nPublic Corporations and State \nEnterprises \n113 \n134 \n \nSpecial, IT and Forensics \n36 \n28 \n6 \nVFM \n12 \n10 \n \nEngineering Audits \n6 \n18 \n \nTOTAL \n2819 \n1919 \n \n \n \n1.3.2 Summary of Opinions", "metadata": {"page": 11, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "1.3.2 Summary of Opinions \nOf the 466 financial audits concluded, 428 (91.8%) entities had unqualified opinions, 37 \nentities had qualified opinions and 1 entity had an adverse opinion. \nThe table below provides the summary of the Opinions: \n          Table 2: Summary of Opinions \nS/N \nEntity Category \nType of Opinion \nTotal  \nUnqualified \nQualified \nAdverse \nDisclaimer \n1 \nMinistries, \nDepartments, \nAgencies and Projects \n154 \n13 \n1 \n0 \n168 \n2 \nCommissions, \nStatutory Authorities \nand State Enterprises \n125 \n9 \n0 \n0 \n134 \n3 \nLocal Governments \n149 \n15 \n0", "metadata": {"page": 11, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "15 \n0 \n0 \n164 \n \nTotal per category \n428 \n37 \n1 \n0 \n466 \n*This excludes 355 secondary schools and 1042 Lower Local Government audit \nreports issued during the year. \n \nThe details of Opinions for each entity are given in the individual parts of the report \nrelating to financial audits.", "metadata": {"page": 11, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "4 \n \n1.4 Highlights from Audits Performed \nBelow are brief highlights of my findings, the details of which are in Parts 2 to 6 of this \nreport. \n1.4.1 Planning and Budgeting \n\uf0b7 \nThere were gaps in Government planning and budgeting which affect the \ntimeliness, accuracy and usefulness of plans by Government. The shortcomings \ninclude; sector delays to submit plans, lack of service delivery standards in all MDAs \nand LGs, delay in issuing of circular for NDP III by NPA, failure by NPA to undertake \nmid-term review assessment of the NPD II, failure by 40 entities to submit strategic \nplans, failure by 54% of MDAs in attaining satisfactory score on Certificate of \nCompliance (CoC). As a result most sector plans and annual budgets are not aligned \nwith the NDP and assessing service delivery and level of implementation of the NDP \nis difficult without service delivery standards and regular reviews.", "metadata": {"page": 12, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nOut of UGX 28.2trillion government had set out to receive in form of domestic, \ndevelopment partner funding, Treasury Instruments and Appropriation in Aid (AIA) \nonly UGX. 26.6trillion (94.3%) was received leading to a shortfall of UGX 1.6trillion \n\uf0b7 \nDuring the year, government budgeted to spend a total of UGX 30.8trillion, through \nMDAs, LGs, Referral Hospitals, Missions and embassies. Only UGX26.1trillion was \nreleased representing a performance of 85%. This affects implementation of \nplanned activities.  \n1.4.2 \nPension and Gratuity \n\uf0b7 \nBy close of the financial year, MDAs and LGs had not paid out UGX65.6bn in \nPension and gratuity arrears despite the fact that these funds had been released.", "metadata": {"page": 12, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Funds were thus returned to the UCF. The implication is that either the pensioners \nare non-existent or MDAs/LGs are denying/delaying beneficiaries their benefits. \n1.4.3 \nManagement of Public Debt \n\uf0b7 \nDebt has increased by 22% from UGX33.99trillion as at 30th June 2017 to \nUGX41.51trillion as at 30th June 2018. \n\uf0b7 \nAlthough Uganda\u2019s debt to GDP ratio of 41% is still below the IMF risky threshold \nof 50% and compares well with other East African countries, it is unfavourable \nwhen debt payment is compared to national revenue collected which is the highest \nin the region at 54%.   \n\uf0b7 \n50% of the loans sampled totalling UGX 3.98trillion will expire in 2020. If \ngovernment is to service the loans as projected in the next financial years", "metadata": {"page": 12, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "5 \n \n(2018/2019 and 2019/2020), it would require more than 65% of the total revenue \ncollections which is over and above the historical sustainability levels of 40%.   \n\uf0b7 \nInterest payments (domestic and external) during the year amounted to UGX \n2.34trillion, which is 17% of total revenue collections, above the limit set in Public \nDebt management Framework 2013 of 15%. This has been on the rise for the last \n4 years. \n\uf0b7 \nAlthough absorption of external debt has improved compared to last financial year, \nI noted some loans with absorption levels as low as 10% and below. An example \nis the USMID project with over UGX95bn (95%) still on the various accounts of \nMunicipal Councils by close of year, despite various incomplete and abandoned \nworks due to non-payment to Contractors. Another project, Mbarara-Nkenda and", "metadata": {"page": 13, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Tororo-Lira transmission line has delayed for almost 8 years resulting into \ncancellation of the loan by the funder with an undisbursed loan amount of USD \n6.5m.    \n\uf0b7 \nI noted that significant value loans have stringent conditions which could have \nadverse effects on Uganda\u2019s ability to sustain its debt. These conditions include; \nwaiver of sovereign immunity by government over all its properties and itself from \nenforcement of any form of judgement, adoption of foreign laws in any \nproceedings to enforce agreements, requiring government to pay all legal fees and \ninsurance premiums on behalf of the creditor. \n1.4.4 \nYouth Livelihood Program \n\uf0b7 \nWhereas Ministry of Gender, Labour and Social Development had budgeted for a \ntotal amount of UGX. 231.2 bn for the F/Y 2013/2014 to F/Y 2017/2018, only UGX. \n161.1bn (69.7%) was released to the program resulting in a shortfall of", "metadata": {"page": 13, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "UGX.70.1bn (30.3%).  \nAs a result only 15,979 (67%) of the proposed 23,850 projects were funded. This \naffected the number of youths who had been targeted by the program by \nbenefiting only 195,644 out of 286,200 youths, (68%) by 30th June 2018. \n\uf0b7 \nFrom a total amount of UGX.38.8 bn that was disbursed to 5,505 YIGs in the \nfinancial years 2013/2014 and 2014/2015, on average, only 26.7% was recovered \nfrom the youth countrywide. There is high probability that the balance of almost \nUGX28.4bn may never be recovered as almost 64% of the sampled projects, \nconsisting of 71% value of loans, were non-existent. Another 25% had reportedly \nembezzled or diverted the funds.", "metadata": {"page": 13, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "6 \n \n\uf0b7 \nIn the financial years 2015/16 to 2017/18, out of a total amount of UGX.83.3bn \ndisbursed to 10,444 Youth Groups there was a noted improvement of recoveries \nranging from 24% in 2015/16 to 60% in 2017/18 which is still below satisfactory \nperformance. \n\uf0b7 \nOut of the total amount of the UGX.18.1bn recovered from the YIGs at the time of \naudit, UGX.16.1bn (90%) had been transferred to the Revolving Fund in BOU \naccording to the guidelines. Besides, only UGX.8bn had been revolved to other \nYouth Groups. Delay in revolving funds to other eligible groups undermines the \nultimate goal of the program. \n1.4.5 Funding for Tax Incentives \nBecause of lack of a proper policy, tax incentives are given to Investors without an", "metadata": {"page": 14, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "accompanying budget. Close of financial year debts for the incentives had grown by \n83% to UGX153.6bn up from UGX83.8bn in the previous year. \n1.4.6 Payroll and Pension management  \n\uf0b7 \nOut of the total Government staff establishment of 469,216 positions, only 311,987 \npositions had been filled leaving a gap of 157,229 representing 34% of vacant \nposts across MDAs/LGs. This affects service delivery as a majority of these are \ncritical jobs like Doctors, Clinical Officers, Professors, commissioners. Public \nUniversities and Local government districts were most affected. \n1.4.7 \nManagement of court awards and compensations  \n\uf0b7 \nAlthough government has won many cases in court and has been awarded a total \nof UGX 20.6bn as at 30th June 2018, this money has not been collected.  \n\uf0b7 \nGovernment accumulated liabilities amounting to UGX 655bn in respect of", "metadata": {"page": 14, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "unsettled court awards. As a result of non-payment of these liabilities, some cases \nhad accumulated interest amounting to UGX.124bn for close to 10 years.  \n\uf0b7 \nDuring the year under review, I noted that a sum of UGX15.8bn was garnished \nfrom three government Agency accounts resulting from Court judgements to \ncreditors. This leads to the suspension of rights to withdraw funds from the \naffected accounts thus delaying government projects/activities. \n1.4.8 \nLand management issues    \nSignificant pieces of land owned by government MDAs, SEs and LGs have either been \nencroached on, lack titles or are undeveloped. Further, over 2m hectares of forest", "metadata": {"page": 14, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "7 \n \ncover have been encroached upon with Police, Prisons and NAGRIC land the most \naffected.  \n \n1.4.9 \nControl and performance of State Enterprises and Corporations \n\uf0b7 \nSince 2012, government has made investments in various projects, through \nUganda Development Corporation (UDC), amounting to UGX70.1bn. However \nprojects with investments of UGX53.2bn are not operational. The only operational \nproject of KIS with an investment of UGX 16.9bn and 45.7% shareholding by UDC \nhas not declared any profits to UDC since 2012.  \n\uf0b7 \nI also noted that some assets like Munyonyo Commonwealth Resort, Nile Hotel, \nLogistics and Tristar Apparels, in which government has ownership have not been \ntaken over for management by UDC. Government could be losing a lot of revenue \nfrom these investments. \n\uf0b7", "metadata": {"page": 15, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "from these investments. \n\uf0b7 \nOut of twenty seven (27) State Enterprises, only 17 (58.6%) made profits during \nthe year. Of the profit-making enterprises, only one entity (New Vision) declared \ndividends to government.  \n1.4.10 \nSuspected Fraud \n\uf0b7 \nI noted that UGX.2.3bn had been paid to 6 Apac district officials without any \nsupporting documents. There were also no details on the IFMS (Tier II) payment \nfile to indicate the purpose for the payments. Two staff have so far been interdicted \nand investigations continue. \n \n1.4.11 \nInadequate financial Controls \nI noted that MDAs and Statutory Authorities continue overriding financial controls \nwhich has resulted in Mischarge of expenditure amounting to UGX. 369.8 bn, \nunaccounted for expenditure of UGX 21.7 bn, wasteful expenditure of UGX 66.9 bn \nand expenditure on undisclosed domestic arrears amounting to UGX 377.1 bn.", "metadata": {"page": 15, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "8 \n \n1.4.12 \nPreparedness by the government of Uganda for the implementation of \nsustainable development goals (2030 agenda) \nWhereas government committed itself to implement SDGs Agenda 2030 over the next \n15 years from 2016 to 2030, and had formulated the SDGs Coordination framework \nand launched the SDGs roadmap in 2018, some gaps were noted in the \noperationalisation of the SDGs framework which pose a challenge in creating a suitable \nenvironment for their implementation. The gaps noted included:  \n\uf0b7 \nFailure by the National Planning Authority (NPA) to guide the review process \nof SDGs to identify applicable goals and targets, and how they were to be \nreflected in Uganda\u2019s development policies, strategies, and planning processes, \nwhich also affects the ability of the MoFPED to adequately budget and mobilise \nfunds for the implementation of all SDGs.  \n\uf0b7", "metadata": {"page": 16, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nLow awareness by the Public in regard to SDGs,  \n\uf0b7 \nTechnical Working Groups (TWGs) to steer the SDGs function were not fully \nconstituted, and responsibilities to the various parties in the TWG had not been \nfully assigned.  \n\uf0b7 \nUBOS was yet to establish comprehensive baseline data on all applicable \ntargets that would be used to track progress for SDGs implementation. \n1.4.13 \nManagement of wetlands in Uganda by the wetlands management \ndepartment, ministry of water and environment  \n\uf0b7 \nThe roadmap for cancellation of land titles in wetlands approved by Cabinet \nhad not been funded by Ministry of Finance, Planning and Economic \nDevelopment (MoFPED), and this hindered its implementation.  \n\uf0b7 \nNo evidence was obtained that shapefiles indicating wetland boundaries were \nbeing used by Ministry of Lands to prevent further issuance of titles in wetlands. \n\uf0b7", "metadata": {"page": 16, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nWhereas government\u2019s aim was to increase intact wetland coverage to 12% by \n2020, only 0.3% of the required area had been restored in the 4 years under \nreview, leaving a restoration shortfall of 99.7%. Moreover, degradation \ncontinues to outpace restoration, with about 28,261.43 hectares of wetland \ncoverage lost each year, yet only 628.9 hectares were restored on average. \n\uf0b7 \nWMD had not gazetted the country\u2019s wetlands. It also failed to utilise all pillars \nand beacons purchased for demarcation, presenting a risk of potential wastage \nof the money spent on purchasing the unused pillars and beacons amounting \nto UGX 662.84m.", "metadata": {"page": 16, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "9 \n \n\uf0b7 \nThere was unclear delineation of roles, responsibilities and mandates between \nWMD, NEMA and other key players in regulation and management of wetlands; \nA review of the legislation to clarify the mandates and roles of the different \nplayers was on-going. \n\uf0b7 \nWMD had not updated the National Wetlands Inventory since 2000, and had \nnot adequately disseminated knowledge on wetlands to stakeholders to guide \ndecision making.  \n \n1.4.14 \nThe regulation of universities by the National Council of Higher \nEducation (NCHE) \n\uf0b7 \nWhereas the National Council of Higher Education has undertaken specific \ninterventions aimed at increasing the quality of higher education in universities, \ninadequate monitoring and conducting of institutional audits, tracer studies and \nnon-establishment of minimum standards of courses of study have resulted in \nuniversities having unaccredited and outdated programmes, operating below", "metadata": {"page": 17, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "the required quality assurance and capacity indicators, which has an effect on \nthe quality of higher education. \n \n1.4.15 \nThe Identification and registration of persons by the National \nIdentification and Registration Authority \n\uf0b7 \nThere are delays in the processing of applications for registration. Three \napplication strata were assessed, namely: processing of new applications, \napplications for replacements, and applications for change in particulars. The \nleast delay was experienced for applicants for replacement National Identity \ncards while the most delay was for new applicants.", "metadata": {"page": 17, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "10 \n \nPART 2: CONSOLIDATED FINANCIAL STATEMENTS \n2.0 CONSOLIDATED FINANCIAL STATEMENTS \n \n2.1 \nOPINION OF THE AUDITOR GENERAL ON THE GOVERNMENT OF UGANDA \nCONSOLIDATED FINANCIAL STATEMENTS OF MDAS FOR THE YEAR ENDED \n30TH JUNE 2018 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nQualified Opinion  \nI have audited the accompanying consolidated financial statements of the Government of \nthe Republic of Uganda for the year ended 30th June 2018.  These financial statements \ncomprise of the consolidated Statement of Financial Position, the consolidated Statement \nof Financial Performance, and consolidated cash flow statement together with other \naccompanying statements, notes, and accounting policies. \nIn my opinion, except for the possible effects of the matters described in the Basis for \nQualified Opinion paragraph, the financial statements of the government of Uganda for \nthe year ended 30th June 2018 are prepared, in all material respects, in accordance with", "metadata": {"page": 18, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Section 51 of the Public Finance Management Act, 2015, and the Financial Reporting \nGuide, 2008. \nBasis for Qualified Opinion \n\uf0b7 \nMischarge of Expenditure \u2013 UGX.369,809,626,532  \nA review of the expenditures revealed that various entities charged wrong expenditure \ncodes to the tune of UGX.369,809,626,532. This practice leads to financial misreporting. \nBesides, this practice undermines the budgeting process and the intentions of the \nappropriating authority as funds are not fully utilised for the intended purposes.  \n\uf0b7 \nExpenditure on undisclosed Domestic Arrears - UGX.377,104,623,387    \nIncluded in the expenditure for the year is UGX.377,104,623,387 that relates to domestic \narrears payments which had not been disclosed by several votes. The expenditure was \nirregularly reported as current year\u2019s expenditure, whereas it relates to previous financial \nyears. This overstated the current year\u2019s expenditure.", "metadata": {"page": 18, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "11 \n \n\u2022 Unaccounted for Advances \u2013 UGX.21,650,656,528 \nExpenditure by various entities amounting to UGX.21,650,656,528, was not accounted for \nby the time of the audit, contrary to the Public Finance and Accounting Regulations, 2016. \nIn absence of proper accountability, I could not provide assurance as to whether the funds \ninvolved were utilised for the intended purposes. Such delays in accounting for funds \nencourage misuse. \nI conducted my audit in accordance with International Standards of Supreme Audit \nInstitutions (ISSAIs). My responsibilities under those standards are further described in the \nAuditor\u2019s Responsibilities for the Audit of the Financial Statement\u2019s section of my report. I \nam independent of the Treasury in accordance with the Constitution of the Republic of \nUganda (1995) as amended, the National Audit Act, 2008, the International Ethics \nStandards Board for Accountants (IESBA) Code of Ethics for Professional Accountants", "metadata": {"page": 19, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "(Parts A and B), the International Organization of Supreme Audit Institutions (INTOSAI) \nCode of Ethics and other independence requirements applicable to performing audits of \nFinancial Statements in Uganda. I have fulfilled my other ethical responsibilities in \naccordance with the IESBA Code, and in accordance with other ethical requirements \napplicable to performing audits in Uganda. I believe that the audit evidence I have obtained \nis sufficient and appropriate to provide a basis for my qualified opinion. \nKey Audit Matters  \nKey audit matters are those matters that, in my professional judgment, were of most \nsignificance in my audit of the financial statements of the current period. These matters \nwere addressed in the context of my audit of the financial statements as a whole, and in \nforming my opinion thereon, and I do not provide a separate opinion on these matters. I \nhave determined the matters described below to be key audit matters communicated in \nmy report. \n\uf0b7 Budget performance \nSection 45 (3) of the Public Finance Management Act, 2015 states that \u201cAn Accounting", "metadata": {"page": 19, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Officer shall enter into an annual budget performance contract with the PS/Secretary to \nthe Treasury which shall bind the Accounting Officer to deliver on the activities in the work \nplan of the vote for a Financial year, submitted under section 13 (15)\u201d of the said Act.  It \nhas been observed over the years that planned and budgeted for activities of a number of \nGovernment entities are not implemented thereby affecting service delivery.", "metadata": {"page": 19, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "12 \n \nDuring the overall office wide planning, I assessed risks of inadequate revenue collection, \nand failure to release budgeted funds that are likely to be the causes of failure to implement \nplanned activities. The focus was put on variance analysis.  Consequently, I developed \nspecific audit procedures which included undertaking a variance analysis for revenue and \nreleases and testing the completeness of the reported actual figures.  Based on the \nprocedures performed, the following were observed; \na) Overall Revenue performance \nGovernment set out to collect a total of UGX.28.2 trillion in the year under review in terms \nof URA taxes (Domestic Revenue), Development Partner funding (Loans and Grants), \nTreasury instruments, and Non-Tax Revenue (NTR). However by the close of the year, \nGovernment had collected UGX.27.1 trillion equivalent to 96% of the planned revenue. This", "metadata": {"page": 20, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "resulted into a revenue shortfall of UGX.1.095 trillion (4%). This performance was \ncommendable; however, a lot still has to be done to improve the domestic revenue \ncollection by setting higher targets given that over 40% of the revenue is from borrowing \nand foreign grants.  \nManagement explained that government has developed a new Domestic Revenue \nMobilization (DRM) strategy which is aimed at ensuring greater self-reliance in financing \neconomic development through a broad based and sustainable taxation approach.  \nI await the implementation of the DRM strategy by government. \nb) Non-Tax revenue performance \nGovernment set out to collect a total of UGX.805,419,254,229 in the year under review in \nterms of Non-Tax Revenue (NTR). By the close of the year, the NTR performance exceeded \nexpectation and stood at UGX.1,157,042,912,405 or 144%. Despite this performance, out", "metadata": {"page": 20, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "of a total of 49 MDAs reviewed, 20 of them failed to collect 50% of their planned NTR. In \naddition, a number of entities did not include NTR in their budgets and Accounting Officers \nattributed this to a restriction in the budgeting tool. Accordingly, the high overall collection \nof NTR of 144% was attributed to collections that had not been budgeted for. This further \nlimits an assessment of their performance since no figures were included in their budgets. \nManagement explained that the budgeting process for NTR will be further streamlined to \neliminate the residual bottlenecks.", "metadata": {"page": 20, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "13 \n \nc) Supplementary Expenditure  \nSupplementary budgeting is a mechanism that allows for financing of events and \noccurrences during the financial year that were not foreseeable or predicted. This was \nenvisaged under Article 156(2) of the Constitution of the Republic of Uganda 1995 (as \namended). It is further operationalized by Section 25 of the PFMA 2015 as amended and \nRegulation 18(6) of the PFM Regulations 2016. Good practice requires that the \nsupplementary expenditure should be unforeseeable, unabsorbable and unavoidable.  \nIt was observed that as of 30th June 2018, a total of UGX.1.7 trillion had been approved as \nsupplementary expenditure. It was however noted that of this amount, expenditure worth \nUGX.75,361,462,968 could have been either postponed to the subsequent year or absorbed \nin the current budget. It was also observed that the majority of the supplementary", "metadata": {"page": 21, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "expenditure was for recurrent activities. Some of the incidences that necessitated \nsupplementary expenditures could be attributed to weaknesses in the planning and \nbudgeting processes. The practice may lead to distortions in the expenditure framework \nand buildup of debt. \nManagement explained that supplementary expenditure beyond 3% require prior approval \nby Parliament, hence it is within the jurisdiction of Parliament to reject or approve such \nsupplementary expenditure cognizant of the conditions and purpose for required funds. \nGovernment is advised to subject all supplementary requests to rigorous tests to eliminate \nthose that can be postponed or absorbed. \nd) Releases of budgeted funds to MDALGs \nGovernment set out to spend a total of UGX.25,597,780,834,222 through MDAs, referral \nHospitals, embassies, Local governments and Missions. Analysis of warrants revealed that \na total of UGX.21,988,888,156,257 was released representing 86% performance. The", "metadata": {"page": 21, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "shortfall was attributed to shortfalls in revenue collections by Uganda Revenue Authority \nand undersubscription of domestic debt instruments. A further analysis revealed that out \nof the released funds, a total of UGX.21,988,865,753,673 was actually spent by the \nMDALGs representing a 99.9% performance.  \nFailure to release the budgeted funds to the entities affected implementation of the planned \nactivities and led to build up of arrears. Management explained that releases are in \nresponse to available cash resources. I advised government to continue enhancing its \nrevenue mobilisation and collection mechanisms so as to be able to fully provide the \namounts appropriated for all MDAs.", "metadata": {"page": 21, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "14 \n \n\uf0b7 Public debt management \nAccording to the Public Debt Management Framework (2013), Public debt is composed of \nPublic and Publicly Guaranteed debt (PPG). This includes external debt, which is defined as \ndebt denominated in foreign currency, and domestic debt contracted either through direct \nor indirect borrowing. According to the Audited financial statements for Treasury \nOperations for the financial year ended 30th June 2017, it was noted that the position of \nGovernment Public debt had again increased tremendously in the past three financial years.  \nIt is therefore imperative that acquisition and disbursement of loans are done diligently \nand proper controls exist to keep the debt sustainability in constant check. During the \noverall office wide planning, I assessed risks related to public debt in relation to acquisition, \ndisbursement and repayment of public debt. \nBased on the above, I considered public debt as a key audit matter. The objective of the", "metadata": {"page": 22, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "audit was to assess whether the acquisition, disbursement and subsequent repayment of \nall Public debt obtained by the government were in accordance with the laws, regulations, \nand policies of Government of Uganda, and the development partner\u2019s requirements in the \nloan agreements. Consequently, I developed specific audit procedures which included the \nreview of the processes, procedures and documentation relating to the acquisition and \ndisbursement of debt, analyzing the debt performance of the government including \nconfirming whether debt principal and interest are duly paid, and analyzing information on \nthe debt management system for accuracy, completeness and consistency and reviewing \nthe debt sustainability indicators of government vis-\u00e0-vis best practice as well as making \ncomparisons to countries in the region.  \nBased on the procedures performed, I observed the following;  \na. According to the Public Debt Management Framework (PDMF), Public debt is composed \nof external debt (Debt denominated in foreign currency) and domestic debt (stock of", "metadata": {"page": 22, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "shilling denominated liabilities). The definition, however, excludes domestic arrears, \npension liabilities which are on the rise across government. The total disbursed debt \nhas increased by 22% from UGX.33.99 trillion as at 30th June 2017 to UGX.41.44 trillion \nas at 30th June 2018. \nb. There are a number of stringent loan conditions in the loan agreements signed by the \nGovernment of Uganda and these have further increased the cost of borrowing and at \ntimes expose Uganda\u2019s sovereignty to risk.", "metadata": {"page": 22, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "15 \n \nc. There has been a huge increase in onlent loans to parastatals from UGX.431 billion in \n2015/16 to UGX.4,634 billion in 2017/18 representing a 975% increment; however, \nthis is happening in the face of failure by parastatals to repay loans earlier onlent. \nThere is likelihood that the financing instruments being used are not appropriate for \nsome parastatals.  \nd. An assessment of Uganda\u2019s debt sustainability revealed that though Uganda compares \nwell with other countries in the debt to GDP ratios, it fares poorly in interest to revenue \nand debt repayment to revenue ratios. This is largely due to the low tax to GDP ratios \nsuffered by Uganda. As a result, Government is heavily relying on rolling over domestic \ndebt. \ne. Government does not have a clear strategy that would protect the country against", "metadata": {"page": 23, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "foreign exchange risk as a result of debt dominated in foreign currency. In the year \nunder review, there was an exchange loss of UGX.2.4 trillion resulting from the \ntranslation of foreign denominated loans. \nIn response, Government has committed to addressing the above shortcomings by \nincreasing efforts to collect domestic revenue, cutting back on short term domestic \nborrowing, initiating policies to support import substitution and export promotion, \ndeveloping policies to deal with foreign exchange risk as well as developing new guidelines \nfor loan negotiations. This is in line with the recommendations I have made to government. \nI await the outcome of this commitment \nEmphasis of Matter \nWithout qualifying my opinion further, attention is drawn to the following additional matters \nwhich have also been disclosed in the financial statements; \n\uf0b7 Contingent Liabilities \u2013 UGX.9.4 trillion \nAs disclosed in the statement of contingent liabilities, Government contingent liabilities", "metadata": {"page": 23, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "have increased to UGX.9.4 trillion up from UGX.7.5 trillion reported in the previous year. \nThe trend appears unsustainable in the event that a significant percentage crystallizes into \nliabilities. \n\uf0b7 Classified Expenditure \nAs disclosed under note 8, a total of UGX.757 bn relates to classified expenditure. In \ncompliance with Section 24 of the Public Finance Management Act, 2015 (Classified", "metadata": {"page": 23, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "16 \n \nExpenditure), this expenditure is to be audited separately and a separate audit report \nissued. \nOther Matter \nI consider it necessary to communicate the following matters other than those presented \nor disclosed in the financial statements; \n\uf0b7 Expenditure off the IFMS  \nThe government of Uganda introduced the IFMS with a core objective of ensuring accurate, \nreliable and complete financial information for Government Ministries, Departments, \nAgencies and Local Authorities as well as an increase in the transparency of public \nspending.  From a sample of 7 Ministries and Agencies which are on the IFMS, it was \nobserved that 6 entities still send huge block figures outside the system after charging \nexpenditure codes on the system; however, the ultimate expenditure cannot be restricted \nto what was charged. It was also noted that a number of entities post these funds to \ncommercial bank accounts a practice that was stopped many years back. This practice \nexposes such funds to a risk of misuse.", "metadata": {"page": 24, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "The Accountant General explained that the identified expenditures are transfers made to \nregional offices where IFMS is not yet deployed. Progress is being achieved in rolling out \nIFMS to regional offices of entities. I advised the Accountant General to expedite the roll \nout so as to mitigate the exposure to risk of abuse. \n\uf0b7 Weaknesses in the E\u2013Cash payment platform \nGOU has implemented wide-ranging Public Financial Management (PFM) reforms geared \ntowards ensuring efficient, effective, transparent and accountable use of public resources \nas a basis for improved service delivery. These reforms have provided the foundation for \nimproved transparency and accountability in public financial management process, \nhowever, one of the challenges that still exists is the management of cash transactions in \ngovernment entities.  \nTo further strengthen the management of cash transactions, Government acquired an e-\ncash solution to enable MDALGs efficiently process cash payments directly to beneficiaries \nwithout going through employee personal accounts. The objective of adopting e-cash", "metadata": {"page": 24, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "system was to mitigate the risk associated with cash advances to employee personal \naccounts. The system is used by MDAs to effect one-time payments to mobile money \naccounts of persons not employed by the MDA.", "metadata": {"page": 24, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "17 \n \nA review of the system revealed major weaknesses in the controls which are likely to \nundermine the attainment of the stated objectives. It was noted that funds could be sent \nto bank accounts rather than mobile money, non-individual beneficiaries can be set up, \nmultiple payments can be made to individual beneficiaries in the same seating and there \nwas no cap on the amounts that can be sent.  \nAs a result of the above weaknesses, I noted that payments were made to employee \naccounts instead of third parties, huge sums of money were transferred in  single \ntransactions to a beneficiary through the system and multiple payments were made to the \nsame beneficiaries on the same day. \nIf the system weaknesses are not plugged, the intended objectives of the system may not \nbe achieved as it appears to be creating a parallel payment platform to the IFMS. I have \nadvised the Accountant General to consider strengthening the controls embedded on the", "metadata": {"page": 25, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "system as it rolls it out to other MDAs.  \n\uf0b7 Leased data and Internet Services for IFMS from private entities \nSection 4 (a) of the NITA-U Act provides that NITA-U shall provide internet services to the \ngovernment. In addition, regulation 10 of the NITA-U (E-government) regulations provides \nthat all public bodies shall use the NBI and electronic government infrastructure as the \nprimary vehicle for all government data, internet and voice services.  \nI noted that the Ministry of Finance entered into contracts and continues to lease data and \ninternet related services for its IFMS sites from private entities and pays them directly. In \nthe year under review, a total of UGX.2,381,843,130 was paid to various local companies \nfor the data communication. Interaction with NITA(U) revealed that their service to IFMS \nin the year under review had a 99% uptime, their coverage is countrywide and the current \nRural Communication Infrastructure Project funded by the World Bank was to provide last", "metadata": {"page": 25, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "mile connectivity to all major installations in the country. I noted that NITA(U) provides \nconnectivity using the budget already availed to it through appropriation. The continued \nsolicitation of services from private data providers is wasteful as the funds could be used \nto expedite last mile connection to the national backbone where needed.  \nManagement in their response stated that the National Backbone Infrastructure (NBI) that \nis provided by NITA (U) has been adopted as the main link in all the sites within Kampala. \nThe adoption of the NBI at other sites is ongoing and the roll out exercise has a target \ncompletion date of 31st March 2019 for sites where NITA-U link is accessible such as IFMS", "metadata": {"page": 25, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "18 \n \nsites. The second link, which is by a telecom company, will only be maintained for \nemergency purposes only at negotiated rates for IFMS regional centres.  \nI await the conclusion of this management initiative.  \n\uf0b7 Conflict between Loan Agreement, Power Purchase Agreement and \nGeneration and Sale License \nArticle 3.1 and Appendix 1-A (11) of the loan agreements between GOU and the financing \nBank for the construction of Isimba HPP and Karuma HPP requires UEGCL to enter into a \npower purchase agreement (PPA) with Uganda Electricity Transmission Company Ltd \n(UETCL) on a take or pay basis (also known as capacity payment). Part IV of the power \npurchase agreements signed between UEGCL and UETCL in relation to Karuma and Isimba \nrespectively, and approved by EXIM Bank requires UETCL to make capacity payments to \nUEGCL. Under the capacity payment method, the purchaser is required to pay for the entire", "metadata": {"page": 26, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "available capacity of the hydropower facility. \nThe government of Uganda guaranteed the above agreement between UETCL and UEGCL, \nimplying that in case UETCL fails to pay, Government of Uganda would bridge the gap. \nContrary to this arrangement, it was noted that clause 6 and Annex D (2) of the generation \nand sale licenses issued by the Electricity Regulatory Authority (ERA) to UEGCL in relation \nto Karuma and Isimba authorises UEGCL to only charge UETCL an Energy charge. Under \nthe energy charge method, the purchaser is only required to pay for energy consumed, as \nmeasured by a meter. The purchaser is not required to pay for the available energy that it \ndoes not consume. \nUEGCL charging UETCL an energy charge and not requiring capacity payment implies \nflouting of the power purchase agreement and would require Government of Uganda \nthrough the Ministry of Finance to bridge the gap. Indeed the Solicitor General\u2019s advice", "metadata": {"page": 26, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "dated 14th September 2018, forwarded to ERA by UEGCL, recommended for the \namendment of the generation license to harmonize with the PPA and credit loan agreement. \nThis has not been undertaken up to date. I advised the PS/ST to ensure that the license is \nharmonized with the agreements as advised by the Solicitor General to avoid crystallization \nof the guarantee.", "metadata": {"page": 26, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "19 \n \nOther Information \nThe Accounting Officer is responsible for the other information. The other information \ncomprises the statement of responsibilities, statement from the Hon. Minister of Finance, \nPlanning and Economic Development, statement from the Secretary to the Treasury, \nstatement from the Accountant General, and other supplementary information. The other \ninformation does not include the financial statements and my auditors\u2019 report thereon. \nMy opinion on the financial statements does not cover the other information and I do not \nexpress an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the \nother information and, in doing so, consider whether the other information is materially \nconsistent with the financial statements or my knowledge obtained in the audit, or \notherwise appears to be materially misstated.  If, based on the work I have performed, I \nconclude that there is a material misstatement of this other information, I am required to", "metadata": {"page": 27, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "report that fact. I have nothing to report in this regard. \nResponsibilities of Management for the Consolidated Financial Statements \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and \nSection 45 of the Public Finance Management Act, 2015, the Accounting Officers are \naccountable to Parliament for the funds and resources of the Government of Uganda.  \nThe Accountant General is appointed as the Accounting Officer and Receiver of Revenue \nfor the Consolidated Fund. The Accountant General is therefore responsible for the \npreparation of financial statements in accordance with the requirements of the Public \nFinance Management Act 2015, and the Financial Reporting Guide, 2008, and for such \ninternal control as management determines is necessary to enable the preparation of \nfinancial statements that are free from material misstatements, whether due to fraud or \nerror. \nIn preparing the financial statements, the Accountant General is responsible for assessing \nthe Government\u2019s ability to continue delivering its mandate, disclosing, as applicable,", "metadata": {"page": 27, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "matters related to affecting the delivery of the mandate of the Government of Uganda, and \nusing the Financial Reporting Guide 2008 unless the Accountant General has a realistic \nalternative to the contrary.  \nThe Accountant General is responsible for overseeing the Government\u2019s financial reporting \nprocess.", "metadata": {"page": 27, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "20 \n \nAuditor\u2019s Responsibilities for the Audit of the Consolidated Financial \nStatements \nMy objectives are to obtain reasonable assurance about whether the consolidated financial \nstatements of government as a whole are free from material misstatement, whether due \nto fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable \nassurance is a high level of assurance, but is not a guarantee that an audit conducted in \naccordance with ISSAIs will always detect a material misstatement when it exists. \nMisstatements can arise from fraud or error and are considered material if, individually or \nin the aggregate, they could reasonably be expected to influence the economic decisions \nof users taken on the basis of these financial statements. \nAs part of an audit in accordance with ISSAIs, I exercise professional judgment and \nmaintain professional skepticism throughout the audit. I also; \n\uf0b7 \nIdentify and assess the risks of material misstatement of the consolidated financial", "metadata": {"page": 28, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "statements, whether due to fraud or error, design and perform audit procedures \nresponsive to those risks, and obtain audit evidence that is sufficient and appropriate \nto provide a basis for my opinion. The risk of not detecting a material misstatement \nresulting from fraud is higher than for one resulting from error, as fraud may involve \ncollusion, forgery, intentional omissions, misrepresentations, or the override of internal \ncontrol. \n\uf0b7 \nObtain an understanding of internal control relevant to the audit in order to design audit \nprocedures that are appropriate in the circumstances, but not for the purpose of \nexpressing an opinion on the effectiveness of the government\u2019s internal control. \n\uf0b7 \nEvaluate the appropriateness of accounting policies used and the reasonableness of \naccounting estimates and related disclosures made by management. \n\uf0b7 \nConclude on the appropriateness of management\u2019s use of the going concern basis of \naccounting and, based on the audit evidence obtained, whether a material uncertainty", "metadata": {"page": 28, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "exists related to events or conditions that may cast significant doubt on the \ngovernment\u2019s ability to deliver its mandate. If I conclude that a material uncertainty \nexists, I am required to draw attention in my auditor\u2019s report to the related disclosures \nin the financial statements or, if such disclosures are inadequate, to modify my opinion. \nMy conclusions are based on the audit evidence obtained up to the date of my auditor\u2019s \nreport. However, future events or conditions may cause the government to fail to \ndeliver its mandate.", "metadata": {"page": 28, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "21 \n \n\uf0b7 \nEvaluate the overall presentation, structure, and content of the financial statements, \nincluding the disclosures, and whether the financial statements represent the \nunderlying transactions and events in a manner that achieves a fair presentation. \nI communicate with the Accounting Officer regarding, among other matters, the planned \nscope and timing of the audit and significant audit findings, including any significant \ndeficiencies in internal control that I identify during my audit. \nI also provide the Accounting Officer with a statement that I have complied with relevant \nethical requirements regarding independence, and to communicate with him/her all \nrelationships and other matters that may reasonably be thought to bear on my \nindependence, and where applicable, related safeguards. \nFrom the matters communicated with the Accounting Officer, I determine those matters \nthat were of most significance in the audit of the financial statements of the current period \nand are therefore the key audit matters. I describe these matters in my auditor\u2019s report", "metadata": {"page": 29, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "unless law or regulation precludes public disclosure about the matter or when, in extremely \nrare circumstances, I determine that a matter should not be communicated in my report \nbecause the adverse consequences of doing so would reasonably be expected to outweigh \nthe public interest benefits of such communication. \nOther Reporting Responsibilities \nIn accordance with Section 19(1) of the National Audit Act (NAA), 2008, I report to you, \nbased on my work described on the audit of the GoU Consolidated Financial Statements \nthat; \n\uf0b7 \nExcept for the matters raised in the compliance with legislation section below, and \nwhose effect has been considered in forming my opinion on the GoU consolidated \nfinancial statements, the activities, financial transactions and information reflected in \nthe consolidated financial statements that have come to my notice during the audit, \nare in all material respects, in compliance with the authorities which govern them.  \n \nREPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "metadata": {"page": 29, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION \nIn accordance with Section 13 of the NAA, 2008, I have a responsibility to report material \nfindings on the compliance of Treasury management with specific matters in key \nlegislations. I performed procedures to identify findings but not to gather evidence to \nexpress assurance.", "metadata": {"page": 29, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "22 \n \nThe material findings in respect of the compliance criteria for the applicable subject matters \nare as follows; \n\uf0b7 \nGovernment Commitments beyond Appropriation and off  the IFMS \nSection 21(2) of the Public Finance Management Act 2015, states that a vote shall not take \nany credit from any local company or body unless it has no unpaid domestic arrears from \na debt in a previous financial year, and it has the capacity to pay for the expenditure from \nthe approved estimates as appropriated by Parliament for that year. \nA review of the consolidated financial statements revealed that for 27 entities, their total \nexpenditures plus new commitments for the year exceeded the appropriation for the year \nby a total of UGX.363,791,707,071. This implies that the Accounting Officers committed \nvotes beyond the appropriation which contravenes the requirements under the Act. I \nobserved that the IFMS has controls to avoid commitments beyond appropriation, implying", "metadata": {"page": 30, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "that the commitments were done outside the IFMS system. The continued circumvention \nof budget controls leads to further accumulation of domestic arrears.  \nManagement acknowledged that in some cases, commitments outside of the IFMS were \ndone in breach of existing guidelines on committing government. But in other cases, the \nbreach is unavoidable where the commitments arise from outside the organisation such as \ncourt awards. Management noted that the MTEF funding has been enhanced effective \n2018/19 to clear all verified arrears progressively up to 2021/22 as per the Domestic Arrears \nStrategy. New measures will also be undertaken for cases of errant Accounting Officers \nwho commit Government beyond the budget without justifiable reasons. I await the \noutcome of management\u2019s commitment.  \n \nJohn F.S. Muwanga \nAUDITOR GENERAL \nKAMPALA \n27th December, 2018", "metadata": {"page": 30, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "23 \n \n2.2 \nREPORT AND OPINION OF THE AUDITOR GENERAL ON THE \nCONSOLIDATED FINANCIAL STATEMENTS OF DISTRICT LOCAL \nGOVERNMENTS FOR THE YEAR ENDED 30TH JUNE 2018 \n \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOpinion  \nI have audited the consolidated  financial statements of Local Governments Districts    \nwhich   comprise   the consolidated Statement of Financial Position as at 30th June \n2018, and the consolidated  Statement of Financial Performance, consolidated  \nStatement of Changes in Equity and  consolidated  statement of  Cash flows   together \nwith other accompanying statements for the year then  ended ,and  notes to the \nconsolidated financial statements,  including a summary of significant accounting \npolicies.   \n \n \n \nIn my opinion,   the consolidated financial statements of   Local Governments   for the \nyear ended 30th June 2018 are prepared, in all material respects in accordance with \nsection 51 of the Public Finance Management Act, 2015 and the Local Government \nFinancial and Accounting Manual, 2007.", "metadata": {"page": 31, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Financial and Accounting Manual, 2007. \n \nBasis for Opinion \nI conducted my audit in accordance with International Standards of Supreme Audit \nInstitutions (ISSAI), and the National Audit Act 2008. My responsibilities under those \nstandards are further described in the Auditor\u2019s Responsibilities for the Audit of the \nConsolidated Financial Statements section of my report. I am independent of the Local \nGovernments Districts  in accordance with the Constitution of the Republic of Uganda \n(1995) as amended, the National Audit Act 2008, the International Ethics Standards \nBoard for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) \ntogether with the ethical requirements that are relevant to my audit of the consolidated \nfinancial statements in Uganda, and I have fulfilled my other ethical responsibilities in \naccordance with these requirements and the IESBA Code. I believe that the audit \nevidence I have obtained is sufficient and appropriate to provide a basis for my opinion.", "metadata": {"page": 31, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "24 \n \nKey Audit Matters \nKey audit matters are those matters that, in my professional judgment, were of most significance \nin my audit of the Consolidated Financial Statements of the current period. These matters were \naddressed in the context of my audit of the consolidated financial statements as a whole, and in \nforming my opinion thereon, and I do not provide a separate opinion on these matters. I have \ndetermined the matters described below as key audit matters to be communicated in my report; \n \n\uf0b7 Performance of Youth Livelihood Programme.  \nThe Youth Livelihood Programme (YLP) is a Government Programme being implemented \nunder the Ministry of Gender, Labour and Social Development (MoGLSD) through the Local \nGovernment Administrations. The programme, which started in the financial year 2013-\n2014, was to respond to the existing challenge of unemployment among the Youth.  The \nprogramme is implemented through the District and support to the vulnerable youth in \nform  of  revolving  funds  for  skills  development  projects  and  income  generating", "metadata": {"page": 32, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "activities.    \n \nThe audit focused on an amount of UGX.32.9 bn disbursed to 105 Districts in the Financial \nYears; 2013/2014 and 2014/2015 whose recovery period of three years had expired by \n30th June 2018. The audit procedures performed included ascertaining the following; \n\uf0b7 \nWhether all funds budgeted for YLP during the period under review were actually \nreleased and used only for the program. \n\uf0b7 \nWhether all funds advanced to the youth groups were repaid in accordance with \nthe agreed repayment schedule and to establish reasons for failure or delays to \nrepay the funds.   \n\uf0b7 \nWhether all funds recovered during the period under review were transferred to \nthe revolving fund account in Bank of Uganda and  \n\uf0b7 \nWhether on a sample basis the funded projects exist and are operating.", "metadata": {"page": 32, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "25 \n \nI made the following observations; \na. Underfunding of the Programme.  \nA review of the approved budget for the YLP program revealed that whereas the \nDistricts had budgeted for a total amount of UGX. 35.2bn for the financial years \n2013/2014 and 2014/2015, only UGX. 32.9bn was released resulting in a shortfall \nof UGX. 2,381,248,643. As a result only 15,979 (67%) of the proposed 23,850 \nprojects were funded. This affected the number of youths who had been targeted \nby the program by benefiting only 195,644 out of 286,200 youths, (68%) by 30th \nJune 2018. This undermined the intended objective of responding to the challenge \nof unemployment amongst the Youths. \n \nThe Accounting Officers mainly attributed this to budget cuts by the Ministry of", "metadata": {"page": 33, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Gender, Labour and Social Development (MGLSD) which has the final say in this \nprogramme.  \n \nI advised the Accounting Officers to continuously engage the MGLSD to ensure \nsuccess of the programme.  \nb. Low recovery of Youth Livelihood Funds \nI observed that whereas the groups funded in 2013/2014 and 2014/2015 were \nexpected to have repaid a total amount of UGX.33.6 bn (Interest inclusive) by \nclose of the financial year 2017/2018, only UGX.8.3 bn (24.7%) was collected \nleaving a balance of UGX.27.4 bn (75.3%).   \n \nPhysical inspection was carried out on two selected projects per district   \n(2013/2014) to ascertain whether they were in existence and executed in \naccordance with the operational guidelines. Out of the 172 inspected projects, \nonly 63 projects were in existence (36%) while 109 projects were nonexistent.", "metadata": {"page": 33, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Failure to repay in a timely manner implies that other eligible groups were unable \nto access the funds since this is a revolving fund. \n \nAccording to the Accounting Officers, delayed repayment was mainly attributed to \ndisintegration of groups and sharing of funds by members (45%), embezzlement \nof funds by group members (23%), failure of some projects especially agriculture", "metadata": {"page": 33, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "26 \n \nprojects due to bad weather patterns (10%) and other reasons including lack of \nskills, Sensitization and insecurity (22%). \n \nI advised Accounting Officers to seek for a lasting solution with all stake holders \nin order to address the challenge of youth unemployment.  \nc. Failure to transfer recovered funds to the recovery account in BOU. \nA review of the bank statements of YLP collection accounts revealed that out of \nthe recovered amount of UGX.8.3 bn from 105 districts, UGX.6.9 bn had been \ntransferred to the National Revolving Fund Collection Account by the end of the \nfinancial year 2017/18. However the balance of UGX.1.4bn had not been \ntransferred. This undermines the effective implementation of the program.   \nThe Accounting Officers attributed this to the slow recovery rates and failure to \nallocate some recoveries to individual groups.", "metadata": {"page": 34, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "I advised the Accounting Officers   to follow the programme guidelines in order to \nachieve the project objectives. \n \n\uf0b7 \nImplementation of the Uganda Road Funds \nSection 45 (3) of the Public Finance Management Act, 2015 states that \u201c An Accounting \nOfficer shall enter into an annual budget performance contract with the PS/Secretary \nto the Treasury which shall bind the Accounting Officer to deliver on the activities in \nthe work plan of the vote for a Financial year, submitted under section 13 (15)\u201d of the \nsaid Act.  \n \nRegulation 18(3) of the Local Government Financial and Accounting regulations, 2007 \nrequires budget estimates to be based on objectives to be achieved for the financial \nyear and during implementation, effort to be made to achieve the agreed objectives \nor targets as per the programme of Council. \n \nIt has been observed over years that planned and budgeted for activities of a number \nof Local Governments are not implemented thereby affecting service delivery.", "metadata": {"page": 34, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "During the overall office wide planning, I identified risks such as inadequate release of \nfunds and failure to undertake budget monitoring and supervision that are likely to be \nthe causes of failure to implement the planned activities under Uganda road fund.  The", "metadata": {"page": 34, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "27 \n \nfocus was put on the planned major outputs under Uganda Road Fund   which greatly \nimpact on service delivery in the Local Governments Districts.    \n \nConsequently, I developed specific audit procedures which included to ascertain \nwhether;   \n\uf0b7 \nThe budgeted URF  releases  for Local Governments   for the year under review  \nwere actually received ;  \n\uf0b7 \nThe planned URF outputs were    achieved; \n\uf0b7 \nThe monitoring and supervision was carried out by reviewing reports   to assess \nperformance.  \nBased on the procedures performed, the following observations were made; \n \na) Budget performance  \nA total of UGX.55.1bn was budgeted to cater for routine manual maintenance, routine \nmechanised maintenance, periodic maintenance and emergency activities on several \nDistrict   roads using Road gangs and the force Account mechanism.  However, the", "metadata": {"page": 35, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Districts   received UGX.55.3bn resulting into an excess   of UGX. 0.16bn. The excess \nconstituted 0.3% of the budgeted amount.   \n \nb) Status of implementation \nA review of planned outputs against actual performance revealed the following; \n\uf0b7 \nA total of 26,883.28 kms at an estimated cost of UGX.13bn was planned to be \nundertaken under routine manual maintenance. Audit noted that 20,487.29 \nkms (76%) were actually undertaken at a cost of UGX.10.1bn (77%). \n\uf0b7 \nA total of 7,006.82 kms at an estimated cost of UGX.16.2bn was planned to be \nundertaken under routine mechanised maintenance. Audit observed that \n6,698.9 kms (96%) were actually undertaken at a cost of UGX.15.8bn (97%). \n\uf0b7", "metadata": {"page": 35, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nA total of 1,619.1 kms at an estimated cost of UGX. 9.7bn was planned to be \nundertaken under periodic maintenance. However, audit noted that 1,828.8 \nkms (113%) were actually undertaken at a cost of UGX.10.3bn (106%).", "metadata": {"page": 35, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "28 \n \nc) Field Inspections \nInspection carried out in 115 Districts revealed unsatisfactory and incomplete works in \n31(27%) Districts as shown in the individual entity reports. The Accounting Officers \nattributed this to heavy rains and floods, failure to attract road gangs, budget cuts and \nhigh unit cost per kilometre. \n \nI advised the Accounting Officers to engage relevant authorities to revise the funding \nmodel that suits the different localities. \n \nEmphasis of Matter  \nWithout qualifying my opinion, I draw attention to the following matters presented in the \nfinancial statements. \n \n\uf0b7 Unpaid Pension and Gratuity Arrears  \nDistricts had not paid pension and gratuity arrears totalling to UGX.20.7bn by the end of \nthe financial year as disclosed in note 24 of the consolidated Financial Statements for the \nyear ended 30th June 2018. The unpaid pension and gratuity negatively impacts on the", "metadata": {"page": 36, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "well-being of the retired civil servants. The Accounting Officers attributed this to delayed \naccess to the pension payroll. \n \nI advised the Accounting Officers to follow-up the matter with the MoFPED and Ministry of \nPublic Service to expedite the verification process and have the pension and gratuity arrears \npayments effected.  \n \n\uf0b7 Inadequate Controls Surrounding Management of Payables    \nI observed that payables increased from UGX.43.7bn to UGX.104.1bn as disclosed in the \nconsolidated statement of financial positions for District Local Governments. The \naccumulation of payables may lead to litigation and payment of fines and penalties. \nI advised the Accounting Officers to observe the commitment control system and to settle \noutstanding payables. \n \n\uf0b7 Arrears of Revenue \nDisclosed in the consolidated statement of Arrears of Revenue is UGX.10.8bn accumulated \nrevenue arrears which have increased by 58% up from UGX.6.8bn   reported in the previous", "metadata": {"page": 36, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "29 \n \nyear. Money owed to Councils represents an idle asset as it denies them the opportunity \nof using the money to provide services promptly. \nI advised the Accounting Officers to initiate measures to recover the outstanding amounts. \n \n\uf0b7 Contingent Liabilities   \nDisclosed in the Consolidated   Statement of Contingent Liabilities on page 32 of the \nConsolidated Financial Statements of the Local Governments is a contingent liability of \nUGX.2.4bn. These are as a result of   legal proceedings lodged against the Districts. This \nappears unsustainable in the event that a significant percentage crystallizes into liabilities. \nI advised the Accounting Officers to explore the causes of the accumulation of contingent \nliabilities with a view of curtailing further increment. \n \n\uf0b7 Funds not accounted for \nAn amount of UGX. 1.1bn included in the expenditure figures of the consolidated financial \nstatement lacked supporting documents at the time of Audit. Consequently, I was unable", "metadata": {"page": 37, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "to confirm that the funds were utilised for the intended purposes.  \nI advised the Accounting Officers to ensure that the funds are properly accounted for or \nelse effect recovery from the responsible officers. \n \nOther Matter \nIn addition to the matters raised above, I consider it necessary to communicate the \nfollowing matter other than those presented or disclosed in the financial statements: \n \n\uf0b7 Local Revenue Performance   \nRegulation 32 of the Local Governments Financial and Accounting Regulations, 2007 \nrequires Councils to ensure collection of all budgeted revenue in an approved manner and \nthe revenue banked intact in Council accounts. A review of revenue performance revealed \nthat districts budgeted to collect UGX.18.6bn. However only UGX.11bn (59%) was released \nleading to an under collection of UGX.7.6bn (41%). Under collections negatively affect \nimplementation of planned activities. \nThis was attributed mainly to challenges in revenue collections from tax parks, creation of", "metadata": {"page": 37, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "new entities draught and natural calamities. \n \nI advised the Accounting Officers to enhance the sensitisation of tax payers on tax \ncompliance and to develop other strategies to enhance revenue collections.", "metadata": {"page": 37, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "30 \n \n \nDetails of other information, Accounting Officers and my responsibilities are included in \nAnnexure 1.  \n \nOther Reporting Responsibilities \nIn accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on \nmy work described on the audit of Financial Statements, that the activities, financial \ntransactions and information reflected in the financial statements that have come to my notice \nduring the audit, are in all material respects, in compliance with the authorities which govern \nthem. \n \n \nJohn F.S. Muwanga \nAUDITOR GENERAL \nKAMPALA \n \n22nd December, 2018.", "metadata": {"page": 38, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "31 \n \n2.3 \nREPORT AND OPINION OF THE AUDITOR GENERAL ON THE CONSOLIDATED \nFINANCIAL STATEMENTS OF MUNICIPAL COUNCILS FOR THE YEAR ENDED \n30TH JUNE 2018 \n \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOpinion  \nI have audited the consolidated  financial statements of Municipal Councils    which   \ncomprise   the consolidated Statement of Financial Position as at 30th June 2018, and the \nconsolidated  Statement of Financial Performance, consolidated  Statement of Changes in \nEquity and  consolidated  statement of  Cash flows   together with other accompanying \nstatements for the year then  ended ,and  notes to the consolidated financial statements,  \nincluding a summary of significant accounting policies.   \n \nIn my opinion,   the consolidated financial statements of   Municipal Councils    for the \nyear ended 30th June 2018 are prepared, in all material respects in accordance with section \n51 of the Public Finance Management Act, 2015 and the Local Government Financial and \nAccounting Manual, 2007.", "metadata": {"page": 39, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Basis for Opinion \nI conducted my audit in accordance with International Standards of Supreme Audit \nInstitutions (ISSAI), and the National Audit Act 2008. My responsibilities under those \nstandards are further described in the Auditor\u2019s Responsibilities for the Audit of the \nConsolidated Financial Statements section of my report. I am independent of the Municipal \nCouncils   in accordance with the Constitution of the Republic of Uganda (1995) as \namended, the National Audit Act 2008, the International Ethics Standards Board for \nAccountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) together with the \nethical requirements that are relevant to my audit of the consolidated financial statements \nin Uganda, and I have fulfilled my other ethical responsibilities in accordance with these \nrequirements and the IESBA Code. I believe that the audit evidence I have obtained is \nsufficient and appropriate to provide a basis for my opinion.", "metadata": {"page": 39, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "32 \n \nKey Audit Matters \nKey audit matters are those matters that, in my professional judgment, were of most significance in \nmy audit of the Consolidated Financial Statements of the current period. These matters were \naddressed in the context of my audit of the consolidated financial statements as a whole, and in \nforming my opinion thereon, and I do not provide a separate opinion on these matters. I have \ndetermined the matters described below as key audit matters to be communicated in my report; \n\uf0b7 \nPerformance of Youth Livelihood Programme.  \nThe Youth Livelihood Programme (YLP) is a Government Programme being implemented under \nthe Ministry of Gender, Labour and Social Development (MoGLSD) through the Local \nGovernment Administrations. The programme, which started in the financial year 2013-2014, \nwas to respond to the existing challenge of unemployment among the Youth.  The programme \nis implemented through the District and support to the vulnerable youth in form  of  revolving", "metadata": {"page": 40, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "funds  for  skills  development  projects  and  income  generating  activities.    \n \nThe audit   focused on an amount of UGX.1,6Bn disbursed to 17 Municipal Councils   in the \nFinancial Years; 2013/2014  and 2014/2015   whose recovery period of three years had expired \nby 30th June 2018. The audit procedures performed included ascertaining the following; \n\uf0b7 \nWhether all funds budgeted for YLP during the period under review were actually \nreleased and used only for the program. \n\uf0b7 \nWhether all funds advanced to the youth groups were repaid in accordance with the \nagreed repayment schedule and to establish reasons for failure or delays to repay the \nfunds.   \n\uf0b7 \nWhether all funds recovered during the period under review were transferred to the \nrevolving fund account in Bank of Uganda and  \n\uf0b7 \nWhether on a sample basis the funded projects exist and are operating.", "metadata": {"page": 40, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "33 \n \nI made the following observations; \na. \n Underfunding of the Programme.  \nA review of the approved budget   for the YLP program revealed that whereas the \nMunicipal Councils had budgeted for a total amount of UGX.1.7bn for the financial years  \n2013/2014 and  2014/2015  , only UGX.1.6bn was released resulting in a shortfall of \nUGX.17,971,000.   \n \nThis undermined the intended objective of responding to the challenge of unemployment \namongst the Youths. \nThe Accounting Officers mainly attributed this to budget cuts by the Ministry of Gender \nwhich has the final say in this programme.  \n \nI advised the Accounting Officers to continuously engage the ministry of gender to \nensure success of the programme.  \nb. \nNoncompliance with the repayment schedule", "metadata": {"page": 41, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "It was observed that whereas the groups funded in 2013/2014 and 2014/2015 were \nexpected to have repaid a total amount of UGX.1.8bn (Interest inclusive) by close of the \nfinancial year 2017/2018, only UGX0.44bn (24.9%) was collected leaving a balance of \nUGX.1.3bn (75.1%). Physical inspection was carried out on two selected projects per \nMunicipal Council to ascertain whether they were in existence and executed in \naccordance with the operational guidelines. Out of the 26 inspected projects, only 6 \nprojects were in existence while 20 projects were non-existent.   \n   \nFailure to repay in a timely manner implies that other eligible groups were unable to \naccess the funds since this is a revolving fund. \n \nAccording to the Accounting Officers, delayed repayment was mainly attributed to \ndisintegration of groups and sharing of funds by members (45%), embezzlement of", "metadata": {"page": 41, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "funds by group members (23%), failure of some projects especially agriculture projects \ndue to bad weather patterns (10%) and other reasons including lack of skills, \nSensitization and insecurity (22%).", "metadata": {"page": 41, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "34 \n \n \nI advised Accounting Officers to seek for a lasting solution with all stake holders in order \nto address the challenge of youth unemployment.  \n \nc. \nFailure to transfer recovered funds to the recovery account in BOU. \nA review of the bank statements of YLP collection accounts revealed that out of the \ncollected amount of UGX0.44bn only UGX0.4bn was transferred to the National Revolving \nFund Collection Account by the end of the financial year 2017/18 leaving a balance of \nUGX0.079bn. This undermines the effective implementation of the program.   \nThe Accounting Officers attributed this to the slow recovery rates and failure to allocate \nsome recoveries to individual groups.    \n \nI advised the Accounting Officers   to follow the programme guidelines in order to achieve \nthe project objectives. \n   \n\uf0b7 Implementation of the Uganda road Funds", "metadata": {"page": 42, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 Implementation of the Uganda road Funds \nSection 45 (3) of the Public Finance Management Act, 2015 states that \u201c An Accounting Officer \nshall enter into an annual budget performance contract with the Secretary to the Treasury \nwhich shall bind the Accounting Officer to deliver on the activities in the work plan of the vote \nfor a Financial year, submitted under section 13 (15)\u201d of the said Act.  \n \nRegulation 18(3) of the Local Government Financial and Accounting regulations 2007 requires \nbudget estimates to be based on objectives to be achieved for the financial year and during \nimplementation, effort to be made to achieve the agreed objectives or targets as per the \nprogramme of Council. \n \nIt has been observed over years that planned and budgeted for activities of a number of \nMunicipal Councils are not implemented thereby affecting service delivery. \n \nDuring the overall office wide planning, I identified risks such as inadequate release of funds \nand failure to undertake budget monitoring and supervision that are likely to be the causes of", "metadata": {"page": 42, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "35 \n \nfailure to implement the planned activities under Uganda road fund.  The focus was put on the \nplanned major outputs under Uganda Road Fund   which greatly impact on service delivery in \nthe Municipal Councils. \n \nConsequently, I developed specific audit procedures which included to ascertain whether;   \n\uf0b7 \nThe budgeted URF  releases  for Local Governments   for the year under review  \nwere actually received ;  \n\uf0b7 \nThe planned URF outputs were    achieved; \n\uf0b7 \nThe monitoring and supervision was carried out by reviewing reports   to assess \nperformance.  \nBased on the procedures performed,    the following observations were made; \n \na) Budget performance  \nA total of UGX.24.4bn was budgeted to cater for routine manual maintenance, routine \nmechanised maintenance, periodic maintenance and emergency activities on several \nMunicipal roads using Road gangs and the force Account mechanism.  However, the", "metadata": {"page": 43, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Municipalities received UGX.24.5bn (resulting into an excess   of UGX.112,625,251 . The \nexcess constituted (0.5%) of the budgeted amount.   \n \nb) Status of implementation \nA review of planned outputs against actual performance revealed the following; \n\uf0b7 \nA total of 2,229 kms at an estimated cost of UGX.2.6bn was planned to be \nundertaken under routine manual maintenance. Audit revealed that 2,059 kms \n(92%) were actually undertaken at a cost of UGX.2.3bn (88%) \n\uf0b7 \nA total of 741 kms at an estimated cost of UGX.4.1bn was planned to be \nundertaken under routine mechanised maintenance. Audit revealed that 877 kms \n(118%) were actually undertaken at a cost of UGX.4.2bn (103%) \n\uf0b7", "metadata": {"page": 43, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nA total of 171 kms at an estimated cost of UGX. 11.6bn was planned to be \nundertaken under periodic maintenance. Audit revealed that 162 kms (97%) were \nactually undertaken at a cost of UGX.10.9bn (95%)", "metadata": {"page": 43, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "36 \n \n \nc) Field Inspections  \nInspections carried out in 35 Municipalities revealed unsatisfactory and incomplete work \nin 8 Municipalities (23%) as shown in the individual entity reports. The Accounting Officers \nattributed this to heavy rains, delayed access to read equipment from districts, failure to \nattract road gangs and high unit costs per Kilometerage in some areas. \n \nI advised the Accounting Officers to engage relevant authorities to revise the funding \nmodel to suite the different terrains and situations. \n \nEmphasis of Matter  \nWithout qualifying my opinion, I draw attention to the following matter presented   in the financial \nstatements \u2013statement of financial performance    \n \n\uf0b7 Unpaid Pension and Gratuity Arrears  \nMunicipal Councils had not paid pension and gratuity arrears amounting to UGX.2.3bn by the \nend of the financial year as disclosed in note 24 of the consolidated financial statement of", "metadata": {"page": 44, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Municipal councils for the year ended 30th June 2018, in their respective Financial Statements.  \nThe unpaid pension and gratuity negatively impacts on the well-being of the retired civil \nservants. The Accounting Officers attributed this to delayed access to the pension payroll \narising from delays in verifying pension and gratuity files by the Ministry of Public Service.  \n \nI advised the Accounting Officers to follow-up the matter with the MoFPED and Ministry of \nPublic Service to have the pension and gratuity areas payments effected in a timely manner.  \n \n\uf0b7 Funds not accounted for \nAn amount of UGX. 263,269,202 included in the expenditure figures of the consolidated \nfinancial statement lacked supporting documents at the time of Audit. Consequently, I was \nunable to confirm that the funds were utilised for the intended purposes. I advised the \nAccounting Officers to ensure that the funds are properly accounted for or else effect recovery \nfrom the responsible officers.", "metadata": {"page": 44, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "37 \n \n\uf0b7 Inadequate Controls Surrounding Management of Payables  \nIt was observed that   payables increased from UGX.19.9bn, to UGx.28.5bn   as disclosed in the \nconsolidated statement of financial positions for District Local Government. The accumulation \nof payables can lead to litigation, and payment of fines and penalties. \n \nI advised the Accounting Officers to observe the comment control system and to settle \noutstanding commitments promptly. \n \n\uf0b7 Outstanding Arrears of Revenue   \nDisclosed in the statement of consolidated Arrears of Revenue is UGX.8.3bn accumulated \nrevenue arrears which have increased by 16% up from UGX.7.2bn reported in the previous \nyear. Money owed to councils represents and asset that is idle as it denies them the opportunity \nof using the money to provide services promptly. \n \nI advised the Accounting Officers to initiate measures to recover the outstanding amounts.", "metadata": {"page": 45, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 Contingent Liabilities  \nDisclosed in the Consolidated Statement of Contingent Liabilities on page 61 of the \nConsolidated Financial Statements of the Local Governments is a contingent liability of \nUGX.1bn. These are as a result of legal proceedings lodged against the Municipal Councils. \nThis appears unsustainable in the event that a significant percentage crystallizes into liabilities. \n \nI advised the Accounting Officers to explore the causes of the accumulation of contingent \nliabilities with a view of curtailing further increment. \n \n \nOther Matter \nIn addition to the matters raised above, I consider it necessary to communicate the following \nmatter other than those presented or disclosed in the financial statements:", "metadata": {"page": 45, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "38 \n \n\uf0b7 Local Revenue Performance   \nRegulation 32 of the Local Governments Financial and Accounting Regulations, 2007 requires \nCouncils to ensure collection of all budgeted revenue in an approved manner and the revenue \nbanked intact in Council accounts. A review of revenue performance revealed municipal \ncouncils budgeted to collect UGX.20.1bn. However, only UGX.13.3bn (66%) was collected \nleading to a shortfall of UGX.6.8bn (34%).  \nThe Accounting Officers attributed this to challenges in revenue collections from tax parks, \ncreation of new entities, draught and natural calamities. \n \nI advised the Accounting Officers to sensitize of tax payers on tax compliance and to develop \nother strategies to enhance revenue collections. \n \nDetails of other information, Accounting officer and my responsibilities are included in \nAnnexure 1.  \nOther Reporting Responsibilities", "metadata": {"page": 46, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Other Reporting Responsibilities \nIn accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my \nwork described on the audit of Financial Statements, that the activities, financial transactions and \ninformation reflected in the financial statements that have come to my notice during the audit, \nare in all material respects, in compliance with the authorities which govern them. \n \nJohn F.S. Muwanga \nAUDITOR GENERAL \nKAMPALA \n \n22nd December, 2018.", "metadata": {"page": 46, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "39 \n \nPART 3: GOVERNMENT MINISTRIES, DEPARTMENTS AND AGENCIES (MDAS) \n3.0 \nGOVERNMENT MINISTRIES, DEPARTMENTS AND AGENCIES (MDAS) \n3.1 \nSUMMARY OF AUDIT RESULTS \nI carried out 166 Financial Audits and 5 Engineering Audits, 2 under USMID (18 \nmunicipalities for two financial Years), 2 in Mulago and Butabika Hospitals, and 1 in \nEntebbe Senior Secondary School. Accordingly, the detailed reports have been issued to \nthe individual entities. \nRegarding the financial audits, 154 entities had unqualified opinions up from 149 entities \nlast year. The qualified opinions on the other hand decreased by 3 to 13 and one adverse \nopinion.   \nS/N \nFY \nType of Opinion \nTotal  \nUnqualified \nQualified \nAdverse \nDisclaimer \nMDAs", "metadata": {"page": 47, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "MDAs \n2016/17 \n149 \n16 \n0 \n0 \n165 \n2017/18 \n154 \n13 \n1 \n0 \n168 \n \n3.2 \nCROSS \u2013 CUTTING ISSUES FOR CONSIDERATION BY THE OVERSIGHT \nCOMMITTEES  \n3.1.1 Budgeting and Budget Implementation \nOver the years, planned and budgeted for activities are not adequately implemented \nthereby impacting on the achievement of the national objectives. I assessed the budgeting \nand implementation of key Ministries, Departments and Agencies to establish adequacy \nplanning, budgeting, financial and annual physical performance by analysing government \nrevenue and expenditure planning procedures, release of funds, testing consistency of \nplanned outputs with the approved budget and verifying the accuracy and completeness \nof the reported actual outputs. Below are the key highlights of the findings, details are \nprovided in my separate budget performance report and individual reports which have \nbeen issued separately.", "metadata": {"page": 47, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "40 \n \n\uf0b7 \nNational planning and assessment of Government performance \nI observed some gaps in Government planning and budgeting which affect the timeliness \nand accuracy of plans by Government. The shortcomings include; \n\uf0b7 \n1 out of 16 sectors delayed to submit sector plans.   \n\uf0b7 \nLack of service delivery standards in all MDAs and LGs.  \n\uf0b7 \nDelay in issuing of circular for NDP III by NPA. \n\uf0b7 \nFailure by NPA to undertake mid-term review assessment of the NPD II. \n\uf0b7 \nFailure by 40 entities to submit strategic plans.  \n\uf0b7 \nFailure by some MDAs in attaining satisfactory score on Certificate of Compliance \n(CoC) 88 entities (66%) scored less than 60% \n \nThese gaps imply that the sector development plans may not be aligned with the NDP. \nFurther, lack of service delivery standards implies that there is no bench mark for", "metadata": {"page": 48, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "assessing service delivery and implementation of the NDP. In addition, the failure to \nundertake a mid-term review affects the planning of NDP III as the results of the midterm \nreview are used to provide guidance to stakeholders in the development and timely \nimplementation of NDP III. \n \nThere is need for NPA to follow up with the MDAs and LGs to ensure that the above \nchallenges are addressed.  \n\uf0b7 \nImplementation of planned /budgeted activities \nUnimplemented activities in MDAs \nSection 45 of the Public Finance and Management Act, 2015, requires the Accounting \nOfficer to control the regularity and proper use of the money appropriated to the vote. \nAccording to Section 45 (3) of the same Act, the Accounting Officer shall enter into an \nannual performance contract with the Secretary to Treasury which shall bind the \nAccounting Officer to deliver on the activities in the work plan for the vote for the financial \nyear. Work plans are based on outputs to be achieved for the financial year and during \nimplementation effort are required to be made to achieve the agreed objectives/targets \nfor the entity within the available resources.", "metadata": {"page": 48, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "41 \n \nA review of the Ministerial policy statements, expenditures and performance reports \nrevealed a number of entities implemented their activities in accordance to their plans. \nHowever, I noted that some entities did not implement activities as planned citing non-\nrelease of funds, late release of funds, delayed procurement processes. I also noted that \nthere were diversions in a number of instances. \n \nThe most affected entities were Ministry of Works and Transport, Ministry of Health and \nMinistry of Education and Sports.   \n \nDetails of implementation of planned activities are in my budget performance report issued \nseparately. \nI advised Accounting Officers to follow approved plans and appropriations in \nimplementation of activities and follow up with MoFPED for full funding of activities. \n \n\uf0b7 \nNon Payment of Pension Arrears \nI noted that many votes were not paying pension and gratuity to beneficiaries. For MDAs,", "metadata": {"page": 49, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "by the close of the f/y an amount of UGX35bn, up from UGX 17.34bn last financial year, \nwhich had been released for payment of pension was not paid out. The biggest amount, \nof UGX11.6bn is by Ministry of East African Affairs. For Local Governments, an amount of \nUGX30.6bn down from UGX100.7bn had not been spent by close of the year.  \nThe Accounting Officers attributed this to non-existent pensioners, delayed verifications \nand late releases of funds. This negatively affects the delicate lives of senior citizens and \nhas a direct impact on their human rights and needs to urgently be addressed. \n\uf0b7 \nUnder absorption \nIt was observed that there has been an improvement in the disbursement and absorption \nof loans; by the close of 2017/2018 only 10 loans were performing below expectation with \nabsorption levels below 10%. \n \nSeveral projects had not utilised significant amounts of funds released to them. For", "metadata": {"page": 49, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "example USMID project which had disbursed an amount of UGX100.6bn to the Municipal \nCouncils. I noted that an amount of UGX95bn was still on the accounts of 14 Municipal", "metadata": {"page": 49, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "42 \n \nCouncils (UGX95bn) unutilised despite various incomplete/abandoned civil works due to \nnon-payment to Contractors. A significant number of projects had delays in \nimplementation with the Energy and Education sectors being the most affected.  \nUnspent funds imply delayed or non-implementation of planned activities for service \ndelivery. The occurrence of these unspent balances was attributed by Accounting Officers \nto late release of funds from Ministry of Finance, Planning and Economic Development, \ninefficiencies in procurement units and incompetent contractors among others.  \n \nI advised the Accounting Officers to liaise with MoFPED for timely release of funds and \nstreamline procurement and contract management processes.  \n \n3.1.2 Decentralization of Pension and Payroll Management \nIn financial year 2014/15, Government partially decentralized Pension management with", "metadata": {"page": 50, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "the Planning (budgeting) and ensuring that processing of files is undertaken by MDAs and \nLGs. MOPS pledged to eventually have the decentralization of pension to be fully \nundertaken by all MDAs and LGs. Whereas the Government has made substantial progress \nin reducing the ghost pensioners, I noted that there were still gaps in the processing of \nGovernment employee emoluments as indicated below.  \n \n\uf0b7 \nI noted that 1674 staff from the June 2018 payroll deemed to have reached the \nmandatory retirement age were still on the active payroll and were paid a total of \nUGX.1.4bn during the month of June alone in form of salaries and allowances \ncontrary to Public Standing Orders. \n\uf0b7 \nPayroll of June 2018 revealed that pensioners in various Votes were employed on \ncontract terms but there was no evidence indicating that their job positions \nrequired special skills. Some of the positions in question include; drivers, plant \noperators, accountants, administrative assistants, askaris and special constables", "metadata": {"page": 50, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "which positions can easily be filled from the existing job market. Irregular \nemployment of pensioners results into excess expenditure by Government and \ndenies the unemployed access to government jobs. \n\uf0b7 \nThe system being used to manage the pension was unable to generate automatic \nnotifications of the retirement due dates.", "metadata": {"page": 50, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "43 \n \n\uf0b7 \nThere were delays in solving queried files as 931 files were queried and stored at \nthe MOPS awaiting collection by the respective vote human resource officers for \nfurther action. I noted that it takes on average between 6 to 12 months for vote \nHuman Resource Officers to pick up the queried files for correction.  \n \n\uf0b7 \nI noted from review of the IPPS electronic files that some pensioners were \nassigned multiple gratuity payments both on the payrolls and interface files. In the \nevent that Votes do not carry out a review to ascertain the accuracy of the interface \nfiles uploaded on the IFMS, the possibility of double payments cannot be ruled \nout.  \nI note that Government is in the process of procuring a system that will solve these \nchallenges. I await the outcome of this initiative for future pensions and call for immediate \naddressing of bottlenecks for the 931 pensioners.", "metadata": {"page": 51, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "3.1.3 Non-Compliance with Tax laws  \nDuring the year under review, a sample of MDAs did not comply with Tax laws in respect \nto deductions and remittances to UGX. 27.4 bn.  The failure to deduct and remit taxes \ndirectly impacts on collections by the Uganda Revenue Authority. I advised Accounting \nOfficers to comply with the tax law. \nTable 3: Non-deduction and Non-remittance of taxes \nS/N Entity \nNon deducted \ntaxes \nNon remitted \ntaxes \n1 \nCommunity Agricultural  Infrastructure \nImprovement Programme \u2013 Project 3 (CAIIP \u2013 III) \n- \n18,287,066,139 \n2 \nUrban Markets and Marketing Development of \nAgricultural Products Project \n- \n6,184,417,820 \n3 \nDistrict Commercial Services Support Project", "metadata": {"page": 51, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "District Commercial Services Support Project \n(DICOSS) \n1,062,000 \n- \n4 \nSoroti University \n- \n141,733,220 \n5 \nADB V Support to Higher Education, Science \n&Tecchhnology-1273 (USD. 657,578.14) \n2,450,004,629 \n- \n6 \nGulu University \n324,624,045 \n- \n7 \nGulu Regional Referral Hospital \n- \n111,598,776 \n \nTotal \n2,775,690,674 \n24,724,815,955", "metadata": {"page": 51, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "44 \n \n \n3.1.4 Wasteful/ Nugatory Expenditure \nGood practice requires Accounting Officers to reduce cases of apparent waste, \nextravagant administration or failure to achieve value for money due to management\u2019s \nlaxity in the conduct of operations. However, I noted wasteful expenditure to the tune of \nUGX 1.6 bn. These arose as a result of interest on late payments on VAT and breach of \ncontracts. Table below refers. This affected the implementation of activities in the entities \nand on the overall service delivery.   \n \nI advised Accounting Officers to adhere to the contract arrangements with a view of \navoiding such expenses. \n \nTable 4: Wasteful/Nugatory Expenditure \nS/N \nEntity \n Particulars \n Amount  \n1 \nMinistry of Water and \nEnvironment and Urban \nDevelopment  \nInterest charges", "metadata": {"page": 52, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Development  \nInterest charges  \n803,111,726 \n2 \nMinistry of Education and \nSports \nThese \ninclude \npayment \nof \ninterest on delayed payments, \nlitigation costs for wrongful \ntermination of contracts and \nrefund of embezzled funds. \n798,940,237 \n \nTotal \n  \n1,602,051,963 \n \n3.1.5 Outstanding Receivables  \nDuring the review, it was noted that receivables worth UGX. 60.8 bn were not collected \nby the various Ministries, Departments and Agencies and were therefore still outstanding \nas at 30th June 2018 as summarized in table below.  This was a reduction from the total \nreceivables of UGX. 74.8 bn as at 30th June 2017. There is a risk that the receivables may \nnot be collected.  \nI advised the Accounting Officers to ensure timely collection of receivables and devise \nmeasures to enforce recovery.", "metadata": {"page": 52, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "45 \n \nTable 5: Outstanding Receivables \nS/N \nEntity Summary  \n Amount   \n1 \nMinistry of Justice & Constitutional Affairs \n          20,609,131,791  \n2 \nState House \n                590,200,000  \n3 \nPetroleum Fund \n          12,877,415,932  \n4 \nWater Supply And Sanitation Programme support \n(WSSP) I under JWESSP \n                   32,064,486  \n5 \nKyambogo University \n             4,684,030,407  \n6 \nBusitema University \n                246,527,500  \n7 \nMinistry of Education and Sports \n          21,609,448,397  \n8 \nUganda Blood Transfusion Services", "metadata": {"page": 53, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Uganda Blood Transfusion Services  \n                   74,600,000  \n9 \nJinja Regional Referral Hospital \n                109,663,453  \n \nTotal  \n          60,833,081,966  \n \n3.1.6 Staff Shortages \nI noted that out of the total Government staff establishment of 469,216 positions, only \n311,987 positions had been filled leaving a gap of 157,229 representing 34% of vacant \nposts across MDAs/LGs. These vacant posts include key staffing posts such as Doctors, \nClinical Officers, Professors, Theatre Staff, Human Resource Officers, Legal Officers and \nCommissioners among others.  \n \nThe major staffing shortfalls were noted in Local Governments, Public Universities and \nDirectorate of Public Prosecutions with staffing levels of only 30%, 40% and 41% \nrespectively which are far below the recommended minimum staffing level of 65%. Police", "metadata": {"page": 53, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "and Prisons are equally substantially affected. Inadequate staffing affects the timely \nimplementation of entity activities and may adversely impact on the entities in the \nachievement of its strategic objectives. The matter requires urgent attention. \nI advised Accounting Officers to make concerted efforts in engaging with all stakeholders \nto ensure that vacant posts are filled to enable the entities adequately deliver on their \nmandate. \n3.1.7 Untitled Land/ encroached land/ other land matters \nLand matters have again remained an issue featuring in my current year audit report.  \nA number of instances have been noted where Government entities have continued to \nlose out on land to encroachers because the land is not fenced, surveyed and titled.", "metadata": {"page": 53, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "46 \n \nThe entities that are greatly affected by this problem are Uganda Police (UPF), Prison \nServices and public universities. \nFurther, I noted that the Uganda Land Commission which is mandated to hold Government \nLand in trust does not have an updated register of all the land it holds in trust for \nGovernment. There is a need to address land issues in Government Institutions.  \n \nTable 6: Untitled/Land/Encroached land/Other Land Matter \nS/N \nEntity \nLand Matter \n1 \nDirectorate of Public \nProsecutions \nThe ODPP RSA Residence Kapchorwa building was \nconstructed on land whose ownership was contested. \n2 \nUganda Police Force \nUnsurveyed land, Untitled land, Encroachment on  \nNatete land (total land with issues is approximately 570 \nacres.", "metadata": {"page": 54, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "acres. \nacross the entire country) \n3 \nUganda Prisons \nServices \nUnaccounted for land at Luzira (106.692 acres),  \nUntitled and Unsurveyed land, Land with encroachments, \ndisputes and encumbrances at Arua, Namalu, Amita, \nNgenge, Ragem, Kotido, Bukedea and Budaka--un surveyed \nand un titled land is equivalent to 89 pieces of varying sizes \nacross the country \n4 \nMinistry of Defence \nand Veterans Affairs \nCompensation of Land at Usuk, Ngariam Katakwi,  JIE Block \n4, Plot 21, Nakapirimor, Kotido District, Petero Bashaija \n(Estate of Maria Kakindu) Kabamba and Plot 20 Lugard \nAvenue, Entebbe  (Total 7.675bn) \n5 \nMinistry of Agriculture", "metadata": {"page": 54, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "5 \nMinistry of Agriculture \nAnimal Industry & \nFisheries \nUntitled Land(VODP),Missing land title and loss of land to \nGovernment Departments (Bukalasa Agricultural college) \n \n6 \nMinistry of Tourism, \nWildlife and \nAntiquities  \n6 pieces of land where museums are located did not have \ntitles  \n7 \nMinistry of Water and \nEnvironment \nVarious water schemes built (construction cost over \nUGX50bn) across the country have no land titles  \n8 \nPublic Universities \n(KYU, Soroti, \nBusitema, Muni, \nGulu) \nIllegal encroachment, underutilised and untitled land \n9 \nJinja Referral  \nLack of Titles \n10 \nMinistry of Science \nand Technology", "metadata": {"page": 54, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "and Technology \nLack of Land Titles for PIBID Land (land at Sanga \napproximately 50 acres and land where the water source is \nlocated at Kyamugambira approximately 4 acres).", "metadata": {"page": 54, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "47 \n \n3.1.8 Court cases won by Government \nI observed that a sum of UGX. 20.6bn was reported as cumulative arrears of revenue as \nat 30th June 2018 arising from won cases. There was no evidence to show that \nManagement had collected any of the arrears although the Ministry continues to make \npayments for cases lost. There is a risk of loss of Government revenue arising from failure \nto enforce collection of revenue due from cases won. \n \nThe Accounting Officer explained that the Ministry has engaged external parties to follow \nup collection of the outstanding arrears of revenue from cases won.  \nI advised the Accounting Officer to expeditiously follow up the matter and have the \noutstanding revenue collected.  \n \n3.1.9 Pending legal cases \nI noted that a number of entities had ongoing court cases whose outcomes were still \nuncertain. Notable among them were Ministry of Energy and Mineral Development and", "metadata": {"page": 55, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Makerere University as outlined in table below.  \nTable 7: Pending Legal Cases \nS/N \nEntity \n Estimated legal cost  \nRemarks \n1 \nMinistry of Energy and \nMineral Development \n              389,800,000,000  several legal cases arising from \nland compensation claims for \nthe Isimba and Karuma projects \n2 \nSoroti University \n                  1,025,265,000    \n3 \nMakerere University  \n                  5,634,291,157    \n4 \nMakerere \nUniversity \nBusiness School \n                  3,803,637,896    \n  \nTotal \n400,263,194,053   \n \nTheir eventual determination and/or payment could negatively effect on the cash flows \nand ability of the concerned entities to continue as going concerns.", "metadata": {"page": 55, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "I advised Management to always ensure due diligence in carrying out their work to \nsafeguard against litigation and consequential unfavourable outcomes.", "metadata": {"page": 55, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "48 \n \n3.3 \nSectoral Key Findings \n3.3.1 Accountability \na) Funding for Tax Incentives \nThe roles and objectives of the Tax Policy department under Ministry of Finance Planning \nand Economic Development (MoFPED) among others are to initiate, evolve and formulate \npolicies to achieve economic policy goals and objectives including stimulating investments \nand also raise domestic revenues to finance the government budget. The department is \nalso mandated to evaluate and advise on the impact of tax policy on taxpayers and the \neconomy. \nIt was noted that the Ministry introduced a policy of paying taxes to URA on behalf of \nCompanies in specific sectors such as the steel sector. In addition, the ministry also agreed \nto settle electricity bills for some firms in the textile industry. However, due to lack of a \nproper policy, it was observed that incentives are given without accompanying budget", "metadata": {"page": 56, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "provisions and as such, this has always led to creation of domestic arrears under the \nMinistry. As such, by the close of the FY 2017/2018, domestic arrears attributable to these \nincentives had grown to UGX.153 bn up from UGX.83 bn in the previous year, this \nrepresented an 83% increase. \nThe Accounting Officer explained that the Tax and Energy incentive was not backed by \nrelevant resources, which created domestic arrears.  \nI advised Government to consider establishing a policy framework for not only guiding the \nfunding mechanism for such incentives but to also limit them to available resources.  \n \nb) Inadequate Project monitoring by Project Steering Committees \nProject Steering Committees have a role to provide overall guidance on project activities \nand this is to be done on a regular basis. However, I noted 8 projects whose value \namounted to USD.516,760,000 (UGX.1.912trillion) were experiencing difficulties in having", "metadata": {"page": 56, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "these meetings undertaken. As a consequence, there were delays in approving and \nimplementing work plans and manuals and policies approved. This has adverse effect on \nthe timelines for implementation which could lead to extra costs in case of project \nextensions.", "metadata": {"page": 56, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "49 \n \nThe Accounting Officers attributed this to difficulties in constituting these meetings as the \nmembership consists of Permanent Secretaries that are usually busy on other \nassignments. \nThere is need for Government to review the compositions of these committees with a view \nto having alternative representatives at these meetings so that regular meetings can be \nundertaken. \n \n3.3.2 Energy and mineral development sector \n\uf0b7 \nFunds withdrawn from the Petroleum Fund   \nSection 58 of the Public Finance Management Act (PFMA), 2015, requires withdrawals \nfrom the Uganda Petroleum Fund (UPF) to the Uganda Consolidated Fund (UCF) to be \nmade under authority granted by an Appropriation Act. In addition, section 59(3) requires \nthat Petroleum revenues be used for financing infrastructure and development projects. \nI noted that management transferred UGX.125.3 billion on 2nd November 2017 from the", "metadata": {"page": 57, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "UPF to the UCF, without explicit mention of the UPF, in the Appropriation Act, as a source \nof funding. Instead the withdrawal was premised on the MTEF fiscal framework for \nfinancial years 2015/16-2021/22 submitted to Parliament which includes the different \nsources of revenues financing the budget.  \nIn the absence of guidance from the Appropriation Act, which would indicate the activities \nfor which the funds have been budgeted, there is no assurance as to whether the funds \nwere used to finance infrastructure and development projects of Government, as provided \nfor under Section 59(3) of the PFMA.  \nIn response, management explained that the Appropriation Act, as defined in article 156 \nof the Constitution, provides for only expenditures but does not reflect the various sources \nof funding for the budget, and that discussions are ongoing to review the presentation of \nthe Appropriation Act to incorporate funding sources.  \nI advised management to liaise with the relevant authorities to align the legal framework", "metadata": {"page": 57, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "to sufficiently provide for a format of the Appropriation Act which shows the purpose, \nactivities and amounts of the Petroleum Funds to be appropriated under the Consolidated", "metadata": {"page": 57, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "50 \n \nFund, or to be transferred to the investment reserve account in accordance with the PFMA, \n2015.   \n\uf0b7 \nDelay to establish the Petroleum Investment Framework \nSection 62 and 63 of the PFMA 2015, requires that monies withdrawn from the Petroleum \nFund to the Petroleum Revenue Investment Reserve (PRIR) shall be done with the \napproval of Parliament and warrant of the Auditor General. In addition the money shall \nbe invested in accordance with the Petroleum Revenue Investment Policy issued by the \nMinister of Finance, Planning an Economic Development, in consultation with Secretary to \nthe Treasury. Section 64 (3) also requires that Bank of Uganda (BoU) manages the PRIR \nwithin the framework of a written agreement entered into between the Minister and the \nGovernor of Bank of Uganda.  Section 66 further provides for the appointment of a \nPetroleum Investment Advisory Committee to advise the minister on investments to be \nundertaken under the Petroleum Revenue Investment Reserve.", "metadata": {"page": 58, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "undertaken under the Petroleum Revenue Investment Reserve.  \nHowever, three years after enactment of the law, the framework (PRIR, Policy, \nCommittee, agreement) were not in place. It is commendable that BoU made call \ninvestments using the Petroleum Fund bank balance of USD.108,764,044, during the \nperiod under review and earned interest amounting to USD1,007,212.92. In the absence \nof an investment framework, I could not guarantee whether the investments provided \nvalue for money and maximum returns had been obtained without causing undue risks to \nthe Fund. Though management stated that a Draft Investment Framework was in place, \nit had not been approved. \nI advised the Accounting Officer to expedite the approval process of the Petroleum \nInvestment Framework and appointment of an Investment Advisory Committee, in line \nwith the requirements of the PFMA, 2015 to guide the Investment of funds from the \nPetroleum Fund. In addition, BoU should provide documentation regarding the type of", "metadata": {"page": 58, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "investments, interest rates agreed and duration. \n\uf0b7 \nCourt cases relating to compensation of sub-surface rocks  \nI observed that there are a number of on-going court cases arising from legal suits by \nProject Affected Persons (PAPs) against the Ministry of Energy and Mineral Development.", "metadata": {"page": 58, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "51 \n \nThe legal suits relate to compensations for sub-surface rocks amounting UGX. 389.8 billion \nas at 30th June 2018.  An amount of UGX379.1 billion relates to compensation claims for \nland affected by the construction of Isimba HPP while UGX. 10.75 billion relates to the \nconstruction of Karuma HPP.  \nThese court cases may result into the delays in the construction of the strategic dams \nthus resulting into increase of commitment fees and delay in achieving the intended \nobjective of the project. \nI advised Government to expedite the settlement of these court cases. \n\uf0b7 \nDelayed Completion of Projects due to Right of Way challenges \nI noted that a number of Projects under the Energy sector were not completed within the \nagreed contract periods. This was attributed to delays in compensation of Project Affected \nPersons, hence failure to access Right of Way (ROW). Many PAPs also refuse the", "metadata": {"page": 59, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "valuations by Chief Government Valuer. The delay to complete the projects ranged from \n4months to 8 years and resulted into contract cost escalations in some projects. For \nexample the case of Mbarara-Nkenda transmission line which delayed for 8 years resulting \ninto standby costs, additional  supervising consultant\u2019s costs and interest charges totalling \nUSD 9,936,215.1 and UGX.5.1bn and Hoima-Nkenda transmission line which delayed by \ntwo years and has resulted into standby costs of USD982,295.  \nI advised Government to acquire land before commencement of such major projects. \n3.3.3 Education \na) Under absorption of Projects funds under MOES \nAssessment of absorption of Loans and Grants from various development partners \nindicated low uptake of the funds given the remaining implementation period.", "metadata": {"page": 59, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "52 \n \nTable 8: Under absorption of project funds \nProject \nLoan Amount \nCurrent \nAbsorption \n%age \nElapsed \nduration \nEnd Date \n(HEST-AfDB) \nUA 67,000,000 \nUA35,804,422.4 \n53% \n5 Years \n30/06/2019 \nUSDP-PSFU \n(World Bank) \nUSD.21,800,000 USD.4,090,945  \n19% \n3 years \n31/08/2020 \nUSDP-MOES \n(World Bank) \nUSD.78,200,000 \nUSD.1, \n516,701.86 \n2% \n3 years", "metadata": {"page": 60, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "2% \n3 years \n31/08/2020 \nUTSEP \n(GLOBAL \nPARTNERSHI\nP FUND) \nUSD.100, \n000,000 \nUSD.54, 469,714  54% \n4 years \n30/06/2019 \n \nThe Accounting Officer attributed the delays to; \n\uf0b7 Low disbursement of funds due to delays in constituting the project coordination unit. \n\uf0b7 Insufficient funds as a result of disbursement conditions by the World Bank such as \nmatching grants under component 4 of Uganda Skills Development project and \ndifficulties in securing internationally recognises Twinning Institutions to Support Local \nTechnical colleges.  \n\uf0b7 Delayed signing of the Financing agreements by the Government of Uganda \n \nI advised projects management to streamline planning and procurement processes so as \nto reduce the inefficiencies which are affecting the project implementation. I also advised", "metadata": {"page": 60, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "the Implementing Ministries to put in place proper follow up procedures to ensure timely \nsigning of Financing Agreements. \nb) Review of Operations Of Public Universities \nI undertook a review of management of operations of the 9 public universities for selected \nkey areas. The audit focused on management of fees collection, management of University \nland, management of income generating assets, allocations to key budget areas, and \nstaffing. The following were observed;", "metadata": {"page": 60, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "53 \n \n\uf0b7 \nImplementation of Fees Collection policies \nI noted that nine (9) public universities had not fully implemented the measures put in \nplace to ensure collection of all fees due to the University. This led to accumulation of \ntuition arrears amounting to UGX 11.841bn as at 30th June 2018. The arrears were \nmajorly identified in Makerere (UGX 3.5bn), Kyambogo (UGX 4.5bn) and Gulu (UGX \n1.4bn). Further analysis indicated that tuition arrears in 6 Universities span over a period \nof one year with UGX 4.058bn outstanding for 2 years and UGX 0.363bn outstanding for \n3 years and above. The under collection of tuition fees affects implementation of planned \nactivities and achievement of intended objectives. \nI advised the Universities\u2019 management to ensure adequate adherence to guidelines set", "metadata": {"page": 61, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "out in the fees management policies.  \n\uf0b7 \nIllegal Occupancy of University facilities  \nPhysical inspections of the University premises revealed that 5 out of the 9 public \nUniversities had over 380 private businesses (mostly small scale) occupying University \nfacilities and space without tenancy agreements or Memorandum of understanding. This \nimplies that the tenants illegally occupied the premises since there were no official tenancy \nagreements with the businesses. Due to lack of tenancy agreements, the tenants were \nneither paying the Universities tenancy fees nor utility fees for electricity and water \nconsumed thus occasioning a financial loss to the Universities. \nI advised management to develop policies on administering business operations at the \nuniversities.  \n\uf0b7 \nUnder collection of Rental fees from Tenants \nReview of tenancy agreements and rental collections for 2 Universities revealed that the \nUniversities were supposed to collect UGX 2.179bn from tenants as per their tenancy \nagreements but only collected UGX 1.162bn resulting into a shortfall of UGX 1.017bn", "metadata": {"page": 61, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "during the financial year. This presented an average increase of 143% in shortfall from \nUGX 0.460bn experienced the previous financial year. The uncollected rental fees may \nbecome irrecoverable from the tenants leading to revenue loss.", "metadata": {"page": 61, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "54 \n \nI advised management of the universities to put in place measures to ensure that all rental \nfees due to the universities are fully collected. \n\uf0b7 \nInadequate budget allocation for Library function \nI noted that despite a general increment of provisions for Library resources between \nFY2016/17 and 2017/18, the allocations to library by all public Universities were at an \naverage of 1.1% of the approved budget estimates below the prescribed allocation of \n10% contrary to the University and Other Tertiary Institutional standards regulations, \n2005. Insufficient funding to the Library limits the universities ability to facilitate research \nand growth in the existing and newly developed areas of study. \nI advised management of the Universities to ensure that adequate funds are allocated for \nthis function in line with the regulations.  \nc) Status of stadia in the Country  \nDespite the enormous success that Ugandan teams have shown in the recent past both", "metadata": {"page": 62, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "on the local and international scene, especially in Athletics, Football, Netball, University \nSport, Rugby; field inspections and review of the National Council Sports report on the \nstatus of stadia in the country revealed lack of; perimeter walls, water facilities, Lighting \nfacilities, acceptable playing grounds, and functioning toilet facilities. Incidences of Land \nencroachment were also widely prevalent in stadia located in Municipal councils.  \n \nThis has rendered most of the stadia unfavourable for hosting sporting activities which \nhas limited talent growth in the country. This has also limited the ability of most sports \nfederations and the National Council of Sport from achieving their core mandate of \npromoting sports development in the country. \n \nManagement explained that most of these stadia are owned by government and are \nmanaged as private enterprises under the control of Boards while others are managed by \nDistrict Councils. I also observed that stadia do not receive any government financial \nsupport, and therefore cannot sustain their maintenance budgets.", "metadata": {"page": 62, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "55 \n \nI advised Management to develop a feasible strategy for improvement of sports facilities \nin the country and ensure that necessary approvals are obtained from line Ministries, Local \nAuthorities and Departments for stadia Infrastructural funding.  \n \n3.3.4 Justice Law and Order Sector \n\uf0b7 \nOperationalization of regional Government analytical laboratories  \nThe Directorate of Government Analytical Laboratories (DGAL) opened regional \nlaboratories in Mbarara, Gulu, Mbale, and Moroto. To date, a total of UGX.2.2bn has been \ninvested in these facilities. The investment was aimed at having exhibits analysed locally \nand to reduce the referral of exhibits to Kampala for analysis. Although these regional \noffices were opened, they were non-operational. They lacked adequate staff and \nnecessary equipment and had instead been turned into collection centers for exhibits and \nsamples for onward transmission to Kampala. Failure to optimally utilize such resources", "metadata": {"page": 63, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "not only denies the public the services of the Government chemist but also directly affects \nthe delivery of justice.  \nFor example, there has been accumulation of case back logs. During the year, DGAL \nreceived a total of 2000 case applications for various types of analyses but only managed \nto dispose only 726 cases translating into only 36.3% of the total applications received. \nOverall, DGAL has accumulated significant case backlog over the years with 5559 cases \nunattended to. \nAccording to the Accounting Officer, a budget has been drawn to handle case backlog in \nFY 2019/20 amounting to UGX12.8bn.  \n \nThere is need to prioritize the implementation of this case backlog strategy and engage \nGovernment to have the budget for this activity funded. \n \n\uf0b7 \nFailure to produce suspects in court and overstay of prisoners on remand \nSection 25(1) of Police Act requires that a police officer on arresting a suspect without a", "metadata": {"page": 63, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "warrant shall produce the suspect so arrested before a magistrate\u2019s court within 48 hours \nunless earlier released on bond. A review of the case register and case files in 5 sampled \npolice stations revealed that a number of suspects spent more than the 48 hours in cells \nwithout either being charged or being granted police bond. In some cases suspects spent", "metadata": {"page": 63, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "56 \n \nup to 200 hours without being charged. Keeping suspects beyond the mandatory 48 hours \nnot only contravenes the provisions of the Act but also results in unnecessary expenditure \nfor the force in terms of costs to maintain these suspects. \n \nRelatedly, an analysis of the population of prisoners currently on remand revealed that \nthe performance of Uganda Prison Services (UPS) in achieving the objective of addressing \nthe problem of long stay on remand, high remand population and the observance of  the \nright to fair and speedy trial was still unsatisfactory. A number of prisoners had stayed for \nlong periods on remand and in some cases without being produced in court. It was noted \nthat 2305 prisoners had stayed on remand for more than 3 years. Overstay on remand \naffects the delivery of justice to these suspects and is a contravention of the rights to a \nfair and speedy trial.", "metadata": {"page": 64, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Management attributed the delays to inefficiencies in agencies within the sector that \ninvestigate, prosecute and try suspects which have a direct effect on the length of stay of \nthese suspects. I advised UPF and UPS to liaise with responsible agencies to ensure that \nthe suspects are arraigned in court within the mandatory period. \n \n\uf0b7 \nManagement Information Systems within the JLOS sector \nI observed that the JLOS entities procured Management Information Systems at a cost of \nUGX.14.7bn to enable these entities undertake their mandates as follows. \n \nTable 9: Details of Management Information systems within JLOS sector \nEntity \nSystem  \nPurpose of the system \nCost (bn) \nUganda \nPolice \nForce \nCrime \nRecords \nManagement \nInformation \nSystem (CRMS)  \nEnsure that case investigations are automated \nand \nto", "metadata": {"page": 64, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "and \nto \nimprove \nefficiency \nwithin \nthe \ninvestigations department of the UPF. \n0.5 \nSuspect \nProfile \nSystem (SPS) \nTo provide profiles of suspects through capture \nand storage of bio data, photographs, and \nthumbprints among other features, to help in \nquick identification of suspects. \nDPP \nProsecution \nCase \nManagement \nInformation \nImprove case output through the use of \ncomputer-based systems, record and collect \ninformation pertaining to cases, rapidly transfer \ncase details from law enforcement through the \n14", "metadata": {"page": 64, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "57 \n \nSystem \n(PROCAMIS) \nuse of computer and communications systems \nand roll over the system in all DPP Offices \ncountry wide. \nMOJCA \nDCL Information \nManagement \nSystem \nThe system among other functions was procured \nto; \n\uf0b7 \nTrack on going cases giving details like; \nthe lawyer handling the case, documents \nused in the case, status of the case, file \nmovement, tasks handled during the case, \nand \namounts \nclaimed \nagainst \nGovernment. \n\uf0b7 \nstore case information in soft copy  \n\uf0b7 \nRun reports as requested. \n\uf0b7 \nEasily provide amounts claimed against \nGovernment as well as cases pending \npayment with their outstanding amounts. \n0.05", "metadata": {"page": 65, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "0.05 \nJudiciary \n \nGovernment is yet to procure a System \n0 \nUganda \nPrison \nService \nPrisons \nstaff \nManagement \nSystem \nGovernment is yet to procure a Human \nManagement System to improve on the \nefficiency in prisons information. \n.15 \n \nTotal cost \n \n14.7 \n \nHowever, I noted that the implementation of the MIS has had challenges towards \nattainment of its objective. For example, the system procured by DPP four (4) years ago \nhas only had 11 (9.2%) out of the planned 119 stations covered and operational. The \nAccounting Officer attributed this to a number of reasons such as;  \n\uf0b7 \nInadequate trained personnel \n\uf0b7 \nInsufficient  laptops and scanners \n\uf0b7 \nLack of training manuals and software review documents.", "metadata": {"page": 65, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nStandalone systems which do not interface with other government systems. \nFailure to operationalise the systems negates the purpose for which they were procured \nand may result in total waste of resources invested.  \n \nThere is need for Government to undertake a comprehensive assessment of the level of \nimplementation and ensure that these systems are fully operationalised as envisaged. \nThese systems should be integrated if the information has to be effectively shared.", "metadata": {"page": 65, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "58 \n \n\uf0b7 \nOutstanding court awards and compensations  \nMOJCA had outstanding domestic arrears of UGX.664bn during the year ended 30th June, \n2018. The bulk of the liabilities comprised of unsettled court awards and compensations \namounting to UGX.655bn. A review of a sample of files revealed some cases that had not \nbeen paid nor considered for payment for close to 10 years after the award was made \nhad accumulated interest totalling to UGX124bn. \nDelay to settle the obligations have resulted into Government accumulating interest on \nthe principal amounts.   \n \nI advised the Government prioritises settlement of these arrears to minimise the \naccumulation of avoidable interest payments.", "metadata": {"page": 66, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "59 \n \n  \n3.3.5 Tourism Sector  \n\uf0b7 \nManagement of Museums and Monuments \nDuring the year under review, Government invested UGX 53,889,420 in establishing and \nmanaging 4 Museums in across the country. However, an inspection of these museums \nto establish how they are managed revealed that there was no Policy and Regulatory \nguidelines put in place to regulate access, management and accountability of old and new \nassets in the Museums and Monuments. What is guiding management and accountability \nof the historical monuments is a very old historic monuments Act that appears outdated. \nAs a consequence, there are over 650 sites and monuments that have been documented \nbut many of these are yet to be mapped and gazetted. \nThere were no funds provided in respect of research and promotional activities of the \nMuseums implying that the expected value from undertaking research activities may not \nhave been achieved. Government will not match the global standards as expected.", "metadata": {"page": 67, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "I also noted that 6 pieces of land where museums are located did not have titles. The \naffected Museums include those located in Kampala, Soroti, Kabale and Moroto.  \n \nThere is need for Government to fund research activities in line with the provisions of the \nInternational Museum Standards a view of benefiting from global dynamic research \nactivities \n \n3.3.6 Works Sector \n\uf0b7 \nExpiry of Standard Gauge Railway Board (SGR) \nIt was noted that all the Board members\u2019 terms expired in November 2017 and have \nnot been renewed or replaced contrary to Section 4.4 of the SGR Project Governance \nManual which requires members of the Board to hold office for a period of 2 years \nrenewable at the discretion of the Minister of Works and Transport. For instance the \nAnnual Board reports had not yet been prepared and submitted to the Minister.   \nAbsence of a Board creates challenges in governance and execution of the Project\u2019s \nmandate.", "metadata": {"page": 67, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "mandate.  \nThe Accounting Officer explained that the issue of the expiry of the SGR board was \nbrought to the attention of the Minister for further action.", "metadata": {"page": 67, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "60 \n \n \nI advised management to expedite the process of re-appointment or appointment of new \nBoard members as required by the manual. \n \n\uf0b7 \nDevelopment of New Kampala Port at Bukasa \nThe Ministry of Works and Transport plans to contract a modern port at Bukasa on the \nshores of Lake Victoria as part of the development of the Central Corridor from Kampala \nacross Lake Victoria to Mwanza, Musoma to Dar es Salaam on the Indian Ocean. The \nCentral Corridor will provide an alternative route to the Northern corridor from Kampala \nto Mombasa hence promoting regional trade, increasing economic growth and integration, \nreducing heavy traffic on the Northern Corridor hence reducing road maintenance and \ncost of doing business. It was noted that the Master plan for the development of the new \nKampala port at Bukasa was finalized. In addition the topographic survey was completed", "metadata": {"page": 68, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "though the water lines are not yet complete. The training needs assessment report was \nprepared but no training was carried out. \nProcurement of consultancy services for construction of start-up infrastructure (Road and \nFence) is in advanced stage. \n \nIn spite of the above progress to date with the accompanying benefits for the country, it \nwas noted that a budget provision for the compensation of 1,833 project affected persons \n(PAPs) estimated at UGX.87.5 billion had not been made in the financial year 2018/19. \nThe implication is that the project may stall thereby impacting implementation of \nsubsequent project phases.", "metadata": {"page": 68, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "61 \n \n3.3.7 Health Sector \n\uf0b7 \nImprovement of Health Services at Mulago Hospital and the City of Kampala \nProject (MKCCAP) \nThe Government of the Republic of Uganda received a loan from the African Development \nFund and the Nigerian Trust Fund towards the cost of the improvement of Health Services \nat Mulago Hospital and the City of Kampala Project. Specific objectives of the project \nincluded improvement of interrelationships of facilities and departments within and \nbetween the floors and blocks, improvement of the internal and external works, improve \nappropriateness of specification of finishes, overhaul and modernise the electro-\nmechanical works and enhancing the functionality of the hospital. I noted that whereas \nthe civil works executed were generally in accordance with the agreed designs and \nspecifications, there were some issues I noted that should be addressed to ensure delivery \nof the hospital infrastructure is as per the approved designs.", "metadata": {"page": 69, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "There was omission of essential components of works during planning and design review \nas a result of resource constraints. Owing to this, the Consultant was requested to design \na reduced scope of rehabilitation works that would fit in the budget. This resulted in some \nessential components of the works such as organ transplant unit, paediatric ICU, \npathology unit, landscaping and incinerator being omitted in the design review on the \nunderstanding that funds permitting, to be done in future.  During execution of works, it \nbecame clear that some of the omitted works needed to be carried out and on this basis, \nMOH sourced for additional funding which substantially increased the project cost. \n \nThe project has experienced significant delays in execution.  The original project period \nof 24 months had been exceeded by 16 months. Delays in execution of works were mainly \nattributed to delayed handover of sections of the site due to delayed relocation of patients \nto Kawempe and Kiruddu hospitals. The final section of the site was handed over in", "metadata": {"page": 69, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "October 2016 (22 months after the project commencement) and yet clause 2.1 of the \ngeneral conditions of contract of the signed contract states that the contractor will be \ngiven full access to site before commencement of works. Other reasons for delayed \nexecution of works were; increased scope of works, late instructions and pending \ninformation from the consultant, delayed payment of VAT amounts, and delayed payment", "metadata": {"page": 69, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "62 \n \nof IPC no.13 by 69 days. Delayed execution of works resulted into additional costs of USD \n380,000 incurred in extension of the supervising consultant\u2019s contract. Furthermore, \nKiruddu hospital septic tank overflows from time to time due to overwhelming number of \npatients transferred from Mulago hospital posing a health risk to the users and \nneighbouring areas.  \n \nThere is Lack of a maintenance plan for implemented Infrastructure. There are a lot of \nsophisticated installations, being done by international experts, yet the Contract did not \nallow for maintenance costs in case of any unforeseen future failures. It is evident that in \ncase of future equipment failures, there will be either need for restoration by the same \nexperts, or neglect which will mean non achievement of value for money on the \nimplemented infrastructure. I advised the Accounting Officer to ensure that; a \nmaintenance plan and budget is provided for maintaining the sophisticated installations", "metadata": {"page": 70, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "at the Hospital Complex; and training of local personnel is undertaken since the \ninstallations were undertaken by international experts. \n \n3.4 \nSUMMARY OF AUDIT RESULTS OF ENTITIES  \nThis section includes all matters that were classified as matters of high significance during \nthe audit. It summarises the findings in each individual audit report and includes all entities \nwith modified and unmodified opinions. They comprise of findings in the basis for qualified \nopinion paragraphs, key audit matters, emphasis of matter, other matters and compliance \nmatters raised. The details are in the individual reports issued separately to Parliament \nand Accounting Officers. Refer to Annexure II", "metadata": {"page": 70, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "63 \n \nPART 4: COMMISSIONS, STATUTORY AUTHORITIES AND STATE ENTERPRISES  \n4.0 \nCOMMISSIONS, STATUTORY AUTHORITIES AND STATE ENTERPRISES \n4.1 \nSUMMARY OF AUDIT RESULTS \nI carried out 134 Financial Audits for Commissions Statutory Authorities and State \nEnterprises and 13 Engineering Audits under UNRA during the year under review. \nAccordingly, the detailed reports have been issued to the individual entities. By the time \nof this report, 6 financial audits were still ongoing while 4 planned financial audits were \nnot undertaken. \n125 entities had unqualified opinions representing an increase of 6.8% from 117 \nunqualified opinions issued last year. The qualified opinions on the other hand decreased \nby 40% from 15 to 9 in the year under audit and the disclaimer of opinion also decreased \nby 100% from 2 to None. Chart below refers; \nFigure 1: Summary of Opinions \n0\n20\n40\n60\n80\n100\n120\n140\nUnqualified\nQualified\nDisclaimer\nTotal\nChart showing opinions\nFY2016/17\nFY2017/18", "metadata": {"page": 71, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "64 \n \n4.2 \nFINANCIAL PERFORMANCE OF PUBLIC CORPORATIONS AND STATE \nENTERPRISES FOR THE YEAR ENDED 30TH JUNE 2018 \nIn line with the PFMA 2015, I reviewed the consolidated summary statement of \nFinancial Performance of Public Corporations and State Enterprises for the year ended \n30th June 2018 and noted the following: \n4.2.1 Completeness of Statement of Performance \nSection 52 (1c) of the Public Finance Management Act (PFMA), 2015 requires the \nAccountant General, within three months after the end of each financial year, to prepare \nand submit to the Minister responsible for finance and the Auditor General the \nconsolidated summary statement of the financial performance of Public Corporations, \nState Enterprises and Companies where Government has controlling interest. \nHowever, a comparison of the consolidated statement of treasury operations and the \nconsolidated summary of financial performance of the public corporations and state", "metadata": {"page": 72, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "enterprises revealed that entities with shareholders' equity of UGX 15.7 Trillion as at \n30th June 2018 where government has controlling interest1 were not consolidated. \nBelow is a summary of financial performance of public corporations and state enterprise \nthat were not consolidated.   \nTable 10: Un-Consolidated State Enterprises \nS/N \nEnterprise \nGovernment \nShareholding \nShareholders' \nEquity \n1 \nNational Social Security Fund  \n100% \n9,936,291,648,000 \n2 \nUganda Railways Corporation  \n100% \n3,426,533,654,000 \n3 \nUganda Electricity Generation \nCompany Limited \n100% \n829,652,214,000 \n4 \nUganda Electricity Transmission \nCompany Limited  \n100% \n379,189,000,000 \n5", "metadata": {"page": 72, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "5 \nNational Housing and Construction \nCompany Limited  \n51% \n311,942,288,000 \n6 \nUganda Property Holdings Limited \n100% \n229,950,802,062 \n7 \nUganda \nElectricity \nDistribution \nCompany Limited  \n100% \n205,977,780,000 \n8 \nNile Hotel International Limited \n100% \n193,584,509,164 \n9 \nUganda Air Cargo Corporation  \n100% \n76,361,088,653 \n                                           \n1 Ownership interest with enough voting shares, that is over 50%", "metadata": {"page": 72, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "65 \n \n10 \nPost Bank Uganda  \n100% \n64,205,605,803 \n11 \nUganda \nWildlife \nConservation \nEducation Centre  \n100% \n13,233,498,966 \n12 \nUganda Printing and Publishing \nCorporation  \n100% \n11,370,013,230 \n13 \nUganda Seeds Limited  \n100% \n6,678,058,279 \n14 \nNEC Farm Katonga Limited  \n100% \n5,050,688,396 \n15 \nNEC \nConstruction \nWorks \n& \nEngineering Limited  \n100% \n2,047,012,597 \n16", "metadata": {"page": 73, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "16 \nNEC Tractor Project  \n100% \n1,910,356,736 \n17 \nNEC Tractor Hire Scheme Limited  \n100% \n1,572,895,139 \n18 \nNEC Uzima Limited  \n100% \n1,507,223,000 \n19 \nUganda National Oil Company \nLimited  \n100% \n0 \nShareholders' Total Equity \n15,697,058,336,025 \nThis implies that the consolidated summary statement of financial performance of the \npublic corporations and state enterprises is incomplete and thus does not reflect the \naccurate government ownership. \nThe Accountant General should maintain a comprehensive and up-to-date record for \nall the entities where government has controlling interest to reflect the true picture of \ngovernment ownership, in line with the law. \n4.2.2 Alignment of Reporting periods", "metadata": {"page": 73, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Section 85(3) of the PFMA, 2015 requires State Enterprises or Public Corporations \nwhose financial year end are not aligned with the Government of Uganda (GoU) \nfinancial reporting period of 30th June, to comply within three years after the \ncommencement of this Act, which elapsed in the FY 2017/18. \nI noted that most enterprises had complied with the directive of aligning their financial \nyear ends with the GoU financial reporting period of 30th June, except Post Bank Uganda \nLimited and Pride Micro Finance which still have 31st December as their reporting period \nends. These however have cited the provisions of the Financial Institutions Act as the \nimpediment to compliance.  \nI advised the Accounting Officer to harmonise the PFMA 2015, with the Financial \nInstitutions Act.", "metadata": {"page": 73, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "66 \n \n4.2.3 Financial Performance of Enterprises \nThe Government of Uganda (GoU) owns shares in a number of State Enterprises. These \nenterprises, which are independently managed, are supposed to operate efficiently, \nmake profits and pay dividends to Government. Their financial performance is therefore \nof interest to Government. I noted however that Nakivubo Memorial Stadium did not \nsubmit financial statements while results for Civil Aviation Authority relate to the year \nended 30th June 2016.  \nA computation and analyses of the profitability, liquidity and gearing parameters of \nthese enterprises revealed the following; \na) \nProfitability of Enterprises \nFourteen (14) out of the 29 State Enterprises analysed made profits in the year under \nreview, with Bank of Uganda (BoU), National Social Security Fund (NSSF) and National \nWater and Sewerage Corporation (NWSC) posting profits of UGX 424bn, 240bn and", "metadata": {"page": 74, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "51bn respectively as shown in the table below.  \nTable 11: Profitability of Enterprises \nNo. \nEnterprise \nProfit After \nTax - 2017/18 \n(UGX) \n Profit After Tax - \n2016/17 (UGX)  \n%age \nChange \n1 \nBank of Uganda \n424,113,000,000 \n(95,982,000,000) \n(542) \n2 \nNational  Social \nSecurity Fund \n240,444,091,000 \n11,003,211,000 \n2,085 \n3 \nNational Water and \nSewerage Corporation \n51,188,903,000 \n26,711,133,000 \n92 \n4 \nPride Micro Finance", "metadata": {"page": 74, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "4 \nPride Micro Finance \n16,496,928,000 \n15,046,452,000 \n10 \n5 \nPost Bank Uganda \nLimited \n6,204,064,468 \n5,061,961,867 \n23 \n6 \nNew Vision Printing \nand Publishing \nCompany Limited \n(Dividend is proposed \nnot declared) \n2,318,223,000 \n14,685,000 \n15,686 \n7 \nNile Hotel International \nLimited \n1,521,712,661 \n761,162,918 \n100 \n8 \nUganda Air Cargo \nCorporation \n1,511,953,445 \n2,598,256,138 \n(42) \n(42) \n9 \nNEC Construction \nWorks & Engineering \nLimited \n795,920,408 \n781,979,028 \n2", "metadata": {"page": 74, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "67 \n \n10 \nNEC Tractor Hire \nScheme Limited \n752,282,106 \n439,878,942 \n71 \n11 \nNEC Luwero Industries \nLimited \n230,073,329 \n(854,360,481) \n(127) \n12 \nUganda Property  \nHolding \n125,315,766 \n553,504,151 \n(77) \n13 \nUganda Post Limited \n100,495,000 \n(4,449,441,000) \n(102) \n14 \nUganda Wildlife \nConservation \neducation Centre \n65,550,177 \n89,060,223 \n(26) \n15", "metadata": {"page": 75, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "(26) \n15 \nNEC Tractor Project \n(70,636,203) \n(31,875,591) \n122 \n16 \nUganda Seeds Limited \n(182,934,495) \n48,162,092 \n(480) \n17 \nMandela National \nStadium \n(238,902,339) \n(669,415,803) \n(64) \n18 \nNEC Farm Katonga \nLimited \n(359,026,879) \n38,464,862 \n(1,033) \n19 \nNEC Uzima Limited \n(385,744,000) \n57,668,000 \n(769) \n20 \nUganda Printing and \nPublishing Corporation", "metadata": {"page": 75, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Publishing Corporation \n(1,403,798,564) \n(616,572,195) \n128 \n21 \nKilembe Mines Limited \n(1,624,302,143) \n(440,930,080) \n268 \n22 \nNational Housing and \nConstruction Company \nLimited \n(2,050,991,000) \n12,863,781,000 \n(116) \n23 \nUganda Electricity \nDistribution Company \nLimited \n(6,682,561,000) \n(6,730,922,000) \n(1) \n24 \nUganda National Oil \nCompany Limited \n(9,584,449,000) \n(3,421,297,000) \n180 \n25", "metadata": {"page": 75, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "180 \n25 \nUganda Electricity \nGeneration Company \n(10,856,159,000) \n(13,483,005,000) \n(19) \n26 \nUganda Development \nCorporation (Group) \n(17,571,299,000) \n13,691,981 \n(128,433) \n27 \nCivil Aviation Authority \n(2016) \n(21,070,422,000) \n11,922,770,000 \n(277) \n28 \nUganda Electricity \nTransmission \nCompany Limited \n(prior year figure are \nfor 6 months) \n(75,526,000,000) \n62,254,000,000 \n(221) \n29 \nUganda Railways \nCorporation", "metadata": {"page": 75, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Uganda Railways \nCorporation \n(93,036,050,000) \n(199,481,183,000) \n(53) \n \nThe worst performing State Enterprises were Uganda Railways Corporation (URC), \nUganda Electricity Transmission Company Limited (UETCL) and Civil Aviation Authority \nwith losses of UGX93bn, UGX75.5bn and UGX21bn respectively.", "metadata": {"page": 75, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "68 \n \nIn comparison to the previous year, 12 enterprises posted improved (increased profits \nor reduced loss) performance, with New Vision Printing and Publishing Company \nLimited, NSSF, Kilembe mines registering over 200% percentage increase.  \n \nb) \nReturn on Assets  \nReturn on Assets (ROA) is an indicator of how profitable an enterprise is relative to its \nTotal Assets. It measures management\u2019s efficiency in using the enterprise\u2019s assets to \ngenerate earnings. NEC Tractor Hire Scheme Limited, NEC Construction Works & \nEngineering Limited and Pride Micro Finance recorded Return on Assets of 43%, 27% \nand 7% respectively. \nApart from the banking institutions, which may not be asset intensive, the majority of \nthe enterprises are suboptimal and inefficient in utilising their assets. The worst \nperforming Enterprises were Uganda National Oil Company Limited, NEC Uzima Limited", "metadata": {"page": 76, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "and Uganda Development Corporation. Details are shown in the table below. \nTable 12: Returns on Assets \nNo. \nEntity \nReturn \non \nAssets \n1 \nNEC Tractor Hire Scheme Limited \n43.3 \n2 \nNEC Construction Works & Engineering Limited \n26.8 \n3 \nPride Micro Finance \n6.7 \n4 \nNational Water and Sewerage Corporation \n3.2 \n5 \nNational Social Security Fund  \n2.7 \n6 \nNew Vision Printing and Publishing Company Limited \n(Dividend is proposed not declared) \n2.7 \n7 \nBank of Uganda \n2.7 \n8 \nPost Bank Uganda Limited \n1.8 \n9 \nUganda Air Cargo Corporation \n1.7 \n10", "metadata": {"page": 76, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "1.7 \n10 \nNEC Luwero Industries Limited \n1.3 \n11 \nNile Hotel International Limited \n0.8 \n12 \nUganda Wildlife Conservation education Centre  \n0.5 \n13 \nUganda Electricity Distribution Company Limited \n0.4 \n14 \nUganda Post Limited \n0.1 \n15 \nUganda Property  Holding \n0.1 \n16 \nMandela National Stadium \n-0.1 \n17 \nUganda Electricity Generation Company \n-0.2 \n18 \nNational Housing and Construction Company Limited \n-0.5 \n19 \nCivil Aviation Authority (2016) \n-2.4 \n20 \nUganda Railways Corporation \n-2.6 \n21 \nUganda Seeds Limited \n-2.7 \n-2.7", "metadata": {"page": 76, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "69 \n \n22 \nUganda Electricity Transmission Company Limited (prior \nyear figure are for 6 months) \n-2.9 \n23 \nNEC Tractor Project \n-3.2 \n24 \nKilembe Mines Limited \n-4.3 \n25 \nNEC Farm Katonga Limited \n-6.2 \n26 \nUganda Printing and Publishing Corporation \n-9.8 \n27 \nNEC Uzima Limited \n-20.1 \n28 \nUganda Development Corporation (Group) \n-24.9 \n29 \nUganda National Oil Company Limited \n-178.5 \n \nc) \nProposed Dividends  \nFurthermore, I observed that, out of the 17 profit making enterprises, only New Vision", "metadata": {"page": 77, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Printing and Publishing Company Limited proposed a dividend pay-out amounting to \nUGX1,912,500,000. In the year under review, it demonstrated this commitment by \npaying out dividends totalling UGX.101,037,000. Government should ensure that profit \nmaking enterprises provide a return to the investment made by government  \n \nd) \nLiquidity Assessment \nI analysed the ability of state enterprises\u2019 to meet their short-term financial obligations \nby comparing the current assets and current liabilities. The ratio of Current Assets to \nCurrent Liabilities exceeding 2:1 is desirable, although acceptable current ratios vary \nbetween industrial sectors. I noted that 17 entities were above the ideal threshold, \nimplying that they are able to meet their liabilities as they fall due. 7 entities were below \nthe threshold and may have a challenge of paying their liabilities.  \nThe liquidity assessment of four state enterprises namely Bank of Uganda, Pride Micro", "metadata": {"page": 77, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Finance, Post Bank Uganda Limited and NSSF was not made because the financial \ninstitutions have mandatory liquidity thresholds. \nI further observed that 16 out of 24 entities had improved their liquidity ratios in \ncomparison with the previous year.", "metadata": {"page": 77, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "70 \n \n           Table 13:  Liquidity of Enterprises \nS/N \nEntity \nLiquidity \n2017/18 \nLiquidity \n2016/17 \n %age \nChange \n1 \nNEC Farm Katonga Limited  \n305.9:1 \n0.7:1 \n43,809% \n2 \nUganda Seeds Limited  \n135:1 \n114:1 \n18% \n3 \nUganda Development \nCorporation   \n62.1:1 \n50:1 \n24% \n4 \nNEC Tractor Project  \n8.3:1 \n7.5:1 \n11% \n5 \nNile Hotel International \nLimited  \n7.8:1", "metadata": {"page": 78, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "7.8:1 \n8.6:1 \n-9% \n6 \nUganda Electricity \nGeneration Company \nLimited \n7.6:1 \n7.2:1 \n6% \n7 \nUganda Railways \nCorporation  \n5.4:1 \n2.9:1 \n84% \n8 \nNEC Luwero Industries \nLimited  \n5.1:1 \n19.8:1 \n-74% \n9 \nNEC Tractor Hire Scheme \nLimited  \n5:1 \n1.6:1 \n216% \n10 \nUganda Electricity \nDistribution Company \nLimited  \n4.5:1 \n3.7:1 \n22% \n11 \nNEC Construction Works &", "metadata": {"page": 78, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "NEC Construction Works & \nEngineering Limited  \n3.9:1 \n1.6:1 \n135% \n12 \nNew Vision Printing and \nPublishing Company \nLimited  \n3.6:1 \n3.1:1 \n14% \n13 \nUganda Property Holdings \nLimited \n3.5:1 \n1.8:1 \n97% \n14 \nNational Housing and \nConstruction Company \nLimited  \n2.5:1 \n2.8:1 \n-11% \n15 \nNEC Uzima Limited  \n2:1 \n2.4:1 \n-16% \n16 \nKilembe Mines Limited  \n2:1 \n3.1:1 \n-36% \n17", "metadata": {"page": 78, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "-36% \n17 \nUganda National Oil \nCompany Limited  \n2:1 \n1.6:1 \n28% \n18 \nUganda Air Cargo \nCorporation  \n1.8:1 \n0.1:1 \n1,643% \n19 \nUganda Electricity \nTransmission Company \nLimited   \n1.5:1 \n1.4:1 \n7% \n20 \nNational Water and \nSewerage Corporation  \n1.3:1 \n1.4:1 \n-8% \n21 \nUganda Post Limited  \n1.1:1 \n1:1 \n6% \n22 \nUganda Printing and \nPublishing Corporation  \n0.6:1 \n0.9:1 \n-29% \n-29% \n23 \nUganda Wildlife \nConservation education \nCentre   \n0.5:1 \n0.7:1 \n-27% \n24 \nMandela National Stadium \n0.4:1 \n0.3:1 \n58%", "metadata": {"page": 78, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "71 \n \nI advised the Accounting Officers to ensure Treasury/working capital management is \nstrengthened by ensuring speedy collection of debts and reduction of liabilities not \nguaranteed by enough assets.  \ne) \nLong-term Debt \nEntities should be able to meet their long-term debt obligations. Gearing (debt) ratios \nmeasure the proportion of the enterprises\u2019 assets that are financed by debt. Although \nthe risk levels vary from industry to industry, a debt ratio of more than 50% is \nconsidered undesirable. I noted that 4 State enterprises had debt ratios of more than \n50% implying that their total assets were insufficient to cover their total debt. These \nwere UEDCL, UEGCL, UETCL and NWSC.  \nAnother 8 enterprises, namely Uganda Development Corporation, National Housing and \nConstruction Company Limited, Kilembe Mines Limited, New Vision Printing and \nPublishing Company Limited, NEC Luwero Industries Limited, Uganda Post Limited,", "metadata": {"page": 79, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Uganda Air Cargo Corporation and Uganda Railways Corporation had debt ratios of less \nthan 50% implying that owners\u2019 equity was sufficient to cover total debt.  \nI noted that 14 Statutory Enterprises were not highly geared, probably because being \nGovernment entities, they depended solely on Government funding (owners\u2019 equity) \nand internally generated revenue as shown in the table below. \nTable 14: Enterprise Gearing \nNo. \nEntity \nDebt Ratio \n  \n \n \n 2017/18 \n2016/17 \n1 \nUganda Electricity Distribution Company \nLimited  \n87 \n86 \n2 \nUganda Electricity Generation Company \nLimited \n85 \n86 \n3 \nUganda Electricity Transmission \nCompany  \n84 \n74 \n4 \nNational Water and Sewerage \nCorporation  \n63 \n59 \n5", "metadata": {"page": 79, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "59 \n5 \nUganda Development Corporation   \n28 \n27 \n6 \nNational Housing and Construction \nCompany Limited  \n19 \n19 \n7 \nKilembe Mines Limited  \n14 \n13", "metadata": {"page": 79, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "72 \n \n8 \nNew Vision Printing and Publishing \nCompany Limited  \n9 \n10 \n9 \nNEC Luwero Industries Limited  \n5 \n6 \n10 \nUganda Post Limited  \n5 \n5 \n11 \nUganda Air Cargo Corporation  \n3 \n3 \n12 \nUganda Railways Corporation  \n1 \n2 \n13 \nNEC Construction Works & Engineering \nLimited  \n0 \n0 \n18 \nUganda Printing and Publishing \nCorporation  \n0 \n0 \n19 \nNile Hotel International Limited  \n0 \n0 \n20 \nNEC Uzima Limited  \n0 \n0 \n21", "metadata": {"page": 80, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "0 \n21 \nPride Micro Finance  \n0 \n0 \n22 \nPost Bank Uganda Limited  \n0 \n0 \n23 \nUganda Wildlife Conservation education \nCentre   \n0 \n0 \n24 \nUganda Seeds Limited  \n0 \n0 \n25 \nNSSF  \n0 \n0 \n26 \nUganda Property Holdings Limited \n0 \n0 \nOn a positive note though, some entities have reduced their debt-to-asset ratio in the \nyear under review compared to 2016/17. \nf) \nInterest cover \nFor some Companies that had taken on loans, I analysed their ability to service the \nloans through payment of interest, by using the interest cover. Interest cover looks at \nhow many times a Company\u2019s operating profits exceed its interest payable. A cover of", "metadata": {"page": 80, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "four (4) times and above is usually considered to be safe, depending on the nature of \nindustry. The implication is that a company is most likely to meet its interest payments.  \nGoing by the above, I noted that 6 State enterprises were better placed to meet their \ninterest obligations, while 4 were not. The three worst performing State enterprises in \nthis aspect were, Uganda Electricity Transmission Company Limited, National Housing \nand Construction Company Limited, and Uganda Post Limited which may have \nchallenges meeting their interest obligations. Details are shown in the table below", "metadata": {"page": 80, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "73 \n \nTable 15: Enterprises' ability to service loan obligations \nNo. \nEntity \nProfit \nbefore \nInterest \n(Operating \nProfit) (UGX) \nInterest \n(Financing \ncost) (UGX) \nNumber of \nTimes \n1 \nNEC Luwero Industries Limited \n231,972,069 \n1,898,740 \n122.2 \n2 \nNational Water and Sewerage \nCorporation \n58,889,248,000 \n891,744,000 \n66.0 \n3 \nNEC Tractor Hire Scheme \nLimited \n765,650,619 \n13,368,513 \n57.3 \n4", "metadata": {"page": 81, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "57.3 \n4 \nNEC Construction Works & \nEngineering Limited \n810,468,628 \n14,548,220 \n55.7 \n5 \nNEC Tractor Project \n69,353,628 \n1,282,575 \n54.1 \n6 \nBank of Uganda \n442,262,000,000 \n18,149,000,000 \n24.4 \n7 \nUganda Property Holdings \nLimited \n672,423,379 \n229,649,582 \n2.9 \n8 \nUganda Post Limited \n600,331,000 \n626,531,000 \n1.0 \n9 \nNational \nHousing \nand \nConstruction \nCompany \nLimited", "metadata": {"page": 81, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Company \nLimited \n(101,502,000) \n1,949,498,000 \n-0.1 \n10 \nUganda \nElectricity \nTransmission \nCompany \nLimited \n(106,636,000,00\n0) \n588,000,000 \n-181.4 \n \nThrough its oversight role, government should caution the management of these \nenterprises to limit the amounts of debt to manageable levels guaranteed by improved \nprofitability.  \n \nOverall Conclusion/Recommendation \nWhereas government policy to invest in critical sectors of the economy is commendable, \nit is important to ensure that enterprises are operating efficiently and profitable and able \nto service both short and long-term obligations to meet sector objectives. There is need \nfor government to improve on supervision and monitoring of these entities. Introduction", "metadata": {"page": 81, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "of performance based contracts with clear performance targets for management of these \nEntities will also enhance performance.  In addition government could also explore \navenues of procuring effective Public Private Partnerships to revamp the operations of \nsome of these enterprises.", "metadata": {"page": 81, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "74 \n \n \n4.3 \nCROSS-CUTTING \nISSUES \nFOR \nCONSIDERATION \nBY \nTHE \nOVERSIGHT \nCOMMITTEES \nI noted cross-cutting issues affecting performance of Commissions, State Enterprises and \nAuthorities which I bring to the attention for consideration by the Oversight Committees. \nThese include: \n4.3.1 Garnishee of Government Funds  \nI observed that a sum of UGX.16.85bn was garnisheed from 3 Government agency \naccounts resulting from court judgments to Creditors during the year under review. These \ninclude KCCA, URSB and Administrator General. (KCCA project KIIDP II, USD3.942m & \nURSB UGX 1.539bn)  \nThe Garnishee order has often led to the suspension of the rights to withdraw funds from", "metadata": {"page": 82, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "the entity accounts thus delaying or affecting implementation of planned activities. \nFurthermore if funds are not safeguarded from Garnishee orders, there is a likelihood that \nthe Government activities will stall or project activities will be suspended.  \nGovernment in consultation with cabinet should develop strategies to safeguard funds \nfrom Garnishee orders. \n4.3.2 Corporate Governance \nOrganizations established by Acts of Parliament, the Public Enterprises Reform and \nDivestiture Act (Cap 98) and The Companies Act, Cap 110 are required to have governing \nbodies and structures. A review of governance practices in a number of organizations \nrevealed weaknesses in a number of Boards including expired boards, misunderstandings \nwith management, lack of internal audit functions. Details as shown in the table below. I \nalso noted that Uganda National Meteorological Authority and Uganda Seeds Company \nLimited had the same issues for over 2 years.", "metadata": {"page": 82, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "75 \n \nTable 16: Corporate governance weaknesses \nS/N \nENTITY \nGOVERNANCE ISSUE \n1 \nUganda Revenue Authority - \nCorporate Services \nAbsence of a Board Charter \n2 \nUganda Seeds Co Ltd. \nAbsence of a Board of Directors since January, 2008 \n3 \nUganda Free Zones Authority \nLack of an Internal Audit function \n4 \nNational Agricultural Advisory \nServices-NAADS \nlegal mandate of NAADS (Irregular restructuring) \n5 \nManagement Training and \nAdvisory Centre (MTAC) \nLack of a governing council \n6 \nNational Drug Authority \nBoard not fully constituted \n7 \nNational Medical Stores \nFailure to provide for position of Deputy General \nManager \n8 \nNational Information", "metadata": {"page": 83, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "8 \nNational Information \nTechnology Authority -Uganda \nBoard not fully constituted \n9 \nUganda Communication \nCommission \nConflicting sections of the Law in Regard to the \nPosition of the Executive Director also being a Board \nMember \n10 \nUganda Institute of \nCommunication and \nInformation Technology \nUnclear governance structure and legal status of \nthe Institute \n11 \nUganda Posts Limited \nExpired Contracts for Members of the UPL Board \n12 \nUganda Human Rights \nCommission \nOnly 3 of the 7 members  were appointed \n13 \nNational Identification and \nRegistration Authority (NIRA) \nLack of a fully constituted Board \n14 \nNational Planning Authority \nBoard not fully constituted \n15 \nNational Council for Disability \nFailure to Hold Annual General Meeting \n16 \nUganda National Cultural", "metadata": {"page": 83, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "16 \nUganda National Cultural \nCentre \nExpiry of Board Tenure \n17 \nUganda National  Children\u2019s' \nAuthority \nLack of a governing board \n18 \nUganda Industrial Research \nInstitute \nAbsence of a Board of Directors \n19 \nUganda National Council for \nScience and Technology \nAbsence of a fully constituted Governing Council, \nonly 9 out of the 36 members are appointed \n20 \nNational Enterprise Corporation \nAbsence of an Audit Committee \n21 \nUganda Veterans Assistance \nBoard \nFailure to implement the mandate of Uganda \nVeterans Assistance Board \n22 \nUganda Wildlife Research and \nTraining Institute \nInappropriate composition  of the Governing \nCouncil and absence of academic Board", "metadata": {"page": 83, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "76 \n \n23 \nNile Hotel International Limited \nContinuous stay of the Board after the expiry of the \ntwo \nterms \nand \noverride \nof \nmanagements \nresponsibility by the  board \n24 \nUganda National \nMeteorological Authority \nLack of a Board of Directors \n25 \nUganda Road Fund \nBoard misunderstandings. In spite of several \nmeetings, chairperson has not signed any minutes \n25 \nCivil Aviation Authority \nFailure to assess likelihood of fraud and absence of \nrelated policies \n26 \nUganda Railways Corporation -\nSGR \nThe terms of all Board members for the Standard \nGauge Railway Board had expired in November \n2017 \n \nNoncompliance with corporate governance principles hinders oversight and may affect the", "metadata": {"page": 84, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "implementation of the organisation policies and procedures. Key decisions like approval \nof procedures, manuals and budgets, staff recruitments and strategic plans are not made \n \nI advised Management to comply with corporate governance principles as this will enhance \nefficiency and effectiveness of the institutions in attaining their prescribed mandate. \n \n4.3.3 Pending Legal Cases \nI noted that a number of entities had ongoing court cases with estimated legal costs \namounting to UGX.531.4bn whose outcomes were still uncertain. Notable among them \nwere, Uganda National Roads Authority (UNRA) Kampala Capital City Authority and NSSF \nwhose contingent liability has been outstanding for over 2 years.", "metadata": {"page": 84, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "77 \n \nTable 17: Pending Legal Cases \nS/n \nEntity \nNo. of cases \noutstanding \nEstimated legal \ncost-UGX \nRemark \n1 \nNational \nAgricultural \nAdvisory Services-\nNAADS \n15 \n18,000,000,000 Estimated \ncosts \nfor \noutstanding court cases \n2 \nKampala Sanitation \nProgram (KSP) - \nNational Water \n1 \n1,395,856,789 Impending Legal Suits \non \nDisputed \nCompensation \nOffers/claims \n3 \nKampala Capital \nCity Authority \nN/A \n39,818,479,736 For existing and potential \nlegal claims", "metadata": {"page": 85, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "legal claims \n4 \nNational Social \nSecurity Fund \n(NSSF) \n1 \n42,200,000,000 Tax dispute with URA \n5 \nUganda National \nRoads Authority \nN/a \n430,013,722,276 Contingent Liabilities  \n \nTotal \n \n531,428,058,801  \n \nTheir eventual determination and/or payment could negatively affect the cash flows and \nability of the concerned entities to continue as going concerns. \nI advised Management to always ensure due diligence in carrying out their work to \nsafeguard against litigation and consequential unfavourable outcomes. \n \n4.3.4 Wasteful/ Nugatory Expenditure \nI noted cases of nugatory expenditure totalling to UGX.65.3bn in a number of entities.", "metadata": {"page": 85, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "These mainly arose as a result of failure to meet contractual and payment obligations \namong others. This affected the implementation of activities in the entities and on the \noverall service delivery.", "metadata": {"page": 85, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "78 \n \nTable 18: Wasteful/ Nugatory Expenditure \nSN \nEntity \nParticulars \nAmount (UGX) \n1 \nNational Agricultural \nAdvisory Services-\nNAADS \nDelayed delivery and installation of milk \ncoolers and pineapple juice processing \nequipment to the intended \nbeneficiaries, Extension of LCs as a \nresult of non-performance \n93,159,046 \n2 \nElectricity Regulatory \nAuthority (ERA) \nURA Penalty on under declared PAYE \n108,389,948 \n3 \nMbarara Nkenda-\nTororo-Lira \ntransmission line \n(UETCL) \nDelayed acquisition of right of way \n(ROW) resulting into Standby costs,", "metadata": {"page": 86, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Interest charges and additional \nsupervision costs to the contractor \n(UGX.5,076,700,788 + USD \n9,936,215.1) \n43,668,960,236 \n4 \nUganda Electricity \nTransmission Company \nLimited  \nSurcharges for delayed payments to \nBujagali Energy Limited (BEL) \n391,752,610 \n5 \nHoima-Nkenda \nTransmission Line \nProject (UETCL) \nCosts resulting from delay to handover \nsite to KEC due to right of way \nchallenges (USD 982,295.99) \n3,815,237,625 \n6 \nUganda Posts Limited \nPenalties and fines resulted from \ninterest on late payments, breach of \ncontracts and litigation costs \n330,537,700 \n7", "metadata": {"page": 86, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "7 \nKampala Capital City \nAuthority \nInterest charged for delayed payment \nof civil works \n714,318,282 \n8 \nNational Enterprise \nCorporation \u2013 Tractor \nProject \nNugatory interest paid to NSSF \n21,761,163 \n9 \nNational Information \nTechnology Authority \nUganda \nUnused bandwidth \n663,398,278 \n10 \nUganda National Roads \nAuthority \nInterest on delayed payments \n15,509,054,863 \n \nTotal \n \n65,316,569,751 \nExchange rate used (1USD = UGX.3,884) \nThe wasteful expenditures could have been avoided if management of the respective \nentities had acted prudently.", "metadata": {"page": 86, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "entities had acted prudently. \nI advised management of the affected entities to ensure adequate financial planning and \nto adhere to regulatory and contractual requirements in order to avoid wasteful \nexpenditure.", "metadata": {"page": 86, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "79 \n \n4.3.5 Staff Shortages \nA review of the approved staffing structures of various entities revealed a total of 2,380 \nvacancies in 24 entities. Some of the key vacant positions include; Commissioners, \nDirectors and Managers. This could have been caused by inadequate funds and budget \nceiling. The most affected entities include; National Identification and Registration \nAuthority (NIRA), National Drug Authority and Uganda Institute of Communications \nTechnology among others.   \nTable 19: Staff Shortages \n \nS/n \nEntity \nEstablished \nposts \nFilled \nposts \nVacant \nposts \n%age \nof Gap \n1 \nFinancial Intelligence Authority \n64 \n39 \n25 \n39% \n2 \nNational Population Council \n84 \n49", "metadata": {"page": 87, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "84 \n49 \n35 \n42% \n3 \nPublic Procurement and Disposal of \nPublic Assets Authority \n132 \n101 \n31 \n23% \n4 \nUganda Retirement Benefits \nRegulatory Authority (URBRA) \n58 \n30 \n28 \n48% \n5 \nDairy Development Authority \n140 \n65 \n75 \n54% \n6 \nNational Agricultural Research \nOrganization -NARO \n994 \n881 \n113 \n11% \n7 \nNational Animal Genetics and Data \nBank (NAGRIC) \n313 \n142 \n171 \n55% \n8 \nHigher Education Students Financing \nBoard \n36 \n21", "metadata": {"page": 87, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "36 \n21 \n15 \n42% \n9 \nNational Drug Authority \n109 \n32 \n77 \n71% \n10 \nAllied Health Professionals Council \n69 \n45 \n24 \n35% \n11 \nUganda Cancer Institute \n294 \n209 \n85 \n29% \n12 \nUganda Medical and Dental \nPractitioners Council \n26 \n19 \n7 \n27% \n13 \nNational Information Technology \nAuthority-Uganda \n157 \n66 \n91 \n58% \n14 \nUganda Institute of Communications \nTechnology (UICT) \n107 \n44 \n63 \n59% \n15 \nUganda Registration Services Bureau", "metadata": {"page": 87, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Uganda Registration Services Bureau \n- Operations \n332 \n149 \n183 \n55% \n16 \nAmnesty Commission \n75 \n38 \n37 \n49% \n17 \nNational Identification and \nRegistration Authority (NIRA) \n864 \n206 \n658 \n76% \n18 \nNational Council for Disability \n12 \n8 \n4 \n33% \n19 \nNational Women\u2019s Council \n8 \n6 \n2 \n25% \n20 \nNational Youth  Council \n14 \n9 \n5 \n36% \n21 \nUganda National Cultural Centre \n57 \n38 \n19 \n33% \n22 \n33% \n22 \nUganda Industrial Research Institute \n560 \n282 \n278 \n50%", "metadata": {"page": 87, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "80 \n \n23 \nUganda National Bureau Of \nStandards \n640 \n306 \n334 \n52% \n24 \nUganda Wildlife Conservation & \nEducation Centre (UWEC) \n59 \n39 \n20 \n34% \n \nTotal \n5204 \n2824 \n2380 \n \n \nInadequate staffing affects the timely implementation of entity activities and may \nadversely impact on attainment of their strategic objectives. \nThe respective Accounting Officers were advised to liaise with all stakeholders and have \nthe vacancies filled to enable the entities to adequately deliver on their mandate \n \n4.3.6 Outstanding Receivables \nI noted that receivables of UGX. 2.92trillion remained uncollected by various Commissions", "metadata": {"page": 88, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "and Statutory Authorities by 30th June 2018. The receivables increased by 26.63% from \nUGX 2.31trillion in FY2016/17 as shown in the table below. This could have been caused \nby inadequate collection efforts or non-compliance with credit Management policies.  \n \nTable 20: Outstanding Receivables \nS/N \nEntity \nBal 2016/17 - UGX \nBal 2017/18 - UGX \n%age \nchange \n1 \nPrivatisation & Utility Sector \nReform Project (Divestiture & \nRedundancy Accounts) \n172,696,000,000 \n80,888,000,000 \n(53.16) \n2 \nUganda Revenue Authority - \nRevenue Collection Account \n1,932,040,000,000 \n2,589,531,840,858", "metadata": {"page": 88, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "34 \n3 \nCustodian Board \n- \n3,126,497,383 \n100.00 \n4 \nCapital Markets Authority \n239,714,000 \n194,784,000 \n(18.74) \n5 \nFinancial Intelligence Authority \n113,996,000 \n127,106,000 \n11.50 \n6 \nInsurance Regulatory Authority \n49,355,357 \n64,957,554 \n31.61 \n7 \nPublic Procurement and \nDisposal of Public Assets \nAuthority \n12,314,825 \n- \n(100.00) \n8 \nManagement Training and \nAdvisory Centre (MTAC) \n677,343,281 \n723,055,573", "metadata": {"page": 88, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "723,055,573 \n6.75 \n9 \nHoima Nkenda transmission \nline \n- \n140,272,966 \n100.00 \n10 \nRural Electrification Agency \n64,854,115,321 \n87,202,173,016 \n34.46 \n11 \nUganda Energy Credit \nCapitalisation Company Limited \n570,132,000 \n825,705,000 \n44.83 \n12 \nThe Interconnection of \nElectrical Grids Of Nile \n- \n981,333 \n100.00", "metadata": {"page": 88, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "81 \n \nEquatorial Lakes Countries \n(NELSAP) Uganda Part \n13 \nEqual Opportunities \nCommission \n239,749,390 \n211,105,359 \n(11.95) \n14 \nUganda National Cultural \nCentre \n334,530,298 \n2,071,691,350 \n519.28 \n15 \nJoint Clinical Research Centre \n- \n4,689,310,000 \n100.00 \n16 \nNational Drug Authority \n17,927,749,070 \n22,338,224,283 \n24.60 \n17 \nNational Medical Stores \n11,825,660,000 \n8,091,650,000 \n(31.58)", "metadata": {"page": 89, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "(31.58) \n18 \nUganda Aids Commission \n- \n74,600,000 \n100.00 \n19 \nRural Communications \nDevelopment Fund \n826,301,466 \n1,695,783,743 \n105.23 \n20 \nUganda Broadcasting \nCorporation \n13,011,508,074 \n25,038,763,268 \n92.44 \n21 \nUganda Communications \nCommission (UCC) \n21,300,000,000 \n26,170,253,357 \n22.87 \n22 \nUganda Registration Services \nBureau - Liquidation \n- \n6,252,764,629 \n100.00 \n23 \nKampala Capital City Authority", "metadata": {"page": 89, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Kampala Capital City Authority \n47,156,334,104 \n44,095,770,425 \n(6.49) \n24 \nUganda Industrial Research \nInstitute \n- \n78,138,376 \n100.00 \n25 \nUganda National Council for \nScience and Technology \n113,996,000 \n127,106,000 \n11.50 \n26 \nNational Enterprise Corporation \nConstruction Work and \nEngineering Ltd \n519,194,053 \n505,324,165 \n(2.67) \n27 \nNational Enterprise Corporation \n239,274,060 \n260,379,800 \n8.82 \n28 \nUganda Hotel and Tourism \nTraining Institute \n207,034,396", "metadata": {"page": 89, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "207,034,396 \n124,268,897 \n(39.98) \n39 \nNational Environment \nManagement Authority \n20,863,895,193 \n15,307,218,000 \n(26.63) \n \nTOTAL \n2,305,818,196,888 \n2,919,957,725,335 \n26.63 \n \nThe outstanding receivables represent idle assets which constrain availability of cash for \nthe entities\u2019 operations. There is a risk that the activities for which these receivables were \nappropriated were not carried out which could have affected the implementation of \nplanned activities.  \nI advised Management of the affected entities to institute necessary measures to recover \nthe funds.", "metadata": {"page": 89, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "82 \n \n4.3.7 Non-Compliance with statutory deductions \nI noted that various entities contravened tax and NSSF laws; by failure to deduct \nwithholding Tax of UGX 22.48m and PAYE of UGX 526m, non remittance of PAYE of \nUGX.23.75bn, VAT of UGX.3.96bn and NSSF of UGX.3.71bn during the year. Uganda Posts \nLimited, Kampala Capital City Authority, Uganda Revenue Authority - Corporate Services \nand Joint Clinical Research Centre were the most non-compliant entities.   \nTable 21: Noncompliance with statutory deductions \nS/\nN \nEntity \nNon Deduction of Taxes \nNon Remittance of Statutory Deductions \n \n \nPAYE \nWHT \nVAT", "metadata": {"page": 90, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "WHT \nVAT \nPAYE \nNSSF \n1 \nUganda \nRevenue \nAuthority - \nCorporate \nServices \n \n \n \n \n3,675,217,390 \n2 \nUganda \nPosts \nLimited \n \n \n3,281,864,010 \n1,035,638,150 \n \n3 \nNational \nAgricultural \nAdvisory \nServices-\nNAADS \n442,536,000 \n \n \n \n \n4 \nElectoral \nCommission \n \n20,052,000 \n \n \n \n5 \nNational \nLibrary of", "metadata": {"page": 90, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "National \nLibrary of \nUganda \n \n \n \n \n373, 510,209 \n6 \nNational \nYouth  \nCouncil \n \n \n \n31,140,617 \n34,660,000 \n7 \nUganda \nExport \nPromotion \nBoard \n28,515,000 \n \n \n \n \n8 \nKampala \nCapital City \nAuthority \n \n \n676,696,602 \n20,745,588,266 \n \n9 \nJoint \nClinical \nResearch \nCentre \n \n \n \n1,933,190,000 \n10 \nUganda \nMedical and \nDental \n \n2,430,540", "metadata": {"page": 90, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "83 \n \nPractitioner\ns Council \n11 \nUganda \nRoad Fund \n55,602,000 \n \n \n \n \n \nTotal \n526,653,000 \n22,482,540 \n3,958,560,612 \n23,745,557,033 \n3,709,877,390 \n \nThis could have been caused by inadequate funds to meet statutory obligations. \nI explained to Management that failure to withhold tax attracts fines and penalties from \nthe tax body. \nI advised Management of the affected entities to ensure that statutory deductions are \nmade and remitted timely in accordance with the provisions of the law in order to avoid \npenalties and interests. \n4.3.8 Land Matters", "metadata": {"page": 91, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "4.3.8 Land Matters \nA number of instances were noted where Government entities have continued to lose their \nland to encroachers because the land is not fenced, utilised, surveyed and titled.  \nTable 22: Land Matters \nS/N \nEntity \nIssues \n1 \nUganda Bureau of Statistics \nLack of Certificate of Land Title for the Statistics House \nPlot 9 - Statistics Hous \n2 \nUganda Free Zones Authority \nLack of land title for land acquired at UGX.7.4 billion \n3 \nUganda Investment Authority \nFailure to Revise the Service Charge from 0.5% and \nGround Rent for Leased Land \n4 \nUganda Seeds Company Limited \nUnderutilization of land and other assets \n5 \nUganda Property Holdings \nLack of Certificate of Title for Masese Land (the \nCompany land located on JJA 191 Folio 8 Plot 3", "metadata": {"page": 91, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Industrial Estate Link in Masese Jinja) \n6 \nNational Agricultural Research \nOrganization -NARO \nLack of certificates of land titles for most of the land at \nResearch Institutions leading to encroachment \n7 \nNational Animal Genetics and \nData Bank (NAGRIC) \n8 out of the 12 ranches had land encroachment issues \n8 \nDairy Development Authority \nAbsence of land title, encroachment of school land, \nDilapidated structure, no valid agreements with \ntenants \n9 \nMandela National Stadium - \nNamboole \nIncreased Encroachment on Stadium Land. \n10 \nHoima Nkenda transmission line \nDelays in land titling \n11 \nMbarara Nkenda transmission \nline \nDelays in land transfer and titling", "metadata": {"page": 91, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "84 \n \n12 \nUganda National Oil Company \nLack of Title for assets transferred to the Company \n13 \nUganda Posts Limited \nLack of Land Titles for UPL Land - Plot 40 Margarita \nRoad, Kasese; Plot 18-20 Gogonyo Road, Pallisa; Plot \n76 Mawokota Block 92, Mpigi; Plot 6-10 Birch Avenue, \nMasaka; Plot 2-6 Mutekanga Road, Kamuli; Plot 1-11 \nNsambya Road, Kampala \n14 \nLaw Development Centre \n\u2022 Untitled Land on plots  34, 89, 155, 159, 166, 170, \n221, 222, 245, 450, 451, 464, 465, 466, 482, 481, \n508-510, 613-615                                                                      \n\u2022 Untitled Land in Kyadodndo and Bukoto \n15 \nUganda Human Rights", "metadata": {"page": 92, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "15 \nUganda Human Rights \nCommission \nInadequate management of land assets \n16 \nParliamentary Commission \nAbsence of land titles for 3 plots; 16-18 on Parliament \nAvenue \n17 \nNational Library of Uganda \nForfeiture of land/Loss of land \n18 \nNEC Head Quarter \nUndeveloped Plot in Namanve Industrial Park \n19 \nNEC Farm Katonga \nUn-surveyed Land/untitled land blocks 274,378 and \n386 \n20 \nNational Water & Sewerage \nCorporation \nAbsence of land titles for assets taken over \n21 \nNational Forestry Authority \n\u2022 Over 2m Hectares of Forest cover lost in last 10yrs \n\uf0b7 Loss of land in Buhungiro Central Forest Reserve in  \nKyegegwa District \n\u2022 Encroachment on Namanve Central Forest Reserve \n22", "metadata": {"page": 92, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "22 \nUganda National Road Authority \n\uf0b7 \nDelayed return of residual Titles to Project Affected \nPersons (PAPs) \n23 \nUganda Railway Corporation \n\uf0b7 \nUn-titled land of over 362 sq meters at Nalukolongo \nleading to encroachment of some plots \n \nI advised Management of the affected entities to process land titles and institute measures \nto recover land from the encroachers.  \n4.3.9 Procurement Anomalies \nI noted in several instances that a number of commissions, statutory authorities and state \nenterprises did not comply with procurement guidelines during procurement and contract \nmanagement. The anomalies included un-planned procurements, unjustified use of direct \nprocurement, awards above market prices and un-documented procurements among \nothers.", "metadata": {"page": 92, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "85 \n \n \nTable 23: Procurement Anomalies \nS/n \nEntity \nIssues \nAmount - UGX \n1 \nFinancial Investment \nAuthority \nUncompetitive procurement of air \ntickets worth \n162,261,990 \n2 \nInsurance Regulatory \nAuthority \nIncomplete Procurements \n210,684,500 \n3 \nNational Drug Authority \nNon-delivery of items paid for during \ninstallation of Microbiology Laboratory \n165,811,844 \nContracts awarded above budgeted \nprovision \n82,222,500 \nDelay in execution of signed contracts \n185,670,619 \n4 \nUganda Aids Commission \nDirect Procurements \n36,978,521 \n5", "metadata": {"page": 93, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "5 \nUganda Blood Transfusion \nServices \nUn documented procurements under \nthe regional blood banks \n2,031,530,472 \nUn-justified use of direct procurement \nmethod \n36,279,935 \nFailure to enter into framework \ncontracts \n \n6 \nUganda Communications \nCommission \nWeaknesses in Contract Management \n \n7 \nUganda Free Zones \nAuthority \nProcurement of air tickets by HR \nDepartment instead of PDU \n \n8 \nUganda Institute of \nCommunication and \nInformation Technology \nDirect Procurement \n29,406,600 \n9 \nUganda Heart Institute \nContracts above estimated prices \n694,476,276 \n10 \nUganda Investment \nAuthority \nCancelled Procurements", "metadata": {"page": 93, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Authority \nCancelled Procurements \n2,417,186,147 \nUnplanned Procurements \n412,125,972 \nIneligible Revision of Contract Price by \nmore than 15% \n82,826,140 \nIrregular Contract Amendment for \nAdditional Quantities \n \n11 \nURA - Corporate Services \nFailure to advertise a call for bids to \nprovide support and maintenance of \nDisaster recovery site firewall \n618,866,009 \n12 \nUganda Virus Research \nInstitute \nNon-submission of final completion \ncertificate for the contract for \nreplacement of asbestos sheets \n137,155,200 \n \nTotal \n \n7,303,482,725 \n \nThe Procurements in a number of cases were not competitive and the entities may not \nhave achieved value for money.", "metadata": {"page": 93, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "86 \n \nI advised management to strengthen controls under procurement and always ensure \ncompliance with the procurement laws. \n \n \n4.4 \nSECTORAL KEY FINDINGS  \n4.4.1 ICT Sector  \nRedundant Resources  \nNITA-U signed a contract for the supply of bulk internet bandwidth of 10Gbps at a total \nof USD.4,745,000 for 15 years. However, it was observed that the current national \nbandwidth consumption stands at approximately 3 Gigabits per second (Gbps). I observed \nthat the contract locks NITA-U into paying for the entire internet bandwidth even when \nnot consumed. This implies that at the moment, 7Gbps is being paid for by NITA-U without \ncorresponding commercial utilisation. Under the circumstances, this translates to wastage \nof the funds paid for the unutilized bandwidth. I advised the Accounting Officer to expedite", "metadata": {"page": 94, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "connection of other commercial users to ensure 100% uptake. \n \nI also observed, that 16 sites out of the 74 MDA sites visited did not utilize the NITA-U \nnetwork, despite an investment of USD.172,400.8 (approx. UGX. 663,398,278.40). A total \nof 5.1808 Km, 50 manholes, 14 switches and 2 Optical Network Units (ONUs) were \nimplemented towards these unutilized sites resulting in wasteful expenditure of the same \nmagnitude. Management explained that in September 2017, government issued a \ndirective to all MDAs to procure Internet Bandwidth from UTL, the Government entities \nthat the NBI had been extended required clear guidance before service could be activated, \nand this hindered the provision of services. \nI advise the government to streamline the utilisation of IT resources. \n4.4.2 Science, Technology and Innovation Sector  \nInadequacies in the Implementation of the Innovation Fund", "metadata": {"page": 94, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "The government created an innovation fund to support innovation, product development, \nand commercialization effective FY 2017/2018. The fund aims at enhancing the capacity \nof local scientists and breaking the bottlenecks along the research and innovation value \nchain leading towards a knowledge society. The Ministry of Science Technology and", "metadata": {"page": 94, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "87 \n \nInnovation \nis \ncurrently \nimplementing \nthe \nFund \nthrough \nits \nthree \ncore \nagencies/subventions of; Uganda Industrial Research Institute (UIRI), the Uganda \nNational Council of Science and Technology (UNCST), and Presidential Initiative on \nBanana Industrial Development (PBID). \nDuring the financial year under review, a total of UGX.35bn was budgeted and released \nto the Ministry of Science, Technology, and Innovation for the innovation fund. I observed \nthat there was no clear formula applied for the distribution of the funds across the \nimplementing agencies. There were also no operational guidelines or policy on the \nmanagement of the innovation funds.  \nAs a result, of the total amount released to the ministry, UGX.28,340,742,072 was", "metadata": {"page": 95, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "released to subventions and UGX.6,800,000,000 was retained by the Ministry for \nmonitoring. The Ministry did not release a total of UGX.654,217,928 meant for \nsubventions. I observed that there was scanty information relating to how the projects \nfacilitated under the fund by the subventions (UNCST, UIRI and PBID) were identified. \nUnder the circumstances, there is a risk that researchers with brilliant innovations may \nnot be accorded the chance to benefit from the innovation fund. Besides, the lack of fund \nmanagement guidelines exposes the fund to a risk of abuse.  \nThe Accounting officer explained that the guidelines on Innovation fund are still in draft \nform and before cabinet for approval.  \nI advised Government to expeditiously develop elaborate Policy Guidelines for the smooth \noperationalization of the innovation fund to enable the creation of maximum impact.  \n \n4.4.3 Accountability Sector \nDeparted Asians Properties for which compensations were made", "metadata": {"page": 95, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "I noted that the Custodian board is in the process of winding up as evidenced by minute \n34/DAPCB/2018 of the 16th meeting of the Board of Directors in which the Chairman \nemphasized the issue of winding up Custodian Board activities within one year. I noted \nthat management is still in the process of claiming some assets which were not rightfully \nrepossessed.", "metadata": {"page": 95, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "88 \n \nManagement explained that 115 properties whose former owners had been earlier \ncompensated through the British High Commission and 87 properties for which UNHCR \nmade compensations to former owners way back in 1999, were not under the control of \nthe Custodian Board by the time of the audit. The Board maintains that the seating tenants \ndid not legally repossess the properties and are not paying rent. I noted that some of the \nproperties are in prime locations of Kampala City, for example; Kampala road, Hannington \nroad, Kololo hill drive, Clement Hill drive, Dewinton road, etc. \nGiven the impending winding up activities of the Board, there is a likelihood of closure \nwithout proper accountability of the said properties which places them at risk of being lost \nand occasioning a loss to Government.  \nI advised government to establish a proper mechanism of following up such assets even \nwhen the Board has wound up its activities to ensure proper accountability for the assets", "metadata": {"page": 96, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "in question. \n4.4.4 Works and Transport Sector \n\uf0b7 \nDelayed return of Residual Titles to Project Affected Persons (PAPs) \nIt is a requirement under the Land Act 1998 subsection (3) for an authorized undertaker \nexecuting public works on land to promptly pay compensation to any person having an \ninterest in the land for any damage caused to crops or buildings and for the land and \nmaterials taken or used for the works. In the process of compensation, UNRA should \nobtain titles for the land acquired and return them to the land owners after mutation.  \nDespite having raised this issue in the previous audits, the audit team noted that since \n2014, approximately only 222 titles (5%) had been returned to PAPs out of over 4,319 \ntitles collected. This implies that over 4,097 residual titles have not been returned to the \naffected persons. Of this number, about 169 titles were indicated ready though not yet \nreturned to PAPs yet some of the roads were completed years back and are being used.", "metadata": {"page": 96, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "There are potential risks that some of the land titles initially surrendered to UNRA may be \nuntraceable.  \nI advised UNRA to liaise with Ministry of Lands to have this process fast-tracked.", "metadata": {"page": 96, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "89 \n \n\uf0b7 \nEntebbe International Airport -Expansion Project Management \nOn 8 October 2014, Civil Aviation Authority (CAA) and China Communications Construction \nCompany (CCCC) entered into a contract for the upgrading and expansion of Entebbe \nInternational Airport (Phase 1). To access funding for the project, Government of Uganda \n(GoU), represented by the Ministry of Finance, Planning & Economic Development \n(MoFPED), signed a concessional agreement with EXIM Bank of China dated 31 March \n2015 for  a principal amount not exceeding Renminbi 1.26 Billion (USD 200 million) and \ninterest to be charged at a rate of at 2% per annum. Management fees and commitment \nfees payable are 0.25%. Subsequently, an on-lending agreement was signed between \nGoU and CAA in November 2015 in which GoU agreed to lend to CAA as borrower the", "metadata": {"page": 97, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "amount borrowed (USD 200 million). The on-lending agreement also transferred all the \nobligations of GoU as principal borrower from EXIM Bank to CAA.   \nHowever, I noted that there are inconsistencies in the operationalisation of the \nrequirements of the agreements.. The deemed actions of the different parties are \ncontradictory to the requirements of the agreements. Some of the inconsistencies noted \nare highlighted below: \n \n\uf0b7 \nCAA has not fulfilled the terms to fund the repayment reserve account, rather this has \nbeen done by GoU; Under the original Government Concessional loan agreement, \nalthough the GoU was to pay a management fee of Renminbi 1.315 million, this fee \nwas paid by CAA; \n\uf0b7 \nUnder the refinancing agreement and funding of the escrow account, it is clearly stated \nthat repayment of the loan is the responsibility of the end user (CAA) and the accounts", "metadata": {"page": 97, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "should be funded using the revenues and collections from the operation of the airport. \nHowever, so far it is the Ministry of Finance that has made the interest payments and \nno revenue collections are being deposited on the escrow accounts as expected. \n \nThe inconsistencies in the operationalisation of the agreements and the involved parties' \ndeemed actions represent non- compliance/ breach of contract that could result in \npenalties and even cancellation of the facility.   \nThe initial contract signed between the contractor and CAA requires an independent \nconsultant's verification report before the contract can be deemed to come into effect.", "metadata": {"page": 97, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "90 \n \nHowever, it was noted that the 2 subsequent addenda to this contract exclude this clause. \nGiven the complexity and the nature of the agreement, involving an independent \nconsultant\u2019s verification prior to and during construction would represent best practice and \ncontribute to ensuring that the objective of value-for-money is achieved. I advised \nmanagement to take the necessary steps to ensure that the operationalisation of the \ncontracts and the actions of the different parties are in agreement with the original \ncontracts signed and being adhered to by the different parties.  \n \n4.4.5 Trade and Industry Sector \n\uf0b7 Non-operational \nprojects \ninvested \nin \nthrough \nUganda \nDevelopment \nCorporation \nSince 2012, government has made investments in various projects, through Uganda \nDevelopment Corporation (UDC), amounting to UGX70.1bn. I however noted that projects", "metadata": {"page": 98, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "with investments of UGX53.2bn are not operational. Refer to table below for details. \nTable 24: Non-operational projects \nNo Investment \nAmount spent in the FY \n2017/2018 \nAccumulated Amount \n(UGX) \n1 \nSoroti fruit Factory \n2,563,768,000 \n13,353,129,943 \n2 \nLuwero fruit factory \n0 \n367,142,000 \n4 \nTea project \n2,697,556,773 \n10,704,080,460 \n5 \nKira Motor Corporation \n3,509,089,000 \n7,156,734,353 \n6 \nKira ashok \n0 \n1,146,879,627 \n7", "metadata": {"page": 98, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "7 \nSheet Glass \n133,032,000 \n215,219,000 \n8 \nUganda \nNational \nCommodity Exchange \n200,000,000 \n400,000,000 \n9 \nZombo tea Factory \n63,526,000 \n63,826,000 \n10 \nAtiak sugar factory \n19,811,808,120 \n19,811,808,120 \n \nSub-TOTAL \n28,978,779,893 \n53,218,819,503 \n11 \nKalangala \nInfrastructure \nServices (KIS)  \n0 \n16,867,500,000 \n \nTotal  \n \n70,085,319,505", "metadata": {"page": 98, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "The only operational project of KIS with an investment of UGX 16.9bn and 45.7% \nshareholding by UDC has not declared any profits to UDC since 2012. \nGovernment should ensure adequate follow up on the progress in order to achieve the \nintended objectives of eradicating poverty among communities.", "metadata": {"page": 98, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "91 \n \nI also noted that contrary to Section 4(e) of UDC Act which requires UDC to take over the \ninterest of Government assets in order to manage, promote and facilitate the interest of \nGovernment in those entities this has not been achieved as envisaged in some of the \nassets that included Amber House, Embassy House, Development House, Munyonyo \nCommonwealth Resort, Nile Hotel, Phoenix Logistics and Tristar apparels. The continued \nexclusion of these assets from the envisaged management by UDC could lead to loss of \nrevenue to Government.  \nUDC indicated that the process of taking over these assets is on-going and some of which \nare in the final stages. \nGovernment should ensure the assets are placed under the control of UDC for better \nmanagement. \n4.4.6 Agriculture Sector \nImplementation of Coffee Development Strategy  \nGovernment desires to accelerate coffee exports from 3.5 million 60-kg bags per year to", "metadata": {"page": 99, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "20 million 60-kg bags by 2020. To achieve this goal, HE the President directed that 300 \nmillion seedlings should be planted every year from FY2014/15 to FY 2017/18 financial \nyears. \nI noted that the UCDA had inspected and certified for export 4.4 million bags in the year \nwhich is a 0.9 million increase from 3.5 million bags in 2014 when the goal was set  \nhowever, this goal may not be achieved in the set timelines due to the various challenges \nencountered during its implementation some of which include;  \n\u2022 Low survival rates of the seedlings planted at only 42%.  \n\u2022 Inadequate coffee extension workers as there are only 44 extension officers who \nprovide extension services to over 1,000 sub-counties in the 104 coffee planting districts.  \n\u2022 Distribution of seedlings was not based on demand as the targeted farmers are not \nlisted for purposes of distribution. Therefore there is minimal verification made as to \nwhether the distributed seedlings are planted by farmers which is mainly attributed to the \nfew extension workers; \n\u2022 There is also lack of a farmers\u2019 register as UCDA did not maintain a farmers\u2019 register.", "metadata": {"page": 99, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "92 \n \nMy inspection of coffee seedlings planted in Mukono, Pader, Gulu and Amuru Districts \nrevealed confirmed the challenges indicated above.  \nManagement explained that that they had signed MoUs with private organizations that \nhave extension staff and this is anticipated to provide additional support to farmers. In \naddition, management is building capacity of District and Sub County Extension staff \nwithin the Single-Spine Extension system to offer coffee specific knowledge and \ninformation to farmers.  \nGovernment should expedite the current recruitment drive under the single spine \nextension system to address the challenges in the Agriculture sector. \n \n \n4.5 \nSUMMARY OF AUDIT RESULTS OF ENTITIES  \nThis section summarises the findings in each individual audit report. It includes all entities \nwith modified and unmodified opinions. These were classified as matters of high significance \nduring audit and comprise of findings in the basis for qualified opinion paragraphs, key audit", "metadata": {"page": 100, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "matters, emphasis of matter and other matters raised. The details are in the individual \nreports issued separately to Parliament and Accounting Officers. Refer to Annexure III", "metadata": {"page": 100, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "93 \n \nPART 5: LOCAL AUTHORITIES/ GOVERNMENTS   \n5.0 LOCAL AUTHORITIES/ GOVERNMENTS  \n5.1 SUMMARY OF AUDIT RESULTS \nDuring the year ending December 2018, the directorate of Local Government   planned to \nundertake 2,434 financial audits  including; 121 Districts 41 Municipal Councils, 124 \nDivisions, 330 Town Councils, 355 Secondary Schools and Tertiary Institutions (Financial \nyear 2017)  and 1,463 sub counties . \n \nHowever, by the end of the Audit year 2018, the Directorate  had completed 121 Districts, \n41 Municipal Councils, 355 secondary schools and Tertiary, while 440 sub counties were \nstill work in progress   and  as detailed below; \nTable 25: Summary of Audit Results \nEntity  category \nPlanned \nAudits \nCompleted  \naudits \nPercentage \n(%) \nAudits in \nprogress \nDistricts \n122", "metadata": {"page": 101, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Districts \n122 \n122 \n100.0% \n \nMunicipal Councils \n42 \n42 \n100.0% \n \nDivisions \n124 \n0* \n0.0% \n \nTown Councils \n330 \n0* \n0.0% \n \nSecondary Schools and \nTertiary Institutions \n355 \n355** \n100.0% \n \nSub counties \n1463 \n1042*** \n \n440 \nTotal  \n2436 \n1561 \n \n \n*incomplete due to budget cuts;  \n**reports were issued during the year. \n***Lower local government for the FY 2014/2015 issued", "metadata": {"page": 101, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "I have also included the cross cutting issues in Secondary Schools and Tertiary Institutions \nfor the audit of financial year 2017. In addition I have included the cross cutting issues \narising from the audit of 1,042 Sub counties during the year 2014/15.  \nFinally my report gives a summary of Opinions on financial statements audited, the    \nmodified opinions issued including reasons for modification for consideration by the \noversight committee of Parliament.", "metadata": {"page": 101, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "94 \n \n5.2 CROSS-CUTTING ISSUES FOR CONSIDERATION BY THE OVERSIGHT \nCOMMITTEES \n5.2.1 Performance of Youth Livelihood Program (YLP) \nThe Youth Livelihood Programme (YLP) is a Government Programme being implemented \nunder the Ministry of Gender, Labour and Social Development (MoGLSD). The programme, \nwhich started in the financial year 2013-2014, was to respond to the existing challenge of \nunemployment among the Youths and is being implemented in all the 112 districts of \nUganda (including Kampala), with a projected total budget of UGX.265 billion. It is also \nworth noting that the program is run on a revolving mechanism. \n \nThe results from my review of this program for the period 2013/2014 and 2014/15 have \nbeen reported on in section 2 of this report. This section relates to results from my review \nof the period 2015/16 to 2017/2018.  \n \n\uf0b7", "metadata": {"page": 102, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nDelays in fund access by the Youth groups  \nI noted that although all funds disbursed from the ministry were duly received by the \ndistricts; many districts had delayed to remit funds to the YIGs for more than three \nmonths. Out of the UGX124,818,278,518 disbursed to the district for the period 2013/2014 \nto 2017/2018, a total amount of UGX.122, 232,424,586 was approved and disbursed to \n15,949 Youth Groups leaving 2,585,853,932 withheld at the districts. Failure to timely \ndisburse the funds affects implementation of projects and ultimately the rate of recovery. \nThere is also the risk of misuse and diversion at the districts.   \nThe was attributed to challenges of YIGs in obtaining TIN and supplier Numbers from URA \nand MOFPED, delays by YIGs opening bank accounts and failure by LGs to timely train the \nsuccessful YIGs due to either lack of commitment or delayed release of operational funds.", "metadata": {"page": 102, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "95 \n \n \n\uf0b7 \nStatus of fund recovery  \nSection 4.0(xvii) of the YLP program document, 2013 provides that the Youth Grants shall \nbe administered in an interest-free Revolving Fund arrangement. It further provides that \nthat the overall period of repayment should not exceed 3 years. I noted the following: \na) Recoveries From Ongoing Projects (2015/16 \u2013 2017/18) \nProjects which received funding during the period 2015/2016 - 2017/2018 were \nconsidered to be ongoing and therefore presented partial recoveries.  \nDuring this period, an amount of UGX.83.3bn was disbursed to Youth Groups. \nAn analysis of performance over the period revealed that the rate improved over the \nperiod increasing from 24% in 2015/16 to 60% in 2017/18 as shown in below: \n Table 26: Recoveries for on-going projects for 2015/16-2017/18 \nFinancial", "metadata": {"page": 103, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Financial \nYear \nDue for recovery \nRecovered \nRate \n2015/16 \n11,290,540,819 \n2,673,218,476 \n24% \n2016/17 \n12,121,547,096 \n6,309,586,720 \n52% \n2017/18 \n18,905,742,549 \n11,421,195,874 \n60% \n \nThe positive trend was attributed to; Development and inclusion of performance indicators \non YLP in the Annual Local Government Performance Assessment Tool; Invoking of \nsanctions against poor performing districts by suspending disbursement to the non-\ncompliant DLGs; Undertaking of joint inspection activities at Local Government level to \nenhance accountability, reporting and responsiveness of DLGs in the implementation of \nthe Programme; Regular joint monitoring and supervision of Local Governments and Youth", "metadata": {"page": 103, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Groups by the MoGLSD and MoLG; Increased sensitization on radio-talk shows, TVs and \nCommunity meetings by MoGLSD, RDCs, IGG and Youth Leaders to strengthen social \naccountability; Deployment of Programme Officers at the Regional level for close \nsupervision and backstopping of the Local Governments; Collaboration with Police, IGG, \nand Judiciary to handle reported cases and routine monitoring and implementation \nsupport among others.", "metadata": {"page": 103, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "96 \n \nIt should however be noted that while there has been a positive trend in fund recovery, \nthe rate was still unsatisfactory an indication of continued program implementation \nchallenges.  \n \nI advised management to address the causes of non-recovery identified above in order to \nminimise future losses and to be able to achieve the ultimate objective of reducing Youth \nunemployment.  \n \n\uf0b7 \nDelays in revolving of recovered funds \nOut of the total amount of UGX.16.1bn received on the revolving fund account in BoU, \nUGX.8.1bn had been revolved to other Youth Groups. The balance of UGX.8.0bn (50%) \nwas yet to be disbursed by 30th June 2018. This was attributed to delays by districts to \nsubmit the applications to the ministry. Delay in revolving funds to other eligible groups \nundermines the ultimate goal of the program.", "metadata": {"page": 104, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "I advised the Accounting Officer to adhere to the programme guidelines so that the \nfunding in the revolving account is rolled out to other beneficiaries. \n5.2.2 Accounting and Controls \n\uf0b7 \nUnverified Pension and Gratuity \nAlthough the Consolidated Financial Statements disclose an amount of UGX. 32.8bn as \nGratuity and pension liabilities as at 30th June 2018, I observed that a total of UGX. 14.5bn \nwas not properly supported with documentation.  \nUnder the circumstances, I was not able to provide assurance that the amounts in question \nare genuine liabilities to government.  \nI advised the Accounting Officers to ensure that these pension arrears are paid after a \ncomprehensive verification of the supporting documentation. \n\uf0b7 \nMischarge of Expenditures \nI noted that during the year under review, a total of UGX 1.5bn was charged on items \nwhich do not reflect the nature of the expenditure.", "metadata": {"page": 104, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "97 \n \nThis was majorly attributed to the accounting framework which has limited expenditure \ncodes. Mischarge of expenditure undermines the purpose of budgeting as a control tool \nand impacts on the credibility of the financial statements. \nI have advised the Accounting Officers to engage the Accountant General to address the \nmatter. \n\uf0b7 \nLow absorption/Unspent Balances \nSection 45 (3) Public Finance Management Act (PFMA) 2015 provides that an Accounting \nOfficer shall enter into an annual budget performance contract with the Secretary to the \nTreasury which shall bind the Accounting Officer to deliver on the activities in the work \nplan of the vote for a financial year submitted under section 13 (15). It was observed that \nin 10 Districts and in 1 Municipal Council an amount of UGX. 11,770,488,982 had not been \nutilised by the end of the financial year. Failure to implement all the planned activities is", "metadata": {"page": 105, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "an indication of capacity gaps and delays in release of Funds. \n \nI advised the Accounting Officers to engage Ministry of Local Government and Ministry of \nFinance Planning and Economic Development to address the challenges. \n \n5.2.3 Assets Management \n\uf0b7 \nManagement of Medical Equipment \nInspection of 26 District hospitals and 90 Health Centre IV   revealed that 9 (8%) Health \nFacilities did not have an inventory of all their medical equipment exposing the medical \nequipment to mismanagement and loss without trace. I further observed that a number \nof key medical equipment was either missing, non-functional or not in fair condition as \nsummarised in the table below.", "metadata": {"page": 105, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "98 \n \n \nTable 27: Status of Medical Equipment \nNo \nBasic Medical \nEquipment \nAvailability \nFunctiona\nl \nNon \nFunctional \n% of Non-\nFunctional \n1 \nVacuum Extractor \n25 \n13 \n12 \n48% \n2 \nResuscitation manual \nadult \n34 \n28 \n6 \n18% \n3 \nUltra sound scanner \n25 \n17 \n8 \n32% \n4 \nCentrifuge 8 piece \nelectric1 \n30 \n21 \n9 \n30% \n5 \nBlood pressure \nmachines[bp]", "metadata": {"page": 106, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "machines[bp] \n212 \n157 \n55 \n26% \n6 \nOxygen cylinders \n(large size) \n106 \n66 \n40 \n38% \n7 \nOphthalmoscope \n39 \n20 \n19 \n49% \n8 \nBlood bank \nrefrigerator \n54 \n31 \n23 \n43% \n \nTotal \n525 \n353 \n172 \n \n \nThe above critical equipment was non-functional due to absence of technical staff required \nto maintain and operate them and lack of adequate maintenance budget.  \nDuring inspection I noted that there was no skilled personnel to handle the \nOphthalmoscopes equipment used for eye examination in 30 (27%) out of the 110 Health", "metadata": {"page": 106, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Facilities visited. \nConsequently, patients are referred to distant facilities to receive the same services putting \ntheir lives at risk. In addition lack of skilled staff required to handle and operate the \nspecialist medical equipment leads to poor diagnosis and increased costs due to poor \nhandling of equipment. \nI advised the Accounting Officers to engage the relevant Authorities for funding the \nmaintenance budget and recruitment of the required technical staff.", "metadata": {"page": 106, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "99 \n \n5.2.4 Management of Natural Environment   \n\uf0b7 \nLack of Environmental Committees \nSection 14 and 16 of the National Environment Act, 1995 requires the Authority shall, in \nconsultation with the Local Councils to provide guidelines for the establishment of the \nEnvironment committee for each Local Council, in this Act referred to as a District or \nMunicipal Environment Committee. The function of the committee among others is to \ncoordinate the activities of the council relating to the management of the environment, \nensure that there are appropriate mechanisms in place to address the poor practices on \nthe natural resources and prepare a state of the environment report every year. \nContrary to the requirement under the Act, it was observed that out of 117 District, 38 \n(32%) did not have Environmental Committees. I further observed that out of the 44 \nMunicipal Councils 7 (16%) did not have an Environment Committee in place.", "metadata": {"page": 107, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Lack of the committee negatively impacts on the management of environment and natural \nresources in the Local Governments as there is no adequate monitoring and supervision \nof the usage of Natural Resources. This was mainly attributed to inadequate funding to \nfacilitate the work of the Committee. \n \nI advised the Accounting Officer to engage the relevant Authorities to ensure that funds \nare secured and the Environmental Committees are established in accordance with the \nLaw. \n\uf0b7 \nUnlicensed  Activities on Natural Resources \nSection 37(3) of the National Environment Management Act, 1995 requires that the \nauthority may, in consultation with the lead agency and the District Environment \nCommittee, declare any wetland to be a protected wetland, thereby excluding or limiting \nhuman activities in that wetland while Section.36 provides for restrictions on the use of \nwetlands and requires a person to obtain written approval from the authority given in \nconsultation with the lead agency. \n \nAudit inspection revealed that there were a number of unlicensed activities carried out on", "metadata": {"page": 107, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "various wetlands and forests in form of cultivations, settlement and waste dumping. I \nobserved that out of the 117 districts, 88 (75%) were affected by unlicensed activities in", "metadata": {"page": 107, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "100 \n \nthe wetlands while 48 (41%) lacked a register of licensed activities on the gazetted \nwetlands. \n \nThe continued undertaking of these practices on the natural resources continues to have \nadverse effects on the environment like climate change and unbalanced eco system. This \nwas majorly attributed to inadequate staffing coupled with limited funding to carry out \nthe necessary monitoring activities, and lack of legal ownership of the natural resources. \n \nI advised the Accounting Officers to address the issue of legal ownership, lack of registers \nand institute measures to ensure that utilisation of natural resources is in accordance with \nthe law. \n\uf0b7 \nExistence and Functioning of the Physical Planning Committees \nI observed that 34 Districts and 13 Municipal Councils out of a total population of 117 and \n44 respectively lacked Physical Planning Committees contrary to the Physical Planning Act, \n2010. I further noted that, all the Local Governments with the committees in place, lacked", "metadata": {"page": 108, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "representation of a Physical Planner/Architect from private practice as required by law. In \naddition I observed that in all Councils there was neither a budget nor expenditure on \nactivities of the committee implying non-prioritization of their functioning. \n \nAbsence of planning committees affects physical planning as there is no oversight body \nto enforce existing plans which results in unplanned developments, increased land \nconflicts, encroachment, pollution, and flooding. \n \nI advised the Accounting officers to ensure that the Physical Planning Committees are \nestablished, have detailed plans in place and budgeted for. \n \n\uf0b7 \nGarbage Management in Municipal Councils \nSection 39(1) of Local Government Act 1997 (as amended) empowers urban councils to \nmake bye-laws in relation to their powers and functions. Part three of the Second Schedule \nof Local Government Act, 1997 Cap 243 (as amended) requires urban councils to offer \nsanitary services for the removal and disposal of garbage. Inspection revealed that 13", "metadata": {"page": 108, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "101 \n \n(33%) out of 39 Municipal councils (MCs) lacked bye laws in relation to management of \ngarbage. I further noted that out of the 39 Municipal Councils 21 (54%) lacked transport \nequipment, composite sites and treatment facilities. \nConsequently, large quantities of garbage remained uncollected and inappropriately \ndisposed which is hazardous to human beings and the environment. \n \nI advised the Accounting Officer to liaise the relevant authorities to ensure that by-laws \nare approved and enforceable and source funding for waste management. \n \n\uf0b7 \nFinancial Statements for Lower Local Governments Financial Year \n2014/2015 \nIn my audit reports for the two previous years, I noted that there was still a problem with \npresentation of financial statements in the Lower Local Governments.  \nIn the financial year under review, I finalised 1042 audits of lower local governments", "metadata": {"page": 109, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "earlier noted. The earlier noted shortcomings were persistent. The anomalies include;    \n\uf0b7 \nNon-adherence to presentation and disclosure requirements as per Local \nGovernment Financial and Accounting Manual 2007, for example, lack of cash flow \nstatements, memorandum Statements and schedule. \n\uf0b7 \nLack of Board of survey reports \n\uf0b7 \nLack of other statements, schedules and Notes to the accounts. \n\uf0b7 \nIncomplete Financial Statements \n\uf0b7 \nLack of accountability documents  \n\uf0b7 \nUn authorized excess expenditure \n\uf0b7 \nNon-disclosure of Comparative figures in the Financial statements \n\uf0b7 \nMisstatement of account balances.  \n\uf0b7 \nNon- preparation of primary books of accounts such as Ledgers, cash books, and \nvote books.  \n\uf0b7 \nLack of Revenue Registers  \n\uf0b7 \nFailure to prepare Financial Statements \nPreparation of Financial statements is a stewardship role in which accountability for \napplication of resources entrusted to Accounting Officers is reported to the stakeholders.", "metadata": {"page": 109, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "102 \n \nFailure to present financial statements properly impairs interpretation and analysis of \nentity performances. This was attributed to understaffing, lack of training, Low levels of \npractical experience by clerks and non-adherence to the guidance provided in the Local \nGovernments\u2019 Financial and Accounting Manual 2007 and other accounting standards. \n \nI advised the Accounting Officers to liaise with responsible authorities to address the \nstaffing and capacity gaps in the Lower Local Governments. \n \n \n5.3 SUMMARY OF AUDIT RESULTS OF SPECIFIC ENTITIES \nThe summary of audit results includes all matters that were classified as matters of high \nsignificance during audit. These comprise of matters in the basis for qualified opinion \nparagraphs, key audit matters, emphasis of matter and other matters raised. The details \nare in the individual reports issued to Parliament and Accounting Officers.   Refer to \nAnnexure IV", "metadata": {"page": 110, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "103 \n \nPART 6: VALUE FOR MONEY \n6.0 \nVALUE FOR MONEY \n6.1 \nOVERVIEW \nThis part contains summary reports of 10 Value for Money (VFM) audits undertaken during \nthe audit year ended 31st December 2018. The summary reports contain the scope, key \nfindings, conclusions and recommendations made for each of the VFM audits undertaken. \nThe detailed reports have been separately issued and copies are available on the OAG \nwebsite. \n6.2 \nDEFINITION AND FOCUS OF VFM AUDITS \nA VFM audit is an independent and objective examination of whether government \nundertakings, systems, operations, programmes, activities or operations are operating in \naccordance with the principles of economy, efficiency and effectiveness and whether there \nis room for improvement. Economy, efficiency and effectiveness (3Es) can be defined as \nfollows:- \n\uf0b7", "metadata": {"page": 111, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "follows:- \n\uf0b7 \nEconomy \u2013 Minimizing the cost of resources. The resources used should be available \nin due time, in an appropriate quantity and quality and at the best price. \n\uf0b7 \nEfficiency \u2013 Getting the most from available resources. It is concerned with the \nrelationship between resources employed and outputs delivered in terms of quantity, \nquality and timing. \n\uf0b7 \nEffectiveness \u2013 concerns meeting the objectives set and achieving the intended \nresults. \nThese principles (3Es) also encompass audits addressing environmental management and \nequity. \n \nValue for Money audits are conducted in accordance with International Organization of \nSupreme Audit Institutions (INTOSAI) standards.  Those standards require that a \nperformance audit should be planned, conducted and reported on in a manner, which \nensures that an audit of high quality is carried out in an economic, efficient and effective \nway and in a timely manner.", "metadata": {"page": 111, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "104 \n \nIn carrying out such an audit, the auditor takes an analysis of the conditions that are \nnecessary to ensure that the principles of economy, efficiency and effectiveness can be \nupheld. These conditions may include good management practices and procedures to \nensure the correct and timely delivery of services. Where appropriate, the impact of the \nregulatory or institutional framework on the performance of the audited entity is also \ntaken into account.  \nValue for Money Audits Undertaken \n1. Performance audit of government of Uganda\u2019s preparedness for implementation of \nsustainable development goals (2030 agenda) \n2. Management of wetlands in Uganda by the wetlands management department \n(WMD) under the ministry of water and environment (MWE) \n3. The regulation of universities by the National Council of Higher Education \n4. The identification and registration of persons by the National Identification and \nRegistration Authority", "metadata": {"page": 112, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Registration Authority \n5. Report on the facilitation and promotion of export trade by Uganda Export Promotions \nBoard \n6. An evaluation of the output based aid project implemented by Rural Electrification \nAgency  \n7. The reliability of meteorological information produced by Uganda National \nMeteorological Authority (UNMA) \n8. Follow up report on the value for money audit  on regulation and monitoring of drilling \nwaste in the Albertine graben by the National Environment Management Authority \n(NEMA) \n9. Budget performance by the health sector \n10. Budget performance by the works sector", "metadata": {"page": 112, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "105 \n \n6.3 \nKEY FINDINGS, CONCLUSIONS AND RECOMMENDATIONS \n6.3.1 PERFORMANCE AUDIT OF GOVERNMENT OF UGANDA\u2019S PREPAREDNESS FOR \nIMPLEMENTATION OF SUSTAINABLE DEVELOPMENT GOALS (2030 AGENDA) \nThe Sustainable Development Goals (SDGs) also referred to as the 2030 Agenda are a set \nof 17 aspirational goals elaborated through 169 targets and 232 indicators. The UN \nmember states are expected to use SDGs to frame their agenda and political policies over \nthe 15 years from January, 2016 to December, 2030. The SDGs form a cohesive and \nintegrated package of global aspirations the world committed to achieve building on the \naccomplishments of their predecessors the Millennium Development Goals (MDGs).  The \n2030 Agenda seeks to drive the economic, environmental and social dimensions of \nsustainable development through five pillars namely; people, planet, prosperity, peace \nand partnerships.  \nDuring the United Nations General Assembly in New York, September 2015 the", "metadata": {"page": 113, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Government of Uganda was among the UN Member States that adopted the \ncomprehensive, far reaching and people centred set of universal and transformative goals \nand targets. The declaration gave states the primary responsibility to follow-up and \nreview, at the national, regional and global levels, the progress made in implementing the \ngoals and targets over the fifteen years of the Agenda.  \nThe preparation of Uganda\u2019s NDPII (2015/16-2019/20) coincided with the inter-\ngovernmental negotiations on the SDGs in 2015. This gave the Government of Uganda an \nopportunity to try and integrate the SDGs framework into its national plan, accelerate \nnational efforts towards achieving a middle income status, while pursuing sustainable and \ninclusive development within the framework of the Uganda Vision 2040 and the second \nNational Development (NDP II). Accordingly, Uganda was among the 22 countries that \nvolunteered to conduct a National status review under the auspices of the first High Level \nPolitical Forum (HLPF) in July 2016 to establish the country\u2019s readiness.", "metadata": {"page": 113, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "The Office of the Prime Minister is charged with the responsibility of creating an enabling \nenvironment conducive to the implementation of SDGs. SDGs activities are guided by the \nestablished SDGs Coordination Framework, 2017 and SDGs roadmap, 2018.", "metadata": {"page": 113, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "106 \n \nThe objective of this audit was to assess the Government of Uganda\u2019s preparedness to \nimplement the 2030 Agenda.  \n \nKEY FINDINGS \nThe Government of Uganda (GoU) through the OPM has made strides in preparing the \ncountry for the implementation of SDGs. The government formulated the SDGs \nCoordination Framework in 2017 and launched the SDGs roadmap in 2018. As required by \nthe SDGs Coordination Framework, the key institutional Technical Working Groups namely: \nthe Planning; Data; Finance; Communication and advocacy; Coordination, Monitoring and \nEvaluation and reporting that should steer the SDGs function have been established and \noperationalised. However, this audit has identified key bottlenecks that still impede the full \noperationalisation of the SDGs activities as envisaged under the SDGs Coordination \nFramework as outlined below; \ni. \nIntegration of SDGs into National Context", "metadata": {"page": 114, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Integration of SDGs into National Context \nUganda committed to take ownership and establish national frameworks for the \nimplementation and achievement of the 17 SDGs. NPA was expected to guide the review \nprocess for identification of applicable goals and targets, and how they were to be \nreflected in Uganda\u2019s development policies, strategies, and planning processes to identify \nareas for improvement. By the time of audit, June 2018, the NPA had not undertaken a \nreview of the national policies and frameworks with respect to SDGs to identify gaps and \ndevelop an action plan to address them. There were no targeted reviews done to assess \nhow the existing Comprehensive National Development Planning Framework (CNDPF), \nNational Policy for Public Sector Monitoring and Evaluation (NPPSME), GAPR, and the \nResults Reporting Framework (RRF) accommodated the elements of SDGs. \nii. Alignment of Policies, Budgets and Programmes to SDGs   \nNPA undertook a preliminary assessment that put the level of NDPII alignment to the global", "metadata": {"page": 114, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "targets of the SDGs at 69% (strategic level).However the road map developed was not \nclear on when and how the remaining 31% will be incorporated into the National \ndevelopment framework. It was also observed that   NPA had not mapped and \ncommunicated the applicable targets and indicators for each sector, MDA, LGs, private \npartners and CSOs. In addition, guidelines for mainstreaming SDGs into sectors, MDAs", "metadata": {"page": 114, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "107 \n \nand Local government plans had not been developed. Without a framework for \nmainstreaming SDGs, assessment of alignment of sectors, MDAs and LGs to SDGs will \npresent challenges.  \niii. Policy integration and coordination \nTWGs are not functioning as envisaged in the SDG coordination framework. The \ncommittees and TWGs were not fully constituted; there was no record of quarterly \nmeetings and progress reports. None of the TWG had appointed its full membership, and \nassigned responsibilities to the various parties in the TWG. \niv. Creating ownership and engaging stakeholders in integrating the SDGs into the \nnational context  \nOverall, the level of public awareness on SDGs in the country remained low as reflected in \nresponses obtained through interviews conducted by the audit team in selected MDAs and \nLGs. There were no specific SDG outreaches organised to engage and get views of various", "metadata": {"page": 115, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "stakeholders at regional and local government levels for consideration in the preparation \nprocess. Whereas the TWG on communication and advocacy had developed a \ncommunication framework for SDGs, it was yet to develop the communication and \nadvocacy strategy. The MoICT&NG with support from UNDP had translated SDGs \nawareness messages into 10 local languages in form of brochures. However, the \ncommunication and advocacy TWG did not provide evidence of having disseminated them \nto sectors, MDAs, LGs and communities as intended. \nv. Mobilizing resources and capacities for implementing the 2030 Agenda \nThe Finance TWG led by MoFPED was expected to use the identified national programs \nand applicable targets for Uganda to assess the resources needed in terms of financing \nand capacity development to deliver the 2030 Agenda. This was to include reviewing and \nenhancing the existing arrangements for mobilising resources, knowledge sharing, \ntechnology and partnerships for implementing the 2030 Agenda in Uganda. It was", "metadata": {"page": 115, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "observed that MoFPED was in the process of developing a domestic revenue mobilization \nstrategy for Uganda with the aim of raising tax-to-GDP ratio from 14% to 16% by 2019/20 \nin line with the set target under the NDPII and medium-term Sustainable National \nDevelopment Plan. However the delay by NPA in identification and integration of all SDG", "metadata": {"page": 115, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "108 \n \ntargets into the national development plans presents a risk that the current revenue \nmobilisation efforts may not fully address   the needs of the 2030 Agenda. It was also \nobserved that TWGs had not been facilitated to implement their planned activities. \nvi. Monitoring, follow-up, review and reporting on progress towards the \nimplementation of the 2030 Agenda \nThe 2030 Agenda required monitoring, follow up, review and reporting processes for SDGs \nto be a primary responsibility of every government. This required determination of \napplicable indicators, establish baseline data, and review and update the M&E frameworks \nto facilitate effective tracking of SDG implementation. The assessment conducted by UBOS \nfor data in collaboration with the United Nations Statistics Division revealed that only 202 \nout of 230 global indicators were applicable to Uganda and the TWG had nationalized the \napplicable indicators and incorporated the Levels I, II and III indicators into the updated", "metadata": {"page": 116, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "NSI framework. However, UBOS was yet to establish comprehensive baseline data on all \napplicable targets that would be used to track progress for SDGs implementation. In \naddition the data gap analysis of indicators for SDGs at program/service delivery points \nhad not taken place. Although the NSS has the capacity to cover all the 202 indicators, the \ncurrent modules used can only produce data for 85 indicators, of which data on 45 \nindicators was fully available while for the remaining 40, data could be obtained by UBOS \nwith additional resources.  \nKEY RECOMMENDATIONS \ni. \nNPA should prioritise the review of policies, strategies and processes for effective \nintegration of SGDs. The OPM should undertake regular follow up of activities allocated to \nTWGs to ensure that all responsibilities assigned to TWG\u2019s are timely executed and \nreported on. \nii. The OPM and NPA should fast track the review and update of the enabling tools and \ninstruments for effective implementation of SDGs. The process of agreeing and mapping", "metadata": {"page": 116, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "applicable targets and indicators to sectors, MDAs and LGs should be expedited. \niii. The oversight role of parliament should be enhanced through sensitisation and revision of \nexisting checklists to include SDG compliance. NPA should conduct the assessment of \ntechnical capacity of planners at the different planning levels, identify the gaps and", "metadata": {"page": 116, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "109 \n \nstrengthen capacity to facilitate integrated and multi-sectoral development planning for \nSDGs.  \niv. The OPM should ensure full operationalisation of the SDGs coordination framework by \nensuring full constitution of all TWGs, and quarterly progress meetings are held at all \nlevels, reports prepared and reviewed by the respective organs.  \nv. The MoICT&NG should fast track the full constitution and operationalisation of the \ncommunication and advocacy TWG. \n  \nOVERALL AUDIT CONCLUSION \nWhereas the GoU committed to implement SDGs Agenda 2030 over the next 15 years \nfrom 2016 to 2030, formulated the SDGs Coordination framework and launched the SDGs \nroadmap in 2018, the existing gaps in the operationalisation of the SDGs framework pose \na challenge in creating a suitable environment for their implementation.  To ensure \nrealisation of the expected benefits of the Agenda 2030, it is important that a", "metadata": {"page": 117, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "comprehensive and supportive SDGs coordination framework and roadmap are fully \noperationalised and streamlined and the necessary capacities provided to all the TWGs, \nMDAs and LGs to allow them effectively implement their assigned roles and \nresponsibilities. \n6.3.2 MANAGEMENT OF WETLANDS IN UGANDA BY THE WETLANDS MANAGEMENT \nDEPARTMENT (WMD) UNDER THE MINISTRY OF WATER AND ENVIRONMENT \n(MWE) \nThe Wetlands Management Department (WMD) is charged with management and \nprotection of wetlands in collaboration with NEMA, District Local Governments and other \nkey players. However, a decline in the countrywide wetland coverage has been reported \nover the years with rampant encroachment for sand mining, cultivation, settlement and \nindustrial establishment, reports of issuance of land titles in wetlands, among others.  \nIn light of the above, the Office of the Auditor General conducted a Value for Money audit \nto establish the extent of reduction in wetland coverage countrywide and evaluate the \nadequacy of measures put in place by the Wetlands Management Department (WMD) to \nensure protection and restoration of wetlands.", "metadata": {"page": 117, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "110 \n \nKEY FINDINGS \ni. Status of Wetlands Countrywide \nWetland coverage dropped from 15.5% in 1994 to 13% in 2015. 50% of permanent loss \nhappened in L. Kyoga and L. Victoria basins alone. Currently, 31% of the remaining \nwetlands countrywide are degraded, while 69% are intact. Almost half of degradation \n(46%) is in Eastern Uganda. 55% is in L. Kyoga drainage basin. \n \nii. Permits and Land Titles in Wetlands \nDuring the review period, NEMA issued 239 wetland user permits, but it was noted that \nboth NEMA and WMD had limited staff to monitor compliance countrywide, while the \ndistricts were underfunded to undertake this task. In addition, it was noted that land titles \nwere issued for 782 plots wholly or partially located in wetlands in Kampala, Wakiso and", "metadata": {"page": 118, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Mukono alone, meaning that this figure is much higher countrywide. WMD reported that \nit had shared shapefiles showing wetland boundaries with MLHUD in 2015, though no \nevidence of this obtained. Importantly, cabinet resolved to cancel titles in wetlands in \n2016. The estimated cost of cancellation for Kampala, Wakiso and Mukono only was 6.74 \nbillion, but no funding had been released for this by the time of audit. \niii. Restoration of Wetlands  \nWMD\u2019s efforts to restore degraded wetlands fell far below the ideal, with only 0.3% of the \nrequired area having been restored in the 4 years under review, leaving a restoration \nshortfall of 99.7% less than two years to 2020. Moreover, annual wetland degradation \ncontinues to outpace restoration rates. However, WMD\u2019s shift to prevention of \nencroachment rather than emphasis on post-encroachment eviction and restoration is a \nstep in the right direction. \niv. Demarcation and Gazettement of Wetlands", "metadata": {"page": 118, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "WMD\u2019s delay to gazette wetlands and complete demarcation makes it difficult to identify \nwetland boundaries and encourages continued encroachment. There is also potential \nwastage of UGX 662,841,802 due to failure to utilize all pillars and beacons purchased for \ndemarcation.", "metadata": {"page": 118, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "111 \n \nv. Promotion of Knowledge on Management of Wetlands \nWMD has not prioritized implementation of the necessary measures to acquire, \ndisseminate and promote knowledge on management of wetlands. For instance, WMD \nhad not developed a wetlands inventory since the year 2000. Also, the NWIS is \ncharacterised by out-dated data, relevance for only 45 districts, limited accessibility and \nheavy software. In addition, no evidence was provided for training of staff and \nstakeholders using government releases over the 4 years under review despite \nexpenditure amounting to UGX 207.23 million. As a result, there is insufficient knowledge \nto guide decision-making in management of wetlands both at national and local \ngovernment levels. \nvi. Coordination between WMD and NEMA \nThere was poor coordination between WMD and NEMA, characterised by unclear \ndelineation of roles, responsibilities and expected outputs between WMD and NEMA;", "metadata": {"page": 119, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "failure by NEMA to delegate to WMD the power to enforce compliance; differing visions \nof management of wetlands; conflicting decisions; gaps in information-sharing; and \nabsence of a dispute-resolution mechanism and hierarchy of authority to step in in case \nof conflicts or differing positions between WMD and NEMA. However, government was \ntaking action to improve coordination between the two agencies and more clearly define \ntheir respective roles in the revised National Environment Bill and the draft Wetlands \nResources Bill. \nKEY RECOMMENDATIONS \nTo Government  \ni. \nGovernment should consider making it mandatory to involve environment officers in the \ntitling process right from local government level; \nii. Government should set up mechanisms to protect civil servants from pressure or undue \ninfluence from powerful actors in execution of their duties related to wetland management \nor issuance of titles; \niii. Allegations of corruption in issuance of land titles in wetlands should be investigated and \nculprits given deterrent punishments.", "metadata": {"page": 119, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "112 \n \niv. MoFPED should prioritise the release of funds to facilitate implementation of the cabinet \ndecision to cancel land titles in wetlands and ensure vacation of the illegal occupants. \n \nTo WMD/ MWE \ni. WMD should engage MLHUD to ensure the shapefiles indicating wetland boundaries are shared \nwith all districts/ land offices and utilised; \nii. WMD should plan for and expedite the demarcation of critical wetland boundaries to ensure \nthey are clearly visible; \niii. WMD should train members of the Uganda Land Commission, District Land Boards and Area \nLand Committees on the requirements of the land and wetland laws, and what constitutes a \nwetland/ wetland boundary. \niv. MWE should continuously engage MAAIF, MLHUD and other players to: \n\uf0b7 Expand interventions which seek to prevent wetland (re-)encroachment by addressing", "metadata": {"page": 120, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "the factors that lead to encroachment such as declining fertility of traditional farmlands, \nwater scarcity, unplanned urban expansion, to other areas not covered by the GCF \nprojects; \n\uf0b7 Implement the plan to extend irrigation infrastructure especially in rice-growing regions \nto encourage the farmers to leave wetlands, after which they can re-generate on their \nown, saving government restoration costs; \nv. \nWMD, in consultation with NEMA and other relevant stakeholders, should develop guidelines \nor mechanisms to ensure wetland degraders pay for the costs of degradation. \nvi. MWE should endeavour to complete the demarcation of remaining sections of the wetlands \nduring FY 2019/20 using the remaining pillars and beacons as committed.   \nvii. MWE should prioritise completion of the wetlands coding and gazettement activity. \nviii. The Accounting Officer MWE should prioritize compilation of an updated Wetlands inventory; \nix. MWE Management should further upgrade and update the NWIS software and explore options \nto make it more easily accessible;", "metadata": {"page": 120, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "113 \n \nx. \nThe Accounting Officer (MWE) should ensure that released funds are spent on planned \nactivities in order to meet performance targets. \nxi. MWE should prioritise completion of the draft legislation on wetlands and develop a framework \nto govern coordination between WMD, NEMA and other key players in management of \nwetlands. \nOVERALL AUDIT CONCLUSION \nWetland coverage dropped significantly between 1994 and 2015 with the Lake Kyoga \ndrainage basing experiencing particularly high levels of degradation and permanent loss \nof wetlands.  \nGovernment efforts to reverse this decline during the 4 years under review had registered \nlittle success mainly due to emphasis by WMD on restoration of degraded wetlands which \nis expensive and does not adequately address the factors that push people to encroach \non wetlands;  unclear delineation of roles, responsibilities and mandates between WMD, \nNEMA and other key players in regulation and management of wetlands; failure to utilise", "metadata": {"page": 121, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "all pillars and beacons purchased for demarcation; gaps in collection and dissemination of \nknowledge on wetlands to stakeholders to guide decision-making; failure to utilise training \nfunds for the intended purpose; delay to fund implementation of the Cabinet resolution to \ncancel land titles in wetlands; and limited funding to district local governments to restore, \nprotect and manage wetlands. \nOn a positive note, however, it was observed that starting late in 2017, WMD had started \nimplementing a project to address factors that encourage encroachment in 20 districts, \nand review of legislation to clarify the mandates and roles of the different players was in \nadvanced stages. It is hoped that these on-going interventions, coupled with \nimplementation of the proposed audit recommendations will go a long way in stemming \nthe worrying trend of wetland loss and improve the management of wetlands in Uganda. \n6.3.3 THE REGULATION OF UNIVERSITIES BY THE NATIONAL COUNCIL OF HIGHER \nEDUCATION \n \nThe National Council of Higher Education (NCHE) was established as the regulator of", "metadata": {"page": 121, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "higher education to implement the Universities and Other Tertiary Institutions Act of \nParliament (UOTIA, 2001 as amended). By the provisions of the Act, NCHE is mandated", "metadata": {"page": 121, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "114 \n \nto guide the establishment of institutions of higher learning as well as ensure delivery of \nquality and relevant education to all qualified persons. \nNCHE has strived to achieve its mandate to ensure that sustainable quality higher \neducation is provided at all Higher Educational Institutions in Uganda. However, there are \nchronic problems of staffing and inadequate research in universities2 that impede the \nachievement of quality education. This is coupled with the increase in number of \nuniversities. To date, the country has 9 public and 43 private universities.  \nThe overall objective of the study was to assess the extent to which NCHE has ensured \nthat universities comply with the operational and quality standards necessary for the \ndelivery of quality higher education in Uganda. \n \nKEY FINDINGS \ni. Monitoring and institutional audits \nNCHE inadequately conducted monitoring and institutional audits during the period despite", "metadata": {"page": 122, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "UGX 331,954,999 being provided. In the period 2015/16 to 2017/18 NCHE planned to \nundertake 60 monitoring visits of universities. Although management reported that they \nhad conducted 30 monitoring visits, audit could only confirm eleven (11) monitoring visits, \nof which, three (3) were discussed by Council in the period. In addition, NCHE neither \norganised peer institutional audits nor undertook external institutional audits. This was \ndue to inadequate allocation and utilisation of activity funds and low staffing to conduct \nthe activity. This has led to universities continuing to run unaccredited/unrevised \nprogrammes, unreviewed charters and provisional licences, admitting students without \nequating their foreign study qualification, and universities providing education that is \nbelow standard and poor physical facilities. This affects the quality of higher education in \nthe country. \nii. Conducting of tracer studies by NCHE and universities \nNCHE conducted two tracer studies in 2011 and 2015 for cohorts of 2001 and 2011 \nrespectively, contrary to the good practice of having studies conducted for cohorts of \n                                           \n2 NCHE 2018 annual performance report", "metadata": {"page": 122, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "115 \n \nwithin 2-3 years. Moreover the studies were limited to an average of 6 universities and 16 \nprogrammes and 2000 graduates. The expected 2018 tracer study was not conducted \ndespite UGX 90 million being budgeted in the period. The universities were also noted not \nto have conducted tracer studies. This was attributed to the universities not being \ncompelled to undertake the studies. There is no information system in place to enable \nNCHE to track all graduates in the country. This contributes to the continuous mismatch \nbetween the needed graduate programmes and content with the labour market \nrequirements. \niii. Minimum standards of courses of study \nI also noted that NCHE had established minimum standards for only 43 (2%) of the 2,104 \ncourses of study. By April 2016, 38 of the 43 courses had since expired and were neither \nreviewed nor published. This led to programmes being accredited without a check to up", "metadata": {"page": 123, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "to date standards which may compromise the quality of programmes taught. \nAs a result, NCHE has accredited 2,100 programmes without checking them against up to \ndate minimum standards for courses of study.  \n \nKEY RECOMMENDATIONS \nThe NCHE management should; \ni. \nPlan adequately, prioritize and allocate its resources, including the mandatory students\u2019 \nfees collections, to conduct its statutory obligations of monitoring and institutional audits, \nTracer studies and minimum standards of courses of study. \nii. Enforce compliance by ensuring that all Universities offering un-accredited and/or courses \nwhose accreditations have unrevised submit them for review leading to accreditation \nand/or re-accreditation or else have their licenses revoked, \niii. Enforce the conducting of tracer studies by the universities and consider developing \nguidelines and simpler templates for use by universities when undertaking tracer studies, \nand \niv. Government should build and empower the capacity of NCHE to undertake its mandate \nadequately, through a renewed policy with punitive measures for non-compliance", "metadata": {"page": 123, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "116 \n \nOVERALL AUDIT CONCLUSION \nWhereas the National Council of Higher Education has undertaken specific interventions \naimed at increasing the quality of higher education in universities, inadequate monitoring \nand conducting of institutional audits and tracer studies and non-establishment of \nminimum standards of courses of study have resulted in universities mounting \nunaccredited and out-dated programmes, operating below the required quality assurance \nand capacity indicators, which has an effect on the quality of higher education. It is hoped \nthat with the appropriate stakeholder engagement and policy review, the inadequacies in \nthe higher education sector will be reduced to enable the country to benefit from improved \nquality of higher education, increase in employment prospects and more competent \nservice delivery. \n6.3.4 THE IDENTIFICATION AND REGISTRATION OF PERSONS BY THE  NATIONAL \nIDENTIFICATION AND REGISTRATION AUTHORITY \nGovernment undertook the identification and registration of persons as one of the ways", "metadata": {"page": 124, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "to generating reliable identification data about persons living in Uganda. This information \nwould be used for a number of purposes, such as facilitation of planning, helping \nstrengthen security, among others.  \nIdentification and registration of persons is a mandate of the National Identification and \nRegistration Authority (NIRA). The authority is responsible for ensuring that citizens that \nmeet the requirements are successfully identified and registered. Although this has been \ndone there are complaints from members of the public about significant delays in the \nidentification and registration of persons. \nThe Office decided to undertake a waiting time audit on the processes of identification \nand registration of persons. The results of the audit show that there areas of weaknesses \nin the timeliness with which NIRA identifies and registers persons as summarised below. \nKEY FINDINGS \ni. \nThere were delays in processing of applications during the period of review. The \nprocessing of new applications was delayed by an average of 156 days in 2015, 91 days \nin 2016 and 100 days in 2017.", "metadata": {"page": 124, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "in 2016 and 100 days in 2017. \nii. \nApplications for replacements of lost identity cards were delayed by an average of 14 days", "metadata": {"page": 124, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "117 \n \nin 2016, and 49 in 2017. Applications for change of particulars were encumbered with an \naverage delay of 83 days in 2016 and 37 days in 2017. \nThe delays were caused by a number of factors which include: \ni. \nA number of applicants faced challenges in comprehending the requirements of the \nenrolment forms. As a consequence, the applicants submit incomplete and inaccurate \ninformation which wastes a great deal of time at verification. \nii. \nShortage of staff at NIRA caused delays at enrolment, processing of applications and \ndistribution of finished cards. \niii. \nThere were also delays in transmission of data by NIRA from the enrolment centres \nbecause the transmission is done manually rather than online. Similarly there were also \ndelays in the delivery of finished cards to the collection centres.  \niv. \nThere is currently no mechanism of tracking the progress of applications within the", "metadata": {"page": 125, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "processing system and providing timely feedback to applicants where queries were raised \non applications. \nThese weaknesses can, however be addressed if the following steps are taken: \nKEY RECOMMENDATIONS \ni. \nManagement should expedite the translation of the requirements of registration into local \nlanguages to ease enrolment. \nii. \nManagement should also liaise with the relevant stakeholders particularly the Ministry of \nPublic Service and the Ministry of Finance to address the current staff shortages. \niii. Management should also expedite the process of procuring service providers for the \ndelivery of enrolment data to the processing centre and delivery of finished cards. \niv. Management should expedite the process of reviewing the current processes and ensure \nthat the system is fully automated to improve efficiency. \nv. \nSensitise the public about the different processes of identification and registration to \nenable the applicants understand these processes which will in turn save time spent to \nidentify and register citizens.", "metadata": {"page": 125, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "118 \n \nOVERALL AUDIT CONCLUSION \nAlthough NIRA to a large extent, has undertaken the identification and registration of \npersons as mandated by the Registration of Persons Act, as observed a number of \nweaknesses still exist within the processes of identification and registration which have \nresulted in significant delays in processing of the applications. These delays can be \nsignificantly reduced if the weaknesses noted by the Audit are addressed. \n6.3.5 REPORT ON THE FACILITATION AND PROMOTION OF EXPORT TRADE BY \nUGANDA EXPORT PROMOTIONS BOARD \nUganda mostly exports agricultural products which contribute 80% of her total exports. \nThese products mainly include coffee, fish, maize, tobacco, tea, beans, and flowers among \nothers. \nThe country is also making progress on the exportation of value added and manufactured \nproducts, such as base metal products, cement, sugar, plastics and cosmetics3.  \nExport promotion is a key Government priority and the Government recognises that one", "metadata": {"page": 126, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "of the ways to improve the current balance of payments is to promote exports, ensure \nstable supply to target markets and ensure that exports are competitive and meet \ninternational standards. In a bid to realise this, Government has undertaken a number of \ninitiatives aimed at promoting export growth among which was the creation of the Uganda \nExport Promotion Board (UEPB) to facilitate the development promotion and coordination \nof all export related activities.  \nA review of the performance of this Board revealed areas that need attention if UEPB is \nto achieve its objective. These include those highlighted in the following key findings: \nKEY FINDINGS \ni. \nIt was noted that the current coordination measures were ineffective in fostering the \ndevelopment of export trade. There is currently no formal and clear coordination \nframework through which UEPB engages the other sector players. Similarly, there is no \nclear definition of the roles and responsibilities of the key players within the export sector.  \nii. \nii. \nThe trade and market information provided to exporters was in most cases not up to date \n                                           \n3 http/www.businessdirectory.com/export promotion", "metadata": {"page": 126, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "119 \n \nwhile in other cases no information was available at all. \niii. There was no evidence of regular review of policies, plans and strategies in the form of \npolicy papers, policy briefs or reports. Similarly, there was no clear system of collecting \nfeedback about the current polices through, for example regular surveys.  \niv. Some key aspects of building the capacity of exporters, such as, the implementation of \nthe export curriculum, largely remained unimplemented. There was also no evidence that \nUEPB undertakes post training follow-ups to evaluate the impact of the training and offer \npost training support. \nKEY RECOMMENDATIONS \ni. \nUEPB should spearhead efforts to put in place a proper coordination framework with the \ndifferent sector players in order to harness the synergies that exist amongst the different \nstakeholders. \nii. \nUEPB should ensure that funds released for provision of trade information are optimally", "metadata": {"page": 127, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "utilised utilised for this purpose. UEPB should also find alternative ways of obtaining \ninformation about external markets rather than relying on the embassies and missions and \nregularly subscribe to online market and buyer information sources which provide reliable \nand up to date international market information.  \niii. UEPB should streamline the processes of reviewing existing policies and develop a \ncomprehensive system of gathering feedback from exporters about the current export \nplans, policies and strategies.   \niv. UEPB should develop comprehensive training plans as a guide for implementing activities \naimed at building the capacity of the exporters. UEPB in addition should desist from \nreallocating funds meant for capacity building of exporters. \nOVERALL AUDIT CONCLUSION \nThe export trade sector has to a large extent not performed to its full potential because \nof a number of weaknesses, such as: inadequate coordination among the stakeholders, \ninsufficient trade and market information, inadequate review of existing policies and", "metadata": {"page": 127, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "strategies and failure to build the capacity of exporters. This sector can, however, perform \nbetter and make a bigger contribution to the economy if the identified weaknesses are \naddressed.", "metadata": {"page": 127, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "120 \n \n6.3.6 AN EVALUATION OF THE OUTPUT BASED AID PROJECT IMPLEMENTED BY \nRURAL ELECTRIFICATION AGENCY  \nBy 2012 only 7% of the rural Ugandan households were connected. The low level of \nelectricity access negatively affects government efforts to boost production, create jobs, \nprovide clean source of energy and preserve the environment. The Output Based Aid \n(OBA) Project, implemented by the Rural Electrification Agency (REA) was funded by a \ngrant of USD 20.2 million, contributed by the Global Partnership on Output-based Aid \n(GPOBA) and other stakeholders, including the International Development Association \n(IDA), KfW (German development bank). The project objective was to make access to \ngrid electricity affordable for 132,500 poor households. However during implementation \nREA set targets for each Licence Distribution Companies totalling 152,861 households. \nUnder the OBA project, service delivery is contracted out to licensed service providers", "metadata": {"page": 128, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "The overall audit objective was to evaluate the extent to which the OBA project achieved \nits expected outputs in due regard to the approved procedures and operations.  \nKEY FINDINGS \ni. Extent of achieving target household connections \nApart from UMEME, one of the Licensed Distribution Companies (LDC), with an individual \nperformance of 87.2%, all the other 7 LDCs did not meet their total individual target \nconnections, all attaining less than 53% level of performance. This was attributed to \nproject design issues, lack of capacity by the LDCs and inadequate consumer awareness.  \nii. Extent to which procedures were undertaken in regard to the manual \nContrary to operational guidelines I noted that LDCs did not submit all required annual \nwork plans and budgets in a timely manner and REA management contract management \nreports were not fully submitted. In addition to inadequate monitoring by management \nagainst the set result indicators, segregate accounts were neither opened nor internal \naudits undertaken despite the project having USD 1m budget to undertake the activity. \nAs a result management\u2019s ability to assess, monitor and manage LDC\u2019s performance was \ncurtailed.", "metadata": {"page": 128, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "121 \n \niii. Extent to which operations were adequately undertaken.  \nIn spite of the fact that the poverty mapping consultant only identified 42,134 out of the \nexpected 250,000 eligible households for the OBA subsidy, a performance of 16.8%, REA \npaid Euro 83,361.69 (about 45% of the contract price) to the Consultant. Under the \nconsumer awareness contract, inadequacies were noted in the implementation of the \ncontract, leading to a claim by REA of Euros 243,510.24 (equivalent to UGX 779,232,780) \nfrom the consultant. With such shortcomings, there is doubt on how beneficiaries were \nidentified. During physical verification various inadequacies were also identified, for \ninstance, houses which were connected beyond the 35 meters and connections made to \nnon-qualifying households. \nKEY RECOMMENDATIONS \nREA management should: \ni.", "metadata": {"page": 129, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "i. \nInvolve all the relevant stakeholders in project design to ensure that project \nimplementation targets are met, connections are made to the intended beneficiaries and \nhousehold connections are optimized.  \nii. Ensure that companies that undertake project implementation submit all the required \nplans so that project implementation can easily be tracked and corrective measures taken \nin a timely manner. \niii. Ensure that it undertakes due diligence in procuring consultants and should undertake \nadequate contract management to ensure contract obligations are met. \niv. Follow up and enforce reporting by LDCs to ensure that the reports are produced as \nrequired by the OBA operational manual, which should inform decision making by \nstakeholders. \nv. For future projects, consideration should be made for adequate physical verifications of \nconnections to ensure reimbursements are made for only connections done in accordance \nwith the specified criteria. \nvi. Institute a re-verification framework IVA in order to provide quality assurance of \nconnections before reimbursements.", "metadata": {"page": 129, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "122 \n \nOVERALL AUDIT CONCLUSION \nWhereas the Rural Electrification Agency under the Output Based Aid project was reported \nto have achieved 75.7 % of the project targeted connections of 152,861, inadequacies in \nplanning, procurement, financial/contract management and reporting led to lower \nperformance of a majority of LDCs. In addition, due to shortfalls by REA management in \nmonitoring and audit, audit could not confirm whether the project met the anticipated \n10% increase in rural electrification. \nIt is hoped that with the implementation of the new electricity connection policy that \nprovides free household connection to all households in Uganda, the lessons identified \nand learnt under this study will be applied to efficiently and effectively fulfil the objectives \nof the new policy. \n6.3.7 THE RELIABILITY OF METEOROLOGICAL INFORMATION PRODUCED BY \nUGANDA NATIONAL METEOROLOGICAL AUTHORITY (UNMA) \nMost activities done by people, particularly outdoor activities, have to be done with", "metadata": {"page": 130, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "weather in mind and therefore it is critical to provide meteorological services that support \nrelevant national needs, such as: protection of life and property, safeguarding the \nenvironment and contributing to sustainable development. In the recent past, the impacts \nof climate change, such as: unreliable rains, increased frequency of floods, landslides, \ndrought as well as disease outbreaks and epidemics like malaria and cholera, among \nothers, have been rampant. \nIn Uganda, meteorological services are provided by Uganda National Meteorological \nAuthority (UNMA)  which is a semi-autonomous government institution and a \nGovernment\u2019s authoritative voice on weather and climate. \nUNMA is mandated to promote, monitor weather and climate as well as provide weather \npredictions and advisories to Government and other stakeholders for use in the sustainable \ndevelopment of the country and  these services are guided by the World Meteorological \nOrganization (WMO) standards, International Civil Aviation Organization (ICAO) \nstandards, the National Climate Change Policy 2015, and UNMA Act 2012.", "metadata": {"page": 130, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "The Office of the Auditor General undertook a value for money audit to assess the \nmeasures put in place by the Uganda National Meteorological Authority (UNMA) to \nproduce and disseminate accurate, timely and comprehensive meteorological information", "metadata": {"page": 130, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "123 \n \nthat meets the information needs of users. In order to achieve this, the audit assessed \nthe procedures used by UNMA to carry out weather observations and whether they were \nin a manner prescribed by World Meteorological Organization standards, the process of \ndata processing, analysis and storage and whether it was in accordance with the \nrecommended best practices and the appropriateness of the dissemination mechanisms \nemployed by UNMA to ensure that weather and climate products and services are received \nby the different stakeholders in a timely manner. \nThe study covered two financial years 2016/17 and 2017/18 focusing on functioning \nmanual and automatic weather stations. \nKEY FINDINGS \ni. \nBy audit time, only Entebbe synoptic station was observing and reporting meteorological \ndata throughout the 24 hours as required by WMO. The other synoptic stations were \noperating 12 hours during day but also had failed to observe the main standard hours of", "metadata": {"page": 131, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "times of 3 am (0000z) and 9 pm (1800z). \nii. Since February 2017, UNMA has no governing board that is responsible for recruiting and \nappointing staff and formulation of meteorology regulations. \niii. Except for weather equipment at Entebbe synoptic station that were calibrated in January \n2017, all the other equipment in different stations had not been calibrated by audit time. \niv.  Most weather parameters were being observed and reported by synoptic stations as \nrequired by WMO. However, Agromet stations were not observing and reporting soil \ntemperature, soil moisture and evaporation necessary for agronomic applications. In \naddition, the hydromet stations were not observing and reporting all the parameters \nrequired by WMO. For instance Kyejonjo hydromet station only observed and reported \nrainfall for the two year period under study and hydro meteorological data on river water \nlevel, river discharge, suspended sediments in rivers, and water quality were not recorded.", "metadata": {"page": 131, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "v. Except for Entebbe aerodrome station that reported aerodrome warnings and wind shear \nwarnings as required by ICAO, the other four aerodrome stations that is Soroti Gulu, \nKasese and Arua were not observing and reporting these parameters.", "metadata": {"page": 131, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "124 \n \nvi. By audit time,  only 29 (56%) out of 52 manual weather stations were functional, 43 \nautomatic weather stations  had been installed but also they were not regularly reporting \nand no weather radars had been installed.  \nvii. By audit time, UNMA did not have a data backup system as required by WMO and only \n80% of rainfall records and 40% of temperature records had been digitalized. The other \nweather parameters remained un-digitalized due to inadequate staff in this section, and \nless than 10% of the original manual weather records had been scanned. \nviii. Seasonal climate outlooks were not being received by the farmers on a quarterly basis. In \naddition, the fishermen, especially on Lake Victoria, were not receiving weather alerts. \nOVERALL AUDIT CONCLUSION \nWhereas meteorological services remain important in the sustainable development of the \ncountry and in reducing the environmental hazards that Uganda is currently facing, UNMA", "metadata": {"page": 132, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "still faces challenges of inadequate essential equipment, uncalibrated equipment, limited \ncoverage and functionality of stations and lack of high speed processing facilities, among \nothers.  The measures put in place by UNMA to produce and disseminate accurate, timely \nand comprehensive meteorological information are still inadequate and, therefore, UNMA\u2019s \nstrategic objectives are likely not be achieved. \nKEY RECOMMENDATIONS \ni. \nUNMA should liaise with the relevant authorities to ensure that the appointment of the \nboard members is fast-tracked to ensure that and substantive staff are recruited at all \nlevels.  \nii. UNMA should prioritize calibration of equipment in its budget , pursue regional \ncollaborative arrangements with other neighbouring states for possible partnerships and \nalso in the long run set up calibration laboratories  \niii. UNMA Management should continue to plan and budget for the required equipment and \ninstruments and also liaise with relevant authorities to ensure that stations are equipped \nwith essential equipment and instruments.", "metadata": {"page": 132, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "with essential equipment and instruments.  \niv. UNMA should develop maintenance and replacement plans for the existing weather \nstations especially rainfall stations, and ensure that regular maintenance is carried out", "metadata": {"page": 132, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "125 \n \nv. Staff in the data processing unit need more specialised training on the use of the \nCLIMSOFT so that they can be in position to perform troubleshooting and regular \nmaintenance of the software instead of relying on hired experts. \nvi. UNMA should prioritize digitisation and scanning of original weather records by planning \nand budgeting for scanners, staff and data backup systems. \nvii. UNMA should enter into service level agreements with Internet providers to ensure that \nregular internet connectivity is maintained for models to run effectively on the server \nviii. UNMA should develop and implement a robust dissemination mechanism that will ensure \nall District production officers and other users receive weather and climate information in \ntime. For instance, UNMA needs to work directly with farmer associations and fishermen \ngroups to ensure that meteorological information is received by the individual persons in \ntime. \nix. UNMA should implement a feedback mechanism to allow production officers and", "metadata": {"page": 133, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "extensions workers to log in complaints and suggest areas of improvement.  \n6.3.8 FOLLOW UP REPORT ON THE VALUE FOR MONEY AUDIT ON REGULATION AND \nMONITORING OF DRILLING WASTE IN THE ALBERTINE GRABEN BY THE \nNATIONAL ENVIRONMENT MANAGEMENT AUTHORITY (NEMA) \nIn 2014, my office undertook an Environment Audit on Regulation and Monitoring of \nDrilling Waste Management in the Albertine Graben by NEMA and a report was submitted \nto Parliament. The audit sought to ascertain how drilling waste was handled in the \nexploration phase between 2006 and 2014, since the volumes produced would only shoot \nup as activity entered the development and production phases.  \nThe 2014 audit found that there was inadequate waste management legislation and as a \nresult NEMA had directed all IOCs to hold the waste in waste consolidation areas (WCAs). \nIt also found that IOCs did not prepare and submit self-monitoring reports to NEMA within \nthe required time frame. Furthermore, while NEMA and Lead Agencies made efforts to", "metadata": {"page": 133, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "monitor and enforce compliance to proper waste management practices in the Albertine \nGraben, performance gaps were identified in this area. Finally, NEMA did not \nindependently verify laboratory results submitted by the IOCs.", "metadata": {"page": 133, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "126 \n \nThe purpose of this follow-up was to: establish the extent to which NEMA had \nimplemented the recommendations in the 2014 VFM report mentioned above; assess \nwhether or not there had been improvements in management of drilling waste in the \nAlbertine Graben; and assess whether any new recommendations were needed to ensure \nadequate management of drilling waste. \n \nKEY FINDINGS \nThe audit team noted that out of the 12 recommendations made in the Auditor General\u2019s \nreport of 2014, 4 were fully implemented, 6 were partially implemented while 2 had not \nbeen implemented at all.  \nHowever, it is important to note that the key recommendations of the 2014 audit, namely \nputting in place adequate legislation for management of drilling waste, and ensuring the \nwaste held in Waste Consolidation Areas (WCAs) is treated and disposed of were fully \nimplemented. The National Environment Bill, revised by NEMA to cater for oil and gas,", "metadata": {"page": 134, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "was passed by Parliament on 14th November, 2018, and was awaiting the President\u2019s \nassent at the time of audit, after which the subsidiary legislation developed would be \napproved. \nHowever, neither NEMA nor the Petroleum Authority of Uganda (PAU) consistently \ncollected or analysed records of quantities of liquid waste held by the IOCs in the WCAs \nbefore or after 2014 and as a result, they were unable to detected or satisfactorily explain \nthe significant difference in the quantity of liquid drilling waste generated by TUOP at the \ntime of the 2014 audit and the time of this follow-up. \n \nFOLLOW-UP RECOMMENDATIONS  \ni. \nThe Minister of Environment should ensure that the subsidiary environmental legislation \nis approved as soon as possible once H.E. the President assents to the revised National \nEnvironment Act, in order to empower NEMA and the relevant Lead Agencies to \nadequately regulate waste management in the oil and gas sector.", "metadata": {"page": 134, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "ii. NEMA and PAU should investigate the cause of the discrepancy between the amount of \nliquid waste stored by Tullow Uganda Operations Pty at the time of the 2014 audit, and \nthe actual amount disposed of.", "metadata": {"page": 134, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "127 \n \niii. In future, in cases where untreated liquid waste may be held, NEMA and PAU should \nperiodically obtain accurate records of the quantities and analyse them to spot any \nanomalies and address them expeditiously. \niv. NEMA should ensure that the waste disposed of is monitored at stipulated intervals by the \nregulated community (IOCs/ Waste disposal firms) and NEMA staff. \n6.3.9 BUDGET PERFORMANCE BY THE HEALTH SECTOR \nThe health sector is one of the priority sectors of government that is critical in the \nattainment of Uganda Vision 2040 by producing a healthy and productive population that \neffectively contributes to socio-economic growth. The sector comprises a number of \nspending agencies (votes) namely; The Ministry of Health (Vote 014), National Medical \nStores (Vote 116), Uganda Cancer Institute (Vote 114); Uganda Heart Institute (Vote", "metadata": {"page": 135, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "115); Uganda Blood Transfusion Service (Vote 151); Uganda Aids Commission (Vote 107), \nHealth Service Commission (Vote 134), Mulago National Referral Hospital (Votes 161),  \nButabika National Mental Referral Hospital (Vote 162), 14 Regional Referral Hospitals \n(Votes 163 \u2013 176), National Drug Authority, Joint Clinical Research Centre, Uganda Virus \nResearch Institute, Uganda National Research Health Organization and Regulatory \nCouncils, i.e. Uganda Medical and Dental Practitioners Council, Uganda Nurses and \nMidwives Council and Allied Health Practitioners Council. \nMinistry of Health is the central agency in charge of policy analysis and formulation, \nstrategic planning, provision of nationally coordinated services that include emergency \npreparedness, health research, and monitoring and evaluation of the overall health sector \nperformance.The Health Sector Development Plan notes that in terms of planning, there \nis a major shortcoming where health sector targets and activities are set without the \nrequisite costing of activities and allocation of required resources to meet them. Also,", "metadata": {"page": 135, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "priorities are not adequately set, which makes it difficult to implement plans in resource \nconstrained situations. The Government of Uganda has steadily increased its budget \nallocation of funds to the health sector; however, it continues to allocate less than 10% \nof its budget to health care, which is less than the 15% agreed in the Abuja Declaration \nby heads of African states. The current funding of US$ 27 per capita per annum", "metadata": {"page": 135, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "128 \n \nexpenditure on health care is far below the US$ 44 per capita recommended4. Due to the \nresource constraints it is imperative that the available resources are utilized effectively to \ndeliver on the health sector objectives. \nThe Office of the Auditor General undertook a value for money audit to assess the extent \nof delivery of planned outputs of eight (8) selected entities in the health sector in the \nfinancial year 2017/2018. The eight entities comprised of Ministry of Health, Mulago \nNational Referral Hospital Complex, Uganda Blood Transfusion Services, Mbarara Regional \nReferral Hospital, Gulu Regional Referral Hospital, Mbale Regional Referral Hospital, \nMasaka Regional Referral Hospital and Fort Portal Regional Referral Hospital. \n \nKEY FINDINGS \ni. \nExtent of delivery of planned outputs \nIt was observed that out  of the 52 sampled planned outputs in the 8 selected health", "metadata": {"page": 136, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "sector entities, 14 outputs(27%) were fully achieved, 18 were partially achieved (34.6%) \nand 11 outputs were not implemented at all (21.2%) . The extent of delivery  for 9 \n(constituting  17.3%) of the planned outputs could not be assessed , because there were \nno performance targets and indicators set for the outputs. MoH which is the largest player \nin the sector was able to achieve 26% of its planned outputs; for the rest of the entities, \nthe level of achievement ranged from 16.6% to 50%. \nFor the 18 outputs that were patially achieved under various entities, the major \ncontributing factors for partial achievement were  procurement delays, budget shortfalls, \ndelayed release of funds and diversion of funds. \n  \nii. \nPlanning and Budgeting \nReview of the certificate of compliance of the annual budget 2017/18 assessment report \nby National Planning Authority (NPA) indicated that the Health sector is 51.7 percent", "metadata": {"page": 136, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "compliant. Specifically, the sector performed at 88%, 38.1%, 67.6% and 37.3% at \nplanning, project implementation, budget process instruments (BFP and AB) and annual \nbudget performance, respectively. The performance was on account of low budget \n                                           \n4 World Health Organization Profiles, \nhttp://www.aho.afro.who.int/profiles_information/index.php/uganda:health_financing_system", "metadata": {"page": 136, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "129 \n \nabsorption by the majority of health sector institutions especially under projects. In terms \nof strategic planning, the sector is doing well as six (6) out of the eight (8) selected entities \nhad approved strategic plans. Also available is the approved health sector development \nplan which is aligned to the NDPII. However, Mulago Hospital Complex and Fort Portal \nRRH scored 0% at planning on account of not having approved strategic plans. It was \nalso observed that under MoH there were a number of projects under implementation \nwhich were not among the interventions proposed in the NDPII. \niii. \nRelease/ Funds disbursement performance \nDuring the FY 2017/2018, out of the total UGX 1.95 trillion allocated to the Health Sector, \nUGX 1.28 trillion which represents 66% was released. All votes received about 100% of", "metadata": {"page": 137, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "the budget except MoH which received only 36%. For the eight (8) selected entities it was \nobserved that overall, 55.6% of the approved budget was realized by the entities. Most \nof the entities received their entire budgetary allocations except MoH .. For MoH, the \nshortfall was caused by low disbursement performance from external financing. In terms \nof counterpart funding, it was observed that government released all the expected \ncounterpart funding contributions on all the externally funded projects. Due to the poor \nrelease performance especially by MoH, a number of outputs and targets were either not \nimplemented or partially implemented. \niv. \nUtilization/ Absorption of funds  \nOut of the total release of UGX 1.28 trillion, the health sector spent a total of UGX 1.191 \ntrillion representing 93.04% of the released amount. For the 8 selected entities, the \nanalysis showed that the entities spent 79% of the amount released. The unutilized funds", "metadata": {"page": 137, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "(UGX 99.4 billion) were mainly funds earmarked for pension, gratuity and social \ncontribution and construction projects among others.  \nFailure to absorb funds was attributed to procurement delays and delayed verification of \ndecentralised pensioners in Regional Referral Hospitals.", "metadata": {"page": 137, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "130 \n \nv. \nFurther analysis of the performance of the selected outputs revealed that in addition to \npoor release performance, the delivery of the expected outputs was affected by budget \nvariations such as reallocations, diversion/ mischarge of funds and delays in procurement. \nThe analysis showed that for the eight (8) selected entities, on average over 50% (UGX \n28 billion) of the funds released for the selected sub programs (outputs) were not spent \non the planned outputs .This impacted on the achievement of the planned outputs.  The \nAccounting Officers attributed this to resource constraints imposed by the MTEF limits \nissued by Ministry of Finance and the priority demands entities have to meet even where \nresources are not forthcoming. \n \nvi. \nMonitoring and Evaluation \nFrom the interviews held with project coordinators, heads of departments and Accounting \nOfficers in the selected entities, the audit team established that there were no specific", "metadata": {"page": 138, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "monitoring and evaluation work plans with clear set targets and indicators to facilitate \nmonitoring of planned activities for the programs and projects selected for review. It was \nfurther noted through review of the expenditure files that although funds amounting to \nUGX 1,287,353,819 were spent on monitoring and evaluation of projects and programs, \nthere were no specific monitoring and evaluation reports on file to confirm that the \nexpected monitoring and evaluation activities were carried out and recommendations \nmade for corrective action.  \nvii. \nPerformance reporting \nReview of the annual work plans, approved budget estimates and the 4th quarter \ncumulative performance reports indicated that in all the selected health sector institutions, \nthere were some errors and inconsistencies in reporting on the delivery of outputs and in \nsome instances there was no relationship between the planned outputs and the actual \nreported achievements. Also the revised approved budget figures in the Ministerial Policy \nStatements and cumulative vote performance reports were at variance with the actual \nrevised budgeted figures captured in the IFMS.", "metadata": {"page": 138, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "131 \n \nKEY RECOMMENDATIONS \ni. \nThe sector should strive to always give priority to the proposed NDPII health sector \ninterventions and targets during planning and budgeting. The tendency to take on \nnew projects outside NDPII projects should be restrained or undertaken in accordance \nwith the national planning framework. \nii. \nThe Ministry should work closely with stakeholders to ensure that program activities \nare properly planned to facilitate timely disbursement of funds. \niii. \nAccounting Officers should adhere to the approved budgetary allocations and work \nplans. Where inevitable, budget variations should be undertaken in accordance with \nthe established procedures.  \niv. \nThe sector should set realistic targets with clear performance indicators during \nplanning and endeavour to revise the targets in case of low budget outturn caused by \npoor commitment from donors/Government to release all the funds as planned and in \na timely manner.", "metadata": {"page": 139, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "a timely manner. \nv. \nThe sector should constitute M&E units to properly monitor implementation of \nactivities, consolidate all the reports generated from the individual Programme/project \nmonitoring teams/committees and follow up recommended corrective actions.  In \naddition, the established units should ensure that specific M&E plans are developed \nwith clear indicators and targets for assessing performance and ensure availability of \naccurate and timely information on health sector performance. \nvi. \nThe sector should ensure that the performance is accurately reported to inform \nappropriate government policy actions.  \n \nOVERALL AUDIT CONCLUSION \nOverall, the selected eight (8) entities in the sector partially achieved their expected \nplanned outputs for the year. The delivery of the expected outputs and targets was \naffected by challenges in planning, budget shortfalls, funds absorption, procurement \ndelays and budget variations among others. To improve on the output delivery, it is \nimportant that the existing challenges in monitoring and evaluation are also addressed to \nensure corrective action and accurate information for decision making.", "metadata": {"page": 139, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "132 \n \n6.3.10  BUDGET PERFORMANCE BY THE WORKS SECTOR \nUganda\u2019s national transport system is comprised of road, rail, air and inland water \ntransport modes thus the Transport sector is divided into sub sectors based on these \nmodes.  With over 90% of cargo freight and passengers moving by road, road transport \nis the core and dominant mode of transport. Air and rail transport modes are still growing \nwith limited utilisation while inland water transport is less developed. Uganda Vision 2040 \nemphasizes that the country must urgently attain an integrated transport infrastructure \nnetwork to spur its own economic growth; this will entail development of a highly \ninterconnected transport network and services optimizing the use of rail, road, water and \nair transport modes. The Works and Transport sector is one of the priority sectors of \nGovernment and has been identified in the NDP II as a complementary sector which \nsupports the key growth sectors. It is led by the Ministry of Works and Transport (MoWT)", "metadata": {"page": 140, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "which is responsible for policy formulation, legislation, strategic planning, setting \nstandards, regulation, and monitoring and evaluation of the Sector5. The other entities \nwithin the sector include, Uganda National Roads Authority (UNRA), Uganda Road Fund \n(URF), Uganda Railways Corporation (URC) and Civil Aviation Authority (CAA).  \nThe Sector Development Plan (2015/16-2019/20) and Annual Sector Performance Report \n2016/17 highlights various challenges within the sector such as inadequate funding; high \ncosts of acquisition of land for the right of way for the development of infrastructure \nprojects coupled with unfavourable land law which affects budget performance especially \nfor externally financed projects in terms of project costs and completion period. \nInadequate infrastructure therefore remains one of the binding constraints to the country\u2019s \neconomic growth with an estimated infrastructural financing gap of USD 0.4 billion per \nannum. In order to meet this gap, it is imperative that available resources are efficiently", "metadata": {"page": 140, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "and effectively utilised in order to close the existing infrastructural funding gap and spur \neconomic growth. \nDue to the significant budget allocations made towards the sector, there are increasing \ndemands for better performance and management of public resources within the sector. \nIt is against this background that the Office of the Auditor General decided to undertake \n                                           \n5 Works and Transport sector Development plan 2015/16-2019/20 page 3", "metadata": {"page": 140, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "133 \n \na value for money audit to assess extent of delivery of expected outputs by the Ministry \nand other entities within the sector during the financial year 2017/18. The audit focused \non two entities namely: MOWT and UNRA. \n \nKEY FINDINGS \nBudget Implementation -Delivery of Expected Outputs \nOut of a total of 39 sampled projects selected from 2 entities namely MoWT and UNRA, it \nwas established that 11 outputs (28.2%) were achieved; and 20 (51.28%) outputs \npartially achieved. On the other hand, 4 (10.26%) key outputs were not achieved at all. \nFurthermore, of the 39 planned outputs, we were not able to assess the extent of delivery \nof outputs of 4 (10.26%) key planned outputs due to lack of adequate performance \ninformation. This assessment is consistent with the Certificate of Compliance 2017/18 by", "metadata": {"page": 141, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "National Planning Authority which showed that, the sector was 54.4% compliant in terms \nof implementation of the budget. \nKey factors impacting on the delivery of the expected outputs for the sector are expressed \nbelow. \ni. \nPlanning and Budgeting \nWhereas the Sector Development Plan (SDP) is in tandem with the long-term national \ndevelopment goals and objectives, it was difficult to match the respective outputs in the \nNDPII and SDP. Additionally, in the Certificate of compliance issued by NPA 2017/18 it \nwas observed   that despite the good progress in the development of the sector plan, the \nplans are not translated into budget interventions necessary to achieve NDPII \nmacroeconomic targets. It was also observed that the Ministry\u2019s five year strategic plan is \nstill in draft form. In the absence of an approved strategic plan for the Ministry, the \nMinistry and indeed the sector may not be properly directed towards the achievement of \nthe expected outputs given that the Ministry is responsible for policy formulation, \nlegislation, strategic planning, setting standards, regulation, and monitoring and \nevaluation of the Sector.", "metadata": {"page": 141, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "134 \n \nii. \nRelease Performance and Absorption \nThe sector\u2019s approved budget for the year amounted to UGX.4.782 trillion, and UGX.4.260 \ntrillion was released constituting 89% of the approved budget. Of the amount released, \n89.4% was spent by the different entities under the works and transport sector. The \nbudget shortfall of 11% was registered in external financing and this mainly affected UNRA \nwhere UGX 1,321,281,293,645 (68.5%) of the anticipated allocation from external \nfinancing was not realized; this was caused by appropriating funds for the critical oil roads \nyet at the time of budget approval, Government was still in the process of securing the \nfunding from EXIM bank, and the process had not been finalised by end of FY 2017/2018. \nThe MTEF figures for externally financed project are provided by the Ministry of Finance", "metadata": {"page": 142, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "with limited input from UNRA. This created mismatch between the UNRA\u2019s actual budget \nrequirements and appropriation. \niii. \nRe-allocation/virement worth UGX15 billion \nThe Ministry made reallocations amounting to UGX 15 billion to outputs that had not been \ninitially planned but did not adjust the planned outputs to reflect the respective changes \nin budgetary allocations. \niv. \nDiversion of Funds \nThere were instances of mischarge of expenditure to budget lines with no relation to the \nexpenditure in question. This impacted on the financing of the planned activities resulting \nin some activities not being implemented. A total of UGX.281.67bn was found to have \nbeen diverted by UNRA towards unrelated activities. Accounting Officers attributed this \npractice to budget constraints imposed by the MTEF limits issued by MOFPED and the \npriority demands accounting officers have to meet even in instances where resources are \nnot forthcoming. \nv.", "metadata": {"page": 142, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "v. \nInherent lags or delays in the procurement system and cost variations \nIt was observed that delays in procurement affected timely delivery of outputs. In UNRA \nfor example, procurement delays were mainly caused by administrative reviews and \nsometimes bureaucratic processes to which procurements are subjected in fulfillment of \nthe financing requirements.", "metadata": {"page": 142, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "135 \n \n Despite funds being released for acquisition of land, there was minimal progress during \nthe financial year 2017/2018 caused partly by disagreements over land ownership and \nland compensation rates.    \nvi. \nMonitoring and evaluation of implemented activities  \nThe Ministry developed a Monitoring and Evaluation Framework Policy. It was however \nnoted that although the Ministry had a number of indicators that are being used to assess \nits annual performance like GAPR indicators set by OPM, MoFPED indicators, and those \nset within the Ministerial Policy Statement among others, the monitoring and evaluation \nframework had proposed use of only golden indicators for the assessment of performance. \nIn the case of UNRA, it was observed that despite its critical role in the organization, the \nM & E function is part of the larger Corporate Strategy Management department and with \nno funds specifically allocated to the M&E function. This has rendered it less effective in \nits day to day operations. \nvii.", "metadata": {"page": 143, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "vii. \nPerformance Reporting \nThere is lack of standardized indicators for assessment of performance by the sector and \nas a result, the indicators are stated and described differently in the various reports and \nplanning documents. \n \nKEY RECOMMENDATIONS \ni. \nThe sector should prioritize and budget for all those key priority interventions proposed \nin the NDPII and sector plans and expedite the approval of the ministry strategic plan. \nii. \nThe Ministry should ensure that the agreed arrangements for external financing are \nadequately planned and operationalized in time in order to address the shortfalls in \nexternal financing. \niii. \nThe Ministry should ensure that where re-allocations are approved, the corresponding \noutputs are adjusted to reflect the new outputs. \niv. \nDiversion of funds should be avoided as it impacts on the implementation of planned \nactivities. \nv. \nThe Ministry should ensure that procurements are undertaken within the timelines \nprescribed in the procurement regulations.", "metadata": {"page": 143, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "136 \n \nvi. \nThe Ministry should standardize all the indicators used in performance reporting to \navoid inconsistencies in performance reporting. \nvii. \nThe Ministry should standardize indicator setting to enhance performance reporting. \nviii. \nThe Ministry together with UNRA should continue engaging the responsible authorities \nto address the impediments to land acquisition for infrastructure projects. \n \nOVERALL AUDIT CONCLUSION \nOverall, the two selected sector entities partially and not fully achieved their outputs owing \nto various factors that included challenges in planning, budget shortfalls and absorption \namong others.  Coupled with the gaps in the M&E function, these challenges have led to \nsignificant deviations from the annual planned activities in the sector. It is important that \nthe sector addresses the gaps identified to improve on the achievement of the annual \nplanned outputs.", "metadata": {"page": 144, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "137 \n \nPart 7: SPECIAL AUDIT REPORTS \n7.0 \nSPECIAL AUDIT REPORTS FOR 2017/18 \n7.1 \nSUMMARY OF SPECIAL AUDIT RESULTS \nUnder the Directorate of Forensic investigations and IT I planned to carry out 36 audits. By the \nend of the financial year, I had concluded 25 audits leaving 11 audits outstanding. The table below \nrefers. \nTable 29: Special Audits conducted \nEntity \nPlanned Audits \nActual Performance as at \nDecember 31st 2018 \nAudits in \nprogress \nInternational Audits* \n2 \n3 \n-1 \nForensic/Special Audits** \n30 \n20 \n10 \nIT Audits \n4 \n2 \n2 \nTOTAL \n36 \n25", "metadata": {"page": 145, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "36 \n25 \n11 \nNB:  \n* denotes one more international audit undertaken although not included in the plan \n \n** denotes five more special audits than planned \n \nSN SECTOR \nNAME \nOF \nENTITY \nDETAILS OF THE AUDIT \nSTATUS \n1 \nAccountability  PPDA;  \nCooperative audit on public procurement \nsystems in Uganda with a focus on Illicit \nFinancial Flows  \nReport \nissued  \n2 \nAccountability \nMoFPED  \nAustrian \nDevelopment \nCooperation \nto \ngovernment of Uganda  during FYs 2011/12, \n2012/13 and 2015/16 \nReport \nissued \n3 \nEducation \nMakerere \nUniversity  \nSpecial investigation report into the alleged", "metadata": {"page": 145, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Special investigation report into the alleged \nmisappropriation of the school practice funds at \nthe College of Education and External Studies  at \nMakerere University  \nReport \nissued  \n4 \nEducation \nBarlonyo \nTechnical \nInstitute; \nBarlonyo \nTechnical \nInstitute \nspecial \ninvestigation; \nReport \nissued \n5 \nEnergy \nUEGCL  \nUEGCL \nterminal \nbenefits \nverification; \nByaruhanga Joseph and Samuel Onapito \nReports \nissued (2) \n6 \nEnergy \nMEMD/Karuma \nDam \nInvestigation \nin \nMEMD \non \nKaruma \nReimbursements (paid invoices) \nReport", "metadata": {"page": 145, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Report \nissued  \n7 \nHealth  \nArua \nReferral \nHospital \nMismanagement of Funds at Arua Referral \nHospital \nReport with \nADA \n8 \nHealth \nLira RRH \nSpecial Audit of Lira Regional Hospital \nOngoing", "metadata": {"page": 145, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "138 \n \nSN SECTOR \nNAME \nOF \nENTITY \nDETAILS OF THE AUDIT \nSTATUS \n9 \nHealth sector \nMoroto Regional \nReferral Hospital \nForensic audit on expenditures of Moroto \nRegional Referral Hospital  \nReport \nissued \n10 \nPublic admin  \nParliament \nof \nUganda  \nSpecial audit on the cost of air tickets at \nParliament of Uganda \nReport \nIssued  \n11 \nWorks  \nMinistry of Works \nand Transport  \nVerification report of the terminal benefits of Mr. \nReuben Kajwarire-former staff of Ministry of \nWorks and Transport  \nReport \nIssued \n12 \nRegional \naudits  \nAfrican Union", "metadata": {"page": 146, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "audits  \nAfrican Union  \nA report of factual findings by the African Union \nBoard of external auditors in connection with the \noperations of the Pan African Parliament \n \n13 \nHousing  \nNH&CC  \nNH&CC Investigation of CEO;  \nReport \nissued  \n14 \nICT \nUTL \nUTL terminal benefits verification; \nOngoing \n15 \nPublic \nadministration \nIganga Municipal \nCouncil \nAlleged embezzlement, abuse of office and \ncausing financial loss by officials from Iganga \nMunicipal Council: (Youth Livelihood funds) \nDraft report \nwith PA \n16 \nPublic \nadministration \nIganga Municipal \nCouncil \nPayment of wrong salary scales & ghost salary \nloans, perpetuated by the municipal senior \naccount", "metadata": {"page": 146, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "account  \nReport with \nSPA \n17 \nTourism  \nUganda \nWildlife \nAuthority  \nSpecial audit on allegations of mismanagement, \ncorruption, bribery and presentation of false \nfinancial statements against the Executive \nDirector, UWA  \nReport \nissued  \n18 \n \nKole District  \nSpecial audit report on the construction of \nselected roads, health and school infrastructure  \nReport \nIssued  \n19   \nAmudat district  \nSpecial audit of the construction of selected \ninfrastructure in Amudat district  \nReport \nissued  \n20 \n \nNakapiripirit  \nSpecial audit of the construction of selected \ninfrastructure in Nakapiripirit  district \nReport \nIssued  \n21 \n \nGulu District", "metadata": {"page": 146, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Gulu District  \nSpecial audit report on the construction of boys \ndormitory \nat \nNorthern \nUganda \nYouth \nDevelopment Centre (NUYDC)  \nReport \nIssued  \n22 \n \nBundibugyo \nDistrict  \nSpecial audit on the construction of teachers \nhouses at Hakitengya community polytechnic in \nBundibugyo District \nReport \nIssued  \n23 \n \nMbale \nMunicipality  \nSpecial audit report on the construction of a \nwater borne toilet at Mbale main Taxi-park by \nMbale Municipality \nReport \nIssued  \n24 \n \nLira Municipality  \nSpecial audit report on implementation of \ninfrastructure related works for the waste \ncompositing plant in Lira Municipality \nReport", "metadata": {"page": 146, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Report \nIssued \n25 \n \nIganga district  \nSpecial audit report on the construction of \nclassroom blocks and laboratory at Nakalama \nSenior Secondary school in Iganga district \nReport \nIssued \n26 \n \nAlebtong district  \nSpecial audit report on implementation of \nselected infrastructure in Alebtong district   \nReport \nIssued  \n27 \n \nJinja district  \nSpecial audit report on implementation of \nselected \nroad \nmaintenance \nactivities \nin \nBugembe Town Council  \nReport \nIssued \n139", "metadata": {"page": 146, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "140 \n \nANNEXURES \nANNEXURE 1: OTHER INFORMATION, ACCOUNTING OFFICER\u2019S AND MY \nRESPONSIBILITIES \nOther Information \nThe Accounting Officer is responsible for the other information. The other information comprises \nthe statement of responsibilities of the Accounting Officer and the commentaries by the Head of \nAccounts and the Accounting Officer, and other supplementary information. The other information \ndoes not include the financial statements and my auditors\u2019 report thereon. My opinion on the \nfinancial statements does not cover the other information and I do not express an audit opinion \nor any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the other \ninformation and, in doing so, consider whether the other information is materially consistent with \nthe financial statements or my knowledge obtained in the audit, or otherwise appears to be \nmaterially misstated.  If, based on the work I have performed, I conclude that there is a material", "metadata": {"page": 148, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "misstatement of this other information, I am required to report that fact. I have nothing to report \nin this regard. \nResponsibilities of Management for the Consolidated Financial Statements \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section \n45 of the Public Finance Management Act 2015, the Accounting Officers are accountable to \nParliament for the funds and resources of the Votes/Entities under their control. \n \nThe Accountant General is appointed as the Accounting Officer and Receiver of Revenue for the \nConsolidated Fund. The Accountant General is therefore responsible for the preparation of \nConsolidated Financial Statements of Local Governments in accordance with the requirements of \nthe Public Finance Management Act 2015, and the Local Governments Financial and Accounting \nManual, 2007 and for such internal control as management determines is necessary to enable the \npreparation of consolidated financial statements that are free from material misstatements, \nwhether due to fraud or error.", "metadata": {"page": 148, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "141 \n \nThe Accountant General is responsible for overseeing the Government\u2019s financial reporting \nprocess. \nAuditor\u2019s Responsibilities for the Audit of the Consolidated Financial Statements \nMy objectives as required by Article 163 of the Constitution of the Republic of Uganda, 1995 (as \namended) and Sections 13 and 19 of the National Audit Act, 2008 are to obtain reasonable \nassurance about whether the consolidated financial statements as a whole are free from material \nmisstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my \nopinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit \nconducted in accordance with ISSAI\u2019s will always detect a material misstatement when it exists. \nMisstatements can arise from fraud or error and are considered material if, individually or in the \naggregate, they could reasonably be expected to influence the economic decisions of users taken \non the basis of these consolidated financial statements.", "metadata": {"page": 149, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "As part of an audit in accordance with ISSAI, I exercise professional judgment and maintain \nprofessional skepticism throughout the audit. I also; \na) \nIdentify and assess the risks of material misstatement of the consolidated financial \nstatements, whether due to fraud or error, design and perform audit procedures responsive \nto those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis \nfor my opinion. The risk of not detecting a material misstatement resulting from fraud is \nhigher than for one resulting from error, as fraud may involve collusion, forgery, intentional \nomissions, misrepresentations, or the override of internal control. \nb) \nObtain an understanding of internal control relevant to the audit in order to design audit \nprocedures that are appropriate in the circumstances, but not for the purpose of expressing \nan opinion on the effectiveness of the entity\u2019s internal control. \nc) \nEvaluate the appropriateness of accounting policies used and the reasonableness of", "metadata": {"page": 149, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "accounting estimates and related disclosures made by management. \nd) \nConclude on the appropriateness of management\u2019s use of the going concern basis of \naccounting and, based on the audit evidence obtained, whether a material uncertainty exists \nrelated to events or conditions that may cast significant doubt on the entity\u2019s ability to \ndeliver its mandate. If I conclude that a material uncertainty exists, I am required to draw \nattention in my auditor\u2019s report to the related disclosures in the consolidated financial", "metadata": {"page": 149, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "142 \n \nstatements or, if such disclosures are inadequate, to modify my opinion. My conclusions are \nbased on the audit evidence obtained up to the date of my auditor\u2019s report. However, future \nevents or conditions may cause the entity to fail to deliver its mandate. \ne) \nEvaluate the overall presentation, structure, and content of the consolidated financial \nstatements, including the disclosures, and whether the consolidated financial statements \nrepresent the underlying transactions and events in a manner that achieves a fair \npresentation. \nI communicate with the Accounting Officer regarding, among other matters, the planned scope \nand timing of the audit and significant audit findings, including any significant deficiencies in \ninternal control that I identify during my audit. \n \nI also provide the Accounting Officer with a statement that I have complied with relevant ethical \nrequirements regarding independence, and to communicate with him/her all relationships and", "metadata": {"page": 150, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "other matters that may reasonably be thought to bear on my independence, and where \napplicable, related safeguards. \n \nFrom the matters communicated with the Accounting Officer, I determine those matters that were \nof most significance in the audit of the consolidated financial statements of the current period \nand are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless \nlaw or regulation precludes public disclosure about the matter or when, in extremely rare \ncircumstances, I determine that a matter should not be communicated in my report because the \nadverse consequences of doing so would reasonably be expected to outweigh the public interest \nbenefits of such communication.", "metadata": {"page": 150, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "143 \n \n \nANNEXURE II: SUMMARY ENTITY FINDINGS OF MDAS \n2.1 Adverse Opinions \n \nS/N \nEntity \n \nBASIS OF OPINION \nKEY AUDIT MATTER /EMPHASIS OF \nMATTER \n/ \nOTHER \nMATTER/COMPLIANCE MATTERS \n \nJUSTICE, LAW AND \nORDER SECTOR \n \n \n1. \nJudiciary Department \n\u2022 \nMischarge \nof \nexpenditure UGX. \n34,076,576,196 \n\u2022 \nIneligible \nexpenditure \nincurred \non \nRegistrar \nHigh \nCourt Account \u2013 \nUGX. \n3,393,243,713 \n\u2022", "metadata": {"page": 151, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\u2022 \nAccrued \nrent \nmisstatement \nUGX. \n2,781,289,345 \n\u2022 \nDoubtful \nAccountabilities \nUGX. 76,075,000 \n\u2022 \nBudget \nshortfall \nof \nUGX. \n375,994,125 \n\u2022 \nUnimplemented Activities \n\u2022 \nDomestic Arrears \no \nIncrease in domestic arrears to \nUGX. 6,011,439,314 \no \nUnder budgeting for domestic \narrears of UGX. 2,756,289,477 \nto \ncater \nfor \nUGX. \n5,477,134,393 \n\uf0b7", "metadata": {"page": 151, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nFailure to remit unexpended money \nto the Consolidated Fund UGX. \n841,604,776 \n\uf0b7 \nExpenditure \nwith \ninadequate \nsupporting \ndocuments \nUGX. \n5,859,176,553 \n\uf0b7 \nMissing expenditure vouchers UGX. \n1,754,335,163 \n\uf0b7 \nIrregular expenditure on facilitation \nallowance \nto \nstaff \nUGX. \n1,474,392,833 \n\uf0b7 \nIncompletely vouched expenditure \nUGX. 823,842,243 \n\uf0b7 \nIrregular advances to personal \naccounts UGX. 801,436,615 \n\uf0b7 \nIncrease in case backlog by 9.2%", "metadata": {"page": 151, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "144 \n \n\uf0b7 \nUnauthorized procurements UGX. \n7,247,112,408 \n\uf0b7 \nInappropriate use of the Quotation \nmethod \nof \nprocurement \nUGX. \n371,049,525 \n\uf0b7 \nDiversion of plea bargaining and \nJLOS \nActivities \nfunds \nUGX. \n162,450,000 \n\uf0b7 \nNon implementation of approved \nstructure \n \n \n2.2 Qualified Opinions \nS/N \nEntity \nBASIS OF OPINION \nKEY \nAUDIT \nMATTER \n/EMPHASIS \nOF \nMATTER/OTHER \nMATTER/COMPLIANCE \nMATTERS \n \nJUSTICE, LAW \nAND ORDER", "metadata": {"page": 152, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "AND ORDER \nSECTOR \n \n  \n1.  \nDirectorate of \nCitizenship and \nImmigration Control \n\uf0b7 \nMischarge \nof \nexpenditure worth \nUGX. \n2,623,321,454 \n\uf0b7 \nBudget shortfall UGX.0.3bn  \n\uf0b7 \nNon implementation of budgeted activities  \n\uf0b7 \nAccumulation of domestic arrears UGX. \n8,858,220,932 \n\uf0b7 \nUnder collection of NTR by UGX.1.566 billion. \n\uf0b7 \nFailure to constitute the Board  \n\uf0b7 \nOver stay of staff on interdiction   \n\uf0b7 \nIneffective management of visa system  \n\uf0b7 \nLack of rent agreement with CAA  \n \nPUBLIC SECTOR \nMANAGEMENT \n2.  The UNDP Funded \nProject Of \nInstitutional \n\uf0b7 \nQuestioned \ncosts \nof USD 12,213 \n\uf0b7 \nOutstanding bank confirmations USD.18,134", "metadata": {"page": 152, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "145 \n \nEffectiveness \nImplemented By \nOffice Of The Prime \nMinister \n \nPUBLIC \nADMINISTRATION \nSECTOR  \n \n \n3.  Paris \n\uf0b7 \nMisstatement \nof \nCash in Transit \nUGX. 248,491,354 \n\uf0b7 \nOutstanding \nRevenue \nArrears \n/ \nUGX \n419,461,724 \n\uf0b7 \nExcess Expenditure UGX.227,160,944 \n\uf0b7 \nLack of Budgets for NTR  \n4.  Nairobi \n\uf0b7 \nNon reconciliation \nof rent revenue \ncollections(overst\nated \nby \nUGX.97,901,972", "metadata": {"page": 153, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nOutstanding \narrears \nof \nrevenue \nUGX.390,465,996.  \n\uf0b7 \nMisstatement of Account Balances UGX \n30,067,218 \n\uf0b7 \nCash \nin \nTransit \n(overstated \nby \nUGX.26,863,909.)  \n\uf0b7 \nUnauthorized excess expenditure (UGX \n404,094,476)  \n\uf0b7 \nDecline in rent revenue collections) \n\uf0b7 \nLack of Budgets for NTR  \n5.  Riyadh  \n\uf0b7 \nMisstated \nCash \nand \nCash \nEquivalents 301.8 \nmillion \n   \n6.  Tehran \n\uf0b7 \nUnaccounted for \nCash In Transit", "metadata": {"page": 153, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Cash In Transit \nUGX. 58, 323,838  \n\uf0b7 \nUn-supported \nadjustment \nof \ncash \nand \ncash \nequivalents UGX. \n47,790,877  \n \n\uf0b7 \nUn- resolved Qualification Issues for Prior \nYear \n\uf0b7 \nUn-authorized Excess Expenditure UGX. \n334,903,850) \n\uf0b7 \nUnsupported Cash and cash equivalents \nfigure UGX. 47,790,877  \n\uf0b7 \nUn- explained  Adjustments Journals  \n\uf0b7 \nNon \u2013Remittance of NTR UGX37,743,425", "metadata": {"page": 153, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "146 \n \n7.  Tokyo   \n\uf0b7 \nMischarge \nof \nexpenditure UGX. \n507,832,344 \n \n\uf0b7 \nIrregular payment of rent to 2 Foreign \nService staff whose contracts had not been \ncommitted \nby \nGovernment \nUGX. \n400,253,552 \n\uf0b7 \nAppointment of the Contracts Committee \nMembers not approved by the ST/PS \n\uf0b7 \nIrregular constitution of the members of the \ncontracts committee with two members who \nare not Ugandan Nationals  \n\uf0b7 \nMembers of the contracts committee also \nserving as members of the evaluation \ncommittee  \n\uf0b7 \nIrregular payment of educational allowance \nUGX. 49,155,000 \n\uf0b7 \nIrregular cash payments to service providers", "metadata": {"page": 154, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Irregular cash payments to service providers \nUGX. 32,559,739 \n8.  Addis Ababa \n\uf0b7 \nMischarge \nof \nexpenditure UGX. \n556,705,700 \n\uf0b7 \nExcess \nexpenditure UGX. \n913,346,776 \n\uf0b7 \nUnaccounted for \ncash at hand UGX. \n264,531,134 \n\uf0b7 \nMischarge of expenditure UGX. 556,705,700 \n\uf0b7 \nExcess expenditure UGX. 913,346,776 \n\uf0b7 \nUnaccounted for cash at hand UGX. \n264,531,134 \n\uf0b7 \nUse of NTR/unspent funds at source UGX. \n427,571,837 \n\uf0b7", "metadata": {"page": 154, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nGovernment land at Lebu allocated to a \nprivate developer  \n\uf0b7 \nIrregular refund of medical issues UGX. \n26,761,394 \n\uf0b7 \nIrregular payment of education allowance \nUGX. 58,868,865 \n\uf0b7 \nExpiry of contract of SFO \n\uf0b7 \nIrregular cash payments to service providers \nUGX. 443,018,372 \n\uf0b7 \nNo evidence of appointment of members of \nthe contracts committee", "metadata": {"page": 154, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "147 \n \n\uf0b7 \nIrregular composition of the membership of \nthe contracts committee (one Ugandan and \n2 Non-Ugandans) \n\uf0b7 \nContracts committee performing roles of the \nevaluation committee  \n \nHEALTH SECTOR  \n \n \n9.  Ministry of Health \n\uf0b7 \nDiversion/Mischarg\ne of Funds UGX. \n4,811,238,710 \n\uf0b7 \nUnspent balances UGX.3,641,516,554 \n\uf0b7 \nNone Alignment of the Ministry\u2019s budget with \nthe National Development Plan \n\uf0b7 \nDomestic arrears UGX.42,597,252,938 \n\uf0b7 \nImprovement of Health Services at Mulago \nHospital and the City of Kampala Project \n(MKCCAP)", "metadata": {"page": 155, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "(MKCCAP)  \no \nOmission of essential components \nof works during planning and \ndesign review \no \nDelayed execution of works  \no \nValidity of contractor\u2019s all risk policy \no \nUnspecified \npercentage \nfor \nSubcontracting of works  \no \nNon recovery of Advance Payment \nworth \nUGX.251,848,338, \nand \nretention worth UGX.628,710,846 \no \nImplementation and Payment of \nsome Addendum Works before \nContractual Approval by contracts \ncommittee \no \nPayment for unexecuted works \nUSD.221, 142.63 \no \nDelayed payment of VAT and IPCs \nUSD. 903,954.53 \no \no \nLack of detailed measurement \nsheets", "metadata": {"page": 155, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "148 \n \no \nExaggerated rates for whole sum \ndemolitions potential saving of \nUGX.80, 156, 800. \no \nLack of a maintenance plan for \nimplemented Infrastructure \no \nInspection of works was carried out \nfrom 15th April 2018 to 30th May \n2018 in the presence of Consultant \nand \nthe \nContractor\u2019s \nrepresentatives. \nThe \nfollowing \nobservations were made; \no \nCracked terrazzo works. \no \nPoor bonding of tiles to walls  \no \nFailed sections in compaction for \ndriveway works \no \nCollapse of existing retaining wall \nbehind Block J (Plant room) \no \nImproper disposal of demolished \nworks \no", "metadata": {"page": 156, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "works \no \nUnpaved section at gate house \n(and several other locations on \nsite) \no \nSilted drains at gate house, and \nblock H \no \nBroken Window panes at several \npoints \no \nPonding at roof on block H \u2013 \nPathology. \no \nPoorly placed window at block H, \nlevel 1  \no \nPoorly installed window behind \nlevel 1 at block H, (before mortuary \noutdoor AC units) \no \nPoor concrete haunching behind \nkerbworks along Block F-extension", "metadata": {"page": 156, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "149 \n \no \nSilted \nconcrete \nU-drain, \nand \nponding at road section in front of \nPlant room. \n\u2022 \nTransfers to National Medical Stores  not \nAccounted for \n10.  Gulu Regional \nReferral Hospital \n\uf0b7 \nUnaccounted for \nFunds UGX. \n583,965,423 \n\uf0b7 \nUnimplemented budget activities  \n\uf0b7 \nInadequate Controls Surrounding \nManagement of Domestic Arrears \u2013 UGX \n1,649,847,321 \n\uf0b7 \nUnacknowledged Withholding Tax \nRemittances - UGX 111,598,776 \n\uf0b7 \nDiversion of funds meant for construction of", "metadata": {"page": 157, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Diversion of funds meant for construction of \n54 Unit staff houses - UGX 146,500,000 \n\uf0b7 \nLack of Key senior staffs \n\uf0b7 \nUnderpayment of Disturbance Allowances to \nstaff UGX. 11,560,043 \n\uf0b7 \nNon-Tax Revenue (NTR) spent at source \nUGX 119,264,740 \n\uf0b7 \n \n\uf0b7 \nCondition of medical equipment \n\uf0b7 \nLack of updated inventory register for \nmedical equipment \n\uf0b7 \nFailure to maintain/Repair essential medical \nequipment \n\uf0b7 \nFailure to use Equipment due to lack of \nConsumables \n11.  Lira Regional Referral \nHospital \n\uf0b7 \nMischarged \nExpenditure - \nUGX.167,904,869 \n\uf0b7 \nUnaccounted for \nfunds -", "metadata": {"page": 157, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "funds - \nUGX.136,359,356 \n\uf0b7 \nNon Tax Revenue (NTR) Spent at source - \nUGX.15,475,663 \n\uf0b7 \nOver statements of Benefits Expenditure - \nUGX.170,282,724 \n\uf0b7 \nUnsupported Payables/Domestic Arrears - \nUGX.157,916,520", "metadata": {"page": 157, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "150 \n \n\uf0b7 \nUndisclosed \nExpenditure - \nUGX.298,206,573 \n\uf0b7 \nOverstatement of \nNet worth - \nUGX.108,735,083 \n \n\uf0b7 \nUnderstaffing \n\uf0b7 \nCondition of Medical Equipment \n\uf0b7 \nFailure to plan for Consultancy Services \n\uf0b7 \nFailure to provide a Performance Security \n12.  Mbale Regional \nReferral Hospital \n\uf0b7 \nUnsupported \nGratuity Payments \nUGX.695,585,680 \n\uf0b7 \n \n\uf0b7 \nUnsupported \ndomestic \narrears \nUGX.752,666,672 \n\uf0b7 \nShortfall in Central Government Grants", "metadata": {"page": 158, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Shortfall in Central Government Grants \nUGX.141,57,943 \n\uf0b7 \nUnderstaffing \n\uf0b7 \nIrregular Payment of Salaries to Retired Staff \n\uf0b7 \nLack of land titles \n\uf0b7 \nshortage of medical equipment, (Condition of \nthe Medical equipment ) \n\uf0b7 \nThere was no fridge for storage of dead \nbodies (State of the Hospital Mortuary) \n13.  Mubende Regional \nReferral Hospital \n\uf0b7 \nMischarged \nExpenditure \nUGX.777,764,898 \n\uf0b7 \nUn-supported \nReceivables  \nUGX.215,408,183 \n\uf0b7 \nBudget shortfall of UGX.1,057,562,572 \n\uf0b7 \nNon construction of the paediatrics and \nmedical wards \n\uf0b7 \nmedical wards \n\uf0b7 \nDomestic Arrears UGX.1,543,294,611 \n\uf0b7 \nPoor Condition of Medical Equipment \n\uf0b7 \nPoor maintenance of Medical Equipment  \n \n \n \n \n14.   \n \n\uf0b7", "metadata": {"page": 158, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "151 \n \n2.3 Unqualified Opinions \nS/N \nEntity \nKEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER \nMATTER/COMPLIANCE MATTERS \n \nJUSTICE, LAW AND ORDER \nSECTOR \n  \n1.  \nMinistry Justice & Const. Affairs  \nMinistry of Justice and constitutional affairs \n\uf0b7 \nBudget Shortfall UGX. 3,397,491,601 \n\uf0b7 \nUnimplemented Activities \n\uf0b7 \nOutstanding court awards and compensations and other \ndomestic arrears UGX. 663,992,322,002 \n\uf0b7 \nContingent \nLiabilities \nand \nguarantees \nUGX. \n7,294,546,681,169 \n\uf0b7 \nFailure to enforce collection of revenue due from cases", "metadata": {"page": 159, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "won by Government UGX. 20,609,131,791 \n\uf0b7 \nMischarges of expenditure UGX. 124,775,000 \n\uf0b7 \nNon-prioritization of cases attracting high interest UGX. \n123,670,379,996 \n\uf0b7 \nStaffing gaps-key unfilled positions include  Directors, \ncommissioners, and state attorneys   \n \nAdministrator General  \n\uf0b7 \nGarnishee Order Bank Transfer UGX. 303,548,156 \n\uf0b7 \nFunctions of the Administrator General \u2013 Administrator General \nis considered a Director reporting to Solicitor General. This is \ninconsistent \nwith \nthe \nregulations \nwhich \nrequire \nthe \nAdministrator General to be a Corporation sole by the name of \nthe Administrator General of Uganda with perpetual succession \nand an Official Seal. \n\uf0b7", "metadata": {"page": 159, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nInconsistencies in Establishment in the Directorate of the \nAdministrator General \u2013 approved structure not consistent with \nAdministrator General\u2019s Act. \n \n2.  \nUNDP Projects- Rule of Law and \nConstitutional Democracy \n\uf0b7 \nNo Issue", "metadata": {"page": 159, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "152 \n \n3.  \nSupport To Justice Law & Order \nSector Program \n\uf0b7 \nRevenue Shortfall of JLOS/SWAP UGX. 14,721,258,439 \n\uf0b7 \nUnder absorption of funds UGX. 9,187,548,674 \n\uf0b7 \nUnder funding of JLOS Secretariat UGX. 1,195,241,837 \n\uf0b7 \nJudiciary \u2013 Diversion of JLOS SWAP funds UGX. 599,417,382 \n\uf0b7 \nUnimplemented Activities under MoJCA, ODPP, ULRC, JSC, \nLDC, MoLG and DCIC. \n\uf0b7 \nDelayed utilization of released project funds by DCIC UGX. \n803,585,571 \n\uf0b7 \nUHRC \u2013 Delayed construction of Gulu Regional Offices \n\uf0b7", "metadata": {"page": 160, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nFailure to prepare and submit quarterly performance reports \n4.  \nDirectorate of Public \nProsecutions \n\uf0b7 \nBudget shortfall UGX. 1,302,834,578 \n\uf0b7 \nUnimplemented activities \n\uf0b7 \nSlow roll out/ expansion of PROCAMIS to ODPP Upcountry \nstations \n\uf0b7 \nLow case clearance rate - ODPP performed inadequately with \na case disposal rate of 8% compared to previous financial years \nwhen performance stood at 25% in 2015/2016 and 11% in \n2016/2017 respectively. \n\uf0b7 \nLand issues \u2013 ODPP RSA Residence in Kapchorwa was \nconstructed on land under contestation of ownership \n\uf0b7 \nStaffing shortages 59% \n5.  \nUganda Police Force \n\uf0b7 \nNon implementation of budgeted activities  \n\uf0b7", "metadata": {"page": 160, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nAccumulation of domestic arrears UGX. 161,047,166,761 \n\uf0b7 \nMischarge of expenditure UGX. 1,054,937,758  \n\uf0b7 \nInadequate provisions for maintenance of existing fleet  \n\uf0b7 \nLack of an approved fleet management policy  \n\uf0b7 \nInadequate controls for fleet operational costs  \n\uf0b7 \nDelays in some construction projects such as Natete police \nstation \n\uf0b7 \nUn surveyed and untitled police land leading to encroachment  \n\uf0b7 \nNon-operationalization of the Crime Records Management \nInformation System (CRMS) and Suspect Profile System (SPS)  \n\uf0b7 \nUn satisfactory performance in the investigation of crimes \nreported (only 22% successfully investigated and taken to \ncourt)", "metadata": {"page": 160, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "153 \n \n  \n6.  \nUganda Prisons Services \n\uf0b7 \nBudget short fall UGX.20bn  \n\uf0b7 \nNon implementation of budgeted activities  \n\uf0b7 \nAccumulation of domestic arrears UGX. 76,889,606,741  \n\uf0b7 \nMischarge of expenditure UGX. 717,886,075  \n\uf0b7 \nUnder collection of Non- Tax Revenue (NTR) by UGX. \n16,755,347,833 (62%) \n\uf0b7 \nUn-accounted for land at Luzira-106.692 acres \n\uf0b7 \nUntitled and unsurveyed land \n\uf0b7 \nland with encroachments, disputes and encumbrances at Arua, \nNamalu, Amita, Ngenge, Ragem, Kotido, Bukedea and Budaka", "metadata": {"page": 161, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nFailure \nto \nfully \noperationalize \nthe \nHuman \nResource \nManagement Information system (HRMIS) \n\uf0b7 \nOvercrowding in prisons  \n\uf0b7 \nOver-stay of prisoners on remand  \n  \n7.  \nMinistry of Internal Affairs \n\uf0b7 \nBudget shortfall UGX.1.15bn  \n\uf0b7 \nNon implementation of budgeted activities  \n\uf0b7 \nIrregular accumulation of domestic arrears UGX. 132,097,495 \n\uf0b7 \nMischarge of expenditure worth UGX. 145,290,468 \n\uf0b7 \nPayment of advances into personal accounts UGX. 196,274,547 \n\uf0b7 \n \n  \n8.  \nUNDP Projects- Peace and \nSecurity for Systems Resilience \nimplemented by Ministry of \nInternal Affairs", "metadata": {"page": 161, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Internal Affairs \n\uf0b7 \nNo Issue  \n9.  \nDirectorate of Government \nAnalytical Laboratory (DGAL) \n\uf0b7 \nBudget shortfall UGX.0.27bn  \n\uf0b7 \nNon implementation of budgeted activities  \n\uf0b7 \nLoss of equipment UGX. 26,386,790 \n\uf0b7 \nNon-operationalization of regional labs  \n\uf0b7 \nAccumulation of case back logs  \n\uf0b7 \nStaffing gaps (64.5%) \n\uf0b7", "metadata": {"page": 161, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "154 \n \n \nPUBLIC SECTOR \nMANAGEMENT \n  \n10.  \nOPM \n\uf0b7 \nBudget shortfall of UGX.10.96bn  \n\uf0b7 \nUnimplemented activities  \n\uf0b7 \nInadequate controls surrounding management of domestic \narrears-arrears incurred arrears outside the \napproved \nestimates appropriated by Parliament(UGX. 61,715,807) \n\uf0b7 \nMischarged expenditure-UGX. 393,803,386 \n\uf0b7 \nSustainability of Integrated Intelligent Computer (IICS) project \nunder the Prime Minister Delivery Unit  \n\uf0b7 \nFailure to fund capital budget of Northern Uganda Youth \nDevelopment Centre(NUYCDC) \n\uf0b7 \nLak of a Strategic Plan for NUYDC \n\uf0b7 \nLack of Land titles for NUYDC", "metadata": {"page": 162, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Lack of Land titles for NUYDC  \n\uf0b7 \nFailure to deduct NSSF worth UGX.11,565,000 \n\uf0b7 \nThe KASIIMO initiative under the Luwero-Rwenzori Triangle \nprogram-Lack of verifiable database, Manual Veteran database \n11.  \nNUSAF III \n\uf0b7 \nUnder absorption of funds advanced  for project activities \n(UGX. 66,46bn  \n\uf0b7 \nUnimplemented budgeted activities  \n\uf0b7 \nUn accounted for Subproject Grants - UGX.0.72bn  \n\uf0b7 \nUnaccounted for district operation funds - UGX.0.097bn   \n12.  \nMOLG \n\uf0b7 \nBudget shortfall of UGX.5.3bn  \n\uf0b7 \nInadequate controls surrounding management of domestic \narrears UGX. 31,88 bn \n\uf0b7", "metadata": {"page": 162, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nWrong categorization of scientists  \n\uf0b7 \nManagement of District Revolving Fund (DRF); \n\uf0b7 \nAbsence of Memorandum of Understanding (MoU)   \n\uf0b7 \nUGX.740,931,594 of lent funds had not been recovered from \nthe districts \n\uf0b7 \nDiversion of fund monies to other Ministry activities-\nUGX.278,752,347 \n\uf0b7 \nAbsence of a comprehensive database of Local administrative \nunits", "metadata": {"page": 162, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "155 \n \n\uf0b7 \nAbsence of a strategic plan  \n13.  \nThe UNDP Funded Project of \nInclusive and Sustainable New \nCommunities In Uganda  \nImplemented By Ministry Of Local \nGovernment \n\uf0b7 \nNo issue  \n14.  \nMoPS \n\uf0b7 \nBudget shortfall of UGX.1.8 bn  \n\uf0b7 \nUnder collection of Non Tax revenue at Civil  Service College-\nUGX.0.21bn  \n\uf0b7 \nInadequate controls surrounding management of domestic \narrears GX. 1.24bn \n\uf0b7 \nFailure to fully decentralize pension management \n\uf0b7 \nUnder staffing in Government-gap of 157,229 representing \n34% of government posts across MDAs/LGs \n\uf0b7 \nRetired persons on the active payroll-1,674 still on active", "metadata": {"page": 163, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "payroll as per June 2018 payroll \n\uf0b7 \nIrregular employment of pensioners on contract terms \n\uf0b7 \nInconsistencies in IPPS employee records such as wrong dates \nof birth, appointment dates earlier than dates of birth \n\uf0b7 \nLack of automatic notification of employees retirement due \ndates on the IPPS \n\uf0b7 \nDelayed in solving queried files \n\uf0b7 \nMultiple payments of gratuity \n15.  \nUMMDAP \n\uf0b7 \nBudget shortfall of UGX. 4.9bn  \n\uf0b7 \nUnimplemented budget activities  \n\uf0b7 \nOutstanding VAT arrears - UGX.6,184,417,820 \n\uf0b7 \nDiversion of project funds-UGX. 40,563,582 \n\uf0b7 \nDelayed completion of additional civil works for Nyendo Market \n\uf0b7 \nPerformance as per the logical framework-additional works on \nNyendo market stalled \nNyendo market stalled \n16.  \nMATIP II \n\uf0b7 \nUnder absorption of funds advanced  for project activities \nUGX.22.15bn \n\uf0b7 \nUnimplemented budget activities", "metadata": {"page": 163, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "156 \n \n\uf0b7 \nConstruction of Markets-some works below target of 15% for \nall markets \n\uf0b7 \nDiversion of Project Funds- UGX.127,538,713 \n\uf0b7 \nShortfall in GOU counterpart funding of UGX.1,734,218,331 \nrepresenting 62% of budget \n17.  \nDOCTOR DIP \n\uf0b7 \nUnder absorption of funds advanced to districts to undertake \nofficial activities UGX.2.59bn \n\uf0b7 \nUnimplemented budget activities  \n\uf0b7 \nDelayed Implementation of sub projects \n\uf0b7 \nAdvance to Personal Accounts to undertake project activities-\nUGX. UGX.629,311,633 \n18.  \nPRELNOR \n\uf0b7 Budget shortfall of UGX.3.19bn", "metadata": {"page": 164, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 Discrepancy between the project\u2019s and Ministry\u2019s budgets on \nGoU counterpart funding- UGX.417,593,000 \n\uf0b7 Diversion  of GOU counterpart funding contribution to non -\nproject activities- UGX.113,954,732 \n\uf0b7 Delay in acquisition of land for the construction of eight (8) \nsatellite and three (3) bulk markets \n\uf0b7 \nMoU with District Farmers Association (DFA)-Under \nperformance as per the annual performance targets with \nthe District Farmers Association (DFA) \n\uf0b7 \nMoU with District Farmers Association (DFA) \n\uf0b7 \nUnder performance as per the annual performance targets \nwith the District Farmers Association (DFA) \n\uf0b7 \nDelayed procurement of walking tractors \n\uf0b7 \nProject performance against the Logical framework-partial/ \nnon implementation of some activities \n \nSECURITY \n  \n19.  \n Ministry of Defence and", "metadata": {"page": 164, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Ministry of Defence and \nVeterans Affairs \n\uf0b7 \nBudget shortfall UGX.71.37bn \n\uf0b7 \nUn Implemented budget activities \n\uf0b7 Non- compliance  with commitment control procedures \nUGX.654bn", "metadata": {"page": 164, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "157 \n \n\uf0b7 Under-Budgeting for Domestic Arrears (Outstanding domestic \narrears \nwere \nUGX. \n764,230,132,962 \nyet \nbudget \nwas \nUGX.145,592,926,044 \n\uf0b7 \nIrregular Patient Referrals to Nakasero Hospital  \n\uf0b7 \nUnjustifiable Compensation for land occupied by UPDF at Usuk, \nNgariam, Katakwi District \n\uf0b7 Un justifiable Payment to Pajimolugwar clan and Pajimokal clan \nin respect of land \u2013 UGX.1,756,170,429 \n\uf0b7 Un justified Payment of Land at JIE Block 4, Plot 21, \nNakapirimor, Kotido District \u2013 UGX.3,327,577,000 \n\uf0b7", "metadata": {"page": 165, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nUn justified Land compensation for Plot 20 Lugard Avenue, \nEntebbe \u2013 UGX.575,000,000 \n\uf0b7 \nIncomplete works at Peace Support Operation Training Centre \n(PSO TC)-SINGO  \n\uf0b7 \nAbandoned motor vehicles at Peace Support Operation \nTraining Centre (PSO TC)-SINGO  \n\uf0b7 Abandoned Kaweweta construction sites  works\u2013 UGX.3.1 billion \n\uf0b7 Incomplete Renovation works on the Administration Block at \nLugazi \n\uf0b7 Land disputes at Kimaka \n\uf0b7 Failure to implement Presidential directive  \n\uf0b7 Doubtful Supply of Jet Ranger spare parts by YAMASEC Ltd \u2013 \nUSD.479,030.12 \n\uf0b7 Doubtful Fuel supply by Hared Petroleum Limited  \n20.  \nState House \n\uf0b7 Un Implemented  Budget activities \n\uf0b7 Non- \ncompliance \nwith \ncommitment \ncontrol \nprocedures UGX.6.161 billion", "metadata": {"page": 165, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "21.  \nOffice of the President \n\uf0b7 \nBudget shortfall UGX.0.32bn  \n\uf0b7 \nUnder absorption of funds UGX.1.16bn  \n\uf0b7 \nUnimplemented  Budget activities \n\uf0b7 \nNon -compliance  with commitment control procedures \nUGX.49.bn", "metadata": {"page": 165, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "158 \n \n\uf0b7 Under-Budgeting for Domestic Arrears UGX. 42,708,736,813 \n\uf0b7 Limited Transport Equipment for RDCs and DRDCs \n\uf0b7 Insufficient Office space for newly created districts \n\uf0b7 Non Assessment of the impact of Patriotism programs  \n \nAGRICULTURE      \n  \n22.  \nMinistry of Agriculture Animal \nIndustry & Fisheries \n\uf0b7 \nBudget shortfall UGX.22bn \n\uf0b7 \nUnspent funds 0.57bn  \n\uf0b7 \nUnimplemented activities  \n\uf0b7 \nNon-compliance \nwith \ncommitment \ncontrol \nprocedures \nUGX.27bn \n\uf0b7 \nUnder budgeting for domestic arrears UGX.27bn \n\uf0b7 \nUntitled land in Kalangala and Buvuma under VODP \n\uf0b7", "metadata": {"page": 166, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nLack of Performance indicators (Single Spine Extension \nSystem) \n\uf0b7 \nSlow recruitment process in Local Governments (Single Spine \nExtension System) \n\uf0b7 \nMissing land title and loss of land to Government entities \n(Bukalasa Agricultural College)  \n\uf0b7 \nLoss of property due to fire (Bukalasa Agricultural College)  \n\uf0b7 \nFailure to facilitate Demonstration and training activities at \nNational Farmers Leadership Centre (NFLC) \n\uf0b7 \nDefunct Hatchery Lab/ Aquaria (Fisheries Training Institute)  \n\uf0b7 \nPoor state of the boat yard  (Fisheries Training Institute) \n\uf0b7 \nAsbestos roofing materials (Fisheries Training Institute) \n23.  \nVegetable Oil Development \nProject 2 \n\uf0b7 \nBudget shortfall UGX.51.6bn  \n\uf0b7 \nUnimplemented budget activities  \n\uf0b7 \nFailure to finance operations-Kalangala Oil Palm Growers Trust \n\uf0b7", "metadata": {"page": 166, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nOutstanding advances to farmers UGX.28bn \n\uf0b7 \nFailure to transfer recovered funds to the UCF UGX.4bn \n\uf0b7 \nOverall Performance as per Logical Framework \n\uf0b7 \nShortage of land needed by BIDCO-Buvuma Island \n\uf0b7 \nWasteful expenditure on acquired Land- Buvuma Island", "metadata": {"page": 166, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "159 \n \n\uf0b7 \nFailure to utilise acquired land by BIDCO- Buvuma Island \n\uf0b7 \nInadequate Project monitoring \n24.  \nAgriculture Cluster Development \nProject  \n\uf0b7 \nBudget short fall UGX.14.8bn  \n\uf0b7 \nLow absorption of funds UGX.30.14bn  \n\uf0b7 \nUnimplemented budgeted activities  \n25.  \nATAAS (Grant) EU, WB and \nDanida - MAAIF \n\uf0b7 \nNon-implementation of budgeted activities  \n\uf0b7 \nUnder absorption of funds 8.9bn  \n\uf0b7 \nOverall Performance as Per the Logical Frame work \n\uf0b7 \nImplemented practices significantly below the planned targets \n(Sustainable Land Management) \n\uf0b7 \nDelayed Disbursement of Funds to institutes  \n\uf0b7 \nDelays in the procurement process", "metadata": {"page": 167, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Delays in the procurement process \n26.  \nRegional \nPastoral \nLivelihood \nImprovement Project  \n\uf0b7 \nBudget shortfall UGX.7.01bn  \n\uf0b7 \nUnder absorption of funds 32.6bn  \n\uf0b7 \nNon-implementation of budgeted activities \n\uf0b7 \nIrregular payment of VAT on exempted supplies \n\u2013 \nUGX.139,703,172 \n\uf0b7 \nFailure to supply vaccines \n\uf0b7 \nDelayed deliveries \n\uf0b7 \nFailure to deliver on second contract \n\uf0b7 \nIrregular transfer of District Project funds to General Fund \nAccount \n\uf0b7 \nDelayed procurement process for Consultancy services for the \ndesign and construction of livestock watering facilities \n\uf0b7 \nInadequate Project Monitoring \n\uf0b7 \nDelayed Disbursement of Funds to Implementing Districts \n\uf0b7 \nUnimplemented Activities(Inspection in Katakwi District)", "metadata": {"page": 167, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "27.  \nMulti Sectoral Food Safety & \nNutrition Project  \n\uf0b7 \nLow Absorption funds-UGX.0.18 bn \n\uf0b7 \nIrregular payment of VAT for exempted Projects UGX.0.2bn \n\uf0b7 \nIrregular transfer of Project Funds to Iganga District General \nFund Account (TSSA) UGX.0.209bn \n\uf0b7 \nNon-compliance \nwith \nthe \nProject \nAppraisal \nDocument \nguidelines-Bugiri District \n\uf0b7 \nInsufficient Project Monitoring \n\uf0b7 \nFailure to conclude on monitoring indicators", "metadata": {"page": 167, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "160 \n \n28.  \nEnhancement of National Food \nSecurity \n\uf0b7 \nBudget shortfall UGX.4.36bn  \n\uf0b7 \nUnder absorption of funds UGX.0.76bn  \n\uf0b7 \nNon-implementation of budgeted activities \n\uf0b7 \nFailure to hold Project Steering committee meetings \n29.  \nUSAKSS \n\uf0b7 \nNon-implementation of budgeted activities  \n \nTOURISM SECTOR  \n  \n30.  \nMinistry of Tourism, wildlife and \nantiquities  \n\uf0b7 \nBudget shortfall UGX0.8bn \n\uf0b7 \nNon-Implementation of planned activities \n   \n \n\uf0b7 \nLow Absorption of funds \u2013 UGX0.26bn \n \n\uf0b7", "metadata": {"page": 168, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nInadequate controls surrounding domestic arrears UGX.3.6bn \n\uf0b7 \nMischarge of Expenditure - UGX.0.045 bn \n \n\uf0b7 \nLack of policy and regulatory guidelines for museum and \nmonuments  \n\uf0b7 \nManual System for the Museum this has made records prone \nto errors and sometimes difficult to access \n\uf0b7 \nLack of space for displaying several artifacts  \n\uf0b7 \nUnmapped and un-gazetted cultural sites \n \n\uf0b7 \nLack of funding for research and promotion of Museum \nactivities \n \n\uf0b7 \nLack of Land titles for Museums \n \n\uf0b7 \nIncomplete Asset Register  \n\uf0b7 \nStaffing Gaps \n \n \n\uf0b7 \nLack of Approved Strategic Plan for Affiliated Institutions \n \n\uf0b7 \nLack of Training Plan-UGX.0.088bn", "metadata": {"page": 168, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "TRADE SECTOR  \n\uf0b7 \n \n31.  \nMinistry of Trade, Industry and \nCooperatives \n\uf0b7 \nBudget short fall UGX.21bn \n\uf0b7 \nNon-Implementation of planned activities \n   \n \n\uf0b7 \nNon- compliance with commitment control procedures UGX. \n12bn \n\uf0b7 \nUnder budgeting for domestic arrears UGX. 12.1 bn \n\uf0b7 \nMischarge of expenditure UGX.0.039bn \n\uf0b7 \nDelays in verifying and consolidating compensation claims for \nCooperative Unions", "metadata": {"page": 168, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "161 \n \n\uf0b7 \nFailure to align the Ministry\u2019s Planning and Budgeting processes \ntowards achieving NDP11 strategic sector objectives  \n32.  \nGreat Lakes Trade Facilitation \nproject  \n\uf0b7 \nBudget shortfall UGX.1.3bn \n\uf0b7 \nNon-Implementation of Budgeted activities   \n\uf0b7 \nDelays in counter-part project financing by GOU \n\uf0b7 \nFailure to sign an MoU between MoTIC and MoWT \n\uf0b7 \nFailure to implement an Integrated Financial Reporting System \n\uf0b7 \nStatus of the Aide Memoire on the implementation support \nmission May, 2018. \n33.  \nTrade Capacity Enhancement \nProject (TRACE) \n\uf0b7 \nInadequate utilization of the consultancy reports - UGX.0.12bn  \n\uf0b7 \nDelayed implementation of the Project  \n\uf0b7", "metadata": {"page": 169, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nLack of inspection reports for motor vehicle repairs \u2013 \nUGX.0.017 bn \n34.  \nDistrict Commercial Services \nSupport Project (DICOSS) \n\uf0b7 \n Irregular transfer of Project closing balances \u2013 UGX.0.002bn \n\uf0b7 \nIncomplete production of documentary Video - UGX.05bn \n\uf0b7 \nNon-deduction of tax \u2013 UGX.0.001bn  \n\uf0b7 \nLack of Pre and Post inspection reports \u2013 UGX.0.011bn \n \n  \n  \n \nENERGY SECTOR  \n \n35.  \nERT PCU \n\uf0b7 \nBudget shortfall \n  \n\uf0b7 \nUnder absorption of Funds- USD 899,628.45  \n\uf0b7 \nDelayed implementation of ERT III planned activities \n36.  \nESDP  \n\uf0b7", "metadata": {"page": 169, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "ESDP  \n\uf0b7 \nBudget  Shortfall \n \n\uf0b7 \nUnauthorised excess expenditure  \n37.  \nMEMD \n\uf0b7 \nImplementation of Budget approved by Parliament \n\uf0b7 \nAlignment of Budget Instruments to the National Development \nPlan II \n \n\uf0b7 \nDefault on payment of Annual Mineral Rent fees \n \n\uf0b7 \nUndistributed Royalties \n \n\uf0b7 \nMischarge of Expenditure \n\uf0b7 \nFunds  Not accounted for \n \n\uf0b7 \nConflict Between Loan Agreement, Power Purchase Agreement \nand Generation and Sale Licence  \n\uf0b7 \nThermal Power Subsidies/Capacity Charges", "metadata": {"page": 169, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "162 \n \n\uf0b7 \nDelayed completion of Projects \n \n\uf0b7 \nFailure to implement the ICGLR Lusaka Declaration \n38.  \nEnergy For Rural Transformation \nIII Implemented By PSFU \n\uf0b7 \nSlow implementation of the project work plan \n39.  \nUganda Clean Cooking Supply \nChain Expansion Project (PSFU) \n\uf0b7 \nFailure to obtain direct funding from GoU \n40.   UNDP Project- Improved \nCharcoal       Production \n\uf0b7 \nNo Issue \n41.  \nEnergy Fund \n\uf0b7 \nNo Issue \n  \n42.  \nSMOGU \n\uf0b7 \nRevenue Shortfall and Unspent Balance \n \n43.  \nPetroleum Fund \n\uf0b7 \nDelayed   Remittance of Petroleum  Revenues \n\uf0b7", "metadata": {"page": 170, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nFunds withdrawn from the Petroleum Fund   \n\uf0b7 \nDelay to establish the Petroleum Investment Framework \n \n44.  \nFuel  marking \n\uf0b7 \nBudget shortfall \n  \n\uf0b7 \nFailure to update the National Petroleum Information System \n(NPIS) \n \n\uf0b7 \nUnguided mechanisms for identification of new fuel retail \noutlets \n \n \nLANDS SECTOR  \n\uf0b7 \n \n45.  \nMoLHUD \n\uf0b7 \nDelayed \nsettlement \nof \ndomestic \narrears \nworth \nUGX.31,031,981,001 as at 30th June 2018   \n\uf0b7 \nNon\u2013alignment of the Ministry budget with the NDP II) \n\uf0b7 \nFailure to achieve the planned/ intended outputs  \n\uf0b7", "metadata": {"page": 170, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nImmeasurable and non \u2013 time bound  target activities /outputs  \n\uf0b7 \nMischarge of Expenditure of UGX.202,140,410  \n\uf0b7 \nFunds not accounted for of UGX.114,875,000   \n\uf0b7 \nRevenue Shortfall i.e budget of UGX.87,587,613,316 but only \nUGX.68,364,555,397 was released  \n\uf0b7 \nStaffing gaps  \n\uf0b7 \nLack of IT Strategic plan and ICT  Management  Arrangements  \n46.  \nAlbertine \nRegion \nSustainable \nDevelopment Project  \n\uf0b7 \nNo issue", "metadata": {"page": 170, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "163 \n \n47.  \nUganda Support for Municipal \nInfrastructure Development \n(USMID) \n\uf0b7 \nUnder-absorption of funds by the Municipal Councils. The total \nun-spent balances of UGX 95,006,243,857  (MCs)  \n\uf0b7 \nUnder-absorption of funds by the Project Support Unit. \nUGX.6,722,829,229 remained unutilized (PSU)  \n48.  \nThe UNDP Funded Project of \nConservation And Sustainable use \nof \nthe \nthreatened \nSavannah \nWoodland \nIn \nKidepo \nCritical \nLandscape \nIn \nNorth \nEastern \nUganda Implemented By National \nEnvironment \nManagement \nAuthority \n\uf0b7", "metadata": {"page": 171, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Authority \n\uf0b7 \nUnverified bank balance \n \n \nWATER AND ENVIRONMENT \nSECTOR  \n \n49.  \nMinistry of Water and \nEnvironment   \n\uf0b7 \nImplementation of Budget approved by Parliament i.e out of \nUGX 318.819 billion in Central Government Grants released to \nthe entity, funds amounting to UGX 0.774 billion remained \nunspent at the year-end  \n\uf0b7 \nDomestic Arrears i.e only UGX. 7,470,000,000 budgeted but \nsettled UGX. 70,762,775,313  \n\uf0b7 \nCollection of NTR not budgeted for i.e NTR of UGX.826, \n315,331  \n\uf0b7 \nNugatory Expenditure i.e interest charges totalling to UGX \n803,111,726  \n\uf0b7", "metadata": {"page": 171, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nMischarge of Expenditure to the tune of UGX 432,857,655   \n\uf0b7 \nFailure to undertake feasibility studies and EIAs  \n50.  \nWater \nManagement \nand \nDevelopment Project  \n\uf0b7 \nNIL  \n51.  \nUNDP Project-Inclusive Green \nGrowth  \n\uf0b7 \nNIL", "metadata": {"page": 171, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "164 \n \n52.  \nWater and Sanitation \nDevelopment Facility -Eastern \n(2017/18) \n\uf0b7 \nRevenue shortfall i.e only UGX.13,570,088,440 was received \nresulting into a shortfall of UGX.7,616,911,560 representing \n36%  \n\uf0b7 \nDelayed completion of Namwiwa Town Water  Supply System \nand Kamuli Faecal Sludge Management Facility \n\uf0b7 \nDelayed completion of Bulegenyi Town Council water supply \nsystem  \n\uf0b7 \nFailure to recover connection fees from Local Governments  \n\uf0b7 \nFailure to operationalize Namagera Town Water Supply System \n(TWSS) \n53.  \nWater and Sanitation \nDevelopment Facility -South \nWest (2017/18) \n\uf0b7", "metadata": {"page": 172, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nBudget on the GoU component of UGX.9,662,000,000, of which \nonly UGX.9,033,240,721 was realised leading to a funding gap \nof UGX 628,759,279(7%)  \n\uf0b7 \nDelayed Completion of Projects  \n\uf0b7 \nLack of Land titles for water Scheme \n\uf0b7 \nUnder \nabsorption \nof \nfunds \ni.e \nreceived \nfunding \nof \nUGX.9,033,413,054 of which only UGX.8,518,800,507 was \nutilized leaving a balance of UGX.514,612,547 (6%)  \n54.  \nFarm Income Enhancement and \nForestry \nConservation \nProgramme (FIEFOC) \n\uf0b7", "metadata": {"page": 172, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nSubmission of an un-approved format of Financial Statements   \n\uf0b7 \nRevenue shortfall and low absorption of the GOU Counterpart \nfunding  \n\uf0b7 \nNational Project Coordinator (NPC) was not in charge of all \npayments under the GOU component  \n\uf0b7 \nSlow progress of construction works  \n\uf0b7 \nSlow implementation of the Agribusiness Development \ncomponent \n55.  \nTechnical \nAssistance \nUnder \nJWESSP \n\uf0b7 \nFailure to absorb Grant funds UGX.0.425bn  \n\uf0b7 \nInadequate Management of Water Schemes   \n\uf0b7 \nUnappropriated Financing. UGX.1.997bn  \n56.  \nWater Supply And Sanitation \nProgramme support (WSSP) I \nunder JWESSP \n\uf0b7 \nIncrease in outstanding receivables i.e increase from from UGX", "metadata": {"page": 172, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "20,944,986 in the prior year to UGX.0.032bn    \n\uf0b7 \nLack of Land titles for Water Schemes  \n57.  \nWater Supply And Sanitation \nProgramme support (WSSP) II \nunder JWESSP \n\uf0b7 \nRevenue shortfall of UGX.11,254,934,070 (19%).    \n\uf0b7 \nLack of land titles for Water Supply Systems", "metadata": {"page": 172, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "165 \n \n58.  \nJPF Consolidated \n\uf0b7 \nIncrease in domestic Arrears from UGX.146,378,000 to \nUGX.16,590,774,275   \n\uf0b7 \nFailure to refund tax paid out of the JPF funds i.e \nUGX.74,905,000   \n\uf0b7 \nNon-disbursement of the Donor Funds amounting to \nEUR.1,703,000  \n\uf0b7 \nUnimplemented activities due to Budget shortfall of shortfall \nUGX.10,362.  \n\uf0b7 \nLack of Land titles for Water Schemes  \n\uf0b7 \nUnder funding of Water Management Zones i.e received UGX \n4.59Bn out of UGX.5,77bn budget  \n59.  \nReduction of Emissions from", "metadata": {"page": 173, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Reduction of Emissions from \nDeforestation Forest Degradation \nproject (REDD+) \n\uf0b7 \nFailure to implement planned activities \n\uf0b7 \nUse of an inappropriate procurement method for air tickets \n60.  \nLake \nVictoria \nEnvironment \nManagement Project (LVEMP) \n\uf0b7 \nShortfall in Project financing i.e over the project tenure which \nended 30th June 2018, only 26,339,756.02 was disbursed, \nleading to a shortfall of USD.1,160,245 (IDA \u2013 USD.773,317 \nand GoU - USD.386,928).  \n\uf0b7 \nDestruction of project structures and equipment  \n\uf0b7 \nAdvance payment to Contractor i.e entire contract amount of \nEuros 936,818.5 paid to the contractor before delivery  \n61.  \nSwitch Africa Green Project - \nCLIMATE CHANGE UNIT \n\uf0b7", "metadata": {"page": 173, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "CLIMATE CHANGE UNIT \n\uf0b7 \nNon - Implementation of the planned project activities \n62.  \nInvestment \nPlan \nPreparation \nGrant for the Strategic Plan for \nClimate Resilience  \n\uf0b7 \n Delayed Disbursement of project funds USD 126,906  \n63.  \nNyabweya Forestry College  \n\uf0b7 \nIrregular giveaway of land \n\uf0b7 \nSlow progress in handling the Enabling Legislation \n\uf0b7 \nDelayed finalization of Water connections \n\uf0b7 \nStaffing Gaps \n\uf0b7 \nLack of Board of Survey Report \n64.  \nWater Management and Dev't \nProject \u2013 Ministry of Water and \nEnvironment  \n\uf0b7 Low absorption of project funds i.e only USD.39,383,706 of \nUSD.55,210,508 absorbed  \n\uf0b7 Non-implementation of planned projects", "metadata": {"page": 173, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "166 \n \n\uf0b7 Presentation of Financial statements in an improper format  \n65.  \nGlobal \nEnvironment \nFacility \nPROJECT- \nWATER \n(Additional \nFunds to WSSP1) \n\uf0b7 \nIncrease in working Advances to UGX 0.562bn  \n\uf0b7 \nRevenue Short fall UGX.4.944bn  \n\uf0b7 \nLow absorption of disbursed funds UGX.3.398bn  \n66.  \nMulti- Lateral Lakes Edward & \nAlbert Integrated Fisheries & \nWater Resources Management \n(LEAF II) \n\uf0b7 Delays in Project Implementation  \n\uf0b7 Failure to implement  planned activities  \n67.  \nWSDF-E (2016/17) \n\uf0b7 Failure to achieve planned consumer connections i.e only 813 \nof the 1,205 made  \n\uf0b7 Delayed Payments to Contractors", "metadata": {"page": 174, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 Delayed Payments to Contractors  \n68.  \nWSDF-South West (2016/17)  \n\uf0b7 Delayed Completion of Ishongororo Feacal Sludge Treatment \nPlant \n \nEDUCATION SECTOR  \n \n69.  \nMakerere University  \n\uf0b7 \nBudget \nPerformance \n(Non-Tax \nRevenue \nshortfall \nof \nUGX.3,091,253,200. \n\uf0b7 \nGraduating Students with tuition arrears (UGX 214,040,650) \n\uf0b7 \nOutstanding Rental Fees UGX 737,195,025  \n\uf0b7 \nFunds not accounted for (UGX.181,570,073) \n\uf0b7 \nEncroachment of Land  \n\uf0b7 \nVacant and Undeveloped Land  \n\uf0b7 \nUntitled Land \n\uf0b7 \nStaffing Gaps (1569 positions 36% vacant)", "metadata": {"page": 174, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nInadequate Allocations to Library (0.21 of Budget) \n\uf0b7 \nUnclear status of Sponsored staff /55 failed to complete \nstudies in time \n70.  \nNorwegian Programme For \nCapacity Development In Higher \nEducation And Research For \nDevelopment (NORHED-MUK) \n\uf0b7 \nRetirement of advances / accountability ( Not being accounted \nfor between 14 -60 days after completion of activity)  \n\uf0b7 \nLack of Budgetary Control Mechanism \n\uf0b7 \nFlouting of Procurement Regulations \n \n71.  \nSIDA Bilateral Research \nProgram- Makerere  \n\uf0b7 \nWeaknesses in implementation of Navision accounting \nsoftware (Navision DRGT Live) \n\uf0b7 \nIncomplete budget set up in Navision DRGT Live software", "metadata": {"page": 174, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "167 \n \n\uf0b7 \nUnder funding UGX.8.103bn (Non Compliance with specific \nagreement on research collaboration between Sweden and \nMakerere University  \n\uf0b7 \nUnaccounted for advances UGX.0.031bn  \n\uf0b7 \nMakerere -SIDA program operation weaknesses \n\uf0b7 \nUnremitted UGX.0.036bn  \n72.  \nMakerere \nUniversity \nRegional \nCentre For Crop Improvement \n(MARCCI) \n\uf0b7 \nDelayed implementation of the project. \n\uf0b7 \nInter project borrowing  \n\uf0b7 \nUnsupported balances in Statement of reimbursable eligible \nexpenditure program USD 55,628,894 \n73.  \nAfrica Centre Of Excellence In \nMaterials, Product Development \nAnd \nNanotechnology", "metadata": {"page": 175, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "And \nNanotechnology \n(MAPRONANO) Project \n\uf0b7 \nDelayed implementation of the project \n\uf0b7 \nSupply of Computers for Project staff under MAPRONANO ACE \nProject- Batch II Lack of Performance indicators (Single Spine \nExtension System)   \n74.  \nMUBS \n\uf0b7 \nBudget PerformanceUGX.987,344,450 in respect of NSSF  \narrears not budgeted for. \n\uf0b7 \nDomestic Arrears / UGX. 10,793,305,009 accumulated \n\uf0b7 \nUn- remitted functional fees to Makerere University \n(UGX.5,249,625,646 \n\uf0b7 \nFailure to honor Bonding Agreements by Government \nSponsored Staff \n\uf0b7 \nIrregular Salary payments (UGX.274, 612,797 \n\uf0b7 \nNon recovery of  Utility Costs From Contractors (UGX.", "metadata": {"page": 175, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "392,294,857) \n\uf0b7 \nInadequate fund allocation to the Library  \n\uf0b7 \nUnderstaffing (1,517(60% vacant) \n\uf0b7 \nAward of Contract in Foreign Currency  \n75.  \nUganda Management Institute \n\uf0b7 \nDomestic Arrears/Accumulated UGX.4,279,801,852   \n\uf0b7 \nAccumulated Receivables UGX 5,055,742,547  \n76.  \nKyambogo University \n\uf0b7 \nBudget shortfall UGX. 2,618,528,260 (2%). \n\uf0b7 \nAccumulation of domestic arrears UGX.11,050,752,481  \n\uf0b7 \nUnder collection of Invoiced revenue UGX 4,684,030,407  \n\uf0b7 \nFunds not accounted for UGX. 387,211,784  \n\uf0b7 \n\uf0b7 \nIllegal occupancy of University land", "metadata": {"page": 175, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "168 \n \n\uf0b7 \nUndeveloped Land  \n\uf0b7 \nIllegal Occupancy of University facilities for business \n\uf0b7 \nUnder collection of Rental fees from Tenants UGX. \n279,867,449- \n\uf0b7 \nInadequate budget allocation for the Library function 1%- \n\uf0b7 \nStaffing Gaps (48%)  \n77.  \nKyambogo University NORHED-\nMVP Project ( Rehabilitation and \nMasters in Vocational Pedagogy) \n\uf0b7 Non-confirmation of receipt of funds UGX. 0.069bn  \n78.  \nKyambogo University NORHED-\nEnabel Project  \n\uf0b7 No issue   \n79.  \nLira University \n\uf0b7 \nOutstanding fees obligations-Ugx.135,768,608 \n\uf0b7", "metadata": {"page": 176, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nUnderstaffing of Academic Staff-65%.  \n\uf0b7 \nProcurements \nwithout \nContracts \nCommittee \napproval-\nUgx.100,065,500  \n\uf0b7 \nIrregular award of micro procurements  \n\uf0b7 \nInadequate budget allocation for the Library-0.7%.  \n80.  \nKabale University \n\uf0b7 \nUnder absorption of funds-Ugx. 2,168,605,846 (10.7%). \n\uf0b7 \nAccumulation of domestic arrears-Ugx.2,059,154,568.  \n\uf0b7 \nUnderstaffing of Academic Staff-78%. \n\uf0b7 \nInadequate Infrastructure  \n\uf0b7 \nInadequate budget allocation for the Library-0.5%.  \n81.  \nSoroti University \n\uf0b7 \nImplementation of Budget approved by Parliament- under", "metadata": {"page": 176, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Implementation of Budget approved by Parliament- under \nabsorption by UGX. 1,700,840,349 \n\uf0b7 \nSingle sourcing of  a legal firm \n\uf0b7 \nDelayed Enrolment of Students \n\uf0b7 \nOccupancy of University Land \n82.  \nMbarara University of Science \nand Technology \n\uf0b7 \nRevenue shortfall-Ugx. 1,316,226,685 (2.8%) \n\uf0b7 \nUnder absorption of warranted funds- UGX. 4,186,655,777 \n(9.3%). \n\uf0b7 \nWeak Grants Management System \n\uf0b7 \nAcademic Staffing Gaps -606 (70%) \n\uf0b7 \nIllegally Operating Businesses at University Campus", "metadata": {"page": 176, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "169 \n \n\uf0b7 \nDelayed procurements  \n\uf0b7 \nInadequate Budget Allocation For The Library-0.3%  \n83.  \nThe Pharm-Biotechnology And \nTraditional Medicine Center \nEastern And Southern Africa \nHigher Education Centers Of \nExcellence II Project \n\uf0b7 \n Under absorption of funds USD.282,102 \n\uf0b7 \nUnapproved Expenditure USD 16,931 \n\uf0b7 \nOverpayment of Allowances UGX. 234,928,300 \n\uf0b7 \nLack of  Strategic Supervision of the Project \n84.  \nBusitema University \n\uf0b7 \nBudget shortfall UGX.1, 032,952,504 (2.8%) \n\uf0b7 \nLoss of public Assets UGX.1,211,056,050  \n\uf0b7", "metadata": {"page": 177, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nLong outstanding receivables UGX.246,527,500 \n\uf0b7 \nUnder-utilization of Land \n\uf0b7 \nStaffing gaps 2,539 (85%) \n\uf0b7 \nInadequate Funding for Research -1.4%  \n\uf0b7 \nInadequate Budget Allocation for the Library Function -1.4%  \n\uf0b7 \nFailure to Maintain Student Class Attendance Registers  \n\uf0b7 \nNon-involvement of External Examiners In Examinations \nManagement  \n85.  \nMuni University \n\uf0b7 \nUnder performance of Non Tax Revenue(NTR) collections \nUgx.506, 356,743 (54.4%).  \n\uf0b7 \nMischarge of expenditure UGX 58,129,306(0.47%).  \n\uf0b7 \nStaffing gaps in Academic departments-78 (71.4%)  \n\uf0b7 \nUndeveloped Land  \n\uf0b7", "metadata": {"page": 177, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Undeveloped Land  \n\uf0b7 \nInadequate Budget allocation to the Library function 1.9%  \n\uf0b7 \nUnauthorized \nDiversion \nof \nLiving \nout \nAllowance- \nUgx.223,678,184  \n86.  \nMinistry of Education and Sports \n\uf0b7 \nRevenue shortfall-Ugx. 9,787,625,760 (4%) \n\uf0b7 \nUnder absorption of warranted funds-Ugx.2.13Bn. (0.87%). \n\uf0b7 \nUnder release of Akii-bua stadium project funds-Ugx.1, \n058,415,846. (38%). \n\uf0b7 \nDelayed execution of construction of National High Altitude \nTraining Centre (Kiprotich) \n\uf0b7 \n Irregularities in development of Secondary school program  \n\uf0b7 \n\uf0b7 \nAccumulation of Domestic Arrears UGX. 20,743,534,855  \n\uf0b7 \nOutstanding receivables. UGX. 21,609,448,397", "metadata": {"page": 177, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "170 \n \n\uf0b7 \nMischarge of expenditure UGX. 2,329,121,943  \n\uf0b7 \nUn- accounted for advances UGX. 1,020,192,142 \n\uf0b7 \nNugatory Expenditure UGX. 798,940,237 \n\uf0b7 \nLoss of Funds UGX. 190M  \n87.  \nAfrican Centre For Agroecology \nAnd \nLivelihood \nSystems \n(ACALISE) \nImplemented By Uganda Martyrs \nUniversity Under Africa Higher \nEducation Centres Of Excellence \n(Ace Ii Project) Project \n\uf0b7 \nFailure to Bank Externally Generated Funds on a Project \nDesignated Bank Account  \n88.  \nThe UNFPA Funded Programme \nComponents Of Reproductive \nHealth, Population & \nDevelopment, And Gender \nImplemented By Ministry Of", "metadata": {"page": 178, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Implemented By Ministry Of \nEducation And Sports (UNFPA-\nMoES) \n\uf0b7 \nUn utilized funds UGX 9,405,000 \n\uf0b7 \nDifferences in amount in the FACE  and the Independent \nPartner\u2019s (IP) cash book UGX1,201,722 \n\uf0b7 \nOFA balance does not agree to the reported cash book \nbalance UGX 2,474,920   \n\uf0b7 \nLack of procedures for verification of assets \n\uf0b7 \nLate payment of PAYE and NSSF \n\uf0b7 \nDelay in submission of FACE forms  \n89.  \nADB \nV \nSupport \nto \nHigher \nEducation, \nScience \n&Tecchhnology-1273 \n\uf0b7 \nUnauthorized expenditure UGX. 20,075,756,670.25 (36.3%).  \n\uf0b7", "metadata": {"page": 178, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nFunds not accounted for by Project Beneficiary Institutions-\nUGX. 1,331,111,563  \n\uf0b7 \nLow disbursement of project funds \n\uf0b7 \nLack of policy on development of E-Content- \n\uf0b7 \nLack of e-learning facilities, maintenance and usage plans and \npolicies \n\uf0b7 \nUn-deducted Withholding Tax-UGX USD. 657,578.14 (UGX.2, \n450,004,629.17) \n\uf0b7 \nUn-Implemented Procurements  \n90.  \nUganda \nTeacher and \nSchool \nEffectiveness Project-1296   IDA \n\uf0b7 \nBudget Shortfall UGX. 23,778,128,306 (20%)  \n\uf0b7 \nUnder \nabsorption \nof \nfunds \nUGX. \nUGX. \n29,304,223,100 \n(USD.8,031,294) (25%).", "metadata": {"page": 178, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "171 \n \n91.  \nSkills Development Project-\n1338-IDA-MOES Component  \n\uf0b7 \nBudget shortfall UGX.73.431 billion (88.5%).  \n\uf0b7 \nNon quantification of activities in the project work plan  \n\uf0b7 \nUnder absorption of funds USD.1, 516,701.86 (26.5%)  \n\uf0b7 \nAwarding  of Local Contracts In Foreign Currency  \n\uf0b7 \nDelayed  procurement of Twinning institutions  \n92.  \nSkills Development Project-1338-\nIDA- PSFU Component \n\uf0b7 \nNon-implementation of planned activities worth USD.3, \n034,136(45%). \n\uf0b7 \nUnder absorption of project funds USD. 5,008,842 (23%) \n93.  \nGulu University \n\uf0b7", "metadata": {"page": 179, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Gulu University \n\uf0b7 \nUnimplemented budget activities \n\uf0b7 \n Un disclosed Domestic Arrears UGX.5,216,963,475 \n\uf0b7 \nTeaching of Un-reviewed programs \n\uf0b7 \nUn-Collected  premium and ground rent \n\uf0b7 \nIrregular Occupation of Premises- \n\uf0b7 \nStatutory Deductions-PAYE of UGX.324,624,045 not remitted \n\uf0b7 \nUndeveloped Land \n\uf0b7 \nInadequate University Infrastructure \n\uf0b7 \nLoss of cash in transit- UGX.48, 527,800 \n\uf0b7 \nStaffing Gaps \n\uf0b7 \nInadequate budget allocation to the Library \n \n94.  \nUganda Petroleum Institute \nKigumba \n\uf0b7 \nRevenue shortfall UGX. 950,000,000 (10.6%).  \n\uf0b7", "metadata": {"page": 179, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nUnder absorption of funds UGX. 2,152,057,819 (24%).  \n\uf0b7 \nLack of Practical Equipment for Upstream Operations \nDiploma Programme  \n\uf0b7 \nFailure to meet Set Targets of the Strategic Plan  \n\uf0b7 \nInadequate Funding for the Library Function  -1.3%  \n95.  \nAlbertine \nRegion \nSustainable \nDevelopment Project-1310 \n\uf0b7 \nUn-vouched Expenditure UGX.1,876,679, 037 \n\uf0b7 \nLow absorption of Project Funds \n\uf0b7 \nDelayed Implementation of the Project \n\uf0b7 \nStaffing gap in the Project coordinating unit \n\uf0b7 \nVariance between Procurements estimates and contract prices \n\uf0b7 \nProcurement for consultancy for international twinning of \nUganda Petroleum Institute at Kigumba (UPIK \n\uf0b7 \nProcurement of Consultancy Services for an International \nProcurement of Consultancy Services for an International \nTwinning of  Kichwamba Technical College-", "metadata": {"page": 179, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "172 \n \n \nGENDER AND SOCIAL \nDEVELOPMENT SECTOR  \n\uf0b7 \n \n96.  \nMinistry of Gender, Labour and \nSocial Development  \n\uf0b7 \nYLP Low recovery rate 26%(KAM)  \n\uf0b7 \nDomestic Arrears/Accumulated 7,136,094,043   \n\uf0b7 \nPerformance of UWEP/recovery rate at 68% \n\uf0b7 \nAnomalies \nin \nrent \nfor \npremises \n/UGX.129,743,733 \naccumulated interest on arrears \n97.  \nExpanding Social Protection  \n\uf0b7 \nUntimely reconciliation of the Post Bank Uganda General \nAccount  \n\uf0b7 \nAdvances carried forward from ESP I and late accountability \nof staff, fuel and district advances \n\uf0b7", "metadata": {"page": 180, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nLate remittance of PAYE and NSSF during the period under \nreview \n\uf0b7 \nUntimely reconciliation of the transaction listings as per the \nprogramme accounting system maintained in Uganda and the \none maintained in London \n\uf0b7 \nBeneficiary complaints  (wrong payment amounts, incomplete \nenrolment, biometric failure) \n \nPUBLIC ADMINISTRATION \nSECTOR  \n \n98.  \nMinistry of Foreign Affairs \n\uf0b7 \nBudget \nPerformance(Budget \nnot \naligned \nwith \npublic \ninvestment plans  \n\uf0b7 \nDomestic \nArrears \n/Accumulated \npayables \nUGX.67,230,639,091  \n\uf0b7 \nStaffing Gaps/80 posts (19%) vacant \n99.  \nMinistry \nof \nEast", "metadata": {"page": 180, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "of \nEast \nAfrican \nCommunity Affairs (MEACA) \n\uf0b7 \nBudget \nPerformance \n/unspent \nbalance \nof \nUGX.11,686,067,547  \n\uf0b7 \nDomestic arrears/Accumulated UGX.40, 456,672,649  \n\uf0b7 \nUnderstaffing/34(33%) vacant  \n100. \n \nBujumbura \n\uf0b7 \nNon Recovery of Advance Payment Security (UGX.1, \n070,244.7257)  \n\uf0b7 \nNon submission of Progress Reports  \n\uf0b7 \nInadequate Control of Staff Accommodation \n101. \n \nPretoria \n\uf0b7 \nUnauthorized over expenditure (UGX 139,382,799)", "metadata": {"page": 180, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "173 \n \n102. \n \nLondon \n\uf0b7 \nUnauthorized excess expenditure- UGX.155,185,317 \n\uf0b7 \nReview of Implementation of Mission Chatter (OM) shortfall in \nexpected lobby revenue short fall of US$27M \n\uf0b7 \n Outstanding Rent on Commercial Property (OM) \u00a359,117.50 \n\uf0b7 \nInspection of Chancery \n103. \n \nOttawa \n\uf0b7 \nUnauthorized excess Expenditure -UGX 150,727,699 \n\uf0b7 \nRental Expenditure -UGX.538,366,001 \n\uf0b7 \nReview of Implementation of Mission Chatter  \n104. \n \nWashington  \n\uf0b7 \nStrategic Planning and Mission charter (draft strategic plan) \n\uf0b7 \nPerformance measurement \n\uf0b7 \nNon-Accreditation \n\uf0b7", "metadata": {"page": 181, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Non-Accreditation \n\uf0b7 \nStaffing gaps \n\uf0b7 \nMedical Insurance \n105. \n \nNew York \n\uf0b7 \nUnauthorized Excess Expenditure UGX.0.571bn  \n\uf0b7 \nStrategic Planning and Mission Charter \u2013 Mission uses a \nMission Charter which is not approved \n\uf0b7 \nUtility and Cleaning Charges \u2013 actual expenditure incurred for \nthose services far exceeds the expected proceeds  \n106. \n \nBerlin \n\uf0b7 \nForeign Exchange Loss (EOM)( UGX.736, 579,803) \n\uf0b7 \nUnauthorized Excess Expenditure (UGX 13, 978,967  \n107. \n \nMombasa \n Nil \n108. \n \nKigali \n\uf0b7 \nUn-authorized Expenditure / UGX.359,481,704 \n\uf0b7", "metadata": {"page": 181, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nAccumulation of Domestic Arrears / UGX.391, 582,778 \n109. \n \nMogadishu \n\uf0b7 \nMissing performance Assessment  \n110. \n \nKinshasa \n\uf0b7 \nFailure to dispose of Public Assets  \n111. \nJuba  \n\uf0b7 \n Nil \n112. \n \nTripoli \n\uf0b7 \nNon submission of Budget Performance Reports  \n\uf0b7 \nUnauthorized utilization of NTR at source (UGX.11, 769,501)  \n\uf0b7 \nFailure to submit a procurement plan to PPDA \n113. \n \nGeneva \n\uf0b7 \nLack of a   Strategic plan  \n\uf0b7 \nUnbudgeted for NTR \n114. \n \nRome/FAO \n\uf0b7 \nOutstanding Court cases   \n\uf0b7 \nOutstanding Court cases   \n\uf0b7 \nFailure to prepare a procurement plan   \n\uf0b7 \nNon-submission of Quarterly Procurement Reports to PPDA", "metadata": {"page": 181, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "174 \n \n\uf0b7 \nUn banked NTR   \n\uf0b7 \nNon budgeting for   NTR  \n\uf0b7 \nLack of a Strategic plan \n\uf0b7 \nStatus of the Official Residence \n115. \n \nCairo \n\uf0b7 \nRenting of property \n\uf0b7 \nThe Mission charter and performance reporting  \n\uf0b7 \nIrregular payment of Education Allowance \n\uf0b7 \nUn translated  Documents \n\uf0b7 \nCondition of the official residence and the chancery \n116. \n \nMoscow \n\uf0b7 \nRenting of Property \n\uf0b7 \nThe Mission Charter and Performance Reporting. \n\uf0b7 \nUn translated  Documents \n117. \n \nBrussels \n\uf0b7 \nEmpty plot \n\uf0b7 \nRefund of Medical Expenses \n\uf0b7", "metadata": {"page": 182, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nAssets Management (Lack of Maintenance of the Chancery)  \n118. \n \nAbuja \n\uf0b7 \nEngraving of Mission Property  \n\uf0b7 \nRefund of Medical Expenses  \n\uf0b7 \nLack of Board of Survey Report \n\uf0b7 \nProposed Construction of Chancery Building on Plot 311 \nCadastral Street \n119. \n \nKuala Lumpur \n\uf0b7 \nUnsupported medical refunds UGX. 48,293,717 \n\uf0b7 \nUnapproved mission charter  \n\uf0b7 \nNon preparation and submission of procurement quarterly \nreports  \n120. \n \nCanberra \n\uf0b7 \nGrounded Vehicle \n\uf0b7 \nUnapproved Mission Charter \n\uf0b7 \nNon-appraisal of staff \n\uf0b7 \nInadequate Functioning of the PDU \n121. \n \nBeijing", "metadata": {"page": 182, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Beijing \n\uf0b7 \nDraft Strategic plan and mission charter  \n\uf0b7 \nCash Management (UGX.1,100,732,688 paid in cash) \n122. \n \nGuangzhou  \n\uf0b7 \n Excess Expenditure UGX.0.345bn  \n\uf0b7 \nUnapproved (draft) Strategic Plan for the Mission  \n123. \n \nCopenhagen \n\uf0b7 \nUnauthorized Expenditure UGX.0.094 bn \n\uf0b7 \nUnspent Funds Not Returned To UCF UGX.0.202 bn", "metadata": {"page": 182, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "175 \n \n\uf0b7 \nLack of a Mission Charter  \n124. \n \nAbu Dhabi \n\uf0b7 \nAbsence of an approved strategic plan and inconsistence \nstrategic objectives \n\uf0b7 \nChanges in operation environment for the embassy \n\uf0b7 \nFailure to set up consulate in Dubai \n\uf0b7 \nDiplomatic anomaly-arrival of an incoming ambassador before \nthe outgoing departs station \n125. \n \nDar es salaam \n\uf0b7 \nAbsence of an approved strategic plan and inconsistence \nstrategic objectives \n \nHEALTH SECTOR  \n \n126. \n \nThe UNFPA Funded Programme \nRef Dcg.214/314/01 \nImplemented By The Ministry Of \nHealth \n\uf0b7 \nInsufficient Supporting Documentation UGX.12,254,974", "metadata": {"page": 183, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nNon deduction of With Holding Tax (WHT) UGX.3,920,700 \n127. \n \nUganda \nBlood \nTransfusion \nServices  \n\uf0b7 \nUnspent balances/Budget shortfall of UGX.568,859,995 \n\uf0b7 \nUn documented procurements under the regional blood banks \nUGX.2,031,530,472   \n128. \n \nFort Portal Regional Referral \nHospital \n\uf0b7 \nUnimplemented budget activities  \n\uf0b7 \nInadequate controls surrounding management of Domestic \narrears- UGX 362,688,782  \n\uf0b7 \nUnder Budgeting for Domestic Arrears  \n\uf0b7 \nUnspent Balances \n\uf0b7 \nUnauthorized Excess Expenditure  \n\uf0b7 \nNon Delivery of Ambulance Equipment  \n\uf0b7", "metadata": {"page": 183, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nLack of Skilled Staff to handle Medical Equipment  \n\uf0b7 \nInadequate Medical Equipment \n\uf0b7 \nCondition of Medical Equipment  \n\uf0b7 \nHospital Governing Board not fully constituted \n129. \n \nHoima Regional Referral Hospital \n\uf0b7 \nDomestic Arrears  \n\uf0b7 \nInadequate medical equipment", "metadata": {"page": 183, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "176 \n \n\uf0b7 \nExpired Drugs  \n\uf0b7 \nIneligible occupants in staff houses  \n\uf0b7 \nUn-habitable houses \n\uf0b7 \nIrregularities in Prior year force account works  \n\uf0b7 \nCollection of NTR on collection bank accounts  \n\uf0b7 \nUtilisation of revenue at source \n\uf0b7 \nStaffing gaps  \n130. \n \nJinja Regional Referral Hospital \n\uf0b7 \nUnder Absorption of Funds \n\uf0b7 \nOutstanding Receivables - UGX 109,663,453 \n\uf0b7 \nOutstanding Payables - UGX 579,256,500 \n\uf0b7 \nUnderstaffing \n\uf0b7 \nLack of Land titles \n\uf0b7 \nInadequate medical equipment \n\uf0b7 \nLack of Skilled Personnel to Manage Medical Equipment \n\uf0b7 \nPoor Condition of  Medical Equipment", "metadata": {"page": 184, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Poor Condition of  Medical Equipment \n131. \n \nMoroto Regional Referral Hospital \uf0b7 \nUn spent balances \n\uf0b7 \nLack of key staff in the hospital \n\uf0b7 \nShortage of Medical equipment  \n132. \n \nSoroti Regional Referral Hospital \n\uf0b7 \nRevenue Shortfall \n\uf0b7 \nBudget Under Absorption \n\uf0b7 \nUnapproved Supplementary Funding \n\uf0b7 \nUn accounted for Funds \n\uf0b7 \nUnder staffing \n\uf0b7 \nUnsupported Domestic Arrears \n\uf0b7 \nLack of a Hospital Board \n\uf0b7 \nManagement of the of Oxygen Plant and supply of oxygen", "metadata": {"page": 184, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "177 \n \n\uf0b7 \nShortage of medical equipment at the health facility \n\uf0b7 \nUtilization of Medical Equipment \n\uf0b7 \nFailure to supply ordered Medicines \n\uf0b7 \nExpired Drugs \n\uf0b7 \nDrug Stock Outs \n\uf0b7 \nUnapproved Variation \n133. \n \nMbarara Regional Referal \nHospital \n\uf0b7 \nDomestic Arrears UGX.1,925,001,338 \n\uf0b7 \nUnauthorized Utilization of Non-Tax Revenue (NTR)  \n\uf0b7 \nUnderstaffing in the Hospital \n\uf0b7 \nExpired Drugs  \n\uf0b7 \nmedical equipment is obsolete, faulty (Condition of medical \nequipment ) \n134. \n \nArua Regional Referral Hospital \n\uf0b7", "metadata": {"page": 185, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nNon-Tax Revenue Under Collection (NTR) - UGX. 16,580,982 \n\uf0b7 \nUnderstaffing at the Hospital \n\uf0b7 \nOutdated Staff Establishment Structure \n\uf0b7 \nGrounded Motor Vehicles \n\uf0b7 \nLack of a Technical Person on the Evaluation Committee \n(Irregularities in supply of station wagon) \n\uf0b7 \nIrregular award of Contract (Irregularities in supply of station \nwagon) \n\uf0b7 \n Irregular \nComposition \nof \nthe \nEvaluation \nCommittee \n(Irregularities in the Contract for Construction of a Seven \nStorey Staff House) \n\uf0b7 \nIrregular Contingencies in the Contract Sum (Irregularities in \nthe Contract for Construction of a Seven Storey Staff House ) \n\uf0b7 \nIrregular Arithmetic Correction of the BoQS (Irregularities in \nthe Contract for Construction of a Seven Storey Staff House) \n\uf0b7", "metadata": {"page": 185, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nIrregular Award of a Contract for Consultancy in Supervision  \n\uf0b7 \nExpired Period of the Hospital Board \n\uf0b7 \nNon-functional Medical Equipment \n135. \n \nKabale Regional Referral Hospital \n\uf0b7 \nImplementation of Budget as approved by Parliament", "metadata": {"page": 185, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "178 \n \n\uf0b7 \nUnderstaffing \n\uf0b7 \nStatus of Medical Equipment at the Hospital (non- existent, \nobsolete, faulty \n136. \n \nMasaka Regional Referral \nHosiptal \n\uf0b7 \nBudget shortfall - UGX.163,626,271 \n\uf0b7 \nUnimplemented budget activities  \n\uf0b7 \nDomestic arrears - UGX.148,981,874 \n\uf0b7 \nPoor Condition of Medical Equipment \n137. \n \nKAYUP project \n\uf0b7 \nUnspent balances/Budget shortfall of USD 72,500 \n138. \n \nMinistry of Health-US Centers for \nDisease Control and Prevention \nHIV-AIDS (CDC) \n\uf0b7", "metadata": {"page": 186, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nRevenue shortfall of USD 1,446,691.39 \n\uf0b7 \nUnspent balances/Budget shortfall of USD 205,138.6 \n\uf0b7 \n \n139. \n \nSupport to the Development of a \nspecialized \nMaternal \nand \nNeonatal Health Care Unit in \nMulago National Referral Hospital \n(Mulago III) project \n\uf0b7 \nNon-Disclosure of Government of Uganda Co-funding in the \nproject financial statements UGX 2,284,980,198  \n\uf0b7 \n \n140. \n \nButabika Mental National referral \nhospital  \n\uf0b7 \nUnder collection of NTR (AIA) (UGX.381,300,537) \n\uf0b7 \nUnspent releases (UGX.482,532,497) \n\uf0b7", "metadata": {"page": 186, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nIrregular Procurement of the Supervision team for Construction \nworks \n\uf0b7 \nProtocol for approval of variations not followed \n\uf0b7 \nAbsence of measurement sheets for certified works \n\uf0b7 \nRelease of retention monies before issuance of a certificate of \nsubstantial completion (UGX 100,358,206) \n\uf0b7 \nQuality of construction works not tested  \n\uf0b7 \nUse of different rates for similar items in variations \n\uf0b7 \nOmission of as-built drawings in the contract  \n\uf0b7 \nLiquidated damages of UGX 87,683,718 not charged \n\uf0b7 \nOverpayment of UGX 81,267,400 due to discrepancies in \ncertified quantities measured \n141. \n \nUganda Reproductive Maternal \nand \nClinical \nHealth \nServices \n\uf0b7 \nServices \n\uf0b7 \nLow disbursement (72%) and utilization (23%) of project funds \n\uf0b7 \nFailure to constitute a delegated contracts committee", "metadata": {"page": 186, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "179 \n \nImprovement \nProject \n(URMCHSIP) \n142. \nEast  \nAfrican \nPublic \nHealth \nLaboratory Networking Project \n(EAPHLNP II)  \n\uf0b7 \nUnspent balances UGX. USD.1,843,037 \n\uf0b7 \nDecline in project performance: 3 out of 6 project outcome \nindicators were achieved. \n143. \n \nMulago National Referral Hospital  \uf0b7 \nUnspent releases (UGX.3,502,000,000) \n\uf0b7 \nAbsence of an approved strategic plan \n\uf0b7 \nDelays in Banking of Collections \n\uf0b7 \nLack of Hospital Management Board \n\uf0b7 \nStaffing gaps \n\uf0b7 \nUse of Inappropriate procurement method \n\uf0b7", "metadata": {"page": 187, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nProcurement and execution of works worth (UGX 709,716,746) \nbefore Solicitor General\u2019s clearance \n\uf0b7 \nFailure to obtain a performance security \n144. \n \nChina- Uganda Friendship \nHospital \n\uf0b7 \nAccumulation of utility arrears (UGX.344,755,371) \n\uf0b7 \nLack of a housing policy \n\uf0b7 \nFailure to sign evaluation reports by some evaluation \ncommittee members \n\uf0b7 \nFailure to state the date of expiry of bid validity in the bidding \ndocument \n145. \n \nKaramoja Region Staff Housing \n(KRSHP) project  \n\uf0b7 \nBorrowed Funds from Ministry of Health Euros 22,302,24 \n146. \n \nUganda Sanitation Fund (USF) \nproject \n\uf0b7 \nUnder absorption of funds USD 91,235", "metadata": {"page": 187, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Under absorption of funds USD 91,235 \n147. \n \nUganda \nReproductive \nHealth \nVoucher Project (URHVP) \n\uf0b7 \nDelays in paying the Independent Verification Agent (IVEA) and \nthe Voucher Management Agent (VMA) \n\uf0b7 \nDelays in processing and reimbursement of claims by the VMA \n148. \n \nSUDS Project \n\uf0b7 \nNo Issue \n149. \n \nMKCCAP project- (improvement \nof service delivery at Mulango \nHosiptal and the City of Kampala \n\uf0b7 \nDiversion of Funds UGX. 531,276,815 \n\uf0b7 \nNon payment of 6% Withholding Tax UGX. 22,785,876 \n\uf0b7 \nFailure to implement supervision mission\u2019s recommendations \n \nACCOUNTABILITY SECTOR \nACCOUNTABILITY SECTOR  \n \n150. \n \nMinistry of Finance, Planning and \nEconomic Development \n\uf0b7 \nUnder collection of revenue UGX.9.969bn.", "metadata": {"page": 187, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "180 \n \n\uf0b7 \nUnder absorption of funds meant for Construction of a new \noffice block and staff parking UGX.6.962bn   \n\uf0b7 \nUnderfunding of subventions UGX.12.1Bn \n\uf0b7 \nDomestic arrears of UGX.193.113bn  \n\uf0b7 \nIrregularities in the implementation of the USD.5 Cents/KWH \nSubsidy for the textile industry \n\uf0b7 \nFailure by GoU to meet contractual obligations with an Edible \nOil refinery \n\uf0b7 \nFailure to recruit staff for the PPP Unit (Public-Private \nPartnerships Unit) \n\uf0b7 \nEscalating outstanding payables UGX. UGX.6,431,654,000 \n(Privatisation And Utility Sector Reform Project (Operations \nAccount) \n\uf0b7", "metadata": {"page": 188, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Account) \n\uf0b7 \nLong outstanding receivables UGX.127 billion (Privatisation And \nUtility Sector Reform Project (Divestiture And Redundancy \nAccount) \n\uf0b7 \nUnapproved withdrawals from the Divestiture account \nUGX.70.434bn \n\uf0b7 \nFailure to Prepare and submit Annual reports to Parliament \n\uf0b7 \nNon preparation of financial statements (Tax Appeals Tribunal \n) \n\uf0b7 \n Irregular grant of Licenses (National Lotteries And Gamings \nRegulatory Board) \n\uf0b7 \nIn adequate evidence on the Collection of Statutory Income \nUGX.503.865bn by the Board \n\uf0b7 \nFailure by the Agent to remit agreed on Government Revenues \n\u2013 National Lottery \n\uf0b7 \nStaffing Gaps  \n\uf0b7 \nUn planned procurement (Procurement for consultancy \nservices to develop an online budgeting system and provision", "metadata": {"page": 188, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "of technical support)  \n151. \n \nDirectorate of Ethics and Integrity   \uf0b7 \nUnder Staffing  \n\uf0b7 \nRetrospective Approval of Procurements \n\uf0b7 \nUnauthorized Appointment of Local Contract Staff", "metadata": {"page": 188, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "181 \n \n \nICT SECTOR  \n\uf0b7 \n \n152. \n \nMinistry Of Science, Technology \nAnd Innovation \n\uf0b7 \nBudget shortfall UGX.4.034bn   \n\uf0b7 \nUnderstaffing \n\uf0b7 \nLack of Contract Management Plans \n\uf0b7 \nLack of Strategic Plan \n\uf0b7 \nAbsence of an Audit Committee \n\uf0b7 \nUnder releases of UGX.2.048bn    \n\uf0b7 \nUn spent expenditure balances UGX.3,250bn  \n\uf0b7 \nFailure to Return Unspent Balances UGX.1.303bn  \n\uf0b7 \nExpired Term of the Board and Management Committee \n\uf0b7 \nLack of Internal Audit Function  \n\uf0b7 \nLack of Land Titles for PIBID Land \n\uf0b7", "metadata": {"page": 189, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nIncomplete Works (Audit Inspection of TBI Factory) \n\uf0b7 \nRedundant Machinery (Audit Inspection of TBI Factory) \n153. \n \nMinistry \nOf \nInformation \nCommunication Technology And \nNational Guidance \n\uf0b7 \nBudget shortfall UGX.4,641bn  \n\uf0b7 \nUnder absorption of the funds UGX.2.99 bn  \n\uf0b7 \nOutstanding domestic Arrears UGX.0.216bn  \n\uf0b7 \nUnjustified Direct Procurements - UGX.0.457bn  \n\uf0b7 \nIrregular Issuance of Framework Contract for Supply of IT \nEquipment -  UGX.0.574 bn   \n \nWORKS SECTOR \n \n154. \n \nMinistry of Works and Transport \n\uf0b7 \nUnimplemented Activities \n\uf0b7 \nUnapproved Strategic Plan \n\uf0b7", "metadata": {"page": 189, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nShortfall of UGX. 159.68 bn (68%) from external funders \n\uf0b7 \nOutstanding Domestic Arrears UGX. 63,454,041,199 \n\uf0b7 \nPayment \nof \nunappropriated \nDomestic \nArrears \nUGX. \n10,530,170,770 \n\uf0b7 \nMischarge of expenditure UGX. 937,469,458 \n\uf0b7 \nUnreported Payables of UGX. 4,146,803,220 \n\uf0b7 \nNugatory Expenditure UGX. 252,154,884 \n\uf0b7 \nLack of Academy Certification for East African Civil Aviation \nAuthority", "metadata": {"page": 189, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "182 \n \n\uf0b7 \nLack of an approved legal framework for surviving institutions \nof the former East African Communities \n\uf0b7 \nExpiry of the Standard Gauge Railway Board \n\uf0b7 \nLow budget allocation for the estimated 1,833 Project Affected \nPersons (PAPs) at estimated cost of UGX. 87. bn for \ndevelopment of New Kampala Port at Bukasa. \n\uf0b7 \nUnplanned procurements worth UGX. 9,611,407,814 \n\uf0b7 \nFailure to appoint Contract Managers  \n\uf0b7 \nFailure to prepare Contract Implementation Plans", "metadata": {"page": 190, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "183 \n \nANNEXURE III: SUMMARY FINDINGS OF COSASE \n3.1 Unqualified Opinions \nS/N \nENTITY \nKEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER \nMATTERS / COMPLIANCE MATTERS \n \nEDUCATION SECTOR \n1.  \nEducation Service Commission \n\uf0b7 \nUndisclosed Domestic Arrears UGX.154,370,506 \n\uf0b7 \nWeaknesses In Recruitment of Teachers \n\uf0b7 \nFailure to Review the Terms and Conditions of Services and \nImplementation of the Scheme of Services \n2.  \nNational Council of Sports \n(NCS) \n\uf0b7 \nUnderperformance of the Capital Budget- UGX. 432,858,565 \n(89%) \n\uf0b7 \nPoor state of stadiums around the country \n\uf0b7 \nIrregular management of consultancy Services For Securing", "metadata": {"page": 191, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Irregular management of consultancy Services For Securing \nThe NCS land titles \n\uf0b7 \nLack of policy on grants to National sports associations \n3.  \nNational Curriculum \nDevelopment Centre \n\uf0b7 \nBudget shortfall of UGX.167,658,947 (2.4%). \n\uf0b7 \nAccumulation of domestic arrears amounting to \nUGX.322,018,763 \n\uf0b7 \nPayment for unbudgeted domestic arrears amounting to \nUGX.59,339,749 \n\uf0b7 \nInadequate Transport Equipment to handle entity operations \n\uf0b7 \nDelayed Enactment of the Teacher Education Policy \n4.  \nHigher Education Students \nFinancing Board \n\uf0b7 \nBudget shortfall of UGX.824,063,350 \n\uf0b7 \nUnder absorption of received funds amounting UGX.", "metadata": {"page": 191, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "UGX.1,588,184,112 (7%). \n\uf0b7 \nUnder remittance of fees to Universities by \nUGX.2,536,478,640. \n\uf0b7 \nInadequate loan recovery measures \n\uf0b7 \nLow levels of Student Financing, only 5247 (36%) out of \n14507 qualifying students financed. \n\uf0b7 \nUnderstaffing, 15 (42%) positions vacant. \n5.  \nNational Council for Higher \nEducation \n\uf0b7 \nNon implementation of planned activities due to Revenue \nshortfall of UGX. UGX.1,280,578,101 (15.4%). \n\uf0b7 \nExcess expenditure amounting UGX.662,046,582", "metadata": {"page": 191, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "184 \n \n6.  \nEconomic Policy Research \nCentre (EPRC) \n\uf0b7 \nNoncompliance with the PPDA Act and Regulations \n7.  \nManagement Training and \nAdvisory Centre (MTAC) \n\uf0b7 \nNon implementation of planned activities due to budget \nshortfall of UGX.300,094,000 (9%) \n\uf0b7 \nAccumulation of domestic arrears amounting to UGX. \n705,406,000 as at 30th June 2018 \n\uf0b7 \nLong outstanding receivables amounting UGX.394,030,001 \n\uf0b7 \nLack of a governing council \n8.  \nUganda National Examinations \nBoard \n\uf0b7 \nNon implementation of planned activities due to Revenue", "metadata": {"page": 192, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Non implementation of planned activities due to Revenue \nshortfall of UGX.6,616,671,878 (7.7%). \n\uf0b7 \nUnder absorption of received funds amounting UGX. \n6,518,012,800 (8.3%). \n \nENERGY SECTOR \n9.  \nAtomic Energy Council \n\uf0b7 \nBudget shortfall UGX 1,988,347,430 \n\uf0b7 \nUnspent Funds UGX 1,069,996,467 \n\uf0b7 \nFacilities operating with unlicensed machines - 142 (34%) \nout of 417 \n\uf0b7 \nAbsence of Proper Protective Equipment \n10.  \nElectricity Regulatory \nAuthority \n\uf0b7 \nNugatory Expenditure UGX 108,389,948 \n\uf0b7 \nUnderperformance in prepayment Meter conversion targets \nof UMEME", "metadata": {"page": 192, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "of UMEME \n\uf0b7 \nAbsence of a methodology for verifying costs \n\uf0b7 \nHigh energy losses in the service territories \n\uf0b7 \nNon-compliances to Quality of Standards by UMEME \n11.  \nHoima-Kinyara-Kafu \nTransmission Line Project \n\uf0b7 \nUn Spent Funds UGX.6,470,392,681 \n\uf0b7 \nOutstanding compensations to Project Affected Persons \n(PAPs) \n12.  \nHoima-Nkenda Transmission \nLine Project \n\uf0b7 \nLong outstanding receivable UGX.140,272,966 \n\uf0b7 \nUnspent Funds UGX.10,479,624,571 \n\uf0b7 \nCosts resulting from delay to handover site to KEC \n\uf0b7 \nDelays in Land Titling \n13.  \nMbarara-Nkenda And Tororo- \nLira Transmission Lines \nProject \n\uf0b7 \nInterest claims and additional Costs on late invoice \npayments UGX.5,076,700,788 \n\uf0b7 \nDelayed implementation of contracts", "metadata": {"page": 192, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "185 \n \n\uf0b7 \nSupervising consultant cost escalations UGX.3,019,220,561 \n\uf0b7 \nCancellation of loan by ADB \n\uf0b7 \nDelays in land transfer and titling process \n\uf0b7 \nOutstanding compensations to Project Affected Persons \n(PAPs) -  5,899 PAPs out of 6,509 compensated \n14.  \nInterconnection Of Electrical \nGrids Of Nile Equatorial Lakes \nCountries (NELSAP) Uganda \nPart \n\uf0b7 \nUnder Absorption of Funds USD.2,029,494 \n\uf0b7 \nReceivables /Advance payments USD.486,440 \n\uf0b7 \nDelayed implementation of contracts \n15.  \nKilembe Mines Limited \n\uf0b7 \nOutstanding Receivables UGX.1,333,353,917 \n\uf0b7", "metadata": {"page": 193, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nNon-Revaluation of Handed Back Assets worth \nUGX.23,252,471,833 \n\uf0b7 \nUnapproved Excess Expenditure UGX.408,814,486 \n\uf0b7 \nNon Compliance With Handover Procedures \n16.  \nPetroleum Authority Of \nUganda \n\uf0b7 \nBudget Shortfall UGX.997,340,382 \n\uf0b7 \nInconsistency in Presentation of Statements of Expenditure \nby Licensees \n\uf0b7 \nLow levels of employment of Ugandans by Licensees \n17.  \nRural Electrification Agency \n\uf0b7 \nBudget Shortfall UGX.35,914,900,941 \n\uf0b7 \nRevenue Arrears UGX.10,358,804,214 \n\uf0b7 \nEscalating Receivables from the Uganda Electricity \nTransmission Company Limited 5% Levy by 44% from", "metadata": {"page": 193, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "UGX.50,645,352,876 to UGX.73,003,978,668. \n\uf0b7 \nFailure to recover funds from Ferdsult Engineering \nUGX.3,405,000,000 \n\uf0b7 \nUnpaid energy bills to Uganda Electricity Transmission \nCompany Limited by the Service providers UGX.558,851,527 \n\uf0b7 \nFailure to achieve annual connection targets \n\uf0b7 \nDelayed Implementation of Mini-Grid projects \n\uf0b7 \nUnapproved investments in the network by the service \nproviders UGX 1,860,366,806 \n\uf0b7 \nHigh rate of energy losses in the service territories \n\uf0b7 \nFailure to set up a framework contract system for repairs \nand maintenance", "metadata": {"page": 193, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "186 \n \n\uf0b7 \nHigh initial operational costs for areas taken over from \nFerdsult Engineering \n18.  \nERT REA \n\uf0b7 \nUnder-absorption of funds amounting UGX.12,445,086,358 \n(USD.3,378,759.30) representing an absorption rate of \n18.9%. \n\uf0b7 \nDelayed commencement of Fast track lines. \n\uf0b7 \nNeed to fast track preparations for grid intensification \nschemes \n19.  \nUganda Electricity Generation \nCompany Limited \n\uf0b7 \nUnbilled revenues from the Concession and Assignment \nAgreement \n\uf0b7 \nCracks at Nalubaale Power Station \n\uf0b7 \nDelayed implementation of projects \n\uf0b7 \nDelays in Commissioning Hydro Power Plants (HPP) \n\uf0b7 \nNon- adherence to standards", "metadata": {"page": 194, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Non- adherence to standards \n20.  \nUganda National Oil Company \n(UNOC) \n\uf0b7 \nLack of Title and Valuation for Assets transferred to the \nCompany \n\uf0b7 \nDelayed UNOC Back-in for state participation as required by \nPetroleum Sharing Agreements ( PSAs) \n\uf0b7 \nManagement of Jinja Storage Tanks (Shortfall in minimum \nmonthly throughput and stock requirements) \n21.  \nUganda Electricity \nTransmission Company  Ltd \n(UETCL) \n\uf0b7 \nAvoidable costs incurred - surcharges for delayed payments \nto Bujagali Energy Limited (BEL) amounting \nUGX.391,752,610 \n\uf0b7 \nLoss arising out of weaknesses in asset management \u2013 \nVandalism of equipment worth UGX1,980,454,206. \n\uf0b7", "metadata": {"page": 194, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nDeemed energy purchases amounting to UGX.5,818,990,000 \n\uf0b7 \nIncrease of 38.7bn (79%) in impairment and provisions for \ndoubtful debts to UGX 87.9bn in FY2017/18. \n\uf0b7 \nWayleaves included in Capital Work in Progress \n22.  \nElectricity Sector Development \n(ESDP - UETCL Kawanda \nMasaka) \n\uf0b7 \nNo issue of high significance \n23.  \nERT (BOU) \n\uf0b7 \nNo issue of high significance", "metadata": {"page": 194, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "187 \n \n24.  \nUganda Electricity Credit \nCapitalization Company Ltd \n(UECCCL) \n\uf0b7 \nNo issue of high significance \n25.  \nERT (UECCCL) \n\uf0b7 \nNo issue of high significance \n26.  \nUganda Rural Electricity \nAccess Project (UREAP) \n\uf0b7 \nDelayed Completion of Projects \n \nWATER AND ENVIRONMENT SECTOR \n27.  \nNational Environment \nManagement Authority \n(NEMA) \n\uf0b7 \nBudget shortfall of UGX 2,364,386,000 i.e  10% shortfall \n\uf0b7 \nOutstanding Receivables as at 30.6.2018 worth UGX \n15,307,218,000 \n\uf0b7 \nEnvironment Levy/ Surcharge on used imports not remitted", "metadata": {"page": 195, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "to NEF worth UGX 750.57billion \n\uf0b7 \nInadequate funding to Local Governments for environmental \nmanagement \n\uf0b7 \nWeaknesses in implementation of guidelines for sustainable \nuse of disaster prone areas \n\uf0b7 \nNon-compliance with the Industrial waste disposal \nconditions  \n\uf0b7 \nInadequate management of health care waste \n28.  \nNational Forestry Authority \n(NFA) \n\uf0b7 \nBudget shortfall of UGX.9, 495,799,333 (34%) \n\uf0b7 \nAuthority\u2019s domestic arrears increased from UGX \n8,600,817,000 in the prior year to UGX 10,446,677,000, an \nincrease of UGX 1,845,860,000 (21%) \n\uf0b7 \nLoss of land in Buhungiro Central Forest Reserve in \nKyegegwa District \n\uf0b7", "metadata": {"page": 195, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nEncroachment on Namanve Central Forest Reserve \n\uf0b7 \nLack of a training policy \n\uf0b7 \nUnlicensed activities in forest reserves \n29.  \nUganda National \nMeteorological Authority \n(UNMA) \n\uf0b7 \nBudget Shortfall of UGX.2,867,081,172 (10.5%). \n\uf0b7 \nLack of notice for occupation of land at various weather \nstations \n\uf0b7 \nNon-functional weather stations \n\uf0b7 \nLack of a Board of Directors", "metadata": {"page": 195, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "188 \n \n30.  \nNational Water & Sewerage \nCorporation \n\uf0b7 \nFailure to revalue Property, Plant and Equipment \n\uf0b7 \nAbsence of land titles for assets taken over \n\uf0b7 \nAbsence of abstraction and waste discharge permits \n31.  \nKampala Sanitation Program \n(KSP) - National Water \n\uf0b7 \nDelay to pay contractors by GoU to the tune of \nUGX.31,158,540,457 \n\uf0b7 \nImpending Legal Suits on Disputed Compensation \nOffers/claims i.e Amount Claimed is UGX 1,395,856,789 but \nCompensated  amount is UGX 115,616,970 \n32.  \nProtection of Lake Victoria \nKampala Sanitation \nProgramme (WATSAN) \n\uf0b7 \nNo issue of high significance \n33.", "metadata": {"page": 196, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "33.  \nWater Management & \nDevelopment Project (WMDP) \n- NWSC \n\uf0b7 \nNo issue of high significance \n \nPUBLIC ADMINISTRATION SECTOR \n34.  \nElectoral Commission (EC) \n\uf0b7 \nBudget Performance (UGX.180,366,759 (0.19%) Shortfall \n\uf0b7 \nFailure to Collect NTR \n\uf0b7 \nNon-deduction of withholding tax from Rental Expenses \n\uf0b7 \nFunds not accounted for  UGX.286,780,725 \n\uf0b7 \nOutstanding advances  amounting UGX.41,950,000 \n \n \nGENDER AND SOCIAL DEVELOPMENT SECTOR \n35.  \nNational Council for Disability \n \n\uf0b7 \nBudget Performance/Budget Shortfall of 80% \n\uf0b7 \nUnderstaffing - 4 positions (33%) vacant \n\uf0b7", "metadata": {"page": 196, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nFailure to hold AGM \n \n36.  \nNational Library of Uganda \n\uf0b7 \nShortfall in NTR Collections UGX.12,918,000 (40%) \n\uf0b7 \nOutstanding NSSF Contribution arrears UGX.373,510,209 \n\uf0b7 \nExpired Tenancy Agreement \n\uf0b7 \nForfeiture of Land \n37.  \nNational Women\u2019s   Council \n\uf0b7 \nBudget Performance /only UGX 673,848,470 (76%) \n\uf0b7 \nStaffing Gaps / 2 vacant positions \n38.  \nEqual Opportunities \nCommission \n\uf0b7 \nOutstanding Receivables UGX.211,105,359 \n\uf0b7 \nStaffing Gaps / 35 positions vacant 44%", "metadata": {"page": 196, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "189 \n \n39.  \nNational Youth Council \n \n\uf0b7 \nBudget Performance (Revenue Shortfall UGX.290, 532,622 \n(27%). \n\uf0b7 \nNon remittance Of statutory Deductions (UGX.65,800,617) \n\uf0b7 \nStaffing Gaps / 5 positions vacant 36% \n40.  \nUganda National Cultural \nCentre \n\uf0b7 \nPayables Management (Accumulated UGX.1, 940,349,139) \n\uf0b7 \nAccumulated Receivables UGX.2,071,691,350 \n\uf0b7 \nDoubtful refund of Salary UGX.50,000,000 \n\uf0b7 \nStaffing Gaps 19 (33%) posts vacant \n\uf0b7 \nExpiry of Board Tenure \n41.", "metadata": {"page": 197, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "41.  \nUganda National  Children\u2019s \nAuthority \n\uf0b7 \nBudget Performance budget shortfall of UGX.33,802,480 \n(3%). \n\uf0b7 \nLack of a Governing Board \n\uf0b7 \nUnapproved Budget \n\uf0b7 \nTemporary Appointments \n42.  \nNational Social Security Fund \n(NSSF) \n\uf0b7 \nUnallocated Members\u2019 Funds amounting Ushs 49.5 billion \n\uf0b7 \nDisclosed Contingent liability of UGX.42.2bn in tax to URA \n \nACCOUNTABILITY SECTOR \n43.  \nBank of Uganda \n\uf0b7 \nImpairment of amount due from Crane Bank Limited (in \nreceivership) - UGX 235,922 \n\uf0b7 \nImpairment of Bank of Uganda\u2019s capital \n44.  \nCapital Markets Authority \n\uf0b7 \nNo issue of high significance", "metadata": {"page": 197, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "No issue of high significance \n45.  \nDeposit Protection Fund - BoU \n\uf0b7 \nNo issue of high significance \n46.  \nFinancial Intelligence Authority \uf0b7 \nDomestic Arrears - UGX.215,837,175 \n\uf0b7 \nUnderstaffing - 39 posts filled out of 64 \n\uf0b7 \nUncompetitive procurement of air tickets worth - \nUGX.162,261,990 \n47.  \nInsurance Regulatory \nAuthority \n\uf0b7 \nUnimplemented activities - contracts valued at \nUGX.83,397,132 and the setting up of Insurance Appeals \nTribunal \n\uf0b7 \nOutstanding Receivables - 64,957,554 \n\uf0b7 \nDelays in Construction of Insurance Regulatory Authority \nOffice Building \n\uf0b7 \nIncomplete Procurements valued at UGX.210,684,500 \n48. \n48.  \nNational Population Council \n\uf0b7 \nStaffing Gap \u2013 49 filled out of 84", "metadata": {"page": 197, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "190 \n \n49.  \nPPDA Appeals Tribunal \n\uf0b7 \nUnutilized funds - UGX.166,049,143 \n\uf0b7 \nLack of clear performance targets \n\uf0b7 \nManual Financial management system in use \n50.  \nPrivatization & Utility Sector \nReform Project (Divestiture & \nRedundancy Accounts) \n\uf0b7 \nLong outstanding receivables - UGX.80.9 billion \n\uf0b7 \nUnauthorized withdrawals from the Divestiture account - \nUGX.69,706,812,638 \n51.  \nPublic Procurement and \nDisposal of Public Assets \nAuthority \n\uf0b7 \nBudget shortfall of UGX.199,735,018 \n\uf0b7 \nOutstanding Payables - UGX.97,765,859 \n\uf0b7", "metadata": {"page": 198, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nUnder Staffing\u2013 101 filled out of 132 \n52.  \nUganda Bureau of Statistics \n(UBOS) \n\uf0b7 \nBudget Shortfall - UGX.660,203,337 \n\uf0b7 \nUnder absorption of funds of UGX.619,715,120 \n\uf0b7 \nLack of Certificate of Land Title for the Statistics House \n53.  \nUganda Free Zones Authority \n\uf0b7 \nLand of land title for land acquired at UGX.7.4 billion   \n\uf0b7 \nProcurement of air tickets by HR Department instead of PDU \n\uf0b7 \nLack of an Internal Audit function \n54.  \nUganda Retirement Benefits \nRegulatory Authority (URBRA) \n\uf0b7 \nStaffing Gaps - 30 filled out of 58 \n\uf0b7 \nPayments on behalf of MoFPED - UGX.401,945,391  \n\uf0b7", "metadata": {"page": 198, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nDelays in remitting collected revenue to BOU A/C - \nUGX.489,446,464 \n\uf0b7 \nFailure to remit unspent balances to the UCF (Expiry of \nAppropriation) -UGX.577,892,780 \n55.  \nUganda Revenue Authority - \nCorporate Services \n\uf0b7 \nLong Outstanding NSSF Arrears - UGX.3,675,217,390 \n\uf0b7 \nExcessive Cash withdrawals of UGX.12,985,802,703 in \nexcess of the monthly cash limit of UGX.40,000,000 \n\uf0b7 \nFailure to advertise a call for bids to provide support and \nmaintenance of Disaster recovery site firewall - \nUGX.618,866,009 \n\uf0b7 \nAbsence of a Board Charter \n56.  \nUganda Revenue Authority -", "metadata": {"page": 198, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Uganda Revenue Authority - \nRevenue Collection \n\uf0b7 \nRevenue collection shortfall of UGX.606.32 billion \n\uf0b7 \nUncollectible Cash - UGX.1,031,840,858 \n\uf0b7 \nUn-receipted collections from BoU - UGX.130 billion \n\uf0b7 \nDomestic tax arrears - UGX.2.6 trillion \n\uf0b7 \nUn-collected stamp duty from Land transactions - worth \nUGX.239 billion", "metadata": {"page": 198, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "191 \n \n\uf0b7 \nFailure to track All High-Risk Goods - UGX.265,972,974,206 \n\uf0b7 \nFailure to collect identified taxes - UGX.108,079,587,034 \n\uf0b7 \nIssuance of Tax Clearing Certificates to Taxpayers with Tax \narrears - UGX.809,611,255,873 \n57.  \nUganda Seeds Company \nLimited \n\uf0b7 \nCurrent Account with PURSP - UGX.1,106,572,915 \n\uf0b7 \nUnderutilization of land and other assets   \n\uf0b7 \nLack of Board of Directors  \n\uf0b7 \nFailure to maintain leased Assets (Machinery and Housing \nEstates) \n58.  \nUganda Property Holdings \nLimited (UPHL) \n\uf0b7", "metadata": {"page": 199, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nLong Overdue Trade Debtors (slow recovery) - reduced from \nUGX.2,015,270,471 as at 30th June 2017 to \nUGX.1,890,499,800 as at 30th June 2018 \n\uf0b7 \nLack of Certificate of Title for Masese Land \n59.  \nPride microfinance (MDI) \u2013 \n31st December 2017 \n\uf0b7 \nImpairment of loans and advances to customers \n\uf0b7 \nInformation and communication technology changes \n60.  \nPost Bank (U) Ltd \u2013 31st \nDecember 2017 \n\uf0b7 \nImpairment of loans and advances to customers \n61.  \nUganda Development Bank \nLtd \u2013 31st December 2017 \n\uf0b7 \nImpairment of Loans and Advances \n \nSCIENCE SECTOR \n62.  \nUganda Industrial Research \nInstitute \n\uf0b7", "metadata": {"page": 199, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Institute \n\uf0b7 \nBudget shortfall of UGX.98,857,221 \n\uf0b7 \nUn-implemented planned activities - UGX.1,651,510,600 \n\uf0b7 \nDiversion of funds to unplanned activities - \nUGX.1,067,947,407 \n\uf0b7 \nFailure to Budget for Domestic Arrears - UGX.831,107,348 \n\uf0b7 \nStaffing Gaps \u2013 282 filled out of 560 \n\uf0b7 \nUncollected Production fees of UGX.78,138,376 \n\uf0b7 \nInnovation Fund Shortfall - UGX.3,339,800,000 \n\uf0b7 \nAbsence of a Board of Directors \n \nINFORMATION AND COMMUNICATION TECHNOLOGY SECTOR \n63.  \nUganda Institute of \nCommunication and \nInformation Technology \n\uf0b7 \nBudget shortfall of UGX.1,187,119,185 \n\uf0b7 \nUnspent balance of UGX.516,347,166 \n\uf0b7 \nUnclear governance structure and legal status of the \nInstitute", "metadata": {"page": 199, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "192 \n \n\uf0b7 \nUnder Staffing \u2013 44 filled out of 107 \n\uf0b7 \nIrregular Recruitment of Contract Staff \n\uf0b7 \nDirect Procurement worth UGX.29,406,600 \n64.  \nUganda Posts Limited \n\uf0b7 \nBudget shortfall of UGX.2,852,589,691  \n\uf0b7 \nPurchase of power backup UGX.263,450,880 not budgeted \nfor \n\uf0b7 \nOutstanding Trade and other Payables - \nUGX.13,341,472,070 \n\uf0b7 \nUnpaid up Share Capital UGX.5,512,825,000 for 220,513 \nshares \n\uf0b7 \nOverdue Receivables -  UGX.7,855,540,320 \n\uf0b7 \nOutstanding Levy on Gross Annual Revenue of", "metadata": {"page": 200, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Outstanding Levy on Gross Annual Revenue of \nUGX.631,517,772 \n\uf0b7 \nNugatory Expenditure (fines, court awards and legal fees) of \nUGX.330, 537,700 \n\uf0b7 \nExpired Contracts for Members of the UPL Board \n\uf0b7 \nLack of Land Titles for UPL Land - Plot 40 Margarita Road, \nKasese; Plot 18-20 Gogonyo Road, Pallisa; Plot 76 Mawokota \nBlock 92, Mpigi; Plot 6-10 Birch Avenue, Masaka; Plot 2-6 \nMutekanga Road, Kamuli; Plot 1-11 Nsambya Road, \nKampala \n\uf0b7 \nHigh Rate of Staff Turnover \u2013 21 staff left org but were not \nreplaced \n\uf0b7 \nOutstanding Tax Payments - UGX.4,317,502,160 (PAYE -", "metadata": {"page": 200, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "UGX.1,035,638,150, VAT - UGX.3,281,864,010)  \n\uf0b7 \nNon Alignment of Strategic Plan to the National \nDevelopment Plan \n65.  \nNITA - U \n\uf0b7 \nFunding gap of UGX.30,542,595,353 \n\uf0b7 \nImpact of planned transfer of national backbone \ninfrastructure to UTL (in Administration) \n\uf0b7 \nUnutilized Bulk Internet Bandwidth  \n\uf0b7 \nRedundant Network investment \n\uf0b7 \nStaffing Gap \u2013 66 filled out of 157 \n\uf0b7 \nBoard not fully constituted", "metadata": {"page": 200, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "193 \n \n66.  \nUganda Communications \nCommission (UCC) \n\uf0b7 \nBudget Shortfall - UGX.9,625,228,029 \n\uf0b7 \nDelayed implementation of activities worth \nUGX.4,776,155,324 \n\uf0b7 \nOverdue Trade Receivables - UGX.26,170,253,357 \n\uf0b7 \nUnder remittance of Share of 2% GAR - UGX.1,107,029,960) \n\uf0b7 \nUnfair Disqualification of Bidder \n\uf0b7 \nWeaknesses in Contract Management  \n\uf0b7 \nConflicting sections of the Law in Regard to the Position of \nthe Executive Director also being a Board Member \n67.  \nRegional Communications \nInfrastructure Program (RCIP) \n\uf0b7 \nFunding gap of UGX.11,665,932,201", "metadata": {"page": 201, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nUnspent balance - USD.9,270,344.82 \n\uf0b7 \nInadequacy in staffing - No Project Accountant \n68.  \nRural Communications \nDevelopment Fund (RCDF) \n\uf0b7 \nUnspent balance - UGX.10,987,226,459 \n\uf0b7 \nDelays implementation of planned activities worth \nUGX.9,872,672,792 \n\uf0b7 \nUnexplained share of the retained balance of Gross Annual \nRevenue - UGX.25,404,934,506 \n \nJUSTICE LAW AND ORDER SECTOR (JLOS) \n69.  \nUganda Registration Services \nBureau - Operations    \n\uf0b7 \nUnspent Balances UGX. 835,642,612 \n\uf0b7 \nDomestic Arrears UGX. 1,941,423,697 \n\uf0b7", "metadata": {"page": 201, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nIrregular payments to Telecommunication Companies  \nUGX.59,071,109 \n\uf0b7 \nStaffing gaps 55% \n70.  \nUganda Registration Services \nBureau - Liquidation \n\uf0b7 \nLow funds absorption UGX. 942,295,910 \n\uf0b7 \nFailure to implement activities \n\uf0b7 \nDelayed recovery of Receivables UGX. 6,252,764,629 \n\uf0b7 \nUnauthorized Expenditure on Garnishee Absolute UGX. \n1,539,042,978 \n71.  \nUganda Human Rights \nCommission \n\uf0b7 \nBudget shortfall of UGX. 213,068,051 \n\uf0b7 \nUnimplemented Activities \n\uf0b7 \nDomestic Arrears UGX. 3,910,443,177 \n\uf0b7 \nInadequate management of land assets  \n\uf0b7 \n\uf0b7 \n3 plots at Buganda road comprise of old dilapidated \nbuildings", "metadata": {"page": 201, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "194 \n \n\uf0b7 \nLand in Gulu and Masaka remained un-developed \n\uf0b7 \nIrregular payments to Telecommunications Companies for \nproviding telephone services and airtime auto load UGX. \n77,541,448 \n\uf0b7 \nDelayed Appointment of the Commissioners and \naccumulation of case backlog. \n\uf0b7 \nIrregular payment of monthly allowances to Staff 3.7Bn \n72.  \nUganda Law Reform \nCommission \n\uf0b7 \nUnimplemented Activities \n\uf0b7 \nDomestic Arrears UGX. 9,581,933 \n\uf0b7 \nStaffing Gaps 22% \n73.  \nJudicial Service Commission \n\uf0b7 \nUnimplemented Activities \n\uf0b7 \nOver paid Monthly pensions UGX. 30,874,922 \n\uf0b7", "metadata": {"page": 202, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nLow funds absorption/ Unspent Balances UGX. 959,018,284 \n\uf0b7 \nCase Backlog within the Complaints Management System \n74.  \nNational Identification and \nRegistration Authority (NIRA) \n\uf0b7 \nMischarges of Expenditure  \u2013 UGX.1,559,088,886 \n\uf0b7 \nUnder collection of Non-Tax Revenue - shortfall of \nUGX.102,138,311,000 \n\uf0b7 \nAccumulation of contingent liabilities - UGX 1.2 billion \n\uf0b7 \nLack of a fully constituted Board \n\uf0b7 \nStaffing Gaps 206 out of 864 positions filled \n\uf0b7 \nAbsence of approved ICT Continuity plan, Disaster Recovery \nPlan and Absence of a Disaster Recovery Site \n75.  \nAmnesty Commission \n\uf0b7 \nBudget shortfall of UGX.167,200,000 (6%). \n\uf0b7", "metadata": {"page": 202, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nPartial implementation of planned activities. \n\uf0b7 \nStaffing Gaps - 37 vacant positions (49.4%). \n \nLEGISLATURE SECTOR \n76.  \nParliamentary Commission \n\uf0b7 \nBudget shortfall of UGX. 4,519,137,627 (representing 1% of \nthe approved budget) \n\uf0b7 \nLack of policy guidelines for the motor vehicle scheme for \nmembers of parliament \n\uf0b7 \nMischarge of expenditure-UGX.2,348,890,690(representing \n0.5% of total expenditure) \n\uf0b7 \nAbsence of land titles for the Commission for 3 plots (16-18 \non Parliament Avenue)", "metadata": {"page": 202, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "195 \n \n\uf0b7 \nAbsence of offsite backup system for Parliament Hansard \nAudio and Video recordings \n\uf0b7 \nPayment to Uganda Police Operations - UGX.2,259,135,000  \nmeant for maintenance of machinery and equipment but \nused for maintenance and servicing of security equipment at \nParliament \n \nPUBLIC SECTOR MANAGEMENT SECTOR \n77.  \nLocal Government Finance \nCommission \n\uf0b7 \nSome activities were not implemented despite receiving \n100% of budgeted finds \n\uf0b7 \nInadequate storage facilities \n\uf0b7 \nAdvance payment of contract gratuity-UGX. 98,340,191 \n\uf0b7 \nSupport to LGs to establish Local revenue databases- only \n89 Votes of the 168 votes (Districts and Urban Councils) \nhave established local revenue databases thus representing \n52% coverage. \n\uf0b7 \nInactive disposal plan", "metadata": {"page": 203, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nInactive disposal plan \n\uf0b7 \nChange of special conditions of the bid document in the \ncontract agreement \n78.  \nNational Planning Authority \n\uf0b7 \nSome activities were not implemented despite receiving \n100% of budgeted finds \n\uf0b7 \nInadequate controls surrounding management of domestic \narrears-arrears incurred outside the approved estimates \nappropriated by Parliament(UGX. 812,874,533) \n\uf0b7 \nDelay in undertaking the Midterm review of NDP II  \n\uf0b7 \nDelayed issuance of planning circular for NDP-III \n\uf0b7 \nDelayed Submission/non-preparation of Sector development \nPlans \n\uf0b7 \nLack of clear Service Delivery Standards for various sectors \n\uf0b7 \nSensitization of MDAs and LGs on the Certificate of \ncompliance (CoC)-Lack of  feedback and follow up \nmechanism \n\uf0b7", "metadata": {"page": 203, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "mechanism \n\uf0b7 \nLack of guidelines to support the implementation of  NPA \nregulations \n\uf0b7 \nLack of key risk management parameters to enable effective \nevaluation of budget compliance in MDAs/LGs", "metadata": {"page": 203, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "196 \n \n\uf0b7 \nBoard not fully constituted \n79.  \nKampala Capital City Authority \n\uf0b7 \nBudget shortfall of UGX.44,237,573,141 \n(approximately15%). \n\uf0b7 \nNon-implementation of planned activities \n\uf0b7 \nAccumulation of Domestic arrears to UGX.43,880,243,429 as \nat 30th June 2018. \n\uf0b7 \nNon-remittance of PAYE of UGX.20,745,588,266 and VAT of \nUGX.676,696,602 \n\uf0b7 \nOutstanding trade and other receivables amounting to UGX. \nUGX.44,095,770,425 \n\uf0b7 \nLegal costs paid - UGX19,445,101,578 and", "metadata": {"page": 204, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "UGX.5,032,868,969 provision for legal costs for the period \nunder review \n\uf0b7 \nUGX.433.8 million receivable from Multiplex as at 30th June \n2018 and non-compliance of the contractor to contract \nterms \n\uf0b7 \nNugatory expenditure in the form of Interest on Delayed \nPayments-UGX. 714,318,282 \n\uf0b7 \nUnapproved Human Resource Manual \n\uf0b7 \nStaffing gaps (out of 1464 positions required, only 1128 \npositions are filled resulting into a shortfall of 336 positions \n(representing 23%). \n\uf0b7 \nCertificate of compliance (CoC) by NPA \u2013 achievement of \nNDP II. \n\uf0b7 \nIssues from Field inspections \n80.  \nKampala Feacal Sludge \nManagement Project (31st \nDecember 2017) \n\uf0b7", "metadata": {"page": 204, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "December 2017) \n\uf0b7 \nUnder absorption of funds - only US$.677,494 spent out of \nUS$.1,043,548 available representing an absorption capacity \nof 43.7%.   \n\uf0b7 \nInadequate Monitoring of waste management activities \n81.  \nKampala \u2013 Kigali Capital Cities \nHealth Project (KCCHP) FK \nNORWAY (11 months period \nended 31st August 2017) \n\uf0b7 \nDelays in the implementation of activities against the Logical \nframework.", "metadata": {"page": 204, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "197 \n \n82.  \nKampala Institutional And \nInfrastructure Development  \nProject Phase 2 (KIIDP 2) \n\uf0b7 \nUnder-absorption of available funds (only \nUGX.68,788,030,111 spent out of UGX.174,084,665,219 \nrepresenting budget absorption of 45%. \n\uf0b7 \nNon-implementation of planned activities \n\uf0b7 \nContingent liability due to delay in site handover-\nUGX,6,630,071,834 \n\uf0b7 \nGarnishee order on KIIDP2 Account - US$. 3,942,647.4 \n\uf0b7 \nOverall Performance as per the logical framework - delays in \nthe implementation of a number of activities \n83.  \nPublic Service Commission \n\uf0b7 \nNon-implementation of planned activities \n\uf0b7", "metadata": {"page": 205, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nAccumulation of domestic arrears amounting to \nUGX.245,367,756 \n84.  \nParliamentary Pension Scheme \uf0b7 \nExpired trustee\u2019s licenses \n\uf0b7 \nFailure by fund managers to provide complete and \nconsolidated reports \n85.  \nNew Vision Printing And \nPublishing Company Limited \n\uf0b7 \nReceivables worth UGX.16.3 bn \n\uf0b7 \nManual computation of commissions. \n86.  \nUganda Printing and \nPublishing Corporation \n\uf0b7 \nLong Outstanding trade debtors UGX.2,199,595,369 \n\uf0b7 \nTrade and other payables UGX.5,684,420,860 \n\uf0b7 \nFailure to fulfil the objectives of the corporation \n\uf0b7 \nFailure to prepare management reports \n \nSECURITY SECTOR \n87.  \nNEC Head Quarter", "metadata": {"page": 205, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "NEC Head Quarter \n\uf0b7 \nUnspent Balance UGX.1,543,295,040 \n\uf0b7 \nOver- due Creditors - UGX.65,292,458  \n\uf0b7 \nLong outstanding Debtors UGX.260,379,800 \n\uf0b7 \nStale Investments - UGX.2,710,326,736 \n\uf0b7 \nUndeveloped Plot in Namanve Industrial Park  \n\uf0b7 \nAbsence of an Audit Committee \n88.  \nNEC Farm Katonga \n\uf0b7 \nBudget shortfall of UGX.12,241,202,295 \n\uf0b7 \nOutstanding trade creditors UGX.1.908,000 \n\uf0b7 \nFailure to realise project objectives and loss of funds \nUGX.1,409,450,000 \n\uf0b7 \nUn-surveyed Land/untitled land blocks 274,378 and 386      \n\uf0b7 \nUn installed weighing scale \n\uf0b7 \nUn installed weighing scale", "metadata": {"page": 205, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "198 \n \n89.  \nNEC Tractor Project \n\uf0b7 \nBudget short fall of UGX.1,491,639,506 \n\uf0b7 \nOutstanding Trade Debtors UGX.1,155,499,320 \n\uf0b7 \nUnprofitable business operations - loss of UGX.60,721,203 \n\uf0b7 \nNugatory Expenditure UGX.21,761,163 \n90.  \nNEC Tractor Hire \n\uf0b7 \nUnimplemented Activities \n\uf0b7 \nFailure to achieve the intended project objectives \n91.  \nNEC Works \n\uf0b7 \nBudget shortfall of UGX.2,635,612,812 \n\uf0b7 \nUnimplemented Activities \n\uf0b7 \nUn-utilised equipment  \n92.  \nNEC UZIMA \n\uf0b7", "metadata": {"page": 206, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "NEC UZIMA \n\uf0b7 \nBudget shortfall of UGX.2,779,585,000 \n\uf0b7 \nUnimplemented Activities \n\uf0b7 \nUnprofitable trading -loss of UGX.385,744,000 \n\uf0b7 \nIncomplete water production records \n93.  \nNEC Luwero industries \n\uf0b7 \nUnimplemented Activities \n\uf0b7 \nOutstanding Trade Debtors UGX.410,966,171 \n\uf0b7 \nFailure to dispose-off old assets \n\uf0b7 \nAppointment of employees without Terms of service  \n\uf0b7 \nIrregular secondment of UPDF Personnel  \n\uf0b7 \nIrregular Medical Insurance Scheme \u2013 UGX.77,792,185 \n94.  \nUganda Veterans Assistance \nBoard \n\uf0b7 \nDuplication of activities \n\uf0b7 \nRepair of Personal vehicles using UVAB Funds \n\uf0b7", "metadata": {"page": 206, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nFailure to implement the mandate of Uganda Veterans \nAssistance Board \n95.  \nUganda Air Cargo \n\uf0b7 \nLong outstanding trade creditors worth UGX.13,512,333,853 \n\uf0b7 \nSalaries payable amounting to UGX.3,509,535,137 \n\uf0b7 \nIncreased in Trade debtors from UGX.12,140,152,344 as at \n30th June 2017 to UGX.16,524,194,436 as at 30th June 2018 \n\uf0b7 \nLack of Capital for Capitalisation \n\uf0b7 \nGrounded C130 Aircraft \n \nAGRICULTURE SECTOR \n96.  \nUganda Coffee Development \nAuthority \n\uf0b7 \nUnspent balances of UGX.1.6 billion \n\uf0b7 \nUnimplemented budget activities \n\uf0b7 \nInadequate Controls Surrounding Management of Domestic \nInadequate Controls Surrounding Management of Domestic \nArrears - UGX.106,099,093,573", "metadata": {"page": 206, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "199 \n \n\uf0b7 \nFailure to budget for domestic arrears \n\uf0b7 \nLow survival rates of the seedlings planted \n\uf0b7 \nInadequate coffee extension workers \n\uf0b7 \nDistribution of seedlings not based on demand \n\uf0b7 \nLack of a farmers\u2019 register \n\uf0b7 \nUnfunded priorities  \n\uf0b7 \nNon-compliance with the revenue collection process for NTR \n97.  \nNational Agricultural Research \nOrganization - NARO \n\uf0b7 \nBudget shortfall of UGX.2,038,103,779 \n\uf0b7 \nUnimplemented budget activities  \n\uf0b7 \nInadequate Controls Surrounding Management of Domestic \nArrears - UGX.630,364,872 \n\uf0b7 \nFailure to budget for domestic arrears \n\uf0b7 \nLack of land titles leading to encroachment \n\uf0b7", "metadata": {"page": 207, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nLack of a researchers register \n\uf0b7 \nNon-compliance with the Non tax Revenue collection \nprocess \n\uf0b7 \n Failure to operationalize the Agricultural Research Trust \nfund  \n\uf0b7 \nFailure to obtain Intellectual Property Rights (IPR) \n\uf0b7 \nStaffing Gaps 881 out of 994 positions filled \n98.  \nAgricultural Technology And \nAgribusiness Advisory Services  \nProject \u2013 NARO Component \n\uf0b7 \nNon-implementation of some of the planned activities. \n\uf0b7 \nCompetitive Grant Scheme (CGS) Funds \n\uf0d8 Failure to achieve CGS Project objectives \n\uf0d8 Inadequate financial reporting of CGS projects \n\uf0b7 \nNon-execution of performance security and undated \nContracts \n\uf0b7 \nDelayed completion of Milking Parlor at Nakyesasa \n\uf0b7 \nKiige Satellite station-Incomplete Renovation of two (2) staff \nhouses \n99.", "metadata": {"page": 207, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "houses \n99.  \nNational Animal Genetics \nCentre and Data Bank \n\uf0b7 \nBudget shortfall of UGX.2,910,000,000 \n\uf0b7 \nUnimplemented budget activities  \n\uf0b7 \nNon-compliance with commitment control procedures- \nUGX.149,453,000  \n\uf0b7 \nUnbudgeted for domestic arrears- UGX.302,491,433 \n\uf0b7 \nEncroachment of ranch Land", "metadata": {"page": 207, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "200 \n \n\uf0b7 \nLoss of Livestock, imported eggs and parent stock \n\uf0b7 \nIncomplete construction works in Mazuri Ranch, Njeru Stock \nFarm, Lusenke Ranch and Nshaara Ranch \n\uf0b7 \nIneligible occupants in staff houses  \n\uf0b7 \nUn-habitable houses due to fire and lack of roofs \n\uf0b7 \nIrregularities in Prior year force account works  \n\uf0b7 \nNon-compliance with the Non Tax Revenue collection \nprocess \n\uf0b7 \nUtilisation of revenue at source UGX.68,243,150 \n\uf0b7 \nStaffing gaps 142 out 313 positions filled \n100. \n \nCotton Development \nOrganization \n\uf0b7 \nUnspent balances of UGX.0.069 billion \n\uf0b7 \nDomestic Arrears UGX.317,468,006 \n\uf0b7", "metadata": {"page": 208, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nOver stocking of Cotton Lint \n101. \n \nDairy Development Authority \n\uf0b7 \nUnspent balances of UGX.98,282,172 \n\uf0b7 \nUnimplemented Activities \n\uf0b7 \nInadequate Controls Surrounding Management of Domestic \nArrears - UGX.252,173,569 \n\uf0b7 \nFailure to budget for domestic arrears \n\uf0b7 \nFailure to collect Revenue - UGX. 366,052,835 \n\uf0b7 \nUntitled land \n\uf0b7 \nNon-Operational milk processing factory \n\uf0b7 \nEncroachment of school land  \n\uf0b7 \nExpiry of Performance Security \n\uf0b7 \nFailure to collect cess \n\uf0b7 \nStaffing Gaps 65 out of 140 positions filled \n102. \n \nNational Agricultural Advisory \nServices-NAADS \n\uf0b7", "metadata": {"page": 208, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Services-NAADS \n\uf0b7 \nUnspent balances of UGX.807,208,268 (0.3%) \n\uf0b7 \nNon-implementation of some of the planned activities \n\uf0b7 \nIncrease in domestic arrears from UGX.52,024,371,979 in \nthe year 2016/2017 to UGX.57,631,295,228 in the current \nyear. \n\uf0b7 \nPayment of un-budgeted prior year arrears amounting to \nUGX.48,634,712,458 \n\uf0b7 \nPayment for tea lead agency fees for Kabale and Kisoro \ndistricts", "metadata": {"page": 208, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "201 \n \n\uf0d8 Flawed MOU with regard to measurement of \ndeliverables:  \n\uf0d8 Rationale for the 30% Lead agency fee on distributed \ntea:  \n\uf0d8 Partial consent settlement without Guarantee; \n\uf0b7 \nMischarge of Expenditure totalling to UGX.1,009,498,818 \n\uf0b7 \nNugatory Expenditure \u2013 UGX 93,159,046  \n\uf0b7 \nPending cases whose value was in excess of UGX.18 billion \npending resolution by court \n\uf0b7 \nOperation Wealth Creation vehicle status review  \n\uf0b7 \nBasis for computation of transport costs to the tune of \nUGX.1,978,744,208 \n\uf0b7 \nSugarcane Production in Northern Uganda  \n\uf0d8 Cane seed procurement-UGX.4,518,260,220 \n\uf0a7 \nNon consideration of the evaluation \nmethodology and criteria", "metadata": {"page": 209, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "methodology and criteria \n\uf0a7 \nDelayed delivery and Liquidated damages \ncharges  \n\uf0a7 \nExpiry of the Advance payment guarantee \n\uf0d8 Bush Clearing, Land preparation, Planting cane, weed \nmanagement, manual and mechanical weeding, seed \ncane harvesting and loading-UGX.15,526,487,530 \n\uf0a7 \nIrregular Advance payment security in form \nof Log books- UGX.4,657,946,259  \n\uf0a7 \nContract price adjustment: \n\uf0b7 \nNAADS\u2019 restructuring and Legal Mandate \n\uf0d8 Irregular restructuring:- \n\uf0d8 Uncertainty on ownership of Assets:-  \n\uf0d8 Liability against OWC:-  \n\uf0b7 \nNAADS\u2019 assets held by districts \n\uf0b7 \nFailure to execute performance security worth \nUGX.23,325,873,958 \n\uf0b7 \nRecruitment of Civilians under Operation Wealth Creation \n\uf0d8 Unclear Authority for the recruitment of civilians \n\uf0d8 Unclear Authority for the recruitment of civilians \n\uf0d8 Non deduction of PAYE from OWC civilian staff", "metadata": {"page": 209, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "202 \n \n \nTRADE SECTOR \n103. \n \nUganda Development \nCorporation \n\uf0b7 \nUncertainty of viability in investments of; \n\uf0b7 \nLake Victoria Glass Works Limited UGX.215,219,000, \n\uf0b7 \nAtiak Sugar Factory-Horyal Investments Holding Company \nLtd (HIHC) UGX.19,811,808,120 \n\uf0b7 \nNon transfer of shares to Ministry of Science, Technology \nand Innovations by UDC \n\uf0b7 \nLuwero Fruit factory Land not titled and valued \n\uf0b7 \nLimited progress on the development of the fruit factory \n\uf0b7 \nDelayed commencement of the fruit processing Plant \n\uf0b7 \nInvestment of funds in Isingiro Fruit Factory without a \nmemorandum of understanding \n\uf0b7 \nFailure to takeover Embassy House  \n\uf0b7", "metadata": {"page": 210, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nFailure to take over Government interest in Munyonyo \nCommonwealth Resort Limited  \n\uf0b7 \nDelays in transferring the supervision role of Phenix Logistics \n(Uganda) Limited to UDC \n104. \n \nUganda National Bureau of \nStandards \n\uf0b7 \nBudget shortfall of UGX.1,487,803,407 (7%). \n\uf0b7 \nNon-implementation of planned activities \n\uf0b7 \nStaffing Gaps - 334 posts vacant representing a 46% \nvacancy level             \n\uf0b7 \nFailure to implement entity mandate \n \nTOURISM SECTOR \n105. \n \nUganda Hotel and Tourism \nTraining Institute \n\uf0b7 \nInadequate controls surrounding domestic arrears-\nUGX.375,262,369 \n\uf0b7 \nLong outstanding receivables-UGX.124,268,897 \n \n\uf0b7", "metadata": {"page": 210, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nSubvention funding shortfalls-UGX.150,000,000 \n \n\uf0b7 \nLack of a capital budget \n \n\uf0b7 \nLack of approved strategic plan \n \n\uf0b7 \nOfficers in acting capacities beyond the recommended \nperiod \n\uf0b7 \nFailure to collect training levy \n \n\uf0b7 \nLack of information Technology Policy \n \n\uf0b7 \nUnsatisfactory attainment of the objectives of the Institute\u2019s \nestablishment", "metadata": {"page": 210, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "203 \n \n\uf0b7 \nLack of regulations to operationalize the HTTI Act, 2015 \n106. \n \nUganda Tourism Board \n\uf0b7 \nUnspent balances of UGX.8,588,336,986 \n\uf0b7 \nNon-implementation of planned activities \n\uf0b7 \nMischarge of Expenditure - UGX.539,557,555 \n\uf0b7 \nUn-supported travel abroad \u2013UGX. 310,833,763 \n\uf0b7 \nLack of policy on selection of entities or programs to support  \n\uf0b7 \nLack of Organogram \n\uf0b7 \nLack of Records management Policy \n\uf0b7 \nInadequate  Store  \n\uf0b7 \nInadequate Licensing regulations \n107. \n \nUganda Wildlife Conservation \n& Education Center (UWEC) \n\uf0b7", "metadata": {"page": 211, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nStalled Construction of the Floating Restaurant (Pier)  \n\uf0b7 \nInadequate Maintenance of Accommodation Facilities \n\uf0b7 \nStaffing Gaps 39 out of 59 positions filled \n108. \n \nNile Hotel International \n\uf0b7 \nNon-implementation of planned activities \n\uf0b7 \nLack of Investment guidelines  \n\uf0b7 \nLack of mechanism to follow-up revenue collected by the \nConcessioner \n\uf0b7 \nDelayed takeover of Nile Hotel  by UDC \n\uf0b7 \nUn authorized procurement of a computerized Financial \nManagement Information Systems \n\uf0b7 \nBoard of Directors Overriding Management Responsibility \n\uf0b7 \nContinuous stay of Board of Directors \n109. \n \nUganda Wildlife research and \ntraining institute \n\uf0b7 \nRevenue Shortfall-UGX.363,085,041 \n\uf0b7 \nLack of a capital budget \n\uf0b7", "metadata": {"page": 211, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nLack of direct out let for the institute students \n\uf0b7 \nGovernance (Academic and Research Board (ARB), no \nmember from the academic Board and failure to meet \ngender balance requirements) \n\uf0b7 \nLack of regulations to operationalize the UWRTI Act, 2016 \n\uf0b7 \nFailure to Undertake research \n110. \n \nUganda Wildlife Authority \n\uf0b7 \nNon-implementation of planned activities despite 159% \nrevenue performance. \n\uf0b7 \nUn-accounted for funds - UGX.313,909,855 \n\uf0b7 \nNon Remittance of Revenue to the District Local Authorities.", "metadata": {"page": 211, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "204 \n \n\uf0b7 \nAdvances to Individual Personal Accounts-UGX.675,081,912. \n\uf0b7 \nLack of Certificates of compliance \n \nHEALTH SECTOR \n \n111. \n \nUganda Aids Commission \n\uf0b7 \nUnspent balances \u2013 UGX.116,990,840 \n\uf0b7 \nLong outstanding domestic arrears \u2013 UGX.98,881,576 \n\uf0b7 \nUncollected revenue arrears \u2013 UGX.74,600,000 \n\uf0b7 \nFailure to formulate Regulations \n\uf0b7 \nAward of Contract in Foreign currency \u2013 USD 16,525.66 \n\uf0b7 \nDirect Procurements \u2013 UGX.36,978,521 \n112. \n \nUganda Heart Institute \n\uf0b7", "metadata": {"page": 212, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Uganda Heart Institute \n\uf0b7 \nBudget shortfall - UGX.346,379,949         \n\uf0b7 \nUnspent balances - UGX.1,011,533,283 \n\uf0b7 \nContracts above estimated prices - UGX.694,476,276 \n113. \n \nNational Drugs Authority \n\uf0b7 \nShortfall in Revenue \u2013 UGX.2,362,404,483 \n\uf0b7 \nPlanned activities not implemented - UGX 25,996,713,000 \n\uf0b7 \nFailure to revalue Non-current assets \n\uf0b7 \nLong Outstanding receivables - UGX.22,338,224,283 \n\uf0b7 \nNon-delivery of items paid for during installation of \nMicrobiology Laboratory - USD 42,691 \n\uf0b7 \nInadequate staffing at regional offices  \n\uf0b7 \nInadequate inspection by NDA Inspectors \n\uf0b7", "metadata": {"page": 212, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \n30 Pharmacies and drug shops out of 89 operating without a \nvalid certificate of suitability of premises and valid operating \nlicense \n\uf0b7 \nNon-separation of expired drugs from unexpired ones noted \nin 31 out of 89 drug shops and pharmacies \n\uf0b7 \nContracts awarded above budgeted provision \u2013 \nUGX.82,222,500 \n\uf0b7 \nBoard not fully constituted \n114. \n \nNational Medical Stores (NMS) \n\uf0b7 \nUnsupported CDC project (receivable) - UGX 8,091,650,000 \n\uf0b7 \nFailure to provide for position of Deputy General Manager \n\uf0b7 \nDelay in execution of signed contracts - UGX 185,670,619 \n115. \n \nUganda Virus Research \nInstitute \n\uf0b7 \nPlanned activities worth UGX.431,654,959 not implemented \n\uf0b7 \nStaff on extended probation periods \n\uf0b7 \nNon-replacement of the asbestos sheets", "metadata": {"page": 212, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "205 \n \n\uf0b7 \nNon-submission of final completion certificate for the \ncontract for replacement of asbestos sheets -\nUGX.137,155,200 \n116. \n \nUganda Cancer Institute \n\uf0b7 \nUnspent balances UGX.1,421,808,924 \n\uf0b7 \nUnder-staffing - 294 approved positions, only 209 posts \nwere filled, leaving 85 (29%) vacancies vacant. \n117. \n \nJoint Clinical Research Centre \n\uf0b7 \nLong outstanding Receivables (UGX 4,689,310,000)  \n\uf0b7 \nOutstanding PAYE arrears of UGX 1,933,190,000 \n\uf0b7 \nAbsence of an Evaluation Committee \n\uf0b7 \nIrregular use of direct procurements \n118. \n \nHealth Service Commission", "metadata": {"page": 213, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Health Service Commission \n\uf0b7 \nUnspent balances of UGX.270,768,815 \n\uf0b7 \nPayables totaling UGX.82,918,252 \n\uf0b7 \nAdvertised positions that did not attract candidates  \n\uf0b7 \nStaffing gaps \n\uf0b7 \nLack of standing orders for the health service \n\uf0b7 \nUse of Non- Prequalified Firms \n119. \n \nUganda Medical and Dental \nPractitioner's council \n\uf0b7 \nInconsistencies in the Calculation of Depreciation \n\uf0b7 \nOutdated procedures in the Financial Procedures Manual  \n\uf0b7 \nStaffing Gaps \n\uf0b7 \nNon-deduction of Withholding Tax (UGX 2,430,540) \n120. \n \nUganda Allied Health \nProfession Council \n\uf0b7", "metadata": {"page": 213, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Profession Council \n\uf0b7 \nRevenue shortfalls (UGX.550,112,006) \n\uf0b7 \nUnauthorized expenditure (UGX. 444,836,577) \n\uf0b7 \nInconsistencies in depreciation rates  \n\uf0b7 \nUncompleted works for remodeling and renovation of Allied \nHealth Professionals Council house    \n\uf0b7 \nStaffing gaps \n\uf0b7 \nFailure to gazette recognized training institutions and \nlicensed allied health units \n \nWORKS SECTOR \n \n121. \n \nUganda Road Fund \n\uf0b7 \nUndisclosed non-produced assets worth UGX.1,510,000,000 \n\uf0b7 \nMischarge of expenditure \u2013 UGX.418,598,288 \n\uf0b7 \nReporting Inconsistencies \n\uf0b7 \nGovernance Issues \n\uf0d8 Unsigned board minutes", "metadata": {"page": 213, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "206 \n \n\uf0d8 Non consideration of internal audit reports by the \nboard \n\uf0b7 \nUnrecovered PAYE amounting to UGX.55,602,000 \n\uf0b7 \nEmergency road funds \n\uf0d8 Unverified emergency sites \n\uf0d8 Inadequate emergency intervention fund \n\uf0b7 \nFailure to apply the allocation formula for road maintenance \nfunds \n122. \n \nCivil Aviation Authority (for \nthe year ended 30th June \n2016) \n\uf0b7 \nEntebbe International Airport -Expansion Project \nManagement \n\uf0d8 Inconsistencies in the operationalization of the \nrequirements of the agreements signed \n\uf0d8 Absence of evidence of involvement of an \nindependent consultant and verification report during \nthe year ended 30 June 2016 \n\uf0d8 Need for a technical and final audit of the project \n\uf0b7 \nManagement of Trade and Other Payables and Supplier", "metadata": {"page": 214, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Relationships \n\uf0b7 \nRecovery of Receivables from Government Entities \n\uf0d8 Nakasongola Project Funding-Ugx 23 Billion \n\uf0d8 Non-existence of recovery plan for Government debts  \n\uf0b7 \nCompliance with safety regulations requirements - ICAO \nSafety Report \n\uf0b7 \nCorporate Governance (failure to assess likelihood of fraud \nor its consequences, absence of whistle blowing policy and \nno fraud Tracker) \n123. \n \nNorth Eastern Road-Corridor \nAsset Management Project \n(NERAMP) \n\uf0b7 \nFinancial statements May not be suitable for another \npurpose. \n\uf0b7 \nMaintenance of one bank account denominated in United \nStates Dollars with Bank of Uganda. \n124. \n \nBusega \u2013 Mpigi Road Project \n\uf0b7 \nFunds Utilization \n\uf0d8 Diversion of Project funds \u2013 UGX.36,431,557,233 \n\uf0b7 \n\uf0b7 \nLow disbursement of project funds \n\uf0b7 \nDelayed procurement", "metadata": {"page": 214, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "207 \n \n125. \n \nRoad Sector Support Project 4 \n(RSSP4) \n\uf0b7 \nCompensation to the Project Affected Persons (PAPs) \n\uf0d8 Delayed payment to Project Affected Persons (PAPs) \n\uf0d8 Land Acquisition ( Transfer/ sub-division of land) \n\uf0d8 Delayed civil works \n\uf0d8 Lack of evidence on approval of reviewed designs \n\uf0b7 \nInter \u2013 Project Re-allocations-UGX. 10,397,460,757 \n\uf0b7 \nNoncompliance with contractual and statutory requirements \n(Insurance, Health and safety, NSSF, Laboratory equipment, \nand contractor mobilization) \n \n3.2 Qualified Opinions \n \nS/N \nENTITY \nBASIS OF OPINION \nKEY AUDIT MATTERS / EMPHASIS \nOF MATTER / OTHER MATTERS / \nCOMPLIANCE MATTERS \n \nEDUCATION SECTOR", "metadata": {"page": 215, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "EDUCATION SECTOR \n \n1.  Mandela National \nStadium Limited - \nNamboole \n\uf0b7 \nIrregular Disclosure \nof Going Concern \n\uf0b7 \nAccumulation of Payables to UGX. \n4,152,001,314 as at 30th June 2018. \n\uf0b7 \nAccumulation of Receivables to \nUGX.1,772,813,135 as at 30th June \n2018. \n\uf0b7 \nRevenue shortfall of UGX \n694,000,000 (15%) \n\uf0b7 \nIrregularities in outsourcing of \nMandela Sports Hotel \n\uf0b7 \nIncreased Encroachment on Stadium \nLand. \n \nENERGY SECTOR \n \n2.  Uganda Electricity \nDistribution Company \nLtd (UEDCL) \u2013 6 month \nperiod ended 30th June \n2017", "metadata": {"page": 215, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "2017 \n\uf0b7 \nInappropriate \nassumptions on the \nuseful life of utility \nassets \n\uf0b7 \nFailure to allot shares for converted \nloan equity worth \nUGX.249,968,844,000 \n\uf0b7 \nOutstanding amount from Umeme Ltd \namounting UGX.65 billion", "metadata": {"page": 215, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "208 \n \n\uf0b7 \nUn-recognised revenue from the \nassets leased to UMEME Ltd by \nUEDCL \n\uf0b7 \nLong outstanding receivables \namounting UGX.68 bn from \ngovernment. \n \nACCOUNTABILITY SECTOR \n \n3.  Uganda Investment \nAuthority (UIA) \n\uf0b7 \nMisleading \nStatements of \nAppropriation \n\uf0b7 \nBudget shortfall of UGX.231,440,372 \n\uf0b7 \nUn-implement planned activities \nworth UGX.2,240,725,000 \n\uf0b7 \nUnauthorized excess expenditure \nabove appropriated amount of \nUGX.3,821,846,055 \n\uf0b7 \nOutstanding payables of \nUGX.2,326,247,505", "metadata": {"page": 216, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nDiversion of UGX.1,000,000,000 \nMeant for a Feasibility Study and \nProject Report for Kampala Industrial \nand Business Park, Namanve \n\uf0b7 \nFailure to Revise the Service Charge \nfrom 0.5% and Ground Rent for \nLeased Land  \n\uf0b7 \nCancelled Procurements worth \nUGX.2,417,186,147   \n\uf0b7 \nUnplanned Procurements - \nUGX.412,125,972  \n\uf0b7 \nIneligible Revision of Contract Price \nby more than 15%  -UGX.82,826,140 \n\uf0b7 \nIrregular Contract Amendment for \nAdditional Quantities \n\uf0b7 \nMissing personal files for Executive \nAssistant to the Executive Director, \nPersonal Assistant and Office \nAssistant \n \nSCIENCE SECTOR", "metadata": {"page": 216, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "209 \n \n4.  Uganda National Council \nof Science and \nTechnology \n\uf0b7 \nUnaccounted for \nFunds - \nUGX.179,858,250 \n \n\uf0b7 \nBudget shortfall of \nUGX.6,134,974,000 \n\uf0b7 \nLack of operational guidelines for the \nInnovation Fund Management \n\uf0b7 \nInspections of Projects \n\uf0b7 \nLack of a fully constituted Governing \nCouncil \n \nINFORMATION AND COMMUNICATION TECHNOLOGY SECTOR \n5.  Uganda Broadcasting \nCorporation (UBC) \n\uf0b7 \nPayment for non-\ndisclosed payables - \nUGX.494,913,134 \n\uf0b7 \nUnsupported Trade \nPayables -", "metadata": {"page": 217, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Payables - \nUGX.3,606,663,131 \n\uf0b7 \nUnaccounted for \nFunds UGX \n163,252,000 \n\uf0b7 \nRevenue shortfall of UGX.23.740bn\u2013 \nreceived UGX.12.540bn out of the \nbudget of UGX.36.280bn \n\uf0b7 \nOther Payables - UGX.46,332,244,709 \n\uf0b7 \nTrade and other receivables - \nincreased by 92% from UGX.13bn in \nthe financial year 2016/17 to \nUGX.25bn in the FY 2017/2018. \n\uf0b7 \nManagement of Bank Accounts \n\uf0b7 \nRemuneration of the  Revamp \nCommittee members \n\uf0b7 \nReview of the Revamp Committee \noutputs \n\uf0b7", "metadata": {"page": 217, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "outputs \n\uf0b7 \nInconsistency in the tenure of \nManaging Director \n\uf0b7 \nReview of performance of the Board \nof Directors \n\uf0b7 \nReview of Internal Audit performance \n\uf0b7 \nIrregular recruitment of staff/Head \nHunting \n\uf0b7 \nProcurement of Production Cameras \nand Accessories \u2013 UGX.236,921,112  \n\uf0b7 \nIrregular inclusion of a signatory on a \nBank Account \n \nJLOS", "metadata": {"page": 217, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "210 \n \n6.  Law Development \nCentre \n\uf0b7 \nMischarge of \nExpenditure UGX. \n143,520,000 \n\uf0b7 \nBudget Shortfall UGX. 1,092,987,150 \n\uf0b7 \nFailure to implement activities \n\uf0b7 \nDomestic Arrears UGX. 1,295,479,419 \n\uf0b7 \nNon-deduction of PAYE Tax and NSSF \nStandard contribution on gratuity \npayment of UGX. 905,280,000 \n\uf0b7 \nDelayed acquisition of Land titles at \nKibuga, Makerere, Kagugube, Kibuga \nKyadondo West Buganda, Bukoto, \nSabaadu and Kyadondo Mengo \n \nTRADE SECTOR \n \n7.  Uganda Export", "metadata": {"page": 218, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "7.  Uganda Export \nPromotion Board \n\uf0b7 \nMischarges of \nExpenditure-\nUGX.33,338,574 \n\uf0b7 \nUn-accounted for \nfunds- \nUGX.50,660,500 \n\uf0b7 \nBudget shortfall of UGX.440,174,957 \n(14%). \n\uf0b7 \nNon-implementation of planned \nactivities \n\uf0b7 \nLack of Certificate of compliance to \nNational Development Plans (NDPs) \n\uf0b7 \nNon Deduction of PAYE from staff - \nUGX.28,515,000 \n \nWORKS SECTOR \n \n8.  Uganda National Roads \nAuthority \n\uf0b7 \nMischarge of \nexpenditure - \nUGX.314,601,320,733 \n\uf0b7", "metadata": {"page": 218, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nAccumulation of domestic arrears to \nUGX.224,723,792,116 as at 30th June \n2018 from UGX.288,712,880,023 last \nyear. \n\uf0b7 \nPayment of unbudgeted domestic \narrears amounting to \nUGX.257,342,732,289 \n\uf0b7 \nNugatory expenditure amounting to \nUGX.15,509,054,863 in interest on \ndelayed payments. \n\uf0b7 \nBudget Shortfall of \nUGX.1,327,579,924,254. \n\uf0b7 \nUnspent balance of \nUGX.153,101,449,686. \n\uf0b7 \nFailure to deliver planned outputs.", "metadata": {"page": 218, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "211 \n \n\uf0b7 \nImplementation of Road maintenance \nprojects; \n\uf0d8 Absence of detailed road \ncondition assessment \n\uf0d8 Delayed advance payment \n\uf0d8 Expired and Invalid \nperformance guarantees \n\uf0d8 Delayed payment of interim \npayment certificates \n\uf0d8 Delayed project works against \nschedule. \n\uf0d8 Overpayment \u2013 \nUGX.1,602,149,696 \n\uf0b7 \nLong outstanding receivables \u2013 \nUGX.414,712,475,445 \n\uf0b7 \nPotential loss of funds due to \nContingent Liabilities amounting to \nUGX.430,013,722,276. \n\uf0b7 \nDelayed return of residual titles to \nPAPs \n\uf0b7 \nUn-utilized Road Maintenance project \nfunds \u2013 UGX.2,907,291,011", "metadata": {"page": 219, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "9.  Uganda Railway \nCorporation \n\uf0b7 \nOverstatement of \nrevaluation gains on \nPPE \u2013 \nUGX.169,750,536,720 \n\uf0b7 \nUnspent balance of \nUGX.15,185,202,331 \n\uf0b7 \nDoubtful receivables not provided for \n\u2013 UGX.11,389,270,000 \n\uf0b7 \nIncrease in trade and other \nreceivables from UGX.15,870,630,000 \nto UGX.17,276,742,000 \n\uf0b7 \nIncrease in trade and other payables \nby 27% from UGX.4,956,919,000 to \nUGX.6,287,874,000 \n\uf0b7 \nAbsence of a joint verification report \non termination of the concession", "metadata": {"page": 219, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "212 \n \n\uf0b7 \nFailure to amend the accounting \nmanual following abolition of pre-\naudit function \n\uf0b7 \nUntitled land of over 362 square \nmeters at Nalukolongo leading to \nencroachment of some of the plots \n \n \n1.1 \nOther Audits \n \nS/N \nENTITY \nREMARK \n \nEDUCATION SECTOR \n1.  Nakivubo war memorial Stadium \n\uf0b7 \nAudit not done as No Financial \nStatements were produced \n \nLANDS SECTOR \n2.  National Housing & Construction Company Limited \n\uf0b7 \nUn-completed Audit \n \nENERGY SECTOR \n3.  Uganda Electricity Distribution Company Ltd (UEDCL) \u2013 \n2017/18 \n\uf0b7 \nUn-completed Audit", "metadata": {"page": 220, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nUn-completed Audit \n \nWORKS SECTOR \n \n4.  Road Sector Support Project 5 (RSSP5) Bumbobi-\nLwakhaka and Rukungiri-Kihihi-Ishasha/Kanungu road \nworks project \n\uf0b7 \nAudit in-progress \n5.  Albertine region sustainable development project \n(ARSDP) \n\uf0b7 \nAudit in-progress \n \nACCOUNTABILITY SECTOR \n \n6.  Uganda Livestock Industries \n\uf0b7 \nAudit not done \n7.  Credit Reference Bureau \n\uf0b7 \nAudit not done \n8.  Micro Finance Support Centre (MSCL) \n\uf0b7 \nAudit not done \n9.  Custodian Board \n\uf0b7 \nUn-completed Audit \n \nHEALTH SECTOR \n \n10.  Uganda Nurses and Midwives Council \n\uf0b7 \n\uf0b7 \nUn-completed Audit \n213", "metadata": {"page": 220, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "214 \n \n \nANNEXURE IV: SUMMARY FINDINGS OF LOCAL GOVERNMENTS \n4.1 Qualified Opinions \nSN. \nENTITY \nBASIS FOR QUALIFIED \nOPINION \nSUMMARY OF ISSUES \n \nGULU \nBRANCH \n \n \n1.  \nAmuru DLG \n\uf0b7 Mischarged expenditure \n\uf0b7 Unaccounted for funds \n \n\uf0b7 \nPerformance of Youth Livelihood Programme \n\uf0b7 \nFunding of the program \n\uf0b7 \nNon \u2013 compliance with the repayment \nschedule \n\uf0b7 \nTransfer of recovered funds to the recovery \naccount in BOU \n\uf0b7 \nInspection of performance of youth projects \n\uf0b7 \nNon \u2013 existence of Youth Interest Groups \n\uf0b7 \nImplementation of the Uganda Road Fund \n\uf0b7 \nBudget performance", "metadata": {"page": 222, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nBudget performance \n\uf0b7 \nStatus of implementation \n\uf0b7 \nSummary of exceptions raised in the PPDA \nreport \n\uf0b7 \nManagement of natural resources \n\uf0b7 \nLack of legal ownership of land, forests \nreserves and wetlands \n\uf0b7 \nLack of land office and staffing \n\uf0b7 \nUnlicensed activities on natural resources \n\uf0b7 \nManagement of capitation grants \n\uf0b7 \nDisclosure of capitation grants in financial \nstatements \n\uf0b7 \nBasic medical equipment \n\uf0b7 \nStatus of basic medical equipment \n\uf0b7 \nLack of competent staff to handle medical \nequipment \n\uf0b7 \nNon utilization of medical equipment", "metadata": {"page": 222, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "215 \n \n2.  \nApac DLG \n\uf0b7 Unsupported \nexpenditure \ntransactions \n\uf0b7 Unexplained adjustment \n \n\uf0b7 \nPerformance of Youth Livelihood Programme \n\uf0b7 \nFunding of the program \n\uf0b7 \nNon \u2013 compliance with the repayment \nschedule \n\uf0b7 \nTransfer of recovered funds to the recovery \naccount in BOU \n\uf0b7 \nInspection of performance of youth projects \n\uf0b7 \nImplementation of the Uganda Road Fund \n\uf0b7 \nBudget performance \n\uf0b7 \nStatus of implementation \n\uf0b7 \nUnsupported domestic arrears \n\uf0b7 \nUnbudgeted for domestic arrears \n\uf0b7 \nLoss of district motor cycles \n\uf0b7 \nOutstanding electricity bill \n\uf0b7 \nManagement of natural resources \n\uf0b7", "metadata": {"page": 223, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Management of natural resources \n\uf0b7 \nLack of legal ownership of land, forest \nreserves and wetlands \n\uf0b7 \nUnlicensed/illegal activities on Natural \nResources \n\uf0b7 \nPhysical Planning Committees \n\uf0b7 \nExistence of Physical Planning Committee \n\uf0b7 \nCapitation grant in Aninolal Primary school \n\uf0b7 \nDisclosure of capitation grant funds in financial \nstatements \n\uf0b7 \nStatus of basic medical equipment \n\uf0b7 \nInventory of Medical Equipment \n\uf0b7 \nCondition of Medical Equipment \n3.  \nKitgum DLG \n\uf0b7 Unaccounted for funds \n \n\uf0b7 \nPerformance of Youth Livelihood Programme \n\uf0b7 \nFunding of the programme \n\uf0b7 \nNon- compliance with the repayment schedule \n\uf0b7 \nTransfer of recovered funds to the recovery \naccount in BOU \n\uf0b7 \nInspection of performance of youth projects \nInspection of performance of youth projects \n\uf0b7 \nImplementation of the Uganda Road Funds \n\uf0b7 \nBudget performance", "metadata": {"page": 223, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "216 \n \n\uf0b7 \nStatus of implementation \n\uf0b7 \nPension and gratuity arrears \n\uf0b7 \nLocal revenue shortfall \n\uf0b7 \nUnaccounted for SFG funds \n\uf0b7 \nDiversion of funds to non- budgeted for \nprojects \n\uf0b7 \nAbandoned construction of motorized water \nsolar system in Loborom HCIII Labongo \nLayamo sub counties \n\uf0b7 \nSummary of exceptions raised in the PPDA \nreport \n\uf0b7 \nManagement of natural resources \n\uf0b7 \nLack of legal ownership of land, forests \nreserves and wetlands \n\uf0b7 \nUnlicensed Activities on Natural Resources \n\uf0b7 \nAbsence of a District Environmental \nCommittee \n\uf0b7 \nManagement of road equipment \n\uf0b7 \nFailure to Maintain Road Equipment Records \n\uf0b7", "metadata": {"page": 224, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nStatus of basic medical equipment \n\uf0b7 \nAbsence of Basic Medical Equipment \n\uf0b7 \nPoor  condition of medical equipment \n\uf0b7 \nLack of qualified staff to Operate medical \nequipment in Health Units \n\uf0b7 \nPhysical planning committee \n\uf0b7 \nExistence of Physical Planning Committee \n4.  \nKole DLG \n\uf0b7 \nFunds not accounted \nfor \n \n\uf0b7 \nPerformance of Youth Livelihood Programme \n\uf0b7 \nImplementation of the Uganda Road Funds \n\uf0b7 \nBudget Performance \n\uf0b7 \nStatus of implementation of URF \n\uf0b7 \nUnder collection of local revenue \n\uf0b7 \nSummary of exceptions raised in the PPDA \nreport \n\uf0b7 \nPhysical Planning Committee \n\uf0b7 \nExistence of Physical Planning Committee", "metadata": {"page": 224, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "217 \n \n\uf0b7 \nManagement of Natural Resources \n\uf0b7 \nLack of legal ownership of land, forests \nreserves and wetlands \n\uf0b7 \nStatus of Basic Medical Equipment \n\uf0b7 \nCondition of Medical Equipment \n5.  \nLira DLG \n\uf0b7 Mischarged expenditure \n\uf0b7 Unaccounted for funds \n\uf0b7 Unreconciled payments \non the Lira DLG General \nAccount \n\uf0b7 Unexplained payments \n\uf0b7 Unacknowledged \nremittances to Financial \nInstitutions \n \n\uf0b7 \nPerformance of Youth Livelihood Programme \n\uf0b7 \nFunding of the Programme \n\uf0b7 \nNon-compliance with the repayment schedule \n\uf0b7 \nFailure to Transfer recovered funds to the \nrecovery account in BOU \n\uf0b7 \nImplementation of the Uganda Road Fund", "metadata": {"page": 225, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Implementation of the Uganda Road Fund \n\uf0b7 \nBudget Performance \n\uf0b7 \nStatus of Implementation \n\uf0b7 \nUnder collection of local revenue \n\uf0b7 \nUnpaid salaries, pension and gratuity arrears \n\uf0b7 \nUnderstaffing \n\uf0b7 \nSummary of exceptions raised in the PPDA \naudit report \n \n\uf0b7 \nManagement of Natural Resources \n\uf0b7 \nUnlicensed activities on natural resources \n\uf0b7 \nManagement of solid waste at Aler Farm \n\uf0b7 \nPhysical Planning Committee \n\uf0b7 \nExistence of Physical Planning Committee \n\uf0b7 \nStatus of Basic Medical Equipment \n\uf0b7 \nCondition of Medical Equipment \n6.  \nPader DLG \n\uf0b7 \nUn-disclosed Advances \n\uf0b7 \nUnaccounted for Funds \n \n\uf0b7 \nPerformance of Youth Livelihood Programme \n\uf0b7", "metadata": {"page": 225, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nFunding of the Program \n\uf0b7 \nNoncompliance with the Repayment Schedule \n\uf0b7 \nFailure to transfer recovered funds to the \nrecovery account in BOU \n\uf0b7 \nInspection of Performance of Youth projects \n\uf0b7 \nImplementation of the Uganda Road Funds \n\uf0b7 \nBudget Performance \n\uf0b7 \nStatus of implementation", "metadata": {"page": 225, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "218 \n \n\uf0b7 \nUnpaid Pensions Arrears \n\uf0b7 \nUnder Collection of Local Revenue \n\uf0b7 \nNon-disbursement of YLP Project Funds to \nYouth Interest Groups \n\uf0b7 \nSummary of exceptions raised in the PPDA \naudit report \n\uf0b7 \nManagement of natural resources \n\uf0b7 \nLack of legal ownership of land, forests \nreserves and wetlands \n\uf0b7 \nUnlicensed /illegal activities on Natural \nresources \n\uf0b7 \nStatus of Basic Medical Equipment \n\uf0b7 \nPhysical Planning Committee \n\uf0b7 \nExistence of Physical Planning Committee \n\uf0b7 \nPerformance of Physical Planning the \nCommittee \n \nKAMPALA \nBRANCH \n \n \n7.  \nMukono MC Misstatement of Financial \nStatement \n\uf0b7", "metadata": {"page": 226, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Statement \n\uf0b7 \nBudget Performance under Uganda Road Fund \n\uf0b7 \nUnder collection of Revenue - Property Tax \n\uf0b7 \nCompliance Matters \n\uf0b7 \nLack of a landfill at the compositing facility \n\uf0b7 \nLack of Contract management plans and \nImplementation Reports \n\uf0b7 \nConstruction of a 10 bed Maternity ward at \nGoma HC III \n\uf0b7 \nLack of a contract Implementation plan and \nSupervision Reports \n \nMASAKA \nBRANCH \n \n \n \n \n \n \n8.  \nLyantonde \nDLG \n\uf0b7 Mischarged of \nexpenditure \n\uf0b7 \nYLP-Low Recovery of Funds \n\uf0b7 \nURF-Performance of URF", "metadata": {"page": 226, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "219 \n \n \n\uf0b7 \nUnder Collection of Local Revenue \n\uf0b7 \nDelayed disbursement of YLP funds 2017/18 \n\uf0b7 \nUnlicensed activities on Natural Resources \n\uf0b7 \nCondition of Medical Equipment \n \nMBARARA \nBRANCH \n \n \n9.  \nIshaka-\nBushenyi MC \n\uf0b7 Missing Procurement \nRecords \n \n \n\uf0b7 \nIncompletely constituted Urban Physica \n\uf0b7 \nPlanning Committee Incompletely constituted \nUrban Physical Planning Committee \n\uf0b7 \nCondition of Medical Equipment in Health \nCentre IV \n\uf0b7 \nInadequate Equipment for Garbage Collection \nand Disposal \n \nMOROTO \nBRANCH \n \n \n10.", "metadata": {"page": 227, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "10.  \nKotido DLG \n\uf0b7 Unsupported Pension \nPayments \n \n\uf0b7 \nYLP-Low Recovery of Funds \n\uf0b7 \nURF-Performance of URF \n\uf0b7 \nRelease of Funds for the implementation of \nDuplicated Sub-Projects under NUSAF III \n\uf0b7 \nUn-Spent Conditional Grant \n\uf0b7 \nUnder-Collection of Local Revenue \n\uf0b7 \nDelays in Implementation of NUSAF Sub-\nProjects \n\uf0b7 \nConstruction of Council Hall \n\uf0b7 \nIncomplete and abandoned Contractual \nObligations \n\uf0b7 \nUn-Sustainable Accumulation of Domestic \nArrears \n\uf0b7 \nLack of Land Titles \n\uf0b7 \nInadequate Infrastructure in UPE Schools \n\uf0b7 \nComposition of Physical Planning Committee \n11.  \nAmudat DLG \uf0b7 Unsupported domestic \narrears \n \n\uf0b7 \nYLP-Low Recovery of Funds \n\uf0b7 \nURF-Performance of URF", "metadata": {"page": 227, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "220 \n \n\uf0b7 \nUnder collection of local revenue UGX \n25,045,553 \n\uf0b7 \nUnaccounted for funds \n\uf0b7 \nNon remittance of statutory deductions \n\uf0b7 \nEducation Development Grant \n\uf0b7 \nIncomplete works \n\uf0b7 \nNUSAF3 Implementation \n\uf0b7 \nCommunity Access Roads (CARs) \n\uf0b7 \nDistrict Environment Committee \n\uf0b7 \nCapitation grants \n\uf0b7 \nCapitation grant not in agreement with \nenrolment \n12.  \nKotido MC \n\uf0b7 Unaccounted for Funds \n \n\uf0b7 \nUnder Collection of Local Revenue \n\uf0b7 \nUnrealised Budget on Government grants \n\uf0b7 \nLack of Basic Medical Equipment in Health \nFacilities \n\uf0b7", "metadata": {"page": 228, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Facilities \n\uf0b7 \nManagement of Natural resources \n\uf0b7 \nAbsence  of a Municipal Environmental \nCommittee \n\uf0b7 \nGarbage collection for Municipal Council \n\uf0b7 \nFailure to Undertake sensitization activities \nregarding garbage management \n\uf0b7 \nLack of a garbage management system \n \nSOROTI \nBRANCH \n \n \n13.  \nAmolatar \nDLG \n\uf0b7 Unaccounted for Funds \n\uf0b7 Unverified Expenditure \n\uf0b7 Unsupported Payments \nfor Pension and \nGratuity Arrears \n \n\uf0b7 \nYLP-Low Recovery of Funds \n\uf0b7 \nURF-Performance of URF \n\uf0b7 \nUnder Collection of Local Revenue \n\uf0b7 \nFinancing the  NUSAF 3 Program \n\uf0b7 \nUnder Absorption of NUSAF 3 Project Funds \n\uf0b7", "metadata": {"page": 228, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nFailure to Dispose of Assets \n\uf0b7 \nLack of Basic Medical Equipment in Health \nFacilities \n\uf0b7 \nCarrying out illegal activities on the Wet lands \nand Lake shores", "metadata": {"page": 228, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "221 \n \n\uf0b7 \nEncroachment on forests reserves \n\uf0b7 \nLack of proper demarcation of Natural \nresources\u2019 boundaries \n\uf0b7 \nFairness of Evaluation \n\uf0b7 \nTarmacking/Low cost Sealing of Corner \nBangladesh \n\uf0b7 \nAward of VAT Contracts to non VAT registered \ncontractor \n\uf0b7 \nUn-Updated Procurement contract Register \n\uf0b7 \nCapitation - Lack of Financial statements \n\uf0b7 \nCapitation Grant release to School \n\uf0b7 \nProcurement Compliance review by PPDA \n14.  \nAmuria DLG \n\uf0b7 Unsupported Pension \nand Gratuity Payments \n\uf0b7 Mischarge of \nExpenditure \n\uf0b7 Non-Disclosure of Un-\nSpent Balance in the \nFinancial statements \n \n\uf0b7", "metadata": {"page": 229, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nYLP-Low Recovery of Funds \n\uf0b7 \nURF-Performance of URF \n\uf0b7 \nDomestic Arrears \n\uf0b7 \nUnder Collection of Local Revenue \n\uf0b7 \nUnder Staffing \n\uf0b7 \nInfrastructure in UPE Schools \n\uf0b7 \nConstruction of Two classroom block at \nAgereger Primary School \n\uf0b7 \nMissing District Assets \n \n\uf0b7 \nShortage of Medical equipment in various \ndepartments \n\uf0b7 \nLack of a District Physical Development Plan \n\uf0b7 \nUnlicensed activities on the Natural Resources \n15.  \nKumi MC \n\uf0b7 Unaccounted for funds \n\uf0b7 Unsupported  Pension \nand Gratuity Payments \n \n\uf0b7 \nURF-Performance of URF \n\uf0b7 \nUnder Collection of Local Revenue \n\uf0b7", "metadata": {"page": 229, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nFailure to remit shared revenue to Lower Local \nGovernments \n\uf0b7 \nLack of land titles for Municipal Land \n\uf0b7 \nAward of VAT inclusive contracts to Non VAT \nRegistered Persons \n\uf0b7 \nCapitation - Failure to prepare Termly \nFinancial Statements", "metadata": {"page": 229, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "222 \n \n\uf0b7 \nPoor pupil to facilities ratio \n\uf0b7 \nMinimum Infrastructure Requirements for UPE \nSchools \n\uf0b7 \nConstruction of a 5 stance pit latrine at Kapata \nPrimary School \n\uf0b7 \nConstruction of  a 3 stance water closet \n\uf0b7 \nBudget performance FOR UWEP \n \n\uf0b7 \nLack of a Municipality Environmental Action \nPlan \n\uf0b7 \nLack of proper demarcation of Natural \nresources\u2019 boundaries \n\uf0b7 \nCarrying out illegal activities on the Wet lands \n\uf0b7 \nLack of Register for Wetlands and Forests \n\uf0b7 \nStatus of Medical Equipment at Kumi HCIV \n\uf0b7 \nLack of a Physical Planning Committee \n\uf0b7 \nCapitation grants in UPE Schools \n \n4.2 Unqualified Opinions \nSN.", "metadata": {"page": 230, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "SN. \nENTITY \nKEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / \nCOMPLIANCE MATTERS \n \nArua Branch \n \n1.  \nArua DLG \n \n\uf0b7 \nYLP-Low Recovery of Funds \n\uf0b7 \nURF-Performance of URF \n\uf0b7 \nUnspent Balance \n\uf0b7 \nUnlicensed Activities on Natural Resources \n\uf0b7 \nFailure to Prepare Annual District State of the Environment Report. \n\uf0b7 \nBudget for Physical Planning Committee. \n\uf0b7 \nCapitation Grant Release \n\uf0b7 \nRetired Staff still on Payroll \n\uf0b7 \nLack of Land Titles \n2.  \nArua MC \n\uf0b7 \nYLP-Low Recovery of Funds \n\uf0b7 \nURF-Performance of URF", "metadata": {"page": 230, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "223 \n \n\uf0b7 \nTrade Creditors \u2013URF \n\uf0b7 \nPotential Loss of Funds due to Intention to Sue the Municipal Council \n\uf0b7 \nPoor Debt Collection Management \n\uf0b7 \nFailure to Pay Approved Gratuities \n\uf0b7 \nViolation of the Commitment Control System \n\uf0b7 \nBudget Performance of Youth Livelihood Programme- 2017/18 \n\uf0b7 \nBudget Performance of UWEP \n\uf0b7 \nLate Access to funds by YIGs \n\uf0b7 \nInadequate equipment and facilities to manage garbage \n\uf0b7 \nCondition of Medical Equipment at River Oli HCIV \n\uf0b7 \nLack of Competent staff to handle ophthalmic Medical Equipment \n\uf0b7 \nEncroachment on Wetlands and River Banks \n3.  \nAdjumani DLG \n \n\uf0b7 \nYLP-Low Recovery of Funds \n\uf0b7", "metadata": {"page": 231, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nURF-Performance of URF \n\uf0b7 \nLack of updated wetland register and un-demarcated wetlands \n\uf0b7 \nInadequate Medical Equipment in Adjumani General Hospital \n\uf0b7 \nUnder-funding \u2013Capitation Grant \n4.  \nNebbi DLG \n \n\uf0b7 \nYLP-Low Recovery of Funds \n\uf0b7 \nURF-Performance of URF \n\uf0b7 \nDestruction of Artificial forest under NUSAF3 Project \n\uf0b7 \nDelayed Release of NUSAF 3 project Funds to the Beneficiary Groups \n\uf0b7 \nDefects identified in a two Class Ro Block at Otwago Non-Formal \nEducation Learning Centre \n\uf0b7 \nUnderstaffing \n\uf0b7 \nFailure to gazette and monitor wetlands \n\uf0b7 \nFailure to provide the prescribed documentation for road equipment \n\uf0b7 \nLack of required Medical Equipment \n\uf0b7 \nIrregular Maintenance of Medical Equipment", "metadata": {"page": 231, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Irregular Maintenance of Medical Equipment \n \n5.  \nNebbi MC \n \n\uf0b7 \nFailure to update Property Valuations list \n\uf0b7 \nFailure to charge and collect property rates \n\uf0b7 \nUnlicensed activities on Natural resources", "metadata": {"page": 231, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "224 \n \n\uf0b7 \nPoor management of garbage disposal \n \n6.  \nMaracha DLG \n \n\uf0b7 \nYLP-Low Recovery of Funds \n\uf0b7 \nURF-Performance of URF \n\uf0b7 \nAbsence of a Distinct Environmental Committee \n\uf0b7 \nUnlicensed activities on Natural resources \n\uf0b7 \nCondition of medical equipment \n\uf0b7 \nUnder-collection of Local Revenue \n\uf0b7 \nFailure to convene Quarterly Physical planning Meetings \n \n7.  \nKoboko DLG \n \n\uf0b7 \nYLP-Low Recovery of Funds \n\uf0b7 \nURF-Performance of URF \n\uf0b7 \nUnderstaffing in Koboko Hospital \n\uf0b7 \nInadequate/shortage of medical equipment \n\uf0b7", "metadata": {"page": 232, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nLack of a Land register, wetland register and unclear boundaries of \nNatural resources of the district \n\uf0b7 \nUn-licensed activities on the Kochi River \n\uf0b7 \nLack of a District environment Committee \n\uf0b7 \nFailure to approve development plans by the Physical Planning \nCommittee (PPC) \n \n8.  \nKoboko MC \n \n\uf0b7 \nYLP-Low Recovery of Funds \n\uf0b7 \nURF-Performance of URF \n\uf0b7 \nUnder collection of revenue/Local revenue shortfall UGX 171,767,355 \n\uf0b7 \nUnaccounted for funds UGX 10,621,002 \n\uf0b7 \nCash Payments for various activities using the imprest account \n\uf0b7 \nUnpaid Pension and Gratuity Liabilities UGX 156,655,291 \n\uf0b7 \nFailure to maintain logbooks for road equipment and machinery \n\uf0b7", "metadata": {"page": 232, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nBy-laws regarding garbage management in the Municipality still in Draft \nform \n\uf0b7 \nLack of garbage transportation equipment and machinery \n\uf0b7 \nLack of legal ownership of the wetlands of the Municipality", "metadata": {"page": 232, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "225 \n \n\uf0b7 \nEncroachment on Apa river wetlands \n\uf0b7 \nUnlicensed Car Washing Point in the wetlands along Apa River \n \n9.  \nYumbe DLG \n \n\uf0b7 \nYLP-Low Recovery of Funds \n\uf0b7 \nURF-Performance of URF \n\uf0b7 \nUnspent Balance not returned to the Consolidated Fund \n\uf0b7 \nDelayed Disbursement of Funds to Groups \n\uf0b7 \nFailure to Remit Sub-counties\u2019 Share of Collected Local Revenue \n\uf0b7 \nNugatory Expenditure \n\uf0b7 \nLack of Budget Provisions for the Committee \n\uf0b7 \nFailure to Issue Occupational Permits, Monitor and Control Developments \n\uf0b7 \nCondition of Medical equipment \n\uf0b7 \nInspections of Health Centres \n\uf0b7 \nAward of Contract to a Company that Failed the Eligibility Test", "metadata": {"page": 233, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nWasteful Expenditure on Kurunga \u2013 Tokuru Road \n\uf0b7 \nPPDA Reports for FY 2017/18 \n \n10.  \nZombo DLG \n \n\uf0b7 \nYLP-Low Recovery Of Funds \n\uf0b7 \nURF-Performance of URF \n\uf0b7 \nUnder collection of Local Revenue \n\uf0b7 \nUnder staffing \n\uf0b7 \nLack of legal ownership of land, forests reserves and wetlands. \n\uf0b7 \nUnlicensed activities on Natural resources \n \n11.  \nPakwach DLG \n \n\uf0b7 \nURF-Performance of URF \n\uf0b7 \nWrong calculation of PAYE deductions \n\uf0b7 \nSummary of exceptions raised in the PPDA report for F/Y 2017/18 \n\uf0b7 \nEncroachment and illegal Activities on wetlands and Forest reserves in \nthe district \n\uf0b7 \nthe district \n\uf0b7 \nInventory of medical equipment \n\uf0b7 \nLack of Fully Constituted Physical Planning Committee", "metadata": {"page": 233, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "226 \n \n12.  \nMoyo DLG \n \n\uf0b7 \nYLP-Low Recovery Of Funds \n\uf0b7 \nURF-Performance of URF \n\uf0b7 \nTrade Creditors \u2013URF \n\uf0b7 \nPotential Loss of Funds due to Intention to Sue the Municipal Council \n\uf0b7 \nPoor Debt Collection Management \n\uf0b7 \nFailure to Pay Approved Gratuities \n\uf0b7 \nBudget Performance of Youth Livelihood Programme- 2017/18 \n\uf0b7 \nUnder-collection of Local Revenue. \n\uf0b7 \nPPDA Audit Report \n\uf0b7 \nFailure to Prepare Annual District State of the Environment Report. \n\uf0b7 \nUnlicensed Activities on Natural Resources \n\uf0b7 \nCondition of Medical Equipment \n \n \nFort portal \nBranch \n \n13.", "metadata": {"page": 234, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "13.  \nKamwenge DLG \n \n\uf0b7 \nYLP-Performance \n\uf0b7 \nUnderfunding of the programme \n\uf0b7 \nNoncompliance with the Repayment Schedule \n\uf0b7 \nTransfer of Recovered Funds to the Recovery Account in BOU. \n\uf0b7 \nInspection of Performance of Youth projects \n\uf0b7 \nURF-Performance of URF \n\uf0b7 \nUnrealized Government Releases \n\uf0b7 \nLack of land titles \n\uf0b7 \nManagement of Natural Resources \n\uf0b7 \nLack of legal ownership of land, forest reserves and wetlands \n\uf0b7 \nLack of a District Environmental Committee \n\uf0b7 \nCapitation Grant \n\uf0b7 \nUnderfunding \n\uf0b7 \nUnder Staffing \n\uf0b7 \nStatus of Basic Medical Equipment \n\uf0b7 \nInventory of Medical Equipment \n\uf0b7 \nCondition of Medical Equipment \n\uf0b7 \nCondition of Medical Equipment \n\uf0b7 \nCompetence of Staff to Handle Medical Equipment", "metadata": {"page": 234, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "227 \n \n\uf0b7 \nPhysical Planning Committee \n\uf0b7 \nUn performing physical planning Committee \n \n14.  \nFort Portal MC \n \n \n \n\uf0b7 \nYLP-Low Recovery Of Funds \n\uf0b7 \nUnderfunding of the Programme \n\uf0b7 \nFailure to transfer recovered funds to the recovery account in BoU \n\uf0b7 \nURF-Performance of URF \n\uf0b7 \nLocal Revenue Shortfall - Contracted Revenue \n\uf0b7 \nManagement of Natural Resources \n\uf0b7 \nIllegal activities on Natural resources \n15.  \nKabarole DLG \n\uf0b7 \nYLP-Low Recovery Of Funds \n\uf0b7 \nFunding of the Programme Noncompliance with the Repayment \nSchedule \n\uf0b7 \nFailure to Transfer Recovered Funds to the Recovery Account in BOU. \n\uf0b7", "metadata": {"page": 235, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nInspection of Performance of Youth projects \n\uf0b7 \nURF-Performance of URF \n\uf0b7 \nUnder Collection of Local Revenue \n\uf0b7 \nStatus of Basic Medical Equipment \n\uf0b7 \nInadequate/ Un-available/ Faulty Medical Equipment \n \n16.  \nKasese DLG \n \n\uf0b7 \nYLP-Low Recovery Of Funds \n\uf0b7 \nFunding of the Programme Noncompliance with the Repayment \nSchedule \n\uf0b7 \nFailure to Transfer Recovered Funds to the Recovery Account in BOU. \n\uf0b7 \nInspection of Performance of Youth projects \n\uf0b7 \nURF-Performance of URF \n\uf0b7 \nManagement of Natural Resources \n\uf0b7 \nLack of Legal Ownership of Land, Forests Reserves and Wetlands. \n\uf0b7 \nUnlicensed/Illegal Activities on Natural Resources \n\uf0b7 \nStatus of Basic Medical Equipment \n\uf0b7 \n\uf0b7 \nInventory of Medical Equipment \n\uf0b7 \nPoor Condition of Medical Equipment \n\uf0b7 \nCapitation Grant", "metadata": {"page": 235, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "228 \n \n\uf0b7 \nLack of financial statements and books of accounts for financial year \n2017/2018 \n\uf0b7 \nLack of an Annual Budget for Financial year 17/18 \n17.  \nBundibugyo DLG \n\uf0b7 \nURF-Performance of URF \n\uf0b7 \nFunds not accounted for \n\uf0b7 \nLocal Revenue Shortfall \n\uf0b7 \nUnderfunding of Youth Livelihood Programme \n\uf0b7 \nInspection of Performance of Youth Projects \n\uf0b7 \nGarnish Orders fr Court Cases \n\uf0b7 \nFailure to remit Statutory deductions \n\uf0b7 \nCapitation Grants \n\uf0fc Lack of Financial Statements and Books of Accounts - Busu \nPrimary School \n\uf0b7 \nManagement of Natural Resources \n\uf0fc Failure to Demarcate and Monitor Natural resources \n\uf0fc Unlicensed Activities on the Forest Reserves", "metadata": {"page": 236, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0fc Unlicensed Activities on the Forest Reserves \n\uf0fc Failure to Constitute the District Environment Committee \n \n\uf0b7 \nManagement of Procurement \n\uf0b7 \nPayments made to companies over and above the awarded contract price \n\uf0b7 \nStatus of Basic Medical Equipment \n\uf0fc Inadequate Medical Equipment \n \n18.  \nNtoroko DLG \n\uf0b7 \nPerformance of UR \n\uf0b7 \nOver-Payment of Salary Deductions \n\uf0b7 \nManagement of Natural Resources \n\uf0b7 \nUnlicensed/Illegal Activities on Natural Resources \n\uf0b7 \nLack of District Environmental Committee \n\uf0b7 \nStatus of Basic Medical Equipment \n\uf0b7 \nInadequate Medical Equipment \n19.  \nBunyangabu DLG \n\uf0b7 \nPERFORMANCE OF URF URF-Performance of URF \n\uf0b7 \nLack of Land Titles \n\uf0b7 \nManagement of Procurement \n\uf0b7 \nManagement of Procurement \n\uf0b7 \nIrregular Direct Procurements \n\uf0b7 \nManagement of Natural Resources", "metadata": {"page": 236, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "229 \n \n\uf0b7 \nIllegal Activities on Natural Resources \n\uf0b7 \nAbsence of a District Environmental Committee \n\uf0b7 \nInadequate/ Un-available/ Faulty Medical Equipment \n\uf0b7 \nAvailability of Skilled Personnel to Manage Medical Equipment \n\uf0b7 \nRoad Equipment \n\uf0b7 \nLack of Logbooks for Se Motor Vehicles \n\uf0b7 \nAudit of Physical Planning Committees \n\uf0b7 \nLack of a District Physical Development Plan \n\uf0b7 \nBudget for the Physical Planning Committee \n20.  \nKyegegwa DLG \n\uf0b7 \nURF-Performance of URF \n\uf0b7 \nBudget performance \n\uf0b7 \nStatus of Implementation \n\uf0b7 \nYLP-Low Recovery Of Funds \n\uf0b7 \nUnderfunding of the Youth Livelihood Programme (2017/2018) \n\uf0b7 \nNon-compliance with the Repayment Schedule \n\uf0b7", "metadata": {"page": 237, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nFailure to transfer recovered funds to the recovery account in BOU. \n\uf0b7 \nInspection of Performance of Youth projects \n\uf0b7 \nManagement of Natural Resources \n\uf0b7 \nUnlicensed/Illegal Activities on Natural Resources \n\uf0b7 \nLack of District Environmental Committee \n\uf0b7 \nStatus of Basic Medical Equipment \n\uf0b7 \nInadequate Medical Equipment \n\uf0b7 \nPoor Condition of Medical Equipment \n\uf0b7 \nManagement of Road Equipment \n\uf0b7 \nFailure to maintain Road Equipment Records \n\uf0b7 \nLack of Land Titles \n21.  \nKyenjojo DLG \n\uf0b7 \nYLP-Low Recovery Of Funds \n\uf0b7 \nUnderfunding of the programme \n\uf0b7 \nNoncompliance with the Repayment Schedule \n\uf0b7 \nTransfer of Recovered Funds to the Recovery Account in BOU. \n\uf0b7 \nInspection of Performance of Youth projects \n\uf0b7 \n\uf0b7 \nPPERFORMANCE OF URF \n\uf0b7 \nBudget performance \n\uf0b7 \nStatus of Implementation \n\uf0b7 \nCapitation Grant", "metadata": {"page": 237, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "230 \n \n\uf0b7 \nLack of Financial Statements for the FY 2017/18 \n\uf0b7 \nPayroll \n\uf0b7 \nCommuted Pension and Gratuity (CPG) Over Payments \n\uf0b7 \nAudit of Physical Planning Committees \n\uf0b7 \nLack of a District Physical Development Plan \n\uf0b7 \nAbsence of Budget Allocation for Physical Planning Committees \n\uf0b7 \nStatus of Basic Medical Equipment \n\uf0b7 \nInadequate Medical Equipment \n22.  \nKasese MC \n \n\uf0b7 \nYLP-LOW RECOVERY OF FUNDS \n\uf0b7 \nUnderfunding of the programme \n\uf0b7 \nNoncompliance with the Repayment Schedule \n\uf0b7 \nFailure to Transfer of Recovered Funds to the Recovery Account in BOU. \n\uf0b7 \nInspection of Performance of Youth projects \n\uf0b7 \nPERFORMANCE OF URF \n\uf0b7", "metadata": {"page": 238, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "PERFORMANCE OF URF \n\uf0b7 \nDonor Funds Shortfall \n\uf0b7 \nLocal Revenue Shortfall \n\uf0b7 \nDomestic Arrears \n\uf0b7 \nManagement of Road Equipment \n\uf0b7 \nIdle Road Equipment \n\uf0b7 \nGarbage Management \n\uf0b7 \nNon-functional Equipment for Garbage collection and disposal \n\uf0b7 \nLack of a Proper Solid Waste Management System \n\uf0b7 \nManagement of Natural Resources \n\uf0b7 \nLack of Legal Ownership of Land and Wetlands \n\uf0b7 \nBudgets for the Physical Planning Committee \n \nGULU BRANCH \n \n23.  \nAgago DLG \n\uf0b7 \nPerformance of Youth Livelihood Program \n\uf0b7 \nFunding of the program \n\uf0b7 \nNon \u2013 compliance with the repayment schedule \n\uf0b7 \nTransfer of recovered funds to the recovery account in BOU \n\uf0b7 \nInspection of performance of youth projects", "metadata": {"page": 238, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Inspection of performance of youth projects \n\uf0b7 \nGratuity and pension arrears \n\uf0b7 \nMotor vehicles due for disposal \n\uf0b7 \nSummary of exceptions raised in the PPDA report", "metadata": {"page": 238, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "231 \n \n\uf0b7 \nManagement of Natural Resources \n\uf0b7 \nAbsence of a district environmental Committee \n\uf0b7 \nManagement of road equipment \n\uf0b7 \nFailure to maintain road equipment records \n\uf0b7 \nInadequate maintenance of road equipment \n\uf0b7 \nPhysical planning Committee \n\uf0b7 \nExistence of physical planning Committee \n\uf0b7 \nCapitation grant \n\uf0b7 \nLack of financial statements \n24.  \nAlebtong DLG \n\uf0b7 \nPerformance of Youth Livelihood Program \n\uf0b7 \nFunding of the program \n\uf0b7 \nNon \u2013 compliance with the repayment schedule \n\uf0b7 \nTransfer of recovered funds to the recovery account in BOU \n\uf0b7 \nInspection of performance of youth projects \n\uf0b7 \nImplementation of Uganda Road Funds \n\uf0b7 \nUnpaid gratuity, salaries and pension arrears \n\uf0b7", "metadata": {"page": 239, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nPayment for no work done \n\uf0b7 \nUnder staffing \n\uf0b7 \nManagement of natural resources \n\uf0b7 \nLack of legal ownership of land, forests reserves and wetlands \n\uf0b7 \nExistence of land office and staffing \n\uf0b7 \nDistrict environment Committee \n\uf0b7 \nUnlicensed/ Illegal activities on natural resources \n\uf0b7 \nManagement of road equipment \n\uf0b7 \nFailure to maintain road equipment records \n\uf0b7 \nStatus of basic medical equipment \n\uf0b7 \nPhysical planning Committee \n\uf0b7 \nFailure to institute a physical planning Committee \n\uf0b7 \nCapitation grant \n\uf0b7 \nCapitation grant releases to Agoro primary school \n\uf0b7 \nSupervision and monitoring reports by the district \n25.  \nApac municipal \ncouncil \n\uf0b7 \nImplementation of the Uganda Road Funds \n\uf0b7 \nUnpaid Pension Liabilities \n\uf0b7 \nUnpaid Pension Liabilities \n\uf0b7 \nSalary arrears \n\uf0b7 \nManagement of natural resources", "metadata": {"page": 239, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "232 \n \n\uf0b7 \nLack of legal ownership of land, forests reserves and wetlands \n\uf0b7 \nUnlicensed/ illegal activities on natural resources \n\uf0b7 \nManagement of Garbage \n\uf0b7 \nLack of bye-laws regarding garbage management \n\uf0b7 \nLack of a garbage management system \n26.  \nGulu DLG \n\uf0b7 \nPerformance of Youth Livelihood Programme \n\uf0b7 \nFailure to transfer recovered funds to the recovery account in BOU \n\uf0b7 \nInspection of performance of youth projects \n\uf0b7 \nImplementation of the Uganda Road Funds \n\uf0b7 \nBudget performance \n\uf0b7 \nStatus of implementation \n\uf0b7 \nContingent liability \n\uf0b7 \nUnpaid pension and gratuity arrears \n\uf0b7 \nPayables \n\uf0b7 \nIncomplete and abandoned work \n\uf0b7", "metadata": {"page": 240, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Incomplete and abandoned work \n\uf0b7 \nIncomplete renovation and expansion of OPD in Lugore HCII Palaro sub \ncounty \n\uf0b7 \nIncomplete/ abandoned low cost sealing of Laroo- Pageya Road 2Km \n\uf0b7 \nNon- disbursement of YLP funds for financial year 2017/2018 \n\uf0b7 \nNon-assessment of taxable revenue \n\uf0b7 \nSummary of exceptions raised in the PPDA report \n\uf0b7 \nManagement of natural resources \n\uf0b7 \nUnlicensed activities on natural resources \n\uf0b7 \nThe physical planning Committee \n\uf0b7 \nEstablishment of the physical planning Committee \n\uf0b7 \nPerformance of the physical planning Committee \n\uf0b7 \nNon budgeting for the physical planning Committee activities \n\uf0b7 \nManagement of road equipment \n\uf0b7 \nFailure to maintain road equipment records \n\uf0b7 \nNon-functional/ grounded equipment \n\uf0b7 \nStatus of basic medical equipment \n\uf0b7", "metadata": {"page": 240, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nFailure to record medical equipment in the district assets register \n\uf0b7 \nMissing procurement records \n27.  \nGulu municipal \ncouncil \n\uf0b7 \nPerformance of Youth Livelihood Programme \n\uf0b7 \nFunding of the program", "metadata": {"page": 240, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "233 \n \n\uf0b7 \nNoncompliance with the repayment schedule \n\uf0b7 \nTransfer of recovered funds to the recovery account in BOU \n\uf0b7 \nInspection of performance of youth projects \n\uf0b7 \nImplementation of the Uganda Road Funds \n\uf0b7 \nUnder-absorption/ Unspent balances \n\uf0b7 \nUnaccounted for funds \n\uf0b7 \nUganda Support to Municipal Infrastructure Development Program \n(USMID) \n\uf0b7 \nSummary of exceptions raised in the PPDA report \n\uf0b7 \nManagement of natural resources \n\uf0b7 \nLack of legal ownership of land, forest reserves and wetlands \n\uf0b7 \nUnlicensed activities in the wetlands \n\uf0b7 \nGarbage Management \n\uf0b7 \nLack of bye-laws regarding garbage management \n \n28.  \nKitgum municipal \ncouncil \n\uf0b7", "metadata": {"page": 241, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "council \n\uf0b7 \nImplementation of the Uganda Road Funds \n\uf0b7 \nLoss of funds due to garnishing \n\uf0b7 \nPayment for shoddy works \n\uf0b7 \nUnder staffing \n\uf0b7 \nDelayed disbursement of funds to approved beneficiary groups \n2017/2018 \n\uf0b7 \nUnexplained variances in amounts disbursed to YIGs \n\uf0b7 \nFailure to conduct property valuation \n\uf0b7 \nGarbage Management \n\uf0b7 \nLack of bye-laws regarding garbage management \n\uf0b7 \nBreak down of garbage collection equipment \n\uf0b7 \nLack of a garbage management system \n\uf0b7 \nPerformance of the Physical Planning Committee \n\uf0b7 \nIrregular appointment of a Land Surveyor \n\uf0b7 \nInadequate funding of the physical planning Committee activities \n\uf0b7 \nInadequate Performance of the Physical Planning Committee \n\uf0b7 \nLack of contract management files \n29. \n29.  \nLamwo DLG \n\uf0b7 \nPerformance of Youth Livelihood Programme \n\uf0b7 \nPension and Gratuity Arrears \n\uf0b7 \nLoss of 3 Motor Cycles", "metadata": {"page": 241, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "234 \n \n\uf0b7 \nSummary of exceptions raised in the PPDA audit report \n\uf0b7 \nManagement of natural resources \n\uf0b7 \nLack of legal ownership of land, forests reserves and wetlands \n\uf0b7 \nUnlicensed activities on natural resources \n\uf0b7 \nLack of District Land Office \n\uf0b7 \nAbsence of the District Environmental Committee \n\uf0b7 \nCapitation grant \n\uf0b7 \nCapitation grant releases to school \n\uf0b7 \nStatus of basic medical equipment \n\uf0b7 \nPoor condition medical equipment \n\uf0b7 \nLack of Competent staff to Handle Medical Equipment \n \n30.  \nLira municipal \ncouncil \n\uf0b7 \nPerformance of Youth Livelihood Programme \n\uf0b7 \nFunding of the Programme \n\uf0b7 \nNon-compliance with the Repayment Schedule \n\uf0b7", "metadata": {"page": 242, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nTransfer of recovered funds to the recovery account in BOU \n\uf0b7 \nInspection of Performance of Youth projects \n\uf0b7 \nImplementation of the Uganda road Funds \n\uf0b7 \nSupport to Municipal Infrastructure Development Program   (USMID) \n\uf0b7 \nManagement of natural resources \n\uf0b7 \nLack of legal ownership of land, forests reserves and wetlands \n\uf0b7 \nMunicipal Environmental Committee \n\uf0b7 \nUnlicensed/ illegal activities on Natural resources \n\uf0b7 \nGarbage management \n\uf0b7 \nBye-laws regarding garbage management \n\uf0b7 \nPoor management of Solid Waste at Aler Composite Plant \n\uf0b7 \nEstablishment of Urban Physical Planning Committees \n31.  \nNwoya DLG \n\uf0b7 \nPerformance of Youth Livelihood Programme \n\uf0b7 \nFunding of the Programme \n\uf0b7 \nNon-compliance with the Repayment Schedule \n\uf0b7 \nTransfer of recovered funds to the recovery account in BOU", "metadata": {"page": 242, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nInspection of Performance of Youth projects \n\uf0b7 \nImplementation of the Uganda Road Funds \n\uf0b7 \nBudget performance \n\uf0b7 \nStatus of implementation", "metadata": {"page": 242, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "235 \n \n \n\uf0b7 \nUnpaid, Salaries , Pensions  Gratuity Arrears \n\uf0b7 \nPayment for Work not done at Anaka Central P/S \n\uf0b7 \nPayment for Work not done at Todora HCII \n\uf0b7 \nPayment for Work not done at Lulyango Primary School \n\uf0b7 \nConstruction of Box Culvert on Ceke Stream/ Diversion of Funds \n\uf0b7 \nSummary of exceptions raised in the PPDA audit reports \n\uf0b7 \nManagement of Natural Resources \n\uf0b7 \nLack of legal ownership of land, forests reserves and wetlands. \n\uf0b7 \nUnlicensed activities on natural resources \n\uf0b7 \nStatus of Basic Medical Equipment \n\uf0b7 \nCondition/Status of medical equipment \n\uf0b7 \nAvailability of skilled personnel to manage medical equipment \n\uf0b7 \nPhysical Planning Committee \n\uf0b7 \nExistence of Physical Planning Committee", "metadata": {"page": 243, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Existence of Physical Planning Committee \n\uf0b7 \nCapitation grant \n\uf0b7 \nCapitation grant releases to school \n32.  \nOmoro DLG \n\uf0b7 \nImplementation of the Uganda Road Funds \n\uf0b7 \nUnpaid Pension Liabilities \n\uf0b7 \nUn-disclosed Advances \n\uf0b7 \nStaff in acting Position beyond stipulated time \n\uf0b7 \nSalary Over payments \n\uf0b7 \nManagement of Road Equipment \n\uf0b7 \nLack of Up-to-date equipment registers \n\uf0b7 \nFailure to maintain  road equipment records \n\uf0b7 \nManagement of capitation grants \n\uf0b7 \nDisclosure of capitation grant funds in financial statements \n\uf0b7 \nFailure to prepare financial statements \n\uf0b7 \nManagement of Natural Resources \n\uf0b7 \nUnknown Boundaries of Wetlands and Forest Reserves \n\uf0b7 \nAbsence of a Physical Planning Committee \n33.  \nOyam DLG \n\uf0b7", "metadata": {"page": 243, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Oyam DLG \n\uf0b7 \nPerformance of Youth Livelihood Programme \n\uf0b7 \nFunding of the Programme \n\uf0b7 \nNon-compliance with the repayment schedule \n\uf0b7 \nTransfer of recovered funds to the recovery account in BOU", "metadata": {"page": 243, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "236 \n \n\uf0b7 \nInspection of Performance of Youth projects \n\uf0b7 \nImplementation of the Uganda Road Funds \n\uf0b7 \nUnpaid Gratuity Arrears \n\uf0b7 \nOver expenditure on Council activities \n\uf0b7 \nConstruction of Abok Seed School \n\uf0b7 \nSupply of Double Cabin Pickup \n\uf0b7 \nSummary of exceptions raised in the PPDA audit report \n\uf0b7 \nIncomplete Physical Planning Committee \n\uf0b7 \nStatus of Basic Medical Equipment \n\uf0b7 \nCondition of Medical Equipment \n\uf0b7 \nManagement of natural resources \n\uf0b7 \nUnlicensed /illegal activities on Natural resources \n \nHOIMA BRANCH \n \n34.  \nHoima DLG \n\uf0b7 \nYLP-Low Recovery Of Funds \n\uf0b7 \nPerformance Of URF \n\uf0b7 \nUnder Collection of Local Revenue", "metadata": {"page": 244, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Under Collection of Local Revenue \n\uf0b7 \nProcurement Compliance review by PPDA \n\uf0b7 \nFailure to maintain records for the management of road equipment \n\uf0b7 \nNatural Resources Management \n\uf0b7 \nLack of Environment Committee \n\uf0b7 \nUn-licensed activities on Gazetted Natural Resources \n\uf0b7 \nInadequate Medical Equipment \n\uf0b7 \nLack of Land Titles \n35.  \nBuliisa DLG \n\uf0b7 \nYLP-Low Recovery Of Funds \n\uf0b7 \nPerformance Of URF \n\uf0b7 \nUnder Collection of Local Revenue \n\uf0b7 \nFunding for program in 2017/2018 \n\uf0b7 \nInadequate maintenance of road equipment \n\uf0b7 \nNatural Resources  Management \n\uf0b7 \nLack of  Environment Committee \n\uf0b7 \nLack of Titles for the District Land, forests and wetlands \n\uf0b7 \nUn-licensed Activities on Gazetted Natural Resources \n\uf0b7 \nInadequate medical equipment \n\uf0b7 \nInadequate medical equipment \n\uf0b7 \nPhysical Planning \n36.  \nKagadi DLG \n\uf0b7 \nPerformance Of URF", "metadata": {"page": 244, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "237 \n \n\uf0b7 \nSalary Arrears \n\uf0b7 \nBudget Performance for Youth Livelihood Program for the FY 2017/18 \n\uf0b7 \nLack of an Approved 5 year Development Plan \n\uf0b7 \nNatural Resources \n\uf0b7 \nUnlicensed/Unapproved  Activities on Natural Resources \n\uf0b7 \nLack of Legal Ownership of Forests Reserves and Wetlands \n\uf0b7 \nStatus of Basic Medical Equipment. \n\uf0b7 \nCondition of Medical Equipment \n37.  \nKakumiro DLG \n\uf0b7 \nPerformance Of URF \n\uf0b7 \nBudget Performance \n\uf0b7 \nBudget performance for Youth livelihood program for the FY 2017/18 \n\uf0b7 \nInspection of Youth Groups funded during 2017/18 financial year \n\uf0b7 \nKasozi Youth Boda Boda Group \n\uf0b7 \nNatural Resources \n\uf0b7", "metadata": {"page": 245, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Natural Resources \n\uf0b7 \nLack of legal ownership of land, forest reserves and wetlands \n\uf0b7 \nUnlicensed Activities on Natural Resources \n38.  \nKibaale   DLG \n\uf0b7 \nYLP-Low Recovery Of Funds \n\uf0b7 \nPayables \n\uf0b7 \nBudget Performance \n\uf0b7 \nPerformance for Youth Livelihood Program Financial Year 2017/1 \n\uf0b7 \nDisbursement and recovery status of funds during 2017/18 \n\uf0b7 \nPerformance Of URF \n\uf0b7 \nInadequate Medical Equipment at KibaaleHC IV \n\uf0b7 \nNatural Resources \n\uf0b7 \nLack of Legal Ownership of Land, Forest Reserves and Wetlands \n\uf0b7 Unlicensed Activities on Natural Resources \n39.  \nKiboga  DLG \n\uf0b7 \nYLP-Low Recovery Of Funds \n\uf0b7 \nPerformance Of URF \n\uf0b7 \nUnder Staffing \n\uf0b7", "metadata": {"page": 245, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Under Staffing \n\uf0b7 \nNatural Resources \n\uf0b7 \nUnlicensed Activities on Natural Resources \n\uf0b7 \nInadequate medical equipment in Kiboga Hospital \n40.  \nKiryandongo DLG \n\uf0b7 \nYLP-Low Recovery Of Funds \n\uf0b7 \nPerformance Of URF \n\uf0b7 \nDomestic Arrears", "metadata": {"page": 245, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "238 \n \n\uf0b7 \nBudget performance for Youth livelihood program for the FY 2017/18 \n\uf0b7 \nDelayed disbursement of funds to groups \n\uf0b7 \nDelayed payment of residual salary arrears \n\uf0b7 \nCondition of Medical Equipment \n41.  \nKyankwanzi DLG \n\uf0b7 \nYLP-Low Recovery Of Funds \n\uf0b7 \nPerformance Of URF \n\uf0b7 \nReconciliation of Central Government Releases \n\uf0b7 \nFailure to Maintain Road Equipment Records \n\uf0b7 \nLack of a Distinct Environmental Committee \n\uf0b7 \nUnlicensed Activities on Natural Resources \n\uf0b7 \nInadequately funding for Natural Resource \n\uf0b7 \nFailure to have evidence of ownership of Land, forests and wetlands \n\uf0b7 \nInadequate Medical Equipment 17 \n\uf0b7 \nLack of Skilled Personnel to Operate an Anesthetic Machine \n42.", "metadata": {"page": 246, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "42.  \nHoima DLG \n \n\uf0b7 \nYLP-Low Recovery Of Funds \n\uf0b7 \nPerformance Of URF \n\uf0b7 \nProcurement Compliance review by PPDA \n\uf0b7 \nFailure to maintain records for the management of road equipment \n\uf0b7 \nLack of Environment Committee \n\uf0b7 \nUn-licensed activities on Gazetted Natural Resources \n\uf0b7 \nInadequate Medical Equipment \n\uf0b7 \nLack of Land Titles \n43.  \nHoima Municipal \nCouncil \n\uf0b7 \nPerformance Of URF \n\uf0b7 \nAccumulation of Domestic Arrears \n\uf0b7 \nUnder Absorption of  USMID Development Grant \n\uf0b7 \nDelayed Completion of USMID Projects \n\uf0b7 \nIrregular Procurement Method \n\uf0b7 \nLack of Certificate of Ownership of Wetlands. \n\uf0b7 \nUnlicensed  Activities in Wet Lands \n\uf0b7", "metadata": {"page": 246, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nLack of Approved Bye-Laws Regarding Garbage Management \n\uf0b7 \nLack of Proper Maintenance of Road Equipment \n \n44.  \nMasindi DLG \n\uf0b7 \nYLP-Low Recovery Of Funds \n\uf0b7 \nPerformance Of URF", "metadata": {"page": 246, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "239 \n \n\uf0b7 \nPension Liability \n\uf0b7 \nPayables \n\uf0b7 \nContingent Liabilities \n\uf0b7 \nBudget performance for Youth livelihood program for the FY 2017/18 \n\uf0b7 \nFailure to maintain road equipment records \n\uf0b7 \nInadequate maintenance of road equipment \n\uf0b7 \nLack of legal ownership of land, forests reserves and wetlands \n\uf0b7 \nAbsence  of a Distinct Environmental Committee \n\uf0b7 \nUnlicensed/ un approved  activities on Natural resources \n\uf0b7 \nPhysical planning at the district \n\uf0b7 \nNon-existence of Physical Planning Committee \n \n45.  \nMasindi municipal \ncouncil \n \n\uf0b7 \nYLP-Low Recovery Of Funds \n\uf0b7 \nPerformance Of URF \n\uf0b7 \nUnverified Accounts Payable \n\uf0b7", "metadata": {"page": 247, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nNon- remittance of Local Revenue to Divisions \n\uf0b7 \nBudget performance for Youth livelihood program for the FY 2017/18 \n\uf0b7 \nInadequate maintenance of road equipment \n\uf0b7 \nIncomplete Physical Planning Committee \n\uf0b7 \nUn-licensed activities on Gazetted Natural Resources \n\uf0b7 \nInadequate maintenance of garbage collection equipment \n \n \nJINJA BRANCH \n \n46.  \nBugiri DA \n \n\uf0b7 \nPerformance of Youth Livelihood Programme \n\uf0b7 \nImplementation of the Uganda Road Fund \n\uf0b7 \nUnder Collection of Local Revenue \n\uf0b7 \nUnderstaffing \n\uf0b7 \nCourt cases \n\uf0b7 \nDistrict Education Service Delivery \n\uf0b7 \nSummary of exceptions raised in the PPDA audit report of the District \nfor the financial year ended 30th June, 2018", "metadata": {"page": 247, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "240 \n \n\uf0b7 \nManagement of Road Equipment \n\uf0b7 \nPhysical Planning Committee \n\uf0b7 \nMedical Equipment \n\uf0b7 \nManagement of natural resources \n\uf0b7 \nCapitation Grant \n47.  \nBugiri MC \n \n\uf0b7 \nImplementation of the Uganda Road Fund \n\uf0b7 \nIncompletely Vouched Funds \n\uf0b7 \nFailure to Carry out Property Tax Assessment \n\uf0b7 \nUnderstaffing \n\uf0b7 \nGarbage Management \n\uf0b7 \nLack of bye-laws regarding garbage management \n\uf0b7 \nCollection and Transportation of solid waste \n\uf0b7 \nAssessment of the Impacts of Municipal solid waste activities on the \nenvironment \n\uf0b7 \nLack of a full Physical Planning Committee \n48.  \nIganga MC \n \n\uf0b7", "metadata": {"page": 248, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nPerformance of Youth Livelihood Programme \n\uf0b7 \nImplementation of the Uganda Road Fund (PERFORMANCE OF URF) \n\uf0b7 \nDomestic Arrears \n\uf0b7 \nReceivables \n\uf0b7 \nCapitalization of expenses on Roads and Bridges, computers and other \nequipment\u2019s in the financial statements \n\uf0b7 \nFailure to implement activities as per the Municipal Development Plan \nfor the period 2015/16 - 2019/20 \n\uf0b7 \nUnderstaffing \n\uf0b7 \nPayment of deductions to Financial Institutions \n\uf0b7 \nEducation Service delivery \n\uf0b7 \nPrimary Leaving Performance \n\uf0b7 \nStaff Accommodation \n\uf0b7 \nCourt cases \n\uf0b7 \nNatural Resources \n\uf0b7 \nUnlicensed/unapproved activities on Natural resources \n\uf0b7 \nGarbage Collection for Municipalities \n\uf0b7 \nManagement of Road Equipment in the Local Governments", "metadata": {"page": 248, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "241 \n \n\uf0b7 \nFailure to dispose of assets \n\uf0b7 \nPhysical Planning Committees \n49.  \nJinja MC \n \n\uf0b7 \nPerformance of Youth Livelihood Programme \n\uf0b7 \nImplementation of the Uganda Road Fund \n\uf0b7 \nPayables and Pension Liabilities \n\uf0b7 \nReceivables \n\uf0b7 \nDomestic arrears paid outside appropriation \n\uf0b7 \nUganda Support to Municipal Infrastructure Development Programme \n(USMID) \n\uf0b7 \nManagement of Natural resources \n\uf0b7 \nGarbage Collection \n\uf0b7 \nStatus of basic medical equipment \n\uf0b7 \nManagement of Road Equipment in the Local Governments \n50.  \nIganga DA \n \n\uf0b7 \nPerformance of Youth Livelihood Programme \n\uf0b7 \nImplementation of the Uganda Road Fund (PERFORMANCE OF URF)", "metadata": {"page": 249, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nLack of Land Titles \n\uf0b7 \nCourt Cases \n\uf0b7 \nPayroll Management \n\uf0b7 \nProcurement \n\uf0b7 \nCapitation Grant \n\uf0b7 \nStatus of basic medical equipment \n\uf0b7 \nUganda Wen Empowerment Project \n\uf0b7 \nManagement of Natural Resources \n\uf0b7 \nFailure to approve building plans \n51.  \nNamayingo DA \n \n\uf0b7 \nPerformance of Youth Livelihood Programme \n\uf0b7 \nImplementation of the Uganda Road Fund (PERFORMANCE OF URF) \n\uf0b7 \nUnder Collection of Revenue \n\uf0b7 \nPayroll Management \n\uf0b7 \nInconsistencies between IPPS and IFMS payments \n\uf0b7 \nIrregular payment of Hard to reach allowances \n\uf0b7 \nRemittance of Shared Revenue to Lower Local Governments (LLGs) \n\uf0b7 \nUnderstaffing", "metadata": {"page": 249, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "242 \n \n\uf0b7 \nInadequate Water Coverage \n\uf0b7 \nManagement of Natural resources \n52.  \nKamuli DA \n \n\uf0b7 \nPerformance of Youth Livelihood Programme \n\uf0b7 \nImplementation of the Uganda Road Fund (PERFORMANCE OF URF) \n\uf0b7 \nRevenue under performance \n\uf0b7 \nExcess payment of VAT to Contractors \n\uf0b7 \nRoad Equipment \n\uf0b7 \nLoss of Assets by the District \n\uf0b7 \nUnlicensed/Unapproved Activities on Natural Resources \n\uf0b7 \nDistrict physical planning Committee composition \n\uf0b7 \nAvailability of skilled personnel to manage medical equipment \n\uf0b7 \nHealth service delivery \n\uf0b7 \nCapitation and Education Service Delivery \n\uf0b7 \nDistrict, Urban and Community Access Roads Minimum National \nStandards of Service Delivery \n53.  \nLuuka DA", "metadata": {"page": 250, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Luuka DA \n \n\uf0b7 \nPerformance of Youth Livelihood Programme \n\uf0b7 \nImplementation of the Uganda Road Fund \n\uf0b7 \nOutstanding Payables and Pension Liability \n\uf0b7 \nCourt cases \n\uf0b7 \nLack of land titles \n\uf0b7 \nManagement of Natural resources \n\uf0b7 \nCapitation Grant \n\uf0b7 \nStatus of Basic Medical Equipment \n\uf0b7 \nCondition of Medical Equipment \n\uf0b7 \nPerformance of the Physical Planning Committee \n\uf0b7 \nRoad Equipment \n54.  \nMayuge DA \n \n\uf0b7 \nPerformance of Youth Livelihood Programme \n\uf0b7 \nImplementation of the Uganda Road Fund (PERFORMANCE OF URF) \n\uf0b7 \nUnder absorption of funds \n\uf0b7 \nUnderstaffing \n\uf0b7 \nLack of Land Titles \n\uf0b7 \nInspections of Kityerera HCIV", "metadata": {"page": 250, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "243 \n \n\uf0b7 \nManagement of Natural Resources \n\uf0b7 \nCapitation Grant \n\uf0b7 \nStatus of Basic Medical Equipment \n\uf0b7 \nPhysical Planning Committees \n55.  \nNamutumba DA \n \n\uf0b7 \nPerformance of Youth Livelihood Programme \n\uf0b7 \nImplementation of the Uganda Road Fund \n\uf0b7 \nPayables (Domestic Arrears) \n\uf0b7 \nUnder Collection of Local Revenue \n\uf0b7 \nOver payment of salary \n\uf0b7 \nEducation Service Delivery \n\uf0b7 \nManagement of Natural Resources \n\uf0b7 \nLack of Land Titles \n\uf0b7 \nStatus of basic medical equipment \n\uf0b7 \nPhysical planning Committee \n\uf0b7 \nCapitation Grant \n56.  \nLugazi MC \n \n\uf0b7 \nImplementation of the Uganda Road Fund", "metadata": {"page": 251, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Implementation of the Uganda Road Fund \n\uf0b7 \nAccumulation of domestic arrears \n\uf0b7 \nFailure to Implement Budget as approved by Council \n\uf0b7 \nOver Payments of Salary \n\uf0b7 \nLack of Land Titles \n\uf0b7 \nFailure to communicate arithmetic corrections and price adjustments \n\uf0b7 \nUnderstaffing \n\uf0b7 \nGarbage Collection for Municipalities \n\uf0b7 \nManagement of Road Equipment in the Local Governments \n\uf0b7 \nPhysical Planning Committee \n57.  \nJinja DA \n \n\uf0b7 \nManagement of the Youth Livelihood project \n\uf0b7 \nImplementation of the Uganda Road Fund Domestic Arrears \n\uf0b7 \nAudit of Primary School \n\uf0b7 \nUnderstaffing \n\uf0b7 \nManagement of Natural Resources \n\uf0b7 \nStatus of Basic Medical Equipment in Health Facilities \n\uf0b7 \nPhysical Planning Committees", "metadata": {"page": 251, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "244 \n \n58.  \nBuyende DA \n \n\uf0b7 \nPerformance of Youth Livelihood Programme \n\uf0b7 \nImplementation of the Uganda Road Fund \n\uf0b7 \nDomestic arrears \n\uf0b7 \nBudget Performance \n\uf0b7 \nExcess payment of VAT to Contractors \n\uf0b7 \nUnlicensed Activities on Natural Resources \n\uf0b7 \nComposition of the District Physical Planning Committee \n\uf0b7 \nMedical Equipment \n\uf0b7 \nInadequate Basic Medical Equipment at Kidera HC IV \n59.  \nKamuli MC \n \n\uf0b7 \nYouth Livelihood programme \n\uf0b7 \nImplementation of the Uganda Road Fund \n\uf0b7 \nTransfers to other government units \n\uf0b7 \nOver payment of salary \n\uf0b7 \nLack of Land Titles \n\uf0b7 \nUnderfunding in Capitation Grant \n\uf0b7", "metadata": {"page": 252, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nUnderstaffing \n\uf0b7 \nManagement of Road Equipment \n\uf0b7 \nManagement of natural resources \n\uf0b7 \nGarbage Management \n60.  \nKaliro DA \n \n\uf0b7 \nPerformance of Youth Livelihood Programme \n\uf0b7 \nImplementation of the Uganda Road Fund Failure to implement Budget \nas approved by Council \n\uf0b7 \nUnderstaffing \n\uf0b7 \nInadequate Water Coverage \n\uf0b7 \nAccessibility Indicators \n\uf0b7 \nManagement of Natural Resources \n\uf0b7 \nStatus of basic Medical Equipment \n\uf0b7 \nProcurement \n61.  \nNjeru MC \n \n\uf0b7 \nYouth Livelihood programme \n\uf0b7 \nImplementation of the Uganda Road Fund \n\uf0b7 \nReceivables", "metadata": {"page": 252, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "245 \n \n\uf0b7 \nPayables \n\uf0b7 \nLocal Revenue Shortfall \n\uf0b7 \nUnder Staffing \n\uf0b7 \nLack of  Physical  Development Plans \n\uf0b7 \nStatus of Staff and Accommodation in Health Centers \n\uf0b7 \nLack of a Health Centre IV \n \nKAMPALA \nBRANCH \n \n62.  \nBuikwe DLG \n\uf0b7 Performance of Youth Livelihood Programme \n\uf0b7 \nUnderfunding of the Programme \n\uf0b7 \nNon-compliance with the Repayment schedule \n\uf0b7 \nTransfer of recovered funds to the Recovery Account in BOU \n\uf0b7 \nInspection of Njeru Youth Group project \n\uf0b7 \nImplementation of the Uganda Road Funds \n\uf0b7 \nBudget Performance \n\uf0b7 \nStatus of Implementation \n\uf0b7 \nRoutine Manual Maintenance \n\uf0b7", "metadata": {"page": 253, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Routine Manual Maintenance \n\uf0b7 \nPeriodic Maintenance \n\uf0b7 Outstanding Commitments of UGX.110,530,664 \n\uf0b7 \nUn utilized Funds under ICEIDA Project \n\uf0b7 \nInsufficient School Infrastructure \n\uf0b7 \nStatus of Fish handling Facility at Kiyindi \n\uf0b7 \nInspection at Kawolo Hospital \n\uf0b7 \nInsufficient housing facilities at Kawolo Hospital \n\uf0b7 \nStock out of Essential medicines and health supplies at Kawolo Hospital \n\uf0b7 \nUnder staffing at Kawolo Hospital \n\uf0b7 \nStatus of Basic Medical Equipment at Kawolo Hospital \n\uf0b7 \nManagement and Utilization of Natural Resources \n\uf0b7 \nPollution of Environment \n\uf0b7 \nIllegal sand mining on the lake \n\uf0b7 \nLack of a fully constituted Physical Planning Committee \n63.  \nMukono DLG \n\uf0b7 Performance of Youth Livelihood Programme \n\uf0b7 Funding of the Programme", "metadata": {"page": 253, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 Funding of the Programme \n\uf0b7 Non-compliance with the Repayment Schedule \n\uf0b7 Transfer of recovered funds to the Recovery Account in BOU", "metadata": {"page": 253, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "246 \n \n\uf0b7 Review of Sampled Youth Groups Files \n\uf0b7 Implementation of the Uganda Road Funds \n\uf0b7 Failure to carry out Property Valuation \n\uf0b7 Misdirected Secondary School Grants \n\uf0b7 Insufficient Infrastructure in UPE Schools \n\uf0b7 Under staffing \n\uf0b7 Management and Utilisation of Natural resources \n\uf0b7 Lack of a District Environment Committee \n\uf0b7 Lack of proper demarcation of wetlands \n\uf0b7 Unlicensed Activities in the Wetlands \n\uf0b7 Status of Basic Medical Equipment at Kojja HC IV \n\uf0b7 Poorly equipped Ophthalmic Department \n\uf0b7 Inadequate Beds in the Maternity Ward \n\uf0b7 Physical Planning Committees \n\uf0b7 Inadequate composition of  the District Physical planning Committee \n\uf0b7 Lack of Physical Development Plans \n64.  \nWakiso DLG \n \n\uf0b7 Performance of Youth Livelihood Programme \n\uf0b7 Implementation of the Uganda Road Funds \n\uf0b7 Delayed Works on Nansana-Kireka-Biira Road (1km) \n\uf0b7 Outstanding Commitments", "metadata": {"page": 254, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 Outstanding Commitments \n\uf0b7 Outstanding Salary Arrears of UGX.61,419,581 \n\uf0b7 Pension Arrears \n\uf0b7 Shortfall in Government Releases \n\uf0b7 Unspent/Un-Utilized conditional Grant \n\uf0b7 Pensioners not on the Payroll \n\uf0b7 Unrealized Royalties fr Ministry of  Energy \n\uf0b7 Failure to meet minimum standards at Wakiso Health Centre IV \n\uf0b7 Entebbe Hospital - Outstanding utility bills \n\uf0b7 Audit of UPE Schools Capitation Grant \n\uf0b7 Mismanagement of UPE Funds at Kyengeza Muslim P/S \n\uf0b7 Insufficient Infrastructure in UPE Schools \n\uf0b7 Management of Procurement \n\uf0b7 Failure to prepare Evaluation tools \n\uf0b7 Irregularities in the procurement for the Rehabilitation of Boreholes", "metadata": {"page": 254, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "247 \n \n\uf0b7 Lack of signed contracts \n\uf0b7 Management and Utilisation of Natural Resources \n\uf0b7 Lack of a land Register \n\uf0b7 Lack of a lease Register \n\uf0b7 Management of Road Equipment \n\uf0b7 Lack of Road safety Equipment \n\uf0b7 Non-functioning Road equipment \n\uf0b7 Inadequate mechanical imprest \n\uf0b7 Lack of Physical Planning Committee \n\uf0b7 Entebbe Hospital \n\uf0b7 Existence and Status of Medical equipment \n\uf0b7 Essential Medicines and Health supplies Stock Outs \n65.  \nBuvuma DLG \n\uf0b7 Performance of Youth Livelihood Programme \n\uf0b7 Underfunding of the Programme \n\uf0b7 Non Compliance with the Repayment Schedule \n\uf0b7 Transfer of recovered funds to the recovery account in BOU \n\uf0b7 Implementation of the Uganda Road Funds \n\uf0b7 Routine manual maintenance \n\uf0b7 Routine Mechanised Maintenance \n\uf0b7 Periodic Maintenance \n\uf0b7 Lack of Property Valuation Roll \n\uf0b7 Construction of the District Administration Block under Phase II \n\uf0b7 Un Confirmed Ownership of Land", "metadata": {"page": 255, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 Un Confirmed Ownership of Land \n\uf0b7 Lack of Land titles \n\uf0b7 Under Staffing \n\uf0b7 Management and Utilization of Natural Resources \n\uf0b7 Lack of a District Environment Committee \n\uf0b7 Failure to carry out demarcation of Wetlands \n\uf0b7 Encroachment on Natural Resources \n\uf0b7 Status of Medical Equipment at Buvuma Health Centre IV \n\uf0b7 Lack of Essential Medical Equipment \n\uf0b7 Lack of Power at the Health Centre IV \n\uf0b7 Lack of a fully Constituted District Physical Planning Committee \n66.  \nNakasongola DLG \n\uf0b7 \nPerformance of Youth Livelihood Programme \n- Underfunding of the Programme", "metadata": {"page": 255, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "248 \n \n- Non-compliance with the Repayment Schedule \n- Transfer of Recovered Funds to the Recovery Account in BOU \n- Inspection of Performance of Youth Projects \n\uf0b7 \nImplementation of the Uganda Road Funds \n- Budget Performance \n- Status of Implementation \n- Routine Manual Maintenance \n- Routine Mechanised Maintenance \n\uf0b7 \nOutstanding Pension and Un Paid Salaries \n\uf0b7 Under staffing \n\uf0b7 Staff on Interdiction \n\uf0b7 Lack of Property Valuation List \n\uf0b7 Delayed Disbursement of funds to Youth Groups  for FYR:2017/18 \n\uf0b7 Non-functional wells and hand pumps \n\uf0b7 Management of Natural Resources \n\uf0b7 Lack of Land Register \n\uf0b7 Failure to secure Land Titles \n\uf0b7 Lack of Lease Register \n\uf0b7 Lack of a District Environment Committee \n\uf0b7 Insufficient Funding to the Natural Resources Unit \n\uf0b7 Unlicensed Activities carried out in the Gazetted Wetlands", "metadata": {"page": 256, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 Status of Basic Medical Equipment at Nakasongola HC IV \n\uf0b7 Physical Planning Committee \n\uf0b7 Lack of a fully constituted Physical Planning Committee \n\uf0b7 Inadequate Physical Planning Committee Meetings \n\uf0b7 Lack of Physical Development Plans \n67.  \nMityana DLG \n\uf0b7 Performance of Youth Livelihood Programme \n\uf0b7 Implementation of the Uganda Road Funds \n\uf0b7 Budget Performance \n\uf0b7 Status of Implementation \n\uf0b7 Routine Manual Maintenance \n\uf0b7 Routine Mechanized Maintenance \n\uf0b7 Un realized Revenue \n\uf0b7 Delayed Remittance of funds to youth groups(2017/18) \n\uf0b7 Audit of Universal Primary Education Schools", "metadata": {"page": 256, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "249 \n \n\uf0b7 Insufficient Infrastructure \n\uf0b7 Lack of access to safe water in schools \n\uf0b7 Inspection of School Facilities \n\uf0b7 Mityana Hospital \n\uf0b7 Insufficient Staff Housing facilities \n\uf0b7 Under Staffing (Un-filled Staff Positions) \n\uf0b7 Status of Basic Medical Equipment \n\uf0b7 Status of Medical Equipment at Health Centre IVs \n\uf0b7 Status of Basic Medical Equipment at Mityana Hospital \n\uf0b7 Capitation Grant not in agreement with enrolment \n\uf0b7 Management and utilisation of Natural Resources \n\uf0b7 Unlicensed  Activities in Wetlands \n\uf0b7 Lack of an approved Physical Development Plan \n\uf0b7 Summary of exceptions raised in the PPDA audit report of the District  \nfor the financial year ended 30th June, 2018 \n68.  \nMpigi DLG \n\uf0b7 Performance of Youth Livelihood Programme \n\uf0b7 Underfunding of the Programme \n\uf0b7 Non-compliance with the Repayment schedule \n\uf0b7 Transfer recovered funds to the recovery account in BoU", "metadata": {"page": 257, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 Inspection of Nabusanke Youth Piggery Project \n\uf0b7 Lack of Physical address \n\uf0b7 Disintegration of Nabusanke Youth Piggery Project \n\uf0b7 Implementation of the Uganda Road Funds \n\uf0b7 Budget Performance \n\uf0b7 Status of implementation \n\uf0b7 Routine manual maintenance \n\uf0b7 Routine mechanised maintenance \n\uf0b7 Outstanding Pension and Gratuity Arrears \n\uf0b7 Lack of Property Valuation List \n\uf0b7 Insufficient School Infrastructure \n\uf0b7 Status of Lake Victoria Environment Management Project Phase II \n(LVEMP II) \n\uf0b7 Management of Natural Resources \n\uf0b7 Lack of Lease Register \n\uf0b7 Failure to Secure Land titles", "metadata": {"page": 257, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "250 \n \n\uf0b7 Under performance of the district land board \n\uf0b7 Irregular Issuance of two land titles on the same piece of Land in \nKamaliba \n\uf0b7 Lack of a District Environment Committee \n\uf0b7 Unlicenced Sand mining  carried out in the Gazetted Wetlands \n\uf0b7 Lack of a District Environment Action Plan \n\uf0b7 Status of Basic Medical Equipment at Mpigi HC IV \n\uf0b7 Lack of Physical Development Plans \n\uf0b7 Inadequate Funding for the Physical Planning Committee \n69.  \nButambala DLG \n\uf0b7 Performance of Youth Livelihood Programme \n\uf0b7 \nImplementation of the Uganda Road Funds \n- Budget Performance \n- Status of implementation \n- Routine manual maintenance \n- Routine mechanised maintenance \n- Periodic maintenance \n- In adequate Monitoring and Supervision of Road works \n \n\uf0b7 \nUn verified Outstanding Pension and Gratuity Payments \n\uf0b7 \nUnder Staffing \n\uf0b7", "metadata": {"page": 258, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Under Staffing \n\uf0b7 \nGombe Hospital \n\uf0b7 \nInadequate Funding \n\uf0b7 \nHospital Dilapidated Buildings \n\uf0b7 \nDischarge of Sewage into the Community by the Hospital \n\uf0b7 \nLack of Land title for the Hospital \n\uf0b7  Management of Procurement \n\uf0b7  Drilling and Installation of Hand pump Borehole to Solar Powered \nBoreholes \n\uf0b7  Failure to Meet Evaluation Criteria \n\uf0b7  Inspection of the motorized Pump \n\uf0b7 \nProcurement Evaluation for Construction of classrooms at Mavugera \nP/S \n\uf0b7 \nConstruction of Facilities at Bwetyabya UMEA P/S \n\uf0b7 \nManagement of Natural Resources \n\uf0b7 \nAbsence of Environment Committees", "metadata": {"page": 258, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "251 \n \n\uf0b7 \nConservation of Natural Resources \n\uf0b7 \nEncroachment on Forest Reserves \n\uf0b7 \nUn controlled Human Activities on Wetlands \n\uf0b7 \nLack of a District Land Office \n\uf0b7 \nLack of a Land Board \n\uf0b7 \nInflated Pupil Enrolment \n\uf0b7 \nStatus of Basic Medical Equipment at Gbe Hospital \n70.  \nKayunga DLG \n \n\uf0b7 Performance of Youth Livelihood Programme \n- Underfunding of the Programme. \n- Noncompliance with the repayment schedule \n- Transfer of the Recovered Funds to the Recovery Account in BOU \n- Inspection of Performance of Youth projects \n- Kayonjo Piggery  Youth Project \n- Record keeping \n- Bwetyaba Youth dairy Production \n- Record Keeping \n- Failed Youth Livelihood Projects", "metadata": {"page": 259, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "- Failed Youth Livelihood Projects \n\uf0b7 Implementation of the Uganda Road Funds \n- Budget Performance \n- Status of implementation \n- Routine manual maintenance \n- Under Utilization of Road Gangs \n- Routine mechanised maintenance \n- Periodic maintenance \n- Burnt district Grader \n\uf0b7 Outstanding Pensions \n\uf0b7 Outstanding Commitments \n\uf0b7 Construction of Nakyesa Public Latrine \n\uf0b7 High School Dropout Rates \n\uf0b7 Failure to collect Local service Tax (LST) fr Non-Government employees \n\uf0b7 Management and Utilisation of Natural Resources \n\uf0b7 Ruining and encroachment on wet land \n\uf0b7 Failure to demarcate wetlands \n\uf0b7 Lack of a District Environmental Action Plan", "metadata": {"page": 259, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "252 \n \n\uf0b7 Status of Essential medical equipment at the  Kayunga General Hospital \n\uf0b7 Challenges faced by Kayunga HCIVs \n\uf0b7 District Road Equipment Inadequate Road Equipment \n\uf0b7 \nIn adequate Infrastructure in  Primary schools \n71.  \nLuwero DLG \n\uf0b7 Performance of Youth Livelihood Programme \n- Under funding of the Programme \n- Non Compliance with Repayments Schedules \n- Un confirmed transfers of Recovered funds to Recovery Account in \nBOU \n- Inspection of performance of Youth Projects \n- Nakigoza Youth Tato Growing Project \n- Record keeping \n- Kanyogoga Youth Piggery Project \n- Poor Record keeping \n\uf0b7 Implementation of the Uganda Road Funds \n- Inspection of Kikoza-Kigoloba-Naluvule Road (8.9Kms) \n- Failure to carry out Routine Manual Maintenance on District Roads \n\uf0b7 Mischarge of Expenditure", "metadata": {"page": 260, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 Mischarge of Expenditure \n\uf0b7 Un accounted for funds \n\uf0b7 Financial Loss \n\uf0b7 Outstanding Creditors \n\uf0b7 Outstanding Salary and Pension Arrears \n\uf0b7 Diversion of PHC and Agricultural Extension Services Wage to Pay \nPrimary Teachers Salary \n\uf0b7 Un-updated property valuation list \n\uf0b7 Under staffing and related \n\uf0b7 Un Recovered UWEP Revolving Funds \n\uf0b7 Un approved borehole Rehabilitation Assessments \n\uf0b7 Difficulties in accessing Road equipment fr Regional Workshops \n\uf0b7 Failure to Perform Physical count for students under USE \n\uf0b7 Review of Eye Clinic Donation at Luwero Health Centre IV \n\uf0b7 Management of Procurement \n\uf0b7 Absence of a Contracts Register \n\uf0b7 Absence of 10% Performance securities for Procurement contracts", "metadata": {"page": 260, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "253 \n \n\uf0b7 Lack of a representative of Lower Local Government on Evaluation \nCommittee \n\uf0b7 Management of Natural Resources \n\uf0b7 Environmental dilapidation of district wetlands \n\uf0b7 Failure to de-gazette Bombo Local Forest Reserve \n\uf0b7 Poor Status of basic Medical Equipment \n\uf0b7 Lack of a District Physical Development Plan \n\uf0b7 Absence of District land and Lease Registers \n\uf0b7 Absence of legitimate Registration of the District Land \n\uf0b7 Capitation Grants \n\uf0b7 Under funding of the USE and UPE capitation programs \n\uf0b7 Construction of a 2 classro block  and others at Bulamba Primary Schoo \n\uf0b7 Status  of Basic Medical Equipment \n72.  \nNakaseke DLG \nPerformance of Youth Livelihood Programme \n- Noncompliance with the Repayment schedule \n- Inspection of Performance of Youth projects \n- Lack of Project Records \n\uf0b7 Implementation of the Uganda Road Funds \n- Budget Performance \n- Status of implementation", "metadata": {"page": 261, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "- Status of implementation \n\uf0b7 Under staffing \n\uf0b7 Double Deployment of Head Teachers in One School \n\uf0b7 Delayed disbursement of funds to Youth and Wen Groups FYR 2017/18 \n\uf0b7 Construction of Primary Schools under Global Partnership for Education \n\uf0b7 Direct Payments by the Ministry of Education to the Contractor \n\uf0b7 Incomplete works \n\uf0b7 Construction works under School Facilities Grant \n\uf0b7 Lack of Basic Infrastructure in Primary Schools \n\uf0b7 Inspection of Semuto HCIV \n\uf0b7 Inadequate Funding of Nakaseke Hospital \n\uf0b7 Theft of Hospital equipment at Nakaseke Hospital \n\uf0b7 Management and Utilisation  of Natural Resources \n\uf0b7 Lack of legal ownership of Nabika forest reserves and wetlands \n\uf0b7 Absence of a Distinct Environmental Committee \n\uf0b7 Lack of Lease Register", "metadata": {"page": 261, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "254 \n \n\uf0b7 Illegal Land Management of the District land by Luwero District Land \nBoard \n\uf0b7 Lack of a Wetlands Register \n\uf0b7 Degradation and Illegal activities on River Mayanja wetland \n\uf0b7 Lack of Land Title for health facilities \n\uf0b7 \nStatus of basic medical equipment in health facilities \n \n73.  \nMakindye MC \n\uf0b7 \nImplementation of the Uganda Road Funds \n- Budget Performance \n- Status of implementation \n- Routine manual maintenance \n- Routine mechanized maintenance \n- Periodic maintenance \n- Unimplemented works \n- Inspection of Bunamwaya-Kisigula-Mutundwe Mirembe Road \n- Inadequate Road Equipment \n- Lack of Bill of Quantities/Detailed scope of works \n- Outstanding Commitments \n\uf0b7 \nUnspent Conditional Grants \n\uf0b7 \nRevenue Management \n\uf0b7", "metadata": {"page": 262, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Revenue Management \n\uf0b7 \nLack of Local Revenue appeals tribunal \n\uf0b7 \nUnder staffing \n\uf0b7 \nLack of legal ownership of Municipal Assets \n\uf0b7 \nDevelopments on untitled land \n\uf0b7 \nUnderfunded Youth Livelihood Program \n\uf0b7 \nManagement and Utilization of Natural Resources \n\uf0b7 \nIllegal developments in Kaliddubi wetland \n\uf0b7 \nStatus of Basic Medical Equipment at Ndejje HC1V \n\uf0b7 \nGarbage Management \n\uf0b7 \nManagement of Procurement \n\uf0b7 \nIrregular Procurement for construction of a perimeter wall \n\uf0b7 \nLack of Contract Implementation plans and management Reports \n\uf0b7 \nPhysical Planning Committee \n\uf0b7 \nCapitation Grants \n\uf0b7 \nUnder realization of Capitation Grants", "metadata": {"page": 262, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "255 \n \n\uf0b7 \nInsufficient School Infrastructure \n74.  \nEntebbe MC \n\uf0b7 Implementation of the Uganda Road Funds \n- Budget Performance \n- Status of implementation \n- Routine manual maintenance \n- Routine mechanised maintenance \n- Periodic maintenance \n- Inadequate Road Equipment \n- Outstanding Pension Liability \n- Outstanding Commitments \n\uf0b7 Uganda Support to Municipal Infrastructure Development  Programme   \n(USMID) \n\uf0b7 Low Absorption of USMID Project Funds \n\uf0b7 Youth Livelihood Program Non Compliance with repayments Schedules \n\uf0b7 Education Servises - Insufficient Infrastructure \n\uf0b7 Garbage Collection - Lack of sufficient equipment/facilities to collect \ngarbage \n75.  \nNansana MC \n\uf0b7 Implementation of the Uganda Road Funds \n- Budget Performance \n- Status of Implementation \n- Routine Manual Maintenance \n- Routine Mechanised Maintenance", "metadata": {"page": 263, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "- Routine Mechanised Maintenance \n- Periodic Maintenance \n- Lack of Sufficient Road Equipment \n\uf0b7 Under Collection of  Local Revenue \n\uf0b7 Review of Youth Livelihood Program Performance financial year \n2017/2018 \n\uf0b7 Project Inspection \n\uf0b7 Kiteredde Youth Mukama Afaayo Piggery \n\uf0b7 Physical address \n\uf0b7 Maganjo B. Youth Peasant Welding & Metal Works \n\uf0b7 Physical Address \n\uf0b7 Failure to meet minimum standards of Primary Schools \n\uf0b7 Under staffing \n\uf0b7 Cposition of the Physical Planning Committee", "metadata": {"page": 263, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "256 \n \n\uf0b7 Management and Utilization of Natural Resources \n\uf0b7 Lack of Municipal Environment Committee \n\uf0b7 Unauthorised Structures on Wetlands \n\uf0b7 Management of Garbage \n\uf0b7 Existence and Status of Medical Equipment at Buwambo HC1V \n76.  \nMityana MC \n \n\uf0b7 \nBudget Performance under Uganda Road Fund \n- Status of implementation \n- Routine manual maintenance \n- Routine mechanised maintenance \n- Inspection of Wabigalo- Busubizi Road (Status of Road) \n- The Poor state of Main Street \n- Lack of Road Equipment \n\uf0b7 \nUnder Collection of  Local Revenue \n\uf0b7 \nComingling of Property Tax with other Revenues \n\uf0b7 \nLack of a Valuation Roll for Property Tax \n\uf0b7 \nIrregular Allocation of Classroom Block to Pre Primary Section \n\uf0b7", "metadata": {"page": 264, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nIncomplete works on Pit latrine constructed at NAKASETA P/S \n\uf0b7 \nUn Distributed Youth Livelihood program Funds financial year 2017/18 \n\uf0b7 \nNon functionality of the Stores system \n\uf0b7 \nLack of an owned Office Premises \n\uf0b7 \nUnderstaffing \n\uf0b7 \nManagement and Utilization of Natural Resources \n\uf0b7 \nLack of Land Titles \n\uf0b7 \nLack of inventory of wetlands (Un known wetlands) \n\uf0b7 \nHuman Activities on Lake Wamala Buffer Zone \n\uf0b7 \nGarbage Management \n\uf0b7 \nLittering of Garbage \n\uf0b7 \nAbsence of by-laws on Garbage Management \n\uf0b7 \nFailure to Maintain Data and Records on Garbage Volume \n\uf0b7 \nIn appropriate Location of the Landfill \n\uf0b7 \nLack of a Physical Development Plan \n77.  \nKira MC \n\uf0b7 \nImplementation of the Uganda Road Funds \n\uf0b7 \n\uf0b7 \nUnder-funded emergency Road Works", "metadata": {"page": 264, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "257 \n \n\uf0b7 \nFragmentation of Resources under Up-grading of un-paved Roads to \nBitumen   standard \n\uf0b7 \nInadequate Road Equipment \n\uf0b7 \nIncomplete works - Construction of Kira MC Administration Building \nPhase II \n\uf0b7 \nUnder staffing \n\uf0b7 \nLack of Land titles for UPE Schools \n\uf0b7 \nInspection of Primary Schools \n\uf0b7 \nManagement and Utilization of Natural Resources \n\uf0b7 \nFailure to demarcate wetlands \n\uf0b7 \nEstablishment of Urban Physical Planning Committees \n\uf0b7 \nGarbage Collection Management \n\uf0b7 \nInadequate Garbage transportation equipment \u2013 Hiring of Equipment \n \nMASAKA \nBRANCH \n \n78.  \nLwengo DLG \n\uf0b7 \nYLP-LOW Recovery Of Funds \n\uf0b7 \nPerformance Of URF \n\uf0b7", "metadata": {"page": 265, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Performance Of URF \n\uf0b7 \nLiabilities \n\uf0b7 \nDelayed Completion of valley tanks \n\uf0b7 \nUnderstaffing \n\uf0b7 \nUn demarcated boundaries of wetlands and forests. \n\uf0b7 \nUnlicensed activities on Natural Activities \n\uf0b7 \nLack of sufficient funding to implement planned activities. \n\uf0b7 \nUnderfunding of Nakateete Primary School \n\uf0b7 \nPoor Infrastructure of Nakateete primary School \n\uf0b7 \nCondition of Medical Equipment. \n\uf0b7 \nUnderstaffing at Lwengo Health Centre IV \n\uf0b7 \nInadequate patients accommodation. \n79.  \nSembabule DLG \n\uf0b7 \nYLP-Low Recovery Of Funds \n\uf0b7 \nPerformance Of URF \n\uf0b7 \nUnder Collection of Local Revenue \n\uf0b7 \nUnspent Conditional Grant \n\uf0b7 \nUnder funding of YLP for 2017/18 \n\uf0b7 \nUnlicensed activities on Natural Resources \n\uf0b7 \nAbsence of a District Environment Committee", "metadata": {"page": 265, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "258 \n \n\uf0b7 \nUnderfunding of St. Joseph Mateete Primary School. \n\uf0b7 \nInadequate infrastructure of Mateete Primary School. \n\uf0b7 \nPoor Condition of Medical Equipment \n80.  \nBukansimbi DLG \n \n\uf0b7 \nYLP-Low Recovery Of Funds \n\uf0b7 \nPerformance of URF \n\uf0b7 \nOutstanding Commitments \n\uf0b7 \nUnderfunding of YLP funds 2017/18 \n\uf0b7 \nOccupation of office building under construction. \n\uf0b7 Unlicensed activities on Natural Resources \n\uf0b7 \nFailure to maintain prescribed records of Road equipment \n\uf0b7 \nLack of Physical Planning Committee members \n\uf0b7 \nPoor condition of Medical Equipment. \n\uf0b7 \nUnderstaffing. \n81.  \nMasaka DLG \n \n\uf0b7", "metadata": {"page": 266, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nPerformance of YLP \n\uf0b7 \nPerformance Of URF \n \n\uf0b7 \nUnderfunding of funds 2017/18 \n\uf0b7 \nDelayed access of the pension payroll by the retired employees. \n\uf0b7 \nDelayed disbursement of funds \n\uf0b7 \nUnder Collection of Local Revenue \n\uf0b7 \nManagement of Natural Resources \n\uf0b7 \nAbsence of a District Environment Committee \n\uf0b7 \nUnlicensed activities on Natural Activities \n\uf0b7 \nStatus of infrastructure at Lwagulwe Mixed primary school \n\uf0b7 \nPoor condition of Medical Equipment. \n82.  \nMasaka MC \n \n\uf0b7 \nPerformance of YLP \n\uf0b7 \nPerformance Of URF \n\uf0b7 \nUn demarcated boundaries of wetlands and forests. \n\uf0b7 \nUnlicensed activities on Natural Activities. \n\uf0b7 \nIrregular title by Kampala University", "metadata": {"page": 266, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Irregular title by Kampala University \n\uf0b7 \nEncroachment on Plot 21, 23, 25,27, 29, 31, 33 and 35 Grant street. \n\uf0b7 \nFailure to obtain titles", "metadata": {"page": 266, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "259 \n \n\uf0b7 \nIrregular transfer of Council property by District Land Board \n\uf0b7 \nFailure to Vacate Council property. \n83.  \nMubende DLG \n \n\uf0b7 \nPerformance of YLP \n\uf0b7 \nPerformance Of URF \n\uf0b7 \nUnspent conditional grants \n\uf0b7 \nUnder Collection of Local Revenue \n\uf0b7 \nExcess funding of YLP- funds 2017/18 \n\uf0b7 \nSummary of excepts raised in PPDA reports \n\uf0b7 \nManagement of Natural Resources \n\uf0b7 \nUn demarcated boundaries of wetlands and forests. \n\uf0b7 \nUnlicensed activities on Natural Activities. \n\uf0b7 \nUnderfunding of Bweyongedde Primary School \n\uf0b7 \nStatus of Basic Medical Equipment. \n\uf0b7 \nManagement of Road Equipment \n84.", "metadata": {"page": 267, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "84.  \nKalungu DLG \n \n\uf0b7 \nPerformance of YLP \n\uf0b7 \nPerformance Of URF \n\uf0b7 \nUnder Collection of Local Revenue \n\uf0b7 \nGhost schools receiving capitation grants \n\uf0b7 \nUnderfunding disbursement of YLP funds. \n\uf0b7 \nAlteration of work plans without Council approval \n\uf0b7 \nSummary of exceptions raised in PPDA reports \n\uf0b7 \nUn demarcated boundaries of wetlands and forests. \n\uf0b7 \nLack of sufficient funding to implement planned activities \n\uf0b7 \nConditions of Medical Equipment. \n\uf0b7 \nInspection of Bukulula Health centre IV \n85.  \nRakai DLG \n \n\uf0b7 \nPerformance of YLP \n\uf0b7 \nPerformance Of URF \n\uf0b7 \nUnspent conditional grants \n\uf0b7 \nUnder Collection of Local Revenue \n\uf0b7", "metadata": {"page": 267, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nExcess funding of funds 2017/18 \n\uf0b7 \nSummary of excepts raised in PPDA reports \n\uf0b7 \nUn demarcated boundaries of wetlands and forests.", "metadata": {"page": 267, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "260 \n \n\uf0b7 \nLack of sufficient funding to implement planned activities. \n\uf0b7 \nLack of environment Committee \n\uf0b7 \nUnderfunding of Kiwenda Primary school \n\uf0b7 \nLack of adequate toilet facilities at Kiwenda Primary school. \n\uf0b7 \nInadequate Medical Equipment at Rakai Hospital. \n \n86.  \nKyotera DLG \n\uf0b7 \nPerformance of YLP \n\uf0b7 \nPerformance Of URF \n\uf0b7 \nUnspent conditional grants \n\uf0b7 \nDisbursement of YLP funds 2017/18 \n\uf0b7 \nUn demarcated boundaries of wetlands and forests. \n\uf0b7 \nUnlicensed activities on Natural Resources \n\uf0b7 \nLack of sufficient funding to implement planned activities. \n\uf0b7 \nUnderfunding of Kyotera Central Primary School \n\uf0b7", "metadata": {"page": 268, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nConditions of Medical Equipment at Kalisizo Hospital and Kakuuto Health \nCentre IV. \n87.  \nMubende MC \n \n\uf0b7 \nPerformance of YLP \n\uf0b7 \nPerformance Of URF \n\uf0b7 \nAccumulation of domestic arrears. \n\uf0b7 \nFailure to receive funds of 2017/18 \n\uf0b7 \nUn demarcated boundaries of wetlands and forests. \n\uf0b7 \nUnlicensed activities on Natural Resources \n\uf0b7 \nUnderstaffing \n88.  \nGba DLG \n \n\uf0b7 \nPerformance of YLP \n\uf0b7 \nPerformance Of URF \n\uf0b7 \nUnder Collection of Local Revenue \n\uf0b7 \nUn demarcated boundaries of wetlands and forests. \n\uf0b7 \nUnlicensed activities on Natural Resources \n\uf0b7 \nLack of sufficient funding to implement planned activities. \nCapitation Grant \n\uf0b7 \nUnderfunding of Bukandula Primary School \nStatus of Basic Medical Equipment. \n\uf0b7 \nConditions of medical equipment", "metadata": {"page": 268, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "261 \n \n\uf0b7 \nUnderstaffing at Maddu Health Centre Four \n\uf0b7 \nUnderstaffing \n89.  \nKalangala DLG \n \n\uf0b7 \nPerformance of YLP \n\uf0b7 \nPerformance Of URF \n\uf0b7 \nUnder Collection of Local Revenue \n\uf0b7 \nLack of register for wetlands \n\uf0b7 \nUnlicensed activities of Natural Resources \n\uf0b7 \nPhysical Planning Committee \n\uf0b7 \nCapitation Grant \n\uf0b7 \nUnderfunding of Kibanga Primary School \n\uf0b7 \nStatus of Basic Medical Equipment. \n\uf0b7 \nManagement of Road equipment. \n90.  \nButaleja DLG \n \n\uf0b7 \nYLP-low recovery of funds \n\uf0b7 \nPerformance of URF \n\uf0b7 \nPension Liabilities", "metadata": {"page": 269, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nPension Liabilities \n\uf0b7 \nUnder-collection of Local Revenue \n\uf0b7 \nLack of legal ownership of land, forests reserves \n\uf0b7 \nNon-existence of land office and staffing. \n\uf0b7 \nUnlicensed/illegal activities on Natural resources. \nManagement of road equipment \n\uf0b7 \nFailure to maintain road equipment log sheets \n\uf0b7 \nStatus of basic medical equipment \n\uf0b7 \nCondition of medical equipment \n\uf0b7 \nCompetence of staff to handle medical equipment \n\uf0b7 \nNon disposal of obsolete equipment \n91.  \nBukwo DLG \n \n\uf0b7 \nYLP-low recovery of funds \n\uf0b7 \nPerformance of URF \n\uf0b7 \nOutstanding pension and gratuity \n\uf0b7 \nUnder collection of Local Revenue \n\uf0b7 \nStaffing gaps \n\uf0b7 \nStatus of the Medical equipment at Bukwo District Hospital \n\uf0b7 \nNon Existence of the District Environment Committee\u2019s", "metadata": {"page": 269, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "262 \n \n\uf0b7 \nAbsence of the Physical Planning Committee \n92.  \nSironko DLG \n \n\uf0b7 \nYLP-low recovery of funds \n\uf0b7 \nPerformance of URF \n\uf0b7 \nPension Arrears \n\uf0b7 \nUnder-collection of Local Revenue \n\uf0b7 \nFailure to assess and collect property taxes \n\uf0b7 \nUnlicensed activities on Natural resources \n\uf0b7 \nPerformance of Physical Planning Committee \n93.  \nNamisindwa DLG \n \n\uf0b7 \nPerformance Of URF \n\uf0b7 \nYLP-low recovery of funds \n\uf0b7 \nUnpaid salaries \n\uf0b7 \nExcess Expenditure \n\uf0b7 \nUnderstaffing \n\uf0b7 \nConstruction of District administration block \n\uf0b7 \nFailure to conduct a comprehensive revenue assessment", "metadata": {"page": 270, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Failure to conduct a comprehensive revenue assessment \n\uf0b7 \nDisaster management - Effect of Heavy rains \n\uf0b7 \nLack of legal ownership of land, forests reserves and wetlands \n\uf0b7 \nLack of a District Environmental Committee \n\uf0b7 \nUnlicensed activities on Natural resources \n\uf0b7 \nFailure to maintain road equipment records \n\uf0b7 \nCondition of medical equipment \n94.  \nBudaka DLG \n \n\uf0b7 \nYLP-low recovery of funds \n\uf0b7 \nPerformance of URF \n\uf0b7 \nBudget Performance of Uganda Wen Entrepreneurship Programme \n\uf0b7 \nDistrict Court Cases \n\uf0b7 \nLack of Land Titles \n\uf0b7 \nLack of legal ownership of forests reserves and wetlands \n\uf0b7 \nUnlicensed activities carried out in the gazetted wetlands \n\uf0b7 \nInventory of Medical equipment \n\uf0b7 \nCompetence of staff to handle medical equipment \n\uf0b7 \n\uf0b7 \nCondition of the Medical equipment \n\uf0b7 \nComposition of Physical Planning", "metadata": {"page": 270, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "263 \n \n95.  \nBududa DLG \n \n\uf0b7 \nYLP-low recovery of funds \n\uf0b7 \nPerformance of URF \n\uf0b7 \nSalary Arrears \n\uf0b7 \nContingent Liabilities \n \n\uf0b7 \nInadequate maintenance of road equipment \n\uf0b7 \nNon-functional and non-existent medical equipment \n\uf0b7 \nUn-licenced mining and quarrying \n\uf0b7 \nInactive District Environment Committee \n\uf0b7 \nStaffing and Human Resource Management \n\uf0b7 \nUnderstaffing \n\uf0b7 \nUn-reconciling enrollment figures \n\uf0b7 \nLack of Land Titles \n\uf0b7 \nNon-disposal of Obsolete Assets \n96.  \nBulambuli DLG \n \n\uf0b7 \nYLP-low recovery of funds \n\uf0b7", "metadata": {"page": 271, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nPerformance of URF \n\uf0b7 \nCondition of medical equipment \n\uf0b7 \nNatural Resources \n\uf0b7 \nLack of District Environment Committee \n97.  \nBusia DLG \n \n\uf0b7 \nYLP-low recovery of funds \n\uf0b7 \nPerformance of URF \n\uf0b7 \nFailure to recover local revenue for Sub-counties \n\uf0b7 \nPoor Contract management \n\uf0b7 \nUnlicensed activities on natural resources \n\uf0b7 \nFailure to gazette land for wetlands and forests \n\uf0b7 \nPoor maintenance of medical equipment \n\uf0b7 \nPayment for unsuccessful repair of X-ray machine \n98.  \nBusia MC \n \n\uf0b7 \nPerformance Of URF \n\uf0b7 \nUnder-collection of Local Revenue \n\uf0b7 \nStatus of Basic Medical equipment at Busia Health Centre I \n\uf0b7 \nLack of an Urban Physical Development Plan \nLack of an Urban Physical Development Plan", "metadata": {"page": 271, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "264 \n \n\uf0b7 \nBudget for the Urban Physical Planning Committee \n\uf0b7 \nLack of a garbage management system \n\uf0b7 \nFailure to maintain road equipment records \n\uf0b7 \nNon-disposal of obsolete assets \n99.  \nButebo DLG \n \n\uf0b7 \nPerformance Of URF \n\uf0b7 \nLocal Revenue Shortfall \n\uf0b7 \nFailure to carry out local revenue enumeration and assessment \n\uf0b7 \nAbsence of a District Environmental Committee \n\uf0b7 \nUnlicensed activities carried out in the gazetted wetlands \n\uf0b7 \nLack of clear boundaries of wetlands \n\uf0b7 \nLack of Financial Statements for Nasenyi Primary School \n\uf0b7 \nInadequate supervision by district officials \n\uf0b7 \nLack of District Physical Planning Committee \n\uf0b7 \nEncroachment on council land at Nasuleta Health Centre II", "metadata": {"page": 272, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "100. \n \nKapchorwa DLG \n \n\uf0b7 \nYLP-Low Recovery of Funds \n\uf0b7 \nPerformance of URF \n\uf0b7 \nOutstanding rent arrears \n\uf0b7 \nMissing vouchers \n\uf0b7 \nFailure to sign Financing agreements with Youth Groups \n\uf0b7 \nNUSAF Project Operations, shortcomings on Chebaser-kapkwateny car \nsub-project (road construction) \n\uf0b7 \nUnrealized Royalties Revenue \n\uf0b7 \nOutstanding Rent Arrears \n\uf0b7 \nShortfall in Central Government Transfers \n\uf0b7 \nStaffing Gaps \n\uf0b7 \nStalled construction of the new Administration Block \n\uf0b7 \nStatus of Medical Equipment in the Hospital \n\uf0b7 \nInadequate medical equipment \n\uf0b7 \nFailure to prepare defect reports \n\uf0b7", "metadata": {"page": 272, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nDefects on the construction of maternity ward in Tumboboi Sub-county \n\uf0b7 \nLack of legal ownership of land, forests reserves \n\uf0b7 \nAbsence of a Distinct Environmental Committee \n\uf0b7 \nUnlicensed activities on Natural resources", "metadata": {"page": 272, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "265 \n \n\uf0b7 \nBudget for the Physical Planning committee \n\uf0b7 \nPhysical Planning Committee Performance \n101. \n \nKapchorwa MC \n \n\uf0b7 \nYLP-low recovery of funds \n\uf0b7 \nPerformance of URF \n\uf0b7 \nUnder-collection of Local Revenue \n\uf0b7 \nUnsupported/unauthorized supplementary budget \n\uf0b7 \nUnderstaffing \n\uf0b7 \nLack of a physical planning committee \n\uf0b7 \nLack of certified by laws on garbage management \n\uf0b7 \nFailure to undertake sensitization activities regarding garbage \nmanagement \n\uf0b7 \nInadequate facilities to collect garbage \n\uf0b7 \nImproper dumping of garbage \n\uf0b7 \nLack of Local and Municipal Environment Committee\u2019s \n102. \n \nKibuku DLG", "metadata": {"page": 273, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nYLP-Low Recovery of Funds \n\uf0b7 \nPerformance of URF \n\uf0b7 \nDouble transfer of UWEP funds \n\uf0b7 \nStaffing Gaps \n\uf0b7 \nIrregular Payment of Salaries to Retired Staff \n\uf0b7 \nNatural Resources \n\uf0b7 \nLack of Certificate of Ownership of Wetlands \n\uf0b7 \nUnlicensed Activities in Wet Lands \n\uf0b7 \nMismanagement of the District\u2019s Natural Resources \n\uf0b7 \nLack of Land Titles \n\uf0b7 \nPoor condition of medical equipment \n\uf0b7 \nLack of skilled personnel to manage medical equipment \n\uf0b7 \nNon-disposal of obsolete equipment \n\uf0b7 \nDefects regarding the slitting, drilling and installation of bore holes \n\uf0b7 \nFailure to meet minimum required Standards of UPE School \nl \n\uf0b7 \nEvaluation of Internal Audit function \n103. \n103. \n \nKween DLG \n \n\uf0b7 \nYLP-Low Recovery of Funds \n\uf0b7 \nPerformance of URF", "metadata": {"page": 273, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "266 \n \n\uf0b7 \nUnder-collection of Local Revenue \n\uf0b7 \nBudget Performance \n\uf0b7 \nLack of financial statements \n\uf0b7 \nExistence of land office and staffing \n\uf0b7 \nAbsence of a District Environment Committee \n\uf0b7 \nUnlicensed activities on Natural resources \n\uf0b7 \nComposition of the district physical panning committee. \n\uf0b7 \nNon-existence of ophthalmic department \n\uf0b7 \nIdle Ultra Sound Scan \n\uf0b7 \nInadequate medical Equipment \n104. \n \nManafwa DLG \n \n\uf0b7 \nYLP-Low Recovery of Funds \n\uf0b7 \nPerformance of URF \n\uf0b7 \nReceivables \n\uf0b7 \nUnacknowledged erroneous transfer of funds \n\uf0b7 \nUnrecovered Loans \n\uf0b7", "metadata": {"page": 274, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nLate Release and Disbursement of Funds \n\uf0b7 \nSchool Facilities Grant (SFG) anomalies \n\uf0b7 \nExistence of land office and staffing \n\uf0b7 \nLack of Local and District Environment Committees \n\uf0b7 \nNon-functional and non-existent medical equipment \n105. \n \nMbale DLG \n \n\uf0b7 \nYLP-Low Recovery of Funds \n\uf0b7 \nPerformance of URF \n\uf0b7 \nPension Liabilities \n\uf0b7 \nProcurements not reported to PPDA \n\uf0b7 \nFailure to fully implement the procurement plan \n\uf0b7 \nBudgetary Shortfall \n\uf0b7 \nIneffective Land Board \n\uf0b7 \nUnder realization of land fees \n \n106. \n \nMbale MC \n \n\uf0b7 \nYLP-Low Recovery of Funds \n\uf0b7 \n\uf0b7 \nPerformance of URF \n\uf0b7 \nUnder collection of local revenue", "metadata": {"page": 274, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "267 \n \n\uf0b7 \nLack of certified by-laws on garbage management \n\uf0b7 \nLack of appropriate garbage management equipment \n\uf0b7 \nBudgetary Shortfall \n\uf0b7 \nLack of Local and Municipal Environment Committees \n\uf0b7 \nAsbestos roof \n\uf0b7 \nInadequate desks \n\uf0b7 \nLack of a land title \n\uf0b7 \nInadequate staff houses \n\uf0b7 \nUnder-funding of Physical Planning department \n107. \n \nPallisa DLG \n\uf0b7 \nYLP-Low Recovery Of Funds \n\uf0b7 \nPerformance of URF \n\uf0b7 \nReceivables \n\uf0b7 \nIrregular Excess Expenditure on Councilors\u2019 Emoluments \n\uf0b7 \nInactive District Environment Committee \n\uf0b7 \nUn-licensed Activities on Wetlands \n\uf0b7 \nInactive physical planning committee \n\uf0b7", "metadata": {"page": 275, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Inactive physical planning committee \n\uf0b7 \nNon-functional and non-existent medical equipment \n108. \n \nTororo DLG \n\uf0b7 \nYLP-Low Recovery Of Funds \n\uf0b7 \nPerformance of URF \n\uf0b7 \nTransfers of UWEP funds to MoGLSD \n\uf0b7 \nFailure of council to sit in the whole financial Year \n\uf0b7 \nNon-operational district service commission \n\uf0b7 \nLack of Local Environment Committees \n\uf0b7 \nInadequate monitoring and supervision of the usage of Natural Resources \n\uf0b7 \nExistence of land office and staffing \n\uf0b7 \nDemarcations and size of the wetlands \n\uf0b7 \nFailure to report a fraudulent company to PPDA \n\uf0b7 \nProcurement not in the procurement Plan \n\uf0b7 \nAudit of SOP-SOP Primary School under capitation Grant \n\uf0b7 \nInadequate ambulance services \n\uf0b7", "metadata": {"page": 275, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Inadequate ambulance services \n\uf0b7 \nInadequate Health and safety measures \n\uf0b7 \nStatus of the Basic Medical equipment \n\uf0b7 \nUnderstaffing \n\uf0b7 \nFailure to Implement Budget as approved by Parliament \n\uf0b7 \nLocal Revenue Shortfall", "metadata": {"page": 275, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "268 \n \n\uf0b7 \nRevenue Accountability and contracts \n \n109. \n \nTororo MC \n \n\uf0b7 \nPerformance of URF \n\uf0b7 \nNon-funding of the Physical Planning Committee activities \n\uf0b7 \nFailure to implement solid waste management strategy \n\uf0b7 \nLack of a Proper Solid Waste Management System \n\uf0b7 \nLack of appropriate garbage management equipment \n\uf0b7 \nBudget Shortfall \n\uf0b7 \nInadequate monitoring and supervision of the usage of Natural Resources \nunder the Municipal \n \n \nMBARARA \nBRANCH \n \n110. \n \nMbarara DLG \n \n\uf0b7 \nYLP-Low Recovery Of Funds \n\uf0b7 \nShortfall in central government grants \n\uf0b7 \nMischarge of expenditure", "metadata": {"page": 276, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Mischarge of expenditure \n\uf0b7 \nNugatory Expenditure \n\uf0b7 \nIrregular Payment of VAT \n\uf0b7 \nDistrict Natural Resources \n\uf0b7 \nDelayed Modification Works on Defective Road Equipment \n\uf0b7 \nPPDA Findings \n111. \n \nBushenyi DLG \n \n\uf0b7 \nYLP-Low Recovery Of Funds \n\uf0b7 \nPerformance of URF \n\uf0b7 \nUnder-collection of revenue \n\uf0b7 \nOutstanding receivables not supported \n\uf0b7 \nDelayed Modification Works on Defective Road Equipment \n\uf0b7 \nLack of Land Titles \n\uf0b7 \nPPDA Report \n\uf0b7 \nLegal ownership of land, Forests Reserves and Wetlands \n\uf0b7 \nUnlicensed Activities in Wetlands and Forest Reserves \n\uf0b7 \nCondition of medical equipment \n112. \n \nMbarara MC \nMbarara MC", "metadata": {"page": 276, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "269 \n \n\uf0b7 \nYLP-Low Recovery Of Funds \n\uf0b7 \nPerformance of URF \n\uf0b7 \ndomestic arrears \n\uf0b7 \nunder collection of revenue \n\uf0b7 \nshortfall in government releases \n\uf0b7 \nInadequate medical equipment \n\uf0b7 \nFailure to Implement planned Output \n\uf0b7 \nInadequate garbage funding \n\uf0b7 \nInadequate equipment in garbage collection \n\uf0b7 \nWaste collection and transportation equipment as well as post plants \nnot in place \n\uf0b7 \nAssessment of the Impacts of municipal solid waste activities on the \nenvironment \n\uf0b7 \nOther Challenges on garbage collection at the Municipal. \n \n113. \n \nMita DLG \n \n\uf0b7 \nYLP-LOW RECOVERY OF FUNDS \n\uf0b7 \nStaffing \n\uf0b7", "metadata": {"page": 277, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Staffing \n\uf0b7 \nMedical Equipment \n\uf0b7 \nNon-functional Medical Equipment \n\uf0b7 \nLack of staff in the Natural Resources Sector \n\uf0b7 \nUnlicensed Activities on District Wetlands \n \n114. \n \nSheema DLG \n \n\uf0b7 \nYLP-LOW RECOVERY OF FUNDS \n\uf0b7 \nPERFORMANCE OF URF \n\uf0b7 \nPension and Gratuity arrears \n\uf0b7 \nUnder-collection of local revenue \n\uf0b7 \nShortfall in Government grants \n\uf0b7 \nAudit of procurement of public works \n6 \n\uf0b7 \nContract Awards that did not meet the evaluation criteria \n\uf0b7 \nLack of evidence of receipt of invitation to Bid by bidders 7 \n\uf0b7 \nAbsence of a Physical Planner on the Physical Planning committee (PPC) \n\uf0b7 \nBudget Allocation to the Physical planning committee \n\uf0b7 \n\uf0b7 \nLack of a wetlands register", "metadata": {"page": 277, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "270 \n \n\uf0b7 \nLack of key personnel in the Natural resources department \n\uf0b7 \nLack of Basic Medical Equipment \n\uf0b7 \nPoor Condition of Medical Equipment \n\uf0b7 \nNon-maintenance of records \n\uf0b7 \nSafe Equipment operation practices \n\uf0b7 \n1nadequate capitation grant releases to the school 15 \n \n115. \n \nSheema MC \n \n\uf0b7 YLP-LOW RECOVERY OF FUNDS \n\uf0b7 Garbage collection and Management \n6 \n\uf0b7 Lack of waste treatment facility and post plant \n\uf0b7 Lack of Physical planner in private practice \n\uf0b7 Physical planning committee \n\uf0b7 Unlicensed activities on Natural resources \n116. \n \nBuhweju DLG \n \n\uf0b7 \nYLP-LOW RECOVERY OF FUNDS \n\uf0b7 \nPERFORMANCE OF URF \n\uf0b7", "metadata": {"page": 278, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "PERFORMANCE OF URF \n\uf0b7 \nPension and gratuity arrears \n\uf0b7 \nUn-supported Royalties received \n\uf0b7 \nUnderstaffing \n\uf0b7 \nLack of legal ownership of land, forests reserves and wetlands. \n\uf0b7 \nAbsence of a Distinct Environmental committee \n\uf0b7 \nUnlicensed Activities on Natural resources \n\uf0b7 \nExistence of Physical Planning committee \n\uf0b7 \ncommittee Performance \n\uf0b7 \nCapitation grant releases to schoo \n\uf0b7 \nLack of Basic Medical Equipment l \n\uf0b7 \nCondition of medical equipment \n117. \n \nRubirizi DLG \n \n\uf0b7 \nYLP-LOW RECOVERY OF FUNDS \n\uf0b7 \nPERFORMANCE OF URF \n\uf0b7 \nUnder Collection of Local Revenue \n\uf0b7 \nUnlicensed Activities on District Wetlands \n\uf0b7 \nNon-demarcation of Natural Resources \nNon-demarcation of Natural Resources", "metadata": {"page": 278, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "271 \n \n\uf0b7 \nUnlicensed activities on the crater lakes Inadequate basic medical \nequipment \n\uf0b7 \nMedical equipment due for service \n \n \n118. \n \nKanungu DLG \n \n\uf0b7 \nPERFORMANCE OF URF \n\uf0b7 \nUnder Collection of Local Revenue \n\uf0b7 \nLack of land titles \n\uf0b7 \nCapitation Grant not in agreement with Enrolment \n\uf0b7 \nLack of Basic Medical Equipment \n\uf0b7 \nPoor condition of Medical Equipment \n\uf0b7 \nLack of License to Operate Xray Machine in Kambuga Hospital \n\uf0b7 \nNon-demarcation of Natural Resources \n119. \n \nKisoro DLG \n \n\uf0b7 \nYLP-LOW RECOVERY OF FUNDS \n\uf0b7 \nPERFORMANCE OF URF", "metadata": {"page": 279, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nPERFORMANCE OF URF \n\uf0b7 \nUnder Collection of Local Revenue \n\uf0b7 \nNon deduction of Local Service Tax \n\uf0b7 \nCapitation grant releases to the school \n\uf0b7 \nPoor Condition of medical equipment \n\uf0b7 \nUnlicensed Activities on District Wetlands \n\uf0b7 \nFailure to demarcate natural resources \n\uf0b7 \nLack of District Environment Action Plan \n\uf0b7 \nFailure to Fully Constitute a Physical Planning Committee \n \n120. \n \nKisoro MC \n \n\uf0b7 \nPERFORMANCE OF URF \n\uf0b7 \nFailure to Fully Constitute Municipal Council Physical Planning Committee \n(PPC) \n\uf0b7 \nInadequate equipment for garbage collection and transportation \n\uf0b7 \nWaste treatment facilities as well as cpost plants not in place \n\uf0b7 \nLack of garbage by-laws \n\uf0b7 \nUnder-remittance of shared Local Revenue", "metadata": {"page": 279, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "272 \n \n121. \n \nKabale DLG \n \n\uf0b7 \nPERFORMANCE OF URF \n\uf0b7 \nPension liabilities \n\uf0b7 \nUnlicensed Activities on District Wetlands \n\uf0b7 \nUnder-funding \n\uf0b7 \nLack of Basic Medical Equipment \n\uf0b7 \nMedical Equipment in Poor Working Condition \n\uf0b7 \nGrounded road equipment \n \n122. \n \nKabale MC \n \n\uf0b7 \nPERFORMANCE OF URF \n\uf0b7 \nUnder Collection of Local Revenue \n\uf0b7 \nLack of land titles \n\uf0b7 \nLack of a Wetlands Register \n\uf0b7 \nUnlicensed Activities on Municipal Wetlands \n\uf0b7 \nLack of Essential Medical Equipment \n \n123. \n \nIsingiro DLG", "metadata": {"page": 280, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Isingiro DLG \n \n\uf0b7 \nPERFORMANCE OF URF \n\uf0b7 \nUnder Collection of Local Revenue \n\uf0b7 \nUnaccounted for Funds \n\uf0b7 \nUnder collection of revenue \n\uf0b7 \nLack of land titles \n\uf0b7 \nLand Encroachment \n\uf0b7 \nUnder funding of Kyashojwa Primary School \n\uf0b7 \nLack of a fully-fledged district lands office \n\uf0b7 \nUnlicensed activities on Natural resources \n \n124. \n \nIbanda DLG \n \n\uf0b7 \nYLP-LOW RECOVERY OF FUNDS \n\uf0b7 \nPERFORMANCE OF URF \n\uf0b7 \nPension and Gratuity arrears \n\uf0b7 \nUnderstaffing \n\uf0b7 \nInadequate medical equipment \n\uf0b7 \nCondition of medical equipment", "metadata": {"page": 280, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "273 \n \n\uf0b7 \nFailure to demarcate Natural Resources \n\uf0b7 \nConstruction of Mortuary and 2 stance VIP latrine \n \n125. \n \nIbanda MC \n \n\uf0b7 \nPERFORMANCE OF URF \n\uf0b7 \nPayables \n\uf0b7 \nGarbage Management \n\uf0b7 \nInadequate garbage funding \n\uf0b7 \nInadequate equipment and facility for garbage management \n126. \n \nRukungiri DLG \n \n\uf0b7 \nYLP-LOW RECOVERY OF FUNDS \n\uf0b7 \nUnder Collection of Local Revenue \n\uf0b7 \nUnbudgeted Destic Arrears \n\uf0b7 \nLack of legal ownership of land, forests reserves and wetlands \n\uf0b7 \nUnlicensed activities on Natural resources \n\uf0b7 \nLack of up to date wetlands register", "metadata": {"page": 281, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Lack of up to date wetlands register \n\uf0b7 \nNon-Demarcation of Natural Resources \n\uf0b7 \nInadequate maintenance of road equipment \n\uf0b7 \nExistence of Physical Planning Committee \n\uf0b7 \nObsolete and faulty medical equipment \n\uf0b7 \nLack of Basic Medical Equipment \n\uf0b7 \nPayroll \n\uf0b7 \nUnderstaffing \n127. \n \nRukungiri MC \n \n\uf0b7 \nYLP-LOW RECOVERY OF FUNDS \n\uf0b7 \nUnder Collection of Local Revenue \n\uf0b7 \nUnderstaffing \n\uf0b7 \nLack of legal ownership of land, forests reserves and wetlands \n\uf0b7 \nUnlicensed Activities on \n\uf0b7 \nLack of Basic Medical Equipment Condition of medical equipment \n\uf0b7 \nInadequate equipment for garbage collection \n\uf0b7 \nLack of bye-laws regarding garbage management \n\uf0b7 \nExistence of Urban Physical Planning Committees \nExistence of Urban Physical Planning Committees \n\uf0b7 \n \n128. \n \nRukiga DLG", "metadata": {"page": 281, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "274 \n \n\uf0b7 \nPERFORMANCE OF URF \n\uf0b7 \nUnder-collection of revenue \n\uf0b7 \nShortfall in Grants and Other Transfers \n\uf0b7 \nYLP-LOW RECOVERY OF FUNDS 2017/185 \n\uf0b7 \nProjects inspection \u2013 Youth Livelihood Programme \n\uf0b7 \nNtungamo boda boda transport \n5 \n\uf0b7 \nKishongati Soap and Cosmetics Project \n5 \n\uf0b7 \nUnderstaffing \n\uf0b7 \nLack of legal ownership of land, forests reserves and wet lannds \n\uf0b7 \nLack of a District Environmental committee \n\uf0b7 \nUnlicensed activities on Natural resources \n\uf0b7 \nCondition of medical equipment \n\uf0b7 \nLack of Basic Medical Equipment \n129. \n \nRubanda DLG \n \n\uf0b7", "metadata": {"page": 282, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nYLP-LOW RECOVERY OF FUNDS \n\uf0b7 \nPERFORMANCE OF URF \n\uf0b7 \nUnder Collection of Local Revenue \n\uf0b7 \nRevenue budget shortfall-central government grants. \n\uf0b7 \nUnder-funding of the Natural Resources sector \n\uf0b7 \nUnlicensed Activities on Natural Resources \n\uf0b7 \nAbsence of a District Environmental Committee \n\uf0b7 \nInadequate Medical Equipment in Health Centre IVs \n\uf0b7 \nLack of a Physical Planning committee \n\uf0b7 \nManagement of Road Equipment \n\uf0b7 \nDelayed Modification Works on Defective Road Equipment \n130. \n \nKiruhura DLG \n \n\uf0b7 \nYLP-LOW RECOVERY OF FUNDS \n\uf0b7 \nPERFORMANCE OF URF \n\uf0b7 \nNon-maintenance of essential records \n\uf0b7 \nCapitation grant releases to school \n\uf0b7 \nInadequate basic medical equipment \n\uf0b7", "metadata": {"page": 282, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Inadequate basic medical equipment \n\uf0b7 \nFailure to fully constitute District Physical Planning committee (PPC) \n131. \n \nNtungamo DLG \n \n\uf0b7 \nYLP-LOW RECOVERY OF FUNDS \n\uf0b7 \nPERFORMANCE OF URF", "metadata": {"page": 282, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "275 \n \n\uf0b7 \nPayables and pension liability \n\uf0b7 \nEmoluments to Councilors \n\uf0b7 \nEncroachment on Natural Resources \n\uf0b7 \nCondition of medical equipment \n\uf0b7 \nGrounded Road Equipment \n132. \n \nNtungamo MC \n \n\uf0b7 \nYLP-LOW RECOVERY OF FUNDS \n\uf0b7 \nPERFORMANCE OF URF \n\uf0b7 \nShortfall in central grants releases \n\uf0b7 \nEncroachment on forest reserves and wetlands \n \n133. \n \nMbarara MC \n\uf0b7 \nYLP-LOW RECOVERY OF FUNDS \n\uf0b7 \nPERFORMANCE OF URF \n\uf0b7 \nDomestic Arrears \n\uf0b7 \nUnder-collection of local revenue \n\uf0b7 \nShortfall in Government Release", "metadata": {"page": 283, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Shortfall in Government Release \n\uf0b7 \nInadequate medical equipment in Mbarara Municipal Council Health \nCentre IV \n\uf0b7 \nFailure to Implement planned Output \n\uf0b7 \nInadequate garbage funding \n\uf0b7 \nInadequate equipment in garbage collection \n\uf0b7 \nWaste collection and transportation equipment as well as post plants \nnot in place \n\uf0b7 \nAssessment of the Impacts of municipal solid waste activities on the \nenvironment \n\uf0b7 \nOther Challenges on garbage collection at the Municipal. \n \nMOROTO \nBRANCH \n \n134. \n \nAbim DLG \n \n\uf0b7 \nPerformance of YLP \n\uf0b7 \nPerformance Of URF \n\uf0b7 \nAccumulation of domestic arrears \n\uf0b7 \nUnder Collection of Local Revenue \n\uf0b7 \nFailure to apply prescribed guidelines in operating road equipment \n\uf0b7 \n\uf0b7 \nLack of a Physical Planning Committee", "metadata": {"page": 283, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "276 \n \n\uf0b7 \nFailure to constitute a District Environmental Committee \n\uf0b7 \nLack of a District Environment Action Plan \n\uf0b7 \nLack of Register for Land, Wetlands and Forests \n\uf0b7 \nUnlicensed activities on the Natural Resources \n135. \n \nNapak DLG \n \n\uf0b7 \nPerformance of YLP \n\uf0b7 \nPerformance Of URF \n\uf0b7 \nAccumulation of domestic arrears \n\uf0b7 \nUnder Collection of Local Revenue \n \n \n\uf0b7 \nUnrealised Budget on grants \n\uf0b7 \nStalled Construction of Council chambers \n\uf0b7 \nLack of land titles \n\uf0b7 \nUnder Staffing \n\uf0b7 \nFailure to meet the Minimum Standards in UPE Schools \n\uf0b7 \nLack of a District Environment Committee \n\uf0b7", "metadata": {"page": 284, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nLack of Register for Land, Wetlands and Forests \n\uf0b7 \nUnlicensed activities on the Natural Resources \n136. \n \nMoroto DLG \n \n\uf0b7 \nPerformance of YLP \n\uf0b7 \nPerformance Of URF \n\uf0b7 \nAccumulation of domestic arrears \n\uf0b7 \nUnspent balance \n\uf0b7 \nIrregular payment of night allowances to council members \n\uf0b7 \nFailure to apply prescribed guidelines in operating the road equipment \n\uf0b7 \nFailure to constitute a District Environment Committee \n\uf0b7 \nLack of a District Environment Action Plan \n\uf0b7 \nLack of Register for Wetlands and Forests \n137. \n \nNakapiripirit DLG \n \n\uf0b7 \nPerformance of YLP \n\uf0b7 \nPerformance Of URF \n\uf0b7 \nDomestic Arrears \n\uf0b7 \nDomestic Arrears \n\uf0b7 \nUn-Spent Conditional Grants \n\uf0b7 \nFailure to Utilize Appropriated NUSAF II Funds", "metadata": {"page": 284, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "277 \n \n\uf0b7 \nUnder Collection of Local Revenue \n\uf0b7 \nAbandoned Motor Vehicle \n\uf0b7 \nIrregular Sale of Solar Panels \n\uf0b7 \nDiversion of Council Assets to Personal Use \n\uf0b7 \nGrounded Motor Vehicles \n\uf0b7 \nFailure to access the payroll by new staff \n\uf0b7 \nFailure to access Pensions by Eligible Pensioners \n\uf0b7 \nConstruction of an irrigation system \n\uf0b7 \nUn-demarcated Natural Resources \n\uf0b7 \nIllegal activities on gazetted natural resources \n\uf0b7 \nFailure to appoint a District Environment Committee \n\uf0b7 \nLack of legal ownership of land, forest reserves and wetlands \n\uf0b7 \nAbsence of a District Lands Office \n\uf0b7 \nStatus of health facilities \n\uf0b7 \nShortage of Medical Equipment \n\uf0b7 \nMedical equipment in poor working condition \n\uf0b7 \nUnder Staffing", "metadata": {"page": 285, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nUnder Staffing \n\uf0b7 \nFailure to appoint Contract managers/supervisors \n138. \n \nKaabong DLG \n\uf0b7 \nPerformance of YLP \n\uf0b7 \nPerformance Of URF \n\uf0b7 \nNUSAF3 Implementation \n\uf0b7 \nDelayed disbursement of funds to groups \n\uf0b7 \nDelayed implementation of NUSAF 3. \n\uf0b7 \nDoubtful transfer of UGX. 3,333,857,143 \n\uf0b7 \nMedical Equipment \n\uf0b7 \nLack of a medical equipment inventory \n\uf0b7 \nShortage of Medical equipment \n\uf0b7 \nManagement of Natural Resources \n\uf0b7 \nUn-demarcated Natural Resources \n\uf0b7 \nUnlicensed activities on Natural resources \n\uf0b7 \nAbsence of a District Environmental Committee \n139. \n \nMoroto MC \n \n\uf0b7 \n\uf0b7 \nPerformance of YLP \n\uf0b7 \nPerformance Of URF", "metadata": {"page": 285, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "278 \n \n\uf0b7 \nUnder Collection of Local Revenue \n\uf0b7 \nUganda Support to Municipal Infrastructure Development  Programme   \n(USMID) \n\uf0b7 \nDiversion of UGX. 113,148,947 \n\uf0b7 \nUnbanked Local Revenue \n\uf0b7 \nOver expenditure regarding PERFORMANCE OF URF operations \n\uf0b7 \nIrregular award of road rehabilitation Contract UGX.430,379,418 \n\uf0b7 \nDirect Procurements worth UGX 35,000,000 \n\uf0b7 \nAcquisition of land without Technical input of the Chief government \nValuer \n\uf0b7 \nFailure to avail work plans and budgets for USMID expenditure \n\uf0b7 \nFailure to account for funds on a quarterly basis using the prescribed \nforms \n\uf0b7 \nUn-availed USMID Procurement Files \n\uf0b7", "metadata": {"page": 286, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nFailure by Moroto Municipal Council to develop by-laws on garbage \ncollection \n \nSOROTI BRANCH \n \n140. \n \nBUKEDEA DLG \n \n\uf0b7 \nPerformance of YLP \n\uf0b7 \nPerformance Of URF \n\uf0b7 \nPension and Gratuity Arrears \n\uf0b7 \nUn-Spent Conditional Grant \n\uf0b7 \nReconciliation of Central Government Releases \n\uf0b7 \nSalary Arrears \n\uf0b7 \nLack of  Annual Budgets  by Primary Schools \n\uf0b7 \nDilapidated school Accommodation and Classroom Structures \n\uf0b7 \nPoor pupil to facilities ratio \n\uf0b7 \nUnlicensed  activities on Natural resources \n\uf0b7 \nShortage of medical equipment at the health facility \n\uf0b7 \nNon-Functional Medical Equipment \n\uf0b7 \nIdle and non-functioning dental machine \n141. \n141. \n \nDOKOLO DLG \n \n\uf0b7 \nPerformance of YLP \n\uf0b7 \nPerformance Of URF \n\uf0b7 \nPension and Gratuity Arrears", "metadata": {"page": 286, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "279 \n \n\uf0b7 \nUnder Collection of Local Revenue \n\uf0b7 \nReconciliation of Central Government Releases \n\uf0b7 \nAccumulation of Arrears of Revenue \n\uf0b7 \nUn remitted Payroll deductions \n\uf0b7 \nUnder Staffing \n\uf0b7 \nAudit of UPE Schools \n\uf0b7 \nDelayed Release of Approved funds 2017/2018 \n\uf0b7 \nLack of legal ownership of Forest reserves and Wetlands \n\uf0b7 \nUnlicensed Activities on Natural Resources \n\uf0b7 \nShortage of Medical Equipment at Dokolo HC IV \n\uf0b7 \nInadequate availability of protective wear \n\uf0b7 \nAbsence of district physical planning committee \n142. \n \nKATAKWI DLG \n \n\uf0b7 \nPerformance of YLP \n\uf0b7 \nPerformance Of URF \n\uf0b7 \nAccumulation of Domestic Arrears", "metadata": {"page": 287, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Accumulation of Domestic Arrears \n\uf0b7 \nUnrealized Budgeted Revenue \n\uf0b7 \nUn-Spent Conditional Grants \n\uf0b7 \nCapitation grant - Lack of Financial Statements \n\uf0b7 \nLack of Basic Medical Equipment in Health Facilities \n\uf0b7 \nFailure to supply ordered Medicines \n\uf0b7 \nDrug Stock Outs \n\uf0b7 \nExistence and Performance of Physical Planning Committee \n\uf0b7 \nAbsence of  District Environment Committee \n\uf0b7 \nLack of a District Environment Action Plan \n143. \n \nKABERAMAIDO \nDLG \n \n\uf0b7 \nPerformance of YLP \n\uf0b7 \nPerformance Of URF \n\uf0b7 \nSalary and Pension Arrears \n\uf0b7 \nPayment of avoidable court awards \n\uf0b7 \nUn-Spent Conditional Grant \n\uf0b7 \nUnder Staffing \n\uf0b7 \nDelayed deletion of retired/dead staff \n\uf0b7 \nCapitation Grants in UPE Schools \n\uf0b7 \nNon-disposal of obsolete Assets", "metadata": {"page": 287, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "280 \n \n\uf0b7 \nLack of the district environmental committee \n\uf0b7 \nUnlicensed activities on Natural resources \n\uf0b7 \nShortage of medical equipment at the health facility \n\uf0b7 \nInadequate availability of protective wear \n\uf0b7 \nLack of skilled personnel to operate specialty equipment \n\uf0b7 \nAbsence of district physical planning committee \n144. \n \nKUMI DLG \n \n\uf0b7 \nPerformance of YLP \n\uf0b7 \nPerformance Of URF \n\uf0b7 \nDomestic Arrears \n\uf0b7 \nUnder-collection of Local Revenue \n\uf0b7 \nPension and Gratuity Arrears \n\uf0b7 \nRevenue Budget Performance \n\uf0b7 \nUnder Staffing \n\uf0b7 \nLack of Capacity to Develop Prime Land \n\uf0b7 \nPoor Pupil to Facilities Ratio in Primary Schools \n\uf0b7", "metadata": {"page": 288, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nHigh Number of Court Cases and Contingencies \n\uf0b7 \nDelayed Release of Approved funds for 2017/2018 \n\uf0b7 \nLack of Legal Ownership of Forest Reserves and Wetlands \n\uf0b7 \nUnlicensed  Activities On Natural Resources \n\uf0b7 \nShortage of medical equipment at the health facility \n\uf0b7 \nInadequate availability of protective wear \n145. \n \nNGORA DLG \n\uf0b7 \nPerformance of YLP \n\uf0b7 \nPerformance Of URF \n\uf0b7 \nUnder Staffing \n\uf0b7 \nConstruction of a 4 in 1 Staff House at Aciisa Primary School \n\uf0b7 \nDelayed release of approved funds 2017/2018 \n\uf0b7 \nLack of Annual Work Plan and Annual Budget by Primary Schools \n\uf0b7 \nFailure to Conduct Termly Stock Counts and Maintain Inventory Cards \n\uf0b7 \nUnlicensed Activities on Natural Resources \n\uf0b7 \nLack of Legal Ownership of Forest Reserves and Wetlands", "metadata": {"page": 288, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nShortage of medical equipment at the health facility \n\uf0b7 \nInadequate availability of protective wear \n146. \n \nOTUKE DLG \n \n\uf0b7 \nPerformance of YLP", "metadata": {"page": 288, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "281 \n \n\uf0b7 \nPerformance Of URF \n\uf0b7 \nUnsupported Pension and Gratuity Payments \n\uf0b7 \nRevenue Budget Performance \n\uf0b7 \nUnder-collection of Local Revenue \n\uf0b7 \nUnder Staffing in Orum HCIV \n\uf0b7 \nPoor pupil to facilities ratio \n\uf0b7 \nLack of legal ownership of Forest reserves and Wetlands \n\uf0b7 \nUnlicensed activities on Natural resources \n\uf0b7 \nShortage of medical equipment at the health facility \n\uf0b7 \nLack of Budget for the Physical Planning committee \n\uf0b7 \nRevenue generated by committees \n\uf0b7 \nLack of Safe Work Procedures for the road equipment \n\uf0b7 \nProcurement Compliance review by PPDA \n147. \n \nSOROTI DLG \n \n\uf0b7 \nPerformance of YLP \n\uf0b7", "metadata": {"page": 289, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "Performance of YLP \n\uf0b7 \nPerformance Of URF \n\uf0b7 \nUnder-collection of Local Revenue \n\uf0b7 \nRevenue Budget Performance \n\uf0b7 \nUn-Spent Conditional Grant \n\uf0b7 \nPension and Gratuity Arrears \n\uf0b7 \nLack of Land Titles for the District Land \n\uf0b7 \nUnder Staffing \n\uf0b7 \nMinimum Infrastructure Requirements at the Schools \n\uf0b7 \nPoor pupil to facilities ratio \n\uf0b7 \nDelayed Release of Approved funds for 2017/2018 \n\uf0b7 \nBudget Performance UWEP \n\uf0b7 \nUnlicensed  Activities on the Natural Resources \n\uf0b7 \nLack of Medical Equipment \n\uf0b7 \nNon Functioning Medical Equipment \n\uf0b7 \nFailure to allocate funds to the Physical Planning Committee \n148. \n \nSERERE DLG \n \n\uf0b7 \nPerformance of YLP \n\uf0b7 \nPerformance of YLP \n\uf0b7 \nPerformance Of URF \n\uf0b7 \nUnder-collection of Local Revenue \n\uf0b7 \nUnbudgeted Domestic Arrears", "metadata": {"page": 289, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "282 \n \n\uf0b7 \nUnderstaffing \n\uf0b7 \nEncroachment on Forests Reserves \n\uf0b7 \nLack of proper demarcation of Natural resources\u2019 boundaries \n\uf0b7 \nStatus of basic medical equipment in Serere HC IV \n\uf0b7 \nCapitation Grant \n149. \n \nSOROTI MC \n \n\uf0b7 \nPerformance Of URF \n\uf0b7 \nRevenue Budget Performance \n\uf0b7 \nMischarge of Expenditure \n\uf0b7 \nUn-Verified Pension and Gratuity Payments \n\uf0b7 \nUn-Spent Conditional Grant \n\uf0b7 \nBudget performance \n\uf0b7 \nUganda Support to Municipal Infrastructure Development  Programme   \n(USMID) \n\uf0b7 \nLack of a Municipality Environmental Action Plan \n\uf0b7 \nLack of proper demarcation of Natural resources\u2019 boundaries \n\uf0b7", "metadata": {"page": 290, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "\uf0b7 \nCarrying out illegal activities on the Wet lands \n\uf0b7 \nLack of Register for Wetlands and Forests \n\uf0b7 \nStatus of Medical Equipment at Princess Diana IV \n\uf0b7 \nBudget for the Physical Planning committee \n\uf0b7 \nLack of Bye-Laws Regarding Garbage Management \n\uf0b7 \nInsufficient equipment/facilities to collect garbage \n\uf0b7 \nCapitation - Failure to prepare Termly Financial Statements \n\uf0b7 \nPoor pupil to facilities ratio \n283 \n \nANNEXURE V: REPORTS AND CONSOLIDATED GOVERNMENT OF UGANDA \nFINANCIAL STATEMENTS", "metadata": {"page": 290, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": []}}, {"content": "|    | ACRONYM   | DESCRIPTION                                             |\n|---:|:----------|:--------------------------------------------------------|\n|  0 | AG        | Auditor General                                         |\n|  1 | AO        | Accounting Officer                                      |\n|  2 | Bn        | Billion                                                 |\n|  3 | BoU       | Bank of Uganda                                          |\n|  4 | CAs       | Contracting Authorities                                 |\n|  5 | DLB       | District Land Board                                     |\n|  6 | FY        | Financial Year                                          |\n|  7 | GoU       | Government of Uganda                                    |\n|  8 | IESBA     | International Ethics Standards Board for Accountants    |\n|  9 | IMF       | International Monetary Fund                             |\n| 10 | KIS       | Kalangala Infrastructure Services                       |\n| 11 | MDAs      | Ministries ,Departments and Agencies                    |\n| 12 | MEMD      | Ministry of Energy and Mineral Development              |\n| 13 | MOFPED    | Ministry of Finance, Planning, and Economic Development |\n| 14 | MoGLSD    | Ministry of Gender Labour and Social Development        |\n| 15 | MoU       | Memoranda of Understanding                              |\n| 16 | MTEF      | Medium Term Expenditure Framework                       |\n| 17 | NAA       | National Audit Act                                      |\n| 18 | NBI       | National Backbone Infrastructure                        |\n| 19 | NDP       | National Development Plan                               |\n| 20 | NDPII     | Second National Development Plan                        |\n| 21 | NEMA      | National Environment Management Authority               |\n| 22 | NGO       | Non-Governmental Organisation                           |\n| 23 | NIN       | National Identification Number                          |\n| 24 | NPA       | National Planning Authority                             |\n| 25 | NWSC      | National Water and Sewerage Corporation                 |\n| 26 | OAG       | Office of the Auditor General                           |", "metadata": {"page": 6, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | PAPs       | Project Affected Persons                                                          |\n|---:|:-----------|:----------------------------------------------------------------------------------|\n|  0 | PDMF       | Public Debt Management Framework                                                  |\n|  1 | PFMA PS/ST | Public Finance Management Act, 2015 Permanent Secretary/Secretary to the Treasury |\n|  2 | PSST       | Permanent Secretary and Secretary to Treasury                                     |\n|  3 | TAI        | Treasury Accounting Instructions, 2016                                            |\n|  4 | TIN        | Tax Identification Number                                                         |\n|  5 | TWGs       | Technical Working Groups                                                          |\n|  6 | UCF        | Uganda Consolidated Fund                                                          |\n|  7 | UGX        | Uganda Shillings                                                                  |\n|  8 | USD        | United States of America Dollars                                                  |\n|  9 | USMID      | Uganda Support for Municipal Infrastructure Development                           |\n| 10 | WMD        | Wetlands Management Department                                                    |\n| 11 | YIGs       | Youth Interest Groups                                                             |\n| 12 | YLP        | Youth Livelihood Programme                                                        |", "metadata": {"page": 7, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | Agronomy                    | The scientific study of soil management and crop production, including irrigation and the use of herbicides, pesticides, and fertilizers.                                                      |\n|---:|:----------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Classified Expenditure      | The expenses and commitments incurred by an authorised agency for the collection and dissemination of information related to national security interests                                       |\n|  1 | Cognizant                   | Having knowledge or awareness.                                                                                                                                                                 |\n|  2 | Contingent Liability        | A potential liability that may occur depending on the outcome of an uncertain future event.                                                                                                    |\n|  3 | Domestic Arrears            | Domestic arrears refer to short-term debts incurred by governments against unpaid procurement invoices for supply of goods and services during the financial year                              |\n|  4 | External Debt               | Portion of a country's debt that was borrowed from foreign lenders including commercial banks, governments or international financial institutions.                                            |\n|  5 | Garnish                     | Serve notice on (a third party) for the purpose of legally seizing money belonging to a debtor or defendant.                                                                                   |\n|  6 | Hydromet Stations           | An institution that conducts meteorological and hydrological observations of weather conditions and the condition of oceans, seas, rivers, lakes, and marshes                                  |\n|  7 | Impact Evaluation/ Analysis | This is an assessment of a project, program, or policy which looks for changes in outcome that are directly attributable to that program/ project/ policy.                                     |\n|  8 | Nugatory Expenditure        | Expenditure that does not achieve any result                                                                                                                                                   |\n|  9 | Recruitment                 | Refers to the process of attracting, screening, selecting, and on boarding a qualified person for a job, provided by an employer in another territory and the preparation for their departure. |\n| 10 | Revolving Fund              | A fund that is continually replenished as withdrawals are made.                                                                                                                                |\n| 11 | Satisfactory                | The Municipality exhibited outstanding performance on a number of performance parameters used in the assessment tool.                                                                          |\n| 12 | Sediments                   | Matter that settles to the bottom of a liquid                                                                                                                                                  |\n| 13 | Sovereign Immunity          | Refers to the fact that the government cannot be sued without its consent.                                                                                                                     |\n| 14 | Tracer Studies              | Studies to determine whether or not the graduates\u2019 specific works assigned are related to their field of study                                                                                 |", "metadata": {"page": 8, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | Audited entities                          |   Planned Audits |   Completed Audits | Audit Progress   |\n|---:|:------------------------------------------|-----------------:|-------------------:|:-----------------|\n|  0 | Local Governments                         |             2434 |               1561 | 440.0            |\n|  1 | Ministries, Departments and Agencies      |              218 |                168 |                  |\n|  2 | Public Corporations and State Enterprises |              113 |                134 |                  |\n|  3 | Special, IT and Forensics                 |               36 |                 28 | 6.0              |\n|  4 | VFM                                       |               12 |                 10 |                  |\n|  5 | Engineering Audits                        |                6 |                 18 |                  |\n|  6 | TOTAL                                     |             2819 |               1919 |                  |", "metadata": {"page": 12, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | S/N   | Entity Category                                          | Type of Opinion   | Unnamed: 3   | Unnamed: 4   | Unnamed: 5   | Total   |\n|---:|:------|:---------------------------------------------------------|:------------------|:-------------|:-------------|:-------------|:--------|\n|  0 |       |                                                          | Unqualified       | Qualified    | Adverse      | Disclaimer   |         |\n|  1 | 1.0   | Ministries, Departments, Agencies and Projects           | 154               | 13           | 1            | 0            | 168.0   |\n|  2 | 2.0   | Commissions, Statutory Authorities and State Enterprises | 125               | 9            | 0            | 0            | 134.0   |\n|  3 | 3.0   | Local Governments                                        | 149               | 15           | 0            | 0            | 164.0   |\n|  4 |       | Total per category                                       | 428               | 37           | 1            | 0            | 466.0   |", "metadata": {"page": 12, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | S/N   | FY      | Type of Opinion   | Unnamed: 3   | Unnamed: 4   | Unnamed: 5   | Total   |\n|---:|:------|:--------|:------------------|:-------------|:-------------|:-------------|:--------|\n|  0 |       |         | Unqualified       | Qualified    | Adverse      | Disclaimer   |         |\n|  1 | MDAs  | 2016/17 | 149               | 16           | 0            | 0            | 165.0   |\n|  2 |       | 2017/18 | 154               | 13           | 1            | 0            | 168.0   |", "metadata": {"page": 48, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | S/N   | Entity                                                                                | Non deducted taxes   | Non remitted taxes   |\n|---:|:------|:--------------------------------------------------------------------------------------|:---------------------|:---------------------|\n|  0 | 1     | Community Agricultural Infrastructure Improvement Programme \u2013 Project 3 (CAIIP \u2013 III) | -                    | 18,287,066,139       |\n|  1 | 2     | Urban Markets and Marketing Development of Agricultural Products Project              | -                    | 6,184,417,820        |\n|  2 | 3     | District Commercial Services Support Project (DICOSS)                                 | 1,062,000            | -                    |\n|  3 | 4     | Soroti University                                                                     | -                    | 141,733,220          |\n|  4 | 5     | ADB V Support to Higher Education, Science &Tecchhnology-1273 (USD. 657,578.14)       | 2,450,004,629        | -                    |\n|  5 | 6     | Gulu University                                                                       | 324,624,045          | -                    |\n|  6 | 7     | Gulu Regional Referral Hospital                                                       | -                    | 111,598,776          |\n|  7 | Total | 2,775,690,674                                                                         | 24,724,815,955       |                      |", "metadata": {"page": 52, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | S/N   | Entity                                                  | Particulars                                                                                                                                  | Amount      |\n|---:|:------|:--------------------------------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------|:------------|\n|  0 | 1     | Ministry of Water and Environment and Urban Development | Interest charges                                                                                                                             | 803,111,726 |\n|  1 | 2     | Ministry of Education and Sports                        | These include payment of interest on delayed payments, litigation costs for wrongful termination of contracts and refund of embezzled funds. | 798,940,237 |\n|  2 | Total |                                                         | 1,602,051,963                                                                                                                                |             |", "metadata": {"page": 53, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | S/N   | Entity Summary                                                      | Amount         |\n|---:|:------|:--------------------------------------------------------------------|:---------------|\n|  0 | 1     | Ministry of Justice & Constitutional Affairs                        | 20,609,131,791 |\n|  1 | 2     | State House                                                         | 590,200,000    |\n|  2 | 3     | Petroleum Fund                                                      | 12,877,415,932 |\n|  3 | 4     | Water Supply And Sanitation Programme support (WSSP) I under JWESSP | 32,064,486     |\n|  4 | 5     | Kyambogo University                                                 | 4,684,030,407  |\n|  5 | 6     | Busitema University                                                 | 246,527,500    |\n|  6 | 7     | Ministry of Education and Sports                                    | 21,609,448,397 |\n|  7 | 8     | Uganda Blood Transfusion Services                                   | 74,600,000     |\n|  8 | 9     | Jinja Regional Referral Hospital                                    | 109,663,453    |\n|  9 | Total | 60,833,081,966                                                      |                |", "metadata": {"page": 54, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    |   S/N | Entity                                                  | Land Matter                                                                                                                                                                                                                                                                                       |\n|---:|------:|:--------------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |     1 | Directorate of Public Prosecutions                      | The ODPP RSA Residence Kapchorwa building was constructed on land whose ownership was contested.                                                                                                                                                                                                  |\n|  1 |     2 | Uganda Police Force                                     | Unsurveyed land, Untitled land, Encroachment on Natete land (total land with issues is approximately 570 acres. across the entire country)                                                                                                                                                        |\n|  2 |     3 | Uganda Prisons Services                                 | Unaccounted for land at Luzira (106.692 acres), Untitled and Unsurveyed land, Land with encroachments, disputes and encumbrances at Arua, Namalu, Amita, Ngenge, Ragem, Kotido, Bukedea and Budaka--un surveyed and un titled land is equivalent to 89 pieces of varying sizes across the country |\n|  3 |     4 | Ministry of Defence and Veterans Affairs                | Compensation of Land at Usuk, Ngariam Katakwi, JIE Block 4, Plot 21, Nakapirimor, Kotido District, Petero Bashaija (Estate of Maria Kakindu) Kabamba and Plot 20 Lugard Avenue, Entebbe (Total 7.675bn)                                                                                           |\n|  4 |     5 | Ministry of Agriculture Animal Industry & Fisheries     | Untitled Land(VODP),Missing land title and loss of land to Government Departments (Bukalasa Agricultural college)                                                                                                                                                                                 |\n|  5 |     6 | Ministry of Tourism, Wildlife and Antiquities           | 6 pieces of land where museums are located did not have titles                                                                                                                                                                                                                                    |\n|  6 |     7 | Ministry of Water and Environment                       | Various water schemes built (construction cost over UGX50bn) across the country have no land titles                                                                                                                                                                                               |\n|  7 |     8 | Public Universities (KYU, Soroti, Busitema, Muni, Gulu) | Illegal encroachment, underutilised and untitled land                                                                                                                                                                                                                                             |\n|  8 |     9 | Jinja Referral                                          | Lack of Titles                                                                                                                                                                                                                                                                                    |\n|  9 |    10 | Ministry of Science and Technology                      | Lack of Land Titles for PIBID Land (land at Sanga approximately 50 acres and land where the water source is located at Kyamugambira approximately 4 acres).                                                                                                                                       |", "metadata": {"page": 55, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | S/N   | Entity                                     | Estimated legal cost   | Remarks                                                                                      |\n|---:|:------|:-------------------------------------------|:-----------------------|:---------------------------------------------------------------------------------------------|\n|  0 | 1.0   | Ministry of Energy and Mineral Development | 389,800,000,000        | several legal cases arising from land compensation claims for the Isimba and Karuma projects |\n|  1 | 2.0   | Soroti University                          | 1,025,265,000          |                                                                                              |\n|  2 | 3.0   | Makerere University                        | 5,634,291,157          |                                                                                              |\n|  3 | 4.0   | Makerere University Business School        | 3,803,637,896          |                                                                                              |\n|  4 |       | Total                                      | 400,263,194,053        |                                                                                              |", "metadata": {"page": 56, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | Project                          | Loan Amount      | Current Absorption   | %age   | Elapsed duration   | End Date   |\n|---:|:---------------------------------|:-----------------|:---------------------|:-------|:-------------------|:-----------|\n|  0 | (HEST-AfDB)                      | UA 67,000,000    | UA35,804,422.4       | 53%    | 5 Years            | 30/06/2019 |\n|  1 | USDP-PSFU (World Bank)           | USD.21,800,000   | USD.4,090,945        | 19%    | 3 years            | 31/08/2020 |\n|  2 | USDP-MOES (World Bank)           | USD.78,200,000   | USD.1, 516,701.86    | 2%     | 3 years            | 31/08/2020 |\n|  3 | UTSEP (GLOBAL PARTNERSHI P FUND) | USD.100, 000,000 | USD.54, 469,714      | 54%    | 4 years            | 30/06/2019 |", "metadata": {"page": 61, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | Entity              | System                                             | Purpose of the system                                                                                                                                                             | Cost (bn)   |\n|---:|:--------------------|:---------------------------------------------------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:------------|\n|  0 | Uganda Police Force | Crime Records Management Information System (CRMS) | Ensure that case investigations are automated and to improve efficiency within the investigations department of the UPF.                                                          | 0.5         |\n|  1 |                     | Suspect Profile System (SPS)                       | To provide profiles of suspects through capture and storage of bio data, photographs, and thumbprints among other features, to help in quick identification of suspects.          |             |\n|  2 | DPP                 | Prosecution Case Management Information            | Improve case output through the use of computer-based systems, record and collect information pertaining to cases, rapidly transfer case details from law enforcement through the | 14.0        |", "metadata": {"page": 65, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | Unnamed: 0            | System (PROCAMIS)                 | use of computer and communications systems and roll over the system in all DPP Offices country wide.                                                                                                                                                                                                                                                                                                                                                     |   Unnamed: 3 |\n|---:|:----------------------|:----------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-------------:|\n|  0 | MOJCA                 | DCL Information Management System | The system among other functions was procured to; \uf0b7 Track on going cases giving details like; the lawyer handling the case, documents used in the case, status of the case, file movement, tasks handled during the case, and amounts claimed against Government. \uf0b7 store case information in soft copy \uf0b7 Run reports as requested. \uf0b7 Easily provide amounts claimed against Government as well as cases pending payment with their outstanding amounts. |         0.05 |\n|  1 | Judiciary             |                                   | Government is yet to procure a System                                                                                                                                                                                                                                                                                                                                                                                                                    |         0    |\n|  2 | Uganda Prison Service | Prisons staff Management System   | Government is yet to procure a Human Management System to improve on the efficiency in prisons information.                                                                                                                                                                                                                                                                                                                                              |         0.15 |\n|  3 |                       | Total cost                        |                                                                                                                                                                                                                                                                                                                                                                                                                                                          |        14.7  |", "metadata": {"page": 66, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    |   S/N | Enterprise                                        | Government Shareholding   | Shareholders' Equity   |\n|---:|------:|:--------------------------------------------------|:--------------------------|:-----------------------|\n|  0 |     1 | National Social Security Fund                     | 100%                      | 9,936,291,648,000      |\n|  1 |     2 | Uganda Railways Corporation                       | 100%                      | 3,426,533,654,000      |\n|  2 |     3 | Uganda Electricity Generation Company Limited     | 100%                      | 829,652,214,000        |\n|  3 |     4 | Uganda Electricity Transmission Company Limited   | 100%                      | 379,189,000,000        |\n|  4 |     5 | National Housing and Construction Company Limited | 51%                       | 311,942,288,000        |\n|  5 |     6 | Uganda Property Holdings Limited                  | 100%                      | 229,950,802,062        |\n|  6 |     7 | Uganda Electricity Distribution Company Limited   | 100%                      | 205,977,780,000        |\n|  7 |     8 | Nile Hotel International Limited                  | 100%                      | 193,584,509,164        |\n|  8 |     9 | Uganda Air Cargo Corporation                      | 100%                      | 76,361,088,653         |", "metadata": {"page": 73, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 10                         | Post Bank Uganda                              | 100%   | 64,205,605,803     |\n|---:|:---------------------------|:----------------------------------------------|:-------|:-------------------|\n|  0 | 11                         | Uganda Wildlife Conservation Education Centre | 100%   | 13,233,498,966     |\n|  1 | 12                         | Uganda Printing and Publishing Corporation    | 100%   | 11,370,013,230     |\n|  2 | 13                         | Uganda Seeds Limited                          | 100%   | 6,678,058,279      |\n|  3 | 14                         | NEC Farm Katonga Limited                      | 100%   | 5,050,688,396      |\n|  4 | 15                         | NEC Construction Works & Engineering Limited  | 100%   | 2,047,012,597      |\n|  5 | 16                         | NEC Tractor Project                           | 100%   | 1,910,356,736      |\n|  6 | 17                         | NEC Tractor Hire Scheme Limited               | 100%   | 1,572,895,139      |\n|  7 | 18                         | NEC Uzima Limited                             | 100%   | 1,507,223,000      |\n|  8 | 19                         | Uganda National Oil Company Limited           | 100%   | 0                  |\n|  9 | Shareholders' Total Equity |                                               |        | 15,697,058,336,025 |", "metadata": {"page": 74, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    |   No. | Enterprise                                                                             | Profit After Tax - 2017/18 (UGX)   | Profit After Tax - 2016/17 (UGX)   | %age Change   |\n|---:|------:|:---------------------------------------------------------------------------------------|:-----------------------------------|:-----------------------------------|:--------------|\n|  0 |     1 | Bank of Uganda                                                                         | 424,113,000,000                    | (95,982,000,000)                   | (542)         |\n|  1 |     2 | National Social Security Fund                                                          | 240,444,091,000                    | 11,003,211,000                     | 2,085         |\n|  2 |     3 | National Water and Sewerage Corporation                                                | 51,188,903,000                     | 26,711,133,000                     | 92            |\n|  3 |     4 | Pride Micro Finance                                                                    | 16,496,928,000                     | 15,046,452,000                     | 10            |\n|  4 |     5 | Post Bank Uganda Limited                                                               | 6,204,064,468                      | 5,061,961,867                      | 23            |\n|  5 |     6 | New Vision Printing and Publishing Company Limited (Dividend is proposed not declared) | 2,318,223,000                      | 14,685,000                         | 15,686        |\n|  6 |     7 | Nile Hotel International Limited                                                       | 1,521,712,661                      | 761,162,918                        | 100           |\n|  7 |     8 | Uganda Air Cargo Corporation                                                           | 1,511,953,445                      | 2,598,256,138                      | (42)          |\n|  8 |     9 | NEC Construction Works & Engineering Limited                                           | 795,920,408                        | 781,979,028                        | 2             |", "metadata": {"page": 75, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    |   10 | NEC Tractor Hire Scheme Limited                                                      | 752,282,106      | 439,878,942       | 71        |\n|---:|-----:|:-------------------------------------------------------------------------------------|:-----------------|:------------------|:----------|\n|  0 |   11 | NEC Luwero Industries Limited                                                        | 230,073,329      | (854,360,481)     | (127)     |\n|  1 |   12 | Uganda Property Holding                                                              | 125,315,766      | 553,504,151       | (77)      |\n|  2 |   13 | Uganda Post Limited                                                                  | 100,495,000      | (4,449,441,000)   | (102)     |\n|  3 |   14 | Uganda Wildlife Conservation education Centre                                        | 65,550,177       | 89,060,223        | (26)      |\n|  4 |   15 | NEC Tractor Project                                                                  | (70,636,203)     | (31,875,591)      | 122       |\n|  5 |   16 | Uganda Seeds Limited                                                                 | (182,934,495)    | 48,162,092        | (480)     |\n|  6 |   17 | Mandela National Stadium                                                             | (238,902,339)    | (669,415,803)     | (64)      |\n|  7 |   18 | NEC Farm Katonga Limited                                                             | (359,026,879)    | 38,464,862        | (1,033)   |\n|  8 |   19 | NEC Uzima Limited                                                                    | (385,744,000)    | 57,668,000        | (769)     |\n|  9 |   20 | Uganda Printing and Publishing Corporation                                           | (1,403,798,564)  | (616,572,195)     | 128       |\n| 10 |   21 | Kilembe Mines Limited                                                                | (1,624,302,143)  | (440,930,080)     | 268       |\n| 11 |   22 | National Housing and Construction Company Limited                                    | (2,050,991,000)  | 12,863,781,000    | (116)     |\n| 12 |   23 | Uganda Electricity Distribution Company Limited                                      | (6,682,561,000)  | (6,730,922,000)   | (1)       |\n| 13 |   24 | Uganda National Oil Company Limited                                                  | (9,584,449,000)  | (3,421,297,000)   | 180       |\n| 14 |   25 | Uganda Electricity Generation Company                                                | (10,856,159,000) | (13,483,005,000)  | (19)      |\n| 15 |   26 | Uganda Development Corporation (Group)                                               | (17,571,299,000) | 13,691,981        | (128,433) |\n| 16 |   27 | Civil Aviation Authority (2016)                                                      | (21,070,422,000) | 11,922,770,000    | (277)     |\n| 17 |   28 | Uganda Electricity Transmission Company Limited (prior year figure are for 6 months) | (75,526,000,000) | 62,254,000,000    | (221)     |\n| 18 |   29 | Uganda Railways Corporation                                                          | (93,036,050,000) | (199,481,183,000) | (53)      |", "metadata": {"page": 76, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    |   No. | Entity                                                                                 |   Return on Assets |\n|---:|------:|:---------------------------------------------------------------------------------------|-------------------:|\n|  0 |     1 | NEC Tractor Hire Scheme Limited                                                        |               43.3 |\n|  1 |     2 | NEC Construction Works & Engineering Limited                                           |               26.8 |\n|  2 |     3 | Pride Micro Finance                                                                    |                6.7 |\n|  3 |     4 | National Water and Sewerage Corporation                                                |                3.2 |\n|  4 |     5 | National Social Security Fund                                                          |                2.7 |\n|  5 |     6 | New Vision Printing and Publishing Company Limited (Dividend is proposed not declared) |                2.7 |\n|  6 |     7 | Bank of Uganda                                                                         |                2.7 |\n|  7 |     8 | Post Bank Uganda Limited                                                               |                1.8 |\n|  8 |     9 | Uganda Air Cargo Corporation                                                           |                1.7 |\n|  9 |    10 | NEC Luwero Industries Limited                                                          |                1.3 |\n| 10 |    11 | Nile Hotel International Limited                                                       |                0.8 |\n| 11 |    12 | Uganda Wildlife Conservation education Centre                                          |                0.5 |\n| 12 |    13 | Uganda Electricity Distribution Company Limited                                        |                0.4 |\n| 13 |    14 | Uganda Post Limited                                                                    |                0.1 |\n| 14 |    15 | Uganda Property Holding                                                                |                0.1 |\n| 15 |    16 | Mandela National Stadium                                                               |               -0.1 |\n| 16 |    17 | Uganda Electricity Generation Company                                                  |               -0.2 |\n| 17 |    18 | National Housing and Construction Company Limited                                      |               -0.5 |\n| 18 |    19 | Civil Aviation Authority (2016)                                                        |               -2.4 |\n| 19 |    20 | Uganda Railways Corporation                                                            |               -2.6 |\n| 20 |    21 | Uganda Seeds Limited                                                                   |               -2.7 |", "metadata": {"page": 77, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    |   22 | Uganda Electricity Transmission Company Limited (prior year figure are for 6 months)   |   -2.9 |\n|---:|-----:|:---------------------------------------------------------------------------------------|-------:|\n|  0 |   23 | NEC Tractor Project                                                                    |   -3.2 |\n|  1 |   24 | Kilembe Mines Limited                                                                  |   -4.3 |\n|  2 |   25 | NEC Farm Katonga Limited                                                               |   -6.2 |\n|  3 |   26 | Uganda Printing and Publishing Corporation                                             |   -9.8 |\n|  4 |   27 | NEC Uzima Limited                                                                      |  -20.1 |\n|  5 |   28 | Uganda Development Corporation (Group)                                                 |  -24.9 |\n|  6 |   29 | Uganda National Oil Company Limited                                                    | -178.5 |", "metadata": {"page": 78, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    |   S/N | Entity                                             | Liquidity 2017/18   | Liquidity 2016/17   | %age Change   |\n|---:|------:|:---------------------------------------------------|:--------------------|:--------------------|:--------------|\n|  0 |     1 | NEC Farm Katonga Limited                           | 305.9:1             | 0.7:1               | 43,809%       |\n|  1 |     2 | Uganda Seeds Limited                               | 135:1               | 114:1               | 18%           |\n|  2 |     3 | Uganda Development Corporation                     | 62.1:1              | 50:1                | 24%           |\n|  3 |     4 | NEC Tractor Project                                | 8.3:1               | 7.5:1               | 11%           |\n|  4 |     5 | Nile Hotel International Limited                   | 7.8:1               | 8.6:1               | -9%           |\n|  5 |     6 | Uganda Electricity Generation Company Limited      | 7.6:1               | 7.2:1               | 6%            |\n|  6 |     7 | Uganda Railways Corporation                        | 5.4:1               | 2.9:1               | 84%           |\n|  7 |     8 | NEC Luwero Industries Limited                      | 5.1:1               | 19.8:1              | -74%          |\n|  8 |     9 | NEC Tractor Hire Scheme Limited                    | 5:1                 | 1.6:1               | 216%          |\n|  9 |    10 | Uganda Electricity Distribution Company Limited    | 4.5:1               | 3.7:1               | 22%           |\n| 10 |    11 | NEC Construction Works & Engineering Limited       | 3.9:1               | 1.6:1               | 135%          |\n| 11 |    12 | New Vision Printing and Publishing Company Limited | 3.6:1               | 3.1:1               | 14%           |\n| 12 |    13 | Uganda Property Holdings Limited                   | 3.5:1               | 1.8:1               | 97%           |\n| 13 |    14 | National Housing and Construction Company Limited  | 2.5:1               | 2.8:1               | -11%          |\n| 14 |    15 | NEC Uzima Limited                                  | 2:1                 | 2.4:1               | -16%          |\n| 15 |    16 | Kilembe Mines Limited                              | 2:1                 | 3.1:1               | -36%          |\n| 16 |    17 | Uganda National Oil Company Limited                | 2:1                 | 1.6:1               | 28%           |\n| 17 |    18 | Uganda Air Cargo Corporation                       | 1.8:1               | 0.1:1               | 1,643%        |\n| 18 |    19 | Uganda Electricity Transmission Company Limited    | 1.5:1               | 1.4:1               | 7%            |\n| 19 |    20 | National Water and Sewerage Corporation            | 1.3:1               | 1.4:1               | -8%           |\n| 20 |    21 | Uganda Post Limited                                | 1.1:1               | 1:1                 | 6%            |\n| 21 |    22 | Uganda Printing and Publishing Corporation         | 0.6:1               | 0.9:1               | -29%          |\n| 22 |    23 | Uganda Wildlife Conservation education Centre      | 0.5:1               | 0.7:1               | -27%          |\n| 23 |    24 | Mandela National Stadium                           | 0.4:1               | 0.3:1               | 58%           |", "metadata": {"page": 79, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | No.   | Entity                                            | Debt Ratio   | Unnamed: 3   |\n|---:|:------|:--------------------------------------------------|:-------------|:-------------|\n|  0 |       |                                                   | 2017/18      | 2016/17      |\n|  1 | 1.0   | Uganda Electricity Distribution Company Limited   | 87           | 86           |\n|  2 | 2.0   | Uganda Electricity Generation Company Limited     | 85           | 86           |\n|  3 | 3.0   | Uganda Electricity Transmission Company           | 84           | 74           |\n|  4 | 4.0   | National Water and Sewerage Corporation           | 63           | 59           |\n|  5 | 5.0   | Uganda Development Corporation                    | 28           | 27           |\n|  6 | 6.0   | National Housing and Construction Company Limited | 19           | 19           |\n|  7 | 7.0   | Kilembe Mines Limited                             | 14           | 13           |", "metadata": {"page": 80, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    |   8 | New Vision Printing and Publishing Company Limited   |   9 |   10 |\n|---:|----:|:-----------------------------------------------------|----:|-----:|\n|  0 |   9 | NEC Luwero Industries Limited                        |   5 |    6 |\n|  1 |  10 | Uganda Post Limited                                  |   5 |    5 |\n|  2 |  11 | Uganda Air Cargo Corporation                         |   3 |    3 |\n|  3 |  12 | Uganda Railways Corporation                          |   1 |    2 |\n|  4 |  13 | NEC Construction Works & Engineering Limited         |   0 |    0 |\n|  5 |  18 | Uganda Printing and Publishing Corporation           |   0 |    0 |\n|  6 |  19 | Nile Hotel International Limited                     |   0 |    0 |\n|  7 |  20 | NEC Uzima Limited                                    |   0 |    0 |\n|  8 |  21 | Pride Micro Finance                                  |   0 |    0 |\n|  9 |  22 | Post Bank Uganda Limited                             |   0 |    0 |\n| 10 |  23 | Uganda Wildlife Conservation education Centre        |   0 |    0 |\n| 11 |  24 | Uganda Seeds Limited                                 |   0 |    0 |\n| 12 |  25 | NSSF                                                 |   0 |    0 |\n| 13 |  26 | Uganda Property Holdings Limited                     |   0 |    0 |", "metadata": {"page": 81, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    |   No. | Entity                                            | Profit before Interest (Operating Profit) (UGX)   | Interest (Financing cost) (UGX)   |   Number of Times |\n|---:|------:|:--------------------------------------------------|:--------------------------------------------------|:----------------------------------|------------------:|\n|  0 |     1 | NEC Luwero Industries Limited                     | 231,972,069                                       | 1,898,740                         |             122.2 |\n|  1 |     2 | National Water and Sewerage Corporation           | 58,889,248,000                                    | 891,744,000                       |              66   |\n|  2 |     3 | NEC Tractor Hire Scheme Limited                   | 765,650,619                                       | 13,368,513                        |              57.3 |\n|  3 |     4 | NEC Construction Works & Engineering Limited      | 810,468,628                                       | 14,548,220                        |              55.7 |\n|  4 |     5 | NEC Tractor Project                               | 69,353,628                                        | 1,282,575                         |              54.1 |\n|  5 |     6 | Bank of Uganda                                    | 442,262,000,000                                   | 18,149,000,000                    |              24.4 |\n|  6 |     7 | Uganda Property Holdings Limited                  | 672,423,379                                       | 229,649,582                       |               2.9 |\n|  7 |     8 | Uganda Post Limited                               | 600,331,000                                       | 626,531,000                       |               1   |\n|  8 |     9 | National Housing and Construction Company Limited | (101,502,000)                                     | 1,949,498,000                     |              -0.1 |\n|  9 |    10 | Uganda Electricity Transmission Company Limited   | (106,636,000,00 0)                                | 588,000,000                       |            -181.4 |", "metadata": {"page": 82, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    |   S/N | ENTITY                                                       | GOVERNANCE ISSUE                                                                                              |\n|---:|------:|:-------------------------------------------------------------|:--------------------------------------------------------------------------------------------------------------|\n|  0 |     1 | Uganda Revenue Authority - Corporate Services                | Absence of a Board Charter                                                                                    |\n|  1 |     2 | Uganda Seeds Co Ltd.                                         | Absence of a Board of Directors since January, 2008                                                           |\n|  2 |     3 | Uganda Free Zones Authority                                  | Lack of an Internal Audit function                                                                            |\n|  3 |     4 | National Agricultural Advisory Services-NAADS                | legal mandate of NAADS (Irregular restructuring)                                                              |\n|  4 |     5 | Management Training and Advisory Centre (MTAC)               | Lack of a governing council                                                                                   |\n|  5 |     6 | National Drug Authority                                      | Board not fully constituted                                                                                   |\n|  6 |     7 | National Medical Stores                                      | Failure to provide for position of Deputy General Manager                                                     |\n|  7 |     8 | National Information Technology Authority -Uganda            | Board not fully constituted                                                                                   |\n|  8 |     9 | Uganda Communication Commission                              | Conflicting sections of the Law in Regard to the Position of the Executive Director also being a Board Member |\n|  9 |    10 | Uganda Institute of Communication and Information Technology | Unclear governance structure and legal status of the Institute                                                |\n| 10 |    11 | Uganda Posts Limited                                         | Expired Contracts for Members of the UPL Board                                                                |\n| 11 |    12 | Uganda Human Rights Commission                               | Only 3 of the 7 members were appointed                                                                        |\n| 12 |    13 | National Identification and Registration Authority (NIRA)    | Lack of a fully constituted Board                                                                             |\n| 13 |    14 | National Planning Authority                                  | Board not fully constituted                                                                                   |\n| 14 |    15 | National Council for Disability                              | Failure to Hold Annual General Meeting                                                                        |\n| 15 |    16 | Uganda National Cultural Centre                              | Expiry of Board Tenure                                                                                        |\n| 16 |    17 | Uganda National Children\u2019s' Authority                        | Lack of a governing board                                                                                     |\n| 17 |    18 | Uganda Industrial Research Institute                         | Absence of a Board of Directors                                                                               |\n| 18 |    19 | Uganda National Council for Science and Technology           | Absence of a fully constituted Governing Council, only 9 out of the 36 members are appointed                  |\n| 19 |    20 | National Enterprise Corporation                              | Absence of an Audit Committee                                                                                 |\n| 20 |    21 | Uganda Veterans Assistance Board                             | Failure to implement the mandate of Uganda Veterans Assistance Board                                          |\n| 21 |    22 | Uganda Wildlife Research and Training Institute              | Inappropriate composition of the Governing Council and absence of academic Board                              |", "metadata": {"page": 84, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    |   23 | Nile Hotel International Limited         | Continuous stay of the Board after the expiry of the two terms and override of managements responsibility by the board   |\n|---:|-----:|:-----------------------------------------|:-------------------------------------------------------------------------------------------------------------------------|\n|  0 |   24 | Uganda National Meteorological Authority | Lack of a Board of Directors                                                                                             |\n|  1 |   25 | Uganda Road Fund                         | Board misunderstandings. In spite of several meetings, chairperson has not signed any minutes                            |\n|  2 |   25 | Civil Aviation Authority                 | Failure to assess likelihood of fraud and absence of related policies                                                    |\n|  3 |   26 | Uganda Railways Corporation - SGR        | The terms of all Board members for the Standard Gauge Railway Board had expired in November 2017                         |", "metadata": {"page": 85, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | S/n   | Entity                                            | No. of cases outstanding   | Estimated legal cost-UGX   | Remark                                                       |\n|---:|:------|:--------------------------------------------------|:---------------------------|:---------------------------|:-------------------------------------------------------------|\n|  0 | 1.0   | National Agricultural Advisory Services- NAADS    | 15                         | 18,000,000,000             | Estimated costs for outstanding court cases                  |\n|  1 | 2.0   | Kampala Sanitation Program (KSP) - National Water | 1                          | 1,395,856,789              | Impending Legal Suits on Disputed Compensation Offers/claims |\n|  2 | 3.0   | Kampala Capital City Authority                    |                            | 39,818,479,736             | For existing and potential legal claims                      |\n|  3 | 4.0   | National Social Security Fund (NSSF)              | 1                          | 42,200,000,000             | Tax dispute with URA                                         |\n|  4 | 5.0   | Uganda National Roads Authority                   | N/a                        | 430,013,722,276            | Contingent Liabilities                                       |\n|  5 |       | Total                                             |                            | 531,428,058,801            |                                                              |", "metadata": {"page": 86, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | SN    | Entity                                                | Particulars                                                                                                                                                                       | Amount (UGX)   |\n|---:|:------|:------------------------------------------------------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:---------------|\n|  0 | 1     | National Agricultural Advisory Services- NAADS        | Delayed delivery and installation of milk coolers and pineapple juice processing equipment to the intended beneficiaries, Extension of LCs as a result of non-performance         | 93,159,046     |\n|  1 | 2     | Electricity Regulatory Authority (ERA)                | URA Penalty on under declared PAYE                                                                                                                                                | 108,389,948    |\n|  2 | 3     | Mbarara Nkenda- Tororo-Lira transmission line (UETCL) | Delayed acquisition of right of way (ROW) resulting into Standby costs, Interest charges and additional supervision costs to the contractor (UGX.5,076,700,788 + USD 9,936,215.1) | 43,668,960,236 |\n|  3 | 4     | Uganda Electricity Transmission Company Limited       | Surcharges for delayed payments to Bujagali Energy Limited (BEL)                                                                                                                  | 391,752,610    |\n|  4 | 5     | Hoima-Nkenda Transmission Line Project (UETCL)        | Costs resulting from delay to handover site to KEC due to right of way challenges (USD 982,295.99)                                                                                | 3,815,237,625  |\n|  5 | 6     | Uganda Posts Limited                                  | Penalties and fines resulted from interest on late payments, breach of contracts and litigation costs                                                                             | 330,537,700    |\n|  6 | 7     | Kampala Capital City Authority                        | Interest charged for delayed payment of civil works                                                                                                                               | 714,318,282    |\n|  7 | 8     | National Enterprise Corporation \u2013 Tractor Project     | Nugatory interest paid to NSSF                                                                                                                                                    | 21,761,163     |\n|  8 | 9     | National Information Technology Authority Uganda      | Unused bandwidth                                                                                                                                                                  | 663,398,278    |\n|  9 | 10    | Uganda National Roads Authority                       | Interest on delayed payments                                                                                                                                                      | 15,509,054,863 |\n| 10 | Total |                                                       | 65,316,569,751                                                                                                                                                                    |                |", "metadata": {"page": 87, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    |   S/n | Entity                                                     |   Established posts |   Filled posts |   Vacant posts | %age of Gap   |\n|---:|------:|:-----------------------------------------------------------|--------------------:|---------------:|---------------:|:--------------|\n|  0 |     1 | Financial Intelligence Authority                           |                  64 |             39 |             25 | 39%           |\n|  1 |     2 | National Population Council                                |                  84 |             49 |             35 | 42%           |\n|  2 |     3 | Public Procurement and Disposal of Public Assets Authority |                 132 |            101 |             31 | 23%           |\n|  3 |     4 | Uganda Retirement Benefits Regulatory Authority (URBRA)    |                  58 |             30 |             28 | 48%           |\n|  4 |     5 | Dairy Development Authority                                |                 140 |             65 |             75 | 54%           |\n|  5 |     6 | National Agricultural Research Organization -NARO          |                 994 |            881 |            113 | 11%           |\n|  6 |     7 | National Animal Genetics and Data Bank (NAGRIC)            |                 313 |            142 |            171 | 55%           |\n|  7 |     8 | Higher Education Students Financing Board                  |                  36 |             21 |             15 | 42%           |\n|  8 |     9 | National Drug Authority                                    |                 109 |             32 |             77 | 71%           |\n|  9 |    10 | Allied Health Professionals Council                        |                  69 |             45 |             24 | 35%           |\n| 10 |    11 | Uganda Cancer Institute                                    |                 294 |            209 |             85 | 29%           |\n| 11 |    12 | Uganda Medical and Dental Practitioners Council            |                  26 |             19 |              7 | 27%           |\n| 12 |    13 | National Information Technology Authority-Uganda           |                 157 |             66 |             91 | 58%           |\n| 13 |    14 | Uganda Institute of Communications Technology (UICT)       |                 107 |             44 |             63 | 59%           |\n| 14 |    15 | Uganda Registration Services Bureau - Operations           |                 332 |            149 |            183 | 55%           |\n| 15 |    16 | Amnesty Commission                                         |                  75 |             38 |             37 | 49%           |\n| 16 |    17 | National Identification and Registration Authority (NIRA)  |                 864 |            206 |            658 | 76%           |\n| 17 |    18 | National Council for Disability                            |                  12 |              8 |              4 | 33%           |\n| 18 |    19 | National Women\u2019s Council                                   |                   8 |              6 |              2 | 25%           |\n| 19 |    20 | National Youth Council                                     |                  14 |              9 |              5 | 36%           |\n| 20 |    21 | Uganda National Cultural Centre                            |                  57 |             38 |             19 | 33%           |\n| 21 |    22 | Uganda Industrial Research Institute                       |                 560 |            282 |            278 | 50%           |", "metadata": {"page": 88, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 23   | Uganda National Bureau Of Standards                    |   640 |   306 |   334 | 52%   |\n|---:|:-----|:-------------------------------------------------------|------:|------:|------:|:------|\n|  0 | 24.0 | Uganda Wildlife Conservation & Education Centre (UWEC) |    59 |    39 |    20 | 34%   |\n|  1 |      | Total                                                  |  5204 |  2824 |  2380 |       |", "metadata": {"page": 89, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    |   S/N | Entity                                                                            | Bal 2016/17 - UGX   | Bal 2017/18 - UGX   | %age change   |\n|---:|------:|:----------------------------------------------------------------------------------|:--------------------|:--------------------|:--------------|\n|  0 |     1 | Privatisation & Utility Sector Reform Project (Divestiture & Redundancy Accounts) | 172,696,000,000     | 80,888,000,000      | (53.16)       |\n|  1 |     2 | Uganda Revenue Authority - Revenue Collection Account                             | 1,932,040,000,000   | 2,589,531,840,858   | 34            |\n|  2 |     3 | Custodian Board                                                                   | -                   | 3,126,497,383       | 100.00        |\n|  3 |     4 | Capital Markets Authority                                                         | 239,714,000         | 194,784,000         | (18.74)       |\n|  4 |     5 | Financial Intelligence Authority                                                  | 113,996,000         | 127,106,000         | 11.50         |\n|  5 |     6 | Insurance Regulatory Authority                                                    | 49,355,357          | 64,957,554          | 31.61         |\n|  6 |     7 | Public Procurement and Disposal of Public Assets Authority                        | 12,314,825          | -                   | (100.00)      |\n|  7 |     8 | Management Training and Advisory Centre (MTAC)                                    | 677,343,281         | 723,055,573         | 6.75          |\n|  8 |     9 | Hoima Nkenda transmission line                                                    | -                   | 140,272,966         | 100.00        |\n|  9 |    10 | Rural Electrification Agency                                                      | 64,854,115,321      | 87,202,173,016      | 34.46         |\n| 10 |    11 | Uganda Energy Credit Capitalisation Company Limited                               | 570,132,000         | 825,705,000         | 44.83         |\n| 11 |    12 | The Interconnection of Electrical Grids Of Nile                                   | -                   | 981,333             | 100.00        |", "metadata": {"page": 89, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | S/N        | Entity                                                                | Bal 2016/17 - UGX   | Bal 2017/18 - UGX   | %age change   |\n|---:|:-----------|:----------------------------------------------------------------------|:--------------------|:--------------------|:--------------|\n|  0 | Unnamed: 0 | Equatorial Lakes Countries (NELSAP) Uganda Part                       | Unnamed: 2          | Unnamed: 3          | Unnamed: 4    |\n|  1 | 13         | Equal Opportunities Commission                                        | 239,749,390         | 211,105,359         | (11.95)       |\n|  2 | 14         | Uganda National Cultural Centre                                       | 334,530,298         | 2,071,691,350       | 519.28        |\n|  3 | 15         | Joint Clinical Research Centre                                        | -                   | 4,689,310,000       | 100.00        |\n|  4 | 16         | National Drug Authority                                               | 17,927,749,070      | 22,338,224,283      | 24.60         |\n|  5 | 17         | National Medical Stores                                               | 11,825,660,000      | 8,091,650,000       | (31.58)       |\n|  6 | 18         | Uganda Aids Commission                                                | -                   | 74,600,000          | 100.00        |\n|  7 | 19         | Rural Communications Development Fund                                 | 826,301,466         | 1,695,783,743       | 105.23        |\n|  8 | 20         | Uganda Broadcasting Corporation                                       | 13,011,508,074      | 25,038,763,268      | 92.44         |\n|  9 | 21         | Uganda Communications Commission (UCC)                                | 21,300,000,000      | 26,170,253,357      | 22.87         |\n| 10 | 22         | Uganda Registration Services Bureau - Liquidation                     | -                   | 6,252,764,629       | 100.00        |\n| 11 | 23         | Kampala Capital City Authority                                        | 47,156,334,104      | 44,095,770,425      | (6.49)        |\n| 12 | 24         | Uganda Industrial Research Institute                                  | -                   | 78,138,376          | 100.00        |\n| 13 | 25         | Uganda National Council for Science and Technology                    | 113,996,000         | 127,106,000         | 11.50         |\n| 14 | 26         | National Enterprise Corporation Construction Work and Engineering Ltd | 519,194,053         | 505,324,165         | (2.67)        |\n| 15 | 27         | National Enterprise Corporation                                       | 239,274,060         | 260,379,800         | 8.82          |\n| 16 | 28         | Uganda Hotel and Tourism Training Institute                           | 207,034,396         | 124,268,897         | (39.98)       |\n| 17 | 39         | National Environment Management Authority                             | 20,863,895,193      | 15,307,218,000      | (26.63)       |\n| 18 | TOTAL      | 2,305,818,196,888                                                     | 2,919,957,725,335   | 26.63               |               |", "metadata": {"page": 90, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | S/ N   | Entity                                         | Non Deduction of Taxes   | Unnamed: 3   | Non Remittance of Statutory Deductions   | Unnamed: 5     | Unnamed: 6    |\n|---:|:-------|:-----------------------------------------------|:-------------------------|:-------------|:-----------------------------------------|:---------------|:--------------|\n|  0 | PAYE   | WHT                                            | VAT                      | PAYE         | NSSF                                     |                |               |\n|  1 | 1      | Uganda Revenue Authority - Corporate Services  |                          |              |                                          |                | 3,675,217,390 |\n|  2 | 2      | Uganda Posts Limited                           |                          |              | 3,281,864,010                            | 1,035,638,150  |               |\n|  3 | 3      | National Agricultural Advisory Services- NAADS | 442,536,000              |              |                                          |                |               |\n|  4 | 4      | Electoral Commission                           |                          | 20,052,000   |                                          |                |               |\n|  5 | 5      | National Library of Uganda                     |                          |              |                                          |                | 373, 510,209  |\n|  6 | 6      | National Youth Council                         |                          |              |                                          | 31,140,617     | 34,660,000    |\n|  7 | 7      | Uganda Export Promotion Board                  | 28,515,000               |              |                                          |                |               |\n|  8 | 8      | Kampala Capital City Authority                 |                          |              | 676,696,602                              | 20,745,588,266 |               |\n|  9 | 9      | Joint Clinical Research Centre                 |                          |              |                                          | 1,933,190,000  |               |\n| 10 | 10     | Uganda Medical and Dental                      |                          | 2,430,540    |                                          |                |               |", "metadata": {"page": 91, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | S/ N       | Entity                 | Non Deduction of Taxes   | Unnamed: 3    | Non Remittance of Statutory Deductions   | Unnamed: 5    | Unnamed: 6   |\n|---:|:-----------|:-----------------------|:-------------------------|:--------------|:-----------------------------------------|:--------------|:-------------|\n|  0 | Unnamed: 0 | Practitioner s Council | Unnamed: 2               | Unnamed: 3    | Unnamed: 4                               | Unnamed: 5    | Unnamed: 6   |\n|  1 | 11         | Uganda Road Fund       | 55,602,000               |               |                                          |               |              |\n|  2 | Total      | 526,653,000            | 22,482,540               | 3,958,560,612 | 23,745,557,033                           | 3,709,877,390 |              |", "metadata": {"page": 92, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    |   S/N | Entity                                            | Issues                                                                                                                                   |\n|---:|------:|:--------------------------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |     1 | Uganda Bureau of Statistics                       | Lack of Certificate of Land Title for the Statistics House Plot 9 - Statistics Hous                                                      |\n|  1 |     2 | Uganda Free Zones Authority                       | Lack of land title for land acquired at UGX.7.4 billion                                                                                  |\n|  2 |     3 | Uganda Investment Authority                       | Failure to Revise the Service Charge from 0.5% and Ground Rent for Leased Land                                                           |\n|  3 |     4 | Uganda Seeds Company Limited                      | Underutilization of land and other assets                                                                                                |\n|  4 |     5 | Uganda Property Holdings                          | Lack of Certificate of Title for Masese Land (the Company land located on JJA 191 Folio 8 Plot 3 Industrial Estate Link in Masese Jinja) |\n|  5 |     6 | National Agricultural Research Organization -NARO | Lack of certificates of land titles for most of the land at Research Institutions leading to encroachment                                |\n|  6 |     7 | National Animal Genetics and Data Bank (NAGRIC)   | 8 out of the 12 ranches had land encroachment issues                                                                                     |\n|  7 |     8 | Dairy Development Authority                       | Absence of land title, encroachment of school land, Dilapidated structure, no valid agreements with tenants                              |\n|  8 |     9 | Mandela National Stadium - Namboole               | Increased Encroachment on Stadium Land.                                                                                                  |\n|  9 |    10 | Hoima Nkenda transmission line                    | Delays in land titling                                                                                                                   |\n| 10 |    11 | Mbarara Nkenda transmission line                  | Delays in land transfer and titling                                                                                                      |", "metadata": {"page": 92, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    |   12 | Uganda National Oil Company           | Lack of Title for assets transferred to the Company                                                                                                                                                                                     |\n|---:|-----:|:--------------------------------------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   13 | Uganda Posts Limited                  | Lack of Land Titles for UPL Land - Plot 40 Margarita Road, Kasese; Plot 18-20 Gogonyo Road, Pallisa; Plot 76 Mawokota Block 92, Mpigi; Plot 6-10 Birch Avenue, Masaka; Plot 2-6 Mutekanga Road, Kamuli; Plot 1-11 Nsambya Road, Kampala |\n|  1 |   14 | Law Development Centre                | \u2022 Untitled Land on plots 34, 89, 155, 159, 166, 170, 221, 222, 245, 450, 451, 464, 465, 466, 482, 481, 508-510, 613-615 \u2022 Untitled Land in Kyadodndo and Bukoto                                                                         |\n|  2 |   15 | Uganda Human Rights Commission        | Inadequate management of land assets                                                                                                                                                                                                    |\n|  3 |   16 | Parliamentary Commission              | Absence of land titles for 3 plots; 16-18 on Parliament Avenue                                                                                                                                                                          |\n|  4 |   17 | National Library of Uganda            | Forfeiture of land/Loss of land                                                                                                                                                                                                         |\n|  5 |   18 | NEC Head Quarter                      | Undeveloped Plot in Namanve Industrial Park                                                                                                                                                                                             |\n|  6 |   19 | NEC Farm Katonga                      | Un-surveyed Land/untitled land blocks 274,378 and 386                                                                                                                                                                                   |\n|  7 |   20 | National Water & Sewerage Corporation | Absence of land titles for assets taken over                                                                                                                                                                                            |\n|  8 |   21 | National Forestry Authority           | \u2022 Over 2m Hectares of Forest cover lost in last 10yrs \uf0b7 Loss of land in Buhungiro Central Forest Reserve in Kyegegwa District \u2022 Encroachment on Namanve Central Forest Reserve                                                          |\n|  9 |   22 | Uganda National Road Authority        | \uf0b7 Delayed return of residual Titles to Project Affected Persons (PAPs)                                                                                                                                                                  |\n| 10 |   23 | Uganda Railway Corporation            | \uf0b7 Un-titled land of over 362 sq meters at Nalukolongo leading to encroachment of some plots                                                                                                                                             |", "metadata": {"page": 93, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | S/n   | Entity                                                       | Issues                                                                                                     | Amount - UGX   |\n|---:|:------|:-------------------------------------------------------------|:-----------------------------------------------------------------------------------------------------------|:---------------|\n|  0 | 1     | Financial Investment Authority                               | Uncompetitive procurement of air tickets worth                                                             | 162,261,990    |\n|  1 | 2     | Insurance Regulatory Authority                               | Incomplete Procurements                                                                                    | 210,684,500    |\n|  2 | 3     | National Drug Authority                                      | Non-delivery of items paid for during installation of Microbiology Laboratory                              | 165,811,844    |\n|  3 |       |                                                              | Contracts awarded above budgeted provision                                                                 | 82,222,500     |\n|  4 |       |                                                              | Delay in execution of signed contracts                                                                     | 185,670,619    |\n|  5 | 4     | Uganda Aids Commission                                       | Direct Procurements                                                                                        | 36,978,521     |\n|  6 | 5     | Uganda Blood Transfusion Services                            | Un documented procurements under the regional blood banks                                                  | 2,031,530,472  |\n|  7 |       |                                                              | Un-justified use of direct procurement method                                                              | 36,279,935     |\n|  8 |       |                                                              | Failure to enter into framework contracts                                                                  |                |\n|  9 | 6     | Uganda Communications Commission                             | Weaknesses in Contract Management                                                                          |                |\n| 10 | 7     | Uganda Free Zones Authority                                  | Procurement of air tickets by HR Department instead of PDU                                                 |                |\n| 11 | 8     | Uganda Institute of Communication and Information Technology | Direct Procurement                                                                                         | 29,406,600     |\n| 12 | 9     | Uganda Heart Institute                                       | Contracts above estimated prices                                                                           | 694,476,276    |\n| 13 | 10    | Uganda Investment Authority                                  | Cancelled Procurements                                                                                     | 2,417,186,147  |\n| 14 |       |                                                              | Unplanned Procurements                                                                                     | 412,125,972    |\n| 15 |       |                                                              | Ineligible Revision of Contract Price by more than 15%                                                     | 82,826,140     |\n| 16 |       |                                                              | Irregular Contract Amendment for Additional Quantities                                                     |                |\n| 17 | 11    | URA - Corporate Services                                     | Failure to advertise a call for bids to provide support and maintenance of Disaster recovery site firewall | 618,866,009    |\n| 18 | 12    | Uganda Virus Research Institute                              | Non-submission of final completion certificate for the contract for replacement of asbestos sheets         | 137,155,200    |\n| 19 | Total |                                                              | 7,303,482,725                                                                                              |                |", "metadata": {"page": 94, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | No   | Investment                              | Amount spent in the FY 2017/2018   | Accumulated Amount (UGX)   |\n|---:|:-----|:----------------------------------------|:-----------------------------------|:---------------------------|\n|  0 | 1.0  | Soroti fruit Factory                    | 2,563,768,000                      | 13,353,129,943             |\n|  1 | 2.0  | Luwero fruit factory                    | 0                                  | 367,142,000                |\n|  2 | 4.0  | Tea project                             | 2,697,556,773                      | 10,704,080,460             |\n|  3 | 5.0  | Kira Motor Corporation                  | 3,509,089,000                      | 7,156,734,353              |\n|  4 | 6.0  | Kira ashok                              | 0                                  | 1,146,879,627              |\n|  5 | 7.0  | Sheet Glass                             | 133,032,000                        | 215,219,000                |\n|  6 | 8.0  | Uganda National Commodity Exchange      | 200,000,000                        | 400,000,000                |\n|  7 | 9.0  | Zombo tea Factory                       | 63,526,000                         | 63,826,000                 |\n|  8 | 10.0 | Atiak sugar factory                     | 19,811,808,120                     | 19,811,808,120             |\n|  9 |      | Sub-TOTAL                               | 28,978,779,893                     | 53,218,819,503             |\n| 10 | 11.0 | Kalangala Infrastructure Services (KIS) | 0                                  | 16,867,500,000             |\n| 11 |      | Total                                   |                                    | 70,085,319,505             |", "metadata": {"page": 99, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | Entity category                             |   Planned Audits | Completed audits   | Percentage (%)   | Audits in progress   |\n|---:|:--------------------------------------------|-----------------:|:-------------------|:-----------------|:---------------------|\n|  0 | Districts                                   |              122 | 122                | 100.0%           |                      |\n|  1 | Municipal Councils                          |               42 | 42                 | 100.0%           |                      |\n|  2 | Divisions                                   |              124 | 0*                 | 0.0%             |                      |\n|  3 | Town Councils                               |              330 | 0*                 | 0.0%             |                      |\n|  4 | Secondary Schools and Tertiary Institutions |              355 | 355**              | 100.0%           |                      |\n|  5 | Sub counties                                |             1463 | 1042***            |                  | 440.0                |\n|  6 | Total                                       |             2436 | 1561               |                  |                      |", "metadata": {"page": 102, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | Financial Year   | Due for recovery   | Recovered      | Rate   |\n|---:|:-----------------|:-------------------|:---------------|:-------|\n|  0 | 2015/16          | 11,290,540,819     | 2,673,218,476  | 24%    |\n|  1 | 2016/17          | 12,121,547,096     | 6,309,586,720  | 52%    |\n|  2 | 2017/18          | 18,905,742,549     | 11,421,195,874 | 60%    |", "metadata": {"page": 104, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | No    | Basic Medical Equipment       |   Availability |   Functiona l | Non Functional   | % of Non- Functional   |\n|---:|:------|:------------------------------|---------------:|--------------:|:-----------------|:-----------------------|\n|  0 | 1     | Vacuum Extractor              |             25 |            13 | 12.0             | 48%                    |\n|  1 | 2     | Resuscitation manual adult    |             34 |            28 | 6.0              | 18%                    |\n|  2 | 3     | Ultra sound scanner           |             25 |            17 | 8.0              | 32%                    |\n|  3 | 4     | Centrifuge 8 piece electric1  |             30 |            21 | 9.0              | 30%                    |\n|  4 | 5     | Blood pressure machines[bp]   |            212 |           157 | 55.0             | 26%                    |\n|  5 | 6     | Oxygen cylinders (large size) |            106 |            66 | 40.0             | 38%                    |\n|  6 | 7     | Ophthalmoscope                |             39 |            20 | 19.0             | 49%                    |\n|  7 | 8     | Blood bank refrigerator       |             54 |            31 | 23.0             | 43%                    |\n|  8 | Total | 525                           |            353 |           172 |                  |                        |", "metadata": {"page": 107, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | Most activities done by people, particularly outdoor activities, have to be done with      | Unnamed: 1                                               |\n|---:|:-------------------------------------------------------------------------------------------|:---------------------------------------------------------|\n|  0 | weather in mind and therefore it is                                                        | critical to provide meteorological services that support |\n|  1 | relevant national needs, such as: protection of life and property, safeguarding the        |                                                          |\n|  2 | environment and contributing to sustainable development. In the recent past, the impacts   |                                                          |\n|  3 | of climate change, such as: unreliable rains, increased frequency of floods, landslides,   |                                                          |\n|  4 | drought as well as disease outbreaks and epidemics like malaria and cholera, among         |                                                          |\n|  5 | others, have been rampant.                                                                 |                                                          |\n|  6 | In Uganda, meteorological services are provided by Uganda National Meteorological          |                                                          |\n|  7 | Authority (UNMA) which is a semi-autonomous government institution and a                   |                                                          |\n|  8 | Government\u2019s authoritative voice on weather and climate.                                   |                                                          |\n|  9 | UNMA is mandated to promote, monitor weather and climate as well as provide weather        |                                                          |\n| 10 | predictions and advisories to Government and other stakeholders for use in the sustainable |                                                          |\n| 11 | development of the country and these services are guided by the World Meteorological       |                                                          |\n| 12 | Organization (WMO) standards, International Civil Aviation Organization (ICAO)             |                                                          |\n| 13 | standards, the National Climate Change Policy 2015, and UNMA Act 2012.                     |                                                          |\n| 14 | The Office of the Auditor General undertook a value for money audit to assess the          |                                                          |\n| 15 | measures put in place by the Uganda National Meteorological Authority (UNMA) to            |                                                          |\n| 16 | produce and disseminate accurate, timely and comprehensive meteorological information      |                                                          |", "metadata": {"page": 131, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | Entity                    |   Planned Audits |   Actual Performance as at December 31st 2018 |   Audits in progress |\n|---:|:--------------------------|-----------------:|----------------------------------------------:|---------------------:|\n|  0 | International Audits*     |                2 |                                             3 |                   -1 |\n|  1 | Forensic/Special Audits** |               30 |                                            20 |                   10 |\n|  2 | IT Audits                 |                4 |                                             2 |                    2 |\n|  3 | TOTAL                     |               36 |                                            25 |                   11 |", "metadata": {"page": 146, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    |   SN | SECTOR         | NAME OF ENTITY                | DETAILS OF THE AUDIT                                                                                                                                                | STATUS             |\n|---:|-----:|:---------------|:------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------|:-------------------|\n|  0 |    1 | Accountability | PPDA;                         | Cooperative audit on public procurement systems in Uganda with a focus on Illicit Financial Flows                                                                   | Report issued      |\n|  1 |    2 | Accountability | MoFPED                        | Austrian Development Cooperation to government of Uganda during FYs 2011/12, 2012/13 and 2015/16                                                                    | Report issued      |\n|  2 |    3 | Education      | Makerere University           | Special investigation report into the alleged misappropriation of the school practice funds at the College of Education and External Studies at Makerere University | Report issued      |\n|  3 |    4 | Education      | Barlonyo Technical Institute; | Barlonyo Technical Institute special investigation;                                                                                                                 | Report issued      |\n|  4 |    5 | Energy         | UEGCL                         | UEGCL terminal benefits verification; Byaruhanga Joseph and Samuel Onapito                                                                                          | Reports issued (2) |\n|  5 |    6 | Energy         | MEMD/Karuma Dam               | Investigation in MEMD on Karuma Reimbursements (paid invoices)                                                                                                      | Report issued      |\n|  6 |    7 | Health         | Arua Referral Hospital        | Mismanagement of Funds at Arua Referral Hospital                                                                                                                    | Report with ADA    |\n|  7 |    8 | Health         | Lira RRH                      | Special Audit of Lira Regional Hospital                                                                                                                             | Ongoing            |", "metadata": {"page": 146, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    |   SN | SECTOR                | NAME OF ENTITY                    | DETAILS OF THE AUDIT                                                                                                                                  | STATUS               |\n|---:|-----:|:----------------------|:----------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------|:---------------------|\n|  0 |    9 | Health sector         | Moroto Regional Referral Hospital | Forensic audit on expenditures of Moroto Regional Referral Hospital                                                                                   | Report issued        |\n|  1 |   10 | Public admin          | Parliament of Uganda              | Special audit on the cost of air tickets at Parliament of Uganda                                                                                      | Report Issued        |\n|  2 |   11 | Works                 | Ministry of Works and Transport   | Verification report of the terminal benefits of Mr. Reuben Kajwarire-former staff of Ministry of Works and Transport                                  | Report Issued        |\n|  3 |   12 | Regional audits       | African Union                     | A report of factual findings by the African Union Board of external auditors in connection with the operations of the Pan African Parliament          |                      |\n|  4 |   13 | Housing               | NH&CC                             | NH&CC Investigation of CEO;                                                                                                                           | Report issued        |\n|  5 |   14 | ICT                   | UTL                               | UTL terminal benefits verification;                                                                                                                   | Ongoing              |\n|  6 |   15 | Public administration | Iganga Municipal Council          | Alleged embezzlement, abuse of office and causing financial loss by officials from Iganga Municipal Council: (Youth Livelihood funds)                 | Draft report with PA |\n|  7 |   16 | Public administration | Iganga Municipal Council          | Payment of wrong salary scales & ghost salary loans, perpetuated by the municipal senior account                                                      | Report with SPA      |\n|  8 |   17 | Tourism               | Uganda Wildlife Authority         | Special audit on allegations of mismanagement, corruption, bribery and presentation of false financial statements against the Executive Director, UWA | Report issued        |\n|  9 |   18 |                       | Kole District                     | Special audit report on the construction of selected roads, health and school infrastructure                                                          | Report Issued        |\n| 10 |   19 |                       | Amudat district                   | Special audit of the construction of selected infrastructure in Amudat district                                                                       | Report issued        |\n| 11 |   20 |                       | Nakapiripirit                     | Special audit of the construction of selected infrastructure in Nakapiripirit district                                                                | Report Issued        |\n| 12 |   21 |                       | Gulu District                     | Special audit report on the construction of boys dormitory at Northern Uganda Youth Development Centre (NUYDC)                                        | Report Issued        |\n| 13 |   22 |                       | Bundibugyo District               | Special audit on the construction of teachers houses at Hakitengya community polytechnic in Bundibugyo District                                       | Report Issued        |\n| 14 |   23 |                       | Mbale Municipality                | Special audit report on the construction of a water borne toilet at Mbale main Taxi-park by Mbale Municipality                                        | Report Issued        |\n| 15 |   24 |                       | Lira Municipality                 | Special audit report on implementation of infrastructure related works for the waste compositing plant in Lira Municipality                           | Report Issued        |\n| 16 |   25 |                       | Iganga district                   | Special audit report on the construction of classroom blocks and laboratory at Nakalama Senior Secondary school in Iganga district                    | Report Issued        |\n| 17 |   26 |                       | Alebtong district                 | Special audit report on implementation of selected infrastructure in Alebtong district                                                                | Report Issued        |\n| 18 |   27 |                       | Jinja district                    | Special audit report on implementation of selected road maintenance activities in Bugembe Town Council                                                | Report Issued        |", "metadata": {"page": 147, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | S/N   | Entity                        | BASIS OF OPINION                                                                                                                                                                                                                 | KEY AUDIT MATTER /EMPHASIS OF MATTER / OTHER MATTER/COMPLIANCE MATTERS                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |\n|---:|:------|:------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |       | JUSTICE, LAW AND ORDER SECTOR |                                                                                                                                                                                                                                  |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |\n|  1 | 1.0   | Judiciary Department          | \u2022 Mischarge of expenditure UGX. 34,076,576,196 \u2022 Ineligible expenditure incurred on Registrar High Court Account \u2013 UGX. 3,393,243,713 \u2022 Accrued rent misstatement UGX. 2,781,289,345 \u2022 Doubtful Accountabilities UGX. 76,075,000 | \u2022 Budget shortfall of UGX. 375,994,125 \u2022 Unimplemented Activities \u2022 Domestic Arrears o Increase in domestic arrears to UGX. 6,011,439,314 o Under budgeting for domestic arrears of UGX. 2,756,289,477 to cater for UGX. 5,477,134,393 \uf0b7 Failure to remit unexpended money to the Consolidated Fund UGX. 841,604,776 \uf0b7 Expenditure with inadequate supporting documents UGX. 5,859,176,553 \uf0b7 Missing expenditure vouchers UGX. 1,754,335,163 \uf0b7 Irregular expenditure on facilitation allowance to staff UGX. 1,474,392,833 \uf0b7 Incompletely vouched expenditure UGX. 823,842,243 \uf0b7 Irregular advances to personal accounts UGX. 801,436,615 \uf0b7 Increase in case backlog by 9.2% |", "metadata": {"page": 152, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | S/N   | Entity                                             | BASIS OF OPINION                                    | KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER MATTER/COMPLIANCE MATTERS                                                                                                                                                                                                                                                            |\n|---:|:------|:---------------------------------------------------|:----------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |       | JUSTICE, LAW AND ORDER SECTOR                      |                                                     |                                                                                                                                                                                                                                                                                                                                 |\n|  1 | 1.0   | Directorate of Citizenship and Immigration Control | \uf0b7 Mischarge of expenditure worth UGX. 2,623,321,454 | \uf0b7 Budget shortfall UGX.0.3bn \uf0b7 Non implementation of budgeted activities \uf0b7 Accumulation of domestic arrears UGX. 8,858,220,932 \uf0b7 Under collection of NTR by UGX.1.566 billion. \uf0b7 Failure to constitute the Board \uf0b7 Over stay of staff on interdiction \uf0b7 Ineffective management of visa system \uf0b7 Lack of rent agreement with CAA |\n|  2 |       | PUBLIC SECTOR MANAGEMENT                           |                                                     |                                                                                                                                                                                                                                                                                                                                 |\n|  3 | 2.0   | The UNDP Funded Project Of Institutional           | \uf0b7 Questioned costs of USD 12,213                    | \uf0b7 Outstanding bank confirmations USD.18,134                                                                                                                                                                                                                                                                                     |", "metadata": {"page": 153, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | S/N        | Entity                                                    | BASIS OF OPINION                                                                                                          | KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER MATTER/COMPLIANCE MATTERS                                                                                                                                                                                                       |\n|---:|:-----------|:----------------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | Effectiveness Implemented By Office Of The Prime Minister | Unnamed: 2                                                                                                                | Unnamed: 3                                                                                                                                                                                                                                                                 |\n|  1 |            | PUBLIC ADMINISTRATION SECTOR                              |                                                                                                                           |                                                                                                                                                                                                                                                                            |\n|  2 | 3.0        | Paris                                                     | \uf0b7 Misstatement of Cash in Transit UGX. 248,491,354                                                                        | \uf0b7 Outstanding Revenue Arrears / UGX 419,461,724 \uf0b7 Excess Expenditure UGX.227,160,944 \uf0b7 Lack of Budgets for NTR                                                                                                                                                             |\n|  3 | 4.0        | Nairobi                                                   | \uf0b7 Non reconciliation of rent revenue collections(overst ated by UGX.97,901,972                                            | \uf0b7 Outstanding arrears of revenue UGX.390,465,996. \uf0b7 Misstatement of Account Balances UGX 30,067,218 \uf0b7 Cash in Transit (overstated by UGX.26,863,909.) \uf0b7 Unauthorized excess expenditure (UGX 404,094,476) \uf0b7 Decline in rent revenue collections) \uf0b7 Lack of Budgets for NTR |\n|  4 | 5.0        | Riyadh                                                    | \uf0b7 Misstated Cash and Cash Equivalents 301.8 million                                                                       |                                                                                                                                                                                                                                                                            |\n|  5 | 6.0        | Tehran                                                    | \uf0b7 Unaccounted for Cash In Transit UGX. 58, 323,838 \uf0b7 Un-supported adjustment of cash and cash equivalents UGX. 47,790,877 | \uf0b7 Un- resolved Qualification Issues for Prior Year \uf0b7 Un-authorized Excess Expenditure UGX. 334,903,850) \uf0b7 Unsupported Cash and cash equivalents figure UGX. 47,790,877 \uf0b7 Un- explained Adjustments Journals \uf0b7 Non \u2013Remittance of NTR UGX37,743,425                         |", "metadata": {"page": 154, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    |   7. | Tokyo       | \uf0b7 Mischarge of expenditure UGX. 507,832,344                                                                                       | \uf0b7 Irregular payment of rent to 2 Foreign Service staff whose contracts had not been committed by Government UGX. 400,253,552 \uf0b7 Appointment of the Contracts Committee Members not approved by the ST/PS \uf0b7 Irregular constitution of the members of the contracts committee with two members who are not Ugandan Nationals \uf0b7 Members of the contracts committee also serving as members of the evaluation committee \uf0b7 Irregular payment of educational allowance UGX. 49,155,000 \uf0b7 Irregular cash payments to service providers UGX. 32,559,739   |\n|---:|-----:|:------------|:----------------------------------------------------------------------------------------------------------------------------------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    8 | Addis Ababa | \uf0b7 Mischarge of expenditure UGX. 556,705,700 \uf0b7 Excess expenditure UGX. 913,346,776 \uf0b7 Unaccounted for cash at hand UGX. 264,531,134 | \uf0b7 Mischarge of expenditure UGX. 556,705,700 \uf0b7 Excess expenditure UGX. 913,346,776 \uf0b7 Unaccounted for cash at hand UGX. 264,531,134 \uf0b7 Use of NTR/unspent funds at source UGX. 427,571,837 \uf0b7 Government land at Lebu allocated to a private developer \uf0b7 Irregular refund of medical issues UGX. 26,761,394 \uf0b7 Irregular payment of education allowance UGX. 58,868,865 \uf0b7 Expiry of contract of SFO \uf0b7 Irregular cash payments to service providers UGX. 443,018,372 \uf0b7 No evidence of appointment of members of the contracts committee                |", "metadata": {"page": 155, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 7.         | Tokyo                                                                                                                                                                    | \uf0b7 Mischarge of expenditure UGX. 507,832,344        | \uf0b7 Irregular payment of rent to 2 Foreign Service staff whose contracts had not been committed by Government UGX. 400,253,552 \uf0b7 Appointment of the Contracts Committee Members not approved by the ST/PS \uf0b7 Irregular constitution of the members of the contracts committee with two members who are not Ugandan Nationals \uf0b7 Members of the contracts committee also serving as members of the evaluation committee \uf0b7 Irregular payment of educational allowance UGX. 49,155,000 \uf0b7 Irregular cash payments to service providers UGX. 32,559,739                                                                                                                                                                                                                                                             |\n|---:|:-----------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:---------------------------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Irregular composition of the membership of the contracts committee (one Ugandan and 2 Non-Ugandans) \uf0b7 Contracts committee performing roles of the evaluation committee | Unnamed: 2                                         | Unnamed: 3                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |\n|  1 |            | HEALTH SECTOR                                                                                                                                                            |                                                    |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |\n|  2 | 9.0        | Ministry of Health                                                                                                                                                       | \uf0b7 Diversion/Mischarg e of Funds UGX. 4,811,238,710 | \uf0b7 Unspent balances UGX.3,641,516,554 \uf0b7 None Alignment of the Ministry\u2019s budget with the National Development Plan \uf0b7 Domestic arrears UGX.42,597,252,938 \uf0b7 Improvement of Health Services at Mulago Hospital and the City of Kampala Project (MKCCAP) o Omission of essential components of works during planning and design review o Delayed execution of works o Validity of contractor\u2019s all risk policy o Unspecified percentage for Subcontracting of works o Non recovery of Advance Payment worth UGX.251,848,338, and retention worth UGX.628,710,846 o Implementation and Payment of some Addendum Works before Contractual Approval by contracts committee o Payment for unexecuted works USD.221, 142.63 o Delayed payment of VAT and IPCs USD. 903,954.53 o Lack of detailed measurement sheets |", "metadata": {"page": 156, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 0                               | 1                                                                                                                                       | 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |\n|---:|:--------------------------------|:----------------------------------------------------------------------------------------------------------------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0                      | o Silted concrete U-drain, and ponding at road section in front of Plant room. \u2022 Transfers to National Medical Stores not Accounted for | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |\n|  1 | Gulu Regional Referral Hospital | \uf0b7 Unaccounted for Funds UGX. 583,965,423                                                                                                | \uf0b7 Unimplemented budget activities \uf0b7 Inadequate Controls Surrounding Management of Domestic Arrears \u2013 UGX 1,649,847,321 \uf0b7 Unacknowledged Withholding Tax Remittances - UGX 111,598,776 \uf0b7 Diversion of funds meant for construction of 54 Unit staff houses - UGX 146,500,000 \uf0b7 Lack of Key senior staffs \uf0b7 Underpayment of Disturbance Allowances to staff UGX. 11,560,043 \uf0b7 Non-Tax Revenue (NTR) spent at source UGX 119,264,740 \uf0b7 \uf0b7 Condition of medical equipment \uf0b7 Lack of updated inventory register for medical equipment \uf0b7 Failure to maintain/Repair essential medical equipment \uf0b7 Failure to use Equipment due to lack of Consumables |\n|  2 | Lira Regional Referral Hospital | \uf0b7 Mischarged Expenditure - UGX.167,904,869 \uf0b7 Unaccounted for funds - UGX.136,359,356                                                    | \uf0b7 Non Tax Revenue (NTR) Spent at source - UGX.15,475,663 \uf0b7 Over statements of Benefits Expenditure - UGX.170,282,724 \uf0b7 Unsupported Payables/Domestic Arrears - UGX.157,916,520                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |", "metadata": {"page": 158, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | Unnamed: 0                         | \uf0b7 Undisclosed Expenditure - UGX.298,206,573 \uf0b7 Overstatement of Net worth - UGX.108,735,083   | \uf0b7 Understaffing \uf0b7 Condition of Medical Equipment \uf0b7 Failure to plan for Consultancy Services \uf0b7 Failure to provide a Performance Security                                                                                                                                                                                                                | Unnamed: 3   |\n|---:|:-----------------------------------|:---------------------------------------------------------------------------------------------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:-------------|\n|  0 | Mbale Regional Referral Hospital   | \uf0b7 Unsupported Gratuity Payments UGX.695,585,680 \uf0b7                                            | \uf0b7 Unsupported domestic arrears UGX.752,666,672 \uf0b7 Shortfall in Central Government Grants UGX.141,57,943 \uf0b7 Understaffing \uf0b7 Irregular Payment of Salaries to Retired Staff \uf0b7 Lack of land titles \uf0b7 shortage of medical equipment, (Condition of the Medical equipment ) \uf0b7 There was no fridge for storage of dead bodies (State of the Hospital Mortuary) |              |\n|  1 | Mubende Regional Referral Hospital | \uf0b7 Mischarged Expenditure UGX.777,764,898 \uf0b7 Un-supported Receivables UGX.215,408,183          | \uf0b7 Budget shortfall of UGX.1,057,562,572 \uf0b7 Non construction of the paediatrics and medical wards \uf0b7 Domestic Arrears UGX.1,543,294,611 \uf0b7 Poor Condition of Medical Equipment \uf0b7 Poor maintenance of Medical Equipment                                                                                                                                     |              |\n|  2 |                                    |                                                                                              |                                                                                                                                                                                                                                                                                                                                                        |              |\n|  3 | 14.                                |                                                                                              |                                                                                                                                                                                                                                                                                                                                                        | \uf0b7            |", "metadata": {"page": 159, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | S/N   | Entity                                                  | KEY AUDIT MATTER /EMPHASIS OF MATTER/OTHER MATTER/COMPLIANCE MATTERS                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |\n|---:|:------|:--------------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |       | JUSTICE, LAW AND ORDER SECTOR                           |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |\n|  1 | 1.0   | Ministry Justice & Const. Affairs                       | Ministry of Justice and constitutional affairs \uf0b7 Budget Shortfall UGX. 3,397,491,601 \uf0b7 Unimplemented Activities \uf0b7 Outstanding court awards and compensations and other domestic arrears UGX. 663,992,322,002 \uf0b7 Contingent Liabilities and guarantees UGX. 7,294,546,681,169 \uf0b7 Failure to enforce collection of revenue due from cases won by Government UGX. 20,609,131,791 \uf0b7 Mischarges of expenditure UGX. 124,775,000 \uf0b7 Non-prioritization of cases attracting high interest UGX. 123,670,379,996 \uf0b7 Staffing gaps-key unfilled positions include Directors, commissioners, and state attorneys Administrator General \uf0b7 Garnishee Order Bank Transfer UGX. 303,548,156 \uf0b7 Functions of the Administrator General \u2013 Administrator General is considered a Director reporting to Solicitor General. This is inconsistent with the regulations which require the Administrator General to be a Corporation sole by the name of the Administrator General of Uganda with perpetual succession and an Official Seal. \uf0b7 Inconsistencies in Establishment in the Directorate of the Administrator General \u2013 approved structure not consistent with Administrator General\u2019s Act. |\n|  2 | 2.0   | UNDP Projects- Rule of Law and Constitutional Democracy | \uf0b7 No Issue                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |", "metadata": {"page": 160, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    |   3. | Support To Justice Law & Order Sector Program   | \uf0b7 Revenue Shortfall of JLOS/SWAP UGX. 14,721,258,439 \uf0b7 Under absorption of funds UGX. 9,187,548,674 \uf0b7 Under funding of JLOS Secretariat UGX. 1,195,241,837 \uf0b7 Judiciary \u2013 Diversion of JLOS SWAP funds UGX. 599,417,382 \uf0b7 Unimplemented Activities under MoJCA, ODPP, ULRC, JSC, LDC, MoLG and DCIC. \uf0b7 Delayed utilization of released project funds by DCIC UGX. 803,585,571 \uf0b7 UHRC \u2013 Delayed construction of Gulu Regional Offices \uf0b7 Failure to prepare and submit quarterly performance reports                                                                                                                                                                                                 |\n|---:|-----:|:------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    4 | Directorate of Public Prosecutions              | \uf0b7 Budget shortfall UGX. 1,302,834,578 \uf0b7 Unimplemented activities \uf0b7 Slow roll out/ expansion of PROCAMIS to ODPP Upcountry stations \uf0b7 Low case clearance rate - ODPP performed inadequately with a case disposal rate of 8% compared to previous financial years when performance stood at 25% in 2015/2016 and 11% in 2016/2017 respectively. \uf0b7 Land issues \u2013 ODPP RSA Residence in Kapchorwa was constructed on land under contestation of ownership \uf0b7 Staffing shortages 59%                                                                                                                                                                                                                    |\n|  1 |    5 | Uganda Police Force                             | \uf0b7 Non implementation of budgeted activities \uf0b7 Accumulation of domestic arrears UGX. 161,047,166,761 \uf0b7 Mischarge of expenditure UGX. 1,054,937,758 \uf0b7 Inadequate provisions for maintenance of existing fleet \uf0b7 Lack of an approved fleet management policy \uf0b7 Inadequate controls for fleet operational costs \uf0b7 Delays in some construction projects such as Natete police station \uf0b7 Un surveyed and untitled police land leading to encroachment \uf0b7 Non-operationalization of the Crime Records Management Information System (CRMS) and Suspect Profile System (SPS) \uf0b7 Un satisfactory performance in the investigation of crimes reported (only 22% successfully investigated and taken to court) |", "metadata": {"page": 161, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 3.         | Support To Justice Law & Order Sector Program                                                        | \uf0b7 Revenue Shortfall of JLOS/SWAP UGX. 14,721,258,439 \uf0b7 Under absorption of funds UGX. 9,187,548,674 \uf0b7 Under funding of JLOS Secretariat UGX. 1,195,241,837 \uf0b7 Judiciary \u2013 Diversion of JLOS SWAP funds UGX. 599,417,382 \uf0b7 Unimplemented Activities under MoJCA, ODPP, ULRC, JSC, LDC, MoLG and DCIC. \uf0b7 Delayed utilization of released project funds by DCIC UGX. 803,585,571 \uf0b7 UHRC \u2013 Delayed construction of Gulu Regional Offices \uf0b7 Failure to prepare and submit quarterly performance reports                                                                                                                   |\n|---:|:-----------|:-----------------------------------------------------------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | Unnamed: 1                                                                                           | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |\n|  1 | 6.0        | Uganda Prisons Services                                                                              | \uf0b7 Budget short fall UGX.20bn \uf0b7 Non implementation of budgeted activities \uf0b7 Accumulation of domestic arrears UGX. 76,889,606,741 \uf0b7 Mischarge of expenditure UGX. 717,886,075 \uf0b7 Under collection of Non- Tax Revenue (NTR) by UGX. 16,755,347,833 (62%) \uf0b7 Un-accounted for land at Luzira-106.692 acres \uf0b7 Untitled and unsurveyed land \uf0b7 land with encroachments, disputes and encumbrances at Arua, Namalu, Amita, Ngenge, Ragem, Kotido, Bukedea and Budaka \uf0b7 Failure to fully operationalize the Human Resource Management Information system (HRMIS) \uf0b7 Overcrowding in prisons \uf0b7 Over-stay of prisoners on remand |\n|  2 | 7.0        | Ministry of Internal Affairs                                                                         | \uf0b7 Budget shortfall UGX.1.15bn \uf0b7 Non implementation of budgeted activities \uf0b7 Irregular accumulation of domestic arrears UGX. 132,097,495 \uf0b7 Mischarge of expenditure worth UGX. 145,290,468 \uf0b7 Payment of advances into personal accounts UGX. 196,274,547 \uf0b7                                                                                                                                                                                                                                                                                                                                                           |\n|  3 | 8.0        | UNDP Projects- Peace and Security for Systems Resilience implemented by Ministry of Internal Affairs | \uf0b7 No Issue                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |\n|  4 | 9.0        | Directorate of Government Analytical Laboratory (DGAL)                                               | \uf0b7 Budget shortfall UGX.0.27bn \uf0b7 Non implementation of budgeted activities \uf0b7 Loss of equipment UGX. 26,386,790 \uf0b7 Non-operationalization of regional labs \uf0b7 Accumulation of case back logs \uf0b7 Staffing gaps (64.5%) \uf0b7                                                                                                                                                                                                                                                                                                                                                                                                  |", "metadata": {"page": 162, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 3.         | Support To Justice Law & Order Sector Program   | \uf0b7 Revenue Shortfall of JLOS/SWAP UGX. 14,721,258,439 \uf0b7 Under absorption of funds UGX. 9,187,548,674 \uf0b7 Under funding of JLOS Secretariat UGX. 1,195,241,837 \uf0b7 Judiciary \u2013 Diversion of JLOS SWAP funds UGX. 599,417,382 \uf0b7 Unimplemented Activities under MoJCA, ODPP, ULRC, JSC, LDC, MoLG and DCIC. \uf0b7 Delayed utilization of released project funds by DCIC UGX. 803,585,571 \uf0b7 UHRC \u2013 Delayed construction of Gulu Regional Offices \uf0b7 Failure to prepare and submit quarterly performance reports                                                                                                                                                                                                                     |\n|---:|:-----------|:------------------------------------------------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | PUBLIC SECTOR MANAGEMENT                        | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |\n|  1 | 10.0       | OPM                                             | \uf0b7 Budget shortfall of UGX.10.96bn \uf0b7 Unimplemented activities \uf0b7 Inadequate controls surrounding management of domestic arrears-arrears incurred arrears outside the approved estimates appropriated by Parliament(UGX. 61,715,807) \uf0b7 Mischarged expenditure-UGX. 393,803,386 \uf0b7 Sustainability of Integrated Intelligent Computer (IICS) project under the Prime Minister Delivery Unit \uf0b7 Failure to fund capital budget of Northern Uganda Youth Development Centre(NUYCDC) \uf0b7 Lak of a Strategic Plan for NUYDC \uf0b7 Lack of Land titles for NUYDC \uf0b7 Failure to deduct NSSF worth UGX.11,565,000 \uf0b7 The KASIIMO initiative under the Luwero-Rwenzori Triangle program-Lack of verifiable database, Manual Veteran database |\n|  2 | 11.0       | NUSAF III                                       | \uf0b7 Under absorption of funds advanced for project activities (UGX. 66,46bn \uf0b7 Unimplemented budgeted activities \uf0b7 Un accounted for Subproject Grants - UGX.0.72bn \uf0b7 Unaccounted for district operation funds - UGX.0.097bn                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |\n|  3 | 12.0       | MOLG                                            | \uf0b7 Budget shortfall of UGX.5.3bn \uf0b7 Inadequate controls surrounding management of domestic arrears UGX. 31,88 bn \uf0b7 Wrong categorization of scientists \uf0b7 Management of District Revolving Fund (DRF); \uf0b7 Absence of Memorandum of Understanding (MoU) \uf0b7 UGX.740,931,594 of lent funds had not been recovered from the districts \uf0b7 Diversion of fund monies to other Ministry activities- UGX.278,752,347 \uf0b7 Absence of a comprehensive database of Local administrative units                                                                                                                                                                                                                                              |", "metadata": {"page": 163, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 3.         | Support To Justice Law & Order Sector Program                                                                              | \uf0b7 Revenue Shortfall of JLOS/SWAP UGX. 14,721,258,439 \uf0b7 Under absorption of funds UGX. 9,187,548,674 \uf0b7 Under funding of JLOS Secretariat UGX. 1,195,241,837 \uf0b7 Judiciary \u2013 Diversion of JLOS SWAP funds UGX. 599,417,382 \uf0b7 Unimplemented Activities under MoJCA, ODPP, ULRC, JSC, LDC, MoLG and DCIC. \uf0b7 Delayed utilization of released project funds by DCIC UGX. 803,585,571 \uf0b7 UHRC \u2013 Delayed construction of Gulu Regional Offices \uf0b7 Failure to prepare and submit quarterly performance reports                                                                                                                                                                                                                                                                            |\n|---:|:-----------|:---------------------------------------------------------------------------------------------------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Absence of a strategic plan                                                                                              | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |\n|  1 | 13.0       | The UNDP Funded Project of Inclusive and Sustainable New Communities In Uganda Implemented By Ministry Of Local Government | \uf0b7 No issue                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |\n|  2 | 14.0       | MoPS                                                                                                                       | \uf0b7 Budget shortfall of UGX.1.8 bn \uf0b7 Under collection of Non Tax revenue at Civil Service College- UGX.0.21bn \uf0b7 Inadequate controls surrounding management of domestic arrears GX. 1.24bn \uf0b7 Failure to fully decentralize pension management \uf0b7 Under staffing in Government-gap of 157,229 representing 34% of government posts across MDAs/LGs \uf0b7 Retired persons on the active payroll-1,674 still on active payroll as per June 2018 payroll \uf0b7 Irregular employment of pensioners on contract terms \uf0b7 Inconsistencies in IPPS employee records such as wrong dates of birth, appointment dates earlier than dates of birth \uf0b7 Lack of automatic notification of employees retirement due dates on the IPPS \uf0b7 Delayed in solving queried files \uf0b7 Multiple payments of gratuity |\n|  3 | 15.0       | UMMDAP                                                                                                                     | \uf0b7 Budget shortfall of UGX. 4.9bn \uf0b7 Unimplemented budget activities \uf0b7 Outstanding VAT arrears - UGX.6,184,417,820 \uf0b7 Diversion of project funds-UGX. 40,563,582 \uf0b7 Delayed completion of additional civil works for Nyendo Market \uf0b7 Performance as per the logical framework-additional works on Nyendo market stalled                                                                                                                                                                                                                                                                                                                                                                                                                                                          |\n|  4 | 16.0       | MATIP II                                                                                                                   | \uf0b7 Under absorption of funds advanced for project activities UGX.22.15bn \uf0b7 Unimplemented budget activities                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |", "metadata": {"page": 164, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 3.         | Support To Justice Law & Order Sector Program                                                                                                                                                                 | \uf0b7 Revenue Shortfall of JLOS/SWAP UGX. 14,721,258,439 \uf0b7 Under absorption of funds UGX. 9,187,548,674 \uf0b7 Under funding of JLOS Secretariat UGX. 1,195,241,837 \uf0b7 Judiciary \u2013 Diversion of JLOS SWAP funds UGX. 599,417,382 \uf0b7 Unimplemented Activities under MoJCA, ODPP, ULRC, JSC, LDC, MoLG and DCIC. \uf0b7 Delayed utilization of released project funds by DCIC UGX. 803,585,571 \uf0b7 UHRC \u2013 Delayed construction of Gulu Regional Offices \uf0b7 Failure to prepare and submit quarterly performance reports                                                                                                                                                                                                                                                                                                 |\n|---:|:-----------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Construction of Markets-some works below target of 15% for all markets \uf0b7 Diversion of Project Funds- UGX.127,538,713 \uf0b7 Shortfall in GOU counterpart funding of UGX.1,734,218,331 representing 62% of budget | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |\n|  1 | 17.0       | DOCTOR DIP                                                                                                                                                                                                    | \uf0b7 Under absorption of funds advanced to districts to undertake official activities UGX.2.59bn \uf0b7 Unimplemented budget activities \uf0b7 Delayed Implementation of sub projects \uf0b7 Advance to Personal Accounts to undertake project activities- UGX. UGX.629,311,633                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |\n|  2 | 18.0       | PRELNOR                                                                                                                                                                                                       | \uf0b7 Budget shortfall of UGX.3.19bn \uf0b7 Discrepancy between the project\u2019s and Ministry\u2019s budgets on GoU counterpart funding- UGX.417,593,000 \uf0b7 Diversion of GOU counterpart funding contribution to non - project activities- UGX.113,954,732 \uf0b7 Delay in acquisition of land for the construction of eight (8) satellite and three (3) bulk markets \uf0b7 MoU with District Farmers Association (DFA)-Under performance as per the annual performance targets with the District Farmers Association (DFA) \uf0b7 MoU with District Farmers Association (DFA) \uf0b7 Under performance as per the annual performance targets with the District Farmers Association (DFA) \uf0b7 Delayed procurement of walking tractors \uf0b7 Project performance against the Logical framework-partial/ non implementation of some activities |\n|  3 |            | SECURITY                                                                                                                                                                                                      |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |\n|  4 | 19.0       | Ministry of Defence and Veterans Affairs                                                                                                                                                                      | \uf0b7 Budget shortfall UGX.71.37bn \uf0b7 Un Implemented budget activities \uf0b7 Non- compliance with commitment control procedures UGX.654bn                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |", "metadata": {"page": 165, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 3.         | Support To Justice Law & Order Sector Program                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    | \uf0b7 Revenue Shortfall of JLOS/SWAP UGX. 14,721,258,439 \uf0b7 Under absorption of funds UGX. 9,187,548,674 \uf0b7 Under funding of JLOS Secretariat UGX. 1,195,241,837 \uf0b7 Judiciary \u2013 Diversion of JLOS SWAP funds UGX. 599,417,382 \uf0b7 Unimplemented Activities under MoJCA, ODPP, ULRC, JSC, LDC, MoLG and DCIC. \uf0b7 Delayed utilization of released project funds by DCIC UGX. 803,585,571 \uf0b7 UHRC \u2013 Delayed construction of Gulu Regional Offices \uf0b7 Failure to prepare and submit quarterly performance reports   |\n|---:|:-----------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Under-Budgeting for Domestic Arrears (Outstanding domestic arrears were UGX. 764,230,132,962 yet budget was UGX.145,592,926,044 \uf0b7 Irregular Patient Referrals to Nakasero Hospital \uf0b7 Unjustifiable Compensation for land occupied by UPDF at Usuk, Ngariam, Katakwi District \uf0b7 Un justifiable Payment to Pajimolugwar clan and Pajimokal clan in respect of land \u2013 UGX.1,756,170,429 \uf0b7 Un justified Payment of Land at JIE Block 4, Plot 21, Nakapirimor, Kotido District \u2013 UGX.3,327,577,000 \uf0b7 Un justified Land compensation for Plot 20 Lugard Avenue, Entebbe \u2013 UGX.575,000,000 \uf0b7 Incomplete works at Peace Support Operation Training Centre (PSO TC)-SINGO \uf0b7 Abandoned motor vehicles at Peace Support Operation Training Centre (PSO TC)-SINGO \uf0b7 Abandoned Kaweweta construction sites works\u2013 UGX.3.1 billion \uf0b7 Incomplete Renovation works on the Administration Block at Lugazi \uf0b7 Land disputes at Kimaka \uf0b7 Failure to implement Presidential directive \uf0b7 Doubtful Supply of Jet Ranger spare parts by YAMASEC Ltd \u2013 USD.479,030.12 \uf0b7 Doubtful Fuel supply by Hared Petroleum Limited | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |\n|  1 | 20.0       | State House                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      | \uf0b7 Un Implemented Budget activities \uf0b7 Non- compliance with commitment control procedures UGX.6.161 billion                                                                                                                                                                                                                                                                                                                                                                                           |\n|  2 | 21.0       | Office of the President                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          | \uf0b7 Budget shortfall UGX.0.32bn \uf0b7 Under absorption of funds UGX.1.16bn \uf0b7 Unimplemented Budget activities \uf0b7 Non -compliance with commitment control procedures UGX.49.bn                                                                                                                                                                                                                                                                                                                               |", "metadata": {"page": 166, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 3.         | Support To Justice Law & Order Sector Program                                                                                                                                                                             | \uf0b7 Revenue Shortfall of JLOS/SWAP UGX. 14,721,258,439 \uf0b7 Under absorption of funds UGX. 9,187,548,674 \uf0b7 Under funding of JLOS Secretariat UGX. 1,195,241,837 \uf0b7 Judiciary \u2013 Diversion of JLOS SWAP funds UGX. 599,417,382 \uf0b7 Unimplemented Activities under MoJCA, ODPP, ULRC, JSC, LDC, MoLG and DCIC. \uf0b7 Delayed utilization of released project funds by DCIC UGX. 803,585,571 \uf0b7 UHRC \u2013 Delayed construction of Gulu Regional Offices \uf0b7 Failure to prepare and submit quarterly performance reports                                                                                                                                                                                                                                                                                                                                                             |\n|---:|:-----------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Under-Budgeting for Domestic Arrears UGX. 42,708,736,813 \uf0b7 Limited Transport Equipment for RDCs and DRDCs \uf0b7 Insufficient Office space for newly created districts \uf0b7 Non Assessment of the impact of Patriotism programs | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |\n|  1 |            | AGRICULTURE                                                                                                                                                                                                               |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |\n|  2 | 22.0       | Ministry of Agriculture Animal Industry & Fisheries                                                                                                                                                                       | \uf0b7 Budget shortfall UGX.22bn \uf0b7 Unspent funds 0.57bn \uf0b7 Unimplemented activities \uf0b7 Non-compliance with commitment control procedures UGX.27bn \uf0b7 Under budgeting for domestic arrears UGX.27bn \uf0b7 Untitled land in Kalangala and Buvuma under VODP \uf0b7 Lack of Performance indicators (Single Spine Extension System) \uf0b7 Slow recruitment process in Local Governments (Single Spine Extension System) \uf0b7 Missing land title and loss of land to Government entities (Bukalasa Agricultural College) \uf0b7 Loss of property due to fire (Bukalasa Agricultural College) \uf0b7 Failure to facilitate Demonstration and training activities at National Farmers Leadership Centre (NFLC) \uf0b7 Defunct Hatchery Lab/ Aquaria (Fisheries Training Institute) \uf0b7 Poor state of the boat yard (Fisheries Training Institute) \uf0b7 Asbestos roofing materials (Fisheries Training Institute) |\n|  3 | 23.0       | Vegetable Oil Development Project 2                                                                                                                                                                                       | \uf0b7 Budget shortfall UGX.51.6bn \uf0b7 Unimplemented budget activities \uf0b7 Failure to finance operations-Kalangala Oil Palm Growers Trust \uf0b7 Outstanding advances to farmers UGX.28bn \uf0b7 Failure to transfer recovered funds to the UCF UGX.4bn \uf0b7 Overall Performance as per Logical Framework \uf0b7 Shortage of land needed by BIDCO-Buvuma Island \uf0b7 Wasteful expenditure on acquired Land- Buvuma Island                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |", "metadata": {"page": 167, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 3.         | Support To Justice Law & Order Sector Program                                              | \uf0b7 Revenue Shortfall of JLOS/SWAP UGX. 14,721,258,439 \uf0b7 Under absorption of funds UGX. 9,187,548,674 \uf0b7 Under funding of JLOS Secretariat UGX. 1,195,241,837 \uf0b7 Judiciary \u2013 Diversion of JLOS SWAP funds UGX. 599,417,382 \uf0b7 Unimplemented Activities under MoJCA, ODPP, ULRC, JSC, LDC, MoLG and DCIC. \uf0b7 Delayed utilization of released project funds by DCIC UGX. 803,585,571 \uf0b7 UHRC \u2013 Delayed construction of Gulu Regional Offices \uf0b7 Failure to prepare and submit quarterly performance reports                                                                                                                            |\n|---:|:-----------|:-------------------------------------------------------------------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Failure to utilise acquired land by BIDCO- Buvuma Island \uf0b7 Inadequate Project monitoring | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |\n|  1 | 24.0       | Agriculture Cluster Development Project                                                    | \uf0b7 Budget short fall UGX.14.8bn \uf0b7 Low absorption of funds UGX.30.14bn \uf0b7 Unimplemented budgeted activities                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |\n|  2 | 25.0       | ATAAS (Grant) EU, WB and Danida - MAAIF                                                    | \uf0b7 Non-implementation of budgeted activities \uf0b7 Under absorption of funds 8.9bn \uf0b7 Overall Performance as Per the Logical Frame work \uf0b7 Implemented practices significantly below the planned targets (Sustainable Land Management) \uf0b7 Delayed Disbursement of Funds to institutes \uf0b7 Delays in the procurement process                                                                                                                                                                                                                                                                                                            |\n|  3 | 26.0       | Regional Pastoral Livelihood Improvement Project                                           | \uf0b7 Budget shortfall UGX.7.01bn \uf0b7 Under absorption of funds 32.6bn \uf0b7 Non-implementation of budgeted activities \uf0b7 Irregular payment of VAT on exempted supplies \u2013 UGX.139,703,172 \uf0b7 Failure to supply vaccines \uf0b7 Delayed deliveries \uf0b7 Failure to deliver on second contract \uf0b7 Irregular transfer of District Project funds to General Fund Account \uf0b7 Delayed procurement process for Consultancy services for the design and construction of livestock watering facilities \uf0b7 Inadequate Project Monitoring \uf0b7 Delayed Disbursement of Funds to Implementing Districts \uf0b7 Unimplemented Activities(Inspection in Katakwi District) |\n|  4 | 27.0       | Multi Sectoral Food Safety & Nutrition Project                                             | \uf0b7 Low Absorption funds-UGX.0.18 bn \uf0b7 Irregular payment of VAT for exempted Projects UGX.0.2bn \uf0b7 Irregular transfer of Project Funds to Iganga District General Fund Account (TSSA) UGX.0.209bn \uf0b7 Non-compliance with the Project Appraisal Document guidelines-Bugiri District \uf0b7 Insufficient Project Monitoring \uf0b7 Failure to conclude on monitoring indicators                                                                                                                                                                                                                                                              |", "metadata": {"page": 168, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 28.   | Enhancement of National Food Security         | \uf0b7 Budget shortfall UGX.4.36bn \uf0b7 Under absorption of funds UGX.0.76bn \uf0b7 Non-implementation of budgeted activities \uf0b7 Failure to hold Project Steering committee meetings                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |\n|---:|:------|:----------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | 29.0  | USAKSS                                        | \uf0b7 Non-implementation of budgeted activities                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |\n|  1 |       | TOURISM SECTOR                                |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |\n|  2 | 30.0  | Ministry of Tourism, wildlife and antiquities | \uf0b7 Budget shortfall UGX0.8bn \uf0b7 Non-Implementation of planned activities \uf0b7 Low Absorption of funds \u2013 UGX0.26bn \uf0b7 Inadequate controls surrounding domestic arrears UGX.3.6bn \uf0b7 Mischarge of Expenditure - UGX.0.045 bn \uf0b7 Lack of policy and regulatory guidelines for museum and monuments \uf0b7 Manual System for the Museum this has made records prone to errors and sometimes difficult to access \uf0b7 Lack of space for displaying several artifacts \uf0b7 Unmapped and un-gazetted cultural sites \uf0b7 Lack of funding for research and promotion of Museum activities \uf0b7 Lack of Land titles for Museums \uf0b7 Incomplete Asset Register \uf0b7 Staffing Gaps \uf0b7 Lack of Approved Strategic Plan for Affiliated Institutions \uf0b7 Lack of Training Plan-UGX.0.088bn |\n|  3 |       | TRADE SECTOR                                  | \uf0b7                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |\n|  4 | 31.0  | Ministry of Trade, Industry and Cooperatives  | \uf0b7 Budget short fall UGX.21bn \uf0b7 Non-Implementation of planned activities \uf0b7 Non- compliance with commitment control procedures UGX. 12bn \uf0b7 Under budgeting for domestic arrears UGX. 12.1 bn \uf0b7 Mischarge of expenditure UGX.0.039bn \uf0b7 Delays in verifying and consolidating compensation claims for Cooperative Unions                                                                                                                                                                                                                                                                                                                                                                                                                        |", "metadata": {"page": 169, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 28.        | Enhancement of National Food Security                                                                                  | \uf0b7 Budget shortfall UGX.4.36bn \uf0b7 Under absorption of funds UGX.0.76bn \uf0b7 Non-implementation of budgeted activities \uf0b7 Failure to hold Project Steering committee meetings                                                                                                                                                                                                                         |\n|---:|:-----------|:-----------------------------------------------------------------------------------------------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Failure to align the Ministry\u2019s Planning and Budgeting processes towards achieving NDP11 strategic sector objectives | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                     |\n|  1 | 32.0       | Great Lakes Trade Facilitation project                                                                                 | \uf0b7 Budget shortfall UGX.1.3bn \uf0b7 Non-Implementation of Budgeted activities \uf0b7 Delays in counter-part project financing by GOU \uf0b7 Failure to sign an MoU between MoTIC and MoWT \uf0b7 Failure to implement an Integrated Financial Reporting System \uf0b7 Status of the Aide Memoire on the implementation support mission May, 2018.                                                                       |\n|  2 | 33.0       | Trade Capacity Enhancement Project (TRACE)                                                                             | \uf0b7 Inadequate utilization of the consultancy reports - UGX.0.12bn \uf0b7 Delayed implementation of the Project \uf0b7 Lack of inspection reports for motor vehicle repairs \u2013 UGX.0.017 bn                                                                                                                                                                                                                 |\n|  3 | 34.0       | District Commercial Services Support Project (DICOSS)                                                                  | \uf0b7 Irregular transfer of Project closing balances \u2013 UGX.0.002bn \uf0b7 Incomplete production of documentary Video - UGX.05bn \uf0b7 Non-deduction of tax \u2013 UGX.0.001bn \uf0b7 Lack of Pre and Post inspection reports \u2013 UGX.0.011bn                                                                                                                                                                            |\n|  4 |            |                                                                                                                        |                                                                                                                                                                                                                                                                                                                                                                                                |\n|  5 |            | ENERGY SECTOR                                                                                                          |                                                                                                                                                                                                                                                                                                                                                                                                |\n|  6 | 35.0       | ERT PCU                                                                                                                | \uf0b7 Budget shortfall \uf0b7 Under absorption of Funds- USD 899,628.45 \uf0b7 Delayed implementation of ERT III planned activities                                                                                                                                                                                                                                                                          |\n|  7 | 36.0       | ESDP                                                                                                                   | \uf0b7 Budget Shortfall \uf0b7 Unauthorised excess expenditure                                                                                                                                                                                                                                                                                                                                           |\n|  8 | 37.0       | MEMD                                                                                                                   | \uf0b7 Implementation of Budget approved by Parliament \uf0b7 Alignment of Budget Instruments to the National Development Plan II \uf0b7 Default on payment of Annual Mineral Rent fees \uf0b7 Undistributed Royalties \uf0b7 Mischarge of Expenditure \uf0b7 Funds Not accounted for \uf0b7 Conflict Between Loan Agreement, Power Purchase Agreement and Generation and Sale Licence \uf0b7 Thermal Power Subsidies/Capacity Charges |", "metadata": {"page": 170, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 28.        | Enhancement of National Food Security                                                | \uf0b7 Budget shortfall UGX.4.36bn \uf0b7 Under absorption of funds UGX.0.76bn \uf0b7 Non-implementation of budgeted activities \uf0b7 Failure to hold Project Steering committee meetings                                                                                                                                                                                                                                                                                                                                                                |\n|---:|:-----------|:-------------------------------------------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Delayed completion of Projects \uf0b7 Failure to implement the ICGLR Lusaka Declaration | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |\n|  1 | 38.0       | Energy For Rural Transformation III Implemented By PSFU                              | \uf0b7 Slow implementation of the project work plan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |\n|  2 | 39.0       | Uganda Clean Cooking Supply Chain Expansion Project (PSFU)                           | \uf0b7 Failure to obtain direct funding from GoU                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |\n|  3 | 40.0       | UNDP Project- Improved Charcoal Production                                           | \uf0b7 No Issue                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |\n|  4 | 41.0       | Energy Fund                                                                          | \uf0b7 No Issue                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |\n|  5 | 42.0       | SMOGU                                                                                | \uf0b7 Revenue Shortfall and Unspent Balance                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |\n|  6 | 43.0       | Petroleum Fund                                                                       | \uf0b7 Delayed Remittance of Petroleum Revenues \uf0b7 Funds withdrawn from the Petroleum Fund \uf0b7 Delay to establish the Petroleum Investment Framework                                                                                                                                                                                                                                                                                                                                                                                          |\n|  7 | 44.0       | Fuel marking                                                                         | \uf0b7 Budget shortfall \uf0b7 Failure to update the National Petroleum Information System (NPIS) \uf0b7 Unguided mechanisms for identification of new fuel retail outlets                                                                                                                                                                                                                                                                                                                                                                           |\n|  8 |            | LANDS SECTOR                                                                         | \uf0b7                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |\n|  9 | 45.0       | MoLHUD                                                                               | \uf0b7 Delayed settlement of domestic arrears worth UGX.31,031,981,001 as at 30th June 2018 \uf0b7 Non\u2013alignment of the Ministry budget with the NDP II) \uf0b7 Failure to achieve the planned/ intended outputs \uf0b7 Immeasurable and non \u2013 time bound target activities /outputs \uf0b7 Mischarge of Expenditure of UGX.202,140,410 \uf0b7 Funds not accounted for of UGX.114,875,000 \uf0b7 Revenue Shortfall i.e budget of UGX.87,587,613,316 but only UGX.68,364,555,397 was released \uf0b7 Staffing gaps \uf0b7 Lack of IT Strategic plan and ICT Management Arrangements |\n| 10 | 46.0       | Albertine Region Sustainable Development Project                                     | \uf0b7 No issue                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |", "metadata": {"page": 171, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 47.   | Uganda Support for Municipal Infrastructure Development (USMID)                                                                                                                                               | \uf0b7 Under-absorption of funds by the Municipal Councils. The total un-spent balances of UGX 95,006,243,857 (MCs) \uf0b7 Under-absorption of funds by the Project Support Unit. UGX.6,722,829,229 remained unutilized (PSU)                                                                                                                                                                                                                                                                                                                                         |\n|---:|:------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | 48.0  | The UNDP Funded Project of Conservation And Sustainable use of the threatened Savannah Woodland In Kidepo Critical Landscape In North Eastern Uganda Implemented By National Environment Management Authority | \uf0b7 Unverified bank balance                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |\n|  1 |       | WATER AND ENVIRONMENT SECTOR                                                                                                                                                                                  |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |\n|  2 | 49.0  | Ministry of Water and Environment                                                                                                                                                                             | \uf0b7 Implementation of Budget approved by Parliament i.e out of UGX 318.819 billion in Central Government Grants released to the entity, funds amounting to UGX 0.774 billion remained unspent at the year-end \uf0b7 Domestic Arrears i.e only UGX. 7,470,000,000 budgeted but settled UGX. 70,762,775,313 \uf0b7 Collection of NTR not budgeted for i.e NTR of UGX.826, 315,331 \uf0b7 Nugatory Expenditure i.e interest charges totalling to UGX 803,111,726 \uf0b7 Mischarge of Expenditure to the tune of UGX 432,857,655 \uf0b7 Failure to undertake feasibility studies and EIAs |\n|  3 | 50.0  | Water Management and Development Project                                                                                                                                                                      | \uf0b7 NIL                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |\n|  4 | 51.0  | UNDP Project-Inclusive Green Growth                                                                                                                                                                           | \uf0b7 NIL                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |", "metadata": {"page": 172, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    |   52. | Water and Sanitation Development Facility -Eastern (2017/18)         | \uf0b7 Revenue shortfall i.e only UGX.13,570,088,440 was received resulting into a shortfall of UGX.7,616,911,560 representing 36% \uf0b7 Delayed completion of Namwiwa Town Water Supply System and Kamuli Faecal Sludge Management Facility \uf0b7 Delayed completion of Bulegenyi Town Council water supply system \uf0b7 Failure to recover connection fees from Local Governments \uf0b7 Failure to operationalize Namagera Town Water Supply System (TWSS)   |\n|---:|------:|:---------------------------------------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    53 | Water and Sanitation Development Facility -South West (2017/18)      | \uf0b7 Budget on the GoU component of UGX.9,662,000,000, of which only UGX.9,033,240,721 was realised leading to a funding gap of UGX 628,759,279(7%) \uf0b7 Delayed Completion of Projects \uf0b7 Lack of Land titles for water Scheme \uf0b7 Under absorption of funds i.e received funding of UGX.9,033,413,054 of which only UGX.8,518,800,507 was utilized leaving a balance of UGX.514,612,547 (6%)                                                     |\n|  1 |    54 | Farm Income Enhancement and Forestry Conservation Programme (FIEFOC) | \uf0b7 Submission of an un-approved format of Financial Statements \uf0b7 Revenue shortfall and low absorption of the GOU Counterpart funding \uf0b7 National Project Coordinator (NPC) was not in charge of all payments under the GOU component \uf0b7 Slow progress of construction works \uf0b7 Slow implementation of the Agribusiness Development component                                                                                                  |\n|  2 |    55 | Technical Assistance Under JWESSP                                    | \uf0b7 Failure to absorb Grant funds UGX.0.425bn \uf0b7 Inadequate Management of Water Schemes \uf0b7 Unappropriated Financing. UGX.1.997bn                                                                                                                                                                                                                                                                                                              |\n|  3 |    56 | Water Supply And Sanitation Programme support (WSSP) I under JWESSP  | \uf0b7 Increase in outstanding receivables i.e increase from from UGX 20,944,986 in the prior year to UGX.0.032bn \uf0b7 Lack of Land titles for Water Schemes                                                                                                                                                                                                                                                                                      |\n|  4 |    57 | Water Supply And Sanitation Programme support (WSSP) II under JWESSP | \uf0b7 Revenue shortfall of UGX.11,254,934,070 (19%). \uf0b7 Lack of land titles for Water Supply Systems                                                                                                                                                                                                                                                                                                                                           |", "metadata": {"page": 173, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    |   58. | JPF Consolidated                                                                | \uf0b7 Increase in domestic Arrears from UGX.146,378,000 to UGX.16,590,774,275 \uf0b7 Failure to refund tax paid out of the JPF funds i.e UGX.74,905,000 \uf0b7 Non-disbursement of the Donor Funds amounting to EUR.1,703,000 \uf0b7 Unimplemented activities due to Budget shortfall of shortfall UGX.10,362. \uf0b7 Lack of Land titles for Water Schemes \uf0b7 Under funding of Water Management Zones i.e received UGX 4.59Bn out of UGX.5,77bn budget   |\n|---:|------:|:--------------------------------------------------------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    59 | Reduction of Emissions from Deforestation Forest Degradation project (REDD+)    | \uf0b7 Failure to implement planned activities \uf0b7 Use of an inappropriate procurement method for air tickets                                                                                                                                                                                                                                                                                                                           |\n|  1 |    60 | Lake Victoria Environment Management Project (LVEMP)                            | \uf0b7 Shortfall in Project financing i.e over the project tenure which ended 30th June 2018, only 26,339,756.02 was disbursed, leading to a shortfall of USD.1,160,245 (IDA \u2013 USD.773,317 and GoU - USD.386,928). \uf0b7 Destruction of project structures and equipment \uf0b7 Advance payment to Contractor i.e entire contract amount of Euros 936,818.5 paid to the contractor before delivery                                             |\n|  2 |    61 | Switch Africa Green Project - CLIMATE CHANGE UNIT                               | \uf0b7 Non - Implementation of the planned project activities                                                                                                                                                                                                                                                                                                                                                                         |\n|  3 |    62 | Investment Plan Preparation Grant for the Strategic Plan for Climate Resilience | \uf0b7 Delayed Disbursement of project funds USD 126,906                                                                                                                                                                                                                                                                                                                                                                              |\n|  4 |    63 | Nyabweya Forestry College                                                       | \uf0b7 Irregular giveaway of land \uf0b7 Slow progress in handling the Enabling Legislation \uf0b7 Delayed finalization of Water connections \uf0b7 Staffing Gaps \uf0b7 Lack of Board of Survey Report                                                                                                                                                                                                                                                   |\n|  5 |    64 | Water Management and Dev't Project \u2013 Ministry of Water and Environment          | \uf0b7 Low absorption of project funds i.e only USD.39,383,706 of USD.55,210,508 absorbed \uf0b7 Non-implementation of planned projects                                                                                                                                                                                                                                                                                                    |", "metadata": {"page": 174, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 58.        | JPF Consolidated                                                                                           | \uf0b7 Increase in domestic Arrears from UGX.146,378,000 to UGX.16,590,774,275 \uf0b7 Failure to refund tax paid out of the JPF funds i.e UGX.74,905,000 \uf0b7 Non-disbursement of the Donor Funds amounting to EUR.1,703,000 \uf0b7 Unimplemented activities due to Budget shortfall of shortfall UGX.10,362. \uf0b7 Lack of Land titles for Water Schemes \uf0b7 Under funding of Water Management Zones i.e received UGX 4.59Bn out of UGX.5,77bn budget                                            |\n|---:|:-----------|:-----------------------------------------------------------------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Presentation of Financial statements in an improper format                                               | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                |\n|  1 | 65.0       | Global Environment Facility PROJECT- WATER (Additional Funds to WSSP1)                                     | \uf0b7 Increase in working Advances to UGX 0.562bn \uf0b7 Revenue Short fall UGX.4.944bn \uf0b7 Low absorption of disbursed funds UGX.3.398bn                                                                                                                                                                                                                                                                                                                                            |\n|  2 | 66.0       | Multi- Lateral Lakes Edward & Albert Integrated Fisheries & Water Resources Management (LEAF II)           | \uf0b7 Delays in Project Implementation \uf0b7 Failure to implement planned activities                                                                                                                                                                                                                                                                                                                                                                                              |\n|  3 | 67.0       | WSDF-E (2016/17)                                                                                           | \uf0b7 Failure to achieve planned consumer connections i.e only 813 of the 1,205 made \uf0b7 Delayed Payments to Contractors                                                                                                                                                                                                                                                                                                                                                        |\n|  4 | 68.0       | WSDF-South West (2016/17)                                                                                  | \uf0b7 Delayed Completion of Ishongororo Feacal Sludge Treatment Plant                                                                                                                                                                                                                                                                                                                                                                                                         |\n|  5 |            | EDUCATION SECTOR                                                                                           |                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |\n|  6 | 69.0       | Makerere University                                                                                        | \uf0b7 Budget Performance (Non-Tax Revenue shortfall of UGX.3,091,253,200. \uf0b7 Graduating Students with tuition arrears (UGX 214,040,650) \uf0b7 Outstanding Rental Fees UGX 737,195,025 \uf0b7 Funds not accounted for (UGX.181,570,073) \uf0b7 Encroachment of Land \uf0b7 Vacant and Undeveloped Land \uf0b7 Untitled Land \uf0b7 Staffing Gaps (1569 positions 36% vacant) \uf0b7 Inadequate Allocations to Library (0.21 of Budget) \uf0b7 Unclear status of Sponsored staff /55 failed to complete studies in time |\n|  7 | 70.0       | Norwegian Programme For Capacity Development In Higher Education And Research For Development (NORHED-MUK) | \uf0b7 Retirement of advances / accountability ( Not being accounted for between 14 -60 days after completion of activity) \uf0b7 Lack of Budgetary Control Mechanism \uf0b7 Flouting of Procurement Regulations                                                                                                                                                                                                                                                                         |\n|  8 | 71.0       | SIDA Bilateral Research Program- Makerere                                                                  | \uf0b7 Weaknesses in implementation of Navision accounting software (Navision DRGT Live) \uf0b7 Incomplete budget set up in Navision DRGT Live software                                                                                                                                                                                                                                                                                                                             |", "metadata": {"page": 175, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 58.        | JPF Consolidated                                                                                                                                                                                                                                   | \uf0b7 Increase in domestic Arrears from UGX.146,378,000 to UGX.16,590,774,275 \uf0b7 Failure to refund tax paid out of the JPF funds i.e UGX.74,905,000 \uf0b7 Non-disbursement of the Donor Funds amounting to EUR.1,703,000 \uf0b7 Unimplemented activities due to Budget shortfall of shortfall UGX.10,362. \uf0b7 Lack of Land titles for Water Schemes \uf0b7 Under funding of Water Management Zones i.e received UGX 4.59Bn out of UGX.5,77bn budget                                                                                              |\n|---:|:-----------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Under funding UGX.8.103bn (Non Compliance with specific agreement on research collaboration between Sweden and Makerere University \uf0b7 Unaccounted for advances UGX.0.031bn \uf0b7 Makerere -SIDA program operation weaknesses \uf0b7 Unremitted UGX.0.036bn | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |\n|  1 | 72.0       | Makerere University Regional Centre For Crop Improvement (MARCCI)                                                                                                                                                                                  | \uf0b7 Delayed implementation of the project. \uf0b7 Inter project borrowing \uf0b7 Unsupported balances in Statement of reimbursable eligible expenditure program USD 55,628,894                                                                                                                                                                                                                                                                                                                                                          |\n|  2 | 73.0       | Africa Centre Of Excellence In Materials, Product Development And Nanotechnology (MAPRONANO) Project                                                                                                                                               | \uf0b7 Delayed implementation of the project \uf0b7 Supply of Computers for Project staff under MAPRONANO ACE Project- Batch II Lack of Performance indicators (Single Spine Extension System)                                                                                                                                                                                                                                                                                                                                        |\n|  3 | 74.0       | MUBS                                                                                                                                                                                                                                               | \uf0b7 Budget PerformanceUGX.987,344,450 in respect of NSSF arrears not budgeted for. \uf0b7 Domestic Arrears / UGX. 10,793,305,009 accumulated \uf0b7 Un- remitted functional fees to Makerere University (UGX.5,249,625,646 \uf0b7 Failure to honor Bonding Agreements by Government Sponsored Staff \uf0b7 Irregular Salary payments (UGX.274, 612,797 \uf0b7 Non recovery of Utility Costs From Contractors (UGX. 392,294,857) \uf0b7 Inadequate fund allocation to the Library \uf0b7 Understaffing (1,517(60% vacant) \uf0b7 Award of Contract in Foreign Currency |\n|  4 | 75.0       | Uganda Management Institute                                                                                                                                                                                                                        | \uf0b7 Domestic Arrears/Accumulated UGX.4,279,801,852 \uf0b7 Accumulated Receivables UGX 5,055,742,547                                                                                                                                                                                                                                                                                                                                                                                                                                |\n|  5 | 76.0       | Kyambogo University                                                                                                                                                                                                                                | \uf0b7 Budget shortfall UGX. 2,618,528,260 (2%). \uf0b7 Accumulation of domestic arrears UGX.11,050,752,481 \uf0b7 Under collection of Invoiced revenue UGX 4,684,030,407 \uf0b7 Funds not accounted for UGX. 387,211,784 \uf0b7 Illegal occupancy of University land                                                                                                                                                                                                                                                                                |", "metadata": {"page": 176, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 58.        | JPF Consolidated                                                                                                                                                                                                                | \uf0b7 Increase in domestic Arrears from UGX.146,378,000 to UGX.16,590,774,275 \uf0b7 Failure to refund tax paid out of the JPF funds i.e UGX.74,905,000 \uf0b7 Non-disbursement of the Donor Funds amounting to EUR.1,703,000 \uf0b7 Unimplemented activities due to Budget shortfall of shortfall UGX.10,362. \uf0b7 Lack of Land titles for Water Schemes \uf0b7 Under funding of Water Management Zones i.e received UGX 4.59Bn out of UGX.5,77bn budget   |\n|---:|:-----------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Undeveloped Land \uf0b7 Illegal Occupancy of University facilities for business \uf0b7 Under collection of Rental fees from Tenants UGX. 279,867,449- \uf0b7 Inadequate budget allocation for the Library function 1%- \uf0b7 Staffing Gaps (48%) | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                       |\n|  1 | 77.0       | Kyambogo University NORHED- MVP Project ( Rehabilitation and Masters in Vocational Pedagogy)                                                                                                                                    | \uf0b7 Non-confirmation of receipt of funds UGX. 0.069bn                                                                                                                                                                                                                                                                                                                                                                              |\n|  2 | 78.0       | Kyambogo University NORHED- Enabel Project                                                                                                                                                                                      | \uf0b7 No issue                                                                                                                                                                                                                                                                                                                                                                                                                       |\n|  3 | 79.0       | Lira University                                                                                                                                                                                                                 | \uf0b7 Outstanding fees obligations-Ugx.135,768,608 \uf0b7 Understaffing of Academic Staff-65%. \uf0b7 Procurements without Contracts Committee approval- Ugx.100,065,500 \uf0b7 Irregular award of micro procurements \uf0b7 Inadequate budget allocation for the Library-0.7%.                                                                                                                                                                          |\n|  4 | 80.0       | Kabale University                                                                                                                                                                                                               | \uf0b7 Under absorption of funds-Ugx. 2,168,605,846 (10.7%). \uf0b7 Accumulation of domestic arrears-Ugx.2,059,154,568. \uf0b7 Understaffing of Academic Staff-78%. \uf0b7 Inadequate Infrastructure \uf0b7 Inadequate budget allocation for the Library-0.5%.                                                                                                                                                                                            |\n|  5 | 81.0       | Soroti University                                                                                                                                                                                                               | \uf0b7 Implementation of Budget approved by Parliament- under absorption by UGX. 1,700,840,349 \uf0b7 Single sourcing of a legal firm \uf0b7 Delayed Enrolment of Students \uf0b7 Occupancy of University Land                                                                                                                                                                                                                                       |\n|  6 | 82.0       | Mbarara University of Science and Technology                                                                                                                                                                                    | \uf0b7 Revenue shortfall-Ugx. 1,316,226,685 (2.8%) \uf0b7 Under absorption of warranted funds- UGX. 4,186,655,777 (9.3%). \uf0b7 Weak Grants Management System \uf0b7 Academic Staffing Gaps -606 (70%) \uf0b7 Illegally Operating Businesses at University Campus                                                                                                                                                                                        |", "metadata": {"page": 177, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 58.        | JPF Consolidated                                                                                                                      | \uf0b7 Increase in domestic Arrears from UGX.146,378,000 to UGX.16,590,774,275 \uf0b7 Failure to refund tax paid out of the JPF funds i.e UGX.74,905,000 \uf0b7 Non-disbursement of the Donor Funds amounting to EUR.1,703,000 \uf0b7 Unimplemented activities due to Budget shortfall of shortfall UGX.10,362. \uf0b7 Lack of Land titles for Water Schemes \uf0b7 Under funding of Water Management Zones i.e received UGX 4.59Bn out of UGX.5,77bn budget                  |\n|---:|:-----------|:--------------------------------------------------------------------------------------------------------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Delayed procurements \uf0b7 Inadequate Budget Allocation For The Library-0.3%                                                            | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                      |\n|  1 | 83.0       | The Pharm-Biotechnology And Traditional Medicine Center Eastern And Southern Africa Higher Education Centers Of Excellence II Project | \uf0b7 Under absorption of funds USD.282,102 \uf0b7 Unapproved Expenditure USD 16,931 \uf0b7 Overpayment of Allowances UGX. 234,928,300 \uf0b7 Lack of Strategic Supervision of the Project                                                                                                                                                                                                                                                                         |\n|  2 | 84.0       | Busitema University                                                                                                                   | \uf0b7 Budget shortfall UGX.1, 032,952,504 (2.8%) \uf0b7 Loss of public Assets UGX.1,211,056,050 \uf0b7 Long outstanding receivables UGX.246,527,500 \uf0b7 Under-utilization of Land \uf0b7 Staffing gaps 2,539 (85%) \uf0b7 Inadequate Funding for Research -1.4% \uf0b7 Inadequate Budget Allocation for the Library Function -1.4% \uf0b7 Failure to Maintain Student Class Attendance Registers \uf0b7 Non-involvement of External Examiners In Examinations Management                 |\n|  3 | 85.0       | Muni University                                                                                                                       | \uf0b7 Under performance of Non Tax Revenue(NTR) collections Ugx.506, 356,743 (54.4%). \uf0b7 Mischarge of expenditure UGX 58,129,306(0.47%). \uf0b7 Staffing gaps in Academic departments-78 (71.4%) \uf0b7 Undeveloped Land \uf0b7 Inadequate Budget allocation to the Library function 1.9% \uf0b7 Unauthorized Diversion of Living out Allowance- Ugx.223,678,184                                                                                                         |\n|  4 | 86.0       | Ministry of Education and Sports                                                                                                      | \uf0b7 Revenue shortfall-Ugx. 9,787,625,760 (4%) \uf0b7 Under absorption of warranted funds-Ugx.2.13Bn. (0.87%). \uf0b7 Under release of Akii-bua stadium project funds-Ugx.1, 058,415,846. (38%). \uf0b7 Delayed execution of construction of National High Altitude Training Centre (Kiprotich) \uf0b7 Irregularities in development of Secondary school program \uf0b7 Accumulation of Domestic Arrears UGX. 20,743,534,855 \uf0b7 Outstanding receivables. UGX. 21,609,448,397 |", "metadata": {"page": 178, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 58.        | JPF Consolidated                                                                                                                                                                      | \uf0b7 Increase in domestic Arrears from UGX.146,378,000 to UGX.16,590,774,275 \uf0b7 Failure to refund tax paid out of the JPF funds i.e UGX.74,905,000 \uf0b7 Non-disbursement of the Donor Funds amounting to EUR.1,703,000 \uf0b7 Unimplemented activities due to Budget shortfall of shortfall UGX.10,362. \uf0b7 Lack of Land titles for Water Schemes \uf0b7 Under funding of Water Management Zones i.e received UGX 4.59Bn out of UGX.5,77bn budget   |\n|---:|:-----------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Mischarge of expenditure UGX. 2,329,121,943 \uf0b7 Un- accounted for advances UGX. 1,020,192,142 \uf0b7 Nugatory Expenditure UGX. 798,940,237 \uf0b7 Loss of Funds UGX. 190M                       | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                       |\n|  1 | 87.0       | African Centre For Agroecology And Livelihood Systems (ACALISE) Implemented By Uganda Martyrs University Under Africa Higher Education Centres Of Excellence (Ace Ii Project) Project | \uf0b7 Failure to Bank Externally Generated Funds on a Project Designated Bank Account                                                                                                                                                                                                                                                                                                                                                |\n|  2 | 88.0       | The UNFPA Funded Programme Components Of Reproductive Health, Population & Development, And Gender Implemented By Ministry Of Education And Sports (UNFPA- MoES)                      | \uf0b7 Un utilized funds UGX 9,405,000 \uf0b7 Differences in amount in the FACE and the Independent Partner\u2019s (IP) cash book UGX1,201,722 \uf0b7 OFA balance does not agree to the reported cash book balance UGX 2,474,920 \uf0b7 Lack of procedures for verification of assets \uf0b7 Late payment of PAYE and NSSF \uf0b7 Delay in submission of FACE forms                                                                                                 |\n|  3 | 89.0       | ADB V Support to Higher Education, Science &Tecchhnology-1273                                                                                                                         | \uf0b7 Unauthorized expenditure UGX. 20,075,756,670.25 (36.3%). \uf0b7 Funds not accounted for by Project Beneficiary Institutions- UGX. 1,331,111,563 \uf0b7 Low disbursement of project funds \uf0b7 Lack of policy on development of E-Content- \uf0b7 Lack of e-learning facilities, maintenance and usage plans and policies \uf0b7 Un-deducted Withholding Tax-UGX USD. 657,578.14 (UGX.2, 450,004,629.17) \uf0b7 Un-Implemented Procurements                 |\n|  4 | 90.0       | Uganda Teacher and School Effectiveness Project-1296 IDA                                                                                                                              | \uf0b7 Budget Shortfall UGX. 23,778,128,306 (20%) \uf0b7 Under absorption of funds UGX. 29,304,223,100 (USD.8,031,294) (25%).                                                                                                                                                                                                                                                                                                              |", "metadata": {"page": 179, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    |   91. | Skills Development Project- 1338-IDA-MOES Component   | \uf0b7 Budget shortfall UGX.73.431 billion (88.5%). \uf0b7 Non quantification of activities in the project work plan \uf0b7 Under absorption of funds USD.1, 516,701.86 (26.5%) \uf0b7 Awarding of Local Contracts In Foreign Currency \uf0b7 Delayed procurement of Twinning institutions                                                                                                                                                                               |\n|---:|------:|:------------------------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    92 | Skills Development Project-1338- IDA- PSFU Component  | \uf0b7 Non-implementation of planned activities worth USD.3, 034,136(45%). \uf0b7 Under absorption of project funds USD. 5,008,842 (23%)                                                                                                                                                                                                                                                                                                                  |\n|  1 |    93 | Gulu University                                       | \uf0b7 Unimplemented budget activities \uf0b7 Un disclosed Domestic Arrears UGX.5,216,963,475 \uf0b7 Teaching of Un-reviewed programs \uf0b7 Un-Collected premium and ground rent \uf0b7 Irregular Occupation of Premises- \uf0b7 Statutory Deductions-PAYE of UGX.324,624,045 not remitted \uf0b7 Undeveloped Land \uf0b7 Inadequate University Infrastructure \uf0b7 Loss of cash in transit- UGX.48, 527,800 \uf0b7 Staffing Gaps \uf0b7 Inadequate budget allocation to the Library                |\n|  2 |    94 | Uganda Petroleum Institute Kigumba                    | \uf0b7 Revenue shortfall UGX. 950,000,000 (10.6%). \uf0b7 Under absorption of funds UGX. 2,152,057,819 (24%). \uf0b7 Lack of Practical Equipment for Upstream Operations Diploma Programme \uf0b7 Failure to meet Set Targets of the Strategic Plan \uf0b7 Inadequate Funding for the Library Function -1.3%                                                                                                                                                             |\n|  3 |    95 | Albertine Region Sustainable Development Project-1310 | \uf0b7 Un-vouched Expenditure UGX.1,876,679, 037 \uf0b7 Low absorption of Project Funds \uf0b7 Delayed Implementation of the Project \uf0b7 Staffing gap in the Project coordinating unit \uf0b7 Variance between Procurements estimates and contract prices \uf0b7 Procurement for consultancy for international twinning of Uganda Petroleum Institute at Kigumba (UPIK \uf0b7 Procurement of Consultancy Services for an International Twinning of Kichwamba Technical College- |", "metadata": {"page": 180, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | Unnamed: 0   | GENDER AND SOCIAL DEVELOPMENT SECTOR               | \uf0b7                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |\n|---:|:-------------|:---------------------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | 96.0         | Ministry of Gender, Labour and Social Development  | \uf0b7 YLP Low recovery rate 26%(KAM) \uf0b7 Domestic Arrears/Accumulated 7,136,094,043 \uf0b7 Performance of UWEP/recovery rate at 68% \uf0b7 Anomalies in rent for premises /UGX.129,743,733 accumulated interest on arrears                                                                                                                                                                                                                                                                          |\n|  1 | 97.0         | Expanding Social Protection                        | \uf0b7 Untimely reconciliation of the Post Bank Uganda General Account \uf0b7 Advances carried forward from ESP I and late accountability of staff, fuel and district advances \uf0b7 Late remittance of PAYE and NSSF during the period under review \uf0b7 Untimely reconciliation of the transaction listings as per the programme accounting system maintained in Uganda and the one maintained in London \uf0b7 Beneficiary complaints (wrong payment amounts, incomplete enrolment, biometric failure) |\n|  2 |              | PUBLIC ADMINISTRATION SECTOR                       |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |\n|  3 | 98.0         | Ministry of Foreign Affairs                        | \uf0b7 Budget Performance(Budget not aligned with public investment plans \uf0b7 Domestic Arrears /Accumulated payables UGX.67,230,639,091 \uf0b7 Staffing Gaps/80 posts (19%) vacant                                                                                                                                                                                                                                                                                                              |\n|  4 | 99.0         | Ministry of East African Community Affairs (MEACA) | \uf0b7 Budget Performance /unspent balance of UGX.11,686,067,547 \uf0b7 Domestic arrears/Accumulated UGX.40, 456,672,649 \uf0b7 Understaffing/34(33%) vacant                                                                                                                                                                                                                                                                                                                                       |\n|  5 | 100.0        | Bujumbura                                          | \uf0b7 Non Recovery of Advance Payment Security (UGX.1, 070,244.7257) \uf0b7 Non submission of Progress Reports \uf0b7 Inadequate Control of Staff Accommodation                                                                                                                                                                                                                                                                                                                                   |\n|  6 | 101.0        | Pretoria                                           | \uf0b7 Unauthorized over expenditure (UGX 139,382,799)                                                                                                                                                                                                                                                                                                                                                                                                                                   |", "metadata": {"page": 181, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    |   102. | London     | \uf0b7 Unauthorized excess expenditure- UGX.155,185,317 \uf0b7 Review of Implementation of Mission Chatter (OM) shortfall in expected lobby revenue short fall of US$27M \uf0b7 Outstanding Rent on Commercial Property (OM) \u00a359,117.50 \uf0b7 Inspection of Chancery               |\n|---:|-------:|:-----------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    103 | Ottawa     | \uf0b7 Unauthorized excess Expenditure -UGX 150,727,699 \uf0b7 Rental Expenditure -UGX.538,366,001 \uf0b7 Review of Implementation of Mission Chatter                                                                                                                          |\n|  1 |    104 | Washington | \uf0b7 Strategic Planning and Mission charter (draft strategic plan) \uf0b7 Performance measurement \uf0b7 Non-Accreditation \uf0b7 Staffing gaps \uf0b7 Medical Insurance                                                                                                               |\n|  2 |    105 | New York   | \uf0b7 Unauthorized Excess Expenditure UGX.0.571bn \uf0b7 Strategic Planning and Mission Charter \u2013 Mission uses a Mission Charter which is not approved \uf0b7 Utility and Cleaning Charges \u2013 actual expenditure incurred for those services far exceeds the expected proceeds |\n|  3 |    106 | Berlin     | \uf0b7 Foreign Exchange Loss (EOM)( UGX.736, 579,803) \uf0b7 Unauthorized Excess Expenditure (UGX 13, 978,967                                                                                                                                                             |\n|  4 |    107 | Mombasa    | Nil                                                                                                                                                                                                                                                             |\n|  5 |    108 | Kigali     | \uf0b7 Un-authorized Expenditure / UGX.359,481,704 \uf0b7 Accumulation of Domestic Arrears / UGX.391, 582,778                                                                                                                                                             |\n|  6 |    109 | Mogadishu  | \uf0b7 Missing performance Assessment                                                                                                                                                                                                                                |\n|  7 |    110 | Kinshasa   | \uf0b7 Failure to dispose of Public Assets                                                                                                                                                                                                                           |\n|  8 |    111 | Juba       | \uf0b7 Nil                                                                                                                                                                                                                                                           |\n|  9 |    112 | Tripoli    | \uf0b7 Non submission of Budget Performance Reports \uf0b7 Unauthorized utilization of NTR at source (UGX.11, 769,501) \uf0b7 Failure to submit a procurement plan to PPDA                                                                                                     |\n| 10 |    113 | Geneva     | \uf0b7 Lack of a Strategic plan \uf0b7 Unbudgeted for NTR                                                                                                                                                                                                                 |\n| 11 |    114 | Rome/FAO   | \uf0b7 Outstanding Court cases \uf0b7 Failure to prepare a procurement plan \uf0b7 Non-submission of Quarterly Procurement Reports to PPDA                                                                                                                                     |", "metadata": {"page": 182, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 102.       | London                                                                                                | \uf0b7 Unauthorized excess expenditure- UGX.155,185,317 \uf0b7 Review of Implementation of Mission Chatter (OM) shortfall in expected lobby revenue short fall of US$27M \uf0b7 Outstanding Rent on Commercial Property (OM) \u00a359,117.50 \uf0b7 Inspection of Chancery   |\n|---:|:-----------|:------------------------------------------------------------------------------------------------------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Un banked NTR \uf0b7 Non budgeting for NTR \uf0b7 Lack of a Strategic plan \uf0b7 Status of the Official Residence | Unnamed: 2                                                                                                                                                                                                                                          |\n|  1 | 115.0      | Cairo                                                                                                 | \uf0b7 Renting of property \uf0b7 The Mission charter and performance reporting \uf0b7 Irregular payment of Education Allowance \uf0b7 Un translated Documents \uf0b7 Condition of the official residence and the chancery                                                   |\n|  2 | 116.0      | Moscow                                                                                                | \uf0b7 Renting of Property \uf0b7 The Mission Charter and Performance Reporting. \uf0b7 Un translated Documents                                                                                                                                                    |\n|  3 | 117.0      | Brussels                                                                                              | \uf0b7 Empty plot \uf0b7 Refund of Medical Expenses \uf0b7 Assets Management (Lack of Maintenance of the Chancery)                                                                                                                                                 |\n|  4 | 118.0      | Abuja                                                                                                 | \uf0b7 Engraving of Mission Property \uf0b7 Refund of Medical Expenses \uf0b7 Lack of Board of Survey Report \uf0b7 Proposed Construction of Chancery Building on Plot 311 Cadastral Street                                                                             |\n|  5 | 119.0      | Kuala Lumpur                                                                                          | \uf0b7 Unsupported medical refunds UGX. 48,293,717 \uf0b7 Unapproved mission charter \uf0b7 Non preparation and submission of procurement quarterly reports                                                                                                        |\n|  6 | 120.0      | Canberra                                                                                              | \uf0b7 Grounded Vehicle \uf0b7 Unapproved Mission Charter \uf0b7 Non-appraisal of staff \uf0b7 Inadequate Functioning of the PDU                                                                                                                                        |\n|  7 | 121.0      | Beijing                                                                                               | \uf0b7 Draft Strategic plan and mission charter \uf0b7 Cash Management (UGX.1,100,732,688 paid in cash)                                                                                                                                                       |\n|  8 | 122.0      | Guangzhou                                                                                             | \uf0b7 Excess Expenditure UGX.0.345bn \uf0b7 Unapproved (draft) Strategic Plan for the Mission                                                                                                                                                                |\n|  9 | 123.0      | Copenhagen                                                                                            | \uf0b7 Unauthorized Expenditure UGX.0.094 bn \uf0b7 Unspent Funds Not Returned To UCF UGX.0.202 bn                                                                                                                                                            |", "metadata": {"page": 183, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 102.       | London                                                                              | \uf0b7 Unauthorized excess expenditure- UGX.155,185,317 \uf0b7 Review of Implementation of Mission Chatter (OM) shortfall in expected lobby revenue short fall of US$27M \uf0b7 Outstanding Rent on Commercial Property (OM) \u00a359,117.50 \uf0b7 Inspection of Chancery                                                                                                                                                                          |\n|---:|:-----------|:------------------------------------------------------------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Lack of a Mission Charter                                                         | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                 |\n|  1 | 124.0      | Abu Dhabi                                                                           | \uf0b7 Absence of an approved strategic plan and inconsistence strategic objectives \uf0b7 Changes in operation environment for the embassy \uf0b7 Failure to set up consulate in Dubai \uf0b7 Diplomatic anomaly-arrival of an incoming ambassador before the outgoing departs station                                                                                                                                                        |\n|  2 | 125.0      | Dar es salaam                                                                       | \uf0b7 Absence of an approved strategic plan and inconsistence strategic objectives                                                                                                                                                                                                                                                                                                                                             |\n|  3 |            | HEALTH SECTOR                                                                       |                                                                                                                                                                                                                                                                                                                                                                                                                            |\n|  4 | 126.0      | The UNFPA Funded Programme Ref Dcg.214/314/01 Implemented By The Ministry Of Health | \uf0b7 Insufficient Supporting Documentation UGX.12,254,974 \uf0b7 Non deduction of With Holding Tax (WHT) UGX.3,920,700                                                                                                                                                                                                                                                                                                             |\n|  5 | 127.0      | Uganda Blood Transfusion Services                                                   | \uf0b7 Unspent balances/Budget shortfall of UGX.568,859,995 \uf0b7 Un documented procurements under the regional blood banks UGX.2,031,530,472                                                                                                                                                                                                                                                                                       |\n|  6 | 128.0      | Fort Portal Regional Referral Hospital                                              | \uf0b7 Unimplemented budget activities \uf0b7 Inadequate controls surrounding management of Domestic arrears- UGX 362,688,782 \uf0b7 Under Budgeting for Domestic Arrears \uf0b7 Unspent Balances \uf0b7 Unauthorized Excess Expenditure \uf0b7 Non Delivery of Ambulance Equipment \uf0b7 Lack of Skilled Staff to handle Medical Equipment \uf0b7 Inadequate Medical Equipment \uf0b7 Condition of Medical Equipment \uf0b7 Hospital Governing Board not fully constituted |\n|  7 | 129.0      | Hoima Regional Referral Hospital                                                    | \uf0b7 Domestic Arrears \uf0b7 Inadequate medical equipment                                                                                                                                                                                                                                                                                                                                                                          |", "metadata": {"page": 184, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 102.       | London                                                                                                                                                                                                                             | \uf0b7 Unauthorized excess expenditure- UGX.155,185,317 \uf0b7 Review of Implementation of Mission Chatter (OM) shortfall in expected lobby revenue short fall of US$27M \uf0b7 Outstanding Rent on Commercial Property (OM) \u00a359,117.50 \uf0b7 Inspection of Chancery                                   |\n|---:|:-----------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Expired Drugs \uf0b7 Ineligible occupants in staff houses \uf0b7 Un-habitable houses \uf0b7 Irregularities in Prior year force account works \uf0b7 Collection of NTR on collection bank accounts \uf0b7 Utilisation of revenue at source \uf0b7 Staffing gaps | Unnamed: 2                                                                                                                                                                                                                                                                          |\n|  1 | 130.0      | Jinja Regional Referral Hospital                                                                                                                                                                                                   | \uf0b7 Under Absorption of Funds \uf0b7 Outstanding Receivables - UGX 109,663,453 \uf0b7 Outstanding Payables - UGX 579,256,500 \uf0b7 Understaffing \uf0b7 Lack of Land titles \uf0b7 Inadequate medical equipment \uf0b7 Lack of Skilled Personnel to Manage Medical Equipment \uf0b7 Poor Condition of Medical Equipment |\n|  2 | 131.0      | Moroto Regional Referral Hospital                                                                                                                                                                                                  | \uf0b7 Un spent balances \uf0b7 Lack of key staff in the hospital \uf0b7 Shortage of Medical equipment                                                                                                                                                                                             |\n|  3 | 132.0      | Soroti Regional Referral Hospital                                                                                                                                                                                                  | \uf0b7 Revenue Shortfall \uf0b7 Budget Under Absorption \uf0b7 Unapproved Supplementary Funding \uf0b7 Un accounted for Funds \uf0b7 Under staffing \uf0b7 Unsupported Domestic Arrears \uf0b7 Lack of a Hospital Board \uf0b7 Management of the of Oxygen Plant and supply of oxygen                                       |", "metadata": {"page": 185, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 102.       | London                                                                                                                                                                                   | \uf0b7 Unauthorized excess expenditure- UGX.155,185,317 \uf0b7 Review of Implementation of Mission Chatter (OM) shortfall in expected lobby revenue short fall of US$27M \uf0b7 Outstanding Rent on Commercial Property (OM) \u00a359,117.50 \uf0b7 Inspection of Chancery                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |\n|---:|:-----------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Shortage of medical equipment at the health facility \uf0b7 Utilization of Medical Equipment \uf0b7 Failure to supply ordered Medicines \uf0b7 Expired Drugs \uf0b7 Drug Stock Outs \uf0b7 Unapproved Variation | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |\n|  1 | 133.0      | Mbarara Regional Referal Hospital                                                                                                                                                        | \uf0b7 Domestic Arrears UGX.1,925,001,338 \uf0b7 Unauthorized Utilization of Non-Tax Revenue (NTR) \uf0b7 Understaffing in the Hospital \uf0b7 Expired Drugs \uf0b7 medical equipment is obsolete, faulty (Condition of medical equipment )                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |\n|  2 | 134.0      | Arua Regional Referral Hospital                                                                                                                                                          | \uf0b7 Non-Tax Revenue Under Collection (NTR) - UGX. 16,580,982 \uf0b7 Understaffing at the Hospital \uf0b7 Outdated Staff Establishment Structure \uf0b7 Grounded Motor Vehicles \uf0b7 Lack of a Technical Person on the Evaluation Committee (Irregularities in supply of station wagon) \uf0b7 Irregular award of Contract (Irregularities in supply of station wagon) \uf0b7 Irregular Composition of the Evaluation Committee (Irregularities in the Contract for Construction of a Seven Storey Staff House) \uf0b7 Irregular Contingencies in the Contract Sum (Irregularities in the Contract for Construction of a Seven Storey Staff House ) \uf0b7 Irregular Arithmetic Correction of the BoQS (Irregularities in the Contract for Construction of a Seven Storey Staff House) \uf0b7 Irregular Award of a Contract for Consultancy in Supervision \uf0b7 Expired Period of the Hospital Board \uf0b7 Non-functional Medical Equipment |\n|  3 | 135.0      | Kabale Regional Referral Hospital                                                                                                                                                        | \uf0b7 Implementation of Budget as approved by Parliament                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |", "metadata": {"page": 186, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 102.       | London                                                                                                                                       | \uf0b7 Unauthorized excess expenditure- UGX.155,185,317 \uf0b7 Review of Implementation of Mission Chatter (OM) shortfall in expected lobby revenue short fall of US$27M \uf0b7 Outstanding Rent on Commercial Property (OM) \u00a359,117.50 \uf0b7 Inspection of Chancery                                                                                                                                                                                                                                                                                                                                                                                                                            |\n|---:|:-----------|:---------------------------------------------------------------------------------------------------------------------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Understaffing \uf0b7 Status of Medical Equipment at the Hospital (non- existent, obsolete, faulty                                               | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |\n|  1 | 136.0      | Masaka Regional Referral Hosiptal                                                                                                            | \uf0b7 Budget shortfall - UGX.163,626,271 \uf0b7 Unimplemented budget activities \uf0b7 Domestic arrears - UGX.148,981,874 \uf0b7 Poor Condition of Medical Equipment                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |\n|  2 | 137.0      | KAYUP project                                                                                                                                | \uf0b7 Unspent balances/Budget shortfall of USD 72,500                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |\n|  3 | 138.0      | Ministry of Health-US Centers for Disease Control and Prevention HIV-AIDS (CDC)                                                              | \uf0b7 Revenue shortfall of USD 1,446,691.39 \uf0b7 Unspent balances/Budget shortfall of USD 205,138.6 \uf0b7                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |\n|  4 | 139.0      | Support to the Development of a specialized Maternal and Neonatal Health Care Unit in Mulago National Referral Hospital (Mulago III) project | \uf0b7 Non-Disclosure of Government of Uganda Co-funding in the project financial statements UGX 2,284,980,198 \uf0b7                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |\n|  5 | 140.0      | Butabika Mental National referral hospital                                                                                                   | \uf0b7 Under collection of NTR (AIA) (UGX.381,300,537) \uf0b7 Unspent releases (UGX.482,532,497) \uf0b7 Irregular Procurement of the Supervision team for Construction works \uf0b7 Protocol for approval of variations not followed \uf0b7 Absence of measurement sheets for certified works \uf0b7 Release of retention monies before issuance of a certificate of substantial completion (UGX 100,358,206) \uf0b7 Quality of construction works not tested \uf0b7 Use of different rates for similar items in variations \uf0b7 Omission of as-built drawings in the contract \uf0b7 Liquidated damages of UGX 87,683,718 not charged \uf0b7 Overpayment of UGX 81,267,400 due to discrepancies in certified quantities measured |\n|  6 | 141.0      | Uganda Reproductive Maternal and Clinical Health Services                                                                                    | \uf0b7 Low disbursement (72%) and utilization (23%) of project funds \uf0b7 Failure to constitute a delegated contracts committee                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |", "metadata": {"page": 187, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 102.       | London                                                                                       | \uf0b7 Unauthorized excess expenditure- UGX.155,185,317 \uf0b7 Review of Implementation of Mission Chatter (OM) shortfall in expected lobby revenue short fall of US$27M \uf0b7 Outstanding Rent on Commercial Property (OM) \u00a359,117.50 \uf0b7 Inspection of Chancery                                                                                                            |\n|---:|:-----------|:---------------------------------------------------------------------------------------------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | Improvement Project (URMCHSIP)                                                               | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                   |\n|  1 | 142.0      | East African Public Health Laboratory Networking Project (EAPHLNP II)                        | \uf0b7 Unspent balances UGX. USD.1,843,037 \uf0b7 Decline in project performance: 3 out of 6 project outcome indicators were achieved.                                                                                                                                                                                                                                 |\n|  2 | 143.0      | Mulago National Referral Hospital                                                            | \uf0b7 Unspent releases (UGX.3,502,000,000) \uf0b7 Absence of an approved strategic plan \uf0b7 Delays in Banking of Collections \uf0b7 Lack of Hospital Management Board \uf0b7 Staffing gaps \uf0b7 Use of Inappropriate procurement method \uf0b7 Procurement and execution of works worth (UGX 709,716,746) before Solicitor General\u2019s clearance \uf0b7 Failure to obtain a performance security |\n|  3 | 144.0      | China- Uganda Friendship Hospital                                                            | \uf0b7 Accumulation of utility arrears (UGX.344,755,371) \uf0b7 Lack of a housing policy \uf0b7 Failure to sign evaluation reports by some evaluation committee members \uf0b7 Failure to state the date of expiry of bid validity in the bidding document                                                                                                                       |\n|  4 | 145.0      | Karamoja Region Staff Housing (KRSHP) project                                                | \uf0b7 Borrowed Funds from Ministry of Health Euros 22,302,24                                                                                                                                                                                                                                                                                                     |\n|  5 | 146.0      | Uganda Sanitation Fund (USF) project                                                         | \uf0b7 Under absorption of funds USD 91,235                                                                                                                                                                                                                                                                                                                       |\n|  6 | 147.0      | Uganda Reproductive Health Voucher Project (URHVP)                                           | \uf0b7 Delays in paying the Independent Verification Agent (IVEA) and the Voucher Management Agent (VMA) \uf0b7 Delays in processing and reimbursement of claims by the VMA                                                                                                                                                                                            |\n|  7 | 148.0      | SUDS Project                                                                                 | \uf0b7 No Issue                                                                                                                                                                                                                                                                                                                                                   |\n|  8 | 149.0      | MKCCAP project- (improvement of service delivery at Mulango Hosiptal and the City of Kampala | \uf0b7 Diversion of Funds UGX. 531,276,815 \uf0b7 Non payment of 6% Withholding Tax UGX. 22,785,876 \uf0b7 Failure to implement supervision mission\u2019s recommendations                                                                                                                                                                                                       |\n|  9 |            | ACCOUNTABILITY SECTOR                                                                        |                                                                                                                                                                                                                                                                                                                                                              |\n| 10 | 150.0      | Ministry of Finance, Planning and Economic Development                                       | \uf0b7 Under collection of revenue UGX.9.969bn.                                                                                                                                                                                                                                                                                                                   |", "metadata": {"page": 188, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 102.       | London                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 | \uf0b7 Unauthorized excess expenditure- UGX.155,185,317 \uf0b7 Review of Implementation of Mission Chatter (OM) shortfall in expected lobby revenue short fall of US$27M \uf0b7 Outstanding Rent on Commercial Property (OM) \u00a359,117.50 \uf0b7 Inspection of Chancery   |\n|---:|:-----------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Under absorption of funds meant for Construction of a new office block and staff parking UGX.6.962bn \uf0b7 Underfunding of subventions UGX.12.1Bn \uf0b7 Domestic arrears of UGX.193.113bn \uf0b7 Irregularities in the implementation of the USD.5 Cents/KWH Subsidy for the textile industry \uf0b7 Failure by GoU to meet contractual obligations with an Edible Oil refinery \uf0b7 Failure to recruit staff for the PPP Unit (Public-Private Partnerships Unit) \uf0b7 Escalating outstanding payables UGX. UGX.6,431,654,000 (Privatisation And Utility Sector Reform Project (Operations Account) \uf0b7 Long outstanding receivables UGX.127 billion (Privatisation And Utility Sector Reform Project (Divestiture And Redundancy Account) \uf0b7 Unapproved withdrawals from the Divestiture account UGX.70.434bn \uf0b7 Failure to Prepare and submit Annual reports to Parliament \uf0b7 Non preparation of financial statements (Tax Appeals Tribunal ) \uf0b7 Irregular grant of Licenses (National Lotteries And Gamings Regulatory Board) \uf0b7 In adequate evidence on the Collection of Statutory Income UGX.503.865bn by the Board \uf0b7 Failure by the Agent to remit agreed on Government Revenues \u2013 National Lottery \uf0b7 Staffing Gaps \uf0b7 Un planned procurement (Procurement for consultancy services to develop an online budgeting system and provision of technical support) | Unnamed: 2                                                                                                                                                                                                                                          |\n|  1 | 151.0      | Directorate of Ethics and Integrity                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    | \uf0b7 Under Staffing \uf0b7 Retrospective Approval of Procurements \uf0b7 Unauthorized Appointment of Local Contract Staff                                                                                                                                        |", "metadata": {"page": 189, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | Unnamed: 0   | ICT SECTOR                                                             | \uf0b7                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |\n|---:|:-------------|:-----------------------------------------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | 152.         | Ministry Of Science, Technology And Innovation                         | \uf0b7 Budget shortfall UGX.4.034bn \uf0b7 Understaffing \uf0b7 Lack of Contract Management Plans \uf0b7 Lack of Strategic Plan \uf0b7 Absence of an Audit Committee \uf0b7 Under releases of UGX.2.048bn \uf0b7 Un spent expenditure balances UGX.3,250bn \uf0b7 Failure to Return Unspent Balances UGX.1.303bn \uf0b7 Expired Term of the Board and Management Committee \uf0b7 Lack of Internal Audit Function \uf0b7 Lack of Land Titles for PIBID Land \uf0b7 Incomplete Works (Audit Inspection of TBI Factory) \uf0b7 Redundant Machinery (Audit Inspection of TBI Factory) |\n|  1 | 153.         | Ministry Of Information Communication Technology And National Guidance | \uf0b7 Budget shortfall UGX.4,641bn \uf0b7 Under absorption of the funds UGX.2.99 bn \uf0b7 Outstanding domestic Arrears UGX.0.216bn \uf0b7 Unjustified Direct Procurements - UGX.0.457bn \uf0b7 Irregular Issuance of Framework Contract for Supply of IT Equipment - UGX.0.574 bn                                                                                                                                                                                                                                                        |\n|  2 | WORKS SECTOR |                                                                        |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |\n|  3 | 154.         | Ministry of Works and Transport                                        | \uf0b7 Unimplemented Activities \uf0b7 Unapproved Strategic Plan \uf0b7 Shortfall of UGX. 159.68 bn (68%) from external funders \uf0b7 Outstanding Domestic Arrears UGX. 63,454,041,199 \uf0b7 Payment of unappropriated Domestic Arrears UGX. 10,530,170,770 \uf0b7 Mischarge of expenditure UGX. 937,469,458 \uf0b7 Unreported Payables of UGX. 4,146,803,220 \uf0b7 Nugatory Expenditure UGX. 252,154,884 \uf0b7 Lack of Academy Certification for East African Civil Aviation Authority                                                                    |", "metadata": {"page": 190, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | S/N   | ENTITY                                    | KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS                                                                                                                                                                                                                                                                                      |\n|---:|:------|:------------------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |       | EDUCATION SECTOR                          |                                                                                                                                                                                                                                                                                                                                                                  |\n|  1 | 1.0   | Education Service Commission              | \uf0b7 Undisclosed Domestic Arrears UGX.154,370,506 \uf0b7 Weaknesses In Recruitment of Teachers \uf0b7 Failure to Review the Terms and Conditions of Services and Implementation of the Scheme of Services                                                                                                                                                                     |\n|  2 | 2.0   | National Council of Sports (NCS)          | \uf0b7 Underperformance of the Capital Budget- UGX. 432,858,565 (89%) \uf0b7 Poor state of stadiums around the country \uf0b7 Irregular management of consultancy Services For Securing The NCS land titles \uf0b7 Lack of policy on grants to National sports associations                                                                                                          |\n|  3 | 3.0   | National Curriculum Development Centre    | \uf0b7 Budget shortfall of UGX.167,658,947 (2.4%). \uf0b7 Accumulation of domestic arrears amounting to UGX.322,018,763 \uf0b7 Payment for unbudgeted domestic arrears amounting to UGX.59,339,749 \uf0b7 Inadequate Transport Equipment to handle entity operations \uf0b7 Delayed Enactment of the Teacher Education Policy                                                             |\n|  4 | 4.0   | Higher Education Students Financing Board | \uf0b7 Budget shortfall of UGX.824,063,350 \uf0b7 Under absorption of received funds amounting UGX. UGX.1,588,184,112 (7%). \uf0b7 Under remittance of fees to Universities by UGX.2,536,478,640. \uf0b7 Inadequate loan recovery measures \uf0b7 Low levels of Student Financing, only 5247 (36%) out of 14507 qualifying students financed. \uf0b7 Understaffing, 15 (42%) positions vacant. |\n|  5 | 5.0   | National Council for Higher Education     | \uf0b7 Non implementation of planned activities due to Revenue shortfall of UGX. UGX.1,280,578,101 (15.4%). \uf0b7 Excess expenditure amounting UGX.662,046,582                                                                                                                                                                                                            |", "metadata": {"page": 192, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 6.   | Economic Policy Research Centre (EPRC)                     | \uf0b7 Noncompliance with the PPDA Act and Regulations                                                                                                                                                                                                                       |\n|---:|:-----|:-----------------------------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | 7.0  | Management Training and Advisory Centre (MTAC)             | \uf0b7 Non implementation of planned activities due to budget shortfall of UGX.300,094,000 (9%) \uf0b7 Accumulation of domestic arrears amounting to UGX. 705,406,000 as at 30th June 2018 \uf0b7 Long outstanding receivables amounting UGX.394,030,001 \uf0b7 Lack of a governing council |\n|  1 | 8.0  | Uganda National Examinations Board                         | \uf0b7 Non implementation of planned activities due to Revenue shortfall of UGX.6,616,671,878 (7.7%). \uf0b7 Under absorption of received funds amounting UGX. 6,518,012,800 (8.3%).                                                                                              |\n|  2 |      | ENERGY SECTOR                                              |                                                                                                                                                                                                                                                                         |\n|  3 | 9.0  | Atomic Energy Council                                      | \uf0b7 Budget shortfall UGX 1,988,347,430 \uf0b7 Unspent Funds UGX 1,069,996,467 \uf0b7 Facilities operating with unlicensed machines - 142 (34%) out of 417 \uf0b7 Absence of Proper Protective Equipment                                                                                  |\n|  4 | 10.0 | Electricity Regulatory Authority                           | \uf0b7 Nugatory Expenditure UGX 108,389,948 \uf0b7 Underperformance in prepayment Meter conversion targets of UMEME \uf0b7 Absence of a methodology for verifying costs \uf0b7 High energy losses in the service territories \uf0b7 Non-compliances to Quality of Standards by UMEME             |\n|  5 | 11.0 | Hoima-Kinyara-Kafu Transmission Line Project               | \uf0b7 Un Spent Funds UGX.6,470,392,681 \uf0b7 Outstanding compensations to Project Affected Persons (PAPs)                                                                                                                                                                       |\n|  6 | 12.0 | Hoima-Nkenda Transmission Line Project                     | \uf0b7 Long outstanding receivable UGX.140,272,966 \uf0b7 Unspent Funds UGX.10,479,624,571 \uf0b7 Costs resulting from delay to handover site to KEC \uf0b7 Delays in Land Titling                                                                                                          |\n|  7 | 13.0 | Mbarara-Nkenda And Tororo- Lira Transmission Lines Project | \uf0b7 Interest claims and additional Costs on late invoice payments UGX.5,076,700,788 \uf0b7 Delayed implementation of contracts                                                                                                                                                 |", "metadata": {"page": 193, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 6.         | Economic Policy Research Centre (EPRC)                                                                                                                                                                                                       | \uf0b7 Noncompliance with the PPDA Act and Regulations                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |\n|---:|:-----------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Supervising consultant cost escalations UGX.3,019,220,561 \uf0b7 Cancellation of loan by ADB \uf0b7 Delays in land transfer and titling process \uf0b7 Outstanding compensations to Project Affected Persons (PAPs) - 5,899 PAPs out of 6,509 compensated | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |\n|  1 | 14.0       | Interconnection Of Electrical Grids Of Nile Equatorial Lakes Countries (NELSAP) Uganda Part                                                                                                                                                  | \uf0b7 Under Absorption of Funds USD.2,029,494 \uf0b7 Receivables /Advance payments USD.486,440 \uf0b7 Delayed implementation of contracts                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |\n|  2 | 15.0       | Kilembe Mines Limited                                                                                                                                                                                                                        | \uf0b7 Outstanding Receivables UGX.1,333,353,917 \uf0b7 Non-Revaluation of Handed Back Assets worth UGX.23,252,471,833 \uf0b7 Unapproved Excess Expenditure UGX.408,814,486 \uf0b7 Non Compliance With Handover Procedures                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |\n|  3 | 16.0       | Petroleum Authority Of Uganda                                                                                                                                                                                                                | \uf0b7 Budget Shortfall UGX.997,340,382 \uf0b7 Inconsistency in Presentation of Statements of Expenditure by Licensees \uf0b7 Low levels of employment of Ugandans by Licensees                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |\n|  4 | 17.0       | Rural Electrification Agency                                                                                                                                                                                                                 | \uf0b7 Budget Shortfall UGX.35,914,900,941 \uf0b7 Revenue Arrears UGX.10,358,804,214 \uf0b7 Escalating Receivables from the Uganda Electricity Transmission Company Limited 5% Levy by 44% from UGX.50,645,352,876 to UGX.73,003,978,668. \uf0b7 Failure to recover funds from Ferdsult Engineering UGX.3,405,000,000 \uf0b7 Unpaid energy bills to Uganda Electricity Transmission Company Limited by the Service providers UGX.558,851,527 \uf0b7 Failure to achieve annual connection targets \uf0b7 Delayed Implementation of Mini-Grid projects \uf0b7 Unapproved investments in the network by the service providers UGX 1,860,366,806 \uf0b7 High rate of energy losses in the service territories \uf0b7 Failure to set up a framework contract system for repairs and maintenance |", "metadata": {"page": 194, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 6.         | Economic Policy Research Centre (EPRC)                                          | \uf0b7 Noncompliance with the PPDA Act and Regulations                                                                                                                                                                                                                                                                                                                                                                                              |\n|---:|:-----------|:--------------------------------------------------------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 High initial operational costs for areas taken over from Ferdsult Engineering | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                     |\n|  1 | 18.0       | ERT REA                                                                         | \uf0b7 Under-absorption of funds amounting UGX.12,445,086,358 (USD.3,378,759.30) representing an absorption rate of 18.9%. \uf0b7 Delayed commencement of Fast track lines. \uf0b7 Need to fast track preparations for grid intensification schemes                                                                                                                                                                                                           |\n|  2 | 19.0       | Uganda Electricity Generation Company Limited                                   | \uf0b7 Unbilled revenues from the Concession and Assignment Agreement \uf0b7 Cracks at Nalubaale Power Station \uf0b7 Delayed implementation of projects \uf0b7 Delays in Commissioning Hydro Power Plants (HPP) \uf0b7 Non- adherence to standards                                                                                                                                                                                                                     |\n|  3 | 20.0       | Uganda National Oil Company (UNOC)                                              | \uf0b7 Lack of Title and Valuation for Assets transferred to the Company \uf0b7 Delayed UNOC Back-in for state participation as required by Petroleum Sharing Agreements ( PSAs) \uf0b7 Management of Jinja Storage Tanks (Shortfall in minimum monthly throughput and stock requirements)                                                                                                                                                                    |\n|  4 | 21.0       | Uganda Electricity Transmission Company Ltd (UETCL)                             | \uf0b7 Avoidable costs incurred - surcharges for delayed payments to Bujagali Energy Limited (BEL) amounting UGX.391,752,610 \uf0b7 Loss arising out of weaknesses in asset management \u2013 Vandalism of equipment worth UGX1,980,454,206. \uf0b7 Deemed energy purchases amounting to UGX.5,818,990,000 \uf0b7 Increase of 38.7bn (79%) in impairment and provisions for doubtful debts to UGX 87.9bn in FY2017/18. \uf0b7 Wayleaves included in Capital Work in Progress |\n|  5 | 22.0       | Electricity Sector Development (ESDP - UETCL Kawanda Masaka)                    | \uf0b7 No issue of high significance                                                                                                                                                                                                                                                                                                                                                                                                                |\n|  6 | 23.0       | ERT (BOU)                                                                       | \uf0b7 No issue of high significance                                                                                                                                                                                                                                                                                                                                                                                                                |", "metadata": {"page": 195, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 24.   | Uganda Electricity Credit Capitalization Company Ltd (UECCCL)   | \uf0b7 No issue of high significance                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |\n|---:|:------|:----------------------------------------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | 25.0  | ERT (UECCCL)                                                    | \uf0b7 No issue of high significance                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |\n|  1 | 26.0  | Uganda Rural Electricity Access Project (UREAP)                 | \uf0b7 Delayed Completion of Projects                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |\n|  2 |       | WATER AND ENVIRONMENT SECTOR                                    |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |\n|  3 | 27.0  | National Environment Management Authority (NEMA)                | \uf0b7 Budget shortfall of UGX 2,364,386,000 i.e 10% shortfall \uf0b7 Outstanding Receivables as at 30.6.2018 worth UGX 15,307,218,000 \uf0b7 Environment Levy/ Surcharge on used imports not remitted to NEF worth UGX 750.57billion \uf0b7 Inadequate funding to Local Governments for environmental management \uf0b7 Weaknesses in implementation of guidelines for sustainable use of disaster prone areas \uf0b7 Non-compliance with the Industrial waste disposal conditions \uf0b7 Inadequate management of health care waste |\n|  4 | 28.0  | National Forestry Authority (NFA)                               | \uf0b7 Budget shortfall of UGX.9, 495,799,333 (34%) \uf0b7 Authority\u2019s domestic arrears increased from UGX 8,600,817,000 in the prior year to UGX 10,446,677,000, an increase of UGX 1,845,860,000 (21%) \uf0b7 Loss of land in Buhungiro Central Forest Reserve in Kyegegwa District \uf0b7 Encroachment on Namanve Central Forest Reserve \uf0b7 Lack of a training policy \uf0b7 Unlicensed activities in forest reserves                                                                                                     |\n|  5 | 29.0  | Uganda National Meteorological Authority (UNMA)                 | \uf0b7 Budget Shortfall of UGX.2,867,081,172 (10.5%). \uf0b7 Lack of notice for occupation of land at various weather stations \uf0b7 Non-functional weather stations \uf0b7 Lack of a Board of Directors                                                                                                                                                                                                                                                                                                              |", "metadata": {"page": 196, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 30.   | National Water & Sewerage Corporation                             | \uf0b7 Failure to revalue Property, Plant and Equipment \uf0b7 Absence of land titles for assets taken over \uf0b7 Absence of abstraction and waste discharge permits                                                                             |\n|---:|:------|:------------------------------------------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | 31.0  | Kampala Sanitation Program (KSP) - National Water                 | \uf0b7 Delay to pay contractors by GoU to the tune of UGX.31,158,540,457 \uf0b7 Impending Legal Suits on Disputed Compensation Offers/claims i.e Amount Claimed is UGX 1,395,856,789 but Compensated amount is UGX 115,616,970               |\n|  1 | 32.0  | Protection of Lake Victoria Kampala Sanitation Programme (WATSAN) | \uf0b7 No issue of high significance                                                                                                                                                                                                    |\n|  2 | 33.0  | Water Management & Development Project (WMDP) - NWSC              | \uf0b7 No issue of high significance                                                                                                                                                                                                    |\n|  3 |       | PUBLIC ADMINISTRATION SECTOR                                      |                                                                                                                                                                                                                                    |\n|  4 | 34.0  | Electoral Commission (EC)                                         | \uf0b7 Budget Performance (UGX.180,366,759 (0.19%) Shortfall \uf0b7 Failure to Collect NTR \uf0b7 Non-deduction of withholding tax from Rental Expenses \uf0b7 Funds not accounted for UGX.286,780,725 \uf0b7 Outstanding advances amounting UGX.41,950,000 |\n|  5 |       | GENDER AND SOCIAL DEVELOPMENT SECTOR                              |                                                                                                                                                                                                                                    |\n|  6 | 35.0  | National Council for Disability                                   | \uf0b7 Budget Performance/Budget Shortfall of 80% \uf0b7 Understaffing - 4 positions (33%) vacant \uf0b7 Failure to hold AGM                                                                                                                      |\n|  7 | 36.0  | National Library of Uganda                                        | \uf0b7 Shortfall in NTR Collections UGX.12,918,000 (40%) \uf0b7 Outstanding NSSF Contribution arrears UGX.373,510,209 \uf0b7 Expired Tenancy Agreement \uf0b7 Forfeiture of Land                                                                       |\n|  8 | 37.0  | National Women\u2019s Council                                          | \uf0b7 Budget Performance /only UGX 673,848,470 (76%) \uf0b7 Staffing Gaps / 2 vacant positions                                                                                                                                              |\n|  9 | 38.0  | Equal Opportunities Commission                                    | \uf0b7 Outstanding Receivables UGX.211,105,359 \uf0b7 Staffing Gaps / 35 positions vacant 44%                                                                                                                                                |", "metadata": {"page": 197, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 39.   | National Youth Council               | \uf0b7 Budget Performance (Revenue Shortfall UGX.290, 532,622 (27%). \uf0b7 Non remittance Of statutory Deductions (UGX.65,800,617) \uf0b7 Staffing Gaps / 5 positions vacant 36%                                                                                                                     |\n|---:|:------|:-------------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | 40.0  | Uganda National Cultural Centre      | \uf0b7 Payables Management (Accumulated UGX.1, 940,349,139) \uf0b7 Accumulated Receivables UGX.2,071,691,350 \uf0b7 Doubtful refund of Salary UGX.50,000,000 \uf0b7 Staffing Gaps 19 (33%) posts vacant \uf0b7 Expiry of Board Tenure                                                                           |\n|  1 | 41.0  | Uganda National Children\u2019s Authority | \uf0b7 Budget Performance budget shortfall of UGX.33,802,480 (3%). \uf0b7 Lack of a Governing Board \uf0b7 Unapproved Budget \uf0b7 Temporary Appointments                                                                                                                                                 |\n|  2 | 42.0  | National Social Security Fund (NSSF) | \uf0b7 Unallocated Members\u2019 Funds amounting Ushs 49.5 billion \uf0b7 Disclosed Contingent liability of UGX.42.2bn in tax to URA                                                                                                                                                                  |\n|  3 |       | ACCOUNTABILITY SECTOR                |                                                                                                                                                                                                                                                                                        |\n|  4 | 43.0  | Bank of Uganda                       | \uf0b7 Impairment of amount due from Crane Bank Limited (in receivership) - UGX 235,922 \uf0b7 Impairment of Bank of Uganda\u2019s capital                                                                                                                                                            |\n|  5 | 44.0  | Capital Markets Authority            | \uf0b7 No issue of high significance                                                                                                                                                                                                                                                        |\n|  6 | 45.0  | Deposit Protection Fund - BoU        | \uf0b7 No issue of high significance                                                                                                                                                                                                                                                        |\n|  7 | 46.0  | Financial Intelligence Authority     | \uf0b7 Domestic Arrears - UGX.215,837,175 \uf0b7 Understaffing - 39 posts filled out of 64 \uf0b7 Uncompetitive procurement of air tickets worth - UGX.162,261,990                                                                                                                                    |\n|  8 | 47.0  | Insurance Regulatory Authority       | \uf0b7 Unimplemented activities - contracts valued at UGX.83,397,132 and the setting up of Insurance Appeals Tribunal \uf0b7 Outstanding Receivables - 64,957,554 \uf0b7 Delays in Construction of Insurance Regulatory Authority Office Building \uf0b7 Incomplete Procurements valued at UGX.210,684,500 |\n|  9 | 48.0  | National Population Council          | \uf0b7 Staffing Gap \u2013 49 filled out of 84                                                                                                                                                                                                                                                   |", "metadata": {"page": 198, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    |   49. | PPDA Appeals Tribunal                                                             | \uf0b7 Unutilized funds - UGX.166,049,143 \uf0b7 Lack of clear performance targets \uf0b7 Manual Financial management system in use                                                                                                                                                                                                     |\n|---:|------:|:----------------------------------------------------------------------------------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    50 | Privatization & Utility Sector Reform Project (Divestiture & Redundancy Accounts) | \uf0b7 Long outstanding receivables - UGX.80.9 billion \uf0b7 Unauthorized withdrawals from the Divestiture account - UGX.69,706,812,638                                                                                                                                                                                           |\n|  1 |    51 | Public Procurement and Disposal of Public Assets Authority                        | \uf0b7 Budget shortfall of UGX.199,735,018 \uf0b7 Outstanding Payables - UGX.97,765,859 \uf0b7 Under Staffing\u2013 101 filled out of 132                                                                                                                                                                                                    |\n|  2 |    52 | Uganda Bureau of Statistics (UBOS)                                                | \uf0b7 Budget Shortfall - UGX.660,203,337 \uf0b7 Under absorption of funds of UGX.619,715,120 \uf0b7 Lack of Certificate of Land Title for the Statistics House                                                                                                                                                                         |\n|  3 |    53 | Uganda Free Zones Authority                                                       | \uf0b7 Land of land title for land acquired at UGX.7.4 billion \uf0b7 Procurement of air tickets by HR Department instead of PDU \uf0b7 Lack of an Internal Audit function                                                                                                                                                              |\n|  4 |    54 | Uganda Retirement Benefits Regulatory Authority (URBRA)                           | \uf0b7 Staffing Gaps - 30 filled out of 58 \uf0b7 Payments on behalf of MoFPED - UGX.401,945,391 \uf0b7 Delays in remitting collected revenue to BOU A/C - UGX.489,446,464 \uf0b7 Failure to remit unspent balances to the UCF (Expiry of Appropriation) -UGX.577,892,780                                                                    |\n|  5 |    55 | Uganda Revenue Authority - Corporate Services                                     | \uf0b7 Long Outstanding NSSF Arrears - UGX.3,675,217,390 \uf0b7 Excessive Cash withdrawals of UGX.12,985,802,703 in excess of the monthly cash limit of UGX.40,000,000 \uf0b7 Failure to advertise a call for bids to provide support and maintenance of Disaster recovery site firewall - UGX.618,866,009 \uf0b7 Absence of a Board Charter |\n|  6 |    56 | Uganda Revenue Authority - Revenue Collection                                     | \uf0b7 Revenue collection shortfall of UGX.606.32 billion \uf0b7 Uncollectible Cash - UGX.1,031,840,858 \uf0b7 Un-receipted collections from BoU - UGX.130 billion \uf0b7 Domestic tax arrears - UGX.2.6 trillion \uf0b7 Un-collected stamp duty from Land transactions - worth UGX.239 billion                                                   |", "metadata": {"page": 199, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 49.        | PPDA Appeals Tribunal                                                                                                                                                                                                | \uf0b7 Unutilized funds - UGX.166,049,143 \uf0b7 Lack of clear performance targets \uf0b7 Manual Financial management system in use                                                                                                                                                                                                                                                                               |\n|---:|:-----------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Failure to track All High-Risk Goods - UGX.265,972,974,206 \uf0b7 Failure to collect identified taxes - UGX.108,079,587,034 \uf0b7 Issuance of Tax Clearing Certificates to Taxpayers with Tax arrears - UGX.809,611,255,873 | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                         |\n|  1 | 57.0       | Uganda Seeds Company Limited                                                                                                                                                                                         | \uf0b7 Current Account with PURSP - UGX.1,106,572,915 \uf0b7 Underutilization of land and other assets \uf0b7 Lack of Board of Directors \uf0b7 Failure to maintain leased Assets (Machinery and Housing Estates)                                                                                                                                                                                                      |\n|  2 | 58.0       | Uganda Property Holdings Limited (UPHL)                                                                                                                                                                              | \uf0b7 Long Overdue Trade Debtors (slow recovery) - reduced from UGX.2,015,270,471 as at 30th June 2017 to UGX.1,890,499,800 as at 30th June 2018 \uf0b7 Lack of Certificate of Title for Masese Land                                                                                                                                                                                                        |\n|  3 | 59.0       | Pride microfinance (MDI) \u2013 31st December 2017                                                                                                                                                                        | \uf0b7 Impairment of loans and advances to customers \uf0b7 Information and communication technology changes                                                                                                                                                                                                                                                                                                 |\n|  4 | 60.0       | Post Bank (U) Ltd \u2013 31st December 2017                                                                                                                                                                               | \uf0b7 Impairment of loans and advances to customers                                                                                                                                                                                                                                                                                                                                                    |\n|  5 | 61.0       | Uganda Development Bank Ltd \u2013 31st December 2017                                                                                                                                                                     | \uf0b7 Impairment of Loans and Advances                                                                                                                                                                                                                                                                                                                                                                 |\n|  6 |            | SCIENCE SECTOR                                                                                                                                                                                                       |                                                                                                                                                                                                                                                                                                                                                                                                    |\n|  7 | 62.0       | Uganda Industrial Research Institute                                                                                                                                                                                 | \uf0b7 Budget shortfall of UGX.98,857,221 \uf0b7 Un-implemented planned activities - UGX.1,651,510,600 \uf0b7 Diversion of funds to unplanned activities - UGX.1,067,947,407 \uf0b7 Failure to Budget for Domestic Arrears - UGX.831,107,348 \uf0b7 Staffing Gaps \u2013 282 filled out of 560 \uf0b7 Uncollected Production fees of UGX.78,138,376 \uf0b7 Innovation Fund Shortfall - UGX.3,339,800,000 \uf0b7 Absence of a Board of Directors |\n|  8 |            | INFORMATION AND COMMUNICATION TECHNOLOGY SECTOR                                                                                                                                                                      |                                                                                                                                                                                                                                                                                                                                                                                                    |\n|  9 | 63.0       | Uganda Institute of Communication and Information Technology                                                                                                                                                         | \uf0b7 Budget shortfall of UGX.1,187,119,185 \uf0b7 Unspent balance of UGX.516,347,166 \uf0b7 Unclear governance structure and legal status of the Institute                                                                                                                                                                                                                                                      |", "metadata": {"page": 200, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 49.        | PPDA Appeals Tribunal                                                                                                       | \uf0b7 Unutilized funds - UGX.166,049,143 \uf0b7 Lack of clear performance targets \uf0b7 Manual Financial management system in use                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |\n|---:|:-----------|:----------------------------------------------------------------------------------------------------------------------------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Under Staffing \u2013 44 filled out of 107 \uf0b7 Irregular Recruitment of Contract Staff \uf0b7 Direct Procurement worth UGX.29,406,600 | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |\n|  1 | 64.0       | Uganda Posts Limited                                                                                                        | \uf0b7 Budget shortfall of UGX.2,852,589,691 \uf0b7 Purchase of power backup UGX.263,450,880 not budgeted for \uf0b7 Outstanding Trade and other Payables - UGX.13,341,472,070 \uf0b7 Unpaid up Share Capital UGX.5,512,825,000 for 220,513 shares \uf0b7 Overdue Receivables - UGX.7,855,540,320 \uf0b7 Outstanding Levy on Gross Annual Revenue of UGX.631,517,772 \uf0b7 Nugatory Expenditure (fines, court awards and legal fees) of UGX.330, 537,700 \uf0b7 Expired Contracts for Members of the UPL Board \uf0b7 Lack of Land Titles for UPL Land - Plot 40 Margarita Road, Kasese; Plot 18-20 Gogonyo Road, Pallisa; Plot 76 Mawokota Block 92, Mpigi; Plot 6-10 Birch Avenue, Masaka; Plot 2-6 Mutekanga Road, Kamuli; Plot 1-11 Nsambya Road, Kampala \uf0b7 High Rate of Staff Turnover \u2013 21 staff left org but were not replaced \uf0b7 Outstanding Tax Payments - UGX.4,317,502,160 (PAYE - UGX.1,035,638,150, VAT - UGX.3,281,864,010) \uf0b7 Non Alignment of Strategic Plan to the National Development Plan |\n|  2 | 65.0       | NITA - U                                                                                                                    | \uf0b7 Funding gap of UGX.30,542,595,353 \uf0b7 Impact of planned transfer of national backbone infrastructure to UTL (in Administration) \uf0b7 Unutilized Bulk Internet Bandwidth \uf0b7 Redundant Network investment \uf0b7 Staffing Gap \u2013 66 filled out of 157 \uf0b7 Board not fully constituted                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |", "metadata": {"page": 201, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 66.   | Uganda Communications Commission (UCC)                | \uf0b7 Budget Shortfall - UGX.9,625,228,029 \uf0b7 Delayed implementation of activities worth UGX.4,776,155,324 \uf0b7 Overdue Trade Receivables - UGX.26,170,253,357 \uf0b7 Under remittance of Share of 2% GAR - UGX.1,107,029,960) \uf0b7 Unfair Disqualification of Bidder \uf0b7 Weaknesses in Contract Management \uf0b7 Conflicting sections of the Law in Regard to the Position of the Executive Director also being a Board Member   |\n|---:|:------|:------------------------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | 67.0  | Regional Communications Infrastructure Program (RCIP) | \uf0b7 Funding gap of UGX.11,665,932,201 \uf0b7 Unspent balance - USD.9,270,344.82 \uf0b7 Inadequacy in staffing - No Project Accountant                                                                                                                                                                                                                                                                                   |\n|  1 | 68.0  | Rural Communications Development Fund (RCDF)          | \uf0b7 Unspent balance - UGX.10,987,226,459 \uf0b7 Delays implementation of planned activities worth UGX.9,872,672,792 \uf0b7 Unexplained share of the retained balance of Gross Annual Revenue - UGX.25,404,934,506                                                                                                                                                                                                       |\n|  2 |       | JUSTICE LAW AND ORDER SECTOR (JLOS)                   |                                                                                                                                                                                                                                                                                                                                                                                                             |\n|  3 | 69.0  | Uganda Registration Services Bureau - Operations      | \uf0b7 Unspent Balances UGX. 835,642,612 \uf0b7 Domestic Arrears UGX. 1,941,423,697 \uf0b7 Irregular payments to Telecommunication Companies UGX.59,071,109 \uf0b7 Staffing gaps 55%                                                                                                                                                                                                                                            |\n|  4 | 70.0  | Uganda Registration Services Bureau - Liquidation     | \uf0b7 Low funds absorption UGX. 942,295,910 \uf0b7 Failure to implement activities \uf0b7 Delayed recovery of Receivables UGX. 6,252,764,629 \uf0b7 Unauthorized Expenditure on Garnishee Absolute UGX. 1,539,042,978                                                                                                                                                                                                          |\n|  5 | 71.0  | Uganda Human Rights Commission                        | \uf0b7 Budget shortfall of UGX. 213,068,051 \uf0b7 Unimplemented Activities \uf0b7 Domestic Arrears UGX. 3,910,443,177 \uf0b7 Inadequate management of land assets \uf0b7 3 plots at Buganda road comprise of old dilapidated buildings                                                                                                                                                                                              |", "metadata": {"page": 202, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 66.        | Uganda Communications Commission (UCC)                                                                                                                                                                                                                                                                            | \uf0b7 Budget Shortfall - UGX.9,625,228,029 \uf0b7 Delayed implementation of activities worth UGX.4,776,155,324 \uf0b7 Overdue Trade Receivables - UGX.26,170,253,357 \uf0b7 Under remittance of Share of 2% GAR - UGX.1,107,029,960) \uf0b7 Unfair Disqualification of Bidder \uf0b7 Weaknesses in Contract Management \uf0b7 Conflicting sections of the Law in Regard to the Position of the Executive Director also being a Board Member   |\n|---:|:-----------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Land in Gulu and Masaka remained un-developed \uf0b7 Irregular payments to Telecommunications Companies for providing telephone services and airtime auto load UGX. 77,541,448 \uf0b7 Delayed Appointment of the Commissioners and accumulation of case backlog. \uf0b7 Irregular payment of monthly allowances to Staff 3.7Bn | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                  |\n|  1 | 72.0       | Uganda Law Reform Commission                                                                                                                                                                                                                                                                                      | \uf0b7 Unimplemented Activities \uf0b7 Domestic Arrears UGX. 9,581,933 \uf0b7 Staffing Gaps 22%                                                                                                                                                                                                                                                                                                                            |\n|  2 | 73.0       | Judicial Service Commission                                                                                                                                                                                                                                                                                       | \uf0b7 Unimplemented Activities \uf0b7 Over paid Monthly pensions UGX. 30,874,922 \uf0b7 Low funds absorption/ Unspent Balances UGX. 959,018,284 \uf0b7 Case Backlog within the Complaints Management System                                                                                                                                                                                                                    |\n|  3 | 74.0       | National Identification and Registration Authority (NIRA)                                                                                                                                                                                                                                                         | \uf0b7 Mischarges of Expenditure \u2013 UGX.1,559,088,886 \uf0b7 Under collection of Non-Tax Revenue - shortfall of UGX.102,138,311,000 \uf0b7 Accumulation of contingent liabilities - UGX 1.2 billion \uf0b7 Lack of a fully constituted Board \uf0b7 Staffing Gaps 206 out of 864 positions filled \uf0b7 Absence of approved ICT Continuity plan, Disaster Recovery Plan and Absence of a Disaster Recovery Site                           |\n|  4 | 75.0       | Amnesty Commission                                                                                                                                                                                                                                                                                                | \uf0b7 Budget shortfall of UGX.167,200,000 (6%). \uf0b7 Partial implementation of planned activities. \uf0b7 Staffing Gaps - 37 vacant positions (49.4%).                                                                                                                                                                                                                                                                  |\n|  5 |            | LEGISLATURE SECTOR                                                                                                                                                                                                                                                                                                |                                                                                                                                                                                                                                                                                                                                                                                                             |\n|  6 | 76.0       | Parliamentary Commission                                                                                                                                                                                                                                                                                          | \uf0b7 Budget shortfall of UGX. 4,519,137,627 (representing 1% of the approved budget) \uf0b7 Lack of policy guidelines for the motor vehicle scheme for members of parliament \uf0b7 Mischarge of expenditure-UGX.2,348,890,690(representing 0.5% of total expenditure) \uf0b7 Absence of land titles for the Commission for 3 plots (16-18 on Parliament Avenue)                                                              |", "metadata": {"page": 203, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 66.        | Uganda Communications Commission (UCC)                                                                                                                                                                                                                                     | \uf0b7 Budget Shortfall - UGX.9,625,228,029 \uf0b7 Delayed implementation of activities worth UGX.4,776,155,324 \uf0b7 Overdue Trade Receivables - UGX.26,170,253,357 \uf0b7 Under remittance of Share of 2% GAR - UGX.1,107,029,960) \uf0b7 Unfair Disqualification of Bidder \uf0b7 Weaknesses in Contract Management \uf0b7 Conflicting sections of the Law in Regard to the Position of the Executive Director also being a Board Member                                                                                                                                                                                                                                                                                                                                                                            |\n|---:|:-----------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Absence of offsite backup system for Parliament Hansard Audio and Video recordings \uf0b7 Payment to Uganda Police Operations - UGX.2,259,135,000 meant for maintenance of machinery and equipment but used for maintenance and servicing of security equipment at Parliament | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |\n|  1 |            | PUBLIC SECTOR MANAGEMENT SECTOR                                                                                                                                                                                                                                            |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |\n|  2 | 77.0       | Local Government Finance Commission                                                                                                                                                                                                                                        | \uf0b7 Some activities were not implemented despite receiving 100% of budgeted finds \uf0b7 Inadequate storage facilities \uf0b7 Advance payment of contract gratuity-UGX. 98,340,191 \uf0b7 Support to LGs to establish Local revenue databases- only 89 Votes of the 168 votes (Districts and Urban Councils) have established local revenue databases thus representing 52% coverage. \uf0b7 Inactive disposal plan \uf0b7 Change of special conditions of the bid document in the contract agreement                                                                                                                                                                                                                                                                                                           |\n|  3 | 78.0       | National Planning Authority                                                                                                                                                                                                                                                | \uf0b7 Some activities were not implemented despite receiving 100% of budgeted finds \uf0b7 Inadequate controls surrounding management of domestic arrears-arrears incurred outside the approved estimates appropriated by Parliament(UGX. 812,874,533) \uf0b7 Delay in undertaking the Midterm review of NDP II \uf0b7 Delayed issuance of planning circular for NDP-III \uf0b7 Delayed Submission/non-preparation of Sector development Plans \uf0b7 Lack of clear Service Delivery Standards for various sectors \uf0b7 Sensitization of MDAs and LGs on the Certificate of compliance (CoC)-Lack of feedback and follow up mechanism \uf0b7 Lack of guidelines to support the implementation of NPA regulations \uf0b7 Lack of key risk management parameters to enable effective evaluation of budget compliance in MDAs/LGs |", "metadata": {"page": 204, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 66.        | Uganda Communications Commission (UCC)                                                                     | \uf0b7 Budget Shortfall - UGX.9,625,228,029 \uf0b7 Delayed implementation of activities worth UGX.4,776,155,324 \uf0b7 Overdue Trade Receivables - UGX.26,170,253,357 \uf0b7 Under remittance of Share of 2% GAR - UGX.1,107,029,960) \uf0b7 Unfair Disqualification of Bidder \uf0b7 Weaknesses in Contract Management \uf0b7 Conflicting sections of the Law in Regard to the Position of the Executive Director also being a Board Member                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |\n|---:|:-----------|:-----------------------------------------------------------------------------------------------------------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Board not fully constituted                                                                              | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |\n|  1 | 79.0       | Kampala Capital City Authority                                                                             | \uf0b7 Budget shortfall of UGX.44,237,573,141 (approximately15%). \uf0b7 Non-implementation of planned activities \uf0b7 Accumulation of Domestic arrears to UGX.43,880,243,429 as at 30th June 2018. \uf0b7 Non-remittance of PAYE of UGX.20,745,588,266 and VAT of UGX.676,696,602 \uf0b7 Outstanding trade and other receivables amounting to UGX. UGX.44,095,770,425 \uf0b7 Legal costs paid - UGX19,445,101,578 and UGX.5,032,868,969 provision for legal costs for the period under review \uf0b7 UGX.433.8 million receivable from Multiplex as at 30th June 2018 and non-compliance of the contractor to contract terms \uf0b7 Nugatory expenditure in the form of Interest on Delayed Payments-UGX. 714,318,282 \uf0b7 Unapproved Human Resource Manual \uf0b7 Staffing gaps (out of 1464 positions required, only 1128 positions are filled resulting into a shortfall of 336 positions (representing 23%). \uf0b7 Certificate of compliance (CoC) by NPA \u2013 achievement of NDP II. \uf0b7 Issues from Field inspections |\n|  2 | 80.0       | Kampala Feacal Sludge Management Project (31st December 2017)                                              | \uf0b7 Under absorption of funds - only US$.677,494 spent out of US$.1,043,548 available representing an absorption capacity of 43.7%. \uf0b7 Inadequate Monitoring of waste management activities                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |\n|  3 | 81.0       | Kampala \u2013 Kigali Capital Cities Health Project (KCCHP) FK NORWAY (11 months period ended 31st August 2017) | \uf0b7 Delays in the implementation of activities against the Logical framework.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |", "metadata": {"page": 205, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 82.   | Kampala Institutional And Infrastructure Development Project Phase 2 (KIIDP 2)   | \uf0b7 Under-absorption of available funds (only UGX.68,788,030,111 spent out of UGX.174,084,665,219 representing budget absorption of 45%. \uf0b7 Non-implementation of planned activities \uf0b7 Contingent liability due to delay in site handover- UGX,6,630,071,834 \uf0b7 Garnishee order on KIIDP2 Account - US$. 3,942,647.4 \uf0b7 Overall Performance as per the logical framework - delays in the implementation of a number of activities   |\n|---:|:------|:---------------------------------------------------------------------------------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | 83.0  | Public Service Commission                                                        | \uf0b7 Non-implementation of planned activities \uf0b7 Accumulation of domestic arrears amounting to UGX.245,367,756                                                                                                                                                                                                                                                                                                                     |\n|  1 | 84.0  | Parliamentary Pension Scheme                                                     | \uf0b7 Expired trustee\u2019s licenses \uf0b7 Failure by fund managers to provide complete and consolidated reports                                                                                                                                                                                                                                                                                                                           |\n|  2 | 85.0  | New Vision Printing And Publishing Company Limited                               | \uf0b7 Receivables worth UGX.16.3 bn \uf0b7 Manual computation of commissions.                                                                                                                                                                                                                                                                                                                                                           |\n|  3 | 86.0  | Uganda Printing and Publishing Corporation                                       | \uf0b7 Long Outstanding trade debtors UGX.2,199,595,369 \uf0b7 Trade and other payables UGX.5,684,420,860 \uf0b7 Failure to fulfil the objectives of the corporation \uf0b7 Failure to prepare management reports                                                                                                                                                                                                                                  |\n|  4 |       | SECURITY SECTOR                                                                  |                                                                                                                                                                                                                                                                                                                                                                                                                                |\n|  5 | 87.0  | NEC Head Quarter                                                                 | \uf0b7 Unspent Balance UGX.1,543,295,040 \uf0b7 Over- due Creditors - UGX.65,292,458 \uf0b7 Long outstanding Debtors UGX.260,379,800 \uf0b7 Stale Investments - UGX.2,710,326,736 \uf0b7 Undeveloped Plot in Namanve Industrial Park \uf0b7 Absence of an Audit Committee                                                                                                                                                                                    |\n|  6 | 88.0  | NEC Farm Katonga                                                                 | \uf0b7 Budget shortfall of UGX.12,241,202,295 \uf0b7 Outstanding trade creditors UGX.1.908,000 \uf0b7 Failure to realise project objectives and loss of funds UGX.1,409,450,000 \uf0b7 Un-surveyed Land/untitled land blocks 274,378 and 386 \uf0b7 Un installed weighing scale                                                                                                                                                                         |", "metadata": {"page": 206, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 89.   | NEC Tractor Project                 | \uf0b7 Budget short fall of UGX.1,491,639,506 \uf0b7 Outstanding Trade Debtors UGX.1,155,499,320 \uf0b7 Unprofitable business operations - loss of UGX.60,721,203 \uf0b7 Nugatory Expenditure UGX.21,761,163                                                                                                         |\n|---:|:------|:------------------------------------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | 90.0  | NEC Tractor Hire                    | \uf0b7 Unimplemented Activities \uf0b7 Failure to achieve the intended project objectives                                                                                                                                                                                                                  |\n|  1 | 91.0  | NEC Works                           | \uf0b7 Budget shortfall of UGX.2,635,612,812 \uf0b7 Unimplemented Activities \uf0b7 Un-utilised equipment                                                                                                                                                                                                       |\n|  2 | 92.0  | NEC UZIMA                           | \uf0b7 Budget shortfall of UGX.2,779,585,000 \uf0b7 Unimplemented Activities \uf0b7 Unprofitable trading -loss of UGX.385,744,000 \uf0b7 Incomplete water production records                                                                                                                                         |\n|  3 | 93.0  | NEC Luwero industries               | \uf0b7 Unimplemented Activities \uf0b7 Outstanding Trade Debtors UGX.410,966,171 \uf0b7 Failure to dispose-off old assets \uf0b7 Appointment of employees without Terms of service \uf0b7 Irregular secondment of UPDF Personnel \uf0b7 Irregular Medical Insurance Scheme \u2013 UGX.77,792,185                                    |\n|  4 | 94.0  | Uganda Veterans Assistance Board    | \uf0b7 Duplication of activities \uf0b7 Repair of Personal vehicles using UVAB Funds \uf0b7 Failure to implement the mandate of Uganda Veterans Assistance Board                                                                                                                                                |\n|  5 | 95.0  | Uganda Air Cargo                    | \uf0b7 Long outstanding trade creditors worth UGX.13,512,333,853 \uf0b7 Salaries payable amounting to UGX.3,509,535,137 \uf0b7 Increased in Trade debtors from UGX.12,140,152,344 as at 30th June 2017 to UGX.16,524,194,436 as at 30th June 2018 \uf0b7 Lack of Capital for Capitalisation \uf0b7 Grounded C130 Aircraft |\n|  6 |       | AGRICULTURE SECTOR                  |                                                                                                                                                                                                                                                                                                  |\n|  7 | 96.0  | Uganda Coffee Development Authority | \uf0b7 Unspent balances of UGX.1.6 billion \uf0b7 Unimplemented budget activities \uf0b7 Inadequate Controls Surrounding Management of Domestic Arrears - UGX.106,099,093,573                                                                                                                                   |", "metadata": {"page": 207, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 89.        | NEC Tractor Project                                                                                                                                                                                                                                                                           | \uf0b7 Budget short fall of UGX.1,491,639,506 \uf0b7 Outstanding Trade Debtors UGX.1,155,499,320 \uf0b7 Unprofitable business operations - loss of UGX.60,721,203 \uf0b7 Nugatory Expenditure UGX.21,761,163                                                                                                                                                                                                                                                                                                                                  |\n|---:|:-----------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Failure to budget for domestic arrears \uf0b7 Low survival rates of the seedlings planted \uf0b7 Inadequate coffee extension workers \uf0b7 Distribution of seedlings not based on demand \uf0b7 Lack of a farmers\u2019 register \uf0b7 Unfunded priorities \uf0b7 Non-compliance with the revenue collection process for NTR | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |\n|  1 | 97.0       | National Agricultural Research Organization - NARO                                                                                                                                                                                                                                            | \uf0b7 Budget shortfall of UGX.2,038,103,779 \uf0b7 Unimplemented budget activities \uf0b7 Inadequate Controls Surrounding Management of Domestic Arrears - UGX.630,364,872 \uf0b7 Failure to budget for domestic arrears \uf0b7 Lack of land titles leading to encroachment \uf0b7 Lack of a researchers register \uf0b7 Non-compliance with the Non tax Revenue collection process \uf0b7 Failure to operationalize the Agricultural Research Trust fund \uf0b7 Failure to obtain Intellectual Property Rights (IPR) \uf0b7 Staffing Gaps 881 out of 994 positions filled |\n|  2 | 98.0       | Agricultural Technology And Agribusiness Advisory Services Project \u2013 NARO Component                                                                                                                                                                                                           | \uf0b7 Non-implementation of some of the planned activities. \uf0b7 Competitive Grant Scheme (CGS) Funds \uf0d8 Failure to achieve CGS Project objectives \uf0d8 Inadequate financial reporting of CGS projects \uf0b7 Non-execution of performance security and undated Contracts \uf0b7 Delayed completion of Milking Parlor at Nakyesasa \uf0b7 Kiige Satellite station-Incomplete Renovation of two (2) staff houses                                                                                                                                     |\n|  3 | 99.0       | National Animal Genetics Centre and Data Bank                                                                                                                                                                                                                                                 | \uf0b7 Budget shortfall of UGX.2,910,000,000 \uf0b7 Unimplemented budget activities \uf0b7 Non-compliance with commitment control procedures- UGX.149,453,000 \uf0b7 Unbudgeted for domestic arrears- UGX.302,491,433 \uf0b7 Encroachment of ranch Land                                                                                                                                                                                                                                                                                            |", "metadata": {"page": 208, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 89.        | NEC Tractor Project                                                                                                                                                                                                                                                                                                                                                                                                                                              | \uf0b7 Budget short fall of UGX.1,491,639,506 \uf0b7 Outstanding Trade Debtors UGX.1,155,499,320 \uf0b7 Unprofitable business operations - loss of UGX.60,721,203 \uf0b7 Nugatory Expenditure UGX.21,761,163                                                                                                                                                                                                                                                      |\n|---:|:-----------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Loss of Livestock, imported eggs and parent stock \uf0b7 Incomplete construction works in Mazuri Ranch, Njeru Stock Farm, Lusenke Ranch and Nshaara Ranch \uf0b7 Ineligible occupants in staff houses \uf0b7 Un-habitable houses due to fire and lack of roofs \uf0b7 Irregularities in Prior year force account works \uf0b7 Non-compliance with the Non Tax Revenue collection process \uf0b7 Utilisation of revenue at source UGX.68,243,150 \uf0b7 Staffing gaps 142 out 313 positions filled | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                    |\n|  1 | 100.0      | Cotton Development Organization                                                                                                                                                                                                                                                                                                                                                                                                                                  | \uf0b7 Unspent balances of UGX.0.069 billion \uf0b7 Domestic Arrears UGX.317,468,006 \uf0b7 Over stocking of Cotton Lint                                                                                                                                                                                                                                                                                                                                     |\n|  2 | 101.0      | Dairy Development Authority                                                                                                                                                                                                                                                                                                                                                                                                                                      | \uf0b7 Unspent balances of UGX.98,282,172 \uf0b7 Unimplemented Activities \uf0b7 Inadequate Controls Surrounding Management of Domestic Arrears - UGX.252,173,569 \uf0b7 Failure to budget for domestic arrears \uf0b7 Failure to collect Revenue - UGX. 366,052,835 \uf0b7 Untitled land \uf0b7 Non-Operational milk processing factory \uf0b7 Encroachment of school land \uf0b7 Expiry of Performance Security \uf0b7 Failure to collect cess \uf0b7 Staffing Gaps 65 out of 140 positions filled |\n|  3 | 102.0      | National Agricultural Advisory Services-NAADS                                                                                                                                                                                                                                                                                                                                                                                                                    | \uf0b7 Unspent balances of UGX.807,208,268 (0.3%) \uf0b7 Non-implementation of some of the planned activities \uf0b7 Increase in domestic arrears from UGX.52,024,371,979 in the year 2016/2017 to UGX.57,631,295,228 in the current year. \uf0b7 Payment of un-budgeted prior year arrears amounting to UGX.48,634,712,458 \uf0b7 Payment for tea lead agency fees for Kabale and Kisoro districts                                                                    |", "metadata": {"page": 209, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | Unnamed: 0   | TRADE SECTOR                                | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |\n|---:|:-------------|:--------------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | 103.0        | Uganda Development Corporation              | \uf0b7 Uncertainty of viability in investments of; \uf0b7 Lake Victoria Glass Works Limited UGX.215,219,000, \uf0b7 Atiak Sugar Factory-Horyal Investments Holding Company Ltd (HIHC) UGX.19,811,808,120 \uf0b7 Non transfer of shares to Ministry of Science, Technology and Innovations by UDC \uf0b7 Luwero Fruit factory Land not titled and valued \uf0b7 Limited progress on the development of the fruit factory \uf0b7 Delayed commencement of the fruit processing Plant \uf0b7 Investment of funds in Isingiro Fruit Factory without a memorandum of understanding \uf0b7 Failure to takeover Embassy House \uf0b7 Failure to take over Government interest in Munyonyo Commonwealth Resort Limited \uf0b7 Delays in transferring the supervision role of Phenix Logistics (Uganda) Limited to UDC |\n|  1 | 104.0        | Uganda National Bureau of Standards         | \uf0b7 Budget shortfall of UGX.1,487,803,407 (7%). \uf0b7 Non-implementation of planned activities \uf0b7 Staffing Gaps - 334 posts vacant representing a 46% vacancy level \uf0b7 Failure to implement entity mandate                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |\n|  2 |              | TOURISM SECTOR                              |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |\n|  3 | 105.0        | Uganda Hotel and Tourism Training Institute | \uf0b7 Inadequate controls surrounding domestic arrears- UGX.375,262,369 \uf0b7 Long outstanding receivables-UGX.124,268,897 \uf0b7 Subvention funding shortfalls-UGX.150,000,000 \uf0b7 Lack of a capital budget \uf0b7 Lack of approved strategic plan \uf0b7 Officers in acting capacities beyond the recommended period \uf0b7 Failure to collect training levy \uf0b7 Lack of information Technology Policy \uf0b7 Unsatisfactory attainment of the objectives of the Institute\u2019s establishment                                                                                                                                                                                                                                                                                               |", "metadata": {"page": 211, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | Unnamed: 0   | TRADE SECTOR                                               | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                         |\n|---:|:-------------|:-----------------------------------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0   | \uf0b7 Lack of regulations to operationalize the HTTI Act, 2015 | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                         |\n|  1 | 106.0        | Uganda Tourism Board                                       | \uf0b7 Unspent balances of UGX.8,588,336,986 \uf0b7 Non-implementation of planned activities \uf0b7 Mischarge of Expenditure - UGX.539,557,555 \uf0b7 Un-supported travel abroad \u2013UGX. 310,833,763 \uf0b7 Lack of policy on selection of entities or programs to support \uf0b7 Lack of Organogram \uf0b7 Lack of Records management Policy \uf0b7 Inadequate Store \uf0b7 Inadequate Licensing regulations                     |\n|  2 | 107.0        | Uganda Wildlife Conservation & Education Center (UWEC)     | \uf0b7 Stalled Construction of the Floating Restaurant (Pier) \uf0b7 Inadequate Maintenance of Accommodation Facilities \uf0b7 Staffing Gaps 39 out of 59 positions filled                                                                                                                                                                                                                        |\n|  3 | 108.0        | Nile Hotel International                                   | \uf0b7 Non-implementation of planned activities \uf0b7 Lack of Investment guidelines \uf0b7 Lack of mechanism to follow-up revenue collected by the Concessioner \uf0b7 Delayed takeover of Nile Hotel by UDC \uf0b7 Un authorized procurement of a computerized Financial Management Information Systems \uf0b7 Board of Directors Overriding Management Responsibility \uf0b7 Continuous stay of Board of Directors |\n|  4 | 109.0        | Uganda Wildlife research and training institute            | \uf0b7 Revenue Shortfall-UGX.363,085,041 \uf0b7 Lack of a capital budget \uf0b7 Lack of direct out let for the institute students \uf0b7 Governance (Academic and Research Board (ARB), no member from the academic Board and failure to meet gender balance requirements) \uf0b7 Lack of regulations to operationalize the UWRTI Act, 2016 \uf0b7 Failure to Undertake research                                 |\n|  5 | 110.0        | Uganda Wildlife Authority                                  | \uf0b7 Non-implementation of planned activities despite 159% revenue performance. \uf0b7 Un-accounted for funds - UGX.313,909,855 \uf0b7 Non Remittance of Revenue to the District Local Authorities.                                                                                                                                                                                             |", "metadata": {"page": 212, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | Unnamed: 0   | TRADE SECTOR                                                                                     | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |\n|---:|:-------------|:-------------------------------------------------------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0   | \uf0b7 Advances to Individual Personal Accounts-UGX.675,081,912. \uf0b7 Lack of Certificates of compliance | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |\n|  1 |              | HEALTH SECTOR                                                                                    |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |\n|  2 | 111.0        | Uganda Aids Commission                                                                           | \uf0b7 Unspent balances \u2013 UGX.116,990,840 \uf0b7 Long outstanding domestic arrears \u2013 UGX.98,881,576 \uf0b7 Uncollected revenue arrears \u2013 UGX.74,600,000 \uf0b7 Failure to formulate Regulations \uf0b7 Award of Contract in Foreign currency \u2013 USD 16,525.66 \uf0b7 Direct Procurements \u2013 UGX.36,978,521                                                                                                                                                                                                                                                                                                                                                                                                                                                |\n|  3 | 112.0        | Uganda Heart Institute                                                                           | \uf0b7 Budget shortfall - UGX.346,379,949 \uf0b7 Unspent balances - UGX.1,011,533,283 \uf0b7 Contracts above estimated prices - UGX.694,476,276                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |\n|  4 | 113.0        | National Drugs Authority                                                                         | \uf0b7 Shortfall in Revenue \u2013 UGX.2,362,404,483 \uf0b7 Planned activities not implemented - UGX 25,996,713,000 \uf0b7 Failure to revalue Non-current assets \uf0b7 Long Outstanding receivables - UGX.22,338,224,283 \uf0b7 Non-delivery of items paid for during installation of Microbiology Laboratory - USD 42,691 \uf0b7 Inadequate staffing at regional offices \uf0b7 Inadequate inspection by NDA Inspectors \uf0b7 30 Pharmacies and drug shops out of 89 operating without a valid certificate of suitability of premises and valid operating license \uf0b7 Non-separation of expired drugs from unexpired ones noted in 31 out of 89 drug shops and pharmacies \uf0b7 Contracts awarded above budgeted provision \u2013 UGX.82,222,500 \uf0b7 Board not fully constituted |\n|  5 | 114.0        | National Medical Stores (NMS)                                                                    | \uf0b7 Unsupported CDC project (receivable) - UGX 8,091,650,000 \uf0b7 Failure to provide for position of Deputy General Manager \uf0b7 Delay in execution of signed contracts - UGX 185,670,619                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |\n|  6 | 115.0        | Uganda Virus Research Institute                                                                  | \uf0b7 Planned activities worth UGX.431,654,959 not implemented \uf0b7 Staff on extended probation periods \uf0b7 Non-replacement of the asbestos sheets                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |", "metadata": {"page": 213, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | Unnamed: 0   | TRADE SECTOR                                                                                                           | Unnamed: 2                                                                                                                                                                                                                                                                                                                         |\n|---:|:-------------|:-----------------------------------------------------------------------------------------------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0   | \uf0b7 Non-submission of final completion certificate for the contract for replacement of asbestos sheets - UGX.137,155,200 | Unnamed: 2                                                                                                                                                                                                                                                                                                                         |\n|  1 | 116.0        | Uganda Cancer Institute                                                                                                | \uf0b7 Unspent balances UGX.1,421,808,924 \uf0b7 Under-staffing - 294 approved positions, only 209 posts were filled, leaving 85 (29%) vacancies vacant.                                                                                                                                                                                     |\n|  2 | 117.0        | Joint Clinical Research Centre                                                                                         | \uf0b7 Long outstanding Receivables (UGX 4,689,310,000) \uf0b7 Outstanding PAYE arrears of UGX 1,933,190,000 \uf0b7 Absence of an Evaluation Committee \uf0b7 Irregular use of direct procurements                                                                                                                                                     |\n|  3 | 118.0        | Health Service Commission                                                                                              | \uf0b7 Unspent balances of UGX.270,768,815 \uf0b7 Payables totaling UGX.82,918,252 \uf0b7 Advertised positions that did not attract candidates \uf0b7 Staffing gaps \uf0b7 Lack of standing orders for the health service \uf0b7 Use of Non- Prequalified Firms                                                                                                  |\n|  4 | 119.0        | Uganda Medical and Dental Practitioner's council                                                                       | \uf0b7 Inconsistencies in the Calculation of Depreciation \uf0b7 Outdated procedures in the Financial Procedures Manual \uf0b7 Staffing Gaps \uf0b7 Non-deduction of Withholding Tax (UGX 2,430,540)                                                                                                                                                   |\n|  5 | 120.0        | Uganda Allied Health Profession Council                                                                                | \uf0b7 Revenue shortfalls (UGX.550,112,006) \uf0b7 Unauthorized expenditure (UGX. 444,836,577) \uf0b7 Inconsistencies in depreciation rates \uf0b7 Uncompleted works for remodeling and renovation of Allied Health Professionals Council house \uf0b7 Staffing gaps \uf0b7 Failure to gazette recognized training institutions and licensed allied health units |\n|  6 |              | WORKS SECTOR                                                                                                           |                                                                                                                                                                                                                                                                                                                                    |\n|  7 | 121.0        | Uganda Road Fund                                                                                                       | \uf0b7 Undisclosed non-produced assets worth UGX.1,510,000,000 \uf0b7 Mischarge of expenditure \u2013 UGX.418,598,288 \uf0b7 Reporting Inconsistencies \uf0b7 Governance Issues \uf0d8 Unsigned board minutes                                                                                                                                                    |", "metadata": {"page": 214, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | Unnamed: 0   | TRADE SECTOR                                                                                                                                                                                                                                                                | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |\n|---:|:-------------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0   | \uf0d8 Non consideration of internal audit reports by the board \uf0b7 Unrecovered PAYE amounting to UGX.55,602,000 \uf0b7 Emergency road funds \uf0d8 Unverified emergency sites \uf0d8 Inadequate emergency intervention fund \uf0b7 Failure to apply the allocation formula for road maintenance funds | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |\n|  1 | 122.0        | Civil Aviation Authority (for the year ended 30th June 2016)                                                                                                                                                                                                                | \uf0b7 Entebbe International Airport -Expansion Project Management \uf0d8 Inconsistencies in the operationalization of the requirements of the agreements signed \uf0d8 Absence of evidence of involvement of an independent consultant and verification report during the year ended 30 June 2016 \uf0d8 Need for a technical and final audit of the project \uf0b7 Management of Trade and Other Payables and Supplier Relationships \uf0b7 Recovery of Receivables from Government Entities \uf0d8 Nakasongola Project Funding-Ugx 23 Billion \uf0d8 Non-existence of recovery plan for Government debts \uf0b7 Compliance with safety regulations requirements - ICAO Safety Report \uf0b7 Corporate Governance (failure to assess likelihood of fraud or its consequences, absence of whistle blowing policy and no fraud Tracker) |\n|  2 | 123.0        | North Eastern Road-Corridor Asset Management Project (NERAMP)                                                                                                                                                                                                               | \uf0b7 Financial statements May not be suitable for another purpose. \uf0b7 Maintenance of one bank account denominated in United States Dollars with Bank of Uganda.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |\n|  3 | 124.0        | Busega \u2013 Mpigi Road Project                                                                                                                                                                                                                                                 | \uf0b7 Funds Utilization \uf0d8 Diversion of Project funds \u2013 UGX.36,431,557,233 \uf0b7 Low disbursement of project funds \uf0b7 Delayed procurement                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |", "metadata": {"page": 215, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | S/N   | ENTITY                                                                                    | BASIS OF OPINION                                                 | KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS                                                                                                                                                                                                                    |\n|---:|:------|:------------------------------------------------------------------------------------------|:-----------------------------------------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |       | EDUCATION SECTOR                                                                          |                                                                  |                                                                                                                                                                                                                                                                                                |\n|  1 | 1.0   | Mandela National Stadium Limited - Namboole                                               | \uf0b7 Irregular Disclosure of Going Concern                          | \uf0b7 Accumulation of Payables to UGX. 4,152,001,314 as at 30th June 2018. \uf0b7 Accumulation of Receivables to UGX.1,772,813,135 as at 30th June 2018. \uf0b7 Revenue shortfall of UGX 694,000,000 (15%) \uf0b7 Irregularities in outsourcing of Mandela Sports Hotel \uf0b7 Increased Encroachment on Stadium Land. |\n|  2 |       | ENERGY SECTOR                                                                             |                                                                  |                                                                                                                                                                                                                                                                                                |\n|  3 | 2.0   | Uganda Electricity Distribution Company Ltd (UEDCL) \u2013 6 month period ended 30th June 2017 | \uf0b7 Inappropriate assumptions on the useful life of utility assets | \uf0b7 Failure to allot shares for converted loan equity worth UGX.249,968,844,000 \uf0b7 Outstanding amount from Umeme Ltd amounting UGX.65 billion                                                                                                                                                     |", "metadata": {"page": 216, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | S/N        | ENTITY                                                                                                                                   | BASIS OF OPINION                         | KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |\n|---:|:-----------|:-----------------------------------------------------------------------------------------------------------------------------------------|:-----------------------------------------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Un-recognised revenue from the assets leased to UMEME Ltd by UEDCL \uf0b7 Long outstanding receivables amounting UGX.68 bn from government. | Unnamed: 2                               | Unnamed: 3                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |\n|  1 |            | ACCOUNTABILITY SECTOR                                                                                                                    |                                          |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |\n|  2 | 3.0        | Uganda Investment Authority (UIA)                                                                                                        | \uf0b7 Misleading Statements of Appropriation | \uf0b7 Budget shortfall of UGX.231,440,372 \uf0b7 Un-implement planned activities worth UGX.2,240,725,000 \uf0b7 Unauthorized excess expenditure above appropriated amount of UGX.3,821,846,055 \uf0b7 Outstanding payables of UGX.2,326,247,505 \uf0b7 Diversion of UGX.1,000,000,000 Meant for a Feasibility Study and Project Report for Kampala Industrial and Business Park, Namanve \uf0b7 Failure to Revise the Service Charge from 0.5% and Ground Rent for Leased Land \uf0b7 Cancelled Procurements worth UGX.2,417,186,147 \uf0b7 Unplanned Procurements - UGX.412,125,972 \uf0b7 Ineligible Revision of Contract Price by more than 15% -UGX.82,826,140 \uf0b7 Irregular Contract Amendment for Additional Quantities \uf0b7 Missing personal files for Executive Assistant to the Executive Director, Personal Assistant and Office Assistant |\n|  3 |            | SCIENCE SECTOR                                                                                                                           |                                          |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |", "metadata": {"page": 217, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 4.   | Uganda National Council of Science and Technology   | \uf0b7 Unaccounted for Funds - UGX.179,858,250                                                                                                        | \uf0b7 Budget shortfall of UGX.6,134,974,000 \uf0b7 Lack of operational guidelines for the Innovation Fund Management \uf0b7 Inspections of Projects \uf0b7 Lack of a fully constituted Governing Council                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |\n|---:|:-----|:----------------------------------------------------|:-------------------------------------------------------------------------------------------------------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |      | INFORMATION AND COMMUNICATION TECHNOLOGY SECTOR     |                                                                                                                                                  |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |\n|  1 | 5.0  | Uganda Broadcasting Corporation (UBC)               | \uf0b7 Payment for non- disclosed payables - UGX.494,913,134 \uf0b7 Unsupported Trade Payables - UGX.3,606,663,131 \uf0b7 Unaccounted for Funds UGX 163,252,000 | \uf0b7 Revenue shortfall of UGX.23.740bn\u2013 received UGX.12.540bn out of the budget of UGX.36.280bn \uf0b7 Other Payables - UGX.46,332,244,709 \uf0b7 Trade and other receivables - increased by 92% from UGX.13bn in the financial year 2016/17 to UGX.25bn in the FY 2017/2018. \uf0b7 Management of Bank Accounts \uf0b7 Remuneration of the Revamp Committee members \uf0b7 Review of the Revamp Committee outputs \uf0b7 Inconsistency in the tenure of Managing Director \uf0b7 Review of performance of the Board of Directors \uf0b7 Review of Internal Audit performance \uf0b7 Irregular recruitment of staff/Head Hunting \uf0b7 Procurement of Production Cameras and Accessories \u2013 UGX.236,921,112 \uf0b7 Irregular inclusion of a signatory on a Bank Account |\n|  2 |      | JLOS                                                |                                                                                                                                                  |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |", "metadata": {"page": 218, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 6.   | Law Development Centre          | \uf0b7 Mischarge of Expenditure UGX. 143,520,000                                          | \uf0b7 Budget Shortfall UGX. 1,092,987,150 \uf0b7 Failure to implement activities \uf0b7 Domestic Arrears UGX. 1,295,479,419 \uf0b7 Non-deduction of PAYE Tax and NSSF Standard contribution on gratuity payment of UGX. 905,280,000 \uf0b7 Delayed acquisition of Land titles at Kibuga, Makerere, Kagugube, Kibuga Kyadondo West Buganda, Bukoto, Sabaadu and Kyadondo Mengo                                                             |\n|---:|:-----|:--------------------------------|:-------------------------------------------------------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |      | TRADE SECTOR                    |                                                                                      |                                                                                                                                                                                                                                                                                                                                                                                                                   |\n|  1 | 7.0  | Uganda Export Promotion Board   | \uf0b7 Mischarges of Expenditure- UGX.33,338,574 \uf0b7 Un-accounted for funds- UGX.50,660,500 | \uf0b7 Budget shortfall of UGX.440,174,957 (14%). \uf0b7 Non-implementation of planned activities \uf0b7 Lack of Certificate of compliance to National Development Plans (NDPs) \uf0b7 Non Deduction of PAYE from staff - UGX.28,515,000                                                                                                                                                                                              |\n|  2 |      | WORKS SECTOR                    |                                                                                      |                                                                                                                                                                                                                                                                                                                                                                                                                   |\n|  3 | 8.0  | Uganda National Roads Authority | \uf0b7 Mischarge of expenditure - UGX.314,601,320,733                                     | \uf0b7 Accumulation of domestic arrears to UGX.224,723,792,116 as at 30th June 2018 from UGX.288,712,880,023 last year. \uf0b7 Payment of unbudgeted domestic arrears amounting to UGX.257,342,732,289 \uf0b7 Nugatory expenditure amounting to UGX.15,509,054,863 in interest on delayed payments. \uf0b7 Budget Shortfall of UGX.1,327,579,924,254. \uf0b7 Unspent balance of UGX.153,101,449,686. \uf0b7 Failure to deliver planned outputs. |", "metadata": {"page": 219, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 6.         | Law Development Centre                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          | \uf0b7 Mischarge of Expenditure UGX. 143,520,000                       | \uf0b7 Budget Shortfall UGX. 1,092,987,150 \uf0b7 Failure to implement activities \uf0b7 Domestic Arrears UGX. 1,295,479,419 \uf0b7 Non-deduction of PAYE Tax and NSSF Standard contribution on gratuity payment of UGX. 905,280,000 \uf0b7 Delayed acquisition of Land titles at Kibuga, Makerere, Kagugube, Kibuga Kyadondo West Buganda, Bukoto, Sabaadu and Kyadondo Mengo            |\n|---:|:-----------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:------------------------------------------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Implementation of Road maintenance projects; \uf0d8 Absence of detailed road condition assessment \uf0d8 Delayed advance payment \uf0d8 Expired and Invalid performance guarantees \uf0d8 Delayed payment of interim payment certificates \uf0d8 Delayed project works against schedule. \uf0d8 Overpayment \u2013 UGX.1,602,149,696 \uf0b7 Long outstanding receivables \u2013 UGX.414,712,475,445 \uf0b7 Potential loss of funds due to Contingent Liabilities amounting to UGX.430,013,722,276. \uf0b7 Delayed return of residual titles to PAPs \uf0b7 Un-utilized Road Maintenance project funds \u2013 UGX.2,907,291,011 | Unnamed: 2                                                        | Unnamed: 3                                                                                                                                                                                                                                                                                                                                                       |\n|  1 | 9.0        | Uganda Railway Corporation                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      | \uf0b7 Overstatement of revaluation gains on PPE \u2013 UGX.169,750,536,720 | \uf0b7 Unspent balance of UGX.15,185,202,331 \uf0b7 Doubtful receivables not provided for \u2013 UGX.11,389,270,000 \uf0b7 Increase in trade and other receivables from UGX.15,870,630,000 to UGX.17,276,742,000 \uf0b7 Increase in trade and other payables by 27% from UGX.4,956,919,000 to UGX.6,287,874,000 \uf0b7 Absence of a joint verification report on termination of the concession |", "metadata": {"page": 220, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | S/N                                | ENTITY                                                                                                          | REMARK                                                    |\n|---:|:-----------------------------------|:----------------------------------------------------------------------------------------------------------------|:----------------------------------------------------------|\n|  0 |                                    | EDUCATION SECTOR                                                                                                |                                                           |\n|  1 | 1.                                 | Nakivubo war memorial Stadium                                                                                   | \uf0b7 Audit not done as No Financial Statements were produced |\n|  2 |                                    | LANDS SECTOR                                                                                                    |                                                           |\n|  3 | 2.                                 | National Housing & Construction Company Limited                                                                 | \uf0b7 Un-completed Audit                                      |\n|  4 |                                    | ENERGY SECTOR                                                                                                   |                                                           |\n|  5 | 3.                                 | Uganda Electricity Distribution Company Ltd (UEDCL) \u2013 2017/18                                                   | \uf0b7 Un-completed Audit                                      |\n|  6 |                                    | WORKS SECTOR                                                                                                    |                                                           |\n|  7 | 4.                                 | Road Sector Support Project 5 (RSSP5) Bumbobi- Lwakhaka and Rukungiri-Kihihi-Ishasha/Kanungu road works project | \uf0b7 Audit in-progress                                       |\n|  8 | 5.                                 | Albertine region sustainable development project (ARSDP)                                                        | \uf0b7 Audit in-progress                                       |\n|  9 |                                    | ACCOUNTABILITY SECTOR                                                                                           |                                                           |\n| 10 | 6.                                 | Uganda Livestock Industries                                                                                     | \uf0b7 Audit not done                                          |\n| 11 | 7.                                 | Credit Reference Bureau                                                                                         | \uf0b7 Audit not done                                          |\n| 12 | 8.                                 | Micro Finance Support Centre (MSCL)                                                                             | \uf0b7 Audit not done                                          |\n| 13 | 9.                                 | Custodian Board                                                                                                 | \uf0b7 Un-completed Audit                                      |\n| 14 |                                    | HEALTH SECTOR                                                                                                   |                                                           |\n| 15 | Uganda Nurses and Midwives Council | \uf0b7 Un-completed Audit                                                                                            |                                                           |", "metadata": {"page": 221, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | SN.   | ENTITY      | BASIS FOR QUALIFIED OPINION                      | SUMMARY OF ISSUES                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |\n|---:|:------|:------------|:-------------------------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |       | GULU BRANCH |                                                  |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |\n|  1 | 1.0   | Amuru DLG   | \uf0b7 Mischarged expenditure \uf0b7 Unaccounted for funds | \uf0b7 Performance of Youth Livelihood Programme \uf0b7 Funding of the program \uf0b7 Non \u2013 compliance with the repayment schedule \uf0b7 Transfer of recovered funds to the recovery account in BOU \uf0b7 Inspection of performance of youth projects \uf0b7 Non \u2013 existence of Youth Interest Groups \uf0b7 Implementation of the Uganda Road Fund \uf0b7 Budget performance \uf0b7 Status of implementation \uf0b7 Summary of exceptions raised in the PPDA report \uf0b7 Management of natural resources \uf0b7 Lack of legal ownership of land, forests reserves and wetlands \uf0b7 Lack of land office and staffing \uf0b7 Unlicensed activities on natural resources \uf0b7 Management of capitation grants \uf0b7 Disclosure of capitation grants in financial statements \uf0b7 Basic medical equipment \uf0b7 Status of basic medical equipment \uf0b7 Lack of competent staff to handle medical equipment \uf0b7 Non utilization of medical equipment |", "metadata": {"page": 223, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    |   2. | Apac DLG   | \uf0b7 Unsupported expenditure transactions \uf0b7 Unexplained adjustment   | \uf0b7 Performance of Youth Livelihood Programme \uf0b7 Funding of the program \uf0b7 Non \u2013 compliance with the repayment schedule \uf0b7 Transfer of recovered funds to the recovery account in BOU \uf0b7 Inspection of performance of youth projects \uf0b7 Implementation of the Uganda Road Fund \uf0b7 Budget performance \uf0b7 Status of implementation \uf0b7 Unsupported domestic arrears \uf0b7 Unbudgeted for domestic arrears \uf0b7 Loss of district motor cycles \uf0b7 Outstanding electricity bill \uf0b7 Management of natural resources \uf0b7 Lack of legal ownership of land, forest reserves and wetlands \uf0b7 Unlicensed/illegal activities on Natural Resources \uf0b7 Physical Planning Committees \uf0b7 Existence of Physical Planning Committee \uf0b7 Capitation grant in Aninolal Primary school \uf0b7 Disclosure of capitation grant funds in financial statements \uf0b7 Status of basic medical equipment \uf0b7 Inventory of Medical Equipment \uf0b7 Condition of Medical Equipment   |\n|---:|-----:|:-----------|:------------------------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    3 | Kitgum DLG | \uf0b7 Unaccounted for funds                                           | \uf0b7 Performance of Youth Livelihood Programme \uf0b7 Funding of the programme \uf0b7 Non- compliance with the repayment schedule \uf0b7 Transfer of recovered funds to the recovery account in BOU \uf0b7 Inspection of performance of youth projects \uf0b7 Implementation of the Uganda Road Funds \uf0b7 Budget performance                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |", "metadata": {"page": 224, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 2.         | Apac DLG                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              | \uf0b7 Unsupported expenditure transactions \uf0b7 Unexplained adjustment   | \uf0b7 Performance of Youth Livelihood Programme \uf0b7 Funding of the program \uf0b7 Non \u2013 compliance with the repayment schedule \uf0b7 Transfer of recovered funds to the recovery account in BOU \uf0b7 Inspection of performance of youth projects \uf0b7 Implementation of the Uganda Road Fund \uf0b7 Budget performance \uf0b7 Status of implementation \uf0b7 Unsupported domestic arrears \uf0b7 Unbudgeted for domestic arrears \uf0b7 Loss of district motor cycles \uf0b7 Outstanding electricity bill \uf0b7 Management of natural resources \uf0b7 Lack of legal ownership of land, forest reserves and wetlands \uf0b7 Unlicensed/illegal activities on Natural Resources \uf0b7 Physical Planning Committees \uf0b7 Existence of Physical Planning Committee \uf0b7 Capitation grant in Aninolal Primary school \uf0b7 Disclosure of capitation grant funds in financial statements \uf0b7 Status of basic medical equipment \uf0b7 Inventory of Medical Equipment \uf0b7 Condition of Medical Equipment   |\n|---:|:-----------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:------------------------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Status of implementation \uf0b7 Pension and gratuity arrears \uf0b7 Local revenue shortfall \uf0b7 Unaccounted for SFG funds \uf0b7 Diversion of funds to non- budgeted for projects \uf0b7 Abandoned construction of motorized water solar system in Loborom HCIII Labongo Layamo sub counties \uf0b7 Summary of exceptions raised in the PPDA report \uf0b7 Management of natural resources \uf0b7 Lack of legal ownership of land, forests reserves and wetlands \uf0b7 Unlicensed Activities on Natural Resources \uf0b7 Absence of a District Environmental Committee \uf0b7 Management of road equipment \uf0b7 Failure to Maintain Road Equipment Records \uf0b7 Status of basic medical equipment \uf0b7 Absence of Basic Medical Equipment \uf0b7 Poor condition of medical equipment \uf0b7 Lack of qualified staff to Operate medical equipment in Health Units \uf0b7 Physical planning committee \uf0b7 Existence of Physical Planning Committee | Unnamed: 2                                                        | Unnamed: 3                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |\n|  1 | 4.0        | Kole DLG \uf0b7                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            | Funds not accounted for                                           | \uf0b7 Performance of Youth Livelihood Programme \uf0b7 Implementation of the Uganda Road Funds \uf0b7 Budget Performance \uf0b7 Status of implementation of URF \uf0b7 Under collection of local revenue \uf0b7 Summary of exceptions raised in the PPDA report \uf0b7 Physical Planning Committee \uf0b7 Existence of Physical Planning Committee                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |", "metadata": {"page": 225, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 2.         | Apac DLG                                                                                                                                                                | \uf0b7 Unsupported expenditure transactions \uf0b7 Unexplained adjustment                                                                                                                        | \uf0b7 Performance of Youth Livelihood Programme \uf0b7 Funding of the program \uf0b7 Non \u2013 compliance with the repayment schedule \uf0b7 Transfer of recovered funds to the recovery account in BOU \uf0b7 Inspection of performance of youth projects \uf0b7 Implementation of the Uganda Road Fund \uf0b7 Budget performance \uf0b7 Status of implementation \uf0b7 Unsupported domestic arrears \uf0b7 Unbudgeted for domestic arrears \uf0b7 Loss of district motor cycles \uf0b7 Outstanding electricity bill \uf0b7 Management of natural resources \uf0b7 Lack of legal ownership of land, forest reserves and wetlands \uf0b7 Unlicensed/illegal activities on Natural Resources \uf0b7 Physical Planning Committees \uf0b7 Existence of Physical Planning Committee \uf0b7 Capitation grant in Aninolal Primary school \uf0b7 Disclosure of capitation grant funds in financial statements \uf0b7 Status of basic medical equipment \uf0b7 Inventory of Medical Equipment \uf0b7 Condition of Medical Equipment   |\n|---:|:-----------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Management of Natural Resources \uf0b7 Lack of legal ownership of land, forests reserves and wetlands \uf0b7 Status of Basic Medical Equipment \uf0b7 Condition of Medical Equipment | Unnamed: 2                                                                                                                                                                             | Unnamed: 3                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |\n|  1 | 5.0        | Lira DLG                                                                                                                                                                | \uf0b7 Mischarged expenditure \uf0b7 Unaccounted for funds \uf0b7 Unreconciled payments on the Lira DLG General Account \uf0b7 Unexplained payments \uf0b7 Unacknowledged remittances to Financial Institutions | \uf0b7 Performance of Youth Livelihood Programme \uf0b7 Funding of the Programme \uf0b7 Non-compliance with the repayment schedule \uf0b7 Failure to Transfer recovered funds to the recovery account in BOU \uf0b7 Implementation of the Uganda Road Fund \uf0b7 Budget Performance \uf0b7 Status of Implementation \uf0b7 Under collection of local revenue \uf0b7 Unpaid salaries, pension and gratuity arrears \uf0b7 Understaffing \uf0b7 Summary of exceptions raised in the PPDA audit report \uf0b7 Management of Natural Resources \uf0b7 Unlicensed activities on natural resources \uf0b7 Management of solid waste at Aler Farm \uf0b7 Physical Planning Committee \uf0b7 Existence of Physical Planning Committee \uf0b7 Status of Basic Medical Equipment \uf0b7 Condition of Medical Equipment                                                                                                                                                                                           |\n|  2 | 6.0        | Pader DLG \uf0b7 \uf0b7                                                                                                                                                           | Un-disclosed Advances Unaccounted for Funds                                                                                                                                            | \uf0b7 Performance of Youth Livelihood Programme \uf0b7 Funding of the Program \uf0b7 Noncompliance with the Repayment Schedule \uf0b7 Failure to transfer recovered funds to the recovery account in BOU \uf0b7 Inspection of Performance of Youth projects \uf0b7 Implementation of the Uganda Road Funds \uf0b7 Budget Performance \uf0b7 Status of implementation                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |", "metadata": {"page": 226, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 2.         | Apac DLG                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      | \uf0b7 Unsupported expenditure transactions \uf0b7 Unexplained adjustment   | \uf0b7 Performance of Youth Livelihood Programme \uf0b7 Funding of the program \uf0b7 Non \u2013 compliance with the repayment schedule \uf0b7 Transfer of recovered funds to the recovery account in BOU \uf0b7 Inspection of performance of youth projects \uf0b7 Implementation of the Uganda Road Fund \uf0b7 Budget performance \uf0b7 Status of implementation \uf0b7 Unsupported domestic arrears \uf0b7 Unbudgeted for domestic arrears \uf0b7 Loss of district motor cycles \uf0b7 Outstanding electricity bill \uf0b7 Management of natural resources \uf0b7 Lack of legal ownership of land, forest reserves and wetlands \uf0b7 Unlicensed/illegal activities on Natural Resources \uf0b7 Physical Planning Committees \uf0b7 Existence of Physical Planning Committee \uf0b7 Capitation grant in Aninolal Primary school \uf0b7 Disclosure of capitation grant funds in financial statements \uf0b7 Status of basic medical equipment \uf0b7 Inventory of Medical Equipment \uf0b7 Condition of Medical Equipment   |\n|---:|:-----------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:------------------------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Unpaid Pensions Arrears \uf0b7 Under Collection of Local Revenue \uf0b7 Non-disbursement of YLP Project Funds to Youth Interest Groups \uf0b7 Summary of exceptions raised in the PPDA audit report \uf0b7 Management of natural resources \uf0b7 Lack of legal ownership of land, forests reserves and wetlands \uf0b7 Unlicensed /illegal activities on Natural resources \uf0b7 Status of Basic Medical Equipment \uf0b7 Physical Planning Committee \uf0b7 Existence of Physical Planning Committee \uf0b7 Performance of Physical Planning the Committee | Unnamed: 2                                                        | Unnamed: 3                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |\n|  1 |            | KAMPALA BRANCH                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |                                                                   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |\n|  2 | 7.0        | Mukono MC                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     | Misstatement of Financial Statement                               | \uf0b7 Budget Performance under Uganda Road Fund \uf0b7 Under collection of Revenue - Property Tax \uf0b7 Compliance Matters \uf0b7 Lack of a landfill at the compositing facility \uf0b7 Lack of Contract management plans and Implementation Reports \uf0b7 Construction of a 10 bed Maternity ward at Goma HC III \uf0b7 Lack of a contract Implementation plan and Supervision Reports                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |\n|  3 |            | MASAKA BRANCH                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |                                                                   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |\n|  4 |            |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |                                                                   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |\n|  5 | 8.0        | Lyantonde DLG                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 | \uf0b7 Mischarged of expenditure                                       | \uf0b7 YLP-Low Recovery of Funds \uf0b7 URF-Performance of URF                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |", "metadata": {"page": 227, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 2.         | Apac DLG            | \uf0b7 Unsupported expenditure transactions \uf0b7 Unexplained adjustment                                                                                               | \uf0b7 Performance of Youth Livelihood Programme \uf0b7 Funding of the program \uf0b7 Non \u2013 compliance with the repayment schedule \uf0b7 Transfer of recovered funds to the recovery account in BOU \uf0b7 Inspection of performance of youth projects \uf0b7 Implementation of the Uganda Road Fund \uf0b7 Budget performance \uf0b7 Status of implementation \uf0b7 Unsupported domestic arrears \uf0b7 Unbudgeted for domestic arrears \uf0b7 Loss of district motor cycles \uf0b7 Outstanding electricity bill \uf0b7 Management of natural resources \uf0b7 Lack of legal ownership of land, forest reserves and wetlands \uf0b7 Unlicensed/illegal activities on Natural Resources \uf0b7 Physical Planning Committees \uf0b7 Existence of Physical Planning Committee \uf0b7 Capitation grant in Aninolal Primary school \uf0b7 Disclosure of capitation grant funds in financial statements \uf0b7 Status of basic medical equipment \uf0b7 Inventory of Medical Equipment \uf0b7 Condition of Medical Equipment   |\n|---:|:-----------|:--------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | Unnamed: 1          | \uf0b7 Under Collection of Local Revenue \uf0b7 Delayed disbursement of YLP funds 2017/18 \uf0b7 Unlicensed activities on Natural Resources \uf0b7 Condition of Medical Equipment | Unnamed: 3                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |\n|  1 |            | MBARARA BRANCH      |                                                                                                                                                               |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |\n|  2 | 9.0        | Ishaka- Bushenyi MC | \uf0b7 Missing Procurement Records                                                                                                                                 | \uf0b7 Incompletely constituted Urban Physica \uf0b7 Planning Committee Incompletely constituted Urban Physical Planning Committee \uf0b7 Condition of Medical Equipment in Health Centre IV \uf0b7 Inadequate Equipment for Garbage Collection and Disposal                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |\n|  3 |            | MOROTO BRANCH       |                                                                                                                                                               |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |\n|  4 | 10.0       | Kotido DLG          | \uf0b7 Unsupported Pension Payments                                                                                                                                | \uf0b7 YLP-Low Recovery of Funds \uf0b7 URF-Performance of URF \uf0b7 Release of Funds for the implementation of Duplicated Sub-Projects under NUSAF III \uf0b7 Un-Spent Conditional Grant \uf0b7 Under-Collection of Local Revenue \uf0b7 Delays in Implementation of NUSAF Sub- Projects \uf0b7 Construction of Council Hall \uf0b7 Incomplete and abandoned Contractual Obligations \uf0b7 Un-Sustainable Accumulation of Domestic Arrears \uf0b7 Lack of Land Titles \uf0b7 Inadequate Infrastructure in UPE Schools \uf0b7 Composition of Physical Planning Committee                                                                                                                                                                                                                                                                                                                                                                                                |\n|  5 | 11.0       | Amudat DLG          | \uf0b7 Unsupported domestic arrears                                                                                                                                | \uf0b7 YLP-Low Recovery of Funds \uf0b7 URF-Performance of URF                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |", "metadata": {"page": 228, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 2.         | Apac DLG                                                                                                                                                                                                                                                                                                                             | \uf0b7 Unsupported expenditure transactions \uf0b7 Unexplained adjustment                                          | \uf0b7 Performance of Youth Livelihood Programme \uf0b7 Funding of the program \uf0b7 Non \u2013 compliance with the repayment schedule \uf0b7 Transfer of recovered funds to the recovery account in BOU \uf0b7 Inspection of performance of youth projects \uf0b7 Implementation of the Uganda Road Fund \uf0b7 Budget performance \uf0b7 Status of implementation \uf0b7 Unsupported domestic arrears \uf0b7 Unbudgeted for domestic arrears \uf0b7 Loss of district motor cycles \uf0b7 Outstanding electricity bill \uf0b7 Management of natural resources \uf0b7 Lack of legal ownership of land, forest reserves and wetlands \uf0b7 Unlicensed/illegal activities on Natural Resources \uf0b7 Physical Planning Committees \uf0b7 Existence of Physical Planning Committee \uf0b7 Capitation grant in Aninolal Primary school \uf0b7 Disclosure of capitation grant funds in financial statements \uf0b7 Status of basic medical equipment \uf0b7 Inventory of Medical Equipment \uf0b7 Condition of Medical Equipment   |\n|---:|:-----------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:---------------------------------------------------------------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Under collection of local revenue UGX 25,045,553 \uf0b7 Unaccounted for funds \uf0b7 Non remittance of statutory deductions \uf0b7 Education Development Grant \uf0b7 Incomplete works \uf0b7 NUSAF3 Implementation \uf0b7 Community Access Roads (CARs) \uf0b7 District Environment Committee \uf0b7 Capitation grants \uf0b7 Capitation grant not in agreement with enrolment | Unnamed: 2                                                                                               | Unnamed: 3                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |\n|  1 | 12.0       | Kotido MC                                                                                                                                                                                                                                                                                                                            | \uf0b7 Unaccounted for Funds                                                                                  | \uf0b7 Under Collection of Local Revenue \uf0b7 Unrealised Budget on Government grants \uf0b7 Lack of Basic Medical Equipment in Health Facilities \uf0b7 Management of Natural resources \uf0b7 Absence of a Municipal Environmental Committee \uf0b7 Garbage collection for Municipal Council \uf0b7 Failure to Undertake sensitization activities regarding garbage management \uf0b7 Lack of a garbage management system                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |\n|  2 |            | SOROTI BRANCH                                                                                                                                                                                                                                                                                                                        |                                                                                                          |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |\n|  3 | 13.0       | Amolatar DLG                                                                                                                                                                                                                                                                                                                         | \uf0b7 Unaccounted for Funds \uf0b7 Unverified Expenditure \uf0b7 Unsupported Payments for Pension and Gratuity Arrears | \uf0b7 YLP-Low Recovery of Funds \uf0b7 URF-Performance of URF \uf0b7 Under Collection of Local Revenue \uf0b7 Financing the NUSAF 3 Program \uf0b7 Under Absorption of NUSAF 3 Project Funds \uf0b7 Failure to Dispose of Assets \uf0b7 Lack of Basic Medical Equipment in Health Facilities \uf0b7 Carrying out illegal activities on the Wet lands and Lake shores                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |", "metadata": {"page": 229, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 2.         | Apac DLG                                                                                                                                                                                                                                                                                                                                                                                                   | \uf0b7 Unsupported expenditure transactions \uf0b7 Unexplained adjustment                                                                          | \uf0b7 Performance of Youth Livelihood Programme \uf0b7 Funding of the program \uf0b7 Non \u2013 compliance with the repayment schedule \uf0b7 Transfer of recovered funds to the recovery account in BOU \uf0b7 Inspection of performance of youth projects \uf0b7 Implementation of the Uganda Road Fund \uf0b7 Budget performance \uf0b7 Status of implementation \uf0b7 Unsupported domestic arrears \uf0b7 Unbudgeted for domestic arrears \uf0b7 Loss of district motor cycles \uf0b7 Outstanding electricity bill \uf0b7 Management of natural resources \uf0b7 Lack of legal ownership of land, forest reserves and wetlands \uf0b7 Unlicensed/illegal activities on Natural Resources \uf0b7 Physical Planning Committees \uf0b7 Existence of Physical Planning Committee \uf0b7 Capitation grant in Aninolal Primary school \uf0b7 Disclosure of capitation grant funds in financial statements \uf0b7 Status of basic medical equipment \uf0b7 Inventory of Medical Equipment \uf0b7 Condition of Medical Equipment   |\n|---:|:-----------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Encroachment on forests reserves \uf0b7 Lack of proper demarcation of Natural resources\u2019 boundaries \uf0b7 Fairness of Evaluation \uf0b7 Tarmacking/Low cost Sealing of Corner Bangladesh \uf0b7 Award of VAT Contracts to non VAT registered contractor \uf0b7 Un-Updated Procurement contract Register \uf0b7 Capitation - Lack of Financial statements \uf0b7 Capitation Grant release to School \uf0b7 Procurement Compliance review by PPDA | Unnamed: 2                                                                                                                               | Unnamed: 3                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |\n|  1 | 14.0       | Amuria DLG                                                                                                                                                                                                                                                                                                                                                                                                 | \uf0b7 Unsupported Pension and Gratuity Payments \uf0b7 Mischarge of Expenditure \uf0b7 Non-Disclosure of Un- Spent Balance in the Financial statements | \uf0b7 YLP-Low Recovery of Funds \uf0b7 URF-Performance of URF \uf0b7 Domestic Arrears \uf0b7 Under Collection of Local Revenue \uf0b7 Under Staffing \uf0b7 Infrastructure in UPE Schools \uf0b7 Construction of Two classroom block at Agereger Primary School \uf0b7 Missing District Assets \uf0b7 Shortage of Medical equipment in various departments \uf0b7 Lack of a District Physical Development Plan \uf0b7 Unlicensed activities on the Natural Resources                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |\n|  2 | 15.0       | Kumi MC                                                                                                                                                                                                                                                                                                                                                                                                    | \uf0b7 Unaccounted for funds \uf0b7 Unsupported Pension and Gratuity Payments                                                                      | \uf0b7 URF-Performance of URF \uf0b7 Under Collection of Local Revenue \uf0b7 Failure to remit shared revenue to Lower Local Governments \uf0b7 Lack of land titles for Municipal Land \uf0b7 Award of VAT inclusive contracts to Non VAT Registered Persons \uf0b7 Capitation - Failure to prepare Termly Financial Statements                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |", "metadata": {"page": 230, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | SN.   | ENTITY      | KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS                                                                                                                                                                                                                                           |\n|---:|:------|:------------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |       | Arua Branch |                                                                                                                                                                                                                                                                                                                       |\n|  1 | 1.0   | Arua DLG    | \uf0b7 YLP-Low Recovery of Funds \uf0b7 URF-Performance of URF \uf0b7 Unspent Balance \uf0b7 Unlicensed Activities on Natural Resources \uf0b7 Failure to Prepare Annual District State of the Environment Report. \uf0b7 Budget for Physical Planning Committee. \uf0b7 Capitation Grant Release \uf0b7 Retired Staff still on Payroll \uf0b7 Lack of Land Titles |\n|  2 | 2.0   | Arua MC     | \uf0b7 YLP-Low Recovery of Funds \uf0b7 URF-Performance of URF                                                                                                                                                                                                                                                                  |", "metadata": {"page": 231, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | SN.        | ENTITY                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            | KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS                                                                                                                                                                                                                                                                                                                                                                                                                    |\n|---:|:-----------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Trade Creditors \u2013URF \uf0b7 Potential Loss of Funds due to Intention to Sue the Municipal Council \uf0b7 Poor Debt Collection Management \uf0b7 Failure to Pay Approved Gratuities \uf0b7 Violation of the Commitment Control System \uf0b7 Budget Performance of Youth Livelihood Programme- 2017/18 \uf0b7 Budget Performance of UWEP \uf0b7 Late Access to funds by YIGs \uf0b7 Inadequate equipment and facilities to manage garbage \uf0b7 Condition of Medical Equipment at River Oli HCIV \uf0b7 Lack of Competent staff to handle ophthalmic Medical Equipment \uf0b7 Encroachment on Wetlands and River Banks | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |\n|  1 | 3.0        | Adjumani DLG                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      | \uf0b7 YLP-Low Recovery of Funds \uf0b7 URF-Performance of URF \uf0b7 Lack of updated wetland register and un-demarcated wetlands \uf0b7 Inadequate Medical Equipment in Adjumani General Hospital \uf0b7 Under-funding \u2013Capitation Grant                                                                                                                                                                                                                                                                               |\n|  2 | 4.0        | Nebbi DLG                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         | \uf0b7 YLP-Low Recovery of Funds \uf0b7 URF-Performance of URF \uf0b7 Destruction of Artificial forest under NUSAF3 Project \uf0b7 Delayed Release of NUSAF 3 project Funds to the Beneficiary Groups \uf0b7 Defects identified in a two Class Ro Block at Otwago Non-Formal Education Learning Centre \uf0b7 Understaffing \uf0b7 Failure to gazette and monitor wetlands \uf0b7 Failure to provide the prescribed documentation for road equipment \uf0b7 Lack of required Medical Equipment \uf0b7 Irregular Maintenance of Medical Equipment |\n|  3 | 5.0        | Nebbi MC                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          | \uf0b7 Failure to update Property Valuations list \uf0b7 Failure to charge and collect property rates \uf0b7 Unlicensed activities on Natural resources                                                                                                                                                                                                                                                                                                                                                       |", "metadata": {"page": 232, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | SN.        | ENTITY                                | KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |\n|---:|:-----------|:--------------------------------------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Poor management of garbage disposal | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |\n|  1 | 6.0        | Maracha DLG                           | \uf0b7 YLP-Low Recovery of Funds \uf0b7 URF-Performance of URF \uf0b7 Absence of a Distinct Environmental Committee \uf0b7 Unlicensed activities on Natural resources \uf0b7 Condition of medical equipment \uf0b7 Under-collection of Local Revenue \uf0b7 Failure to convene Quarterly Physical planning Meetings                                                                                                                                                                                                                                                                                   |\n|  2 | 7.0        | Koboko DLG                            | \uf0b7 YLP-Low Recovery of Funds \uf0b7 URF-Performance of URF \uf0b7 Understaffing in Koboko Hospital \uf0b7 Inadequate/shortage of medical equipment \uf0b7 Lack of a Land register, wetland register and unclear boundaries of Natural resources of the district \uf0b7 Un-licensed activities on the Kochi River \uf0b7 Lack of a District environment Committee \uf0b7 Failure to approve development plans by the Physical Planning Committee (PPC)                                                                                                                                                  |\n|  3 | 8.0        | Koboko MC                             | \uf0b7 YLP-Low Recovery of Funds \uf0b7 URF-Performance of URF \uf0b7 Under collection of revenue/Local revenue shortfall UGX 171,767,355 \uf0b7 Unaccounted for funds UGX 10,621,002 \uf0b7 Cash Payments for various activities using the imprest account \uf0b7 Unpaid Pension and Gratuity Liabilities UGX 156,655,291 \uf0b7 Failure to maintain logbooks for road equipment and machinery \uf0b7 By-laws regarding garbage management in the Municipality still in Draft form \uf0b7 Lack of garbage transportation equipment and machinery \uf0b7 Lack of legal ownership of the wetlands of the Municipality |", "metadata": {"page": 233, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | SN.        | ENTITY                                                                                              | KEY AUDIT MATTERS / EMPHASIS OF MATTER / OTHER MATTERS / COMPLIANCE MATTERS                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |\n|---:|:-----------|:----------------------------------------------------------------------------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Encroachment on Apa river wetlands \uf0b7 Unlicensed Car Washing Point in the wetlands along Apa River | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |\n|  1 | 9.0        | Yumbe DLG                                                                                           | \uf0b7 YLP-Low Recovery of Funds \uf0b7 URF-Performance of URF \uf0b7 Unspent Balance not returned to the Consolidated Fund \uf0b7 Delayed Disbursement of Funds to Groups \uf0b7 Failure to Remit Sub-counties\u2019 Share of Collected Local Revenue \uf0b7 Nugatory Expenditure \uf0b7 Lack of Budget Provisions for the Committee \uf0b7 Failure to Issue Occupational Permits, Monitor and Control Developments \uf0b7 Condition of Medical equipment \uf0b7 Inspections of Health Centres \uf0b7 Award of Contract to a Company that Failed the Eligibility Test \uf0b7 Wasteful Expenditure on Kurunga \u2013 Tokuru Road \uf0b7 PPDA Reports for FY 2017/18 |\n|  2 | 10.0       | Zombo DLG                                                                                           | \uf0b7 YLP-Low Recovery Of Funds \uf0b7 URF-Performance of URF \uf0b7 Under collection of Local Revenue \uf0b7 Under staffing \uf0b7 Lack of legal ownership of land, forests reserves and wetlands. \uf0b7 Unlicensed activities on Natural resources                                                                                                                                                                                                                                                                                                                                                                 |\n|  3 | 11.0       | Pakwach DLG                                                                                         | \uf0b7 URF-Performance of URF \uf0b7 Wrong calculation of PAYE deductions \uf0b7 Summary of exceptions raised in the PPDA report for F/Y 2017/18 \uf0b7 Encroachment and illegal Activities on wetlands and Forest reserves in the district \uf0b7 Inventory of medical equipment \uf0b7 Lack of Fully Constituted Physical Planning Committee                                                                                                                                                                                                                                                                         |", "metadata": {"page": 234, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 12.   | Moyo DLG           | \uf0b7 YLP-Low Recovery Of Funds \uf0b7 URF-Performance of URF \uf0b7 Trade Creditors \u2013URF \uf0b7 Potential Loss of Funds due to Intention to Sue the Municipal Council \uf0b7 Poor Debt Collection Management \uf0b7 Failure to Pay Approved Gratuities \uf0b7 Budget Performance of Youth Livelihood Programme- 2017/18 \uf0b7 Under-collection of Local Revenue. \uf0b7 PPDA Audit Report \uf0b7 Failure to Prepare Annual District State of the Environment Report. \uf0b7 Unlicensed Activities on Natural Resources \uf0b7 Condition of Medical Equipment                                                                                                                                                 |\n|---:|:------|:-------------------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |       | Fort portal Branch |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |\n|  1 | 13.0  | Kamwenge DLG       | \uf0b7 YLP-Performance \uf0b7 Underfunding of the programme \uf0b7 Noncompliance with the Repayment Schedule \uf0b7 Transfer of Recovered Funds to the Recovery Account in BOU. \uf0b7 Inspection of Performance of Youth projects \uf0b7 URF-Performance of URF \uf0b7 Unrealized Government Releases \uf0b7 Lack of land titles \uf0b7 Management of Natural Resources \uf0b7 Lack of legal ownership of land, forest reserves and wetlands \uf0b7 Lack of a District Environmental Committee \uf0b7 Capitation Grant \uf0b7 Underfunding \uf0b7 Under Staffing \uf0b7 Status of Basic Medical Equipment \uf0b7 Inventory of Medical Equipment \uf0b7 Condition of Medical Equipment \uf0b7 Competence of Staff to Handle Medical Equipment |", "metadata": {"page": 235, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 12.        | Moyo DLG                                                                  | \uf0b7 YLP-Low Recovery Of Funds \uf0b7 URF-Performance of URF \uf0b7 Trade Creditors \u2013URF \uf0b7 Potential Loss of Funds due to Intention to Sue the Municipal Council \uf0b7 Poor Debt Collection Management \uf0b7 Failure to Pay Approved Gratuities \uf0b7 Budget Performance of Youth Livelihood Programme- 2017/18 \uf0b7 Under-collection of Local Revenue. \uf0b7 PPDA Audit Report \uf0b7 Failure to Prepare Annual District State of the Environment Report. \uf0b7 Unlicensed Activities on Natural Resources \uf0b7 Condition of Medical Equipment                                  |\n|---:|:-----------|:--------------------------------------------------------------------------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Physical Planning Committee \uf0b7 Un performing physical planning Committee | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |\n|  1 | 14.0       | Fort Portal MC                                                            | \uf0b7 YLP-Low Recovery Of Funds \uf0b7 Underfunding of the Programme \uf0b7 Failure to transfer recovered funds to the recovery account in BoU \uf0b7 URF-Performance of URF \uf0b7 Local Revenue Shortfall - Contracted Revenue \uf0b7 Management of Natural Resources \uf0b7 Illegal activities on Natural resources                                                                                                                                                                                                                                                 |\n|  2 | 15.0       | Kabarole DLG                                                              | \uf0b7 YLP-Low Recovery Of Funds \uf0b7 Funding of the Programme Noncompliance with the Repayment Schedule \uf0b7 Failure to Transfer Recovered Funds to the Recovery Account in BOU. \uf0b7 Inspection of Performance of Youth projects \uf0b7 URF-Performance of URF \uf0b7 Under Collection of Local Revenue \uf0b7 Status of Basic Medical Equipment \uf0b7 Inadequate/ Un-available/ Faulty Medical Equipment                                                                                                                                                           |\n|  3 | 16.0       | Kasese DLG                                                                | \uf0b7 YLP-Low Recovery Of Funds \uf0b7 Funding of the Programme Noncompliance with the Repayment Schedule \uf0b7 Failure to Transfer Recovered Funds to the Recovery Account in BOU. \uf0b7 Inspection of Performance of Youth projects \uf0b7 URF-Performance of URF \uf0b7 Management of Natural Resources \uf0b7 Lack of Legal Ownership of Land, Forests Reserves and Wetlands. \uf0b7 Unlicensed/Illegal Activities on Natural Resources \uf0b7 Status of Basic Medical Equipment \uf0b7 Inventory of Medical Equipment \uf0b7 Poor Condition of Medical Equipment \uf0b7 Capitation Grant |", "metadata": {"page": 236, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 12.        | Moyo DLG                                                                                                                              | \uf0b7 YLP-Low Recovery Of Funds \uf0b7 URF-Performance of URF \uf0b7 Trade Creditors \u2013URF \uf0b7 Potential Loss of Funds due to Intention to Sue the Municipal Council \uf0b7 Poor Debt Collection Management \uf0b7 Failure to Pay Approved Gratuities \uf0b7 Budget Performance of Youth Livelihood Programme- 2017/18 \uf0b7 Under-collection of Local Revenue. \uf0b7 PPDA Audit Report \uf0b7 Failure to Prepare Annual District State of the Environment Report. \uf0b7 Unlicensed Activities on Natural Resources \uf0b7 Condition of Medical Equipment                                                                                                                                                                                                                   |\n|---:|:-----------|:--------------------------------------------------------------------------------------------------------------------------------------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Lack of financial statements and books of accounts for financial year 2017/2018 \uf0b7 Lack of an Annual Budget for Financial year 17/18 | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |\n|  1 | 17.0       | Bundibugyo DLG                                                                                                                        | \uf0b7 URF-Performance of URF \uf0b7 Funds not accounted for \uf0b7 Local Revenue Shortfall \uf0b7 Underfunding of Youth Livelihood Programme \uf0b7 Inspection of Performance of Youth Projects \uf0b7 Garnish Orders fr Court Cases \uf0b7 Failure to remit Statutory deductions \uf0b7 Capitation Grants \uf0fc Lack of Financial Statements and Books of Accounts - Busu Primary School \uf0b7 Management of Natural Resources \uf0fc Failure to Demarcate and Monitor Natural resources \uf0fc Unlicensed Activities on the Forest Reserves \uf0fc Failure to Constitute the District Environment Committee \uf0b7 Management of Procurement \uf0b7 Payments made to companies over and above the awarded contract price \uf0b7 Status of Basic Medical Equipment \uf0fc Inadequate Medical Equipment |\n|  2 | 18.0       | Ntoroko DLG                                                                                                                           | \uf0b7 Performance of UR \uf0b7 Over-Payment of Salary Deductions \uf0b7 Management of Natural Resources \uf0b7 Unlicensed/Illegal Activities on Natural Resources \uf0b7 Lack of District Environmental Committee \uf0b7 Status of Basic Medical Equipment \uf0b7 Inadequate Medical Equipment                                                                                                                                                                                                                                                                                                                                                                                                                                                          |\n|  3 | 19.0       | Bunyangabu DLG                                                                                                                        | \uf0b7 PERFORMANCE OF URF URF-Performance of URF \uf0b7 Lack of Land Titles \uf0b7 Management of Procurement \uf0b7 Irregular Direct Procurements \uf0b7 Management of Natural Resources                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |", "metadata": {"page": 237, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 12.        | Moyo DLG                                                                                                                                                                                                                                                                                                                                                                                                     | \uf0b7 YLP-Low Recovery Of Funds \uf0b7 URF-Performance of URF \uf0b7 Trade Creditors \u2013URF \uf0b7 Potential Loss of Funds due to Intention to Sue the Municipal Council \uf0b7 Poor Debt Collection Management \uf0b7 Failure to Pay Approved Gratuities \uf0b7 Budget Performance of Youth Livelihood Programme- 2017/18 \uf0b7 Under-collection of Local Revenue. \uf0b7 PPDA Audit Report \uf0b7 Failure to Prepare Annual District State of the Environment Report. \uf0b7 Unlicensed Activities on Natural Resources \uf0b7 Condition of Medical Equipment                                                                                                                                                                             |\n|---:|:-----------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Illegal Activities on Natural Resources \uf0b7 Absence of a District Environmental Committee \uf0b7 Inadequate/ Un-available/ Faulty Medical Equipment \uf0b7 Availability of Skilled Personnel to Manage Medical Equipment \uf0b7 Road Equipment \uf0b7 Lack of Logbooks for Se Motor Vehicles \uf0b7 Audit of Physical Planning Committees \uf0b7 Lack of a District Physical Development Plan \uf0b7 Budget for the Physical Planning Committee | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |\n|  1 | 20.0       | Kyegegwa DLG                                                                                                                                                                                                                                                                                                                                                                                                 | \uf0b7 URF-Performance of URF \uf0b7 Budget performance \uf0b7 Status of Implementation \uf0b7 YLP-Low Recovery Of Funds \uf0b7 Underfunding of the Youth Livelihood Programme (2017/2018) \uf0b7 Non-compliance with the Repayment Schedule \uf0b7 Failure to transfer recovered funds to the recovery account in BOU. \uf0b7 Inspection of Performance of Youth projects \uf0b7 Management of Natural Resources \uf0b7 Unlicensed/Illegal Activities on Natural Resources \uf0b7 Lack of District Environmental Committee \uf0b7 Status of Basic Medical Equipment \uf0b7 Inadequate Medical Equipment \uf0b7 Poor Condition of Medical Equipment \uf0b7 Management of Road Equipment \uf0b7 Failure to maintain Road Equipment Records \uf0b7 Lack of Land Titles |\n|  2 | 21.0       | Kyenjojo DLG                                                                                                                                                                                                                                                                                                                                                                                                 | \uf0b7 YLP-Low Recovery Of Funds \uf0b7 Underfunding of the programme \uf0b7 Noncompliance with the Repayment Schedule \uf0b7 Transfer of Recovered Funds to the Recovery Account in BOU. \uf0b7 Inspection of Performance of Youth projects \uf0b7 PPERFORMANCE OF URF \uf0b7 Budget performance \uf0b7 Status of Implementation \uf0b7 Capitation Grant                                                                                                                                                                                                                                                                                                                                                                    |", "metadata": {"page": 238, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 12.        | Moyo DLG                                                                                                                                                                                                                                                                                                                                  | \uf0b7 YLP-Low Recovery Of Funds \uf0b7 URF-Performance of URF \uf0b7 Trade Creditors \u2013URF \uf0b7 Potential Loss of Funds due to Intention to Sue the Municipal Council \uf0b7 Poor Debt Collection Management \uf0b7 Failure to Pay Approved Gratuities \uf0b7 Budget Performance of Youth Livelihood Programme- 2017/18 \uf0b7 Under-collection of Local Revenue. \uf0b7 PPDA Audit Report \uf0b7 Failure to Prepare Annual District State of the Environment Report. \uf0b7 Unlicensed Activities on Natural Resources \uf0b7 Condition of Medical Equipment                                                                                                                                               |\n|---:|:-----------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Lack of Financial Statements for the FY 2017/18 \uf0b7 Payroll \uf0b7 Commuted Pension and Gratuity (CPG) Over Payments \uf0b7 Audit of Physical Planning Committees \uf0b7 Lack of a District Physical Development Plan \uf0b7 Absence of Budget Allocation for Physical Planning Committees \uf0b7 Status of Basic Medical Equipment \uf0b7 Inadequate Medical Equipment | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |\n|  1 | 22.0       | Kasese MC                                                                                                                                                                                                                                                                                                                                 | \uf0b7 YLP-LOW RECOVERY OF FUNDS \uf0b7 Underfunding of the programme \uf0b7 Noncompliance with the Repayment Schedule \uf0b7 Failure to Transfer of Recovered Funds to the Recovery Account in BOU. \uf0b7 Inspection of Performance of Youth projects \uf0b7 PERFORMANCE OF URF \uf0b7 Donor Funds Shortfall \uf0b7 Local Revenue Shortfall \uf0b7 Domestic Arrears \uf0b7 Management of Road Equipment \uf0b7 Idle Road Equipment \uf0b7 Garbage Management \uf0b7 Non-functional Equipment for Garbage collection and disposal \uf0b7 Lack of a Proper Solid Waste Management System \uf0b7 Management of Natural Resources \uf0b7 Lack of Legal Ownership of Land and Wetlands \uf0b7 Budgets for the Physical Planning Committee |\n|  2 |            | GULU BRANCH                                                                                                                                                                                                                                                                                                                               |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |\n|  3 | 23.0       | Agago DLG                                                                                                                                                                                                                                                                                                                                 | \uf0b7 Performance of Youth Livelihood Program \uf0b7 Funding of the program \uf0b7 Non \u2013 compliance with the repayment schedule \uf0b7 Transfer of recovered funds to the recovery account in BOU \uf0b7 Inspection of performance of youth projects \uf0b7 Gratuity and pension arrears \uf0b7 Motor vehicles due for disposal \uf0b7 Summary of exceptions raised in the PPDA report                                                                                                                                                                                                                                                                                                   |", "metadata": {"page": 239, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 12.        | Moyo DLG                                                                                                                                                                                                                                                                                                                            | \uf0b7 YLP-Low Recovery Of Funds \uf0b7 URF-Performance of URF \uf0b7 Trade Creditors \u2013URF \uf0b7 Potential Loss of Funds due to Intention to Sue the Municipal Council \uf0b7 Poor Debt Collection Management \uf0b7 Failure to Pay Approved Gratuities \uf0b7 Budget Performance of Youth Livelihood Programme- 2017/18 \uf0b7 Under-collection of Local Revenue. \uf0b7 PPDA Audit Report \uf0b7 Failure to Prepare Annual District State of the Environment Report. \uf0b7 Unlicensed Activities on Natural Resources \uf0b7 Condition of Medical Equipment                                                                                                                                                                                                                                                                                                                                                                                                                             |\n|---:|:-----------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Management of Natural Resources \uf0b7 Absence of a district environmental Committee \uf0b7 Management of road equipment \uf0b7 Failure to maintain road equipment records \uf0b7 Inadequate maintenance of road equipment \uf0b7 Physical planning Committee \uf0b7 Existence of physical planning Committee \uf0b7 Capitation grant \uf0b7 Lack of financial statements | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |\n|  1 | 24.0       | Alebtong DLG                                                                                                                                                                                                                                                                                                                        | \uf0b7 Performance of Youth Livelihood Program \uf0b7 Funding of the program \uf0b7 Non \u2013 compliance with the repayment schedule \uf0b7 Transfer of recovered funds to the recovery account in BOU \uf0b7 Inspection of performance of youth projects \uf0b7 Implementation of Uganda Road Funds \uf0b7 Unpaid gratuity, salaries and pension arrears \uf0b7 Payment for no work done \uf0b7 Under staffing \uf0b7 Management of natural resources \uf0b7 Lack of legal ownership of land, forests reserves and wetlands \uf0b7 Existence of land office and staffing \uf0b7 District environment Committee \uf0b7 Unlicensed/ Illegal activities on natural resources \uf0b7 Management of road equipment \uf0b7 Failure to maintain road equipment records \uf0b7 Status of basic medical equipment \uf0b7 Physical planning Committee \uf0b7 Failure to institute a physical planning Committee \uf0b7 Capitation grant \uf0b7 Capitation grant releases to Agoro primary school \uf0b7 Supervision and monitoring reports by the district |\n|  2 | 25.0       | Apac municipal council                                                                                                                                                                                                                                                                                                              | \uf0b7 Implementation of the Uganda Road Funds \uf0b7 Unpaid Pension Liabilities \uf0b7 Salary arrears \uf0b7 Management of natural resources                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |", "metadata": {"page": 240, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 12.        | Moyo DLG                                                                                                                                                                                                                             | \uf0b7 YLP-Low Recovery Of Funds \uf0b7 URF-Performance of URF \uf0b7 Trade Creditors \u2013URF \uf0b7 Potential Loss of Funds due to Intention to Sue the Municipal Council \uf0b7 Poor Debt Collection Management \uf0b7 Failure to Pay Approved Gratuities \uf0b7 Budget Performance of Youth Livelihood Programme- 2017/18 \uf0b7 Under-collection of Local Revenue. \uf0b7 PPDA Audit Report \uf0b7 Failure to Prepare Annual District State of the Environment Report. \uf0b7 Unlicensed Activities on Natural Resources \uf0b7 Condition of Medical Equipment                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |\n|---:|:-----------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Lack of legal ownership of land, forests reserves and wetlands \uf0b7 Unlicensed/ illegal activities on natural resources \uf0b7 Management of Garbage \uf0b7 Lack of bye-laws regarding garbage management \uf0b7 Lack of a garbage management system | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |\n|  1 | 26.0       | Gulu DLG                                                                                                                                                                                                                             | \uf0b7 Performance of Youth Livelihood Programme \uf0b7 Failure to transfer recovered funds to the recovery account in BOU \uf0b7 Inspection of performance of youth projects \uf0b7 Implementation of the Uganda Road Funds \uf0b7 Budget performance \uf0b7 Status of implementation \uf0b7 Contingent liability \uf0b7 Unpaid pension and gratuity arrears \uf0b7 Payables \uf0b7 Incomplete and abandoned work \uf0b7 Incomplete renovation and expansion of OPD in Lugore HCII Palaro sub county \uf0b7 Incomplete/ abandoned low cost sealing of Laroo- Pageya Road 2Km \uf0b7 Non- disbursement of YLP funds for financial year 2017/2018 \uf0b7 Non-assessment of taxable revenue \uf0b7 Summary of exceptions raised in the PPDA report \uf0b7 Management of natural resources \uf0b7 Unlicensed activities on natural resources \uf0b7 The physical planning Committee \uf0b7 Establishment of the physical planning Committee \uf0b7 Performance of the physical planning Committee \uf0b7 Non budgeting for the physical planning Committee activities \uf0b7 Management of road equipment \uf0b7 Failure to maintain road equipment records \uf0b7 Non-functional/ grounded equipment \uf0b7 Status of basic medical equipment \uf0b7 Failure to record medical equipment in the district assets register \uf0b7 Missing procurement records |\n|  2 | 27.0       | Gulu municipal council                                                                                                                                                                                                               | \uf0b7 Performance of Youth Livelihood Programme \uf0b7 Funding of the program                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |", "metadata": {"page": 241, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 12.        | Moyo DLG                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                | \uf0b7 YLP-Low Recovery Of Funds \uf0b7 URF-Performance of URF \uf0b7 Trade Creditors \u2013URF \uf0b7 Potential Loss of Funds due to Intention to Sue the Municipal Council \uf0b7 Poor Debt Collection Management \uf0b7 Failure to Pay Approved Gratuities \uf0b7 Budget Performance of Youth Livelihood Programme- 2017/18 \uf0b7 Under-collection of Local Revenue. \uf0b7 PPDA Audit Report \uf0b7 Failure to Prepare Annual District State of the Environment Report. \uf0b7 Unlicensed Activities on Natural Resources \uf0b7 Condition of Medical Equipment                                                                                                                                                                                                                  |\n|---:|:-----------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Noncompliance with the repayment schedule \uf0b7 Transfer of recovered funds to the recovery account in BOU \uf0b7 Inspection of performance of youth projects \uf0b7 Implementation of the Uganda Road Funds \uf0b7 Under-absorption/ Unspent balances \uf0b7 Unaccounted for funds \uf0b7 Uganda Support to Municipal Infrastructure Development Program (USMID) \uf0b7 Summary of exceptions raised in the PPDA report \uf0b7 Management of natural resources \uf0b7 Lack of legal ownership of land, forest reserves and wetlands \uf0b7 Unlicensed activities in the wetlands \uf0b7 Garbage Management \uf0b7 Lack of bye-laws regarding garbage management | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |\n|  1 | 28.0       | Kitgum municipal council                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                | \uf0b7 Implementation of the Uganda Road Funds \uf0b7 Loss of funds due to garnishing \uf0b7 Payment for shoddy works \uf0b7 Under staffing \uf0b7 Delayed disbursement of funds to approved beneficiary groups 2017/2018 \uf0b7 Unexplained variances in amounts disbursed to YIGs \uf0b7 Failure to conduct property valuation \uf0b7 Garbage Management \uf0b7 Lack of bye-laws regarding garbage management \uf0b7 Break down of garbage collection equipment \uf0b7 Lack of a garbage management system \uf0b7 Performance of the Physical Planning Committee \uf0b7 Irregular appointment of a Land Surveyor \uf0b7 Inadequate funding of the physical planning Committee activities \uf0b7 Inadequate Performance of the Physical Planning Committee \uf0b7 Lack of contract management files |\n|  2 | 29.0       | Lamwo DLG                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               | \uf0b7 Performance of Youth Livelihood Programme \uf0b7 Pension and Gratuity Arrears \uf0b7 Loss of 3 Motor Cycles                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |", "metadata": {"page": 242, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 12.        | Moyo DLG                                                                                                                                                                                                                                                                                                                                                                                                                                                                       | \uf0b7 YLP-Low Recovery Of Funds \uf0b7 URF-Performance of URF \uf0b7 Trade Creditors \u2013URF \uf0b7 Potential Loss of Funds due to Intention to Sue the Municipal Council \uf0b7 Poor Debt Collection Management \uf0b7 Failure to Pay Approved Gratuities \uf0b7 Budget Performance of Youth Livelihood Programme- 2017/18 \uf0b7 Under-collection of Local Revenue. \uf0b7 PPDA Audit Report \uf0b7 Failure to Prepare Annual District State of the Environment Report. \uf0b7 Unlicensed Activities on Natural Resources \uf0b7 Condition of Medical Equipment                                                                                                                                                                                                                 |\n|---:|:-----------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Summary of exceptions raised in the PPDA audit report \uf0b7 Management of natural resources \uf0b7 Lack of legal ownership of land, forests reserves and wetlands \uf0b7 Unlicensed activities on natural resources \uf0b7 Lack of District Land Office \uf0b7 Absence of the District Environmental Committee \uf0b7 Capitation grant \uf0b7 Capitation grant releases to school \uf0b7 Status of basic medical equipment \uf0b7 Poor condition medical equipment \uf0b7 Lack of Competent staff to Handle Medical Equipment | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |\n|  1 | 30.0       | Lira municipal council                                                                                                                                                                                                                                                                                                                                                                                                                                                         | \uf0b7 Performance of Youth Livelihood Programme \uf0b7 Funding of the Programme \uf0b7 Non-compliance with the Repayment Schedule \uf0b7 Transfer of recovered funds to the recovery account in BOU \uf0b7 Inspection of Performance of Youth projects \uf0b7 Implementation of the Uganda road Funds \uf0b7 Support to Municipal Infrastructure Development Program (USMID) \uf0b7 Management of natural resources \uf0b7 Lack of legal ownership of land, forests reserves and wetlands \uf0b7 Municipal Environmental Committee \uf0b7 Unlicensed/ illegal activities on Natural resources \uf0b7 Garbage management \uf0b7 Bye-laws regarding garbage management \uf0b7 Poor management of Solid Waste at Aler Composite Plant \uf0b7 Establishment of Urban Physical Planning Committees |\n|  2 | 31.0       | Nwoya DLG                                                                                                                                                                                                                                                                                                                                                                                                                                                                      | \uf0b7 Performance of Youth Livelihood Programme \uf0b7 Funding of the Programme \uf0b7 Non-compliance with the Repayment Schedule \uf0b7 Transfer of recovered funds to the recovery account in BOU \uf0b7 Inspection of Performance of Youth projects \uf0b7 Implementation of the Uganda Road Funds \uf0b7 Budget performance \uf0b7 Status of implementation                                                                                                                                                                                                                                                                                                                                                                                            |", "metadata": {"page": 243, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 12.        | Moyo DLG                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   | \uf0b7 YLP-Low Recovery Of Funds \uf0b7 URF-Performance of URF \uf0b7 Trade Creditors \u2013URF \uf0b7 Potential Loss of Funds due to Intention to Sue the Municipal Council \uf0b7 Poor Debt Collection Management \uf0b7 Failure to Pay Approved Gratuities \uf0b7 Budget Performance of Youth Livelihood Programme- 2017/18 \uf0b7 Under-collection of Local Revenue. \uf0b7 PPDA Audit Report \uf0b7 Failure to Prepare Annual District State of the Environment Report. \uf0b7 Unlicensed Activities on Natural Resources \uf0b7 Condition of Medical Equipment                                                                       |\n|---:|:-----------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Unpaid, Salaries , Pensions Gratuity Arrears \uf0b7 Payment for Work not done at Anaka Central P/S \uf0b7 Payment for Work not done at Todora HCII \uf0b7 Payment for Work not done at Lulyango Primary School \uf0b7 Construction of Box Culvert on Ceke Stream/ Diversion of Funds \uf0b7 Summary of exceptions raised in the PPDA audit reports \uf0b7 Management of Natural Resources \uf0b7 Lack of legal ownership of land, forests reserves and wetlands. \uf0b7 Unlicensed activities on natural resources \uf0b7 Status of Basic Medical Equipment \uf0b7 Condition/Status of medical equipment \uf0b7 Availability of skilled personnel to manage medical equipment \uf0b7 Physical Planning Committee \uf0b7 Existence of Physical Planning Committee \uf0b7 Capitation grant \uf0b7 Capitation grant releases to school | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |\n|  1 | 32.0       | Omoro DLG                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  | \uf0b7 Implementation of the Uganda Road Funds \uf0b7 Unpaid Pension Liabilities \uf0b7 Un-disclosed Advances \uf0b7 Staff in acting Position beyond stipulated time \uf0b7 Salary Over payments \uf0b7 Management of Road Equipment \uf0b7 Lack of Up-to-date equipment registers \uf0b7 Failure to maintain road equipment records \uf0b7 Management of capitation grants \uf0b7 Disclosure of capitation grant funds in financial statements \uf0b7 Failure to prepare financial statements \uf0b7 Management of Natural Resources \uf0b7 Unknown Boundaries of Wetlands and Forest Reserves \uf0b7 Absence of a Physical Planning Committee |\n|  2 | 33.0       | Oyam DLG                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   | \uf0b7 Performance of Youth Livelihood Programme \uf0b7 Funding of the Programme \uf0b7 Non-compliance with the repayment schedule \uf0b7 Transfer of recovered funds to the recovery account in BOU                                                                                                                                                                                                                                                                                                                                                                                          |", "metadata": {"page": 244, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 12.        | Moyo DLG                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    | \uf0b7 YLP-Low Recovery Of Funds \uf0b7 URF-Performance of URF \uf0b7 Trade Creditors \u2013URF \uf0b7 Potential Loss of Funds due to Intention to Sue the Municipal Council \uf0b7 Poor Debt Collection Management \uf0b7 Failure to Pay Approved Gratuities \uf0b7 Budget Performance of Youth Livelihood Programme- 2017/18 \uf0b7 Under-collection of Local Revenue. \uf0b7 PPDA Audit Report \uf0b7 Failure to Prepare Annual District State of the Environment Report. \uf0b7 Unlicensed Activities on Natural Resources \uf0b7 Condition of Medical Equipment   |\n|---:|:-----------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Inspection of Performance of Youth projects \uf0b7 Implementation of the Uganda Road Funds \uf0b7 Unpaid Gratuity Arrears \uf0b7 Over expenditure on Council activities \uf0b7 Construction of Abok Seed School \uf0b7 Supply of Double Cabin Pickup \uf0b7 Summary of exceptions raised in the PPDA audit report \uf0b7 Incomplete Physical Planning Committee \uf0b7 Status of Basic Medical Equipment \uf0b7 Condition of Medical Equipment \uf0b7 Management of natural resources \uf0b7 Unlicensed /illegal activities on Natural resources | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |\n|  1 |            | HOIMA BRANCH                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |\n|  2 | 34.0       | Hoima DLG                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   | \uf0b7 YLP-Low Recovery Of Funds \uf0b7 Performance Of URF \uf0b7 Under Collection of Local Revenue \uf0b7 Procurement Compliance review by PPDA \uf0b7 Failure to maintain records for the management of road equipment \uf0b7 Natural Resources Management \uf0b7 Lack of Environment Committee \uf0b7 Un-licensed activities on Gazetted Natural Resources \uf0b7 Inadequate Medical Equipment \uf0b7 Lack of Land Titles                                                                                                                            |\n|  3 | 35.0       | Buliisa DLG                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 | \uf0b7 YLP-Low Recovery Of Funds \uf0b7 Performance Of URF \uf0b7 Under Collection of Local Revenue \uf0b7 Funding for program in 2017/2018 \uf0b7 Inadequate maintenance of road equipment \uf0b7 Natural Resources Management \uf0b7 Lack of Environment Committee \uf0b7 Lack of Titles for the District Land, forests and wetlands \uf0b7 Un-licensed Activities on Gazetted Natural Resources \uf0b7 Inadequate medical equipment \uf0b7 Physical Planning                                                                                              |\n|  4 | 36.0       | Kagadi DLG                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  | \uf0b7 Performance Of URF                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |", "metadata": {"page": 245, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 12.        | Moyo DLG                                                                                                                                                                                                                                                                                                                                         | \uf0b7 YLP-Low Recovery Of Funds \uf0b7 URF-Performance of URF \uf0b7 Trade Creditors \u2013URF \uf0b7 Potential Loss of Funds due to Intention to Sue the Municipal Council \uf0b7 Poor Debt Collection Management \uf0b7 Failure to Pay Approved Gratuities \uf0b7 Budget Performance of Youth Livelihood Programme- 2017/18 \uf0b7 Under-collection of Local Revenue. \uf0b7 PPDA Audit Report \uf0b7 Failure to Prepare Annual District State of the Environment Report. \uf0b7 Unlicensed Activities on Natural Resources \uf0b7 Condition of Medical Equipment   |\n|---:|:-----------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Salary Arrears \uf0b7 Budget Performance for Youth Livelihood Program for the FY 2017/18 \uf0b7 Lack of an Approved 5 year Development Plan \uf0b7 Natural Resources \uf0b7 Unlicensed/Unapproved Activities on Natural Resources \uf0b7 Lack of Legal Ownership of Forests Reserves and Wetlands \uf0b7 Status of Basic Medical Equipment. \uf0b7 Condition of Medical Equipment | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |\n|  1 | 37.0       | Kakumiro DLG                                                                                                                                                                                                                                                                                                                                     | \uf0b7 Performance Of URF \uf0b7 Budget Performance \uf0b7 Budget performance for Youth livelihood program for the FY 2017/18 \uf0b7 Inspection of Youth Groups funded during 2017/18 financial year \uf0b7 Kasozi Youth Boda Boda Group \uf0b7 Natural Resources \uf0b7 Lack of legal ownership of land, forest reserves and wetlands \uf0b7 Unlicensed Activities on Natural Resources                                                                                                                                                      |\n|  2 | 38.0       | Kibaale DLG                                                                                                                                                                                                                                                                                                                                      | \uf0b7 YLP-Low Recovery Of Funds \uf0b7 Payables \uf0b7 Budget Performance \uf0b7 Performance for Youth Livelihood Program Financial Year 2017/1 \uf0b7 Disbursement and recovery status of funds during 2017/18 \uf0b7 Performance Of URF \uf0b7 Inadequate Medical Equipment at KibaaleHC IV \uf0b7 Natural Resources \uf0b7 Lack of Legal Ownership of Land, Forest Reserves and Wetlands \uf0b7 Unlicensed Activities on Natural Resources                                                                                                          |\n|  3 | 39.0       | Kiboga DLG                                                                                                                                                                                                                                                                                                                                       | \uf0b7 YLP-Low Recovery Of Funds \uf0b7 Performance Of URF \uf0b7 Under Staffing \uf0b7 Natural Resources \uf0b7 Unlicensed Activities on Natural Resources \uf0b7 Inadequate medical equipment in Kiboga Hospital                                                                                                                                                                                                                                                                                                                  |\n|  4 | 40.0       | Kiryandongo DLG                                                                                                                                                                                                                                                                                                                                  | \uf0b7 YLP-Low Recovery Of Funds \uf0b7 Performance Of URF \uf0b7 Domestic Arrears                                                                                                                                                                                                                                                                                                                                                                                                                                   |", "metadata": {"page": 246, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 12.        | Moyo DLG                                                                                                                                                                                     | \uf0b7 YLP-Low Recovery Of Funds \uf0b7 URF-Performance of URF \uf0b7 Trade Creditors \u2013URF \uf0b7 Potential Loss of Funds due to Intention to Sue the Municipal Council \uf0b7 Poor Debt Collection Management \uf0b7 Failure to Pay Approved Gratuities \uf0b7 Budget Performance of Youth Livelihood Programme- 2017/18 \uf0b7 Under-collection of Local Revenue. \uf0b7 PPDA Audit Report \uf0b7 Failure to Prepare Annual District State of the Environment Report. \uf0b7 Unlicensed Activities on Natural Resources \uf0b7 Condition of Medical Equipment   |\n|---:|:-----------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Budget performance for Youth livelihood program for the FY 2017/18 \uf0b7 Delayed disbursement of funds to groups \uf0b7 Delayed payment of residual salary arrears \uf0b7 Condition of Medical Equipment | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |\n|  1 | 41.0       | Kyankwanzi DLG                                                                                                                                                                               | \uf0b7 YLP-Low Recovery Of Funds \uf0b7 Performance Of URF \uf0b7 Reconciliation of Central Government Releases \uf0b7 Failure to Maintain Road Equipment Records \uf0b7 Lack of a Distinct Environmental Committee \uf0b7 Unlicensed Activities on Natural Resources \uf0b7 Inadequately funding for Natural Resource \uf0b7 Failure to have evidence of ownership of Land, forests and wetlands \uf0b7 Inadequate Medical Equipment 17 \uf0b7 Lack of Skilled Personnel to Operate an Anesthetic Machine                                              |\n|  2 | 42.0       | Hoima DLG                                                                                                                                                                                    | \uf0b7 YLP-Low Recovery Of Funds \uf0b7 Performance Of URF \uf0b7 Procurement Compliance review by PPDA \uf0b7 Failure to maintain records for the management of road equipment \uf0b7 Lack of Environment Committee \uf0b7 Un-licensed activities on Gazetted Natural Resources \uf0b7 Inadequate Medical Equipment \uf0b7 Lack of Land Titles                                                                                                                                                                                               |\n|  3 | 43.0       | Hoima Municipal Council                                                                                                                                                                      | \uf0b7 Performance Of URF \uf0b7 Accumulation of Domestic Arrears \uf0b7 Under Absorption of USMID Development Grant \uf0b7 Delayed Completion of USMID Projects \uf0b7 Irregular Procurement Method \uf0b7 Lack of Certificate of Ownership of Wetlands. \uf0b7 Unlicensed Activities in Wet Lands \uf0b7 Lack of Approved Bye-Laws Regarding Garbage Management \uf0b7 Lack of Proper Maintenance of Road Equipment                                                                                                                              |\n|  4 | 44.0       | Masindi DLG                                                                                                                                                                                  | \uf0b7 YLP-Low Recovery Of Funds \uf0b7 Performance Of URF                                                                                                                                                                                                                                                                                                                                                                                                                                                      |", "metadata": {"page": 247, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 12.        | Moyo DLG                                                                                                                                                                                                                                                                                                                                                                                                                                                                           | \uf0b7 YLP-Low Recovery Of Funds \uf0b7 URF-Performance of URF \uf0b7 Trade Creditors \u2013URF \uf0b7 Potential Loss of Funds due to Intention to Sue the Municipal Council \uf0b7 Poor Debt Collection Management \uf0b7 Failure to Pay Approved Gratuities \uf0b7 Budget Performance of Youth Livelihood Programme- 2017/18 \uf0b7 Under-collection of Local Revenue. \uf0b7 PPDA Audit Report \uf0b7 Failure to Prepare Annual District State of the Environment Report. \uf0b7 Unlicensed Activities on Natural Resources \uf0b7 Condition of Medical Equipment   |\n|---:|:-----------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Pension Liability \uf0b7 Payables \uf0b7 Contingent Liabilities \uf0b7 Budget performance for Youth livelihood program for the FY 2017/18 \uf0b7 Failure to maintain road equipment records \uf0b7 Inadequate maintenance of road equipment \uf0b7 Lack of legal ownership of land, forests reserves and wetlands \uf0b7 Absence of a Distinct Environmental Committee \uf0b7 Unlicensed/ un approved activities on Natural resources \uf0b7 Physical planning at the district \uf0b7 Non-existence of Physical Planning Committee | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |\n|  1 | 45.0       | Masindi municipal council                                                                                                                                                                                                                                                                                                                                                                                                                                                          | \uf0b7 YLP-Low Recovery Of Funds \uf0b7 Performance Of URF \uf0b7 Unverified Accounts Payable \uf0b7 Non- remittance of Local Revenue to Divisions \uf0b7 Budget performance for Youth livelihood program for the FY 2017/18 \uf0b7 Inadequate maintenance of road equipment \uf0b7 Incomplete Physical Planning Committee \uf0b7 Un-licensed activities on Gazetted Natural Resources \uf0b7 Inadequate maintenance of garbage collection equipment                                                                                               |\n|  2 |            | JINJA BRANCH                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |\n|  3 | 46.0       | Bugiri DA                                                                                                                                                                                                                                                                                                                                                                                                                                                                          | \uf0b7 Performance of Youth Livelihood Programme \uf0b7 Implementation of the Uganda Road Fund \uf0b7 Under Collection of Local Revenue \uf0b7 Understaffing \uf0b7 Court cases \uf0b7 District Education Service Delivery \uf0b7 Summary of exceptions raised in the PPDA audit report of the District for the financial year ended 30th June, 2018                                                                                                                                                                                     |", "metadata": {"page": 248, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 12.        | Moyo DLG                                                                                                                              | \uf0b7 YLP-Low Recovery Of Funds \uf0b7 URF-Performance of URF \uf0b7 Trade Creditors \u2013URF \uf0b7 Potential Loss of Funds due to Intention to Sue the Municipal Council \uf0b7 Poor Debt Collection Management \uf0b7 Failure to Pay Approved Gratuities \uf0b7 Budget Performance of Youth Livelihood Programme- 2017/18 \uf0b7 Under-collection of Local Revenue. \uf0b7 PPDA Audit Report \uf0b7 Failure to Prepare Annual District State of the Environment Report. \uf0b7 Unlicensed Activities on Natural Resources \uf0b7 Condition of Medical Equipment                                                                                                                                                                                                             |\n|---:|:-----------|:--------------------------------------------------------------------------------------------------------------------------------------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Management of Road Equipment \uf0b7 Physical Planning Committee \uf0b7 Medical Equipment \uf0b7 Management of natural resources \uf0b7 Capitation Grant | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |\n|  1 | 47.0       | Bugiri MC                                                                                                                             | \uf0b7 Implementation of the Uganda Road Fund \uf0b7 Incompletely Vouched Funds \uf0b7 Failure to Carry out Property Tax Assessment \uf0b7 Understaffing \uf0b7 Garbage Management \uf0b7 Lack of bye-laws regarding garbage management \uf0b7 Collection and Transportation of solid waste \uf0b7 Assessment of the Impacts of Municipal solid waste activities on the environment \uf0b7 Lack of a full Physical Planning Committee                                                                                                                                                                                                                                                                                                                        |\n|  2 | 48.0       | Iganga MC                                                                                                                             | \uf0b7 Performance of Youth Livelihood Programme \uf0b7 Implementation of the Uganda Road Fund (PERFORMANCE OF URF) \uf0b7 Domestic Arrears \uf0b7 Receivables \uf0b7 Capitalization of expenses on Roads and Bridges, computers and other equipment\u2019s in the financial statements \uf0b7 Failure to implement activities as per the Municipal Development Plan for the period 2015/16 - 2019/20 \uf0b7 Understaffing \uf0b7 Payment of deductions to Financial Institutions \uf0b7 Education Service delivery \uf0b7 Primary Leaving Performance \uf0b7 Staff Accommodation \uf0b7 Court cases \uf0b7 Natural Resources \uf0b7 Unlicensed/unapproved activities on Natural resources \uf0b7 Garbage Collection for Municipalities \uf0b7 Management of Road Equipment in the Local Governments |", "metadata": {"page": 249, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 12.        | Moyo DLG                                                      | \uf0b7 YLP-Low Recovery Of Funds \uf0b7 URF-Performance of URF \uf0b7 Trade Creditors \u2013URF \uf0b7 Potential Loss of Funds due to Intention to Sue the Municipal Council \uf0b7 Poor Debt Collection Management \uf0b7 Failure to Pay Approved Gratuities \uf0b7 Budget Performance of Youth Livelihood Programme- 2017/18 \uf0b7 Under-collection of Local Revenue. \uf0b7 PPDA Audit Report \uf0b7 Failure to Prepare Annual District State of the Environment Report. \uf0b7 Unlicensed Activities on Natural Resources \uf0b7 Condition of Medical Equipment   |\n|---:|:-----------|:--------------------------------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Failure to dispose of assets \uf0b7 Physical Planning Committees | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |\n|  1 | 49.0       | Jinja MC                                                      | \uf0b7 Performance of Youth Livelihood Programme \uf0b7 Implementation of the Uganda Road Fund \uf0b7 Payables and Pension Liabilities \uf0b7 Receivables \uf0b7 Domestic arrears paid outside appropriation \uf0b7 Uganda Support to Municipal Infrastructure Development Programme (USMID) \uf0b7 Management of Natural resources \uf0b7 Garbage Collection \uf0b7 Status of basic medical equipment \uf0b7 Management of Road Equipment in the Local Governments                                                                                     |\n|  2 | 50.0       | Iganga DA                                                     | \uf0b7 Performance of Youth Livelihood Programme \uf0b7 Implementation of the Uganda Road Fund (PERFORMANCE OF URF) \uf0b7 Lack of Land Titles \uf0b7 Court Cases \uf0b7 Payroll Management \uf0b7 Procurement \uf0b7 Capitation Grant \uf0b7 Status of basic medical equipment \uf0b7 Uganda Wen Empowerment Project \uf0b7 Management of Natural Resources \uf0b7 Failure to approve building plans                                                                                                                                                        |\n|  3 | 51.0       | Namayingo DA                                                  | \uf0b7 Performance of Youth Livelihood Programme \uf0b7 Implementation of the Uganda Road Fund (PERFORMANCE OF URF) \uf0b7 Under Collection of Revenue \uf0b7 Payroll Management \uf0b7 Inconsistencies between IPPS and IFMS payments \uf0b7 Irregular payment of Hard to reach allowances \uf0b7 Remittance of Shared Revenue to Lower Local Governments (LLGs) \uf0b7 Understaffing                                                                                                                                                        |", "metadata": {"page": 250, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 12.        | Moyo DLG                                                      | \uf0b7 YLP-Low Recovery Of Funds \uf0b7 URF-Performance of URF \uf0b7 Trade Creditors \u2013URF \uf0b7 Potential Loss of Funds due to Intention to Sue the Municipal Council \uf0b7 Poor Debt Collection Management \uf0b7 Failure to Pay Approved Gratuities \uf0b7 Budget Performance of Youth Livelihood Programme- 2017/18 \uf0b7 Under-collection of Local Revenue. \uf0b7 PPDA Audit Report \uf0b7 Failure to Prepare Annual District State of the Environment Report. \uf0b7 Unlicensed Activities on Natural Resources \uf0b7 Condition of Medical Equipment                                                                         |\n|---:|:-----------|:--------------------------------------------------------------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Inadequate Water Coverage \uf0b7 Management of Natural resources | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |\n|  1 | 52.0       | Kamuli DA                                                     | \uf0b7 Performance of Youth Livelihood Programme \uf0b7 Implementation of the Uganda Road Fund (PERFORMANCE OF URF) \uf0b7 Revenue under performance \uf0b7 Excess payment of VAT to Contractors \uf0b7 Road Equipment \uf0b7 Loss of Assets by the District \uf0b7 Unlicensed/Unapproved Activities on Natural Resources \uf0b7 District physical planning Committee composition \uf0b7 Availability of skilled personnel to manage medical equipment \uf0b7 Health service delivery \uf0b7 Capitation and Education Service Delivery \uf0b7 District, Urban and Community Access Roads Minimum National Standards of Service Delivery |\n|  2 | 53.0       | Luuka DA                                                      | \uf0b7 Performance of Youth Livelihood Programme \uf0b7 Implementation of the Uganda Road Fund \uf0b7 Outstanding Payables and Pension Liability \uf0b7 Court cases \uf0b7 Lack of land titles \uf0b7 Management of Natural resources \uf0b7 Capitation Grant \uf0b7 Status of Basic Medical Equipment \uf0b7 Condition of Medical Equipment \uf0b7 Performance of the Physical Planning Committee \uf0b7 Road Equipment                                                                                                                                                                                                           |\n|  3 | 54.0       | Mayuge DA                                                     | \uf0b7 Performance of Youth Livelihood Programme \uf0b7 Implementation of the Uganda Road Fund (PERFORMANCE OF URF) \uf0b7 Under absorption of funds \uf0b7 Understaffing \uf0b7 Lack of Land Titles \uf0b7 Inspections of Kityerera HCIV                                                                                                                                                                                                                                                                                                                                                                 |", "metadata": {"page": 251, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 12.        | Moyo DLG                                                                                                                | \uf0b7 YLP-Low Recovery Of Funds \uf0b7 URF-Performance of URF \uf0b7 Trade Creditors \u2013URF \uf0b7 Potential Loss of Funds due to Intention to Sue the Municipal Council \uf0b7 Poor Debt Collection Management \uf0b7 Failure to Pay Approved Gratuities \uf0b7 Budget Performance of Youth Livelihood Programme- 2017/18 \uf0b7 Under-collection of Local Revenue. \uf0b7 PPDA Audit Report \uf0b7 Failure to Prepare Annual District State of the Environment Report. \uf0b7 Unlicensed Activities on Natural Resources \uf0b7 Condition of Medical Equipment   |\n|---:|:-----------|:------------------------------------------------------------------------------------------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Management of Natural Resources \uf0b7 Capitation Grant \uf0b7 Status of Basic Medical Equipment \uf0b7 Physical Planning Committees | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |\n|  1 | 55.0       | Namutumba DA                                                                                                            | \uf0b7 Performance of Youth Livelihood Programme \uf0b7 Implementation of the Uganda Road Fund \uf0b7 Payables (Domestic Arrears) \uf0b7 Under Collection of Local Revenue \uf0b7 Over payment of salary \uf0b7 Education Service Delivery \uf0b7 Management of Natural Resources \uf0b7 Lack of Land Titles \uf0b7 Status of basic medical equipment \uf0b7 Physical planning Committee \uf0b7 Capitation Grant                                                                                                                                             |\n|  2 | 56.0       | Lugazi MC                                                                                                               | \uf0b7 Implementation of the Uganda Road Fund \uf0b7 Accumulation of domestic arrears \uf0b7 Failure to Implement Budget as approved by Council \uf0b7 Over Payments of Salary \uf0b7 Lack of Land Titles \uf0b7 Failure to communicate arithmetic corrections and price adjustments \uf0b7 Understaffing \uf0b7 Garbage Collection for Municipalities \uf0b7 Management of Road Equipment in the Local Governments \uf0b7 Physical Planning Committee                                                                                                  |\n|  3 | 57.0       | Jinja DA                                                                                                                | \uf0b7 Management of the Youth Livelihood project \uf0b7 Implementation of the Uganda Road Fund Domestic Arrears \uf0b7 Audit of Primary School \uf0b7 Understaffing \uf0b7 Management of Natural Resources \uf0b7 Status of Basic Medical Equipment in Health Facilities \uf0b7 Physical Planning Committees                                                                                                                                                                                                                            |", "metadata": {"page": 252, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    |   58. | Buyende DA   | \uf0b7 Performance of Youth Livelihood Programme \uf0b7 Implementation of the Uganda Road Fund \uf0b7 Domestic arrears \uf0b7 Budget Performance \uf0b7 Excess payment of VAT to Contractors \uf0b7 Unlicensed Activities on Natural Resources \uf0b7 Composition of the District Physical Planning Committee \uf0b7 Medical Equipment \uf0b7 Inadequate Basic Medical Equipment at Kidera HC IV   |\n|---:|------:|:-------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    59 | Kamuli MC    | \uf0b7 Youth Livelihood programme \uf0b7 Implementation of the Uganda Road Fund \uf0b7 Transfers to other government units \uf0b7 Over payment of salary \uf0b7 Lack of Land Titles \uf0b7 Underfunding in Capitation Grant \uf0b7 Understaffing \uf0b7 Management of Road Equipment \uf0b7 Management of natural resources \uf0b7 Garbage Management                                                   |\n|  1 |    60 | Kaliro DA    | \uf0b7 Performance of Youth Livelihood Programme \uf0b7 Implementation of the Uganda Road Fund Failure to implement Budget as approved by Council \uf0b7 Understaffing \uf0b7 Inadequate Water Coverage \uf0b7 Accessibility Indicators \uf0b7 Management of Natural Resources \uf0b7 Status of basic Medical Equipment \uf0b7 Procurement                                                    |\n|  2 |    61 | Njeru MC     | \uf0b7 Youth Livelihood programme \uf0b7 Implementation of the Uganda Road Fund \uf0b7 Receivables                                                                                                                                                                                                                                                                   |", "metadata": {"page": 253, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 58.        | Buyende DA                                                                                                                                                                    | \uf0b7 Performance of Youth Livelihood Programme \uf0b7 Implementation of the Uganda Road Fund \uf0b7 Domestic arrears \uf0b7 Budget Performance \uf0b7 Excess payment of VAT to Contractors \uf0b7 Unlicensed Activities on Natural Resources \uf0b7 Composition of the District Physical Planning Committee \uf0b7 Medical Equipment \uf0b7 Inadequate Basic Medical Equipment at Kidera HC IV                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |\n|---:|:-----------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Payables \uf0b7 Local Revenue Shortfall \uf0b7 Under Staffing \uf0b7 Lack of Physical Development Plans \uf0b7 Status of Staff and Accommodation in Health Centers \uf0b7 Lack of a Health Centre IV | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |\n|  1 |            | KAMPALA BRANCH                                                                                                                                                                |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |\n|  2 | 62.0       | Buikwe DLG                                                                                                                                                                    | \uf0b7 Performance of Youth Livelihood Programme \uf0b7 Underfunding of the Programme \uf0b7 Non-compliance with the Repayment schedule \uf0b7 Transfer of recovered funds to the Recovery Account in BOU \uf0b7 Inspection of Njeru Youth Group project \uf0b7 Implementation of the Uganda Road Funds \uf0b7 Budget Performance \uf0b7 Status of Implementation \uf0b7 Routine Manual Maintenance \uf0b7 Periodic Maintenance \uf0b7 Outstanding Commitments of UGX.110,530,664 \uf0b7 Un utilized Funds under ICEIDA Project \uf0b7 Insufficient School Infrastructure \uf0b7 Status of Fish handling Facility at Kiyindi \uf0b7 Inspection at Kawolo Hospital \uf0b7 Insufficient housing facilities at Kawolo Hospital \uf0b7 Stock out of Essential medicines and health supplies at Kawolo Hospital \uf0b7 Under staffing at Kawolo Hospital \uf0b7 Status of Basic Medical Equipment at Kawolo Hospital \uf0b7 Management and Utilization of Natural Resources \uf0b7 Pollution of Environment \uf0b7 Illegal sand mining on the lake \uf0b7 Lack of a fully constituted Physical Planning Committee |\n|  3 | 63.0       | Mukono DLG                                                                                                                                                                    | \uf0b7 Performance of Youth Livelihood Programme \uf0b7 Funding of the Programme \uf0b7 Non-compliance with the Repayment Schedule \uf0b7 Transfer of recovered funds to the Recovery Account in BOU                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |", "metadata": {"page": 254, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 58.        | Buyende DA                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               | \uf0b7 Performance of Youth Livelihood Programme \uf0b7 Implementation of the Uganda Road Fund \uf0b7 Domestic arrears \uf0b7 Budget Performance \uf0b7 Excess payment of VAT to Contractors \uf0b7 Unlicensed Activities on Natural Resources \uf0b7 Composition of the District Physical Planning Committee \uf0b7 Medical Equipment \uf0b7 Inadequate Basic Medical Equipment at Kidera HC IV                                                                                                                                                                                                                                                                                                                                                                                                                                          |\n|---:|:-----------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Review of Sampled Youth Groups Files \uf0b7 Implementation of the Uganda Road Funds \uf0b7 Failure to carry out Property Valuation \uf0b7 Misdirected Secondary School Grants \uf0b7 Insufficient Infrastructure in UPE Schools \uf0b7 Under staffing \uf0b7 Management and Utilisation of Natural resources \uf0b7 Lack of a District Environment Committee \uf0b7 Lack of proper demarcation of wetlands \uf0b7 Unlicensed Activities in the Wetlands \uf0b7 Status of Basic Medical Equipment at Kojja HC IV \uf0b7 Poorly equipped Ophthalmic Department \uf0b7 Inadequate Beds in the Maternity Ward \uf0b7 Physical Planning Committees \uf0b7 Inadequate composition of the District Physical planning Committee \uf0b7 Lack of Physical Development Plans | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |\n|  1 | 64.0       | Wakiso DLG                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               | \uf0b7 Performance of Youth Livelihood Programme \uf0b7 Implementation of the Uganda Road Funds \uf0b7 Delayed Works on Nansana-Kireka-Biira Road (1km) \uf0b7 Outstanding Commitments \uf0b7 Outstanding Salary Arrears of UGX.61,419,581 \uf0b7 Pension Arrears \uf0b7 Shortfall in Government Releases \uf0b7 Unspent/Un-Utilized conditional Grant \uf0b7 Pensioners not on the Payroll \uf0b7 Unrealized Royalties fr Ministry of Energy \uf0b7 Failure to meet minimum standards at Wakiso Health Centre IV \uf0b7 Entebbe Hospital - Outstanding utility bills \uf0b7 Audit of UPE Schools Capitation Grant \uf0b7 Mismanagement of UPE Funds at Kyengeza Muslim P/S \uf0b7 Insufficient Infrastructure in UPE Schools \uf0b7 Management of Procurement \uf0b7 Failure to prepare Evaluation tools \uf0b7 Irregularities in the procurement for the Rehabilitation of Boreholes |", "metadata": {"page": 255, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 58.        | Buyende DA                                                                                                                                                                                                                                                                                                                                                                                                                  | \uf0b7 Performance of Youth Livelihood Programme \uf0b7 Implementation of the Uganda Road Fund \uf0b7 Domestic arrears \uf0b7 Budget Performance \uf0b7 Excess payment of VAT to Contractors \uf0b7 Unlicensed Activities on Natural Resources \uf0b7 Composition of the District Physical Planning Committee \uf0b7 Medical Equipment \uf0b7 Inadequate Basic Medical Equipment at Kidera HC IV                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |\n|---:|:-----------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Lack of signed contracts \uf0b7 Management and Utilisation of Natural Resources \uf0b7 Lack of a land Register \uf0b7 Lack of a lease Register \uf0b7 Management of Road Equipment \uf0b7 Lack of Road safety Equipment \uf0b7 Non-functioning Road equipment \uf0b7 Inadequate mechanical imprest \uf0b7 Lack of Physical Planning Committee \uf0b7 Entebbe Hospital \uf0b7 Existence and Status of Medical equipment \uf0b7 Essential Medicines and Health supplies Stock Outs | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |\n|  1 | 65.0       | Buvuma DLG                                                                                                                                                                                                                                                                                                                                                                                                                  | \uf0b7 Performance of Youth Livelihood Programme \uf0b7 Underfunding of the Programme \uf0b7 Non Compliance with the Repayment Schedule \uf0b7 Transfer of recovered funds to the recovery account in BOU \uf0b7 Implementation of the Uganda Road Funds \uf0b7 Routine manual maintenance \uf0b7 Routine Mechanised Maintenance \uf0b7 Periodic Maintenance \uf0b7 Lack of Property Valuation Roll \uf0b7 Construction of the District Administration Block under Phase II \uf0b7 Un Confirmed Ownership of Land \uf0b7 Lack of Land titles \uf0b7 Under Staffing \uf0b7 Management and Utilization of Natural Resources \uf0b7 Lack of a District Environment Committee \uf0b7 Failure to carry out demarcation of Wetlands \uf0b7 Encroachment on Natural Resources \uf0b7 Status of Medical Equipment at Buvuma Health Centre IV \uf0b7 Lack of Essential Medical Equipment \uf0b7 Lack of Power at the Health Centre IV \uf0b7 Lack of a fully Constituted District Physical Planning Committee |\n|  2 | 66.0       | Nakasongola DLG                                                                                                                                                                                                                                                                                                                                                                                                             | \uf0b7 Performance of Youth Livelihood Programme - Underfunding of the Programme                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |", "metadata": {"page": 256, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 58.        | Buyende DA                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          | \uf0b7 Performance of Youth Livelihood Programme \uf0b7 Implementation of the Uganda Road Fund \uf0b7 Domestic arrears \uf0b7 Budget Performance \uf0b7 Excess payment of VAT to Contractors \uf0b7 Unlicensed Activities on Natural Resources \uf0b7 Composition of the District Physical Planning Committee \uf0b7 Medical Equipment \uf0b7 Inadequate Basic Medical Equipment at Kidera HC IV   |\n|---:|:-----------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | - Non-compliance with the Repayment Schedule - Transfer of Recovered Funds to the Recovery Account in BOU - Inspection of Performance of Youth Projects \uf0b7 Implementation of the Uganda Road Funds - Budget Performance - Status of Implementation - Routine Manual Maintenance - Routine Mechanised Maintenance \uf0b7 Outstanding Pension and Un Paid Salaries \uf0b7 Under staffing \uf0b7 Staff on Interdiction \uf0b7 Lack of Property Valuation List \uf0b7 Delayed Disbursement of funds to Youth Groups for FYR:2017/18 \uf0b7 Non-functional wells and hand pumps \uf0b7 Management of Natural Resources \uf0b7 Lack of Land Register \uf0b7 Failure to secure Land Titles \uf0b7 Lack of Lease Register \uf0b7 Lack of a District Environment Committee \uf0b7 Insufficient Funding to the Natural Resources Unit \uf0b7 Unlicensed Activities carried out in the Gazetted Wetlands \uf0b7 Status of Basic Medical Equipment at Nakasongola HC IV \uf0b7 Physical Planning Committee \uf0b7 Lack of a fully constituted Physical Planning Committee \uf0b7 Inadequate Physical Planning Committee Meetings \uf0b7 Lack of Physical Development Plans | Unnamed: 2                                                                                                                                                                                                                                                                                                                                            |\n|  1 | 67.0       | Mityana DLG                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         | \uf0b7 Performance of Youth Livelihood Programme \uf0b7 Implementation of the Uganda Road Funds \uf0b7 Budget Performance \uf0b7 Status of Implementation \uf0b7 Routine Manual Maintenance \uf0b7 Routine Mechanized Maintenance \uf0b7 Un realized Revenue \uf0b7 Delayed Remittance of funds to youth groups(2017/18) \uf0b7 Audit of Universal Primary Education Schools                       |", "metadata": {"page": 257, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 58.        | Buyende DA                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     | \uf0b7 Performance of Youth Livelihood Programme \uf0b7 Implementation of the Uganda Road Fund \uf0b7 Domestic arrears \uf0b7 Budget Performance \uf0b7 Excess payment of VAT to Contractors \uf0b7 Unlicensed Activities on Natural Resources \uf0b7 Composition of the District Physical Planning Committee \uf0b7 Medical Equipment \uf0b7 Inadequate Basic Medical Equipment at Kidera HC IV                                                                                                                                                                                                                                                                                                                                                                                                                 |\n|---:|:-----------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Insufficient Infrastructure \uf0b7 Lack of access to safe water in schools \uf0b7 Inspection of School Facilities \uf0b7 Mityana Hospital \uf0b7 Insufficient Staff Housing facilities \uf0b7 Under Staffing (Un-filled Staff Positions) \uf0b7 Status of Basic Medical Equipment \uf0b7 Status of Medical Equipment at Health Centre IVs \uf0b7 Status of Basic Medical Equipment at Mityana Hospital \uf0b7 Capitation Grant not in agreement with enrolment \uf0b7 Management and utilisation of Natural Resources \uf0b7 Unlicensed Activities in Wetlands \uf0b7 Lack of an approved Physical Development Plan \uf0b7 Summary of exceptions raised in the PPDA audit report of the District for the financial year ended 30th June, 2018 | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |\n|  1 | 68.0       | Mpigi DLG                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      | \uf0b7 Performance of Youth Livelihood Programme \uf0b7 Underfunding of the Programme \uf0b7 Non-compliance with the Repayment schedule \uf0b7 Transfer recovered funds to the recovery account in BoU \uf0b7 Inspection of Nabusanke Youth Piggery Project \uf0b7 Lack of Physical address \uf0b7 Disintegration of Nabusanke Youth Piggery Project \uf0b7 Implementation of the Uganda Road Funds \uf0b7 Budget Performance \uf0b7 Status of implementation \uf0b7 Routine manual maintenance \uf0b7 Routine mechanised maintenance \uf0b7 Outstanding Pension and Gratuity Arrears \uf0b7 Lack of Property Valuation List \uf0b7 Insufficient School Infrastructure \uf0b7 Status of Lake Victoria Environment Management Project Phase II (LVEMP II) \uf0b7 Management of Natural Resources \uf0b7 Lack of Lease Register \uf0b7 Failure to Secure Land titles |", "metadata": {"page": 258, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 58.        | Buyende DA                                                                                                                                                                                                                                                                                                                                                                                                                          | \uf0b7 Performance of Youth Livelihood Programme \uf0b7 Implementation of the Uganda Road Fund \uf0b7 Domestic arrears \uf0b7 Budget Performance \uf0b7 Excess payment of VAT to Contractors \uf0b7 Unlicensed Activities on Natural Resources \uf0b7 Composition of the District Physical Planning Committee \uf0b7 Medical Equipment \uf0b7 Inadequate Basic Medical Equipment at Kidera HC IV                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |\n|---:|:-----------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Under performance of the district land board \uf0b7 Irregular Issuance of two land titles on the same piece of Land in Kamaliba \uf0b7 Lack of a District Environment Committee \uf0b7 Unlicenced Sand mining carried out in the Gazetted Wetlands \uf0b7 Lack of a District Environment Action Plan \uf0b7 Status of Basic Medical Equipment at Mpigi HC IV \uf0b7 Lack of Physical Development Plans \uf0b7 Inadequate Funding for the Physical Planning Committee | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |\n|  1 | 69.0       | Butambala DLG                                                                                                                                                                                                                                                                                                                                                                                                                       | \uf0b7 Performance of Youth Livelihood Programme \uf0b7 Implementation of the Uganda Road Funds - Budget Performance - Status of implementation - Routine manual maintenance - Routine mechanised maintenance - Periodic maintenance - In adequate Monitoring and Supervision of Road works \uf0b7 Un verified Outstanding Pension and Gratuity Payments \uf0b7 Under Staffing \uf0b7 Gombe Hospital \uf0b7 Inadequate Funding \uf0b7 Hospital Dilapidated Buildings \uf0b7 Discharge of Sewage into the Community by the Hospital \uf0b7 Lack of Land title for the Hospital \uf0b7 Management of Procurement \uf0b7 Drilling and Installation of Hand pump Borehole to Solar Powered Boreholes \uf0b7 Failure to Meet Evaluation Criteria \uf0b7 Inspection of the motorized Pump \uf0b7 Procurement Evaluation for Construction of classrooms at Mavugera P/S \uf0b7 Construction of Facilities at Bwetyabya UMEA P/S \uf0b7 Management of Natural Resources \uf0b7 Absence of Environment Committees |", "metadata": {"page": 259, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 58.        | Buyende DA                                                                                                                                                                                                                                                | \uf0b7 Performance of Youth Livelihood Programme \uf0b7 Implementation of the Uganda Road Fund \uf0b7 Domestic arrears \uf0b7 Budget Performance \uf0b7 Excess payment of VAT to Contractors \uf0b7 Unlicensed Activities on Natural Resources \uf0b7 Composition of the District Physical Planning Committee \uf0b7 Medical Equipment \uf0b7 Inadequate Basic Medical Equipment at Kidera HC IV                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |\n|---:|:-----------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Conservation of Natural Resources \uf0b7 Encroachment on Forest Reserves \uf0b7 Un controlled Human Activities on Wetlands \uf0b7 Lack of a District Land Office \uf0b7 Lack of a Land Board \uf0b7 Inflated Pupil Enrolment \uf0b7 Status of Basic Medical Equipment at Gbe Hospital | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |\n|  1 | 70.0       | Kayunga DLG                                                                                                                                                                                                                                               | \uf0b7 Performance of Youth Livelihood Programme - Underfunding of the Programme. - Noncompliance with the repayment schedule - Transfer of the Recovered Funds to the Recovery Account in BOU - Inspection of Performance of Youth projects - Kayonjo Piggery Youth Project - Record keeping - Bwetyaba Youth dairy Production - Record Keeping - Failed Youth Livelihood Projects \uf0b7 Implementation of the Uganda Road Funds - Budget Performance - Status of implementation - Routine manual maintenance - Under Utilization of Road Gangs - Routine mechanised maintenance - Periodic maintenance - Burnt district Grader \uf0b7 Outstanding Pensions \uf0b7 Outstanding Commitments \uf0b7 Construction of Nakyesa Public Latrine \uf0b7 High School Dropout Rates \uf0b7 Failure to collect Local service Tax (LST) fr Non-Government employees \uf0b7 Management and Utilisation of Natural Resources \uf0b7 Ruining and encroachment on wet land \uf0b7 Failure to demarcate wetlands \uf0b7 Lack of a District Environmental Action Plan |", "metadata": {"page": 260, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 58.        | Buyende DA                                                                                                                                                                                                      | \uf0b7 Performance of Youth Livelihood Programme \uf0b7 Implementation of the Uganda Road Fund \uf0b7 Domestic arrears \uf0b7 Budget Performance \uf0b7 Excess payment of VAT to Contractors \uf0b7 Unlicensed Activities on Natural Resources \uf0b7 Composition of the District Physical Planning Committee \uf0b7 Medical Equipment \uf0b7 Inadequate Basic Medical Equipment at Kidera HC IV                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |\n|---:|:-----------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Status of Essential medical equipment at the Kayunga General Hospital \uf0b7 Challenges faced by Kayunga HCIVs \uf0b7 District Road Equipment Inadequate Road Equipment \uf0b7 In adequate Infrastructure in Primary schools | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |\n|  1 | 71.0       | Luwero DLG                                                                                                                                                                                                      | \uf0b7 Performance of Youth Livelihood Programme - Under funding of the Programme - Non Compliance with Repayments Schedules - Un confirmed transfers of Recovered funds to Recovery Account in BOU - Inspection of performance of Youth Projects - Nakigoza Youth Tato Growing Project - Record keeping - Kanyogoga Youth Piggery Project - Poor Record keeping \uf0b7 Implementation of the Uganda Road Funds - Inspection of Kikoza-Kigoloba-Naluvule Road (8.9Kms) - Failure to carry out Routine Manual Maintenance on District Roads \uf0b7 Mischarge of Expenditure \uf0b7 Un accounted for funds \uf0b7 Financial Loss \uf0b7 Outstanding Creditors \uf0b7 Outstanding Salary and Pension Arrears \uf0b7 Diversion of PHC and Agricultural Extension Services Wage to Pay Primary Teachers Salary \uf0b7 Un-updated property valuation list \uf0b7 Under staffing and related \uf0b7 Un Recovered UWEP Revolving Funds \uf0b7 Un approved borehole Rehabilitation Assessments \uf0b7 Difficulties in accessing Road equipment fr Regional Workshops \uf0b7 Failure to Perform Physical count for students under USE \uf0b7 Review of Eye Clinic Donation at Luwero Health Centre IV \uf0b7 Management of Procurement \uf0b7 Absence of a Contracts Register \uf0b7 Absence of 10% Performance securities for Procurement contracts |", "metadata": {"page": 261, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 58.        | Buyende DA                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  | \uf0b7 Performance of Youth Livelihood Programme \uf0b7 Implementation of the Uganda Road Fund \uf0b7 Domestic arrears \uf0b7 Budget Performance \uf0b7 Excess payment of VAT to Contractors \uf0b7 Unlicensed Activities on Natural Resources \uf0b7 Composition of the District Physical Planning Committee \uf0b7 Medical Equipment \uf0b7 Inadequate Basic Medical Equipment at Kidera HC IV                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |\n|---:|:-----------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Lack of a representative of Lower Local Government on Evaluation Committee \uf0b7 Management of Natural Resources \uf0b7 Environmental dilapidation of district wetlands \uf0b7 Failure to de-gazette Bombo Local Forest Reserve \uf0b7 Poor Status of basic Medical Equipment \uf0b7 Lack of a District Physical Development Plan \uf0b7 Absence of District land and Lease Registers \uf0b7 Absence of legitimate Registration of the District Land \uf0b7 Capitation Grants \uf0b7 Under funding of the USE and UPE capitation programs \uf0b7 Construction of a 2 classro block and others at Bulamba Primary Schoo \uf0b7 Status of Basic Medical Equipment | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |\n|  1 | 72.0       | Nakaseke DLG                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                | Performance of Youth Livelihood Programme - Noncompliance with the Repayment schedule - Inspection of Performance of Youth projects - Lack of Project Records \uf0b7 Implementation of the Uganda Road Funds - Budget Performance - Status of implementation \uf0b7 Under staffing \uf0b7 Double Deployment of Head Teachers in One School \uf0b7 Delayed disbursement of funds to Youth and Wen Groups FYR 2017/18 \uf0b7 Construction of Primary Schools under Global Partnership for Education \uf0b7 Direct Payments by the Ministry of Education to the Contractor \uf0b7 Incomplete works \uf0b7 Construction works under School Facilities Grant \uf0b7 Lack of Basic Infrastructure in Primary Schools \uf0b7 Inspection of Semuto HCIV \uf0b7 Inadequate Funding of Nakaseke Hospital \uf0b7 Theft of Hospital equipment at Nakaseke Hospital \uf0b7 Management and Utilisation of Natural Resources \uf0b7 Lack of legal ownership of Nabika forest reserves and wetlands \uf0b7 Absence of a Distinct Environmental Committee \uf0b7 Lack of Lease Register |", "metadata": {"page": 262, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 58.        | Buyende DA                                                                                                                                                                                                                                                                   | \uf0b7 Performance of Youth Livelihood Programme \uf0b7 Implementation of the Uganda Road Fund \uf0b7 Domestic arrears \uf0b7 Budget Performance \uf0b7 Excess payment of VAT to Contractors \uf0b7 Unlicensed Activities on Natural Resources \uf0b7 Composition of the District Physical Planning Committee \uf0b7 Medical Equipment \uf0b7 Inadequate Basic Medical Equipment at Kidera HC IV                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |\n|---:|:-----------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Illegal Land Management of the District land by Luwero District Land Board \uf0b7 Lack of a Wetlands Register \uf0b7 Degradation and Illegal activities on River Mayanja wetland \uf0b7 Lack of Land Title for health facilities \uf0b7 Status of basic medical equipment in health facilities | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |\n|  1 | 73.0       | Makindye MC                                                                                                                                                                                                                                                                  | \uf0b7 Implementation of the Uganda Road Funds - Budget Performance - Status of implementation - Routine manual maintenance - Routine mechanized maintenance - Periodic maintenance - Unimplemented works - Inspection of Bunamwaya-Kisigula-Mutundwe Mirembe Road - Inadequate Road Equipment - Lack of Bill of Quantities/Detailed scope of works - Outstanding Commitments \uf0b7 Unspent Conditional Grants \uf0b7 Revenue Management \uf0b7 Lack of Local Revenue appeals tribunal \uf0b7 Under staffing \uf0b7 Lack of legal ownership of Municipal Assets \uf0b7 Developments on untitled land \uf0b7 Underfunded Youth Livelihood Program \uf0b7 Management and Utilization of Natural Resources \uf0b7 Illegal developments in Kaliddubi wetland \uf0b7 Status of Basic Medical Equipment at Ndejje HC1V \uf0b7 Garbage Management \uf0b7 Management of Procurement \uf0b7 Irregular Procurement for construction of a perimeter wall \uf0b7 Lack of Contract Implementation plans and management Reports \uf0b7 Physical Planning Committee \uf0b7 Capitation Grants \uf0b7 Under realization of Capitation Grants |", "metadata": {"page": 263, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 58.        | Buyende DA                           | \uf0b7 Performance of Youth Livelihood Programme \uf0b7 Implementation of the Uganda Road Fund \uf0b7 Domestic arrears \uf0b7 Budget Performance \uf0b7 Excess payment of VAT to Contractors \uf0b7 Unlicensed Activities on Natural Resources \uf0b7 Composition of the District Physical Planning Committee \uf0b7 Medical Equipment \uf0b7 Inadequate Basic Medical Equipment at Kidera HC IV                                                                                                                                                                                                                                                         |\n|---:|:-----------|:-------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Insufficient School Infrastructure | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |\n|  1 | 74.0       | Entebbe MC                           | \uf0b7 Implementation of the Uganda Road Funds - Budget Performance - Status of implementation - Routine manual maintenance - Routine mechanised maintenance - Periodic maintenance - Inadequate Road Equipment - Outstanding Pension Liability - Outstanding Commitments \uf0b7 Uganda Support to Municipal Infrastructure Development Programme (USMID) \uf0b7 Low Absorption of USMID Project Funds \uf0b7 Youth Livelihood Program Non Compliance with repayments Schedules \uf0b7 Education Servises - Insufficient Infrastructure \uf0b7 Garbage Collection - Lack of sufficient equipment/facilities to collect garbage            |\n|  2 | 75.0       | Nansana MC                           | \uf0b7 Implementation of the Uganda Road Funds - Budget Performance - Status of Implementation - Routine Manual Maintenance - Routine Mechanised Maintenance - Periodic Maintenance - Lack of Sufficient Road Equipment \uf0b7 Under Collection of Local Revenue \uf0b7 Review of Youth Livelihood Program Performance financial year 2017/2018 \uf0b7 Project Inspection \uf0b7 Kiteredde Youth Mukama Afaayo Piggery \uf0b7 Physical address \uf0b7 Maganjo B. Youth Peasant Welding & Metal Works \uf0b7 Physical Address \uf0b7 Failure to meet minimum standards of Primary Schools \uf0b7 Under staffing \uf0b7 Cposition of the Physical Planning Committee |", "metadata": {"page": 264, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 58.        | Buyende DA                                                                                                                                                                                                            | \uf0b7 Performance of Youth Livelihood Programme \uf0b7 Implementation of the Uganda Road Fund \uf0b7 Domestic arrears \uf0b7 Budget Performance \uf0b7 Excess payment of VAT to Contractors \uf0b7 Unlicensed Activities on Natural Resources \uf0b7 Composition of the District Physical Planning Committee \uf0b7 Medical Equipment \uf0b7 Inadequate Basic Medical Equipment at Kidera HC IV                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |\n|---:|:-----------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Management and Utilization of Natural Resources \uf0b7 Lack of Municipal Environment Committee \uf0b7 Unauthorised Structures on Wetlands \uf0b7 Management of Garbage \uf0b7 Existence and Status of Medical Equipment at Buwambo HC1V | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |\n|  1 | 76.0       | Mityana MC                                                                                                                                                                                                            | \uf0b7 Budget Performance under Uganda Road Fund - Status of implementation - Routine manual maintenance - Routine mechanised maintenance - Inspection of Wabigalo- Busubizi Road (Status of Road) - The Poor state of Main Street - Lack of Road Equipment \uf0b7 Under Collection of Local Revenue \uf0b7 Comingling of Property Tax with other Revenues \uf0b7 Lack of a Valuation Roll for Property Tax \uf0b7 Irregular Allocation of Classroom Block to Pre Primary Section \uf0b7 Incomplete works on Pit latrine constructed at NAKASETA P/S \uf0b7 Un Distributed Youth Livelihood program Funds financial year 2017/18 \uf0b7 Non functionality of the Stores system \uf0b7 Lack of an owned Office Premises \uf0b7 Understaffing \uf0b7 Management and Utilization of Natural Resources \uf0b7 Lack of Land Titles \uf0b7 Lack of inventory of wetlands (Un known wetlands) \uf0b7 Human Activities on Lake Wamala Buffer Zone \uf0b7 Garbage Management \uf0b7 Littering of Garbage \uf0b7 Absence of by-laws on Garbage Management \uf0b7 Failure to Maintain Data and Records on Garbage Volume \uf0b7 In appropriate Location of the Landfill \uf0b7 Lack of a Physical Development Plan |\n|  2 | 77.0       | Kira MC                                                                                                                                                                                                               | \uf0b7 Implementation of the Uganda Road Funds \uf0b7 Under-funded emergency Road Works                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |", "metadata": {"page": 265, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 58.        | Buyende DA                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       | \uf0b7 Performance of Youth Livelihood Programme \uf0b7 Implementation of the Uganda Road Fund \uf0b7 Domestic arrears \uf0b7 Budget Performance \uf0b7 Excess payment of VAT to Contractors \uf0b7 Unlicensed Activities on Natural Resources \uf0b7 Composition of the District Physical Planning Committee \uf0b7 Medical Equipment \uf0b7 Inadequate Basic Medical Equipment at Kidera HC IV                                                                                                                                                |\n|---:|:-----------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Fragmentation of Resources under Up-grading of un-paved Roads to Bitumen standard \uf0b7 Inadequate Road Equipment \uf0b7 Incomplete works - Construction of Kira MC Administration Building Phase II \uf0b7 Under staffing \uf0b7 Lack of Land titles for UPE Schools \uf0b7 Inspection of Primary Schools \uf0b7 Management and Utilization of Natural Resources \uf0b7 Failure to demarcate wetlands \uf0b7 Establishment of Urban Physical Planning Committees \uf0b7 Garbage Collection Management \uf0b7 Inadequate Garbage transportation equipment \u2013 Hiring of Equipment | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |\n|  1 |            | MASAKA BRANCH                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |\n|  2 | 78.0       | Lwengo DLG                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       | \uf0b7 YLP-LOW Recovery Of Funds \uf0b7 Performance Of URF \uf0b7 Liabilities \uf0b7 Delayed Completion of valley tanks \uf0b7 Understaffing \uf0b7 Un demarcated boundaries of wetlands and forests. \uf0b7 Unlicensed activities on Natural Activities \uf0b7 Lack of sufficient funding to implement planned activities. \uf0b7 Underfunding of Nakateete Primary School \uf0b7 Poor Infrastructure of Nakateete primary School \uf0b7 Condition of Medical Equipment. \uf0b7 Understaffing at Lwengo Health Centre IV \uf0b7 Inadequate patients accommodation. |\n|  3 | 79.0       | Sembabule DLG                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    | \uf0b7 YLP-Low Recovery Of Funds \uf0b7 Performance Of URF \uf0b7 Under Collection of Local Revenue \uf0b7 Unspent Conditional Grant \uf0b7 Under funding of YLP for 2017/18 \uf0b7 Unlicensed activities on Natural Resources \uf0b7 Absence of a District Environment Committee                                                                                                                                                                                                                                                     |", "metadata": {"page": 266, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 58.        | Buyende DA                                                                                                                                        | \uf0b7 Performance of Youth Livelihood Programme \uf0b7 Implementation of the Uganda Road Fund \uf0b7 Domestic arrears \uf0b7 Budget Performance \uf0b7 Excess payment of VAT to Contractors \uf0b7 Unlicensed Activities on Natural Resources \uf0b7 Composition of the District Physical Planning Committee \uf0b7 Medical Equipment \uf0b7 Inadequate Basic Medical Equipment at Kidera HC IV                                                                                              |\n|---:|:-----------|:--------------------------------------------------------------------------------------------------------------------------------------------------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Underfunding of St. Joseph Mateete Primary School. \uf0b7 Inadequate infrastructure of Mateete Primary School. \uf0b7 Poor Condition of Medical Equipment | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                       |\n|  1 | 80.0       | Bukansimbi DLG                                                                                                                                    | \uf0b7 YLP-Low Recovery Of Funds \uf0b7 Performance of URF \uf0b7 Outstanding Commitments \uf0b7 Underfunding of YLP funds 2017/18 \uf0b7 Occupation of office building under construction. \uf0b7 Unlicensed activities on Natural Resources \uf0b7 Failure to maintain prescribed records of Road equipment \uf0b7 Lack of Physical Planning Committee members \uf0b7 Poor condition of Medical Equipment. \uf0b7 Understaffing.                                                                 |\n|  2 | 81.0       | Masaka DLG                                                                                                                                        | \uf0b7 Performance of YLP \uf0b7 Performance Of URF \uf0b7 Underfunding of funds 2017/18 \uf0b7 Delayed access of the pension payroll by the retired employees. \uf0b7 Delayed disbursement of funds \uf0b7 Under Collection of Local Revenue \uf0b7 Management of Natural Resources \uf0b7 Absence of a District Environment Committee \uf0b7 Unlicensed activities on Natural Activities \uf0b7 Status of infrastructure at Lwagulwe Mixed primary school \uf0b7 Poor condition of Medical Equipment. |\n|  3 | 82.0       | Masaka MC                                                                                                                                         | \uf0b7 Performance of YLP \uf0b7 Performance Of URF \uf0b7 Un demarcated boundaries of wetlands and forests. \uf0b7 Unlicensed activities on Natural Activities. \uf0b7 Irregular title by Kampala University \uf0b7 Encroachment on Plot 21, 23, 25,27, 29, 31, 33 and 35 Grant street. \uf0b7 Failure to obtain titles                                                                                                                                                            |", "metadata": {"page": 267, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 58.        | Buyende DA                                                                                            | \uf0b7 Performance of Youth Livelihood Programme \uf0b7 Implementation of the Uganda Road Fund \uf0b7 Domestic arrears \uf0b7 Budget Performance \uf0b7 Excess payment of VAT to Contractors \uf0b7 Unlicensed Activities on Natural Resources \uf0b7 Composition of the District Physical Planning Committee \uf0b7 Medical Equipment \uf0b7 Inadequate Basic Medical Equipment at Kidera HC IV                                                                                                                  |\n|---:|:-----------|:------------------------------------------------------------------------------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Irregular transfer of Council property by District Land Board \uf0b7 Failure to Vacate Council property. | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                           |\n|  1 | 83.0       | Mubende DLG                                                                                           | \uf0b7 Performance of YLP \uf0b7 Performance Of URF \uf0b7 Unspent conditional grants \uf0b7 Under Collection of Local Revenue \uf0b7 Excess funding of YLP- funds 2017/18 \uf0b7 Summary of excepts raised in PPDA reports \uf0b7 Management of Natural Resources \uf0b7 Un demarcated boundaries of wetlands and forests. \uf0b7 Unlicensed activities on Natural Activities. \uf0b7 Underfunding of Bweyongedde Primary School \uf0b7 Status of Basic Medical Equipment. \uf0b7 Management of Road Equipment                  |\n|  2 | 84.0       | Kalungu DLG                                                                                           | \uf0b7 Performance of YLP \uf0b7 Performance Of URF \uf0b7 Under Collection of Local Revenue \uf0b7 Ghost schools receiving capitation grants \uf0b7 Underfunding disbursement of YLP funds. \uf0b7 Alteration of work plans without Council approval \uf0b7 Summary of exceptions raised in PPDA reports \uf0b7 Un demarcated boundaries of wetlands and forests. \uf0b7 Lack of sufficient funding to implement planned activities \uf0b7 Conditions of Medical Equipment. \uf0b7 Inspection of Bukulula Health centre IV |\n|  3 | 85.0       | Rakai DLG                                                                                             | \uf0b7 Performance of YLP \uf0b7 Performance Of URF \uf0b7 Unspent conditional grants \uf0b7 Under Collection of Local Revenue \uf0b7 Excess funding of funds 2017/18 \uf0b7 Summary of excepts raised in PPDA reports \uf0b7 Un demarcated boundaries of wetlands and forests.                                                                                                                                                                                                                         |", "metadata": {"page": 268, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 58.        | Buyende DA                                                                                                                                                                                                                                               | \uf0b7 Performance of Youth Livelihood Programme \uf0b7 Implementation of the Uganda Road Fund \uf0b7 Domestic arrears \uf0b7 Budget Performance \uf0b7 Excess payment of VAT to Contractors \uf0b7 Unlicensed Activities on Natural Resources \uf0b7 Composition of the District Physical Planning Committee \uf0b7 Medical Equipment \uf0b7 Inadequate Basic Medical Equipment at Kidera HC IV                                                             |\n|---:|:-----------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Lack of sufficient funding to implement planned activities. \uf0b7 Lack of environment Committee \uf0b7 Underfunding of Kiwenda Primary school \uf0b7 Lack of adequate toilet facilities at Kiwenda Primary school. \uf0b7 Inadequate Medical Equipment at Rakai Hospital. | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                      |\n|  1 | 86.0       | Kyotera DLG                                                                                                                                                                                                                                              | \uf0b7 Performance of YLP \uf0b7 Performance Of URF \uf0b7 Unspent conditional grants \uf0b7 Disbursement of YLP funds 2017/18 \uf0b7 Un demarcated boundaries of wetlands and forests. \uf0b7 Unlicensed activities on Natural Resources \uf0b7 Lack of sufficient funding to implement planned activities. \uf0b7 Underfunding of Kyotera Central Primary School \uf0b7 Conditions of Medical Equipment at Kalisizo Hospital and Kakuuto Health Centre IV. |\n|  2 | 87.0       | Mubende MC                                                                                                                                                                                                                                               | \uf0b7 Performance of YLP \uf0b7 Performance Of URF \uf0b7 Accumulation of domestic arrears. \uf0b7 Failure to receive funds of 2017/18 \uf0b7 Un demarcated boundaries of wetlands and forests. \uf0b7 Unlicensed activities on Natural Resources \uf0b7 Understaffing                                                                                                                                                                            |\n|  3 | 88.0       | Gba DLG                                                                                                                                                                                                                                                  | \uf0b7 Performance of YLP \uf0b7 Performance Of URF \uf0b7 Under Collection of Local Revenue \uf0b7 Un demarcated boundaries of wetlands and forests. \uf0b7 Unlicensed activities on Natural Resources \uf0b7 Lack of sufficient funding to implement planned activities. Capitation Grant \uf0b7 Underfunding of Bukandula Primary School Status of Basic Medical Equipment. \uf0b7 Conditions of medical equipment                                   |", "metadata": {"page": 269, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 58.        | Buyende DA                                                  | \uf0b7 Performance of Youth Livelihood Programme \uf0b7 Implementation of the Uganda Road Fund \uf0b7 Domestic arrears \uf0b7 Budget Performance \uf0b7 Excess payment of VAT to Contractors \uf0b7 Unlicensed Activities on Natural Resources \uf0b7 Composition of the District Physical Planning Committee \uf0b7 Medical Equipment \uf0b7 Inadequate Basic Medical Equipment at Kidera HC IV                                                                                                                                                        |\n|---:|:-----------|:------------------------------------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Understaffing at Maddu Health Centre Four \uf0b7 Understaffing | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |\n|  1 | 89.0       | Kalangala DLG                                               | \uf0b7 Performance of YLP \uf0b7 Performance Of URF \uf0b7 Under Collection of Local Revenue \uf0b7 Lack of register for wetlands \uf0b7 Unlicensed activities of Natural Resources \uf0b7 Physical Planning Committee \uf0b7 Capitation Grant \uf0b7 Underfunding of Kibanga Primary School \uf0b7 Status of Basic Medical Equipment. \uf0b7 Management of Road equipment.                                                                                                                                                                                  |\n|  2 | 90.0       | Butaleja DLG                                                | \uf0b7 YLP-low recovery of funds \uf0b7 Performance of URF \uf0b7 Pension Liabilities \uf0b7 Under-collection of Local Revenue \uf0b7 Lack of legal ownership of land, forests reserves \uf0b7 Non-existence of land office and staffing. \uf0b7 Unlicensed/illegal activities on Natural resources. Management of road equipment \uf0b7 Failure to maintain road equipment log sheets \uf0b7 Status of basic medical equipment \uf0b7 Condition of medical equipment \uf0b7 Competence of staff to handle medical equipment \uf0b7 Non disposal of obsolete equipment |\n|  3 | 91.0       | Bukwo DLG                                                   | \uf0b7 YLP-low recovery of funds \uf0b7 Performance of URF \uf0b7 Outstanding pension and gratuity \uf0b7 Under collection of Local Revenue \uf0b7 Staffing gaps \uf0b7 Status of the Medical equipment at Bukwo District Hospital \uf0b7 Non Existence of the District Environment Committee\u2019s                                                                                                                                                                                                                                               |", "metadata": {"page": 270, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 58.        | Buyende DA                                   | \uf0b7 Performance of Youth Livelihood Programme \uf0b7 Implementation of the Uganda Road Fund \uf0b7 Domestic arrears \uf0b7 Budget Performance \uf0b7 Excess payment of VAT to Contractors \uf0b7 Unlicensed Activities on Natural Resources \uf0b7 Composition of the District Physical Planning Committee \uf0b7 Medical Equipment \uf0b7 Inadequate Basic Medical Equipment at Kidera HC IV                                                                                                                                                    |\n|---:|:-----------|:---------------------------------------------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Absence of the Physical Planning Committee | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |\n|  1 | 92.0       | Sironko DLG                                  | \uf0b7 YLP-low recovery of funds \uf0b7 Performance of URF \uf0b7 Pension Arrears \uf0b7 Under-collection of Local Revenue \uf0b7 Failure to assess and collect property taxes \uf0b7 Unlicensed activities on Natural resources \uf0b7 Performance of Physical Planning Committee                                                                                                                                                                                                                                                        |\n|  2 | 93.0       | Namisindwa DLG                               | \uf0b7 Performance Of URF \uf0b7 YLP-low recovery of funds \uf0b7 Unpaid salaries \uf0b7 Excess Expenditure \uf0b7 Understaffing \uf0b7 Construction of District administration block \uf0b7 Failure to conduct a comprehensive revenue assessment \uf0b7 Disaster management - Effect of Heavy rains \uf0b7 Lack of legal ownership of land, forests reserves and wetlands \uf0b7 Lack of a District Environmental Committee \uf0b7 Unlicensed activities on Natural resources \uf0b7 Failure to maintain road equipment records \uf0b7 Condition of medical equipment |\n|  3 | 94.0       | Budaka DLG                                   | \uf0b7 YLP-low recovery of funds \uf0b7 Performance of URF \uf0b7 Budget Performance of Uganda Wen Entrepreneurship Programme \uf0b7 District Court Cases \uf0b7 Lack of Land Titles \uf0b7 Lack of legal ownership of forests reserves and wetlands \uf0b7 Unlicensed activities carried out in the gazetted wetlands \uf0b7 Inventory of Medical equipment \uf0b7 Competence of staff to handle medical equipment \uf0b7 Condition of the Medical equipment \uf0b7 Composition of Physical Planning                                                         |", "metadata": {"page": 271, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    |   95. | Bududa DLG    | \uf0b7 YLP-low recovery of funds \uf0b7 Performance of URF \uf0b7 Salary Arrears \uf0b7 Contingent Liabilities \uf0b7 Inadequate maintenance of road equipment \uf0b7 Non-functional and non-existent medical equipment \uf0b7 Un-licenced mining and quarrying \uf0b7 Inactive District Environment Committee \uf0b7 Staffing and Human Resource Management \uf0b7 Understaffing \uf0b7 Un-reconciling enrollment figures \uf0b7 Lack of Land Titles \uf0b7 Non-disposal of Obsolete Assets   |\n|---:|------:|:--------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    96 | Bulambuli DLG | \uf0b7 YLP-low recovery of funds \uf0b7 Performance of URF \uf0b7 Condition of medical equipment \uf0b7 Natural Resources \uf0b7 Lack of District Environment Committee                                                                                                                                                                                                                                                                                |\n|  1 |    97 | Busia DLG     | \uf0b7 YLP-low recovery of funds \uf0b7 Performance of URF \uf0b7 Failure to recover local revenue for Sub-counties \uf0b7 Poor Contract management \uf0b7 Unlicensed activities on natural resources \uf0b7 Failure to gazette land for wetlands and forests \uf0b7 Poor maintenance of medical equipment \uf0b7 Payment for unsuccessful repair of X-ray machine                                                                                                    |\n|  2 |    98 | Busia MC      | \uf0b7 Performance Of URF \uf0b7 Under-collection of Local Revenue \uf0b7 Status of Basic Medical equipment at Busia Health Centre I \uf0b7 Lack of an Urban Physical Development Plan                                                                                                                                                                                                                                                            |", "metadata": {"page": 272, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 95.        | Bududa DLG                                                                                                                                                              | \uf0b7 YLP-low recovery of funds \uf0b7 Performance of URF \uf0b7 Salary Arrears \uf0b7 Contingent Liabilities \uf0b7 Inadequate maintenance of road equipment \uf0b7 Non-functional and non-existent medical equipment \uf0b7 Un-licenced mining and quarrying \uf0b7 Inactive District Environment Committee \uf0b7 Staffing and Human Resource Management \uf0b7 Understaffing \uf0b7 Un-reconciling enrollment figures \uf0b7 Lack of Land Titles \uf0b7 Non-disposal of Obsolete Assets                                                                                                                                                                                                                                                                                                                                                       |\n|---:|:-----------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Budget for the Urban Physical Planning Committee \uf0b7 Lack of a garbage management system \uf0b7 Failure to maintain road equipment records \uf0b7 Non-disposal of obsolete assets | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |\n|  1 | 99.0       | Butebo DLG                                                                                                                                                              | \uf0b7 Performance Of URF \uf0b7 Local Revenue Shortfall \uf0b7 Failure to carry out local revenue enumeration and assessment \uf0b7 Absence of a District Environmental Committee \uf0b7 Unlicensed activities carried out in the gazetted wetlands \uf0b7 Lack of clear boundaries of wetlands \uf0b7 Lack of Financial Statements for Nasenyi Primary School \uf0b7 Inadequate supervision by district officials \uf0b7 Lack of District Physical Planning Committee \uf0b7 Encroachment on council land at Nasuleta Health Centre II                                                                                                                                                                                                                                                                                            |\n|  2 | 100.0      | Kapchorwa DLG                                                                                                                                                           | \uf0b7 YLP-Low Recovery of Funds \uf0b7 Performance of URF \uf0b7 Outstanding rent arrears \uf0b7 Missing vouchers \uf0b7 Failure to sign Financing agreements with Youth Groups \uf0b7 NUSAF Project Operations, shortcomings on Chebaser-kapkwateny car sub-project (road construction) \uf0b7 Unrealized Royalties Revenue \uf0b7 Outstanding Rent Arrears \uf0b7 Shortfall in Central Government Transfers \uf0b7 Staffing Gaps \uf0b7 Stalled construction of the new Administration Block \uf0b7 Status of Medical Equipment in the Hospital \uf0b7 Inadequate medical equipment \uf0b7 Failure to prepare defect reports \uf0b7 Defects on the construction of maternity ward in Tumboboi Sub-county \uf0b7 Lack of legal ownership of land, forests reserves \uf0b7 Absence of a Distinct Environmental Committee \uf0b7 Unlicensed activities on Natural resources |", "metadata": {"page": 273, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 95.        | Bududa DLG                                                                             | \uf0b7 YLP-low recovery of funds \uf0b7 Performance of URF \uf0b7 Salary Arrears \uf0b7 Contingent Liabilities \uf0b7 Inadequate maintenance of road equipment \uf0b7 Non-functional and non-existent medical equipment \uf0b7 Un-licenced mining and quarrying \uf0b7 Inactive District Environment Committee \uf0b7 Staffing and Human Resource Management \uf0b7 Understaffing \uf0b7 Un-reconciling enrollment figures \uf0b7 Lack of Land Titles \uf0b7 Non-disposal of Obsolete Assets                                                                                                                                                                                                                           |\n|---:|:-----------|:---------------------------------------------------------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Budget for the Physical Planning committee \uf0b7 Physical Planning Committee Performance | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |\n|  1 | 101.0      | Kapchorwa MC                                                                           | \uf0b7 YLP-low recovery of funds \uf0b7 Performance of URF \uf0b7 Under-collection of Local Revenue \uf0b7 Unsupported/unauthorized supplementary budget \uf0b7 Understaffing \uf0b7 Lack of a physical planning committee \uf0b7 Lack of certified by laws on garbage management \uf0b7 Failure to undertake sensitization activities regarding garbage management \uf0b7 Inadequate facilities to collect garbage \uf0b7 Improper dumping of garbage \uf0b7 Lack of Local and Municipal Environment Committee\u2019s                                                                                                                                                                                            |\n|  2 | 102.0      | Kibuku DLG                                                                             | \uf0b7 YLP-Low Recovery of Funds \uf0b7 Performance of URF \uf0b7 Double transfer of UWEP funds \uf0b7 Staffing Gaps \uf0b7 Irregular Payment of Salaries to Retired Staff \uf0b7 Natural Resources \uf0b7 Lack of Certificate of Ownership of Wetlands \uf0b7 Unlicensed Activities in Wet Lands \uf0b7 Mismanagement of the District\u2019s Natural Resources \uf0b7 Lack of Land Titles \uf0b7 Poor condition of medical equipment \uf0b7 Lack of skilled personnel to manage medical equipment \uf0b7 Non-disposal of obsolete equipment \uf0b7 Defects regarding the slitting, drilling and installation of bore holes \uf0b7 Failure to meet minimum required Standards of UPE School l \uf0b7 Evaluation of Internal Audit function |\n|  3 | 103.0      | Kween DLG                                                                              | \uf0b7 YLP-Low Recovery of Funds \uf0b7 Performance of URF                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |", "metadata": {"page": 274, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 95.        | Bududa DLG                                                                                                                                                                                                                                                                                                                                                                           | \uf0b7 YLP-low recovery of funds \uf0b7 Performance of URF \uf0b7 Salary Arrears \uf0b7 Contingent Liabilities \uf0b7 Inadequate maintenance of road equipment \uf0b7 Non-functional and non-existent medical equipment \uf0b7 Un-licenced mining and quarrying \uf0b7 Inactive District Environment Committee \uf0b7 Staffing and Human Resource Management \uf0b7 Understaffing \uf0b7 Un-reconciling enrollment figures \uf0b7 Lack of Land Titles \uf0b7 Non-disposal of Obsolete Assets   |\n|---:|:-----------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Under-collection of Local Revenue \uf0b7 Budget Performance \uf0b7 Lack of financial statements \uf0b7 Existence of land office and staffing \uf0b7 Absence of a District Environment Committee \uf0b7 Unlicensed activities on Natural resources \uf0b7 Composition of the district physical panning committee. \uf0b7 Non-existence of ophthalmic department \uf0b7 Idle Ultra Sound Scan \uf0b7 Inadequate medical Equipment | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                    |\n|  1 | 104.0      | Manafwa DLG                                                                                                                                                                                                                                                                                                                                                                          | \uf0b7 YLP-Low Recovery of Funds \uf0b7 Performance of URF \uf0b7 Receivables \uf0b7 Unacknowledged erroneous transfer of funds \uf0b7 Unrecovered Loans \uf0b7 Late Release and Disbursement of Funds \uf0b7 School Facilities Grant (SFG) anomalies \uf0b7 Existence of land office and staffing \uf0b7 Lack of Local and District Environment Committees \uf0b7 Non-functional and non-existent medical equipment                                                            |\n|  2 | 105.0      | Mbale DLG                                                                                                                                                                                                                                                                                                                                                                            | \uf0b7 YLP-Low Recovery of Funds \uf0b7 Performance of URF \uf0b7 Pension Liabilities \uf0b7 Procurements not reported to PPDA \uf0b7 Failure to fully implement the procurement plan \uf0b7 Budgetary Shortfall \uf0b7 Ineffective Land Board \uf0b7 Under realization of land fees                                                                                                                                                                                  |\n|  3 | 106.0      | Mbale MC                                                                                                                                                                                                                                                                                                                                                                             | \uf0b7 YLP-Low Recovery of Funds \uf0b7 Performance of URF \uf0b7 Under collection of local revenue                                                                                                                                                                                                                                                                                                                                          |", "metadata": {"page": 275, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 95.        | Bududa DLG                                                                                                                                                                                                                                                                                                          | \uf0b7 YLP-low recovery of funds \uf0b7 Performance of URF \uf0b7 Salary Arrears \uf0b7 Contingent Liabilities \uf0b7 Inadequate maintenance of road equipment \uf0b7 Non-functional and non-existent medical equipment \uf0b7 Un-licenced mining and quarrying \uf0b7 Inactive District Environment Committee \uf0b7 Staffing and Human Resource Management \uf0b7 Understaffing \uf0b7 Un-reconciling enrollment figures \uf0b7 Lack of Land Titles \uf0b7 Non-disposal of Obsolete Assets                                                                                                                                                                                                                                                                                                                                       |\n|---:|:-----------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Lack of certified by-laws on garbage management \uf0b7 Lack of appropriate garbage management equipment \uf0b7 Budgetary Shortfall \uf0b7 Lack of Local and Municipal Environment Committees \uf0b7 Asbestos roof \uf0b7 Inadequate desks \uf0b7 Lack of a land title \uf0b7 Inadequate staff houses \uf0b7 Under-funding of Physical Planning department | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |\n|  1 | 107.0      | Pallisa DLG                                                                                                                                                                                                                                                                                                         | \uf0b7 YLP-Low Recovery Of Funds \uf0b7 Performance of URF \uf0b7 Receivables \uf0b7 Irregular Excess Expenditure on Councilors\u2019 Emoluments \uf0b7 Inactive District Environment Committee \uf0b7 Un-licensed Activities on Wetlands \uf0b7 Inactive physical planning committee \uf0b7 Non-functional and non-existent medical equipment                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |\n|  2 | 108.0      | Tororo DLG                                                                                                                                                                                                                                                                                                          | \uf0b7 YLP-Low Recovery Of Funds \uf0b7 Performance of URF \uf0b7 Transfers of UWEP funds to MoGLSD \uf0b7 Failure of council to sit in the whole financial Year \uf0b7 Non-operational district service commission \uf0b7 Lack of Local Environment Committees \uf0b7 Inadequate monitoring and supervision of the usage of Natural Resources \uf0b7 Existence of land office and staffing \uf0b7 Demarcations and size of the wetlands \uf0b7 Failure to report a fraudulent company to PPDA \uf0b7 Procurement not in the procurement Plan \uf0b7 Audit of SOP-SOP Primary School under capitation Grant \uf0b7 Inadequate ambulance services \uf0b7 Inadequate Health and safety measures \uf0b7 Status of the Basic Medical equipment \uf0b7 Understaffing \uf0b7 Failure to Implement Budget as approved by Parliament \uf0b7 Local Revenue Shortfall |", "metadata": {"page": 276, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 95.        | Bududa DLG                             | \uf0b7 YLP-low recovery of funds \uf0b7 Performance of URF \uf0b7 Salary Arrears \uf0b7 Contingent Liabilities \uf0b7 Inadequate maintenance of road equipment \uf0b7 Non-functional and non-existent medical equipment \uf0b7 Un-licenced mining and quarrying \uf0b7 Inactive District Environment Committee \uf0b7 Staffing and Human Resource Management \uf0b7 Understaffing \uf0b7 Un-reconciling enrollment figures \uf0b7 Lack of Land Titles \uf0b7 Non-disposal of Obsolete Assets   |\n|---:|:-----------|:---------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Revenue Accountability and contracts | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                    |\n|  1 | 109.0      | Tororo MC                              | \uf0b7 Performance of URF \uf0b7 Non-funding of the Physical Planning Committee activities \uf0b7 Failure to implement solid waste management strategy \uf0b7 Lack of a Proper Solid Waste Management System \uf0b7 Lack of appropriate garbage management equipment \uf0b7 Budget Shortfall \uf0b7 Inadequate monitoring and supervision of the usage of Natural Resources under the Municipal                                                                  |\n|  2 |            | MBARARA BRANCH                         |                                                                                                                                                                                                                                                                                                                                                                                                                               |\n|  3 | 110.0      | Mbarara DLG                            | \uf0b7 YLP-Low Recovery Of Funds \uf0b7 Shortfall in central government grants \uf0b7 Mischarge of expenditure \uf0b7 Nugatory Expenditure \uf0b7 Irregular Payment of VAT \uf0b7 District Natural Resources \uf0b7 Delayed Modification Works on Defective Road Equipment \uf0b7 PPDA Findings                                                                                                                                                                       |\n|  4 | 111.0      | Bushenyi DLG                           | \uf0b7 YLP-Low Recovery Of Funds \uf0b7 Performance of URF \uf0b7 Under-collection of revenue \uf0b7 Outstanding receivables not supported \uf0b7 Delayed Modification Works on Defective Road Equipment \uf0b7 Lack of Land Titles \uf0b7 PPDA Report \uf0b7 Legal ownership of land, Forests Reserves and Wetlands \uf0b7 Unlicensed Activities in Wetlands and Forest Reserves \uf0b7 Condition of medical equipment                                                         |\n|  5 | 112.0      | Mbarara MC                             |                                                                                                                                                                                                                                                                                                                                                                                                                               |", "metadata": {"page": 277, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 95.        | Bududa DLG                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            | \uf0b7 YLP-low recovery of funds \uf0b7 Performance of URF \uf0b7 Salary Arrears \uf0b7 Contingent Liabilities \uf0b7 Inadequate maintenance of road equipment \uf0b7 Non-functional and non-existent medical equipment \uf0b7 Un-licenced mining and quarrying \uf0b7 Inactive District Environment Committee \uf0b7 Staffing and Human Resource Management \uf0b7 Understaffing \uf0b7 Un-reconciling enrollment figures \uf0b7 Lack of Land Titles \uf0b7 Non-disposal of Obsolete Assets                                                             |\n|---:|:-----------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 YLP-Low Recovery Of Funds \uf0b7 Performance of URF \uf0b7 domestic arrears \uf0b7 under collection of revenue \uf0b7 shortfall in government releases \uf0b7 Inadequate medical equipment \uf0b7 Failure to Implement planned Output \uf0b7 Inadequate garbage funding \uf0b7 Inadequate equipment in garbage collection \uf0b7 Waste collection and transportation equipment as well as post plants not in place \uf0b7 Assessment of the Impacts of municipal solid waste activities on the environment \uf0b7 Other Challenges on garbage collection at the Municipal. | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |\n|  1 | 113.0      | Mita DLG                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              | \uf0b7 YLP-LOW RECOVERY OF FUNDS \uf0b7 Staffing \uf0b7 Medical Equipment \uf0b7 Non-functional Medical Equipment \uf0b7 Lack of staff in the Natural Resources Sector \uf0b7 Unlicensed Activities on District Wetlands                                                                                                                                                                                                                                                                                              |\n|  2 | 114.0      | Sheema DLG                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            | \uf0b7 YLP-LOW RECOVERY OF FUNDS \uf0b7 PERFORMANCE OF URF \uf0b7 Pension and Gratuity arrears \uf0b7 Under-collection of local revenue \uf0b7 Shortfall in Government grants \uf0b7 Audit of procurement of public works 6 \uf0b7 Contract Awards that did not meet the evaluation criteria \uf0b7 Lack of evidence of receipt of invitation to Bid by bidders 7 \uf0b7 Absence of a Physical Planner on the Physical Planning committee (PPC) \uf0b7 Budget Allocation to the Physical planning committee \uf0b7 Lack of a wetlands register |", "metadata": {"page": 278, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 95.        | Bududa DLG                                                                                                                                                                                                                                                    | \uf0b7 YLP-low recovery of funds \uf0b7 Performance of URF \uf0b7 Salary Arrears \uf0b7 Contingent Liabilities \uf0b7 Inadequate maintenance of road equipment \uf0b7 Non-functional and non-existent medical equipment \uf0b7 Un-licenced mining and quarrying \uf0b7 Inactive District Environment Committee \uf0b7 Staffing and Human Resource Management \uf0b7 Understaffing \uf0b7 Un-reconciling enrollment figures \uf0b7 Lack of Land Titles \uf0b7 Non-disposal of Obsolete Assets                                                   |\n|---:|:-----------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Lack of key personnel in the Natural resources department \uf0b7 Lack of Basic Medical Equipment \uf0b7 Poor Condition of Medical Equipment \uf0b7 Non-maintenance of records \uf0b7 Safe Equipment operation practices \uf0b7 1nadequate capitation grant releases to the school 15 | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |\n|  1 | 115.0      | Sheema MC                                                                                                                                                                                                                                                     | \uf0b7 YLP-LOW RECOVERY OF FUNDS \uf0b7 Garbage collection and Management 6 \uf0b7 Lack of waste treatment facility and post plant \uf0b7 Lack of Physical planner in private practice \uf0b7 Physical planning committee \uf0b7 Unlicensed activities on Natural resources                                                                                                                                                                                                                                 |\n|  2 | 116.0      | Buhweju DLG                                                                                                                                                                                                                                                   | \uf0b7 YLP-LOW RECOVERY OF FUNDS \uf0b7 PERFORMANCE OF URF \uf0b7 Pension and gratuity arrears \uf0b7 Un-supported Royalties received \uf0b7 Understaffing \uf0b7 Lack of legal ownership of land, forests reserves and wetlands. \uf0b7 Absence of a Distinct Environmental committee \uf0b7 Unlicensed Activities on Natural resources \uf0b7 Existence of Physical Planning committee \uf0b7 committee Performance \uf0b7 Capitation grant releases to schoo \uf0b7 Lack of Basic Medical Equipment l \uf0b7 Condition of medical equipment |\n|  3 | 117.0      | Rubirizi DLG                                                                                                                                                                                                                                                  | \uf0b7 YLP-LOW RECOVERY OF FUNDS \uf0b7 PERFORMANCE OF URF \uf0b7 Under Collection of Local Revenue \uf0b7 Unlicensed Activities on District Wetlands \uf0b7 Non-demarcation of Natural Resources                                                                                                                                                                                                                                                                                                      |", "metadata": {"page": 279, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 95.        | Bududa DLG                                                                                                         | \uf0b7 YLP-low recovery of funds \uf0b7 Performance of URF \uf0b7 Salary Arrears \uf0b7 Contingent Liabilities \uf0b7 Inadequate maintenance of road equipment \uf0b7 Non-functional and non-existent medical equipment \uf0b7 Un-licenced mining and quarrying \uf0b7 Inactive District Environment Committee \uf0b7 Staffing and Human Resource Management \uf0b7 Understaffing \uf0b7 Un-reconciling enrollment figures \uf0b7 Lack of Land Titles \uf0b7 Non-disposal of Obsolete Assets   |\n|---:|:-----------|:-------------------------------------------------------------------------------------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Unlicensed activities on the crater lakes Inadequate basic medical equipment \uf0b7 Medical equipment due for service | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                    |\n|  1 | 118.0      | Kanungu DLG                                                                                                        | \uf0b7 PERFORMANCE OF URF \uf0b7 Under Collection of Local Revenue \uf0b7 Lack of land titles \uf0b7 Capitation Grant not in agreement with Enrolment \uf0b7 Lack of Basic Medical Equipment \uf0b7 Poor condition of Medical Equipment \uf0b7 Lack of License to Operate Xray Machine in Kambuga Hospital \uf0b7 Non-demarcation of Natural Resources                                                                                                                |\n|  2 | 119.0      | Kisoro DLG                                                                                                         | \uf0b7 YLP-LOW RECOVERY OF FUNDS \uf0b7 PERFORMANCE OF URF \uf0b7 Under Collection of Local Revenue \uf0b7 Non deduction of Local Service Tax \uf0b7 Capitation grant releases to the school \uf0b7 Poor Condition of medical equipment \uf0b7 Unlicensed Activities on District Wetlands \uf0b7 Failure to demarcate natural resources \uf0b7 Lack of District Environment Action Plan \uf0b7 Failure to Fully Constitute a Physical Planning Committee                        |\n|  3 | 120.0      | Kisoro MC                                                                                                          | \uf0b7 PERFORMANCE OF URF \uf0b7 Failure to Fully Constitute Municipal Council Physical Planning Committee (PPC) \uf0b7 Inadequate equipment for garbage collection and transportation \uf0b7 Waste treatment facilities as well as cpost plants not in place \uf0b7 Lack of garbage by-laws \uf0b7 Under-remittance of shared Local Revenue                                                                                                                |", "metadata": {"page": 280, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    |   121. | Kabale DLG   | \uf0b7 PERFORMANCE OF URF \uf0b7 Pension liabilities \uf0b7 Unlicensed Activities on District Wetlands \uf0b7 Under-funding \uf0b7 Lack of Basic Medical Equipment \uf0b7 Medical Equipment in Poor Working Condition \uf0b7 Grounded road equipment                                                                                 |\n|---:|-------:|:-------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    122 | Kabale MC    | \uf0b7 PERFORMANCE OF URF \uf0b7 Under Collection of Local Revenue \uf0b7 Lack of land titles \uf0b7 Lack of a Wetlands Register \uf0b7 Unlicensed Activities on Municipal Wetlands \uf0b7 Lack of Essential Medical Equipment                                                                                                  |\n|  1 |    123 | Isingiro DLG | \uf0b7 PERFORMANCE OF URF \uf0b7 Under Collection of Local Revenue \uf0b7 Unaccounted for Funds \uf0b7 Under collection of revenue \uf0b7 Lack of land titles \uf0b7 Land Encroachment \uf0b7 Under funding of Kyashojwa Primary School \uf0b7 Lack of a fully-fledged district lands office \uf0b7 Unlicensed activities on Natural resources |\n|  2 |    124 | Ibanda DLG   | \uf0b7 YLP-LOW RECOVERY OF FUNDS \uf0b7 PERFORMANCE OF URF \uf0b7 Pension and Gratuity arrears \uf0b7 Understaffing \uf0b7 Inadequate medical equipment \uf0b7 Condition of medical equipment                                                                                                                                   |", "metadata": {"page": 281, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 121.       | Kabale DLG                                                                                   | \uf0b7 PERFORMANCE OF URF \uf0b7 Pension liabilities \uf0b7 Unlicensed Activities on District Wetlands \uf0b7 Under-funding \uf0b7 Lack of Basic Medical Equipment \uf0b7 Medical Equipment in Poor Working Condition \uf0b7 Grounded road equipment                                                                                                                                                                                                                                                                 |\n|---:|:-----------|:---------------------------------------------------------------------------------------------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Failure to demarcate Natural Resources \uf0b7 Construction of Mortuary and 2 stance VIP latrine | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |\n|  1 | 125.0      | Ibanda MC                                                                                    | \uf0b7 PERFORMANCE OF URF \uf0b7 Payables \uf0b7 Garbage Management \uf0b7 Inadequate garbage funding \uf0b7 Inadequate equipment and facility for garbage management                                                                                                                                                                                                                                                                                                                                      |\n|  2 | 126.0      | Rukungiri DLG                                                                                | \uf0b7 YLP-LOW RECOVERY OF FUNDS \uf0b7 Under Collection of Local Revenue \uf0b7 Unbudgeted Destic Arrears \uf0b7 Lack of legal ownership of land, forests reserves and wetlands \uf0b7 Unlicensed activities on Natural resources \uf0b7 Lack of up to date wetlands register \uf0b7 Non-Demarcation of Natural Resources \uf0b7 Inadequate maintenance of road equipment \uf0b7 Existence of Physical Planning Committee \uf0b7 Obsolete and faulty medical equipment \uf0b7 Lack of Basic Medical Equipment \uf0b7 Payroll \uf0b7 Understaffing |\n|  3 | 127.0      | Rukungiri MC                                                                                 | \uf0b7 YLP-LOW RECOVERY OF FUNDS \uf0b7 Under Collection of Local Revenue \uf0b7 Understaffing \uf0b7 Lack of legal ownership of land, forests reserves and wetlands \uf0b7 Unlicensed Activities on \uf0b7 Lack of Basic Medical Equipment Condition of medical equipment \uf0b7 Inadequate equipment for garbage collection \uf0b7 Lack of bye-laws regarding garbage management \uf0b7 Existence of Urban Physical Planning Committees \uf0b7                                                                                    |\n|  4 | 128.0      | Rukiga DLG                                                                                   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |", "metadata": {"page": 282, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 121.       | Kabale DLG                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      | \uf0b7 PERFORMANCE OF URF \uf0b7 Pension liabilities \uf0b7 Unlicensed Activities on District Wetlands \uf0b7 Under-funding \uf0b7 Lack of Basic Medical Equipment \uf0b7 Medical Equipment in Poor Working Condition \uf0b7 Grounded road equipment                                                                                                                                                                                                                                                           |\n|---:|:-----------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 PERFORMANCE OF URF \uf0b7 Under-collection of revenue \uf0b7 Shortfall in Grants and Other Transfers \uf0b7 YLP-LOW RECOVERY OF FUNDS 2017/185 \uf0b7 Projects inspection \u2013 Youth Livelihood Programme \uf0b7 Ntungamo boda boda transport 5 \uf0b7 Kishongati Soap and Cosmetics Project 5 \uf0b7 Understaffing \uf0b7 Lack of legal ownership of land, forests reserves and wet lannds \uf0b7 Lack of a District Environmental committee \uf0b7 Unlicensed activities on Natural resources \uf0b7 Condition of medical equipment \uf0b7 Lack of Basic Medical Equipment | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |\n|  1 | 129.0      | Rubanda DLG                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     | \uf0b7 YLP-LOW RECOVERY OF FUNDS \uf0b7 PERFORMANCE OF URF \uf0b7 Under Collection of Local Revenue \uf0b7 Revenue budget shortfall-central government grants. \uf0b7 Under-funding of the Natural Resources sector \uf0b7 Unlicensed Activities on Natural Resources \uf0b7 Absence of a District Environmental Committee \uf0b7 Inadequate Medical Equipment in Health Centre IVs \uf0b7 Lack of a Physical Planning committee \uf0b7 Management of Road Equipment \uf0b7 Delayed Modification Works on Defective Road Equipment |\n|  2 | 130.0      | Kiruhura DLG                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    | \uf0b7 YLP-LOW RECOVERY OF FUNDS \uf0b7 PERFORMANCE OF URF \uf0b7 Non-maintenance of essential records \uf0b7 Capitation grant releases to school \uf0b7 Inadequate basic medical equipment \uf0b7 Failure to fully constitute District Physical Planning committee (PPC)                                                                                                                                                                                                                                 |\n|  3 | 131.0      | Ntungamo DLG                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    | \uf0b7 YLP-LOW RECOVERY OF FUNDS \uf0b7 PERFORMANCE OF URF                                                                                                                                                                                                                                                                                                                                                                                                                            |", "metadata": {"page": 283, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 121.       | Kabale DLG                                                                                                                                                 | \uf0b7 PERFORMANCE OF URF \uf0b7 Pension liabilities \uf0b7 Unlicensed Activities on District Wetlands \uf0b7 Under-funding \uf0b7 Lack of Basic Medical Equipment \uf0b7 Medical Equipment in Poor Working Condition \uf0b7 Grounded road equipment                                                                                                                                                                                                                                                                                                                                                        |\n|---:|:-----------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Payables and pension liability \uf0b7 Emoluments to Councilors \uf0b7 Encroachment on Natural Resources \uf0b7 Condition of medical equipment \uf0b7 Grounded Road Equipment | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |\n|  1 | 132.0      | Ntungamo MC                                                                                                                                                | \uf0b7 YLP-LOW RECOVERY OF FUNDS \uf0b7 PERFORMANCE OF URF \uf0b7 Shortfall in central grants releases \uf0b7 Encroachment on forest reserves and wetlands                                                                                                                                                                                                                                                                                                                                                                                                                                   |\n|  2 | 133.0      | Mbarara MC                                                                                                                                                 | \uf0b7 YLP-LOW RECOVERY OF FUNDS \uf0b7 PERFORMANCE OF URF \uf0b7 Domestic Arrears \uf0b7 Under-collection of local revenue \uf0b7 Shortfall in Government Release \uf0b7 Inadequate medical equipment in Mbarara Municipal Council Health Centre IV \uf0b7 Failure to Implement planned Output \uf0b7 Inadequate garbage funding \uf0b7 Inadequate equipment in garbage collection \uf0b7 Waste collection and transportation equipment as well as post plants not in place \uf0b7 Assessment of the Impacts of municipal solid waste activities on the environment \uf0b7 Other Challenges on garbage collection at the Municipal. |\n|  3 |            | MOROTO BRANCH                                                                                                                                              |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |\n|  4 | 134.0      | Abim DLG                                                                                                                                                   | \uf0b7 Performance of YLP \uf0b7 Performance Of URF \uf0b7 Accumulation of domestic arrears \uf0b7 Under Collection of Local Revenue \uf0b7 Failure to apply prescribed guidelines in operating road equipment \uf0b7 Lack of a Physical Planning Committee                                                                                                                                                                                                                                                                                                                                            |", "metadata": {"page": 284, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 121.       | Kabale DLG                                                                                                                                                                                                 | \uf0b7 PERFORMANCE OF URF \uf0b7 Pension liabilities \uf0b7 Unlicensed Activities on District Wetlands \uf0b7 Under-funding \uf0b7 Lack of Basic Medical Equipment \uf0b7 Medical Equipment in Poor Working Condition \uf0b7 Grounded road equipment                                                                                                                                                                                                                     |\n|---:|:-----------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Failure to constitute a District Environmental Committee \uf0b7 Lack of a District Environment Action Plan \uf0b7 Lack of Register for Land, Wetlands and Forests \uf0b7 Unlicensed activities on the Natural Resources | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                            |\n|  1 | 135.0      | Napak DLG                                                                                                                                                                                                  | \uf0b7 Performance of YLP \uf0b7 Performance Of URF \uf0b7 Accumulation of domestic arrears \uf0b7 Under Collection of Local Revenue \uf0b7 Unrealised Budget on grants \uf0b7 Stalled Construction of Council chambers \uf0b7 Lack of land titles \uf0b7 Under Staffing \uf0b7 Failure to meet the Minimum Standards in UPE Schools \uf0b7 Lack of a District Environment Committee \uf0b7 Lack of Register for Land, Wetlands and Forests \uf0b7 Unlicensed activities on the Natural Resources |\n|  2 | 136.0      | Moroto DLG                                                                                                                                                                                                 | \uf0b7 Performance of YLP \uf0b7 Performance Of URF \uf0b7 Accumulation of domestic arrears \uf0b7 Unspent balance \uf0b7 Irregular payment of night allowances to council members \uf0b7 Failure to apply prescribed guidelines in operating the road equipment \uf0b7 Failure to constitute a District Environment Committee \uf0b7 Lack of a District Environment Action Plan \uf0b7 Lack of Register for Wetlands and Forests                                                  |\n|  3 | 137.0      | Nakapiripirit DLG                                                                                                                                                                                          | \uf0b7 Performance of YLP \uf0b7 Performance Of URF \uf0b7 Domestic Arrears \uf0b7 Un-Spent Conditional Grants \uf0b7 Failure to Utilize Appropriated NUSAF II Funds                                                                                                                                                                                                                                                                                           |", "metadata": {"page": 285, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 121.       | Kabale DLG                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     | \uf0b7 PERFORMANCE OF URF \uf0b7 Pension liabilities \uf0b7 Unlicensed Activities on District Wetlands \uf0b7 Under-funding \uf0b7 Lack of Basic Medical Equipment \uf0b7 Medical Equipment in Poor Working Condition \uf0b7 Grounded road equipment                                                                                                                                                                                                                                       |\n|---:|:-----------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Under Collection of Local Revenue \uf0b7 Abandoned Motor Vehicle \uf0b7 Irregular Sale of Solar Panels \uf0b7 Diversion of Council Assets to Personal Use \uf0b7 Grounded Motor Vehicles \uf0b7 Failure to access the payroll by new staff \uf0b7 Failure to access Pensions by Eligible Pensioners \uf0b7 Construction of an irrigation system \uf0b7 Un-demarcated Natural Resources \uf0b7 Illegal activities on gazetted natural resources \uf0b7 Failure to appoint a District Environment Committee \uf0b7 Lack of legal ownership of land, forest reserves and wetlands \uf0b7 Absence of a District Lands Office \uf0b7 Status of health facilities \uf0b7 Shortage of Medical Equipment \uf0b7 Medical equipment in poor working condition \uf0b7 Under Staffing \uf0b7 Failure to appoint Contract managers/supervisors | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                              |\n|  1 | 138.0      | Kaabong DLG                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    | \uf0b7 Performance of YLP \uf0b7 Performance Of URF \uf0b7 NUSAF3 Implementation \uf0b7 Delayed disbursement of funds to groups \uf0b7 Delayed implementation of NUSAF 3. \uf0b7 Doubtful transfer of UGX. 3,333,857,143 \uf0b7 Medical Equipment \uf0b7 Lack of a medical equipment inventory \uf0b7 Shortage of Medical equipment \uf0b7 Management of Natural Resources \uf0b7 Un-demarcated Natural Resources \uf0b7 Unlicensed activities on Natural resources \uf0b7 Absence of a District Environmental Committee |\n|  2 | 139.0      | Moroto MC                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      | \uf0b7 Performance of YLP \uf0b7 Performance Of URF                                                                                                                                                                                                                                                                                                                                                                                                               |", "metadata": {"page": 286, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 121.       | Kabale DLG                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      | \uf0b7 PERFORMANCE OF URF \uf0b7 Pension liabilities \uf0b7 Unlicensed Activities on District Wetlands \uf0b7 Under-funding \uf0b7 Lack of Basic Medical Equipment \uf0b7 Medical Equipment in Poor Working Condition \uf0b7 Grounded road equipment                                                                                                                                                                                                                                                                                |\n|---:|:-----------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Under Collection of Local Revenue \uf0b7 Uganda Support to Municipal Infrastructure Development Programme (USMID) \uf0b7 Diversion of UGX. 113,148,947 \uf0b7 Unbanked Local Revenue \uf0b7 Over expenditure regarding PERFORMANCE OF URF operations \uf0b7 Irregular award of road rehabilitation Contract UGX.430,379,418 \uf0b7 Direct Procurements worth UGX 35,000,000 \uf0b7 Acquisition of land without Technical input of the Chief government Valuer \uf0b7 Failure to avail work plans and budgets for USMID expenditure \uf0b7 Failure to account for funds on a quarterly basis using the prescribed forms \uf0b7 Un-availed USMID Procurement Files \uf0b7 Failure by Moroto Municipal Council to develop by-laws on garbage collection | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |\n|  1 |            | SOROTI BRANCH                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |\n|  2 | 140.0      | BUKEDEA DLG                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     | \uf0b7 Performance of YLP \uf0b7 Performance Of URF \uf0b7 Pension and Gratuity Arrears \uf0b7 Un-Spent Conditional Grant \uf0b7 Reconciliation of Central Government Releases \uf0b7 Salary Arrears \uf0b7 Lack of Annual Budgets by Primary Schools \uf0b7 Dilapidated school Accommodation and Classroom Structures \uf0b7 Poor pupil to facilities ratio \uf0b7 Unlicensed activities on Natural resources \uf0b7 Shortage of medical equipment at the health facility \uf0b7 Non-Functional Medical Equipment \uf0b7 Idle and non-functioning dental machine |\n|  3 | 141.0      | DOKOLO DLG                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      | \uf0b7 Performance of YLP \uf0b7 Performance Of URF \uf0b7 Pension and Gratuity Arrears                                                                                                                                                                                                                                                                                                                                                                                                                         |", "metadata": {"page": 287, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 121.       | Kabale DLG                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            | \uf0b7 PERFORMANCE OF URF \uf0b7 Pension liabilities \uf0b7 Unlicensed Activities on District Wetlands \uf0b7 Under-funding \uf0b7 Lack of Basic Medical Equipment \uf0b7 Medical Equipment in Poor Working Condition \uf0b7 Grounded road equipment                                                                                                                                                                                                                                             |\n|---:|:-----------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Under Collection of Local Revenue \uf0b7 Reconciliation of Central Government Releases \uf0b7 Accumulation of Arrears of Revenue \uf0b7 Un remitted Payroll deductions \uf0b7 Under Staffing \uf0b7 Audit of UPE Schools \uf0b7 Delayed Release of Approved funds 2017/2018 \uf0b7 Lack of legal ownership of Forest reserves and Wetlands \uf0b7 Unlicensed Activities on Natural Resources \uf0b7 Shortage of Medical Equipment at Dokolo HC IV \uf0b7 Inadequate availability of protective wear \uf0b7 Absence of district physical planning committee | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                    |\n|  1 | 142.0      | KATAKWI DLG                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           | \uf0b7 Performance of YLP \uf0b7 Performance Of URF \uf0b7 Accumulation of Domestic Arrears \uf0b7 Unrealized Budgeted Revenue \uf0b7 Un-Spent Conditional Grants \uf0b7 Capitation grant - Lack of Financial Statements \uf0b7 Lack of Basic Medical Equipment in Health Facilities \uf0b7 Failure to supply ordered Medicines \uf0b7 Drug Stock Outs \uf0b7 Existence and Performance of Physical Planning Committee \uf0b7 Absence of District Environment Committee \uf0b7 Lack of a District Environment Action Plan |\n|  2 | 143.0      | KABERAMAIDO DLG                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       | \uf0b7 Performance of YLP \uf0b7 Performance Of URF \uf0b7 Salary and Pension Arrears \uf0b7 Payment of avoidable court awards \uf0b7 Un-Spent Conditional Grant \uf0b7 Under Staffing \uf0b7 Delayed deletion of retired/dead staff \uf0b7 Capitation Grants in UPE Schools \uf0b7 Non-disposal of obsolete Assets                                                                                                                                                                                        |", "metadata": {"page": 288, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 121.       | Kabale DLG                                                                                                                                                                                                                                                                                                   | \uf0b7 PERFORMANCE OF URF \uf0b7 Pension liabilities \uf0b7 Unlicensed Activities on District Wetlands \uf0b7 Under-funding \uf0b7 Lack of Basic Medical Equipment \uf0b7 Medical Equipment in Poor Working Condition \uf0b7 Grounded road equipment                                                                                                                                                                                                                                                                                                                                                                      |\n|---:|:-----------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Lack of the district environmental committee \uf0b7 Unlicensed activities on Natural resources \uf0b7 Shortage of medical equipment at the health facility \uf0b7 Inadequate availability of protective wear \uf0b7 Lack of skilled personnel to operate specialty equipment \uf0b7 Absence of district physical planning committee | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |\n|  1 | 144.0      | KUMI DLG                                                                                                                                                                                                                                                                                                     | \uf0b7 Performance of YLP \uf0b7 Performance Of URF \uf0b7 Domestic Arrears \uf0b7 Under-collection of Local Revenue \uf0b7 Pension and Gratuity Arrears \uf0b7 Revenue Budget Performance \uf0b7 Under Staffing \uf0b7 Lack of Capacity to Develop Prime Land \uf0b7 Poor Pupil to Facilities Ratio in Primary Schools \uf0b7 High Number of Court Cases and Contingencies \uf0b7 Delayed Release of Approved funds for 2017/2018 \uf0b7 Lack of Legal Ownership of Forest Reserves and Wetlands \uf0b7 Unlicensed Activities On Natural Resources \uf0b7 Shortage of medical equipment at the health facility \uf0b7 Inadequate availability of protective wear |\n|  2 | 145.0      | NGORA DLG                                                                                                                                                                                                                                                                                                    | \uf0b7 Performance of YLP \uf0b7 Performance Of URF \uf0b7 Under Staffing \uf0b7 Construction of a 4 in 1 Staff House at Aciisa Primary School \uf0b7 Delayed release of approved funds 2017/2018 \uf0b7 Lack of Annual Work Plan and Annual Budget by Primary Schools \uf0b7 Failure to Conduct Termly Stock Counts and Maintain Inventory Cards \uf0b7 Unlicensed Activities on Natural Resources \uf0b7 Lack of Legal Ownership of Forest Reserves and Wetlands \uf0b7 Shortage of medical equipment at the health facility \uf0b7 Inadequate availability of protective wear                                                              |\n|  3 | 146.0      | OTUKE DLG                                                                                                                                                                                                                                                                                                    | \uf0b7 Performance of YLP                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |", "metadata": {"page": 289, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 121.       | Kabale DLG                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          | \uf0b7 PERFORMANCE OF URF \uf0b7 Pension liabilities \uf0b7 Unlicensed Activities on District Wetlands \uf0b7 Under-funding \uf0b7 Lack of Basic Medical Equipment \uf0b7 Medical Equipment in Poor Working Condition \uf0b7 Grounded road equipment                                                                                                                                                                                                                                                                                                                                                                     |\n|---:|:-----------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Performance Of URF \uf0b7 Unsupported Pension and Gratuity Payments \uf0b7 Revenue Budget Performance \uf0b7 Under-collection of Local Revenue \uf0b7 Under Staffing in Orum HCIV \uf0b7 Poor pupil to facilities ratio \uf0b7 Lack of legal ownership of Forest reserves and Wetlands \uf0b7 Unlicensed activities on Natural resources \uf0b7 Shortage of medical equipment at the health facility \uf0b7 Lack of Budget for the Physical Planning committee \uf0b7 Revenue generated by committees \uf0b7 Lack of Safe Work Procedures for the road equipment \uf0b7 Procurement Compliance review by PPDA | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |\n|  1 | 147.0      | SOROTI DLG                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          | \uf0b7 Performance of YLP \uf0b7 Performance Of URF \uf0b7 Under-collection of Local Revenue \uf0b7 Revenue Budget Performance \uf0b7 Un-Spent Conditional Grant \uf0b7 Pension and Gratuity Arrears \uf0b7 Lack of Land Titles for the District Land \uf0b7 Under Staffing \uf0b7 Minimum Infrastructure Requirements at the Schools \uf0b7 Poor pupil to facilities ratio \uf0b7 Delayed Release of Approved funds for 2017/2018 \uf0b7 Budget Performance UWEP \uf0b7 Unlicensed Activities on the Natural Resources \uf0b7 Lack of Medical Equipment \uf0b7 Non Functioning Medical Equipment \uf0b7 Failure to allocate funds to the Physical Planning Committee |\n|  2 | 148.0      | SERERE DLG                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          | \uf0b7 Performance of YLP \uf0b7 Performance Of URF \uf0b7 Under-collection of Local Revenue \uf0b7 Unbudgeted Domestic Arrears                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |", "metadata": {"page": 290, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}, {"content": "|    | 121.       | Kabale DLG                                                                                                                                                                              | \uf0b7 PERFORMANCE OF URF \uf0b7 Pension liabilities \uf0b7 Unlicensed Activities on District Wetlands \uf0b7 Under-funding \uf0b7 Lack of Basic Medical Equipment \uf0b7 Medical Equipment in Poor Working Condition \uf0b7 Grounded road equipment                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |\n|---:|:-----------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | \uf0b7 Understaffing \uf0b7 Encroachment on Forests Reserves \uf0b7 Lack of proper demarcation of Natural resources\u2019 boundaries \uf0b7 Status of basic medical equipment in Serere HC IV \uf0b7 Capitation Grant | Unnamed: 2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |\n|  1 | 149.0      | SOROTI MC                                                                                                                                                                               | \uf0b7 Performance Of URF \uf0b7 Revenue Budget Performance \uf0b7 Mischarge of Expenditure \uf0b7 Un-Verified Pension and Gratuity Payments \uf0b7 Un-Spent Conditional Grant \uf0b7 Budget performance \uf0b7 Uganda Support to Municipal Infrastructure Development Programme (USMID) \uf0b7 Lack of a Municipality Environmental Action Plan \uf0b7 Lack of proper demarcation of Natural resources\u2019 boundaries \uf0b7 Carrying out illegal activities on the Wet lands \uf0b7 Lack of Register for Wetlands and Forests \uf0b7 Status of Medical Equipment at Princess Diana IV \uf0b7 Budget for the Physical Planning committee \uf0b7 Lack of Bye-Laws Regarding Garbage Management \uf0b7 Insufficient equipment/facilities to collect garbage \uf0b7 Capitation - Failure to prepare Termly Financial Statements \uf0b7 Poor pupil to facilities ratio |", "metadata": {"page": 291, "document_name": "Annual Consolidated OAG audit reports 2018", "headings": [], "type": "table"}}]
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