Upload 3 files

reports/Kalangala DLG Report of Auditor General 2021/Kalangala DLG Report of Auditor General 2021.md

@@ -0,0 +1,876 @@
+OFFICE OF THE AUDITOR GENERAL  
+THE REPUBLIC OF UGANDA  
+OFFICE OF THE AUDITOR GENERAL  
+UGANDA
+
+![](assets_AuditReports%5CKalangala%20District%5CKalangala%20DLG%20Report%20of%20Auditor%20General%202021/img-7341.jpg)
+
+##### REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT
+
+**FOR THE FINANCIAL YEAR ENDED 30 TH JUNE 2021**
+
+---
+
+##### Table of Contents
+
+List of Acronyms - iii  
+Opinion - 1  
+Basis for Opinion - 1  
+Key Audit Matters - 1  
+  1.0 Payroll Management - 1  
+  2.0 Implementation of the approved budget - 9  
+  3.0 Implementation of Uganda Inter-Governmental Fiscal Transfers Program (UgIFT) - 13  
+Other Information - 13  
+Management Responsibilities for the Financial Statements - 13  
+Auditor’s Responsibilities for the Audit of the Financial Statements - 14  
+Other Reporting Responsibilities - 15  
+Report on the Audit of Compliance with Legislation - 15  
+Appendices - 17  
+Appendix 1: Over payment of salary - 17  
+Appendix 2: Under payment of salary - 17  
+Appendix 3: Payment of salary using wrong scales - 18  
+Appendix 4 (a): Lack of letters of undertaking - 20  
+Appendix 4 (b): Loan deductions with variances in the IPPS, “active deduction” or the “my  
+approval” reports - 25  
+Appendix 5: Delayed/non-remittance of deductions to UCLA/UBA - 27  
+Appendix 6:Delayed remittance of PAYE deductions to URA - 27  
+Appendix 7:Non-deduction of PAYE from political leaders - 28  
+Appendix 8: Delayed access of newly recruited or transferred staff to the payroll - 29  
+Appendix 9: Delayed access to the pension payroll - 31  
+Appendix 10: Payments of salaries off IPPS - 32  
+Appendix 11: Validation of employees, pensioners/beneficiaries on the IPPS against the NIRA  
+interface - 33  
+Appendix 12: Use of wrong Budget and expenditure codes (Misclassification) - 34  
+Appendix 13: Inspection of Construction works at Kachanga Seed Secondary School - 35
+
+---
+
+##### List of Acronyms
+
+| **Acronym** | **Meaning** |  
+|---|---|  
+| ACDP | Agriculture Cluster Development Project |  
+| AIA | Appropriation in Aid |  
+| CAO | Chief Administrative Officer |  
+| DLG | District Local Government |  
+| GoU | Government of Uganda |  
+| HR | Human Resource |  
+| ICT | Information & Communication Technology |  
+| IFMS | Integrated Financial Management System |  
+| INTOSAI | International Organization of Supreme Audit Institutions |  
+| IPF | Indicative Planning Figures |  
+| IPPS | Intergrated Personel and Payroll System |  
+| ISSAI | International Strandards for Supreme Audit Institutions |  
+| ISSAIs | International Standards of Supreme Audit Institutions |  
+| LGFAM | Local Government Financial and Accounting Manual, 2007 |  
+| LGFAR | Local Government Financial and Accounting Manual, 2007 |  
+| LLG | Lower Local Governments |  
+| MDAs | Ministries, Departments and Agencies |  
+| MoFPED | Ministry of Finance, Planning and Economic Development |  
+| MoGLSD | Ministry of Gender, Labour and Social Development |  
+| MoLG | Ministry of Local Government |  
+| MoPS | Ministry of Public Service |  
+| NAA | National Audit Act |  
+| NDP | National Development Plan |  
+| NIRA | National Identification Registration Authority |  
+| NPA | National Planning Authority |  
+| NTR | Non-Tax Revenue |  
+| OAG | Office of the Auditor General |  
+| PAYE | Pay As You Earn |  
+| PBS | Program Budgeting System |  
+| PCA | Payroll Consults Africa |  
+| PDMS | Payroll Deduction Management System |  
+| PDU | Procurement & Disposal Unit |  
+| PFMA | Public Finance Management Act |  
+| PFMR | Public Finance Management Regulations |  
+| PPDA | Public Procurement & Disposal of Public Assets |  
+| PS/ST | Permanent Secretary / Secretary to the Treasury |  
+| TI | Treasury Instructions |  
+| TSA | Treasury Single Account |  
+| TSSA | Treasury Sub Single Account |  
+| UCF | Uganda Consolidated Fund |  
+| UgIFT | Uganda Intergovernmental Fiscal Transfers Program for Results |  
+
+
+---
+
+| UGX | Uganda Shilling |  
+|---|---|  
+| UNEB | Uganda National Examination Board |  
+| URA | Uganda Revenue Authority |  
+| URF | Uganda Road Fund |  
+| UWEP | Uganda Women Empowerment Project |  
+| VFM | Value for Money |  
+| YLP | Youth Livelihood Program |  
+
+
+---
+
+##### REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT
+
+**FOR THE FINANCIAL YEAR ENDED 30 TH JUNE 2021**
+
+##### THE RT. HON. SPEAKER OF PARLIAMENT
+
+##### Opinion
+
+I have audited the accompanying financial statements of the Kalangala District Local Government which comprise the Statement of Financial Position as at 30 th June 2021, the Statement of Financial Performance, Statement of Changes in Equity and Statement of Cash Flows together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies.
+
+In my opinion, the financial statements of Kalangala District Local Government for the financial year ended 30 th June 2021 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act, 2015 and the Financial Reporting Guide, 2018.
+
+##### Basis for Opinion
+
+I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements Section of my report. I am independent of the District in accordance with the Constitution of the Republic of Uganda 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in accordance with other ethical requirements applicable to performing audits in Uganda. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.
+
+##### Key Audit Matters
+
+Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters.  
+I have determined the matters described below as the key audit matters to be communicated in my report:
+
+---
+
+As a result, I considered payroll management in LGs a Key Audit Matter and identified crosscutting risks including; unrealistic budgeting for employees and pension costs, under absorption of wage funds, delayed access to the payroll, over payment of salaries, non-payment of salary and pension arrears, among others.
+
+I analysed the approved budget and releases to Kalangala District for salary, pension and gratuity in the period under review, as shown below;
+
+| **Category** | **Initial Approved budget (UGX)** | **Revised budget (UGX)** | **Amount released (UGX)** | **%age funding received** |  
+|---|---|---|---|---|  
+| Salary | 8,210,136,750 | 8,897,396,514 | 8,897,396,514 | 100 |  
+| Pension | 302,387,712 | 302,387,712 | 302,387,712 | 100 |  
+| Gratuity | 1,282,025,584 | 1,282,025,584 | 1,282,025,584 | 100 |  
+| Pension Arrears | - | - | - | - |  
+| Salary Arrears | - | - | - | - |  
+| **Total** | **9,794,550,046** | **10,481,809,810** | **10,481,809,810** ||  
+
+
+The wage and Pension Pay roll of UGX.10,481,809,810 constituted 52.1% of the District’s budget for 2020/2021 of UGX.20,128,919,532.
+
+I am aware that the Covid-19 Pandemic continues to significantly affect the implementation of payroll management activities. A number of Districts did not carry out planned recruitments resulting into huge unspent balances.
+
+Based on the audit procedures performed, I made the following significant audit findings;
+
+| **No** | **Observations** |<|<|<|<|<|<|<| **Recommendati ons** |  
+|---|---|---|---|---|---|---|---|---|---|  
+| **1.1** | **Payment of Salaries, Pension and Gratuity**  i) **Absorption of Funds**  I reviewed funds absorption and noted that UGX.9.40 billion (89.7%) was spent out of the total receipts of UGX.10.48 billion, resulting in an unabsorbed balance of UGX.1.08 billion. Billion was subsequently swept back to the consolidated **Expenditure (C)** **Unspent (B-C)** **% absorp tion** General staff salaries Pension Gratuity **(UGX ’bns) (UGX ’bns)** 8.90 8.90 7.83 1.07 0.30 1.28 0.30 1.28 0\. 29 1.27 0.01 0.01 88 97 99 **to the table below;** **Approv**  **ed**  **Estima**  **tes (A)**  **(UGX** ’bns)** **Releases / Warrant** **(B)** (UGX ’bns)** fund account. UGX.1.08 **Refer** |<|<|<|<|<|<|<| advised the Accounting Officer to always ensure that there is adequate payroll planning and that funds are utilized for the intended purpose. I |  
+|^|^|<|<|<|<|<|<|<|^|  
+|^|^|<|<|<|<|<|<|<|^|  
+|^|^|<|<|<|<|<|<|<|^|  
+|^|^|<|<|<|<|<|<|<|^|  
+|^|^|<|<|<|<|<|<|<|^|  
+
+
+---
+
+|| Pension Arrears |<| - | -  - |<| - | - | service into not paid ||  
+|---|---|---|---|---|---|---|---|---|---|  
+|^| Salary Arrears |<| - | -  - |<| - | - |^|^|  
+|^| **Total** |<| **10.48** | **10.48** 9.40** |<| **1.08** ||^|^|  
+|^| absorption of released funds negatively impacts service Accounting Officer explained that they faced the following challenges during the course of implementation of the Approved Wage budget for the Financial Year 2020/2021 which resulted into under absorption of the released funds; Failure to attract staff who were budgeted for in the Financial year 2020/2021. Three positions were advertised but were not filled, accumulating UGX.67,774,212.   Staff under disciplinary measures especially porters were not paid a total of UGX.5,404,948 because of abandonment of duty. appointments were terminated in May 2021 leading to unspent balance which was swept back to treasury.  delivery. Under The Their |<|<|<|<|<|<|^|^|  
+| ii) **Over payment of salary**  Section B-a (7) of the Uganda Public Standing Orders, 2010 requires salaries to be fixed at annual rates and paid in twelve (12) equal instalments. It also requires salaries to be paid correctly, promptly and as a lump sum in accordance with the approved salary structure for the Public Service. review of the payroll data (IPPS) and IFMS payments revealed variances between amounts on the approved payroll and payments to individual employees, leading to Over payments of UGX.1,265,254, contrary to Section B-a (7) of the Uganda Public Standing Orders, 2010, as shown in **Appendix 1.** payment of salaries leads to loss of Government funds. Accounting Officer explained that this was due to IFMS network being slow and duplicating payments. A Over The |<|<|<|<|<|<|<|<| I advised the Accounting Officer to recover the funds from the concerned  officers. |  
+|^|<|<|<|<|<|<|<|<|^|  
+| iii) **Under payment of salary**  A review of the payroll data (IPPS) and IFMS payments revealed variances between amounts on the approved payroll and payments to individual  an under payment of UGX.37,719,627 as shown in **Appendix 2.** employees, leading to payment of salary reduces staff morale and productivity. Accounting Officer responded that pursuant of section (A - n), paragraph 19 of the Uganda Public Service Standing Order (2010 edition) that gives Accounting Officers powers to stop salary of the officer who might have abandoned duty for 30 days; he Suspended salary of staff who abandoned duty until District Service Commission Under The |<|<|<|<|<|<|<|<| I advised the Accounting Officer to  periodically review  staff payrolls  to eliminate errors and mistakes. |  
+|^|<|<|<|<|<|<|<|<|^|  
+
+
+---
+
+| directs his/her removal from the payroll. |<|<|<|<|<|<|<|<||  
+|---|---|---|---|---|---|---|---|---|---|  
+| iv) **Payment of salary using wrong scales**  A comparison of base pay in the IPPS payroll registers with the salary structure for 2020/21, revealed that 24 staff were paid using wrong salary scales, leading to under payments of UGX.1,281,833, contrary to Section B–a (6) & (7) of the Uganda Public Service Standing Orders, 2010, as shown in **Appendix 3.** of salary using wrong scales causes creates opportunity for misappropriation of funds and also leads to misstatements of salary expenditure in the financial statements. Accounting Officer attributed this to the following;   Interrupted IPPS internet network throughout the financial year 2020/2021 as a result of new upgrades made by MOPS   Non automatic increment of the segment whenever incremental date is reached. Payment The |<|<|<|<|<|<|<|<| I advised the Accounting Officer to ensure that salary amounts are  reconciled periodically  to salary  scales before effecting payments |  
+|^|<|<|<|<|<|<|<|<|^|  
+| v) **Delayed deletion of staff from payroll**  Section B-a (12) of the Uganda Public Standing Orders, 2010 requires the payment of salary to public officers to be stopped immediately they cease rendering services to Government under whatever circumstances, including death. noted that UGX.1,480,155 was paid to one staff who had retired, as detailed in **table below;**  **Employ**  **ee** Name** **SN. Supplier No** **Retireme nt/ transfer date** **Month/dat e removed from the payroll** **The** total amount paid after retirement** **date**  Ssenyonjo 745107 30/01/2020 30/10/2020 1,480,155 Suleman  **TOTAL** 1,480,155** Delayed removal of staff from payroll results into payment for services that were not rendered to the entity hence resulting in financial loss to the Government. Accounting Officer explained that this was an Education Assistant II who had retired under early retirement but his recommendation for retirement was received late. I The |<|<|<|<|<|<|<|<| I advised the Accounting Officer to ensure his team  verifies accuracy  of information  on Payroll to ensure all leavers are excluded. |  
+|^|<|<|<|<|<|<|<|<|^|  
+|^|<|<|<|<|<|<|<|<|^|  
+|^|<|<|<|<|<|<|<|<|^|  
+|^|<|<|<|<|<|<|<|<|^|  
+|^|<|<|<|<|<|<|<|<|^|  
+| **1.2 Management of Payroll Deductions**  i) **Over/Under remittance of deductions**  Section B-a (17) requires a public officer’s individual contractual obligations such as hire purchase, loan, and contributions to saving schemes, trade unions and staff associations to be deducted from his or her salary, in accordance with the regulations. noted that whereas UGX.2,448,664,141 was deducted from employees’ salaries  to different beneficiaries, UGX.2,446,635,255 was remitted, leading to an under remittance amounting to UGX.73,649,208, as shown **in the table below;** to be remitted I |<|<|<|<|<|<|<|<| I advised the Accounting Officer to ensure his team  verifies accuracy  of information  on Payroll and timely reconcile  the results  with payment on the IFMS. |  
+|^|<|<|<|<|<|<|<|<|^|  
+|^|<|<|<|<|<|<|<|<|^|  
+
+
+---
+
+|| **SN .** | **Beneficia ry** | **Deduct ion code** | **Payroll Deduction amount (UGX)** |<| **Amount remitted as** **per** IFMS (UGX)** || at ||  
+|---|---|---|---|---|---|---|---|---|---|  
+|^|^|^|^|^|<|^| **remittanc** **e (UGX)** **Under** |^|^|  
+|^| **1** | Uganda Revenue Authority Collections | 249 | 1,498,987,622 |<| 1,447,620,813 | 51,366,809 |^|^|  
+|^| **2** | Uganda National Teachers Union (Unatu) | 257 | 15,514,560 |<| 15,339,815 | 174,745 |^|^|  
+|^| **3** | Uganda Consumer Lenders/ Uganda Bankers Associatio n | 482 | 317,931,647 |<| 295,823,993 | 22,107,654 |^|^|  
+|^| **Total** |<|<| **1,832,433,829** |<| **1,758,784,621** | **73,649,208** |^|^|  
+|^| Under remittances could lead to misappropriations of funds not paid to the beneficiaries Additionally, Over remittance of funds could lead to loss of District funds. Accounting Officer attributed under remmittance to the following;  The challenge of the IFMS network which duplicates and at times hides payments after they are validated and then returns them at the closure of Financial year as unpaid.   A result of non remittance of deductions on suspended salary for staff under disciplinary proceedures. The |<|<|<|<|<|<|^|^|  
+| ii) **Un-authorized loans deductions**  Section 2.1.2 & 2.1.4 of the service agreement between the Government Uganda Lenders' Association/Uganda Bankers' Association  letter of undertaking for each Government employee before making an employee reservation on the PDMS. Consumer requires a (MoPS) and addition, only deductions consented to by employees, in writing, should be submitted to the MoPS for timely monthly payroll processing or as advised by the employer. **Lack of letters of undertaking**  I noted that the District made unauthorised loan deductions totalling UGX.100,753,524 . The deductions were from 57 employees that did not have letters of undertaking, as shown in **Appendix 4(a).** is a risk of making deductions from staff that have no loans, which deprives them of their earnings. Accounting Officer explained that this was due to the fact that Financial Institutions offer loans to employees using phones, where management has no control, since an employee receives money before being approved on the PCA. Additionally, financial institutions offer Topup loans without signing new Letters of undertaking. In  **a)** There The |<|<|<|<|<|<|<|<| I advised the Accounting Officer to ensure that all loan applications are backed by letters  of undertaking as well as letters of consent by the applicants. the Accounting Officer should liaise with responsible  officers to ensure that loans are approved through the PDMS. Additionally, |  
+|^|<|<|<|<|<|<|<|<|^|  
+|^|<|<|<|<|<|<|<|<|^|  
+
+
+---
+
+|| **b) Loan deductions with variances in the IPPS, “active** **deduction” or the “my approval” reports**  I noted variances amounting UGX.56,902,296 between the amounts in the IPPS payroll register and my approvals and active deductions as shown in **Appendix 4(b).** is a risk of making deductions from staff that have no loans, which deprives them of their salary earnings. Accounting Officer explained that this due to the fact that Financial institutions adjust loan instalment amounts whenever they wish and also the delay to remove deduction codes from employees’ salary especially those who obtained loans before single code was introduced. There The ||  
+|---|---|---|  
+|| iii) **Delayed/non-remittance of deductions to UCLA/UBA** Paragraph 4.6.1 of Establishment Notice No. 2 of 2019 requires payroll deductions to be remitted concurrently with salary payments.    I noted that the District made payroll deductions of UGX.317,931,647, but did not remit UGX.22,107,654 to UCLA/UBA.  I noted that the District made payroll deductions of UGX.317,931,647 and did not concurrently remitted it with the salary payments in six months with delays of up-to 56 days, as shown **in Appendix 5.** non remittance of deductions to UCLA/UBA could lead to litigation due to delays in payments to the lending institutions. Accounting Officer attributed this to poor IFMS network which slowed down the payment system causing a delay in remitting deductions. Delayed/ The | I advised the Accounting Officer to ensure that Salary payments and Deductions to respective beneficiaries are approved  and paid concurrently. |  
+|| iv) **Delayed/ non-remittance of PAYE deductions to URA** Section 123(1) of the Income Tax Act, 1997 (as amended) requires withholding agents to URA any tax that has been withheld or that should have been withheld within fifteen days after the end of the month in which the payment subject to withholding tax was made by the withholding agent.   I noted that the Management made PAYE deductions of UGX.1,498,987,622, but under remitted UGX.51,366,809 to URA.   I noted delays in the remittance of PAYE deductions to URA deductions of four months with a notable delay of 45 days from April 2021 deductions, as shown in **Appendix 6.** remittance of PAYE attracts fines and penalties from the Revenue Authority. Accounting Officer attributed this to poor ifms network which slows down the payment system causing a delay in remitting deductions. Delayed The | put I advised the Accounting Officer to  strong internal controls to ensure that officers  effect payments promptly  invoices  created. after are |  
+
+
+---
+
+|| v) **Non-deduction of PAYE from political leaders**  I noted that the District did not subject political leaders’ gratuity totalling to UGX.51,416,102 to the computation of PAYE in IPPS, leading to an under deduction of UGX UGX.11,323,785 contrary to section 19(1) (a) of the Income Tax Act. Details are shown in the **Appendix 7.** of political leaders’ and commissioner’s gratuity from the computation of PAYE leads to financial loss to Government. Accounting Officer responded that IPPS system does not insert a formula for calculating PAYE from contract gratuity therefore they recalculate PAYE  leaders and Chairperson District Service Commission and pay it off IPPS. from gratuity District Political Omission The | I advised the Accounting Officer to ensure that political leaders’ gratuity  is subjected to tax by including in the gross  taxable income  when computing PAYE |  
+|---|---|---|  
+| **1.3** | **Access to Payrolls**  i) **Delayed access to Salary Payroll**  Section B-a (11) of the Uganda Public Standing Orders, 2010, requires Accounting Officers to ensure that Public Officers access the payroll within four (4) weeks from date of assumption of duty. noted that 16 newly recruited/transferred employees delayed to access payroll, with one delay of up-to 150 days (21 weeks), as shown in **Appendix 8.** access to payroll leads to demotivation of the affected staff and accumulation of salary arrears. Accounting Officer responded that this was due to the following;  Delay for new employees to obtain TINs due to high transport costs since it was COVID period.   Mismatch of names with NIRA and IPPS   Some transferred teachers report to their duty stations but fail to report to the district in time to affect payroll changes. I Delayed The | I advised the Accounting Officer to  increase monitoring and supervision over the head of human resource to  promptly include new staff on the payroll for subsequent payment on IFMS. |  
+|^| ii) **Delayed access to Pension payroll**  Paragraph 5.1 of establishment notice no. 1 of 2020 requires responsible officers to initiate and complete the processing of retirement benefits within six months to the mandatory retirement date. In case of death or early retirement, the process should be initiated immediately the Letters of Administration are issued and/or the early retirement has been granted. noted that that three pensioners delayed to access the pension payroll, with delays ranging from 31 to 62 days and one case who was expected to access the payroll in August 2020 but by June 2021, he had not as shown in **Appendix 9.** access to the pension payroll affects the wellbeing of the retirees and also leads to accumulation of pension arrears. Accounting Officer attributed this to mismatches in dates of birth and names between IPPS and NIRA which made it difficult for I Delayed The | start I advised the Accounting Officer to ensure that prospective pensioners submitting  pension documentation six months  before retirement  to ensure  timely access to pension payroll. |  
+
+
+---
+
+| pensioners to be verified. |<|<|<|<|<|<|<|<|<|<||  
+|---|---|---|---|---|---|---|---|---|---|---|---|  
+| 1.4 **Internal Control Weaknesses**  i) **Payments of salaries, pension & gratuity off IPPS**  Paragraph 4.5 of Establishment Notice No. 2 of 2019 requires the responsible officer to pay for only salaries, pension and gratuity processed through IPPS. a comparison of the payroll register and IFMS payment file, noted  UGX.14,222,733 off the IPPS, as shown in **Appendix 10.** that 9 staff were paid total salaries amounting control weakness creates an opportunity for payment of salaries and pension to non-eligible persons, hence loss of funds to Government. I From This |<|<|<|<|<|<|<|<|<|<| I advised the Accounting Officer to ensure that all salaries are paid through the IPPS. |  
+|^|<|<|<|<|<|<|<|<|<|<|^|  
+|^|<|<|<|<|<|<|<|<|<|<|^|  
+| ii) **Validation of employees, pensioners/beneficiaries on the** **IPPS against the NIRA interface**  I noted that the verification forms and copies of the verification cards for three (3) pensioners/beneficiaries were not on the respective personal files. Details are in the **appendix 11;** was therefore unable to validate, authenticate the accuracy of the payroll records (salary and pension) on the IPPS. of verification forms and cards on the staffs’ personal files was attributed to the practice of employees printing, signing and taking the verification forms and cards without keeping a copy on file. Accounting Officer promised to ensure that all verified officers will have their verification cards printed and put on their files. I Lack The |<|<|<|<|<|<|<|<|<|<| await  the the I  outcome of Accounting Officer’s response. |  
+|^|<|<|<|<|<|<|<|<|<|<|^|  
+|^|<|<|<|<|<|<|<|<|<|<|^|  
+| **1.5 System related challenges** |<|<|<|<|<|<|<|<|<|<| I advised the Accounting Officer to ensure that the entity IPPS payroll registers  are consistent with MoPS  payroll data. |  
+| i) **Inconsistencies between MoPS and entity payroll registers** I noted that there was 1 staff were on the MoPS payroll but not on the District IPPS register as shown in the table below; **Ippsno** **Supplier no** 861925  102625 **Employee name** Nankumba Sarah **MoPS IPPS** **Entity IPPS** 7,498,116  Nil Grand Total 7,498,116 above undermines the integrity of the IPPS system and there is risk of manipulation and misappropriation of salary/pension funds due to lack of reconciliatory controls between the entity information and IPPS master data at MoPS. **S n** **1** The |<|<|<|<|<|<|<|<|<|<|^|  
+|^|<|<|<|<|<|<|<|<|<|<|^|  
+|^|<|<|<|<|<|<|<|<|<|<|^|  
+|^|<|<|<|<|<|<|<|<|<|<|^|  
+|^|<|<|<|<|<|<|<|<|<|<|^|  
+|^|<|<|<|<|<|<|<|<|<|<|^|  
+| ii) **Effectiveness and reliability of the IPPS/NID interface**  I reviewed the effectiveness and reliability of the IPPS/NID staff/pensioner/beneficiaries’ verification interface and noted the following; |<|<|<|<|<|<|<|<|<|<| await  the the I  outcome of Accounting Officer’s response. |  
+|^|<|<|<|<|<|<|<|<|<|<|^|  
+
+
+---
+
+- In-adequate sensitization and training in the use and navigation of the system
+- System was not reliable and effective
+- Operational challenges were encountered, including;  
+ E.g. Un-reliable network  
+ Some information on the NIRA interface is sometimes not visible/available for instance date of birth and the photo which delays the verification exercise.
+
+The ineffectiveness of the system my affect the integrity of the IPPS payroll.
+
+The Accounting Officer promised to start documenting challenges with the system so that they can be forwarded to relevant authorities for a solution.
+
+**2.0**
+
+##### Implementation of the approved budget
+
+A review of the entity’s approved work plans, and budgets revealed that the Kalangala District had an approved budget of UGX.19.3Bn, out of which UGX.17.6Bn was warranted/availed by the end of the financial year. The total expenditure for the year was UGX.16.9Bn out of which UGX.4.4Bn was spent on non-service delivery activities, such as employee costs and transfers to other units (i.e. Town Councils, Sub-counties, Schools), implying that only UGX.12.5Bn was available for implementation of service delivery outputs.
+
+From the procedures undertaken, I noted the following significant observation:
+
+| **No** | **Observation** | **Recommendation** |  
+|---|---|---|  
+| **2.1** | **Existence of Strategic plans that are aligned to NDP-** **III**  Regulation 26 (1) of the National Planning Authority (Development of Plans) regulations require entities to submit to NPA their five-year development plans for certification before approval. 13 (6) of the PFMA requires the annual budget of all votes to be consistent with the National Development Plan (NDP). In the budget execution circular for 2020/2021, the PS/ST points out that the alignment of Government budgets with the NDP has been poor and was prioritised for improvement during financial year 2020/2021. being the first year of implementation of the NDP-III, the entity was expected to have prepared a strategic plan that is aligned to NDP III and had it approved. It is from this strategic plan that the annual plans would be based to achieve the objectives of NDP-III. noted that the entity had not prepared and approved its strategic plans. There is a risk that activities implemented during the financial I Section This | I advised the Accounting Officer to urgently prepare a strategic plan aligned to NDP-III and have  to facilitate  the achievement of the NDP objectives  the preparation of annual budgets. it approved and |  
+
+
+---
+
+| year 2020/2021 were not aligned to the NDP-III, which negatively affects the achievement of NDP-III objectives. Accounting Officer explained that the National Planning Authority (NPA) had been conducting trainings to build capacity of district planners to ensure alignment of District Development Plan (DDP) to National Development Plan (NDP) III and the district had submitted the draft DDP for review to NPA. The |<|<|<|<|<|<|<||  
+|---|---|---|---|---|---|---|---|---|  
+| **2.2 Revenue Performance** |<|<|<|<|<|<|<| I advised the Accounting Officer to always come up with measures that ensure that budgeted NTR is collected. |  
+| **2.2.1 Local Revenue (LR) Performance**  I reviewed the approved Local revenue estimates for the financial year 2020/2021 and noted that the District budgeted to collect UGX.1,379,547,000 during the year but collected UGX.512,435,984 representing (37%) performance. The  of UGX.867,111,016 (63%) were recorded in Local Service Tax, Business Licences and other tax revenues. shortfalls in Local Revenue collections in NTR collections at the vote level result in aggregate revenue shortfalls at the treasury level, which negatively affects the implementation of planned activities at a Government-wide level. Accounting Officer explained that due to effects of Covid-19 pandemic the District was under lockdown and businesses at all landing sites collapsed, as well as all fishing activities.  **2.2.2 Transfers from other Government Units/Other** **Government Transfers**  The entity budgeted to receive UGX.2,549,359,196 as transfers from other Government Units. However, only UGX.1,787,892,739 (70%) was received, as shown in the table below. **Showing performance of revenue transfers from other** **% Perfo rman ce** **Varia nce** **”000”** **Revised Approved Budget” (UGX) ”000”** **Total Receipts (UGX) ”000”** **government agencies** **SN** Revenue Source** **1.** Uganda 1,570,359 1,541,097 29,262 98% **2.** 979,000 246,796 732,20 25% 4 Road Fund  (URF)  Youth  Livelihood  Programme  (YLP  Total **2,549,359 1,787,893** **Source:**  **Financial** Statements** shortfalls negatively affected the implementation of planned activities. **(UGX)** Shortfalls The **Table** Revenue |<|<|<|<|<|<|<|^|  
+|^|<|<|<|<|<|<|<|^|  
+|^|<|<|<|<|<|<|<| I await the outcome of the Accounting Officer’s response. |  
+|^|<|<|<|<|<|<|<|^|  
+|^|<|<|<|<|<|<|<|^|  
+|^|<|<|<|<|<|<|<|^|  
+|^|<|<|<|<|<|<|<|^|  
+|^|<|<|<|<|<|<|<|^|  
+|^|<|<|<|<|<|<|<|^|  
+|^|<|<|<|<|<|<|<|^|  
+
+
+---
+
+The Accounting Officer explained that they had anticipated the receipt of budgeted funds but effects of Covid 19 pandemic caused budget cuts. He however, committed that in the next planning period the district would liaise with the the responsible agencies to realise the budgeted funds.
+
+##### 2.2.3 Performance from external financing
+
+I advised the Accounting The District budgeted to receive UGX.1,990,000,000as Officer to followup with external/donor financing, out of which UGX.781,875,946 the relevant agencies to (39%), was received as shown in the table below:
+
+##### Showing performance of external funding
+
+provide the funding in the subsequent financial **SN Donor Revised Total Variance %** years.
+
+##### Budget Receipts Perfo
+
+##### (UGX) (UGX) (UGX) rman
+
+##### ”000” ”000” ”000” ce
+
+1. Rakai Health 1,060,000 724,857 335,143 68 Sciences  
+Programme  
+(RHSP)
+
+2. Global Fund for 600,000 57,019 542,981 10 HIV, TB & Malaria
+
+3. Global Alliance for 150,000 - 150,000 0 Vaccines and  
+Immunization  
+(GAVI)
+4. United Nations 180,000 - 180,000 0 Expanded  
+Programme on  
+Immunisation
+
+##### Total 1,990,00 1,208,12
+
+##### 0 781,876 4
+
+##### Source:
+
+##### Financial
+
+**statement**
+
+Revenue shortfalls negatively affect the implementation of planned activities and the achievement of NDPIII objectives.
+
+The Accounting Officer responded that they had anticipated the receipt of budgeted funds but effects of Covid 19 pandemic caused budget cuts. He however, committed that in the next planning period the district shall liaise with the the development partners to realise the budgeted funds.
+
+##### 2.3 Absorption of funds
+
+I await the out come of Out of the total Warrants/receipts for the financial year of the accounting officer’s UGX.17,559,410,157, UGX.16,884,369,560 (96%) was spent response.  
+by the entity resulting in an unspent balance of  
+UGX.675,040,597 (4%). The unspent balance at the end of  
+the financial year was subsequently swept back to the  
+consolidated fund account.
+
+---
+
+| science kits and chemical reagents. Accounting Officer explained that the unspent balances were for works for the SEED Schools but since the procuremet processes had not been completed the funds were swept back. Thee district had written to the MoFPED to revote the money to this current year budget. The |<|<|<|<|<|<||  
+|---|---|---|---|---|---|---|---|  
+| **Misclassification of expenditure**  I noted that the district budgted and spent UGX.357,586,292 on inappropriate budget codes. Details of cases where this was observed are attached as **Appendix 12.** **2.4** of inappropriate budget and expenditure codes not only contrary to the Public Finance and Management Act, but it negatively  financial statements. impacts on the consolidation of Accounting Officer explained that this was due to failure to align the District budget to the Chart of Accounts. He stated that he would encourage heads of departments during planning and budgeting to always involve Departmental Accountants who understand the Chart of Accounts so that transactions are put the right item codes. Use The |<|<|<|<|<|<| I await the outcome of the Accounting Officer’s response. |  
+|^|<|<|<|<|<|<|^|  
+| **2.5 Submission of Quarterly Performance Reports** Paragraph 8.12 (4,5,6) of the Treasury Instruction 2017, require the Accounting Officer to prepare reports for each quarter of the Financial Year in respect of the vote for which he/she is responsible. These reports shall contain financial and non-financial information on the performance of the vote and shall be submitted to Treasury not later than 15 days after the end of each quarter. noted that the entity submitted performance reports for Q1,Q2, Q3 and Q4 after the deadline given for submission of the reports as shown in the table below;- **showing comparison of Actual and reported performance of quarterly performance reports.** **Deadline for** submission** **No Details Comment** Quarter One Quarter Two Quarter Three 15/10/2020 15/01/2021 15/04/2021  Quarter Four 15/07/2021 21/10/2021 **Source: OAG analysis** **Actual date of submission** 25/01/2021 05/07/2021 05/07/2021 Delayed Delayed Delayed Delayed to submit performance reports in time affects timely tracking and evaluation of performance. I **1 2** **3** **4** **Table** Failure |<|<|<|<|<|<| I advised the Accounting Officer to ensure that performance reports are prepared and submitted in time. |  
+|^|<|<|<|<|<|<|^|  
+|^|<|<|<|<|<|<|^|  
+|^|<|<|<|<|<|<|^|  
+|^|<|<|<|<|<|<|^|  
+|^|<|<|<|<|<|<|^|  
+|^|<|<|<|<|<|<|^|  
+|^|<|<|<|<|<|<|^|  
+|^|<|<|<|<|<|<|^|  
+
+
+---
+
+**3.0**
+
+##### Implementation of Uganda Inter-Governmental Fiscal Transfers Program (UgIFT)
+
+During last year’s audit, it was noted that the district had commenced construction works on Kachanga seed school under the Education Sector and Site clearing of Mulabana Seed School.  
+During my audit of 2021, I carried out audit inspectins at Kachanga Seed Secondary School under this program on 20/10/2021 and made the following observations with details in **Appendix 13.**
+
+- Construction Works were not yet complete for the two science laboratories, Mult- purpose hall, and class room block.
+- Furniture for the class rooms had not yet been supplied.
+- Out of the seven (7) classroom blocks only three (3) had windows fitted with glass.
+- There was partial supply of laboratory equipment and Computers.
+
+Delayed completion of the project denies the community the intended services.
+
+The Accounting Officer explained that some works were not yet complete due to the COVID-19 pandemic which led to the total closure of the site for the sometime. However, the contractor has been working non-stop to ensure that the construction process is completed within the shortest time possible.  
+He also stated that, the partial supply of laboratory equipment and computers arose out the failure of the service provider to deliver items that meet the specifications of the contract and were rejected.
+
+I advised the Accounting Officer to ensure close supervision of the contractors to complete the project.
+
+##### Other Information
+
+The Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities of the Accounting Officer; the commentaries by the Head of Accounts and the Accounting Officer; and other supplementary information. The other information does not include the financial statements and my auditors’ report thereon. My opinion on the financial statements does not cover the other information and I do not express an audit opinion or any form of assurance conclusion thereon.
+
+---
+
+The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error.
+
+In preparing the financial statements, the Accounting Officer is responsible for assessing the District’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary.
+
+The Accounting Officer is responsible for overseeing the District’s financial reporting process.
+
+##### Auditor’s Responsibilities for the Audit of the Financial Statements
+
+My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error and to issue an auditor’s report that includes my opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement, when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users, taken on the basis of these financial statements.
+
+As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain professional scepticism throughout the audit. I also;
+
+- Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
+- Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Districts’ internal control.
+- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the management.
+- Conclude on the appropriateness of management’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the District’s ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor’s report. However,
+
+---
+
+future events or conditions may cause the District to cease to continue as a going concern.
+
+- Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
+
+I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit.
+
+I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards.
+
+From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor’s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.
+
+##### Other Reporting Responsibilities
+
+In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them.
+
+##### Report on the Audit of Compliance with Legislation
+
+There were no material findings in respect of the compliance criteria.
+
+![](assets_AuditReports%5CKalangala%20District%5CKalangala%20DLG%20Report%20of%20Auditor%20General%202021/img-7312.jpg)
+
+---
+
+---
+
+##### Appendices Appendix 1: Over payment of salary
+
+| **Employee Number** | **Supplier Number** | **Employee Name** | **IPPS Net Pay** | **IFMS Net pay** | **Over Payment** | **Management Response** | **Verification Remarks** |  
+|---|---|---|---|---|---|---|---|  
+| 861926 | 745089 | Nakayima Stella | 6,071,652 | 6,581,123 | \- 509,471 | Nakayima Stella, Enrolled Midwife whose monthly net salary was UGX 509,471. In the month of May 2021 the ifms system paid her UGX 1,018,942/= as a result of failure of ifms network. | Double Payment salary for the Month May 2021 |  
+| 955949 | 745084 | Nabulime Proscovia | 9,044,595 | 9,800,378 | \- 755,783 | A recovery code is going to be inserted to recover UGX 509,471 starting December 2021 | Double Payment salary for the Month May 2021 |  
+|| **Total** |||| **-1,265,254** |||  
+
+
+##### Appendix 2: Under payment of salary
+
+| **S/n** | **Employee No.** | **Supplier No.** | **Employee Name** | **IPPS Net Pay** | **IFMS Net pay** | **Under Payment** | **Audit remarks** |  
+|---|---|---|---|---|---|---|---|  
+| **1** | 973940 | 744674 | Kyomuhangi Rebecca | 37,335,978 | 26,658,579 | 10,677,399 | Abandonment of duty |  
+| **2** | 956254 | 744867 | Mpanga Paul | 4,063,036 | 337,253 | 3,725,783 | Abandonment of duty |  
+| **3** | 1042055 | 839264 | Nakimera Margaret | 3,884,244 | 322,937 | 3,561,307 | Abandonment of duty |  
+| **4** | 956242 | 745074 | Nambubi Joyce | 4,063,036 | 678,506 | 3,384,530 | Abandonment of duty |  
+| **5** | 455389 | 744990 | Banduru Rose | 6,569,497 | 3,931,767 | 2,637,730 | Abandonment of duty |  
+| **6** | 455542 | 745031 | Babirye Erinah | 7,728,144 | 5,127,596 | 2,600,548 | Abandonment of duty |  
+| **7** | 455838 | 744905 | Mubiru James | 7,271,318 | 4,833,922 | 2,437,396 | Abandonment of duty |  
+| **8** | 1011175 | 745108 | Ssekyondwa Robert | 5,223,721 | 3,096,351 | 2,127,370 | Abandonment of duty |  
+| **9** | 845439 | 744641 | Nassali Harriet | 5,880,285 | 3,908,965 | 1,971,320 | Abandonment of duty |  
+| **10** | 973939 | 744668 | Luyinda Kenneth | 9,677,888 | 8,053,240 | 1,624,648 | Abandonment of duty |  
+| **11** | 484499 | 745112 | Egesa Denis | 14,176,304 | 12,991,268 | 1,185,036 | Abandonment of duty |  
+| **12** | 1042088 | 839368 | Mugisha Bob | 8,685,130 | 7,938,524 | 746,606 | Abandonment of duty |  
+| **13** | 455654 | 744908 | Mayende Joel | 5,705,997 | 5,122,155 | 583,842 | Abandonment of duty |  
+| **14** | 845450 | 744996 | Kakayi Zamu | 5,575,201 | 5,119,089 | 456,112 | Abandonment of duty |  
+||||| **125,839,779** | **88,120,152** | **37,719,627** ||  
+
+
+17
+
+---
+
+##### Appendix 3: Payment of salary using wrong scales.
+
+| **S N.** | **Emplo yee No.** | **Suppli er No.** | **Name** | **Base pay as per** **salary** structure 2020/2021** | **Base pay as per payroll register (Pick** **the** latest month)** | **Variance** | **Remarks** |  
+|---|---|---|---|---|---|---|---|  
+| **1** | 455425 | 744909 | Kimbugwe Bosco John | 980,211 | 777,512 | 202,699 | rate Employee paid below salary structure |  
+| **2** | 455760 | 745016 | Bukirwa Judith | 1,210,162 | 1,078,162 | 132,000 | rate Employee paid below salary structure |  
+| **3** | 455988 | 744903 | Muddu Museses Ignatius | 980,512 | 866,341 | 114,171 | rate Employee paid below salary structure |  
+| **4** | 455401 | 744896 | Musenja Godfrey | 980,211 | 866,341 | 113,870 | rate Employee paid below salary structure |  
+| **5** | 456039 | 744940 | Nakirunda Winfred | 980,211 | 866,341 | 113,870 | rate Employee paid below salary structure |  
+| **6** | 991657 | 745008 | Katumwa Benon | 933,966 | 832,516 | 101,450 | rate Employee paid below salary structure |  
+| **7** | 456071 | 744973 | Kenshubi Margaret | 866,341 | 802,491 | 63,850 | rate Employee paid below salary structure |  
+| **8** | 456051 | 744913 | Namakula Juliet | 834,700 | 777,512 | 57,188 | rate Employee paid below salary structure |  
+| **9** | 455546 | 744988 | Namabira Jolly Pertua | 834,700 | 777,512 | 57,188 | rate Employee paid below salary structure |  
+| **10** | 972479 | 745007 | Nakeya Beatrice | 1,078,162 | 1,039,826 | 38,336 | rate Employee paid below salary structure |  
+| **11** | 972477 | 745114 | Saad Jawaadu Kabagambe | 1,072,808 | 1,039,826 | 32,982 | rate Employee paid below salary structure |  
+| **12** | 100121 1 | 745010 | Derrick Kyambadde | 1,242,869 | 1,210,213 | 32,656 | rate Employee paid below salary structure |  
+| **13** | 545778 | 745097 | Jonathan Mutamanya | 834,700 | 802,491 | 32,209 | rate Employee paid below salary structure |  
+| **14** | 455594 | 745009 | Cathy Kabasoka | 2,324,608 | 2,295,943 | 28,665 | rate Employee paid below salary structure |  
+| **15** | 303078 | 745000 | Juliet Nalunga | 2,350,000 | 2,324,608 | 25,392 | rate Employee paid below salary structure |  
+
+
+18
+
+---
+
+| **16** | 104865 6 | 854796 | Muhanguzi Muramuzi | 1,013,759 | 988,562 | 25,197 | Employee paid below salary structure rate |  
+|---|---|---|---|---|---|---|---|  
+| **17** | 455771 | 744644 | Namanya Wilber | 802,491 | 777,512 | 24,979 | Employee paid below salary structure rate |  
+| **18** | 456015 | 744980 | Nannyondo Milly | 802,491 | 777,512 | 24,979 | Employee paid below salary structure rate |  
+| **19** | 103575 1 | 810525 | Dennis Lyagoba | 820,036 | 795,804 | 24,232 | Employee paid below salary structure rate |  
+| **20** | 104865 0 | 854795 | Umaru Mwanje | 820,036 | 795,804 | 24,232 | Employee paid below salary structure rate |  
+| **21** | 972487 | 745018 | Ssembwayo Mathias | 856,233 | 845,252 | 10,981 | Employee paid below salary structure rate |  
+| **22** | 103605 0 | 810526 | Mugabe Shaufa | 756,176 | 755,469 | 707 | Employee paid below salary structure rate |  
+|| **Total** ||| **23,375,383** | **22,093,550** | **1,281,833** ||  
+
+
+19
+
+---
+
+##### Appendix 4 (a): Lack of letters of undertaking
+
+| **SN** | **Employee Number** | **Supplier Number** | **Employee Name** | **Monthly Loan** | **Annual Loan Total** ||  
+|---|---|---|---|---|---|---|  
+| 1 | 868160 | 744748 | Sendi John | 418,222 | 5,018,664 | Sendi John applied for a loan from Platinum using USSD |  
+| 2 | 973939 | 744668 | Luyinda Kenneth | 377,676 | 4,532,112 | Luyinda Kenneth applied for a loan fro Platinum Credit using USSD on his phone |  
+| 3 | 973932 | 599200 | Galiwango Ronald | 373,100 | 4,477,200 | Galiwango Ronald Bukko applied for a loan from Letshego using Letters of Undertaking |  
+| 4 | 963065 | 745059 | Kayondo Derick | 360,560 | 4,326,720 | Kayondo Derick applied for a loan from Platinum Credit using USSD |  
+| 5 | 868156 | 744688 | Ssaku Vincent | 359,639 | 4,315,668 | Ssaku Vincent applied for a loan from Centenary Bank and Letters of Undertaking were signed by Ag DCAO and CFO |  
+| 6 | 963069 | 744799 | Bukenya Emmanuel | 321,511 | 3,858,132 | Bukenya Emmanuel applied for a loan from Platinum Credit using USSD |  
+| 7 | 868161 | 744789 | Muwonge Constantine | 320,893 | 3,850,716 | Muwonge Constantine applied for a loan from Platinum credit using USSD |  
+| 8 | 869859 | 744956 | Tuwereza Justine | 296,487 | 3,557,844 | Tuwereza Justine applied for a loan from Platinum Credit using USSD |  
+| 9 | 1026700 | 776059 | Mulondo Christopher | 274,333 | 3,291,996 | Mulondo Christopher applied for a loan from Platinum credit using USSD |  
+| 10 | 455796 | 744653 | Nakayiza Beatrice | 70,000 | 840,000 | Nakayiza Beatrice signed a life policy insurance from Sanlam |  
+| 11 | 748979 | 744827 | Mukwanya Honulato | 70,000 | 840,000 | Mukwanya Honulato signed a life policy |  
+
+
+---
+
+|| insurance from Sanlam |  
+|---|---|  
+| 12 | 1041815 | 839269 | Namanda Proscovia | 70,000 | 840,000 | Namanda Proscovia signed a life policy insurance from Sanlam |  
+| 13 | 956001 | 744841 | Kizza Juliet | 65,000 | 780,000 | Kizza Juliet signed a life policy insurance from Sanlam |  
+| 14 | 963044 | 744624 | Nansamba Viola | 65,000 | 780,000 | Nansamba Viola signed a life policy insurance from Sanlam |  
+| 15 | 455854 | 744994 | Luyima Francis | 56,668 | 680,016 | Luyima Francis signed a life policy insurance from Sanlam |  
+| 16 | 455441 | 745106 | Nakabonge Rose | 38,698 | 464,376 | Nakabonge Rose signed a life policy insurance from Sanlam |  
+| 17 | 455686 | 745035 | Birungi Florence | 30,300 | 363,600 | Birungi Florence signed a life policy insurance from Sanlam |  
+| 18 | 861897 | 744669 | Mugeyi Aisha | 29,982 | 359,784 | Mugeyi Aisha signed a life policy insurance from Sanlam |  
+| 19 | 455638 | 744976 | Ntumwa Mathias | 28,600 | 343,200 | Ntumwa Mathias signed a life policy insurance from Sanlam |  
+| 20 | 545778 | 745097 | Mutamanya Jonathan | 27,600 | 331,200 | Mutamanya Jonathan signed a life policy insurance from Sanlam |  
+| 21 | 748923 | 744924 | Ssemakula Jeremiah | 476,120 | 5,713,440 | Ssemakula Jeremiah applied for a loan from Platinum credit using letters of undertaking |  
+| 22 | 734828 | 321304 | Kiggundu Javira | 190,000 | 2,280,000 | Kiggundu Javira applied for a loan from Stanbic Bank and letters of undertaking were signed |  
+| 23 | 748960 | 744923 | Nakasi Harriet | 181,007 | 2,172,084 | Nakasi Harriet applied for a loan from Bayport LTD way back in 2014 |  
+
+
+---
+
+|| using letters of undertaking and now it is ongoing. |  
+|---|---|  
+| 24 | 748906 | 745066 | Mukulu Godson | 179,172 | 2,150,064 | Mukulu Godson applied for a loan from Platinum using USSD |  
+| 25 | 861915 | 744922 | Babirye Deborah | 179,096 | 2,149,152 | Babirye Deborah applied for a Topup loan from Bayport using USSD |  
+| 26 | 462793 | 744987 | Nalubega Pauline | 70,000 | 840,000 | Nalubega Pauline signed a life policy insurance from Sanlam |  
+| 27 | 748919 | 744720 | Katongole Julius | 50,610 | 607,320 | Katongole Julius signed a life policy insurance from Sanlam |  
+| 28 | 455945 | 745013 | Sendagire James | 151,894 | 1,822,728 | Ssendagire James applied for a loan from Bayport services in 2014 uptonow the code still exists |  
+| 29 | 455830 | 744939 | Nakiruuta Susan | 127,287 | 1,527,444 | Nakiruuta Susan applied for a loan from Bayport services in 2014 uptonow the code still exists |  
+| 30 | 748941 | 744741 | Katende James | 127,001 | 1,524,012 | Katende James applied for a loan from Bayport services in 2014 uptonow the code still exists |  
+| 31 | 800790 | 744704 | Nabasirye Barbra | 58,300 | 699,600 | Nabasirye Barbra signed a life policy insurance from Sanlam |  
+| 32 | 455802 | 744914 | Kalikoka Kennedy | 48,980 | 587,760 | Kalikoka Kennedy signed a life policy insurance from Sanlam |  
+| 33 | 748999 | 744722 | Lweera Lawrence | 40,352 | 484,224 | Lweera Lawrence signed a life policy insurance from Sanlam |  
+| 34 | 845481 | 744986 | Mugumya Nixon | 39,200 | 470,400 | Mugumya Nixon signed a life policy insurance from |  
+
+
+---
+
+|| Sanlam |  
+|---|---|  
+| 35 | 455674 | 745103 | Nalusiba Nakuburwa | 33,300 | 399,600 | Nalusiba Nakubulwa signed a life policy insurance from Sanlam |  
+| 36 | 849897 | 744786 | Sabano Christine | 30,555 | 366,660 | Sabano Christine signed a life policy insurance from Sanlam |  
+| 37 | 749001 | 745085 | Nalaaki Robinah | 29,100 | 349,200 | Nalaaki Robina signed a life policy insurance from Sanlam |  
+| 38 | 748915 | 744701 | Ngabo Willington | 26,985 | 323,820 | Nagabo Willington signed a life policy insurance from Sanlam |  
+| 39 | 455670 | 745024 | Ssebata Deogratious | 23,310 | 279,720 | Ssebatta Deogratious signed a life policy insurance from Sanlam |  
+| 40 | 748984 | 744844 | Byagonza Kenneth | 23,310 | 279,720 | Byagonza Kenneth signed a life policy insurance from Sanlam |  
+| 41 | 861927 | 744859 | Naluwooza Miriam | 23,310 | 279,720 | Naluwooza Mariam signed a life policy insurance from Sanlam |  
+| 42 | 797224 | 744636 | Muwambya Patrick | 22,200 | 266,400 | Muwambya Patrick signed a life policy insurance from Sanlam |  
+| 43 | 748936 | 745053 | Namulwa Allen | 21,735 | 260,820 | Namulwa Allen signed a life policy insurance from Sanlam |  
+| 44 | 455878 | 744900 | Kyobe Gyaviira | 20,000 | 240,000 | Kyobe Gyaviira is subscribing to UNATU SACCO, signed an agreement with them |  
+| 45 | 462762 | 744985 | Kukundakwe Nassar | 20,000 | 240,000 | Kukundakwe Nassar signed a life policy insurance from Sanlam |  
+| 46 | 849900 | 745072 | Obore Job | 266,000 | 3,192,000 | Babirye Deborah applied for a Topup loan from Letshego using USSD |  
+
+
+---
+
+| 47 | 455566 | 745036 | Dabwa Florence | 113,333 | 1,359,996 | Dabwa Florence applied for a Topup loan from Platinum credit using USSD |  
+|---|---|---|---|---|---|---|  
+| 48 | 849910 | 745058 | Wasswa David | 327,996 | 3,935,952 | Wasswa David applied for a loan from Opportunity Bank using letters of undertaking |  
+| 49 | 861926 | 745089 | Nakayima Stella | 247,635 | 2,971,620 | Nakayima Stella applied for a loan from Opportunity Bank using letters of undertaking |  
+| 50 | 455668 | 744982 | Ssekamatte Moses | 213,854 | 2,566,248 | Ssekamatte Moses applied for a new loan from Platinum credit using USSD |  
+| 51 | 455574 | 745118 | Walugembe Emmanuel | 213,467 | 2,561,604 | Walugembe Emmanuel applied for a loan from Platinum credit using letters of undertaking |  
+| 52 | 455823 | 744977 | Njawuzi Mathias | 208,467 | 2,501,604 | Njawuzi Mathias applied for a loan from JOPEG financial services using letters of undertaking |  
+| 53 | 703163 | 744915 | Nayiga Madinah | 207,143 | 2,485,716 | Nayiga Madinah applied for a loan from Platinum credit using letters of undertaking |  
+| 54 | 748964 | 789271 | Wasswa Patrick | 205,787 | 2,469,444 | Wasswa Patrick applied for a loan from Bayport using letters of undertaking way back in 2014 and a Topup loan from Letshego |  
+| 55 | 455858 | 744911 | Bwengye Joseph | 194,917 | 2,339,004 | Bwengye Joseph applied for a loan from Fincredit using letters of undertaking |  
+| 56 | 455690 | 744646 | Tusasirwe Alex | 186,228 | 2,234,736 | Tusasirwe Alex applied for a loan from Letshego using letters of undertaking |  
+
+
+---
+
+| 57 | 865205 | 744708 | Kisakye Esther | 164,207 | 1,970,484 | Kisakye Esther applied for a loan from Platinum Credit using letters of undertaking |  
+|---|---|---|---|---|---|---|  
+|| **Total** ||| **8,396,127** | **100,753,524** ||  
+
+
+##### Appendix 4 (b): Loan deductions with variances in the IPPS, “active deduction” or the “my approval” reports
+
+| **S N** | **Emplo yee Numbe r** | **Supplie r Numbe r** | **Employee Name** | **Monthly Loan** | **Active deductio n (PM)** | **My appprova l (PM)** | **Annual Loan Total** | **Manage ment response** |  
+|---|---|---|---|---|---|---|---|---|  
+| 1 | 748923 | 744924 | Ssemakula Jeremiah | 476,120 | - | 476,120 | 5,713,440 ||  
+| 2 | 734828 | 321304 | Kiggundu Javira | 190,000 | - | 190,000 | 2,280,000 ||  
+| 3 | 748960 | 744923 | Nakasi Harriet | 181,007 | - | 237,787 | 2,172,084 ||  
+| 4 | 748906 | 745066 | Mukulu Godson | 179,172 | - | 179,172 | 2,150,064 ||  
+| 5 | 861915 | 744922 | Babirye Deborah | 179,096 | - | 179,096 | 2,149,152 ||  
+| 6 | 462793 | 744987 | Pauline Nalubega | 70,000 | - | 70,000 | 840,000 ||  
+| 7 | 748919 | 744720 | Katongole Julius | 50,610 | - | - | 607,320 ||  
+| 8 | 455945 | 745013 | Sendagire James | 151,894 | 151,894 | - | 1,822,728 ||  
+| 9 | 455830 | 744939 | Nakiruuta Susan | 127,287 | 127,287 | - | 1,527,444 ||  
+| 10 | 748941 | 744741 | Katende James | 127,001 | 127,001 | - | 1,524,012 ||  
+| 11 | 800790 | 744704 | Nabasirye Barbra | 58,300 | 58,300 | - | 699,600 ||  
+| 12 | 455802 | 744914 | Kalikoka Kennedy | 48,980 | 28,980 | - | 587,760 ||  
+| 13 | 748999 | 744722 | Lweera Lawrence | 40,352 | 40,352 | - | 484,224 ||  
+| 14 | 845481 | 744986 | Mugumya Nixon | 39,200 | 39,200 | - | 470,400 ||  
+| 15 | 455674 | 745103 | Nalusiba Nakuburwa | 33,300 | 33,300 | - | 399,600 ||  
+| 16 | 849897 | 744786 | Sabano Christine | 30,555 | 30,555 | - | 366,660 ||  
+| 17 | 749001 | 745085 | Nalaaki Robinah | 29,100 | 29,100 | - | 349,200 ||  
+| 18 | 748915 | 744701 | Ngabo Willington | 26,985 | 26,985 | - | 323,820 ||  
+| 19 | 455670 | 745024 | Ssebata ||||||  
+
+
+---
+
+|| Deogratiou s | 23,310 | 23,310 | - | 279,720 ||  
+|---|---|---|---|---|---|---|  
+| 20 | 748984 | 744844 | Byagonza Kenneth | 23,310 | 23,310 | - | 279,720 ||  
+| 21 | 861927 | 744859 | Naluwooza Miriam | 23,310 | 23,310 | - | 279,720 ||  
+| 22 | 797224 | 744636 | Patrick Muwambya | 22,200 | 22,200 | - | 266,400 ||  
+| 23 | 748936 | 745053 | Namulwa Allen | 21,735 | 21,735 | - | 260,820 ||  
+| 24 | 455878 | 744900 | Kyobe Gyaviira | 20,000 | 20,000 | - | 240,000 ||  
+| 25 | 462762 | 744985 | e Nassar Kukundakw | 20,000 | 20,000 | - | 240,000 ||  
+| 26 | 849900 | 745072 | Obore Job | 266,000 | 363,100 | 363,100 | 3,192,000 ||  
+| 27 | 455566 | 745036 | Dabwa Florence | 113,333 | 153,056 | 153,056 | 1,359,996 ||  
+| 28 | 849910 | 745058 | Wasswa David | 327,996 | 296,296 | 296,296 | 3,935,952 ||  
+| 29 | 861926 | 745089 | Nakayima Stella | 247,635 | 171,111 | 171,111 | 2,971,620 ||  
+| 30 | 455668 | 744982 | sekamatte Moses | 213,854 | 19,058 | 19,058 | 2,566,248 ||  
+| 31 | 455574 | 745118 | Walugembe Emmanuel | 213,467 | 78,667 | 134,800 | 2,561,604 ||  
+| 32 | 455823 | 744977 | Njawuzi Mathias | 208,467 | 188,467 | 188,467 | 2,501,604 ||  
+| 33 | 703163 | 744915 | Nayiga Madinah | 207,143 | 69,576 | 69,576 | 2,485,716 ||  
+| 34 | 748964 | 789271 | Wasswa Patrick | 205,787 | 5,225 | 169,263 | 2,469,444 ||  
+| 35 | 455858 | 744911 | Bwengye Joseph | 194,917 | 153,606 | 41,311 | 2,339,004 ||  
+| 36 | 455690 | 744646 | Tusasirwe Alex | 186,228 | 156,528 | 63,400 | 2,234,736 ||  
+| 37 | 865205 | 744708 | Kisakye Esther | 164,207 | 114,407 | 114,407 | 1,970,484 ||  
+|| **Total** ||| **4,741,858** | **2,615,916** | **3,116,020** | **56,902,296** ||  
+
+
+---
+
+##### Appendix 5: Delayed/non-remittance of deductions to UCLA/UBA
+
+| **S/N.** | **Month (for which salary is paid)** | **Salary payment date** | **Loan (482) payment date** | **Variance (in days)** | **Audit Remarks** |  
+|---|---|---|---|---|---|  
+| 1 | Jul-20 | 30/07/2020 | 12/08/2020 | 13 | Delayed |  
+| 2 | Aug-20 | 26/08/2020 | 26/08/2020 | 0 | Concurrent |  
+| 3 | Sep-20 | 24/09/2020 | 27/10/2020 | 33 | Delayed |  
+| 4 | Oct-20 | 27/10/2020 | 02/11/2020 | 6 | Delayed |  
+| 5 | Nov-20 | 26/11/2020 | 26/11/2020 | 0 | Concurrent |  
+| 6 | Dec-20 | 17/12/2020 | 17/12/2020 | 0 | Concurrent |  
+| 7 | Jan-21 | 27/01/2021 | 12/03/2021 | 44 | Delayed |  
+| 8 | Feb-21 | 12/03/2021 | 12/03/2021 | 0 | Concurrent |  
+| 9 | Mar-21 | 22/03/2021 | 09/04/2021 | 18 | Delayed |  
+| 10 | Apr-21 | 29/04/2021 | 24/06/2021 | 56 | Delayed |  
+| 11 | May-21 | 04/06/2021 | 04/06/2021 | 0 | Concurrent |  
+| 12 | Jun-21 | 22/06/2021 | 22/06/2021 | 0 | Concurrent |  
+|| **Average** ||| **14** ||  
+
+
+##### Appendix 6:Delayed remittance of PAYE deductions to URA
+
+| **SN** | **(for which salary is paid)** **Month** | **Salary payment date** | **Required payment date** | **PAYE payment date** | **Variance (In days)** | **Remarks** |  
+|---|---|---|---|---|---|---|  
+| 1 | JUL-2020 | 30/07/2020 | 15/08/2020 | 21/08/2020 | 6 | Delayed |  
+| 2 | AUG-2020 | 26/08/2020 | 15/09/2020 | 26/08/2020 | 0 | In time |  
+| 3 | SEP-2020 | 24/09/2020 | 15/10/2020 | 27/10/2020 | 12 | Delayed |  
+| 4 | OCT-2020 | 27/10/2020 | 15/11/2020 | 04/11/2020 | 0 | In time |  
+| 5 | NOV-2020 | 26/11/2020 | 15/12/2020 | 26/11/2020 | 0 | In time |  
+| 6 | DEC-2020 | 17/12/2020 | 15/01/2021 | 17/12/2020 | 0 | In time |  
+| 7 | JAN-2021 | 27/01/2021 | 15/02/2021 | 12/03/2021 | 25 | Delayed |  
+| 8 | FEB-2021 | 12/03/2021 | 15/03/2021 | 12/03/2021 | 0 | In time |  
+| 9 | MAR-2021 | 22/03/2021 | 15/04/2021 | 15/04/2021 | 0 | In time |  
+| 10 | APR-2021 | 29/04/2021 | 15/05/2021 | 29/06/2021 | 45 | Delayed |  
+| 11 | MAY-2021 | 04/06/2021 | 15/06/2021 | 15/06/2021 | 0 | In time |  
+| 12 | JUN-2021 | 22/06/2021 | 15/07/2021 | 29/06/2021 | 0 | In time |  
+|| **Average** |||| **7** ||  
+
+
+---
+
+##### Appendix 7:Non-deduction of PAYE from political leaders
+
+| **SN.** | **Pay Code** | **Employ ee No.** | **Name** | **Base salary** | **DPOLGRAT** | **Total cost items** | **IPPS PAYE** | **Computed PAYE** | **PAYE variance** |  
+|---|---|---|---|---|---|---|---|---|---|  
+| 1 | Leaders District Political | 849882 | Willy Lugoloobi | 4760000 | 7,854,000 | 12,614,000 | 1,232,000 | 3,947,600 | \- 2,715,600 |  
+| 2 | Leaders District Political | 849883 | Tadeo Mwesigye | 1240000 | 2,046,000 | 3,286,000 | 176,000 | 887,800 | \- 711,800 |  
+| 3 | Leaders District Political | 849888 | Paul Kaabinga | 824000 | 1,359,600 | 2,183,600 | 51,200 | 557,080 | \- 505,880 |  
+| 4 | Leaders District Political | 849889 | Kavuma Stephen | 824000 | 1,359,600 | 2,183,600 | 51,200 | 557,080 | \- 505,880 |  
+| 5 | Leaders District Political | 861904 | Sande Gerald | 810710 | 1,359,600 | 2,170,310 | 48,342 | 553,093 | \- 504,751 |  
+| 6 | Leaders District Political | 861907 | Semugema Elon | 1240000 | 2,046,000 | 3,286,000 | 176,000 | 887,800 | \- 711,800 |  
+| 7 | Leaders District Political | 861908 | Nayiga Fausta | 2380000 | 3,927,000 | 6,307,000 | 518,000 | 1,794,100 | \- 1,276,100 |  
+| 8 | Leaders District Political | 993105 | Resty Nakawungu | 1448000 | 2,389,200 | 3,837,200 | 238,400 | 1,053,160 | \- 814,760 |  
+| 9 | Leaders District Political | 993137 | Wilber Kakooza | 1240000 | 2,046,000 | 3,286,000 | 176,000 | 887,800 | \- 711,800 |  
+| 10 | Leaders District Political | 993163 | Peter Ssenyanja | 824000 | 1,359,600 | 2,183,600 | 51,200 | 557,080 | \- 505,880 |  
+| 11 | Leaders District Political | 993204 | Munaaba Robert | 824000 | 1,359,600 | 2,183,600 | 51,200 | 557,080 | \- 505,880 |  
+| 12 | Chairpersons District Service Commission (DSC) | 106669 9 | Kavuma Ruth | 1716346 | 6,178,846 | 7,895,192 | 416,904 | 2,270,558 | \- 1,853,654 |  
+||| **TOTAL** |||| **51,416,102** | **3,186,446** | **14,510,231** | **- 11,323,785** |  
+
+
+28
+
+---
+
+##### Appendix 8: Delayed access of newly recruited or transferred staff to the payroll
+
+| **S.N o** | **Emplo yee No** | **Employe e Name** | **Assumptio n/ Appointm ent date** | **Month Expected to Access Salary Payroll (4 weeks from the** **date** of assumptio n)** | **Month Salary payroll was accessed** | **Monthly Net Salary (UGX)** | **Estimated** **variance**  **in** days (Assumpti on/ Appointm ent Access)** **Vs** | **Audit remarks on Access** | **Month first paid on IFMS** | **Amount Paid for the first time (UGX) (Whether net monthly pay or arrears)** | **Estima ted Varian ce in days (Acces s Vs Payme nt)** | **Audit Rema rks on Paym ent** | **Manageme nt Response** |  
+|---|---|---|---|---|---|---|---|---|---|---|---|---|---|  
+| 1 | 107714 2 | Niwagira Penlope | 16/12/2020 | 31/01/2021 | 30/06/2021 | 2,821,277 | 150 | Delayed access | 30/06/2 021 | 2,821,277 | 0 | In time | Mismatch in names |  
+| 2 | 107715 2 | Nabuufu Juliet | 16/12/2020 | 31/01/2021 | 30/04/2021 | 757,106 | 89 | Delayed access | 30/04/2 021 | 757,106 | 0 | In time | Delay to get TIN |  
+| 3 | 700258 | Atiku Ratib Abas | 10/08/2020 | 30/09/2020 | 30/11/2020 | 1,653,670 | 61 | Delayed access | 30/11/2 020 | 1,653,670 | 0 | In time | Delay to present transfer letter |  
+| 4 | 108110 4 | Kisitu Emmanuel | 17/02/2021 | 31/03/2021 | 30/04/2021 | 517,803 | 30 | Delayed access | 30/04/2 021 | 517,803 | 0 | In time | Delay to report |  
+| 5 | 108009 0 | Nakachwa Ritah | 15/2/2021 | 31/03/2021 | 30/04/2021 | 672,436 | 30 | Delayed access | 30/04/2 021 | 672,436 | 0 | In time | There was no position on system |  
+| 6 | 108006 7 | Naluwooza Jackline | 15/2/2021 | 31/03/2021 | 30/04/2021 | 428,455 | 30 | Delayed access | 30/04/2 021 | 428,455 | 0 | In time | There was no position on system |  
+| 7 | 108006 6 | Ainomugis ha Julius | 15/2/2021 | 31/03/2021 | 30/04/2021 | 308,254 | 30 | Delayed access | 30/04/2 021 | 308,254 | 0 | In time | There was no position on system |  
+| 8 | 108006 4 | Ainamaani Norman Abaasa | 15/2/2021 | 31/03/2021 | 30/04/2021 | 209,859 | 30 | Delayed access | 30/04/2 021 | 209,859 | 0 | In time | There was no position on system |  
+| 9 | 108006 5 | Nambi Doreen | 15/2/2021 | 31/03/2021 | 30/04/2021 | 357,256 | 30 | Delayed access | 30/04/2 021 | 357,256 | 0 | In time | There was no position on system |  
+| 10 | 108006 3 | Cenika Phillip | 15/2/2021 | 31/03/2021 | 30/04/2021 | 187,660 | 30 | Delayed access | 30/04/2 021 | 187,660 | 0 | In time | There was no position on system |  
+| 11 | 107710 4 | Ogwete Ambrose | 16/12/2020 | 31/01/2021 | 28/02/2021 | 442,782 | 28 | Delayed access | 28/02/2 021 | 442,782 | 0 | In time | Delay to get TIN |  
+
+
+29
+
+---
+
+| 12 | 107710 7 | Bukoma Ruhumani | 16/12/2020 | 31/01/2021 | 28/02/2021 | 442,782 | 28 | Delayed access | 28/02/2 021 | 442,782 | 0 | In time | Delay to get TIN |  
+|---|---|---|---|---|---|---|---|---|---|---|---|---|---|  
+| 13 | 107714 3 | Hamala Christine | 16/12/2020 | 31/01/2021 | 28/02/2021 | 442,782 | 28 | Delayed access | 28/02/2 021 | 442,782 | 0 | In time | Delay to get TIN |  
+| 14 | 994389 | Byamaiso Geofrey | 16/12/2020 | 31/01/2021 | 28/02/2021 | 1,291,133 | 28 | Delayed access | 28/02/2 021 | 1,291,133 | 0 | In time | Delay to get TIN |  
+| 15 | 107717 2 | Ohuru Godfrey | 16/12/2020 | 31/01/2021 | 28/02/2021 | 794,133 | 28 | Delayed access | 30/04/2 021 | 2,186,397 | 61 | Delaye d | Delay to get TIN |  
+| 16 | 107873 7 | Namutanyi Allen | 16/12/2020 | 31/01/2021 | 28/02/2021 | 578,254 | 28 | Delayed access | 28/02/2 021 | 578,254 | 0 | In time | Delay to get TIN |  
+| 17 | 107737 7 | Ichana Gabriel | 16/12/2020 | 31/01/2021 | 31/01/2021 | 308,254 | 0 | In time | 31/01/2 021 | 308,254 | 0 | In time ||  
+| 18 | 107714 0 | Mundu Noah Tagoola | 16/12/2020 | 31/01/2021 | 31/01/2021 | 442,782 | 0 | In time | 31/01/2 021 | 442,782 | 0 | In time ||  
+| 19 | 107714 1 | Abenaitwe Moses | 16/12/2020 | 31/01/2021 | 31/01/2021 | 442,782 | 0 | In time | 31/01/2 021 | 442,782 | 0 | In time ||  
+| 20 | 107715 8 | Nassuuna Juliet | 16/12/2020 | 31/01/2021 | 31/01/2021 | 628,343 | 0 | In time | 31/01/2 021 | 628,343 | 0 | In time ||  
+| 21 | 107716 1 | Tendo Rhodah Deborah | 16/12/2020 | 31/01/2021 | 31/01/2021 | 628,343 | 0 | In time | 31/01/2 021 | 628,343 | 0 | In time ||  
+| 22 | 107716 4 | Namusoke Zaliika | 16/12/2020 | 31/01/2021 | 31/01/2021 | 628,343 | 0 | In time | 31/01/2 021 | 628,343 | 0 | In time ||  
+| 23 | 107716 7 | Kawuma Gerald | 16/12/2020 | 31/01/2021 | 31/01/2021 | 582,144 | 0 | In time | 31/01/2 021 | 582,144 | 0 | In time ||  
+| 24 | 107716 9 | Kibira Jamiru | 16/12/2020 | 31/01/2021 | 31/01/2021 | 1,039,133 | 0 | In time | 31/01/2 021 | 1,039,133 | 0 | In time ||  
+| 25 | 107717 0 | Acwera Jimmy | 16/12/2020 | 31/01/2021 | 31/01/2021 | 1,039,133 | 0 | In time | 31/01/2 021 | 1,039,133 | 0 | In time ||  
+| 26 | 107717 1 | Gabula Andrew | 16/12/2020 | 31/01/2021 | 31/01/2021 | 628,343 | 0 | In time | 31/01/2 021 | 628,343 | 0 | In time ||  
+| 27 | 107872 8 | Nakayemb a Annet | 18/01/2021 | 28/02/2021 | 28/02/2021 | 389,632 | 0 | In time | 28/02/2 021 | 389,632 | 0 | In time ||  
+| 28 | 107708 9 | Majwala William | 16/12/2020 | 31/01/2021 | 31/01/2021 | 1,190,000 | 0 | In time | 31/01/2 021 | 1,190,000 | 0 | In time ||  
+| 29 | 107709 8 | Kanwagi Aloysious | 16/12/2020 | 31/01/2021 | 31/01/2021 | 518,939 | 0 | In time | 31/01/2 021 | 518,939 | 0 | In time ||  
+| 30 | 107722 2 | Ndagire Gorreth | 16/12/2020 | 31/01/2021 | 31/01/2021 | 410,956 | 0 | In time | 31/01/2 021 | 410,956 | 0 | In time ||  
+| 31 | 107709 | Namusisi | 16/12/2020 | 31/01/2021 | 31/01/2021 || 0 | In time | 31/01/2 || 0 | In time ||  
+
+
+30
+
+---
+
+|| 6 | haron |||| 209,859 ||| 021 | 209,859 ||||  
+|---|---|---|---|---|---|---|---|---|---|---|---|---|---|  
+| 32 | 108902 4 | Ssemakula Rajab | 19/5/2021 | 30/06/2021 | 30/06/2021 | 1,764,000 | 0 | In time | 30/06/2 021 | 1,764,000 | 0 | In time ||  
+| 33 | 108902 6 | Katumba Richard | 19/5/2021 | 30/06/2021 | 30/06/2021 | 604,800 | 0 | In time | 30/06/2 021 | 604,800 | 0 | In time ||  
+| 34 | 108902 7 | Nakanwag i Irene | 19/5/2021 | 30/06/2021 | 30/06/2021 | 532,000 | 0 | In time | 30/06/2 021 | 532,000 | 0 | In time ||  
+| 35 | 108920 0 | Giribe Harman | 19/5/2021 | 30/06/2021 | 30/06/2021 | 532,000 | 0 | In time | 30/06/2 021 | 532,000 | 0 | In time ||  
+| 36 | 108903 0 | Kayima John Muzeyi | 25/5/2021 | 30/06/2021 | 30/06/2021 | 386,400 | 0 | In time | 30/06/2 021 | 386,400 | 0 | In time ||  
+| 37 | 108927 2 | Kalemba Charles | 25/5/2021 | 30/06/2021 | 30/06/2021 | 386,400 | 0 | In time | 30/06/2 021 | 386,400 | 0 | In time ||  
+| 38 | 108008 6 | Katungye Benard | 15/2/2021 | 31/03/2021 | N/A | N/A | N/A || N/A | N/A | N/A || There was no position on system |  
+| 39 | 108918 4 | Ssemayen go Godfrey | 05/07/2020 | 31/08/2020 | N/A | N/A | N/A || N/A | N/A | N/A || Delay to report |  
+||| **Total Number of days** ||||| **678** |||| **61** |||  
+||| **Average** **No** days** **of** ||||| **18** |||| **2** |||  
+
+
+##### Appendix 9: Delayed access to the pension payroll
+
+| **S n** | **Employ ee Numbe r** | **Employee Name** | **Category of Exit** | **Retireme nt date/dea th date** | **Month expecte d on pension payroll** | **Month Pension payroll was accesse d (as provide d by HR)** | **Monthly Pension on Access (UGX)** | **Estimat ed variance in days (Retire ment Vs Access)** | **Audit remar ks on Access** | **Month first paid on IFMS** | **Amount Paid for the first time (UGX)** | **in** **Estimat ed Varianc** **e** days (Access Vs Paymen t)** | **Audit Remarks on Payment** |  
+|---|---|---|---|---|---|---|---|---|---|---|---|---|---|  
+| **1** | 455496 | Ssenyonjo Suleman | Early retirement | 09/09/202 0 | 30/09/20 20 | 31/10/20 20 | 146,966 | 31 | Delayed Access | 30/01/20 21 | 146,966 | 91 | Delayed Payment |  
+
+
+31
+
+---
+
+| **2** | 748890 | Nalwoga Ruth Kiraza | Mandatory 60 yrs of retirement | 11/10/202 0 | 30/11/20 20 | 31/12/20 20 | 408,000 | 31 | Delayed Access | 30/01/20 21 | 408,000 | 30 | Paid in time |  
+|---|---|---|---|---|---|---|---|---|---|---|---|---|---|  
+| **3** | 849852 | Kamanzi Gaston Rwatibama nya | Mandatory 60 yrs of retirement | 12/10/202 0 | 30/10/20 20 | 31/12/20 20 | 1,322,933 | 62 | Delayed Access | 31/12/20 20 | 1,322,933 | 0 | Paid in time |  
+| **4** | 870150 | Musoke Francis Xavier | Mandatory 60 yrs of retirement | 21/06/202 1 | 31/07/20 21 | N/A | N/A | NA | Not accesse d | 30/06/20 21 | 3,083,892 | N/A | Paid without access to payroll |  
+||| **Total** |||||| **124** |||| **152** ||  
+||| **Average** |||||| **25** |||| **38** ||  
+
+
+|||<|<|<|<|<|<|  
+|---|---|---|---|---|---|---|---|  
+| **S n** | **Employee Number** | **Supplier Number** | **Employee Name** | **IPPS Net Pay** | **IFMS Net pay** | **Variance** | **Audit remarks** |  
+| **1** | 861898 | 744617 | Batuusa Florence | 34,869,596 | 45,108,496 | \- 10,238,900 | Payment off IPPS |  
+| **2** | 849852 | 744662 | KAMANZI G R. T | 9,016,000 | 10,430,000 | \- 1,414,000 | Payment off IPPS |  
+| **3** | 748964 | 789271 | Wasswa Patrick | 3,708,656 | 4,120,230 | -  411,574 | Payment off IPPS |  
+| **4** | 1088934 | 946250 | Sekanyo Mahadi | 134,124 | 504,843 | -  370,719 | Payment off IPPS |  
+| **5** | 993137 | 789269 | Kakooza Wilber | 6,756,000 | 7,042,200 | -  286,200 | Payment off IPPS |  
+| **6** | 456063 | 744958 | Okeng Robert | 10,991,464 | 11,126,564 | \- 135,100 | Payment off IPPS |  
+| **7** | 462758 | 744628 | Nandugwa Florence | 6,969,758 | 7,070,278 | \- 100,520 | Payment off IPPS |  
+| **8** | 870150 | 744699 | MUSOKE XAVIER FRANCIS 870150 | 3,083,892 | 0 | 3,083,892 | Payment off IPPS |  
+
+
+##### Appendix 10: Payments of salaries off IPPS
+
+32
+
+---
+
+| **9** | 1080281 | 935642 | ESTATE OF THE LATE TURYAJUNWA ERIC 1080281 | 371,146 | 0 | 371,146 | Payment off IPPS |  
+|---|---|---|---|---|---|---|---|  
+||| **Total** || **109,709,159** | **123,931,892** | **-14,222,733** ||  
+
+
+##### Appendix 11: Validation of employees, pensioners/beneficiaries on the IPPS against the NIRA interface
+
+| **S.No** | **Employee No** | **Employee Name** | **Category** | **Audit remarks on verification** | **Management Response** |  
+|---|---|---|---|---|---|  
+| **1** | 879101 | KIKULWE BERNARD KAWEESA | Leaver - pensioner | No verification card and Form provided | Not Verified |  
+| **2** | 939058 | LUKAMBI  LAWRENCE KIZZA5043 | Leaver - pensioner | No verification card and Form provided | names Estate Not verified due to mismatch of  Vs Beneficiary |  
+| **3** | 870150 | 870150 MUSOKE XAVIER FRANCIS | Leaver - pensioner | No verification card and Form provided | Not verified. His NIN attached  employee. is to  another |  
+
+
+33
+
+---
+
+##### Appendix 12: Use of wrong Budget and expenditure codes (Misclassification)
+
+| **Invoice Number** | **Invoice Date** | **Supplier** | **Description** | **Amount** | **Budget and expendi ture Code charged** | **Discription of the budget and expenditure item** | **Correct Budget and expendit ure Code** | **Right Discription of the item for the budget and expenditure** |  
+|---|---|---|---|---|---|---|---|---|  
+| WKS-37- 20 | 12/08/2020 | DESOFT CONSULTS AND | Rehabilitaton of ssemaundo and kitobo solar water sys | 47,457,626 | 312104 | Other Structures | 228001 | Maintenance - Civil |  
+| PL-2-14- 2021 | 14/06/2021 | CONIT ENTERPRISES LTD | renovation of houses at kalangala HCIV | 24,988,392 | 312104 | Other Structures | 228001 | Maintenance - Civil |  
+| PL-3-19- 2021 | 18/06/2021 | CONIT ENTERPRISES LTD | renovation of staff houses at HCIV | 10,941,072 | 312104 | Other Structures | 228001 | Maintenance - Civil |  
+| sfg-04- 01-2021 | 13/01/2021 | Mmacks Investme nts Ltd | construction of seed school at Bufumira | 252,996,913 | 312102 | Residential Buildings | 312101 | Non-residential buildings |  
+| SFG-02- 6-2021(L) | 16/06/2021 | LUMU EDWARD 849861 | FACILITATION FOR EVALUATION PROCESS FOR THE CONSTRUCTION OF A SEED SCHOOL IN MULABANA(DRIVER) | 2,200,000 | 312102 | Residential Buildings | 281504 | Supervision & Appraisal of capital works Monitoring, |  
+| SFG-1- 10-20 | 07/10/2020 | ANDIKAS CONTRACTORS LTD | CONSTRUCTION WORKS( KAL515/WRKS/20-21/00004 ) FOR THE RENOVATION AT JAANA PRIMARY SCHOOL | 14,771,289 | 312101 | Non-Residential Buildings | 228001 | Maintenance - Civil |  
+| H-01-14 | 28/10/2020 | Magumba Eriya | Town running fuel for 2 qrt | 2,125,000 | 227004 | Fuel, Lubricants and Oils | 227001 | Travel inland |  
+| ADM-12 | 16/09/2020 | ZAWEDDE LOVINCER 748887 | To carry out data capture for newly recruited staff | 1,106,000 | 227004 | Fuel, Lubricants and Oils | 227001 | Travel inland |  
+| AUD-02 | 17/12/2020 | WERE CHARLES 849853 | AUDIT INSECTION | 1,000,000 | 227004 | Fuel, Lubricants and Oils | 227001 | Travel inland |  
+|| Total ||| **357,586,292** |||||  
+
+
+34
+
+---
+
+##### Appendix 13: Inspection of Construction works at Kachanga Seed Secondary School
+
+##### Construction Picture Audit Remarks works
+
+A view of Kachanga seed school
+
+![](assets_AuditReports%5CKalangala%20District%5CKalangala%20DLG%20Report%20of%20Auditor%20General%202021/img-7333.jpg)
+
+Two science laboratories
+
+![](assets_AuditReports%5CKalangala%20District%5CKalangala%20DLG%20Report%20of%20Auditor%20General%202021/img-7334.jpg)
+
+ICT laboratory Mult-purpose hall
+
+![](assets_AuditReports%5CKalangala%20District%5CKalangala%20DLG%20Report%20of%20Auditor%20General%202021/img-7335.jpg)
+
+![](assets_AuditReports%5CKalangala%20District%5CKalangala%20DLG%20Report%20of%20Auditor%20General%202021/img-7336.jpg)
+
+- Works have not yet been completed
+- Furniture not yet supplied
+- Out of 7 classroom blocks only 3 have windows with fitted glass.
+
+- Works have not yet been completed on the two science laboratories
+- Some laboratory equipment were supplied.
+
+- ICT laboratory was completed.
+- No power supply to run computers.
+- Computers were not yet fully supplied
+
+- Works have not yet been completed on Mult-purpose hall.
+- Glasses not yet fitted
+

reports/Kalangala DLG Report of Auditor General 2021/Kalangala DLG Report of Auditor General 2021.txt

@@ -0,0 +1,1200 @@
+OFFICE OF THE AUDITOR GENERAL
+THE REPUBLIC OF UGANDA
+OFFICE OF THE AUDITOR GENERAL
+UGANDA
+
+REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT
+
+FOR THE FINANCIAL YEAR ENDED 30 TH JUNE 2021
+
+
+
+
+
+
+
+
+
+
+
+Table of Contents
+
+List of Acronyms - iii
+Opinion - 1
+Basis for Opinion - 1
+Key Audit Matters - 1
+  1.0 Payroll Management - 1
+  2.0 Implementation of the approved budget - 9
+  3.0 Implementation of Uganda Inter-Governmental Fiscal Transfers Program (UgIFT) - 13
+Other Information - 13
+Management Responsibilities for the Financial Statements - 13
+Auditor’s Responsibilities for the Audit of the Financial Statements - 14
+Other Reporting Responsibilities - 15
+Report on the Audit of Compliance with Legislation - 15
+Appendices - 17
+Appendix 1: Over payment of salary - 17
+Appendix 2: Under payment of salary - 17
+Appendix 3: Payment of salary using wrong scales - 18
+Appendix 4 (a): Lack of letters of undertaking - 20
+Appendix 4 (b): Loan deductions with variances in the IPPS, “active deduction” or the “my
+approval” reports - 25
+Appendix 5: Delayed/non-remittance of deductions to UCLA/UBA - 27
+Appendix 6:Delayed remittance of PAYE deductions to URA - 27
+Appendix 7:Non-deduction of PAYE from political leaders - 28
+Appendix 8: Delayed access of newly recruited or transferred staff to the payroll - 29
+Appendix 9: Delayed access to the pension payroll - 31
+Appendix 10: Payments of salaries off IPPS - 32
+Appendix 11: Validation of employees, pensioners/beneficiaries on the IPPS against the NIRA
+interface - 33
+Appendix 12: Use of wrong Budget and expenditure codes (Misclassification) - 34
+Appendix 13: Inspection of Construction works at Kachanga Seed Secondary School - 35
+
+
+
+
+
+
+
+
+
+
+
+List of Acronyms
+
+Acronym	Meaning	
+ACDP	Agriculture Cluster Development Project	
+AIA	Appropriation in Aid	
+CAO	Chief Administrative Officer	
+DLG	District Local Government	
+GoU	Government of Uganda	
+HR	Human Resource	
+ICT	Information & Communication Technology	
+IFMS	Integrated Financial Management System	
+INTOSAI	International Organization of Supreme Audit Institutions	
+IPF	Indicative Planning Figures	
+IPPS	Intergrated Personel and Payroll System	
+ISSAI	International Strandards for Supreme Audit Institutions	
+ISSAIs	International Standards of Supreme Audit Institutions	
+LGFAM	Local Government Financial and Accounting Manual, 2007	
+LGFAR	Local Government Financial and Accounting Manual, 2007	
+LLG	Lower Local Governments	
+MDAs	Ministries, Departments and Agencies	
+MoFPED	Ministry of Finance, Planning and Economic Development	
+MoGLSD	Ministry of Gender, Labour and Social Development	
+MoLG	Ministry of Local Government	
+MoPS	Ministry of Public Service	
+NAA	National Audit Act	
+NDP	National Development Plan	
+NIRA	National Identification Registration Authority	
+NPA	National Planning Authority	
+NTR	Non-Tax Revenue	
+OAG	Office of the Auditor General	
+PAYE	Pay As You Earn	
+PBS	Program Budgeting System	
+PCA	Payroll Consults Africa	
+PDMS	Payroll Deduction Management System	
+PDU	Procurement & Disposal Unit	
+PFMA	Public Finance Management Act	
+PFMR	Public Finance Management Regulations	
+PPDA	Public Procurement & Disposal of Public Assets	
+PS/ST	Permanent Secretary / Secretary to the Treasury	
+TI	Treasury Instructions	
+TSA	Treasury Single Account	
+TSSA	Treasury Sub Single Account	
+UCF	Uganda Consolidated Fund	
+UgIFT	Uganda Intergovernmental Fiscal Transfers Program for Results	
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+UGX	Uganda Shilling	
+UNEB	Uganda National Examination Board	
+URA	Uganda Revenue Authority	
+URF	Uganda Road Fund	
+UWEP	Uganda Women Empowerment Project	
+VFM	Value for Money	
+YLP	Youth Livelihood Program	
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KALANGALA DISTRICT LOCAL GOVERNMENT
+
+FOR THE FINANCIAL YEAR ENDED 30 TH JUNE 2021
+
+THE RT. HON. SPEAKER OF PARLIAMENT
+
+Opinion
+
+I have audited the accompanying financial statements of the Kalangala District Local Government which comprise the Statement of Financial Position as at 30 th June 2021, the Statement of Financial Performance, Statement of Changes in Equity and Statement of Cash Flows together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies.
+
+In my opinion, the financial statements of Kalangala District Local Government for the financial year ended 30 th June 2021 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act, 2015 and the Financial Reporting Guide, 2018.
+
+Basis for Opinion
+
+I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements Section of my report. I am independent of the District in accordance with the Constitution of the Republic of Uganda 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in accordance with other ethical requirements applicable to performing audits in Uganda. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.
+
+Key Audit Matters
+
+Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. I have determined the matters described below as the key audit matters to be communicated in my report:
+
+
+
+
+
+
+
+
+
+
+
+As a result, I considered payroll management in LGs a Key Audit Matter and identified crosscutting risks including; unrealistic budgeting for employees and pension costs, under absorption of wage funds, delayed access to the payroll, over payment of salaries, non-payment of salary and pension arrears, among others.
+
+I analysed the approved budget and releases to Kalangala District for salary, pension and gratuity in the period under review, as shown below;
+
+Category	Initial Approved budget (UGX)	Revised budget (UGX)	Amount released (UGX)	%age funding received	
+Salary	8,210,136,750	8,897,396,514	8,897,396,514	100	
+Pension	302,387,712	302,387,712	302,387,712	100	
+Gratuity	1,282,025,584	1,282,025,584	1,282,025,584	100	
+Pension Arrears	-	-	-	-	
+Salary Arrears	-	-	-	-	
+Total	9,794,550,046	10,481,809,810	10,481,809,810		
+
+
+
+
+The wage and Pension Pay roll of UGX.10,481,809,810 constituted 52.1% of the District’s budget for 2020/2021 of UGX.20,128,919,532.
+
+I am aware that the Covid-19 Pandemic continues to significantly affect the implementation of payroll management activities. A number of Districts did not carry out planned recruitments resulting into huge unspent balances.
+
+Based on the audit procedures performed, I made the following significant audit findings;
+
+No	Observations								Recommendati ons	
+1.1	Payment of Salaries, Pension and Gratuity i) Absorption of Funds I reviewed funds absorption and noted that UGX.9.40 billion (89.7%) was spent out of the total receipts of UGX.10.48 billion, resulting in an unabsorbed balance of UGX.1.08 billion.Billion was subsequently swept back to the consolidatedExpenditure (C)Unspent (B-C)% absorp tionGeneral staff salaries PensionGratuity(UGX ’bns) (UGX ’bns) 8.90 8.90 7.83 1.070.301.280.301.280. 291.270.010.01889799to the table below; Approv ed Estima tes (A) (UGX ’bns)Releases / Warrant (B) (UGX ’bns)fund account.UGX.1.08Refer								advised the Accounting Officer to always ensure that there is adequate payroll planning and that funds are utilized for the intended purpose.I	
+										
+										
+										
+										
+										
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+	Pension Arrears		-	- -		-	-	serviceintonot paid		
+	Salary Arrears		-	- -		-	-			
+	Total		10.48	10.48 9.40		1.08				
+	absorption of released funds negatively impacts serviceAccounting Officer explained that they faced the following challenges during the course of implementation of the Approved Wage budget for the Financial Year 2020/2021 which resulted into under absorption of the released funds;Failure to attract staff who were budgeted for in the Financial year 2020/2021. Three positions were advertised but were not filled, accumulating UGX.67,774,212.  Staff under disciplinary measures especially porters were not paid a total of UGX.5,404,948 because of abandonment of duty.appointments were terminated in May 2021 leading to unspent balance which was swept back to treasury.delivery.Under TheTheir									
+ii) Over payment of salary Section B-a (7) of the Uganda Public Standing Orders, 2010 requires salaries to be fixed at annual rates and paid in twelve (12) equal instalments. It also requires salaries to be paid correctly, promptly and as a lump sum in accordance with the approved salary structure for the Public Service.review of the payroll data (IPPS) and IFMS payments revealed variances between amounts on the approved payroll and payments to individual employees, leading to Over payments of UGX.1,265,254, contrary to Section B-a (7) of the Uganda Public Standing Orders, 2010, as shown in Appendix 1.payment of salaries leads to loss of Government funds.Accounting Officer explained that this was due to IFMS network being slow and duplicating payments.AOverThe									I advised the Accounting Officer to recover the funds from the concerned officers.	
+										
+iii) Under payment of salary A review of the payroll data (IPPS) and IFMS payments revealed variances between amounts on the approved payroll and payments to individual an under payment of UGX.37,719,627 as shown in Appendix 2.employees, leading topayment of salary reduces staff morale and productivity.Accounting Officer responded that pursuant of section (A - n), paragraph 19 of the Uganda Public Service Standing Order (2010 edition) that gives Accounting Officers powers to stop salary of the officer who might have abandoned duty for 30 days; he Suspended salary of staff who abandoned duty until District Service CommissionUnderThe									I advised the Accounting Officer to periodically review staff payrolls to eliminate errors and mistakes.	
+										
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+directs his/her removal from the payroll.										
+iv) Payment of salary using wrong scales A comparison of base pay in the IPPS payroll registers with the salary structure for 2020/21, revealed that 24 staff were paid using wrong salary scales, leading to under payments of UGX.1,281,833, contrary to Section B–a (6) & (7) of the Uganda Public Service Standing Orders, 2010, as shown in Appendix 3.of salary using wrong scales causes creates opportunity for misappropriation of funds and also leads to misstatements of salary expenditure in the financial statements.Accounting Officer attributed this to the following;  Interrupted IPPS internet network throughout the financial year 2020/2021 as a result of new upgrades made by MOPS  Non automatic increment of the segment whenever incremental date is reached.PaymentThe									I advised the Accounting Officer to ensure that salary amounts are reconciled periodically to salary scales before effecting payments	
+										
+v) Delayed deletion of staff from payroll Section B-a (12) of the Uganda Public Standing Orders, 2010 requires the payment of salary to public officers to be stopped immediately they cease rendering services to Government under whatever circumstances, including death.noted that UGX.1,480,155 was paid to one staff who had retired, as detailed in table below; Employ ee NameSN. Supplier NoRetireme nt/ transfer dateMonth/dat e removed from the payrollThe total amount paid after retirement date Ssenyonjo 745107 30/01/2020 30/10/2020 1,480,155 Suleman TOTAL 1,480,155Delayed removal of staff from payroll results into payment for services that were not rendered to the entity hence resulting in financial loss to the Government.Accounting Officer explained that this was an Education Assistant II who had retired under early retirement but his recommendation for retirement was received late.IThe									I advised the Accounting Officer to ensure his team verifies accuracy of information on Payroll to ensure all leavers are excluded.	
+										
+										
+										
+										
+										
+1.2 Management of Payroll Deductions i) Over/Under remittance of deductions Section B-a (17) requires a public officer’s individual contractual obligations such as hire purchase, loan, and contributions to saving schemes, trade unions and staff associations to be deducted from his or her salary, in accordance with the regulations.noted that whereas UGX.2,448,664,141 was deducted from employees’ salaries to different beneficiaries, UGX.2,446,635,255 was remitted, leading to an under remittance amounting to UGX.73,649,208, as shown in the table below;to be remittedI									I advised the Accounting Officer to ensure his team verifies accuracy of information on Payroll and timely reconcile the results with payment on the IFMS.	
+										
+										
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+	SN .	Beneficia ry	Deduct ion code	Payroll Deduction amount (UGX)		Amount remitted as per IFMS (UGX)		at		
+							remittance (UGX)Under			
+	1	Uganda Revenue Authority Collections	249	1,498,987,622		1,447,620,813	51,366,809			
+	2	Uganda National Teachers Union (Unatu)	257	15,514,560		15,339,815	174,745			
+	3	Uganda Consumer Lenders/ Uganda Bankers Associatio n	482	317,931,647		295,823,993	22,107,654			
+	Total			1,832,433,829		1,758,784,621	73,649,208			
+	Under remittances could lead to misappropriations of funds not paid to the beneficiaries Additionally, Over remittance of funds could lead to loss of District funds.Accounting Officer attributed under remmittance to the following;  The challenge of the IFMS network which duplicates and at times hides payments after they are validated and then returns them at the closure of Financial year as unpaid.  A result of non remittance of deductions on suspended salary for staff under disciplinary proceedures.The									
+ii) Un-authorized loans deductions Section 2.1.2 & 2.1.4 of the service agreement between the Government Uganda Lenders' Association/Uganda Bankers' Association letter of undertaking for each Government employee before making an employee reservation on the PDMS.Consumer requires a(MoPS) andaddition, only deductions consented to by employees, in writing, should be submitted to the MoPS for timely monthly payroll processing or as advised by the employer.Lack of letters of undertaking I noted that the District made unauthorised loan deductions totalling UGX.100,753,524 . The deductions were from 57 employees that did not have letters of undertaking, as shown in Appendix 4(a).is a risk of making deductions from staff that have no loans, which deprives them of their earnings.Accounting Officer explained that this was due to the fact that Financial Institutions offer loans to employees using phones, where management has no control, since an employee receives money before being approved on the PCA. Additionally, financial institutions offer Topup loans without signing new Letters of undertaking.In a) ThereThe									I advised the Accounting Officer to ensure that all loan applications are backed by letters of undertaking as well as letters of consent by the applicants.the Accounting Officer should liaise with responsible officers to ensure that loans are approved through the PDMS.Additionally,	
+										
+										
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+	b) Loan deductions with variances in the IPPS, “active deduction” or the “my approval” reports I noted variances amounting UGX.56,902,296 between the amounts in the IPPS payroll register and my approvals and active deductions as shown in Appendix 4(b).is a risk of making deductions from staff that have no loans, which deprives them of their salary earnings.Accounting Officer explained that this due to the fact that Financial institutions adjust loan instalment amounts whenever they wish and also the delay to remove deduction codes from employees’ salary especially those who obtained loans before single code was introduced.ThereThe		
+	iii) Delayed/non-remittance of deductions to UCLA/UBA Paragraph 4.6.1 of Establishment Notice No. 2 of 2019 requires payroll deductions to be remitted concurrently with salary payments. I noted that the District made payroll deductions of UGX.317,931,647, but did not remit UGX.22,107,654 to UCLA/UBA. I noted that the District made payroll deductions of UGX.317,931,647 and did not concurrently remitted it with the salary payments in six months with delays of up-to 56 days, as shown in Appendix 5.non remittance of deductions to UCLA/UBA could lead to litigation due to delays in payments to the lending institutions.Accounting Officer attributed this to poor IFMS network which slowed down the payment system causing a delay in remitting deductions.Delayed/The	I advised the Accounting Officer to ensure that Salary payments and Deductions to respective beneficiaries are approved and paid concurrently.	
+	iv) Delayed/ non-remittance of PAYE deductions to URA Section 123(1) of the Income Tax Act, 1997 (as amended) requires withholding agents to URA any tax that has been withheld or that should have been withheld within fifteen days after the end of the month in which the payment subject to withholding tax was made by the withholding agent.  I noted that the Management made PAYE deductions of UGX.1,498,987,622, but under remitted UGX.51,366,809 to URA.  I noted delays in the remittance of PAYE deductions to URA deductions of four months with a notable delay of 45 days from April 2021 deductions, as shown in Appendix 6.remittance of PAYE attracts fines and penalties from the Revenue Authority.Accounting Officer attributed this to poor ifms network which slows down the payment system causing a delay in remitting deductions.DelayedThe	putI advised the Accounting Officer to strong internal controls to ensure that officers effect payments promptly invoices created.after are	
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+	v) Non-deduction of PAYE from political leaders I noted that the District did not subject political leaders’ gratuity totalling to UGX.51,416,102 to the computation of PAYE in IPPS, leading to an under deduction of UGX UGX.11,323,785 contrary to section 19(1) (a) of the Income Tax Act. Details are shown in the Appendix 7.of political leaders’ and commissioner’s gratuity from the computation of PAYE leads to financial loss to Government.Accounting Officer responded that IPPS system does not insert a formula for calculating PAYE from contract gratuity therefore they recalculate PAYE leaders and Chairperson District Service Commission and pay it off IPPS.from gratuity District PoliticalOmissionThe	I advised the Accounting Officer to ensure that political leaders’ gratuity is subjected to tax by including in the gross taxable income when computing PAYE	
+1.3	Access to Payrolls i) Delayed access to Salary Payroll Section B-a (11) of the Uganda Public Standing Orders, 2010, requires Accounting Officers to ensure that Public Officers access the payroll within four (4) weeks from date of assumption of duty.noted that 16 newly recruited/transferred employees delayed to access payroll, with one delay of up-to 150 days (21 weeks), as shown in Appendix 8.access to payroll leads to demotivation of the affected staff and accumulation of salary arrears.Accounting Officer responded that this was due to the following;  Delay for new employees to obtain TINs due to high transport costs since it was COVID period.  Mismatch of names with NIRA and IPPS  Some transferred teachers report to their duty stations but fail to report to the district in time to affect payroll changes.IDelayedThe	I advised the Accounting Officer to increase monitoring and supervision over the head of human resource to promptly include new staff on the payroll for subsequent payment on IFMS.	
+	ii) Delayed access to Pension payroll Paragraph 5.1 of establishment notice no. 1 of 2020 requires responsible officers to initiate and complete the processing of retirement benefits within six months to the mandatory retirement date. In case of death or early retirement, the process should be initiated immediately the Letters of Administration are issued and/or the early retirement has been granted.noted that that three pensioners delayed to access the pension payroll, with delays ranging from 31 to 62 days and one case who was expected to access the payroll in August 2020 but by June 2021, he had not as shown in Appendix 9.access to the pension payroll affects the wellbeing of the retirees and also leads to accumulation of pension arrears.Accounting Officer attributed this to mismatches in dates of birth and names between IPPS and NIRA which made it difficult forIDelayedThe	startI advised the Accounting Officer to ensure that prospective pensioners submitting pension documentation six months before retirement to ensure timely access to pension payroll.	
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+pensioners to be verified.												
+1.4 Internal Control Weaknesses i) Payments of salaries, pension & gratuity off IPPS Paragraph 4.5 of Establishment Notice No. 2 of 2019 requires the responsible officer to pay for only salaries, pension and gratuity processed through IPPS.a comparison of the payroll register and IFMS payment file,noted UGX.14,222,733 off the IPPS, as shown in Appendix 10.that 9 staff were paid total salaries amountingcontrol weakness creates an opportunity for payment of salaries and pension to non-eligible persons, hence loss of funds to Government.IFromThis											I advised the Accounting Officer to ensure that all salaries are paid through the IPPS.	
+												
+												
+ii) Validation of employees, pensioners/beneficiaries on the IPPS against the NIRA interface I noted that the verification forms and copies of the verification cards for three (3) pensioners/beneficiaries were not on the respective personal files. Details are in the appendix 11;was therefore unable to validate, authenticate the accuracy of the payroll records (salary and pension) on the IPPS.of verification forms and cards on the staffs’ personal files was attributed to the practice of employees printing, signing and taking the verification forms and cards without keeping a copy on file.Accounting Officer promised to ensure that all verified officers will have their verification cards printed and put on their files.I LackThe											await the theI outcome of Accounting Officer’s response.	
+												
+												
+1.5 System related challenges											I advised the Accounting Officer to ensure that the entity IPPS payroll registers are consistent with MoPS payroll data.	
+i) Inconsistencies between MoPS and entity payroll registers I noted that there was 1 staff were on the MoPS payroll but not on the District IPPS register as shown in the table below;IppsnoSupplier no861925 102625Employee name Nankumba SarahMoPS IPPSEntity IPPS7,498,116 NilGrand Total7,498,116above undermines the integrity of the IPPS system and there is risk of manipulation and misappropriation of salary/pension funds due to lack of reconciliatory controls between the entity information and IPPS master data at MoPS.S n1The												
+												
+												
+												
+												
+												
+ii) Effectiveness and reliability of the IPPS/NID interface I reviewed the effectiveness and reliability of the IPPS/NID staff/pensioner/beneficiaries’ verification interface and noted the following;											await the theI outcome of Accounting Officer’s response.	
+												
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+- In-adequate sensitization and training in the use and navigation of the system
+- System was not reliable and effective
+- Operational challenges were encountered, including;  E.g. Un-reliable network  Some information on the NIRA interface is sometimes not visible/available for instance date of birth and the photo which delays the verification exercise.
+
+The ineffectiveness of the system my affect the integrity of the IPPS payroll.
+
+The Accounting Officer promised to start documenting challenges with the system so that they can be forwarded to relevant authorities for a solution.
+
+2.0
+
+Implementation of the approved budget
+
+A review of the entity’s approved work plans, and budgets revealed that the Kalangala District had an approved budget of UGX.19.3Bn, out of which UGX.17.6Bn was warranted/availed by the end of the financial year. The total expenditure for the year was UGX.16.9Bn out of which UGX.4.4Bn was spent on non-service delivery activities, such as employee costs and transfers to other units (i.e. Town Councils, Sub-counties, Schools), implying that only UGX.12.5Bn was available for implementation of service delivery outputs.
+
+From the procedures undertaken, I noted the following significant observation:
+
+No	Observation	Recommendation	
+2.1	Existence of Strategic plans that are aligned to NDP- III Regulation 26 (1) of the National Planning Authority (Development of Plans) regulations require entities to submit to NPA their five-year development plans for certification before approval.13 (6) of the PFMA requires the annual budget of all votes to be consistent with the National Development Plan (NDP). In the budget execution circular for 2020/2021, the PS/ST points out that the alignment of Government budgets with the NDP has been poor and was prioritised for improvement during financial year 2020/2021.being the first year of implementation of the NDP-III, the entity was expected to have prepared a strategic plan that is aligned to NDP III and had it approved. It is from this strategic plan that the annual plans would be based to achieve the objectives of NDP-III.noted that the entity had not prepared and approved its strategic plans.There is a risk that activities implemented during the financialISectionThis	I advised the Accounting Officer to urgently prepare a strategic plan aligned to NDP-III and have to facilitate the achievement of the NDP objectives the preparation of annual budgets.it approvedand	
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+year 2020/2021 were not aligned to the NDP-III, which negatively affects the achievement of NDP-III objectives.Accounting Officer explained that the National Planning Authority (NPA) had been conducting trainings to build capacity of district planners to ensure alignment of District Development Plan (DDP) to National Development Plan (NDP) III and the district had submitted the draft DDP for review to NPA.The									
+2.2 Revenue Performance								I advised the Accounting Officer to always come up with measures that ensure that budgeted NTR is collected.	
+2.2.1 Local Revenue (LR) Performance I reviewed the approved Local revenue estimates for the financial year 2020/2021 and noted that the District budgeted to collect UGX.1,379,547,000 during the year but collected UGX.512,435,984 representing (37%) performance. The of UGX.867,111,016 (63%) were recorded in Local Service Tax, Business Licences and other tax revenues.shortfalls in Local Revenue collectionsin NTR collections at the vote level result in aggregate revenue shortfalls at the treasury level, which negatively affects the implementation of planned activities at a Government-wide level.Accounting Officer explained that due to effects of Covid-19 pandemic the District was under lockdown and businesses at all landing sites collapsed, as well as all fishing activities. 2.2.2 Transfers from other Government Units/Other Government Transfers The entity budgeted to receive UGX.2,549,359,196 as transfers from other Government Units. However, only UGX.1,787,892,739 (70%) was received, as shown in the table below.Showing performance of revenue transfers from other% Perfo rman ceVaria nce”000”Revised Approved Budget” (UGX) ”000”Total Receipts (UGX) ”000”government agencies SN Revenue Source1. Uganda 1,570,359 1,541,097 29,262 98%2. 979,000 246,796 732,20 25% 4Road Fund (URF) Youth Livelihood Programme (YLP Total 2,549,359 1,787,893 Source: Financial Statementsshortfalls negatively affected the implementation of planned activities.(UGX)Shortfalls TheTableRevenue									
+									
+								I await the outcome of the Accounting Officer’s response.	
+									
+									
+									
+									
+									
+									
+									
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+The Accounting Officer explained that they had anticipated the receipt of budgeted funds but effects of Covid 19 pandemic caused budget cuts. He however, committed that in the next planning period the district would liaise with the the responsible agencies to realise the budgeted funds.
+
+2.2.3 Performance from external financing
+
+I advised the Accounting The District budgeted to receive UGX.1,990,000,000as Officer to followup with external/donor financing, out of which UGX.781,875,946 the relevant agencies to (39%), was received as shown in the table below:
+
+Showing performance of external funding
+
+provide the funding in the subsequent financial SN Donor Revised Total Variance % years.
+
+Budget Receipts Perfo
+
+(UGX) (UGX) (UGX) rman
+
+”000” ”000” ”000” ce
+
+1. Rakai Health 1,060,000 724,857 335,143 68 Sciences Programme (RHSP)
+
+2. Global Fund for 600,000 57,019 542,981 10 HIV, TB & Malaria
+
+3. Global Alliance for 150,000 - 150,000 0 Vaccines and Immunization (GAVI)
+4. United Nations 180,000 - 180,000 0 Expanded Programme on Immunisation
+
+Total 1,990,00 1,208,12
+
+0 781,876 4
+
+Source:
+
+Financial
+
+statement
+
+Revenue shortfalls negatively affect the implementation of planned activities and the achievement of NDPIII objectives.
+
+The Accounting Officer responded that they had anticipated the receipt of budgeted funds but effects of Covid 19 pandemic caused budget cuts. He however, committed that in the next planning period the district shall liaise with the the development partners to realise the budgeted funds.
+
+2.3 Absorption of funds
+
+I await the out come of Out of the total Warrants/receipts for the financial year of the accounting officer’s UGX.17,559,410,157, UGX.16,884,369,560 (96%) was spent response. by the entity resulting in an unspent balance of UGX.675,040,597 (4%). The unspent balance at the end of the financial year was subsequently swept back to the consolidated fund account.
+
+
+
+
+
+
+
+
+
+
+
+science kits and chemical reagents.Accounting Officer explained that the unspent balances were for works for the SEED Schools but since the procuremet processes had not been completed the funds were swept back. Thee district had written to the MoFPED to revote the money to this current year budget.The								
+Misclassification of expenditure I noted that the district budgted and spent UGX.357,586,292 on inappropriate budget codes. Details of cases where this was observed are attached as Appendix 12.2.4of inappropriate budget and expenditure codes not only contrary to the Public Finance and Management Act, but it negatively financial statements.impacts on the consolidation ofAccounting Officer explained that this was due to failure to align the District budget to the Chart of Accounts. He stated that he would encourage heads of departments during planning and budgeting to always involve Departmental Accountants who understand the Chart of Accounts so that transactions are put the right item codes.UseThe							I await the outcome of the Accounting Officer’s response.	
+								
+2.5 Submission of Quarterly Performance Reports Paragraph 8.12 (4,5,6) of the Treasury Instruction 2017, require the Accounting Officer to prepare reports for each quarter of the Financial Year in respect of the vote for which he/she is responsible. These reports shall contain financial and non-financial information on the performance of the vote and shall be submitted to Treasury not later than 15 days after the end of each quarter.noted that the entity submitted performance reports for Q1,Q2, Q3 and Q4 after the deadline given for submission of the reports as shown in the table below;-showing comparison of Actual and reported performance of quarterly performance reports. Deadline for submissionNo Details CommentQuarter One Quarter TwoQuarter Three15/10/2020 15/01/202115/04/2021 Quarter Four 15/07/2021 21/10/2021Source: OAG analysisActual date of submission 25/01/2021 05/07/202105/07/2021Delayed DelayedDelayed Delayedto submit performance reports in time affects timely tracking and evaluation of performance.I1 234TableFailure							I advised the Accounting Officer to ensure that performance reports are prepared and submitted in time.	
+								
+								
+								
+								
+								
+								
+								
+								
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+3.0
+
+Implementation of Uganda Inter-Governmental Fiscal Transfers Program (UgIFT)
+
+During last year’s audit, it was noted that the district had commenced construction works on Kachanga seed school under the Education Sector and Site clearing of Mulabana Seed School. During my audit of 2021, I carried out audit inspectins at Kachanga Seed Secondary School under this program on 20/10/2021 and made the following observations with details in Appendix 13.
+
+- Construction Works were not yet complete for the two science laboratories, Mult- purpose hall, and class room block.
+- Furniture for the class rooms had not yet been supplied.
+- Out of the seven (7) classroom blocks only three (3) had windows fitted with glass.
+- There was partial supply of laboratory equipment and Computers.
+
+Delayed completion of the project denies the community the intended services.
+
+The Accounting Officer explained that some works were not yet complete due to the COVID-19 pandemic which led to the total closure of the site for the sometime. However, the contractor has been working non-stop to ensure that the construction process is completed within the shortest time possible. He also stated that, the partial supply of laboratory equipment and computers arose out the failure of the service provider to deliver items that meet the specifications of the contract and were rejected.
+
+I advised the Accounting Officer to ensure close supervision of the contractors to complete the project.
+
+Other Information
+
+The Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities of the Accounting Officer; the commentaries by the Head of Accounts and the Accounting Officer; and other supplementary information. The other information does not include the financial statements and my auditors’ report thereon. My opinion on the financial statements does not cover the other information and I do not express an audit opinion or any form of assurance conclusion thereon.
+
+
+
+
+
+
+
+
+
+
+
+The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error.
+
+In preparing the financial statements, the Accounting Officer is responsible for assessing the District’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary.
+
+The Accounting Officer is responsible for overseeing the District’s financial reporting process.
+
+Auditor’s Responsibilities for the Audit of the Financial Statements
+
+My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error and to issue an auditor’s report that includes my opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement, when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users, taken on the basis of these financial statements.
+
+As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain professional scepticism throughout the audit. I also;
+
+- Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
+- Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Districts’ internal control.
+- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the management.
+- Conclude on the appropriateness of management’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the District’s ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor’s report. However,
+
+
+
+
+
+
+
+
+
+
+
+future events or conditions may cause the District to cease to continue as a going concern.
+
+- Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
+
+I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit.
+
+I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards.
+
+From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor’s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.
+
+Other Reporting Responsibilities
+
+In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them.
+
+Report on the Audit of Compliance with Legislation
+
+There were no material findings in respect of the compliance criteria.
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+Appendices Appendix 1: Over payment of salary
+
+Employee Number	Supplier Number	Employee Name	IPPS Net Pay	IFMS Net pay	Over Payment	Management Response	Verification Remarks	
+861926	745089	Nakayima Stella	6,071,652	6,581,123	- 509,471	Nakayima Stella, Enrolled Midwife whose monthly net salary was UGX 509,471. In the month of May 2021 the ifms system paid her UGX 1,018,942/= as a result of failure of ifms network.	Double Payment salary for the Month May 2021	
+955949	745084	Nabulime Proscovia	9,044,595	9,800,378	- 755,783	A recovery code is going to be inserted to recover UGX 509,471 starting December 2021	Double Payment salary for the Month May 2021	
+	Total				-1,265,254			
+
+
+
+
+Appendix 2: Under payment of salary
+
+S/n	Employee No.	Supplier No.	Employee Name	IPPS Net Pay	IFMS Net pay	Under Payment	Audit remarks	
+1	973940	744674	Kyomuhangi Rebecca	37,335,978	26,658,579	10,677,399	Abandonment of duty	
+2	956254	744867	Mpanga Paul	4,063,036	337,253	3,725,783	Abandonment of duty	
+3	1042055	839264	Nakimera Margaret	3,884,244	322,937	3,561,307	Abandonment of duty	
+4	956242	745074	Nambubi Joyce	4,063,036	678,506	3,384,530	Abandonment of duty	
+5	455389	744990	Banduru Rose	6,569,497	3,931,767	2,637,730	Abandonment of duty	
+6	455542	745031	Babirye Erinah	7,728,144	5,127,596	2,600,548	Abandonment of duty	
+7	455838	744905	Mubiru James	7,271,318	4,833,922	2,437,396	Abandonment of duty	
+8	1011175	745108	Ssekyondwa Robert	5,223,721	3,096,351	2,127,370	Abandonment of duty	
+9	845439	744641	Nassali Harriet	5,880,285	3,908,965	1,971,320	Abandonment of duty	
+10	973939	744668	Luyinda Kenneth	9,677,888	8,053,240	1,624,648	Abandonment of duty	
+11	484499	745112	Egesa Denis	14,176,304	12,991,268	1,185,036	Abandonment of duty	
+12	1042088	839368	Mugisha Bob	8,685,130	7,938,524	746,606	Abandonment of duty	
+13	455654	744908	Mayende Joel	5,705,997	5,122,155	583,842	Abandonment of duty	
+14	845450	744996	Kakayi Zamu	5,575,201	5,119,089	456,112	Abandonment of duty	
+				125,839,779	88,120,152	37,719,627		
+
+
+
+
+17
+
+
+
+
+
+
+
+
+
+
+
+Appendix 3: Payment of salary using wrong scales.
+
+S N.	Emplo yee No.	Suppli er No.	Name	Base pay as per salary structure 2020/2021	Base pay as per payroll register (Pickthe latest month)	Variance	Remarks	
+1	455425	744909	Kimbugwe Bosco John	980,211	777,512	202,699	rateEmployee paid below salary structure	
+2	455760	745016	Bukirwa Judith	1,210,162	1,078,162	132,000	rateEmployee paid below salary structure	
+3	455988	744903	Muddu Museses Ignatius	980,512	866,341	114,171	rateEmployee paid below salary structure	
+4	455401	744896	Musenja Godfrey	980,211	866,341	113,870	rateEmployee paid below salary structure	
+5	456039	744940	Nakirunda Winfred	980,211	866,341	113,870	rateEmployee paid below salary structure	
+6	991657	745008	Katumwa Benon	933,966	832,516	101,450	rateEmployee paid below salary structure	
+7	456071	744973	Kenshubi Margaret	866,341	802,491	63,850	rateEmployee paid below salary structure	
+8	456051	744913	Namakula Juliet	834,700	777,512	57,188	rateEmployee paid below salary structure	
+9	455546	744988	Namabira Jolly Pertua	834,700	777,512	57,188	rateEmployee paid below salary structure	
+10	972479	745007	Nakeya Beatrice	1,078,162	1,039,826	38,336	rateEmployee paid below salary structure	
+11	972477	745114	SaadJawaaduKabagambe	1,072,808	1,039,826	32,982	rateEmployee paid below salary structure	
+12	100121 1	745010	DerrickKyambadde	1,242,869	1,210,213	32,656	rateEmployee paid below salary structure	
+13	545778	745097	JonathanMutamanya	834,700	802,491	32,209	rateEmployee paid below salary structure	
+14	455594	745009	CathyKabasoka	2,324,608	2,295,943	28,665	rateEmployee paid below salary structure	
+15	303078	745000	JulietNalunga	2,350,000	2,324,608	25,392	rateEmployee paid below salary structure	
+
+
+
+
+18
+
+
+
+
+
+
+
+
+
+
+
+16	104865 6	854796	Muhanguzi Muramuzi	1,013,759	988,562	25,197	Employee paid below salary structure rate	
+17	455771	744644	Namanya Wilber	802,491	777,512	24,979	Employee paid below salary structure rate	
+18	456015	744980	Nannyondo Milly	802,491	777,512	24,979	Employee paid below salary structure rate	
+19	103575 1	810525	DennisLyagoba	820,036	795,804	24,232	Employee paid below salary structure rate	
+20	104865 0	854795	UmaruMwanje	820,036	795,804	24,232	Employee paid below salary structure rate	
+21	972487	745018	Ssembwayo Mathias	856,233	845,252	10,981	Employee paid below salary structure rate	
+22	103605 0	810526	Mugabe Shaufa	756,176	755,469	707	Employee paid below salary structure rate	
+	Total			23,375,383	22,093,550	1,281,833		
+
+
+
+
+19
+
+
+
+
+
+
+
+
+
+
+
+Appendix 4 (a): Lack of letters of undertaking
+
+SN	Employee Number	Supplier Number	Employee Name	Monthly Loan	Annual Loan Total		
+1	868160	744748	Sendi John	418,222	5,018,664	Sendi John applied for a loan from Platinum using USSD	
+2	973939	744668	Luyinda Kenneth	377,676	4,532,112	Luyinda Kenneth applied for a loan fro Platinum Credit using USSD on his phone	
+3	973932	599200	Galiwango Ronald	373,100	4,477,200	Galiwango Ronald Bukko applied for a loan from Letshego using Letters of Undertaking	
+4	963065	745059	Kayondo Derick	360,560	4,326,720	Kayondo Derick applied for a loan from Platinum Credit using USSD	
+5	868156	744688	Ssaku Vincent	359,639	4,315,668	Ssaku Vincent applied for a loan from Centenary Bank and Letters of Undertaking were signed by Ag DCAO and CFO	
+6	963069	744799	Bukenya Emmanuel	321,511	3,858,132	Bukenya Emmanuel applied for a loan from Platinum Credit using USSD	
+7	868161	744789	Muwonge Constantine	320,893	3,850,716	Muwonge Constantine applied for a loan from Platinum credit using USSD	
+8	869859	744956	Tuwereza Justine	296,487	3,557,844	Tuwereza Justine applied for a loan from Platinum Credit using USSD	
+9	1026700	776059	Mulondo Christopher	274,333	3,291,996	Mulondo Christopher applied for a loan from Platinum credit using USSD	
+10	455796	744653	Nakayiza Beatrice	70,000	840,000	Nakayiza Beatrice signed a life policy insurance from Sanlam	
+11	748979	744827	Mukwanya Honulato	70,000	840,000	Mukwanya Honulato signed a life policy	
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+	insurance from Sanlam	
+12	1041815	839269	Namanda Proscovia	70,000	840,000	Namanda Proscovia signed a life policy insurance from Sanlam	
+13	956001	744841	Kizza Juliet	65,000	780,000	Kizza Juliet signed a life policy insurance from Sanlam	
+14	963044	744624	Nansamba Viola	65,000	780,000	Nansamba Viola signed a life policy insurance from Sanlam	
+15	455854	744994	Luyima Francis	56,668	680,016	Luyima Francis signed a life policy insurance from Sanlam	
+16	455441	745106	Nakabonge Rose	38,698	464,376	Nakabonge Rose signed a life policy insurance from Sanlam	
+17	455686	745035	Birungi Florence	30,300	363,600	Birungi Florence signed a life policy insurance from Sanlam	
+18	861897	744669	Mugeyi Aisha	29,982	359,784	Mugeyi Aisha signed a life policy insurance from Sanlam	
+19	455638	744976	Ntumwa Mathias	28,600	343,200	Ntumwa Mathias signed a life policy insurance from Sanlam	
+20	545778	745097	Mutamanya Jonathan	27,600	331,200	Mutamanya Jonathan signed a life policy insurance from Sanlam	
+21	748923	744924	Ssemakula Jeremiah	476,120	5,713,440	Ssemakula Jeremiah applied for a loan from Platinum credit using letters of undertaking	
+22	734828	321304	Kiggundu Javira	190,000	2,280,000	Kiggundu Javira applied for a loan from Stanbic Bank and letters of undertaking were signed	
+23	748960	744923	Nakasi Harriet	181,007	2,172,084	Nakasi Harriet applied for a loan from Bayport LTD way back in 2014	
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+	using letters of undertaking and now it is ongoing.	
+24	748906	745066	Mukulu Godson	179,172	2,150,064	Mukulu Godson applied for a loan from Platinum using USSD	
+25	861915	744922	Babirye Deborah	179,096	2,149,152	Babirye Deborah applied for a Topup loan from Bayport using USSD	
+26	462793	744987	Nalubega Pauline	70,000	840,000	Nalubega Pauline signed a life policy insurance from Sanlam	
+27	748919	744720	Katongole Julius	50,610	607,320	Katongole Julius signed a life policy insurance from Sanlam	
+28	455945	745013	Sendagire James	151,894	1,822,728	Ssendagire James applied for a loan from Bayport services in 2014 uptonow the code still exists	
+29	455830	744939	Nakiruuta Susan	127,287	1,527,444	Nakiruuta Susan applied for a loan from Bayport services in 2014 uptonow the code still exists	
+30	748941	744741	Katende James	127,001	1,524,012	Katende James applied for a loan from Bayport services in 2014 uptonow the code still exists	
+31	800790	744704	Nabasirye Barbra	58,300	699,600	Nabasirye Barbra signed a life policy insurance from Sanlam	
+32	455802	744914	Kalikoka Kennedy	48,980	587,760	Kalikoka Kennedy signed a life policy insurance from Sanlam	
+33	748999	744722	Lweera Lawrence	40,352	484,224	Lweera Lawrence signed a life policy insurance from Sanlam	
+34	845481	744986	Mugumya Nixon	39,200	470,400	Mugumya Nixon signed a life policy insurance from	
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+	Sanlam	
+35	455674	745103	Nalusiba Nakuburwa	33,300	399,600	Nalusiba Nakubulwa signed a life policy insurance from Sanlam	
+36	849897	744786	Sabano Christine	30,555	366,660	Sabano Christine signed a life policy insurance from Sanlam	
+37	749001	745085	Nalaaki Robinah	29,100	349,200	Nalaaki Robina signed a life policy insurance from Sanlam	
+38	748915	744701	Ngabo Willington	26,985	323,820	Nagabo Willington signed a life policy insurance from Sanlam	
+39	455670	745024	Ssebata Deogratious	23,310	279,720	Ssebatta Deogratious signed a life policy insurance from Sanlam	
+40	748984	744844	Byagonza Kenneth	23,310	279,720	Byagonza Kenneth signed a life policy insurance from Sanlam	
+41	861927	744859	Naluwooza Miriam	23,310	279,720	Naluwooza Mariam signed a life policy insurance from Sanlam	
+42	797224	744636	Muwambya Patrick	22,200	266,400	Muwambya Patrick signed a life policy insurance from Sanlam	
+43	748936	745053	Namulwa Allen	21,735	260,820	Namulwa Allen signed a life policy insurance from Sanlam	
+44	455878	744900	Kyobe Gyaviira	20,000	240,000	Kyobe Gyaviira is subscribing to UNATU SACCO, signed an agreement with them	
+45	462762	744985	Kukundakwe Nassar	20,000	240,000	Kukundakwe Nassar signed a life policy insurance from Sanlam	
+46	849900	745072	Obore Job	266,000	3,192,000	Babirye Deborah applied for a Topup loan from Letshego using USSD	
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+47	455566	745036	Dabwa Florence	113,333	1,359,996	Dabwa Florence applied for a Topup loan from Platinum credit using USSD	
+48	849910	745058	Wasswa David	327,996	3,935,952	Wasswa David applied for a loan from Opportunity Bank using letters of undertaking	
+49	861926	745089	Nakayima Stella	247,635	2,971,620	Nakayima Stella applied for a loan from Opportunity Bank using letters of undertaking	
+50	455668	744982	Ssekamatte Moses	213,854	2,566,248	Ssekamatte Moses applied for a new loan from Platinum credit using USSD	
+51	455574	745118	Walugembe Emmanuel	213,467	2,561,604	Walugembe Emmanuel applied for a loan from Platinum credit using letters of undertaking	
+52	455823	744977	Njawuzi Mathias	208,467	2,501,604	Njawuzi Mathias applied for a loan from JOPEG financial services using letters of undertaking	
+53	703163	744915	Nayiga Madinah	207,143	2,485,716	Nayiga Madinah applied for a loan from Platinum credit using letters of undertaking	
+54	748964	789271	Wasswa Patrick	205,787	2,469,444	Wasswa Patrick applied for a loan from Bayport using letters of undertaking way back in 2014 and a Topup loan from Letshego	
+55	455858	744911	Bwengye Joseph	194,917	2,339,004	Bwengye Joseph applied for a loan from Fincredit using letters of undertaking	
+56	455690	744646	Tusasirwe Alex	186,228	2,234,736	Tusasirwe Alex applied for a loan from Letshego using letters of undertaking	
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+57	865205	744708	Kisakye Esther	164,207	1,970,484	Kisakye Esther applied for a loan from Platinum Credit using letters of undertaking	
+	Total			8,396,127	100,753,524		
+
+
+
+
+Appendix 4 (b): Loan deductions with variances in the IPPS, “active deduction” or the “my approval” reports
+
+S N	Emplo yee Numbe r	Supplie r Numbe r	Employee Name	Monthly Loan	Active deductio n (PM)	My appprova l (PM)	Annual Loan Total	Manage ment response	
+1	748923	744924	Ssemakula Jeremiah	476,120	-	476,120	5,713,440		
+2	734828	321304	Kiggundu Javira	190,000	-	190,000	2,280,000		
+3	748960	744923	Nakasi Harriet	181,007	-	237,787	2,172,084		
+4	748906	745066	Mukulu Godson	179,172	-	179,172	2,150,064		
+5	861915	744922	Babirye Deborah	179,096	-	179,096	2,149,152		
+6	462793	744987	PaulineNalubega	70,000	-	70,000	840,000		
+7	748919	744720	Katongole Julius	50,610	-	-	607,320		
+8	455945	745013	Sendagire James	151,894	151,894	-	1,822,728		
+9	455830	744939	Nakiruuta Susan	127,287	127,287	-	1,527,444		
+10	748941	744741	Katende James	127,001	127,001	-	1,524,012		
+11	800790	744704	Nabasirye Barbra	58,300	58,300	-	699,600		
+12	455802	744914	Kalikoka Kennedy	48,980	28,980	-	587,760		
+13	748999	744722	Lweera Lawrence	40,352	40,352	-	484,224		
+14	845481	744986	Mugumya Nixon	39,200	39,200	-	470,400		
+15	455674	745103	Nalusiba Nakuburwa	33,300	33,300	-	399,600		
+16	849897	744786	Sabano Christine	30,555	30,555	-	366,660		
+17	749001	745085	Nalaaki Robinah	29,100	29,100	-	349,200		
+18	748915	744701	Ngabo Willington	26,985	26,985	-	323,820		
+19	455670	745024	Ssebata						
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+	Deogratiou s	23,310	23,310	-	279,720		
+20	748984	744844	Byagonza Kenneth	23,310	23,310	-	279,720		
+21	861927	744859	Naluwooza Miriam	23,310	23,310	-	279,720		
+22	797224	744636	PatrickMuwambya	22,200	22,200	-	266,400		
+23	748936	745053	Namulwa Allen	21,735	21,735	-	260,820		
+24	455878	744900	Kyobe Gyaviira	20,000	20,000	-	240,000		
+25	462762	744985	e NassarKukundakw	20,000	20,000	-	240,000		
+26	849900	745072	Obore Job	266,000	363,100	363,100	3,192,000		
+27	455566	745036	Dabwa Florence	113,333	153,056	153,056	1,359,996		
+28	849910	745058	Wasswa David	327,996	296,296	296,296	3,935,952		
+29	861926	745089	Nakayima Stella	247,635	171,111	171,111	2,971,620		
+30	455668	744982	sekamatte Moses	213,854	19,058	19,058	2,566,248		
+31	455574	745118	Walugembe Emmanuel	213,467	78,667	134,800	2,561,604		
+32	455823	744977	Njawuzi Mathias	208,467	188,467	188,467	2,501,604		
+33	703163	744915	Nayiga Madinah	207,143	69,576	69,576	2,485,716		
+34	748964	789271	Wasswa Patrick	205,787	5,225	169,263	2,469,444		
+35	455858	744911	Bwengye Joseph	194,917	153,606	41,311	2,339,004		
+36	455690	744646	Tusasirwe Alex	186,228	156,528	63,400	2,234,736		
+37	865205	744708	Kisakye Esther	164,207	114,407	114,407	1,970,484		
+	Total			4,741,858	2,615,916	3,116,020	56,902,296		
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+Appendix 5: Delayed/non-remittance of deductions to UCLA/UBA
+
+S/N.	Month (for which salary is paid)	Salary payment date	Loan (482) payment date	Variance (in days)	Audit Remarks	
+1	Jul-20	30/07/2020	12/08/2020	13	Delayed	
+2	Aug-20	26/08/2020	26/08/2020	0	Concurrent	
+3	Sep-20	24/09/2020	27/10/2020	33	Delayed	
+4	Oct-20	27/10/2020	02/11/2020	6	Delayed	
+5	Nov-20	26/11/2020	26/11/2020	0	Concurrent	
+6	Dec-20	17/12/2020	17/12/2020	0	Concurrent	
+7	Jan-21	27/01/2021	12/03/2021	44	Delayed	
+8	Feb-21	12/03/2021	12/03/2021	0	Concurrent	
+9	Mar-21	22/03/2021	09/04/2021	18	Delayed	
+10	Apr-21	29/04/2021	24/06/2021	56	Delayed	
+11	May-21	04/06/2021	04/06/2021	0	Concurrent	
+12	Jun-21	22/06/2021	22/06/2021	0	Concurrent	
+	Average			14		
+
+
+
+
+Appendix 6:Delayed remittance of PAYE deductions to URA
+
+SN	(for which salary is paid)Month	Salary payment date	Required payment date	PAYE payment date	Variance (In days)	Remarks	
+1	JUL-2020	30/07/2020	15/08/2020	21/08/2020	6	Delayed	
+2	AUG-2020	26/08/2020	15/09/2020	26/08/2020	0	In time	
+3	SEP-2020	24/09/2020	15/10/2020	27/10/2020	12	Delayed	
+4	OCT-2020	27/10/2020	15/11/2020	04/11/2020	0	In time	
+5	NOV-2020	26/11/2020	15/12/2020	26/11/2020	0	In time	
+6	DEC-2020	17/12/2020	15/01/2021	17/12/2020	0	In time	
+7	JAN-2021	27/01/2021	15/02/2021	12/03/2021	25	Delayed	
+8	FEB-2021	12/03/2021	15/03/2021	12/03/2021	0	In time	
+9	MAR-2021	22/03/2021	15/04/2021	15/04/2021	0	In time	
+10	APR-2021	29/04/2021	15/05/2021	29/06/2021	45	Delayed	
+11	MAY-2021	04/06/2021	15/06/2021	15/06/2021	0	In time	
+12	JUN-2021	22/06/2021	15/07/2021	29/06/2021	0	In time	
+	Average				7		
+
+
+
+
+
+
+
+
+
+
+
+
+
+
+Appendix 7:Non-deduction of PAYE from political leaders
+
+SN.	Pay Code	Employ ee No.	Name	Base salary	DPOLGRAT	Total cost items	IPPS PAYE	Computed PAYE	PAYE variance	
+1	LeadersDistrict Political	849882	WillyLugoloobi	4760000	7,854,000	12,614,000	1,232,000	3,947,600	- 2,715,600	
+2	LeadersDistrict Political	849883	TadeoMwesigye	1240000	2,046,000	3,286,000	176,000	887,800	- 711,800	
+3	LeadersDistrict Political	849888	PaulKaabinga	824000	1,359,600	2,183,600	51,200	557,080	- 505,880	
+4	LeadersDistrict Political	849889	Kavuma Stephen	824000	1,359,600	2,183,600	51,200	557,080	- 505,880	
+5	LeadersDistrict Political	861904	Sande Gerald	810710	1,359,600	2,170,310	48,342	553,093	- 504,751	
+6	LeadersDistrict Political	861907	Semugema Elon	1240000	2,046,000	3,286,000	176,000	887,800	- 711,800	
+7	LeadersDistrict Political	861908	Nayiga Fausta	2380000	3,927,000	6,307,000	518,000	1,794,100	- 1,276,100	
+8	LeadersDistrict Political	993105	RestyNakawungu	1448000	2,389,200	3,837,200	238,400	1,053,160	- 814,760	
+9	LeadersDistrict Political	993137	WilberKakooza	1240000	2,046,000	3,286,000	176,000	887,800	- 711,800	
+10	LeadersDistrict Political	993163	PeterSsenyanja	824000	1,359,600	2,183,600	51,200	557,080	- 505,880	
+11	LeadersDistrict Political	993204	Munaaba Robert	824000	1,359,600	2,183,600	51,200	557,080	- 505,880	
+12	Chairpersons District Service Commission (DSC)	106669 9	Kavuma Ruth	1716346	6,178,846	7,895,192	416,904	2,270,558	- 1,853,654	
+		TOTAL				51,416,102	3,186,446	14,510,231	- 11,323,785	
+
+
+
+
+28
+
+
+
+
+
+
+
+
+
+
+
+Appendix 8: Delayed access of newly recruited or transferred staff to the payroll
+
+S.N o	Emplo yee No	Employe e Name	Assumptio n/ Appointm ent date	Month Expected to Access Salary Payroll (4 weeks from the date of assumptio n)	Month Salary payroll was accessed	Monthly Net Salary (UGX)	Estimated variance in days (Assumpti on/ Appointm ent Access)Vs	Audit remarks on Access	Month first paid on IFMS	Amount Paid for the first time (UGX) (Whether net monthly pay or arrears)	Estima ted Varian ce in days (Acces s Vs Payme nt)	Audit Rema rks on Paym ent	Manageme nt Response	
+1	107714 2	Niwagira Penlope	16/12/2020	31/01/2021	30/06/2021	2,821,277	150	Delayed access	30/06/2 021	2,821,277	0	In time	Mismatch in names	
+2	107715 2	Nabuufu Juliet	16/12/2020	31/01/2021	30/04/2021	757,106	89	Delayed access	30/04/2 021	757,106	0	In time	Delay to get TIN	
+3	700258	Atiku Ratib Abas	10/08/2020	30/09/2020	30/11/2020	1,653,670	61	Delayed access	30/11/2 020	1,653,670	0	In time	Delay to present transfer letter	
+4	108110 4	Kisitu Emmanuel	17/02/2021	31/03/2021	30/04/2021	517,803	30	Delayed access	30/04/2 021	517,803	0	In time	Delay to report	
+5	108009 0	Nakachwa Ritah	15/2/2021	31/03/2021	30/04/2021	672,436	30	Delayed access	30/04/2 021	672,436	0	In time	There was no position on system	
+6	108006 7	Naluwooza Jackline	15/2/2021	31/03/2021	30/04/2021	428,455	30	Delayed access	30/04/2 021	428,455	0	In time	There was no position on system	
+7	108006 6	Ainomugis ha Julius	15/2/2021	31/03/2021	30/04/2021	308,254	30	Delayed access	30/04/2 021	308,254	0	In time	There was no position on system	
+8	108006 4	Ainamaani Norman Abaasa	15/2/2021	31/03/2021	30/04/2021	209,859	30	Delayed access	30/04/2 021	209,859	0	In time	There was no position on system	
+9	108006 5	Nambi Doreen	15/2/2021	31/03/2021	30/04/2021	357,256	30	Delayed access	30/04/2 021	357,256	0	In time	There was no position on system	
+10	108006 3	Cenika Phillip	15/2/2021	31/03/2021	30/04/2021	187,660	30	Delayed access	30/04/2 021	187,660	0	In time	There was no position on system	
+11	107710 4	Ogwete Ambrose	16/12/2020	31/01/2021	28/02/2021	442,782	28	Delayed access	28/02/2 021	442,782	0	In time	Delay to get TIN	
+
+
+
+
+29
+
+
+
+
+
+
+
+
+
+
+
+12	107710 7	Bukoma Ruhumani	16/12/2020	31/01/2021	28/02/2021	442,782	28	Delayed access	28/02/2 021	442,782	0	In time	Delay to get TIN	
+13	107714 3	Hamala Christine	16/12/2020	31/01/2021	28/02/2021	442,782	28	Delayed access	28/02/2 021	442,782	0	In time	Delay to get TIN	
+14	994389	Byamaiso Geofrey	16/12/2020	31/01/2021	28/02/2021	1,291,133	28	Delayed access	28/02/2 021	1,291,133	0	In time	Delay to get TIN	
+15	107717 2	Ohuru Godfrey	16/12/2020	31/01/2021	28/02/2021	794,133	28	Delayed access	30/04/2 021	2,186,397	61	Delaye d	Delay to get TIN	
+16	107873 7	Namutanyi Allen	16/12/2020	31/01/2021	28/02/2021	578,254	28	Delayed access	28/02/2 021	578,254	0	In time	Delay to get TIN	
+17	107737 7	Ichana Gabriel	16/12/2020	31/01/2021	31/01/2021	308,254	0	In time	31/01/2 021	308,254	0	In time		
+18	107714 0	Mundu Noah Tagoola	16/12/2020	31/01/2021	31/01/2021	442,782	0	In time	31/01/2 021	442,782	0	In time		
+19	107714 1	Abenaitwe Moses	16/12/2020	31/01/2021	31/01/2021	442,782	0	In time	31/01/2 021	442,782	0	In time		
+20	107715 8	Nassuuna Juliet	16/12/2020	31/01/2021	31/01/2021	628,343	0	In time	31/01/2 021	628,343	0	In time		
+21	107716 1	Tendo Rhodah Deborah	16/12/2020	31/01/2021	31/01/2021	628,343	0	In time	31/01/2 021	628,343	0	In time		
+22	107716 4	Namusoke Zaliika	16/12/2020	31/01/2021	31/01/2021	628,343	0	In time	31/01/2 021	628,343	0	In time		
+23	107716 7	Kawuma Gerald	16/12/2020	31/01/2021	31/01/2021	582,144	0	In time	31/01/2 021	582,144	0	In time		
+24	107716 9	Kibira Jamiru	16/12/2020	31/01/2021	31/01/2021	1,039,133	0	In time	31/01/2 021	1,039,133	0	In time		
+25	107717 0	Acwera Jimmy	16/12/2020	31/01/2021	31/01/2021	1,039,133	0	In time	31/01/2 021	1,039,133	0	In time		
+26	107717 1	Gabula Andrew	16/12/2020	31/01/2021	31/01/2021	628,343	0	In time	31/01/2 021	628,343	0	In time		
+27	107872 8	Nakayemb a Annet	18/01/2021	28/02/2021	28/02/2021	389,632	0	In time	28/02/2 021	389,632	0	In time		
+28	107708 9	Majwala William	16/12/2020	31/01/2021	31/01/2021	1,190,000	0	In time	31/01/2 021	1,190,000	0	In time		
+29	107709 8	Kanwagi Aloysious	16/12/2020	31/01/2021	31/01/2021	518,939	0	In time	31/01/2 021	518,939	0	In time		
+30	107722 2	Ndagire Gorreth	16/12/2020	31/01/2021	31/01/2021	410,956	0	In time	31/01/2 021	410,956	0	In time		
+31	107709	Namusisi	16/12/2020	31/01/2021	31/01/2021		0	In time	31/01/2		0	In time		
+
+
+
+
+30
+
+
+
+
+
+
+
+
+
+
+
+	6	haron				209,859			021	209,859				
+32	108902 4	Ssemakula Rajab	19/5/2021	30/06/2021	30/06/2021	1,764,000	0	In time	30/06/2 021	1,764,000	0	In time		
+33	108902 6	Katumba Richard	19/5/2021	30/06/2021	30/06/2021	604,800	0	In time	30/06/2 021	604,800	0	In time		
+34	108902 7	Nakanwag i Irene	19/5/2021	30/06/2021	30/06/2021	532,000	0	In time	30/06/2 021	532,000	0	In time		
+35	108920 0	Giribe Harman	19/5/2021	30/06/2021	30/06/2021	532,000	0	In time	30/06/2 021	532,000	0	In time		
+36	108903 0	Kayima John Muzeyi	25/5/2021	30/06/2021	30/06/2021	386,400	0	In time	30/06/2 021	386,400	0	In time		
+37	108927 2	Kalemba Charles	25/5/2021	30/06/2021	30/06/2021	386,400	0	In time	30/06/2 021	386,400	0	In time		
+38	108008 6	Katungye Benard	15/2/2021	31/03/2021	N/A	N/A	N/A		N/A	N/A	N/A		There was no position on system	
+39	108918 4	Ssemayen go Godfrey	05/07/2020	31/08/2020	N/A	N/A	N/A		N/A	N/A	N/A		Delay to report	
+		Total Number of days					678				61			
+		Average No daysof					18				2			
+
+
+
+
+Appendix 9: Delayed access to the pension payroll
+
+S n	Employ ee Numbe r	Employee Name	Category of Exit	Retireme nt date/dea th date	Month expecte d on pension payroll	Month Pension payroll was accesse d (as provide d by HR)	Monthly Pension on Access (UGX)	Estimat ed variance in days (Retire ment Vs Access)	Audit remar ks on Access	Month first paid on IFMS	Amount Paid for the first time (UGX)	inEstimat ed Varianc e days (Access Vs Paymen t)	Audit Remarks on Payment	
+1	455496	Ssenyonjo Suleman	Early retirement	09/09/202 0	30/09/20 20	31/10/20 20	146,966	31	Delayed Access	30/01/20 21	146,966	91	Delayed Payment	
+
+
+
+
+31
+
+
+
+
+
+
+
+
+
+
+
+2	748890	Nalwoga Ruth Kiraza	Mandatory 60 yrs of retirement	11/10/202 0	30/11/20 20	31/12/20 20	408,000	31	Delayed Access	30/01/20 21	408,000	30	Paid in time	
+3	849852	Kamanzi Gaston Rwatibama nya	Mandatory 60 yrs of retirement	12/10/202 0	30/10/20 20	31/12/20 20	1,322,933	62	Delayed Access	31/12/20 20	1,322,933	0	Paid in time	
+4	870150	Musoke Francis Xavier	Mandatory 60 yrs of retirement	21/06/202 1	31/07/20 21	N/A	N/A	NA	Not accesse d	30/06/20 21	3,083,892	N/A	Paid without access to payroll	
+		Total						124				152		
+		Average						25				38		
+
+
+
+
+								
+S n	Employee Number	Supplier Number	Employee Name	IPPS Net Pay	IFMS Net pay	Variance	Audit remarks	
+1	861898	744617	Batuusa Florence	34,869,596	45,108,496	- 10,238,900	Payment off IPPS	
+2	849852	744662	KAMANZI G R. T	9,016,000	10,430,000	- 1,414,000	Payment off IPPS	
+3	748964	789271	Wasswa Patrick	3,708,656	4,120,230	- 411,574	Payment off IPPS	
+4	1088934	946250	Sekanyo Mahadi	134,124	504,843	- 370,719	Payment off IPPS	
+5	993137	789269	Kakooza Wilber	6,756,000	7,042,200	- 286,200	Payment off IPPS	
+6	456063	744958	Okeng Robert	10,991,464	11,126,564	- 135,100	Payment off IPPS	
+7	462758	744628	Nandugwa Florence	6,969,758	7,070,278	- 100,520	Payment off IPPS	
+8	870150	744699	MUSOKE XAVIER FRANCIS 870150	3,083,892	0	3,083,892	Payment off IPPS	
+
+
+
+
+Appendix 10: Payments of salaries off IPPS
+
+32
+
+
+
+
+
+
+
+
+
+
+
+9	1080281	935642	ESTATE OF THE LATE TURYAJUNWA ERIC 1080281	371,146	0	371,146	Payment off IPPS	
+		Total		109,709,159	123,931,892	-14,222,733		
+
+
+
+
+Appendix 11: Validation of employees, pensioners/beneficiaries on the IPPS against the NIRA interface
+
+S.No	Employee No	Employee Name	Category	Audit remarks on verification	Management Response	
+1	879101	KIKULWEBERNARDKAWEESA	Leaver - pensioner	No verification card and Form provided	Not Verified	
+2	939058	LUKAMBI LAWRENCEKIZZA5043	Leaver - pensioner	No verification card and Form provided	names EstateNot verified due to mismatch of Vs Beneficiary	
+3	870150	870150MUSOKE XAVIER FRANCIS	Leaver - pensioner	No verification card and Form provided	Not verified. His NIN attached employee.is to another	
+
+
+
+
+33
+
+
+
+
+
+
+
+
+
+
+
+Appendix 12: Use of wrong Budget and expenditure codes (Misclassification)
+
+Invoice Number	Invoice Date	Supplier	Description	Amount	Budget and expendi ture Code charged	Discription of the budget and expenditure item	Correct Budget and expendit ure Code	Right Discription of the item for the budget and expenditure	
+WKS-37- 20	12/08/2020	DESOFT CONSULTS AND	Rehabilitaton of ssemaundo and kitobo solar water sys	47,457,626	312104	Other Structures	228001	Maintenance - Civil	
+PL-2-14- 2021	14/06/2021	CONIT ENTERPRISES LTD	renovation of houses at kalangala HCIV	24,988,392	312104	Other Structures	228001	Maintenance - Civil	
+PL-3-19- 2021	18/06/2021	CONIT ENTERPRISES LTD	renovation of staff houses at HCIV	10,941,072	312104	Other Structures	228001	Maintenance - Civil	
+sfg-04- 01-2021	13/01/2021	Mmacks Investme nts Ltd	construction of seed school at Bufumira	252,996,913	312102	Residential Buildings	312101	Non-residential buildings	
+SFG-02- 6-2021(L)	16/06/2021	LUMU EDWARD 849861	FACILITATION FOR EVALUATION PROCESS FOR THE CONSTRUCTION OF A SEED SCHOOL IN MULABANA(DRIVER)	2,200,000	312102	Residential Buildings	281504	Supervision & Appraisal of capital worksMonitoring,	
+SFG-1- 10-20	07/10/2020	ANDIKAS CONTRACTORS LTD	CONSTRUCTION WORKS( KAL515/WRKS/20-21/00004 ) FOR THE RENOVATION AT JAANA PRIMARY SCHOOL	14,771,289	312101	Non-Residential Buildings	228001	Maintenance - Civil	
+H-01-14	28/10/2020	Magumba Eriya	Town running fuel for 2 qrt	2,125,000	227004	Fuel, Lubricants and Oils	227001	Travel inland	
+ADM-12	16/09/2020	ZAWEDDE LOVINCER 748887	To carry out data capture for newly recruited staff	1,106,000	227004	Fuel, Lubricants and Oils	227001	Travel inland	
+AUD-02	17/12/2020	WERE CHARLES 849853	AUDIT INSECTION	1,000,000	227004	Fuel, Lubricants and Oils	227001	Travel inland	
+	Total			357,586,292					
+
+
+
+
+34
+
+
+
+
+
+
+
+
+
+
+
+Appendix 13: Inspection of Construction works at Kachanga Seed Secondary School
+
+Construction Picture Audit Remarks works
+
+A view of Kachanga seed school
+
+Two science laboratories
+
+ICT laboratory Mult-purpose hall
+
+- Works have not yet been completed
+- Furniture not yet supplied
+- Out of 7 classroom blocks only 3 have windows with fitted glass.
+
+- Works have not yet been completed on the two science laboratories
+- Some laboratory equipment were supplied.
+
+- ICT laboratory was completed.
+- No power supply to run computers.
+- Computers were not yet fully supplied
+
+- Works have not yet been completed on Mult-purpose hall.
+- Glasses not yet fitted
+
+
+
+
+
+
+
+
+
+
+