[{"content": "FOR THE YEAR ENDED 30 TH JUNE 2022 \nList of Acronyms \nTHE FINANCIAL YEAR ENDED 30 TH JUNE, 2022", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES", "page": 0}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 0}}], "page": 0, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 0}}, {"content": "I have audited the accompanying financial statements of the Ministry of Agriculture, Animal Industry and Fisheries (MAAIF) which comprise the Statement of Financial Position as at 30 th June 2022, 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.", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 3}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF THE MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES FOR", "page": 3}}], "page": 3, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 3}}, {"content": "In my opinion, the financial statements of the Ministry of Agriculture, Animal Industry and Fisheries for the financial year ended 30 th June 2022 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act, 2015 and the Financial Reporting Guide, 2018.", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 3}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF THE MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES FOR", "page": 3}}], "page": 3, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 4}}, {"content": "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\u2019s Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Ministry 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 (IESBA) Code of Ethics for Professional Accountants (Parts A and B), 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.", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 3}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 3}}], "page": 3, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 5}}, {"content": "Over the years, I have observed improvements in the performance regarding implementation of the budget but entities still face a number of challenges including COVID, which continue to affect implementation of activities, service delivery and credibility of the budget. It is against this background that budget performance was considered a key audit area during the office-wide planning. I reviewed documents such as work plans, performance reports, conducted interviews and physical inspection in arriving at my findings.", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 3}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 3}}], "page": 4, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 6}}, {"content": "The Ministry of Agriculture, Animal Industry and Fisheries is mandated to promote and support sustainable and market oriented agricultural production, food security and house hold incomes. In addition, the Ministry aims at providing a competitive, profitable and sustainable agricultural sector so as to transform subsistence farming to commercial agriculture.", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 3}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 3}}], "page": 4, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 7}}, {"content": "The Ministry had an approved budget of UGX.254,016,927,212 out of which UGX.201,354,105,642 was warranted. The Ministry\u2019s key deliverables for the financial year under review were; \nI reviewed the implementation of the approved 2021/2022 budget by the entity and noted the following; \n1.5", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 3}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 3}}], "page": 4, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 8}}, {"content": "I under took procedures to establish if activities were undertaken in timely manner, were of expected quality and quantity, and if citizens were getting the expected services. In addition, I assessed if the works/services were delivered at reasonable costs. Below is a summary of my observations;", "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 8}}, {"headings_1": {"content": "Table 1 Showing key deliverables for MAAIF for the year", "page": 4}}], "page": 8, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 11}}, {"content": "resources are put to proper utilization. Paragraph 16.13.11 of the Treasury Instruction, 2017 requires that for a government entity to be considered to have control over land only when it has the title.", "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 8}}, {"headings_1": {"content": "Table 1 Showing key deliverables for MAAIF for the year", "page": 4}}], "page": 14, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 12}}, {"content": "The current financial reporting framework requires Land to be recognized as Non- produced assets in the statement of financial position (effective 2014) for all reporting entities on both Modified accrual and accrual basis of Accounting. The framework further requires land procured prior to 2014, and where the value cannot be ascertained to be recorded in the memorandum statement to the financial statements.", "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 8}}, {"headings_1": {"content": "Table 1 Showing key deliverables for MAAIF for the year", "page": 4}}], "page": 14, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 13}}, {"content": "I observed that Ministries, Departments and Agencies (MDAs), and Local Governments (LGs) have challenges with regard to planning and budgeting, protecting, reporting, utilization and disposal of Public Land. These challenges include; inadequate record keeping, non-compliance to recognition and measurement criteria, loss of entity control due to encroachment and encumbrances, and lack of land titles, among others. These have negatively affected the quality of financial statements, and hampered service delivery and fulfillment of entity mandates.", "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 8}}, {"headings_1": {"content": "Table 1 Showing key deliverables for MAAIF for the year", "page": 4}}], "page": 14, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 14}}, {"content": "Documents, such as; Laws and Regulations, approved strategic plans, policy statements, budgets, Financial Statements, Asset Register, Court case files and correspondences, Land titles and lease files were reviewed. In additions, I interacted with entity management and discussed issues affecting public land management. Furthermore, I physically inspected some pieces of land owned by the entities. \nFrom the procedures undertaken, I noted the following;", "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 8}}, {"headings_1": {"content": "Table 1 Showing key deliverables for MAAIF for the year", "page": 4}}], "page": 14, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 15}}, {"content": "Without qualifying my opinion, I would like to draw the readers\u2019 attention to the following matters which have been disclosed in note 24 and the memorandum statement of reported losses of public moneys, stores and other assets of the financial statements of the Ministry;", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 15}}, {"headings_1": {"content": "Delivery of Services from implemented activities", "page": 8}}], "page": 15, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 17}}, {"content": "A review of the trend of MAAIF\u2019s domestic arrears showed a 4% increase of UGX.0.427Bn from UGX.11.029Bn as at 30 th June 2021 to UGX.11.456Bn as at 30 th June 2022 as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 15}}, {"headings_1": {"content": "Delivery of Services from implemented activities", "page": 8}}], "page": 16, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 18}}, {"content": "Continued incurrence of domestic arrears adversely hampers budget performance in the subsequent year as outputs anticipated in the appropriated budget cannot be attained due to settlement of the arrears.", "metadata": {"headings": [{"headings_0": {"content": "Table Showing the Trend of Domestic Arrears", "page": 16}}, {"headings_1": {"content": "Emphasis of Matter", "page": 15}}], "page": 16, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 19}}, {"content": "The Accounting Officer explained that domestic arrears arose mainly out of commitments of Government of Uganda membership to various International Organizations and therefore not contracted by the Ministry.", "metadata": {"headings": [{"headings_0": {"content": "Table Showing the Trend of Domestic Arrears", "page": 16}}, {"headings_1": {"content": "Emphasis of Matter", "page": 15}}], "page": 16, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 20}}, {"content": "I advised the Accounting Officer to continue engaging MoFPED to ensure that all the arrears are settled and in future strictly adhere to the Commitment Control System. \n4.0", "metadata": {"headings": [{"headings_0": {"content": "Table Showing the Trend of Domestic Arrears", "page": 16}}, {"headings_1": {"content": "Emphasis of Matter", "page": 15}}], "page": 16, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 21}}, {"content": "Section 34 (1) of the Public Finance Management Act, 2015 states that an Accounting Officer shall be responsible for the management of the assets and the inventories of the vote. On the contrary, a review of the stores management records and inspection of the stores revealed that during the year under review there was a fire outbreak at MAAIF stores located along Buganda Road in which a number of inventory items were lost. Review of the Accounting Officers report on the outbreak revealed the following;", "metadata": {"headings": [{"headings_0": {"content": "Loss of Inventory due to Fire Outbreak: UGX.2.4Bn", "page": 16}}, {"headings_1": {"content": "Table Showing the Trend of Domestic Arrears", "page": 16}}], "page": 16, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 23}}, {"content": "i. The stores at Wandegeya are general, storing various items together including fertilizers, pesticides, herbicides, assorted stationery, veterinary drugs, vaccines, spray pumps, protective gears, assets like refrigerators, items for disposal, equipment used in entomology (bee smokers, hives) among others.  \nI observed that all items are kept and comingled together without separating them in their different categories. \nManagement explained that the Ministry will in a phased approach organize the stores and ensure inventory items are properly kept.", "metadata": {"headings": [{"headings_0": {"content": "Loss of Inventory due to Fire Outbreak: UGX.2.4Bn", "page": 16}}, {"headings_1": {"content": "Table Showing the Trend of Domestic Arrears", "page": 16}}], "page": 16, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 24}}, {"content": "I advised the Accounting Officer to fast track the process of organizing the stores, procure the necessary firefighting equipment and undertake training for all stores personnel and guards on fire prevention measures.", "metadata": {"headings": [{"headings_0": {"content": "Loss of Inventory due to Fire Outbreak: UGX.2.4Bn", "page": 16}}, {"headings_1": {"content": "Table Showing the Trend of Domestic Arrears", "page": 16}}], "page": 17, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 26}}, {"content": "In addition to the matters raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements: \n5.0 \n5.1", "metadata": {"headings": [{"headings_0": {"content": "Other Matters", "page": 17}}, {"headings_1": {"content": "Loss of Inventory due to Fire Outbreak: UGX.2.4Bn", "page": 16}}], "page": 17, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 27}}, {"content": "Section 11 (2) of the Public Finance and Management Regulations, 2016 requires the work plan of a vote to indicate the outputs of the vote for the financial year and the key performance indicators to be used to gauge the outputs.", "metadata": {"headings": [{"headings_0": {"content": "Planning for PDM activities", "page": 17}}, {"headings_1": {"content": "Implementation of the Parish Development Model (PDM)", "page": 17}}], "page": 17, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 30}}, {"content": "During the review, I noted that the Ministry spent UGX.0.233Bn on PDM activities however; these were not provided for in the Ministry\u2019s approved work plan for the year 2021/2022. Further, there was no evidence to show that the Ministry revised its work plan to provide for PDM activities as required by Regulation 14 (7) of the Public Finance Management Regulations, 2016.", "metadata": {"headings": [{"headings_0": {"content": "Planning for PDM activities", "page": 17}}, {"headings_1": {"content": "Implementation of the Parish Development Model (PDM)", "page": 17}}], "page": 17, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 31}}, {"content": "Failure to budget for activities in the entity work plan not only contravenes Regulation 14 (7) but also makes it impossible to assess the performance of the entity at the end of the year without set performance benchmark. Furthermore, diversion of funds to the unplanned activities renders achievement of the appropriation authority\u2019s objectives difficult.", "metadata": {"headings": [{"headings_0": {"content": "Planning for PDM activities", "page": 17}}, {"headings_1": {"content": "Implementation of the Parish Development Model (PDM)", "page": 17}}], "page": 17, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 32}}, {"content": "Management explained that there was no additional budget for PDM activities and Ministry of Finance, Planning and Economic Development advised the Ministry to integrate PDM activities within the Ministry Budget. Further, the Ministry has since gone ahead to engage MFPED to provide funding for PDM. \nroll-out", "metadata": {"headings": [{"headings_0": {"content": "Planning for PDM activities", "page": 17}}, {"headings_1": {"content": "Implementation of the Parish Development Model (PDM)", "page": 17}}], "page": 17, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 33}}, {"content": "Failure to fully implement the above activities before full roll out exposes the programme to implementation challenges which may impair the achievement of the pillar objectives.", "metadata": {"headings": [{"headings_0": {"content": "Table showing Extent of implementation of PDM planning activities before full", "page": 18}}, {"headings_1": {"content": "Planning for PDM activities", "page": 17}}], "page": 19, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 35}}, {"content": "The Accounting Officer explained that management had gone ahead to engage MFPED to provide funding for PDM but are still waiting for the response.", "metadata": {"headings": [{"headings_0": {"content": "Table showing Extent of implementation of PDM planning activities before full", "page": 18}}, {"headings_1": {"content": "Planning for PDM activities", "page": 17}}], "page": 19, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 36}}, {"content": "I advised the Accounting Officer to continue liaising with the MoFPED and obtain the necessary funding for Pillar one activities to enhance overall achievement of the MAAIF mandate.", "metadata": {"headings": [{"headings_0": {"content": "Table showing Extent of implementation of PDM planning activities before full", "page": 18}}, {"headings_1": {"content": "Planning for PDM activities", "page": 17}}], "page": 19, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 37}}, {"content": "One of the key mandates of MAAIF is to support farmers within the country with high quality and reliable agricultural extension services. As a Lead Agency, MAAIF is implementing the primary pillar of the Parish Development Model (PDM) known as the Agriculture Value Chain Development (Production, Storage, Processing and Marketing) aimed at supporting the transformation of all Ugandans specifically the households in subsistence production through sustainably increasing the efficiency, productivity and profitability of the subsistence households.", "metadata": {"headings": [{"headings_0": {"content": "6.0 Agricultural Extension Services at the Ministry", "page": 19}}, {"headings_1": {"content": "Table showing Extent of implementation of PDM planning activities before full", "page": 18}}], "page": 19, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 38}}, {"content": "Country thereby limiting the intended impact of the PDM with regards to increasing the efficiency, productivity and profitability of the subsistence households.", "metadata": {"headings": [{"headings_0": {"content": "6.0 Agricultural Extension Services at the Ministry", "page": 19}}, {"headings_1": {"content": "Table showing Extent of implementation of PDM planning activities before full", "page": 18}}], "page": 20, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 39}}, {"content": "The Accounting Officer explained that the Directorate of Agricultural Extension Services (DAES) closely worked with District Local Government Production Departments and identified the key outputs that they should report on with performance indicators and that the DAES is currently updating these indicators to include relevant outputs of the Parish Development Model (PDM).", "metadata": {"headings": [{"headings_0": {"content": "6.0 Agricultural Extension Services at the Ministry", "page": 19}}, {"headings_1": {"content": "Table showing Extent of implementation of PDM planning activities before full", "page": 18}}], "page": 20, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 40}}, {"content": "I advised the Accounting Officer to expedite the process of developing and updating the key performance indicators in line with expected outputs so as to facilitate the Parish Development (PDM) and achieve its overall objective.", "metadata": {"headings": [{"headings_0": {"content": "6.0 Agricultural Extension Services at the Ministry", "page": 19}}, {"headings_1": {"content": "Table showing Extent of implementation of PDM planning activities before full", "page": 18}}], "page": 20, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 41}}, {"content": "I noted that the Ministry planned to recruit up to 9,275 extension workers to support the extension function. At the time of drafting this report, only 4,031 extension workers had been recruited which is a performance of 57% as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "6.2 Slow Recruitment Process in Local Governments", "page": 20}}, {"headings_1": {"content": "6.0 Agricultural Extension Services at the Ministry", "page": 19}}], "page": 20, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 42}}, {"content": "Failure to provide sufficient agricultural extension services to farmers more especially at the Sub County level affects the production and productivity of the sector.", "metadata": {"headings": [{"headings_0": {"content": "Table showing Performance in recruitment of extension workers", "page": 20}}, {"headings_1": {"content": "6.2 Slow Recruitment Process in Local Governments", "page": 20}}], "page": 20, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 43}}, {"content": "The Accounting Officer promised to engage Ministry of Finance, Planning and Economic Development to increase on the budget for wage in order to reduce on the staffing gap.", "metadata": {"headings": [{"headings_0": {"content": "Table showing Performance in recruitment of extension workers", "page": 20}}, {"headings_1": {"content": "6.2 Slow Recruitment Process in Local Governments", "page": 20}}], "page": 20, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 44}}, {"content": "I advised the Accounting Officer to follow up with the MoFPED to secure funds for the recruitment process throughout the country so as to increase agricultural production and productivity.", "metadata": {"headings": [{"headings_0": {"content": "Table showing Performance in recruitment of extension workers", "page": 20}}, {"headings_1": {"content": "6.2 Slow Recruitment Process in Local Governments", "page": 20}}], "page": 20, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 45}}, {"content": "consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information, I am required to report that fact. I have nothing to report in this regard.", "metadata": {"headings": [{"headings_0": {"content": "Table showing Performance in recruitment of extension workers", "page": 20}}, {"headings_1": {"content": "6.2 Slow Recruitment Process in Local Governments", "page": 20}}], "page": 21, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 46}}, {"content": "Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of the Ministry of Agriculture, Animal Industry and Fisheries.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 21}}, {"headings_1": {"content": "Table showing Performance in recruitment of extension workers", "page": 20}}], "page": 21, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 47}}, {"content": "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.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 21}}, {"headings_1": {"content": "Table showing Performance in recruitment of extension workers", "page": 20}}], "page": 21, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 48}}, {"content": "In preparing the financial statements, the Accounting Officer is responsible for assessing the Authority'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. \nThe Accounting Officer is responsible for overseeing the Ministry's financial reporting process.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 21}}, {"headings_1": {"content": "Table showing Performance in recruitment of extension workers", "page": 20}}], "page": 21, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 49}}, {"content": "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.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 21}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 21}}], "page": 21, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 51}}, {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain professional scepticism throughout the audit. I also;", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 21}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 21}}], "page": 21, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 52}}, {"content": "- 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.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 21}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 21}}], "page": 21, "document_name": "MAAIF Report of Auditor General 2022", "type": "list", "index": 53}}, {"content": "- 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 Ministry's internal control.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 21}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 21}}], "page": 21, "document_name": "MAAIF Report of Auditor General 2022", "type": "list", "index": 54}}, {"content": "- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the management.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 21}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 21}}], "page": 21, "document_name": "MAAIF Report of Auditor General 2022", "type": "list", "index": 55}}, {"content": "- 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 Ministry'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 Ministry to cease to continue as a going concern.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 21}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 21}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2022", "type": "list", "index": 56}}, {"content": "- 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.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 21}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 21}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2022", "type": "list", "index": 57}}, {"content": "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.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 21}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 21}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 58}}, {"content": "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.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 21}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 21}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 59}}, {"content": "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.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 21}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 21}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 60}}, {"content": "In accordance with Section 19 (1) of the National Audit Act (NAA), 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matter 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.", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 22}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 21}}], "page": 22, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 61}}, {"content": "The Government of Uganda (GOU) is making large investments in Information Technology (IT) systems because of the tremendous benefits that IT can bring to its operations and services. One of the key programmes of NDPIII 2020/21-2024/25 is D i g i tal Transformation, in which Government of Uganda, aims to increase Information, Communication Technology (ICT) penetration and use of digital services for enhancing social and economic development.", "metadata": {"headings": [{"headings_0": {"content": "7.0 Management of IT Investments", "page": 23}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 22}}], "page": 23, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 62}}, {"content": "As a result of national prioritisation of ICT, the Auditor General undertook a thematic audit covering three financial years\u2019 expenditure (2019/20 to 2021/22) to scrutinize the management of IT Investments across Government. The overall objective was to assess whether the IT investments in Government are strategically aligned, managed appropriately and focused on achieving the NDP III objective. The procedures undertaken covered: planning and budgeting; procurement, utilization, maintenance and disposal of IT systems; governance, and financial reporting.", "metadata": {"headings": [{"headings_0": {"content": "7.0 Management of IT Investments", "page": 23}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 22}}], "page": 23, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 63}}, {"content": "For the current year 2021/2022, the entity budgeted for UGX.360,000,000 for acquisition and implementation of IT systems and equipment and received UGX.220,000000 \nA review of ICT activities implemented revealed the following;", "metadata": {"headings": [{"headings_0": {"content": "7.0 Management of IT Investments", "page": 23}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 22}}], "page": 23, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 64}}, {"content": "insufficient budget provisions, lack of criteria to guide payments, and lack of registers, among others. Based on the severity of the above risks, the OAG selected court awards and compensation as a focus area for the audit of selected entities for the financial year 2021/2022. The audit focused on the following area:", "metadata": {"headings": [{"headings_0": {"content": "8.0 Management of Public Land", "page": 25}}, {"headings_1": {"content": "7.0 Management of IT Investments", "page": 23}}], "page": 29, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 66}}, {"content": "(1) Adequacy of the budget provision  \n(2)  \nExistence of criteria to guide settlement (3) Timeliness in settlement of cases  \n(4) Records management  \n(5) Any irregularities \nFrom the procedures undertaken, I noted the following; \n9.1", "metadata": {"headings": [{"headings_0": {"content": "8.0 Management of Public Land", "page": 25}}, {"headings_1": {"content": "7.0 Management of IT Investments", "page": 23}}], "page": 29, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 67}}, {"content": "Section 13(10) (a) (iv) of the Public Finance Management Act, 2015 defines an annual budget as the financing estimates for the financial year to which the budget relates, including a plan for the government debt and any other financial liabilities for the financial year to which the annual budget relates.", "metadata": {"headings": [{"headings_0": {"content": "Failure to adequately budget for liabilities arising from court awards and compensations", "page": 29}}, {"headings_1": {"content": "8.0 Management of Public Land", "page": 25}}], "page": 29, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 70}}, {"content": "I observed that MAAIF did not provide an adequate budgetary provision for settlement of liabilities relating to court awards and compensations as at 30 th June 2021 by UGX.0.5Bn as shown in the table below \nFailure to budget for settlement of liabilities results in delayed settlement and further accumulation of interest on the outstanding debt.", "metadata": {"headings": [{"headings_0": {"content": "Failure to adequately budget for liabilities arising from court awards and compensations", "page": 29}}, {"headings_1": {"content": "8.0 Management of Public Land", "page": 25}}], "page": 29, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 71}}, {"content": "The Accounting Officer explained that management had contacted Ministry of Justice & Constitutional Affairs for information regarding MAAIF court cases to facilitate proper budgeting. \n(certificate of orders), Human rights violation cases, public interest cases, and high- interest rate cases, among others.", "metadata": {"headings": [{"headings_0": {"content": "Table showing Budgets for outstanding court awards and compensations", "page": 29}}, {"headings_1": {"content": "Failure to adequately budget for liabilities arising from court awards and compensations", "page": 29}}], "page": 29, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 73}}, {"content": "Without a clear criterion for settlement of these court awards, there is a risk that compensations will be made in a haphazard manner and may lead to further wastage of resources.", "metadata": {"headings": [{"headings_0": {"content": "Table showing Budgets for outstanding court awards and compensations", "page": 29}}, {"headings_1": {"content": "Failure to adequately budget for liabilities arising from court awards and compensations", "page": 29}}], "page": 30, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 75}}, {"content": "The Accounting Officer explained that overtime, court cases have been brought against MAAIF and judgements issued, however most of this information is not timely relayed to the Ministry hence, the inability of the Ministry to quantify the cumulative totals of the court awards for budgeting purposes. He also gave assurance that the Ministry is engaging AG\u2019s office for details for purposes of budgeting for the same and after quantification of the court award obligations, and subsequently budgeting for the same, then guidelines for payment shall be developed in consultation with MFPED.", "metadata": {"headings": [{"headings_0": {"content": "Table showing Budgets for outstanding court awards and compensations", "page": 29}}, {"headings_1": {"content": "Failure to adequately budget for liabilities arising from court awards and compensations", "page": 29}}], "page": 30, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 76}}, {"content": "I advised the Accounting Officer to fast track development of formal guidelines to streamline the management and settlement of court awards and compensations. \n9.3 \ncases as at 30 th June 2022", "metadata": {"headings": [{"headings_0": {"content": "Table showing Budgets for outstanding court awards and compensations", "page": 29}}, {"headings_1": {"content": "Failure to adequately budget for liabilities arising from court awards and compensations", "page": 29}}], "page": 30, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 77}}, {"content": "The legal maxim that Justice delayed is Justice denied means that if legal redress is available for a party that has suffered some injury, but is not forthcoming in a timely manner, it is effectively the same as having no redress at all.", "metadata": {"headings": [{"headings_0": {"content": "Delayed settlement of Court Awards and Compensation for outstanding", "page": 30}}, {"headings_1": {"content": "Table showing Budgets for outstanding court awards and compensations", "page": 29}}], "page": 30, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 80}}, {"content": "I reviewed three (3) cases where awards and compensations had been granted. Two cases had taken between 0- 4years without being settled as at 30 th June 2022 while in one of the cases details were not availed making it difficult to determine the delay.", "metadata": {"headings": [{"headings_0": {"content": "Delayed settlement of Court Awards and Compensation for outstanding", "page": 30}}, {"headings_1": {"content": "Table showing Budgets for outstanding court awards and compensations", "page": 29}}], "page": 30, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 81}}, {"content": "Delays to compensate affected parties results in further accumulation of interest, and denies the timely delivery of Justice. In the case of MAAIF a total of UGX.10.72Bn accrued as interest due to delayed payments. Details are in the table below; \n9.4", "metadata": {"headings": [{"headings_0": {"content": "Delayed settlement of Court Awards and Compensation for outstanding", "page": 30}}, {"headings_1": {"content": "Table showing Budgets for outstanding court awards and compensations", "page": 29}}], "page": 30, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 82}}, {"content": "Chapter 8 (8.1) of Guidelines for the Management of Contingent Liabilities provides that the government entities shall provide the ministry of Justice and MOFPED semi- annually with information about court cases detailing the date, name of entity claim is lodged against, name of the plaintiff, name of the defender, category of claim, whether a claim is quantifiable or non-quantifiable, stage of the court process. In addition, the entity should maintain a central data source of all case-related information.", "metadata": {"headings": [{"headings_0": {"content": "Failure to develop and maintain a detailed Register of Cases", "page": 31}}, {"headings_1": {"content": "Table Showing interest accrued on unpaid awarded compensations", "page": 30}}], "page": 31, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 84}}, {"content": "I observed that MAAIF did not maintain a comprehensive register or record of cases showing the case file number, details of the plaintiff, category of claims, the status of the claim (quantifiable/non-quantifiable), stage of the court process, responsible officer, legal representation and likely outcome among others and as such the entity could not make submissions to MoFPED and MoJCA as required.", "metadata": {"headings": [{"headings_0": {"content": "Failure to develop and maintain a detailed Register of Cases", "page": 31}}, {"headings_1": {"content": "Table Showing interest accrued on unpaid awarded compensations", "page": 30}}], "page": 31, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 85}}, {"content": "Absence of a complete/credible data source may result in the Ministry making decisions based on inconsistent, incomplete or inaccurate information and may affect the tracking, recording or reporting and management of court cases.", "metadata": {"headings": [{"headings_0": {"content": "Failure to develop and maintain a detailed Register of Cases", "page": 31}}, {"headings_1": {"content": "Table Showing interest accrued on unpaid awarded compensations", "page": 30}}], "page": 31, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 86}}, {"content": "The Accounting Officer explained that once they get the required information from MJCA, a comprehensive register will be put in place. \nThe Accounting Officer was advised to forthwith liaise with MoJCA and be availed the required information.", "metadata": {"headings": [{"headings_0": {"content": "Failure to develop and maintain a detailed Register of Cases", "page": 31}}, {"headings_1": {"content": "Table Showing interest accrued on unpaid awarded compensations", "page": 30}}], "page": 31, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 87}}, {"content": "A review of the Ministry\u2019s staff establishment revealed that out of 945 approved positions, only 652 was filled and the rest of the positions (293) were still vacant representing 31% staffing gap. Notably, it was observed that the core departments are significantly understaffed with the crop resources directorate at 37% level of unfilled positions, animal directorate 42%, Fisheries directorate 38% whereas other non-core departments such as finance and administration is relatively staffed with a 13% shortage. Refer to the table below;", "metadata": {"headings": [{"headings_0": {"content": "10.0 Understaffing in the Core/Mandate Departments", "page": 31}}, {"headings_1": {"content": "Recommendation", "page": 31}}], "page": 31, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 89}}, {"content": "I observed a number of unfilled key positions such as Directors, Commissioners, Assistant Commissioners and Principals in these key and core Directorates.", "metadata": {"headings": [{"headings_0": {"content": "10.0 Understaffing in the Core/Mandate Departments", "page": 31}}, {"headings_1": {"content": "Recommendation", "page": 31}}], "page": 32, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 90}}, {"content": "The high level of staffing gaps leads to work overload on the existing staff and also negatively impacts on the Ministry\u2019s capacity to effectively deliver its mandate. It further impacts negatively on service delivery.", "metadata": {"headings": [{"headings_0": {"content": "10.0 Understaffing in the Core/Mandate Departments", "page": 31}}, {"headings_1": {"content": "Recommendation", "page": 31}}], "page": 32, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 91}}, {"content": "Management explained that the staffing position of the Ministry has since improved following the appointment of 32 new staff and promotion of 8 staff from June 2022 to- date and all the critical vacancies have been submitted to PSC for filling. They also noted the challenge of wage shortfall which makes them unable to recruit more staff.", "metadata": {"headings": [{"headings_0": {"content": "10.0 Understaffing in the Core/Mandate Departments", "page": 31}}, {"headings_1": {"content": "Recommendation", "page": 31}}], "page": 32, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 92}}, {"content": "The Accounting Officer was advised to liaise with the Ministry of Public Service and Ministry of Finance Planning and Economic Development to ensure that the staffing gaps are addressed.", "metadata": {"headings": [{"headings_0": {"content": "10.0 Understaffing in the Core/Mandate Departments", "page": 31}}, {"headings_1": {"content": "Recommendation", "page": 31}}], "page": 32, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 93}}, {"content": "Government of Uganda (GOU) has over the years implemented a number of reforms and guidelines aimed at streamlining the management of pension and gratuity within the civil service. Despite these reforms, government still faces a number of challenges in the management of pension and gratuity such as; shortfalls in pension payments due to lack of sufficient budgets, delayed processing of pension benefits, non/delayed payment of retired officers even when their pension files had been approved and payment files uploaded on the IPPS/IFMS interface, and use of wage balances to pay off residual pension arrears without obtaining clearance from Permanent Secretary and Secretary to the Treasury (PSST) among others. \nI undertook an audit of the management of pension and gratuity in MAAIF and observed the following;", "metadata": {"headings": [{"headings_0": {"content": "11.0 Management of Pension and Gratuity", "page": 32}}, {"headings_1": {"content": "10.0 Understaffing in the Core/Mandate Departments", "page": 31}}], "page": 32, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 94}}, {"content": "Guideline 53 of the Budget Execution Circular for the FY 2021/2022 holds Accounting Officers responsible for budgeting, management and payments of salaries, wages, pension and gratuity under their votes to ensure that all Public Servants and Pensioners are paid by the 28 th day of every month in line with Government Policy.  \nA review of the entity\u2019s annual budgets and work plans revealed that the entity had no budget for settlement of pension arrears for the year under review. Despite this the entity went ahead and paid out UGX.0.223Bn in relation to settlement of pension arrears.  \nThe funds used to settle these pension arrears were diverted from the current year\u2019s pension budget lines resulting into accumulation of more pension arrears.", "metadata": {"headings": [{"headings_0": {"content": "11.1 Failure to budget for Pension arrears", "page": 32}}, {"headings_1": {"content": "11.0 Management of Pension and Gratuity", "page": 32}}], "page": 32, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 96}}, {"content": "I advised the Accounting Officer to provide appropriate and adequate budget for Pension arrears in line with the budget execution circulars. \n11.2", "metadata": {"headings": [{"headings_0": {"content": "11.1 Failure to budget for Pension arrears", "page": 32}}, {"headings_1": {"content": "11.0 Management of Pension and Gratuity", "page": 32}}], "page": 33, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 97}}, {"content": "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.", "metadata": {"headings": [{"headings_0": {"content": "Delayed access of Pensioners to the Pension Payroll", "page": 33}}, {"headings_1": {"content": "11.1 Failure to budget for Pension arrears", "page": 32}}], "page": 33, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 99}}, {"content": "I noted that out of the eleven (11) staff that retired during the year under review, two (2) pensioners delayed to access the pension payroll. The average delay was more than one hundred and sixty-three (163) days as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Delayed access of Pensioners to the Pension Payroll", "page": 33}}, {"headings_1": {"content": "11.1 Failure to budget for Pension arrears", "page": 32}}], "page": 33, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 100}}, {"content": "Delayed access to the pension payroll denies retirees their pension and also may result in unspent pension funds and accumulation of pension arrears.", "metadata": {"headings": [{"headings_0": {"content": "Table showing timeliness of access to Pension payroll", "page": 33}}, {"headings_1": {"content": "Delayed access of Pensioners to the Pension Payroll", "page": 33}}], "page": 33, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 101}}, {"content": "The Accounting Officer explained that the case for delayed access to the pension payroll in respect to Albert Stephen Muwaya was as a result of loss of National ID which is a requirement for verification before accessing the pension payroll, in line with Establishment Notice No.5 of 2019 and the administrators of the estate of the late Godfrey Sunday had not furnished the Ministry with relevant documents like letters of administration, estate bank account to facilitate processing of survivor benefits.", "metadata": {"headings": [{"headings_0": {"content": "Table showing timeliness of access to Pension payroll", "page": 33}}, {"headings_1": {"content": "Delayed access of Pensioners to the Pension Payroll", "page": 33}}], "page": 33, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 102}}, {"content": "I advised the Accounting Officer to ensure adequate sensitisation of retirees is undertaken during the six months prior to the mandatory retirement date to enable them avail the requisite documentation. Dependants for the deceased should also be informed immediately on demise of their family members of the requisite documentation to facilitate timely access to pension and gratuity entitlements. \nreports, the payroll payment file amounts were verified as the most accurate and relied on for processing of pension payments.", "metadata": {"headings": [{"headings_0": {"content": "Table showing timeliness of access to Pension payroll", "page": 33}}, {"headings_1": {"content": "Delayed access of Pensioners to the Pension Payroll", "page": 33}}], "page": 33, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 103}}, {"content": "Unreconciled Pension payroll register and pension interface file expose the entity to risks of underpayment of pension and gratuity which may deny beneficiaries their benefits and results in accumulation of arrears which is irregular.", "metadata": {"headings": [{"headings_0": {"content": "Table showing timeliness of access to Pension payroll", "page": 33}}, {"headings_1": {"content": "Delayed access of Pensioners to the Pension Payroll", "page": 33}}], "page": 34, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 105}}, {"content": "Management explained that they had also noted the different amounts between those indicated on the payroll register reports and payroll payment files. \nI advised the Accounting Officer to undertake a comprehensive clean-up of the payroll register and reconcile pensioner\u2019s entitlements.", "metadata": {"headings": [{"headings_0": {"content": "Table showing timeliness of access to Pension payroll", "page": 33}}, {"headings_1": {"content": "Delayed access of Pensioners to the Pension Payroll", "page": 33}}], "page": 34, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 106}}, {"content": "Guideline 62 of the Budget Execution Circular for the FYR 2021/2022 required Accounting Officers to submit pension and gratuity arrears to MOFPED before 15 th March 2021 for verification. The PS/ST further informed Accounting Officers that funds to clear the arrears would be released in respective votes in the first quarter of FYR 2021/2022 with a detailed schedule of claimants.", "metadata": {"headings": [{"headings_0": {"content": "11.4 Payment of unverified residual pension arrears", "page": 34}}, {"headings_1": {"content": "Table showing timeliness of access to Pension payroll", "page": 33}}], "page": 34, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 108}}, {"content": "It was however observed that out of the 43 pensioners with residual arrears, only two (2) pensioners were verified by MoFPED for payment. I noted that MAAIF went ahead and paid UGX.0.265Bn as residual arrears to forty-one (41) staff/pensioners who had not been verified and therefore not part of the schedule provided by MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "11.4 Payment of unverified residual pension arrears", "page": 34}}, {"headings_1": {"content": "Table showing timeliness of access to Pension payroll", "page": 33}}], "page": 34, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 109}}, {"content": "There is a risk that this may lead to overstatement of domestic arrears paid during the year and mischarge/diversion of funds from other expenditure lines.", "metadata": {"headings": [{"headings_0": {"content": "11.4 Payment of unverified residual pension arrears", "page": 34}}, {"headings_1": {"content": "Table showing timeliness of access to Pension payroll", "page": 33}}], "page": 34, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 110}}, {"content": "The Accounting Officer explained that following the failure by some pensioners to submit life certificates, there were unspent pension funds which if not spent would return to the treasury and these funds were utilized to pay arrears for new pensioners that had been approved to access payroll. \nI advised the Accounting Officer to always adhere to the guidance and regulations regarding payment of pension residual arrears.", "metadata": {"headings": [{"headings_0": {"content": "11.4 Payment of unverified residual pension arrears", "page": 34}}, {"headings_1": {"content": "Table showing timeliness of access to Pension payroll", "page": 33}}], "page": 34, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 111}}, {"content": "Paragraph 43 of the Budget Execution Circular 2020/2021 required that new projects that were given conditional approvals and issued codes to enable them access the budget for financial year 2020/2021 due to their strategic nature and finalization of negotiations for external financing to fast track the completion of relevant approval stages in line with Public Investment Management System (PIMS) framework.", "metadata": {"headings": [{"headings_0": {"content": "12.1 Incomplete Project Approvals", "page": 35}}, {"headings_1": {"content": "11.4 Payment of unverified residual pension arrears", "page": 34}}], "page": 35, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 113}}, {"content": "I observed that the Development of Sustainable cashew nut Value chain in Uganda Project did not complete the mandatory approval stages. Although the project start date was 01/07/2020 with an end date of 30/06/2025; management only developed the concept note and never undertook other required activities to complete the approval stage.", "metadata": {"headings": [{"headings_0": {"content": "12.1 Incomplete Project Approvals", "page": 35}}, {"headings_1": {"content": "11.4 Payment of unverified residual pension arrears", "page": 34}}], "page": 35, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 114}}, {"content": "For instance, the requirement to prepare a project profile which demonstrates the key results to be delivered by the project and how these results shall be measured, the requirement to undertake a prefeasibility study which demonstrates whether all alternative interventions have been evaluated and the requirement to undertake a detailed feasibility study for the option that contributes greatest to the economy were yet to be undertaken halfway into project implementation.", "metadata": {"headings": [{"headings_0": {"content": "12.1 Incomplete Project Approvals", "page": 35}}, {"headings_1": {"content": "11.4 Payment of unverified residual pension arrears", "page": 34}}], "page": 35, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 115}}, {"content": "There is a risk that this Project is irregularly being implemented by the Ministry and is not well aligned to the Public Investment Plan.", "metadata": {"headings": [{"headings_0": {"content": "12.1 Incomplete Project Approvals", "page": 35}}, {"headings_1": {"content": "11.4 Payment of unverified residual pension arrears", "page": 34}}], "page": 35, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 116}}, {"content": "Management explained that the funding of the Project is ringed fenced for seedlings procurement and the completion of the Cashew Nut Development Project process was affected by lack of funding to conduct Pre-feasibility and Feasibility studies.", "metadata": {"headings": [{"headings_0": {"content": "12.1 Incomplete Project Approvals", "page": 35}}, {"headings_1": {"content": "11.4 Payment of unverified residual pension arrears", "page": 34}}], "page": 35, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 117}}, {"content": "I advised the Accounting Officer to review the viability of the project and if found feasible, liaise with MoFPED for funding. \n12.2 \nDuring the year under review, Management planned to spend UGX.2Bn on several Project activities out of which UGX.1.955Bn was released.", "metadata": {"headings": [{"headings_0": {"content": "12.1 Incomplete Project Approvals", "page": 35}}, {"headings_1": {"content": "11.4 Payment of unverified residual pension arrears", "page": 34}}], "page": 35, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 118}}, {"content": "Failure to absorb funds negates the purpose for which these funds were availed and negatively affects the achievement of the Project targeted objectives.", "metadata": {"headings": [{"headings_0": {"content": "Failure to Achieve Project Objective despite availability of Funds", "page": 35}}, {"headings_1": {"content": "12.1 Incomplete Project Approvals", "page": 35}}], "page": 36, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 121}}, {"content": "Management explained that the procurement process commenced in good time to bring the cashew nursery farmers on board but by the time the procurement process was finalised it was past the planting season and unfortunately, this fell at the end of FY and as such funds had to be returned to the Consolidated Fund.", "metadata": {"headings": [{"headings_0": {"content": "Failure to Achieve Project Objective despite availability of Funds", "page": 35}}, {"headings_1": {"content": "12.1 Incomplete Project Approvals", "page": 35}}], "page": 36, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 122}}, {"content": "I advised the Accounting Officer to look into the procurement processes with a view to ensuring timely procurements in order for the project to achieve the deliverables. \nPhysical inspection of the Ministry stores at MAAIF headquarters and Wandegeya revealed the following weaknesses in stores management;", "metadata": {"headings": [{"headings_0": {"content": "Failure to Achieve Project Objective despite availability of Funds", "page": 35}}, {"headings_1": {"content": "12.1 Incomplete Project Approvals", "page": 35}}], "page": 36, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 123}}, {"content": "- I observed that, due to lack of storage racks/shelves and holders, arrangement of items in all the stores was disorganized and as a result; several materials whether new, expired/obsolete/damaged such as agricultural supplies, stationery, furniture, computers, tyres and expired chemicals were mixed up, and or piled up and littered in the stores, along the corridors and on the ground.\n- Combustible/flammable items such as chemicals were mixed up with items like stationery, old and new furniture and old and new tyres posing a high risk of fire outbreak. In this regard, the stores at MAAIF headquarters had no firefighting equipment, whereas the fire extinguisher at Wandegeya stores expired in 2021.\n- I observed that all the store rooms have poor or insufficient lighting with stores personnel continually improvising with mobile phone torches to ease visibility \u2013 several store room sections at MAAIF headquarters and Wandegeya had no lighting and can only be accessed with torches.\n- A leaking roof was also observed in Wandegeya stores which could damage the inventory in stores.\n- Given that all the burnt items were left intact pending investigations, a large section of the burnt stores in Wandegeya oozes a variety of mixed up hazardous chemicals into the compound.", "metadata": {"headings": [{"headings_0": {"content": "13.0 Asset Management Structure at the Ministry 13.1 Poor State of Ministry Stores", "page": 36}}, {"headings_1": {"content": "Failure to Achieve Project Objective despite availability of Funds", "page": 35}}], "page": 36, "document_name": "MAAIF Report of Auditor General 2022", "type": "list", "index": 125}}, {"content": "There is a risk that this could cause serious health effects on the staffs and the populace in the area. Refer to the inspection pictures below for details; \nshelves/racks", "metadata": {"headings": [{"headings_0": {"content": "13.0 Asset Management Structure at the Ministry 13.1 Poor State of Ministry Stores", "page": 36}}, {"headings_1": {"content": "Failure to Achieve Project Objective despite availability of Funds", "page": 35}}], "page": 37, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 126}}, {"content": "The above anomalies on the status of the stores were attributed to laxity in management of stores. In the current state, there is a risk that more stocks could get damaged/destroyed due to poor storage. \nThe Accounting Officer promised to prioritize improvement in management of the Ministry stores.", "metadata": {"headings": [{"headings_0": {"content": "Section showing mixed up stores (old/obsolete and new) piled up together Pictorial view of Stores at Wandegeya \u2013Buganda Road, Kampala", "page": 37}}, {"headings_1": {"content": "Two different sections of stores with poor lighting and piled up inventory (old and new) \u2013no", "page": 37}}], "page": 38, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 128}}, {"content": "I advised the Accounting Officer to ensure that the above shortcomings are addressed in the shortest time possible as a way of improving on the management of the Ministry stores and also to minimize on the potential health and financial risks. \nJohn F. S. Muwanga \n20 th December 2022 \n37 \n38 \n39 \n40 \n41 \n42 \n43 \n44 \n45 \n46 \n47 \n48 \n49", "metadata": {"headings": [{"headings_0": {"content": "Section showing mixed up stores (old/obsolete and new) piled up together Pictorial view of Stores at Wandegeya \u2013Buganda Road, Kampala", "page": 37}}, {"headings_1": {"content": "Two different sections of stores with poor lighting and piled up inventory (old and new) \u2013no", "page": 37}}], "page": 38, "document_name": "MAAIF Report of Auditor General 2022", "type": "paragraph", "index": 130}}, {"content": "|    | Acronym   | Meaning                                                  |\n|---:|:----------|:---------------------------------------------------------|\n|  0 | BAC       | Bukalasa Agricultural College                            |\n|  1 | F/Y       | Financial Year                                           |\n|  2 | FTI       | Fisheries Training Institute                             |\n|  3 | GOU       | Government of Uganda                                     |\n|  4 | INTOSAI   | International Organization of Supreme Audit Institutions |\n|  5 | ISA       | International Standards on Auditing                      |\n|  6 | KPIs      | Key Performance indicators                               |\n|  7 | MAAIF     | Ministry of Agriculture, Animal Industry and Fisheries   |\n|  8 | MDA       | Ministry, Department, and other Agencies                 |\n|  9 | MOFPED    | Ministry of Finance, Planning and Economic Development   |\n| 10 | NAADS     | National Agricultural Advisory Services                  |\n| 11 | NFLC      | National Farmers\u2019 Leadership Centre                      |\n| 12 | NPPO      | National Plant Protection Organization                   |\n| 13 | PFMA      | Public Finance Management Act, 2015                      |\n| 14 | PPDA      | Public Procurement and Disposal of Assets                |\n| 15 | TI        | Treasury Instructions 2017                               |\n| 16 | UGX       | Uganda Shillings                                         |\n| 17 | USD       | United States Dollars                                    |", "metadata": {"page": 3, "document_name": "MAAIF Report of Auditor General 2022", "headings": [], "type": "table"}}, {"content": "|    |   S/N |   Output | Details                                                           |   Revised Budget \u201cBns\u201d (UGX) | Cumulative % share of the total approved budget   |\n|---:|------:|---------:|:------------------------------------------------------------------|-----------------------------:|:--------------------------------------------------|\n|  0 |     1 |    10577 | 77: Purchase of Specialized Machinery & Equipment                 |                       45     | 18%                                               |\n|  1 |     2 |    10580 | 80: Livestock Infrastructure Construction                         |                       38     | 33%                                               |\n|  2 |     3 |    10205 | 5: Vector and disease control measures                            |                       20     | 41%                                               |\n|  3 |     4 |    10583 | 83: Valley Tank Construction (livestock)                          |                        9.904 | 44%                                               |\n|  4 |     5 |    10505 | 5: Creating and Enabling environment for Agriculture              |                        8.791 | 48%                                               |\n|  5 |     6 |    10572 | 72: Government Buildings and Administrative Infrastructure        |                        8     | 51%                                               |\n|  6 |     7 |    10205 | 5: Vector and disease control measures                            |                        5.9   | 53%                                               |\n|  7 |     8 |    10599 | 99: Arrears                                                       |                        5.128 | 55%                                               |\n|  8 |     9 |    10504 | 5: Creating and Enabling environment for Agriculture              |                        5     | 57%                                               |\n|  9 |    10 |    10209 | 9: Vector and disease control in priority animal commodities      |                        4.547 | 59%                                               |\n| 10 |    11 |    10171 | 71: Acquisition of Land by Government                             |                        4.097 | 61%                                               |\n| 11 |    12 |    10280 | 80: Livestock Infrastructure Construction                         |                        3.9   | 62%                                               |\n| 12 |    13 |    10102 | 2: Quality Assurance systems along the value chain                |                        2.976 | 63%                                               |\n| 13 |    14 |    10404 | 4: Promotion of sustainable fisheries                             |                        2.5   | 64%                                               |\n| 14 |    15 |    10581 | 81: Construction of irrigation schemes                            |                        2.5   | 65%                                               |\n| 15 |    16 |    10209 | 9: Vector and disease control in priority animal commodities      |                        2.35  | 66%                                               |\n| 16 |    17 |    10104 | 4: Crop pest and disease control measures                         |                        2.204 | 67%                                               |\n| 17 |    18 |    10584 | 84: Fisheries Infrastructure Construction                         |                        2.201 | 68%                                               |\n| 18 |    19 |    10206 | 6: Improved market access for livestock and livestock products    |                        2.2   | 69%                                               |\n| 19 |    20 |    10102 | 2: Quality Assurance systems along the value chain                |                        2.15  | 70%                                               |\n| 20 |    21 |    10107 | 7: Promotion of Production & Productivity of priority commodities |                        2     | 71%                                               |", "metadata": {"page": 5, "document_name": "MAAIF Report of Auditor General 2022", "headings": [], "type": "table"}}, {"content": "|    | S/N   | Output   | Details                                                           |   Revised Budget \u201cBns\u201d (UGX) | Cumulative % share of the total approved budget   |\n|---:|:------|:---------|:------------------------------------------------------------------|-----------------------------:|:--------------------------------------------------|\n|  0 | 22    | 10305.0  | 5: Provision of Value Addition extension services                 |                        1.905 | 71%                                               |\n|  1 | 23    | 10203.0  | 3: Promotion of Animals and Animal Products                       |                        1.7   | 72%                                               |\n|  2 | 24    | 10207.0  | 7: Promotion of priority animal products and productivity         |                        1.25  | 73%                                               |\n|  3 | 25    | 10104.0  | 4: Crop pest and disease control measures                         |                        1.2   | 73%                                               |\n|  4 | 26    | 10402.0  | 2: Fisheries Quality Assurance and standards                      |                        1     | 73%                                               |\n|  5 | 27    | 10402.0  | 2: Fisheries Quality Assurance and standards                      |                        1     | 74%                                               |\n|  6 | 28    | 10103.0  | 3: Crop production technology promotion                           |                        0.7   | 74%                                               |\n|  7 | 29    | 10107.0  | 7: Promotion of Production & Productivity of priority commodities |                        0.7   | 74%                                               |\n|  8 | 30    | 10303.0  | 3: Agricultural extension co-ordination strengthened              |                        0.696 | 75%                                               |\n|  9 | Total |          |                                                                   |                      189.5   |                                                   |", "metadata": {"page": 6, "document_name": "MAAIF Report of Auditor General 2022", "headings": [], "type": "table"}}, {"content": "|    | 0   | 1                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       | 2                                                                                                                                                                                                                                                                                                                             |\n|---:|:----|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | No  | Observation                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             | Recommendation                                                                                                                                                                                                                                                                                                                |\n|  1 | 1.1 | Revenue Performance Amount (UGX \u2018Bns) 18 To provide for for water animals the communities in Moroto, Amudat etc. support farmers in the Kotido, of Non-Tax Revenue (NTR) reviewed the NTR estimates, revenue sources and rates charged at vote level for the financial year 2021/2022 and noted that the Ministry budgeted to collect NTR of UGX.1.580Bn during the year under review. However, UGX.5.050Bn was collected above the target by 200%. Accounting Officer attributed the significant performance in NTR to the opening up of the economy with increased vigilance and regulatory enforcement including massive registration of the fisher folk. of GOU receipts to the approved budget, the Ministry was supposed to receive UGX.254.12Bn out of which UGX.201.35Bn was warranted, resulting in a shortfall of UGX.52.66Bn. The shortfall represents 21% of the approved budget. funds that were not warranted were meant to facilitate the implementation of a number of activities which were either partially, or not implemented at all; some of these activities are; Out-put Activity Purpose I N o 1 80: Livestock Infrastructure Construction Construction of Water for production facilities (valley tanks/dams, fish ponds, canals) 2 77: Purchase of Specialized Procure distribute and 4WD 10.548 To Performance The Performance According The | commended the Accounting Officer for collection of the NTRs. However, the Accounting Officer should undertake another assessment of the revenue potential for the subsequent budgets. I I advised the Accounting Officer to always liaise with MOFPED during implementation to ensure that GOU funds are released as planned. |\n|  2 | nan | nan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     | nan                                                                                                                                                                                                                                                                                                                           |\n|  3 | nan | nan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     | nan                                                                                                                                                                                                                                                                                                                           |\n|  4 | nan | nan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     | nan                                                                                                                                                                                                                                                                                                                           |", "metadata": {"page": 6, "document_name": "MAAIF Report of Auditor General 2022", "headings": [], "type": "table"}}, {"content": "|    | 0                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                | 1          | 2                                                    | 3                                                                                                                          | 4          | 5                                                                      | 6                                                                                                                                                                                                     |\n|---:|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:-----------|:-----------------------------------------------------|:---------------------------------------------------------------------------------------------------------------------------|:-----------|:-----------------------------------------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | No Observation                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   | Unnamed: 1 | Unnamed: 2                                           | Unnamed: 5                                                                                                                 | Unnamed: 8 | Unnamed: 9                                                             | Recommendation                                                                                                                                                                                        |\n|  1 | nan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              | nan        | Machinery & Equipment                                | tractors of engine capacity 75                                                                                             | nan        | mechanization of agriculture                                           | nan                                                                                                                                                                                                   |\n|  2 | nan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              | 3.0        | 83: Valley Tank Construction (livestock)             | Construction, Rehabilitation and Operationalization of Small Scale Mechanized Water and Irrigation Facilities              | 7.495      | To support farmers in modern agricultural practices through irrigation | nan                                                                                                                                                                                                   |\n|  3 | nan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              | 4.0        | 5: Creating and Enabling environment for Agriculture | Identification of degraded hotspots and supervise the development of 16 model irrigation schemes in research institutes    | 1.844      | nan                                                                    | nan                                                                                                                                                                                                   |\n|  4 | nan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              | 5.0        | 5: Vector and disease control measures               | Procure assorted animal vaccines as a preventive measure to spread of animal diseases to less privileged livestock farmers | 1.305      | To support farmers in the fight against and prevent animal diseases    | nan                                                                                                                                                                                                   |\n|  5 | nan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              | nan        | Total                                                | nan                                                                                                                        | 39.192     | nan                                                                    | nan                                                                                                                                                                                                   |\n|  6 | nan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              | nan        | nan                                                  | nan                                                                                                                        | nan        | nan                                                                    | nan                                                                                                                                                                                                   |\n|  7 | submit Unspent pension funds related to un-applied for/bounced pension payments, suspended pension records due to delay to life certificates, un- validated/un-verified pension records deleted by Ministry of Public Service and un-processed pension and gratuity due to submit requisite pension documents. Significant delays in the procurement delay to of the total warrants of UGX.201.35Bn received during the financial year UGX.196.54Bn was spent by the entity resulting in an unspent balance of UGX.4.81Bn representing an absorption level of 97.6%. The unspent funds were swept back to the consolidated fund as required by the PFMA. warrants that were not utilised were meant for the following activities which were subsequently partially or not implemented at all. 2 Showing activities affected by under-utilization of Activity Amount Reason for underutilization of warrants Out- put N o warrants t (UGX \u2018Bns) 1.581 - 0.223 1 2 14902 Pension for General Civil Service 14902 Gratuity Expenses 1.2 Utilization of Warrants 3 10505 Maintenance 0.175 Machinery, Equipment Unspen Out The Table | nan        | nan                                                  | nan                                                                                                                        | nan        | nan                                                                    | advised the Accounting Officer to always ensure that verification of pension documentation and the procurement process are under- taken in time so as to enhance service delivery the community. to I |\n|  8 | nan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              | nan        | nan                                                  | nan                                                                                                                        | nan        | nan                                                                    | nan                                                                                                                                                                                                   |\n|  9 | nan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              | nan        | nan                                                  | nan                                                                                                                        | nan        | nan                                                                    | nan                                                                                                                                                                                                   |\n| 10 | nan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              | nan        | nan                                                  | nan                                                                                                                        | nan        | nan                                                                    | nan                                                                                                                                                                                                   |\n| 11 | nan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              | nan        | nan                                                  | nan                                                                                                                        | nan        | nan                                                                    | nan                                                                                                                                                                                                   |\n| 12 | nan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              | nan        | nan                                                  | nan                                                                                                                        | nan        | nan                                                                    | nan                                                                                                                                                                                                   |\n| 13 | nan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              | nan        | nan                                                  | nan                                                                                                                        | nan        | nan                                                                    | nan                                                                                                                                                                                                   |", "metadata": {"page": 7, "document_name": "MAAIF Report of Auditor General 2022", "headings": [], "type": "table"}}, {"content": "|    |   0 |   1 |   2 |   3 |   4 |   5 |   6 |\n|---:|----:|----:|----:|----:|----:|----:|----:|\n|  0 | nan | nan | nan | nan | nan | nan | nan |", "metadata": {"page": 7, "document_name": "MAAIF Report of Auditor General 2022", "headings": [], "type": "table"}}, {"content": "|    | 0                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  | 1                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      | 2          | 3                                | 4                                                                                                                             | 5          | 6                                                                                                                                          |\n|---:|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:-----------|:---------------------------------|:------------------------------------------------------------------------------------------------------------------------------|:-----------|:-------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | No Observation                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     | Unnamed: 1                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             | Unnamed: 2 | Unnamed: 3                       | Unnamed: 4                                                                                                                    | Unnamed: 5 | Recommendation                                                                                                                             |\n|  1 |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    | 4                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      | 10107      | Agricultural supplies            | 1.417 Significant delays in the procurement process and long drought spells in the cashew nut production areas                |            |                                                                                                                                            |\n|  2 |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    | 5                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      | 14953      | Transfers to other gov't units   | 0.35 in funds Delays requisitioning for the Agricultural training institutions to Rehabilitate staff Houses at BAC and FTI by |            |                                                                                                                                            |\n|  3 |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    | 6                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      | 14905      | Consultancy Services- Short Term | Significant delays in the procurement 0.12                                                                                    |            |                                                                                                                                            |\n|  4 |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        | Total      |                                  | 3.865                                                                                                                         |            |                                                                                                                                            |\n|  5 |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    | a result of failure to utilise warrants; \uf0b7 Pension and gratuity arrears continued to accumulate. I noted outstanding pension entitlements towards 154 pensioners worth UGX.1,252,035,222 and gratuity towards 7 pensioners worth UGX.430,737,746 \uf0b7 291,667 Cashew Nut seedlings of improved varieties were neither procured nor distributed to nuclear farmers despite availability of funds \uf0b7 Staff houses at FTI and BAC were not renovated/rehabilitated. Accounting Officer attributed the unutilised funds to unverified pensioners that could not be paid, delays in procurements for Maintenance Machinery, Equipment and agricultural supplies (cashew nut seedlings leading to lapse in time for the planting season). As The |            |                                  |                                                                                                                               |            |                                                                                                                                            |\n|  6 | 1.3 Implementation of quantified outputs assessed the implementation of a sample of thirty (30) outputs that had been fully quantified with a total of eighty-three (83) activities worth UGX.55.7Bn and noted that; \uf0b7 Eighteen (18) outputs with forty-nine (49) activities and expenditure worth UGX.23.1Bn were fully implemented. \uf0b7 Ten (10) outputs with thirty-two (32) activities worth UGX.31.9Bn were partially implemented. Out of the thirty-two (32) activities, the entity fully implemented twenty (20) activities; eleven (11) activities were partially implemented, while one (01) activity remained unimplemented. \uf0b7 Two (2) outputs with two (2) activities worth 0.7Bn were not implemented at all. Details in Appendix I showing extent of Implementation of Outputs and Activities. of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the ministry did not implement the following planned activities despite having received the required funds. Procurement and distribution of 291,667 Cashew nut seedlings 2. Delivery and distribution of the procured Vaccines 3. Land surveying and titling 4. Procurement of three Motor vehicles Accounting Officer attributed this to delays in the procurement processes and long dry seasons than anticipated for instance the I Non-implementation 1. The |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |            |                                  |                                                                                                                               |            | advised the Accounting Officer to undertake adequate planning in order to ensure that activities and outputs are implemented as planned. I |\n|  7 |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |            |                                  |                                                                                                                               |            |                                                                                                                                            |", "metadata": {"page": 8, "document_name": "MAAIF Report of Auditor General 2022", "headings": [], "type": "table"}}, {"content": "|    | No                                                                                                                                       | Observation                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  | Recommendation                                                                                                                                                                                                                                 |\n|---:|:-----------------------------------------------------------------------------------------------------------------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | procurement and distribution of cashew nut seedlings could not be done because of the dry spell that set in earlier than usual patterns. |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |                                                                                                                                                                                                                                                |\n|  1 | 1.4                                                                                                                                      | 10.3.1 (step 4-approval of payments) of the Treasury Instructions 2017 states that in reviewing payment requests, an Accounting Officer shall have a primary responsibility of ensuring that there is no mischarge and diversion of funds through wrong coding of transactions. An Accounting Officer shall be held personally liable for any wrong charge accounts used for expenditure incurred by his/her vote. a sample of transactions reviewed, I noted that funds to the tune of UGX.1,362,077,816 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. Details in Appendix II of funds is not only contrary to the Public Finance and Management Act, but it negatively affects the delivery of services and negates the purpose of budgeting. Accounting Officer explained that; \uf0b7 Travel abroad is in response to global events that affects global interrelationships including Trade concerns. \uf0b7 Funding for vaccines are considered as a package all the way from procurement, delivery, distribution and administration to ensure impact of vaccination to protect the livestock. \uf0b7 Government intervention recently brought on board activities where resources were spent on the PDM launch. The output of the launch was to popularize the PDM that is directly related to Public relations and advertisements. Diversion/Mischarges Paragraph From Diversion The | advised the Accounting Officer to always ensure that charging of expenditure is based on the expenditure classification and coding as defined by the chart of Accounts. Any reallocations should be done in accordance with the regulations. I |", "metadata": {"page": 9, "document_name": "MAAIF Report of Auditor General 2022", "headings": [], "type": "table"}}, {"content": "|    |   N o. | Activity details                                                   |   Total expenditure (UGX) \u2018Bns | Summary of findings                                                                                                                                                                                                                                                                         | service Conclusion regarding delivery-                                                                                                                                      | Managemen t response                                                                                    |\n|---:|-------:|:-------------------------------------------------------------------|-------------------------------:|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:--------------------------------------------------------------------------------------------------------|\n|  0 |      1 | Eprinomecti n 5Mg 6,660 Litres (Boehringer Ingeheim Animal Health) |                          1.879 | \uf0b7 Of the 6,660 doses procured, it was noted that 2,794 doses only were issued out with 3,866 left in stores at year end. \uf0b7 Retaining large number of quantities in stock year-end despite the unprecedented episodes of tick borne diseases casts doubt on the needs assessment at the by a | \uf0b7 The anticipated of the services controlling unprecedented episodes of tick borne diseases in the country have not been fully achieved despite availability of acaricides. | \uf0b7 The Ministry was processing approvals from districts that had reported tick resistance to acaricides. |", "metadata": {"page": 9, "document_name": "MAAIF Report of Auditor General 2022", "headings": [], "type": "table"}}, {"content": "|    | N o.                | Activity details                                                                                                   | Total expenditure (UGX) \u2018Bns   | Summary of findings                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             | Conclusion regarding delivery- service                                                                                                                                                                                                                                                           | Managemen t response                                                                                                                                                                                                                             |\n|---:|:--------------------|:-------------------------------------------------------------------------------------------------------------------|:-------------------------------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | time of procurement |                                                                                                                    |                                |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |                                                                                                                                                                                                                                                                                                  |                                                                                                                                                                                                                                                  |\n|  1 | 2.                  | Supply of FMD 2,737,800 Doses of Vaccine (Boehringer Ingeheim Animal Health)                                       | 19.708                         | \uf0b7 Request for approval of procurement of 5million doses of Foot and Mouth Disease (FMD) vaccines was raised on 23/8/2021; contract signed much later on 1/6/2022 and call off order on 2/6/2022 for supply of 2,737,800 Doses of FMD at 5,420,844 delivery period within 4 months. raised USD as \uf0b7 Funds worth UGX.19.8BN were transferred to BOU on 16/6/2022 GOU Deposits for Letters of Credit for the activity \uf0b7 By time of this audit, November the vaccines were yet to be delivered to the Ministry despite expiry of the contract delivery period. 2022 | failure \uf0b7 Delayed delivery implies to combat the disease in the current cattle stock. Presently, MAAIF cannot effectively contain FMD outbreaks in the country and this may lead to severe economic losses \uf0b7 The anticipated service from the procurement of FMD vaccines has not been achieved. | \uf0b7 After signing the contract the manufacture r commenced the manufacturi ng process for the vaccines but experienced challenges in acquiring key raw materials for the vaccine \u2013the supplier promised to fully deliver by end of December, 2022. |\n|  2 | 3.                  | n Materials for Bukomansi mbi District. \u2013 Bakijulula small scale irrigation scheme Bukomansi mbi disti Constructio | 0.325                          | \uf0b7 Project is behind schedule. \uf0b7 The water source has been well excavated with water on site \uf0b7 Pending works included piping from water source to reservoir, fencing of the water source and extension of the irrigation pipes to beneficiaries. \uf0b7 The unfenced deep excavated water source poses danger the community as children may easily drown while fetching water from the source to \uf0b7                                                                                                                                                                    | \uf0b7 The anticipated services from the demo irrigation scheme are yet to be achieved given that the project is behind schedule. \uf0b7 Management may incur wasteful expenditure in case death arises from the unfenced deep excavated water source.                                                     | \uf0b7 The supplier faced shipment challenges causing the delays in completion.                                                                                                                                                                       |", "metadata": {"page": 10, "document_name": "MAAIF Report of Auditor General 2022", "headings": [], "type": "table"}}, {"content": "|    |   N o. | Activity details                                                                |   Total expenditure (UGX) \u2018Bns | Summary of findings                                                                                                                                                                                                                                           | Conclusion regarding delivery- service                                                                                                               | Managemen t response                                                                                                    |\n|---:|-------:|:--------------------------------------------------------------------------------|-------------------------------:|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------|:------------------------------------------------------------------------------------------------------------------------|\n|  0 |      4 | Fencing and building materials- Kyesiiga Irrigation demostatio n Masaka. scheme |                          0.535 | \uf0b7 Irrigation scheme is functional and benefits are accruing to the lead farmer beneficiary group with one coffee plantation on top of availing a piped water source the group nursery bed. to \uf0b7 Water source, pump house and solar panels were not fenced off | \uf0b7 The anticipated services from the demo irrigation have largely been achieved. \uf0b7 There is pending extension of piped water to the nearby community. | \uf0b7 The remaining materials sited were for extension of the water to the nearby community which will be done jointly with |", "metadata": {"page": 10, "document_name": "MAAIF Report of Auditor General 2022", "headings": [], "type": "table"}}, {"content": "|    | N o.                                                                                                                                                                                     | Activity details                                          | Total expenditure (UGX) \u2018Bns   | Summary of findings                                                                                                                                                                                                                                                                          | Conclusion regarding delivery- service                                                                             | Managemen t response                                                                                                                                                            |\n|---:|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:----------------------------------------------------------|:-------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:-------------------------------------------------------------------------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | and which may expose the community to risks of drowning the facilities to vandalism. \uf0b7 Some Pipes were still on site and not yet utilised for extension of piped water to the community. |                                                           | fencing works in due course.   |                                                                                                                                                                                                                                                                                              |                                                                                                                    |                                                                                                                                                                                 |\n|  1 | 5.                                                                                                                                                                                       | Constructio n of Mbale Agricultural Mechanizati on Centre | 0.669                          | \uf0b7 The 1year project with a start date of 1/5/2021 is behind schedule. By the time of audit, October 2022 the works were still in progress. \uf0b7 Management is yet to obtain project land title. \uf0b7 Progress of works was estimated at 40% even though the planned project had expired. time this | \uf0b7 The anticipated services from the regional mechanization center have not yet been achieved.                      | \uf0b7 The delays were caused by the land conflicts with the persons who own \u2018fake titles\u2019 of the facility land with intent to sue the Ministry however, construction works resumed. |\n|  2 | 6.                                                                                                                                                                                       | Constructio n of Kosike Valley Dam in Amudat              | 1.816                          | \uf0b7 The 1year project with a start date of 04/01/2022 is behind schedule. By the time of this audit, October 2022 the works were still in progress. \uf0b7 Physical progress was estimated at 44% with two months to project end. left                                                              | \uf0b7 The anticipated services from the Construction of Valley Dam will not be achieved timely given the noted delays. | \uf0b7 Delays were attributed to the insecurity in the region caused by the Karamojong Warriors thereby delaying Commence ment of all the works planned.                             |\n|  3 | 7.                                                                                                                                                                                       | Constructio n of Sinat Valley Dam - Kotido                | 2.259                          | start \uf0b7 The 1 year project with a date of 04/01/2022 is behind schedule. By the time of this audit, October 2022 the works were still in progress. \uf0b7 Physical progress was estimated at 40% with two months to project end left                                                              | \uf0b7 The anticipated services from the Construction of Valley Dam will not be achieved timely given the noted delays. | \uf0b7 Delays were attributed to the insecurity in the region caused by the Karamojong Warriors thereby delaying Commence ment of all the works planned.                             |\n|  4 | 8.                                                                                                                                                                                       | De-silting Ongunga Valley Dam (1.6M M 3 ) \u2013 Katakwi       | 2.323                          | \uf0b7 The 1year project with a start date of 16/12/2021 is behind schedule. By the time of this audit, October 2022 the works                                                                                                                                                                    | \uf0b7 The anticipated services from de- silting the Valley tank will not be achieved timely                            | \uf0b7 The delays were mainly due to delays in detonating                                                                                                                            |", "metadata": {"page": 11, "document_name": "MAAIF Report of Auditor General 2022", "headings": [], "type": "table"}}, {"content": "|    | N o.     | Activity details                                                                                                              | Total expenditure (UGX) \u2018Bns                                                                         | Summary of findings                                                                                                                                                                                                                                                                                                                                                             | service Conclusion regarding delivery-                                                                                                                    | Managemen t response                                                                                                                                                                                                         |\n|---:|:---------|:------------------------------------------------------------------------------------------------------------------------------|:-----------------------------------------------------------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:----------------------------------------------------------------------------------------------------------------------------------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | district |                                                                                                                               | were still in progress. \uf0b7 Physical progress was estimated at 50% with two months to project end left | given delays the noted                                                                                                                                                                                                                                                                                                                                                          | off the land mines and other explosive material remains dropped on the site during the war with LRA rebels to secure the site for the construction works. |                                                                                                                                                                                                                              |\n|  1 | 9.       | De-silting Winya Valley Dam (0.24M M 3 ) \u2013Serere district                                                                     | 0.983                                                                                                | \uf0b7 The 1year project with a start date of 1/04/2022 is behind schedule. By the time of this audit, October 2022 the works were still in progress. \uf0b7 Physical progress was estimated at 30% half way into planned project timelines.                                                                                                                                              | \uf0b7 The anticipated services from de- silting the Valley tank will not be achieved timely given the noted delays                                            | caused flooding of the site hence the desilting of the works planned couldn\u2019t be implemente d since the site was inaccessible with slippery and muddy surrounding environment limiting mobility of the trucks. \uf0b7 Heavy rains |\n|  2 | 10.      | Excavation of Water reservoir 21,000 M3 , Fish Ponds and Farm Access roads at Liramagoya Investment s Ltd farm \u2013Gulu district | 0.26                                                                                                 | \uf0b7 The six-month project of was with start 01/07/2021 completed on time date \uf0b7 It was noted that although all the three ponds constructed were complete, the beneficiary farmer was yet to stock the ponds and they were not in use. \uf0b7 It was also noted that the ponds were not maintained regularly after completion and had developed thick overgrowth around the perimeters. | \uf0b7 The anticipated services from the construction of the fish ponds have not been achieved.                                                                | attributed the delays to presence of various fish predators within farm/ponds and promised to stock when this issue is resolved. the \uf0b7 The farmer                                                                            |\n|  3 | 11.      | Supply of 200 Tractors Capacity                                                                                               | 0                                                                                                    | \uf0b7 MAAIF contracted The Cooper Motors Corporation (CMC) on 23/5/2022 for supply of                                                                                                                                                                                                                                                                                               | \uf0b7 The anticipated from the of service purchase agricultural                                                                                               | \uf0b7 The consignment has since been fully                                                                                                                                                                                       |", "metadata": {"page": 12, "document_name": "MAAIF Report of Auditor General 2022", "headings": [], "type": "table"}}, {"content": "|    | N o.                                  | Activity details                                                             | Total expenditure (UGX) \u2018Bns                                                                                                                                                                                                                              | Summary of findings                                                                                                                                                                                                                                                     | Conclusion regarding delivery- service                                                                                   | Managemen t response                                                                                                                                                                                                                                      |\n|---:|:--------------------------------------|:-----------------------------------------------------------------------------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:-------------------------------------------------------------------------------------------------------------------------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | 75HP (The Cooper Motors Corporation ) |                                                                              | 200 implements. tractors and \uf0b7 GCC 12 states that delivery shall be within three (03) months from contract signing date \u2013 i.e. by 24/8/2022 \uf0b7 By the time of this audit, October 2022, delivery was still in progress and 100 tractors had been supplied. | Equipment (tractors) has not yet been achieved timely.                                                                                                                                                                                                                  | delivered and distribution to beneficiary farmers underway.                                                              |                                                                                                                                                                                                                                                           |\n|  1 | 12.                                   | Supply of 5 Tractors Capacity 130HP (Terra Agri Solutions Ltd)               | 0                                                                                                                                                                                                                                                         | \uf0b7 Tractor implements not delivered despite expiry of contract period. signed \uf0b7 Contract worth UGX 2.278Bn on 4/6/2021 with delivery date within 3months from contract signing date hence delay in contract performance.                                                 | \uf0b7 The anticipated from the of service purchase agricultural equipment (tractors) has not been achieved timely.           | to 19 \uf0b7 The delays in delivery were as a result of factories closure and restriction due Covid- pandemic and recently the Ukraine and Russia Wars limiting production, however, these tractor implements have been delivered. since                       |\n|  2 | 13.                                   | Supply of 40 Tractors of capacity 90-100HP (Farm Engineering Industries Ltd) | 2.491                                                                                                                                                                                                                                                     | \uf0b7 Tractor implements not delivered despite expiry of contract period. signed \uf0b7 Contract worth UGX 8.301Bn on 4/6/2021 with delivery date within 3months from contract signing date hence delay in contract performance. \uf0b7 31 tractors out of the 40 tractors delivered. | \uf0b7 The anticipated from the of service purchase agricultural equipment (tractors) has not been achieved fully and timely. | \uf0b7 The delays delivery to in were attributed to factories\u2019 closure and restrictions due COVID-19 pandemic and recently the Ukraine and Russia Wars. However, training the operators on operation and maintenanc e is progress and the 9 tractors are of in |", "metadata": {"page": 13, "document_name": "MAAIF Report of Auditor General 2022", "headings": [], "type": "table"}}, {"content": "|    | N o.              | Activity details                                                       | Total expenditure (UGX) \u2018Bns   | Summary of findings                                                                                                                                                                                                                                                                                                                                                                   | Conclusion regarding delivery- service                                                                                        | Managemen t response                                                                                                                                                                                                                                                                                   |\n|---:|:------------------|:-----------------------------------------------------------------------|:-------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:------------------------------------------------------------------------------------------------------------------------------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | still transit. in |                                                                        |                                |                                                                                                                                                                                                                                                                                                                                                                                       |                                                                                                                               |                                                                                                                                                                                                                                                                                                        |\n|  1 | 14.               | Supply of 150 Single Axle (Power Tillers) Tractors - (Wash and Wills ) | 3.48                           | \uf0b7 I noted delays in contract implementation. \uf0b7 Call-off order raised on 14/6/2021 for delivery of 150 power tillers within 3months however, delivery was made on 22/3/2022 \u2013 more than 6months delays. \uf0b7 I also noted that the distribution process was still in progress and 72 power tillers were yet to be distributed to beneficiary farmers and still held at the Ministry yard. | \uf0b7 The anticipated from the of service purchase agricultural equipment (power tillers) has not been timely and fully achieved. | \uf0b7 The is distribution to beneficiary farmers dependent on the prior requirement of skilling and training of the operators and artisans of the beneficiary farmers/gro ups usage, operation, maintenanc e managemen t since this curbs down the equipment breakdown and budgetary costs controls and in |\n|  2 | 15.               | Supply of 2 water well drilling rigs (Achilles Uganda Ltd)             | 2.984                          | \uf0b7 Equipment delivered on 30/11/2021 however, it was not yet in use by the time of this audit \u2013 November 2022.                                                                                                                                                                                                                                                                         | \uf0b7 The anticipated services from the purchase of water well drilling rigs are yet to be achieved.                              | was attributed to delays in obtaining a drilling permit from the Ministry of Water and Environment . \uf0b7 This                                                                                                                                                                                            |", "metadata": {"page": 14, "document_name": "MAAIF Report of Auditor General 2022", "headings": [], "type": "table"}}, {"content": "|    |   No | Observation                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  | Recommendation                                                                                                              |\n|---:|-----:|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:----------------------------------------------------------------------------------------------------------------------------|\n|  0 |  2.1 | 16.6.1 of the Treasury Instruction, 2017 requires the Accounting officer to maintain an electronic or manual register. Furthermore, Instruction 10.12.4 of the Treasury Instruction, 2017 requires all fixed assets acquired to be captured in the fixed asset module of the Government Financial Management Information System (GFMIS)-IFMS I noted that out of the sampled 62 pieces of land with unspecified acreage held, 56 pieces of titled land measuring approximately 167.989 hectares costing UGX.11.38Bn were not recorded in the entity land/assets register. I further noted that the 56 pieces of land measuring approximately 167.989 hectares were not recorded in the GFMIS fixed asset module thus affecting the accuracy of the non- produced assets in the financial statements. This was attributed to the fact that the ministry lacks sufficient knowledge and records about pieces of land held by it. The incomplete recording of land in the land register affects the entity\u2019s ability to keep track and monitor all its land and misstatement of the non-produced asset in the statement of financial statements The Accounting Officer explained that the information containing the land catalogue is an estimate based on information from the District production teams and its authenticity/accuracy will be ascertained once the land is professionally surveyed and titled and thereafter duly recorded in the Land Register and Asset Register. Maintenance of Land Register Instruction | advised the Accounting Officer to always ensure that the Ministry\u2019s Land register the GFMIS Asset module are updated. and I |", "metadata": {"page": 15, "document_name": "MAAIF Report of Auditor General 2022", "headings": [], "type": "table"}}, {"content": "|    |   No | Observation                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 | Recommendation                                                                                                                                               |\n|---:|-----:|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |  2.2 | 16.13.12 of the Treasury Instruction, 2017 requires that to control an asset, a government entity should be the predominant user of the asset. I noted that out of the 62 pieces of land with unknown acreage held, 27 pieces measuring approximately 61.856 hectares valued at UGX.1.865Bn had encumbrances in the form of caveats, court injunctions and encroachment by the local population. Encumbrances hinder management\u2019s ability to utilize the land and pose a risk of loss of land. The Accounting Officer explained that efforts to resolve land encroachment are ongoing, however issues of land grabbing are rampant and given the provisions of the Constitution and Land Act it is expected that this exercise will attract a lot of confrontation. Encumbrance on Public Land Instruction                                                                                                                                                  | advised the Accounting Officer to resolve all forms of encumbrances to ensure uninterrupted utilization of land for service delivery. I                      |\n|  1 |  2.3 | Titling and Transfer 49 (c) of the Land Act, Cap 227, requires that Uganda Land Commission shall procure certificates of title for any land vested in or acquired by the Government. noted that out of the 62 pieces of land with unspecified acreage the Ministry held, fifty nine (59) pieces (94%) of land measuring approximately 125.788 hectares did not have land titles. of Land titles may result into encroachment, disputes and loss of public land. Management explained that the Ministry has several pieces of land spread across the Country and in an effort to identify, quantify survey and title this land, a Committee was established to undertake the assignment which has established a draft catalogue stating where the land is located, estimated acreage, estimated value and the status of encroachment. However, due to budget constraints the Ministry has not been able to survey and title most of the land. I Section Lack | advised the Accounting Officer to liaise with MoFPED for the necessary funding of this critical activity to expedite the process of acquiring land titles. I |", "metadata": {"page": 16, "document_name": "MAAIF Report of Auditor General 2022", "headings": [], "type": "table"}}, {"content": "|    |   S/N | Year End        | Total Outstanding Commitments at year end(UGX)   | % Decrease Increase/   |\n|---:|------:|:----------------|:-------------------------------------------------|:-----------------------|\n|  0 |     1 | 30 th June 2020 | 12,956,698,113                                   | -                      |\n|  1 |     2 | 30 th June 2021 | 11,029,291,938                                   | (15%)                  |\n|  2 |     3 | 30 th June 2022 | 11,456,443,943                                   | 4%                     |", "metadata": {"page": 17, "document_name": "MAAIF Report of Auditor General 2022", "headings": [], "type": "table"}}, {"content": "|    | S/ N                             | Pillar activity                                                                                                                                                         | What should be in place before full roll out   | Unnamed: 3       | Unit of measure                           | Expected                     | Actual          | Variance   | Unnamed: 8                        | Audit comment        | Unnamed: 10         | Management response   |\n|---:|:---------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:-----------------------------------------------|:-----------------|:------------------------------------------|:-----------------------------|:----------------|:-----------|:----------------------------------|:---------------------|:--------------------|:----------------------|\n|  0 | 1                                | in at line value of Organize and coordinate farmers Parish/Ward level with chain enterprises selected for each Parish and from Parish Based Commodity Clusters          | Parish Based Commodity Clusters                |                  | Number Parish Based Commodity Clusters    | Not specified by managemen t | Not underta ken |            |                                   | Yet to be undertaken |                     | Funds released not    |\n|  1 | 2                                | Link organized farmer groups/ associations to the zonal industrial hubs and industrial parks                                                                            | Organized farmer groups/asso ciations          |                  | Number of farmer groups organized         | Not specified by managemen t | Not underta ken |            |                                   | Yet to be undertaken |                     | Funds released not    |\n|  2 | 3                                | Support mobilize farmers/associ ations to invest in community level facilities for commodity storage, primary processing and other post- harvest handling functions and | Farmers /association s mobilized               |                  | Number of farmers/ass ociations mobilized | Not specified by managemen t | Not underta ken |            |                                   | Yet to be undertaken |                     | Funds released not    |\n|  3 | Other prerequisites for kick off |                                                                                                                                                                         |                                                |                  |                                           |                              |                 |            |                                   |                      |                     |                       |\n|  4 | S/ n                             | What should be in place before full roll out                                                                                                                            |                                                | Unit of measu re | Expected                                  | Actual                       | Variance        |            | Audit comment                     |                      | Management response |                       |\n|  5 | 1                                | Functional working group Pillar                                                                                                                                         |                                                | Workin g Group   | 1                                         | 1                            | 0               |            | Working Group minutes not availed |                      |                     |                       |\n|  6 | 2                                | Pillar manual                                                                                                                                                           |                                                | Manual           | 1                                         | 1                            | 0               |            | Availed                           |                      |                     |                       |\n|  7 | 3                                | MAAIF should have in place a functional agriculture extension system at the Parish level to support farmers                                                             |                                                |                  | Not specified by managemen t              | Not undertaken               |                 |            | Status reviewed not               |                      | Funds not released  |                       |\n|  8 | 4                                | Ensure that sufficient numbers of Production and Commercial Officers are recruited at the Districts to support the implementation of the PDM                            |                                                |                  | Not specified by managemen t              | Not undertaken               |                 |            | Status reviewed not               |                      | Funds not released  |                       |\n|  9 | 5                                | Establishment of a model demo of two heifers at Kibuku Primary School                                                                                                   |                                                | Model Farm       | 1                                         | 0                            | 1               |            | Not done                          |                      | Funds not released  |                       |\n| 10 | 6                                | Establishment of a                                                                                                                                                      |                                                | Model            | 1                                         | 0                            | 1               |            | Not done                          |                      | Funds not released  |                       |", "metadata": {"page": 19, "document_name": "MAAIF Report of Auditor General 2022", "headings": [], "type": "table"}}, {"content": "|    | 0          | 1                                                                                                 | 2                | 3          | 4          | 5          | 6          | 7                                                                        |\n|---:|:-----------|:--------------------------------------------------------------------------------------------------|:-----------------|:-----------|:-----------|:-----------|:-----------|:-------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | model farmer demo with two heifers in Kibuku district                                             | farm             | Unnamed: 3 | Unnamed: 4 | Unnamed: 5 | Unnamed: 6 | Unnamed: 7                                                               |\n|  1 | 7.0        | Establishment of a state of the art fish pond demo for a model farmer in Kibuku district          | Demo fish pond   | 1.0        | 0.0        | 1.0        | Not done   | Funds not released                                                       |\n|  2 | 8.0        | Organize stakeholder meetings sensitization awareness creation on PDM Pillar one for and regional | Meeting s        | 1.0        | 0.0        | 1.0        | Not done   | Funds not released                                                       |\n|  3 | 9.0        | Develop and print the Enterprise Selection Guide                                                  | Selectio n guide | 1.0        | 0.0        | 1.0        | Not done   | Developed but not printed & disseminated, pending availability of funds. |\n|  4 | 10.0       | Harmonized Kyankwanzi Retreat for DPOs, DVOs, DCDOs, DAOs, LCVs, CAOs and RDCs                    | Worksh op        | 1.0        | 0.0        | 1.0        | Not done   | Funds not released                                                       |\n|  5 | nan        | nan                                                                                               | nan              | nan        | nan        | nan        | nan        | nan                                                                      |", "metadata": {"page": 20, "document_name": "MAAIF Report of Auditor General 2022", "headings": [], "type": "table"}}, {"content": "|    | S/N   | Planned level    | Total planned Positions   | Total Positions filled up to date 2021/2022.   | Variance   | % Variance   |\n|---:|:------|:-----------------|:--------------------------|:-----------------------------------------------|:-----------|:-------------|\n|  0 | 1.0   | District Level   | 5,658                     | 963                                            | 4,695      | 83%          |\n|  1 | 2.0   | Municipal Level  | 241                       | 33                                             | 208        | 86%          |\n|  2 | 3.0   | Sub County Level | 3,376                     | 3,035                                          | 341        | 10%          |\n|  3 |       | Totals           | 9,275                     | 4,031                                          | 5,244      | 57%          |", "metadata": {"page": 21, "document_name": "MAAIF Report of Auditor General 2022", "headings": [], "type": "table"}}, {"content": "|    |   No | Observation                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            | Recommendation                                                                                                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 0 |  7.1 | of ICT Systems Development Lifecycle (SDLC) requires a systematic approach which includes; initiation, planning and execution. In addition, I made my assessment basing on PS/ST and NITA-U guidance on ICT developments which aim to promote rationalisation and avoid further development of isolated IT systems in MDAs and LGs. During the audit of MAAIF, I observed the following; A total of two (02) IT systems whose costs could not be established were not cleared by NITA-U. ii. The two (02) IT systems acquired above were not being optimally utilized by the Ministry. iii. A total of two (2) IT systems with un specified cost were not recorded in the assets register. Further, twenty-four (24) IT Hardware sampled were not recorded in the asset register in the format prescribed by the Accountant General, which required capturing; owner, designated custodian, specific identification of the asset, risk classification, date of purchase, acquisition cost, estimated useful life, physical location, and condition. iv. A total of three (3) IT systems of unspecified costing with different functions acquired through donations from Trade Mark East Africa, USAID and FAO were not properly recorded in the Assets register. v. I noted that the entity had not undertaken any system upgrade on the two (2) systems procured during the years Procurement/Development Use Software/Licenses (IT Systems) and Equipment and The i. | advised the Accounting Officer to enhance controls and improve compliance with the policies and guidelines. I |", "metadata": {"page": 24, "document_name": "MAAIF Report of Auditor General 2022", "headings": [], "type": "table"}}, {"content": "|    | No                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   | Observation                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         | Recommendation                                                                                                                           |\n|---:|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | under review may to duplication of acquisition, procurement of non-compatible solutions and equipment; and general deviation from Government\u2019s efforts to rationalize resources for better service delivery. lead Accounting Officer explained that the two systems in question are being revised to form one single system and Clearance from NITA-U shall be sought for future ICT procurements. He also stated that a Senior Officer had been assigned the role of updating the ICT Asset Register as per Accountant General\u2019s prescription Systems while maintenance and upgrades shall continue to be upheld to preserve integrity and availability of data and the systems. Non-compliance The |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |                                                                                                                                          |\n|  1 | 7.2                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  | Disposal and Decommissioning of ICT Assets 15.11.1 of the TIs, 2017, PPDA Act, 2003 (as amended) and PPDA Regulations, 2014 together with the PFMA, 2015 require MDAs and LGs to efficiently and transparently dispose assets as recommended. However, I noted; i. Twenty-nine (29) IT equipment whose cost could not be established recommended for disposal by board of survey report were not disposed. disposal of IT assets leads to further diminution in value and loss to government. Accounting Officer explained that the Ministry does not have sufficient budget to purchase new It equipment and as a result, the old items continue to be used. Paragraph Delayed The | advised the Accounting Officer to consider disposing off the ICT assets in accordance with the recommendations of Survey. the Board of I |", "metadata": {"page": 25, "document_name": "MAAIF Report of Auditor General 2022", "headings": [], "type": "table"}}, {"content": "|    |   No | Observation                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              | Recommendation                                                                                                                                               |\n|---:|-----:|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |  7.3 | ICT Governance IT governance entails leadership, structures, and processes that enable an organization to make decisions to ensure that its IT sustains and extends its strategies and objectives. However, a review of the ICT governance structure of the entity revealed that; i. There were no specific structures that steer and oversee ICT implementation. In addition, there was no evidence of representation in top management. ii. The approved staff structure has a total of six (6) approved positions out of which four (4) are filled with the required qualifications representing 67%. iii. A review of Internal Audit, and follow up of Auditor General\u2019s prior year reports and ICT directives and guidance, revealed that there is no appropriate follow-up of issues raised regarding ICT weaknesses iv. There was no IT risk management framework/policy at MAAIF. I further noted that there was no risk register. v. There was no business continuity plan, contrary to Section | advised the Accounting Officer to institute governance policies, structures to effectively manage ICT investments in consultation with other stakeholders. I |", "metadata": {"page": 25, "document_name": "MAAIF Report of Auditor General 2022", "headings": [], "type": "table"}}, {"content": "|    | No                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           | Observation   | Recommendation   |\n|---:|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:--------------|:-----------------|\n|  0 | 4.6 of the National Information Security Policy 2014. of ICT governance structures hampers formulation of appropriate ICT policies, strategies and real time upgrade of ICT interventions. In addition, it may lead to misalignment of IT investments with the overall entity strategic objectives. Accounting Officer promised to strengthen governance structures at the Ministry to manage ICT investments in consultation with other stakeholders. He also confirmed that a draft ICT Policy is being developed and once approved, it will guide the risk management process for IT systems. Absence The |               |                  |", "metadata": {"page": 26, "document_name": "MAAIF Report of Auditor General 2022", "headings": [], "type": "table"}}, {"content": "|    |   No | Observation                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 | Recommendation                                                                                                                                                                                                        |\n|---:|-----:|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |  8.1 | Plans) Regulations, 2018 requires Planning & Budgeting for Land Acquisition Regulation 25 (1) of The National Planning Authority (Development a decentralised planning institution to prepare a development plan highlighting the development needs of the institution. In addition, Instruction 3.9.5 of the Treasury Instructions, 2017 requires the budget estimates to be based on the pre- determined objectives and outputs as provided in the strategic plans of the sector/entity. I noted that the Ministry acquired 1,342.61 hectares of Land at UGX.36.252Bn in the period under review (2018/19-2021/22). However, I could not ascertain whether the acquired land was over or under the planned requirements because the Ministry strategic plan (2015/2016-2019/2020) did not quantify the planned acreage of land. The Ministry budgeted to acquire unspecified acreage of land at a cost of UGX.38.793Bn in the Financial years 2018/19- 2021/22, out of which UGX.36.316Bn was availed for Land acquisition representing 93.6% performance. Further, of the availed UGX.36.31Bn, UGX.36.252Bn (99.8%) was spent by the Ministry during the period under review resulting in under absorption of UGX.0.064Bn. Unplanned acquisitions may result into sub-optimal expenditure as well as idle chunks of land. The Accounting Officer promised to engage MoFPED and ensure that funds are availed as planned. | advised the Accounting Officer to in future quantify planned acreage in the strategic plans to ensure that subsequent budgets are in line with the strategic objectives set out the Ministry\u2019s development plan. in I |\n|  1 |  8.2 | Irregular Procurement of Land Instruction 8.10.3 of the Treasury Instruction, 2017 requires an Accounting Officer to ensure that the public procurement management process is in accordance with the PPDA Act. A review of the procurement plan, reports, payment file and Land inventory revealed the following; \uf0b7 The Ministry acquired 1,342.61 hectares costing UGX.36.252Bn in the period under review (2018/19- 2021/22) using direct procurement without the approval of the Contracts Committee contrary to Section 85 (2) of                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       | advised the Accounting Officer to ensure that future land acquisitions are done as per the PPDA Guidelines. I                                                                                                         |", "metadata": {"page": 26, "document_name": "MAAIF Report of Auditor General 2022", "headings": [], "type": "table"}}, {"content": "|    | No                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        | Observation                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   | Recommendation                                                                                                                                                          |\n|---:|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | the PPDA Act, 2003. \uf0b7 The Ministry acquired 1,081.9 hectares of land for the Oil Palm project at UGX.30.51Bn above the 200m threshold without the Attorney General\u2019s clearance contrary to Article 119(5) the Constitution of Uganda, 1995. Land procurement may result into acquisition of land at higher costs, diversion of funds to fund land acquisitions and committing Government on unfavourable terms. Management explained that the land acquired under oil palm project has to meet certain suitability factors to favour oil palm growing, Settlement pattern (sparsely populated areas) and geographical setting (around water bodies). In addition, management explained that land acquired under the PISD and Aquaculture project was to compensate project affected persons which doesn\u2019t follow the usual procurement methods. Irregular |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |                                                                                                                                                                         |\n|  1 | 8.3                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       | Non-Involvement of ULC during Land Acquisition Section 49 (b) of the Land Act, Cap 227, states that: The Uganda Land Commission shall hold and manage any land in Uganda which is vested in or acquired by the Government in accordance with the Constitution. Paragraph 5.2.5 of the GoU Asset Management Framework and Guidelines 2020, issued by the Accountant General requires the Uganda Land Commission to be informed of the land acquisition by other entities so as to update the GOU comprehensive Land register. I noted that all the 1,342.61 hectares were purchased by the Ministry without evidence of involvement or approval of ULC in the acquisition of land. Non-involvement of the Uganda Land Commission by the Ministry in land acquisition affects the effective management of Public Land by ULC. The Accounting Officer explained that the Uganda Land Commission is informed about land acquisition by MAAIF to aid updating the GOU Comprehensive Land register; however no evidence was availed to that effect. | advised the Accounting Officer to always notify the Uganda Land Commission and obtain approval prior to any Land acquisition for effective management Public Land. of I |", "metadata": {"page": 27, "document_name": "MAAIF Report of Auditor General 2022", "headings": [], "type": "table"}}, {"content": "|    |   No | Observation                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        | Recommendation                                                                     |\n|---:|-----:|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:-----------------------------------------------------------------------------------|\n|  0 |  8.4 | Failure to Transfer Land into the Custody of ULC Section 49 of the Land Act Cap 227 requires the Uganda Land Commission to hold and manage all the land in Uganda which is vested in or acquired by the Government including land acquired by the Government abroad. Instruction 16.13.11 of the Treasury Instruction, 2017 requires that for land, a government entity shall be considered to have control if it has the title. According to the Instruction, the title of government land is usually with the Uganda Land Commission. I was not able to verify if the land titles for the four (4) pieces of land measuring approximately 41.844 hectares with a cost of UGX.32.27Bn that management indicated were titled and jointly owned/held with ULC since the physical titles were not availed for verification. The failure to transfer all government land into the custody of ULC is irregular and affects the Government\u2019s ability to effectively manage Public Land. | advised the Accounting Officer to avail copies of these titles for verification. I |", "metadata": {"page": 27, "document_name": "MAAIF Report of Auditor General 2022", "headings": [], "type": "table"}}, {"content": "|    | No                                                                                                                                                | Observation                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       | Recommendation                                                                                                                                                                                           |\n|---:|:--------------------------------------------------------------------------------------------------------------------------------------------------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | The Accounting officer explained that this Land must have been transferred to the Private Investors and requested for more clarity on the matter. |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |                                                                                                                                                                                                          |\n|  1 | 8.5                                                                                                                                               | Utilization of Land for Delivery of Services Instruction 16.13.12 of the Treasury Instruction, 2017 requires that to control an asset, a government entity usually be the predominant user of the asset. noted that eighty-one (81) pieces of land measuring approximately 260.69 hectares (2%) were not used in accordance with the approved purpose set out in the strategic plan. Instead of using the land for oil palm development, some funds were used to acquire Land for compensation of Project Affected Persons under Irrigation Scheme Development in Central and Eastern Uganda (PISD) Project and Promoting commercial aquaculture in Uganda Project. also noted that 27 pieces of land measuring 61.856 hectares (44%) valued at UGX.1.865Bn (Initial cost) out of the sampled 62 pieces with unknown acreage were not utilized by the Ministry at the time of Audit. Use of land for unplanned purposes defeats the purpose for acquisition which may affect the entity\u2019s ability to achieve its intended objectives and Un-utilized land is susceptible to encroachment. Accounting Officer explained that according to the MAAIF strategic Plans, land is acquired for various purposes including oil palm development, irrigation schemes and aqua parks among others. However, my review of the strategic plan revealed only provision for Oil palm development. the Accounting officer explained that MAAIF had not had a robust programme to utilize all its pieces of land for production and other purposes until this year when Cabinet directed on the need to increase production for Food and Animal Feed Security and associated off taking activities which Programme has started with public land managed by Government Agencies. I I The Further, | that advised the Accounting Officer to ensure the Ministry acquired land is used only for the planned purpose as per the strategic plan and that all land owned the Ministry is optimally utilized. by I |", "metadata": {"page": 28, "document_name": "MAAIF Report of Auditor General 2022", "headings": [], "type": "table"}}, {"content": "|    |   No | Observation                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              | Recommendation                                                                    |\n|---:|-----:|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:----------------------------------------------------------------------------------|\n|  0 |  8.6 | Register of Leased Land 8.4.4 of the GoU Asset Management Framework and Guidelines, 2020 requires a schedule of land or any other asset disposed through a lease arrangement to be maintained following the prescribed format. noted that whereas MAAIF leased out three (3) pieces of land measuring approximately seventeen (17) hectares during the period under review, the Ministry lacked a lease register documenting the total leased land for full disclosure making it difficult to confirm whether the three pieces had been recorded in the lease file held by ULC. This was attributed to the improper management of the leased I Guideline | advised the Accounting Officer to put in place an updated leased land register. I |", "metadata": {"page": 28, "document_name": "MAAIF Report of Auditor General 2022", "headings": [], "type": "table"}}, {"content": "|    | No                                                                                                                                                                                                                                                                                                                                                                                                                                            | Observation                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     | Recommendation                                                                                                                              |\n|---:|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | land and the leasing process. The failure to have an updated leased land register affects the entity\u2019s ability to properly manage the public land, which may result into loss of revenue and or fraud. The Accounting Officer acknowledged the anomaly and promised that a lease register documenting the total leased land for full disclosure shall be maintained and updated with ULC once surveying and titling of the land is finalised. |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |                                                                                                                                             |\n|  1 | 8.7                                                                                                                                                                                                                                                                                                                                                                                                                                           | Irregular allocation of Land by District Land Boards (DLB) Regulation 23 (1) of the Land Regulations, 2004 on procedure in connection with allocation of land by the board requires a person to apply to the board to be allocated land in the district which is not owned by any person or authority. In addition, Regulation 23 (2) of the Land Regulations, 2004 requires the Commission to advertise the application by giving notice in a newspaper with wide circulation to draw the attention of persons likely to be affected by the application, invite any person to comment on or object to the application and thereafter determine whether the applicant should be allocated the land for which the application is made. I noted that the District Land Boards allocated/leased 3 pieces of land measuring approximately 17 hectares that it did not have control over. I further observed that the Pieces of land were allocated without advertising or drawing attention to persons likely to be affected by the applications. in lease management processes could potentially lead to loss of revenue and public land. The Accounting Officer explained that on several occasions, districts allocate Ministry land without the Ministry\u2019s knowledge. In cases where the Ministry has learnt of this unfortunate occurrence, action has been taken, mainly to cancel titles issued in error. \uf0b7 \uf0b7 Irregularities | I advised the Accounting Officer to ensure that all titles under the control of DLB bear the entity\u2019s name as user/beneficiary of the Land. |", "metadata": {"page": 29, "document_name": "MAAIF Report of Auditor General 2022", "headings": [], "type": "table"}}, {"content": "|    | Outstanding balance as at 30 th June 2021 (UGX)   |   Budget 2021/2022 (UGX) for FY | Variance (UGX)   |\n|---:|:--------------------------------------------------|--------------------------------:|:-----------------|\n|  0 | 549,272,513                                       |                               0 | 549,272,513      |", "metadata": {"page": 30, "document_name": "MAAIF Report of Auditor General 2022", "headings": [], "type": "table"}}, {"content": "|    | S.N   | Case Referenc e            | Details                                                     | Date of Decision     | Awarded amount(UG X)   | Interest accrued (UGX)             | Total amount (UGX)   |\n|---:|:------|:---------------------------|:------------------------------------------------------------|:---------------------|:-----------------------|:-----------------------------------|:---------------------|\n|  0 | 1.0   | Civil suit No. 322 of 1994 | Namuyanja Olivia and Others Versus Attorney General         | 25 th April 2019     | 280,000,000            | 33,600,000 as at 21 st August 2021 | 313,602,042          |\n|  1 | 2.0   | Civil Suit NO.047 of 2014: | Ambitious Construction Limited Attorney General. co. Versus | 12 th Decembe r 2019 | 69,224,171             | 138,448,342                        | 207,672,513          |\n|  2 |       |                            | Total                                                       |                      |                        | 172,048,342                        | 521,274,555          |", "metadata": {"page": 31, "document_name": "MAAIF Report of Auditor General 2022", "headings": [], "type": "table"}}, {"content": "|    | S/N   | Directorate/department                                     |   Approved |   Filled |   Vacant | Percentage   |\n|---:|:------|:-----------------------------------------------------------|-----------:|---------:|---------:|:-------------|\n|  0 | 1.0   | Directorate of Animal resources                            |        207 |      120 |       87 | 42%          |\n|  1 | 2.0   | Directorate of Crop resources                              |        156 |       98 |       58 | 37%          |\n|  2 | 3.0   | Directorate of Fisheries                                   |        122 |       76 |       46 | 38%          |\n|  3 | 4.0   | Directorate of Agricultural Extension Service              |         43 |       30 |       13 | 30%          |\n|  4 | 5.0   | Department of agriculture infrastructure and mechanization |         39 |       28 |       11 | 28%          |\n|  5 | 6.0   | Fisheries training institute                               |         63 |       40 |       23 | 37%          |\n|  6 | 7.0   | Bukalasa agricultural college                              |        120 |      103 |       17 | 14%          |\n|  7 | 8.0   | National Farmers Leadership Centre                         |         49 |       30 |       19 | 39%          |\n|  8 | 9.0   | Finance and Administration                                 |        146 |      127 |       19 | 13%          |\n|  9 |       | Total                                                      |        945 |      652 |      293 | 31%          |", "metadata": {"page": 32, "document_name": "MAAIF Report of Auditor General 2022", "headings": [], "type": "table"}}, {"content": "|    | NO   | Employee ID   | Employee Name         | Retirement date/death date (A)   | Month payroll was accessed (B)   | Time taken (days) to access the payroll C=(B-A)   |\n|---:|:-----|:--------------|:----------------------|:---------------------------------|:---------------------------------|:--------------------------------------------------|\n|  0 | 1.0  | 57567         | Albert Stephen Muwaya | 16/08/2021                       | Mar-22                           | 211                                               |\n|  1 | 2.0  | 57664         | Godfrey Sunday        | 23/04/2022                       | Yet to access                    | 114 (by end of Aug 2022)                          |\n|  2 |      | Total         |                       |                                  |                                  | 325                                               |\n|  3 |      | Average       |                       |                                  |                                  | 162.50                                            |", "metadata": {"page": 34, "document_name": "MAAIF Report of Auditor General 2022", "headings": [], "type": "table"}}, {"content": "|    |   Account | Account Type          | Revised Budget (\u2018000,000)   | Releases (\u2018000,000)   |   Payment (\u2018000,000) | Unspent (\u2018000,000)   | Remarks                                            |\n|---:|----------:|:----------------------|:----------------------------|:----------------------|---------------------:|:---------------------|:---------------------------------------------------|\n|  0 |    224006 | Agricultural supplies | 1,750                       | 1,750                 |                  333 | 1,417                | Unspent balanced returned to the consolidated fund |", "metadata": {"page": 36, "document_name": "MAAIF Report of Auditor General 2022", "headings": [], "type": "table"}}, {"content": "|    | Account    | Account Type              | Revised Budget (\u2018000,000)   | Releases (\u2018000,000)   | Payment (\u2018000,000)   | Unspent (\u2018000,000)   | Remarks                                                                                                                                                                                    |\n|---:|:-----------|:--------------------------|:----------------------------|:----------------------|:---------------------|:---------------------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Unnamed: 0 | at year end.              | Unnamed: 2                  | Unnamed: 3            | Unnamed: 4           | Unnamed: 5           | Unnamed: 6                                                                                                                                                                                 |\n|  1 | 227001     | Travel Inland             | 200                         | 160                   | 160                  | -                    | Funds spent on and of the sensitizing farmers, training trainers for March-June planting season although there was no distribution of seedlings made for the period \u2013 wasteful expenditure |\n|  2 | 227004     | Fuel, Lubricants and Oils | 50                          | 45                    | 45                   | -                    |                                                                                                                                                                                            |\n|  3 | Total      |                           | 2,000                       | 1,955                 | 538                  | 1,417                |                                                                                                                                                                                            |", "metadata": {"page": 37, "document_name": "MAAIF Report of Auditor General 2022", "headings": [], "type": "table"}}, {"content": "|    | 0                          | 1                                                     | 2                                     | 3                      | 4                                         | 5                              | 6                                                                 | 7                                     | 8                      | 9                                          | 10                                         | 11                                           | 12                              | 13                                                                | 14                                    | 15                   | 16                                      |\n|---:|:---------------------------|:------------------------------------------------------|:--------------------------------------|:-----------------------|:------------------------------------------|:-------------------------------|:------------------------------------------------------------------|:--------------------------------------|:-----------------------|:-------------------------------------------|:-------------------------------------------|:---------------------------------------------|:--------------------------------|:------------------------------------------------------------------|:--------------------------------------|:---------------------|:----------------------------------------|\n|  0 | Fully Implemented Out-puts | Unnamed: 1                                            | Unnamed: 2                            | Unnamed: 3             | Unnamed: 4                                | Partially Implemented Out-Puts | Unnamed: 6                                                        | Unnamed: 7                            | Unnamed: 8             | Unnamed: 9                                 | Unnamed: 10                                | Unnamed: 11                                  | Out-puts not Implemented at all | Unnamed: 13                                                       | Unnamed: 14                           | Unnamed: 15          | Unnamed: 16                             |\n|  1 | N o.                       | Out-put                                               | Total Out- put expenditur e UGX \u2018000\u201d | Tot al No acti viti es | of Numbe r fully implem ented activiti es | No.                            | Out-put                                                           | Total Out- put expenditur e UGX \u2018000\u201d | Tot al No act ivit ies | Num ber of fully impl eme nted activ ities | No of partial ly imple mente d activiti es | No of activiti es that were not implem ented | N o.                            | Out-put                                                           | Total Out- put expenditur e UGX \u2018000\u201d | Total No activi ties | fully Number of impleme nted activities |\n|  2 | 1                          | 3: production technology promotion Crop               | 695,153                               | 1                      | 1                                         | 1                              | Output: 05 Vector and disease control measures                    | 19,136,328                            | 5                      | 4                                          | 1                                          | 0                                            | 1                               | Purchase Motor and 75: of Vehicles Other Transport Equipment      | 200,000                               | 1                    | 0                                       |\n|  3 | 2                          | 5: nutrition security Food and                        | 151,564                               | 2                      | 2                                         | 2                              | 5: Creating and Enabling environment for Agriculture              | 6,762,943                             | 5                      | 4                                          | 1                                          | 0                                            | 2                               | 7: Promotion of Production & Productivity of priority commodities | 537,670                               | 1                    | 0                                       |\n|  4 | 3                          | Agricultural co- 3: extension ordination strengthened | 603,771                               | 3                      | 3                                         | 3                              | 7: Promotion of Production & Productivity of priority commodities | 620,019                               | 1                      | 0                                          | 1                                          | 0                                            | nan                             | nan                                                               | nan                                   | nan                  | nan                                     |\n|  5 | 4                          | 5: Provision of Value Addition extension services     | 1,651,499                             | 3                      | 3                                         | 4                              | 7: Promotion of priority animal products and productivity         | 939,677                               | 4                      | 3                                          | 1                                          | 0                                            | nan                             | nan                                                               | nan                                   | nan                  | nan                                     |\n|  6 | 5                          | 4: Promotion of sustainable fisheries                 | 525,594                               | 3                      | 3                                         | 5                              | 4: Promotion of sustainable fisheries                             | 2,329,869                             | 5                      | 4                                          | 1                                          | 0                                            | nan                             | nan                                                               | nan                                   | nan                  | nan                                     |\n|  7 | 6                          | 4: Promotion of sustainable fisheries                 | 594,118                               | 3                      | 3                                         | 6                              | 6: Improved market access for livestock                           | 436,114                               | 3                      | 1                                          | 2                                          | 0                                            | nan                             | nan                                                               | nan                                   | nan                  | nan                                     |", "metadata": {"page": 40, "document_name": "MAAIF Report of Auditor General 2022", "headings": [], "type": "table"}}, {"content": "|    | 0                          | 1                                                            | 2                                     | 3                      | 4                                         | 5                              | 6                                                    | 7                                     | 8                      | 9                                          | 10                                         | 11                                           | 12                              | 13          | 14                                    | 15                   | 16                                      |\n|---:|:---------------------------|:-------------------------------------------------------------|:--------------------------------------|:-----------------------|:------------------------------------------|:-------------------------------|:-----------------------------------------------------|:--------------------------------------|:-----------------------|:-------------------------------------------|:-------------------------------------------|:---------------------------------------------|:--------------------------------|:------------|:--------------------------------------|:---------------------|:----------------------------------------|\n|  0 | Fully Implemented Out-puts | Unnamed: 1                                                   | Unnamed: 2                            | Unnamed: 3             | Unnamed: 4                                | Partially Implemented Out-Puts | Unnamed: 6                                           | Unnamed: 7                            | Unnamed: 8             | Unnamed: 9                                 | Unnamed: 10                                | Unnamed: 11                                  | Out-puts not Implemented at all | Unnamed: 13 | Unnamed: 14                           | Unnamed: 15          | Unnamed: 16                             |\n|  1 | N o.                       | Out-put                                                      | Total Out- put expenditur e UGX \u2018000\u201d | Tot al No acti viti es | of Numbe r fully implem ented activiti es | No.                            | Out-put                                              | Total Out- put expenditur e UGX \u2018000\u201d | Tot al No act ivit ies | Num ber of fully impl eme nted activ ities | No of partial ly imple mente d activiti es | No of activiti es that were not implem ented | N o.                            | Out-put     | Total Out- put expenditur e UGX \u2018000\u201d | Total No activi ties | fully Number of impleme nted activities |\n|  2 | and livestock products     |                                                              |                                       |                        |                                           |                                |                                                      |                                       |                        |                                            |                                            |                                              |                                 |             |                                       |                      |                                         |\n|  3 | 7                          | 4: Promotion of sustainable fisheries                        | 680,180                               | 3                      | 3                                         | 7                              | 83: Fisheries Infrastructure Construction            | 649,504                               | 2                      | 1                                          | 0                                          | 1                                            |                                 |             |                                       |                      |                                         |\n|  4 | 8                          | 3: Crop production technology promotion                      | 500,000                               | 1                      | 1                                         | 8                              | 80: Livestock Infrastructure Construction            | 480,000                               | 4                      | 2                                          | 2                                          | 0                                            |                                 |             |                                       |                      |                                         |\n|  5 | 9                          | 71: Acquisition of Land by Government                        | 4,097,000                             | 1                      | 1                                         | 9                              | Creating and Enabling environment for Agriculture 5: | 170,000                               | 2                      | 1                                          | 1                                          | 0                                            |                                 |             |                                       |                      |                                         |\n|  6 | 10                         | along 2: Quality Assurance systems the value chain           | 1,783,594                             | 3                      | 3                                         | 10                             | Support for Agricultural Training Institutions 53:   | 350,000                               | 1                      | 0                                          | 1                                          | 0                                            |                                 |             |                                       |                      |                                         |\n|  7 | 11                         | 5: Vector and disease control measures                       | 4,582,594                             | 3                      | 3                                         |                                | Total                                                | 31,874,455                            | 32                     | 20                                         | 11                                         | 1                                            |                                 |             |                                       |                      |                                         |\n|  8 | 12                         | 9: Vector and disease control in priority animal commodities | 3,657,244                             | 5                      | 5                                         |                                |                                                      |                                       |                        |                                            |                                            |                                              |                                 |             |                                       |                      |                                         |\n|  9 | 13                         | 55: Transfer to Uganda Veterinary Board                      | 250,000                               | 2                      | 2                                         |                                |                                                      |                                       |                        |                                            |                                            |                                              |                                 |             |                                       |                      |                                         |\n| 10 | 14                         | 2: Fisheries Quality Assurance and standards                 | 1,000,000                             | 2                      | 2                                         |                                |                                                      |                                       |                        |                                            |                                            |                                              |                                 |             |                                       |                      |                                         |\n| 11 | 15                         | 4: Promotion of                                              | 345,000                               | 3                      | 3                                         |                                |                                                      |                                       |                        |                                            |                                            |                                              |                                 |             |                                       |                      |                                         |", "metadata": {"page": 41, "document_name": "MAAIF Report of Auditor General 2022", "headings": [], "type": "table"}}, {"content": "|    | 0                          | 1                                                          | 2                                     | 3                      | 4                                         | 5                              | 6          | 7                                     | 8                      | 9                                          | 10                                         | 11                                           | 12                              | 13          | 14                                    | 15                   | 16                                      |\n|---:|:---------------------------|:-----------------------------------------------------------|:--------------------------------------|:-----------------------|:------------------------------------------|:-------------------------------|:-----------|:--------------------------------------|:-----------------------|:-------------------------------------------|:-------------------------------------------|:---------------------------------------------|:--------------------------------|:------------|:--------------------------------------|:---------------------|:----------------------------------------|\n|  0 | Fully Implemented Out-puts | Unnamed: 1                                                 | Unnamed: 2                            | Unnamed: 3             | Unnamed: 4                                | Partially Implemented Out-Puts | Unnamed: 6 | Unnamed: 7                            | Unnamed: 8             | Unnamed: 9                                 | Unnamed: 10                                | Unnamed: 11                                  | Out-puts not Implemented at all | Unnamed: 13 | Unnamed: 14                           | Unnamed: 15          | Unnamed: 16                             |\n|  1 | N o.                       | Out-put                                                    | Total Out- put expenditur e UGX \u2018000\u201d | Tot al No acti viti es | of Numbe r fully implem ented activiti es | No.                            | Out-put    | Total Out- put expenditur e UGX \u2018000\u201d | Tot al No act ivit ies | Num ber of fully impl eme nted activ ities | No of partial ly imple mente d activiti es | No of activiti es that were not implem ented | N o.                            | Out-put     | Total Out- put expenditur e UGX \u2018000\u201d | Total No activi ties | fully Number of impleme nted activities |\n|  2 | sustainable fisheries      |                                                            |                                       |                        |                                           |                                |            |                                       |                        |                                            |                                            |                                              |                                 |             |                                       |                      |                                         |\n|  3 | 16                         | 83: Fisheries Infrastructure Construction                  | 537,500                               | 1                      | 1                                         |                                |            |                                       |                        |                                            |                                            |                                              |                                 |             |                                       |                      |                                         |\n|  4 | 17                         | 72: Government Buildings and Administrative Infrastructure | 400,000                               | 4                      | 4                                         |                                |            |                                       |                        |                                            |                                            |                                              |                                 |             |                                       |                      |                                         |\n|  5 | 18                         | 52: Farmers Leadership Centre National                     | 1,091,956                             | 6                      | 6                                         |                                |            |                                       |                        |                                            |                                            |                                              |                                 |             |                                       |                      |                                         |\n|  6 |                            | Totals                                                     | 23,146,76 7                           | 49                     | 49                                        |                                |            |                                       |                        |                                            |                                            |                                              |                                 |             |                                       |                      |                                         |", "metadata": {"page": 42, "document_name": "MAAIF Report of Auditor General 2022", "headings": [], "type": "table"}}, {"content": "|    | Invoice Number   | Description                                                                                                          | Distribution Amount   |   Code Charged | Account Name charged             |   Code that should have been charged | Account Name that should have been charged                 |\n|---:|:-----------------|:---------------------------------------------------------------------------------------------------------------------|:----------------------|---------------:|:---------------------------------|-------------------------------------:|:-----------------------------------------------------------|\n|  0 | D295/01/22       | Lpo.No.7405- Procurement Of A Printer.                                                                               | 4,194,915             |         221001 | Advertising and Public Relations |                               221008 | Computer supplies and Information Technology (IT) Services |\n|  1 | R279/02/22       | Construction Of A Demonstration Fish Farming Site In Serere Zardi                                                    | 3,000,000             |         221001 | Advertising and Public Relations |                               281504 | Monitoring, supervision & appraisal of capital works       |\n|  2 | R280/02/22       | Construction Of A Demonstration Fish Farming Site In Serere Zardi                                                    | 3,270,000             |         221001 | Advertising and Public Relations |                               281504 | Monitoring, supervision & appraisal of capital works       |\n|  3 | D772/06/22       | To Carry Out Monitoring Activity Of The Implementation Of The Labour Saving Technology Project In Selected District. | 4,011,000             |         221001 | Advertising and Public Relations |                               281504 | Monitoring, supervision & appraisal of capital works       |\n|  4 | D771/06/22       | To Carry Out Monitoring Activity Of The Implementation Of The Labour Saving Technology Project In Selected District. | 4,000,000             |         221001 | Advertising and Public Relations |                               281504 | Monitoring, supervision & appraisal of capital works       |", "metadata": {"page": 42, "document_name": "MAAIF Report of Auditor General 2022", "headings": [], "type": "table"}}, {"content": "|    | Invoice Number   | Description                                                                                                                                                        | Distribution Amount   |   Code Charged | Account Name charged             |   Code that should have been charged | Account Name that should have been charged   |\n|---:|:-----------------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------|:----------------------|---------------:|:---------------------------------|-------------------------------------:|:---------------------------------------------|\n|  0 | D39/10/21        | Facilitation For Conducting Farmer Education Programs In The Dlgs And With Farmers On The Media Stations                                                           | 3,481,000             |         221001 | Advertising and Public Relations |                               227001 | Travel inland                                |\n|  1 | D27/10/21        | Facilitation For Conducting Farmer Education Programs In The Dlgs And With Farmers On The Media Stations                                                           | 3,240,500             |         221001 | Advertising and Public Relations |                               227001 | Travel inland                                |\n|  2 | D38/10/21        | Facilitation For Conducting Farmer Education Programs In The Dlgs And With Farmers On The Media Stations                                                           | 3,000,000             |         221001 | Advertising and Public Relations |                               227001 | Travel inland                                |\n|  3 | D28/10/21        | Facilitation For Conducting Farmer Education Programs In The Dlgs And With Farmers On The Media Stations                                                           | 3,240,000             |         221001 | Advertising and Public Relations |                               227001 | Travel inland                                |\n|  4 | R147/05/22       | Facilitate Field Assessment Of Mitsobishi Sugar Estate In Kween District                                                                                           | 4,425,000             |         221001 | Advertising and Public Relations |                               227001 | Travel inland                                |\n|  5 | D543/06/22       | Facilitate Tsetse Survey In Hoima, Bulisa And Masind Districts                                                                                                     | 3,407,000             |         221001 | Advertising and Public Relations |                               227001 | Travel inland                                |\n|  6 | D544/06/22       | Facilitate Tsetse Survey In Hoima, Bulisa And Masind Districts                                                                                                     | 3,107,000             |         221001 | Advertising and Public Relations |                               227001 | Travel inland                                |\n|  7 | D798/06/22.      | Facilitation Review Of Project Activitie In Karamoja.                                                                                                              | 4,850,000             |         221001 | Advertising and Public Relations |                               227001 | Travel inland                                |\n|  8 | D799 /06/22.     | Facilitation Review Of Project Activities.                                                                                                                         | 4,900,000             |         221001 | Advertising and Public Relations |                               227001 | Travel inland                                |\n|  9 | D799./06/22      | Facilitation Review Of Project Activities.                                                                                                                         | 4,900,000             |         221001 | Advertising and Public Relations |                               227001 | Travel inland                                |\n| 10 | D1157/06/22.     | Participate In The Field Days Under Naro-Naccri Technology Adoption Demonstrations In Rice And Maize Growing Districts Of Gulu, Oyam, Pader And Masindi Districts. | 3,564,000             |         221001 | Advertising and Public Relations |                               227001 | Travel inland                                |\n| 11 | D1495/06/22      | Profiling And Identifying Small And Medium Enterprises Sme In Agriculture Section In Areas Of Central, Eastern, Western And Northern Uganda.                       | 4,260,000             |         221001 | Advertising and Public Relations |                               227001 | Travel inland                                |\n| 12 | D1493/06/22      | Profiling And Identifying Small And Medium Enterprises Sme In Agriculture Section In Areas Of Central, Eastern, Western And Northern Uganda.                       | 4,260,000             |         221001 | Advertising and Public Relations |                               227001 | Travel inland                                |\n| 13 | D1494/06/22      | Profiling And Identifying Small And Medium Enterprises Sme In Agriculture Section In Areas Of Central, Eastern, Western And Northern Uganda.                       | 4,260,000             |         221001 | Advertising and Public Relations |                               227001 | Travel inland                                |\n| 14 | D1492/06/22      | Profiling And Identifying Small And Medium Enterprises Sme In Agriculture Section In Areas Of Central, Eastern, Western And Northern Uganda.                       | 4,260,000             |         221001 | Advertising and Public Relations |                               227001 | Travel inland                                |", "metadata": {"page": 43, "document_name": "MAAIF Report of Auditor General 2022", "headings": [], "type": "table"}}, {"content": "|    | Invoice Number   | Description                                                                              | Distribution Amount   |   Code Charged | Account Name charged             |   Code that should have been charged | Account Name that should have been charged   |\n|---:|:-----------------|:-----------------------------------------------------------------------------------------|:----------------------|---------------:|:---------------------------------|-------------------------------------:|:---------------------------------------------|\n|  0 | D1194/06/22.     | To Facilitate Annual Inspection Of Hmh Bow Commercial Broiler Farms In Nakaseke District | 3,448,000             |         221001 | Advertising and Public Relations |                               227001 | Travel inland                                |", "metadata": {"page": 43, "document_name": "MAAIF Report of Auditor General 2022", "headings": [], "type": "table"}}, {"content": "|    | Invoice Number   | Description                                                                                                                                                                                                              | Distribution Amount   |   Code Charged | Account Name charged             |   Code that should have been charged | Account Name that should have been charged           |\n|---:|:-----------------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:----------------------|---------------:|:---------------------------------|-------------------------------------:|:-----------------------------------------------------|\n|  0 | D1193/06/22.     | To Facilitate Annual Inspection Of Sr.Afro Chicks Farmers In Nakaseke District.                                                                                                                                          | 3,613,000             |         221001 | Advertising and Public Relations |                               227001 | Travel inland                                        |\n|  1 | D1187/06/22.     | To Facilitate Monitoring And Supervision Of Border Post Inspection And Certification.                                                                                                                                    | 3,025,000             |         221001 | Advertising and Public Relations |                               227001 | Travel inland                                        |\n|  2 | D1189/06/22.     | To Monitor Complian To Animal Movement Control In Districts Where Non Compliance Has Been Suspected.                                                                                                                     | 4,025,000             |         221001 | Advertising and Public Relations |                               227001 | Travel inland                                        |\n|  3 | D1301/06/22.     | To Monitor Compliance To Animal Movement Control In District Where Non Compliance Has Been Suspected.                                                                                                                    | 3,800,000             |         221001 | Advertising and Public Relations |                               227001 | Travel inland                                        |\n|  4 | D1019/06/22      | Stakeholder Engagements For Rolling Out E-Diary For Agricultural Extension Officers In Dlgs Of Masaka Kalungu Mpigi Rakai Kyotera                                                                                        | 4,487,900             |         221001 | Advertising and Public Relations |                               221002 | Workshops and Seminars                               |\n|  5 | D1017/06/22      | Stakeholder Engagements For Rolling Out E-Diary For Agricultural Extension Officers In Dlgs Of Masaka Kalungu Mpigirakai Kyotera                                                                                         | 4,800,000             |         221001 | Advertising and Public Relations |                               221002 | Workshops and Seminars                               |\n|  6 | D1018/06/22      | Stakeholder Engagements For Rolling Out E-Diary For Agricultural Extension Officers In Dlgs Of Masaka Kalungu Mpigirakai Kyotera                                                                                         | 3,720,000             |         221001 | Advertising and Public Relations |                               221002 | Workshops and Seminars                               |\n|  7 | D100/09/21       | Purchase Of Cleaning Materialsin The Office Of The Ps-Maaif.                                                                                                                                                             | 4,300,000             |         211103 | Allowances                       |                               224004 | Cleaning and Sanitation                              |\n|  8 | R26/12/21        | Advance To Procure Internet Data                                                                                                                                                                                         | 3,000,000             |         211103 | Allowances                       |                               222003 | Information and communications technology (ICT)      |\n|  9 | D233/11/21       | Clogged Sewage System Of The Toilets Housed In The Office Block Housing Human Resource And Internal Audit Staff.                                                                                                         | 4,600,000             |         211103 | Allowances                       |                               228001 | Maintenance -Civil                                   |\n| 10 | D232/11/21       | Clogged Sewage System Of The Toilets Housed In The Office Block Housing Human Resource And Internal Audit Staff.                                                                                                         | 4,600,000             |         211103 | Allowances                       |                               228001 | Maintenance -Civil                                   |\n| 11 | D197/01/22       | Advance To Purchase Silkworm Rearing Equipment Materials At The Nsc, Kawanda.                                                                                                                                            | 4,130,000             |         211103 | Allowances                       |                               314201 | Materials and Supplies                               |\n| 12 | D248/01/22       | Supervision And Technical Backstopping Of The Ongoing Construction Of Community Level Storage Facilities In The Districts (Rakayi, Kyotera, Lwengo                                                                       | 3,965,000             |         211103 | Allowances                       |                               281504 | Monitoring, supervision & appraisal of capital works |\n| 13 | D623/01/22       | To Monitor The Activities Of The Project On Improving Access And Use Of Agriculture Equipment Throug Labour Saving Technologies In The Districts Of Butambala, Kalungu, Gomba And Mpigi, Lyantonde, Kyotera And Mbarara. | 4,414,000             |         211103 | Allowances                       |                               281504 | Monitoring, supervision & appraisal of capital works |", "metadata": {"page": 44, "document_name": "MAAIF Report of Auditor General 2022", "headings": [], "type": "table"}}, {"content": "|    | Invoice Number   | Description                                                                                                                                      | Distribution Amount   |   Code Charged | Account Name charged   |   Code that should have been charged | Account Name that should have been charged           |\n|---:|:-----------------|:-------------------------------------------------------------------------------------------------------------------------------------------------|:----------------------|---------------:|:-----------------------|-------------------------------------:|:-----------------------------------------------------|\n|  0 | D630/01/22       | To Monitor The Activities Of The Project On Improving Access And Use Of Agriculture Equipment Throug Labour Saving Technologies In The Districts | 3,600,000             |         211103 | Allowances             |                               281504 | Monitoring, supervision & appraisal of capital works |", "metadata": {"page": 44, "document_name": "MAAIF Report of Auditor General 2022", "headings": [], "type": "table"}}, {"content": "|    | Invoice Number                                                          | Description                                                                                                                                                       | Distribution Amount   | Code Charged   | Account Name charged   | Code that should have been charged   | Account Name that should have been charged           |\n|---:|:------------------------------------------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------|:----------------------|:---------------|:-----------------------|:-------------------------------------|:-----------------------------------------------------|\n|  0 | Of Butambala, Kalungu, Gomba And Mpigi, Lyantonde, Kyotera And Mbarara. |                                                                                                                                                                   |                       |                |                        |                                      |                                                      |\n|  1 | D55/10/21                                                               | To Carry Out Monitoring Activity Of The Implementation Of The Labour Saving Technology Project In Selected District.                                              | 4,560,000             | 211103.0       | Allowances             | 281504.0                             | Monitoring, supervision & appraisal of capital works |\n|  2 | D479/12/21                                                              | Lpo No. 7380 - Procurement Of Printing Services                                                                                                                   | 69,450,000            | 211103.0       | Allowances             | 221011.0                             | Printing, Stationery, Photocopying and Binding       |\n|  3 | D479/12/21                                                              | Lpo No. 7380 - Procurement Of Printing Services                                                                                                                   | 12,501,000            | 211103.0       | Allowances             | 221011.0                             | Printing, Stationery, Photocopying and Binding       |\n|  4 | D29/09/21                                                               | To Print Hand Over Reports, Briefs And Video Coverage.                                                                                                            | 5,312,000             | 211103.0       | Allowances             | 221011.0                             | Printing, Stationery, Photocopying and Binding       |\n|  5 | D351/03/22                                                              | Facilitation For Hon. Mosa Travel Tothe Republic Of Burundi                                                                                                       | 9,000,000             | 211103.0       | Allowances             | 227002.0                             | Travel Abroad                                        |\n|  6 | D173/09/21                                                              | Facilitation For Travel To Attend An Agribusiness Symposium And Expo                                                                                              | 7,729,200             | 211103.0       | Allowances             | 227002.0                             | Travel Abroad                                        |\n|  7 | D170/09/21                                                              | Facilitation For Travel To Attend An Agribusiness Symposium And Expo                                                                                              | 7,297,200             | 211103.0       | Allowances             | 227002.0                             | Travel Abroad                                        |\n|  8 | D732/03/22                                                              | Facilitation To Travel Abroad, Accra, Ghana To Attend To 7Th Meeting Of Oacps Ministers In Charge Of Fisheries And Aquaculture                                    | 3,686,000             | 211103.0       | Allowances             | 227002.0                             | Travel Abroad                                        |\n|  9 | D352/03/22.                                                             | Facilitation To Travel To Nairobi Kenya To Attend The Commemoration Of The Au-Ibar 70Th Anniversary And The 10Th Anniversary Of Rinderpest Eradication In Africa. | 13,204,800            | 211103.0       | Allowances             | 227002.0                             | Travel Abroad                                        |\n| 10 | D353/03/22.                                                             | Facilitation To Travel To Nairobi Kenya To Attend The Commemoration Of The Au-Ibar 70Th Anniversary And The 10Th Annivesary Of Rinderpest Eradication In Africa.  | 7,131,600             | 211103.0       | Allowances             | 227002.0                             | Travel Abroad                                        |\n| 11 | D483/09/21                                                              | (For Vaccinators)Funds To Facilitate World Rabies Day Celebrations In Arua District                                                                               | 5,000,000             | 211103.0       | Allowances             | 221009.0                             | Welfare and Entertainment                            |\n| 12 | D96/10/21                                                               | (Meals &Refreshments)Funds To Facilitate Interview Process                                                                                                        | 3,400,000             | 211103.0       | Allowances             | 221009.0                             | Welfare and Entertainment                            |\n| 13 | R19/11/21                                                               | Advance To Cater For Office Welfarefor Q1.                                                                                                                        | 3,000,000             | 211103.0       | Allowances             | 221009.0                             | Welfare and Entertainment                            |\n| 14 | R24/12/21                                                               | Facilitation For The Handover Ceremony Of The Desert Loucust Support To Maaif                                                                                     | 5,100,000             | 211103.0       | Allowances             | 221009.0                             | Welfare and Entertainment                            |\n| 15 | D594/01/22                                                              | Supply Of Catering Services To The Ministry.                                                                                                                      | 6,779,660             | 211103.0       | Allowances             | 221009.0                             | Welfare and Entertainment                            |\n| 16 | R215/01/22                                                              | Facilitation For Aretreat With Members Of Agricultural Committee To Validate The Fisheries And Aquaculture Bill.                                                  | 4,200,000             | 211103.0       | Allowances             | 221002.0                             | Workshops and Seminars                               |\n| 17 | R237/01/22                                                              | Facilitation For Aretreat With Members Of Agricultural Committee To Validate The Fisheries And Aquculture Bill.                                                   | 3,960,000             | 211103.0       | Allowances             | 221002.0                             | Workshops and Seminars                               |", "metadata": {"page": 45, "document_name": "MAAIF Report of Auditor General 2022", "headings": [], "type": "table"}}, {"content": "|    | Invoice Number   | Description                                                                                                                                                               | Distribution Amount   |   Code Charged | Account Name charged              |   Code that should have been charged | Account Name that should have been charged           |\n|---:|:-----------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:----------------------|---------------:|:----------------------------------|-------------------------------------:|:-----------------------------------------------------|\n|  0 | R235/01/22       | Facilitation For Aretreat With Members Of Agricultural Committee To Validate The Fisheries And Aquaculture Bill.                                                          | 3,960,000             |         211103 | Allowances                        |                               221002 | Workshops and Seminars                               |\n|  1 | D31/01/22        | To Facilitate The Profiling And Documenting Cottage Agro Industries Engaged To Support The Agro Industrialization Agenda Under The Ndp 111 In Eastern And Western Uganda. | 3,392,000             |         221008 | Computer Supplies and IT Services |                               227001 | Travel inland                                        |\n|  2 | D259/02/22       | Procurement Of Consultancy Services To Carry Outa Resettlement Action Plan Implementation For Atari Irrigationschemeunderthe Pisd Project.                                | 27,288,000            |         281503 | Engineering and Design Studies    |                               225001 | Consultancy services                                 |\n|  3 | R366/06/22       | Offfice Newspapers For Alst For The Department Of Mechanisation And Water For Agricultural Production                                                                     | 3,500,000             |         228003 | Maintenance Machinery, Equipment  |                               221007 | Books, periodicals & newspapers                      |\n|  4 | R365/06/22       | Office Cleaning For Alst For The Department Of Mechanisation And Water For Agricultural Production                                                                        | 3,500,000             |         228003 | Maintenance Machinery, Equipment  |                               224004 | Cleaning and Sanitation                              |\n|  5 | R361/06/22       | Office Cleaning Materials For The Department Of Mechanisation And Water For Agricultural Production                                                                       | 4,010,000             |         228003 | Maintenance Machinery, Equipment  |                               224004 | Cleaning and Sanitation                              |\n|  6 | D497/05/22       | Nabbongo - Fuel For Maintenance Of Fisheries Invassive Aquatic Weeds Surveillance Boats And Engines                                                                       | 4,100,000             |         228003 | Maintenance Machinery, Equipment  |                               227004 | Fuel, Lubricants and Oils                            |\n|  7 | D1479/06/22      | Lpo 7624 Repairs On M/V 2412A                                                                                                                                             | 4,170,000             |         228003 | Maintenance Machinery, Equipment  |                               228002 | Maintenance - Vehicles                               |\n|  8 | D478/05/22       | Lpo No.7532 - Suplly, Delivery And Fitting Of Tyres                                                                                                                       | 14,033,898            |         228003 | Maintenance Machinery, Equipment  |                               228002 | Maintenance - Vehicles                               |\n|  9 | R372/06/22       | Facilitation To Conduct Technical Supervision For The Construction Works For The Water For Agricultural Infrustructure In Rubirizi,Sheema Bushenyi And Ntungamo Districts | 3,249,000             |         228003 | Maintenance Machinery, Equipment  |                               281504 | Monitoring, supervision & appraisal of capital works |\n| 10 | R364/06/22       | Offfice Accessories For The Department Of Mechanization And Water For Agricultural Production                                                                             | 3,500,000             |         228003 | Maintenance Machinery, Equipment  |                               221012 | Small office equipment                               |\n| 11 | D205/08/21       | Allowances For Bodyguards, Drives And Residential Guards For Ministers                                                                                                    | 8,098,630             |         224001 | Medical and Agricultural supply   |                               211103 | Allowances                                           |\n| 12 | D207/08/21       | Allowances For Bodyguards, Drives And Residential Guards For Ministers                                                                                                    | 10,999,392            |         224001 | Medical and Agricultural supply   |                               211103 | Allowances                                           |\n| 13 | D204/08/21       | Allowances For Bodyguards, Drives And Residential Guards For Ministers                                                                                                    | 10,000,000            |         224001 | Medical and Agricultural supply   |                               211103 | Allowances                                           |\n| 14 | D206/08/21       | Allowances For Bodyguards, Drives And Residential Guards For Ministers                                                                                                    | 10,549,389            |         224001 | Medical and Agricultural supply   |                               211103 | Allowances                                           |\n| 15 | D195/03/22.      | Development Of Data Collecting Tool For Use During Cleansing Of Acaricide Resistant Ticks                                                                                 | 3,630,000             |         224001 | Medical and Agricultural supply   |                               211103 | Allowances                                           |", "metadata": {"page": 46, "document_name": "MAAIF Report of Auditor General 2022", "headings": [], "type": "table"}}, {"content": "|    | Invoice Number   | Description                                                                               | Distribution Amount   |   Code Charged | Account Name charged            |   Code that should have been charged | Account Name that should have been charged   |\n|---:|:-----------------|:------------------------------------------------------------------------------------------|:----------------------|---------------:|:--------------------------------|-------------------------------------:|:---------------------------------------------|\n|  0 | D197/03/22       | Development Of Data Collecting Tool For Use During Cleansing Of Acaricide Resistant Ticks | 5,400,000             |         224001 | Medical and Agricultural supply |                               211103 | Allowances                                   |\n|  1 | D33/07/21        | Facilitation For The Emergency Intervention Of                                            | 4,900,000             |         224001 | Medical and Agricultural        |                               211103 | Allowances                                   |", "metadata": {"page": 46, "document_name": "MAAIF Report of Auditor General 2022", "headings": [], "type": "table"}}, {"content": "|    | Invoice Number                                                                                      | Description                                                                                            | Distribution Amount   | Code Charged   | Account Name charged            | Code that should have been charged   | Account Name that should have been charged                 |\n|---:|:----------------------------------------------------------------------------------------------------|:-------------------------------------------------------------------------------------------------------|:----------------------|:---------------|:--------------------------------|:-------------------------------------|:-----------------------------------------------------------|\n|  0 | Redeployment Of Animal Check Points After The Withdrae Of Ministry Security Informats For Ten Days. |                                                                                                        |                       | supply         |                                 |                                      |                                                            |\n|  1 | D1482./06/22                                                                                        | Lpo 7574 Procurement Of Printer For Livestock Disease Control Project 2                                | 6,355,932             | 224001         | Medical and Agricultural supply | 221008.0                             | Computer supplies and Information Technology (IT) Services |\n|  2 | D1473/06/22                                                                                         | Lpo 7600 Procurement Of Power Stabilises For Naddedc                                                   | 49,576,271            | 224001         | Medical and Agricultural supply | 231005.0                             | Machinery & equipment                                      |\n|  3 | D1473/06/22                                                                                         | Lpo 7600 Procurement Of Power Stabilises For Naddedc                                                   | 8,923,729             | 224001         | Medical and Agricultural supply | 231005.0                             | Machinery & equipment                                      |\n|  4 | D748/04/22                                                                                          | Facilitation For Hon Mosai To Attend The Launch Of Poultry Farming Project At Lhubiriha Town Council   | 3,885,000             | 224001         | Medical and Agricultural supply | 227001.0                             | Travel inland                                              |\n|  5 | D747/04/22                                                                                          | Facilitation For Hon Mosai To Travel To Bukalasa Agricultural College                                  | 4,680,000             | 224001         | Medical and Agricultural supply | 227001.0                             | Travel inland                                              |\n|  6 | D745/04/22                                                                                          | Facilitation For Hon. Mosai To Travel To The West For Fmd Sensitization                                | 3,000,000             | 224001         | Medical and Agricultural supply | 227001.0                             | Travel inland                                              |\n|  7 | R280/03/22                                                                                          | Lpo No. 7468 - Procurement Of Analysis Services For Pesticides                                         | 16,864,407            | 281504         | Monitoring, Supervision & Appr  | 221001.0                             | Advertising and public relations                           |\n|  8 | R280/03/22                                                                                          | Lpo No. 7468 - Procurement Of Analysis Services For Pesticides                                         | 3,035,593             | 281504         | Monitoring, Supervision & Appr  | 221001.0                             | Advertising and public relations                           |\n|  9 | D260/12/21                                                                                          | Lpo.No.7345 - For Supply Of Technical Assistance In The Transitioning Of E- Voucher Management System. | 33,741,661            | 281504         | Monitoring, Supervision & Appr  | 225001.0                             | Consultancy services                                       |\n| 10 | D260/12/21                                                                                          | Lpo.No.7345 - For Supply Of Technical Assistance In The Transitioning Of E- Voucher Management System. | 6,073,499             | 281504         | Monitoring, Supervision & Appr  | 225001.0                             | Consultancy services                                       |\n| 11 | D58/10/21.                                                                                          | Refund Of Money Used To Purchase Furniture                                                             | 3,500,000             | 281504         | Monitoring, Supervision & Appr  | 231006.0                             | Furniture & fittings                                       |\n| 12 | D58/10/21                                                                                           | Refund Of Money Used To Purchase Furniture                                                             | 3,000,000             | 281504         | Monitoring, Supervision & Appr  | 231006.0                             | Furniture & fittings                                       |\n| 13 | D462/03/22                                                                                          | Lpo No. 7441 - Supply, Delivery & Fitting Of Tyres                                                     | 3,122,881             | 281504         | Monitoring, Supervision & Appr  | 228002.0                             | Maintenance - Vehicles                                     |\n| 14 | D170/11/21                                                                                          | Advance For Office Welfare                                                                             | 3,000,000             | 281504         | Monitoring, Supervision & Appr  | 221009.0                             | Welfare and Entertainment                                  |\n| 15 | D115/08/21                                                                                          | Facilitation For Hon Mosai Under 1St Qter Release                                                      | 3,000,000             | 281504         | Monitoring, Supervision & Appr  | 221009.0                             | Welfare and Entertainment                                  |\n| 16 | D114/08/21                                                                                          | Facilitation For Hon Mosai Under 1St Qter Release                                                      | 5,000,000             | 281504         | Monitoring, Supervision & Appr  | 221009.0                             | Welfare and Entertainment                                  |\n| 17 | D113/08/21                                                                                          | Facilitation For Hon Mosai Under 1St Qter Release                                                      | 4,700,000             | 281504         | Monitoring, Supervision & Appr  | 221009.0                             | Welfare and Entertainment                                  |", "metadata": {"page": 47, "document_name": "MAAIF Report of Auditor General 2022", "headings": [], "type": "table"}}, {"content": "|    | Invoice Number   | Description                                      | Distribution Amount   |   Code Charged | Account Name charged           |   Code that should have been charged | Account Name that should have been charged   |\n|---:|:-----------------|:-------------------------------------------------|:----------------------|---------------:|:-------------------------------|-------------------------------------:|:---------------------------------------------|\n|  0 | D158/11/21       | Facilitation To Cater For Office Tea For Q22021. | 3,000,000             |         281504 | Monitoring, Supervision & Appr |                               221009 | Welfare and Entertainment                    |\n|  1 | D133/08/21       | Funds For Office Tea.                            | 3,000,000             |         281504 | Monitoring, Supervision &      |                               221009 | Welfare and Entertainment                    |", "metadata": {"page": 47, "document_name": "MAAIF Report of Auditor General 2022", "headings": [], "type": "table"}}, {"content": "|    | Invoice Number   | Description                                                                                                                                                          | Distribution Amount   | Code Charged   | Account Name charged            | Code that should have been charged   | Account Name that should have been charged   |\n|---:|:-----------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------|:----------------------|:---------------|:--------------------------------|:-------------------------------------|:---------------------------------------------|\n|  0 | Appr             |                                                                                                                                                                      |                       |                |                                 |                                      |                                              |\n|  1 | D171/09/21       | Facilitation For Travel To Attend An Agribusiness Symposium And Expo                                                                                                 | 7,297,200             | 281504.0       | Monitoring, Supervision & Appr  | 221002.0                             | Workshops and Seminars                       |\n|  2 | R290/02/22       | (Machine Operators) Construction Of A Demonstration Fish Farming Site In Serere Zardi                                                                                | 5,000,000             | 221011.0       | Printing, Stationery, Photocopy | 211103.0                             | Allowances                                   |\n|  3 | R318/02/22       | Acayo C. -Fuel For Maaif Participation In The Launch Of The Pdm In Kibuku District                                                                                   | 3,200,000             | 221011.0       | Printing, Stationery, Photocopy | 227004.0                             | Fuel, Lubricants and Oils                    |\n|  4 | R66/09/21        | Advance For Airtime And Data For July To September To Cater For Calls Made                                                                                           | 3,465,000             | 221011.0       | Printing, Stationery, Photocopy | 222001.0                             | Telecommunications                           |\n|  5 | D606/03/22       | Facilitation To Transport Fisheries Exhibits For Court Prosecution                                                                                                   | 4,620,000             | 221011.0       | Printing, Stationery, Photocopy | 227001.0                             | Travel inland                                |\n|  6 | D37/01/ 22       | For Mapping Key Agribusiness Actors In The District Of E.A Crude Oil Project.                                                                                        | 3,600,000             | 221011.0       | Printing, Stationery, Photocopy | 227001.0                             | Travel inland                                |\n|  7 | D36/01/ 22       | For Mapping Key Agribusiness Actors In The District Of E.A Crude Oil Project.                                                                                        | 3,615,000             | 221011.0       | Printing, Stationery, Photocopy | 227001.0                             | Travel inland                                |\n|  8 | R226/03/22       | Sensitisation Of Fish Traders On Standards And Regulations In Major Landing Sites On Lake Victoria To Ensure Conformity To Hygienic Fish Handling And Transportation | 4,000,000             | 221011.0       | Printing, Stationery, Photocopy | 227001.0                             | Travel inland                                |\n|  9 | R208/01/22       | Advance For Office Tea.                                                                                                                                              | 3,690,000             | 221011.0       | Printing, Stationery, Photocopy | 221009.0                             | Welfare and Entertainment                    |\n| 10 | D425/02/22       | For Profiling Agricultural Finance And Insurance Providers In The Development Of Information Packages And Dissemination.                                             | 3,975,000             | 221003.0       | Staff Training                  | 211103.0                             | Allowances                                   |\n| 11 | D427/02/22       | For Profiling Agricultural Finance And Insurance Providers In The Development Of Information Packages And Dissemination.                                             | 3,360,000             | 221003.0       | Staff Training                  | 211103.0                             | Allowances                                   |\n| 12 | D426/02/22       | For Profiling Agricultural Finance And Insurance Providers In The Development Of Information Packages And Dissemination.                                             | 4,525,000             | 221003.0       | Staff Training                  | 211103.0                             | Allowances                                   |\n| 13 | D597/03/22       | Technical Guidance And Quality Assurance Of Enforcement Operations By Fppu Personnel.                                                                                | 3,900,000             | 221003.0       | Staff Training                  | 211103.0                             | Allowances                                   |\n| 14 | D598/03/22       | Technical Guidance And Quality Assurance Of Enforcement Operations By Fppu Personnel.                                                                                | 3,900,000             | 221003.0       | Staff Training                  | 211103.0                             | Allowances                                   |\n| 15 | D268/02/22       | Funds For Maaif Teams To Participate In The Agriculture And Trade Thematic Week From 13Th To 24Th February 2022 Dubai Expo.                                          | 66,594,400            | 221003.0       | Staff Training                  | 227002.0                             | Travel Abroad                                |\n| 16 | D267/02/22.      | Funds For Maaif Teams To Participate In The Agriculture And Trade Thematic Week From 13Th To 24Th February 2022 Dubai Expo.                                          | 13,338,500            | 221003.0       | Staff Training                  | 227002.0                             | Travel Abroad                                |", "metadata": {"page": 48, "document_name": "MAAIF Report of Auditor General 2022", "headings": [], "type": "table"}}, {"content": "|    | Invoice Number   | Description                                                                                  | Distribution Amount   |   Code Charged | Account Name charged   |   Code that should have been charged | Account Name that should have been charged   |\n|---:|:-----------------|:---------------------------------------------------------------------------------------------|:----------------------|---------------:|:-----------------------|-------------------------------------:|:---------------------------------------------|\n|  0 | D267/02/22.      | Funds For Maaif Teams To Participate In The Agriculture And Trade Thematic Week From 13Th To | 38,017,500            |         221003 | Staff Training         |                               227002 | Travel Abroad                                |", "metadata": {"page": 48, "document_name": "MAAIF Report of Auditor General 2022", "headings": [], "type": "table"}}, {"content": "|    | Invoice Number                 | Description                                                                                                                                                    | Distribution Amount   | Code Charged   | Account Name charged   | Code that should have been charged   | Account Name that should have been charged   |\n|---:|:-------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------|:----------------------|:---------------|:-----------------------|:-------------------------------------|:---------------------------------------------|\n|  0 | 24Th February 2022 Dubai Expo. |                                                                                                                                                                |                       |                |                        |                                      |                                              |\n|  1 | D268/02/22                     | Funds For Maaif Teams To Participate In The Agriculture And Trade Thematic Week From 13Th To 24Th February 2022 Dubai Expo.                                    | 52,658,400            | 221003.0       | Staff Training         | 227002.0                             | Travel Abroad                                |\n|  2 | R104/02/22                     | Refund Of Money Used For Hon. Maaif'S Change Of Flights To Be Able To Catch Up With His Travel Schedule                                                        | 17,473,920            | 221003.0       | Staff Training         | 227002.0                             | Travel Abroad                                |\n|  3 | D312/02/22..                   | Advance To Facilitate The Visit Of The Hon. Minister Of Agriculture Of Tanzania While On Visit To Uganda                                                       | 3,733,400             | 221003.0       | Staff Training         | 227001.0                             | Travel inland                                |\n|  4 | D312/02/22.                    | Advance To Facilitate The Visit Of The Hon. Minister Of Agriculture Of Tanzania While On Visit To Uganda                                                       | 3,000,000             | 221003.0       | Staff Training         | 227001.0                             | Travel inland                                |\n|  5 | D324/02/22                     | Inspection Of Fruit Nurseseries And Mother Gardens                                                                                                             | 3,222,000             | 221003.0       | Staff Training         | 227001.0                             | Travel inland                                |\n|  6 | D326/02/22                     | Inspection Of Fruit Nurseseries And Mother Gardens                                                                                                             | 3,560,000             | 221003.0       | Staff Training         | 227001.0                             | Travel inland                                |\n|  7 | D325/02/22                     | Inspection Of Fruit Nurseseries And Mother Gardens                                                                                                             | 3,000,000             | 221003.0       | Staff Training         | 227001.0                             | travel inland                                |\n|  8 | R354/01/22                     | Facilitation For Training Of Local Government Staffs And A Demonstration.                                                                                      | 4,240,000             | 221003.0       | Staff Training         | 221002.0                             | Workshops and Seminars                       |\n|  9 | R356/01/22                     | Facilitation For Training Of Local Government Staffs And A Demonstration.                                                                                      | 3,800,000             | 221003.0       | Staff Training         | 221002.0                             | Workshops and Seminars                       |\n| 10 | R355/01/22                     | Facilitation For Training Of Local Government Staffs And A Demonstration.                                                                                      | 3,120,000             | 221003.0       | Staff Training         | 221002.0                             | Workshops and Seminars                       |\n| 11 | R358/01/22                     | Facilitation For Training Of Local Government Staffs And A Demonstration.                                                                                      | 3,730,000             | 221003.0       | Staff Training         | 221002.0                             | Workshops and Seminars                       |\n| 12 | R357/01/22                     | Facilitation For Training Of Local Government Staffs And A Demonstration.                                                                                      | 3,600,000             | 221003.0       | Staff Training         | 221002.0                             | Workshops and Seminars                       |\n| 13 | D594/03/22                     | To Facilitate A Meeting On Emerging Fisheries And Aquaculture Management Issues With District Fisheries Officers From The Major Water Bodies Of Lake Victoria, | 3,865,000             | 221003.0       | Staff Training         | 221002.0                             | Workshops and Seminars                       |\n| 14 | D596/03/22                     | To Facilitate A Meeting On Emerging Fisheries And Aquaculture Management Issues With District Fisheries Officers From The Major Water Bodies Of Lake Victoria, | 3,865,000             | 221003.0       | Staff Training         | 221002.0                             | Workshops and Seminars                       |\n| 15 | D595/03/22                     | To Facilitate A Meeting On Emerging Fisheries And Aquaculture Management Issues With District Fisheries Officers From The Major Water Bodies Of Lake Victoria, | 3,865,000             | 221003.0       | Staff Training         | 221002.0                             | Workshops and Seminars                       |\n| 16 | D593/03/22                     | To Facilitate A Meeting On Emerging Fisheries And Aquaculture Management Issues With District Fisheries Officers From The Major Water Bodies Of Lake Victoria, | 3,865,000             | 221003.0       | Staff Training         | 221002.0                             | Workshops and Seminars                       |", "metadata": {"page": 49, "document_name": "MAAIF Report of Auditor General 2022", "headings": [], "type": "table"}}, {"content": "|    | Invoice Number   | Description                                                                    | Distribution Amount   |   Code Charged | Account Name charged   |   Code that should have been charged | Account Name that should have been charged   |\n|---:|:-----------------|:-------------------------------------------------------------------------------|:----------------------|---------------:|:-----------------------|-------------------------------------:|:---------------------------------------------|\n|  0 | D122/12/21       | To Undertake A Reatreat To Finalize The Antimicrobial Consumption And Use Amcu | 4,000,000             |         221003 | Staff Training         |                               221002 | Workshops and Seminars                       |", "metadata": {"page": 49, "document_name": "MAAIF Report of Auditor General 2022", "headings": [], "type": "table"}}, {"content": "|    | Invoice Number                                       | Description                                                                                                                         | Distribution Amount   | Code Charged   | Account Name charged   | Code that should have been charged   | Account Name that should have been charged    |\n|---:|:-----------------------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------|:----------------------|:---------------|:-----------------------|:-------------------------------------|:----------------------------------------------|\n|  0 | Surveillance Plan And Protocol And .Amr Surveillance |                                                                                                                                     |                       |                |                        |                                      |                                               |\n|  1 | D123/12/21                                           | To Undertake A Reatreat To Finalize The Antimicrobial Consumption And Use Amcu Surveillance Plan And Protocol And .Amr Surveillance | 3,250,000             | 221003.0       | Staff Training         | 221002.0                             | Workshops and Seminars                        |\n|  2 | D01/03/22                                            | Supply And Delivery Of Office Furniture For Ps At Cotton House                                                                      | 74,265,251            | 312201.0       | Transport Equipment    | 231006.0                             | Furniture & fittings                          |\n|  3 | D01/03/22                                            | Supply And Delivery Of Office Furniture For Ps At Cotton House                                                                      | 13,367,745            | 312201.0       | Transport Equipment    | 231006.0                             | Furniture & fittings                          |\n|  4 | D199/08/21                                           | (For Hon. Bwino Fred)Responsibility And Mobile Telephone Allowance For Hon. Minister, Permanent Secretary                           | 10,818,000            | 227001.0       | Travel Inland          | 211103.0                             | Allowances                                    |\n|  5 | D203/08/21                                           | Allowances For Bodyguards, Drives And Residential Guards For Ministers                                                              | 10,000,000            | 227001.0       | Travel Inland          | 211103.0                             | Allowances                                    |\n|  6 | D337/09/21                                           | Allowances For Police Officers Guarding Maaif Premises The Month Of July - September 2021                                           | 9,494,944             | 227001.0       | Travel Inland          | 211103.0                             | Allowances                                    |\n|  7 | D337/09/21                                           | Allowances For Police Officers Guarding Maaif Premises The Month Of July - September 2021                                           | 10,000,000            | 227001.0       | Travel Inland          | 211103.0                             | Allowances                                    |\n|  8 | R435/01/22                                           | Allowances For The Millitary Personnel Attache To Ps/Maaif For Jan - March 2022                                                     | 11,000,000            | 227001.0       | Travel Inland          | 211103.0                             | Allowances                                    |\n|  9 | D605/02/22                                           | Hon. Mosai' Guards And Drivers' Allowance For Q3 2021/22                                                                            | 29,937,317            | 227001.0       | Travel Inland          | 211103.0                             | Allowances                                    |\n| 10 | D607/02/22                                           | Hon. Mosf'S Guards And Drivers' Allowances Q3 2021/22                                                                               | 10,971,282            | 227001.0       | Travel Inland          | 211103.0                             | Allowances                                    |\n| 11 | D201/08/21                                           | Responsibility And Mobile Telephone Allowance For Hon. Minister, Permanent Secretary                                                | 10,818,000            | 227001.0       | Travel Inland          | 211103.0                             | Allowances                                    |\n| 12 | D200/08/21                                           | Responsibility And Mobile Telephone Allowance For Hon. Minister, Permanent Secretary                                                | 7,734,000             | 227001.0       | Travel Inland          | 211103.0                             | Allowances                                    |\n| 13 | D150/08/21.                                          | Responsibility And Mobile Telephone Allowance For Hon. Minister, Permanent Secretary And Their Security Personnel.                  | 10,818,000            | 227001.0       | Travel Inland          | 211103.0                             | Allowances                                    |\n| 14 | D151/08/21                                           | Responsibility And Mobile Telephone Allowance For Hon. Minister, Permanent Secretary And Their Security Personnel.                  | 10,818,000            | 227001.0       | Travel Inland          | 211103.0                             | Allowances                                    |\n| 15 | D174/11/21                                           | Responsibility And Mobile Telephone Allowancs For Hon. Ministers, And Ps                                                            | 7,799,400             | 227001.0       | Travel Inland          | 211103.0                             | Allowances                                    |\n| 16 | D606/02/22                                           | Responsibility And Telephone Allowances For Q3 2021/22                                                                              | 10,818,000            | 227001.0       | Travel Inland          | 211103.0                             | Allowances                                    |\n| 17 | D203/02/22                                           | Refund For Funds Car Hire Services And Fuel For The Technical Field Visit From The Uae Elite Agro Business Deligation To Uganda     | 40,000,000            | 227001.0       | Travel Inland          | 227003.0                             | Carriage, Haulage, Freight and transport hire |\n| 18 | D203/02/22                                           | Refund For Funds Car Hire Services And Fuel For The Technical Field Visit From The Uae Elite Agro                                   | 20,000,000            | 227001.0       | Travel Inland          | 227003.0                             | Carriage, Haulage, Freight and transport hire |", "metadata": {"page": 50, "document_name": "MAAIF Report of Auditor General 2022", "headings": [], "type": "table"}}, {"content": "|    | Invoice Number                | Description                                                                                                      | Distribution Amount   | Code Charged   | Account Name charged      | Code that should have been charged   | Account Name that should have been charged   |\n|---:|:------------------------------|:-----------------------------------------------------------------------------------------------------------------|:----------------------|:---------------|:--------------------------|:-------------------------------------|:---------------------------------------------|\n|  0 | Business Deligation To Uganda |                                                                                                                  |                       |                |                           |                                      |                                              |\n|  1 | D608/02/22..                  | Facilitation For Hon. Maaif To Travel To Atlanta- Georgia(Perdiem, Covid Tests, Insurance & Worm Clothing)       | 23,893,980            | 227001.0       | Travel Inland             | 227002.0                             | Travel Abroad                                |\n|  2 | D351/03/22                    | Facilitation For Hon.Mosa Travel Tothe Republic Of Burundi                                                       | 10,314,000            | 227001.0       | Travel Inland             | 227002.0                             | Travel Abroad                                |\n|  3 | D616/02/22                    | Facilitation For Hon.Tumwebaze Frank To Travel To Atlanta-Georgia                                                | 5,000,000             | 227001.0       | Travel Inland             | 227002.0                             | Travel Abroad                                |\n|  4 | D614/02/22                    | Facilitation For Hon.Tumwebaze Frank To Travel To Atlanta-Georgia                                                | 6,000,000             | 227001.0       | Travel Inland             | 227002.0                             | Travel Abroad                                |\n|  5 | D613/02/22                    | Facilitation For Hon.Tumwebaze Frank To Travel To Atlanta-Georgia                                                | 5,000,000             | 227001.0       | Travel Inland             | 227002.0                             | Travel Abroad                                |\n|  6 | D610/02/22                    | Facilitation For Hon.Tumwebaze Frank To Travel To Atlanta-Georgia                                                | 5,000,000             | 227001.0       | Travel Inland             | 227002.0                             | Travel Abroad                                |\n|  7 | D615/02/22                    | Facilitation For Hon.Tumwebaze Frank To Travel To Atlanta-Georgia                                                | 4,209,600             | 227001.0       | Travel Inland             | 227002.0                             | Travel Abroad                                |\n|  8 | D611/02/22                    | Facilitation For Hon.Tumwebaze Frank To Travel To Atlanta-Georgia                                                | 5,000,000             | 227001.0       | Travel Inland             | 227002.0                             | Travel Abroad                                |\n|  9 | D609/02/22                    | Facilitation For Hon.Tumwebaze Frank To Travel To Atlanta-Georgia                                                | 10,000,000            | 227001.0       | Travel Inland             | 227002.0                             | Travel Abroad                                |\n| 10 | D612/02/22                    | Facilitation For Hon.Tumwebaze Frank To Travel To Atlanta-Georgia                                                | 5,000,000             | 227001.0       | Travel Inland             | 227002.0                             | Travel Abroad                                |\n| 11 | R206/01/22                    | Advance To Cater For Depatmental Refreshment.                                                                    | 4,015,000             | 227001.0       | Travel Inland             | 221009.0                             | Welfare and Entertainment                    |\n| 12 | D01/12/21                     | Advance To Cater For Refreshment During A Meeting.                                                               | 3,975,000             | 227001.0       | Travel Inland             | 221009.0                             | Welfare and Entertainment                    |\n| 13 | D332/01/22                    | Facilitation To Cater For Office Items.                                                                          | 4,180,000             | 227001.0       | Travel Inland             | 221009.0                             | Welfare and Entertainment                    |\n| 14 | D49/03/22                     | Refund Of Funds Used To Launch A Training For Vanilla Farmers In Iganga District                                 | 13,774,000            | 227001.0       | Travel Inland             | 221002.0                             | Workshops and Seminars                       |\n| 15 | R220/02/22                    | Reviewing Of Information, Education And Communication Materials For Papaya Mealybug And Banana Bunchy Top Virus. | 5,000,000             | 221009.0       | Welfare and Entertainment | 211103.0                             | Allowances                                   |\n| 16 | R178/02/22                    | Advance For Cleaning Materials                                                                                   | 3,700,000             | 221009.0       | Welfare and Entertainment | 224004.0                             | Cleaning and Sanitation                      |\n| 17 | D28/01/21                     | Facilitation In Construction Supervision Of Agricultural Mechanization Centers .                                 | 3,612,920             | 221009.0       | Welfare and Entertainment | 227001.0                             | Travel inland                                |\n| 18 | D35/01/ 22                    | For Mapping Key Agribussiness Actors In The District Of E.A Crude Oil Project.                                   | 3,600,000             | 221009.0       | Welfare and Entertainment | 227001.0                             | Travel inland                                |\n| 19 | R230/09/21                    | Hon. Maaif'S Tour Of Landing Sites And Fishing Communities On Lake Kyoga And Victoria, September 2021            | 4,340,000             | 221009.0       | Welfare and Entertainment | 227001.0                             | Travel inland                                |\n| 20 | R224/09/21                    | Hon. Maaif'S Tour Of Landing Sites And Fishing Communities On Lake Kyoga And Victoria,                           | 4,750,000             | 221009.0       | Welfare and Entertainment | 227001.0                             | Travel inland                                |", "metadata": {"page": 51, "document_name": "MAAIF Report of Auditor General 2022", "headings": [], "type": "table"}}, {"content": "|    | Invoice Number   | Description                                                                                                                                       | Distribution Amount   | Code Charged   | Account Name charged      | Code that should have been charged   | Account Name that should have been charged   |\n|---:|:-----------------|:--------------------------------------------------------------------------------------------------------------------------------------------------|:----------------------|:---------------|:--------------------------|:-------------------------------------|:---------------------------------------------|\n|  0 | September 2021   |                                                                                                                                                   |                       |                |                           |                                      |                                              |\n|  1 | D318/02/22       | Inspection Of Fruit Nurseseries And Mother Gardens                                                                                                | 4,000,000             | 221009.0       | Welfare and Entertainment | 227001.0                             | Travel inland                                |\n|  2 | D317/02/22       | Inspection Of Fruit Nurseseries And Mother Gardens                                                                                                | 4,400,000             | 221009.0       | Welfare and Entertainment | 227001.0                             | Travel inland                                |\n|  3 | D316/02/22       | Inspection Of Fruit Nurseseries And Mother Gardens                                                                                                | 3,649,000             | 221009.0       | Welfare and Entertainment | 227001.0                             | Travel inland                                |\n|  4 | D442/01/22       | To Facilitate The Profiling Of Agro Industies Engaged To Support The Agro Industrialisation Agenda Under The Ndp111 In Eastern And Western Uganda | 4,450,000             | 221009.0       | Welfare and Entertainment | 227001.0                             | Travel inland                                |\n|  5 | D443/01/22       | To Facilitate The Profiling Of Agro Industies Engaged To Support The Agro Industrialisation Agenda Under The Ndp111 In Eastern And Western Uganda | 4,400,000             | 221009.0       | Welfare and Entertainment | 227001.0                             | Travel inland                                |\n|  6 | Total            |                                                                                                                                                   | 1,362,077,816         |                |                           |                                      |                                              |", "metadata": {"page": 52, "document_name": "MAAIF Report of Auditor General 2022", "headings": [], "type": "table"}}]