[{"content": "THE REPUBLIC OF UGANDA \n \n \n \n \n \n \nREPORT OF THE AUDITOR GENERAL TO PARLIAMENT  \nFOR THE FINANCIAL YEAR ENDED 30TH JUNE 2019 \n \n \n \n \n \n \n \n \n \nOFFICE OF THE AUDITOR GENERAL \nUGANDA \n \n \n \n \n \n \nDECEMBER, 2019 \nii \niii \n \nTABLE OF CONTENTS \nABBREVIATIONS AND ACRONYMS ............................................................................................................... ix \nGLOSSARY OF TERMS ................................................................................................................................. xi \nFOREWORD BY THE AUDITOR GENERAL ..................................................................................................... xii \nPART 1: INTRODUCTION AND PURPOSE OF THE REPORT .............................................................................1 \n1.0 \nINTRODUCTION AND PURPOSE .........................................................................................................1 \n1.1 \n1.1 \nGeneral Introduction .........................................................................................................................1 \n1.2 \n1.2 \nPurpose ............................................................................................................................................1 \n1.3 \n1.3 \nSummary of Audit Results .................................................................................................................2 \n1.3.1 \n1.3.1 \nGeneral Performance.........................................................................................................................2 \n1.3.2 \n1.3.2 \nSummary of Opinions ........................................................................................................................3 \nPART 2: CONSOLIDATED FINANCIAL STATEMENTS .......................................................................................4 \n2.0", "metadata": {"page": 0, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "2.0 \nREPORT OF THE AUDITOR GENERAL ON THE CONSOLIDATED FINANCIAL STATEMENTS .....................4 \n2.1 \nREPORT AND OPINION OF THE AUDITOR GENERAL ON THE GOVERNMENT OF UGANDA \nCONSOLIDATED FINANCIAL STATEMENTS ....................................................................................................4 \nQualified Opinion .........................................................................................................................................4 \nBasis of Qualified Opinion .............................................................................................................................4 \n2.1.1 \nMischarge of Expenditure \u2013 UGX.384,756,648,951 ..............................................................................4 \n2.1.2 \n2.1.2 \nUnaccounted for Advances \u2013 UGX.19,522,744,433 ..............................................................................4 \nKey Audit Matter ..........................................................................................................................................5 \n2.1.3 \nImplementation of the approved budget ............................................................................................5 \nEmphasis of Matter ......................................................................................................................................8 \n2.1.4 \nExpenditure on unbudgeted Domestic Arrears \u2013 UGX.266,993,803,318 ................................................8 \n2.1.5 \n2.1.5 \nPayables \u2013 UGX.3,334,699,967,995 ....................................................................................................8 \n2.1.6 \nContingent Liabilities \u2013 UGX.10,782,352,998,158 ................................................................................9 \n2.1.7 \n2.1.7 \nClassified Expenditure .......................................................................................................................9 \nOther Matters ..............................................................................................................................................9 \n2.1.8 \n2.1.8 \nFailure to Budget for Domestic Arrears ...............................................................................................9 \n2.1.9 \nGarnishee of Government funds .........................................................................................................9 \n2.1.10 Non-recapitalization of the Uganda Communications Employees\u2019 Pension Scheme ............................... 10 \n2.1.11 Duplication of investments in ICT infrastructure ................................................................................ 11 \n2.1.12 Entities due for winding up .............................................................................................................. 12 \n2.1.13 Revenue leakages due to non-collaboration of Government entities ................................................... 13 \n2.1.14 Licensing of Gaming and Betting houses .......................................................................................... 14 \n2.1.15 Un approved salary structures and organograms .............................................................................. 14 \n2.1.16 Continued expenditure off the IFMS - UGX.439,655,032,782 for votes on the IFMS............................. 15", "metadata": {"page": 2, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "iv \n \n2.1.17 Failure by the Government to Pay Taxes for Organizations granted tax benefits - UGX.863,238,754,669\n \n15 \nOther Information ...................................................................................................................................... 16", "metadata": {"page": 3, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Responsibilities of Management for the Consolidated Financial Statements .................................................... 16 \nAuditor\u2019s Responsibilities for the Audit of the Consolidated Financial Statements ............................................ 17 \nOther Reporting Responsibilities ................................................................................................................. 18", "metadata": {"page": 3, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Report on the Audit of Compliance with Legislation ...................................................................................... 18 \n2.2 \nREPORT AND OPINION OF THE AUDITOR GENERAL ON THE GOVERNMENT OF UGANDA \nCONSOLIDATED FINANCIAL STATEMENTS OF DISTRICT LOCAL GOVERNMENTS FOR THE YEAR ENDED 30TH \nJUNE 2019 ................................................................................................................................................ 19 \nQualified Opinion ....................................................................................................................................... 19", "metadata": {"page": 3, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Basis for Qualified Opinion .......................................................................................................................... 19 \n2.2.1 \nUnsupported adjustments to the statement of changes in equity worth UGX.13,882,193,895 .............. 19 \n2.2.2 \n2.2.2 \nUnsupported adjustment in the Cash-flow statement ........................................................................ 19 \n2.2.3 \nInconsistencies in the reported figures ............................................................................................. 19 \nKey Audit Matters ...................................................................................................................................... 20 \n2.2.4 \nImplementation of Budget approved by Parliament ........................................................................... 21 \nEmphasis of Matter .................................................................................................................................... 23 \n2.2.5 \nInadequate controls surrounding management of payables ............................................................... 23 \n2.2.6 \n2.2.6 \nUnpaid Pension and Gratuity Arrears ................................................................................................ 23 \nOther Matters ............................................................................................................................................ 23 \n2.2.7 \n2.2.7 \nFunds not accounted for .................................................................................................................. 23 \n2.2.8 \n2.2.8 \nBorrowings ..................................................................................................................................... 24", "metadata": {"page": 3, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Other Reporting Responsibilities ................................................................................................................. 24 \n2.3 \nREPORT AND OPINION OF THE AUDITOR GENERAL ON THE GOVERNMENT OF UGANDA \nCONSOLIDATED FINANCIAL STATEMENTS OF MUNICIPAL COUNCILS FOR THE YEAR ENDED 30TH JUNE \n2019\u2026. ..................................................................................................................................................... 26 \nQualified Opinion ....................................................................................................................................... 26 \nBasis for Qualified Opinion .......................................................................................................................... 26 \n2.3.1 \nMisstatements in the consolidated financial statements ..................................................................... 26 \nKey Audit Matters ...................................................................................................................................... 27 \n2.3.2 \nImplementation of Budget Approved by Parliament ........................................................................... 27 \nEmphasis of Matter .................................................................................................................................... 29 \n2.3.3 \nPayables, Borrowings and Pension Liabilities ..................................................................................... 29 \n2.3.4 \n2.3.4 \nReceivables .................................................................................................................................... 30 \n2.3.5 \n2.3.5 \nUnspent Salary balances.................................................................................................................. 30 \nOther Matters ............................................................................................................................................ 31 \n2.3.6 \n2.3.6 \nUnder Staffing ................................................................................................................................ 31", "metadata": {"page": 3, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "v \n \n2.3.7 \nFailure to consolidate all the Municipal Councils ................................................................................ 31 \nOther Reporting Responsibilities ................................................................................................................. 32 \n2.4 \nREPORT OF THE AUDITOR GENERAL ON THE GOVERNMENT OF UGANDA CONSOLIDATED STATEMENT", "metadata": {"page": 4, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "OF FINANCIAL PERFORMANCE OF PUBLIC CORPORATIONS AND STATE ENTERPRISES FOR THE YEAR ENDED \n30TH JUNE 2019 ......................................................................................................................................... 33 \nPART 3:   RESULTS OF AUDIT OF THEMATIC AND FOCUS AREAS ................................................................. 42 \n3.1", "metadata": {"page": 4, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "3.1 \nPerformance of the Approved 2018/19 Budget .................................................................................. 42 \n3.1.1 \nPerformance at the national level and selected MDAs ........................................................................ 42 \n3.1.2", "metadata": {"page": 4, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "3.1.2 \nPerformance in the Local Governments ............................................................................................ 45 \n3.2 \nCompensations of Project Affected Persons (PAPS) and Acquisition of Right of Way ............................ 47 \n3.3 \n3.3 \nManagement of the National Backbone Project ................................................................................. 48 \n3.3.1 \nLimited use of the NBI/EG infrastructure .......................................................................................... 49 \n3.3.2 \n3.3.2 \nLimited use of the National data centre services ............................................................................... 49 \n3.3.3 \nCoverage of the NBI........................................................................................................................ 49 \n3.3.4 \n3.3.4 \nUnderutilisation of the internet bandwidth ........................................................................................ 49 \n3.3.5 \nCost of the internet bandwidth......................................................................................................... 50 \n3.4", "metadata": {"page": 4, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "3.4 \nImplementation of Performance Management Initiatives for Public Servants ....................................... 50 \n3.5 \nManagement of Petroleum Revenues and Recoverable Costs ............................................................. 51 \n3.6 \nManagement of Domestic Arrears .................................................................................................... 53 \n3.6.1 \nOutstanding domestic arrears .......................................................................................................... 53 \n3.6.2 \nInadequate budget for domestic arrears ........................................................................................... 54 \n3.7", "metadata": {"page": 4, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "3.7 \nManagement of Uganda Road Fund in Local Governments................................................................. 54 \n3.7.1 \nFunding and expenditure of road fund activities ................................................................................ 54 \n3.8 \n3.8 \nManagement of the Youth Livelihood Program (YLP) ......................................................................... 55 \n3.8.1 \nYLP at Ministry Level ....................................................................................................................... 55 \n3.8.2", "metadata": {"page": 4, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "3.8.2 \nYouth Livelihood Programme in the Local Governments ..................................................................... 55 \n3.9 \nManagement of Uganda Inter-Governmental Fiscal Transfers (UgIFT) ................................................ 57 \n3.9.1", "metadata": {"page": 4, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "3.9.1 \nFinancial audit of UgIFT in Local Governments .................................................................................. 57 \n3.9.2 \nVFM report on UgIFT for the financial year 2017/18 .......................................................................... 59 \n3.10 \nImplementation of the Northern Uganda Social Action Fund III by Local Governments ........................ 61", "metadata": {"page": 4, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "3.11 \nManagement of Water for Consumption and Production in Local Governments ................................... 62 \n3.12 \nManagement of Uganda Women Entrepreneurship Programme in Local Governments ......................... 63 \nPART 4: RESULTS OF VALUE FOR MONEY AND SPECIALISED AUDITS .......................................................... 65 \n4.0", "metadata": {"page": 4, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "4.0 \nVALUE FOR MONEY AND SPECIALISED AUDITS ................................................................................ 65 \n4.1 \nValue for Money Audit on production and productivity of the coffee sub sector ................................... 65 \n4.2 \nValue for Money Audit on the effectiveness of import inspections by UNBS in the regulation and \nenforcement of product standards .............................................................................................................. 66", "metadata": {"page": 4, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "vi \n \n4.3 \nValue for Money Audit on implementation of Uganda Skills Development Facility (SDF) by the Private \nSector Foundation Uganda ......................................................................................................................... 67 \n4.4 \nValue for Money Audit on licensing and enforcement of standards in downstream petroleum operations", "metadata": {"page": 5, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "by Ministry of Energy and Mineral Development ........................................................................................... 68 \n4.5 \nBudget performance\u2013An assessment of delivery of planned outputs by the Works and Transport Sector \nduring the financial year 2018/19................................................................................................................ 69", "metadata": {"page": 5, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "4.6 \nBudget performance \u2013 an assessment of delivery of planned outputs by the Health Sector during the \nfinancial year 2018/19 ................................................................................................................................ 71 \n4.7 \nValue for Money Audit on compensation of Project Affected Persons under the Karuma and Isimba", "metadata": {"page": 5, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Hydropower Projects and associated transmission lines ................................................................................ 72 \n4.8 \nValue for Money Audit on the impact of Uganda Reproductive Health Voucher Project implemented by \nthe Ministry of Health ................................................................................................................................. 74", "metadata": {"page": 5, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "4.9 \nRegulation and promotion of safe and reliable maritime services in the Water Transport Sub-Sector .... 76 \n4.10 \nImplementation of Kalangala Infrastructure Services Project (KIS) ..................................................... 77 \n4.11 \nFollow-up report on the Value for Money Audit on implementation of National Content in the oil and gas \nsector 80 \n4.12 \nBaseline Value for Money audit of the Uganda Inter Governmental Fiscal Transfer Programme ............ 81 \n4.13 \nValue for Money audit of the Uganda Support to Municipal Infrastructure Development \u2013Additional", "metadata": {"page": 5, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Funding (USMID-AF) programme for the financial year 2017/18 ................................................................... 83 \nPART 5:  SUMMARY OF ENGINEERING AUDITS ........................................................................................... 84 \n5.0 \nAudit of infrastructure projects during the financial year 2018-2019 implemented by Ministries", "metadata": {"page": 5, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Departments and Agencies ......................................................................................................................... 84 \n5.1 \nTechnical/Engineering Audit of the rehabilitation and expansion of Kayunga and Yumbe hospitals ....... 84 \n5.1.1 \n5.1.1 \nKayunga hospital ............................................................................................................................ 85 \n5.1.2", "metadata": {"page": 5, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "5.1.2 \nYumbe hospital ............................................................................................................................... 86 \n5.2 \nEngineering Audit of a selected sample of road and bridge Projects implemented by Ministry of Works", "metadata": {"page": 5, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "and Transport during the financial year 2018/19 .......................................................................................... 87 \n5.3 \nTechnical/ Engineering Audit of the two projects implemented by Uganda Civil Aviation Authority \n(UCAA).. .................................................................................................................................................... 91 \n5.3.1 \nDesign and build of Entebbe International Airport upgrading and expansion project ............................ 91 \n5.3.2", "metadata": {"page": 5, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "5.3.2 \nModification of the Passenger Terminal Building at Entebbe International Airport ................................ 94 \n5.4 \nEngineering Audit of a selected sample of road development, bridge, rehabilitation and maintenance \nprojects implemented by Uganda National Roads Authority (UNRA) during the year ....................................... 96", "metadata": {"page": 5, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Key Audit Findings ..................................................................................................................................... 97 \n5.5 \nTechnical/Engineering Audit of the construction of staff houses in selected health facilities in seven \ndistricts of Karamoja Region I.E Kaabong, Kotido, Abim, Moroto, Napak, Amudat and Nakapiripirit under the", "metadata": {"page": 5, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Karamoja Region Staff Housing Project (KRSHP) ........................................................................................ 101 \nPART 6:  SECTORAL AND LOCAL GOVERNMENTS CROSS CUTTING FINDINGS ............................................ 104 \n6.0 \nKEY SECTORAL FINDINGS AND SUMMARY OF CROSS CUTTING ISSUES .......................................... 104 \n6.1 \n6.1 \nAgriculture Sector ......................................................................................................................... 104 \nvii \n \n6.2 \nJustice Law and Order Sector ........................................................................................................ 104 \n6.3 \nPublic Administration Sector .......................................................................................................... 105 \n6.4 \n6.4 \nPublic Sector Management ............................................................................................................ 107 \n6.5 \n6.5 \nEnergy Sector ............................................................................................................................... 108 \n6.6 \n6.6 \nSecurity Sector ............................................................................................................................. 110 \n6.7 \n6.7 \nLands Sector................................................................................................................................. 111 \n6.8 \n6.8 \nAccountability Sector ..................................................................................................................... 112 \n6.9 \nInformation Communication Technology Sector .............................................................................. 112 \n6.10 \n6.10 \nTrade Sector ................................................................................................................................. 113 \n6.11 \nGender and Social Development Sector .......................................................................................... 113 \n6.12 \n6.12 \nCross cutting findings in Local Governments ................................................................................... 114 \nANNEXURES ............................................................................................................................................ 115", "metadata": {"page": 5, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "ANNEXURE 1: OTHER INFORMATION, ACCOUNTING OFFICER\u2019S AND MY RESPONSIBILITIES ...................... 115 \nANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS ..................................................................... 117 \nANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS ................................................................ 218 \nANNEXURE IV: REPORTS AND CONSOLIDATED GOVERNMENT OF UGANDA FINANCIAL STATEMENTS ......... 284", "metadata": {"page": 6, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "viii \n \nLIST OF TABLES \nTable 1: Status of Audit performance for audit year 2019 ............................................................................... 2 \nTable 2: Summary of Opinions ...................................................................................................................... 3 \nTable 3: Trend of Opinions for the last three years ........................................................................................ 3 \nTable 4: Showing budget performance findings ............................................................................................. 6 \nTable 5: Showing Inconsistencies in reported figures ................................................................................... 20 \nTable 6: Showing differences in budget figures reported .............................................................................. 20", "metadata": {"page": 7, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Table 7: Showing Budget performance findings in districts ........................................................................... 21 \nTable 8: Showing unaccounted for funds in districts ..................................................................................... 24 \nTable 9: Showing Misstatements in the consolidated financial statements of Municipal councils ...................... 26", "metadata": {"page": 7, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Table 10: Showing budget performance findings in Municipalities ................................................................. 28 \nTable 11: Showing Payables, Borrowings and Pension Liabilities in Municipalities ........................................... 30 \nTable 12: Showing Staffing Levels ............................................................................................................... 31 \nTable 13: Showing Un-consolidated Municipalities ........................................................................................ 31", "metadata": {"page": 7, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Table 14: Showing entities not Consolidated, but Disclosed in the consolidated summary statement ............... 33 \nTable 15: Showing entities not reported or disclosed in the consolidated summary statement ........................ 34 \nTable 16: Showing Profitability of Enterprises .............................................................................................. 36 \nTable 17: Showing Return on Assets ........................................................................................................... 37 \nTable 18: Showing Enterprise Liquidity ........................................................................................................ 39 \nTable 19: Showing Enterprise Gearing ......................................................................................................... 40 \nTable 20: Showing Enterprises' ability to service loan obligations .................................................................. 41", "metadata": {"page": 7, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Table 21: Showing revenue performance of local governments ..................................................................... 45 \nTable 22: Showing Levels of absorption of funds by Local governments ........................................................ 46 \nTable 23: Showing trend of domestic arrears ............................................................................................... 53 \nTable 24: Showing performance per category of works ................................................................................ 54 \nTable 25: Showing unrecovered YLP funds .................................................................................................. 56 \nTable 26: Showing Non-Functional water facilities ........................................................................................ 62", "metadata": {"page": 7, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Table 27: Showing Summary of Engineering Audits undertaken .................................................................... 84 \nTable 28: Showing Projects without adequate feasibility studies ................................................................... 87 \nTable 29: Showing findings from inspection of road works............................................................................ 90", "metadata": {"page": 7, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Table 30: Showing results of assessment of quality of works ........................................................................ 91 \nTable 31: Development and rehabilitation of projects ................................................................................... 96 \nTable 32: Showing maintenance projects at Jinja Station.............................................................................. 97 \nTable 33: Showing Maintenance projects at Hoima station ........................................................................... 97 \nTable 34: Showing Unnecessary items in BOQs ............................................................................................ 98 \nTable 35: Showing Avoidable Interest on advance payments ........................................................................ 99", "metadata": {"page": 7, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Table 36: Showing delayed Payments to contractors .................................................................................... 99 \nTable 37: Showing increase in project costs due to payments in foreign currencies ........................................ 99 \nTable 38: Showing overpayments on excess quantities .............................................................................. 100", "metadata": {"page": 7, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Table 39: Showing Outstanding defects..................................................................................................... 100 \nTable 40: Showing Overpayments on the project for construction of staff houses in selected health facilities . 103 \n \nLIST OF FIGURES \nFigure 1: Showing summary of opinions for the last 3 years ........................................................................... 3", "metadata": {"page": 7, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Figure 2: Extent of implementation of planned activities ............................................................................... 44 \nFigure 3: Showing Contribution of each revenue source for Local Governments ............................................. 45 \nFigure 4: Showing trend of domestic arrears for a period of three years ........................................................ 53", "metadata": {"page": 7, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "ix \n \n \nABBREVIATIONS AND ACRONYMS \nACRONYM \nDESCRIPTION \nAG \nAuditor General \nAO \nAccounting Officer \nBn \nBillion \nTn \nTrillion \nBoU \nBank of Uganda \nCAs \nContracting Authorities \nDLB \nDistrict Land Board \nFY \nFinancial Year \nGoU \nGovernment of Uganda \nIESBA \nInternational Ethics Standards Board for Accountants \nIMF \nInternational Monetary Fund \nKIS \nKalangala Infrastructure Services  \nLGs  \nLocal Governments \nMDAs \nMinistries, Departments and Agencies \nMDALGs \nMinistries, Departments, Agencies & Local Governments \nMEMD \nMinistry of Energy and Mineral Development \nMOFPED", "metadata": {"page": 8, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "MOFPED \nMinistry of Finance, Planning, and Economic Development \nMoGLSD \nMinistry of Gender Labour and Social Development \nMoU \nMemoranda of Understanding \nMTEF \nMedium Term Expenditure Framework \nNAA \nNational Audit Act \nNBI \nNational Backbone Infrastructure \nNDP \nNational Development Plan \nNDPII \nSecond National Development Plan \nNEMA \nNational Environment Management Authority \nNGO \nNon-Governmental Organisation \nNIN \nNational Identification Number \nNPA \nNational Planning Authority \nNWSC \nNational Water and Sewerage Corporation \nOAG \nOffice of the Auditor General \nPAPs \nProject Affected Persons \nPDMF \nPublic Debt Management Framework \nPFMA \nPublic Finance Management Act, 2015 \nPSAs", "metadata": {"page": 8, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "PSAs \nProduction Sharing Agreements \nPS/ST \nPermanent Secretary/Secretary to the Treasury \nPSST \nPermanent Secretary and Secretary to Treasury \nSORA \nShared Over All Risk Assessment \nTI \nTreasury Instructions, 2017 \nTIN \nTax Identification Number \nTWGs \nTechnical Working Groups \nUCF \nUganda Consolidated Fund", "metadata": {"page": 8, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "x \n \nUGX \nUganda Shillings \nUSD \nUnited States of America Dollars \nUSMID \nUganda Support for Municipal Infrastructure Development  \nWMD \nWetlands Management Department \nYIGs \nYouth Interest Groups \nYLP \nYouth Livelihood Programme", "metadata": {"page": 9, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "xi \n \nGLOSSARY OF TERMS \nTerm \nMeaning \nClassified Expenditure \nThe expenses and commitments incurred by an authorised agency for the \ncollection and dissemination of information related to national security interests \nContingent Liability \nA potential liability that may occur depending on the outcome of an uncertain \nfuture event. \nDomestic Arrears \nDomestic arrears refer to short-term debts incurred by Governments against \nunpaid procurement invoices for supply of goods and services during the \nfinancial year \nExternal Debt \nPortion of a country's debt that was borrowed from foreign lenders including \ncommercial banks, Governments or international financial institutions.  \nGarnish \nServe notice on (a third party) for the purpose of legally seizing money \nbelonging to a debtor or defendant. \nImpact Evaluation/ \nAnalysis \nThis is an assessment of a project, program, or policy which looks for changes", "metadata": {"page": 10, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "in outcome that are directly attributable to that program/ project/ policy. \nNugatory Expenditure \nExpenditure that does not achieve any result \nRecruitment \nRefers to the process of attracting, screening, selecting, and on boarding a \nqualified person for a job, provided by an employer in another territory and the \npreparation for their departure. \nRevolving Fund \nA fund that is continually replenished as withdrawals are made.", "metadata": {"page": 10, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "FOREWORD BY THE AUDITOR GENERAL \nIn accordance with my audit mandate set out under Article 163 of the Constitution of the Republic of \nUganda, 1995 (as amended) and the National Audit Act, 2008, I hereby present to you the Annual \nAudit Report on the Consolidated Public Accounts of Uganda; Local Government; and Summary \nStatement of Financial Performance of Public Corporations, and State Enterprises and Companies \nentities in which Government has a controlling interest. I also present to you a summary of key audit \nfindings for the individual MDAs, Local Governments and, Corporations and State Enterprises audited. \n \nThe Office of the Auditor General (OAG)\u2019s Corporate Strategy 2016-2021 emphasises robust reporting, \nhigh-quality audits and high performance, in its strategic goals. The OAG has adopted audit approaches \nwhich take into account audit quality and optimal use of resources while executing the audit mandate. \nOne such approach is the SORAs Process hinged on the Risk Based Audit Approach to enable selection", "metadata": {"page": 11, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "of the appropriate audit types and areas of focus to be implemented during the audit of various entities. \nThe Risk Based Approach is closely linked to the OAG\u2019s pursuit of driving improvement in service \ndelivery by Government for the benefit of Ugandan citizens.  \n \nIn addition to the audit of the statements, I continued to focus on thematic approach for cross-cutting \nareas in government that in one way or another impact on service delivery. This year\u2019s major thematic \nareas are 1) Budget Implementation by government entities, 2) Compensations of project affected \npersons and acquisition of right of way, 3) Management of the National Backbone Project and 4) Staff \nPerformance Management. Individual reports for these themes have been prepared. \n \nThe findings in my report require significant attention to facilitate effective accountability by those \ncharged with public resources, oversight by Parliament and follow-up by members of the public and \nother interested parties.  \n \nIt is my expectation that the report will enable enhancement of transparency, accountability and \noversight. \noversight. \n  \n \n \n   \nJohn F.S. Muwanga \nAUDITOR GENERAL   \n \n31st December, 2019", "metadata": {"page": 11, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "1 \n \nPART 1: INTRODUCTION AND PURPOSE OF THE REPORT \n1.0 \nINTRODUCTION AND PURPOSE   \n1.1 \nGeneral Introduction \n \nI am required by Article 163(3) of the Constitution of the Republic of Uganda 1995 (as \namended) and Sections 13 and 19 of the National Audit Act (NAA) 2008, to audit and report \non the Public Accounts of Uganda and of all public offices including the Courts, the Central \nand Local Government Administrations, Universities and Public Institutions of like nature and \nany Public Corporations or other bodies established by an Act of Parliament. \n \n \nSection 13 (b) of the NAA 2008 further requires me to conduct the following audits; \ni. \nFinancial audits \nii. \nValue for money,  \niii. \nGender and Environment and any other audits in respect of any project or activity \ninvolving public funds.", "metadata": {"page": 12, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "involving public funds. \niv. \nClassified expenditure \nv. \nAudit of all Government investments \nvi. \nProcurement Audits \nvii. \nAudit of the treasury memoranda \n \nUnder Article 163 (4) of the Constitution, I am also required to submit to Parliament annually, \na Report of the Accounts audited by me for the year immediately preceding. I am therefore, \nissuing this report in accordance with the above provisions. \n \n1.2 \nPurpose \n \n \nThe purpose of this report is to provide; \n \n(i) \nA summary of audit results and opinions for audits done in the year \n(ii) \nReport and Opinion of the Auditor General on the; \n\u2022 \nGovernment of Uganda Consolidated Financial Statements for the year ended 30th \nJune 2019 \n\u2022", "metadata": {"page": 12, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "June 2019 \n\u2022 \nAnnual Consolidated Financial Statements of District Local Governments for the \nyear ended 30th June 2019 \n\u2022 \nAnnual Consolidated Financial Statements of Municipal Councils for the year ended \n30th June 2019 \n\u2022 \nPerformance highlights of the Auditor General on the Consolidated Summary \nStatement of Financial Performance of Public Corporations and State Enterprises. \n(iii) \nSummary of Audit results from audit of specific thematic and focus areas \n(iv) \nKey findings, implications and recommendations from Value for Money audits. \n(v) \nKey findings, implications and recommendations from the Engineering Audits. \n(vi) \nSectoral and cross cutting issues/findings, implications and recommendations from the \naudit of Ministries, Departments, Agencies, Commissions, Statutory Corporations and \nLocal Governments. \n(vii) \nSummary of Audit findings of specific entities which include opinions from the audit of \nMinistries, Departments, Agencies, Commissions, Statutory Corporations and Local \nGovernments (Annexure II).", "metadata": {"page": 12, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "2 \n \n1.3 \nSummary of Audit Results \n \n1.3.1 General Performance \n \nContained in this report, are the results of a total of 4,274 audits, which I conducted and \ncompleted during the year against a plan of 5,431 audits. The audits include 4,207 financial \naudits comprising of 108 MDAs, 114 Commissions, Statutory Authorities and State Enterprises, \n97 projects, 4 Production Sharing Agreements and 3,888 Local Governments and Tertiary \nInstitutions. I have also included 11 Value for Money reports, 36 Forensic Investigations and \nSpecial Audits, 5 IT audits, 7 Specialised/Engineering audits and 4 Compliance/themes.  \n \nThe Engineering Audit reports have been included in the individual entity reports, while the \nForensic/Special reports have been issued to the respective stakeholders who requested them. \nDetails of the general performance are provided in Table below.", "metadata": {"page": 13, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Table 1: Status of Audit performance for audit year 2019 \nType of Audit  \nType of Entity \nPlanned \nAudits for \nthe audit \nyear 2019 \nActual \nPerformance as \nat 31st \nDecember, 2019 \nVariance \nFinancial Audits \nMDAs \n114 \n108 \n6* \nCommissions, Statutory \nAuthorities and State \nEnterprises \n120 \n114 \n6* \nProjects \n196 \n97 \n99* \nDistricts \n127 \n127 \n0 \nMunicipal Councils  \n41 \n41 \n0 \nTown Councils 2016/2017 \nand 2017/2018  \n459 \n459 \n0 \nDivisions 2016/2017 and", "metadata": {"page": 13, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Divisions 2016/2017 and \n2017/2018 \n248 \n248 \n0 \nSub Counties 2015/2016, \n2016/2017 and 2017/2018  \n3,681 \n2,922 \n759 \nSchools/Tertiary institutions  \n355 \n91 \n264 \nCompliance Audit  \nVarious entities (Themes) \n4 \n4 \n0 \nPSAs \n4 \n4 \n0 \nForensics/Special \nAudits \nVarious entities \n56 \n36 \n20 \nVFM Studies \nVarious entities \n10 \n11 \n(1) \nEngineering \nAudits \nVarious entities \n10 \n7 \n3** \nIT Audits", "metadata": {"page": 13, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "IT Audits \nVarious entities \n6 \n5 \n1 \n \n \n5,431 \n4,274 \n1,157 \n \n* 4 missions (Ankara, Canberra, Kuala Lumpur, Abuja), Contingency Fund, Soroti University, UHPC, UNHRO, ULI, ACF, Uganda \nSeeds, Enterprise Uganda, 75 MUK projects, 17 MUST projects, ARSDP works, Kaphcorwa-Swam road, QUISP, DICOSS, Opuyo-\nMoroto Interconnection, Mirama-Kabale Transmission, ADB V HEST.  \n**the 7 engineering audits undertaken covered 228 projects", "metadata": {"page": 13, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "3 \n \n \n1.3.2 Summary of Opinions \n \nOf the 487 financial audits concluded for MDAs, Commissions, Statutory Authorities and State \nEnterprises, Projects, Districts and Municipalities, 433 (89%) entities had unqualified opinions \nand 54 (11%) entities had qualified opinions. The tables and figure 1 below provide the \nsummary of the Opinions; \n \nTable 2: Summary of Opinions \nCategory of Audited entities \nType of Opinions \nTotal \n \nUnqualified \nQualified \nAdverse \nDisclaimer \n \nMinistries, Departments and Agencies \n90 \n18 \n0 \n0 \n108 \nCommissions, Statutory Authorities and \nState Enterprises \n96 \n18 \n0 \n0 \n114 \nProjects", "metadata": {"page": 14, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "114 \nProjects \n95 \n2 \n0 \n0 \n97 \nDistricts Local Governments \n115 \n12 \n0 \n0 \n127 \nMunicipal Councils  \n37 \n4 \n0 \n0 \n41 \nTOTAL \n433 \n54 \n0 \n0 \n487 \n \n**the opinions included in this table relate to financial audits for the financial year 2018/19 \nTable 3: Trend of Opinions for the last three years \nType of Opinion \n2018/19 \n2017/18 \n2016/17 \nUnqualified  \n433 \n428 \n501 \nQualified \n54 \n37 \n50 \nAdverse \n0", "metadata": {"page": 14, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Adverse \n0 \n1 \n0 \nDisclaimer \n0 \n0 \n2 \nTotal \n487 \n466 \n553 \n \nFigure 1: Showing summary of opinions for the last 3 years \n \n \nThe details of Opinions for each entity are given in the individual parts of the report relating \nto financial audits. \n \n \n \n501\n428\n433\n50\n37\n54\n0\n1\n0\n2\n0\n0\n2016/17\n2017/18\n2018/19\nTrend of Opinions\nUnqualified\nQualified\nAdverse\nDisclaimer", "metadata": {"page": 14, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "4 \n \nPART 2: CONSOLIDATED FINANCIAL STATEMENTS \n2.0 \nREPORT OF THE AUDITOR GENERAL ON THE CONSOLIDATED FINANCIAL \nSTATEMENTS \n \n2.1 \nREPORT AND OPINION OF THE AUDITOR GENERAL ON THE GOVERNMENT OF \nUGANDA CONSOLIDATED FINANCIAL STATEMENTS \n \nTHE RT. HON. SPEAKER OF PARLIAMENT \n \nQualified Opinion  \n \nI have audited the accompanying consolidated financial statements of the Government of the Republic \nof Uganda for the year ended 30th June 2019. These financial statements comprise of the consolidated \nStatement of Financial Position as at 30th June 2019, the consolidated Statement of Financial \nPerformance, and consolidated cash flow statement together with other accompanying statements, \nnotes, and accounting policies. \n \nIn my opinion, except for the possible effects of the matters described in the Basis for Qualified \nOpinion paragraph, the consolidated financial statements of the Government of Uganda for the year", "metadata": {"page": 15, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "ended 30th June 2019 are prepared, in all material respects, in accordance with Section 51 of the \nPublic Finance Management Act, 2015 (as amended), and the Financial Reporting Guide, 2018. \n \nBasis of Qualified Opinion \n \n2.1.1 Mischarge of Expenditure \u2013 UGX.384,756,648,951 \n \nA review of the expenditures revealed that various entities charged wrong expenditure codes \nto the tune of UGX.384,756,648,951. This practice leads to financial misreporting. Besides, \nthis practice undermines the budgeting process and the intentions of the appropriating \nauthority as funds are not fully utilised for the intended purposes.  \n \n2.1.2 Unaccounted for Advances \u2013 UGX.19,522,744,433 \n \nExpenditure by various entities amounting to UGX.19,522,744,433 was not accounted for", "metadata": {"page": 15, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "by the time of the audit contrary to the Public Finance and Accounting Regulations. In the \nabsence of proper accountability, I could not provide assurance as to whether the funds \ninvolved were utilised for the intended purposes. Such delays in accounting for funds \nencourage misuse. \n \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions \n(ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s \nResponsibilities for the Audit of the Financial Statement\u2019s section of my report. I am independent of \nthe Treasury in accordance with the Constitution of the Republic of Uganda (1995) as amended, the \nNational Audit Act, 2008, the International Ethics Standards Board for Accountants (IESBA) Code of \nEthics for Professional Accountants (Parts A and B), the International Organization of Supreme Audit \nInstitutions (INTOSAI) Code of Ethics and other independence requirements applicable to performing \naudits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in \naccordance with the IESBA Code, and in accordance with other ethical requirements applicable to", "metadata": {"page": 15, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "5 \n \nperforming audits in Uganda. I believe that the audit evidence I have obtained is sufficient and \nappropriate to provide a basis for my qualified opinion. \n \nKey Audit Matter \n \nKey audit matters are those matters that, in my professional judgment, were of most significance in \nmy audit of the financial statements of the current period. These matters were addressed in the \ncontext of my audit of the financial statements as a whole, and in forming my opinion thereon, and \nI do not provide a separate opinion on these matters. I have determined the matters described below \nto be key audit matters communicated in my report. \n \n2.1.3 Implementation of the approved budget \n \nSection 45 of the Public Finance and Management Act, 2015 (as amended), requires the \nAccounting Officer to control the regularity and proper use of the money appropriated to the \nvote. According to Section 45 (3) of the same Act, the Accounting Officer shall enter into an", "metadata": {"page": 16, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "annual performance contract with the Secretary to Treasury which shall bind the Accounting \nOfficer to deliver on the activities in the work plan for the vote for the financial year. Work \nplans are based on outputs to be achieved for the financial year, and during implementation, \neffort is required to achieve the agreed objectives/targets for the entity within the available \nresources.  \n \nIt has been observed over the years that planned and budgeted for activities of a number of \nGovernment entities are not implemented thereby affecting service delivery. In the overall \noffice-wide planning, I assessed risks like the inadequate release of funds and failure to \nundertake budget monitoring and supervision that are likely to be the causes of failure to \nimplement planned activities. The focus was put on the planned outputs of the Ministries, \nDepartments, Agencies and Local Governments which greatly impact on the wellbeing of \ncommunities.    \n \nConsequently, I developed procedures in order to address the performance of the budget of \nthe Government; \n \ni.", "metadata": {"page": 16, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "i. \nAscertaining the amount received by the entities and the source of the funding \nii. \nInquiring from management of off-budget financing received and ascertaining the basis \nfor the off-budget financing, if any. \niii. Comparing the approved budget against the actual releases \niv. Comparing the planned vote function outputs against the actuals and determining the \nvariances \nv. \nReviewing utilisation of the funds. \n \nIn order to achieve its objectives, the Government of Uganda planned to implement and \nachieve a number of both recurrent and development deliverables under various programmes \nin the various sectors. In addition to the findings detailed in the individual entity reports, the \nfollowing overall findings were identified:", "metadata": {"page": 16, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "6 \n \nTable 4: Showing budget performance findings \nSN \nFinding  \nRecommendation \n3.1 \nOverall Revenue performance  \n \nIn the financial year ended 30th June 2019, Government set to collect a \ntotal of UGX.16,358 billion from tax and Non-tax revenue and also \nreceive external grants to support the budget amounting to UGX.1.262 \nbillion. Analysis of the revenue performance revealed that a total of \nUGX.17,856 billion was realised as detailed below;  \n \nTable Showing revenue performance for the financial year \n2018/19 \nItem \nBudget \n(UGX\u2019 billion) \nActual (UGX\u2019 \nbillion) \nShortfall \n(UGX\u2019 billion) \nTaxes  \n15,938 \n16,146", "metadata": {"page": 17, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "16,146 \nNil \nNTR  \n420 \n983 \nNil \nGrants   \n1,261 \n720 \n792 \nHPIC \nrelief \n \n7 \nNIL  \nTotal  \n17,619 \n17,856 \n \n \nI noted that the performance for Tax and Non-tax revenue collections \nwas satisfactory, given that for both sources, the actual collections \nexceeded the budgeted/planned collections. It was however noted, that \na number of entities did not budget for Non-tax Revenue hence the \n168% performance. Failure to have budgets implies that the \nperformance by the concerned entities could not be assessed, since \nthere were no targets on which to base. \n \nI further noted that Receipts from grants posted a deficit of UGX.792", "metadata": {"page": 17, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "billion (62%), which was attributed to failure to secure all the grants \nfrom which the revenue was anticipated. Management explained that \ngrants are unpredictable. Often what is projected differs from what is \nrealised. However, Government always takes corrective measures to \nensure that the affected items of the budget are either funded through \nother means or suppressed. \n \n \nThe Secretary to \nthe Treasury should \nensure that NTR \nbudgets \nare \nincorporated in all \nentities \nthat \ndo \ncollect \nsuch \nrevenue to enable \nassessment of their \nperformance \nat \nyear end. Besides, \nthere is need to \nestablish the causes \nof \nshortfalls \nin \ngrants to enable \nmeaningful \nsolutions \nto \nbe", "metadata": {"page": 17, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "to \nbe \nimplemented going \nforward \n3.2 \nUnspent warrants/under absorption of funds - UGX.548 billion  \n \nIt was observed that warrants worth UGX.31,194 billion were \napproved in respect of various entities for which only UGX.30,646 \nbillion was paid out leaving UGX.548 billion unspent. The details are \nindicated in the table below; \n \nIt was noted that 56% of the unspent funds related to non-wage \nexpenditure while wage and development expenditure accounted for \n24% and 20% respectively.  Most of the unspent funds under wage \nrelated to pension payments implying that several planned pension \npayments were not made. The under absorption on development \nexpenditure could also be as a result of weaknesses in the procurement \nplanning in which the procurement processes are started late.", "metadata": {"page": 17, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "A number of Accounting Officers stated that the current procurement \nlaw does not allow them to initiate a procurement before receiving funds \n \n \n \nI advised the PS/ST \nto \nonly \nrelease \nPension funds for \nverified pensioners.  \nIn \naddition, \nthe \nprocurement \nlaw \ncan be revisited to \nmove \nthe \nrequirement \nto \nconfirm \nfunds \navailability \njust \nbefore committing \nGovernment.", "metadata": {"page": 17, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "7 \n \nSN \nFinding  \nRecommendation \nbecause there is a need to confirm funds availability at the very start of \nthe process. \n \nUnder absorption negatively affects service delivery since some of the \nplanned projects and activities are not undertaken.  \n \nManagement explained that there is still a stock of unverified pensioners \nwhose funds are released but are not paid until the verification process \nconfirms their existence.  \n3.3 \nTransfers from Treasury  \n \nDuring the year under review, Government budgeted to spend a total of \nUGX.32.7 trillion which was later revised to UGX.35.04 trillion. An \nanalysis of releases revealed that a total of UGX.31.6 trillion was \nreleased against the budgeted amounts, thus representing 96% \nperformance. A sum of UGX.3.8 trillion was not released. See table \nbelow;", "metadata": {"page": 18, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "below; \n \nEntity   \nTotal Revised \nBudget (UGX) \nTotal \nWarrants \n(UGX) \nUnder release \n(UGX) \nCentral Govt   \n31,669bn \n27,959bn \n3,709bn \nLocal Govt \n3,377bn \n3,236bn \n141bn \nTotal   \n35,046bn \n31,195bn \n3,850bn \n \nFailure to fully release the budgeted funds to the entities affected the \nimplementation of the planned activities which were intended to \ncontribute to the achievement of the NDPII and Vision 2040. The \ndetailed impact of this shortfall on the entity activities has been reported \nin the individual entity reports. It was observed that whereas the \nperformance contracts with Accounting Officers are premised on availing", "metadata": {"page": 18, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "the appropriated budgets during the year, such contracts are not revised \nin situations of shortfalls in budgets. \n \nAlthough \nreleases \nare in response to \navailable \ncash \nresources, there is \na need to provide \nguidance to MDAs \nin \nregard \nto \nprioritization \nof \nactivities \nto \nthe \nlevels \nof \navailed \nresources in cases \nof shortfalls.   \n \n3.4 \nAdvance of funds to entities with Appropriation in Aid  \n   \nIt was established that Government entities were advanced funds for \nthe first quarter based on estimates they had projected to collect as AIA. \nAnalysis of the performance of AIA revealed that 27 entities were", "metadata": {"page": 18, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "advanced UGX.287,018,895,231 as AIA but only managed to collect \nUGX.247,515,584,719 \nresulting \nin \na \nshortfall \nof \nUGX.39,503,310,512. \n \nIt should be noted that the advance was based on 1st quarter collections \nonly, but the entities failed to collect the same over the entire year. \n \nThe unrecovered amount remains a receivable to Government from the \naffected entities. \n \nThe occurrence poses a risk of the entities taking advantage of this \nwindow to overstate their expected NTR collections to justify the \nadvances being requested. \n \n \nThe \nPermanent \nSecretary/Secretary \nis \nadvised \nto \naddress the risks \nemerging from this \nemerging from this \nreform.", "metadata": {"page": 18, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "8 \n \nSN \nFinding  \nRecommendation \nManagement explained that the receivable for 2018/19 is being \nrecovered from the collections of entities in the current FY 2019/20. \nThis reform is being evaluated for the 2020/2021 budget to address the \nrevenue leakages and budgeting will be based on average actual AIA \ncollections of the Votes from previous financial years. \n3.5 \nUn \napproved \nsupplementary \nexpenditure \n- \nUGX.1,156,476,963,925  \nThe public Finance management Regulations 2016 provide in Regulation \n18(7) that any expenditure which is in excess of the appropriated budget \nof a vote and which is not in accordance with this section shall be treated \nas loss of public funds as provided for under section 79 (1) of the Act.", "metadata": {"page": 19, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "I noted that in the FY 2018/19 the Minister approved a supplementary \nbudget of UGX.1,772,222,007,231 in accordance with Regulation \n18(3) of the PFMR 2016. In compliance with Section 25(1), the Minister \nsought approval of the said supplementary expenditure from Parliament. \nParliament \nhowever \napproved \nand \nappropriated \na \ntotal \nof \nUGX.615,745,043,306 \nleaving \na \nvariance \nof \nUGX.1,156,476,963,925 unapproved.  \n \nIn light of Regulation 18 (7), a loss of UGX.1,156,476,963,925 was \noccasioned owing to expenditures without an appropriation of \nParliament.", "metadata": {"page": 19, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Parliament. \n \nManagement explained that the Ministry has since sought advice from \nthe Attorney General who has advised that since the Minister\u2019s approval \nwas in line with the law, the supplementary should be submitted as part \nof the Supplementary Appropriation Bill. \n \n \nGovernment \nis \nadvised \nto \nstreamline \nthe \nprocess \nfor \napproval \nof \nsupplementary \nfunding to avoid a \nreoccurrence \nof \nsuch instances \n \nEmphasis of Matter \n \nWithout qualifying my opinion further, attention is drawn to the following additional matters which \nhave also been disclosed in the financial statements; \n \n2.1.4 Expenditure on unbudgeted Domestic Arrears \u2013 UGX.266,993,803,318", "metadata": {"page": 19, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Included in the expenditure for the year is UGX.266.994bn that relates to domestic arrears \npayments which were not provided for in the budget by several votes. The expenditure was \nirregularly reported as current year\u2019s expenditure, whereas it relates to previous financial \nyears. This overstated the current year\u2019s expenditure.  \n \n2.1.5 Payables \u2013 UGX.3,334,699,967,995 \n \nAs disclosed in the statement of financial performance, the payables have increased from \nUGX.2,567,489,551,939 in 2017/2018 Financial Year (FY) to UGX.3,334,699,967,995 in \n2018/2019 FY, constituting a 29% increase. The amount represents 9% of the revised budget \nof Government of Uganda for the financial year 2018/19. This is an indication of an ineffective \ncommitment control system. The growth trend appears unsustainable and on the rise.", "metadata": {"page": 19, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "9 \n \n \n2.1.6 Contingent Liabilities \u2013 UGX.10,782,352,998,158  \n \nAs disclosed in the statement of contingent liabilities, Government contingent liabilities have \nincreased \nto \nUGX.10,782,352,998,158 \nin \n2018/2019 \nFY \nup \nfrom \nUGX.8,768,232,753,097 reported in the previous year 2017/2018. The trend appears \nunsustainable in the event that a significant percentage crystallizes into liabilities. \n \n \n2.1.7 Classified Expenditure \n \nAs disclosed under note 8, a total of UGX.1,303,000,000,000 relates to classified \nexpenditure. In compliance with Section 24 of the Public Finance Management Act, 2015", "metadata": {"page": 20, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "(Classified Expenditure), this expenditure is to be audited separately and a separate audit \nreport issued. \n \n \nOther Matters \n \nI consider it necessary to communicate the following matters other than those presented or disclosed \nin the financial statements \n \n \n2.1.8 Failure to Budget for Domestic Arrears \n \nSection 13(10) (a) (iv) of the Public Finance Management Act, 2015 (as amended) defines an \nannual budget as the financing estimates for the financial year to which the budget relates, \nincluding a plan for Government debt and any other financial liabilities for the financial year \nto which the annual budget relates. \n \nReview of the approved budget estimates for the Government for the past two financial years \nindicated that the Accounting Officers did not make sufficient budget provisions towards the \nsettlement \nof \ndomestic \narrears \ndespite \nthe", "metadata": {"page": 20, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "despite \nthe \naccumulation \nof \na \ntotal \nof \nUGX.2,567,489,551,939 in un-paid obligations. The amount provided in the budget for \n2018/19 was only UGX.380,502,000,000 which is 15% of the reported arrears for the \nprevious financial year.  \n \nI advised the Permanent Secretary/secretary to Treasury to devise means of obtaining funding \nto settle all the arrears and also instill measures to stop the accumulation of arrears by the \nrespective MDALGs. \n  \n \n2.1.9 Garnishee of Government funds  \n \nThe Civil Procedure Rules SI 71-1 provides for the attachment of debts under Order 23. It \nprovides the procedure to be followed by a decree-holder to attach funds held by a third party", "metadata": {"page": 20, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "on behalf of a judgment debtor. Garnishee proceedings are conducted through two stages; \n  \na) \nThe first garnishee order nisi which is an order of attachment of the debts of the \njudgment debtor in the hands of the garnishee operates as an injunction to restrain the", "metadata": {"page": 20, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "10 \n \ngarnishee from paying money out of the attached funds until the judgment debtor is \ndischarged or the garnishee order nisi is set aside. At this point, if the court is satisfied \nthat there is a legitimate reason for not paying the judgment debt out of the attached \ndebt, the court would halt the execution process by not issuing the garnishee order \nabsolute. \nb) \nThe second stage is the \u2018garnishee order absolute\u2019, which is an order to pay the \njudgment debt from the judgment debtor\u2019s debt under the garnishee. This ends the \nexecution. \n \nIt was observed that in the FY 2018/19, a total of UGX.66,550,119,068 and USD.528,000 was \nattached by way of Garnishee orders against Government. \n \nAudit observed that judgment debtors are increasingly resorting to the use of Garnishee orders", "metadata": {"page": 21, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "against Government accounts as a means of enforcing because of the absence of a clear and \nproper procedure and policy for the effective settlement of decisions and orders entered \nagainst the GOU. It was also noted that Government officials neglect the 1st stage of the \nGarnishees by not applying to court for an explanation as to why they are unable to pay; \nsubsequently, this results into a garnishee order absolute where funds are recovered \nautomatically. The effect is that Government activities are impaired by the injunction of \nspending on said accounts by the judgment creditors. \n \nIn response, management explained that the Permanent Secretary/Secretary to the Treasury \ncommenced negotiations with judgement creditors. The negotiations among others will \ninvolve agreement on the payment plan of the creditors. This is expected to minimize the \ngarnishee of Government accounts. I advised the PS/ST should devise a strategy of managing \nthe payment of debts arising out of court awards as a means of limiting recourse to garnishee \nof Government accounts.", "metadata": {"page": 21, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "of Government accounts. \n \n \n2.1.10 Non-recapitalization of the Uganda Communications Employees\u2019 Pension Scheme  \n \nUCEPS was founded by Government of Uganda (Founder) on 15th March 1998, and established \nunder an irrevocable trust in accordance with section 90 of the Uganda Communications Act, \n1997.  \n \nA review of Scheme records revealed that an Actuarial valuation of the Scheme was \ncommissioned in 2016 and an Actuarial Report was issued by the Consultant dated February \n2019. The Actuarial Report revealed that total funding by the Founder (Government) to the \ntune of UGX.102.7 Billion is needed to clear the schemes arrears.  \n \nA detailed review of the Scheme\u2019s financial records revealed that GOU has over the years been \ncontributing an average of UGX.2bn to meet the monthly pension requirements; however,", "metadata": {"page": 21, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "huge arrears due to retired employees exist. Given the fact that the beneficiaries are of \nadvanced age, there is a risk that they may not access funds due to them in their lifetime. \n \nIn response, I was informed by Management that the scheme had been transferred to the \nMinistry of ICT for proper budgeting and management. I await the outcome of this initiative.", "metadata": {"page": 21, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "11 \n \n2.1.11 Duplication of investments in ICT infrastructure   \n \nSection 4(b) of the NITAU Act 2009 stipulates that the authority should promote \nstandardization in the planning, acquisition, implementation, delivery, support and \nmaintenance of information technology equipment and services, to ensure uniformity in \nquality, adequacy and reliability of information technology usage throughout Uganda.  \n \nThe following observations were noted during the year under review; \n \n \na) \nOptical Fibre Investment by UETCL \n \nI noted that Government of Uganda has invested heavily in the extension of optical fibre \nnetwork across different parts of the country under the NBI/EGI project using funds from \nexternal borrowing (Approximately USD.106M) for Phases I, II and III and (USD.85M) on \nphase IV. I further noted that UETCL (another Government agency) had also invested heavily", "metadata": {"page": 22, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "in the ICT infrastructure.  \n  \nA review of the harmonization map of the optical fibre network in the country revealed that \nNITA and UETCL were building identical infrastructure on the same routes, such as in Kampala, \nMalaba, Mbarara, Kasese, Tororo and Karuma. Whereas the two companies are serving \ndifferent mandates for the use of the infrastructure, there was a need for the two Government \nagencies to cooperate to avoid duplication of the infrastructure, double funding for the same \nactives and further increasing the debt burden of the Country. I noted that UETCL has since \nsecured a license from UCC to allow them to sell data services. \n \nMultiple Government agencies investing in the OFC network will lead to underutilization, \nincreased borrowing by the agencies to fund the infrastructure, increase in maintenance costs \nborne by the Government of the network. \n \nThe above duplications within the ICT sector, especially amongst MDAs, would have been", "metadata": {"page": 22, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "avoided if a deliberate policy to have telecommunication players share infrastructure or sub-\nlet from the existing NBI/EGI network was implemented. This would not only raise additional \nrevenue but also lower costs to users. \n \n \nb) \nProcurement of an Enterprise Resource Planning (ERP) system by   Uganda \nRevenue Authority \u2013 UGX.32,079,727,632 \n \nSection 5 of the National Information Technology Authority NITA (U) Act 2009 mandates \nNITA(U) to identify and advise Government on all matters of information technology \ndevelopment, utilization, usability, accessibility and deployment including networking, systems \ndevelopment, information technology security, training and support. Section 32(3) of the same \nact makes it the duty of any organisation implementing Information Technology (IT) solutions \nto cooperate with NITA (U). \n \nIn developing the ERP system, management of Uganda Revenue Authority (URA) considered \na number of options which included: \na number of options which included:", "metadata": {"page": 22, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "12 \n \ni. \nDo nothing \u2013 where URA would maintain the status quo regarding corporate support \nsystems, \nii. \nDevelop and integrate a solution in-house, \niii. \nProcurement of cocktail of solutions, and  \niv. \nEnterprise resource planning system. \n \nHowever, I did not obtain any evidence that management consulted NITA (U) while developing \nthis system. Inquiry from NITA (U) revealed that the system acquired by URA is already \navailable under the IFMS and IPPS and any missing modules could have been procured at a \nmuch cheaper price. \n \nI observed that URA opted to procure the Enterprise Resource Planning System and spent a \ntotal of UGX.32.080bn for the supply, implementation, support and maintenance and is likely \nto incur more costs moving forward. Adoption of the IFMS by URA would have been a matter", "metadata": {"page": 23, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "of customizing the system to the requirements of the business functions of URA or setting a \nseparate set of books on the IFMS. This option would have been cheaper to implement, in \nterms of personnel and money, as Ministry of Finance, Planning and Economic Development \n(MoFPED) has now built capacity to extend the system to other Government units on top of \nsupporting them.  \n \nI also noted that in the justification paper, the project estimated benefits realization of \nUGX.8,981,859,032 by the financial year 2018/19. However, no assessment has been done to \nconfirm the cost-saving. I advised the PS/ST to introduce stricter controls at the budgeting \nstage to minimize such duplications, especially in the ICT infrastructure.  \n \n \n2.1.12 Entities due for winding up  \n \na) \nDeparted Asians\u2019 Property Custodian Board", "metadata": {"page": 23, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "According to minute 34/DAPCB/2018 of the 16th meeting of the Board of Directors of the \nDAPCB, the Chairman emphasized the issue of winding up Custodian Board activities within a \nperiod of one year. As such Management was expected to scale down activities as part of the \nwinding-up process. \n \nA review of the Entity\u2019s activities revealed that to the contrary, Management was undertaking \nmore long term activities. There appears to be no move towards the winding up of the board \nas per the Board resolution. It was also noted that the funding for the Custodian Board was \nfrom the proceeds of the disposal of the properties whose stock has kept declining.  \n \nb) \nPrivatization Unit  \n \nIt was observed that in the Report of the Public accounts committee - Central Government on \nthe Report of the Auditor General for the FY 2014/15 dated May 2018, the committee resolved \nthat the Privatization Unit should be dissolved within three months from the date of adoption", "metadata": {"page": 23, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "of the PAC report as a means of saving Government from nugatory expenditure. \n \nAudit was not availed with any evidence of compliance with the said parliamentary decision. \nIt is however important to note, that the dissolution of PU can only be undertaken through an", "metadata": {"page": 23, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "13 \n \namendment of the Act that established it. I have not obtained any evidence of any kind of \naction in this regard.  \n \n \nc) \nNon-performing Assets Recovery Trust (NPART) \n \nNPART was established in 1994 under the Nonperforming Assets Recovery Trust Act Cap 95 \nto hold and recover on behalf of the Government non-performing assets, which were \ntransferred to it by UCB and UDB. Section 29 of the Act provides that the Act would continue \nin force for three years unless, upon the recommendation of the Minister, Parliament by \nresolution extends its duration for a further period. \n \nParliament by a resolution passed on the 26th day of October 1999, extended the Act for two \nyears. In another resolution, parliament extended the lifespan of NPART for an additional 2 \nyears with effect from the 9th October 2005 ending the 9th October 2007, as a winding up", "metadata": {"page": 24, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "period. It is observed that no additional extension for the said period has been sanctioned by \nthe parliament to-date. Government continues to spend money on NPART without any legal \nbasis as its mandate has long expired without any further renewals. \n \nManagement explained that the winding-up bill for NPART had been completed and is awaiting \nplacement of the order paper in Parliament.  \n \nI advised the PS/ST to come up with clear roadmaps for winding up of the entities in issue.  \n \n \n2.1.13 Revenue leakages due to non-collaboration of Government entities \n \nSection 3 of the URA Act provides that the function of URA is to administer and give effect to \nthe laws or the specified provisions of the laws set out in the First Schedule to the Act, and \nfor this purpose to assess, collect and account for all revenue to which those laws apply. \n \nAudit observed that there were several leakages in revenue collections arising out of failures", "metadata": {"page": 24, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "in coordination between different agencies of Government and Uganda Revenue Authority as \nindicated below; \n \na) \nA total of UGX.54bn was never collected due to non-coordination between URA and the \nGaming board \nb) \nA total of UGX.393,799,543,265 was never collected due to failure by URA to access \nIFMS data \nc) \nA number of expatriates do not pay PAYE due to failure by the Directorate of Immigration \nto share work permits issued with URA \nd) \nA number of driving permits are issued without paying the requisite taxes  \ne) \nA number of instruments are registered by the Ministry of Lands without paying the \nrequisite stamp duty.  \n \nThe Ministry agreed that sharing of information across Government was critical for improving \ntax compliance. They further explained that NITA-U had started a process of procuring an \nintegration platform which will further ease access to information.", "metadata": {"page": 24, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "14 \n \nI advised the PS/ST to use his position to craft a strategy that ensures the timely sharing of \ninformation by Government agencies for easy collection of the applicable taxes. \n \n \n2.1.14 Licensing of Gaming and Betting houses  \n \nThe Lotteries and Gaming Act provides for the establishment of the National Lotteries and \nGaming Regulatory Board. It also provides for licensing and regulation of lotteries, gaming \nand betting; to provide for taxation of casinos, gaming and betting activities. The Act further \nprovides that a person shall not establish or operate a casino or provide a gaming or betting \nmachine without a license issued under this Act. Section 4 of the Act mandates the Board to \nlicense and regulate the management and operation of lotteries, gaming, betting and casinos \nin Uganda. \n \nAudit noted that the LGRB issues licenses to operators for a period of 12 months. In a letter", "metadata": {"page": 25, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "dated 14th May 2019, the Minister of Finance Planning and economic development directed \nthe board to stop licensing of the gaming until further guidance was given by Cabinet. Audit \nobserved that by the time of the audit, there was no guidance on whether licenses should be \ngiven by the board for the year 2020. I noted that a budgetary allocation of UGX.9.570bn was \nmade for the Board in the 2019/2020 budget in spite of uncertainty in their continuation. \n \nIt is, however, important to note that the decision of Cabinet may restrict the mandate of the \nboard created by a statute of parliament and expose the Government to legal action from \ndifferent operators who invested in the gaming industry. Management explained that the Hon. \nMinister of Finance in a letter dated 30th October 2019 authorized the Lotteries and Gaming \nRegulatory Board to renew licenses for the existing operators who are compliant with the \ncurrent law, pending further guidance from Cabinet.  \n \nGovernment should expedite providing the further guidance required in this regard, as", "metadata": {"page": 25, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "indicated in the letter from the Minister. \n \n \n2.1.15 Un approved salary structures and organograms  \n \nSection (A-a) paragraph  14 of the Public Service Standing Orders 2010, stipulates that the \nPermanent Secretary of the Ministry of Public Service is responsible for determining the terms \nand conditions of service and structures of the public service in consultation with the Secretary \nto Treasury wherever proposals involve an increased expenditure of public funds.  \n \nAudit of the Human resource functions in the various Government Ministries revealed the \nexistence of a number of projects and units operating within the existing setup and whose \nfunding was done from the Uganda Consolidated fund. A number of irregularities were \nidentified as listed below; \n \na) \nContrary to the public service standing orders that stipulate that the Responsible \nPermanent Secretary of the Ministry of Public Service shall determine the structure, \nterms and conditions of service, there were no such approvals obtained from the ministry \nof public service.", "metadata": {"page": 25, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "15 \n \nb) \nThere were no approved organograms to support the staffing levels in the units in issue. \nThis is despite the fact that staff numbers in these units have continued to grow but \nthere was no basis for the continued recruitments.  \nc) \nThough the funding for the staff of the units is provided by the Government of Uganda, \nthe staff occupying similar positions in the approved Government of Uganda job and \nperson specifications were being paid salaries that are far above those approved in the \nGOU salary structure without justification.  \n \nThere is no evidence that the PS/ST approved the salary structures as required by the standing \norders; despite the absence of such approval the PS/ST has continued to provide contract \nstaff salaries to these staff in the budget. The PS/ST was advised to consider stopping the \nrelease of funds for unapproved contract staff salaries.", "metadata": {"page": 26, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "2.1.16 Continued expenditure off the IFMS - UGX.439,655,032,782 for votes on the IFMS \n \nThe Government of Uganda introduced the IFMS with a core objective of ensuring accurate, \nreliable and complete financial information for Government Ministries, Departments, Agencies \nand Local Authorities as well as an increase in the transparency of public spending.   \n \nFrom a sample of Ministries, it was observed that several entities still send huge block figures \noutside the system after charging expenditure codes on the system; however, the ultimate \nexpenditure cannot be restricted to what was charged. It was also noted that a number of \nentities post these funds to commercial bank accounts a practice that was stopped many years \nback. Under the circumstances, it is difficult to ensure that the financial statements give a true \npicture of what transpired and these funds are also exposed to a risk of misuse. \n \nManagement attributed the above occurrence to limited resources with priority being accorded", "metadata": {"page": 26, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "to votes (MALGS). However, the big projects (size of the budget and remaining life) have been \nincluded in the priority schedule smaller projects and subventions will be considered later. It \nis projected that by FY 2021/2022 IFMS will be rolled out to all the remaining entities. \n \nThe Secretary to the Treasury was advised to issue a directive requiring all expenditure to be \ndone through the IFMS for votes which are already on the system. \n \n \n2.1.17 Failure by the Government to Pay Taxes for Organizations granted tax benefits - \nUGX.863,238,754,669  \n \nGovernment of Uganda through the Ministry of Finance Planning and Economic Development \ngranted Tax holidays to 67 companies for VAT, PAYE, Income Tax and Withholding Tax. The \nGovernment committed to settling the taxes with URA for the listed companies. \n \nVerification of the Government Tax arrears as at 30th June 2019 revealed that Government", "metadata": {"page": 26, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "owes URA UGX.863,238,754,669 in taxes. The arrears were accumulated from as far back as \n2005 and whereas the principal tax is UGX.569,437,538,931 this has accrued interest to the \ntune of UGX.293,801,215,737 which is 51% of the principal amount owed.  \n \nI noted that since committing to settle the taxes, the Government has not paid and every \nother year the taxes keep accumulating interest. The arrears are reflected in the URA revenue", "metadata": {"page": 26, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "16 \n \nstatements as collectable, yet Government has not shown any commitment to settle the \nobligations. I further observed that, although a waiver has since been granted to taxes owed \nby Government, URA considers these to be arrears for private companies. \n \nManagement informed me that under Section 40A. (2) of the Tax Procedures Code \n(Amendment) Act, 2019, tax arrears were written off. Failure to budget and account for taxes \non donor-funded projects has now been dealt with by exempting donor-funded imports, in \naccordance with the 5th Schedule to the East African Community (EAC) Customs Management \nAct, and the deeming provision under the VAT Act. The tax incentives regime was also \nexpanded to cater for facilitation hitherto paid for by the Ministry.    \n \nI await the implementation of the above initiatives. \n \n \nOther Information", "metadata": {"page": 27, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Other Information \n \nThe Accounting Officer is responsible for the other information. The other information comprises the \nstatement of responsibilities, a statement from the Hon. Minister of Finance, Planning and Economic \nDevelopment, a statement from the Secretary to the Treasury, a statement from the Accountant \nGeneral, and other supplementary information. The other information does not include the \nconsolidated financial statements and my auditors\u2019 report thereon. \n \nMy opinion on the financial statements does not cover the other information and I do not express an \naudit opinion or any form of assurance conclusion thereon. \n \nIn connection with my audit of the consolidated financial statements, my responsibility is to read the \nother information and, in doing so, consider whether the other information is materially consistent \nwith the financial statements or my knowledge obtained in the audit, or otherwise appears to be \nmaterially misstated.  If, based on the work I have performed, I conclude that there is a material", "metadata": {"page": 27, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "misstatement of this other information; I am required to report that fact. I have nothing to report in \nthis regard. \n \n \nResponsibilities of Management for the Consolidated Financial Statements \n \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 \nof the Public Finance Management Act, 2015 (as amended), the Accounting Officers are accountable \nto Parliament for the funds and resources of the Government of Uganda.  \n \nThe Accountant General is appointed as the Accounting Officer and Receiver of Revenue for the \nConsolidated Fund. The Accountant General is therefore responsible for the preparation of the \nconsolidated financial statements in accordance with the requirements of the Public Finance \nManagement Act 2015 (as amended), and the Financial Reporting Guide, 2018, and for such internal \ncontrol as management determines is necessary to enable the preparation of financial statements \nthat are free from material misstatements, whether due to fraud or error.", "metadata": {"page": 27, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "In preparing the consolidated financial statements, the Accountant General is responsible for \nassessing the Government\u2019s ability to continue delivering its mandate, disclosing, as applicable, \nmatters related to affecting the delivery of the mandate of the Government of Uganda, and using the", "metadata": {"page": 27, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "17 \n \nFinancial Reporting Guide 2018 unless the Accountant General has a realistic alternative to the \ncontrary.  \n \nThe Accountant General is responsible for overseeing the Government\u2019s financial reporting process. \n \nAuditor\u2019s Responsibilities for the Audit of the Consolidated Financial Statements \n \nMy objectives are to obtain reasonable assurance about whether the consolidated financial statements \nof Government as a whole are free from material misstatement, whether due to fraud or error and to \nissue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, \nbut is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material \nmisstatement when it exists. Misstatements can arise from fraud or error and are considered material \nif, individually or in the aggregate, they could reasonably be expected to influence the economic \ndecisions of users taken on the basis of these financial statements.", "metadata": {"page": 28, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain \nprofessional skepticism throughout the audit. I also; \n \n\u2022 \nIdentify and assess the risks of material misstatement of the consolidated financial statements, \nwhether due to fraud or error, design and perform audit procedures responsive to those risks, \nand obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. \nThe risk of not detecting a material misstatement resulting from fraud is higher than for one \nresulting from error, as fraud may involve collusion, forgery, intentional omissions, \nmisrepresentations, or the override of internal control. \n\u2022 \nObtain an understanding of internal control relevant to the audit in order to design audit \nprocedures that are appropriate in the circumstances, but not for the purpose of expressing an \nopinion on the effectiveness of the Government\u2019s internal control. \n\u2022 \nEvaluate the appropriateness of accounting policies used and the reasonableness of accounting", "metadata": {"page": 28, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "estimates and related disclosures made by management. \n\u2022 \nConclude on the appropriateness of management\u2019s use of the going concern basis of accounting \nand, based on the audit evidence obtained, whether a material uncertainty exists related to \nevents or conditions that may cast significant doubt on the Government\u2019s ability to deliver its \nmandate. If I conclude that a material uncertainty exists, I am required to draw attention in my \nauditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are \ninadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up \nto the date of my auditor\u2019s report. However, future events or conditions may cause the \nGovernment to fail to deliver its mandate. \n\u2022 \nEvaluate the overall presentation, structure, and content of the financial statements, including \nthe disclosures, and whether the financial statements represent the underlying transactions and \nevents in a manner that achieves a fair presentation.", "metadata": {"page": 28, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "I communicate with the Accounting Officer regarding, among other matters, the planned scope and \ntiming of the audit and significant audit findings, including any significant deficiencies in internal \ncontrol that I identify during my audit. \n \nI also provide the Accounting Officer with a statement that I have complied with relevant ethical \nrequirements regarding independence, and to communicate with him/her all relationships and other \nmatters that may reasonably be thought to bear on my independence, and where applicable, related \nsafeguards.", "metadata": {"page": 28, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "18 \n \nFrom the matters communicated with the Accounting Officer, I determine those matters that were of \nmost significance in the audit of the financial statements of the current period and are therefore the \nkey audit matters. I describe these matters in my auditor\u2019s report unless law or regulation precludes \npublic disclosure about the matter or when, in extremely rare circumstances, I determine that a \nmatter should not be communicated in my report because the adverse consequences of doing so \nwould reasonably be expected to outweigh the public interest benefits of such communication. \n \nOther Reporting Responsibilities \n \nIn accordance with Section 19(1) of the National Audit Act (NAA), 2008, I report to you, based on my \nwork described on the audit of the GoU Consolidated Financial Statements that, the activities, financial \ntransactions and information reflected in the consolidated financial statements that have come to my \nnotice during the audit, are in all material respects, in compliance with the authorities which govern \nthem.", "metadata": {"page": 29, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "them.  \n \nReport on the Audit of Compliance with Legislation  \n \nIn accordance with Section 13 of the NAA 2008, I have a responsibility to report material findings on \nthe compliance of Government, with specific matters in key legislations. I performed procedures \nprimarily to identify findings but not to gather evidence to express assurance.   \n \nThere was no material finding in respect of the compliance criteria for the applicable subject matters. \n \n \n \n \nJohn F.S. Muwanga \nAUDITOR GENERAL \nKAMPALA \n \n30th December, 2019", "metadata": {"page": 29, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "19 \n \n2.2 \nREPORT AND OPINION OF THE AUDITOR GENERAL ON THE GOVERNMENT OF \nUGANDA \nCONSOLIDATED \nFINANCIAL STATEMENTS \nOF \nDISTRICT \nLOCAL \nGOVERNMENTS FOR THE YEAR ENDED 30TH JUNE 2019 \n \nTHE RT. HON. SPEAKER OF PARLIAMENT \nQualified Opinion \nI have audited the consolidated Financial Statements of District Local Governments which comprise \nthe consolidated Statement of Financial Position as at 30th June 2019, and the consolidated Statement \nof Financial Performance, consolidated Statement of Changes in Equity and consolidated statement \nof Cash flows together with other accompanying statements for the year then ended, and notes to \nthe consolidated financial statements, including a summary of significant accounting policies.   \n \nIn my opinion, except for the possible effects of the matters described in the Basis for Qualified \nOpinion section of my report, the consolidated financial statements of District Local Governments for", "metadata": {"page": 30, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "the year ended 30th June 2019 are prepared in all material respects, in accordance with Section 51 of \nthe Public Finance Management Act (PFMA), 2015 (as amended) and the Financial Reporting Guide, \n2018. \nBasis for Qualified Opinion \n2.2.1 Unsupported adjustments to the statement of changes in equity worth \nUGX.13,882,193,895 \n \nI reviewed the consolidated statement of changes in equity on page 12 of the financial \nstatements and noted unsupported adjustments of UGX.21,729,219,382 to the opening \nbalance. \n  \nA review of the supporting schedule attached to the financial statements for the affected \ndistricts\u2019 financial statements revealed that only UGX.7,847,025,487 is supported leaving the \nabove balance of UGX.13,882,193,895 unsupported.", "metadata": {"page": 30, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "2.2.2 Unsupported adjustment in the Cash-flow statement \n \nI reviewed the consolidated cash flow statement on page 13-14 of the financial statements \nand noted that adjustments to the opening balance of UGX.7,136,795,502 were not \nadequately supported.  \n \nIn addition, transfers to treasury worth UGX.29,660,043,671 in the reconciliation of the \nmovement of cash during the year could not be ascertained. \n2.2.3 Inconsistencies in the reported figures  \n \nI observed that the consolidated statement of financial performance on page 11 reported total \nrevenue amounting to UGX.3,271,716,281,980, while the consolidated statement of revenues \nand expenditure by vote on pages 15 to 18 reported total revenues of UGX.2,741,786,749,768,", "metadata": {"page": 30, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "leaving an unexplained variance of UGX.529,929,532,212. The same figures are also \ninconsistent with those in the trial balance presented for audit as shown below;", "metadata": {"page": 30, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "20 \n \nTable 5: Showing Inconsistencies in reported figures \nComponent \nConsolidated Trial \nBalance - UGX \nConsolidated \nStatement of \nfinancial \nperformance - UGX \nConsolidated Statement of \nRevenues and expenditures \n- UGX \nRevenue  \n2,756,044,761,260 \n3,271,716,281,980 \n2,741,786,749,768 \nExpenditure  \n3,236,853,082,750 \n3,224,076,127,666 \n3,151,673,782,346 \nApproved \nestimates  \n3,545,357,933,930 \n \n3,425,934,945,393", "metadata": {"page": 31, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "I re-performed consolidation procedures for a sample of 55 District Local Governments (DLGs) \nand noted that the figures captured in the consolidated financial statements are different from \nthose reported in the Districts\u2019 separate financial statements for the same votes. The total \nvariances amounted to debit variances and credit variances of UGX.13,685,441,700 and \nUGX.5,851,129,656 respectively. Furthermore, it was noted that various account items were \naffected. \n \nThe budgeted figures reported in the consolidated statement of revenues and expenditures \nby votes are materially different from the budgeted figures of the same votes in the separate \nfinancial statement. The performance analysis presented in the same statement thereof is \nmisrepresented as shown in the table below; \nTable 6: Showing differences in budget figures reported \nDistrict \nRevised Approved Estimates \nas per Separate Financial \nStatements - UGX \nApproved Estimates as per", "metadata": {"page": 31, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Approved Estimates as per \nConsolidated Financial \nStatements - UGX \nVariance - UGX \nYumbe   \n58,606,874,146 \n33,900,994,925 \n24,705,879,221 \nPallisa  \n32,025,074,730 \n31,624,272,347 \n400,802,383 \nHoima \n26,223,578,523 \n25,835,055,445 \n388,523,078 \nNakapiripirit \n19,065,094,620 \n13,076,041,000 \n5,989,053,620 \nTotal \n135,920,622,019 \n104,436,363,717 \n31,484,258,302", "metadata": {"page": 31, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "31,484,258,302 \n \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions \n(ISSAI), and the National Audit Act, 2008. My responsibilities under those standards are further \ndescribed in the Auditor\u2019s Responsibilities for the Audit of the Consolidated Financial Statements \nsection of my report. I am independent of the  District Local Governments    in accordance with the \nConstitution of the Republic of Uganda, 1995 (as amended), the National Audit Act, 2008, the \nInternational Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants \n(IESBA Code) together with the ethical requirements that are relevant to my audit of the consolidated \nfinancial statements in Uganda, and I have fulfilled my other ethical responsibilities in accordance \nwith these requirements and the IESBA Code. I believe that the audit evidence I have obtained is \nsufficient and appropriate to provide a basis for my qualified opinion.  \nKey Audit Matters \nKey audit matters are those matters that, in my professional judgment, were of most significance in my", "metadata": {"page": 31, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "audit of the Consolidated Financial Statements of the current period. These matters were addressed in the \ncontext of my audit of the consolidated financial statements as a whole, and in forming my opinion thereon, \nand I do not provide a separate opinion on these matters. I have determined the matters described below \nas key audit matters to be communicated in my report;", "metadata": {"page": 31, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "21 \n \n \n2.2.4 Implementation of Budget approved by Parliament \n \nIt has been observed over years that activities that are planned and budgeted for by Local \nGovernments are either poorly implemented or not implemented at all, which affects service \ndelivery, the improvement of the people\u2019s wellbeing and the country\u2019s ability to attain the \nNational Development Plan (NDP) II goals. In addition, there have been increased requests \nfrom Parliament, Local Leaders and the citizenry in general for special audits, all pointing to \nineffective implementation of various programmes. I therefore considered the risk that there \nmay be challenges in budget implementation. \n \nIt is against this background that budget performance was considered as a key audit matter \nfor the audit year. The focus was on the attainment of planned outputs, which greatly affect \nthe wellbeing of communities and have a bearing on attainment of programme objectives.    \n \nConsequently, I developed specific audit procedures to;", "metadata": {"page": 32, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "i. \nEstablish the revenue performance for the year under review (extent of revenue \ncollection, including local revenue). \nii. \nAscertain the extent of absorption of released funds, including conditional grants and \ndonor funds. \niii. Assess the extent of attainment of key planned outputs. \n \nBased on the procedures performed, I made the following observations;   \n \nTable 7: Showing Budget performance findings in districts \nS/N \nIssue/Observation \nRecommendation(s) \n2.2.4.1 \nRevenue Performance \n \nSection 3.3(1) of the LGFAM, 2007, under budget principles guides \nthat estimates must reflect revenue, which can be realized from \nanticipated conditions. Section 3.4.1(4) further requires realistic \nrevenue forecasting as a precondition for successful budgeting.  \n \nI reviewed the consolidated statements of revenues and expenditure", "metadata": {"page": 32, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "by vote on pages 15 to 18 of the financial statements and noted that \nout of the budgeted total revenue of UGX.3,425,934,945,393 for the \nyear 2018/19, a sum of UGX.2,741,786,749,768 was realized \nrepresenting a performance level of 80% of the target.  \nApproved/Revise\nd Estimates \n(UGX Billions) \nReleases \n(UGX \nBillions) \nVariance \n(UGX Billions) \nPercentage \nperformance \n3,425 \n2,741 \n684 \n80% \n \nThe above analysis shows that there was a general shortfall in \nfunding in the consolidated revenue sources for the districts by \nUGX.684,148,195,625. \n \nThe shortfall affected implementation of planned activities which in \nturn negatively impacts on service delivery.   \n \nI advised the Local \nGovernments \nto    \nengage the relevant \nauthorities to honor \ntheir obligations.", "metadata": {"page": 32, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "22 \n \n \nThis was mainly attributed to local revenue shortfall arising from the \ncreation of new administrative units and shortfalls in donor funding \ndue to unrealistic budgeting. \n \nHowever, as noted in the Basis for opinion section above, the \ninconsistences in the budgeted and revenue figures reported in the \nvarious statements could affect the accuracy of the performance \nreported above. \nThe issue was brought to the attention of the Secretary to Treasury. \n2.2.4.2 \nAbsorption of Released Funds  \n \nSection 15 (1) of the Public Finance and Management Act, 2007 \nstates that after approval of the annual budget by Parliament, the \nSecretary to Treasury shall issue the annual cash flow plan of \nGovernment, based on the procurement plans, work plans and \nrecruitment plans approved by Parliament. Section 15 (2) states that", "metadata": {"page": 33, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "the annual cash flow plan issued under subsection (1) shall be the \nbasis for release of funds by the Accountant General to the \nAccounting Officers. Further to this, section 15 (3) requires an \nAccounting Officer to commit the budget of a vote, based on the \nannual cash flow plan issued under this section. \n \nI noted that out of the total releases to the District Local \nGovernments \nof \nUGX.3,271,716,281,980, \na \nsum \nof \nUGX.3,224,076,127,666 was spent   representing an absorption level \nof 98% as shown in the Table below; \nReleased Funds \n[A] \nExpenditure \n[B] \nUnder absorption \n[A-B] \nTrillion(UGX) \nTrillion(UGX) \nTrillion(UGX)", "metadata": {"page": 33, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Trillion(UGX) \n3.271 \n3.224 \n0.047 \nThe above analysis implies that, generally, the Districts absorbed all \nthe funds warranted to implement the District activities.  \nHowever, it was further observed that there was excess expenditure \nover the amounts warranted of UGX.47 billion. \nI brought the above issue to the attention of the Secretary to \nTreasury. \n \nI \ncommend \nthe \nAccounting Officers for \nthe efforts to fully \nabsorb \nall \nreleased \nfunds \nand \nadvised \nthem to seek council    \nauthority in case of any \nexcess funding. \n2.2.4.3  Mischarge of Expenditure  \n \nA review of the Payment files revealed that a total of", "metadata": {"page": 33, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "UGX.1,512,771,829 was mischarged to different account codes as \nper the Table below. \nS/N \nLocal Government \nAmount Mischarged  (UGX) \n1 \nApac DLG \n102,869,260 \n2 \nKasese DLG \n198,979,678 \n3 \nBundibugyo DLG \n228,327,849 \n4 \nLuwero DLG \n478,762,310 \n5 \nKapchorwa DLG \n503,832,732 \n  \n TOTAL \n1,512,771,829 \n \nMischarge of expenditure impacts on the credibility of the financial \nstatements since the figures reported therein do not reflect the true", "metadata": {"page": 33, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "amounts expended on the respective items. In addition, it negatively \n \nI advised the Local \nGovernments \nto \nengage the Ministry of \nFinance \nduring \nthe \nbudgeting \nprocess    \nand \nensure \nstrict \nadherence to the legal \nframework \nregarding \nreallocation of funds.", "metadata": {"page": 33, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "23 \n \naffects the implementation of activities from which the funds were \nreallocated. \nAccounting Officers mainly attributed this to constraints during \nbudget uploading on the IFMS and inadequacies of the inbuilt Chart \nof Accounts under the Programme Based Budgeting System (PBS).    \n \n \nEmphasis of Matter  \n \nWithout qualifying my opinion further, I draw attention to the following matters presented in the \nfinancial statements. \n \n \n2.2.5 Inadequate controls surrounding management of payables \n \nI observed that payables increased from UGX.104,061,463,566 to UGX.148,056,101,815 as \ndisclosed in the consolidated statement of financial position on page 12 for District Local \nGovernments. The accumulation of payables may lead to litigation and payment of fines and \npenalties.", "metadata": {"page": 34, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "penalties.  \n \nI advised the local Governments to observe the commitment control system and to settle the \noutstanding payables.  \n \n \n2.2.6 Unpaid Pension and Gratuity Arrears  \n \nDistricts had not paid pension and gratuity arrears totalling to UGX.28,689,443,061 by the end \nof the financial year as disclosed in note 24 of the consolidated Financial Statements. The \nunpaid pension and gratuity negatively impact on the well-being of the retired civil servants.  \n \nThis was mainly attributed to delayed access to the pension payroll. \n \nI advised the Local Governments to follow-up the matter with the MoFPED and Ministry of \nPublic Service to have the pension and gratuity areas payments effected in a timely manner.  \n \nOther Matters \nIn addition to the matters raised above, I consider it necessary to communicate the following matters", "metadata": {"page": 34, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "other than those presented or disclosed in the financial statements; \n \n \n2.2.7 Funds not accounted for  \n \nSection 43 (2) of the Local Governments Financial and Accounting Regulations, 2007, requires \nthe administrative advances to be accounted for within one month. Section 2.2.1 (6) of the \nsame regulations requires the Head of Finance to ensure that all payment vouchers are \nsupported by relevant documents.", "metadata": {"page": 34, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "24 \n \nAn amount of UGX.342,077,239 included in the expenditure figures of the consolidated \nfinancial statements lacked supporting documents at the time of audit as shown below;  \n \n \nTable 8: Showing unaccounted for funds in districts \nS/N \nLocal Government \nIncompletely vouched Expenditure \n(UGX) \n1 \nAleptong DA \n56,514,200 \n2 \nAmuru DA \n51,358,200 \n3 \nApac DA  \n144,930,601 \n4 \nBugiri DA \n45,595,600 \n5 \nBukedea DA \n9,713,000 \n6 \nKatakwi DA \n6,910,638 \n7", "metadata": {"page": 35, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "7 \nOyam DA \n27,055,000 \n  \n Total \n342,077,239 \n \nConsequently, I was unable to confirm that the funds were utilised for the intended use. \n \nI advised the Local Governments to ensure that funds are properly accounted for or else effect \nrecovery from the responsible officers. \n \n \n2.2.8 Borrowings  \n \nI noted a movement in borrowings in note 22 of the financial statements from \nUGX.404,060,600 to a nil balance. However, review of the consolidated cash flow statements \nunder financing activities revealed that no disclosure of any repayments both external and \nother domestic borrowings was made during the year.   \n \nI could not therefore confirm that this obligation was settled. The issue was brought to the \nattention of the Secretary to Treasury.", "metadata": {"page": 35, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Details of other information, Accounting Officers and my responsibilities are included in Annexure \n1. \n \n \nOther Reporting Responsibilities \n \nIn accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work \ndescribed on the audit of Financial Statements, that the activities, financial transactions and \ninformation reflected in the Financial Statements that have come to my notice during the audit, are \nin all material respects, in compliance with the authorities which govern them.", "metadata": {"page": 35, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "25 \n \nReport on the Audit of Compliance with Legislation  \n \nIn accordance with Section 13 of the NAA 2008, I have a responsibility to report material findings on \nthe compliance of Local Governments, with specific matters in key legislations. I performed \nprocedures primarily to identify findings but not to gather evidence to express assurance.   \n \nThere was no material finding in respect of the compliance criteria for the applicable subject matters. \n \n \n \n \nJohn F.S. Muwanga \nAUDITOR GENERAL \nKAMPALA \n30th December, 2019", "metadata": {"page": 36, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "26 \n \n2.3 \nREPORT AND OPINION OF THE AUDITOR GENERAL ON THE GOVERNMENT OF \nUGANDA CONSOLIDATED FINANCIAL STATEMENTS OF MUNICIPAL COUNCILS \nFOR THE YEAR ENDED 30TH JUNE 2019 \n \nTHE RT. HON. SPEAKER OF PARLIAMENT \n \nQualified Opinion \n \nI have audited the accompanying Consolidated Financial Statements of Municipal Councils, which \ncomprise the Statement of Financial Position as at 30th June 2019, the Statement of Financial \nPerformance, Statement of Changes in Equity, Statement of Cash Flows, together with other \naccompanying statements for the year then ended, and notes to the Consolidated Financial \nStatements, including a summary of significant accounting policies. \n \nIn my opinion, except for the possible effects of the matters described in the Basis for Qualified \nOpinion section of my report, the consolidated financial statements of Municipal Councils for the year \nended 30th June, 2019 are prepared in all material respects, in accordance with Section 51 of the", "metadata": {"page": 37, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Public Finance Management Act (PFMA), 2015 (as amended) and the Financial Reporting Guide, 2018. \n \nBasis for Qualified Opinion \n \n2.3.1 Misstatements in the consolidated financial statements \n \nI compared amounts in the individual audited financial statements for 21 Municipal Council \nvotes out of the 38 consolidated municipal council financial statements with the amounts \nreported in the consolidated financial statements and noted over statements of \nUGX.34,070,098,484 and understatements of UGX.22,887,260,006 in the different \ncomponents as shown in the table below. \n \nTable 9: Showing Misstatements in the consolidated financial statements of Municipal \ncouncils \nComponent \nNo. \nof \nMC\ns \nIndividual \nAudited FS - UGX \nConsolidated \nFS - UGX \nOver", "metadata": {"page": 37, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Over \nstatements - \nUGX \nUnder \nstatements - \nUGX \nRevenue \n(Understatement) \n08 \n78,930,558,848 \n75,354,525,393 \n0 \n3,576,033,455 \nRevenue \n(Overstatement) \n05 \n49,314,657,042 \n50,119,650,527 \n804,993,485 \n0 \nExpenditure \n(Understatement) \n09 \n96,282,163,770 \n79,641,509,077 \n0 \n16,640,654,693 \nExpenditure \n(Overstatement) \n11 \n126,078,995,857", "metadata": {"page": 37, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "152,692,102,04\n2 \n26,613,106,185 \n0 \nCash and cash \nequivalents \n01 \n4,057,992,257 \n4,047,751,013 \n0 \n28,547,633 \nReceivables \n04 \n16,626,999,255 \n15,407,719,099 \n0 \n1,219,280,156 \nPPE \n(Understatement) \n03 \n58,774,857,742 \n \n57,913,574,503 \n0 \n861,283,239 \nPPE \n(Overstatement) \n01 \n82,873,874,209 \n87,178,572,949 \n4,304,698,740 \n0 \nPayables \n(Understatement) \n04 \n3,271,835,280 \n2,781,932,767 \n0 \n489,902,513", "metadata": {"page": 37, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "27 \n \nComponent \nNo. \nof \nMC\ns \nIndividual \nAudited FS - UGX \nConsolidated \nFS - UGX \nOver \nstatements - \nUGX \nUnder \nstatements - \nUGX \nPayables \n(Overstatement) \n01 \n342,068,960 \n2,668,383,034 \n2,326,314,074 \n0 \nPension Liability \n01 \n283,603,749 \n212,045,432 \n0 \n71,558,317 \nContingent \nLiabilities \n01 \n1,240,772,497", "metadata": {"page": 38, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "1,261,758,497 \n20,986,000 \n0 \nTotal Misstatements \n \n34,070,098,484 \n22,887,260,006 \n \nThis affected the accuracy and reliability of the consolidated financial statements of the \nMunicipal Councils.  \n \nI advised the Secretary to Treasury to ensure that proper reconciliations are done with Local \nGovernments for correct amounts to be reflected in the consolidation statements. \n \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions \n(ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s \nResponsibilities for the audit of the Consolidated Financial Statements section of my report. I am \nindependent of the Municipal Councils in accordance with the Constitution of the Republic of Uganda \n(1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit", "metadata": {"page": 38, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code \nof Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable \nto performing audits of Consolidated Financial Statements in Uganda. I have fulfilled my ethical \nresponsibilities in accordance with the other requirements and the IESBA Code. I believe that the \naudit evidence I have obtained is sufficient and appropriate to provide a basis for my qualified opinion. \n \nKey Audit Matters \n \nKey audit matters are those matters that, in my professional judgment, were of most significance in \nmy audit of the Consolidated Financial Statements of the current period. These matters were \naddressed in the context of my audit of the Consolidated Financial Statements as a whole, and in \nforming my opinion thereon, and I do not provide a separate opinion on these matters. \n \nI have determined the matters described below as the key audit matters to be communicated in my \nreport. \n \n2.3.2 Implementation of Budget Approved by Parliament", "metadata": {"page": 38, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "It has been observed over years that activities that are planned and budgeted for by Local \nGovernments are either poorly implemented or not implemented at all, which affects service \ndelivery, the improvement of the people\u2019s wellbeing and the country\u2019s ability to attain the \nNational Development Plan (NDP) II goals. In addition, there have been increased requests \nfrom Parliament, Local Leaders and the citizenry in general for special audits, all pointing to \nineffective implementation of various programmes. I therefore considered the risk that there \nmay be challenges in budget and programme implementation. \n \nIt is against this background that budget performance was considered as key audit matter for \nthe audit year. The focus was on the attainment of planned outputs, which greatly affect the \nwellbeing of communities and have a bearing on attainment of programme objectives.", "metadata": {"page": 38, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "28 \n \n \nConsequently, I developed specific audit procedures to; \ni. \nEstablish the revenue performance for the year under review (extent of revenue \ncollection, including local revenue). \nii. \nAscertain the extent of absorption of released funds, including conditional grants and \ndonor funds. \niii. \nAssess the extent of attainment of key planned outputs. \n \nBased on the procedures performed, I made the following observations; \n \nTable 10: Showing budget performance findings in Municipalities \nSN \nIssue/Observation \nRecommendation \n2.3.2.1 \nRevenue Performance \n \nSection 3.3(1) of the LGFAM, 2007, relating to budget principles, guides \nthat estimates must reflect revenue, which can be realized from \nanticipated conditions. Section 3.4.1(4) further requires realistic", "metadata": {"page": 39, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "revenue forecasting as a precondition for successful budgeting.  \n \nI reviewed the Appropriation Schedules of the financial statements for \n38 Municipal Councils and noted that out of the budgeted revenue of \nUGX.545,068,542,082 for the year 2018/19, UGX.405,324,682,731 \n(74%) was realised leading to shortfall of UGX.139,743,859,351 (26%) \nof the target.  \n \nI advised the Local \nGovernments \nto \ninitiate strategies to \nensure \nthat \nbudgeted \nrevenue \nis realised. \n \n2.3.2.2 \nAbsorption of funds  \n \nSection 15 (1) of the Public Finance Management Act, 2015 states that \nafter approval of the annual budget by Parliament, the Secretary to", "metadata": {"page": 39, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Treasury shall issue the annual cash flow plan of Government, based \non the procurement plans, work plans and recruitment plans approved \nby Parliament. Section 15 (2) states that the annual cash flow plan \nissued under subsection (1) shall be the basis for release of funds by \nthe Accountant General to the Accounting Officers. Further to this, \nsection 15 (3) requires an Accounting Officer to commit the budget of \na vote, based on the annual cash flow plan issued under this section. \n \nI noted the following; \n \nOut of the total revenue realised of UGX.405,324,682,731, \nUGX.451,805,040,858 was spent by the entities representing an \nabsorption level of 111% as shown in the table below: \nRevenue Realised \n[A] \nExpenditure \n[B] \nOverspent  \n[A-B] \nbn \nbn", "metadata": {"page": 39, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "bn \nbn \nbn \n405.324 \n451.805 \n(46,480) \n \nThe above implies that the Municipal Councils absorbed all the available \nfunds in excess of the realised amount to implement the Council \nactivities.  \n \nI advised the Local \nGovernments \nto \nensure that proper \nbudgeting is done \nbased on realistic \nforecasts and that \nwarranting is based \non such estimates.  \n \nThe \nLocal \nGovernments were \nalso \nadvised \nto \nalways \nseek \nsupplementary \napproval \nfor \nthe \nexcess funds. \n \n \n2.3.2.3 \nMischarge of Expenditure", "metadata": {"page": 39, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "29 \n \nSN \nIssue/Observation \nRecommendation \nParagraph 10.4.1 of the Treasury Instructions, 2017 requires that in \nreviewing payment requests, an Accounting Officer shall have a \nprimary responsibility of ensuring that there is no mischarge and \ndiversion of funds through wrong coding of transactions. An Accounting \nOfficer shall be held personally liable for any wrong charge accounts \nused for expenditure incurred by his or her vote. \n \nA review of the sample of 21 Municipal Council\u2019s payment files revealed \nthat a total of UGX.1,478,412,806 was mischarged to different account \ncodes as per the table below. \n \nS/N \nLocal Government \nAmount (UGX) \n1.  \nFort Portal MC \n1,025,896,407 \n2.  \nJinja MC", "metadata": {"page": 40, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Jinja MC \n306,513,100 \n3.  \nKamuli MC \n146,003,299 \n  TOTAL \n1,478,412,806 \n \nMischarge of expenditure impacts on the credibility of the financial \nstatements since the figures reported therein do not reflect the true \namounts expended on the respective items. In addition, it negatively \naffects the implementation of activities from which the funds were \nreallocated. \nThis was majorly attributed to poor uploading of the budgets on to \nIFMS.      \n \nI advised the Local \nGovernments \nto \nstreamline \nthe \nbudgeting \nprocesses \nand \nensure that proper \ncharging \nof \naccounts is done. \n \nEmphasis of Matter", "metadata": {"page": 40, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Emphasis of Matter \n \nWithout qualifying my opinion further, I draw attention to the following matters presented and \ndisclosed in the Consolidated Financial Statements. \n \n2.3.3 Payables, Borrowings and Pension Liabilities \n \nA review of the consolidated statement of financial position for Municipal Councils and note \n22-24 of the consolidated financial statements revealed that although payables reduced by \nUGX.4,701,398,056 (15%), from UGX.31,347,679,251 to UGX.26,646,281,195, the \noutstanding payables remain a financial burden to the Municipalities. \n \nI further noted that the short- and long-term borrowings increased by 45% and 249% \nrespectively as shown in the table below. The accumulation of payables may lead to litigation \nand payment of fines and penalties.", "metadata": {"page": 40, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "30 \n \nTable 11: Showing Payables, Borrowings and Pension Liabilities in Municipalities \nDetails \n2019 (UGX) \n2018 (UGX) \nDecrease/ \nIncrease - UGX \nPercentage \nChange \nCurrent \nLiabilities \n \n \n \n \nBorrowings \n(Short term) \n309,951,664 \n217,655,963 \n92,295,701 \n42% \nPayables \n24,075,228,782 \n28,514,331,251 \n(4,439,102,469) \n-16% \nPension Liability \n1,066,735,090 \n2,273,928,574", "metadata": {"page": 41, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "(1,207,193,484) \n-53% \nTotal Current \nliability \n25,451,915,536 \n31,005,915,788 \n(5,554,000,252) \n-18% \nNon-current \nLiabilities \n \n \n0 \n \nLong-term \nborrowings \n1,194,365,659 \n341,763,463 \n852,602,196 \n249% \nPayables \n- \n- \n \n \nPension liability \n- \n- \n \n \nTotal non-\ncurrent \nliability \n1,194,365,659 \n341,763,463", "metadata": {"page": 41, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "341,763,463 \n852,602,196 \n249% \nTotal \nLiabilities \n26,646,281,195 \n31,347,679,251 \n(4,701,398,056) \n-15% \n \nI advised the Local Governments to adhere to the commitment control system and also settle \nthe outstanding obligations.  \n \n2.3.4 Receivables   \n \nA review of the consolidated statement of financial position of Municipal Councils and note 18 \nof the consolidated financial statements revealed that receivables increased by \nUGX.8,252,586,423 (44%); from UGX.18,906,454,489 to UGX.27,159,040,912. There is a risk \nthat the Local Governments may not recover these funds.", "metadata": {"page": 41, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Money owed to Councils represents an idle asset as it denies them the opportunity of using \nthe money to provide services promptly. \n \nI advised the Local Governments to initiate measures to recover the outstanding amounts.  \n \n2.3.5 Unspent Salary balances \n \nA review of consolidated statement of financial performance for Municipal Councils and note \n16 revealed that UGX.4,310,090,037 (64%) out of UGX.6,759,826,897 transferred to treasury, \nrelated to unspent salary balances which could have affected recruitment and staffing levels \nin the Local Governments thereby affecting service delivery. \n \nI advised the Local Governments to liaise with Ministry of public service to ensure staff are \nrecruited in time for the efficient delivery of services in their Local Governments.", "metadata": {"page": 41, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "31 \n \nOther Matters \n  \nIn addition to the matters raised above, I consider it necessary to communicate the following matters \nother than those presented or disclosed in the Consolidated Financial Statements. \n \n2.3.6 Under Staffing  \n \nA comparison of a sample of Municipal Council staff establishments against the available staff \nrevealed under staffing. Out of the available establishment of 6 Municipalities, out of the \nexpected 1176 positions, only 596 positions had been filled, leaving a staffing gap of 580, \nrepresenting 49%.  \n \nThe Municipal Councils with the biggest percentage of unfilled positions were Kapchorwa MC \nand Kitgum MC with percentages of 68% and 57 % respectively as shown in the table below.  \n \nTable 12: Showing Staffing Levels \nS/N \nLocal Government \nEstablishment \nFilled \nPositions \nVacancies", "metadata": {"page": 42, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Positions \nVacancies \n% Vacancies \n1.  Kapchorwa MC \n166 \n53 \n113 \n68% \n2.  Kitgum MC \n167 \n71 \n96 \n57% \n3.  Nansana MC \n92 \n45 \n47 \n51% \n4.  Tororo MC \n385 \n187 \n198 \n51% \n5.  Iganga MC \n131 \n89 \n42 \n32% \n6.  Lugazi MC \n235 \n151 \n84 \n36% \nTotal \n1176 \n596 \n580 \n49%", "metadata": {"page": 42, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "49% \n \nAs a result, a number of staff were either in acting capacity or assignment basis. The failure \nto fill the vacant posts leads to underperformance, inefficiency and stress arising from work \noverload. \n \nThis was mainly attributed to the banned on fresh recruits by the Ministry of public service  \nI advised the Local Governments to continue engaging the responsible authorities to address \nthe matter.  \n \n2.3.7 Failure to consolidate all the Municipal Councils \n \nA review of the consolidated financial statements of local Governments revealed that three (3) \nMunicipal Councils of Arua, Mubende and Ntungamo with total budget and actual expenditure \nof over UGX.18 billion were not consolidated as shown below; \n \nTable 13: Showing Un-consolidated Municipalities \n Entity \nApproved/revised \nBudget - UGX \nActual Expenditure - UGX \nArua Municipal Council \nArua Municipal Council \n8,938,115,260 \n8,378,526,033 \nMubende Municipal Council \n7,044,556,795 \n6,683,920,226 \nNtungamo Municipal Council \n3,775,541,705 \n3,338,906,042 \nTotal \n19,758,213,760 \n18,401,352,301", "metadata": {"page": 42, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "32 \n \nThis was attributed to delay in submission of financial statements by the respective entities \nfor consolidation. \n \nThe Accountant General explained that the submission rate was expected to improve going \nforward with the increase in the number of votes connected to IFMS and enhancement of \nsystems support through the establishment of the regional Treasury Service centres. \n \nI urged the Local Governments to ensure that they all submit their financial statements timely \nfor consolidation. \n \nDetails of other information, Accounting Officers and my responsibilities are included in \nAnnexure 1.  \n \nOther Reporting Responsibilities \n \nIn accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work \ndescribed on the audit of Consolidated Financial Statements, that the activities, financial transactions \nand information reflected in the Consolidated Financial Statements that have come to my notice \nduring the audit, are in all material respects, in compliance with the authorities which govern them.", "metadata": {"page": 43, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Report on the Audit of Compliance with Legislation  \n \nIn accordance with Section 13 of the NAA 2008, I have a responsibility to report material findings on \nthe compliance of Municipal Councils, with specific matters in key legislations. I performed procedures \nprimarily to identify findings but not to gather evidence to express assurance.   \n \nThere was no material finding in respect of the compliance criteria for the applicable subject matters. \n \n \n \n \nJohn F.S. Muwanga \nAUDITOR GENERAL \nKAMPALA \n \n30th December, 2019", "metadata": {"page": 43, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "33 \n \n2.4 \nREPORT OF THE AUDITOR GENERAL ON THE GOVERNMENT OF UGANDA \nCONSOLIDATED \nSTATEMENT \nOF \nFINANCIAL \nPERFORMANCE \nOF \nPUBLIC \nCORPORATIONS AND STATE ENTERPRISES FOR THE YEAR ENDED 30TH JUNE 2019 \n \nAccording to Section 3 of the Public Finance Management Act (PFMA), 2015 (as amended), \nPublic Corporation and State Enterprises are defined as follows; \n \n\u201cA Public Corporation means an authority established by an Act of Parliament other than a \nlocal Government which receives a contribution from public funds, and any public body \nwhich in a financial year receives any income from public funds\u201d. \n \n\u201cA State Enterprise means a body established under any Act other than the Company\u2019s Act \nor a local Government council, and a company registered under the company\u2019s Act in which \nthe Government or a state enterprise has controlling interest\u201d.", "metadata": {"page": 44, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "From the above definitions I noted that 68 entities comprising of 39 profit making \ncompanies/state enterprises and 29 non-profit statutory corporations were supposed to be \nconsolidated. Some entities which fall under the above definitions were excluded and \nreported on in the consolidated accounts of Government. \n \nSection 52 (1c) of the Public Finance Management Act (PFMA), 2015 (as amended) requires \nthe Accountant General, within three months after the end of each financial year, to prepare \nand submit to the Minister responsible for finance and the Auditor General the consolidated \nsummary statement of the financial performance of Public Corporations, State Enterprises \nand Companies where Government has controlling interest. \n \nIn line with the PFMA 2015, I reviewed the Consolidated Summary Statement of the \nFinancial Performance of Public Corporations and State Enterprises for the year ended 30th \nJune 2019, and noted the following; \n \n2.4.1 Completeness of the Consolidated Summary Statement of Performance", "metadata": {"page": 44, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "A review of the consolidated summary statement of performance of Public Corporations \nand State Enterprises revealed that 16 entities were disclosed as not consolidated due to \nfailure to submit the summary statement of financial performance for consolidation, the \nentities are listed below; \nTable 14: Showing entities not Consolidated, but Disclosed in the consolidated summary \nstatement \nS/N \nEnterprise \n1 \nAllied Health Professionals Council \n2 \nHotel and Tourism Training Institute \n3 \nNakivubo War Memorial Stadium \n6 \nNational Council for Children \n5 \nNational Council for Disability \n6 \nNational Council of Sports \n7 \nUganda Airlines Limited \n8 \nNational Women Council \n9 \nNational Youth Council \n10 \nUganda Air Cargo Corporation", "metadata": {"page": 44, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "34 \n \nS/N \nEnterprise \n11 \nUganda Livestock Industries \n12 \nUganda Medical & Dental Practitioners Council \n13 \nUganda Nurses and Midwives Council \n14 \nUganda Seeds Ltd \n15 \nUganda Railways Corporation \n16 \nThe Microfinance Support Centre Ltd \nI further noted that 16 entities which qualify for consolidation as statutory corporations and \nstate enterprises were neither reported nor disclosed in the consolidated summary \nstatement of performance contrary to the provisions in the PFMA as indicated in the table \nbelow;  \nTable 15: Showing entities not reported or disclosed in the consolidated summary statement \nS/N \nEnterprise \n1 \nNakawa Vocational Training Institute \n2 \nUganda Crane Industries Ltd. \n3 \nAmber House \n4 \nUganda Energy Credit Capitalization Co. Ltd \n5", "metadata": {"page": 45, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "5 \nMicro Finance Support Centre Uganda LTD \n6 \nNational Social Security Fund \n7 \nCapital Markets Authority \n8 \nCivil Aviation Authority \n9 \nNational Lotteries Board \n10 \nEnterprise Uganda \n11 \nTax Appeals Tribunal \n12 \nNational Council for Science and Technology \n13 \nNational Populations Council \n14 \nInsurance Regulatory Authority \n15 \nNational Council for Older Persons \n16 \nNational Library of Uganda \nI also noted that included in the consolidated summary statement, is Bank of Baroda with \na recorded net worth of UGX.392,691,620, however I was not provided with evidence of \nGovernment ownership in the Bank.  \nThis implies that the consolidated summary statement of financial performance of public \ncorporations and state enterprises is incomplete and does not reflect the accurate status of", "metadata": {"page": 45, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Government ownership and interest in all Public Corporations, State Enterprises and \nCompanies. \n \nManagement in their response explained that the Accountant General issues end of year \ncircular which clearly spells out the timelines for submission in accordance with the PFMA 2015 \nrequirements. However, some 30% of Public Corporations did not submit Financial Statements \nfor consolidation. However, the affected entities have been notified to ensure submission in \nthe right format for financial reporting for consolidation. \nI advised Government to issue comprehensive guidelines in respect of entities to be \nconsolidated in the summary statement of performance, and timelines for the entire \nconsolidation process to ensure compliance with the requirements of PFMA, 2015.", "metadata": {"page": 45, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "35 \n \n2.4.2 Un-harmonised Financial Reporting Framework for Financial Performance of \nPublic Corporations and State Enterprises \nWhereas the Accountant General has issued the financial reporting guidelines 2018 to be \nfollowed by all Government Ministries, Departments and Agencies (MDAs) while preparing \nfinancial statements, a number of Public Corporations and State Enterprises have developed \ntheir own Accounting manuals while some have adopted other reporting frameworks such as \nIFRS and IPSAS, among others. \nUn-harmonised financial reporting frameworks affect accurate consolidation of performance \nresults of such entities. \nManagement explained that S46 (a) of the PFMA mandates the Accountant General to specify \nthe basis of accounting to be adopted by all entities. In compliance with the above, the \nAccountant General through the financial reporting guide advised entities on the respective \nreporting frameworks to be followed. A harmonized reporting template was developed and \nissued with the respective entities to aid in the preparation of the Consolidated Statement of", "metadata": {"page": 46, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "performance. This is within the mandate of the Accountant General given by PFMA 2015 as \nstated above. \n \nAlthough the Accountant General reportedly issued the guidance, entities continued to prepare \naccounts in different formats and Accounting frameworks. \n \n2.4.3 Adoption of different accounting policies for statutory corporations and state \nenterprises \nWhereas Government has adopted the modified cash basis of accounting for most of her \nentities, there are other entities that have adopted different accounting policies such as \naccrual basis of accounting and cash basis of accounting.  \nThe different accounting policies affect consistencies in reporting across the different \nentities besides making it quite difficult to consolidate performance and undertake unbiased \ncomparison. \nManagement in their response took note of the audit observation and promised to \nprogressively monitor and evaluate the appropriate reporting format to achieve a \nharmonized framework in the future. \nManagement is advised to expedite the process of harmonising the accounting policies and", "metadata": {"page": 46, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "reporting framework across all Government institutions to achieve uniform and balanced \nreporting of the entities\u2019 performance. \n2.4.4 Financial Performance of Public Corporations and State Enterprises \nThe Government of Uganda (GoU) owns shares in a number of State Enterprises. These \nenterprises, which are independently managed, are supposed to operate efficiently, make \nprofits and pay dividends to Government. Their financial performance is therefore of interest \nto Government. \nI observed that financial institutions, such as; Pride Micro Finance, Post Bank Uganda Limited, \nand Uganda Development Bank were assessed for the period ending 31st December 2018 due", "metadata": {"page": 46, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "36 \n \nto the fact that their financial years do not follow the Government financial year end of 30th \nJune. In addition, entities such as Uganda Railways Corporation, Uganda Printing and \nPublishing Corporation, Uganda Seeds Limited, National Housing and Construction Company \nLimited and Enterprise Uganda were not sampled for assessment because they had not \nsubmitted audited accounts at the time of concluding this review.  \nI noted that the Government Consolidated Summary Statement of financial performance of \npublic corporations and State enterprises only reported on; Government shareholding, total \nincome, total expenditure, dividends declared, retained earnings, and net worth of entities.  \nHowever, key performance assessment parameters, such as; profitability, return on assets, \nliquidity assessment, long-term debt, and interest cover were not reported on. As a result, I \ncomputed these ratios for further analysis of performance of entities using audited financial \nstatements and noted the following: \n \na) Profitability of Enterprises", "metadata": {"page": 47, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "a) Profitability of Enterprises \nI noted that Nineteen (18) out of the 26 State Enterprises analysed made profits in the \nyear under review, with National Water and Sewerage Corporation (NWSC), Uganda \nElectricity Transmission Company Limited (UETCL) and Civil Aviation Authority (CAA) \nposting profits of UGX 85.7bn, UGX 64.6bn and UGX 45.5bn respectively.  \nTable 16: Showing Profitability of Enterprises \nNo. \nEnterprise \nProfit After Tax (UGX) \n2018/19 \n2017/18 \n1 \nNational Water and Sewerage Corporation \n85,700,275,000 \n51,188,903,000 \n2 \nUganda Electricity Transmission Company \nLimited \n64,639,000,000 \n(75,526,000,000) \n3 \nCivil Aviation Authority (June 2019)", "metadata": {"page": 47, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Civil Aviation Authority (June 2019) \n45,508,158,000 \n3,718,584,000 \n4 \nUganda Electricity Generation Company \n24,783,518,000 \n(10,856,159,000) \n5 \nPride Micro Finance (Dec 2018) \n15,111,855,000 \n16,496,928,000 \n6 \nUganda Development Bank (Dec 2018) \n9,486,394,000 \n8,306,247,000 \n7 \nNew Vision Printing and Publishing Company \nLimited \n3,909,242,000 \n4,620,769,000 \n8 \nPost Bank Uganda Limited (Dec 2018) \n3,498,702,610 \n6,204,064,468 \n9 \nNile Hotel International Limited", "metadata": {"page": 47, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Nile Hotel International Limited \n1,228,312,941 \n1,521,712,660 \n10 \nUganda Property Holding \n1,223,239,694 \n125,315,766 \n11 \nNEC Construction Works & Engineering \nLimited \n1,187,509,276 \n795,920,408 \n12 \nNEC Tractor Hire Scheme Limited \n1,052,806,406 \n752,282,106 \n13 \nNEC Luwero Industries Limited \n367,940,424 \n230,073,329 \n14 \nUganda \nWildlife \nConservation \neducation \nCentre \n285,709,550 \n65,550,176 \n15 \nUganda Post Limited \n188,856,000", "metadata": {"page": 47, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "188,856,000 \n100,495,000 \n16 \nMandela National Stadium \n137,505,004 \n238,902,339 \n17 \nNEC Uzima Limited \n57,922,292 \n(385,744,000) \n18 \nNEC Farm Katonga Limited \n29,730,502 \n(359,026,879) \n19 \nCapital markets Authority \n(43,833,000) \n1,330,205,000 \n20 \nNEC Tractor Project \n(389,305,722) \n(70,636,203) \n21 \nKilembe Mines Limited \n(2,321,001,684) \n(1,624,302,143)", "metadata": {"page": 47, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "37 \n \nNo. \nEnterprise \nProfit After Tax (UGX) \n2018/19 \n2017/18 \n22 \nUganda Air Cargo Corporation \n(3,726,108,262) \n1,511,953,454 \n23 \nUganda Broadcasting Corporation \n(6,790,341,186) \n(379,729,597) \n24 \nUganda Electricity Distribution Company \nLimited \n(9,596,178,000) \n(6,305,106,000) \n25 \nUganda Development Corporation (Group) \n(17,571,299,000) \n383,820,000 \n26 \nBank of Uganda \n(855,582,000,000) \n424,113,000,000", "metadata": {"page": 48, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "424,113,000,000 \nThe worst performing State Enterprises were Bank of Uganda (BoU), Uganda \nDevelopment Corporation (UDC) and Uganda Electricity Distribution Company Limited \n(UEDCL) with losses of UGX.855.6bn, UGX.17.6bn and UGX.9.6bn, respectively. \n \nIn comparison to the previous year, 13 enterprises posted improved (increased profits or \nreduced loss) performance, with Uganda Electricity Generation Company, Uganda \nProperty Holding and Civil Aviation Authority registering over 300% percentage increase. \nOn the other hand, Uganda Development Corporation, Uganda Air Cargo Corporation and \nBank of Uganda posted losses for the year from profit positions in the previous year with \nreduction in performance of over 300%. \n \nb) Return on Assets  \n \nThe Return on Assets (ROA) shows the percentage of how profitable a company\u2019s assets \nare generating revenue. It measures management\u2019s efficiency in using the enterprise\u2019s", "metadata": {"page": 48, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "assets to generate earnings. NEC Tractor Hire Scheme Limited, NEC Construction Works \n& Engineering Limited and Pride Micro Finance have persistently recorded impressive \nperformance posting Return on Assets of 40.5%, 9.5% and 5.7%, respectively. \n \nMajority of the enterprises are suboptimal and inefficient in utilising their assets. The \nworst performing Enterprises were NEC Tractor Project, Uganda Development Corporation \nand Kilembe Mines Limited.  \nTable 17: Showing Return on Assets \nNo. \nEntity \nReturn on Assets (%) \n  \n  \n2018/19 \n2017/18 \n1 \nNEC Tractor Hire Scheme Limited \n40.53 \n43.3 \n2 \nNEC Construction Works & Engineering Limited \n9.48 \n26.8 \n3 \nPride Micro Finance (Dec 2018) \n5.67", "metadata": {"page": 48, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "5.67 \n6.7 \n4 \nNew Vision Printing and Publishing Company Limited \n4.42 \n2.7 \n5 \nCivil Aviation Authority June 2019 \n3.79 \n0.32 \n6 \nNational Water and Sewerage Corporation \n3.53 \n3.2 \n7 \nUganda Development Bank (Dec 2018) \n2.84 \n2.79 \n8 \nNEC Uzima Limited \n2.78 \n(20.1) \n9 \nUganda Wildlife Conservation education Centre  \n2.07 \n0.5 \n10 \nUganda Electricity Transmission Company Limited \n1.94 \n(2.9) \n11 \nNEC Luwero Industries Limited \n1.83 \n1.3 \n12 \n1.3 \n12 \nPost Bank Uganda Limited (Dec 2018) \n0.92 \n1.8", "metadata": {"page": 48, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "38 \n \nNo. \nEntity \nReturn on Assets (%) \n13 \nNile Hotel International Limited \n0.58 \n0.8 \n14 \nNEC Farm Katonga Limited \n0.57 \n(6.2) \n15 \nUganda Property  Holding \n0.49 \n0.1 \n16 \nUganda Electricity Generation Company \n0.40 \n(0.2) \n17 \nUganda Post Limited \n0.20 \n(4.6) \n18 \nMandela National Stadium \n0.08 \n(0.1) \n19 \nCapital markets Authority \n(0.57) \n17.05 \n20 \nUganda Electricity Distribution Company Limited \n(0.58)", "metadata": {"page": 49, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "(0.58) \n0.4 \n21 \nUganda Broadcasting Corporation \n(2.30) \n(0.13) \n22 \nUganda Air Cargo Corporation \n(4.21) \n1.7 \n23 \nBank of Uganda \n(5.26) \n3.2 \n24 \nKilembe Mines Limited \n(5.81) \n(4.3) \n25 \nUganda Development Corporation (Group) \n(14.54) \n(4.9) \n26 \nNEC Tractor Project \n(18.99) \n3.2 \n \nc) Dividends  \nI observed that, out of the 18 profit making enterprises, only Uganda Property Holding \nproposed a dividend pay-out of UGX.100,000,000. In the year under review, New Vision", "metadata": {"page": 49, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Printing and Publishing Company Limited paid out dividends declared for the previous \nyear totalling UGX.870,659,000.  \nI advised Government to ensure that profit making enterprises provide a share of \nGovernment dividend.  \n \nd) Liquidity Assessment \nI analysed the ability of state enterprises\u2019 to meet their short-term financial obligations by \ncomparing the current assets and current liabilities. The ratio of Current Assets to Current \nLiabilities exceeding 2 is desirable, although acceptable current ratios vary between \nindustrial sectors.  \nI noted that 12 entities were above the ideal threshold, implying that they are able to \nmeet their liabilities as they fall due although 7 of these enterprises had very high ratios \nexceeding 10. 7 entities had ratios below 1.5 and may have a challenge of paying their \nliabilities. \nThe liquidity assessment of four state enterprises namely Bank of Uganda, Pride Micro \nFinance, Post Bank Uganda Limited and Uganda Development Bank was not made \nbecause the financial institutions have mandatory liquidity thresholds.", "metadata": {"page": 49, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "39 \n \n \n \nTable 18: Showing Enterprise Liquidity \nNo. \n  \nEntity \n  \nCurrent Ratio \n2018/19 \n2017/18 \n1 \nNEC Farm Katonga Limited \n938.09 \n305.92 \n2 \nNEC Tractor Hire Scheme Limited \n15.86 \n4.96 \n3 \nUganda Development Corporation (Group) \n14.68 \n62.07 \n4 \nNEC Tractor Project \n14.16 \n8.32 \n5 \nUganda Electricity Generation Company \n12.74 \n7.62 \n6 \nCapital markets Authority \n11.58 \n11.91 \n7 \nNile Hotel International Limited \n10.60", "metadata": {"page": 50, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "10.60 \n7.82 \n8 \nUganda Electricity Distribution Company Limited \n9.37 \n4.65 \n9 \nNEC Luwero Industries Limited \n5.04 \n5.07 \n10 \nNew Vision Printing and Publishing Company \nLimited \n4.21 \n3.60 \n11 \nUganda Property  Holding \n3.34 \n4.05 \n12 \nCivil Aviation Authority June 2019 \n3.09 \n1.89 \n13 \nUganda \nElectricity \nTransmission \nCompany \nLimited \n1.80 \n1.47 \n14 \nNational Water and Sewerage Corporation \n1.80 \n1.31 \n15 \nKilembe Mines Limited \n1.66", "metadata": {"page": 50, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "1.66 \n2.00 \n16 \nUganda Air Cargo Corporation \n1.29 \n1.76 \n17 \nNEC Construction Works & Engineering Limited \n1.15 \n3.85 \n18 \nUganda Post Limited \n1.13 \n1.09 \n19 \nUganda Broadcasting Corporation \n0.54 \n0.54 \n20 \nMandela National Stadium \n0.54 \n0.43 \n21 \nUganda Wildlife Conservation education Centre  \n0.41 \n0.49 \n22 \nNEC Uzima Limited \n0.33 \n2.04 \nI advised Government to ensure management of these entities strengthen their \nTreasury/working capital management strategies to ensure speedy collection of debts and \nreduction of liabilities. \ne) Long-term Debt", "metadata": {"page": 50, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "e) Long-term Debt \nEntities should be able to meet their long-term debt obligations. Gearing (debt) ratios \nmeasure the proportion of the enterprises\u2019 assets that are financed by debt. Although the \nrisk levels vary from industry to industry, a debt ratio of more than 50% is considered \nundesirable. I noted that 8 State enterprises had debt ratios of more than 50% implying \nthat their total assets were insufficient to cover their total debt. These included; UEDCL, \nUETCL, UEGCL, NEC Construction Works, Post Bank Uganda, Bank of Uganda, Pride Micro \nFinance and NWSC.  \n18 enterprises had debt ratios of less than 50% implying that owners\u2019 equity was sufficient \nto cover total debt. Further analysis noted that 9 enterprises had very low gearing levels \nbelow 10% indicating availability of untapped source of financing for growth.", "metadata": {"page": 50, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "40 \n \nTable 19: Showing Enterprise Gearing \nNo. \n  \nEntity \n  \nDebt Ratio (%) \n2018/19 \n2017/18 \n1 \nUganda Electricity Distribution Company Limited \n88.12 \n86.97 \n2 \nUganda Electricity Transmission Company Limited \n87.79 \n87.48 \n3 \nUganda Electricity Generation Company \n87.28 \n85.44 \n4 \nNEC Construction Works & Engineering Limited \n86.73 \n25.83 \n5 \nPost Bank Uganda Limited (Dec 2018) \n81.33 \n82.40 \n6 \nBank of Uganda \n80.97 \n75.50 \n7 \nPride Micro Finance (Dec 2018) \n58.55", "metadata": {"page": 51, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "58.55 \n58.70 \n8 \nNational Water and Sewerage Corporation \n58.30 \n68.20 \n9 \nCivil Aviation Authority June 2019 \n48.88 \n49.51 \n10 \nNEC Uzima Limited \n44.21 \n9.83 \n11 \nUganda Development Bank (Dec 2018) \n31.48 \n31.27 \n12 \nUganda Post Limited \n21.12 \n19.69 \n13 \nUganda Development Corporation (Group) \n20.38 \n29.43 \n14 \nNew Vision Printing and Publishing Company Limited \n19.89 \n20.05 \n15 \nUganda Broadcasting Corporation \n17.81 \n17.72 \n16 \nUganda Air Cargo Corporation", "metadata": {"page": 51, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Uganda Air Cargo Corporation \n16.70 \n15.17 \n17 \nKilembe Mines Limited \n13.71 \n15.61 \n18 \nCapital markets Authority \n8.44 \n8.24 \n19 \nNEC Tractor Project \n7.04 \n11.98 \n20 \nNEC Luwero Industries Limited \n6.74 \n10.67 \n21 \nNEC Tractor Hire Scheme Limited \n5.42 \n16.78 \n22 \nUganda Wildlife Conservation education Centre  \n2.81 \n3.61 \n23 \nMandela National Stadium \n2.53 \n2.28 \n24 \nUganda Property  Holding \n0.63 \n0.62 \n25 \nNile Hotel International Limited", "metadata": {"page": 51, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Nile Hotel International Limited \n0.25 \n0.37 \n26 \nNEC Farm Katonga Limited \n0.02 \n0.04 \nIn comparison to the previous year, NEC construction works increased its gearing from \n25.8% to 86.7%, NEC Uzima also increased from 9.8% to 44.2% while NEC Tractor \nproject, NEC Luwero industries and NEC Tractor hire scheme had reduced gearing by over \n30% from the previous year. The rest of the entities had no notable change in the gearing \nlevels. \n \nf) \nInterest cover \nI analysed the interest cover of enterprises that had taken on loans to establish their \nability to service the loans through payment of interest. Interest cover looks at how many \ntimes a Company\u2019s operating profits exceed its interest payable. A cover of four (4) times \nand above is usually considered to be safe, depending on the nature of industry. The", "metadata": {"page": 51, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "implication is that a company is most likely to meet its interest payments.  \nI noted that 8 State enterprises were better placed to meet their interest obligations, \nwhile 7 were not. The three worst performing State enterprises in this aspect were Bank", "metadata": {"page": 51, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "41 \n \nof Uganda, Uganda Broadcasting Corporation and NEC Tractor Project, which may have \nchallenges meeting their interest obligations. \n \nTable 20: Showing Enterprises' ability to service loan obligations \n \nN\no\n. \nEntity \nProfit before \nInterest - UGX \nInterest \n(Financing \ncost) - UGX \nInterest \nCover \n(No. of \ntimes) \n1 \nNEC \nLuwero \nIndustries \nLimited \n1,605,446,322 \n2,898,800 \n553.8 \n2 \nUganda Property  Holding \n2,295,266,559 \n18,139,200 \n126.5 \n3 \nNEC Construction Works &", "metadata": {"page": 52, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "NEC Construction Works & \nEngineering Limited \n1,174,872,802 \n12,636,474 \n93.0 \n4 \nNEC Tractor Hire Scheme \nLimited \n1,031,670,365 \n21,136,041 \n48.8 \n5 \nNEC Farm Katonga Limited \n28,230,596 \n1,499,906 \n18.8 \n6 \nNational \nWater \nand \nSewerage Corporation \n55,246,011,000 \n5,993,271,000 \n9.2 \n7 \nUganda Development Bank \n(Dec 2018) \n15,810,821,000 \n2,217,024,000 \n7.1 \n8 \nUganda Post Limited", "metadata": {"page": 52, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "8 \nUganda Post Limited \n307,786,000 \n54,711,000 \n5.6 \n9 \nPride Micro Finance (Dec \n2018) \n28,944,865,000 \n7,666,079,000 \n3.8 \n10 \nUganda \nElectricity \nGeneration Company \n23,922,515,000 \n8,256,418,000 \n2.9 \n11 \nCivil Aviation Authority June \n2019 \n48,737,266,000 \n20,574,758,000 \n2.4 \n12 \nPost Bank Uganda Limited \n(Dec 2018) \n14,004,100,319 \n8,465,096,709 \n1.7 \n13", "metadata": {"page": 52, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "1.7 \n13 \nBank of Uganda \n(727,747,000,000) \n127,835,000,000 \n-5.7 \n14 \nUganda \nBroadcasting \nCorporation \n(6,790,341,186) \n34,468,397 \n-197.0 \n15 \nNEC Tractor Project \n(390,592,922) \n1,287,200 \n-303.4 \nThrough its oversight role, Government should caution the management of these \nenterprises to limit the amounts of debt to manageable levels guaranteed by improved \nprofitability.  \n \nOverall Conclusion/Recommendation \n \nWhereas Government policy to invest in critical sectors of the economy is commendable, \nit is important to ensure that such investments are operating efficiently and effectively to", "metadata": {"page": 52, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "meet Government objectives. There is need for Government to improve on supervision \nand monitoring of these entities.  In addition, Government should issue comprehensive \nguidelines on the consolidation process and consider preparing a comprehensive \nConsolidated Summary Statement of Performance to include key performance \nmeasurement parameters as noted above.", "metadata": {"page": 52, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "42 \n \nPART 3:   RESULTS OF AUDIT OF THEMATIC AND FOCUS AREAS \n \nThis part contains the key audit findings of 4 thematic areas (3.1 to 3.4) and 8 focus areas (3.5 to \n3.12) undertaken during the audit year ended 31st December 2019. The detailed reports of the \nthematic areas have been separately issued and copies are available. \n \n3.1 \nPerformance of the Approved 2018/19 Budget  \n \n3.1.1 Performance at the national level and selected MDAs \n \nGovernment approved a budget of UGX.32 trillion for the financial year 2018/19. This was \nlater revised to UGX.35 trillion through supplementary allocations. The theme for the budget \nwas \u201cIndustrialization for job creation and shared prosperity\u201d The focus was productivity \nimprovement, infrastructure development, improvement in the delivery of services, \ninvestment promotion and private sector growth, harnessing tourism potential, improving", "metadata": {"page": 53, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "governance and pay reform and public debt management.  \n \nI undertook a review of the performance/implementation of the 2018/19 approved budget \nand observed the following.  \n \na) \nGovernment revenue and expenditure \n \nGovernment planned to collect revenue of UGX.17.62tn from taxes, NTR and grants. \nUGX.17.86tn was realised which represents 101% revenue performance. In addition \nGovernment expected to fund the balance of UGX.17.41tn through domestic borrowing, \nbudget support, external financing (both concessional and non-concessional loans), \nAppropriation on Aid collected by government departments as well as domestic debt \nrefinancing.  \n \nOut of a total budget of UGX.35.03tn, UGX.31.194tn was released leaving a balance of", "metadata": {"page": 53, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "UGX.3.84tn. This translated in performance of 89.03%. Out of the total releases of \nUGX.31.194tn, UGX.30.646tn was spent leaving unspent balance of UGX.548bn \nrepresenting absorption of 98.2%. \n \nb) \nUn approved supplementary expenditure  \n  \nSection 25(1) of the PFMA, 2015 provides that the Minister may approve a \nsupplementary budget up to 3% of appropriated budget but is required to seek \nretrospective approval from Parliament within 4 months. \n \nDuring the year under review, the Minister approved a supplementary budget of \nUGX.1,772,222,007,231. However, upon tabling the expenditure to Parliament, only \nUGX.615,745,043,306 was approved leaving UGX.1,156,476,963,925 un approved. \nI advised the Minister to seek further guidance on how such reflected funds should be \ntreated.", "metadata": {"page": 53, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "43 \n \nc) \nImplementation of Government projects \n \nI observed that 43 Government Projects had funds available of UGX.2.31tn to \nimplement project activities. However, only UGX.1.58tn was spent resulting into \nunutilised balance of UGX.736bn which represents a low absorption capacity of 68%. \nThis was majorly attributed to delays in approving work plans, long procurement \nprocesses, delays in signing of contracts and slow execution of works among others. \n \nAs a result, there were partial or non-implemented planned activities, interest charges \non unwithdrawn funds of UGX.90.6bn, increased project administration costs as a result \nof project extensions, and delayed service delivery to the beneficiary communities.  \n \nI advised the Government to work closely with the relevant stakeholders to fast track \nimplementation of project activities and ensure project milestones are achieved.", "metadata": {"page": 54, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "d) \nGarnishee of Government funds \n \nIn the FY 2018/19, a total of UGX.66,550,119,068 and USD.528,000, on seventeen \n(17) bank accounts, was attached by way of Garnishee orders against Government.  I \nobserved that judgment debtors are increasingly resorting to the use of Garnishee \norders against Government accounts as a means of enforcement. This was partly due \nto absence of a clear and proper procedure and policy for the effective settlement of \ncourt decisions and orders entered against the GOU. The effect is that planned \nGovernment programmes are not implemented. \n \nGovernment should devise a strategy of managing the payment of debts arising out of \ncourt awards as a means of limiting recourse to garnishee of Government accounts \n \ne) \nAnalysis of the extent of implementation of Planned Activities", "metadata": {"page": 54, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "I sampled 78 entities with a total budget of UGX.14.2 tn (40.5% of the national budget) \nand 6,262 activities for further analysis of the extent of implementation of planned \nactivities. Based on the work I performed I noted the following; \n \ni. \nFailure to budget for Non-Tax Revenue (NTR) \n \nTwelve (12) entities representing (15%) of the sample did not budget for NTR contrary \nto PFMR. Despite the non-budgeting the entities collected NTR of UGX. 8.3bn as NTR \nFailure to budget for NTR was mainly due to non-registration of entities on the URA \nweb portal to enable MoFPED generate estimates. In addition the PBS module could \nnot allow the inputting of NTR budget estimates. Failure to budget for NTR makes it \nimpossible to assess the performance of these entities in achieving the NTR targets. \n \nii.", "metadata": {"page": 54, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "ii. \nOff budget financing \n \nTwenty one (21) of the Seventy eight (78) sampled entities received off budget \nfinancing amounting to UGX.320bn representing 10% of the total approved budgets of \nthese (21) entities. These funds were never transferred to the UCF contrary to the \nPFMA. Non remittance of off budget funds is contrary to the law and may also result in \nduplication of activities.", "metadata": {"page": 54, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "44 \n \niii. \nUnquantified outputs/activities \n \nOut of a total of 6,262 activities planned for implementation in the 78 sampled entities, \nI assessed the implementation of 4,248 activities representing 68% of the total planned \nactivities in the sampled entities.  \n \nI noted that out of the 4,248 activities assessed, 1,056 (25%) activities were not \nquantified to enable measurement of performance. The failure to quantify out-puts was \na result of absence of M&E functions to review work plans and the information entered \nin the PBS by the planners. In some cases planners were not conversant with the PBS \nsystem and needed training while some entities lacked planners.  Non quantification of \noutputs/activities makes it difficult to assess the extent to which the entities have \nundertaken the implementation of planned activities. \n \niv. \nImplementation of Quantified outputs/activities", "metadata": {"page": 55, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Out of a total of 3,1921 quantified activities assessed, 1,883 (44%) activities were fully \nimplemented, 829 (20%) were partially implemented, while 480 (11%) activities were \nnot implemented at all. The partial and non-implementation of activities/outputs was \nattributed to unrealistic targets that are not based on past experience, inadequate \nfunding, poor contract management practices, burden of settling domestic arrears, \nchange of priorities without corresponding availability of resources and garnishee \norders on Government accounts. Partial and non-implementation of activities denies \nthe beneficiaries the intended services. \n \nFigure 2: Extent of implementation of planned activities \n \n \nGovernment is advised to address the challenges in budgeting such as limitations of \nthe PBS, lack of M & E officers, provision of resources and implementation of the \nplanned activities to enable the achievement of the objectives of the NDP II.", "metadata": {"page": 55, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "1 Total Sampled Out-puts (4,248) minus what was not quantified (1,056) \nNot quantified\n25%\nFully \nImplemented\n44%\nPartially \nimplemented\n20%\nNot Implemented\n11%", "metadata": {"page": 55, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "45 \n \n \n3.1.2 Performance in the Local Governments \nI reviewed the performance in a sample of 101 (60%) out of 168 Districts and Municipalities \nand made the following observations:  \na) \nRevenue Performance \n \nI compared the approved Budget against the warrants (releases) and noted that \nTransfers received from the consolidated fund performed at 99%, while Local revenue \nperformed at 76% of budget contributing only 3% towards the total warrants/releases. \nTransfers received from other Government units performed at 81%   and Grants \n(donors funding) performed at 65% as shown in the table below: \nTable 21: Showing revenue performance of local governments \nNo \nRevenue Source \nApproved Budget - \nUGX \nWarrants/Releases \n- UGX \n%age \nperformance \n1 \nTransfers received from the \nconsolidated fund", "metadata": {"page": 56, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "consolidated fund \n2,163,167,916,562 \n2,137,213,915,252 \n99% \n2 \nLocal revenue \n112,458,420,725 \n85,219,652,840 \n76% \n3 \nTransfers received from \nother Government units \n374,774,295,347 \n304,433,083,584 \n81% \n4 \nGrants \n(Donors \nfunding) \nreceived  \n131,084,401,244 \n84,666,243,311 \n65% \n \n Total \n2,781,485,033,878 \n2,611,532,894,987 \n94%", "metadata": {"page": 56, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "94% \n \nThe analysis showing the contribution of each revenue source towards the total \nwarrants/releases is shown below: \n \nFigure 3: Showing Contribution of each revenue source for Local Governments \n \nThe Accounting Officers attributed the underperformance to low revenue base, the \nsplitting and creation of new Administrative Units, budget cuts and unrealistic \nbudgeting. \n \nI advised the Local Governments to engage the relevant authorities to honour their \nobligations and develop strategies to enhance local revenue collections.  \n \n \n \n3% 3%\n12%\n82%\nGrants (Donors) received\nLocal revenue\nTransfers received from other\nGovernment units\nTransfers received from the\nconsolidated fund", "metadata": {"page": 56, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "46 \n \n \nb) \nLocal Revenue Performance \n \nI reviewed the Tax and NTR estimates which constitute Local revenue and noted that \nout of the budgeted local revenue of UGX.112,458,420,725 for the financial year \n2018/19, only UGX.85,219,652,840 was collected, representing a performance of 76% \nof the target.  \n \nIt was observed that out of the sample of 101 entities, 51 (50%) districts and \nMunicipalities registered local revenue performance of 75% and above, 27 (27%) \nregistered a moderate performance of 50% to 74% while, 23 (23%) performed below \n50%.  \nThe districts of Kaabong, Kween and Bulambuli registered the highest performance of \n211%, 200% and 154% respectively while Tororo, Bundibugyo and Kibaale registered", "metadata": {"page": 57, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "the lowest performance of 18%, 14% and 11% respectively.  \n \nThe Accounting Officers attributed the performance to low tax base, creation of new \nentities which reduced local revenue collections   changes in tax policy, natural \ncalamities, animal quarantine and negative attitude towards paying taxes. I advised \nthe Local Governments to initiate measures to ensure that all budgeted local revenue \nis realised.    \n \nc) \nUnrealised Donor Funding (Grants received) \n \nI noted that the 101 (60%) entities budgeted to receive UGX.131,084,401,244 from \ndevelopment partners to fund health and education related activities. However, only \nUGX.84,666,243,311 \n(65%) \nwas \nrealized \nleading \nto \nunrealised \nfunds \nof", "metadata": {"page": 57, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "funds \nof \nUGX.46,418,157,933 (35%).  \n \nThe Accounting Officers attributed the shortfall to the budget estimates that are   \nprepared on the assumption that the local Governments would receive the same donor \nfunding of the prior years. \n \nConsequently, planned activities funded by development partners   such as \nimmunisation, HIV, malaria treatment and construction of primary schools were not \nimplemented. \n \nI advised the Local Governments to engage the relevant agencies to honour their \nobligations. \n \nd) \nAbsorption of funds  \n \nI noted that out of the total warrants (releases) of UGX.2,611,532,894,987 the Local \nGovernments spent UGX.2,498,855,842,038 (96%) representing an under-absorption", "metadata": {"page": 57, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "of UGX.112,677,052,949 (4%) as shown in the table below; \n \nTable 22: Showing Levels of absorption of funds by Local governments \nWarrants (Released \nFunds) (UGX) \nExpenditure \n(UGX) \nUnspent \n(UGX) \n2,611,532,894,987 \n2,498,855,842,038 \n112,677,052,949", "metadata": {"page": 57, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "47 \n \nThe unutilized UGX.112,677,052,949 was swept back to the Consolidated Fund. \nConsequently, the intended outputs were not fully achieved. Under absorption was \nattributed to mainly unpaid salaries due to delayed recruitment of staff and hybrid \nprocurement procedures under the UgIFT programme. \n \nI advised the Local Governments to liaise with the District Service Commissions, \nMinistry of Public Service, Ministry of Health and Ministry of Education and Sports to \naddress bottlenecks in staff recruitments and UgIFT programs. \n \ne) \nImplementation of Key Outputs  \n \nDuring the year under review, Districts and Municipal Councils planned to implement \nand achieve both recurrent and development activities under various programmes. The \nkey deliverables for the financial year were highlighted in the memorandum Statement \nof Performance of the entities\u2019 financial statements.", "metadata": {"page": 58, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "I inspected a sample of 358 projects and sub projects under UgIFT, NUSAF3, URF, \nWater, YLP and UWEP programmes in 43 LGs representing (26%) of the 168 LGs \naudited to establish the status of implementation. The results of inspections revealed \nthat 210 (59%) projects/subprojects were fully achieved, 112(39%) partially \nimplemented while the balance of 36(10%) were not implemented at all.  \nAs a result, the community was denied the opportunity to access services required to \nimprove their standard of living. \n \nI also noted that the presentation of key outputs in the statement of performance \ndiffered across entities. Out of 43 entities, 22 (51%) LGs did not quantify their \noutputs/activities to enable assessment of the level of implementation. \n \nThe Accounting Officers attributed the partially and non-implemented projects and \nsubprojects mainly to budget cuts and the hybrid procurement procedures.  The", "metadata": {"page": 58, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "differing presentation of key outputs in the statement of performance was attributed \nto inadequate guidance on the preparation of   the statement from the Accountant \nGeneral. \n \nI advised the Local Governments to engage relevant Ministries to address the hybrid \nprocurement challenges and also, to engage the Accountant General   for the required \nguidance on the preparation of the statement of performance.  \n \n3.2 \nCompensations of Project Affected Persons (PAPS) and Acquisition of Right of \nWay \n \nThe National Development plan II for 2015/16-2019/20 and the Energy Sector Development \nPlan for the same period, target enhancement of power generation capacity through \nconstruction of Hydropower Power Plants and expansion of electricity transmission lines in \ndifferent areas of the Country. \n \nGovernment spent USD.330,690,000 (approximately UGX.1.25 trillion2) in 3 financial years \n(2016/17, 2017/18 and 2018/19) on 18 projects over 50 districts in counterpart funding \n2 Taking an average exchange rate of UGX.3800:1USD", "metadata": {"page": 58, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "48 \n \ntowards payment of compensation of Project Affected Persons (PAPS). I selected 4 projects \nwith a compensation value of UGX.96.785 billion and observed the following key matters: \n \na) There were significant delays in undertaking Resettlement Action Plan (RAP) Studies and \nSocial Impact Assessment with a time lag of 3 to 5 years which led to delayed \ncommencement of projects after the loan effective dates, and as a result Government \npaid a sum UGX.37.37 billion and UGX.0.815 billion in commitment fees on loans \nacquired for the industrial park and Mbarara-Nkenda projects. \nb) The project cut-off dates were not communicated to the communities and as a result \nPAPs continued to develop their land and transacting other businesses after completion \nof the developments inventory. This resulted in increased compensation on Mbarara-\nNkenda and Kawanda-Masaka by UGX.1.153 billion.", "metadata": {"page": 59, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "c) \nSeveral valuation disputes which ended up raising the cost of the projects as a result of \nrevaluation. For example, Mbarara-Nkenda and Kawanda-Masaka project cost increased \nby UGX.13.36 billion and 28.76 billion, respectively. \nd) The was low absorption rate of compensation funds released by Government on two \nprojects of industrial park and Mbarara-Nkenda projects, where out of the released \nUGX.200.6 billion, only 110.5 billion had been paid out indicating an absorption rate of \nonly 55%. \ne) Despite the availability of funds for compensation by Government, PAPs delayed to be \npaid. 30% of paid PAPs took between 1 and 2 years to be paid contrary to the required \nsix months. As a result of the delay, 37 legal suits were made against UETCL amounting \nto UGX.42.9 billion.", "metadata": {"page": 59, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "The Value for Money audit undertaken in this area and reported separately in part 4, of this \nreport revealed that the land acquisition and compensation process faced four major \nchallenges, namely:  \ni. \nIncreasing compensation costs of over UGX.28.54 billion due to delayed commencement \nof compensation, registration of new claims, non-standardised application of valuation \nrates and payment for land held in trust for Ugandans; \nii. \nMisalignment of the corridor for Karuma-Lira transmission line due to erroneous control \npoints;  \niii. Extension of the activity beyond the planned timeframe, due to grievances by PAPs and \ndelayed feedback from coordinating agencies; and  \niv. Claims for rock deposits which risk doubling the costs of compensation for Karuma and \nincreasing those for Isimba by up to 12 times. In addition, the 119 vulnerable PAPs \ndisplaced under Karuma are yet to be resettled.", "metadata": {"page": 59, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "I advised Government to take a holistic review of the compensation processes to iron out \ndeficiencies which lead to unnecessary leakage of funds. \n \n3.3 \nManagement of the National Backbone Project \n \nSection 4 (a) of the NITA Act provides that NITA-U shall provide internet services to the \nGovernment. In addition, regulation 10 of the NITA-U (E-Government) regulations provides \nthat all public bodies shall use the NBI and electronic Government infrastructure as the \nprimary vehicle for all Government data, internet and voice services.", "metadata": {"page": 59, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "49 \n \n \nThe NBI/EGI project is an important intervention by GOU to address the challenge of internet \nconnectivity and ICT infrastructure to enhance e-Government services across Government \nentities in the whole country; which is in line with the NDP priorities and Vision 2040. To \ndate, the GOU has invested a total of USD.191 million in the NBI/EGI project.  A review of \nthe operations of the NBI/EGI revealed the following: \n \n3.3.1 Limited use of the NBI/EG infrastructure \n \nI noted that a total of 445 sites out of the envisaged 20,000 are connected to the NBI and \nof these 369 are using the related services. 76 sites though connected to the NBI, are not \nutilising the available services. Under the circumstances, Government is still a long way from \nrealising its target of having all Government sites connected to the NBI. Since the law requires", "metadata": {"page": 60, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "all Government data to be transmitted via the NBI there is need to enforce this by making \nsure that all connected sites use this service. \n \nThe UGX.1.047bn spent on last-mile connection infrastructure to the 76 sites which are not \nusing the NBI services may be wasted if the investment is not put to proper use and the \nequipment may become obsolete before usage. Relatedly a total of UGX.25 bn was in the \nFYs 17/18 and 18/19 used by MDAs, which are connected to the NBI, to pay for alternative \ninternet bandwidth service providers. This is against the law and because their budgets had \nalready been included in the NITA-U budget it points to wastage. \n \n3.3.2 Limited use of the National data centre services \n \nGovernment has so far invested USD12,410,794 on setting up a national data centre. \nCurrently, 82 out of 342 Government online applications are using the data centre services.", "metadata": {"page": 60, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "It should be noted that running parallel data centres is costly for the Government due to the \nduplication of costs. Currently, 40% of the available data centre capacity is being utilized. I \nadvised Government to ensure that all new data centre implementations and upgrades are \napproved by NITA-U before budget allocation, this way NITA-U will ensure that all \napplications that can be accommodated come on board. \n \n3.3.3 Coverage of the NBI \n \nNITA-U has so far laid 2324Km of optic fibre cable under phase I-III. Currently, Phase IV \nexpected to extend the network to West-Nile and three boarder towns is underway. However, \na number of last-mile connections have not been done hence the low numbers in \nconnectivity. Most parts of the North and North East have not been covered due to lack of \nfinancing and will be covered under phase V. I advised NITA-U to expedite the last mile", "metadata": {"page": 60, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "connections in the pipeline as well as developing a plan to finance phase V. \n \n3.3.4 Underutilisation of the internet bandwidth \n \nNITA-U procured 10Gbps upstream internet bandwidth under an indefeasible right to use \narrangement. Currently, 50% of this capacity is commercially utilised with the rest offered as \nfree WiFi. This has contributed to the high cost of the internet bandwidth as the sites which \nuse the 50% subsidise the WiFi offered for free. Government is urged to expedite the last \nmile connections in the pipeline and also involve the private sector in the uptake of this \nbandwidth.", "metadata": {"page": 60, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "50 \n \n \n3.3.5 Cost of the internet bandwidth \n \nNITA-U buys upstream internet bandwidth at a cost of USD.2.6 Mbps per month and sells to \nusers at a cost of USD.70 Mbps per month. \n \nThe selling price is driven by maintenance costs, cost of upstream bandwidth and the non-\ntax revenue transferred to Treasury. \n \nThe cost is still high partly due to the underutilisation referred to above, maintenance costs \nand the high cost for the upstream bandwidth. However, it should also be noted that 50% \nof this cost is transferred to the UCF as Non-Tax Revenue.  \n \nThis cost can be driven downwards if Government makes a deliberate effort to increase \nuptake by users and also implement a policy for shared infrastructure services to lower \nmaintenance costs. In addition, if the Government revenue portion of USD 35 Mbps is waived", "metadata": {"page": 61, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "the cost can come down by 50%. \n \n3.4 \nImplementation of Performance Management Initiatives for Public Servants \n \nShortcomings were noted in the implementation of the provisions in the Circular Standing \nInstructions and Public Service Standing Orders on staff performance management in a \nsample of entities during the year as highlighted below; \n \na) \nOut of the 1337 senior managers (U2 and above/Heads of departments) in 45 entities \nonly 278 (21%) had developed performance agreements. The absence of Performance \nAgreements limits effective accountability and demonstration of commitment to the \nGovernment\u2019s strategic goals as specified in the National Development Plan.   \nb) \nOut of the 16,104 staff in 46 entities, only 1,711(11%) had developed performance \nplans. In the circumstances, the basis against which individual performance \nachievements can be measured at the end of the assessment period is not provided. \nc)", "metadata": {"page": 61, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "c) \nOut of 17,176 staff in 47 entities, only 676 (4%) carried out quarterly performance \nreviews. This inhibited management from evaluating and identifying performance \nconstraints to take remedial action during the year. \nd) \nOut of 13,298 staff files analyzed in 45 entities, only 4,684 (35%) had carried out \nperformance appraisals as at 31st July 2019. In the circumstances, management is \nunable to determine the extent to which set performance targets are achieved and is \nalso unable to enforce the rewards and sanctions guidelines as they largely depend on \nthe performance appraisal process. \ne) \nAfter the appraisal process, gaps were identified and these were supposed to feed into \nthe performance improvement plan for the entity.  It was observed that only 2 entities \n(Ministry of Education and Sports and Education service commission) of the 45 entities \nanalyzed had performance improvement plans developed. In the circumstance,", "metadata": {"page": 61, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "management is unable to identify the capacity needs and analyse the underlying \nreasons for poor performance. \nf) \nOut of the 21 entities reviewed on existence and functionality of rewards and sanctions \ncommittees, only 16 entities had functional rewards and sanction committees, besides \nthe 16 existing committees, only 3 committees carried out the reward function as \nrequired. I noted that the rewarding of employees was not prioritized by the \ncommittees however, focus was on sanctions.", "metadata": {"page": 61, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "51 \n \ng) \nIn regard to monitoring of staff performance, I noted that out of the 23 entities \nreviewed, 21 had a mechanism for monitoring staff attendance. Further, I noted that \nfor entities where manual registers were used, the system was not effective since there \nwere no departure registers. In entities that used the biometric system it was not rolled \nout in all the entry points and offices of the different entities. I also noted that entities \nthat complied lacked attendance reports.  \nh) \nNone of the sampled entities submitted reports on performance agreements, \nperformance appraisals, performance improvement plans and absenteeism to MoPS. \nThe non-submission of reports makes it difficult for the Ministry of Public Service to \ncarry out the monitoring process. \ni) \nIn regard to existence of client charters, only 6 entities out of 19 entities reviewed had \nclient\u2019s charters. Without client charters, it becomes difficult for the entity clients to", "metadata": {"page": 62, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "understand what they can reasonably expect from service providers. \n \nI also reviewed 11 entities that do not entirely follow standing instructions issued by the \nMinistry of Public service but have Human Resource Manuals and report to the Boards and \nnoted that out of the 1,719 staff reviewed, 1,202 had carried out performance appraisals \nrepresenting 70%. I also noted that only 6 out of the 11 entities had a mechanism of \nmonitoring staff attendance in place. \n \nThe above shortcomings were attributed to inadequate awareness of the requirements in the \npolicies issued, inadequate follow up by the HR managers and Accounting Officers to ensure \ncompliance, the peculiarity of some entities like Judiciary, Police, Defence and Prisons whose \nstaff activities require a different tool to that motivates staff and address challenges of \nfrequent rotation.  \n \nI advised the Ministry of Public Service to sensitise staff on the importance of the staff \nperformance initiatives and also design appropriate appraisal tool to meet the challenges of", "metadata": {"page": 62, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "the different organizations. \n \n3.5 \nManagement of Petroleum Revenues and Recoverable Costs \n \nThe Petroleum Fund is established by Section 56 of the Public Finance and Management Act, \n2015 (as amended). The Fund serves as a depository for all revenues accruing to Government \nfrom petroleum operations and other related activities. Withdrawals from the Fund are made \nby appropriation to either the Uganda Consolidated Fund (UCF) or to the Petroleum Revenue \nInvestment Reserve (PRIR). The transfers to the Consolidated Fund are supposed to support \nthe national budget on infrastructure development while those to the PRIR are for future \ninvestment. \n \nAt the beginning of the year, the Fund had an opening balance of UGX.457.5 billion and it \nreceived revenue totaling to UGX.56.7 billion during the year. A sum of UGX.200 billion was \ntransferred to the Consolidated Fund for budget support. I reviewed the operations of the", "metadata": {"page": 62, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Fund and noted the following: \n \na) \nAbsence of a Fiscal Rule  in the Management of the Petroleum Fund \n \nThe withdrawal of funds from the UPF is guided under Section 58 (a & b) of the PFMA, \n2015, whereby the funds following Parliamentary Appropriation and issuance of a grant \nof Credit by the Auditor General are credited to the Uganda Consolidated Fund (UCF)", "metadata": {"page": 62, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "52 \n \nfor budget support or to the Petroleum Revenue Investment Reserve (PRIR) for \ninvestment.  \n \nA fiscal rule is a framework which guides Government fiscal policy. In the natural \nresources sub-sector, a fiscal rule is a multiyear constraint on Government spending, \ndeficit or public debt accumulation. It helps to commit Government to stable \nmacroeconomic policy, which is necessary for growing and diversifying an economy \ndependent on large, finite and volatile natural resource revenues. A fiscal rule improves \nGovernment performance, public financial management and is used to objectively \ndetermine how much a country should be spending and investing from its natural \nresources revenue. \n \nI noted that the process of appropriation and eventual transfer of Petroleum funds to \neither the UCF or PRIR is not guided by any fiscal rule, but left to the discretion of the \nMinistry of Finance, Planning and Economic Development during the budget \nformulation process, and Parliament, which lacks guidance in assessing and approving", "metadata": {"page": 63, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Government proposed spending and investment of oil revenues during appropriation.  \n \nThe lack of a fiscal rule can lead to undesirable spending and investment decisions by \nGovernment that may not be economical, especially in times of economic instability. \n \nGovernment explained that draft fiscal rule options had been developed and were \nawaiting Cabinet approval. I advised Government to expedite the process of approval \nof the fiscal rule. \n \nb) \nLack of an approved Petroleum Investment Framework  \n \nI noted that although Government appointed the Investment Advisory Committee \n(IAC), there was no approved Petroleum Revenue Investment Policy (PRIP) and \nInvestment Framework developed to guide on the operations of the Petroleum Revenue \nInvestment Reserve by BoU.  \n \nLack of an approved PRIP delays appropriation of petroleum funds for investment and \ntheir subsequent investments to grow the Fund, and without an operational \nmanagement agreement, the funds will continue to remain unutilized on the Petroleum", "metadata": {"page": 63, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Fund account without maximizing any returns that could have been obtained if funds \nwere invested without causing undue risk to the PRIR. \n \nManagement explained that the appointed Investment Advisory Committee (IAC) \nreviewed both the Petroleum Revenue Investment Policy and the Operational \nAgreement between Bank of Uganda and MoFPED and forwarded for approval and \nsignature. \n \nI advised Government to expedite the approval of the Petroleum Investment Policy and \nthe operational agreement between BoU and Government.  \n \nc) \nDraw down of funds from the Petroleum Fund \n \nA sum of UGX.200 billion was transferred from the Petroleum Fund to the Consolidated \nFund as part of domestic financing for the financial year budget 2018/19. However, \nthere was no explicit disclosure of the infrastructure and development projects that", "metadata": {"page": 63, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "53 \n \nwould be funded from the petroleum revenues and I therefore could not confirm \nwhether the amount was used to finance infrastructure development of Government.  \n \nManagement explained that internal discussions on formulating procedures and specific \nguidance for operations under the UPF are still ongoing, that will enable detailing the \ninformation needed. \n \nI advised Government to expedite the process of formulating sufficient procedures to \nensure clarity in the appropriation of funds from the UPF to the Uganda Consolidated \nFund and the Petroleum Revenue Investment Reserve. \n \n3.6 \nManagement of Domestic Arrears \n \n3.6.1 Outstanding domestic arrears  \n \n \nAccording to the commitment control system procedures, a Permanent Secretary is supposed \nto commit Government only to the extent of available funds. In addition in November 2016 \nthe PS/ST issued a circular which prescribed the criteria to be met for arrears that can be", "metadata": {"page": 64, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "recognised in the financial statements. \n \nHowever, the trend of the domestic arrears for the past three years has continued to escalate \ndespite several interventions by the Treasury. See table and figure below. \n \nTable 23: Showing trend of domestic arrears \nNo \nYear End \nAmount (UGX) \n% Increase/decrease \n1 \n30th June 2017 \n2,284,964,328,329 \n0 \n2 \n30th June 2018 \n2,567,489,551,939 \n12.4% \n3 \n30th June 2019 \n3,334,699,967,995 \n29.9% \n \nSource: Audited financial statements \n \nFigure 4: Showing trend of domestic arrears for a period of three years", "metadata": {"page": 64, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Continued incurrence of domestic arrears adversely hampers budget performance in the \nsubsequent year as outputs anticipated in the appropriated budget cannot be attained due \nto settlement of the arrears.  \n \nI advised Government to strictly adhere to the Government commitment control system to \nminimise incurring new arrears. \n2,285 \n2,567 \n3,335 \n -\n 500\n 1,000\n 1,500\n 2,000\n 2,500\n 3,000\n 3,500\n 4,000\n30th June 2017\n30th June 2018\n30th June 2019\nBillions", "metadata": {"page": 64, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "54 \n \n  \n3.6.2 Inadequate budget for domestic arrears \n \nSection 13(10) (a) (iv) of the Public Finance Management Act, 2015 defines an annual budget \nas the financing estimates for the financial year to which the budget relates, including a plan \nfor Government debt and any other financial liabilities for the financial year to which the \nannual budget relates. \n \nReview of the approved budget estimates for the Government for the past two financial years \nindicated that the Accounting Officers did not make sufficient budget provisions towards the \nsettlement of domestic arrears despite the accumulation of a total of UGX.2,567,489,551,939 \nin un-paid obligations. The amount provided in the budget for 2018/19 was only \nUGX.380,502,000,000 which is 15% of the reported arrears for the previous financial year.", "metadata": {"page": 65, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "I advised the Permanent Secretary/Secretary to Treasury to devise means of obtaining \nfunding to settle all the arrears and also instill measures to stop the accumulation of arrears \nby the respective MDALGs.  \n \n3.7 \nManagement of Uganda Road Fund in Local Governments \n \nUganda Road Fund (URF) is a Government of Uganda programme with an overall purpose of \nensuring that all public roads are maintained at all times through the provision of adequate \nand stable financing for routine and periodic maintenance undertaken by designated agencies. \nRoad maintenance is essential in order to: preserve the roads in good condition for the social \nand economic welfare of the communities.  \n \nI carried out an audit   to ascertain, the program funding, utilization and whether activities \nwere implemented in accordance with the work plan and to the desired quality. A sample of \n84 (50%) out of the 168 Local Governments were selected for the audit and the following \nobservations were made:", "metadata": {"page": 65, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "observations were made: \n \n3.7.1 Funding and expenditure of road fund activities \n \nA total of UGX 85,118,798,101 was budgeted to cater for routine manual maintenance, \nroutine mechanised maintenance, periodic maintenance, mechanical imprest, administration \nand emergency activities in 84 Local Governments using Road gangs and the Force on \nAccount mechanism. \n \nIt was noted that out of UGX.86,231,873,402 that was received by 84 Local Governments, \nUGX.85,436,866,110 (99%) was utilised resulting into under absorption of UGX.795,007,292 \n(1%). This affected the implementation of some the planned road works. \n \nThe performance per category of works undertaken is shown in the table below; \n \nTable 24: Showing performance per category of works \nNature of planned activities \nPlanned \n(KM)", "metadata": {"page": 65, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Planned \n(KM) \nAchieved \n(KM) \n%ge \nachievement \nRoutine Manual Maintenance \n17,215 \n15,967 \n93 \nRoutine Mechanised Maintenance \n6,760 \n6,852 \n101 \nPeriodic Maintenance \n1,090 \n1,068 \n98 \nTotal \n25,065 \n23,887", "metadata": {"page": 65, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "55 \n \n \ni. \nFrom the above summary, I noted that Routine Mechanised Maintenance achieved the \nbest results at 101% while Routine Manual Maintenance and Periodic Maintenance \nperformed at 93% and 98% respectively. \nii. \nField inspections on 50 of the sampled Local Governments revealed that despite of the \nURF intervention, the road network was not in a very good state characterised by; \nIncomplete works on roads, culverts lacking head walls, poor drainage, potholes and \ngullies on several  roads, roads in immotorable state and narrowed carriage way. \n \nThe Accounting Officers attributed the shortcoming to budgetary constraints to carry out \nemergency works fully, heavy rains experienced during the year, poor terrain and nature of \nthe soils.    \nI advised the Local Governments to engage relevant authorities to ensure increased funding \nand ensure that all planned works are implemented.  \n3.8", "metadata": {"page": 66, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "3.8 \nManagement of the Youth Livelihood Program (YLP) \n \n3.8.1 YLP at Ministry Level \n \nDuring the financial year 2018/19, the Youth Livelihood program only received UGX.48.4 \nbillion (73.9%) out of its annual approved budget of UGX.65.6 billion. The districts have \ncontinued not to remit recovered programme funds back to the national recovery account on \na timely manner. This year, UGX.2.9 billion remained on various district recovery accounts. \nIn addition, up to UGX.5.6 billion of the recovered funds could not be tagged to any district \nor youth group. There has been limited progress in revolving the fund, as districts have been \ndelaying the processing and submission of the youth group applications to the ministry. Out \nof UGX.26.5bn of the recovered funds, only UGX.9.4bn was revolved to other youth groups", "metadata": {"page": 66, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "leaving a balance of UGX.17.1bn unutilised on the national recovery account. \n \nI advised Government to consider automating the operations of the Program which will \nensure linking of the group disbursements, repayments, district submissions, district recovery \naccounts, and the National recovery account with an objective of ensuring timely access to \nall data related to the Program for proper decision making. \n \n3.8.2 Youth Livelihood Programme in the Local Governments \n \nThe Youth Livelihood Programme (YLP) is a Government Programme implemented under the \nMinistry of Gender, Labour and Social Development (MoGLSD), aimed at responding to the \nexisting challenge of unemployment among the Youths. \nThe programme provides support to the vulnerable youth in form of revolving funds for skills \ndevelopment projects and income generating activities initiated by the youth groups. I \nreviewed the project funding, status of funds recovery and the performance of YLP Groups \nand made the following observations:", "metadata": {"page": 66, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "56 \n \na) Funding of YLP program \n \nI reviewed a sample of 82 Districts and Municipal Councils and noted that Government, \nsince inception of the programme in 2013/14, had disbursed a total of \nUGX.45,511,988,506 to the youth Groups.  \n \nb) Un-recovered Program Funds  \n \nI reviewed the funds recovery status and noted that out of the total funds disbursed of \nUGX.45,511,988,506, only UGX.10,487,010,800 (23%) had been recovered, since \nprogramme inception. \n \nThe recovery status varied in the sampled Districts and Municipal Councils, with the best \nperformance levels registered in Ibanda District, Ibanda Municipal Council and Bushenyi \nDistrict with 64%, 63% and 57% respectively. The worst performing Districts, with", "metadata": {"page": 67, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "recovery outturn of 3%, and 5% were Namutumba and Kiboga Districts respectively.  \n \nThe reasons for low recovery of program funds varied. I analyzed the causes and noted \nthat group disintegration (65%) was the major reason characterised by youth sharing \nthe disbursed money and going their separate ways. Enterprise Failure and Inadequate \nmonitoring and evaluation followed with 11% each, as detailed below;  \n \nTable 25: Showing unrecovered YLP funds \n S/N \nCauses of non-recovery \nof Funds \nFrequency \n%age Frequency \n1 \nGroup Disintegration  \n30 \n65 \n2 \nEnterprise Failure \n5 \n11 \n3 \nInadequate M&E  \n5 \n11 \n4 \nLack/limited markets for \nproduce \n2", "metadata": {"page": 67, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "produce \n2 \n4 \n5 \nNon availability of produce \n2 \n4 \n6 \nPoor choice of enterprise \n2 \n4 \n Total \n46 \n100 \nThe failure by Government to recover the funds implies that other eligible youth groups \nfail to access the would-be revolving funds which curtail participation in the program.  \n \nGovernment should reinvigorate the program by ensuring that youth groups are \nadequately sensitized on enterprise management and group dynamics before accessing \nfunding. In addition, technical support, monitoring and supervision of youth enterprises \nshould be mainstreamed into the routine community development activities of the \nDistricts and Municipal Councils. \n \n \nc) Transfer of funds to the National Revolving Fund Account \n \nDistricts and Municipal Councils are supposed to transfer recovered funds to the National \nRevolving Fund Collection Account in Bank of Uganda (BoU) to be revolved to new Youth \nInterest Groups.", "metadata": {"page": 67, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "57 \n \nI noted that out of the recovered funds of UGX.10,487,010,800, funds amounting to \nUGX.10,276,978,717 was transferred to the National Revolving Fund Account in Bank of \nUganda leaving a balance of UGX.210,032,083 as un-transferred by close of the year. \nAccounting Officers of the affected votes attributed the short coming to the slow rate of \nrepayments by the groups hence the wait for funds to accumulate before transfer. \nThe Accounting Officers should timely transfer all recovered funds to the National \nRevolving Fund Account so that other Youth groups can have access to funding leading \nto increased participation in income generating activities. \n \nd) Performance of YLP Groups \n \nSixty-eight (68) Youth Groups in the Districts and Municipal Councils were visited with a \nview of ascertaining group existence, participation and status of the enterprises. I noted", "metadata": {"page": 68, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "that 10 (15%) of the groups were generally okay, given that the groups existed, \nmaintained some records and the youth were earning income from the enterprises.  \n \nFor, the other 58 (85%) youth groups, three major recurring problems (other than failure \nto repay the funds) were noted, as below: \ni. \nForty-four percent of the Youth Groups had disintegrated, mostly after sharing \nmoney disbursed to them. In these instances, the group members could not be \ntraced or were being run by one or two members out of the original number that \nformed the group. \nii. \nNine (09%) percent failed in their enterprises. In some instances due to animal \ndiseases like swine fever (affects pigs), limited (seasonal) supply of produce.  \niii. Thirty-two percent had no proper records, making it hard to establish group \nactivities, practices and challenges.", "metadata": {"page": 68, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "The Accounting Officers attributed the above anomalies to insufficient funds for the \nmonitoring and supervision of the YLP beneficiary groups. The failure rate of the youth \nprojects may not help solve the unemployment challenge among the Youths in the \ncountry. \n \nMonitoring and supervision of YLP groups should be mainstreamed within the routine \ncommunity development activities of the Local Governments to enable proper, adequate \nand timely provision of technical support. \n \n3.9 \nManagement of Uganda Inter-Governmental Fiscal Transfers (UgIFT) \n \n3.9.1 Financial audit of UgIFT in Local Governments  \n \nThe Uganda Inter-Governmental Fiscal Transfers Program for Results (UgIFT) is a \nGovernment Program being implemented under the Ministry of Health, and the Ministry of \nEducation and sports, through the Districts and Municipal Councils. The program which \nstarted in the financial year 2018/19 was designed to address the financing gaps in service", "metadata": {"page": 68, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "delivery specifically in the Health and Education sectors.  \n \nI carried out the audit to establish whether; Project funds were budgeted, disbursed and \nutilized in the implementation of planned project activities. I sampled 86 out of 168 Districts \nand Municipal councils and the following observations were made;", "metadata": {"page": 68, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "58 \n \n   \na) \nUnder absorption of funds \n \ni. \nConstruction of seed secondary schools \n \nGovernment budgeted for UGX.31,029,864,314 in respect of construction of 48 \nseed secondary schools in 48 Local Governments. The Local Governments \nreceived UGX.28,485,765,095 (92%) during the year and UGX.15,434,973,436 \nwas paid to several contractors representing an absorption level of funds of \n54%.The unspent balances of UGX.13,050,791,659 (56%) were swept back to \nthe Consolidated Fund. \n \nI further noted that the construction of the seed secondary schools were multi-\nyear contracts to be implemented over a three year period and therefore \nconstructions were on phased approach.", "metadata": {"page": 69, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Failure to adequately plan and achieve the targeted outputs leads to the \nsignificant unspent balances. \n \nI advised the Accounting Officer to ensure that annual budgets for multi-year \nprojects are harmonized with the expected level of outputs.  \nii. Upgrade of Health Centers IIs to III \n \nSimilarly, Government budgeted for UGX.17,581,095,191 in respect of \nconstruction for upgrading 37 Health centers II to III in 30 Local Governments. \nThe entities received UGX.17,535,749,328 (100%) during the year and \nUGX.7,490,553,264 was paid to several contractors representing an absorption \nlevel of 43%. The unspent balances of UGX.10,045,196,064 (57%) were swept \nback to the Consolidated Fund and re-voted in the subsequent financial year. \n \nConsequently, the upgrading of Health Centre IIs was largely not completed", "metadata": {"page": 69, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "within the financial year, denying the intended services to the beneficiaries. \n \nThe Accounting Officers attributed the under absorption to delays in the Hybrid \nprocurement system adopted by the line Ministries of Education and Health which \ntook long to be concluded and the administrative reviews occasioned by PPDA. \nBesides, procurements were in lots whereby a contractor had several contracts \nwhich were beyond the contactors capacity thereby delaying contract works.   \n \nI advised the Local Governments to initiate measures aimed at ensuring that the \nabove challenges are addressed to ensure that the planned activities are \nimplemented on schedule. \n \niii. Land Ownership  \n \nAccording to the Administrative Circular issued by the MoFPED on 3rd May 2018   \nLocal Governments were requested to ensure that all Local Government projects \nare constructed on owned land.", "metadata": {"page": 69, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "59 \n \nI observed that projects in 6 LGs were constructed on disputed land. \nConsequently, projects whose construction had started stalled as a result of these \ndisputes.   \nThe Accounting Officers attributed the shortcoming to lack of land titles and \ndelays in acquisition of land from the local community. Consequently, the funds \nreleased for the seed secondary schools and Health Centers were swept back to \nthe Consolidated Fund. \n \nI advised the Local Governments to resolve the land disputes and ensure that the \nprojects are completed. \n \niv. The hybrid procurement process \n  \nI reviewed the hybrid procurement system and noted as follows: \n \n\u27a2 \nThere was no evidence that PPDA approved the hybrid procurement \nguidelines.  \n\u27a2 \nTask and Guidance No.5 of the above procedures require that procurement \nof contractors be made in clusters of 5 LGs to attract competent, experienced", "metadata": {"page": 70, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "contractors to enable the benefits of economies of scale. However, clusters \nof ten were instead noted. As a result, the contractors seemed to concentrate \ntheir efforts on some projects and left others to lag behind. They were \noverwhelmed with work. \n\u27a2 \nI observed that, although the Ministry of Education had guided that the \nconstruction of the seed school would be phased in 3 financial years; they \ndid not set the minimum expected coverage for each phase and scope of \nworks to be done, therefore making it difficult to measure the impact of each \nrelease of funds.  \n \n3.9.2 VFM report on UgIFT for the financial year 2017/18 \n \nAs part of this program, the Office of the Auditor General undertook a Baseline Value for \nmoney Audit for the 2017/2018 Financial Year expenditures in both Health and Education \nsectors for a sample of selected primary schools and health Units together with the \ninfrastructure projects implemented by 30 Local Governments. The purpose of the Value for", "metadata": {"page": 70, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "money audit was to provide a baseline that will facilitate monitoring and assessment of the \nprogramme outcomes during the process of implementation of the programme.  30 Local \nGovernments (LGs) comprising 22 districts and 8 Municipalities were selected for the \nassessment and assessed along three thematic areas namely; Utilisation of funds, Delivery \nof Infrastructure and Delivery of services. The detailed findings of the VFM study are in part \n4 of this report.  \n \nIn summary, the following were observed: \n \na) \nUtilisation of funds \nI noted that out of sampled schools, 93.6% was utilised and absorbed as intended. \nHowever, outliers of non-utilisation and absence of financial records was observed in \nsome entities. Further there were time overruns, non-adherence to procurement and \nthe standard allocation of UPE funds per pupil per annum of UGX.10,000 was not \nadhered to with the minimum allocated amount of all LGs was UGX.3,770, the \nmaximum was UGX.36,222.", "metadata": {"page": 70, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "60 \n \n \n \nb) \nDelivery of Infrastructure \nI noted that the detailed engineer\u2019s estimates were prepared for only 31 (19%) of the \n165 construction projects in 8 LGs Assessed and certified works in most LGs were not \nsupported with measurement sheets. Further, gaps in supervision arrangements were \nobserved, quality control was not being emphasized, facilities constructed were not \nbeing utilised for the intended purposes in most of the LGs and maintenance and repair \nof facilities was not being prioritized. \n \nc) \nDelivery of services in education and health \n \nIn education, there was low P7 completion rate with FY 2016/2017 being 61.5%, 111 \nout of 172 schools achieved desired target of 89% pass rate, pupil attendance was less \nthan 50%, Pupil to teacher ratio (PTR) was 60:1 yet the recommended PTR is 53:1 or", "metadata": {"page": 71, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "less, teacher attendance was poor and 51% of the schools were inspected 3 times in \nthe academic year as recommended by the Ministry. Further the average cost of \nteaching per pupil per term across all schools was UGX.57,217, the average number of \nclassrooms is 1:88 below the national standard of 1:55 and the availability of other \nvital infrastructure such as toilet stances, text book per pupil ratio among others was \nfar below the national standards. \n \nIn health, health facilities did not register any maternal deaths in the year, the length \nof stay at the individual health unit ranged from 0.5 to 4 days, 53 HCs out of 77 (68%) \ndid not register still births, various health facilities visited experienced stock out of \nmedical supplies, facilities visited did not have the required number of staff, the average \nbed occupancy rate was 62% and 72.2% for HCIII and HC IV respectively and noted \nabsence of essential equipment.", "metadata": {"page": 71, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "I advised the Ministries of Education and Health to enhance the capacity of \nprocurement and engineering functions, liaise with the Ministry of Works to develop \nstandard guideline for costing infrastructural works, enhance Quality control and quality \nassurance of works during construction. \n \nFurther, the education sector should address the inequality relative to the national \nstandard in the allocation of UPE funds and sensitise and create awareness of the value \nof education, District/Municipal Education officers should make routine follow-ups, \nensure more teachers are recruited to match the increasing enrolment of pupils, \nimprove the schools inspection function and address the inequality relative to the \naverage unit cost of teaching per pupil across schools. \n \n \nThe health sector should ensure equitable allocation and regular flow of PHC funds, \naddress the challenge of drug and medical supplies stock outs and liaise with the \nMinistry of Local Government and the Health Service Commission to ensure that more \nmedical staff is recruited to match the increasing demand for effective delivery of health \nservices.", "metadata": {"page": 71, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "61 \n \n \n3.10 Implementation of the Northern Uganda Social Action Fund III by Local \nGovernments \n \nNorthern Uganda Social Action Fund (NUSAF) 3 is a World Bank funded project, implemented \nin 55 districts aimed at leveraging on the achievements of NUSAF 1 and 2 to ensure the \ninclusion of the poor and vulnerable populations of the Northern part of the country in the \ncountry\u2019s development process.  \nI sampled 27 (49%) districts that benefited from the project to ascertain funding, number of \ngroups funded and status of implementation of sub-groups, and made the following \nobservations: \n \na) \nProject Funding and number of Groups supported \n \nAnalysis of funding in the sampled 27 districts, revealed that UGX.58,829,932,867 was \nreceived out of the total budgeted amount of UGX.59,790,162,414, representing a", "metadata": {"page": 72, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "performance of 98%.  \n \nOnly three (11%) Districts of Moroto, Alebtong and Apac received funding in excess of \ntheir respective budgets, by 114%, 65% and 10%. The remaining 24 either received \nless or exact amount as budgeted.  \n \nThe disbursed funds supported 1,689 (92%) sub-groups out of the planned number of \n1,844. The underfunding of UGX.689,418,853 resulted in 155 sub-groups not funded, \nthus not benefiting from the project.  \n \nThe Accounting Officers attributed the failure to fund all planned groups to \nunderfunding. \n \nI advised Government, through the responsible Ministries to increase funding to the \nbeneficiary districts so that the objective of inclusion of the poor and vulnerable \npopulations of the North   in the development process is fully achieved. \n \nb)", "metadata": {"page": 72, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "b) \nStatus of implementation of sub-projects \n \nFrom the 27 districts, I inspected 75 sub-projects engaging in a wide range of \nactivities/enterprises, and noted that 24 recorded Notable Achievements in their \nenterprises while 51 had implementation challenges that hampered progress in their \nenterprises.  \n \nThe sub-groups attributed the notable achievement to five factors, notably adequate \nmonitoring and supervision (35%), training (32%), and proper project selection (21%). \n \nThe groups that experienced implementation challenges on the other hand gave nine \nreasons, of which the averaging three were poor monitoring and sensitization (30%), \ninadequate capacity of members to implement projects (18%) and poor training (15%). \n \nIn the circumstance, there is risk that the sub-projects that faced implementation \nchallenges may not prosper leading to the project failing to fully meet the objective of \nuplifting the poor and vulnerable population of the Northern part of the country.", "metadata": {"page": 72, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "62 \n \n \nGovernment should adequately fund the auxiliary activities of training, monitoring and \nsupervision and properly support sub-groups in project selection and capacity building \nto enable proper implementation of project activities.  \n \n3.11 Management of Water for Consumption and Production in Local Governments \n \nThe Rural Water Supply and Sanitation Department (RWSSD) under the Directorate of Water \nDevelopment in the Ministry of Water and Environment is responsible for the provision of \nsafe water and sanitation services in rural areas across the country. According to Water and \nsanitation Joint sector review 2018, the development partners noted the modest progress \nmade in many of the undertakings, but also the challenges encountered in monitoring of the \nkey performance indicators. It is upon this background that an audit on operation and \nmaintenance of water was carried out and the following observations were noted: \n \na) \nNon-functional Water facilities", "metadata": {"page": 73, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "A review of the quarterly reports and interview with the District Water Engineers in a \nsample of 29 (22%) Districts out of 134 revealed that some of the water sources like \nbore holes and springs were no longer functioning as shown below: \n \nTable 26: Showing Non-Functional water facilities \n  \nItem \nDescription \nTotal in the \n29 sampled \nDistrict \nFunctional \nNon-\nfunctional \n% of Non-\nfunctional \nWater for Use \n(Rural \nwater \nfacilities) \nNo. \nof \nprotected \nsprings \n4,362 \n3,625 \n737 \n17% \nWater for Use \n(Rural \nwater \nfacilities) \nNo. of shallow \nwells \nwith \npumps", "metadata": {"page": 73, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "with \npumps \n4,923 \n3,413 \n1,510 \n31% \nWater for Use \n(Rural \nwater \nfacilities) \nNumber \nof \ndeep \nboreholes with \nhand pump \n9,914 \n8,345 \n1,569 \n16% \nFurther analysis of the water situation in districts revealed that shallow wells with \npumps had the most non-function water points with 31% average rate followed by \nprotected springs with a 17% average non-functional rate across districts. I noted that \nthe worst affected Local Government was Hoima District Local Government with overall \nnon-functional facilities at 43.2% while the best performing districts were Iganga and \nAmuria with an average functional rate of 97%. \nLack of functional water facilities makes water access to some of the communities a", "metadata": {"page": 73, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "challenge which is against the millennium goals of free and easy access to water for \nall. \n \nThe Accounting Officers attributed the shortcoming to facilities that had over-lived their \nlife span and require major rehabilitation and inadequate budget for water \ninfrastructure maintenance. \n \nI advised the Local Governments to ensure that strategies are laid to ensure   \nfunctionality of the water facilities.", "metadata": {"page": 73, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "63 \n \n \n3.12 Management of Uganda Women Entrepreneurship Programme in Local \nGovernments \n \nThe Uganda Women Entrepreneurship Programme (UWEP) is an initiative by the Government \nto improve women access to financial services, equip them with the skills for enterprise \ngrowth, value addition and marketing of products and services. The women are availed \ninterest-free revolving credit to initiate or strengthen their enterprises.  \n \nI reviewed project funding, funds recovery, inspected UWEP groups, and made the following \nobservations: \n \n3.12.1 At Ministry Level \n \nDuring the year, out of UGX.38.7bn budgeted for Uganda Women Enterprise Program \n(UWEP) activities; UGX.33.22bn (85.8%) was released indicating a shortfall of 14.2%. Like", "metadata": {"page": 74, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "the YELP, the UWEP recovered funds form the women\u2019s groups at the district level, was not \nremitted to the national programme recovery account in a timely manner. I noted that UGX \n1.15bn remained unremitted by the districts. In addition, up to UGX 0.595bn on the \nrecovery account, could not be tagged to any women group or district as recovered. \n \nI advised Government to consider automating the operations of the Program which will \nensure linking of the group disbursements, repayments, district submissions, district \nrecovery accounts, and the National recovery account with an objective of ensuring timely \naccess to all data related to the Program for proper decision making. \n \n3.12.2 At district level \n \na) Funding of UWEP program \n \nI reviewed a sample of 72 Districts and Municipal Councils and noted that they received", "metadata": {"page": 74, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "a total of UGX.16,783,865,199, since program inception in the financial year 2016/17, \nto fund UWEP activities. The districts of Tororo, Ngora and Rukungiri received the \nhighest amounts of UGX.690,971,500, UGX.586,221,989 and UGX.550,433,000 \nrespectively.  \n \nb) Recovery of UWEP funds \n \nOut of the UGX.16,783,865,199 disbursed to the 72 Districts and Municipal Councils, \nonly 30% (UGX.5,059253,425) had been recovered by the time of audit.  \n \nThe best performing Districts and Municipal Councils in terms of recovery of UWEP \nfunds from the groups were Buliisa District, Kumi Municipal Council and Kiruhura \nDistrict with performance levels of 89%, 77% and 74% respectively. The worst", "metadata": {"page": 74, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "performing were Serere District, Namisindwa District and Pallisa District with \nperformances of 4%, 5% and 6% respectively.  \n \nThe low recovery of UWEP funds was attributed to failed projects and insufficient \nfunding for monitoring and supervision of the project activities.", "metadata": {"page": 74, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "64 \n \nFailure to repay in a timely manner implies that other eligible women groups did not \naccess the would-be revolving funds thus limiting the number of participating women \nin program activities. \n \nGovernment should provide support to the UWEP groups to address the implementation \nchallenges, so that groups start earning income, which will result in repayment of \noutstanding amounts to the revolving fund. \n \nc) Inspection of UWEP Projects \n \nI undertook physical inspection on 26 selected UWEP projects in 26 Districts and \nMunicipal Councils with the aim of establishing status of groups and I noted that 16 \n(62%) groups existed and were implementing group activities. Three of the groups had \nfully repaid the funds to the respective Districts and Municipal Councils. \n \nFor the remaining 10 groups, the following three recurring problems were noted; \ni. Five (5) representing 50% had failed and the groups had disintegrated. In some", "metadata": {"page": 75, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "instances, one or two members out of the original number that formed the group, \nwere the only ones participating. \nii. Three (3) representing 30% had changed enterprise. \niii. Two (2) representing 20% did not maintain proper records making it hard to \nestablish group activities, practices and challenges. \n \nThe Accounting Officers attributed the above anomalies to insufficient funds for the \nmonitoring and supervision of the UWEP beneficiary groups, leading to \nmismanagement of funds. \n \nIn the circumstances, the project objective of improving women access to financial \nservices, equipping them with skills for enterprise growth, value addition and marketing \nof produce may not be achieved. \n \nGovernment should adequately fund the monitoring, supervision, and technical \nbackstopping of UWEP project to address implementation challenges leading to \nattainment of project objectives.", "metadata": {"page": 75, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "65 \n \nPART 4: RESULTS OF VALUE FOR MONEY AND SPECIALISED AUDITS  \n \n4.0 \nVALUE FOR MONEY AND SPECIALISED AUDITS  \n \nThis part contains summary reports of 11 Value for Money (VFM) audits undertaken during \nthe audit year ended 31st December 2019. The summary reports contain the key findings, \nconclusions and recommendations made for each of the VFM audits undertaken. The detailed \nreports have been separately issued and copies are available on the OAG website. \n \n4.1 \nValue for Money Audit on production and productivity of the coffee sub sector \n \nThe Government has focused on coffee as one of the priority agricultural enterprises because \nof its potential for the high contribution to export earnings and percentage contribution to \nthe country\u2019s GDP. To harness the potential, Government intervened by providing UGX.231bn \nthrough UCDA towards the provision and distribution of production inputs over the past five \nyears.", "metadata": {"page": 76, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "years. \n \nThis intervention has resulted into provision of over one (1) billion free coffee seedlings to \nfarmers which has led to an increment in the total coffee tree population by 141%. The \nintervention has also stimulated the increase in coffee production and export volumes by \n68% and 29% respectively. Increase in export volumes have led to increased export earnings \nby 3.48% from US$ 402 million in FY 2014/15 to US$ 416 million in FY 2018/19.  \n \nDespite the interventions made by Government, the estimated coffee yield of 0.6T/Ha \n(0.44kg/tree) has not increased to meet the expected yield of 1.5T/Ha (1.05kg/tree). Further, \nthe rate of survival of the coffee seedlings distributed to the farmers was below 55% during \nthe year under review.  \n \nThe low yields and low survival rates were attributed to the following:", "metadata": {"page": 76, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "a) Late delivery of coffee seedlings where farmers receive the seedlings towards the end of \nthe rainy season (on average 49 days after the onset of the rainy season), inadequate \npreparation of gardens by the farmers (70% of the farmers visited had not registered to \nreceive coffee seedlings), limited support to farmers with other inputs such as fertilizers \nand pesticides and inadequate extension services with one extension officer supporting \ntwo (2) to three (3) districts. \n  \nb) Distribution of low yielding coffee varieties. It is noted that NaCORI phased out the \nRobusta elite variety in 2009 for a number of reasons like susceptibility to wilt disease \nand developed improved new coffee varieties (Kituza Robusta 1-10). However, the 3,104 \nnursery operators certified by UCDA have not adopted the new coffee varieties and have \ncontinued to supply the phased-out variety (elite seed).", "metadata": {"page": 76, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "c) Inadequate coordination among key stakeholders in the coffee sub sector since the \ncoordination committees (Inter-agency Committee and the District Steering Committee) \nwere not instituted and there was no operational framework between UCDA, NaCORI and \nfarmers to ensure that there is a strategic and cooperative partnership among NaCORI, \nnursery operators and farmers.", "metadata": {"page": 76, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "66 \n \nThese weaknesses can be addressed by registering and organizing farmers into groups to \nefficiently facilitate extension support, improve accessibility to agro-inputs such as fertilizers \nand pesticides, promote the use of appropriate planting materials as guided by the coffee \nresearch and develop a joint operational framework to harmonize coordination among key \nstakeholders.  \n \n4.2 \nValue for Money Audit on the effectiveness of import inspections by UNBS in the \nregulation and enforcement of product standards \n \nGovernment has made a number of interventions in a bid to curb the proliferation of \nsubstandard products on the Ugandan Market. The funding for UNBS for instance has \nincreased by more than 65% from UGX.3.7Bn to UGX.6.3Bn in the last three years. This had \ntranslated in increased regulatory activity in the form of increased inspections, increased \nstandards, increased sample testing and increased market surveillance. The coordination", "metadata": {"page": 77, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "with other stakeholders such as URA has also significantly improved. \n \nDespite this, there is a lot of public outcry about the existence of substandard products on \nthe Uganda market. I undertook a study on the effectiveness of import inspections by UNBS \nand observed the following; \n \na) UNBS still has challenges of coverage of all the entry points through which imports access \nthe market. As a result, 22% of the imports which should have been inspected in the \nlast three years were never examined. \n \nb) There were several challenges in the Pre-Verification of Conformity (PVoC) inspection \nsystem such as inspection of group cargo, limited supervision of PVoC agents by UNBS, \nfailure of these agents to undertake due diligence among others. As a result, an average \nof 22% of the goods with clearance certificates that were retested at the entry points \nwere found non-compliant with standards. \n  \nc)", "metadata": {"page": 77, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "c) \nAlthough the turnaround time for testing samples was within the timeliness of the client \ncharter, traders indicated that these were still long and resulted in additional costs of \ndoing business for the traders of up to UGX 10-20 million per container in some cases \nwhich lead to some traders abandoning commodities or bypassing the official importation \nchannels which increases the volume of uninspected goods. \n \nd) The testing methods were not comprehensive in some aspects; as a result, some \nhazardous ingredients were not tested even where samples were taken to the \nlaboratories. \n \ne) There were weaknesses in the enforcement and market surveillance functions. For \ninstances there were no corrective actions recommended for 74% of the cases where \nnoncompliance with standards was found, while in 64% of the cases where corrective \nactions were recommended there was no evidence of follow up of implementation of the \nrecommendations.", "metadata": {"page": 77, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "recommendations. \n \nThe effects of the gaps noted can be minimised by developing strategies which involve \nincreasing presence at all entry points, strengthening the supervision of PVoC agents, \nsensitizing and engaging traders about PVOC requirements, reducing on the turnaround", "metadata": {"page": 77, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "67 \n \ntimes for testing processes, and strengthening the market surveillance  function by marking \nit more effective.   \n \n4.3 \nValue for Money Audit on implementation of Uganda Skills Development Facility \n(SDF) by the Private Sector Foundation Uganda  \n \nThe Uganda Skills Development Project (USDP) is part of Government of Uganda\u2019s strategic \neffort to promote skills development so as to spur productivity, economic development and \nincrease employment. The project received USD 100 million (UGX.370.8 billion) funded by a \nloan acquired from the World Bank. The project commenced in April 2015 and is scheduled \nto close on 31st August 2020. The Skills Development Facility (SDF) is one of the 4 \nComponents of USDP charged with implementing skilling initiatives under the Private Sector \nFoundation Uganda (PSFU) with a budget of USD 21.8 million (UGX.80.8 billion).", "metadata": {"page": 78, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "The overall objective of this audit was to assess the extent to which the PSFU had \nimplemented the Skills Development Facility (SDF) in regard to timeliness and effectiveness \nof selected outputs, from inception up to 30th June 2019. The following key observations \nwere noted; \n \na) \nSignificant delay on the commencement of the project after approval of the loan by the \nWorld Bank. The project attained effectiveness on 26th October 2016, one year after \napproval and as a result, Government incurred interest, fees and other charges on the \nloan to the tune of USD.193,052.67 (UGX.715,823,856) as at 30th September 2019. \nb) \nAs of 30th June 2019, 299 grants had been awarded out of the planned 474 projects \n(63%) leading to the training of 46,000 compared to 25,000 envisaged by the Project. \nHowever, there were no grants awarded under window 4 of the SDF.   \nc)", "metadata": {"page": 78, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "c) \nDelayed release of funds, whereby SDF had only received 43.3% (USD.9,428,842) of \nits five-year budget and had utilized 84.3% of this amount as at 30th June 2019. This \nwas caused by the delayed award of grants whereby it took between 5 and 12 months \nto complete an award process.  \nd) \nI also noted slow disbursement of funds by the project whereby out of UGX.33 Billion \ncontracted as at 30th June 2019, only UGX.16.2 Billion (49%) had been disbursed. In \naddition, UGX.8.9 Billion of the disbursed funds remained un-accounted for as at 30th \nJune 2019.  \ne) \nAlthough trainings were conducted by grantees, there were inadequacies in the \ndevelopment, assessment and review of the skills needs gaps by the grantees and the", "metadata": {"page": 78, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "due diligence consultants. There were no assessments of the individual trainers and \ntraining material by a relevant body. In the circumstances there is a risk that these \ninadequacies affected the conduct of the skills initiatives.  \n \nI advised Government to ensure proper project preparations and ensure projects commence \nas planned with limited bottlenecks. In addition, the project management should consider \nreviewing the grant award processes and cut out inefficiencies identified during initial project \nimplementation.", "metadata": {"page": 78, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "68 \n \n4.4 \nValue for Money Audit on licensing and enforcement of standards in downstream \npetroleum operations by Ministry of Energy and Mineral Development \n \nThe Department of Petroleum Supply (DPS) together with the Technical Petroleum \nCommittee (TPC), under the Ministry of Energy and Mineral Development supervises and \nmonitors the importation, exportation, transportation, processing, supply, storage, \ndistribution and marketing of petroleum products. There has been an increase in the volume \nof trade of petroleum products with Import expenditure on petroleum products rising from \nUS$775 million (UGX.2.87 Trillion) in 2016 to US$ 1,017.1 million (UGX.3.77 Trillion) in 20173.  \n \nThere has been a public outcry on adulteration of fuel, mislabeling of products, and short \nweighting of petroleum products at some fuel stations, as well as the escalating number of", "metadata": {"page": 79, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "fuel stations in un-gazetted places.  \n \nI carried out a VFM audit to assess licensing and enforcement of standards in downstream \npetroleum operations by Ministry of Energy and Mineral Development, and noted the \nfollowing key matters: \n \na) \nCompliance with the set facility standards, regulations and guidelines \n \nOut of a total of 1695 fuel stations inspected over a period of 3 years 1503 (89%) had \nfuel pumps properly located, 1095 (65%) had the right plot size, 1088 (54%) had \nappropriate fire emergency preparedness mechanism, 850 (50%) had well maintained \noffice blocks and canopies. However, out of a total of 1695 fuel stations inspected over \na period of 3 years only 10 (1%) carried out environmental audit reports, 211 (12%) \npossessed EIA certificates, 201 (12%) had well maintained forecourts, 225 (13%) had", "metadata": {"page": 79, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "oil interceptors. Similarly, 236 (14%) fuel stations carried out training of staff on health \nand safety, 252 (15%) had proper drainage, and only 548 (32%) possessed valid \noperating license.  \n \nI noted low quality of fuel sold at outlets with average failure rate over the three years \nof 6%, (5% in 2016/17, 9% in 2017/18, and 5% in 2018/19). There were repeat \noffenders on the name and shame list used by the MEMD to curb adulteration of fuel.  \n \nb) \nLicensing of fuel operators and facilities \n \nA number of outlets were found operating without the prerequisites for possession of \na license, contrary to the operational guidelines. Of the 984 fuel stations in the MEMD \ndatabase, 363 fuel stations did not possess EIAs, 205 fuel stations did not possess \nconstruction permits and 698 fuel stations did not possess construction completion \ncertificates, yet they were licensed.", "metadata": {"page": 79, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "certificates, yet they were licensed.  \n \nc) \nInspections and monitoring \n \nAlthough the Department of Petroleum Supply carried out inspections, its work plans \nwere inadequate as they did not specify the number of inspections to be carried out \nper quarter. In addition, the monitoring checklist used by MEMD lacked some \nparameters specified in the Standards (US-947-1) set by UNBS. The Monitoring and \n \n3 Using BoU Exchange rate 1 USD=UGX.3707.92 as at 23rd December, 2019", "metadata": {"page": 79, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "69 \n \nEnforcement division was not adequately staffed to efficiently cover the volume of \nwork, and the Feedback provided by MEMD to the fuel stations was not always \nadequate, specific, measurable, and time bound. \n \nd) \nEnforcement \n \nMEMD did not adequately compel fuel stations to adhere to the requirements of the US \n947-1 Standards, Petroleum Laws and Regulations since fuel stations with inadequacies \nwere found dispensing fuel to consumers. There were no guidelines in regard to the \ntiming of enforcement upon conclusion of inspection and monitoring visits, as \nenforcement was only done when funds were available. \n  \nIn addition, the follow up mechanism on previous actions on enforcement was weak \nwithout specific actions being taken and reported on. \n \nI advised Government to strengthen its licencing, inspection, and enforcement", "metadata": {"page": 80, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "processes by ensuring that critical stakeholders (MEMD, NEMA, UIA, URA, UNBS, \nDistrict local councils, and Police) collaborate and share information to ensure effective \nenforcement of compliance. \n \n4.5 \nBudget performance\u2013An assessment of delivery of planned outputs by the Works \nand Transport Sector during the financial year 2018/19 \n \nThe Works and Transport sector continues to be among the key Government priorities. In \nthe financial year under review (2018/2019), the Sector was allocated 15.93% of the national \nbudget as per the Approved Budget Estimates for the year. \n \nIn the year under review, the major planned activities of the sector included; revival of the \nNational Airlines (MoWT), Development of Bukasa Port (MoWT), upgrading and expansion of \nthe Entebbe International Airport (CAA) and construction of various major national roads \nsuch as the Northern bypass (UNRA) and the Kampala flyover (UNRA), improving the", "metadata": {"page": 80, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Kampala-Mukono passenger railway line (URC) and release of road maintenance funds to \ndesignated agencies (URF). \n \nI assessed the extent to which the sector was able to deliver on the planned outputs for the \nyear 2018/2019 and observed the following; \n \na) \nOut of the 169 outputs planned for implementation by the 5 entities in the sector, a \nsample of 72 outputs was selected for the assessment. It was established that 6 outputs \n(8%) of planned outputs were achieved, 32 outputs (44%) were partially achieved; \nwhile 28 outputs (39%) were not achieved. The performance of 6 outputs (8%) was \nnot established.  \n \nb) \nIn terms of implementation of activities that contribute to the various sampled 119 \nactivities, it was established that overall, 28 activities (24%) were fully implemented, \n30 activities (25%) were partially implemented while 55 activities were not", "metadata": {"page": 80, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "implemented at all (46%). Further, for the 6 activities ( 5%), the extent of delivery \ncould not be established due to lack of supporting documentation- such as monitoring \nreports- for the reported performance.", "metadata": {"page": 80, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "70 \n \nc) \nA comparison with the performance of last year was also undertaken for MoWT and \nUNRA. The comparison shows a decline in performance from 28% (FY 2017/18) to 9% \n(FY 2018/19). On the other hand, the proportion of outputs not achieved increased \nfrom 21% to 33.3% in the current year.  \n \nThe factors affecting sector performance included; \n \na) \nPlanning and Budgeting \n \nThere were cases of non-quantification of output indicators, inconsistent indicators \nand targets in the Sector Development Plan and NDP. In addition, the planning \nfunction in a number of entities was constrained and could not operate effectively. \n \nb) \nRelease performance and absorption", "metadata": {"page": 81, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Release performance and absorption \n \nOut of the approved sector budget of UGX.4,915.464bn, UGX.4,768.625bn (97%) was \nreleased out of which UGX.4,372.981 bn was spent (92%). In spite of this good \nrevenue performance, entities like URC realized only 27% of its budget which affected \ntheir operations. UNRA absorbed only 89% of its budget due to projects whose \nfinancing agreements had not been finalized. For example, UGX.228.4 bn was \nappropriated for the critical oil roads before the loan was approved; UGX.79.7 bn was \nalso appropriated for Muyembe-Nakapiripirit and Rwenkunye-Apac roads yet the loans \nhad expired and were still under re-negotiation. \n \nc) \nDiversion of funds", "metadata": {"page": 81, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Diversion of funds  \n \nFor the sampled outputs, it was established that a total of UGX.342.6 billion was \ndiverted towards other activities without authority (UGX.341.2 billion relates to UNRA \nalone).  \n \nd) \nTimeliness of the procurement process \n \nA lot of time was lost between initiation of procurement and contract signing. I noted \nprocurement delays beyond the recommended 60 days with some procurements \nranging between 30 days to 4 years. \n \ne) \nMonitoring and evaluation of implemented activities \n \nThe entities lacked monitoring and evaluation tools such as specific work plans with \nclear set targets and verifiable performance indicators to facilitate routine data \ncollection, analysis and reporting of information on the progress of implementation. \nFor some of the entities, there were no monitoring reports to confirm that M&E \nactivities were undertaken. \nf) \nPerformance Reporting", "metadata": {"page": 81, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "f) \nPerformance Reporting \n \nInconsistencies in the amounts reported as budgeted, released and spent as well as \nthe actual outputs achieved during the year were noted in the information reported \nin the sector budget performance reports and the statement of performance \npresented in the financial statements of the entities as at 30th June 2019.", "metadata": {"page": 81, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "71 \n \n4.6 \nBudget performance \u2013 an assessment of delivery of planned outputs by the Health \nSector during the financial year 2018/19 \n \nThe Health Sector is one of the priority sectors of Government that is critical to attainment \nof Uganda\u2019s Vision 2040 by producing a healthy and productive population that effectively \ncontributes to socio-economic growth.  \n \nGoU has steadily increased its budget allocation of funds to the Health Sector. For example, \nin FY 2018/2019, the allocation to the sector increased by 24.95% from that of FY 2017/2018.  \n \nI assessed the extent of delivery of planned outputs by 9 selected health sector entities of \nMinistry of Health, Mulago National Referral Hospital Complex, Uganda Blood Transfusion \nServices, National Medical Stores, Uganda Heart Institute, Uganda Cancer Institute, National \nDrug Authority, Butabika National Mental Referral Hospital and Health Service Commission \nand observed the following;", "metadata": {"page": 82, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "i. \nOut of the sampled 109 outputs,  19 outputs  (17.43%) were fully achieved, 44 outputs \n(40.36%) were partially achieved while 18 outputs (16.51%) were not achieved at all. \nFurther, I noted that 28 outputs (25.68%) were not quantified to enable measurement \nof performance. \n \nii. \nSince activities facilitate achievement of planned outputs, a similar assessment was \nundertaken to establish the extent of implementation of the output activities. For the  \nsampled outputs, there were 312 activities planned to be implemented to  achieve the \nexpected outputs. The analysis showed that 144 activities (46.15%) were fully \nachieved, 75 activities (24.04%) were partially achieved while 52 activities  (16.67%) \nwere not achieved at all. Further, 41 activities (13.14%) were not quantified to facilitate \nperformance measurement.", "metadata": {"page": 82, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "performance measurement. \n \nFor the 40.36% outputs partially achieved and 16.51% outputs not implemented at all in \nvarious selected entities, the contributing factors for either partial or non-achievement of \nplanned outputs were as follows: \n \na) \nPlanning and Budgeting \n \nFinancing of the sector institutions is not informed by the projections of the sector and \nentity strategic plans. In terms of allocations, there were significant variances between \nthe annual work plans and the entity strategic plans. The lack of alignment between \nthe projected resource requirements in the strategic plan and the annual resource \nplanning renders the aspirations in the plan difficult to achieve.  \n \n \nb) \nRelease performance and Under absorption  \n \nOut of UGX.2.3 tn allocated to the Health Sector, UGX.1.9 tn (83%) of the total budget", "metadata": {"page": 82, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "was released. Most affected were MoH and UCI which received only 60.95%, and \n42.52% respectively.  \n \nOut of the 9 selected entities, Parliament appropriated UGX.1,707.555 billion to cater \nfor recurrent expenditure (UGX.519.788 bn) and capital development (UGX.1,187.752", "metadata": {"page": 82, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "72 \n \nbn). However, there was a shortfall of 37.14% on the capital development budget \nwhich was attributed to externally financed projects. \n \nFor the 9 selected entities, out of the total release of UGX.1,278.388 bn, UGX.1,118.613 \nbn representing 87.50% of the released amount was spent while UGX.159.775 bn \n(12.50%) was not absorbed. The most affected entity in terms of absorption was MoH \nthat was unable to absorb 22.74% of its capital development release. \n \nc) \nDiversion of funds  \n \nUGX 7.3 billion (11.36%) of the funds spent in relation to 6 of the 9 selected entities \nwas diverted from the planned outputs towards other activities without authority. \n \nd) \nMonitoring and Evaluation", "metadata": {"page": 83, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Monitoring and Evaluation \n \nI noted inadequate monitoring and evaluation of planned activities. While MOH and \nButabika had budget provisions for monitoring and evaluation, other institutions like \nUHI, NMS, HSC and Mulago Hospital did not have budget allocations for M&E. In \naddition, for those entities with M&E allocations (UGX 13.32 billion) there were no \nspecific monitoring and evaluation reports on file to confirm that M7E was carried out. \nUGX.1.6bn was diverted by MoH in the circumstance.  \n \ne) \nPerformance reporting \n \nFinancial statements and the annual vote performance reports for the year indicated \nthat 8 of the 9 selected health sector institutions had inconsistencies between the \nfigures in the vote performance reports and the entity financial statements. Errors \ntotalled to UGX.130.86bn. Further Inconsistencies were also noted in the results of the", "metadata": {"page": 83, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "delivery of outputs reported in the budget performance reports and the financial \nstatements.  \n \nf) \nProcurement delays \n  \nI noted that unutilised amounts relate to funds earmarked for construction projects, \nprocurement of specialized medical equipment, among others. The failure to absorb \nfunds was attributed to procurement delays. \n \nI advised the entities within the Sectors to address the challenges in budgeting, \nprovision of resources and implementation of the planned activities to enable the \nachievement of the objectives of the NDP II. \n \n4.7 \nValue for Money Audit on compensation of Project Affected Persons under the \nKaruma and Isimba Hydropower Projects and associated transmission lines  \n \nIn a bid to increase electricity supply countrywide, GoU decided to construct Karuma and \nIsimba Hydropower projects, as well as their associated transmission lines, namely Karuma-", "metadata": {"page": 83, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Kawanda, Karuma-Lira, Karuma-Olwiyo and Isimba-Bujagali.  \n \nAcquisition of project land and compensation of persons affected by these projects was \nsupposed to be undertaken by Ministry of Energy and Mineral Development (MEMD) and", "metadata": {"page": 83, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "73 \n \nUganda Electricity Transmission Company Limited (UETCL) but delays in this process and \npotential increments in land acquisition costs were reported owing to rejection of \ncompensation rates offered, as well as demands for compensation for rock deposits thus \naffecting timely completion of the electricity projects.  \n \nI undertook a study to find out the extent to which land acquisition and compensation of \nProject Affected Persons (PAPs) had been done in a cost-effective, fair and timely manner \nand observed the following; \n \na) \nStatus of RAP implementation/land acquisition \n \nA total of UGX.94.88 bn (86.82%) had been paid to 8,285 PAPs (90.65%) for 8,365.16 \nacres (89.55%) of the land required. Regarding resettlement, by 16th December 2019 \n(over six years after construction works were launched), MEMD had not built", "metadata": {"page": 84, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "resettlement houses for the 119 vulnerable PAPs displaced by Karuma dam while \nUETCL had, on the other hand, constructed and handed over 34 out of 50 planned \nresettlement houses to vulnerable PAPs affected by the transmission lines under their \ncharge.  \n \nb) \nChanges on Government compensation amounts \n \nI noted that the initial CGV-approved compensation amounts increased for all projects \nby a range of 6.81% to 160.98%, except for Isimba-Bujagali transmission line where \na reduction was registered. The increments were mainly due to non-standardised \napplication of property values/ rates which resulted in significantly higher land values \nused in the supplementary valuation reports of the Karuma-Kawanda and Karuma-Lira-\nOlwiyo transmission lines. For instance, 191 sampled PAPs had their property valuation \nincrease by UGX.12 billion due to increment in average price per acre from UGX.15.04", "metadata": {"page": 84, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "million per acre, to UGX.56.65 million per acre. Amounts payable to individual PAPs \nalso increased between 0.71 and 4,000 times of the original assessed value. \n \nc) \nWeaknesses in existing gazettement procedures \n \nWeaknesses in existing gazettement procedures allowed some PAPs to undertake \ndevelopments, sell their land or process titles on the project land after it was gazetted. \nThis led to six claims for additional payments amounting to UGX.763.18 million \nfollowing titling after the cut-off date. 95 other land transactions/ transfers were \nobserved along the Karuma \u2013 Kawanda transmission line after the cut-off date. \n \n \nd) \nMisalignment of the acquired corridor \n \nDuring surveying for compensation and erection of the towers of the Karuma-Lira \ntransmission line, the RAP implementation consultant and the contractor hired by", "metadata": {"page": 84, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "UETCL used different control points. However, the Secondary control points used were \nlater found to be inaccurate and this resulted in the line constructed being misaligned \nto the land acquired. This exposes UETCL to potential extra payment of at least UGX \n1.43 billion.", "metadata": {"page": 84, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "74 \n \n \n \ne) \nPayment of PAPs occupying land held in trust for Ugandans  \n \nIt was observed that UGX.748.8 million was paid to 63 PAPs occupying land held in \ntrust for Ugandans due to failure by responsible Government agencies to secure this \nland. \n \nf) \nTitling of acquired land and registration of easements \n \nTitling of project land was still incomplete, largely due to on-going land acquisition, \nreluctance by land owners to hand over titles, and delays in the land registration \nprocess largely at the Uganda Land Commission and the Land Registry in the Ministry \nof Lands, and no easements had been registered in the wayleaves for the transmission \nlines. \n \ng) \nTimeliness of cash compensation \n \nIt was noted that all project sites were handed over to contractors before land", "metadata": {"page": 85, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "acquisition was completed contrary to the requirements in the Land Acquisition Act. \nCompensation is still on-going for all the projects, with the highest delays being \napproximately 72 months after project commencement. Delayed compensation \nnecessitated increase in disturbance allowance for Karuma from 15% to 30% resulting \nin extra payment of about UGX.555.7 million that could otherwise have been avoided. \n \nh) \nGrievance management and court cases \n \nGenerally, there were adequate grievance management procedures for all the projects. \nHowever, 53 suits had been filed by 137 PAPs unsatisfied with the grievance \nmanagement results. These suits currently expose Government to demands amounting \nto at least UGX.440.96 billion, mainly for surface and/or sub-surface rock deposits \nwithin their land. If these claims are granted, they will more than double the \ncompensation costs under Karuma dam and increase those for compensation under", "metadata": {"page": 85, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Isimba dam and reservoir by at least 12 times the current expected cost. \n \nMEMD and UETCL are advised to work closely with Ministry of Lands, Housing and Urban \nDevelopment (MLHUD), the National Forestry Authority (NFA), National Environment \nManagement Authority (NEMA), the Solicitor General\u2019s Office, and the Attorney General\u2019s \nOffice among others, to address the gaps highlighted by the audit to ensure that PAPs\u2019 rights \nto prompt compensation are not violated, and make the process faster and more cost-\neffective. \n \n4.8 \nValue for Money Audit on the impact of Uganda Reproductive Health Voucher \nProject implemented by the Ministry of Health \n \nSwedish International Development Agency (SIDA) through the Global Partnership on Output \nBased Aid extended a grant of USD.13.3 million to the Government of Uganda to deliver the \nUganda Reproductive Health Voucher Project (URHVP) with its focus on poor rural women in \nUganda who face challenges with accessing safe delivery services.", "metadata": {"page": 85, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "75 \n \nThe project was initially expected to support 132,400 (revised to 156,400) pregnant women \nto deliver under skilled attendance through a subsidized voucher scheme offering a package \nof safe delivery services consisting of: four antenatal visits, safe delivery, one postnatal visit, \ntreatment and management of selected pregnancy-related medical conditions and \ncomplications (including caesarean sections), and emergency transport.  \nChallenges were identified at the midterm and throughout the lifetime of the project. I \nundertook a study with the main objective of assessing the impact of using a health voucher \nby beneficiaries on the survival of their babies during pregnancy and at birth and observed \nthe following; \n \na) \n97% of the babies of beneficiary women survived compared to 93% of similar non-\nbeneficiary women all the users of the voucher services were satisfied. \nb)", "metadata": {"page": 86, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "b) \nAlthough the project was supposed to have focused on poor women, only 32% of the \nbeneficiary mothers were classified as poor while the remaining 68% were classified as \nmedium or rich. The Eastern region was more affected as only 29% of selected \nbeneficiary were poor compared to 33% in Western region. This reduced the impact of \nthe project. \nc) \nAlthough the Ministry of Health (MoH) recommends that mothers should attend their \nfirst ANC within the first 3 months of pregnancy, cases of delayed attendance of the \nfirst ANC were noted with more mothers in the Eastern region attending their first ANC \nvery late in their pregnancy compared to the Western region.  \nd) \nAlthough beneficiaries were to access all maternal services free of charge from the \nVoucher Service Provider (VSP), 7.2% of them on average paid UGX.20,050 extra \nmoney at the VSP.  \ne)", "metadata": {"page": 86, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "e) \n4.5% of the beneficiary mothers paid more than the prescribed price for the voucher \n(UGX 4,000) with payments stretching up to UGX.100,000 which demonstrates a lack \nof awareness of the costs of the voucher and the type of services that beneficiaries \nwere entitled to. 32% of the non-beneficiary women did not acquire the voucher \nbecause they did not know about it. \nf) \nThe project operations manual did not provide guidance on the membership of the \nInter-agency Coordination Committee (ICC) and mechanisms for the implementation \nof their activities. MoH did not formally or otherwise appoint members to \nform/constitute this committee and had no evidence of work done by the ICC in terms \nof meetings held, reviews undertaken and approvals made. \ng) \nQuality indicators for outcomes in line with the Health Sector quality improvement \nframework and strategic plan 2015/16 \u2013 2019/20 were not developed for the Project", "metadata": {"page": 86, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "and the project results framework rather than indicating either intermediate or final \noutcomes, provided what would generally be accepted as outputs. As a result VSPs \nwere not obliged to report data on outcomes which limit the ability of the Ministry to \nassess the performance of the project in relation to key maternal outcome indicators \nand evaluate the project after its lifetime. \nh) \nThough the Project appraisal document required the project to collect data from \nhouseholds at the beginning of the project, this was not done which makes evaluation \nof the impact of the project difficult. \n \nGoing forward, it is important that the Ministry of Health conducts baseline studies before \nproject implementation to understand key factors affecting project success in the different \nproject implementation areas. These should then be incorporated in the design and \nimplementation of the project.", "metadata": {"page": 86, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "76 \n \n4.9 \nRegulation and promotion of safe and reliable maritime services in the Water \nTransport Sub-Sector \n \nMaritime transport is defined as the transportation of passengers and cargo via waterways. \nThe Marine Administration Department under the Ministry of Works and Transport (MoWT) \nis entrusted with surveying, registration, licensing, conducting regular inspections of all water \nvessels used for inland water transport, enforcement, setting up and maintaining of aids to \nnavigation, and implementation of maritime training and adherence to safety standards on \nall lakes and rivers. \n \nOwing to public concerns about accidents on Uganda\u2019s inland water transport, inadequate \nregulation, as well as gaps in the enforcement and monitoring of the prevailing legal \nframework, I undertook a Value for Money audit whose objective was to assess whether the \nestablished water transport mechanisms were sufficient to effectively increase safety of the \nwater transport. \n \nKey findings \n \na)", "metadata": {"page": 87, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "a) \nI noted that the Maritime Administration Department had made several strides in its \noperations which included acceding to selected International and Regional Maritime \nOrganisation Conventions, prepared the Inland Water Transport Bill, completed the \nNational Transport and Logistics Policy and Strategy and drafted the Seafarers \nIdentification and Records Books (SIRBs) Statutory Instrument. \n \nb) \nThe Act requires the Department to maintain registers of water vessels but there is no \naccurate statistical data on the number of water vessels operating on the water bodies \nin Uganda. The department has however commenced collection of the vessel statistics, \nstarting with Lake Victoria since it is the largest inland water body. \n \nc) \n59% of the boats operating at the sampled landing sites were not registered. \nConsidering that the water vessels are currently estimated at 20,000 and registration \nfee of UGX.800,000 per vessel (for first time registration), Government lost an", "metadata": {"page": 87, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "estimated UGX.9.44 Billion due to non-registration. \n    \nd) \nThe Department planned to licence 300 vessels over two years but actually licenced \n425 exceeding its target by 125. However, 188 of the 315 vessels sampled at the 13 \nlanding sites visited had not been licensed. It was observed that the current target for \nthe Department was too low given the estimated population of 20,000 vessels.  \n \ne) \nSince its establishment in FY 2017/2018, the Maritime Department had not enforced \nany safety of navigation related activities. The planning, budgeting and execution of \nthis function was non-existent in the Department. This was left to the Maritime Police \nUnit at Kigo whose primary role was to keep law and order with a focus on security \nrelated matters. This implied that the compliance to building standards, licensing and \nregistration of water vessels was not done. \n \nf)", "metadata": {"page": 87, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "f) \nThere was no planning, budgeting and execution of the inspection function. Inspection \nmanuals detailing what should be inspected, when, type, who, reporting and follow-up \non the results were also missing. Although the department officials indicated that they", "metadata": {"page": 87, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "77 \n \nhad fused this function with the advocacy and sensitization function, the performance \nreports only reported on advocacy and sensitisation.  \n \ng) \nThe Inland Water Transport Bill was yet to be passed into law. In absence of an updated \nmaritime law, the water transport subsector remained inadequately regulated. \n \nTo enhance safe and reliable transport in the water subsector, it is important that the \nenactment of the Inland Water Transport Bill into law is fast tracked, and an enabling \nworking/operational environment is put in place. \n \n4.10 Implementation of Kalangala Infrastructure Services Project (KIS) \n \nIn fulfilment of the MoU signed between GoU and BIDCO in April 2003, the Government of \nUganda (GoU) entered a Memorandum of Understanding with InfraCo Limited (\u201cInfraCo\u201d) in \nSeptember 2005 to develop, expand and maintain key infrastructure services on Bugala", "metadata": {"page": 88, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Island in Lake Victoria for the benefit of BIDCO Oil Company, Kalangala district residents, \nand businesses.  \n \nInfraCo formed Kalangala Infrastructure Services Limited (KIS) as an integrated multi \nsectoral utility limited liability company registered in Uganda to be the implementing \nagency/vehicle for the Kalangala Infrastructure Services Project (KISP). KIS was designed as \na PPP to achieve the economies of scale necessary to attain project finance, operate \nefficiently and serve the island residents with improved access to safe water, safer \ntransportation and more reliable solar-powered electricity.  \nThe total project investment was estimated at USD.49.56 million and GoU was required to \npay in advance the annual and quarterly support payments to KIS for ferry and road services \nrespectively. These support payments were disbursed through UNRA for the years 2012 to \n2017 and through the Ministry of Works and Transport (MoWT) in 2018. \nThe objective of this audit was to evaluate the implementation and performance of Kalangala", "metadata": {"page": 88, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Infrastructure Services Project (KIS) in the delivery of expected outputs. \n \nKey findings \n \na) \nProject planning and development  \n \nThe Government investment decision was based on the Research Market Analysis \nreport and a Development plan presented by InfraCo. GoU did not undertake its own \nindependent assessment of the infrastructure services gaps on Bugala Island so as to \nevaluate the best possible service delivery options as a basis for the investment \ndecision.  \n \nKIS was directly sourced by MoFPED without consideration of alternative providers to \ncompare the costs and benefits and establish the best option as required by the \nprocurement regulations. MoFPED could not therefore confirm that the infrastructure \ninvestment option chosen for Kalangala was the most economical, efficient and \neffective for both GoU and the citizens of the island.", "metadata": {"page": 88, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "78 \n \nb) \nDelivery of expected outputs under KIS \n \nThe construction phase of the project commenced in 2011 with the ferry component \nand concluded in June 2016 upon final completion of the road works.  \n \ni. \nRoad Component  \n \nThe road construction works for the upgrade of Luuku \u2013 Kalangala \u2013 Mulabana \n(65.6 km) road from Class \u201cC\u201d to Class \u201cB\u201d gravel standards that were expected to \nbe executed within a period of twelve (12) months were completed after three \nyears in March 2016 resulting in a two years delay with no provisions for remedies/ \npenalties for delayed completion of the road construction works by the \nimplementation agreement. \n \nDuring the construction phase of the project, GoU had paid UGX.40.85 billion in \nform of road support payments against a total of UGX.40.16 billion reported to", "metadata": {"page": 89, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "have been incurred by KIS as actual road development costs upon completion of \nthe road construction works.  \n \nIn addition, with the road support payments spread over 13 years, projections \nshow that GoU will spend a total of UGX.120.25 billion which is considered costly \ngiven that KIS is not responsible for maintaining the road.  \n \nWith proper planning, evaluation and negotiations, Government could have \nexplored better, cost-effective delivery options. \n  \nii. Ferry Component  \n \nTwo ferries with a capacity of 206 passengers each had been constructed and were \noperational, and the ferry landing sites at Bukakata and Luuku had been \nreconstructed. At the time of audit (October 2018) KIS had not paid to GOU annual \nlicense and ferry operating fees amounting to USD.275,000. The Agreement, \nhowever, did not provide for penalties for delayed payment of annual ferry \noperating fees. In addition, it was established that following the amendment of the", "metadata": {"page": 89, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Implementation Agreement, ferry service support payments were adjusted from \nthe ferry traffic (passengers and vehicles) based payments to per trip payment \nterms. KIS indicated that it was less cumbersome to monitor number of trips \ncompared to monitoring passengers and vehicles.  However, on further analysis of \nrelevant documentation, it was noted that a passenger manifest is prepared for \neach trip which could have been used to compute the traffic-based payment.  An \nevaluation of both options reveals that the per trip option is more costly, and \nresulted in GoU paying UGX.16.3 billion more in the first six years of the ferry \noperations. \n \nThe IAA provided that in the event of KIS failing to provide a ferry service as a \nresult of GoU\u2019s default in payments, KIS would be deemed to have operated a ferry \nservice. GoU had spent a total of UGX.871 million in respect of deemed trips arising \nfrom 308 non-performed trips for the year 2017.", "metadata": {"page": 89, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "79 \n \niii. Water Component \n \nThe water performance agreement signed between GOU and KIS did not specify \nthe required water system designs, capacity, target population, and timelines to \nbe met by KIS.  \n \nThe annual plans and performance reports for the water components showed that \nKIS had constructed five of the eight agreed water systems on Bugala Island \nwhich were operational with installed capacity of 21,500 cubic meters of water \nproduction per month. However, it was observed that actual monthly average \nconsumption was at only 4,750 cubic meters (22%), serving approximately 8,720 \ninhabitants representing 16% of the Island\u2019s population. \n \niv. Power Component  \n \nThe company had constructed a power plant with a capacity of 1.6MW (per hour) \nwhich was operational in Bukuzindu, Kalangala district, with transmission and", "metadata": {"page": 90, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "distribution lines serving the major settlements on Bugala Island. At the time of \nthe visit in September 2018, the extended grid length stood at approximately 140 \nkm with 67 transformers installed. The power performance reports for KIS \nrevealed that the company had attained the customer connection target set at \nthree thousand (3,000) customers by year 4 (2018) as set out in the power license \nagreement. It was observed that KIS faces a challenge of low utilization as the \nmaximum load attained during the period under review was 0.4 MW per hour \nputting average utilization capacity below 25% of installed capacity.  \n \nv. Monitoring and Supervision \n \nThe oversight committee had not been operationalized as required under the \nImplementation Agreement. There was no evidence that the various agencies had \nnominated representatives to constitute the oversight committee. Whereas Mott \nMacDonald was appointed by KIS as an independent monitor for ferry operations \non behalf of GoU, and installed GPS monitoring devices, none of the Government", "metadata": {"page": 90, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "agencies was keenly monitoring the ferry service level operations. There was no \nmechanism in place for Mott MacDonald to independently certify the passenger \nand vehicle traffic levels achieved by the ferries. It was established that GOU had \nmade erroneous payments to KIS amounting to UGX 13.039 billion as a result of \napplication of wrong base factors and UGX 564 million due to application of wrong \nConsumer Price Indices. In addition, GoU did not recover UGX 686.7 million \nresulting from a decrease in the cost of operating ferry services as provided for \nby the IAA. \n \nTo ensure proper implementation of the project, it is important that the \nGovernment through the MoFPED invokes the re-negotiation clause such that KIS \nservices are offered at reasonable costs.", "metadata": {"page": 90, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "80 \n \n \n4.11 Follow-up report on the Value for Money Audit on implementation of National \nContent in the oil and gas sector \n \nIn March 2015, the Auditor General published a report on Implementation of National Content \nin Uganda\u2019s oil and gas sector by the Ministry of Energy and Mineral Development. The audit \nidentified gaps in the enforcement of local content in the purchase of Ugandan goods and \nservices, employment and training of Ugandans and criteria for determining state \nparticipation in the production of petroleum resources. The audit made several \nrecommendations which, if implemented, were expected to maximise benefits for the \neconomy from the extraction of petroleum. \n \nFour years since this audit was undertaken, Field Development and Construction of the East \nAfrican Crude Oil Pipeline (EACOP) are set to commence. These are the most cost and labour-\nintensive stages of the project, with numerous opportunities to optimise procurement of local", "metadata": {"page": 91, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "goods and services from locals, as well as provision of up to 13,000 jobs. \n \nThis necessitated a follow up by the OAG to determine the extent of implementation of the \n2015 Audit\u2019s recommendations and the National Content performance since then. Whereas \nMinistry of Energy and Mineral Development (MEMD) was responsible for coordinating and \nenforcing national content implementation in the oil and gas sector up to 2015, the \nresponsibility was shifted to the Petroleum Authority of Uganda (PAU) starting in 2016. \nFurther recommendations were then made with the aim of addressing any issues that may \nstill be outstanding. \n \nKey findings \n \na) \nIt was noted that the 2015 audit had made an impact on Implementation of National \nContent in the Oil and Gas Sector, and the Petroleum Authority of Uganda (PAU) had \nmade strides in addressing the major audit issues.  \n \nb) \nIt was established that out of the 34 key audit recommendations made in the Auditor", "metadata": {"page": 91, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "General\u2019s report of 2015, 10 (29%) were fully implemented, 17 (50%) were partially \nimplemented and 7 (21%) were not implemented. \n \nSpecifically, the audit team noted that since the last audit, MEMD and PAU had registered \nthe following achievements in the area of national content promotion; \na) \nApproval of the National Content Policy in 2018 by Cabinet. \nb) \nIssuance of The Petroleum (Exploration, Production and Development) (National \nContent) Regulations, 2016, with National content provisions and targets in \nprocurement, employment and training of/ from Ugandans. \nc) \nNational Supplier Database (NSD) and National Oil and Gas Talent Register (NOGTR) \ndeveloped and open for self-registration by interested individuals/ companies. \nd) \nSector-specific capacity needs analysis undertaken and a Workforce Skills Development \nStrategy and Plan put in place in 2015. \ne)", "metadata": {"page": 91, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "e) \nAgriculture Development Program designed in 2019 to identify the capacity, gaps and \ninterventions required to enable Ugandan suppliers meet/ supply the food requirements \nof the sector. \nf) \nSupplier development engagements undertaken by the IOCs and individuals. \ng) \nNationalization plan template issued by PAU for use by the IOCs.", "metadata": {"page": 91, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "81 \n \nh) \nSome Ugandan institutions have been accredited as centres for international \ncertifications relevant to the oil and gas sector. \n \nKey recommendations \n \ni. \nPAU should define and enforce promotion of \u201cvalue addition\u201d in relation to Regulation \n17(4) of the National Content Regulations, especially where shareholding is mostly by \nforeigners, and engage CNOOC closely to ensure it is on track to meet the National \nContent targets as stipulated in the law. \nii. \nPAU should investigate and address the causes of low absorption of training funds for \nGovernment officials. \niii. PAU should in consultation with Government agencies whose work intersects closely with \nthe oil and gas sector, identify the key skills gaps which need to be filled to improve \nvalue addition by the said entities\u2019 staff to management of the sector, and prioritise their \ntraining using the training funds from the IOCs.", "metadata": {"page": 92, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "iv. PAU should expedite development of the National Content Monitoring System for better \ntracking of National Content achievement by companies sub-contracted by the IOCs. \n \n4.12 Baseline Value for Money audit of the Uganda Inter Governmental Fiscal Transfer \nProgramme \n \nThe Government is implementing the Inter-Governmental Fiscal Transfer Programme whose \nobjective is to restore the adequacy and enhance equity of the fiscal transfers to Local \nGovernments relating to health and education services running for five years from financial \nyear 2017/18 to 2021/22 across all Local Governments (121 District Local Governments and \n41 Municipal Councils). \n \nI was required to undertake a value for money audit in the first year (2017/18) expenditures \n(as a baseline) and second study for the F/Y 2020/21 expenditures (end term) in health and \neducation sectors in the participating Local Governments with the objective of assessing the \neconomy, efficiency and effectiveness with which Local Governments have utilized their", "metadata": {"page": 92, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "investments in the delivery of infrastructure and services in the education and health sectors \nduring the Financial Year (FY) 2017/18.  \n \nA total of 30 Local Governments (LGs) i.e. 22 Districts and 8 Municipalities were selected for \nthe assessment and assessed along three thematic areas comprising of utilisation of funds, \ndelivery of infrastructure and delivery of services and the following key findings were noted: \n \na) \nUtilisation of funds \n \nI noted that out of sampled schools, 93.6% was utilised and absorbed as intended.  \nHowever, outliers of non-utilisation and absence of financial records was observed in \nsome entities. Further there were time overruns, non-adherence to procurement and \nthe standard allocation of UPE funds per pupil per annum of UGX.10,000 was not \nadhered to with the minimum allocated amount of all LGs was UGX.3,770, the \nmaximum was UGX.36,222.", "metadata": {"page": 92, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "82 \n \nb) \nDelivery of Infrastructure \n \nI noted that the detailed engineer\u2019s estimates were prepared for only 31 (19%) of the \n165 construction projects in 8 LGs Assessed and certified works in most LGs were not \nsupported with measurement sheets. Further, gaps in supervision arrangements were \nobserved, quality control was not being emphasized, facilities constructed were not \nbeing utilised for the intended purposes in most of the LGs and maintenance and repair \nof facilities was not being prioritized. \n \nc) \nDelivery of services in education and health \n \nIn education, there was low P7 completion rate with FY 2016/2017 being 61.5%, 111 \nout of 172 schools achieved desired target of 89% pass rate, pupil attendance was less \nthan 50%, Pupil to teacher ratio (PTR) was 60:1 yet the recommended PTR is 53:1 or", "metadata": {"page": 93, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "less, teacher attendance was poor and 51% of the schools were inspected 3 times in \nthe academic year as recommended by the Ministry. Further the average cost of \nteaching per pupil per term across all schools was UGX.57,217, the average number of \nclassrooms is 1:88 below the national standard of 1:55 and the availability of other vital \ninfrastructure such as toilet stances, text book per pupil ratio among others was far \nbelow the national standards. \n \nIn health, health facilities did not register any maternal deaths in the year, the length \nof stay at the individual health unit ranged from 0.5 to 4 days, 53 HCs out of 77 (68%) \ndid not register still births, various health facilities visited experienced stock out of \nmedical supplies, facilities visited did not have the required number of staff, the average \nbed occupancy rate was 62% and 72.2% for HCIII and HC IV respectively and noted \nabsence of essential equipment. \n \nd)", "metadata": {"page": 93, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "d) \nRanking of performance across the 3 themes \n \nI ranked performance across the 3 themes being assessed in the sectors from \nsatisfactory (scores of at least 90%), fairly satisfactory (60%) and not satisfactory \n(below 60%) and noted as follows:   \n \ni. \nEducation sector ranged from 37.6% to 71.9% with the majority of HLGs (53%), \nassessed as not Satisfactory and (47%) as Fairly Satisfactory. None of the HLGs \nwas assessed as Satisfactory. \nii. \nHealth Sector ranged from 46.0% to 73.6%. The majority of HLGs (53.9%) were \nassessed as fairly satisfactory, 46.2% being assessed as not satisfactory.  None of \nthe HLGs was assessed as Satisfactory.  It should be noted that 4 LGs out of the \n30 LGs did not implement any project in the Health Sector in the FY 2017/18.", "metadata": {"page": 93, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "I advised the Ministries of Education and Health to enhance the capacity of \nprocurement and engineering functions, liaise with the Ministry of Works to develop \nstandard guideline for costing infrastructural works, ensure that all infrastructure \nprojects are subjected to Environmental and social Impact Assessment, enhance \nQuality control and quality assurance of works during construction, prioritise repair and \nmaintenance, ensure user needs analysis is properly undertaken to guide the selection", "metadata": {"page": 93, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "83 \n \nof the facilities to be constructed and continue with the efforts to secure funding for \nthe provision of vital infrastructure. \n \nFurther, the education sector should address the inequality relative to the national \nstandard in the allocation of UPE funds, sensitise and create awareness of the value of \neducation, District/Municipal Education officers should make routine follow-ups, ensure \nmore teachers are recruited to match the increasing enrolment of pupils, improve the \nschools inspection function and address the inequality relative to the average unit cost \nof teaching per pupil across schools. \n \nThe health sector should ensure equitable allocation and regular flow of PHC funds, \naddress the challenge of drug and medical supplies stock outs and liaise with the \nMinistry of Local Government and the Health Service Commission to ensure that more \nmedical staff is recruited to match the increasing demand for effective delivery of health \nservices.", "metadata": {"page": 94, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "services. \n \n4.13 Value for Money audit of the Uganda Support to Municipal Infrastructure \nDevelopment \u2013Additional Funding (USMID-AF) programme for the financial year \n2017/18 \n \nThe main objective of the audit was to undertake a Value for Money assessment of the \ndelivery of urban infrastructure undertaken by the Municipal Councils participating in USMID-\nAF. The scope of the assessment covered all USMID funded infrastructure and a selected \nnumber of non-USMID financed infrastructure projects executed by municipalities and \nfinanced by Uganda Road Fund (URF) (force account), Schools Facilitation Grant (SFG), \nDiscretional Development Equalisation Grant (DDEG) projects and Local revenue financed \nProjects in the FYs 2016/2017 and 2017/2018.  \n \nThe assessment of economy shows that there were disparities in unit costs across all the \nparticipating municipalities resulting from disparities in the Engineers\u2019 estimated rates,", "metadata": {"page": 94, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "contractors\u2019 rates for the USMID projects, SFG Projects and URF funded projects. However, \nfor USMID-funded projects, the regional clustering adopted had the effect of significantly \nminimising the disparities.  \n \nFurthermore, efficiency improvement is still hampered by a number of projects not being \nexecuted within the planned timelines and weaknesses in progress supervision, monitoring \nand reporting resulting in irregularities in certification and overpayments especially for non-\nUSMID projects. Generally, non-USMID projects are being procured as Admeasure Contracts \nbut irregularly treated as lumpsum Contracts during implementation. \n \nIn terms of effectiveness, the results show that although the quality of works was good in \nsome of the municipalities, quality control is still a big challenge in various municipalities \nespecially on non-USMID projects. The necessary control measures need to be enforced to \nachieve the expected quality and functionality of the constructed infrastructure.", "metadata": {"page": 94, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "I advised the Accounting officer to ensure that all the above weaknesses are addressed as \nper the detailed recommendation in the individual report.", "metadata": {"page": 94, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "84 \n \nPART 5:  Summary of Engineering Audits \nThis part contains key findings from engineering audits undertaken in the different entities during \nthe year. \n5.0 \nAudit of infrastructure projects during the financial year 2018-2019 implemented \nby Ministries Departments and Agencies  \nDuring the financial year I under took an audit of projects implemented in the following \nMDAs as shown in the table below; \nTable 27: Showing Summary of Engineering Audits undertaken \nS/No Sector Entity \nProjects assessed \nNo of \nProjects \n1. \nHealth \nMinistry of Health \nRehabilitation and Expansion of Kayunga \nHospital under KAYUP project \n1 \nRehabilitation and Expansion of Yumbe \nHospital Under KAYUP project \n1 \nConstruction of Staff Houses in Selected \nHealth Facilities In Seven Districts Of", "metadata": {"page": 95, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Health Facilities In Seven Districts Of \nKaramoja Region i.e Kaabong, Kotido, \nAbim, \nMoroto, \nNapak, \nAmudat \nAnd \nNakapiripirit Under The Karamoja Region \nStaff Housing Project (KRSHP) \n1 \n2. \nWorks \nMinistry of Works and \nTransport  \n14 selected road and bridge projects. \n14 \nUganda \nNational \nRoads Authority \n13 selected road and bridge projects. \n13 \nCivil Aviation Authority \nDesign and Build Of Entebbe International \nAirport Upgrading And Expansion Project \n1 \nModification of The Passenger Terminal \nBuilding At Entebbe International Airport. \n1 \n3 \nLands  \nMinistry of Lands and \nUrban Development \nUSMID-AF", "metadata": {"page": 95, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "USMID-AF \naudit \nof \ninfrastructure \nimplemented by 22 Municipalities for the \nFinancial year, 2016/17 (92 projects) and \n2018/19 (100 projects). The report has \nbeen presented in the VFM section \n \n192 \nUSMID- AF Selected infrastructure projects \nin Four (4) municipalities for FY 2017/18 \nNtungamo, \nApac, \nBusia \nand \nLugazi \nMunicipalities. \nThe \nreport \nhas \nbeen \npresented in the VFM section \n4 \nTotal \n \n228 \n \n5.1 \nTechnical/Engineering Audit of the rehabilitation and expansion of Kayunga and \nYumbe hospitals \nIn the financial year 2018/19, Ministry of Health implemented infrastructure projects worth \nUSD.16,670,711 for Kayunga Hospital and USD.18,601,958 for Yumbe Hospital.", "metadata": {"page": 95, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "85 \n \nAs part of the annual audit of the financial statements for the year ended 30th June 2019, \nthese projects were selected for a technical /engineering audit.  \n \nKey audit findings resulting from the engineering audit and corresponding recommendations \nresulting from the engineering audit for the Kayunga and Yumbe Hospital rehabilitation \nprojects are presented below, detailed findings, quality results, quantity verification and \npictures of defective works are presented in a separate report which has been issued on \ninfrastructure component. \n \n5.1.1 Kayunga hospital \nThe rehabilitation and construction works of Kayunga hospital were contracted to Arab \nContractors Osman Ahmed Osman at a contract price of USD.16,670,711 and supervised by \nDar Engineering in association with Joadah Consult Ltd at a supervision cost of \nUSD.1,433,803. At the time of audit in August 2019, the physical progress of the works was", "metadata": {"page": 96, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "at 78.9% while the financial progress was at 39%. I observed the following: \n \na) \nDelayed handover of land for lagoon construction \n \nHandover of the land for rehabilitation and expansion of the lagoon was delayed \ncausing delay in the commencement of works in this area of the project. By August \n2018, only 35% of the required land had been handed over to the contractor to \ncommence works. \n \nb) \nInspection of works \n \nDuring my inspection of works in August 2019 in the presence of the Consultant and \nthe Contractor\u2019s representatives, I observed that the excavated trenches for pipe work \nwas not backfilled, the friction hinges on top hung windows were not holding the \nwindows in place when open, the uncovered inspection chambers had no warning signs \nor tape, there was a crack in plaster in the living room of Doctor\u2019s House K4A, there", "metadata": {"page": 96, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "was insufficient compaction on edges of lagoon and the several workers on site were \nexecuting works without required personal protective equipment such as gloves, safety \nboots, helmets and safety belts for those working at heights. \nc) \nIn respect to quality of works, I noted that the contractor carried out tests on concrete, \nsteel reinforcement, concrete blocks, coarse aggregates and degree of compaction \nwhich were found to comply with specifications.  \nd) \nMy verification of the sample items of executed works in the presence of the supervising \nconsultant \nand \ncontractor\u2019s \nrepresentatives \nrevealed \nan \noverpayment \nof \nUSD.41,057.08 of the executed works when compared with certified quantities in \ninterim payment certificates. \ne) \nI also noted that the supervising consultant\u2019s monthly progress reports lacked key \ninformation such as graphical representation of financial progress against program", "metadata": {"page": 96, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "based on the approved contract schedules, details of impediments to the works and \nproposals for overcoming these, contractor\u2019s labour and minutes of site meetings as \nlaid down in the terms of reference that would inform the client\u2019s decision making and \ncost control.", "metadata": {"page": 96, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "86 \n \n5.1.2 Yumbe hospital \nThe rehabilitation and construction works of Yumbe hospital were contracted to Sadeem Al-\nKuwait General Trading and Contracting Company at a contract price of USD.18,601,958.21 \nand supervised by Dar Engineering in association with Joadah Consult Ltd at a supervision \ncost of USD 1,433,803. At the time of audit execution in August 2019, the physical progress \nof the works was at 73.4% while the financial progress was at 61.1%.  \nWhereas it was observed that the design process generally followed the requisite procedures, \nthe following matters were observed: \na) \nReview of the housing assessment and detailed design reports indicated that in respect \nto the rehabilitation works, the extent of structural deterioration and level of \nrehabilitation required for each structure was not clearly highlighted by the design \nconsultant in the reports which resulted in a number of variations in items/quantities", "metadata": {"page": 97, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "which should have been envisaged during the design phase. \nb) \nThe design phase was scheduled to take a period of six (06) months from the date of \ncontract but took 11 months implying a delay of five (05) months which led to the \ndelayed procurement of the works contractor. \nc) \nReview of Interim Payment Certificates (IPCs) revealed that payments for the IPC\u2019s \nforeign components were made on time whereas payments from the GoU component \nin all the IPCs were delayed beyond the 90 days from approval date by the engineer \nand these may attract interest on delayed payments. \n \nReview of the payments for preliminaries revealed the following: \na) \nI noted that USD.124,900 was remitted to the contractor to cater for the consultant\u2019s \nsupervision and thus the salaries for the project manager and two clerks of works were \npaid through the contractor. The payment of the Consultant\u2019s representatives through", "metadata": {"page": 97, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "the contractor could compromise their independence. Furthermore, there was no \nevidence provided as a basis for this monthly payment to the contractor in the IPCs. \n \nb) \nI also noted that USD.34,629 was paid to the contractor for water for works contrary \nto the requirements stipulated in section 1.36 of the technical specifications which \nrequires the Contractor to provide water for the works at his own risk and cost.  \nc) \nDuring my inspection of works in August 2019 in the presence of Consultant, MoH and \nthe Contractor\u2019s representatives, I observed that there were defects such as; broken \nand non-uniform colour corner strips, cracked/broken tiles, damaged wall sections, \ncracked/peeling plaster, open joints, damaged window seals, broken paving, spalling \nof the internal wall plaster, poorly prepared wall surfaces and ceilings before application \nof the undercoat. \nd) \nI also observed that the contractor used a combination of cast in-situ and precast", "metadata": {"page": 97, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "concrete slabs, inadequate curing of some of the concrete members, poor materials \nmanagement, poor handling of fresh concrete, none use of spacer blocks. There was \nalso absence of warning tapes, signage/barricades, non-use of Personal Protective \nEquipment (PPE\u2019s) by the contractor\u2019s employees, poor management of storm water \ndrainage and the site environment and exposed electrical wires. \ne) \nIn respect to quality of works, field tests undertaken using a schmit hammer on \nsampled concrete elements showed that the concrete works met the required strength. \nf) \nMy verification of the sample items of executed works in the presence of the supervising \nconsultant \nand \ncontractor\u2019s \nrepresentatives \nrevealed \nan \noverpayment \nof", "metadata": {"page": 97, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "87 \n \nUSD.228,597.7 of which USD.223,521 was due to payment for works not yet executed. \nThe Accounting Officer indicated that the payment made for unexecuted works was \nrecovered in the subsequent valuations (IPC 7), however, documentation availed \nindicated that only USD.140,023.66 was recovered out of the USD.223,521 leaving a \nbalance of USD.83,498. \ng) \nI also noted that the contractor\u2019s general foreman presently on site was not approved \nas the appropriate replacement for the original foreman but continued to work. \n \nI advised the Accounting Officer to carry out appropriate design assessments to avoid \nvariations, streamline the payment process to avoid over payments and rectify all defects \nhighlighted. \n \n5.2 \nEngineering Audit of a selected sample of road and bridge Projects implemented by \nMinistry of Works and Transport during the financial year 2018/19", "metadata": {"page": 98, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "During the financial year 2018/19, Ministry of Works and Transport (MoWT) implemented \n155 public works projects whose contracts amounted to UGX.1,652,739,749,464. I undertook \ntechnical audits on a sample of fourteen (14) projects worth UGX.27,195,600,966 \nrepresenting 1.64% of the total value of the projects. \nThe projects consisted of eleven road construction/rehabilitation projects, of which six were \nunder the road interconnectivity program, one from the urban roads sealing program while \nfour were under the Low Cost Sealing (LCS) program. In addition, three bridge projects of \nwhich one is a swamp crossing were assessed.  \nBelow is a summary of key audit findings and observations resulting from the engineering \naudit. I have also issued a separate technical report containing the detailed results of the \nEngineering audit. \n \na) \nInadequate Feasibility Studies", "metadata": {"page": 98, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Inadequate Feasibility Studies \n \nIt was observed that on two selected projects of upgrading of the access road to \nBusoga College Mwiri and rehabilitation of Bulucheke-Muchomo-Nyende Road, there \nwas a substantial increase in the quantities of some of the items implemented as shown \nin the table below; \n  \nTable 28: Showing Projects without adequate feasibility studies \nS/No Project \nItem \n% Increase \n1 \nRehabilitation/Upgrading of the Access \nRoad(3.1km) to Busoga College Mwiri in \nJinja and Paving the Parking Area at \nCentral Materials Laboratory in Kireka \nKampala \nCut to Spoil \n561% \nImported Subgrade Fill \n163.2% \nStone Pitching \n31.2% \n2 \nRehabilitation of Bulucheke-Muchomo-\nNyende Road", "metadata": {"page": 98, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Nyende Road \nCommon excavation or cut \nto spoil of soft material \n161% \nRock excavation or cut to \nspoil in rock \n2,456% \nFill as instructed by the \nengineer  \n197% \nIt was further observed that for the construction of Kisaigi Bridge in Kakumiro District, \nthe design of the project was changed majorly from 15m to 17m span due to the", "metadata": {"page": 98, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "88 \n \nwidening of the river banks. This implies that feasibility studies were insufficient during \nthe design process. \n \nI advised the Accounting Officer to ensure that for future projects and especially for \nprojects in hilly terrain, feasibility studies are properly undertaken so as to avoid \nsubstantial increase in quantities of executed items. \n \nb) \nOmission of Essential Work Items \n \nEssential items such as speed control infrastructure, stone pitching and river training \nwere noted to have been omitted on the low cost sealing projects for Kisozi \u2013 \nNawanyago Road Sections A and B while Left Hand Side (LHS) road edge protection, \nand guard rails were not provided for in the contract for rehabilitation of the Access \nRoad to Busoga College Mwiri. \n \nI advised the Accounting Officer to ensure that the omitted work items are executed \nand for future projects, detailed planning should be undertaken to ensure that all items", "metadata": {"page": 99, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "are catered for in the contract. \n \nc) \nPreparation of BoQ\u2019s for Low Cost Sealing Projects \n \nReview of the BoQs prepared for the low cost sealing projects indicated that a number \nof items included within the BoQ were not aligned to the specifications with regards to \nthe numbering and units of measurement for example; clearing and grubbing, \npreparation of the road bed whose units were linear meters instead of cubic meters.  \n \nI advised the Accounting Officer to put in place measures to ensure that BoQs prepared \nare aligned to the respective works specifications in terms of units of measurements \nand numbering. \n \nd) \nProgress of Works \n \nOf the fourteen (14) projects assessed, five (5) projects were found to have been \ncompleted within the contractual timelines, seven (7) had been delayed; one (1) was \nstill on-going within the extended period but was lagging behind schedule while works", "metadata": {"page": 99, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "for one (1) had been suspended.  \n \nI advised the Accounting Officer to institute a comprehensive investigation into the \ncauses of delays of completion of works and set up the appropriate remedial measures. \n \ne) \nUnjustified Extensions of Time \n \nIt was noted that on six (6) of the fourteen projects, extension of times were granted \nto the contractors due to inclement weather (heavy rainfall). However, it is the opinion \nof audit that the extension of time granted was unjustified due to failure to use the \nprocedures set out in section 1229 of the general specifications for road and bridge \nworks when computing the extension time and lack of authenticated rainfall data \nprovided by the contractor. Furthermore, the computation of extension of time on two \nof the projects took into consideration the same months when the contractor was off \nsite.", "metadata": {"page": 99, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "89 \n \n \nAs a result of the unjustified extension of time, UGX.178,014,445.57 was forfeited by \nthe Ministry in liquidated damages. \n \nI advised the Accounting Officer to put in place measures to ensure that extension of \ntime arising from inclement rainfall is always computed as per the procedures set out \nin the specifications and the requisite authenticated documentation forms the basis for \nthis computation. \n \nf) \nPayment/Certification for excess quantities \n \nIt was noted that certifications and payments equivalent to UGX.202,288,300 were \nmade for quantities of works in excess of those executed for the 14 projects. \n \nI have advised the Accounting Officer to ensure that the amounts certified and paid in \nexcess of the quantities executed are recovered from the contractors prior to \nconcluding the contracts. MoWT should also ensure that accurate measurements of", "metadata": {"page": 100, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "executed works are undertaken by the supervising staff before payments are effected. \n \ng) \nPhysical Inspection of Works \n \nDuring the physical inspection of works for the 14 projects, a number of observations \nwere made that if not corrected could lead to the faster deterioration of the works and \nas such, would require corrective action prior to completion of the works. These \nincluded; road bleeding, stripping, silted and cracked access culvert, damaged stone \npitching and end structures, pothole development, Gullies on carriageway, Collapsed \ngabion, Extensive Honey combing and poor workmanship among others. \n \nI advised the Accounting Officer to ensure that all defects observed are rectified and in \naddition, the supervising team should thoroughly inspect the works prior to completion \nand ensure that all defects identified are rectified. \n \nh) \nImplementation of Road Safety, Environmental and Social Safeguards", "metadata": {"page": 100, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "During the physical site inspection of the works, I further observed poor adherence to \nroad safety, environmental and social safeguards for some projects such as Kasaigi \nBridge that had been opened to traffic despite the fact that guard/hand rails had not \nyet been installed, constructed diversion washed away at Kabindula swamp \nnecessitating use of broken timber pieces for crossing, lack of traffic signage or \ndiversions despite damping of gravel in different sections of Nyaruzigati-Kyapa-Kitabu \nRoad in Kasese District, failure to undertake restoration of borrow pits for two projects, \npoor disposal of equipment fuel/oil at the yard of the contractor responsible for the \nconstruction of Kasaigi Bridge and construction of a sanitary facility beside the river at \nKabindula swamp crossing. \n \nI advised the Accounting Officer to ensure that road safety, environmental and social \nsafeguard measures are enforced on all projects.", "metadata": {"page": 100, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "90 \n \ni) \nPhysical Inspection of Works \n \nDuring the physical inspection of works, a number of observations were made that if \nnot corrected could lead to the faster deterioration of the works and as such, would \nrequire corrective action prior to completion of the works. These are summarized \nbelow: \n \nTable 29: Showing findings from inspection of road works \nS/No Road Project \nObservations \n1 \nRehabilitation/Upgrading \nof \nthe \nAccess \nRoad(3.1km) \nto \nBusoga \nCollege Mwiri in Jinja \nBleeding, stripping, cracked access culvert, \ndamaged stone pitching and end structures, \npothole development \n2 \nRehabilitation \nof \nRunga-Waaki-\nButiaba \nroad", "metadata": {"page": 101, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Butiaba \nroad \nin \nHoima \nDistrict \n(19.2km) \nSilted culverts, under scoured culvert apron, \nunconstructed end structures, washed off \nculvert backfill \n3 \nRehabilitation \nof \nBulucheke-\nMuchomo-Nyende Road in Bududa \nDistrict  \nGullies on carriageway, uninstalled culverts at \nwater crossing points \n4 \nRehabilitation of Roads in Rubanda \nDistrict \nGullies, road edge breaks, washed off culvert \nbackfill, \nunconstructed \nend \nstructures, \nuninstalled culverts at water crossing points \n5 \nRehabilitation of Roads in Kasese \nMunicipality", "metadata": {"page": 101, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Municipality  \nCracked culverts, washed off culvert backfill, \npoorly constructed end structures \n6 \nRehabilitation of Roads in Alebtong \nDistrict \nCracked culverts, broken end structures, \nwashed off culvert backfill, silted culverts \n7 \nRehabilitation of Roads in Lira South \nSilted culverts, broken/cracked end \nstructures, \n8 \nLow Cost Sealing of Selected District \nRoads; Lot 1: in Kasese District \nCracked culverts, culvert with exposed \nmesh, broken end structures \n9 \nLow Cost Sealing of Selected District \nRoads; Lot 2: in Kasese District \nBroken culverts, damaged sub-base, silted \nculverts \n10 \nLow Cost Sealing of Selected District \nRoads; Lot 6: In Kamuli District.", "metadata": {"page": 101, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Bleeding, broken end structures, broken and \nscoured aprons, Stripped capping layer \nalong road carriageway, silted culverts \n11 \nLow Cost Sealing of Selected District \nRoads; Lot 6: in Kamuli District \nSilted culverts, damaged culvert bases, \nwashed off culvert backfill, damaged road \nbase, damaged end structures \n12 \nConstruction of Gem Farm Bailey \nBridge in Atiak, Amuru District  \nCollapsed gabion at Abutment 2 RHS, \nInadequate backfill at approach to the \nbridge (LHS) in the corner, Need for river \ntraining \n13 \nConstruction of Kisaigi Bridge in \nKakumiro District Lot 1 \nHoney combs, collapsing backfill, Crack at \nAbutment wall, Formwork left within the \nbridge structure at different locations \n14", "metadata": {"page": 101, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "14 \nConstruction of Kabindula Swamp \nCrossing in Kyankwanzi District Lot 20 \nExtensive Honey combing, poor \nworkmanship on concrete works \n \nThe Accounting Officer indicated that contractors had been instructed to address the \nidentified defects prior to issue of the practical completion certificate.", "metadata": {"page": 101, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "91 \n \nI advised the Accounting Officer to ensure that all defects observed are rectified and in \naddition, the supervising team should thoroughly inspect the works prior to completion \nand ensure that all defects identified are rectified. \n \nj) \nAssessment of Quality of Works \n \nDuring the physical inspection, in-situ tests were undertaken to assess the quality of \nthe works. The results obtained indicated that on some of the projects, some elements \nof the works did not meet the required specifications. \n \nTable 30: Showing results of assessment of quality of works \nS/No Road Project \nTest \nFailed Parameters \n1 \nUpgrading of \nBusoga College \nMwiri Road \nDCP \nCBR - there are some weak points in the base \nlayer on the right-hand side of the road \n2 \nConstruction of", "metadata": {"page": 102, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "2 \nConstruction of \nKasaigi Bridge \nRebound \nHammer \nTest \nConcrete Compressive Strength of Wing Walls \nKagadi Side LHS & RHS \n3 \nConstruction of \nKabindula Swamp \ncrossing \n \nConcrete compressive strength of Headwall  \n(RHS), Headwall  (LHS), Headwall (LHS), Wing \nwall (LHS), Headwall (RHS), Headwall (RHS), \nHeadwall (LHS) at 0+170, 0+170, 0+255, \n0+255, 0+215, 0+200, 0+200 respectively \n \nThe Accounting Officer indicated that further investigations shall be undertaken and in \nthe event of failure, appropriate remedies shall be undertaken. \n \nI advised the Accounting Officer to undertake further tests on the failed work elements", "metadata": {"page": 102, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "and undertake appropriate remedial action. \n \n5.3 \nTechnical/ Engineering Audit of the two projects implemented by Uganda Civil \nAviation Authority (UCAA) \nIn the financial year 2018/19, UCAA implemented the 2 infrastructure projects namely; \nModification of the Passenger Terminal Building at Entebbe International Airport project \nworth UGX.42,695,026,700 and the Design and Build of Entebbe International Airport \nupgrading and expansion project worth USD.200,000,000. \n \nAs part of the annual audit of the financial statements for the year ended 30th June 2019, \nthese projects were selected for a technical /engineering audit. Key audit findings resulting \nfrom the engineering audit performed are presented below.  \n \n5.3.1 Design and build of Entebbe International Airport upgrading and expansion project \n \nThe is supervised by Dar Al-Handasah (Shair & Partners) supervising consultants\u2019 at a", "metadata": {"page": 102, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "supervision cost of USD.1,183,821,789 VAT Inc. At the time of audit in October 2019 physical \nprogress was at 64% as reported in the June 2019 progress report.", "metadata": {"page": 102, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "92 \n \na) \nLack of project cost estimate and scope schedule \n \nIt is expected that for projects conceived to be implemented through a design and build \nmethod, a comprehensive project criteria is developed by the owner before any design \nand build contractor is selected. I observed that this was not done. This denied the \nproject owner/client information on the final total project cost after design which may \nresult in further variations, extensions of time and delays to the projects. \n \nb) \nLack of review of feasibility study report from CCCC during procurement of \nworks \n \nReview of documents revealed that the EPC Contractor CCCC pre-financed the \nfeasibility study for the Design and Build of the Upgrading and Expansion of Entebbe \nInternational Airport Project. The feasibility study report (technical proposal) submitted \nto CAA in December 2013 costed Phase 1 of the project at USD 200,000,000 which", "metadata": {"page": 103, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "later culminated in a contract between CAA and CCCC on October 2014 for \nUSD.200,000,000. \n \nIt was however noted that there was no independent review of the feasibility estimates \nby CAA during procurement stage which would have informed Government on the \nreasonableness and accuracy of the cost estimates prior to agreeing to CCCC securing \nthe funds from Exim bank of China. Accordingly the CAA contracts committee  approved \nthe project cost in the feasibility study on 23rd September 2014  without undertaking \nan independent evaluation of these costs  but rather sought for PPDAs clearance of the \ncontract on 2nd October 2014, contrary to sec 3 PPDA regulations 2014. \n \nc) \nLack of scheme/concept designs \n \nThe review of project documentation established that scheme/concept designs which \nare a basis for initial cost estimation and alignment of the project cost and budget \navailable, were not availed for audit. It is therefore not clear how CAA arrived at the", "metadata": {"page": 103, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "estimated cost of USD.270,041,000 for the upgrade and expansion of EIA project under \nthe externally funded category. This stage was very important for this type of design- \nbuild method of project delivery adopted for the expansion project. \n \nd) \nUnexplained varying of employers requirement for construction of ground \ncar park  \n \nThe feasibility study report (Technical proposal) submitted to CAA in December 2013 \nby CCCC ref Page 71/73, included a table summarising the works to be included under \nphase I of the project, and in this technical proposal which was costed at \nUSD.200,000,000, construction of a Ground car park was included. \n \nIt was noted that construction of the Ground car park had not been included in the \nsigned contract agreement.   \n \ne) \nDelayed implementation of works  \n \nReview of the works contract and progress reports showed that the works which \ncommenced on 8th October 2016 are expected to achieve 100% completion on 9th May", "metadata": {"page": 103, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "93 \n \n2021. The progress report for June 2019 shows that the works had achieved only \n43.01% physical progress against an elapsed project time of 60.14% which translates \ninto 10 months of delay. It was also noted that 100% completion of the New Cargo \ncomplex was to be achieved by 2nd Dec 2018 (according baseline program - which has \nnever been updated). However by June 2019 progress of works achieved was only \n80.45%. This is however is on the critical path of commencement of construction of \nthe Passenger Terminal Building (PTB) which was expected to start on 3rd Dec 2018 \nwith the demolition of existing cargo building; this activity had not started at the time \nof audit and may affect the completion time of the project. \n \nf) \nExpired Professional Indemnity Insurance  \n \nA review of the monthly progress report for June 2019 revealed that the Professional", "metadata": {"page": 104, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Indemnity Insurance filed by the contractor had expired on 31st March 2019 and at the \ntime of audit in September 2019 had not yet been renewed. Lack of a Valid Professional \nIndemnity insurance cover puts the works of the contractor at risk should any injuries; \naccidents and death occur during execution of the works. CAA may also not qualify for \ncompensation arising from omissions made by the contractor such as wrong designs \nor poor workmanship. \n \nI advised the Accounting Officer to task the contractor to update and renew the \nProfessional Indemnity Insurance cover for the project. \n \ng) \nDelayed payment of Interim payment certificates (IPCs) \n \nClause 14.7 of Addendum No.1 of the works contract page 28 /29 of the particular \nconditions of contract state that payments right from the Interim payment certificate \nand the final payment certificate shall be made within 56 days upon receipt of the \nrelevant certificates by the Employer.", "metadata": {"page": 104, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "A review of payments to the contractor revealed delayed payment of 22 IPCs (IPCs No \n11,12,13,14,15 to No 22) with an invoice value of USD.23,130,646. The payment delays \nfor the IPCs ranged from 94 days to 461 days after submission by the consultant. \n \nDelayed payment of IPCs causes delays in the progress of works and may result in the \ncontractor charging interest. \n \nh) \nUnsubstantiated Claims in the Claims register \n \nA review of the Monthly progress report (MPR) No 24 of May 2019 and the claims \nregister revealed that a total of 11 notices to claim have been submitted. However, \naudit was not availed details and treatment of each of the claims. \n \nIn the circumstances I was unable to ascertain the accuracy and validity of each of \nthese claims detailed in the claims register. \ni)", "metadata": {"page": 104, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "i) \nDelayed Procurement of Supervision Consultants \n \nIt was noted that the consultant commenced services 10 months after the works \ncommenced. This introduced the need for the employer to institute a supervision team \nwho supervised the contractor in the initial stages of execution.", "metadata": {"page": 104, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "94 \n \n \nI advised the Accounting Officer that to address the challenges above and ensure \nthat the project is implemented as planned. \n \n5.3.2 Modification of the Passenger Terminal Building at Entebbe International Airport \nThe Contract for the Modification of the Passenger Terminal Building (PTB) at Entebbe \nInternational Airport (EIA) is being executed by Seyani Brothers & Co. (U) Limited at a \ncontract value UGX.42,695,026,700 tax inclusive with Ssentoogo & Partners Limited as the \nsupervising consultants at a supervision cost of UGX.1,183,821,789, tax inclusive. At the time \nof audit (5th to 27th August 2019) physical progress of the works reported in the June progress \nreport was at 42.193% with a time lapse of 85.7% while the financial progress was reported \nat 23.08%.  \n \na)", "metadata": {"page": 105, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "a) \nInadequate user needs assessment  \n \nA design consultant (Arch design Limited) was engaged to carry out the design for the \nproject at a cost of UGX.613,526,250. However I established that the entire project has \nbeen redesigned owing to new demands by the client. This implies that there were \nshortcomings in the needs assessment phase of the project. \n \nb) \nProject Implementation without known Scope \n \nFrom the review of addendum No.1, 2, and site inspection of implemented works, it \nwas noted that the consultant failed to fully quantify the project after redesign. Failure \nto quantify the project after redesign denies the client knowledge of total project cost \nwhich could result in cost variations and completion delays. \n \nc) \nSlow progress of works  \n \nA commencement order for works was issued on 1st June 2016 but the works", "metadata": {"page": 105, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "commenced 9 months later. This delay in commencement as well as other contract \nmanagement issues like Design update, change of scope, resulted in several extensions \nof time totalling to 24.5 months. \n \nI noted that even with the extension of 24.5 months, by the end of June 2019, the \nphysical progress of works was only 42.193%, against an elapsed project time of \n85.7%.  \n \nd) \nPayment for unjustified Preliminaries  \n \nUGX.494,909,091 was paid as running expenses to the contractor for the period July \n2016 to February 2017 yet no works were executed in this period. Physical works \ncommenced on 1st March 2017.  \nFurthermore, a total of UGX.295,583,826 has been paid as per IPC 22, as costs due to \nextension of time in contravention of the decision by the CAA Board as contained in \nthe letter dated 8th November and 497thcontract\u2019s committee meeting which rejected \nany costs due to the third extension of time.", "metadata": {"page": 105, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "95 \n \nI advised the Accounting Officer to further investigate the validity and rationale of the \ntime related preliminaries amounting to UGX.494,909,091 as running expenses, and \nUGX.295,583,826 paid as costs due to EOT to the contractor as per IPC 22 with a view \nto recover.  \n  \ne) \nUnjustified Claim \n \nThe contractor claimed for UGX.11,473,452,129 as price adjustment contrary to clause \nSCC 47.1 of the contract agreement which states that \u201cThis contract is not subject \nto price adjustment\u201d.  \n \nf) \nDelivery of only one floor at contract expiry \n \nCAA signed a contract with Seyani Brothers for a project to be delivered fully functional \nwithin 17 months. After project extension of 24.5 months, I noted that the project will", "metadata": {"page": 106, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "not be fully functional and at expiry, only the first floor (the departures level), will be \noperational with all other components not functional as detailed in chapter 3. It should \nbe noted that the public will not receive the facility as expected, and the unfinished \nworks may be a safety hazard to the users of Entebbe Airport. It is also not clear \nwhether the terminal building will meet the requirements for the occupational permit if \nit\u2019s not fully completed. \n \ng) \nQuantity verification \n \nSample items of executed works were measured in the presence of the supervising \nconsultant and contractor\u2019s representatives and compared with certified quantities in \ninterim payment certificates. It was noted that the contractor had been overpaid by \nUGX.2,156,511,614. \n \nh) \nSupervision of Works \n \nThrough audit inspection of works, it was noted that in spite of the magnitude of the", "metadata": {"page": 106, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "project, only a clerk of works is present on site to supervise all the works. This results \nin ineffective supervision of works by the consultant. \n \ni) \nExecution of Steel works without Bar Bending Schedules \n \nIt is required that after structural design, construction drawings are detailed, and a bar \nbending schedule that details reinforcement cutting and bending length is generated, \nand issued to the contractor to help in bending, and placement of bars. However, it \nwas noted that Steel works for the project were executed without Bar Bending \nSchedules from the Structural Engineer (letter CAA/SRVCS/14-15/00289 dated 18th July \n2018). Absence of the BBS means there was a challenge in quality checks and \nquantification of steel during implementation. \n \nj) \nErroneously detailed structural drawings, and Bar bending Schedules \n \nThe review of the structural drawings issued to the contractor revealed errors in the", "metadata": {"page": 106, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "detailing of the reinforcement, and the bar bending schedules for the project which \nmight have resulted in an increase in the contractors claim for steel as detailed under", "metadata": {"page": 106, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "96 \n \nsection 1.6 (Quantity verification). Poor detailing of structural drawings also leads to \nerrors during placement of reinforcement and could result in an over or under designed \nproject. \n \nI advised the Accounting Officer to follow up the matters above and ensure that the \nproject is completed as planned.  \n \n5.4 \nEngineering Audit of a selected sample of road development, bridge, \nrehabilitation and maintenance projects implemented by Uganda National Roads \nAuthority (UNRA) during the year \n \nFor the financial year 2018/19, a total of 74 projects (Development and rehabilitation \nprojects) of total contract sum UGX.24,611,235,821,987 were being implemented by UNRA. \n \n13 Projects were selected for the engineering audit. These included (11) development and", "metadata": {"page": 107, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "rehabilitation projects worth UGX.1,358,928,735,218.8 and Euro.106,480,753.07 as shown \nin table below: \n \nTable 31: Development and rehabilitation of projects \nS/No \nContract \nroad \nname/Contractor \nContractor  \nContract Price (UGX) \nEuro \n1 \nSoroti - Katakwi - Akisim \nroad  \nCCCC \n304,000,000,000 \n \n2 \nBumbobi - Lwakhakha \nroad \nChina \nState \nEngineering \nLtd \n140,724,000,000 \n \n3 \nNakalama - Tirinyi -\nMbale road \nDott Services \n135,370,000,000", "metadata": {"page": 107, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "4 \nMusita - Lumino / Busia - \nMajanji road  \nChina Railway \n18th \nBureau \n(Group) Co. Ltd \n206,784,423,053 \n \n5 \nKampala \nNorthern \nbypass - Phase 2  \nM/s Mota Engil \nEngeharia \nE \nConstrucao \n0 \n106,480,753.07 \n6 \nIshaka - Katunguru road  \nM/s Mota Engil \nEngeharia \nE \nConstrucao \nAfrica, S.A \n103,852,641,242 \n \n7 \nKyenjojo - Fort Portal \nroad/ China Wu Yi Co ltd", "metadata": {"page": 107, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "71,435,766,901 \n \n8 \nHoima \n- \nButiaba \n- \nWanseko road  \nChongqing \nInternational \nConstruction \nCorporation \n337,440,000,000 \n \n9 \nKabong bridge \nTerrain \nServices \n13,321,891,188 \n \n10 \nLopei bridge   \nTerrain \nServices \n12,468,2.82,364 \n \n11 \nWaiga bridge, Ruzairwe \nbridge, Nsongi bridge, \nMpondwe bridge \nArmpass \n46,000,000,000 \n \n \nTOTAL \nTOTAL \n \n1,358,928,735,218.8 \n106,480,753.07 \n \n \nThe sample also included two maintenance projects are shown in tables below:", "metadata": {"page": 107, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "97 \n \n \n \nTable 32: Showing maintenance projects at Jinja Station \nS/N \nProject name \nContractor \nContract Price \n(UGX) \n1 \nMechanized Maintenance of Selected \nUnpaved \nRoads \nunder \nFramework \nContracts for 3 Years Totaling to \n487.2Km. Call off order 3: Kaitabawala-\nKisozi-Busota (58.2Km). \nRock trust contractors \n(U) Limited \n33,860,159,881 \n \nTotal \n \n33,860,159,88\n1 \n \nTable 33: Showing Maintenance projects at Hoima station \nS/N \nContract name \nContractor  \nContract Price", "metadata": {"page": 108, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Contractor  \nContract Price \n(UGX) \n1 \nBukomero-Dwaniro-Kyankwanzi \n(68.2Km), \nKabwoya-Kituti \n(42Km), \nKiziranfumbi-Kabaale \n(25.7Km) \n,Buseruka-Tonya (29.5Km) \nLusa Construction & \nEngineering Co. Ltd \n3,987,851,201 \n \nTotal \n \n3,987,851,201 \n \nBelow is a summary of key findings and observations resulting from the engineering audit. I \nhave also issued a separate technical report containing the detailed results of the Engineering \naudit.  \n \nKey Audit Findings \n \na) \nInadequate designs and planning", "metadata": {"page": 108, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Inadequate designs and planning  \n \nSeveral omissions in completed designs were noted on the sampled projects which, if \nnot addressed, will compromise the safety during use and reduce the design life of the \nfacilities. For Bumbobi-Lwakhakha project, the design left out checks on serviceability \nrequirements of the box culverts; while Waiga and Waaki Bridges along Hoima-Butiaba-\nwanseko, the design initially had inadequate openings for the design flow rates. For \nIshaka-Katunguru and Kyenjojo-Fort Portal rehabilitation projects, pavement \nevaluations and feasibility studies were done after the Contractor had commenced. The \ndesign and build bridges were also initiated without concept designs. \n \nb) \nUnderestimation of quantities \n \nUnderestimation of quantities was noted in the following projects; \n \ni.", "metadata": {"page": 108, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "i. \nHoima-Butiaba-Wanseko contract amount rose by USD 12,095,257.87 for increase \nin quantities (over 800% for excavating in soft material, 138% for rock excavation, \n338% for excavation in swamps and 1300% for top soiling among others)  \nii. \nSoroti-Katakwi-Akisim had several quantities rose by over 1000% (for example \nremoval of trees of girth between 1-2m, common excavation to spoil for \nearthworks, excavations to spoil for structures, rock fill for structures and new box \nculverts) even though the contract sum was not exceeded.", "metadata": {"page": 108, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "98 \n \niii. Musiita-Lumino-Majanji had quantities rise by over 200% for stone pitching, \nvehicular kerbs, removal of top soil and 1200mm diameter pipe culverts among \nothers even though the contract sum was not exceeded. \niv. Bumbobi-Lwakhakha had several quantities rise by over 200% (for example \nexcavation in soft material for drainage, concrete kerbs, fill using rock among \nothers), though the contract sum was not exceeded. \n \nc) \nInclusion of unnecessary items in contracts leading to increase in contract \namounts  \n \nUnnecessary items were included in contracts for 5 projects which led to increased the \ncontract prices by UGX.6,710,431,291 (VAT exclusive) as shown in below; This was \nattributed to failure to undertake due diligence on the procurement (bid preparation) \nand contracting process.", "metadata": {"page": 109, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "and contracting process. \n \nTable 34: Showing Unnecessary items in BOQs \n \nSN \nProject \nname \nUnnecessary items \nCost (UGX) \n1 \nLopei \nbridge \nContingency, relocation of services, special tests by \nEngineer, excess material  \n1,255,802,100 \n2 \nLopei \nBridge \nGuardrails (higher rate) \n779,200,000 \n3 \nKaabong \nbridge \nContingency \n1,077,123,580 \n4 \nMpondwe, \nNsongi, \nRuzairwe \nand \nMpanga 6 \nContingency \n3,373,105,611 \n5", "metadata": {"page": 109, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "5 \nMpondwe, \nNsongi, \nRuzairwe \nand \nMpanga 6 \nSeismic restraints \n225,200,000 \nTotal  \n6,710,431,291 \n \nd) \nDelayed handover of the sites to the contractor \n \nSeveral sites were not handed over to the Contractor in time which led to failure to \ndeliver on project milestones as contractually agreed at contract signing. Generally, the \nContractors failed to handover 30% of completed continuous project lengths at the \nagreed time (60% of project time). Delayed hand over of sites resulted into extension \nof time leading to additional time-related costs for example Bumbobi-Lwakhakha where \nthe time related costs have exceeded the initial budget by over UGX.500 million.  \ne) \nAvoidable interest on advance payment", "metadata": {"page": 109, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Several project contracts had provisions for advance payments to Contractors which \nwere also categorized as (\u201cinterest free loans\u201d) to assist them with cash flow support \nand mobilization. The same contracts allow the contractor to charge interest for delayed \npayment of the advance payment by the client (UNRA).  In my opinion, this contractual \nrequirement is unfair to the client given that it is meant to support the Contractor. The", "metadata": {"page": 109, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "99 \n \ntwo projects shown in Table below had an interest claim of UGX.424,035,008 and \nUSD 188,969.9 certified. \n \nTable 35: Showing Avoidable Interest on advance payments \nSN \nProject \nInterest (UGX) \nInterest (USD) \n1 \nBumbobi-\nLwakhakha \n178,504,035 \n172,534.16 \n2 \nKyenjojo-\nFortPortal \n245,530,973 \n16,435.74 \nTotal \n424,035,008 \n188,969.9 \n \nf) \nDelayed payments to the contractors \n \nIt was observed that the contractors\u2019 payments were delayed in all cases resulting in", "metadata": {"page": 110, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "interest claims on the delayed payments. For the two projects shown in table below, \na total of UGX.2,157,730,017.39 and USD 691,479.07 had been claimed and will be \npaid as interest on delayed payments. \n \nTable 36: Showing delayed Payments to contractors \nSN \nProject \nInterest (UGX) \nInterest (USD) \n1 \nSoroti-\nKatakwi-\nAkisim \n407,287,185 \n64,255.07 \n2 \nMusiita-\nLumino-\nMajanji \n1,750,442,832.39 \n627,224 \nTotal \n2,157,730,017.39 \n691,479.07 \n \ng)", "metadata": {"page": 110, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "g) \nIncrease in project costs due to payments in foreign currencies  \n \nIt was observed that the fluctuation of the Ugandan shilling against the foreign \ncurrencies resulted in an increase of the project cost by over UGX 10 billion on only \nfour projects (Table as shown below). Such increase in project costs impact on \noverall project implementation as it is sometimes not budgeted for.  \n \nTable 37: Showing increase in project costs due to payments in foreign currencies \nSN \nProject name \nNet increase due to FX \n1 \nBumbobi - Lwakhakha road \n1,554,429,739.13 \n2 \nKyenjojo-FortPortal \n8,270,932,974.582 \n3 \nLopei Bridge  \n157,278,932.41 \n4", "metadata": {"page": 110, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "4 \nKaabong bridge \n94,585,172 \nTotal \n10,077,226,818.122 \n \nh) \nOverpayments on excess quantities \n \nSeveral overpayments were noted on 4 projects resulting from certification of more \nquantities than had been executed by the Contractors. This led to an overpayment of \nUGX.144,809,402.26 as summarized in Table 12 below:", "metadata": {"page": 110, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "100 \n \nTable 38: Showing overpayments on excess quantities \nSN \nProject name \nOverpayment - UGX \n1 \nMusiita-Lumino-Majanji \n44,353,281 \n2 \nBumbobi - Lwakhakha road  \n3,072,021.26 \n3 \nKaabong bridge \n8,521,500 \n4 \nWaiga bridge, Ruzairwe bridge, Nsongi bridge, Mpondwe \nbridge \n88,862,600 \nTotal \n144,809,402.26 \n \ni) \nSite inspections \n \nThe sites were inspected between 28th October 2019 and 30th November 2019 and \nwere found at different levels of progress. Mostly, the Contractors were active on site", "metadata": {"page": 111, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "on the development and rehabilitation projects. The Contractors working on Kaabong, \nLopei and Ruzairwe bridge locations had demobilized. They however had outstanding \nsnags to be rectified as detailed in the report and summarized in table below; \n \nTable 39: Showing Outstanding defects \nS/No Contract road \nname \nDefects noted \n1 \nSoroti - Katakwi \n- Akisim road  \nStripping at various sections, scouring of embankment, no \nrounding on terminal end of walkways, eroded and silted stone \npitching works, spot honey combs at box and culvert wing walls, \nfull flow for culverts, vandalism of reflectors and hazard signs, \nmissing bolts on guard rails and omission anti-theft protection on \nbolts and nuts on some guard rails. \n2 \nBumbobi \n- \nLwakhakha road", "metadata": {"page": 111, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Lwakhakha road \nDamage to the road, bleeding, stripping, cracks in box culverts, \nhoney combing in box culverts, different levels between invert of \naccess culverts and side drains, siltation of culverts, and damage \nat stone pitched sections \n3 \nHoima - Butiaba \n- Wanseko road  \nDirty and untidy surface and surrounding waiting to receive \napron concrete, Honeycombs on the box culvert wall \n4 \nMusita - Lumino \n/ Busia - Majanji \nroad  \nBleeding, eroded access edge, scouring and failed stone pitching \nworks, silted channels, eroded embankment, uneven spacing of \nU cover drains, honey combs on culvert walls, blocked culverts, \nirregular alignment of guard rails and poor overlap of road \nmarking \n5 \nKyenjojo - Fort", "metadata": {"page": 111, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Kyenjojo - Fort \nPortal road \nVandalism of reflector plates on guard rails, Honey combing at \nthe bottom of concrete lined drains, vegetation overgrowth on \nsome sections of stone pitched sections, heavy siltation at some \nlocations for temporary access by residents \n6 \nIshaka \n- \nKatunguru road \nSpot locations of silting in the stone pitched drains and culverts, \nErosion of slopes at some locations, Vegetation growth at some \nstone pitching and culvert locations, Damaged stone pitching \nworks in some sections. \n7 \nLopei bridge   \nCamber loss on the road surface, spot pot holes, missing bolts, \nrusting of some bolts, The lower end of the embankment that is \nlower than the flood level \n8 \nKaabong bridge \nFailed gabion/protection works- U/S of Kapedo side, Cracks in \nstone pitching mortar, Eroded approach Embankment on Kapedo \nside, Pothole on the approach slab area", "metadata": {"page": 111, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "101 \n \nS/No Contract road \nname \nDefects noted \n9 \nWaiga \nbridge, \nRuzairwe bridge, \nNsongi \nbridge, \nMpondwe bridge  \nRuzairwe; Guardrail end details not as per drawing, Rusted \nguardrail posts and bolts, Missing hazard sign plate  on Pacwa \nside, Hazard sign installed in wrong location; Mpondwe; Hairline \ncracks on walkway slab, Short and inadequate gabion works on \nboth downstream of Uganda and DR Congo side: Nsongi; \nHairline cracks on walkway slab, Eroded banks at mitre drain \nlocation;  \n10 \nKaitabawala-\nKisozi-Busota \n(58.2Km). \n \nSlippery sections, damaged sections, deep potholes, need for", "metadata": {"page": 112, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "culverts at some low locations \n11 \nBukomero-\nDwaniro-\nKyankwanzi \n(68.2Km), \nKabwoya-Kituti \n(42Km), \nKiziranfumbi-\nKabaale \n(25.7Km) \n,Buseruka-\nTonya (29.5Km) \nBuseruka-Tonya: Eroded road sections, vegetation overgrowth \nin side drains \n \nI advised the Accounting Officer to pursue the recommendations as indicated in the \nindividual reports.  \n5.5 \nTechnical/Engineering Audit of the construction of staff houses in selected health \nfacilities in seven districts of Karamoja Region I.E Kaabong, Kotido, Abim, Moroto, \nNapak, Amudat and Nakapiripirit under the Karamoja Region Staff Housing Project", "metadata": {"page": 112, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "(KRSHP) \nIn the financial year 2018/19, Ministry of Health implemented the above infrastructure \nproject worth USD.5,592,885.18 (18% VAT Inclusive).  \n  \nKey audit findings resulting from the engineering audit and corresponding recommendations \nare presented below; \n \na) \nDelayed Grant disbursements before project completion period \n \nThe Government of Uganda signed a Grant Financing Agreement amounting to \nEuro.4,200,200 with the Government of the Italian Republic on 23rd December 2010, \nto be disbursed in three instalments over a three-year period with a purpose of giving \nfinancial support to the Health systems strengthening for Karamoja Region.   \n \nI noted that that the financing agreement subsequently expired and resulted in delay \nto dispatch the second and third instalments of Euro.1,400,000 each from Government \nof Italy impacting on execution of the works. A second financing agreement was agreed", "metadata": {"page": 112, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "and subsequently the second instalment was disbursed and received on 22nd December \n2017, after expiry of the contract. The third instalment was disbursed from Italy on", "metadata": {"page": 112, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "102 \n \nMay 2019 and credited on the accounts of the project on 6th June 2019. However, by \nthat time, the contractor had long abandoned works which were to have been \ncompleted by 19th December 2017. \n \nb) \nDelayed Commencement of works by the contractor \n \nAs a result of delayed grant disbursements, there was delayed commencement of works \nby the contractor by over 119 days (over 3months).   \n \nc) \nDelayed procurement of the Consultant \n  \nThe contractor for the civil works was procured on 8th February 2016 while the \ncommencement date of the project was 20th June 2016. However, the consultancy \ncontract was signed on 14th September 2016 implying that the consultant had been \nprocured after works had commenced (delay of 86 days (over 2.8 months) and so the \nconsultant was on site without a legal contract.  \n \nd)", "metadata": {"page": 113, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "d) \nDelayed Implementation of works  \n \nThe works commenced on 20th June 2016 and were to be completed by 19th December \n2017. The review of the annual report - progress of works (2017/2018) showed that \nthe works had achieved 61.60% physical progress by the time the contract expired.  A \nLetter dated 27th November,2017 indicated that the progress of works was affected by \ndelay in payments to the contractor which led to two stoppages with the second \nstoppage starting on 6th November, 2017 till the contract expired. At the time of audit \nin August and September 2019, works had been abandoned as neither the contractor \nnor supervising consultant was at site because their contracts had all expired. \n \ne) \nExpired guarantees and all risk policies \n \nAll the contractor\u2019s guarantees and insurance policies expired and there was no \nevidence at the time of audit that they had been renewed. The contract of the", "metadata": {"page": 113, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "contractor expired on 19th December 2017 and by the time of contract expiry; only \nUSD.268,330.75 of the USD.1,118,577.03 advanced to the contractor had been \nrecovered in IPC No.6. Since the advance payment guarantee also expired, this puts \nthe Government at a risk of losing USD.850,246 if the contractor doesn\u2019t get a new \ncontract to execute the remaining works. \n \nf) \nDelays in release of Government Counterpart financing  \n \nGoU did not provide counterpart funding of UGX.4,596,698,646. Details of previous \npayments indicate that all payments to the contractor have been made using the grant \nfunds, yet part of the GOU funding was to cater for the project VAT component.  The \nGoU has provided only UGX.280,000,000 as per the performance report. \n \ng) \nDelayed payment of IPCs", "metadata": {"page": 113, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "A review of the payment certificates revealed that all the IPCs were not paid within the \nstipulated time period as provided for in the contract with h IPC No 7 submitted on 10th \nNovember 2017 yet to be paid,", "metadata": {"page": 113, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "103 \n \n \nDelays in payments to the contractor lead to disruptions of contractor cash flow and \naffects ability of the contractor to execute works efficiently.   \n \nh) \nQuantity verification \n \nSample items of executed works were measured at Kotido, Napak, Amudat, Abim and \nMoroto Health facilities in the presence of the District Health Officers (DHOs) and \ncompared with certified quantities in interim payment certificates for which payment \nwas made. It was noted that there was an overpayment for unexecuted works worth \nUSD.92,146. \n \nTable 40: Showing Overpayments on the project for construction of staff houses in \nselected health facilities \nS No \nDistrict \nAmount Overpaid (USD) \n1 \nAmudat and \nMoroto \n11,408.38 \n2", "metadata": {"page": 114, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "2 \nKotido \n32,430.53 \n3 \nNapak \n28,038.30 \n4 \nAbim \n20,268.80 \n \nTotal \n92,146.01 \n \ni) \nInsufficient site supervision \n \nThe project was formulated with 25 sites in very distant locations in the Karamoja \nregion. Review of project progress reports revealed that the 25 sites are being \nsupervised by only 7 clerks of works who are not sufficient if the project is to be \neffectively monitored. This has partly contributed to the poor quality mainly on concrete \nworks.  \n \nThe Ministry of Health should liaise with the various stakeholders and ensure that the \nchallenges identified above are addressed accordingly.", "metadata": {"page": 114, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "104 \n \nPART 6:  SECTORAL AND LOCAL GOVERNMENTS CROSS CUTTING FINDINGS \n \nThis part contains cross cutting key findings noted in each of the sectors and cross cutting service \ndelivery issues in Local Governments. \n \n6.0 \nKEY SECTORAL FINDINGS AND SUMMARY OF CROSS CUTTING ISSUES \n6.1 \nAgriculture Sector \n6.1.1 Government project to raise on-farm productivity, production, and marketable \nvolumes of selected agricultural commodities \n \nThe project contracted United Bank of Africa (UBA) as the Electronic Voucher Management \nAgency (EVMA) at a contract price of UGX.5,999,911,250. The EVMA developed a system \nmeant to facilitate or enable farmer\u2019s access grants worth UGX.39.9bn and provide matching \ngrants worth UGX.20.3bn from the project for the year. However I noted challenges in the", "metadata": {"page": 115, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "use of this system (EVMS) to facilitate farmers\u2019 access project grant. The challenges included: \n \ni. \nDelays in the procurement of the EVMS. \nii. \nDelays in the procurement of the consultant who was supposed to guide the \nimplementing team in the critical activity of planning and actions needed to ensure \nsuccessful launch of the E-Voucher in the pilot districts. Eventually this phase was \nundertaken without a consultant despite the limited experience by the implementing \nteam as pointed out by the World Bank team. \n \nDelays in the implementation of activities have resulted into low number of farmer\u2019s enrolled, \ninadequate use of system and failure by the Agro input dealers to redeem. \n \nAs a consequence of the above, the project implementation has lagged behind schedule. As \nat 30th June 2019 the anticipated farmers to have accessed the grant were supposed to be \n240,500 instead only 10,650 farmers managed to access the inputs through the system. The", "metadata": {"page": 115, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "General overall performance of the project is at 4% as opposed to 50% of the rollout of the \nE-Voucher program Annex 2(3) of the Project Appraisal Document. \n \nThere is need for Government to review the structure and operations of this project with a \nview to expediting its implementation and effectiveness. \n6.2 \nJustice Law and Order Sector \n6.2.1 Case backlogs in JLOS sector \n \nJLOS sector has had challenges of handling cases of various categories within the expected \ntime frames. This has had effects in Uganda Police Service, Uganda Prison Service and the \nJudiciary. Below are the highlights of the effects at the various institutions.   \n \ni. \nPerformance in the investigation of crime \n \nStatistics for the last six years (2013 \u2013 2018), relating to detection, prevention, and \ninvestigations of crime by police show improvement in performance in the investigation \nof crimes at 1:45 against the recommended caseload per CID officer of 1:12 cases per", "metadata": {"page": 115, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "105 \n \nyear. Actual performance indicated that for the last five years, the total reported cases \nwere 1,251,344 out of which, 302,745 (24.2%) were successfully investigate 302,745 \n(24.2%) leaving a balance of 948,599 cases (75.8%).  \n \nThe Directorate of Government Analytical Laboratory (DGAL) exists to provide forensic \nexamination of cases to guide investigations and prosecutions to the Justice Law and \nOrder Sector (JLOS), majorly the UPS. However, DGAL has also had challenges in \nanalyzing received case requests. Although the backlog cases yet to be investigated have \nreduced by 37% over the past 4 years, during the year, only 2247 (87.3%) out of 2573 \napplications received were analyzed.  \n \nThe failure to handle all the reported cases was attributed to inadequate skilled \nmanpower and resources within the Directorate of Criminal Investigations and DGAL.", "metadata": {"page": 116, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "ii. \nFailure to clear case backlog at Judiciary \n \nEmanating from the above, I noted a rising trend of case backlogs under the Judiciary, \nwhich had increased by 10.7% overall, with the Magistrate Grade I and Chief Magistrates \nCourt registering the highest growth rate of over 16% \n   \nThe rising trend of case backlogs was attributed to the delayed implementation of the \napproved Organisation structure and inadequate wage budget to recruit Judicial Officers. \n \niii. Overcrowding in prisons stations \n \nIn the Uganda Prisons Service Strategic Investment Plan 2016/17 -2019/2020, Uganda \nPrisons Service made a commitment to build more prisons to decongest the existing ones \nand reduce occupancy capacity from the baseline of 293% to 286%. At the time of \nwriting this report, Uganda Prisons Service was in the last year of implementation of the \nStrategic Investment Plan IV.", "metadata": {"page": 116, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "I undertook an assessment of the current population and occupancy at 12 of prisons and \nnoted that occupancy percentages were over 2,000% which is 10 times the holding \ncapacity and 9 times above the baseline capacity. This is majorly due to high prisoner \npopulation growth without a corresponding increase in prisons holding capacity. \n \nThere is a risk of case backlogs escalating to unmanageable levels, which negatively \nimpacts on the objective of reducing case backlogs in the JLOS sector.  \n \nGovernment needs to address the staffing and infrastructure challenges faced in the \nJLOS sector. \n \n6.3 \nPublic Administration Sector \n6.3.1 Road map to 2021 General Election \n \nThe Electoral Commission requires UGX.796.88 bn for the organization of presidential and \ngeneral parliamentary & local council elections 2020/2021. This amount is supposed to be \nreleased in 3 phases starting from the 2018/2019 to 2020/2021 to enable proper and timely", "metadata": {"page": 116, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "106 \n \nimplementation of the general elections. However as at 30th June 2019, a total of UGX.141 \nbn (18%) had been released to implement the activities of 2018/2019 and 2019/2020 instead \nof UGX.439.067 bn with 1 year to the elections. \n \nActivities critical to the roadmap that should have been implemented include; demarcation \nof electoral areas, re-organization of polling stations, specialised training (ICT, biometrics \nand due diligences of ICT procurement), voter education, acquisition of biometric voter \nverification system, developing election document management system, digitizing election \ndocuments and setting up an election digital archive among others.  \n \nThe MTEF provision of only UGX.141 bn in the year did not finance the above activities. This \ntherefore prompted the Commission to reschedule the activities to the last year of the \nelection. I observed that the financing of the road map to 2021 General Elections is behind", "metadata": {"page": 117, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "schedule. \n \nGovernment should consider prioritizing the financing of the roadmap given its gravity in \nhaving smooth and peaceful electoral process \n \n6.3.2 Reception Centre for workers in distress in the Uganda Mission Abu Dhabi \n \nIn the recent times, there has been a surge of Ugandans seeking employment in the Middle \nEast. There have been a number of instances of run-aways of Ugandan workers from their \nrespective employers due to various reasons. As such, the Mission in Abu Dhabi operates a \nreception centre which is meant to provide temporary accommodation. During the year under \nreview, the Embassy rescued 200 Ugandans (female) in distress. It was noted that the \nmajority of the females did not seek to get employment through the registered agencies in \nthe Ministry of Gender. Further, the reception centre is inadequately financed to cover the \nrequirements of approximately UGX.0.520bn annually as opposed to the provided amount of", "metadata": {"page": 117, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "UGX.0.251bn. Consequently, the Embassy has had to solicit for help from UAE church, and \nUganda community in Abu Dhabi. \n \nThere is need for Government and parliament to address the matter at a national level. \nFurther, Government should resource the Abu Dhabi Mission to enable it handle the \nrequirements of the reception centre.  \n \n6.3.3 Scholarships to Ugandans \n \nSection 19 and 20 of the Higher Education Students Financing Act 2014 provides that bilateral \nscholarships may be awarded subject to conditions agreed upon by the donor country and \nthe Government of Uganda. Sections 18 provides for eligibility of Ugandan students whose \nselection is determined by the Higher Education Students Financing Board.  \n \nI observed that the mandate of managing Government scholarships has not been handed \nover to the Board. The procedure of accessing information on scholarships is not properly \nstreamlined resulting into low utilisation of the scholarships availed.", "metadata": {"page": 117, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "The beneficiaries processed the scholarship application at either the Embassy, the Ministry \nof Foreign Affairs or Ministry of Education and Sports and this came with a number of \nchallenges. It was observed that out of 339 scholarships secured from 4 embassies, only 91", "metadata": {"page": 117, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "107 \n \nscholarships were utilised while 248 scholarships were not taken up representing 73% \nunderutilisation.   \n \nUnderutilisation of scholarships offered may implies that Government is not playing its role \nof ensuring that Ugandans are able to access these opportunities.  \n \nI advised Government to ensure that the Board is fully operationalised to enable interested \nUgandans to obtain information regarding the scholarship opportunities available and also \nensure the process of informing and selecting beneficiaries is streamlined/centralised to \nenable maximum benefit from these opportunities.    \n6.4 \nPublic Sector Management \n6.4.1 Operationalization of the Pensions Fund \n \nThe cabinet under Minute 71 (CT 2017) 3 (1) acknowledged the need to reform the current \nPublic Service Pensions Scheme. One of the critical changes approved as part of the \nconversion process was to convert the current public service pension scheme from defined \ncontribution to a defined benefits pension plan.", "metadata": {"page": 118, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "contribution to a defined benefits pension plan. \n \nUnder the new arrangement, the current non-contributory pension scheme would be \nconverted to a new contributory defined benefit pension plan based on payroll contributions \ncovering the teaching, traditional, police, prisons, local Government service employees and \nemployees on contract.  To operationalize this, the Government set out to establish a Public \nService Pensions Fund that would be separate from the Ministry of public service and \nregulated by the Uganda retirement benefits regulatory Authority (UBRA). \n \nHowever, I noted that at the time of the audit, the above reforms were on course of being \nactualized but no budget provision had been made for these activities even after the cabinet \nrecommended of a provision of UGX.15 billion as start-up costs and UGX.13 billion as \nrecurrent costs for the fund. \n \nFailure to operationalize the pension funds implies that Government will continue to meet \npension costs for all public servants which is a huge cost for the Government and against the", "metadata": {"page": 118, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "spirit of the reforms where public servants contribute to their pensions. \n \nI advised the Ministry of Public Service to engage the other concerned stakeholders to ensure \nthat the fund is operationalized. \n \n6.4.2 Unfunded Town Councils  \n \nOver the last five years, Government has created a number of Town Councils which should \nbe financially independent from the Districts from which they were created in line with \nSection 79 of the Local Governments Act.  I noted that out of 583 Town Councils created \nonly 228 have been approved by MoFPED for access of resources from the national budget.  \nThe balance of 355 Town councils that require UGX.622 bn for start-up and operational costs \nremain unfunded and rely on internally generated funds which are very meagre to sustain \ntheir operations. This significantly affects the ability of these Town Councils to operate and \nlater deliver services to the people.", "metadata": {"page": 118, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "108 \n \nGovernment appears to be unable to fund the newly created Town Councils. I have advised \nthat for any additional administrative institutions created should be matched with the \navailable resources. \n \n6.5 \nEnergy Sector \n \n6.5.1 Energy Losses   \n \nThe power purchase agreement between Uganda Electricity Transmission Company Limited \n(UETCL) and the Generation Company (GENCO) requires that energy sold and purchased \nshall be delivered by to UETCL at a delivery point. The Power sale Agreement states that \nUETCL shall own, operate and maintain the transmission system used for transmitting \nelectricity above 33kv and which may be connected to UEDCL distribution system. In the \napproved budget for the service territories in the financial year 2018/19, the Regulator (ERA) \nassumed a loss factor of 25.68% which comprise UEDCL\u2019s application of 20% normal loss", "metadata": {"page": 119, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "and the associated wheeling loss factor of 5.68%. During my audit of the electricity sub-\nsector, I noted the following in regard to the Energy losses: \n \ni. \nIn the FY 2018/19, UEDCL disclosed payables of UGX 9.5 billion towards bulk power \npurchase, of this amount UGX 5billion was due to power evacuation losses from Nkusi \nhydro power plants (HPP) in Hoima district. In addition, Kilembe Investment Limited and \nPader-Abim Cooperative Multipurpose Society lost revenue amounting to 377.3 million, \n141.7 million and UGX 32.7million, respectively resulting from power losses.   \n \nii. \nSignificant increases in energy losses was noted in the Mid-West, North East and North \nWest service territories with losses of 31%, 37% and 47%, respectively which were over \nand above the allowable losses (25.68%) by the Regulator.", "metadata": {"page": 119, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "iii. The major cause of the energy losses was due to the evacuation of high voltage power \nonto low and medium voltage distribution lines which resulted into significant energy \nlosses where the company did not generate economic value. This was attributed to \ndelayed construction of power evacuation lines and substations. \n \niv. Analysis of outage schedules of 4 out of 6 distribution companies (mini grids) revealed \nthat a number of outages and the associated energy and revenue lost stemmed from \nthe unreliability of the network infrastructures of Umeme and UETCL as per the 2018 \nand part of 2019 reporting schedules by the distribution companies. \n \nA number of distributing companies are faced with the challenge of Energy losses. The energy \nloss translates into revenue losses which negatively impact on the reliability of electricity \nsupply in the different service territories operated by the companies. In addition, excessive \npower losses lead to increased power tariffs paid by consumers.  \nGovernment should devise measures of improving the efficient evacuation, transmission and \ndistribution of electricity. In addition, strategies of resolving challenges leading to energy \nlosses in the electricity sub-sector should be developed.", "metadata": {"page": 119, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "109 \n \n6.5.2 Payment of Royalties in the Mining Sub-Sector \n \nDuring the year the Ministry collected UGX.10,503,398,902 in respect of  mining royalties, \nhowever, a review of reports from the Customs and Excise Department of Uganda Revenue \nAuthority (URA) indicated that Government should have collected UGX.70,193,258,898, in \nroyalties, using the applicable rate of 5% from gold, tantalum and tungsten.  The following \nweaknesses in the assessment of royalties need to be addressed; \n \ni. \nThe Ministry relies on declarations from the mining companies in form of monthly \nproduction returns, which are not independently verified.  \nii. \nThere is no permanent presence of inspectors of mines from the ministry to confirm \nproduction figures declared which creates a potential risk of under declaration of \nproduction.", "metadata": {"page": 120, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "production.  \niii. The MEMD has not set up weighbridges on the major routes where bulky and expensive \nminerals such as pozzolona, limestone and base metals are transported.  \niv. There is lack of coordination between the various Government institutions, and the \nfailure to share the collected data, causes the ministry\u2019s inability to institute proper \nverification mechanisms. \n \nThe Ministry attributed the above weaknesses to inadequate human resource in the \ninspection and monitoring division in addition to the limited budget.   \n \nThe failure to close gaps in the royalty assessment and collection processes may lead to loss \nof Government revenue through under declaration of quantities and smuggling of minerals. \nI advised Government to address all the weaknesses in the assessment and collection of \nroyalties. \n \n6.5.3 Management of Service Territories by REA \n \nRural Electrification Agency (REA) contracted out the management of 13 Electricity Service", "metadata": {"page": 120, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Territories. Five (5) of the territories are contracted out to Service Providers (SPs) under \nasset operating lease agreements with an obligation to make lease rental payments. The \nremaining eight (8) are managed by Uganda Electricity Distribution Company (UEDCL) under \nshort term management and operations agreements.  \n \nA review of the territorial service master plans and performance of Service providers revealed \nthe following: \n \ni. \nAlthough the Service Providers indicated positive Net Present Values (NPVs) of the \nprojects and the positive profits before tax, the level of their indebtedness to UECTCL \ncontinued to increase, from UGX.2,746,983,687 in 2017 to UGX.4,155,670,892 in 2018. \nii. \nI noted that the SPs received connection materials under a revolving fund program in", "metadata": {"page": 120, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "2015, to-date only UGX.1,398,729,162 out of the UGX.3,203,825,358 remitted by the \nSPs had been refunded leaving an outstanding balance of UGX.1,805,096,196 owed to \nREA. Furthermore, SPs failed to account for USD 600,000 and UGX.184,901,680 worth \nof connection materials that they were provided.  \niii. I further noted that since the commencement of the implementation of the new free \nElectricity Connections Policy (ECP), 203,900 connections had been made as at 30th June, \n2019. Of these, 94.3% were made by UMEME and UEDCL. The SPs accounted for only \n5.7%.", "metadata": {"page": 120, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "110 \n \niv. I also noted that the SPs have consistently failed to pay the lease rental fees due to REA \nand as of 30th June, 2019 UGX.165,488,923 was outstanding. \n \nThere is a significant challenge on the sustainability of the service territory contracts and the \nability of REA to deliver the rural electrification objectives of Government. Government needs \nto conduct a comprehensive review of the service territory model for improvement. \n \n6.6 \nSecurity Sector \n \n6.6.1 Performance of Uganda Air Cargo \n \nUganda Air Cargo Corporation (UACC) is 100% owned by the Government of Uganda and \nunder the supervision of the Ministry of Defence and Veteran Affairs. It was established to \noffer Air Cargo Transport services and Air Passenger Charter services. The Corporation has \ncontinued to operate amidst a wide array of challenges. Between 2009 and 2013, the \nCorporation recorded outstanding performance in which period it expanded the fleet from", "metadata": {"page": 121, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "one aircraft to four, two C130 and two Y12. \n \nThis performance was disrupted in June 2014, after the revocation of the Corporation\u2019s Air \nOperator Certificate (AOC) by the Uganda CAA. The effects of the loss of the license were \nadversely strategic. The Corporation suffered huge losses during the period 2014 to 2015 \nresulting into; erosion of operating funds, accumulation of fixed costs and loss of customer \nconfidence by clients. The Air Operator Certificate was later restored. However, the \nCorporation is faced with a number of challenges noted below: \n \ni. \nThree aircrafts i.e. 5X-UDF, 5X-UYX and C130 have remained grounded requiring major \noverhaul. The cost for restoration of the three grounded aircrafts has been escalating \nover time. The longer the air crafts remain grounded, the more costly it is to restore. At \nthe time of grounding the aircraft, the costs were US$8m compared to US$11m now.", "metadata": {"page": 121, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "The challenge is caused by lack of capitalization and operating funds, therefore \ninadequate capacity due to limited aircraft carriage. \n \nii. \nThe opportunities for these aircrafts have not been utilised. Consequently, the \nCorporation lost contracts with the United States Government and UNDP worth over \nUS$11m a year in gross revenue. The Corporation is capable of providing the following \nservices; air cargo freight, air passenger charters, medical evacuations, VIP charters, fun \nflights, aerial surveys, leisure/tourist charters, business charters, humanitarian/relief \nflights and international conference charters if funded adequately. \n \nThe apparent failure by the shareholders to appreciate the potential of UACC and the benefits \nof airline operations to the national economy could lead to the collapse of the company. \nGovernment should consider recapitalisation of the corporation to avoid further escalation of \nthe costs of restoration of the aircrafts.", "metadata": {"page": 121, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "111 \n \n6.7 \nLands Sector \n \n6.7.1 Absence of a Government Land Inventory \n \nThe Uganda Land Commission (ULC), charged with the acquisition and management of all \nGovernment land, did not have an inventory for all Government land and properties that are \neither occupied by tenants, vacant, acquired under compensation (but not yet re-distributed \nto the bona fide occupants), or acquired and owned by other Government institutions and \nmissions abroad. This inadequacy has contributed to Government losing land to land \ngrabbers, squatters and also loss of revenue collections from property premiums and leases.  \n \n \nI observed that land totalling 395,167 acres in 5 Government entities was encroached \n(National Animal Genetic Resource Centre & Data Bank, National Agricultural Research \nOrganisation, National Forestry Authority, Ministry of Defence and Dairy Development", "metadata": {"page": 122, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Authority). I also noted un-quantified land has been encroached on in 4 other Government \nentities (Uganda Police Force, Directorate of Citizenship and Immigration Control, Dairy \nDevelopment Authority and Ministry of Agriculture, Animal Industry and Fisheries).  \n \n \nDue to the absence of a land inventory, Uganda Land Commission has in some instances \nmade wrong allocations where Government institutions have lost prime land, and where \nallocation decisions have been cancelled, Government has lost significant amount in court \ndamages and awards. In the current year alone Uganda Land Commission incurred a total \nof UGX.19.496 bn in court damages due to wrong award in a single case.  \n \n \nManagement at ULC attributed the challenge to lack of funds and information pertaining to \nland ownership/usage from the various MDAs.  I advised Uganda Land Commission \nmanagement to liaise with the concerned Government institutions to provide the requisite \ndata, and MOFPED to provide additional funding for the creation of the Government Land", "metadata": {"page": 122, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Inventory. \n \n6.7.2 Increasing Land Compensation Claims  \n \nThe current land compensation claims at the Uganda Land Commission stand at UGX.194 \nbn. This increased by UGX.7.162 bn during the current year. However, this amount is not \nsupported by complete and appropriate documentation. The claims have been outstanding \nfor a while due to the limited budget allocation to the Commission. The delayed settlement \nof the claimants has led to litigation challenges and up-ward revision of claims. For example, \nat the beginning of the year, the Lands Ministry had outstanding claims of UGX.30.885 bn in \nrespect of 85 persons. During the year, there was a revaluation of some of the debt; this led \nto an increase of the debt to up to UGX.53.447 bn. Out of the revised claims, only 7 persons \nwere compensated at UGX.22.437 bn leaving an outstanding debt of UGX.31.010 bn.", "metadata": {"page": 122, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "I advised Government to operationalize the Land Fund in accordance to the law. Further, a \ngradual compensation strategy should be developed to ensure compensation liabilities are \nbrought down to a manageable level.", "metadata": {"page": 122, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "112 \n \n6.8 \nAccountability Sector \n \n6.8.1 Domestic Public Debt Portfolio  \n \nThe country\u2019s domestic debt stock, which is mainly on Treasury Bonds and Treasury Bills, \nand un securitized debt increased to UGX.15,221 billion as of 30th June 2019 from \nUGX.13,059 bn in 2018. This is an increase of UGX.2,162 bn equivalent to 16% of domestic \ndebt stock.  \n \nI observed that, during the year, Government borrowed a sum of UGX.7,399 bn from the \ndomestic market which comprised of UGX.2,162 bn for budget support and UGX.5,237 bn \nfor refinancing maturing obligations.  \n \nHowever, servicing of the principal and interest for the domestic debt stock accounted for", "metadata": {"page": 123, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "UGX.7,241bn. This implies that servicing maturing obligations and interest accounts for 97% \nof the new money borrowed. In essence, we borrow to pay debts; this is likely to raise the \ndependence of Government on the domestic market which may lead to an increase in interest \nrates.  \n \nGovernment should set aside more funds for redemption of domestic debt securities. \n \n6.8.2 Tax refunds made to tax payers with tax arrears \n \nSection 113 (1) of the Income Tax Act (ITA) requires the Commissioner General to only make \na tax refund if she is satisfied that a taxpayer does not have any outstanding liability not in \ndispute. \n \nAnalysis of the tax arrears report from the e-tax system and the respective tax refunds made \nduring the year revealed that, contrary to the law, some taxpayers were paid refunds when", "metadata": {"page": 123, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "they still had outstanding tax obligations to the tune of UGX.2,085,861,790,860. This not \nonly contravenes the law but also denies the Government the much-needed revenue.  \n \nI advised the Accounting Officer to establish the circumstances that led to the irregular funds \nand take appropriate action. \n \n6.9 \nInformation Communication Technology Sector \n \n6.9.1 Failure to share Information among Government Institutions \n \nURA does not seek information from a number of Government agencies yet it would be vital \nfor tax assessment and collection. On the other hand, some Government agencies are also \nnot cooperating with URA to foster the collection of revenue. Cases in point include;  \n \na) \nWork permit data from Immigration would enable URA to assess PAYE for foreigners \nmore accurately \nb) \nDriving permits issued by Face Technologies can enable URA to reconcile with what", "metadata": {"page": 123, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "was paid in the E-tax system \nc) \nLand transactions undertaken could enable URA to assess whether stamp duty has duly \nbeen paid.  \nd) \nRegistered schools from the Ministry of Education", "metadata": {"page": 123, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "113 \n \ne) \nRegistered Clinics and Pharmacies from Ministry of Health \nf) \nLicensed law firms form the Uganda Law Council \n \nThe continued operation in silos is costing the nation a lot in form of taxes lost.  \nGovernment should develop a strategy that will ensure coordination among all Government \nbodies to ensure improvement in the tax to GDP ratios. \n \n6.10 Trade Sector \n \n6.10.1 Funding for Uganda Development Corporation (UDC) projects \n \nAt the close of FY 2018/2019, Uganda Development Corporation (UDC) had \nUGX.12,178,595,290 as unspent funds. Under the current funding arrangement, such funds \nhave to be returned to Treasury despite ongoing works and studies. \n \nIn addition, I noted that funding for some projects was not consistent. This has led to idle", "metadata": {"page": 124, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "capital as funds are tied up for long periods before completion of projects to commercial \nproduction. A case in point was Luweero Fruit Industries which was last funded in 2010 and \nthe next release was in 2018. There is a need to capitalise UDC with Funds to allow them to \nselect viable projects and prioritise projects to completion. \n \nFurther, despite Government investing UGX131.28bn since 2010, in value addition projects, \nthrough UDC, only two out of the thirteen projects are operational. Challenges encountered \ninclude; land ownership, lack of feasibility and environmental studies, unutilised funds, delays \nin installation of machinery. There is a risk of Government failing to realise the objectives of \nthe investments. Government should come up with a strategy to the overcome these \nchallenges. \n \n6.11 Gender and Social Development Sector \n \n6.11.1 Youth Livelihood programme", "metadata": {"page": 124, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "During the financial year 2018/19, the Youth Livelihood program only received UGX.48.4 \nbillion (73.9%) out of its annual approved budget of UGX 65.6 billion. The districts have \ncontinued not to remit recovered programme funds back to the national recovery account on \na timely manner. This year, UGX 2.9 billion remained on various district recovery accounts. \nIn addition, up to UGX.5.6 billion of the recovered funds could not be tagged to any district \nor youth group. There has been limited progress in revolving the fund, as districts have been \ndelaying the processing and submission of the youth group applications to the ministry. Out \nof UGX.26.5bn of the recovered funds, only UGX.9.4bn was revolved to other youth groups \nleaving a balance of UGX.17.1bn unutilised on the national recovery account. \n \nI advised Government to consider automating the operations of the Program which will", "metadata": {"page": 124, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "ensure linking of the group disbursements, repayments, district submissions, district recovery \naccounts, and the National recovery account with an objective of ensuring timely access to \nall data related to the Program for proper decision making.", "metadata": {"page": 124, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "114 \n \n6.11.2 Uganda Women Entrepreneurship Programme \n \nDuring the year, out of UGX.38.7bn budgeted for Uganda Women Enterprise Program \n(UWEP) activities; UGX.33.22bn (85.8%) was released indicating a shortfall of 14.2%. Like \nthe YELP, the UWEP recovered funds form the women\u2019s groups at the district level, was not \nremitted to the national programme recovery account in a timely manner. I noted that UGX \n1.15bn remained unremitted by the districts. In addition, up to UGX 0.595bn on the recovery \naccount could not be tagged to any women group or district as recovered. \n \nI advised Government to consider automating the operations of the Program which will \nensure linking of the group disbursements, repayments, district submissions, district recovery", "metadata": {"page": 125, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "accounts, and the National recovery account with an objective of ensuring timely access to \nall data related to the Program for proper decision making. \n \n6.12 Cross cutting findings in Local Governments \n \n6.12.1 Presentation of Financial Statements  \n \nIn my audit reports for the two previous years of 2016/17 and 2017/18, I noted that there \nwas still a problem with presentation of financial statements in the Lower Local Governments.  \n \nDuring audit, I noted persistent shortcomings as follows; \ni. \nLocal revenue shortfall  \nii. \nUnaccounted for Advances  \niii. Lack of land titles  \niv. Accumulation of Payables \nv. \nAccumulation of Receivables \nvi. Doubtful expenditure \nvii. Under absorption of funds \n \nPreparation of Financial statements is a stewardship role in which accountability for", "metadata": {"page": 125, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "application of resources entrusted to Accounting Officers is reported to the stakeholders. \nFailure to present financial statements properly impairs interpretation and analysis of entity \nperformances.  \nThis was mainly attributed to understaffing, lack of training, Low levels of practical experience \nby clerks and non-adherence to the guidance provided in the Local Governments\u2019 Financial \nand Accounting Manual, 2007 and other accounting standards. \n \nI advised the Accounting Officers to liaise with responsible authorities to address the staffing \nand capacity gaps in the Lower Local Governments", "metadata": {"page": 125, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Ref.\nDISTRICT\nLocal Revenue  \nper Separate \nAFS\nLocal \nRevenue Per \nConsolidated \nFS\nVariance\nGovernment Grants \nper Separate AFS\nGovernment \nGrants Per \nConsolidated FS\nvariance\ntransfers from \nother govt units \nSAFS\ntransfers from \nother govt \nunits CS\nVariance\nExpenditure as per \nseparate AFS\nExpenditure Per \nConsolidated FS\nVariance\nCash & Cash \nequivalents per \nseparate AFS\nCash & Cash \nequivalents per \nConsolidation \nschedule\nCash & Cash \nequivalents - \nVariance\nReceivables \n-SAFS\nReceivables -CS", "metadata": {"page": 126, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Receivables -CS\nVariance\nPayables - SAFS\nPayables -CS\nPayables - \nVariance\nSOCE \n(Adjustments \nto opening \nbalances - SAFS\nSOCE \n(Adjustments \nto opening \nbalances - \nVariance\nPensions& \ngratuity  SFAS\nPensions& \ngratuity  CS\nVariance\n1\nBuvuma DLG\n 64,557,081 \n 64,557,081 \n -   \n 8,452,682,816 \n 8,452,682,816 \n -   \n 1,437,885,439 \n 1,157,058,269 \n (280,827,170)", "metadata": {"page": 126, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "(280,827,170)\n 10,262,302,270 \n 10,262,302,270 \n -   \n 19,524,305 \n 19,524,305 \n -   \n 749,134,835 \n 1,004,697,239 \n 255,562,404 \n 749,134,835 \n 1,004,697,239 \n 255,562,404 \n (170,269,584)\n -   \n -   \n -   \n2\nKapchorwa DLG(HI)\n 252,903,737 \n 252,903,737 \n -   \n 13,143,950,303 \n 13,143,950,303 \n -   \n 1,283,441,411 \n 1,283,441,411 \n -", "metadata": {"page": 126, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "-   \n 14,678,002,743 \n 14,737,217,587 \n (59,214,844)\n 97,376,816 \n 97,376,816 \n -   \n 742,197,008 \n 742,197,008 \n -   \n 695,621,729 \n 695,621,729 \n -   \n -   \n 311,816,647 \n 311,816,647 \n -   \n3\nBukomansimbi DLG\n 145,092,353 \n 145,092,353 \n -   \n 13,175,303,103 \n 13,175,303,103 \n -   \n 1,592,115,707 \n 1,592,115,707", "metadata": {"page": 126, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "-   \n 15,022,441,276 \n 16,161,636,323 \n (1,139,195,047)\n 593,588,707 \n 593,588,707 \n -   \n 845,663,073 \n 839,163,073 \n 6,500,000 \n 1,031,926,837 \n 1,025,426,837 \n 6,500,000 \n -   \n -   \n 413,134,531 \n 413,134,531 \n -   \n4\nKikuube DLG\n 312,481,788 \n 312,481,788 \n -   \n 13,950,553,477 \n 13,950,553,477 \n -", "metadata": {"page": 126, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "-   \n 1,450,170,454 \n 1,450,170,454 \n -   \n 16,556,988,470 \n 16,681,988,470 \n (125,000,000)\n 2,909,754,150 \n 2,909,754,150 \n -   \n 77,569,892 \n 77,569,892 \n -   \n 75,000,000 \n -   \n 75,000,000 \n -   \n -   \n -   \n -   \n -   \n5\nKibaale DLG\n 155,192,006 \n 155,192,006 \n -   \n 14,743,267,813 \n 14.743,267,813 \n -", "metadata": {"page": 126, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "-   \n 16,684,245,075 \n 16,815,159,684 \n (130,914,609)\n 39,012,753 \n 39,012,753 \n -   \n 1,361,961,611 \n 1,361,961,611 \n -   \n 1,342,309,549 \n 1,342,309,549 \n -   \n (82,365,021)\n -   \n -   \n -   \n6\nRukiga DLG\n 144,298,926 \n 144,298,926 \n -   \n 14,864,512,204 \n 14,864,512,204 \n -   \n 952,731,889 \n 952,731,889", "metadata": {"page": 126, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "952,731,889 \n -   \n 13,478,479,324 \n 13,611,960,026 \n (133,480,702)\n 233,985,432 \n 233,985,432 \n -   \n 501,726,306 \n 501,726,306 \n -   \n 638,422,674 \n 638,422,674 \n -   \n -   \n -   \n -   \n -   \n -   \n7\nAmolatar\n 363,644,117 \n 363,644,117 \n -   \n 15,311,094,203 \n 15,311,094,203 \n -   \n 2,396,256,440 \n 2,396,256,440 \n -", "metadata": {"page": 126, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "-   \n 17,760,735,960 \n 18,048,552,016 \n (287,816,056)\n 8,913,579 \n 8,913,579 \n -   \n 1,351,949,634 \n 1,300,854,168 \n 51,095,466 \n 1,353,084,784 \n 1,301,989,318 \n 51,095,466 \n 583,786,688 \n 884,072,972 \n (300,286,284)\n8\nIbanda DLG (HI)\n 237,460,382 \n 237,460,382 \n -   \n 15,800,754,913 \n 15,800,754,913 \n -", "metadata": {"page": 126, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "-   \n 1,206,995,181 \n 1,206,995,181 \n -   \n 17,293,168,609 \n 17,345,611,603 \n (52,442,994)\n 79,207,905 \n 79,207,905 \n -   \n 918,428,753 \n 918,428,753 \n -   \n 966,597,883 \n 1,019,040,877 \n (52,442,994)\n (34,617,200)\n (34,617,200)\n -   \n -   \n -   \n9\nButamabala DLG\n 162,262,346 \n 162,262,346 \n -   \n 16,471,335,770", "metadata": {"page": 126, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "16,471,335,770 \n 16,342,235,623 \n (129,100,147)\n 1,525,180,120 \n 1,525,180,120 \n -   \n 18,046,555,004 \n 18,191,054,857 \n 144,499,853 \n 124,847,795 \n 124,847,795 \n -   \n 969,806,795 \n 658,896,898 \n (310,909,897)\n 699,951,308 \n 699,951,308 \n -   \n 37,309,897 \n 50,658,520 \n 50,658,520 \n -   \n10\nAmuria\n 195,971,537", "metadata": {"page": 126, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "195,971,537 \n 195,971,537 \n -   \n 16,979,098,298 \n 16,979,098,298 \n -   \n 3,648,808,270 \n 3,648,808,270 \n -   \n 21,078,006,178 \n 21,120,513,758 \n (42,507,580)\n 356,196,521 \n 356,196,521 \n -   \n 940,864,096 \n 940,864,096 \n -   \n 940,864,096 \n 940,864,096 \n -   \n 464,197,976 \n 464,197,976 \n -   \n11\nKiryandongo DLG (HI)", "metadata": {"page": 126, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "282,002,055 \n 282,002,055 \n -   \n 17,473,787,300 \n 17,473,787,300 \n -   \n 12,107,710,531 \n 12,107,710,531 \n -   \n 30,149,649,708 \n 30,638,830,590 \n (489,180,882)\n 53,818,324 \n 53,818,324 \n -   \n 966,764,281 \n 966,764,281 \n -   \n 1,278,300,585 \n 1,278,300,585 \n -   \n -   \n -   \n -   \n -   \n -   \n12\nNamayingo DLG\n 250,239,697", "metadata": {"page": 126, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "250,239,697 \n 250,239,697 \n -   \n 17,752,493,967 \n 17,752,493,967 \n -   \n 19,103,830,757 \n 19,103,830,757 \n -   \n 373,957,929 \n 373,957,929 \n -   \n 1,208,717,344 \n 1,208,717,344 \n -   \n 1,204,532,950 \n 1,204,532,950 \n -   \n13\nManafwa DLG\n 338,619,570 \n 338,619,570 \n -   \n 18,050,826,527 \n 18,050,826,527 \n -", "metadata": {"page": 126, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "-   \n 2,752,865,041 \n 3,118,115,041 \n (365,250,000)\n 20,807,944,973 \n 21,588,594,538 \n (780,649,565)\n 339,041,288 \n 339,041,288 \n -   \n 906,681,965 \n 942,925,465 \n (36,243,500)\n 986,663,439 \n 942,925,465 \n 43,737,974 \n 246,954,076 \n 882,329,419 \n 882,329,419 \n -   \n14\nBuyende DLG(HI)\n 121,814,219 \n 121,814,219 \n -", "metadata": {"page": 126, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "-   \n 18,134,499,758 \n 18,134,499,758 \n -   \n 18,682,023,152 \n 18,789,911,452 \n (107,888,300)\n 1,446,807 \n 1,446,807 \n -   \n 1,955,366,178 \n 1,955,366,178 \n -   \n 1,949,994,405 \n 1,949,994,405 \n -   \n15\nHOIMA DLG(HI)\n 645,365,250 \n 645,365,250 \n -   \n 18,242,625,688 \n 16,051,936,386 \n 2,190,689,302 \n 20,050,025,785", "metadata": {"page": 126, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "20,456,808,035 \n (406,782,250)\n 274,399,936 \n 269,076,016 \n 5,323,920 \n 1,177,846,037 \n 1,177,846,037 \n -   \n 1,371,747,515 \n 1,371,747,515 \n -   \n -   \n -   \n 20,966,279 \n 20,966,279 \n -   \n16\nKWANIA DLG(HI)\n 148,583,829 \n 148,583,829 \n -   \n 18,643,297,224 \n 18,643,297,224 \n -   \n 1,288,760,707 \n 1,288,760,707 \n -", "metadata": {"page": 126, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "-   \n 17,442,232,429 \n 17,442,232,429 \n -   \n 11,548,873 \n 11,548,873 \n -   \n 322,654,441 \n 322,654,441 \n -   \n 322,203,314 \n 322,654,441 \n (451,127)\n -   \n -   \n -   \n17\nDokolo\n 128,072,267 \n 128,072,267 \n -   \n 18,702,142,002 \n 19,702,142,002 \n (1,000,000,000)\n 1,045,170,481 \n 45,170,418 \n 1,000,000,063 \n 19,923,952,475", "metadata": {"page": 126, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "20,058,157,501 \n (134,205,026)\n 17,108,610 \n 17,108,610 \n -   \n 958,699,179 \n 958,699,179 \n -   \n 1,237,793,054 \n 1,237,793,054 \n -   \n 786,540,958 \n 786,540,958 \n -   \n18\nKibuku DLG\n 83,024,300 \n 83,024,300 \n -   \n 18,822,996,215 \n 18,822,996,215 \n -   \n 1,457,322,889 \n 1,457,322,889 \n -   \n 20,316,865,495 \n 20,362,411,987", "metadata": {"page": 126, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "(45,546,492)\n 795,963,056 \n 795,963,056 \n -   \n 1,230,308,132 \n 1,230,308,132 \n -   \n 1,450,224,610 \n 1,450,224,610 \n -   \n 744,548,274 \n 744,548,274 \n -   \n19\nKiboga DLG\n 294,477,122 \n 294,477,122 \n -   \n 19,460,697,323 \n 19,460,697,323 \n -   \n 20,305,473,649 \n 20,391,671,521 \n (86,197,872)\n 30,987,781 \n 30,987,781 \n -", "metadata": {"page": 126, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "-   \n 1,213,795,815 \n 1,213,795,815 \n -   \n 836,752,687 \n 836,752,687 \n -   \n -   \n -   \n -   \n -   \n -   \n20\nAlebtong DLG\n 86,036,111 \n -   \n 86,036,111 \n 19,590,381,881 \n -   \n 19,590,381,881 \n 3,663,236,722 \n -   \n 3,663,236,722 \n 22,092,610,242 \n 19,421,992,045 \n 2,670,618,197 \n 1,260,311,850 \n -   \n 1,260,311,850", "metadata": {"page": 126, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "1,260,311,850 \n 1,674,365,991 \n -   \n 1,674,365,991 \n 1,740,052,092 \n -   \n 1,740,052,092 \n 64,028,991 \n 64,028,991 \n 16,836,648 \n -   \n 16,836,648 \n21\nLuuka DLG(HI)\n 114,898,362 \n 114,898,362 \n -   \n 20,078,854,018 \n 20,078,854,018 \n -   \n 20,660,447,351 \n 21,553,720,054 \n (893,272,703)\n 206,250,493 \n 430,258,140", "metadata": {"page": 126, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "430,258,140 \n (224,007,647)\n 974,003,136 \n 974,003,136 \n -   \n 974,003,136 \n 1,004,084,136 \n (30,081,000)\n22\nGulu DLG  (HI)\n 1,032,618,771 \n 1,032,618,771 \n -   \n 20,679,559,743 \n 20,679,559,743 \n -   \n 5,717,383,977 \n 5,717,383,977 \n -   \n 28,216,604,934 \n 29,021,784,440 \n (805,179,506)\n 179,828,283", "metadata": {"page": 126, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "179,828,283 \n 179,828,283 \n -   \n 1,068,831,661 \n 1,390,808,670 \n (321,977,009)\n 4,164,861,534 \n 6,808,902,187 \n (2,644,040,653)\n (3,056,248,726)\n (3,056,248,726)\n -   \n 1,909,162,716 \n (1,909,162,716)\n23\nMasaka DLG(HI)\n 218,868,049 \n 218,868,049 \n -   \n 20,944,770,473 \n 20,944,770,473 \n -   \n 701,308,314", "metadata": {"page": 126, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "701,308,314 \n 701,308,314 \n -   \n 21,534,606,008 \n 22,060,730,506 \n (526,124,498)\n 96,529,793 \n 96,529,793 \n -   \n 1,281,167,953 \n 1,281,167,953 \n -   \n 1,077,551,783 \n 1,077,551,783 \n -   \n (298,973,812)\n (298,973,812)\n 617,061,856 \n 617,064,856 \n (3,000)\n24\nNamutumba DLG\n 95,943,119 \n 95,943,119 \n -", "metadata": {"page": 126, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "-   \n 21,244,649,384 \n 21,244,649,732 \n (348)\n 22,740,259,968 \n 23,219,365,816 \n (479,105,848)\n 432,204,583 \n 432,204,583 \n -   \n 1,510,076,536 \n 1,510,076,536 \n -   \n 1,215,405,715 \n 1,215,405,715 \n -   \n (253,980,000)\n25\nBushenyi DLG\n 362,681,278 \n 362,681,278 \n -   \n 21,359,529,377 \n 21,359,529,377 \n -", "metadata": {"page": 126, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "-   \n 2,209,143,307 \n 2,209,143,307 \n -   \n 24,997,657,287 \n 25,089,178,808 \n (91,521,521)\n 66,055,325 \n 66,055,325 \n -   \n 1,270,014,004 \n 1,702,279,656 \n (432,265,652)\n 1,300,524,040 \n 1,732,789,692 \n (432,265,652)\n -   \n -   \n 1,088,647,819 \n 1,088,647,819 \n -   \n26\nKumi\n 223,774,697 \n 223,774,697 \n -", "metadata": {"page": 126, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "-   \n 21,382,516,214 \n 21,382,516,214 \n -   \n 2,913,084,696 \n 2,913,084,696 \n -   \n 24,138,706,422 \n 24,560,739,103 \n (422,032,681)\n 54,120,652 \n 54,120,652 \n -   \n 857,611,161 \n 857,611,161 \n -   \n 883,299,848 \n 883,299,848 \n -   \n 2,467,317,110 \n 2,467,317,110 \n -   \n27\nAdjumani DLG\n 762,432,790 \n 762,432,790 \n -", "metadata": {"page": 126, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "-   \n 21,419,716,052 \n 21,419,716,052 \n -   \n 11,118,353,385 \n 11,118,353,385 \n -   \n 35,761,158,077 \n 35,911,634,671 \n (150,476,594)\n 136,066,915 \n 136,066,915 \n -   \n 1,235,685,314 \n 1,235,685,314 \n -   \n 1,235,685,314 \n 1,235,685,314 \n -   \n (316,191,992)\n (316,191,992)\n 158,046,992 \n 158,046,992 \n -   \n28\nKole DLG", "metadata": {"page": 126, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Kole DLG\n 245,896,378 \n 245,896,378 \n -   \n 21,614,044,658 \n 21,614,044,658 \n -   \n 3,552,889,081 \n 3,552,889,081 \n -   \n 25,717,480,469 \n 25,653,494,244 \n 63,986,225 \n 333,135,319 \n 333,135,319 \n -   \n 1,094,415,629 \n 1,094,415,629 \n -   \n 1,070,159,638 \n 1,006,173,413 \n 63,986,225 \n 123,809,720 \n 123,809,720 \n -   \n -", "metadata": {"page": 126, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "-   \n -   \n -   \n29\nAgagoDLG\n 171,321,815 \n 171,321,815 \n -   \n 22,175,288,767 \n 22,175,288,767 \n -   \n 5,716,884,149 \n 5,716,884,149 \n -   \n 27,391,740,861 \n 27,832,880,914 \n (441,140,053)\n 887,472,307 \n 992,675,640 \n (105,203,333)\n 1,535,952,220 \n 1,473,141,691 \n 62,810,529 \n 1,195,428,718 \n 1,006,091,521 \n 189,337,197", "metadata": {"page": 126, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "189,337,197 \n -   \n 706,936,586 \n 467,050,170 \n 239,886,416 \n30\nPader DLG(HI)\n 431,867,406 \n 431,867,406 \n -   \n 22,411,014,289 \n 22,411,014,289 \n -   \n 1,775,243,891 \n 1,775,243,891 \n -   \n 24,169,444,494 \n 24,937,105,654 \n (767,661,160)\n 734,721,034 \n 734,721,034 \n -   \n 1,083,029,250 \n 1,083,029,250 \n -", "metadata": {"page": 126, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "-   \n 1,149,728,900 \n 1,149,728,900 \n -   \n (454,305,821)\n (454,305,821)\n 381,988,899 \n 381,988,899 \n -   \n31\nKiruhura DLG\n 821,268,813 \n 821,268,813 \n -   \n 22,820,330,126 \n 22,820,330,126 \n -   \n 1,059,599,073 \n 1,059,599,073 \n -   \n 25,090,805,820 \n 25,090,805,820 \n -   \n 417,732,559 \n 417,732,559 \n -", "metadata": {"page": 126, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "-   \n 1,456,680,492 \n 1,456,680,492 \n -   \n 1,382,166,684 \n 1,382,166,684 \n -   \n (217,185,535)\n (217,185,535)\n -   \n -   \n -   \n32\nMpigi DLG(HI)\n 289,482,854 \n 289,482,854 \n -   \n 23,268,537,108 \n 23,268,537,108 \n -   \n 1,528,705,344 \n 1,528,705,344 \n -   \n 24,837,221,572 \n 25,228,774,867 \n 391,553,295 \n 119,514,840", "metadata": {"page": 126, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "119,514,840 \n 119,514,840 \n -   \n 1,300,788,348 \n 906,358,478 \n (394,429,870)\n 1,030,217,775 \n 1,030,217,775 \n -   \n 1,459,019,414 \n 1,803,228,028 \n 1,803,228,028 \n -   \n33\nKabarole DLG\n 779,145,327 \n 769,923,410 \n 9,221,917 \n 23,683,384,377 \n 22,024,083,837 \n 1,659,300,540 \n 2,025,843,178 \n 2,654,144,948", "metadata": {"page": 126, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "(628,301,770)\n 25,314,872,707 \n 25,548,314,906 \n (233,442,199)\n 256,666,513 \n 221,092,639 \n 35,573,874 \n 1,491,530,675 \n 1,491,530,675 \n -   \n 1,529,418,809 \n 1,529,418,809 \n -   \n 928,048,741 \n 27,591,708 \n 27,591,708 \n -   \n34\nSerere\n 249,248,474 \n 249,248,474 \n -   \n 24,779,540,821 \n 24,779,540,821 \n -", "metadata": {"page": 126, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "-   \n 3,704,045,740 \n 3,704,045,740 \n -   \n 28,857,198,059 \n 28,857,198,059 \n -   \n 133,363,354 \n 133,363,354 \n -   \n 1,191,385,181 \n 1,191,385,181 \n -   \n 1,765,265,068 \n 1,765,265,068 \n -   \n 1,116,461,718 \n 1,116,461,718 \n -   \n35\nPallisa DLG\n 240,384,491 \n 240,384,491 \n -   \n 25,846,533,497 \n 25,846,533,497 \n -", "metadata": {"page": 126, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "-   \n 2,978,943,962 \n 2,978,943,962 \n -   \n 28,933,572,578 \n 29,148,414,781 \n (214,842,203)\n 52,679,768 \n 52,679,768 \n -   \n 1,964,844,345 \n 1,964,844,345 \n -   \n 1,987,166,245 \n 1,987,166,245 \n -   \n 330,889,786 \n 91,096,301 \n 91,096,301 \n -   \n36\nBusia DLG\n 249,585,319 \n 249,585,319 \n -   \n 26,540,638,988", "metadata": {"page": 126, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "26,540,638,988 \n -   \n 2,730,039,577 \n 2,730,039,577 \n -   \n 30,762,342,045 \n 30,846,015,597 \n (83,673,552)\n 91,274,000 \n 91,274,000 \n -   \n 1,272,148,099 \n 1,272,148,099 \n -   \n 1,025,435,201 \n 1,025,435,201 \n -   \n -   \n 933,124,615 \n 933,124,615 \n -   \n37\nMityana DLG(HI)\n 303,086,906 \n 303,086,906 \n -   \n 26,897,269,417", "metadata": {"page": 126, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "26,897,269,417 \n 26,897,269,417 \n -   \n 599,651,479 \n 599,651,479 \n -   \n 28,462,658,397 \n 28,462,658,397 \n -   \n 33,625,941 \n 33,625,941 \n -   \n 480,846,335 \n 480,846,335 \n -   \n 543,170,782 \n 543,170,782 \n -   \n -   \n -   \n -   \n -   \n38\nBundibugyo DLG(HI)\n 65,018,264 \n 64,349,811 \n 668,453 \n 28,346,231,985", "metadata": {"page": 126, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "28,036,571,985 \n 309,660,000 \n 190,997,285 \n 190,997,285 \n -   \n 28,422,062,540 \n 28,599,508,160 \n (177,445,620)\n 587,717,003 \n 277,388,550 \n 310,328,453 \n 824,738,220 \n 824,738,220 \n -   \n 816,044,188 \n 816,044,188 \n -   \n 217,391,070 \n 49,879,941 \n 49,879,941 \n -   \n39\nKyenjojo DLG\n 356,129,220 \n 356,129,220 \n -", "metadata": {"page": 126, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "-   \n 28,626,263,946 \n 28,626,263,946 \n -   \n 2,190,758,430 \n 2,190,758,430 \n -   \n 28,938,412,071 \n 29,001,048,844 \n (62,636,773)\n 239,936,977 \n 177,300,204 \n 62,636,773 \n 2,595,712,930 \n 1,647,290,187 \n 948,422,743 \n 2,562,160,283 \n 1,613,737,540 \n 948,422,743 \n 2,490,911 \n -   \n40\nKamuli DLG\n 244,695,038 \n 244,795,083", "metadata": {"page": 126, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "244,795,083 \n (100,045)\n 29,451,009,600 \n 33,071,600,711 \n (3,620,591,111)\n 38,780,948,164 \n 38,753,026,036 \n 27,922,128 \n 34,044,948 \n 34,044,948 \n -   \n 1,467,239,983 \n 1,467,239,983 \n -   \n 1,514,331,570 \n 1,471,187,228 \n 43,144,342 \n (208,580)\n41\nMbarara DLG\n 830,912,389 \n 830,912,389 \n -   \n 31,318,903,308", "metadata": {"page": 126, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "31,318,903,308 \n 31,318,903,308 \n -   \n 1,082,638,053 \n 1,082,638,053 \n -   \n 33,382,783,038 \n 33,382,783,038 \n -   \n 170,373,464 \n 170,373,464 \n -   \n 594,757,712 \n 594,757,712 \n -   \n 711,035,947 \n 711,035,947 \n -   \n (71,511,141)\n (71,511,141)\n -   \n -   \n -   \n42\nRukungiri  DLG(HI)\n 296,632,143 \n 296,632,143", "metadata": {"page": 126, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "296,632,143 \n -   \n 32,971,334,029 \n 32,971,334,029 \n -   \n 1,895,447,388 \n 1,895,447,388 \n -   \n 35,224,487,101 \n 35,274,195,331 \n (49,708,230)\n 94,002,535 \n 94,002,535 \n -   \n 1,348,930,276 \n 1,348,930,276 \n -   \n 1,469,645,072 \n 1,469,645,072 \n -   \n -   \n -   \n -   \n -   \n -   \n43\nMayuge DLG\n 460,948,765", "metadata": {"page": 126, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "460,948,765 \n 460,948,765 \n -   \n 33,355,800,793 \n 33,355,800,793 \n -   \n 33,464,564,730 \n 33,476,118,630 \n (11,553,900)\n 90,807,456 \n 90,807,456 \n -   \n 1,676,039,713 \n 1,676,039,713 \n -   \n 1,088,823,521 \n 1,088,823,521 \n -   \n (95,506,072)\n44\nYumbe DLG\n 203,002,588 \n -   \n 203,002,588 \n 33,759,576,931 \n -", "metadata": {"page": 126, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "-   \n 33,759,576,931 \n 15,309,900,154 \n -   \n 15,309,900,154 \n 52,072,052,793 \n 31,893,051,397 \n 20,179,001,396 \n 203,341,113 \n -   \n 203,341,113 \n 3,732,040,374 \n -   \n 3,732,040,374 \n 2,107,948,392 \n -   \n 2,107,948,392 \n (1,947,783,870)\n (1,947,783,870)\n 342,488,601 \n -   \n 342,488,601 \n45\nIsingiro  DLG\n 471,076,668", "metadata": {"page": 126, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "471,076,668 \n 470,973,729 \n 102,939 \n 35,118,729,507 \n 35,118,832,446 \n (102,939)\n 140,000 \n 140,000 \n -   \n 45,498,636,524 \n 45,798,548,709 \n (299,912,185)\n 268,103,807 \n 268,103,807 \n -   \n 1,129,724,083 \n 1,129,724,083 \n -   \n 2,796,726,008 \n 2,796,726,008 \n -   \n -   \n -   \n -   \n -   \n -   \n46\nNtungamo  DLG(HI)", "metadata": {"page": 126, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Ntungamo  DLG(HI)\n 314,537,913 \n 314,537,913 \n -   \n 40,194,744,441 \n 40,194,744,441 \n -   \n 2,657,032,930 \n 2,657,032,930 \n -   \n 42,543,111,432 \n 44,003,923,479 \n (1,460,812,047)\n 748,246,237 \n 748,246,237 \n -   \n 723,828,675 \n 723,828,675 \n -   \n 1,901,471,853 \n 1,901,471,853 \n -   \n (53,341,724)\n (53,341,724)", "metadata": {"page": 126, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "(53,341,724)\n 16,068,903 \n 16,068,903 \n -   \n47\nMBALE DLG\n 615,870,040 \n 615,870,040 \n -   \n 41,081,827,059 \n 41,081,827,059 \n -   \n 4,027,349,863 \n -   \n 4,027,349,863 \n 45,282,019,388 \n 45,789,684,342 \n (507,664,954)\n 283,224,480 \n 283,224,480 \n -   \n 1,392,314,040 \n 1,392,314,040 \n -   \n 1,412,325,812", "metadata": {"page": 126, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "1,412,325,812 \n 1,412,325,812 \n -   \n 484,665,774 \n 484,665,774 \n -   \n48\nTororo DLG\n 499,956,848 \n 499,956,848 \n -   \n 42,132,218,306 \n 42,132,218,306 \n -   \n 5,237,244,214 \n 5,237,244,214 \n -   \n 48,109,490,337 \n 48,573,865,452 \n (464,375,115)\n 85,959,391 \n 85,959,391 \n -   \n 1,712,751,201 \n 1,712,751,201 \n -", "metadata": {"page": 126, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "-   \n 1,804,373,655 \n 1,804,373,655 \n -   \n 337,935,718 \n -   \n -   \n -   \n49\nKasese DLG\n 1,004,418,753 \n 1,430,879,451 \n (426,460,698)\n 56,359,771,577 \n 59,021,389,287 \n (2,661,617,710)\n 5,061,917,862 \n 4,369,886,508 \n 692,031,354 \n 63,248,262,016 \n 66,716,722,144 \n (3,468,460,128)\n 570,741,294 \n 227,586,748", "metadata": {"page": 126, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "227,586,748 \n 343,154,546 \n 346,075,678 \n 2,884,489,003 \n (2,538,413,325)\n 1,220,859,157 \n 3,130,989,676 \n (1,910,130,519)\n -   \n -   \n -   \n -   \n -   \n50\nKasese DLG\n 1,440,879,451 \n 1,430,879,451 \n 10,000,000 \n 59,021,389,287 \n 59,021,389,287 \n -   \n 4,369,886,508 \n 4,369,886,508 \n -   \n 65,946,631,717", "metadata": {"page": 126, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "66,716,722,144 \n (770,090,427)\n 772,621,702 \n 227,586,748 \n 545,034,954 \n 2,884,489,003 \n 2,884,489,003 \n -   \n 4,575,657,371 \n 3,130,989,676 \n 1,444,667,695 \n 344,574,580 \n -   \n -   \n -   \nTotal\n 17,744,124,541 \n 17,861,653,276 \n (117,528,735)\n 1,198,197,596,047 \n 1,133,097,931,541 \n 50,098,196,399 \n280,157,271,805 \n 257,922,204,042 \n 22,235,067,763 \n 1,215,680,108,298 \n 1,208,436,896,640 \n 8,315,317,954 \n 23,634,560,872 \n 20,974,058,722 \n 2,660,502,150 \n 59,978,667,165 \n 56,113,928,439 \n 2,454,059,192 \n 59,336,149,581 \n 58,054,427,394 \n 1,631,416,839 \n (2,440,071,938)\n (6,262,321,110)\n 14,559,420,791 \n 16,169,661,126", "metadata": {"page": 126, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "16,169,661,126 \n (1,610,240,335)\nVariance\n Dr \n 13,429,879,296 \n Cr \n 15,876,394,422 \nAlebtong DLG : Adjustment for recoverable advance in the SOCE.\nKole DLG: Donor funds worth 359,134,985 not captured by our template. Difference in expenditure of UGX 63,986,225 relates to payables incurred \nduring the        year but the schedule for the same is not on the Kole accounts.\nPader DLG: Donor funds worth 273,183,808 not captured by our template. Difference of expenditure of UGX 767,661,160 relates to cash at hand of UGX 617,661,160 for activities that are yet to be done and \nUGX 150,000,000 advanced to a contractor for upgrade of Lapul Cwida HC II to HC III.", "metadata": {"page": 126, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "115 \n \nANNEXURES \nANNEXURE \n1: \nOTHER \nINFORMATION, \nACCOUNTING \nOFFICER\u2019S \nAND \nMY \nRESPONSIBILITIES \nOther Information \n \nThe Accounting Officer is responsible for the other information. The other information comprises the \nstatement of responsibilities of the Accounting Officer and the commentaries by the Head of \nAccounts and the Accounting Officer, and other supplementary information. The other information \ndoes not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial \nstatements does not cover the other information and I do not express an audit opinion or any form \nof assurance conclusion thereon. \n \nIn connection with my audit of the financial statements, my responsibility is to read the other \ninformation and, in doing so, consider whether the other information is materially consistent with \nthe financial statements or my knowledge obtained in the audit, or otherwise appears to be", "metadata": {"page": 127, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "materially misstated.  If, based on the work I have performed, I conclude that there is a material \nmisstatement of this other information, I am required to report that fact. I have nothing to report in \nthis regard. \n \nResponsibilities of Management for the Consolidated Financial Statements \n \nUnder Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 \nof the Public Finance Management Act 2015, the Accounting Officers are accountable to Parliament \nfor the funds and resources of the Votes/Entities under their control. \n \nThe Accountant General is appointed as the Accounting Officer and Receiver of Revenue for the \nConsolidated Fund. The Accountant General is therefore responsible for the preparation of \nConsolidated Financial Statements of Local Governments in accordance with the requirements of the \nPublic Finance Management Act 2015, and the Local Governments Financial and Accounting Manual, \n2007 and for such internal control as management determines is necessary to enable the preparation \nof consolidated financial statements that are free from material misstatements, whether due to fraud", "metadata": {"page": 127, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "or error. \n \nThe Accountant General is responsible for overseeing the Government\u2019s financial reporting process. \n \nAuditor\u2019s Responsibilities for the Audit of the Consolidated Financial Statements \n \nMy objectives as required by Article 163 of the Constitution of the Republic of Uganda, 1995 (as \namended) and Sections 13 and 19 of the National Audit Act, 2008 are to obtain reasonable assurance \nabout whether the consolidated financial statements as a whole are free from material misstatement, \nwhether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable \nassurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance \nwith ISSAI\u2019s will always detect a material misstatement when it exists. Misstatements can arise from \nfraud or error and are considered material if, individually or in the aggregate, they could reasonably \nbe expected to influence the economic decisions of users taken on the basis of these consolidated \nfinancial statements.", "metadata": {"page": 127, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "116 \n \nAs part of an audit in accordance with ISSAI, I exercise professional judgment and maintain \nprofessional skepticism throughout the audit. I also; \na) \nIdentify and assess the risks of material misstatement of the consolidated financial statements, \nwhether due to fraud or error, design and perform audit procedures responsive to those risks, \nand obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. \nThe risk of not detecting a material misstatement resulting from fraud is higher than for one \nresulting from error, as fraud may involve collusion, forgery, intentional omissions, \nmisrepresentations, or the override of internal control. \nb) \nObtain an understanding of internal control relevant to the audit in order to design audit \nprocedures that are appropriate in the circumstances, but not for the purpose of expressing \nan opinion on the effectiveness of the entity\u2019s internal control. \nc)", "metadata": {"page": 128, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "c) \nEvaluate the appropriateness of accounting policies used and the reasonableness of accounting \nestimates and related disclosures made by management. \nd) \nConclude on the appropriateness of management\u2019s use of the going concern basis of \naccounting and, based on the audit evidence obtained, whether a material uncertainty exists \nrelated to events or conditions that may cast significant doubt on the entity\u2019s ability to deliver \nits mandate. If I conclude that a material uncertainty exists, I am required to draw attention \nin my auditor\u2019s report to the related disclosures in the consolidated financial statements or, if \nsuch disclosures are inadequate, to modify my opinion. My conclusions are based on the audit \nevidence obtained up to the date of my auditor\u2019s report. However, future events or conditions \nmay cause the entity to fail to deliver its mandate. \ne) \nEvaluate the overall presentation, structure, and content of the consolidated financial \nstatements, including the disclosures, and whether the consolidated financial statements", "metadata": {"page": 128, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "represent the underlying transactions and events in a manner that achieves a fair presentation. \nI communicate with the Accounting Officer regarding, among other matters, the planned scope and \ntiming of the audit and significant audit findings, including any significant deficiencies in internal \ncontrol that I identify during my audit. \n \nI also provide the Accounting Officer with a statement that I have complied with relevant ethical \nrequirements regarding independence, and to communicate with him/her all relationships and other \nmatters that may reasonably be thought to bear on my independence, and where applicable, related \nsafeguards. \n \nFrom the matters communicated with the Accounting Officer, I determine those matters that were \nof most significance in the audit of the consolidated financial statements of the current period and \nare therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or \nregulation precludes public disclosure about the matter or when, in extremely rare circumstances, I \ndetermine that a matter should not be communicated in my report because the adverse \nconsequences of doing so would reasonably be expected to outweigh the public interest benefits of \nsuch communication.", "metadata": {"page": 128, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "117 \n \nANNEXURE II: SUMMARY ENTITY FINDINGS AND OPINIONS \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n \nAGRICULTURE \nSECTOR \n \n1 \nNational \nAgriculture \nAdvisory Services \n(NAADS) \n \nOpinion \nUnqualified \n \n\u2022 \nOut of the budgeted revenue of UGX.130.09 million for the year 2018/19, only UGX 47.227 \nmillion was collected representing a revenue performance of 36% of the target. \n\u2022 \nThere was a shortfall in releases amounting to UGX0.324bn representing 0.2%. Further, the \nentity remained with unspent balance of UGX.39.905bn representing an absorption level of 85%.  \n\u2022", "metadata": {"page": 129, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nI sampled 80 out-puts worth UGX.238.72bn representing 92% of the total budget and noted \nthat 36 (45%) of the total outputs were not quantified to enable measurement of performance.  \nFurther, of the 44 quantified outputs/activities assessed, 9 outputs/activities representing 20% \nwere fully implemented; 17 outputs/activities representing 39% were partially implemented \nwhile 18 outputs/activities representing 41% were not implemented at all. \n\u2022 \nUGX.303,308,545 was charged to wrong expenditure codes resulting into mischarges. \n\u2022 \nDomestic arrears increased by 6.9% from UGX.37.368bn in the previous year to UGX.39.951bn \nin the year under review.  \n\u2022 \nA paltry UGX.11,436,056 (0.03%) was provided for settlement of domestic arrears despite", "metadata": {"page": 129, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "having UGX.37.368bn as outstanding commitments from the previous year.  UGX.37.368bn was \nused to settle the arrears.   \n\u2022 \nReceivables of UGX.2.384bn have been outstanding for a long period and remain uncollected  \n\u2022 \nLCs to the tune of UGX.3.2bn relating to supplies of milk coolers, generator sets and equipment \nfailed to perform over 2 financial periods.  \n\u2022 \nNAADS had 18 legal claims resulting from lack of control over distribution of agricultural inputs.  \n\u2022 \nThe Secretariat provided UGX.7.357bn for the construction of the Yumbe fruit factory without a \nfinancing agreement detailing the rights and obligations of both parties.  \n\u2022 \nWHT of UGX.11,408,250 was not deducted for onward remittance to URA.  \n\u2022", "metadata": {"page": 129, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nThe approved structure provides for 73 proposed positions out of which only 56 have been filled, \nleaving a gap of 17 positions representing 23% inadequate staffing. \n\u2022 \nShortcomings were noted in the implementation of the provisions in Section 3.2.2(a) of the \nNAADS Human Resource Manual on staff performance management. The gaps identified include \nnon-completion/preparation of bi-annual Performance appraisals, appraisals, performance \nreviews, failure to implement a framework on rewards and disciplinary system and development \nof a client\u2019s charter.  \n\u2022 \nNAADS has no mechanism of informing possible beneficiaries of the support available on value \naddition facilities intervention. Besides, there were delays in procurement of the facilities \naveraging 360 days. \n\u2022 \nProcurements worth UGX.151.306bn lacked performance securities contrary to PPDA \nregulations.  \n2 \nNational Animal \nGenetic resource \ncentre and Data", "metadata": {"page": 129, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "centre and Data \nBank (NAGRIC \n&DB) \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX5.224Bn representing 29%.  Further, the \nentity remained with unspent balance of UGX.0.053bn representing an absorption level of \n99.6%. \n\u2022 \nI sampled 47 outputs/activities worth UGX.17.443bn representing 96.6% of the total budget and \nnoted that 1 output/activity representing 2% of the total outputs/activities was not quantified to \nenable measurement of performance.   Furthermore, of the 46 quantified outputs/activities \nassessed, 21 outputs/activities representing 46% were fully implemented; 18 outputs/activities \nrepresenting 39% were partially implemented while 7 outputs/activities representing 15% were \nnot implemented at all. \n\u2022", "metadata": {"page": 129, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nOut of the projected revenue of UGX.7.064bn for the year 2018/19, only UGX.2.006bn was \ncollected representing a revenue performance of 28.4% of the target.", "metadata": {"page": 129, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "118 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n\u2022 \nThere were expenditures of UGX.0.018bn on one off budget account though the entity did not \nbudget nor receive any off-budget financing during the year.  \n\u2022 \nUGX.0.039bn was charged to wrong expenditure codes resulting onto mischarges.  \n\u2022 \nA trend analysis of the domestic arrears showed a movement of arrears from UGX.0.149bn in \nthe previous year to UGX.0.335bn in the year under review, an increase of 124%. The arrears \nremained unsettled at the close of the year.  \n\u2022 \nNAGRIC & DB had outstanding arrears to the tune of UGX.149,453,658 from the prior year", "metadata": {"page": 130, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "(2017/2018) however, no budget provision was made towards settlement of these arrears in \n2018/19.  \n\u2022 \nUGX.126,300,000 was lost in anticipated sales value of 532 cattle, 232 goats and 75 pigs through \ndeath and theft during the year from several NAGRIC & DB farms. \n\u2022 \nThe entity management is faced with many challenges regarding land, such as land \nencroachment, land occupied by CAA but not fully compensated, occupied by illegal claimants, \nlack of land titles, structures illegally demolished, instances of vandalism, titled under individuals \nand titled under Uganda Land Commission and Uganda Livestock Industries Ltd. \n\u2022 \nLCs for construction works from the previous year (2017/18) with outstanding balances of \nUGX.445,813,837 failed to perform within the contractual timelines. At the time of inspection, a \nnumber of projects were ongoing.  \n\u2022", "metadata": {"page": 130, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nShortcomings were noted in the implementation of the provisions in the NAGRIC & DB Human \nResource Manual, 2013 on staff performance management. The gaps identified include non-\ncompletion of performance plans, failure to undertake performance appraisals, failure to \nundertake quarterly performance reviews, non functioning reward and sanctions committee and \nlack of client\u2019s charter. \n\u2022 \nThe entity carried out its operations without a constituted board appointed by the Minister \ncontrary to section 17(1) of the Animal Breeding Act 2001.  \n\u2022 \nNAGRIC & DB has an approved staff structure of 175 positions but only 86 (49%) positions are \nfilled leaving 90 (51%) vacant.  \n3 \nNational \nAgricultural \nResearch \nOrganization \n(NARO) \n \nOpinion \nUnqualified \n\u2022", "metadata": {"page": 130, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Unqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.564bn representing 8.1%.  Furthermore, the \nentity remained with unspent balance of UGX.0.004bn representing an absorption level of \n99.95%. \n\u2022 \nI sampled 111 out-puts and noted that 29 (26%) of the total outputs/activities were not \nquantified to enable measurement of performance.  Furthermore, of the 82 quantified \noutputs/activities assessed, 42 outputs/activities representing 51% were fully implemented; 21 \noutputs/activities representing 26% were partially implemented while 19 outputs/activities \nrepresenting 23% were not implemented at all. \n\u2022 \nOut of the budgeted revenue of UGX.7.142bn for the year 2018/19, only UGX .3.611bn was \ncollected representing a revenue performance of 51% of the target. \n\u2022", "metadata": {"page": 130, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nThe entity received off-budget financing to a tune of UGX.44.9936 bn which was not paid into \nthe consolidated fund contrary to the law.  \n\u2022 \nUGX.0.129bn was charged on wrong expenditure codes resulting into mischarges.  \n\u2022 \nArrears totaling to UGX.1.303bn remained unsettled at close of the year contrary to Section \n21(2) of the Public Finance management Act, 2015. \n\u2022 \nUGX.0.113bn was provided for settlement of domestic arrears despite having UGX.630,364,872 \nas outstanding commitments from the previous year contrary to Section 13(10) (a) (iv) of the \nPublic Finance Management Act, 2015.  \n\u2022 \nI observed that ownership of NARO land is faced with many challenges such as land \nencroachment, land taken away illegally, lack of land titles, expired leases, titled under", "metadata": {"page": 130, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "individuals and titled under Uganda Land Commission and East African Commission Services. \n\u2022 \nShortcomings were noted in the implementation of the provisions in the NARO Human Resource \nManual, 2009 on staff performance management. The gaps identified include non-completion of", "metadata": {"page": 130, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "119 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \nperformance plans, failure to undertake performance appraisals, lack of mechanism to monitor \nstaff attendance and lack of a Clients charter. \n\u2022 \nOut of the approved 995 staff positions, 873 (87%) positions had been filled leaving 112 (12%) \npositions vacant. \n\u2022 \n28 staff had voluntarily resigned from NARO within the year 2018/19 due to payment of low \nsalaries to NARO scientists compared with salaries paid by GOU to scientists in other government \norganizations. \n4 \nMinistry of \nAgriculture Animal \nIndustry and \nFisheries (MAAIF) \n \nOpinion \nUnqualified \n \n\u2022", "metadata": {"page": 131, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nOut of the budgeted revenue of UGX.2.682bn for the year 2018/19, UGX.3.444bn was collected \nresulting into over collection of UGX.762 million representing performance of 128% of the target. \n\u2022 \nThe Ministry received off-budget financing directly from development partners to a tune of UGX \n3.578bn which was never paid into the consolidated fund. \n\u2022 \nThere was a shortfall in releases amounting to UGX.19.848bn representing 13.4%. Further, the \nentity remained with unspent balances of UGX.1.021bn representing an absorption level of \n99.2%.  \n\u2022 \nI sampled 275 out-puts worth UGX.91.948 representing 62% of the total budget and noted that \n11 (4%) of the total outputs were not quantified to enable measurement of performance.", "metadata": {"page": 131, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Further, of the 264 quantified outputs assessed, 218 outputs representing 82.6% were fully \nimplemented; 45 output representing 17% was partially implemented while 1 output \nrepresenting 0.4% was not implemented at all. \n\u2022 \nUGX.415 million was irregularly diverted from the activities on which it was budgeted and spent \non other activities without seeking and obtaining the necessary approvals. \n\u2022 \nDomestic arrears decreased by 10% from 27.064bn in the previous year to UGX. 24.190bn in \nthe year under review. The arrears remained unsettled at the close of the year. \n\u2022 \nThe entity had domestic arrears to the tune of UGX.27,064,751,206 from the previous year but \nUGX.3,082,051,060 (11.4%) was provided for settlement.  \n\u2022 \nChallenges were noted in regarding certification of Ugandan Agriculture exports that included:", "metadata": {"page": 131, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "lack of enabling laws and regulations, separation of activities, under staffing, lack of necessarily \nskills, failure to appoint Technical Committee, lack of equipment to detect defective products, \nlack of space to store products before testing and use of blank copies to certify cleared products.  \nThese could have resulted in a number of interceptions at the International market which stood \nat 89 in 2019. \n\u2022 \nLand measuring 299.9 acres lacked titles and there were no records to support property \nmeasuring 98 acres. Besides, several plots, 359,360,361,362,363,364, 368 and 366 were \nidentified as having been curved out of the Bukalasa College land without any formal \nauthorization and in complete disregard of the existing land titles. \n\u2022 \nOut of 875 approved staff positions, only 580 (66%) had been filled leaving 295 (34%) vacant.  \n\u2022 \nShortcomings were noted in the implementation of staff performance management initiatives.", "metadata": {"page": 131, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "The gaps identified include: non-completion of Performance Agreements and performance plans, \nlow staff numbers completing and signing off performance appraisals, lack of quarterly \nperformance reviews, failure to prepare performance improvement plans, non-submission of \nreports on Performance Agreements, Performance Appraisals and Performance Improvement \nPlans to MoPS, non-maintenance of the official staff attendance register,  weak internal controls \nin the management of staff attendance record system, non-functional  rewards and sanctions \nframework and failure to have an approved client charter. \n\u2022 \nThere were significant delays in procurements ranging from 60 days (2 months) to 335 days (11 \nmonths).  \n5 \nEnhancing National \nFood Security \nThrough Increased \nRice Production \n \nOpinion \n\u2022 \nThe ENRP did not include the National extension framework while designing the project. \n\u2022 \nThe project has no information backup for system and neither does it have a policy on IT.", "metadata": {"page": 131, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nThere was a shortfall in releases amounting to UGX.23.1Bn representing 98%.  \n\u2022 \nThe ministry had delayed to conduct environmental social impact assessment (ESIA).", "metadata": {"page": 131, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "120 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \nUnqualified \n\u2022 \nI noted that MAIIF-ENRP was still using the manual system of accounting for recording its \ntransactions as opposed to IFMS. \n6 \nAgriculture Cluster \nDevelopment \nProgram (ACDP) \n \nOpinion \nUnqualified \n\u2022 \nThe project had a budget shortfall of UGX.11.5Bn representing 10% underfunding. Furthermore, \nUGX.64.2Bn was unutilized which represents low absorption capacity of 38%. \n\u2022 \nUSD.155,850 (UGX.0.577Bn) was incurred as annual interest charge on withdrawn unwithdrawn \nfinancing balances of USD.31.17million (UGX.11,532,900,000).  \n\u2022", "metadata": {"page": 132, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nI sampled 31 out-puts and noted that 24 (77%) of the total outputs were not quantified to \nenable measurement of performance. Further, of the 7 quantified outputs assessed, 3 outputs \nrepresenting 14% were fully implemented, 1 output representing 83% was partially implemented \nwhile 3 outputs representing 3% were not implemented at all.  \n\u2022 \nI noted that the approval of budget for the financial year 2018/19 was delayed by 3 months. \n\u2022 \nThere was a shortfall in GoU counterpart funding of UGX.41,000,000 (10%). \n\u2022 \nPerformance of project key activities was faced with challenges of delays in procurement of the \nElectronic Voucher Management System (EVMS)EVMS, lack of installation certificates for the \nEVMS, lack of operational testing certificate for the EVMS and lack of  technical assistance on \nEVMS pilot projects. \n\u2022", "metadata": {"page": 132, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nAnticipated enrolment of beneficiaries to the e-voucher of 240,500 farmers was not achieved \nthus hindering the attainment of the project objective. \n\u2022 \nEVMS processes faced significant challenges of low Registration and enrolment of beneficiaries \nand regional Agro dealers, lack of guidelines for verification of prices and quality of inputs and \nservices, information overload, lack of needed distribution agent networks or local agro input \ndealers, failure to promptly disburse payments to agro input dealers. These hampered \nmonitoring and supervision of the project. \n\u2022 \nI noted significant delays in procurements ranging from 50 days to 360 days. \n\u2022 \nThere was delayed Supply and Installation Works for Solar powered Irrigation Equipment which \nexposed the Project to a risk of abandoned works and delayed service delivery to the beneficiary \ncommunities. \n\u2022 \nI observed delays in the implementation of some activities and unimplemented activities such as", "metadata": {"page": 132, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "low number of beneficiaries trained by the electronic voucher management agency (EVMA) in \nfinancial literacy, input use and system use, low number of direct project beneficiaries, low \nnumber of farmers enrolled into the system and inadequate effectiveness in the implementation \nof the project activities. \n7 \nRegional Pastoral \nLivelihoods \nResilience Project \n(RPLRP) \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX. 27,906,095,054 representing (31%) % of \nthe budget.  Further, the Project remained with unspent balance of UGX. 56,739,841,520 \nrepresenting absorption level of 38%.  \n\u2022 \nI reviewed all 180 out-puts worth UGX.89.638bn representing 100% of the total budget and", "metadata": {"page": 132, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "noted that all outputs were quantified to enable measurement of performance.  Out of the 180 \nquantified outputs assessed, 120 outputs representing 67% were fully implemented; 19 outputs \nrepresenting 11% were partially implemented while 41 output representing 22% were not \nimplemented at all. \n\u2022 \nI noted that project funds to the tune of UGX.24,750,000 was transferred to the District TSA \naccount and duly utilized from the account contrary to Paragraph 35 of the PAD 2014.  \n\u2022 \nSignificant delays were noted with some procurements taking more than a year to be concluded \nand delays from planned contract signing dates ranging from 68 days (2 months) to 376 days \n(1 year). \n\u2022 \n5 contractors signed contracts for livestock marketing and production infrastructure and watering \ninfrastructure worth UGX.37.42bn however; none of the construction works in 6 of the \nimplementing districts sampled was complete (more than 2 months after contract expiry period).  \n\u2022", "metadata": {"page": 132, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nWatering infrastructure (valley tanks) contractor did not have the minimum equipment on site \ncontrary to what was approved during evaluation.  This has slowed down the progress of the \nconstruction.", "metadata": {"page": 132, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "121 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n\u2022 \n3 companies were contracted to supply 30 Sahiwal breeding bulls, 75 pure bred Galla goats and \n75 pure boar goats to Amudat District for distribution by district officials. However, I was unable \nto confirm that the intended beneficiaries.  \n\u2022 \nI observed that project equipment was abused where the project vehicle was taken over by the \narea LC V Chairman; the project motor cycle was parked and keys withheld by the former District \nproject coordinator and the generator and the ultra-low temperature solar vaccine freezer were \nstill under storage since delivery in 2018. \n8 \nMulti-sectoral Food \nSecurity & \nNutrition Project \n \nOpinion \nUnqualified \n \n \n \n\u2022", "metadata": {"page": 133, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nThere was a shortfall in releases amounting to UGX.5.574bn representing 24% of the budget. \nFurther, the entity remained with unspent balance of UGX.13.635bn representing an absorption \nlevel of 45%.  \n\u2022 \nI sampled 67 out-puts worth UGX.22.839bn representing 100% of the total budget and noted \nthat 42 (63%) of the total outputs were not quantified to enable measurement of performance.  \nFurther, of the 25 quantified outputs/activities assessed, 11 outputs/activities representing 63% \nwere fully implemented; 9 outputs/activities representing 36% were partially implemented while \n5 outputs/activities representing 20% were not implemented at all. \n\u2022 \nAn evaluation of the logical framework revealed two project activities (seed/planting materials \nof selected micronutrient rich crops multiplied or produced by lead farmers in project areas and", "metadata": {"page": 133, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "cooking demonstrations carried out at community level) that were lagging far behind and their \nimplementation is estimated at below 50% with only one and half years left to project closure.  \n\u2022 \nUGX.437,586,015 were transferred and spent from the District Revenue Collection Accounts \ncontrary to World Bank Regulations.  \n\u2022 \nFour years into project implementation, the District Nutrition Action Plan for Bushenyi District \nwas not yet in place contrary to the Project Appraisal Document (PAD) guideline.   \n9 \nUganda Strategic \nAnalysis and \nKnowledge Support \nSystem (USAKSS) \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.259,000,000 (USD.70,000) representing \n47%. Further, the entity remained with unspent balance of UGX.185,282 representing an \nabsorption level of 99.9%.", "metadata": {"page": 133, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "absorption level of 99.9%. \n\u2022 \nI reviewed all 12 out-puts worth UGX. 555,000,000 representing 100% of the total budget and \nnoted that 2 (17%) of the total outputs were not quantified to enable measurement of \nperformance. Further, of the 10 quantified outputs/activities assessed, 4 outputs/activities \nrepresenting 40% were fully implemented; 4 outputs/activities representing 40% were partially \nimplemented while 2 outputs/activities representing 20% were not implemented at all. \n10 \nAgricultural \nTechnology and \nAgri-business \nAdvisory Services \n(ATAAS) Closure \nProject \n \nOpinion \nUnqualified \n\u2022 \nDelayed Project implementation ,some planned activities had not been implemented, hence \nproject  implementation was extended yet again by another six months to 31st December, 2018, \nto allow for completion of activities. \n\u2022", "metadata": {"page": 133, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nUndelivered Vehicles \u2013UGX.246, 592,539.36, the contract was made for 115 vehicles and funds \nfully advanced; only 113 vehicles were delivered as per the receipt documents. Two (2) vehicles \nworth UGX.246,592,539.36 (USD.66,823.44) were not received by the time of this audit in June \n2019. \n\u2022 \nVehicles Not Delivered to Districts but retained at the Ministry, I noted that of the delivered 113 \nvehicles, 7 were retained at the Centre at the expense of the target Local Governments. \n11 \nCoordinating Office \nfor the control of \ntrypanosomiasis  in \nUganda (COCTU) \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.0.296bn representing 3.6%.  Furthermore,", "metadata": {"page": 133, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "the entity remained with unspent balance of UGX.0.036bn representing absorption level of \n99.5%. \n\u2022 \nI sampled 26 out-puts worth UGX.5.185bn representing 100% of the total budget and noted \nthat 1 output/activity representing 3.8% of the total outputs/activities  was not quantified to \nenable measurement of performance.  Furthermore, of the 25 quantified outputs/activities \nassessed, 21 outputs/activities representing 84% were fully implemented; one (1) \noutput/activity representing 4% was partially implemented while 3 outputs/activities \nrepresenting 12% were not implemented at all. \n\u2022 \nOff-budget financing to a tune of UGX.3.114bn was never paid into the consolidated fund \ncontrary to the law.", "metadata": {"page": 133, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "122 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n\u2022 \nShortcomings were noted in the implementation of the provisions in the implementation of staff \nperformance management system of the entity. The gaps identified include non-completion of \nperformance plans, failure to undertake performance appraisals and lack of a client\u2019s charter. \n\u2022 \nOut of the approved 37 staff positions of the entity, 17 (46%) positions have been filled leaving \n20 (54%) positions vacant. \n12 \nUganda Coffee \nDevelopment \nAuthority (UCDA) \n \nOpinion \nUnqualified  \n\u2022 \nThere was a shortfall in releases amounting to UGX6.027bn representing 6%. Furthermore, the \nentity remained with unspent balance of UGX.1.991bn representing an absorption level of 98%.  \n\u2022", "metadata": {"page": 134, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nI sampled 93 outputs/activities worth UGX.80,004,450,000 representing 79% of the total budget \nand noted that 38 (41%) of the total outputs were not quantified to enable measurement of \nperformance. Furthermore, of the 55 quantified outputs/activities assessed, 27 output/activities \nrepresenting 49% were fully implemented, 17 outputs/activities representing 31% were partially \nimplemented while 11 outputs/activities representing 20% were not implemented at all.  \n\u2022 \nThe entity charged wrong expenditure codes resulting into mischarges to a tune of \nUGX.169,708,864. \n\u2022 \nUCDA designed a coffee road map to implement a Presidential directive for the achievement of \nthe 20million bags target by 2020 but this is not in tandem with the strategic plan and thus not \naligned to the National Development Plan.  \n\u2022", "metadata": {"page": 134, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nArrears totalling to UGX.141,249,416,869 remained unsettled at close of the year.  \n\u2022 \nUGX.2,829,112,000 (2.7%) was provided for settlement of domestic arrears despite having \nUGX.106,002,772,000 as outstanding commitments from the previous year.  \n\u2022 \nShortcomings were noted in the implementation of the provisions in the UCDA Human Resource \nManual requirements on staff performance management initiatives. The gaps identified included: \nnon completion of staff performance appraisals, lack of a rewards and sanctions committee and \nlack of a client\u2019s charter.  \n\u2022 \nOut of the 224 approved staff positions, only 130 (58%) positions were filled leaving 94 (42%) \npositions vacant. \n13 \nVegetable Oil \nDevelopment \nProject (VODP)  \n \nOpinion \nUnqualified", "metadata": {"page": 134, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Opinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.8.587 bn representing 13.7%.  Further, the \nentity remained with unspent balance of UGX.2.104 bn representing an absorption level of 96%.  \n\u2022 \nI sampled 49 out-puts worth UGX.59.805 bn representing 94.2% of the total budget and noted \nthat 32 outputs/activities representing 65% were fully implemented; 13 output/activity \nrepresenting 27% was partially implemented while 4 output/activity representing 8% was not \nimplemented at all. \n\u2022 \nThe plan for the project was to acquire a total of 45,200 hectares. However, only 8,166 plantable \nhectares were acquired implying 44% achievement.  \n\u2022 \n3 construction projects worth UGX.1.281 bn undertaken during the financial year were not \nhanded over because they were incomplete and were six months beyond their completion dates.  \n14", "metadata": {"page": 134, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "14 \nCotton \nDevelopment \nOrganisation \n(CDO) \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.1.115bn representing 11%.  Furthermore, \nthe entity remained with unspent balance of UGX.0.004bn representing an absorption level of \n99.95%. \n\u2022 \nI sampled 22 out-puts worth UGX.5.4bn representing 85% of the total budget and noted that \n18 (81%) of the total outputs were not quantified to enable measurement of performance.  \nFurthermore, of the 4 quantified outputs/activities assessed, 1 output/activity representing 25% \nwas fully implemented and 3 outputs/activities representing 75% were partially implemented.  \n\u2022 \nArrears totaling to UGX.317,468,006 remained unsettled at close of the year contrary to Section", "metadata": {"page": 134, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "21(2) of the Public Finance management Act, 2015. \n\u2022 \nCDO procured 8 gin stands at UGX.533,661,905 on 17th April, 2019 to be delivered within six \nmonths. However, the stands had not been delivered at the time of the audit (5/11/2019). \n\u2022 \nShortcomings were noted in the implementation of the provisions in the implementation of staff \nperformance management programmes. The gaps identified include non-completion of \nperformance appraisals, failure to undertake performance appraisals, no quarterly reviews \nundertaken and lack of mechanism to monitor staff attendance.", "metadata": {"page": 134, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "123 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n\u2022 \nOut of the approved staff structure of 36 positions, 31 (86%) positions were filled leaving 5 \n(14%) positions vacant. \n\u2022 \n10 staff had accumulated leave days and were carried forward from year to year contrary to \nChapter 10(iii) of the Staff Regulations & Terms & Conditions of Service \n15 \nDairy Development \nAuthority (DDA) \n \nOpinion \nUnqualified \n\u2022 \nThere was a budget shortfall in releases amounting to UGX.0.985bn representing 14.6%.  \nFurther, the entity remained with unspent balance of UGX.0.022bn representing an absorption \nlevel of 99.6%. \n\u2022", "metadata": {"page": 135, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nI sampled 31 out-puts/activities worth UGX.6.735bn representing 100% of the total budget and \nnoted that 24 (77%) of the total outputs/activities were not quantified to enable measurement \nof performance.  Further, of the 7 quantified outputs/activities assessed, 6 outputs/activities \nrepresenting 83% were fully implemented while 1 output/activity representing 17% was partially \nimplemented.  \n\u2022 \nUGX.50,014,417 was charged to wrong expenditure codes resulting into mischarges. \n\u2022 \nDomestic arrears decreased from UGX.309,523,054 in the previous year to UGX.19,129,932 in \nthe year under review, a decrease of  94%. The arrears remained unsettled at the close of the \nyear. \n\u2022 \nUGX.309,523,054 remained outstanding from the prior year (2017/2018) however, no budget", "metadata": {"page": 135, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "provision was made towards settlement of these arrears in 2018/19.   \n\u2022 \nSettlement of arrears amounting to UGX.290,393,122 was undertaken without allocated budget. \n\u2022 \nMinistry of Finance has not compensated DDA CESS amounting to UGX.8bn despite a presidential \ndirective.  \n\u2022 \n36 DDA Milk collection centres (MCC\u2019s) and properties across the country which are vital in \nachievement of the primary DDA objective were not functioning due to the poor state of the \nproperties. \n\u2022 \nShortcomings were noted in the implementation of the provisions in the circular standing \ninstructions on staff performance management. The gaps identified include failure to fill annual \nperformance plans, failure to appraise staff, no quarterly reviews undertaken, no reports on staff \nattendance and lack of a Rewards and Sanctions Committee. \n\u2022 \nOut of the 140 approved staffing positions, only 65 (45%) positions were filled leaving 75 (55%)", "metadata": {"page": 135, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "positions vacant. \n\u2022 \n32 DDA properties had no land titles while some titles had expired.  \n \nJUSTICE LAW \nAND ORDER \nSECTOR \n \n1 \nJudiciary \nDepartment \n \nOpinion \nQualified \n\u2022 \nJudiciary had a shortfall in releases amounting to UGX. 440,828,691 representing 0.34%. \nFurther, the entity remained with an unspent balance of UGX. 1,192,990,307 representing an \nabsorption level of 99%.  \n\u2022 \nI sampled 55 outputs worth UGX.122.3bn representing 82.7% of the total budget and noted that \n6 (15%) of the total outputs were not quantified to enable measurement of performance.  \nFurther, of the 49 quantified outputs/activities assessed,32 outputs/activities representing 65%", "metadata": {"page": 135, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "were fully implemented; 8 outputs/activities representing 16% were partially implemented while \n9 outputs/activities representing 18% was not implemented at all. \n\u2022 \nFunds amounting to UGX.565,963,983 were irregularly diverted and spent on other activities \nwithout seeking the necessary approvals. \n\u2022 \nDomestic arrears increased by 1.82 billion from UGX. 8,792,728,659 in the previous year to UGX. \n10,616,977,572 in the year under review. The arrears remained unsettled at the close of the \nyear.  \n\u2022 \nInsufficient budget provision of UGX.297,569,059 (3.4%) was made towards the settlement of \nthe domestic arrears totaling to UGX. 8,792,728,659.", "metadata": {"page": 135, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "124 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n\u2022 \nPayments totalling to UGX.1,255,590,187 lacked supported documents such as funds activity \nreports, payees acknowledging receipt and accountability receipts thus remaining unaccounted \nfor.  \n\u2022 \nUGX.103,484,926 was diverted from GoU and JLOS SWAP funds to refund bail claimant\u2019s lost \nmoney and no evidence was provided to show that the funds been refunded or recovered from \nthe responsible officers.   \n\u2022 \nA sum of UGX. 237,067,539 was ineligibly expensed on the Registrar High Court Account to cater \nfor activities like Rent for Magistrate Court, inspection of various courts by the accounts section, \nburial expenses, IFMS and BBS connect activities, allowances for board of survey, operation", "metadata": {"page": 136, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "funds for other courts and purchase of a carpet for Anti-corruption Court. \n\u2022 \nA sum of UGX. 84,035,500 paid to officers for various activities from Registrar High Court lacked \nnecessary support documents such as activity reports and accountability receipts. \n\u2022 \nPayment vouchers worth UGX. 320,947,170 paid to various officers and Companies, from the \nRegistrar High Court account during the financial year under review were missing \n\u2022 \nShortcomings were noted in the implementation of the provisions in the circular standing \ninstructions on staff performance management. The gaps identified include non-completion of \nPerformance Agreements and performance plans, no quarterly reviews undertaken, no \nperformance improvement plans prepared, non-submission of reports on Performance \nAgreements, Performance Appraisals, Performance Improvement Plans to MoPS and lack of \ncharter. \n\u2022 \nA sum of UGX.19,339,717,779 incurred on allowances to staff, fuel, stationery, inland travels,", "metadata": {"page": 136, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "facilitating of court operations and sessions was inappropriately budgeted and charged under \ncode 221006 for commissions and related charges. \n\u2022 \nA trend analysis of the case backlogs showed an upward movement from 155,185 cases in the \nprevious year to UGX. 171,743 cases in the year under review representing 10.6 % increment.  \n\u2022 \nA sum of UGX.237,067,539 was ineligibly expensed on the Registrar High Court Account to cater \nfor activities not related to the operations of Registrar High Court Kampala such as Rent for \nMagistrate Court, inspection of various courts by the accounts section, burial expenses, IFMS \nand BBS connect activities, allowances for board of survey, operation funds for other courts and \npurchase of a carpet for Anti-corruption Court.   \n2 \nUganda Police \nForce \n \nOpinion \nUnqualified \n\u2022", "metadata": {"page": 136, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Unqualified \n\u2022 \nI sampled 126 out-puts worth UGX.518.9bn representing 68% of the total budget and noted \nthat 10 (8%) of the total outputs were not quantified to enable measurement of performance.  \nFurther, of the 116 quantified outputs/activities assessed,42 outputs/activities representing \n36.2% were fully implemented; 27 outputs/activities representing 23.3% was partially \nimplemented while 47 outputs/activities representing 40.5% was not implemented at all. \n\u2022 \nFunds amounting to UGX.24,454,146,061 were irregularly diverted and spent on other activities \nwithout seeking the necessary approvals. \n\u2022 \nDomestic arrears increased (by 5.45Bn from UGX. 161,047,166,761 in the previous year to \nUGX.166,502,750,728 in the year under review. The arrears remained unsettled at the close of", "metadata": {"page": 136, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "the year. \n\u2022 \nShortcomings were noted in the implementation of the provisions in the circular standing \ninstructions on staff performance management. The gaps identified include non-completion of \nPerformance Agreements, no quarterly reviews undertaken, no performance improvement plans \nprepared, non-submission of reports on Performance Agreements, Performance Appraisals, \nPerformance Improvement Plans to MoPS and lack of mechanism to monitor staff attendance. \n\u2022 \nCourt Awards Arrears stood at UGX.890,624,226. A budget provision of only UGX.300,000,000 \nwas made towards settlement of the outstanding arrears. UPF does not recognize accrued \ninterest. Also, no budget provision was made for the settlement of any accrued interest.  \n\u2022 \nUganda Police lacks a rental management policy. Thus, procurement of up to 440 rental premises \nduring the year were not guided by the rent policy. Neither were the places included in the \nprocurement plan for the year.", "metadata": {"page": 136, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "125 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n\u2022 \nOver the last four years, the UPF fleet size has grown by 56.2% to 2,190 while the fuel budget \nhas reduced by 56.1%. Over the same period the vehicle maintenance budget has reduced by \n21.8%. As a result the number of inefficient and broken down vehicles has increased. In addition, \nthe police does not have an approved policy for managing the fleet.  \n\u2022 \nOn investigations of crime, over a five year period UPF has only managed to investigate 60% or \n755,342 reported cases out of a total number reported cases over the same period of 1,251,344. \nThis is because the case load per investigator at 1:45 is above the recommended case load of \n1:12 \n\u2022", "metadata": {"page": 137, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "1:12 \n\u2022 \nPart of the police land was given to the United Nations African Institute (UNAFRI), a UN agency \nfor crime prevention and the Treatment of Offenders. UNAFRI has had limited impact and \nprovided no support to the Uganda Police in the areas of crime prevention or the treatment of \noffender. In addition, the land in question has now been leased to third party tenants. \n\u2022 \nUPF owns a total 825 parcels of land of different sizes in the different parts of the country. Of \nthese only 230 (28%) pieces were titled, 187 (23%) pieces were surveyed while 408 (49%) \npieces were not surveyed or titled. In FY2018/2019, UPF constructed on 7 parcels of land in the \nyear, which did not have titles, thus risking the loss of such land in case of disputes.  \n3 \nMinistry of Justice \n& Constitutional \nAffairs \n \nOpinion \nUnqualified", "metadata": {"page": 137, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Opinion \nUnqualified  \n\u2022 \nOut of the projected NTR collections of UGX.2,658,490,000, only UGX.662,462,293 was collected \nrepresenting underperformance of 75%. \n\u2022 \nMoJCA remained with unspent balance of UGX.1,339,363,412 representing an absorption level \nof 99%.  \n\u2022 \nI reviewed 19 out-puts worth UGX.138.95 billion representing 100% of the total budget and \nnoted that 5 outputs (21.7%) of the total outputs were not quantified to enable measurement \nof performance.  Further, of the 14 quantified outputs/activities assessed,11 outputs/activities \nrepresenting 79% were fully implemented; 3 (three) outputs/activities representing 21% was \npartially implemented. \n\u2022 \nFunds amounting to UGX.109,352,240 were irregularly diverted and spent on other activities", "metadata": {"page": 137, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "without seeking the necessary approvals. \n\u2022 \nDomestic arrears decreased by 106.6 billion from UGX.663,992,322,002 in the previous year to \nUGX.557,388,423,406 in the year under review. The arrears amounting UGX.557,388,423,406 \nremained unsettled at the close of the year. \n\u2022 \nCourt Awards and Compensation arrears stood at UGX.655,134,362,209 and a budget provision \nof only UGX.178,960,025,475 was made towards settlement of the outstanding arrears.    \n\u2022 \nCourt awards and compensation interest totalling to UGX.183,732,740,689 with interest rates \nranging from 6% to 30% per annum has accumulated over the years. \n\u2022 \nShortcomings were noted in the implementation of the provisions in the circular standing", "metadata": {"page": 137, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "instructions on staff performance management. The gaps identified include non-completion of \nPerformance plans, no quarterly reviews undertaken, no performance improvement plans \nprepared, non-submission of reports on Performance Agreements, Performance Appraisals, \nPerformance Improvement Plans to MoPS and Absenteeism. \n4 \nUganda Human \nRights Commission \n \nOpinion \nUnqualified \n\u2022 \nUHRC budgeted to collect revenue of UGX.54,760,000 however, only UGX.5,750,000 was \ncollected representing an underperformance of 90% of the target. \n\u2022 \nUHRC received off-budget financing from development partners to a tune of UGX.6,161,458,988 \nwhich was never paid into the consolidated fund as required by the law. \n\u2022 \nThe entity remained with unspent balance of UGX.1.679 billion representing an absorption level \nof 92%.  \n\u2022", "metadata": {"page": 137, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nI reviewed all the 12 out-puts worth UGX.20.225 billion representing 100% of the total budget \nand noted that 6 (six) outputs/activities representing 50% were fully implemented, and 6(six) \noutputs representing 50% were partially implemented. \n\u2022 \nOut of 11 outputs analysed, 8 outputs were inaccurately reported. \n\u2022 \nFunds amounting to UGX.98,926,293 were irregularly diverted and spent on other activities \nwithout seeking the necessary approvals.", "metadata": {"page": 137, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "126 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n\u2022 \nDomestic arrears decreased by 58% from UGX UGX. 3,910,443,177 in the previous year to \nUGX.1,650,152,463 in the year under review. The arrears remained unsettled at the close of the \nyear. \n\u2022 \nSettlement of arrears amounting to UGX.1,621,318,592 outstanding from prior year (2017/18) \nwere undertaken without allocated budget. \n\u2022 \nOut of 1736 cases, only 63 (3.6%) were fully investigated and disposed off during the year \ntranslated in underperformance of 96.4%.  \n\u2022 \nShortcomings were noted in the implementation of the provisions in the circular standing \ninstructions on staff performance management. The gaps identified include non-completion of", "metadata": {"page": 138, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Performance Agreements, no quarterly reviews undertaken, no performance improvement plans \nprepared, non-submission of reports on Performance Agreements, Performance Appraisals, \nPerformance Improvement Plans to MoPS and delayed handling of disciplinary cases.  \n5 \nUganda \nRegistrations \nServices Bureau \n(URSB) \u2013 \nOPERATIONS \n \nOpinion \nUnqualified \n\u2022 \nThe URSB -Operations remained with unspent balance of UGX.953,278,449 representing an \nabsorption level of 96.4%.  \n\u2022 \nI reviewed the 26 outputs with a total budget of UGX.26,530,312,307 implemented by the entity \nrepresenting 100% of the total budget and noted that 6 (23.1%) of the total outputs were not \nquantified to enable measurement of performance.  Further, of the 20 quantified outputs", "metadata": {"page": 138, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "assessed, 9 outputs representing 34.6% were fully implemented; 2 outputs representing 7.7% \nwas partially implemented while 2 outputs representing 7.7% was not implemented at all while \n7 outputs representing 27% were implemented on non-key deliverables. \n\u2022 \nDomestic arrears decreased by 66.5% from UGX.1,941,423,697 in the previous year to \nUGX.650,085,882 in the year under review. Payables, worth UGX.479,457,486 were incurred \nwithout Parliamentary approval.  \n\u2022 \nA budget provision of only UGX.174,520,348 was made towards the settlement of domestic \narrears reported as UGX.1,941,423,697 as at the close of the prior year.  \n\u2022 \nURSB has done much to ensure that the staff performance management programmes are \nimplemented. However, the entity does not have a substantive reward and sanctions committee", "metadata": {"page": 138, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "in place. \n\u2022 \nOut of total number of 332 staff required, only 149 positions (45%) had been filled leaving a \nbalance of 183 positions (55%) vacant.  \n6 \nUganda \nRegistration \nServices Bureau \n(URSB) \u2013 \nLIQUIDATION \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.552,004,536 representing 24%. Further, the \nentity remained with an unspent balance of UGX.714,656,131 representing an absorption level \nof 59%.  \n\u2022 \nI reviewed 9 outputs worth UGX.2,284,200,400 representing 100% of the total budget and noted \nthat 6 outputs representing 67% of the total outputs were not quantified to enable measurement \nof performance. Furthermore, of the 3 quantified outputs assessed, no output was fully", "metadata": {"page": 138, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "implemented, 1 output representing 33% was partially implemented while 2 outputs \nrepresenting 67% were not implemented at all. \n\u2022 \nURSB reported receivables amounting to UGX.6,252,764,629 brought forward from 2016/17 \nfinancial year and their recoveries appear remote.  \n7 \nDirectorate of \nCitizenship  and \nImmigration \nControl (DCIC) \n \nOpinion \nUnqualified \n \n\u2022 \nDCIC did not budget for all revenue sources although the entity collected 116% of the target. \nManagement regretted the omission.  \n\u2022 \nDCIC had a shortfall in releases amounting to UGX.1,432,847,759 representing 1.3%. Further, \nthe entity remained with unspent balance of UGX.5,516,448,137 representing an absorption level \nof 94.54%.  \n\u2022", "metadata": {"page": 138, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nI sampled 160 outputs worth UGX.107.98bn representing 100% of the total budget and noted \nthat 59 (36.9%) of the total outputs were not quantified to enable measurement of performance.  \nFurther, of the 101 quantified outputs/activities assessed, 62 outputs/activities representing 61% \nwere fully implemented; 20 output/activity representing 20% was partially implemented while \n19 output/activity representing 19% was not implemented at all.", "metadata": {"page": 138, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "127 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n\u2022 \nFunds amounting to UGX151,644,173 were irregularly diverted and spent on other activities \nwithout seeking the necessary approvals. \n\u2022 \nDomestic arrears increased (by 14.9% from UGX. 8.858bn in the previous year to UGX. 10.182bn \nin the year under review. The arrears remained unsettled at the close of the year. \n\u2022 \nShortcomings were noted in the implementation of the provisions in the circular standing \ninstructions on staff performance management. The gaps identified include non-completion of \nPerformance Agreements, no quarterly reviews undertaken, no performance improvement plans \nprepared, non-submission of reports on Performance Agreements, Performance Appraisals, \nPerformance Improvement Plans to MoPS and lack of mechanism to monitor staff attendance. \n\u2022", "metadata": {"page": 139, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nDCIC owns several parcels situated in Ntoroko, Afogi, Oraba, Ngomoromo and Sabagoro which \nare not surveyed, and thus risk being encroached on by squatters. DCIC land in areas such as \nOpot pot, Kizinga and Mpondwe is surveyed but not titled. \n\u2022 \nOut of 673 approved staff positions, only 562 positions are filled leaving 111 positions vacant \nrepresenting 16% vacancy rate. A number of officers are in acting position. \n\u2022 \nDCIC approved Organization structure lacks critical functions such as the Human resource \nmanagement and development function, Finance and Administration function, Internal Audit \nfunction, and departments of ICT and Fleet management which support the functions of the \nOffice of the Director.  \n\u2022 \nA contract signed in Euros by DCIC lacked a waiver from the Minister to enter into a foreign \ncurrency designated contract. \n\u2022 \nThere is no provision for payment of withholding tax in the above contract.", "metadata": {"page": 139, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nUGX.647,638,049, was incurred as incidental charges by Government instead of the company \nand are therefore considered nugatory.  \n\u2022 \nUGX.197,520,700 were not adequately supported and are therefore recoverable.  \n\u2022 \n3 IT systems to manage the immigration function (entry and exit of migrants) were not \ninterconnected to enable seamless sharing of information. This may result into revenue leakages \nand entry of illegal immigrants.  \n\u2022 \nDespite having a number of ICT systems, DCIC is affected by lack of an IT management policy, \ndesignated IT Department, shortage of staff with technical IT skills, the use of several \nstandalone/non-integrated databases, and the outsourcing of critical IT management functions \nsuch as the management of the IT databases holding immigration information. \n8 \nUganda Prisons \nService \n \nOpinion \nUnqualified \n\u2022", "metadata": {"page": 139, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Unqualified \n\u2022 \nUganda Prison Service under collected  Non-Tax Revenue by UGX.10.977bn. Out of the budgeted \nrevenue of UGX.26,860bn, only UGX.15.882bn, was collected representing the performance of \nonly 59.1% of the target.  \n\u2022 \nThere was a shortfall in releases amounting to UGX. 24.468bn representing 9.4%. Further, the \nentity remained with an unspent balance of UGX. 64.151bn representing an absorption level of \n99.9%.  \n\u2022 \nI assessed 104 outputs with a total budget of UGX. 261.613bn and noted that 18 (17.3%) of the \ntotal outputs were not quantified to enable measurement of performance.  Further, of the 86 \nquantified outputs/activities assessed, 57 outputs/activities representing 66% were fully", "metadata": {"page": 139, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "implemented; 26 outputs/activities representing 30% were partially implemented while 3 \noutputs/activities representing 4% were not implemented at all.  \n\u2022 \nDomestic arrears decreased by UGX.10.261bn from UGX. 76.889bn in the previous year to UGX. \n66.627bn in the year under review. The arrears remained unsettled at the close of the year. \n\u2022 \nSettlement of arrears amounting to UGX.46.922bn outstanding from the prior year (2017/18) \nwere undertaken outside the allocated budget. \n\u2022 \nUPS did not budget for court awards amounting to UGX.99,000,000 whose judgements were \nmade in the FY 2017/18. \n\u2022 \nShortcomings were noted in the implementation of the provisions in the circular standing \ninstructions on staff performance management. The gaps identified include non-completion of \nPerformance Agreements, no performance plans prepared, no performance appraisals \ncompleted, no quarterly performance reviews undertaken, no performance improvement plans", "metadata": {"page": 139, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "128 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \nprepared, no mechanism for monitoring staff attendance, non-submission of reports on \nabsenteeism, no clear timelines for conclusion of disciplinary cases, no clear and independent \nrewards and sanctions committee and non-submission of reports on discipline to ministry of \npublic service.  \n\u2022 \nA number of service delivery gaps were noted such as overcrowding in prisons stations, poor \nsanitation in stations using the bucket system in stations with uniports and overstay on remand.  \n\u2022 \nA number of weaknesses in management of Prisons land were noted including failure survey and \ntitle all prison land, disputes regarding ownership of Prison land, as well as land encroachment.  \n\u2022 \nUganda Prisons has been implementing a Human Resources Management Information system \nsince FY2016/17. However, it is noted that todate the upload of staff information and records is", "metadata": {"page": 140, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "yet to be completed. Also the majority of systems users are unable to use the system because \nuser-roles have not yet been assigned. In addition, a number of critical modules such as \ndocument \nstorage \nthat \nsupport \nthe \nupload \nof \nattachments \nand \ndocuments, \ntimesheet/attendance management, performance management, discipline and transfers are not \nyet operational. \n9 \nCentres for Disease \nControl and \nPrevention (CDC) \n \nOpinion \nUnqualified \n\u2022 \nThere was inaccurate financial reporting in expenditure recorded in the Accounting system and \nexpenditure reported in the quarterly financial reports. \n\u2022 \nI noted overall budget performance of 81% for the eighteen months. \n\u2022 \nI noted late submission of quarterly reports apart from the first quarter. \n\u2022", "metadata": {"page": 140, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nFollow up of prior year audit matters indicted that issues such as ineligible costs on VAT returns, \ninaccurate financial reporting, late submission of reports, realized foreign exchange was partially \nimplemented. \n10 \nNational \nIdentification and \nRegistration \nAuthority (NIRA) \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.8.4 billion representing 15.8%. Further, the \nentity remained with an unspent balance of UGX.0.75 billion representing an absorption level of \n98.3%.  \n\u2022 \nI reviewed 54 outputs worth UGX.53 billion, representing 100% of the total budget and noted \nthat 15 (27.8%) of the total outputs were not quantified to enable measurement of performance.  \nFurther, of the 39 quantified outputs/activities assessed, 23 outputs/activities representing 59%", "metadata": {"page": 140, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "were fully implemented; 11 outputs/activities representing 28% were partially implemented \nwhile 5 outputs/activities representing 13% were not implemented at all. \n\u2022 \nFunds amounting to UGX.1.55 billion were irregularly diverted and spent on other activities \nwithout seeking the necessary approvals. \n\u2022 \nDomestic arrears increased by 103% from UGX.1.43 billion in the previous year to UGX.2.92 \nbillion in the year under review. The arrears remained unsettled at the close of the year. \n\u2022 \nSettlement of arrears amounting to UGX.1.43 billion outstanding from the prior year (2017/18) \nwas undertaken without an allocated budget. \n\u2022 \nShortcomings were noted in the implementation of the provisions in the NIRA Human Resources \nPolicy Manual and policy on staff performance management. The gaps identified include failure \nto develop performance plans for all staff, delays in completion of staff performance appraisals,", "metadata": {"page": 140, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "failure to properly document staff performance improvement plans, failure to consolidate and \nreport information on staff attendance and failure to report various aspects of staff performance \nmanagement to the board in a timely manner.  \n\u2022 \nNIRA paid various suppliers without recovering with or remitting WHT amounting to \nUGX.100,400,801.  \n\u2022 \nThe process of transition from a project under DCIC to NIRA is not yet complete due to delays \nin registering and valuing assets transferred during the transition, failure to regularise the \nappointment of project staff, and the failure to settle outstanding liabilities incurred under the \nproject.  \n\u2022 \nNIRA has a significant backlog of over 600,000 applications yet to be processed, with some \napplications taking as long as six months before processing.", "metadata": {"page": 140, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "129 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n\u2022 \nProcessing time for a single application between application and printing of IT is on average six \nmonths (180 days), which is higher than the 60 days provided for under the registration of \npersons regulations 2015.  \n\u2022 \nThere has been slow progress in registering all citizens. Only 15 million Ugandans have been \nissued with national IDs out of the national population of over 40 million citizens.  \n\u2022 \nThe entity is faced with significant IT challenges. For example, NIRA does not have an approved \nIT continuity or disaster recovery plan, or disaster recovery site, has not documented procedures \nto be followed in case of emergencies regarding the IT , has no clear maintenance guidelines \nfor IT equipment and does not have a risk management strategy for IT.  \n11 \nUganda Law \nReform \nCommission \n(ULRC)", "metadata": {"page": 141, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "(ULRC) \n \nOpinion \nQualified \n \n\u2022 \nULRC had a shortfall in releases amounting to UGX. 1,500,000,000 representing 10%. Further, \nthe entity remained with unspent balance of UGX. 3,716,923,811 representing an absorption \nlevel of 72%. \n\u2022 \nI sampled 24 outputs worth UGX.13.9 billion representing 93.8% of the total budget and noted \nthat 18 (75%) of the total outputs were not quantified to enable measurement of performance.  \nFurther, of the 6 quantified outputs/activities assessed, 1 output representing 16.7% was fully \nimplemented; 2 outputs/activities representing 33.3% was partially implemented while 3 \noutputs/activities representing 50% were not implemented at all. \n\u2022 \nThe Commission\u2019s annual performance reports were incorrect and inaccurate. Out of a total of", "metadata": {"page": 141, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "9 outputs analysed, the completion status reported for 6 outputs were inaccurate.  \n\u2022 \nFunds amounting to UGX.59,603,199 were irregularly diverted and spent on other activities at \ncode level without seeking the necessary approvals and UGX.1,103,837,000 was diverted from \nthe programs on which it was budgeted and spent on other programs without seeking and \nobtaining the necessary approvals.  \n\u2022 \nShortcomings were noted in the implementation of the provisions in the circular standing \ninstructions on staff performance management. The gaps identified include partial completion of \nPerformance appraisals and no quarterly reviews undertaken, no performance improvement \nplans prepared, non-submission of reports on Performance Appraisals and Quarterly \nPerformance Review reports and Improvement Plans to MoPS.  \n\u2022 \nThe commission has an approved structure of 82 positions with 58 (71%) positions filled leaving \na gap of 24 (29%) positions vacant. The critical vacant positions include; Accountant, Senior", "metadata": {"page": 141, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Legal Officer, Legal Officer, Senior Human Resource Officer among others.   \n12 \nOffice of the \nDirector of Public \nProsecutions \n(ODPP) \n \nOpinion \nUnqualified \n \n \n\u2022 \nODPP did not set target against which the NTR performance could be measured despite collecting \nUGX.12,350,000 during the financial year 2018/2019. \n\u2022 \nThe entity remained with unspent balance of UGX.884,297,282 representing absorption level of \n97.4%.  \n\u2022 \nI reviewed the 19 outputs with a total budget of UGX.34,549,244,997 implemented by the entity \nduring the financial year, representing 100% of the total budget and noted that 9 (47%) of the \ntotal outputs were not quantified to enable measurement of performance. Further, of the 10", "metadata": {"page": 141, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "quantified outputs/activities assessed, 4 outputs/activities representing 40% were fully \nimplemented; 6 output/activity representing 60% was partially implemented. \n\u2022 \nFunds amounting to UGX.84,659,759 were irregularly diverted and spent on other activities \nwithout seeking the necessary approvals. \n\u2022 \nDomestic arrears decreased (by 54.4% from UGX. 332,526,489 in the previous year to \nUGX.151,366,693 in the year under review. The arrears remained unsettled at the close of the \nyear.  \n\u2022 \nSettlement of arrears amounting to UGX.21,999,632 outstanding from prior year (2017/18) were \nundertaken without allocated budget. \n\u2022 \nShortcomings were noted in the implementation of the provisions in the circular standing \ninstructions on staff performance management. The gaps identified include non-completion of \nPerformance Agreements, no quarterly reviews undertaken, no performance improvement plans \nprepared, non-submission of reports on Performance Agreements, Performance Appraisals,", "metadata": {"page": 141, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "130 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \nPerformance Improvement Plans to MoPS, delayed handling of disciplinary cases and expired \nclient charter.   \n\u2022 \nOut of total number of 1334 staff required, only 518 positions (39% of the approved structure) \nhad been filled as at 30th June 2019 and 816 positions (61% of the approved structure) remained \nvacant.  \n13 \nLaw Development \nCentre (LDC) \n \nOpinion \nUnqualified \n\u2022 \nLDC budgeted to collect NTR of UGX.8.300bn but only UGX.7.820bn was collected. The entity \ndid not remit UGX.0.427bn of the collected funds to the consolidated fund. \n\u2022", "metadata": {"page": 142, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nThere was a shortfall in releases amounting to UGX.136,279,456 representing 0.8%. Further, \nthe entity remained with unspent balance of UGX.64,234,414 representing absorption level of \n99.6%.  \n\u2022 \nLDC received off-budget financing from development partners to a tune of UGX.135,704,323 \nwhich was never paid into the consolidated fund as required by the law.  \n\u2022 \nI reviewed 16 out-puts worth UGX.16.8bn representing 100% of the total budget and noted that \n1 (6%) of the total outputs were not quantified to enable measurement of performance.  Further, \nof the 15 quantified outputs/activities assessed, 10 outputs/activities representing 67% were \nfully implemented; 4 output/activity representing 27% were partially implemented while 1 \noutput/activity representing 7% was not implemented at all. \n\u2022", "metadata": {"page": 142, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nFunds amounting to UGX.141,466,716 were irregularly diverted and spent on other activities \nwithout seeking the necessary approvals. \n\u2022 \nDomestic arrears decreased (by 31%) from UGX.1,295,479,416 in the previous year to UGX. \n893,498,165 in the year under review. The arrears remained unsettled at the close of the year. \n\u2022 \nShortcomings were noted in the implementation of the provisions in the circular standing \ninstructions on staff performance management. The gaps identified include non-completion of \nPerformance Appraisals on time, no quarterly reviews undertaken, non-submission of \nPerformance Appraisals reports to MoPS, lack of mechanism to monitor staff attendance and a \nclient charter without a period limit to enable review of its relevance. \n14 \nJudicial Service \nCommission (JSC) \n \nOpinion \nUnqualified", "metadata": {"page": 142, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Opinion \nUnqualified \n\u2022 \nThe entity remained with an unspent balance of UGX. 29,183,427 representing an absorption \nlevel of 99.7%.  \n\u2022 \nI reviewed 12 planned outputs with a budget of UGX.10.3bn, representing 100% of the total \nbudget and noted that 3 outputs (25%) of the total outputs were not quantified to enable \nmeasurement of performance.  Further, from the 9 quantified outputs assessed, 6 outputs \nrepresenting 66.7% were fully implemented and 3 output representing 33.3% was partially \nimplemented.  \n\u2022 \nA sum of UGX.88,191,239 was irregularly diverted and spent on other activities without seeking \nthe necessary approvals. \n\u2022 \nShortcomings were noted in the implementation of the provisions in the circular standing \ninstructions on staff performance management. The gaps identified include non-completion of", "metadata": {"page": 142, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Performance Agreements, lack of performance improvement plans and Performance Appraisals.  \n\u2022 \nJSC had an approved structure of 115 staff out of which only 92 positions (80%) was filled \nleaving a balance of 23 positions (20%). \n15 \nDirectorate of \nGovernment \nAnalytical \nLaboratories \n(DGAL) \n \nOpinion \nUnqualified \n \n\u2022 \nDGAL had shortfall in releases amounting to UGX.4,392,771,545 representing 19% shortfall. \nFurther, the entity remained with unspent balance of UGX. 433,975,535 representing an \nabsorption level of 98%. \n\u2022 \nI sampled 71 outputs worth UGX. 23.1billion representing 100% of the total budget and noted \nthat 39(54.9%) of the total outputs were not quantified to enable measurement of performance.", "metadata": {"page": 142, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Further, of the 32 quantified outputs/activities assessed, 21 outputs/activities representing \n66.0% were fully implemented; 6 (six) outputs/activities representing 19% were partially \nimplemented while 5 (five) outputs/activities representing 16% were not implemented at all. \n\u2022 \nFunds amounting to UGX.68,450,611 were irregularly diverted and spent on other activities \nwithout seeking the necessary approvals.", "metadata": {"page": 142, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "131 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n\u2022 \nDuring the year, I noted that DGAL analyzed 87.3% or 2247 cases out of 2573 applications \nreceived. The backlog cases yet to be investigated, which stands at 3,492 has reduced by 37% \nfrom the previous year. \n\u2022 \nShortcomings were noted in the implementation of the provisions in the circular standing \ninstructions on staff performance management. The gaps identified include non-completion of \nPerformance plans, no quarterly reviews undertaken, no performance improvement plans \nprepared, non-submission of reports on Performance Agreements, Performance Appraisals, \nPerformance Improvement Plans to MoPS, Absenteeism. \n\u2022 \nDGAL structure provides for 124 positions out of which 58 are filled resulting in a shortfall of 66 \n(representing 53% of the establishment).  Key positions of Commissioner, Assistant", "metadata": {"page": 143, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Commissioner, Principal and Senior Government Analysists were vacant at the year end. \n16 \nMinistry of Internal \nAffairs (MIA) \n \nOpinion \nUnqualified \n\u2022 There was a shortfall in releases amounting to UGX.0.964 billion representing 3.3%. Further, the \nentity remained with unspent balance of UGX.0.584 billion representing an absorption level of \n98%.  \n\u2022 I sampled 131 outputs worth UGX.22.6 billion representing 79% of the total budget and noted \nthat 34 (26%) of the total outputs were not quantified to enable measurement of performance.  \nFurther, of the 97 quantified outputs/activities assessed, 63 outputs/activities representing 65% \nwere fully implemented; 28 outputs/activities representing 29% were partially implemented while \n6 outputs/activities representing 6% were not implemented at all.", "metadata": {"page": 143, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 A sum of UGX.219,380,189 paid out as honoraria and retainer to members of the police council \nwas inappropriately budgeted for and charged under code 221006 for commissions and related \ncharges. \n\u2022 The Ministry made payments of UGX.375,691,638 into staff personal accounts for undertaking \nvarious activities and in some instances to pay suppliers contrary to the provisions in the Treasury \nAccounting Instructions.  \n\u2022 The Ministry procured stationery items and motor-vehicle repairs and services and other related \nsupplies from different suppliers worth UGX.539,289,212 without framework contracts. \n\u2022 Shortcomings were noted in the implementation of the provisions in the circular standing \ninstructions on staff performance management. The gaps identified include non-completion of \nPerformance Agreements by some staff, no quarterly reviews undertaken, no performance \nimprovement plans prepared by some staff, non-submission of reports on Performance \nAgreements, Performance Appraisals, and Performance Improvement Plans to MoPS.", "metadata": {"page": 143, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 311 positions out of which 120 are filled resulting in a shortfall of 191 (representing 61%). Audit \nnoted that critical positions such as Assistant Commissioner Community Service, Procurement \nOfficer, Principal Internal Auditor and a number of probation officers were vacant at the year-end.  \n17 \nAmnesty \nCommission  \n \n \nOpinion \nUnqualified \n\u2022 Amnesty commission had a shortfall in releases amounting to UGX.738,741,155 representing 11%.  \n\u2022 I sampled 24 out-puts worth UGX.6.6 billion representing 100% of the total budget and noted that \n8 (33%) of the total outputs were not quantified to enable measurement of performance.  Further, \nof the 16 quantified outputs/activities assessed, 10 outputs/activities representing 63% were fully \nimplemented; 6 output/activity representing 37% was partially implemented. \n18 \nJustice, Law & \nOrder Sector \nProject", "metadata": {"page": 143, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Project \n \nOpinion \nUnqualified \n \n\u2022 Out of the budgeted revenue of UGX 110,115,668,626, only UGX. 93,185,801,198 was disbursed \nto the respective beneficiary institutions representing underperformance of 15.4%. \n\u2022 The Sector remained with an unspent balance of UGX. 27,371,501,905 representing an absorption \nlevel of 71.2%.  \n\u2022 I reviewed 582 outputs worth UGX.101.45 billion, representing 99.1% of the available funds and \nnoted that 26 outputs (4.46%) of the total outputs were not quantified to enable measurement of \nperformance.  Further, of the 556 quantified outputs/activities assessed, 298 outputs/activities \nrepresenting 53.6% were fully implemented; 147 outputs/activities representing 26.44% were \npartially implemented, and 111 outputs/activities representing 19.96% were not implemented at \nall.", "metadata": {"page": 143, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "132 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n\u2022 Funds amounting to UGX. 120,000,000 were irregularly diverted by DCIC and spent on another \nactivity without seeking the necessary approvals. \n\u2022 Payments amounting to UGX. 964,565,970 made to various beneficiaries for the execution of \nsector activities still lacked necessary support documents. \n\u2022 Uganda Prisons Services entered into multi-year contracts totaling to UGX. 24,126,064,939 without \nParliamentary approval. Besides, the contracts may not have been included in the Medium Term \nExpenditure Framework.  \n \nPUBLIC \nADMINISTRATIO\nN SECTOR \n \n1 \nUganda Embassy \nin Rome \n \nOpinion \nUnqualified", "metadata": {"page": 144, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Opinion \nUnqualified \n\u2022 Out of the budgeted NTR of UGX.672,371,000 for the year 2018/19, only UGX.131,992,133 was \ncollected representing performance of only 19% of the target. \n\u2022 Domestic arrears of UGX.444,530,836 from the previous year remained unsettled at the close of \nthe year. \n\u2022 Settlement of arrears amounting to UGX.206,862,019 from the prior year (2017/18) was \nundertaken without allocated budget. \n\u2022 The Embassy is involved in four court cases with a contingent liability of UGX.1,189,468,070. \n\u2022 Euros.5,336.81 (UGX.22,554,639) remained unaccounted for at the time of audit. \n\u2022 The Embassy lacks budgetary allocations for furniture and security at the Chancery and Official \nresidence.", "metadata": {"page": 144, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "residence. \n\u2022 Euro.18,181.81 (UGX.76,840,693) in respect of Education Allowances was paid directly to \nbeneficiaries instead of Education Institutions contrary to Public Service Standing Orders. \n\u2022 Euros.114,904.59 (UGX.485,614,374) was allegedly transferred to the Embassy in error over and \nabove its 2nd quarter release of the financial year 2018/2019. The Mission subsequently remitted \nthe funds to a Treasury Holding Account number 003300328000012 for Missions abroad but the \nfunds were never acknowledged by the Ministry of Finance, Planning and Economic Development. \n\u2022 Euros.116,990.00 (UGX.494,427,818) was paid as rent during the year under without consultation \nand authorization from the Permanent Secretary Ministry of Foreign Affairs. \n\u2022 Shortcomings were noted in the implementation of the provisions in the circular standing \ninstructions on staff performance management. The gaps identified include non-completion of", "metadata": {"page": 144, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Performance Agreements, no quarterly reviews undertaken, no performance improvement plans \nprepared, non-submission of reports on Performance Agreements, Performance Appraisals, \nPerformance Improvement Plans to MoPS and lack of mechanism to monitor staff attendance. \n2 \nUganda Embassy \nin Riyadh \n \nOpinion \nQualified \n\u2022 \nFunds to a tune of UGX.305,007,954 that was misappropriated has been outstanding and has \nbeen kept in the Embassy records since 2012 despite Auditor General\u2019s recommendation to have \nit written off in line with PFMA. The figure distorts the Embassy\u2019s reporting mechanism. \n\u2022 \nThe Embassy remained with unspent balance of UGX.0.044bn representing an absorption level \nof 99.8%. \n\u2022 \nOut of the 3 quantified outputs assessed, 1 output representing 33% was fully implemented \nwhile 2 outputs representing 67% were partially implemented.  \n\u2022", "metadata": {"page": 144, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nShortcomings were noted in the implementation of the provisions in the circular standing \ninstructions on staff performance management. The gaps identified include non-completion of \nPerformance Agreements by 1 staff member, failure to develop performance plans, non-\ncompletion of performance appraisals, no quarterly reviews undertaken, non-completion of \nperformance improvement plans, and non-submission of reports on Performance Agreements, \nPerformance Appraisals and Performance Improvement Plans to MoPS. \n\u2022 \nThe embassy paid UGX.64,869,991 in respect of educational allowances direct to its officials \ninstead of their respective educational institutions or schools contrary to PSSO.  \n3 \nUganda Embassy \nin Berlin \n \n\u2022 \nFunds to a tune of Euro.30,111.52 (approximately UGX.126,573,473) were diverted and charged \nwrong expenditure codes.", "metadata": {"page": 144, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "133 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \nOpinion \nUnqualified \n\u2022 \nOut of the warrants of UGX.5.187bn, UGX.5.102bn was spent by the Embassy resulting into \nunspent balance of UGX.0.084bn representing an absorption level of 98%. The Embassy planned \nto achieve its deliverables through the implementation of 9 outputs. I sampled all the \noutputs/activities and noted that out of the 9 quantified outputs/activities assessed, 5 \noutputs/activities representing 56% were fully implemented while 4 outputs/activities \nrepresenting 44% were partially implemented. At end of the financial year, the Embassy had a \nsum of UGX. 80,830,255 on the expenditure account due to the consolidated fund. \n\u2022 \nShortcomings were noted in the implementation of the provisions in the circular standing", "metadata": {"page": 145, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "instructions on staff performance management. Some of the gaps identified include non-\ncompletion of Performance Agreements, all staff had not developed performance plans, non-\ncompletion of performance appraisals by 5 staff. \n\u2022 \nContrary to Section (E - e) Paragraphs 19 and 20 of the PSSO, the embassy paid Euro.21,412.54 \n(approximately UGX.89,932,668) in respect of educational allowances direct to its officials \ninstead of their respective educational institutions or schools. \n4 \nUganda Embassy \nin Abu Dhabi \n \nOpinion \nUnqualified \n\u2022 \nOut of the budgeted NTR of UGX.60,000,000 for the year 2018/19, only UGX.48,153,854 was \ncollected leaving a balance of UGX.11,846,146. The unrealized balance constituted 20% of the \nbudgeted revenue. \n\u2022", "metadata": {"page": 145, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nUGX.22,239,757 in NTR collected during the year under review was not remitted to the \nConsolidated Fund contrary to the law. \n\u2022 \nItems worth UGX.3.399bn that were regarded as critical for the operations of the Embassy in \nachieving its mandate remain unfunded priorities. \n\u2022 \nUGX.11,127,880 reported in cash and cash equivalents as at 30th June, 2019. This amount was \nnot repaid to the Consolidated Fund contrary to the law. \n\u2022 \nUGX.5,424,243 was used to settle part of outstanding domestic arrears during the year without \na budget allocation. \n\u2022 \nEmbassy established a rescue accommodation centre for Ugandans in distress and rescued 200 \nUgandans during the year under review. The Embassy has been engaging the parents, the \nchurch in UAE and Ugandan Community to return the girls which appears unsustainable. \n\u2022", "metadata": {"page": 145, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nUGX.114,616,450 in respect of Education Allowances was paid direct to its officials instead of \ntheir respective educational institutions or schools contrary to Public Service Standing Orders. \n\u2022 \nUGX.1,740,945,600 was as rent during the year without consultation and authorisation of the \nResponsible Permanent Secretary. \n\u2022 \n11 local staff were appointed without following the guidelines for appointment of local staff in \nMissions. \n\u2022 \nThe Mission lacks one Foreign Service officer grade one, one foreign service officer grade IV and \na personal secretary. \n\u2022 \nShortcomings were noted in the implementation of the provisions in the Circular Standing \nInstructions on staff performance management initiatives. The gaps identified include non-\ncompletion of Performance Agreements, failure to develop performance plans, non-completion \nof performance appraisals, no quarterly reviews undertaken, non-completion of performance \nimprovement plans, and non-submission of reports on Performance Agreements, Performance", "metadata": {"page": 145, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Appraisals and Performance Improvement Plans to MoPS. \n5 \nUganda Mission in \nAlgiers \n \nOpinion \nUnqualified \n\u2022 \nThe Embassy did not budget to collect revenue during the financial year 2018/19 despite \ncollecting UGX.10,657,356 during the year.  \n\u2022 \nOut of the warrants of UGX3.517bn, UGX.3,502bn was spent by the embassy resulting in an \nunspent balance of UGX.14,562,771 representing an absorption level of 99.6 %. \n\u2022 \nI sampled 3 out-puts worth UGX.3.517bn representing 100% of the total budget and noted that \n1 (33%) of the total outputs were not quantified to enable measurement of performance.  \nFurther, of the 2 quantified outputs/activities assessed, 2 output/activity representing 100% was \npartially implemented. \npartially implemented.", "metadata": {"page": 145, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "134 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n\u2022 \nThe embassy paid UGX.81,583,745 in respect of educational allowances direct to its officials \ninstead of their respective educational institutions or schools contrary to PSSO. \n\u2022 \nShortcomings were noted in the implementation of the provisions in the Circular Standing \nInstructions on staff performance management initiatives. The gaps identified include non-\ncompletion of Performance Agreements, failure to develop performance plans, non-completion \nof performance appraisals, no quarterly reviews undertaken, non-completion of performance \nimprovement plans, and non-submission of reports on Performance Agreements, Performance \nAppraisals and Performance Improvement Plans to MoPS. \n6 \nUganda Embassy \nin Cairo \n \nOpinion \nQualified \n\u2022", "metadata": {"page": 146, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Qualified \n\u2022 \nThe Embassy had domestic arrears of UGX.160,886,215 from the previous year of which \nUGX.81,383,976 was paid leaving a balance of UGX.79,022,891. \n\u2022 \nThe outstanding domestic arrears presented lacked supporting documentation. \n\u2022 \nThe Embassy remained with unspent balance of UGX.125,336,976 representing an absorption \nlevel of 98.2%. \n\u2022 \nInspection of assets owned by the embassy revealed that some are in poor condition and are in \nneed of urgent renovation and/or replacement.  \n\u2022 \nThe Mission was operating without a charter to guide its operations.  \n\u2022 \nShortcomings were noted in the implementation of the provisions in the Circular Standing \nInstructions on staff performance management initiatives. The gaps identifies included: non \ncompletion of performance agreements, failure to develop performance plans, failure to conduct", "metadata": {"page": 146, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "staff appraisals, lack of quarterly performance reviews and failure to submit reports on staff \nperformance management initiatives. \n7 \nUganda Embassy \nin Brussels \n \nOpinion \nUnqualified \n\u2022 \nOut of the warrants of UGX.12.803bn, UGX.12.363bn was spent by the Embassy resulting into \nunspent balance of UGX.0.440bn representing an absorption level of 96%.  \n\u2022 \nOut of the 17 quantified outputs/activities assessed, 8 outputs/activities representing 47% were \nfully implemented while 9 outputs/activities representing 53% were partially implemented.  \n\u2022 \nDuring the period under review, a sum of Euro.1,643,904.53 was released MoFPED to undertake \nconsultancy services and renovation of the Uganda Chancery building.  However, at the time of \ninspection, construction works had not started.  \n\u2022", "metadata": {"page": 146, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nPayables amounting to UGX.36,954,243 were disclosed. Included in this figure is an amount of \nUGX.14,791,840 that has been outstanding for a long period of time.  \n\u2022 \nA loss of UGX.23,138,762 relating to visa stickers has been outstanding and has been kept in \nthe Embassy records since 2010/2011 despite Auditor General\u2019s recommendation to have this \nloss written off in line with PFMA.    \n\u2022 \nShortcomings were noted in the implementation of the provisions in the circular standing \ninstructions on staff performance management. Some of the gaps identified include non-\ncompletion of Performance Agreements, failure to develop performance plans, non-completion \nof performance appraisals, and non-submission of reports on Performance Agreements, \nPerformance Appraisals and Performance Improvement Plans to MoPS. \n\u2022", "metadata": {"page": 146, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nContrary to Section (E - e) Paragraphs 19 and 20 of the PSSO, the embassy paid Euro.22,011.56 \n(approximately UGX.93,020,852) in respect of educational allowances direct to its officials \ninstead of their respective educational institutions or schools.  \n\u2022 \nThe Embassy has 3 old vehicles that have been running for a period of over 10 years and have \nreached zero value and are costing the Embassy an average Euro.9,000 per annum on repairs \nand maintenance. Euro.3,206.44 was paid as insurance to cover these which is not in line with \nvehicle maintenance standards Belgium and is costly.  \n8 \nUganda High \nCommission New \nDelhi \n \nOpinion \nUnqualified \n\u2022 \nDomestic arrears increased by 16% from UGX491,339,828 in the previous year to UGX.", "metadata": {"page": 146, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "585,531,516 in the year under review. The arrears remained unsettled at the close of the year. \n\u2022 \nSettlement of the arrears amounting to UGX.184,886,497 outstanding from prior year (2017/18) \nwere undertaken without allocated budget. \n\u2022 \nThe entity remained with unspent balance of UGX. 255,841,776 representing an absorption level \nof 95%.", "metadata": {"page": 146, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "135 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n\u2022 \nUGX. 24,198,324 in NTR collected during the year under review was not remitted to the \nConsolidated Fund contrary to the law. \n\u2022 \nShortcomings were noted in the implementation of the provisions in the Circular Standing \nInstructions on staff performance management initiatives. The gaps identified include non-\ncompletion of Performance Agreements, failure to develop performance plans, non-completion \nof performance appraisals, no quarterly reviews undertaken, non-completion of performance \nimprovement plans, and non-submission of reports on Performance Agreements, Performance \nAppraisals and Performance Improvement Plans to MoPS. \n9 \nUganda Embassy \nin Moscow \n \nOpinion \nUnqualified \n\u2022", "metadata": {"page": 147, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Unqualified \n\u2022 \nOut of the projected revenue of UGX.263,570,000 for the year 2018/19, only UGX.58,492,096 \nwas collected representing a performance of 22%% of  the target. \n\u2022 \nDomestic arrears decreased (by 47%) from UGX.246,010,870 in the previous year to \nUGX.127,990,675 in the year under review. The arrears remained unsettled at the close of the \nyear. \n\u2022 \nSettlement of arrears amounting to UGX.118,453,209 outstanding from prior year (2017/18) \nwere undertaken without allocated budget. \n\u2022 \nThe Head of Mission did not presented credentials to 5 countries (Georgia, Ukraine, Kazakhstan, \nMongolia and Uzbekistan) due to budgetary constraints and therefore cannot participate in the \npromotion of trade, tourism and investment. \n\u2022", "metadata": {"page": 147, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nShortcomings were noted in the implementation of the provisions in the Circular Standing \nInstructions on staff performance management initiatives. The gaps identifies included: staff did \nnot develop performance plans, performance appraisals, quarterly performance reviews and the \nEmbassy lacks a charter. Besides, the respective reports were not submitted to MOPS contrary \nto the requirement. \n10 \nUganda Embassy \nin Geneva \n \nOpinion \nUnqualified \n \n\u2022 \nThe mission received all budgeted funds amounting to UGX.7.608bn representing 100%. \nFurther, the entity overspent its budget by UGX.7,582,229.  \n\u2022 \nI sampled 16 out-puts worth UGX.7.216bn representing 95% of the total budget and noted that \n1 (6%) output was not quantified to enable measurement of performance.  Further, of the 5", "metadata": {"page": 147, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "quantified outputs/activities assessed, 2 outputs/activities representing 40% were fully \nimplemented and 3 outputs/activities representing 60% were partially implemented. \n\u2022 \nFunds amounting to UGX.47,268,000 were irregularly diverted and spent on other activities \nwithout seeking the necessary approvals. \n\u2022 \nShortcomings were noted in the implementation of the provisions in the circular standing \ninstructions on staff performance management. The gaps identified include non-completion of \nPerformance Agreements, no quarterly reviews undertaken, non-completion of performance \nplans and appraisals and non-submission of reports on Performance Agreements, Performance \nAppraisals, Performance Improvement Plans to MoPS. \n\u2022 \nI noted that management had not taken action on the previous year\u2019s recommendations from \nthe annual Board of Survey to dispose of some equipment. \n11 \nUganda Embassy \nin Paris \n \nOpinion \nUnqualified", "metadata": {"page": 147, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Opinion \nUnqualified \n\u2022 UGX.447,314,902 NTR collections including balance brought forward from previous year had not \nbeen remitted to MOFPED at the time of inspection in September. \n\u2022 The mission received all budgeted funds amounting to UGX.6.35bn representing 100%. Further, \nthe entity remained with unspent balance of UGX.0.065bn representing an absorption level of \n99%.  \n\u2022 I sampled 12 out-puts worth UGX.5.666bn representing 89% of the total budget and noted that 5 \n(42%) output were not quantified to enable measurement of performance.  Further, of the 7 \nquantified outputs/activities assessed, 3 outputs/activities representing 43% were fully \nimplemented and 1 output/activity representing 14% was partially implemented while 3 \noutputs/activities representing 43% were not implemented at all.", "metadata": {"page": 147, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 Domestic arrears decreased by 29% from UGX.13,381,739 in the previous year to UGX.9,553,986 \nin the year under review. The arrears remained unsettled at the close of the year", "metadata": {"page": 147, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "136 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n\u2022 UGX.60,590,634 was paid during the year as domestic arrears and yet these were not disclosed in \nthe previous audit year and no budget provision for the same had been availed.  \n\u2022 Shortcomings were noted in the implementation of the provisions in the circular standing \ninstructions on staff performance management. The gaps identified include non-completion of \nPerformance Agreements, no quarterly reviews undertaken, non-completion of performance plans \nand appraisals and non-submission of reports on Performance Agreements, Performance \nAppraisals, Performance Improvement Plans to MoPS. \n\u2022 I noted that management had not taken action on the previous year\u2019s recommendations from the \nannual Board of Survey to dispose of some equipment. \n12 \nUganda Mission in \nMombasa \n \nOpinion \nUnqualified", "metadata": {"page": 148, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Opinion \nUnqualified \n\u2022 Shortcomings were noted in the implementation of the provisions in the circular standing \ninstructions \non \nstaff \nperformance \nmanagement. \nThe \ngaps \nidentified \ninclude \nnon-\ncompletion/prepared of Performance Agreements, quarterly reviews, performance improvement \nplans, non-submission of reports on Performance Agreements, Performance Appraisals and \nPerformance Improvement Plans to MoPS. \n\u2022 I noted that the Mission has not had an approved Charter since 2016. \n13 \nGuangzhou \nConsulate in China \n \nOpinion \nUnqualified \n\u2022 UGX.1,216,126,611 reported as Cash and Cash equivalents at the end of the financial year were \nnot transferred to the Consolidated Fund contrary to the law.", "metadata": {"page": 148, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 The Consulate received UGX.4,849,125,817 but spent UGX.4,319,750,750 resulting into under \nabsorption of UGX.529,375,067 representing 89% hence affecting planned activities. \n\u2022 The Consulate\u2019s approved work plans and budgets revealed that a number of the planned activities \nwere not implemented such as purchase of utility van, holding of investment conferences, and \nconstruction of chancery. \n\u2022 Shortcomings were noted in the implementation of the provisions in the Circular Standing \nInstructions on staff performance management initiatives. The gaps identifies included: non-\ncompletion of performance agreements, lack of performance plans and limited appraisals \nconducted. \n\u2022 UGX.87,817,726 was paid to various staff as education allowance instead of paying directly to \nschools contrary to PSSO (E-e) (12 & 19). \n14 \nUganda Embassy \nin China, Beijing \n \nOpinion  \nQualified", "metadata": {"page": 148, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Opinion  \nQualified \n\u2022 Revenue amounting to UGX.0.654Bn was reported as funds utilised at source whose permission \nof utilisation has never been obtained from the Accountant General.  \n\u2022 UGX.33,957,114 reported as outstanding advances have taken a long period without recovery from \nthe concerned officials. I could not establish the details of this receivable and how long it has been \noutstanding. \n\u2022 UGX.209,401,265 (RMB.389,329) remained unaccounted for at the time of audit. \n\u2022 The Embassy received UGX.4.920Bn but spent UGX.4.834Bn resulting into under absorption of \nUGX.86,116,794 representing 99.7%. \n\u2022 Domestic arrears decreased by 83% from UGX.0.133Bn in the previous year to UGX.23,034,405", "metadata": {"page": 148, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "in the year under review. The arrears remained unsettled at the close of the year. \n\u2022 Settlement of arrears amounting to UGX.0.110Bn outstanding from prior year (2017/18) was \nundertaken without allocated budget. \n\u2022 Shortcomings were noted in the implementation of the provisions in the Circular Standing \nInstructions on staff performance management initiatives. The gaps identifies included: non \ncompletion of performance agreements, failure to develop performance plans, failure to conduct \nstaff appraisals, lack of quarterly performance reviews and failure to submit reports on staff \nperformance management initiatives. \n15 \nUganda Embassy \nin Khartoum \n \nOpinion \nUnqualified \n\u2022 The financial statements of the Mission were submitted late in October instead of August. \n\u2022 Out of UGX.3,207,018,770 received, UGX.3,087,222,550 was expended resulting into under", "metadata": {"page": 148, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "absorption of UGX.119,796,220 representing a 96.3% performance. \n\u2022 UGX.50,502,968 in NTR and UGX.106,318,863 in cash at the end of the year were not remitted to \nthe Consolidated Fund contrary to the law.", "metadata": {"page": 148, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "137 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n\u2022 UGX.84,600,000 in respect of Education Allowances was paid direct to its officials instead of their \nrespective educational institutions or schools contrary to Public Service Standing Orders. \n\u2022 Shortcomings were noted in the implementation of the provisions in the Circular Standing \nInstructions on staff performance management initiatives. The gaps identified include non-\ncompletion of Performance Agreements, failure to develop performance plans, non-completion of \nperformance appraisals, no quarterly reviews undertaken, non-completion of performance \nimprovement plans, and non-submission of reports on Performance Agreements, Performance \nAppraisals and Performance Improvement Plans to MoPS. \n16 \nUganda Embassy \nin Teheran \n \nOpinion \nUnqualified", "metadata": {"page": 149, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Opinion \nUnqualified \n\u2022 Teheran reported cash balances of UGX.126,137,744 comprised of UGX.99,027,755 as revenue \naccount balance and UGX.27,109,989 as expenditure account balance at the year end. The amount \nwas not transferred to the Consolidated Fund contrary to the law. \n\u2022 The Embassy received a total of UGX.3,548,004,447 out of which a total of UGX.3,538,742,619 \nwas spent resulting into unspent balance of UGX.9,261,828. \n\u2022 UGX.99,027,755 was collected as NTR including balance brought forward from previous year but \nthe funds were not remitted to Consolidated Fund contrary to the law. \n\u2022 USD.14,000.00 (UGX.52,640,000) was paid to various staff as Education Allowance instead of", "metadata": {"page": 149, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "paying directly to schools contrary to the Public Service Standing Orders. \n\u2022 Shortcomings were noted in the implementation of the provisions in the circular standing \ninstructions on staff performance management. The gaps identified include non-completion of \nPerformance Agreements, no quarterly reviews undertaken, no performance improvement plans \nprepared, non-submission of reports on Performance Agreements, Performance Appraisals, \nPerformance Improvement Plans to MoPS and lack of mechanism to monitor staff attendance. \n17 \nUganda Embassy \nin DRC, Kinshasa \n \nOpinion \nUnqualified \n\u2022 \nUnspent balance of UGX.28,583,436 on the expenditure account and NTR total collections \ntotaling UGX.10,148,481 were not transferred to the Consolidated Fund contrary to the law. \n\u2022 \nUSD.15,000.00 (equivalent to UGX.56,400,000) was paid to various staff as education allowance", "metadata": {"page": 149, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "instead of paying directly to schools in violation of the Public Service Standing Orders.  \n\u2022 \nThe mission paid out rent amounting to US$.51,000 for a period of six months at this rate during \nthe year without authorization from the Permanent Secretary, MoFA. \n\u2022 \nShortcomings were noted in the implementation of the provisions in the Circular Standing \nInstructions on staff performance management initiatives. The gaps identifies included: 1 out of \n2 senior management staff did not complete performance agreements, staff did not develop \nperformance plans and 3 of the 5 staff did not conduct staff appraisals. Besides, the respective \nreports were not submitted to MOPS contrary to the requirement. \n18 \nUganda Embassy \nin Juba \n \nOpinion \nQualified \n\u2022 \nA sum of UGX.327,572,944 claimed to have been remitted to the Bank of Uganda has been in", "metadata": {"page": 149, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "transit for more than one financial year and has not been received by Bank of Uganda.  \n\u2022 \nAn adjustment of UGX.1,779,216 made in to cash and cash equivalents was not supported by a \nJournal Voucher (JV).  \n\u2022 \nI noted that out of the budgeted revenue of UGX.485,660,000, UGX.648,823,885 was collected \nrepresenting over-performance of 33.6% of the target because of the country\u2019s improved \nenvironment. \n\u2022 \nNTR amounting to UGX.16,796,357 was not remitted to the consolidated fund contrary to the \nPFMA/R 2015. \n\u2022 \nUGX.3,799,366,063 meant for the construction of the Chancery has been lying idle on the \nEmbassy project expenditure accounts since 2012. \n\u2022", "metadata": {"page": 149, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nShortcomings were noted in the implementation of the provisions in the circular standing \ninstructions on staff performance management. The gaps identified include non-\ncompletion/preparation of performance agreements, performance plans, appraisals, quarterly \nreviews, performance improvement plans and non-submission of reports on Performance \nAgreements, Performance Appraisals and Performance Improvement Plans to MoPS.  \n19 \nUganda Mission in \nMogadishu \n\u2022 \nShortcomings were noted in the implementation of the provisions in the Circular Standing \nInstructions on staff performance management initiatives. The gaps identified include: Staff did", "metadata": {"page": 149, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "138 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n \nOpinion \nUnqualified \nnot develop/prepare performance agreements, performance plans and appraisals. Besides, the \nrespective reports were not submitted to MOPS contrary to the requirement.  \n\u2022 \nA total of UGX.65,800,000 was paid to various staff as education allowance instead of paying \ndirectly to schools contrary to PSSO. \n20 \nUganda Embassy \nin Washington  \n \nOpinion \nUnqualified \n \n\u2022 \nI noted that, although the Mission received over 98% of its budgeted funds, many outputs were \nnot achieved during the year. For example only 63,518 tourists out of the targeted 100,000 were \nreceived and only USD.1,530,640 of investment was attracted to Uganda out of the targeted", "metadata": {"page": 150, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "USD.500m \n\u2022 \nWhen an officer is recalled, all the furniture, beddings and kitchen utensils previously used by the \nstaff is removed from the rented house and either damaged or transferred to the Embassy stores \nwhere it eventually gets broken through wear and tear. The costs incurred for transport and \ndestruction are borne by the Mission. In addition, the Mission then procures new furnishings for \nthe incoming staff. This is wasteful. \n\u2022 \nContrary to procurement regulations, I noted that the Embassy undertook procurements, \nthroughout the year, without a procurement plan. This is an indication of laxity on the part of \nmanagement. Moreover no procurement reports were being prepared and submitted to PPDA as \nrequired by the procurement regulations. \n21 \nUganda Embassy \nin Addis Ababa  \n \nOpinion \nUnqualified \n\u2022", "metadata": {"page": 150, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Unqualified \n\u2022 \nCash balances were overstated by UGX.234,479,182 due to balances carried forward from the \nprevious years that remained unaccounted for. \n\u2022 \nUGX.344,691,717 was spent over and above the mission approved budget mainly on employee \ncosts and on goods and services. \n\u2022 \nI noted that some of the planned activities were implemented but with borrowed funds while \nother activities were not implemented at all despite Government releasing all the funds for the \nplanned outputs. \n\u2022 \nReceivables of UGX.26,719,027 and UGX.2,179,893 paid to one Micheal Abooki Karugaba  and \nconsular services extended to State house respectively remained outstanding for more than two \nyears.  \n\u2022 \nUGX.350,957,796 was spent at source contrary Section 29(2)(a) of the Public Finance", "metadata": {"page": 150, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Management Act, 2015. \n\u2022 \nThe mission had unspent balances of USD$.3,818.9 equivalent to UGX.14,549,206 that was not \nremitted back to the consolidated fund.   \n\u2022 \nI noted shortcomings in the management of assets such as failure to dispose off  household items \nin the chancery stores that  would fetched some revenue, inadequate security at both the \nChancery and the Official Residence and failure to renovate official residence especially the roof  \n\u2022 \n Shortcomings were noted in the implementation of the provisions in the circular standing \ninstructions on staff performance management. The gaps identified include non-completion of \nPerformance Agreements, no quarterly reviews undertaken, no performance improvement plans \nprepared, non-submission of reports on Performance Agreements, Performance Appraisals and \nPerformance Improvement Plans to MoPS. \n22 \nUganda Embassy \nin Copenhagen \n \nOpinion \nUnqualified", "metadata": {"page": 150, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Opinion \nUnqualified \n\u2022 \nFor the financial year under review (2018/19), a total of UGX.4,830,223,161 was released against \nan approved budget of UGX.4,830,223,161. This indicates a budget performance of 100%. I \nhowever observed that although the Mission received all the budgeted funds, not all planned \nactivities were fully implemented.  \n\u2022 \nDuring the audit, I established that the Mission operated with a draft mission charter that guided \nthe Mission activities during the year under review and that there was no strategic plan for the \nMission. The continued implementation of activities in the absence of an approved strategic plan \nand mission charter may lead to implementation of activities that may not be aligned to the \nNDPII. \n\u2022 \nAn inspection of the embassy buildings housing the Chancery and official residence revealed that \nboth buildings were in a sorry state and in need of urgent renovation. The chancery building has", "metadata": {"page": 150, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "developed major cracks internally and externally including the basement, thus posing a health \nrisk to the lives of staff. Its plumbing and electrical systems have given way needing urgent", "metadata": {"page": 150, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "139 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \nreplacement. The basement for the official residence had developed moulds which are a health \nrisk to the occupants. It also had dangling electrical cables, which, the HoM explained, were no \nlonger acceptable as per the European Union (EU) Building code/guidelines. Under the \ncircumstances, the buildings do not portray a good image of the country and that there is a risk \nthat these structures might become condemned by the city authorities. Besides, the delayed \nrenovation of the buildings will increase the eventual costs needed to renovate them to the \ncurrent EU building code. \n\u2022 \nIt was noted that the Mission paid DKK.130,350 (UGX.73,397,869) in lieu of education allowances \ndirectly to staff contrary to the regulation that requires payment to education institutions. Besides, \nI did not obtain any evidence that the said allowances had been approved by the responsible", "metadata": {"page": 151, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "officer (i.e. the Permanent Secretary). \n23 \nUganda High \nCommission, Dar \nes Salaam  \n \nOpinion \nUnqualified \n\u2022 \nI noted excess expenditure of UGX.215,444,078 without the Minister\u2019s authority \n\u2022 \nI noted huge funding gaps to effectively cover the mandate of the mission as laid down in the \nstrategic plan given that the mission is accredited to Tanzania and six other countries in addition \nto two regional organizations of EAC and COMESA. Another challenge is the high rental cost for \nhome based staff. \n\u2022 \nShortcomings were noted in the implementation of the provisions in the circular standing \ninstructions on staff performance management. The gaps identified include non-completion of \nPerformance Appraisals, non-submission of reports on Performance Agreements, and \nPerformance Appraisals to MoPS. \n24 \nUganda High", "metadata": {"page": 151, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "24 \nUganda High \nCommission, Kigali  \n \nOpinion \nUnqualified \n\u2022 \nUGX.17,216,846  was spent over and above the mission approved budget despite receiving a \nsupplementary budget \n\u2022 \n I noted four outputs that were not implemented i.e. failure to have an MOU arising out of the \nJoint Permanent Commission between Uganda and Rwanda, failure to organize tourism and \ncultural expo, holding meetings of Northern Corridor Integration Projects and Meetings/summits \nof East African Community  \n\u2022 \nThe Mission did not have an up to date approved Mission Charter and they were using a charter \ndeveloped and approved in 2014 \n\u2022 \nThe Mission did not develop an annual training plan during the year under review despite \nreceiving training funds worth UGX 56,445,874.  \n\u2022 \nShortcomings were noted in the implementation of the provisions in the circular standing", "metadata": {"page": 151, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "instructions on staff performance management. The gaps identified include non-completion of \nPerformance Agreements, no quarterly reviews undertaken, no performance improvement plans \nprepared, non-submission of reports on Performance Agreements, Performance Appraisals and \nPerformance Improvement Plans to MoPS. \n25 \nUganda High \nCommission, \nLondon  \n \nOpinion \nUnqualified \n\u2022 \nReview of the statement of financial position revealed long outstanding account receivables of \nUgx.301,553,047 (\u00a359,117.50) relating to rental income of which \u00a326,000 had since been \nrecovered leaving a balance of \u00a333,117.50. \n\u2022 \nReview of financial records revealed that six local staff were irregularly paid \u00a310,780 for purposes \nof meeting their social security contributions. The practice exposes the mission to the risk of \npenalties for non- compliance with the local social security laws and regulations. \n\u2022", "metadata": {"page": 151, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nAn inspection of the High Commission properties revealed need for major renovations as follows; \nChancery (plumbing pipes , electrical equipment and the central heating facility) and Official \nresidence (CCTV cameras ,Pavement of the runway and  fencing) \n\u2022 \nThe High commission was required to promote exports of at least US$ 35m and achieved $ 29.2 \nmillion indicating a shortfall of US$5.8 million. \n\u2022 \nWhereas the mission was charged with lobbying for investments worth US$500m during the year, \nmanagement indicated that investments worth \u00a3 325 million had been attained. However \ndocumentary evidence to this effect was not readily availed.  \n\u2022 \nOut of the target of 100 UK scholarships, only 35 were secured implying a shortfall of 65 \nscholarships.", "metadata": {"page": 151, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "140 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n26 \nUganda High \nCommission, \nNairobi  \n \nOpinion \nUnqualified \n\u2022 \nThe cash and cash equivalents balance in the statement of financial position is over stated by \nUGX.23.7M as the amount lacks necessary supporting documents. \n\u2022 \nThe payables balance of UGX.6.5m lacked relevant schedules and/ or notes. \n\u2022 \nThe arrears of revenue of UGX.229 was not supported with an aging schedule rendering its \ncollectability doubtful. \n\u2022 \nNon tax revenue declined from UGX.477m (2017/180 to UGX.276m (2018/19) implying reduction", "metadata": {"page": 152, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "of UGX.201M (42%) as a result of vacation of Uganda House by tenants owing to its poor physical \nstate. \n\u2022 \nThe mission properties comprising; Uganda House, official residence and chancery lack land titles. \nIn addition all the three properties are in a poor physical state. \n27 \nUganda Embassy \nNew York  \n \nOpinion \nUnqualified \n\u2022 \nAlthough the Mission received UGX.19,802,924,753 (100%) of the budget, they only utilized \nUGX.18,771,230,819 (95%) leaving an amount of UGX.1,031,693,934 unabsorbed. \n\u2022 \nThe Mission has not transferred Cash balances amounting to UGX.3,158,358,927 on revenue \naccounts and Expenditure accounts to the Consolidated Fund by the end of the financial year.  \n\u2022", "metadata": {"page": 152, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nI noted that 8 tenants of the Uganda House had not paid amounts due for rent totaling \nUSD.661,700.53 as at the end of the financial year. Delays in collecting debts affects the Mission\u2019s \ncash flows since expenses for utilities and cleaning services for the defaulting tenants have to be \npaid by the Mission. \n\u2022 \nI noted delays, of almost five months, in re-modelling of the 9th floor of Uganda House by a \ncontractor whose contract price was USD.345,450.    \n28 \nUganda High \ncommission, \nOttawa  \n \nOpinion \nQualified \n \n\u2022 \nA review of the expenditures revealed that the High Commission charged wrong expenditure \ncodes to the tune of UGX.746,316,521, contrary to the requirements under Section 10.4.1 of the \nTreasury Instructions 2017. \n\u2022", "metadata": {"page": 152, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nFrom a sample of expenditure vouchers examined, I observed that the Mission spent a total of \nUSD.56,226 (equivalent to UGX.207,771,376) for travels that were not properly accounted for. I \nalso observed incidences of staff being paid allowances to attend overlapping activities at the \nsame time. \n\u2022 \nPresented in the statement of financial position and also under note 24 (payables) are outstanding \npayables as at 30th June 2019, amounting to UGX.893,322,179 (2018: UGX.943,357,259). It was \nexplained that these relate to outstanding medical bills for a deceased staff. Such long \noutstanding payables not only reflect badly on the image of the Mission, but can lead to costly \nlegal disputes. \n\u2022 \nIt was noted that the Mission entered into contracts with the spouses of two staff to provide \nrental accommodation to them. There is no evidence of any procurement process undertaken to", "metadata": {"page": 152, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "identify the landlords in question, which is contrary to the procurement regulations. Besides there \nwas also no evidence provided, to show that the houses were indeed owned by the identified \nlandlords. \n\u2022 \nThe Mission paid local taxes worth CAD.4,224.07 (equivalent to UGX.11,889,067) that were not \nreclaimed by management since diplomatic missions are exempted from paying local taxes. This \nled to financial loss to government.  \n\u2022 \nA review of the NTR collections revealed that there were stale cheques/money orders that were \nreceived by the Mission, that were not promptly banked on the Mission revenue collection account \namounting to CAD.660 and USD.400 (equivalent to a total of UGX.3,335,752). Failure to bank the \nabove cheques implies that the Mission incurred a financial loss to government. \n\u2022 \nDuring the year under review, the positions of Accounting Officer and that of the Financial", "metadata": {"page": 152, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Attachee/Mission Accountant, exchanged hands. However, there was no evidence that proper \nhandover procedures were followed as laid down by the standing orders.  \n\u2022 \nA total of UGX.2,882,004,410 that remained unspent at the close of 2017/18 was neither returned \nto Treasury nor included in the budget for the 2018/2019 financial year.  \n\u2022 \nA review of the Appropriation Statements for the year revealed that actual expenditure during \nthe year under review exceeded the actual revenue by UGX.605,548,130. The excess expenditure \nwas irregularly incurred.", "metadata": {"page": 152, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "141 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n\u2022 \nA review of the Appropriation Statement based on nature of expenditure revealed that the Mission \nincurred an over expenditure of UGX.1,607,128,850 on employee costs. I did not obtain any \nevidence to show that the Accounting officer obtained the required approvals to reallocate any \nfunds, as stipulated by the Public Finance Management Act 2015. \n\u2022 \nThe Mission paid monthly communication allowances to staff amounting to UGX.149,142,000 that \nare not provided for by the standing orders and were also not budgeted for during the year under \nreview. \n29 \nUganda High \ncommission, \nPretoria  \n \nOpinion \nUnqualified \n\u2022", "metadata": {"page": 153, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Unqualified \n\u2022 \nI noted excess expenditure of UGX.131,435,586 on employee costs  without the Minister\u2019s \nauthority \n\u2022 \nShortcomings were noted in the implementation of the provisions in the circular standing \ninstructions on staff performance management. The gaps identified include non-completion of \nPerformance Agreements, failure to develop performance plans, lack of performance \nimprovement plans, non-submission of reports on Performance Agreements, Performance \nAppraisals, and Performance Improvement Plans to MoPS. \n30 \nUganda Embassy \nin Tokyo  \n \nOpinion \nUnqualified \n \n\u2022 \nI noted that all funds for the approved budget of UGX. UGX.4,978,767,000, was released and \nwarranted representing 100% performance.  \n\u2022", "metadata": {"page": 153, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nOut of the released/warranted amount, the Embassy spent a total of UGX.4,774,861,469 \nrepresenting 96% absorption rate leaving a balance of UGX.203,905,531 unspent which was not \nreturned to the Consolidated Fund at the closure of the financial year as required by PFMA, 2015.  \n\u2022 \nI noted that the Embassy had 4 key result areas/outputs which included: Cooperation \nframework; Consular Services; Promotion of trade, tourism, education and investment; and \nstrengthening the Mission. However, they were no measurable targets that were set against \nwhich performance would be assessed. \n\u2022 \nA review of the financial statements revealed an outstanding payable of UGX. 19,809,575 in \nregard to deposits received in respect of the 60% EATV visas issued by the Embassy. The amount \nwas transferred to Treasury, but was appearing in the Embassy\u2019s accounts as payables. \n31", "metadata": {"page": 153, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "31 \nUganda Embassy \nin Bujumbura  \n \nOpinion \nQualified \n\u2022 \nI noted that all funds for the approved budget of UGX.9,075,807,738, was released and warranted \nrepresenting 100% performance. Out of the warranted amount, UGX.8,981,992,482 was spent \nby the Embassy leaving a balance of only UGX.93,815,256 unspent, thus representing an \nabsorption level of 99%. \n\u2022 \nOut of 11 quantifiable output/activities of the Embassy, only 4 representing 36.4% were fully \nimplemented, 4 representing 36.4% were partially implemented while 3 representing 27.2% were \nnot implemented. \n\u2022 \nThe NTR amount was overstated by UGX. 337,108, 742 resulting from misclassification of the", "metadata": {"page": 153, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "VAT tax refunds of the same amount received from the host government.  \n\u2022 \nThe value of Consumption of Property, Plant & Equipment was overstated a sum of USD.587,315 \n(Approximately UGX.2,173,899,487 ) advanced to the constructing contractor (USD.533,506.74) \nand the supervising consultant (USD.53,808) at the end of the financial year for construction \nworks which had not yet been undertaken. \n\u2022 \nA review of the financial statements revealed an outstanding payable of UGX.10,696,008 in regard \nto received deposits in the previous years of UGX.11,731,991 of which only UGX.1,035,983 was \nremitted in the current year. \nThe progress of works for the construction of the Chancery was slow, and the contract was \nextended up to 21st March, 2019, and management was again negotiating for further extension", "metadata": {"page": 153, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "to end of December, 2019, at the time the audit time visited the Embassy (18th September, \n2019). \n32 \nMinistry of Foreign \nAffairs \n \nOpinion \nUnqualified \n\u2022 \nOut of the budgeted revenue of UGX.95.1 million for the year 2018/19, UGX.105.589 million was \ncollected representing performance of 111% of the target. \n\u2022 \nThe entity budgeted to receive UGX.51,307,044,981 however UGX.48,475,836,777 was \nwarranted resulting into a budget shortfall of UGX.2,831,208,204 representing 0.05%.", "metadata": {"page": 153, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "142 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n\u2022 \nA review of the entity performance reports for the financial year 2018/2019 revealed that all 140 \noutputs were not quantified to enable measurement of performance. \n\u2022 \nA trend analysis of the domestic arrears reported in the financial statements showed a movement \nof arrears from UGX.67,230,639,091 in the previous year to UGX.64,237,474,182 in the year \nunder review, an increase of  124%. The arrears remained unsettled. \n\u2022 \nThe Ministry had outstanding commitments to a tune of UGX.67,230,639,091 from the previous \nyear but only UGX.6,751,779,781 was provided for their settlement. \n\u2022", "metadata": {"page": 154, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nI noted unresolved court case of UGX.3,343,140,720 against the Ministry of Foreign Affairs. \n\u2022 \nThe Ministry has guidelines that should be followed in appointing the local staff in foreign missions \nwhich are not adhered to. \n\u2022 \nIt was observed that from a sample of 4 embassies, out of 339 scholarships secured 91 \nscholarships were utilised while 248 scholarships were not taken up. \n\u2022 \nShortcomings were noted in the implementation of the provisions in the Circular Standing \nInstructions on staff performance management initiatives. The gaps identified included: non \ncompletion of performance agreements, failure to conduct staff appraisals, lack of quarterly \nperformance reviews and failure to submit reports on staff performance management initiatives. \n\u2022 \nI noted that a sample of 15 Missions paid USD.354,791.63 (approximately UGX.1,312,729,031) \nin respect of education allowances direct to its officials instead of their children\u2019s respective", "metadata": {"page": 154, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "educational institutions or schools as required by Standing Orders. \n \n \n33 \nThe Electoral \nCommission \n \nOpinion \nUnqualified \n \n\u2022 \nOut of the budgeted revenue of UGX.0.486Bn for the financial year 2018/19, UGX.74,152,840 \nwas collected representing performance of 16%. \n\u2022 \nI sampled 27 out-puts worth UGX.88.5bn representing 100% of the total budget and noted that \n21 (78%) of the total outputs were not quantified to enable measurement of performance.  \nFurther, of the 6 quantified outputs/activities assessed, 3 outputs/activities representing 50% \nwere fully implemented, 1 output/activity representing 17% was partially implemented, while 2 \noutputs/activities representing 33% were not implemented at all. \n\u2022", "metadata": {"page": 154, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nOut of a total of 27 outputs/activities analysed, the actual amounts reported in the annual reports \nwas found inaccurate for 6 outputs/activities. \n\u2022 \nDomestic arrears decreased by 89% from UGX.8,767,437,020 in the previous year to \nUGX.16,652,843,119 in the year under review. The arrears remained unsettled at the close of \nthe year. \n\u2022 \nOut of the domestic arrears of UGX.8.767Bn from the previous year UGX.40,619,467 (0.46%) \nwas provided for settlement of domestic arrears in the current budget. \n\u2022 \nUGX.155.32Bn was planned towards Presidential and General Parliamentary and Local \nGovernment council elections for the financial year 2018/2019 but only UGX.0.986Bn (0.63%) \nwas budgeted and received in the financial year.", "metadata": {"page": 154, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nThe Commission headquarters continues to be located in inhabitable conditions and are \nthreatened by demolition by Kampala Flyover Construction and Road Upgrading Project \n(KFCRUP) which will result in payment of rent estimated at UGX.1.7Bn per year. \n\u2022 \nShortcomings were noted in the implementation of the provisions in the circular standing \ninstructions on staff performance management. The gaps identified include non-completion of \nPerformance Agreements, no quarterly reviews undertaken, no performance improvement plans \nprepared and lack of a clients\u2019 charter. \n34 \nMinistry of East \nAfrican Community \nAffairs (MEACA) \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to budget shortfall of UGX.0.154Bn representing \n0.4%. Furthermore, the entity remained with unspent balance of UGX.835,361,682 representing", "metadata": {"page": 154, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "an under-absorption level of 2.4%. \n\u2022 \nI sampled 57 out-puts worth UGX.34.772Bn representing 100% of the total budget and noted \nthat 21 (37%) of the total outputs were not quantified to enable measurement of performance.  \nFurthermore, of the 36 quantified outputs/activities assessed, 30 outputs/activities representing", "metadata": {"page": 154, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "143 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n83% was fully implemented, 5 outputs/activities representing 14% were partially implemented \nwhile 1 output/activity representing 3% was not implemented at all.  \n\u2022 \nOut of the budgeted revenue of UGX. 3,720,000 for the financial year 2018/19, UGX.18,400,000 \nwas collected representing performance of 494%. \n\u2022 \nArrears totaling to UGX. 41.721Bn remained unsettled at close of the year contrary to Section \n21(2) of the Public Finance Management Act, 2015. \n\u2022 \nSettlement of arrears amounting to UGX. 808,268,518from the prior year (2017/18) was \nundertaken without allocated budget. \n\u2022 \nOut of the approved staff structure of 133 positions 69 positions have been filled, leaving 64", "metadata": {"page": 155, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "positions vacant. \n\u2022 \nShortcomings were noted in the implementation of the provisions in the implementation of staff \nperformance management programmes. The gaps identified include non-completion of \nperformance appraisals, failure to undertake performance appraisals, no quarterly reviews \nundertaken, performance improvement plans were not developed, reports on implementation \nof staff performance management initiatives not submitted to MoPS and lack of client charter. \n \nPUBLIC SECTOR \nMANAGEMENT \nSECTOR \n \n1 \nOffice of the Prime \nMinister (OPM) \n \nOpinion \nUnqualified \n \n \n\u2022 \nI noted that OPM budgeted to collect NTR of UGX 83.7 million out of which only UGX 32.4 was \ncollected representing 61.3% underperformance. \n\u2022", "metadata": {"page": 155, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nThe OPM had unremitted off budget receipts amounting to UGX 45,113,000,000 which was \nspent without appropriation. \n\u2022 \nThere was a shortfall in releases amounting to UGX.8,496,262,506 representing an under release \nof 6.4% of the budget. Further, the Entity remained with unspent balance of UGX. 1,648,860,903 \nrepresenting an absorption level of 98%. \n\u2022 \nThe OPM planned to achieve its deliverables through implementation of 445 activities. I sampled \n118 activities worth UGX. 109 billion representing 82% of the total budget and noted that 16 \noutputs (14%) of the total outputs were not quantified to enable measurement of performance.  \nFurther, of the 102 quantified outputs assessed, 64 outputs representing 63% were fully \nimplemented; 29 outputs representing 28% were partially implemented while 9 outputs \nrepresenting 9% were not implemented at all.", "metadata": {"page": 155, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nFunds worth UGX.257,996,068 were irregularly diverted and spent on other activities without \nseeking necessary approvals. \n\u2022 \nThe Entity did not budget for settlement of domestic arrears despite having outstanding unpaid \narrears of UGX 1,182,160,936 from 2017/18. Further to this the Entity had unpaid domestic \narrears amounting to UGX 284,970,563 by June 2019 contrary to the treasury instructions. \n\u2022 \nShortcomings were noted in the implementation of the staff performance management initiatives \nby the Ministry of Public service. The gaps identified include absence performance agreements \nfor senior members of staff, failure to undertake performance appraisals, failure to undertake \nquarterly performance reviews, lack of performance improvement plans, weaknesses in the \nmechanism for monitoring staff attendance, non-functional rewards and sanctions committee \nand failure to submit reports about staff performance to Ministry of Public Service in time. \n2 \nGerman Refugee", "metadata": {"page": 155, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "2 \nGerman Refugee \nResponse Fund \n(Consolidated) \n \nOpinion \nUnqualified \n\u2022 \nNo material issue. \n3 \nGerman Refugee \nResponse Fund \nEducation \nInfrastructure \nEnhancement \n\u2022 \nNo material issue.", "metadata": {"page": 155, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "144 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n \nOpinion \nUnqualified \n4 \nGerman Refugee \nResponse Fund \nThe Scaled Up \nSustainable \nDomestic Water \nSupply and \nSanitation Service \nInfrastructure in \nRhino Camp \nRefugee \nSettlement, Arua \nDistrict, Northern \nUganda \n \nOpinion \nUnqualified \n\u2022 \nNo material issue. \n5 \nNorthern Uganda \nSocial Action Fund \n(NUSAF III) \n \nOpinion \nUnqualified \n\u2022 \nThe project remained with unspent balance of UGX.0.77 billion representing an absorption level \nof 99.4%. \n\u2022", "metadata": {"page": 156, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nThe project planned to achieve its deliverables through the implementation of 10 activities. I \nreviewed the performance of all the 10 activities and noted that 9 activities representing 90% \nwere fully implemented, while 1 activity representing 10% was partially implemented. \n\u2022 \nI noted that local governments faced a number of challenges in the implementation of the \nproject. These included late disbursement and receipt of funds, funding shortfalls, failure to keep \nrecords by some subprojects, and incomplete works which affect service delivery.  \n\u2022 \nI noted that the project did not utilise grant funds with a number of subgroups totalling to UGX \n1.2 billion. \n6 \n Development  \nresponse to \ndisplacement \nImpact Project \n(DRDIP) \n \nOpinion \nUnqualified \n\u2022", "metadata": {"page": 156, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Unqualified \n\u2022 \nThe project budgeted UGX.126.2 billion and received UGX.117.9Bn to implement its activities was \nreceived leaving UGX.8.272Bn representing 93.4% release.  Out of UGX.117Bn that was received \nUGX.85.2 billion was spent resulting in an unspent balance of UGX.32, 735,075,142 representing \nan absorption level of 72%. \n\u2022 \nThe project planned to achieve its deliverables through the implementation of nine (9) \noutputs/activities. I reviewed all the nine (9) outputs/activities and noted that (7) outputs/ \nactivities representing 78% were fully implemented, while two (2) output/activity was partially \nimplemented. \n\u2022 \nI noted unutilized grant funds of UGX.1.6 billion with a number of subgroups. \n7 \nMinistry of Local \nGovernment", "metadata": {"page": 156, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Ministry of Local \nGovernment \n(MoLG) \n \nOpinion \nUnqualified \n \n\u2022 \nI noted that MoLG had an NTR budget of UGX.143.7 million out of which only UGX.104.9 million \nwas collected representing 72% performance. \n\u2022 \nMoLG had a shortfall in releases amounting to UGX.28.2 billion representing an under release of \n32% of the budget. Further, the MoLG remained with an unspent balance of UGX.2.7 bn \nrepresenting an absorption level of 95%.  \n\u2022 \nThe outputs planned to achieve its deliverables through the implementation of 131 outputs. I \nsampled 25 outputs worth UGX.33.4 bn representing 60% of the total budget and noted that 8 \n(eight) outputs (32%) of the total outputs were not quantified to enable measurement of", "metadata": {"page": 156, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "performance.  Further, of the 17 quantified outputs assessed, 8 outputs representing 47% were \nfully implemented; 6 outputs representing 35% were partially implemented while 3 (three) \noutputs representing 18% were not implemented at all. \n\u2022 \nFunds amounting to UGX.273,755,945 were irregularly diverted and spent on other activities \nwithout seeking necessary approvals. \n\u2022 \nFunds worth UGX.3.6 billion meant for capital development expenditure for development of \nBusega market was spent to honour Ganesh orders.", "metadata": {"page": 156, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "145 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n\u2022 \nThe MoLG budgeted for only UGX.4.6 billion for settlement of domestic arrears despite having \noutstanding unpaid arrears of UGX.33.6 billion from 2017/18. Further, the MoLG had unpaid \ndomestic arrears amounting to UGX.39.9 billion by June 2019 contrary to the treasury \ninstructions. \n\u2022 \nShortcomings were noted in the implementation of the staff performance management initiatives \nby the Ministry of Public service. The gaps identified include failure to develop performance plans, \nfailure to complete performance appraisals, failure to prepare performance improvement plans, \nweaknesses in the mechanism for monitoring staff attendance and absence to develop a client \ncharter. \n\u2022 \nI noted that the Ministry entered in an MoU with UPPC for the supply of stamps for LC1 stamps", "metadata": {"page": 157, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "worth UGX.2.3 billion. By the time of the audit, the stamps had not been supplied despite the \nexpiry of the delivery timelines. \n\u2022 \nI noted that there was insufficient funding for start-up costs for newly created Local Government. \n8 \nUganda Good \nGovernance Project \n(UGOGO) \n \nOpinion \nUnqualified \n\u2022 \nThe program management did not prepare a completion report for submission to the Danish \nembassy, yet the program ended on 31st December 2016. \n9 \nMarkets and \nInfrastructure \nTrade \nImprovement \nProject (MATIP II) \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.16.3 billion representing an under release of", "metadata": {"page": 157, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "16% of the budget. Further, the Project remained with unspent balance of UGX. 1.42 billion \nrepresenting an absorption level of 98%.  \n\u2022 \nThe project planned to achieve its deliverables through implementation of six (6) \noutputs/activities. I reviewed these 6 outputs and noted that, four (4) outputs representing 67% \nwere fully implemented; two (2) outputs representing 33% were partially implemented. \n\u2022 \nFunds worth UGX.118,247,828 were irregularly diverted and spent on other activities without \nseeking necessary approvals. \n\u2022 There was a shortfall in government counterpart funding of UGX 298,197,943 which was contrary \nto the programme financing agreement.  \n10 \nUrban markets and \nmarket \ndevelopment of \nAgricultural \nproducts project \n(UMMDAP) \n \nOpinion \nUnqualified \n\u2022", "metadata": {"page": 157, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Unqualified \n\u2022 \nDomestic arrears increased by 16% from UGX491,339,828 in the previous year to UGX. \n585,531,516 in the year under review. The arrears remained unsettled at the close of the year. \n\u2022 \nSettlement of the arrears amounting to UGX.184,886,497 outstanding from prior year (2017/18) \nwere undertaken without allocated budget. \n\u2022 \nThe entity remained with unspent balance of UGX. 255,841,776 representing an absorption level \nof 95%.  \n\u2022 \nUGX. 24,198,324 in NTR collected during the year under review was not remitted to the \nConsolidated Fund contrary to the law. \n\u2022 \nShortcomings were noted in the implementation of the provisions in the Circular Standing \nInstructions on staff performance management initiatives. The gaps identified include non-", "metadata": {"page": 157, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "completion of Performance Agreements, failure to develop performance plans, non-completion of \nperformance appraisals, no quarterly reviews undertaken, non-completion of performance \nimprovement plans, and non-submission of reports on Performance Agreements, Performance \nAppraisals and Performance Improvement Plans to MoPS. \n11 \nProject for \nrestoration of \nLivelihoods in the \nNorthern Region \n(PRELNOR) \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in receipts amounting to UGX.9.9 billion representing an under release of \n24% of the budget. Additionally, UGX.0.309bn was not spent representing an absorption level \nof 99%. \n\u2022 \nThe project planned to achieve its deliverables through implementation of (39) outputs/activities. \nI reviewed these 37 outputs and noted that, 26 outputs representing 70% were fully", "metadata": {"page": 157, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "implemented; 6 outputs representing 16% were partially implemented while 5 out-puts \nrepresenting 14% were not implemented. \n\u2022 \nI noted delays of more than two years in the procurement of 50 walking tractors and construction \nof selected markets.", "metadata": {"page": 157, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "146 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n\u2022 \nI noted non adherence/ non delivery of equipment for 15 weather stations which was contrary \nto the terms of contract. \n12 \nNational Planning \nAuthority (NPA) \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.43,755,691 representing an under release of \n0.1% of the budget. Further, the NPA remained with unspent balance of UGX.19,470,762 \nrepresenting an absorption level of 99.7%.  \n\u2022 \nThe Authority received UGX.1,022,917,391 as off-budget financing from development partners \nand these were not paid into the consolidated fund contrary to the PFMA. \n\u2022", "metadata": {"page": 158, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nThe Authority planned to achieve its deliverables through implementation of 31 outputs. I \nsampled 21 outputs worth UGX.16.7 bn representing 65% of the total budget and noted that 8 \noutputs (31%) of the total outputs were not quantified to enable measurement of performance.  \nFurther, of the 13 quantified outputs assessed, six (6) outputs representing 46% were fully \nimplemented; three (3) outputs representing 24% were partially implemented while four (4) \noutputs representing 30% were not implemented at all. \n\u2022 \nFunds worth UGX.53,882,358 were irregularly diverted and spent on other activities without \nseeking necessary approvals. \n\u2022 \nSettlement of arrears amounting to UGX.812,874,533 outstanding from prior year (2017/18) was \nundertaken without allocated budget. \n\u2022 \nShortcomings were noted in the implementation of the provisions of the NPA Human resources", "metadata": {"page": 158, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "manual in relation to staff performance management. The gaps identified include lack of \nmechanism to monitor staff attendance, lack of rewards and sanction committee and failure to \ndevelop and operationalize a client\u2019s charter. \n\u2022 \nShortcomings were noted in the implementation of various sections of the NPA act and \nregulations. The gaps identified include; failure to liaise with private sector and civil society to \nassess government performance; failure to provide support in local capacity development for \nnational planning; failure by the different sectors and entities to prepare sector strategic plans \nthat were aligned to the NDP III; and lack of service delivery standards for the different sectors. \n13 \nLocal Government \nFinance \nCommission \n(LGFC) \n \nOpinion \nUnqualified \n\u2022 \nThe Commission did not budget for NTR despite collecting UGX.47.496 million.  The Commission", "metadata": {"page": 158, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "remained with unspent balance of UGX.3,401,714 representing an absorption level of 99%.  \n\u2022 \nI sampled 31 out-puts worth UGX.4.7 bn representing 90% of the total budget and noted that \nout of 31 outputs assessed, 13 outputs representing 42% of the total outputs were not quantified \nto enable measurement of performance. Out of the 18 quantified outputs/activities assessed, 10 \noutputs/activities representing 56% were fully implemented; 8 output/activity representing 44% \nwas partially implemented while no output/activity was not implemented at all. \n\u2022 \nFunds worth UGX.88,954,931 were irregularly diverted from the activities on which they were \nbudgeted and spent on other activities without seeking and obtaining the necessary approvals. \n\u2022 \nShortcomings were noted in the implementation of the provisions sections of the approved \nhuman resource manual on staff performance management. The gaps identified include non-", "metadata": {"page": 158, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "preparation of performance plans, failure to complete performance appraisals, non-preparation \nof performance improvement plans, and lack of client charter.  \n\u2022 \nLGFC had not developed a framework for setting Local Government Tax, fees and rates to be \nlevied by Local Governments resulting in unguided revenue planning and collection by Local \nGovernment. \n\u2022 \nThe Commission had governance challenges which affected the operations of the Commission.  \nBy the time of audit, the Commission had not implemented a number of activities because of \nthis disharmony amongst the members of the Commission. Examples of these activities include \nimplementing top management resolutions, implementation of the Kalangala declaration and \napproval of the framework for LED initiatives.  \n14 \nPublic Service \nCommission (PSC) \n \nOpinion \nUnqualified  \n\u2022 \nThere was a shortfall in releases amounting to UGX.31,500,597 representing 0.36%. Further,", "metadata": {"page": 158, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "the entity remained with unspent balance of UGX.9,427,928 representing an absorption level of \n99.8%.  \n\u2022 \nI sampled 26 out-puts worth UGX.5.4bn representing 63% of the total budget and noted that 8 \n(31%) of the total outputs were not quantified to enable measurement of performance.  Further,", "metadata": {"page": 158, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "147 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \nof the 18 quantified outputs/activities assessed, 16 outputs/activities representing 88% were \nfully implemented; 1 output/activity representing 6% was partially implemented while 1 \noutput/activity representing 6% was not implemented at all. \n\u2022 \nFunds amounting to UGX.47,268,000 were irregularly diverted and spent on other activities \nwithout seeking the necessary approvals. \n\u2022 \nDomestic arrears decreased (by 77.650 from UGX UGX.237,458,957 in the previous year to \nUGX.53,259,160 in the year under review. The arrears remained unsettled at the close of the \nyear. \n\u2022 \nSettlement of arrears amounting to UGX.184,886,497 outstanding from prior year (2017/18)", "metadata": {"page": 159, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "were undertaken without allocated budget. \n\u2022 \nPSC did not disclose outstanding contingent liabilities due to on-going court cases contrary to \naccounting policy. \n\u2022 \nShortcomings were noted in the implementation of the provisions in the circular standing \ninstructions on staff performance management. Some of the gaps identified include non-\ncompletion of Performance Agreements, lack of performance improvement plans and lack of \nmechanism to monitor staff attendance. \n15 \nMinistry of Public \nService \n \n \nOpinion \nUnqualified \n \n\u2022 \nI noted that MoPS budgeted to collect NTR of UGX 1billion out of which only UGX 0.29billion was \ncollected representing 29.2% performance. \n\u2022 \nThere was a shortfall in releases amounting to UGX. 2.8bn representing an under release of 9%", "metadata": {"page": 159, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "of the budget. Further, the MoPS remained with unspent balance of UGX. 2.7 billion representing \nan absorption level of 90%.  \n\u2022 \nThe MoPS planned to achieve its deliverables through implementation of 138 activities. I sampled \n44 activities worth UGX. 23 billion representing 75% of the total budget and noted that 8 outputs \n(19%) of the total outputs/activities were not quantified to enable measurement of performance.  \nFurther, of the 36 quantified outputs assessed, 23 outputs representing 63% were fully \nimplemented; 9 outputs representing 25% were partially implemented while 4 outputs \nrepresenting 11% were not implemented at all. \n\u2022 \nFunds worth UGX.91,932,094 were irregularly diverted and spent on other activities without \nseeking necessary approvals. \n\u2022 \nThe MoPS budgeted and allocated UGX 0.26billion for settlement of domestic arrears UGX", "metadata": {"page": 159, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "1.8billion from 2017/18. Further to this the MoPS had unpaid domestic arrears amounting to \nUGX 1.1bn by June 2019 contrary to the treasury instructions. \n\u2022 \nI noted under utilisation of the civil service college for training public servants. \n\u2022 \nI noted that a total of 19 votes had not decentralised the management of pension as envisaged \nby government. \n\u2022 \nI noted a delay to operationalise the pensions fund as one of the reforms proposed to the current \npublic service pensions scheme. \n\u2022 \nShortcomings were noted in the implementation of the staff performance management initiatives \nby the Ministry of Public service. The gaps identified include failure to develop performance \nplans, failure to complete performance appraisals, failure to prepare performance improvement \nplans, weaknesses in the mechanism for monitoring staff attendance and absence to develop a \nclient charter among others. \n16 \nKampala Capital \nCity Authority", "metadata": {"page": 159, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "City Authority \n(KCCA) \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in revenue collection of UGX.36,345,770,707. From a revenue budget of \nUGX.126,899,636,512, only UGX.90,553,865,805 was collected, representing a performance of \n71% of the target. \n\u2022 \nOff-budget financing to a tune of UGX.14,401,147,891 which was not paid into the consolidated \nfund as required by the law. \n\u2022 \nThere was a shortfall in releases amounting to UGX.26,365,573,913 representing 8.3%. Further, \nthe entity remained with an unspent balance of UGX.10,456,269,889 representing an absorption \nlevel of 96.%.", "metadata": {"page": 159, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "148 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n\u2022 \nI sampled 45 out-puts worth UGX.206.9bn representing 65% of the total budget and noted that \n26 (58%) of the total outputs were not quantified to enable measurement of performance.  \nFurther, of the 19 quantified outputs/activities assessed, 5 outputs/activities representing 26.3% \nwere fully implemented; 11 output/activity representing 57.9% was partially implemented while \n3 output/activity representing 15.8% was not implemented at all. \n\u2022 \nI noted insufficient budget allocations for the settlement of domestic arrears. UGX 825 million \nwas provided in 2018/19 to settle outstanding arrears which stood at UGC 36,433,402,250 by \nthe close of 2017/18. \n\u2022", "metadata": {"page": 160, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nDomestic arrears decreased (by 9% from UGX UGX.36,433,402,250 in the previous year to \nUGX.33,251,156,514 in the year under review. These remained unsettled at the close of the \nyear. \n\u2022 \nAuthority lost funds amounting to UGX.24,931,764,593 in the form of garnishee order to several \ncases. \n\u2022 \nAuthority has an outstanding long-term liability amounting to UGX.42,570,488,999 for which it \nhas no capacity to repay or service. \n\u2022 \nNSSF contribution totaling UGX.2,946,934,125 was not remitted as required by law and remained \npayable as at 30th June 2019. \n\u2022 \nPay As You Earn (PAYE) for the Authority amounting to UGX.27,809,236,591 remained unpaid", "metadata": {"page": 160, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "by the close of the year 30th June 2019. \n\u2022 \nShortcomings were noted in the implementation of the provisions in the circular standing \ninstructions on staff performance management. The gaps identified include non-completion of \nPerformance Agreements, non-completion of performance improvement plans, failure to \ndocument semi-annual performance reviews, lack of a proper mechanism to monitor staff \nattendance, absence of rewards committee and absence of client\u2019s charter. \n\u2022 \nThe Authority has not transferred land titles for properties of land it had acquired and did not \ntransfer land titles for some leases. \n17 \nKampala \nInfrastructure  \nImprovement \nProject (KIIDP) \n \nOpinion \nUnqualified \n \n \n\u2022 \nThe project budgeted to receive UGX 166.9 billion out of which UGX 140.7 billion was", "metadata": {"page": 160, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "received/available for utilisation. Out of this UGX, 103.29 billion was absorbed leaving an unspent \nbalance of UGX 0.37 billion which represents 73% absorption. \n\u2022 \nThe project planned to achieve its deliverables through the implementation of (18) activities. I \nreviewed the performance of 8 activities and noted that; (1) activity representing 53% was not \nquantified, while all the seven (7) quantified outputs were partially implemented. \n\u2022 \nI noted that the project paid UGX.0.55 billion as interest for delayed payments which would have \nbeen avoided if payments were to be made timely. \n\u2022 \nI noted that the contract for the installation of house number plates expired (25th October 2019) \nbefore 1,128 plates had been installed, installation of road signage has only been done in \nMakindye and work has not started in Nakawa and Kawempe divisions, yet the contract is due", "metadata": {"page": 160, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "to expire in the middle of December 2019 and installation of road signage by M/s Corporate Gifts \nhas been done in only Lubaga division. The contract is due to expire in mid-December 2019. \n\u2022 \nI observed that project activities indicated in the table that are lagging behind schedule when \nreferenced to the original project timelines i.e. a) Drainage works of Lot 1 Lubigi Primary \nChannel,  and Nakamiro Secondary - Procurement not yet concluded, the contract for Lubigi still \nwith the funders for no-objection and the contract for Nakamiro still with solicitor General and \nb) Compensation of PAPs- for drainage works - Out of the 329 PAPs identified only 106 have \nbeen so far paid. \n18 \nKampala Faecal \nSludge (KFS) \n \nOpinion \nUnqualified \n\u2022 \nI noted that the project failed to absorb USD 0.359 million which represented 18.2% under", "metadata": {"page": 160, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "absorption. \n\u2022 \nThe project had outstanding payables amounting to USD 112,061 by December 31st 2018. \n\u2022 \nI noted that there was delated set up of service level agreements with private emptiers which \nmade it difficult for KCCA to ensure that all service providers were complying with the waste \ndisposal guidelines.", "metadata": {"page": 160, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "149 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n19 \nDrylands \nIntegrated \nDevelopment \nProject \n \nOpinion \nUnqualified \n\u2022 \nI noted slow implementation of project activities that has led to project extension from March \n2019 to December 2020.  \n\u2022 \nMedical equipment purchased at a cost of UGX.84,090,606 in February 2019 had not been put \nto use due to lack of running water, standby power and sundries. \n20 \nNew Vision Printing \nand Publishing \nCompany Limited \n \nOpinion \nUnqualified \n\u2022 \nNo material issues to be reported on. \n21 \nUganda Printing \nand Publishing \nCorporation (UPPC)", "metadata": {"page": 161, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Opinion \nQualified \n \n\u2022 \nThe Corporation owns two plots of land in Entebbe Municipality measuring 0.399 hectares with \nan estimated value between UGX.800 million to UGX.1 billion whose values are not disclosed in \nthe financial statements. \n\u2022 \nThe carrying value of trade receivables as at 30th June 2019 stood at UGX.2,766,650,958. I \nnoted that these debts have been outstanding for over 10 years and are majorly owed by \nGovernment of Uganda Ministries, Departments and Agencies as well as private institutions. \n\u2022 \nThe Corporation had long outstanding tax liabilities amounting to UGX.5,603,341,739. \n\u2022 \nUPPC, GoU represented by the MoFPED signed an agreement with a consortium of German \ncompanies to form a company Uganda Security Printing Company (USPC) for purposes of", "metadata": {"page": 161, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "rehabilitating and revamping UPPC by redesigning, developing, constructing, completing, testing \nand commissioning an e-passport factory and ID factory. I however noted that the procurement \nof the private party in the partnership (the consortium of German companies) was not done in \naccordance with the requirements of Uganda\u2019s Public-Private Partnership Act.  \n22 \nMillennium Villages \nProject - 2016 \n \nOpinion \nUnqualified \n\u2022 \nUnderfunding of MVPII by GoU counterpart funding of UGX 0.853Bn \n\u2022 \nPerformance against logical framework (contract Management) I.e. contracts amounting to \nUGX.2.2Bn had not been awarded due to cash flow challenges. \n23 \nMillennium Villages \nProject \u2013 2017 \n \nOpinion \nUnqualified \n\u2022", "metadata": {"page": 161, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Unqualified \n\u2022 \nUnderfunding of MVPII by GoU counterpart funding of UGX. 0.872Bn \n\u2022 \nDelays in completing key project activities in time. I.e. four key project activities involving \ncontacts worth UGX.0.674Bn were not completed in time. \n24 \nMillennium Villages \nProject \u2013 2018  \n \nOpinion \nUnqualified \n\u2022 \nUnderfunding of MVPII by GoU counterpart funding of UGX.1Bn \n\u2022 \nIrregular borrowing from project account UGX.27, 753,550 from MVPII Project Account to fund \nMinistry Activities. \n \nLEGISLATURE \n \n1 \nParliamentary \nCommission \n \nOpinion \nUnqualified \n\u2022", "metadata": {"page": 161, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Unqualified \n\u2022 \nOut of a total NTR budget of UGX.100 billion, the Commission collected UGX.862 billion resulting \ninto a performance of 862%. \n\u2022 \nThere was a shortfall in releases amounting to UGX.0.305Bn representing an under release of \n0.05% of the budget. Further, the Commission remained with unspent balance of UGX.26.947Bn \nrepresenting an absorption level of 95%.  \n\u2022 \nThe Commission planned to achieve its deliverables through the implementation of 225 activities. \nI sampled 37 activities worth UGX.443.7Bn representing 75% of the total budget and noted that \nnine outputs (24%) of the total outputs were not quantified to enable measurement of \nperformance.  Further, of the 28 quantified outputs assessed, 13 outputs representing 46% were \nfully implemented; 9 outputs representing 32% were partially implemented while six outputs \nrepresenting 21% were not implemented at all.", "metadata": {"page": 161, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "150 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n\u2022 \nFunds worth UGX.1,633,411,048 were irregularly diverted and spent on other activities without \nseeking necessary approvals. \n\u2022 \nShortcomings were noted in the implementation of the provisions of the Commission\u2019s Human \nresources manual in relation to staff performance management. The gaps identified include lack \nof staff performance plans, failure to undertake staff appraisals, failure to undertake midterm \nperformance reviews, lack of performance improvement plans, and absence of a mechanism to \nmonitor staff attendance. \n\u2022 \nThe Commission procured air tickets worth UGX.2 billion through agents contrary to the guidance \ngiven by the PS/ST for all entities to procure air tickets directly from airlines. \n\u2022 \nI noted delays in the progress of works on the construction of the new parliamentary chambers", "metadata": {"page": 162, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "of up to 56 days. These days had also resulted in underperformance of the LC meant to cover \nthis construction works. \n2 \nParliamentary \nPension Scheme \n \nOpinion \nUnqualified \n\u2022 \nNo material issues. \n \nSECURITY \nSECTOR \n \n1 \nOffice of the \nPresident \n \nOpinion \nUnqualified \n\u2022 \nOut of the released amount of UGX.182.072Bn, the entity spent UGX.181.007Bn representing \n99.4% absorption level resulting into unspent balance of UGX.1.066Bn. \n\u2022 \nI sampled 48 out-puts worth UGX. 46.625bn representing 26% of the total budget and noted \nthat 9 (19%) of the total outputs were not quantified to enable measurement of performance.", "metadata": {"page": 162, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Further, of the 39 quantified outputs/activities assessed, 36 outputs/activities representing 92% \nwere fully implemented; 3 outputs/activities representing 8% were partially implemented. \n\u2022 \nDomestic arrears increased by 20% from UGX.49.055Bn in the previous year to UGX.58.982Bn \nin the year under review. The arrears remained unsettled at the close of the year. \n\u2022 \nOut of the domestic arrears of UGX.49.055Bn from the previous year, I noted that UGX.35.293Bn \n(71%) was provided for their settlement in the current budget. \n\u2022 \nThe Ministry acquired a building complex on Plot 4 Mackenzie Vale Kololo at a total cost of \nUGX.1,995,000,000 with the purpose of setting up a recreation facility for senior government \nofficers which has remained idle for 10 years. \n\u2022", "metadata": {"page": 162, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nShortcomings were noted in the implementation of the provisions in the Circular Standing \nInstructions on staff performance management initiatives. The gaps identified include non-\ncompletion of Performance Agreements, failure to develop performance plans, non-completion \nof performance appraisals, no quarterly reviews undertaken, non-completion of performance \nimprovement plans, and non-submission of reports on Performance Agreements, Performance \nAppraisals and Performance Improvement Plans to MoPS. \n2 \nState House \n \nOpinion \nUnqualified \n \n\u2022 \nState House had an under collection of NTR worth UGX.82,685,560 out of the total projections \nof UGX.0.238Bn representing an under performance of 35% of the target. \n\u2022 \nI sampled 41 out-puts worth UGX.466bn representing 100% of the total budget and noted that", "metadata": {"page": 162, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "22 (53.7%) of the total outputs were not quantified to enable measurement of performance.  \nFurther, of the 19 quantified outputs/activities assessed, 17 outputs/activities representing \n89.5% were fully implemented; 2 output/activity representing 10.5% was partially implemented.  \n\u2022 \nDomestic arrears decreased by 89% from the previous year (from UGX.6.162Bn to \nUGX.0.649Bn). \n\u2022 \nI noted that UGX.6.162Bn paid to settle domestic arrears lacked a budget allocation. \n\u2022 \nShortcomings were noted in the implementation of the provisions in the circular standing \ninstructions on staff performance management. The gaps identified include: No development of \nperformance agreements and plans, no completion of performance appraisal, no completion of \nquarterly performance reviews, no completion of performance improvement plans, no \nsubmission of reports to Ministry of Public Service (MoPS), no mechanism for monitoring of staff", "metadata": {"page": 162, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "151 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \nattendance, no submission of reports on absenteeism, no existence of rewards and sanctions \ncommittee, no timelines on conclusion of disciplinary cases and no client charter. \n3 \nMinistry of Defence \n& UVAB \n \nOpinion \nUnqualified \n \n\u2022 \nOut of the total NTR projections of UGX.1,500,000,000, UGX.56,710,000 was realised \nrepresenting an under performance of 3.8% of the target. \n\u2022 \nI sampled 41 out-puts worth UGX.1.993Tn representing 98% of the total budget and noted that \nall outputs were not quantified to enable measurement of performance.   \n\u2022 \nI noted all activities relating to project 1178-AMISOM, were not captured and reported on in the", "metadata": {"page": 163, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "performance reports despite the Ministry receiving all the funds to implement them. \n\u2022 \nDomestic arrears decreased by 0.74% from UGX.654,154,670,615 in the previous year to \nUGX.649,318,551,765 in the year under review. \n\u2022 \nSettlement of arrears amounting to UGX.31,981,575,912 outstanding from prior year (2017/18) \nwere undertaken without allocated budget. \n\u2022 \nUGX.12 bn is budgeted annually as capitalization to the Defense Shop and UGX.3bn was paid \nduring the year. I was not availed with a MOU and necessary records to indicate the basis for \nthe annual capitalisation. A ledger to indicate projected capitalisation amount paid todate was \nalso lacking. Further, an advance tax of UGX.9bn was paid without tax returns. \n\u2022", "metadata": {"page": 163, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nI noted that MODVA paid an excess compensation of UGX.4. 209bn for a leasehold interest on \nland in Kabamba without legal advice from the Attorney General. \n\u2022 \nI noted that Land in Lugazi measuring approximately 10 acres had been encroached. \n\u2022 \nAn extra cost of UGX.49,150,350 was paid on polythene paper rolls which could have been saved \nif MoDVA had followed the PPDA procedures.  \n\u2022 \nShortcomings were noted in the implementation of the provisions in the circular standing \ninstructions on staff performance management. The gaps identified include: No development of \nperformance agreements and plans, no completion of performance appraisal, no completion of \nquarterly performance reviews, no completion of performance improvement plans, no \nsubmission of reports to Ministry of Public Service (MoPS), no mechanism for monitoring of staff \nattendance, no submission of reports on absenteeism, no existence of rewards and sanctions", "metadata": {"page": 163, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "committee, no timelines on conclusion of disciplinary cases and no client charter. \n4 \nNational Enterprise \nCorporation (NEC) \n_ Headquarter \n \nOpinion \nUnqualified \n \n\u2022 \nDebtors totaling to UGX.248,954,060 have been outstanding for a number of years. \n\u2022 \nOut of the total revenue projections UGX.203,930,594, UGX.2,665,000,000 was realised \nrepresenting a performance of 108% of the target. \n\u2022 \nI sampled 7 out-puts worth UGX.1,433,179,002 representing 54% of the total budget and noted \nthat all outputs were quantified to enable measurement of performance.  Further, of the 7 \nquantified outputs/activities assessed, 6 outputs/activities representing 86% were fully \nimplemented; 1 output/activity representing 14% was partially implemented.  \n\u2022", "metadata": {"page": 163, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nNEC owns Plot No. 1018 which is about 10 acres of land at Kampala Industrial and Business Park \nin Namanve which has been idle for about 14 years. \n\u2022 \nShortcomings were noted in the implementation of the provisions in NEC Staff Terms and \nConditions of Service 2013 Regulation 36(c) for purposes of staff appraisals. The gaps identified \ninclude: non-development of performance agreements and plans, non-completion of \nperformance appraisal, non-completion of quarterly performance reviews, non-completion of \nperformance improvement plans, no mechanism for monitoring of staff attendance and no \nexistence of rewards and sanctions committee. \n5 \nNational Enterprise \nCorporation (NEC) \n\u2013 Tractor Project \nLimited \n \nOpinion \nUnqualified \n \n\u2022 \nI noted that the entity had outstanding trade debtors amounting to UGX.1,056,677,120 at the", "metadata": {"page": 163, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "close of the financial year 2018/2019 and some of which have been outstanding for over the \npast three financial years.  \n\u2022 \nOut of the budgeted revenue of UGX.2,559,855,313, UGX.543,222,600 was collected \nrepresenting performance of 21.2% of the target. \n\u2022 \nAll 8 activities assessed/reviewed, representing 100% of the total assessed activities were not \nquantified to enable measurement of performance.", "metadata": {"page": 163, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "152 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n\u2022 \nShortcomings were noted in the implementation of the provisions in NEC Staff Terms and \nConditions of Service 2013 Regulation 36(c) for purposes of staff appraisals. The gaps identified \ninclude: non-development of performance agreements and plans, non-completion of \nperformance appraisal, non-completion of quarterly performance reviews, non-completion of \nperformance improvement plans, no mechanism for monitoring of staff attendance and no \nexistence of rewards and sanctions committee.  \n6 \nNational Enterprise \nCorporation (NEC) \n\u2013 Tractor Hire \nScheme Limited \n \nOpinion \nUnqualified \n\u2022 \nTrade debtors decreased by 22% from UGX.797,388,281 in FY 2017/2018 to UGX.623,442,200", "metadata": {"page": 164, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "(excluding withholding tax) in FY 2018/19. \n\u2022 \nOut of the total projected revenue of UGX.17,606,430,860 UGX. 2,678,563,220 was realised \nrepresenting a performance of 115% of the target. \n\u2022 \nI sampled 8 outputs/activities with a total budget of UGX.16,512,877,555 representing 94% of \nthe total budget. I noted that 3 activities representing 38% of the total outputs/activities were \nnot quantified to enable measurement of performance. Of the 5 assessed outputs/activities \nassessed, 3 outputs/activities representing 60% were fully implemented; 2 outputs/activities \nrepresenting 40% was partially implemented.  \n\u2022 \nThe scheme had 7 tractors out of which only 2 were functioning while the 5 tractors were \ngrounded. \n\u2022 \nShortcomings were noted in the implementation of the provisions in NEC Staff Terms and", "metadata": {"page": 164, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Conditions of Service 2013 Regulation 36(c) for purposes of staff appraisals. The gaps identified \ninclude: none development of performance agreements and plans, none completion of \nperformance appraisal and quarterly performance reviews, none completion of performance \nimprovement plans, lack mechanism for monitoring of staff attendance and none existence of \nrewards and sanctions committee.  \n7 \nNational Enterprise \nCorporation (NEC) \n\u2013 Luwero \nIndustries Limited \n \nOpinion \nUnqualified \n\u2022 \nTrade debtors of UGX.954,036,947 have been outstanding for several years despite the Auditor \nGeneral\u2019s earlier recommendations to management to devise a recovery plan or have some of \nthem written off. \n\u2022 \nTrade creditors of UGX.1,132,790,229 have been outstanding for over three financial years. \n\u2022", "metadata": {"page": 164, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nOut of the total projections of UGX.8,452,124,416, UGX.7,506,352,614 was realised representing \nperformance of 89% of the target. \n\u2022 \nI sampled 11 out-puts worth UGX.4,688,841,055 representing 55% of the total budget and noted \nthat all outputs were quantified to enable measurement of performance.  Further, of the 8 \nquantified outputs/activities assessed, 5 outputs/activities representing 63% were fully \nimplemented; 2 output/activity representing 25% was partially implemented while 1 output \nrepresenting 12%. \n\u2022 \nShortcomings were noted in the implementation of the provisions in NEC Staff Terms and \nConditions of Service 2013 Regulation 36(c) for purposes of staff appraisals. The gaps identified \ninclude: non-development of performance agreements and plans, non-completion of \nperformance appraisals, non-completion of quarterly performance reviews, non- completion of", "metadata": {"page": 164, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "performance improvement plans, no mechanism for monitoring of staff attendance and no \nexistence of rewards and sanctions committee.  \n8 \nNational Enterprise \nCorporation (NEC) \n\u2013 Construction \nWorks and \nEngineering \nLimited \n \nOpinion \nUnqualified \n\u2022 \nA debt of UGX.309,131,860 by MOD CMI has been outstanding for a period of more than a year. \n\u2022 \nOut of the budgeted revenue of UGX.5,200,000,000 for the year 2018/19, UGX.10,337,334,454 \nwas collected representing performance of 199% of the target. \n\u2022 \nI sampled 7 out-puts worth UGX.4,722,081,060 representing 93% of the total budget and noted \nthat 2 outputs/activities representing 29% of the total outputs/ activities were not quantified to", "metadata": {"page": 164, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "enable measurement of performance.  Further, of the 5 quantified outputs/activities assessed, \nno outputs/activities were fully implemented; 3 activities representing 60% were partially \nimplemented while 2 activities representing 40% were not implemented at all.  \n\u2022 \nShortcomings were noted in the implementation of the provisions in NEC Staff Terms and \nConditions of Service 2013 Regulation 36(c) for purposes of staff appraisals. The gaps identified \ninclude: none development of performance agreements and plans, none completion of \nperformance appraisal and quarterly performance reviews, none completion of performance", "metadata": {"page": 164, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "153 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \nimprovement plans, lack mechanism for monitoring of staff attendance and none existence of \nrewards and sanctions committee.  \n9 \nNational Enterprise \nCorporation (NEC) \n\u2013 UZIMA Limited \n \nOpinion \nUnqualified \n\u2022 \nTrade payables increased by 569% from UGX.164,354,000 in the previous financial year to \nUGX.1,100,044,856 in the year under review.  \n\u2022 \nOut of the budgeted revenue of UGX.5,412,853,613 for the year 2018/19, UGX.4,627,269,210 \nwas collected representing under performance of 14.5% of the target. \n\u2022", "metadata": {"page": 165, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nI sampled 9 outputs worth UGX.4,380,286,900 representing 81% of the total budget and noted \nthat all outputs were not quantified to enable measurement of performance.   \n\u2022 \nI noted that the factory fire escape route was blocked and employees lacked protective gear \nexposing them to possible factory accidents. \n\u2022 \nShortcomings were noted in the implementation of the provisions in NEC Staff Terms and \nConditions of Service 2013 Regulation 36(c) for purposes of staff appraisals. The gaps identified \ninclude: none development of performance agreements and plans, none completion of \nperformance appraisal and quarterly performance reviews, none completion of performance \nimprovement plans, lack mechanism for monitoring of staff attendance and none existence of \nrewards and sanctions committee.  \n10 \nNational Enterprise \nCorporation (NEC) \n\u2013 Farm Katonga \nLimited \n \nOpinion \nUnqualified \n\u2022", "metadata": {"page": 165, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Unqualified \n\u2022 \nUGX.4,226,554,679 was spent by NEC for infrastructure development in Kyankwanzi-NALI with \nthe aim of extending the export grade beef project without legal ownership of the land. \n\u2022 \nOut of the budgeted revenue of UGX.150,000,000 for the year 2018/19, UGX.667 250,000 was \ncollected representing performance of 445% of the target. \n\u2022 \nI sampled 7 out-puts worth UGX.935,791,800 representing 80% of the total budget and noted \nthat 4 outputs/activities representing 57% of the total outputs/ activities were not quantified to \nenable measurement of performance.  Further, of the 3 quantified outputs/activities assessed, \nno activity was fully implemented; 2 activities representing 67% were partially implemented \nwhile 1 activity representing 33% was not implemented at all.  \n\u2022", "metadata": {"page": 165, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nShortcomings were noted in the implementation of the provisions in NEC Staff Terms and \nConditions of Service 2013 Regulation 36(c) for purposes of staff appraisals. The gaps identified \ninclude: non development of performance agreements and plans, non-completion of \nperformance appraisals, non-completion of quarterly performance reviews, no completion of \nperformance improvement plans, no mechanism for monitoring of staff attendance and no \nexistence of rewards and sanctions committee.  \n11 \nUganda Air Cargo \n \nOpinion \nUnqualified \n\u2022 \nThe Corporation has outstanding trade receivables of UGX.1,633,873,518 as at 30th June 2019. \nOf these, debtors totaling to UGX.8,340,893,520 representing 72% had been outstanding for a \nperiod of more than two years. \n\u2022", "metadata": {"page": 165, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nThe Corporation has outstanding trade payables amounting to UGX.14,566,675,168 with over \nUGX.13 bn that has been outstanding for over three financial years. \n\u2022 \nSalaries to the tune of UGX.5,247,458,218 have remained outstanding for a period of over 2 \nyears. \n\u2022 \nThree aircrafts have remained grounded i.e. 5X-UDF, 5X-UYX and C130 requiring major overhaul \nand at the time of grounding the aircrafts, the restoration costs were US$8m compared to \nUS$11m now. \n\u2022 \nOut of the budgeted revenue of UGX.41,937,497,120 for the year 2018/19, UGX.15,313,216,618 \nwas collected representing performance of 37% of the target. \n\u2022", "metadata": {"page": 165, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nI sampled 5 out-puts worth UGX.37.9bn representing 90% of the total budget and noted that 1 \noutput was not quantified to enable measurement of performance.  Further, of the 4 quantified \noutputs/activities assessed, 1 output/activity representing 20% was fully implemented; 3 \noutputs/activities representing 80% were partially implemented.  \n\u2022 \nShortcomings were noted in the implementation of the provisions in regarding Staff Terms and \nConditions for purposes of staff appraisals. The gaps identified include: non-development of \nperformance agreements and plans, non-completion of performance appraisal, non-completion \nof quarterly performance reviews, non-completion of performance improvement plans, no", "metadata": {"page": 165, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "154 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \nmechanism for monitoring of staff attendance and no existence of rewards and sanctions \ncommittee.  \n \nHEALTH SECTOR \n \n1 \nMulago National \nReferral Hospital \n \nOpinion \nQualified \n\u2022 \nThe Cumulative outstanding commitment in respect of \u2018Goods and services consumed\u2019 under the \nMemorandum Statement of Outstanding Commitments was wrongly cast as UGX 3,869,983,881 \ninstead of UGX 4,077,770,677. In addition, outstanding commitments of UGX 5,752,772,100 \nwere not supported.  \n\u2022 \nA sum of UGX.3, 268,349,770 was charged on items which do not reflect the nature of the \nexpenditure as defined per Government Chart of Accounts. \n\u2022", "metadata": {"page": 166, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nThe entity wrongly reported   excess Appropriation-In-Aid (AIA) expenditure of UGX \n1,797,788,219 as an adjustment in the Statement of Changes in Equity (Net Worth). \n\u2022 \nOut of the Fourteen (14) sampled outputs with twenty five (25) activities in the annual work \nplan, thirteen (13) activities (representing 52%) were fully implemented; Six (6) activities \n(representing 24%) were partially implemented; One (1) activity (representing 4%) was not \nimplemented and Five (5) activities (representing 20%) did not have performance targets and \nindicators to facilitate performance measurement (extent of delivery of the planned outputs). \n\u2022 \nI noted that out of the budgeted revenue of UGX.13,000,000,000 for the year 2018/19, only \nUGX.3,948,263,830 was collected (representing under performance of 69.6% of the target). \n\u2022", "metadata": {"page": 166, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nThe entity budgeted to receive UGX.79,178,004,894. However, UGX 69,979,373,406 was \nwarranted resulting into a budget shortfall of UGX 9,198,631,381 representing 11.6%.  \n\u2022 \nOut of the warrants, UGX 64,463,706,286 was spent by the entity resulting into unspent balance \nof UGX 5,515,667,120 representing an under-absorption level of 7.9%. \n\u2022 \nI noted cases where the information reported in the annual performance report by the Hospital \nmanagement was not accurate. Quantification of expected outputs and actual result output was \nnot done in some cases.  \n\u2022 \nThe entity reported domestic arrears totalling UGX.5,752,772,100. This figure increased from \nUGX.4,261,691,744 in the year ended 30th June 2018.", "metadata": {"page": 166, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nI noted that the Hospital did not have an approved strategic plan to guide the planning activities \nfor the period under review contrary to the requirements of the standing instructions. \n\u2022 \nI noted that the Hospital Administration had 41 registered business ventures operating on the \nHospital land. On the contrary, a physical count during inspection of the premises revealed that \nthere were 145 ventures operating on Mulago Hospital premises. \n\u2022 \nI noted that 10 housing blocks with a total of 30 house units in the Mulago quarters occupied by \nsenior members of staff, and 5 housing blocks along Owen road occupied by senior Doctors still \nhad houses roofed with asbestos sheets. \n\u2022 \nI noted that some of vehicles earmarked for disposal were not recorded in the register and \naccording to the administration such vehicles were to be disposed of. \n\u2022 \nThe hospital experienced stock outs of various medicines and I noted cases of expired drugs. \n\u2022 \nShortcomings were noted in the implementation of performance management initiatives. The", "metadata": {"page": 166, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "gaps identified include; Understaffing, failure to develop performance agreements/targets, \nfailure to develop performance Plans, late completion of Performance Appraisals, failure to \nundertake quarterly Performance Reviews, none completion of Performance Improvement Plans, \nlack of mechanism in place to monitor staff attendance and failure to publish a client charter. \n2 \nButabika National \nMental Referral \nHospital \n \nOpinion \nUnqualified \n\u2022 \nI noted that out of the budgeted revenue of UGX. 1,700,000,000, UGX. 1,124,181,541 was \ncollected representing an under performance of 33.9% of the target. \n\u2022 \nI also noted that UGX. 1,111,206,838 collected, was remitted to the consolidated fund resulting \nin the difference of UGX. 10,537,503 (after accounting for bank charges of UGX.2,437,200) due", "metadata": {"page": 166, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "to the consolidated fund by the close of the year. \n\u2022 \nThe entity budgeted to receive UGX.14,799,156,269 however UGX.14,393,526,297 was \nwarranted resulting in  a budget shortfall of UGX.405,629,972 representing 2.74%.", "metadata": {"page": 166, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "155 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n\u2022 \nOut of the warrants, only UGX.13,914,233,527 was spent by the Entity resulting in  an unspent \nbalance of UGX.479,292,770 representing an absorption level of 96.67%.  \n\u2022 \nI noted out of the 19 quantified activities assessed, only 6 activities representing 32% were fully \nimplemented; 3 (16%) activities had no targets and indicator metric set to determine the extent \nof delivery of the output, 2 (11%) were not implemented while 8(42%) were not implemented.  \n\u2022 \nA sum of UGX. 36,111,290 was diverted to other activities contrary to the financial regulations. \n\u2022 \nI noted that domestic arrears worth UGX 111,930,566 were incurred by the entity during the \nyear under review.", "metadata": {"page": 167, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "year under review. \n\u2022 \nThe Hospital\u2019s Approved Structure has 533 positions.  However, the staff list as at 30/06/2019 \nshowed that only 388 posts were filled leaving 145 (27%) positions vacant. \n\u2022 \nI noted that the hospital had medicines that expired as far back as 2015/2016 financial year in \nits medical stores. \n\u2022 \nShortcomings were noted in the implementation of performance management initiatives. The \ngaps identified include; failure to develop performance agreements/targets, non-submission of \nperformance Agreement Report, non-Submission of performance appraisal reports and non-\ncompletion of quarterly performance reviews.  \n3 \nUganda Aids \nCommission (UAC) \n \nOpinion \nUnqualified \n\u2022 \nOut of the warrants of UGX.6,867,449,905, UGX.6,813,469,870 was spent by the entity resulting", "metadata": {"page": 167, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "in  unspent balance of UGX.53,980,035 (representing an absorption level of 99.21%). \n\u2022 \nThe Commission planned to achieve its deliverables through implementation of 82 outputs. I \nreviewed all the 82 outputs budgeted for during the year and noted that 10 outputs representing \n12% of the total outputs were not quantified to enable measurement of performance.  \n\u2022 \nFurther, out of the 72 quantified outputs assessed, 55 outputs representing 76% were fully \nimplemented; four (4) outputs representing 6% were partially implemented while 13 outputs \nrepresenting 18% were not reported on. \n\u2022 \nFunds worth UGX 15,820,901 were irregularly diverted and spent on other activities without \nseeking necessary approvals. \n\u2022 \nThe Commission received off-budget financing to a tune of UGX 3,372,895,662 which was not \nincluded in its budget estimate/appropriation. \n\u2022", "metadata": {"page": 167, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nThe Commission returned unspent donor funds worth UGX 47,421,315 to the respective donors \ndue to failure to utilise the funds. \n\u2022 \nDomestic arrears worth UGX 76,162,402 remained unsettled at the close of the financial year. \n\u2022 \nThe Commission has a dispute over property ownership and has therefore not been able to \ncollect revenue from the properties on the land since October 2016. \n\u2022 \nShortcomings were noted in the implementation of the provisions of the UAC Human resources \nmanual in relation to staff performance management. The gaps identified include failure to \nprepare the Commission annual performance plan; failure to prepare an annual performance \nreport; failure to hold Quarterly Performance reviews and failure to review staff attendance. \n4 \nUganda Blood \nTransfusion \nServices (UBTS) \n \nOpinion \nUnqualified \n\u2022", "metadata": {"page": 167, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Unqualified \n\u2022 \nParliament appropriated a total of UGX.19.18Bn to UBTS, however the entity only received \nUGX.19.17Bn resulting in a budget shortfall of UGX.9,674,726 representing a funding level of \n99.95% of the approved budget.  \n\u2022 \nOut of the warranted amount of  (UGX.19,172,423,897 ), UGX.19,131,289,991 was spent by the \nentity resulting in  unspent balance of UGX.41,133,906 representing an absorption level of \n99.79%. \n\u2022 \nI noted that funds amounting to UGX 35,735,999 were diverted. \n\u2022 \nI noted that out of 6 outputs assessed, 3 outputs representing 50% of the total outputs were \nnot quantified to enable measurement of performance.  \n\u2022", "metadata": {"page": 167, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nI noted that out of the 6 quantified outputs assessed, no output was fully implemented; one (1) \noutput representing 16.7% was partially implemented while two (2) outputs representing 33.3% \nwere not implemented at all and three (3) outputs representing 50% did not have clear \nperformance indicators and targets to facilitate performance measurement.", "metadata": {"page": 167, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "156 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n\u2022 \nI noted significant inconsistencies between the figures in the vote performance report and the \nstatement of financial performance as of 30th June, 2019. \n\u2022 \nI noted that collected blood is transported together with staff using the entity non refrigerated \nvehicles. \n\u2022 \nUBTS operates without accreditation by the African Society for Blood Transfusion (AFSBT). This \nmeans that its (UBTS) operations are only limited to local standards. \n\u2022 \nShortcomings were noted in the implementation of performance management initiatives. The \ngaps identified include; lack of performance agreements, non-submission of Performance \nAgreement Reports, late completion of performance appraisals, non-submission of Performance \nAppraisal Reports, failure to undertake quarterly performance reviews, non-completion of", "metadata": {"page": 168, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "performance plans, non-submission of Progress Reports on Performance Improvement Plans, \nlack of mechanism to monitor staff attendance, non- submission of reports on absenteeism, late \nConclusion of Disciplinary Cases, non- submission of Reports on Discipline and lack of a client\u2019s \ncharter. \n5 \nChina Uganda \nFriendship Hospital \n\u2013 Naguru \n \nOpinion \nUnqualified \n\u2022 \nI noted that out of the budgeted revenue of UGX.280,000,000 for the year 2018/19, only \nUGX.136,972,203 was collected representing a performance of 51.08% of the target, and \nunderperformance of 48.92%. \n\u2022 \nThe entity budgeted to receive UGX.8,675,295,804 however UGX.8,401,895,801   was warranted", "metadata": {"page": 168, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "resulting in a budget shortfall of UGX. 273,400,003 representing 3%.   \n\u2022 \nOut of the warrants, UGX 8,002,044,677 was spent by the entity resulting in unspent balance of \nUGX.399,851,124 representing an absorption level of 95.24%. \n\u2022 \nI noted that out of the 23 outputs planned to be implemented with a total budget of UGX. \n8,675,295,804, I reviewed all the 23 outputs budgeted at UGX. 8,675,295,804 representing \n100% of the total budget. \n\u2022 \nA sum of UGX 32,978,594 was irregularly diverted from the rightful activities towards others \nwithout seeking and obtaining the necessary approvals. \n\u2022 \nI noted that the hospital does not have a management Board. \n\u2022", "metadata": {"page": 168, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nI noted that a total of UGX.344,556,616 was paid to a number of suppliers without deduction of \nwithholding tax worth UGX 20,673,397. \n\u2022 \nI noted that out of 349 approved positions, only 290 (83%) positions were filled and 59 (17%) \npositions were vacant by the end of the year under review. \n\u2022 \nShortcomings were noted in the implementation of performance management initiatives. The \ngaps identified include; failure to develop performance agreements/targets, non-submission of \nperformance Agreement Report,  non-completion of performance improvement plans, non-\nSubmission of progress report on performance improvement plans, non-submission of \nSubmission of reports on discipline and lack of a clients\u2019 charter. \n\u2022 \nI noted that the hospital lacked medical stationary and had a challenge of drugs stock outs. \n6 \nNational Medical \nStores (NMS) \n \nOpinion", "metadata": {"page": 168, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Opinion \nUnqualified \n\u2022 \nI noted that NMS payables increased from UGX 77,905,926,000 for the financial year 2017/18 \nto UGX 121,475,919,000 for the financial year 2018/19 representing an increase of UGX \n43,569,993,000 (representing 55.9%).                                                                                                   \n\u2022 \nOn the other hand, a review of the IFMS financial reports revealed that NMS was indebted to \nthe tune of UGX 110,726,211,404. No reconciliation was provided to harmonize the two figures.   \n\u2022 \nThe entity reported a balance of receivables amounting to UGX 38,223,536,000 in the statement \nof financial position of which four (4) debtors valued at UGX 17,325,064,059 were all more than \nthree years old. \n\u2022", "metadata": {"page": 168, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nI noted that no guidance was provided on the depreciation methods and rates applicable to the \ndifferent classes of assets. As a result UGX 3,182,002,000 reported as the value of depreciation \ncharge for the year lacked a proper base for its computation. \n\u2022 \nNational Medical Stores Finance and Accounting Policy and Procedure Manual 2018 does not \nprovide guidance on Inventory valuation although NMS values its inventory every financial year.", "metadata": {"page": 168, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "157 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n\u2022 \nI noted that \u201ccall off orders\u201d and supplier delivery notes for Medical supplies amounting to UGX. \n8,857,994,346 were delivered outside the agreed upon delivery dates. \n7 \nUganda Virus \nResearch Institute \n(UVRI) \n \nOpinion \nUnqualified \n\u2022 \nI noted that out of the budgeted revenue of UGX.260,000,000 for the year 2018/19, only \nUGX.107,120,835 was collected representing 41.2% of the target. \n\u2022 \nThe entity budgeted to receive UGX 7,377,120,461. However, UGX 6,720,335,064 was warranted", "metadata": {"page": 169, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "and released resulting in a budget shortfall of UGX 656,785,397 representing 8.9%.  Out of the \namount released (UGX 6,720,335,064), UGX 6,378,913,118 was spent by the entity resulting in \nunspent balance of UGX 341,421,946 representing an under-absorption level of 5%.  \n\u2022 \nOut of the 7 quantified outputs/activities assessed, 1 output/activity representing 14% was fully \nimplemented and 6 outputs/activities representing 86% were partially implemented. \n\u2022 \nThe error of UGX.374,275,610 was not corrected and reflected in the Reconciliation between \ntotal expenditure per Appropriation Accounts and per Statement of Financial Performance.  \n\u2022 \nI noted that the Institute\u2019s Nitrogen Plant broke down in 2017 and had not been repaired or \nreplaced by the time of audit. \n\u2022", "metadata": {"page": 169, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nUVRI has an approved structure of 237 positions.  Out of the 237 approved positions, only 88 \n(37.1%) were filled and 149 positions remained vacant as at the time of the audit (Nov 2019).   \nAmong the unfilled positions, are key positions of Assistant Director of Research in \nZoology/Ecology, Public Relations Officer, Principal Economist and Bio Medical Engineer. \n\u2022 \nShortcomings were noted in the implementation of performance management initiatives. The \ngaps identified include; late completion of Performance Appraisals, non-Submission of \nperformance appraisal reports, non-completion of Performance Improvement Plans, non-\nSubmission of progress report on performance improvement plans, Non- submission of reports \non absenteeism    and lack of a client\u2019s charter. \n8 \nHealth Service \nCommission (HSC) \n \nOpinion \nUnqualified \n \n\u2022", "metadata": {"page": 169, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nI noted that the entity did not budget for NTR yet UGX.13,243,700 was collected. \n\u2022 \nThe entity budgeted to receive UGX.6,404,808,971 out of which r UGX.6,404,399,754 was \nwarranted representing almost 100% of the budget.  \n\u2022 \nOut of the amount released of UGX.6,404,399,754, UGX. 6,260,564,779 was spent by the entity \nresulting in unspent balance of UGX.143,834,975 representing an absorption level of 97.75%.  \n\u2022 \nI noted that out of the 6 quantified outputs/activities assessed, 1 output/activity representing \n17% was fully implemented; 1 output/activity representing 17% was partially implemented while \nthe level of implementation for 4 outputs/activities representing 66% could not be assessed due \nto lack of indicators/ targets.", "metadata": {"page": 169, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "to lack of indicators/ targets.  \n\u2022 \nI noted that funds to the tune of UGX.15,820,901 were irregularly diverted towards other \nactivities without seeking and obtaining the necessary approvals. \n\u2022 \nA trend analysis of the domestic arrears showed a limited movement of arrears from UGX.  \n82,918,252 in the previous year to UGX.82,798,153 in the year under review, a decrease of \n0.15 %. \n\u2022 \nIt was noted that out of the 79 approved posts for the Commission, only 46 (58%) were filled \nleaving 33 (42%) posts vacant.  \n\u2022 \nI noted that the Commission launched an Electronic Recruitment System (ERS) and has \nestablished recruitment hubs in eight Regional Referral Hospitals without a proper IT \ngovernance structure. The commission did not have an IT policy, IT Strategic Committee, IT \nStrategic Plan and an IT Unit to drive the strategy.", "metadata": {"page": 169, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nShortcomings were noted in the implementation of performance management initiatives. The \ngaps identified include; failure to develop performance agreements/targets, delayed \ndevelopment of performance plans, delayed completion of performance appraisals, Failure to \nhold quarterly performance reviews and Non-submission of a summary report on performance \nappraisal. \n\u2022 \nShortcomings were noted in the recruitment of Staff for the Health Service. The gaps identified \ninclude; Non-submission of HSC performance reports by District Service Commissions, Non-", "metadata": {"page": 169, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "158 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \nmonitoring of the implementation of the Commission\u2019s decisions, Failure to attract staff in key \npositions. \n9 \nMinistry of Health \n \nOpinion \nQualified \n\u2022 \nUnsupported adjustments relating to domestic arrears (UGX. 1,655,638,328), overdraft (UGX. \n1,037,888,831) and bounced EFTs (UGX. 313,653,500) which as a whole have a material effect \non the presentation of the financial statements. \n\u2022 \nMischarge/ Diversion of funds amounting to UGX. 3,089,769,035. \n\u2022 \nThere was a shortfall in releases amounting to UGX. 12,204,467,716 representing an under-", "metadata": {"page": 170, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "release of 7.5% of the budget. Ministry of Health had unspent balance of UGX. 3,257,075 (out \nof UGX. 150,334,054,569 released), representing an absorption level of almost 100%.  \n\u2022 \nThe Ministry planned to achieve its deliverables through implementation of 41 outputs. I sampled \n28 out-puts budgeted at UGX. 1,022,297,782,000 (including external funding) representing \n87.71% of the total budget for review and noted that of these, 1 (3.57%) was fully implemented, \n5 (17.86%) partially implemented, and 11 (39.28%) not implemented at all. The remaining 11 \n(39.28%) could not be assessed as no targets had been set by the Ministry. \n\u2022 \nMoH did not budget for NTR. However, UGX 134,218,800 was collected. Failure to budget for \nrevenue misleads the users of the financial statements.", "metadata": {"page": 170, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nOff-budget financing received by MoH to a tune of USD. 6,202,468.79 and UGX. 4,678,591,035 \nwas not paid into the Consolidated Fund contrary to the PFMA, 2015.  \n\u2022 \nMoH did not budget adequately for domestic arrears. With domestic arrears amounting to UGX. \n46,522,711,341, only UGX 197,440,913 was budgeted for settlement of domestic arrears, and \nonly UGX 20,258,934,225 of this was actually paid.  \n\u2022 \nMoH had contingent liabilities amounting to UGX 46,206,660,072 due to two on-going court \ncases.  \n\u2022 \nThe Ministry of Health has an approved organisation structure comprising of 853 staff out of \nwhich 481 posts have been filled, leaving a balance of 372 posts vacant.  \n\u2022", "metadata": {"page": 170, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nSerious shortcomings were noted in the area of staff performance management, including delays \nto complete and submit to MoPS Performance Agreements, Plans, Appraisals, Improvement \nPlans and reports on discipline; absence of a rewards and sanctions committee; and delayed \nconclusion of disciplinary cases. \n\u2022 \nUGX. 2,742,205,914 was paid out as pension without the Responsible Officers verifying the \nsalary, gratuity and pension payment files sent to the IPPS/IFMS; pensioners aged 75 years and \nabove were being paid pension without availability of life certificates on their files; and gratuity \npayments worth UGX. 495,906,691 were uploaded to the IFMS without having been processed \nthrough the IPPS, presenting a risk of making duplicate payments.  \n10 \nNational Drug \nAuthority \n \nOpinion \nQualified \n\u2022", "metadata": {"page": 170, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Qualified \n\u2022 \nAmounts totalling UGX 32,305,937,813 that related to contract sums for the construction of a \nLaboratory Tower (UGX 31,310,160,593) and Supervising Consultant (UGX 995,777,220) were \nerroneously recognized as payables and Capital Work In Progress before commencement of \nworks. \n\u2022 \nAlthough National Drug Authority had a revenue performance of 106%, there were shortfalls in \ncertain revenues streams amounting to UGX 1,016,669,274. \n\u2022 \nNational Drug Authority had a capital expenditure budget of UGX 41,310,730,100 of which only \nUGX 1,579,441,546 (3.28%) was utilized thereby leaving unspent funds worth UGX \n39,731,288,554. \n\u2022 \nEven though the Authority set expenditure targets per quarter for the capital expenditure, no", "metadata": {"page": 170, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "clear targets and performance indicators were set some of the outputs. \n\u2022 \nThe Authority planned to achieve its deliverables through implementation of 71 outputs. I \nsampled 28 outputs worth UGX 9,209,511,000 representing 17.9% of the total budget and noted \nthat nine (9) outputs were fully implemented, 16 partially implemented, two (2) outputs were \nnot implemented at all and one (1) planned output could not be assessed.", "metadata": {"page": 170, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "159 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n\u2022 \nFunds worth UGX 27,160,098,065 had not been collected by the close of the financial year. Of \nthis amount, UGX 23,959,154,964 was due from Ministry of Health while UGX 1,537,194,483 \nwas owed from Global Fund and both remained outstanding for more than 2 years.  \n\u2022 \nA total of 15 assets were missing as result of staff leaving without handing them over to the \nAuthority. \n\u2022 \nOut of the 14 cases against the National Drug Authority, it was noted that seven (7) cases arose \ndue to the Authority\u2019s failure to conduct the contract terminations of the parties involved in a \nfair and lawful manner, resulting in financial loss amounting to UGX 118,791,119 in addition to", "metadata": {"page": 171, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "an outstanding obligation of UGX 800,000,000.   \n\u2022 \nI reviewed four (4) concluded cases against the National Drug Authority and noted that they \narose out of unfair and unlawful action on the part of the Authority staff while undertaking their \nordinary business, resulting in a financial loss of UGX 358,982,513.  \n\u2022 \nDelayed integration of the NDA Management Information System (NDAMIS) and Navision \nSystem resulting in manual reconciliation and posting of revenue transactions from NDAMIS to \nNavision. \n\u2022 \nShortcomings were noted in the implementation of the provisions of the NDA Human resources \nmanual in relation to staff performance management. The gaps identified include absence of a \nrewards and sanctions committee and failure to complete and submit performance appraisals.  \n11 \nUganda Nurses \nand Midwives \nCouncil \u2013 FY \n2017/2018 \n \nOpinion \nUnqualified", "metadata": {"page": 171, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Opinion \nUnqualified \n \n\u2022 \nContrary to best practice corporate governance requirements for separation of operational and \noversight responsibilities, it was observed that the Chairperson of the Council signed the financial \nstatements submitted to this Office for audit instead of the Accounting Officer (Registrar). \n\u2022 \nThere was a shortfall in releases amounting to UGX 43,500,000 representing an under release \nof 58% of the budget. \n\u2022 \nThe Council received a grant of UGX 48,750,000 from the United Nations Population Fund \n(UNFPA) and I observed that only UGX 11,500,000 (24%) had been utilised while the balance \nof UGX. 37,250,000 was refunded back to UNFPA because of failure by the institute to absorb it \nwithin the year. \n\u2022 \nFunds worth UGX 38,088,650 were spent in excess of the approved budget without the approval", "metadata": {"page": 171, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "of the Minister. \n\u2022 \nI observed that the key positions of the Registrar and Deputy Registrar have not yet been \nsubstantively filled. Further, I noted that two staff have been acting in these positions for more \nthan the mandatory period of 6 months and are being paid acting allowances, without evidence \non their personal files that their acting appointments were renewed or extended by the Health \nService Commission. \n\u2022 \nThe Council lacks an internal audit function. \n\u2022 \nI noted that the Council awarded a contract for the construction of a water borne toilet at UNMC \nat UGX.43,770,330, while the approved budget was UGX.32,000,000 and there was no approved \nsupplementary budget to support the additional allocation of UGX 11,770,330. \n\u2022 \nThe Council undertook procurement of the Supply of assorted stationery at UGX 9,202,000, \nwithout any procurement requisition (Form 5) from the user department.", "metadata": {"page": 171, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nI reviewed procurements totalling to UGX 147,667,220 and noted a number of irregularities such \nas: payments worth UGX 93,052,720 made to suppliers other than those named in the LPOs; \nincomplete deliveries; deliveries made before initiation of procurements; deliveries made before \nevaluation of bidders and instances of lack of contracts. \n\u2022 \nThe Council procured 6000 certificates and 7000 identity cards. I noted that only 2,065 \ncertificates and 7,000 identity cards were delivered and the supplier was paid UGX. 20,123,500 \nin excess of the invoiced amount. Furthermore the procurement records were not availed for \naudit.", "metadata": {"page": 171, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "160 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n\u2022 \nI noted that the council has no designated transport officer and as a result, log books and fuel \nregisters were not being maintained.  In addition there were no monthly fuel reconciliations \nbeing undertaken or operating records on maintenance and repairs. \n12 \nUganda Nurses \nand Midwives \nCouncil \u2013 FY \n2018/2019 \n \nOpinion \nQualified \n\u2022 \nAn expenditure item was reported in the Statement of Financial Performance as cost of sales \nworth UGX 201,100,020 while the corresponding Note 14 disclosed \u2018printing costs\u2019 at UGX \n191,435,720. No supporting documentation was provided for this amount. \n\u2022 \nThe Council made payments totalling to UGX 1,274,315,720 as direct debits to the council bank", "metadata": {"page": 172, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "accounts without any supporting documentation and they were also not captured in the \ncashbook. \n\u2022 \nMost of the sections of the UNMC Financial and Accounting Policies and Procedures Manual 2012 \nare outdated and need updating.  \n\u2022 \nThe Nurses and Midwives Act requires the Council to prepare the annual financial statements of \naccounts for the immediately preceding financial year not later than three months in the following \nyear, which contradicts the PFMA, 2015. \n\u2022 \nThere were no log books maintained to track the vehicle movements as required by the \nregulations and no records were maintained to keep track of vehicle history, performance, \nservicing, overheads, and repairs. \n\u2022 \nThe Council appointed a contract manager who was not a staff of the Council contrary to PPDA \nregulations. \n13 \nUganda Medical \nand Dental \nPractitioners \nCouncil \n \nOpinion \nUnqualified \n\u2022", "metadata": {"page": 172, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Unqualified \n\u2022 \nUMDPC had an approved budget of UGX 1,953,040,000 out of which UGX 1,667,255,072 \n(87.1%) was realized, resulting into a shortfall of UGX 285,784,928 (12.9%).  \n\u2022 \nUMDPC only received UGX 32,750,000 from MoH as subventions out of the budgeted UGX \n75,000,000, translating into a shortfall of UGX 42,250,000.   \n\u2022 \nUMDPC\u2019s domestic arrears shot up from UGX 9,003,367 in the previous year to UGX 51,546,557 \nin the year under review, an increase of 472.5 %. The arrears, which remained unsettled at the", "metadata": {"page": 172, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "close of the year, were in respect of statutory deductions of PAYE (UGX 36,351,201) and NSSF \n(UGX 15,195,356). \n\u2022 \nNo budget provisions were made by UMDPC towards settlement of outstanding domestic arrears \nfrom the prior year amounting to UGX 9,003,367. \n\u2022 \nThere were only two signatories to UMDPC\u2019s bank account, namely the Registrar and his Deputy, \ncontrary to the requirement to have the Registrar (Accounting Officer) plus any other two heads \nof department as signatories. This means that Council business comes to a standstill if one of \nthe signatories is away. \n\u2022 \nUMDPC has an approved organisation structure comprising of 26 staff out of which 16 posts \nhave been filled, leaving a balance of 10 posts vacant.  \n\u2022 \nNo staff performance appraisals were done in the year under review. \n\u2022", "metadata": {"page": 172, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nNo report on procurement activities undertaken by the Council was submitted to PPDA., despite \nthe fact that UMDPC undertook procurements worth UGX 497,000,000 during the year under \nreview. \n14 \nJoint Clinical \nResearch Centre \n(JCRC) \n \nOpinion \nQualified \n\u2022 \nI noted that the net book value of land and buildings was understated to the extent of the \ndifference between its carrying amount and the market value. \n\u2022 \nI noted that donated assets were not valued and recognized in the financial statements.  Hence, \nunderstating the net book value of Property, Plant Equipment. \n\u2022 \nI noted that the entity had an approved revenue budget of UGX 24,247,302,851, out of which", "metadata": {"page": 172, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "UGX 19,140,030,000 was realized resulting in a shortfall of UGX.5,107.272,851 (21%). \n\u2022 \nI observed that out of the 204 quantified outputs assessed, 159 outputs/activities representing \n78% were fully implemented, 5 outputs/activities representing 2% were partially implemented \nwhile 40 outputs/activities representing 20% were not implemented at all. \n\u2022 \nI noted that during the year, the Centre operated without stocks for key essential medicines and \nhealth supplies.", "metadata": {"page": 172, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "161 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n\u2022 \nI observed that the annual summary statement of financial performance was submitted in \nNovember 2019 beyond the statutory deadline. \n\u2022 \nI noted that during the financial year 2017/18, five (5) firms bided to construct the Tuberculosis \nClinic. However, the contracts committee made a decision that the quoted bid amount by the \nBest Evaluated Bidder of UGX 435,554,927 was so high and the Contracts Committee \nrecommended the use of Force Account Mechanism without adhering to PPDA guidelines.  \n\u2022 \nI noted that advance payments worth UGX. 165,627,079.29 were made to various suppliers \nwithout advance payment guarantees. \n\u2022 \nFor procurements worth UGX 95,297,800 there was no evidence that market price assessment \nwas conducted by the Accounting Officer prior to either initiation of the procurement or", "metadata": {"page": 173, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "contracting. \n15 \nUganda Cancer \nInstitute \n \nOpinion \nQualified \n\u2022 \nI observed that out of the UGX 7,419,908,090 funds allocated under program 02 -medical \nservices to deliver cancer care services, UGX 497,155,495 representing 6.70% of the funds \nprogram allocation was diverted to other activities. \n\u2022 \nParliament appropriated a total of UGX 93.072 billion to Uganda Cancer Institute; however the \nentity only received UGX 48.831 billion (representing a release of 52.5%) of the approved \nbudget. \n\u2022 \nOf the amount of UGX 48.831 billion released UGX 48.808 billion was spent by the entity resulting \nin unsent balance of UGX 23 million representing 99.9% absorption level. The unspent balance", "metadata": {"page": 173, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "at the end of the financial year was subsequently swept back to the consolidated fund account. \n\u2022 \nI noted that out of the 110 quantified activities assessed, only 63 outputs/activities representing \n57% were fully implemented; 23 outputs/activities representing 21% were partially \nimplemented, 14 outputs/activities representing 13% were not implemented while 10 \noutputs/activities representing (9%) had no targets and indicator metric set to determine the \nextent of delivery of the output. \n\u2022 \nI noted that staff salaries worth UGX.162,708,400 incurred during the year under review were \nnot paid. \n\u2022 \nI noted that UGX.5,267,717 was paid to individuals who were not on the pension payroll  that is \nincluded as part of  the financial statements hence rendering the  payment  doubtful. \n\u2022 \nI noted that the entity lacked adequate space for offices, stores and patients. \n\u2022 \nShortcomings were noted in the implementation of performance management initiatives. The", "metadata": {"page": 173, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "gaps identified include; non-submission of progress report on performance improvement plans, \nlate conclusion of disciplinary cases and non- submission of reports on disciplinary cases. \n16 \nUganda \nReproductive \nMaternal and Child \nHealth Services \nImprovement \nProject \n(URMCHSIP) \n \nOpinion \nUnqualified \n\u2022 \nI noted some gaps relating to training of RMNCAH cadres in short supply; there were several \ntraining institutions that lack training aids and text books especially schools training the Diploma \nin Anesthesia, tutors of training schools (midwifery and anesthesia) had skill gaps and there \nwere courses that were started with support of the Project specifically the Bachelor of Anesthesia \nfor which schemes of service has not yet been developed. \n\u2022 \nI noted that a total of USD 31,627,057.95 was available for spending during the year. However,", "metadata": {"page": 173, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "by close of the year under review, only USD.6,909,837.98 (22%) had been utilized. I further \nnoted that out of the cumulative receipts for the two years of project implementation amounting \nUSD 35,087,020, only USD.10,369,800.03(30%)  had been spent by close of the year under \nreview. \n\u2022 \nI noted that whereas funds amounting to USD 11,220,000 were available to the project for \npurchase of essential drugs, no procurements were conducted for the last two years of \nimplementation. In addition, out of USD 10,100,000 available for purchase of health facilities \nequipment, only USD 2,296,209.08 had been spent (representing 22.7% absorption). Also noted \nwas that USD 20,416,820 available for construction of maternity units had not yet been utilized. \n17 \nEast African Public \nHealth Laboratory \nNetworking Project \n(EAPHLNP2)", "metadata": {"page": 173, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "(EAPHLNP2) \n\u2022 \nI noted that the project had USD.9,683,037.18 available for spending during the year. However, \nonly USD.4,191,998.54 was spent resulting in a total of USD.5,491,038.64 not utilized by year \nend.", "metadata": {"page": 173, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "162 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n \nOpinion  \nUnqualified \n\u2022 \nI noted that the MoH did not conduct the semi-annual audits of the project. \n\u2022 \nI noted that 10 studies were not undertaken inspite of the availability of funding. The Ministry is \nmissing a great opportunity to carry out studies to inform implementation of its core programs. \n\u2022 \nI noted that although the Project closure date is 30th March 2020, the ministry signed a one-\nyear contract of UGX.8,913,336,496 for the construction of an Isolation Centre at Mulago with \nM/s Zhongmei on 3rd Oct 2019. \n18 \nSpain Uganda Debt \nSwap for \nRenovating Kawolo \nand Busolwe \nGeneral Hospital \n(SUDS)", "metadata": {"page": 174, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "(SUDS) \n \nOpinion \nUnqualified \n\u2022 \nNo material issues to be reported on. \n19 \nEast African Centre \nof excellence for \nskills and tertiary \neducation in bio \nmedical science \n(ADB support to \nUCI) \n \nOpinion \nUnqualified \n\u2022 \nI noted  that out of UGX.64,262,869,000 the project expected from the Bank and \nUGX.1,989,265,000 from the GoU, a total of UGX.23,987,910,999 (37.3%) was received from \nthe Bank and UGX.1,989,265,000 (100%) from the GoU resulting in  a budget shortfall of \nUGX.40,274,958,001 (62.7%)  in respect of external financing by the Bank.", "metadata": {"page": 174, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nI noted that of the UGX.27,478,553,587 available funds, a total of only UGX.23,463,995,356 was \nspent resulting in  UGX.4,014,558,231 representing 16.7% of the funds available not absorbed. \nOn the other hand, of amount (UGX.1,989,265,000) available for spending under Counterpart \nfunding during the year, UGX.1,989,000,000 was spent representing an absorption level of \n99.9%. \n20 \nAllied Health \nProfessionals \nCouncil (AHPC) \n \nOpinion \nUnqualified \n\u2022 \nAHPC projected to collect a total of UGX 2,923,938,396 from all its revenue sources but collected", "metadata": {"page": 174, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "an overall total of UGX 3,232,922,862, a performance of 110.57%. However, some of the \nrevenue streams, namely Registration of Business, Sale of Council documents, Recovery \u2013 \nDebtors Health Units and Inspection fees, registered revenue shortfalls which totalled to UGX \n401,036,683. \n\u2022 \nIt was noted that AHPC fully implemented all planned activities.  However, there was excess \nexpenditure of UGX 295.091,302 above the approved budget of UGX 2,923,938,396, implying \nthat the deliverables were achieved at higher than planned costs. \n\u2022 \nI noted unauthorised expenditure by AHPC on 15 expenditure lines, amounting to UGX \n523,939,754. Whereas the budget for these activities was UGX 626,666,392, AHPC spent UGX", "metadata": {"page": 174, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "1,150,606,146 (45.5% extra) without seeking due authorisation. \n21 \nUganda \nReproductive \nHealth Voucher \nProject (URHVP) \n \nOpinion \nUnqualified \n\u2022 \nThere was under-absorption of funds by URHVP. The project had  an opening balance of USD \n72,468.79 and receipts of USD 6,130,000 resulting in a total of USD 6,202,469  available during \nthe year under review.  However, out of the funds available, a total of only USD 4,757,264.39 \nwas spent resulting in USD 1,445,204.40 (30.4%) unutilized by close of the year. In the above \ncircumstances, not all planned activities were implemented. \n22 \nUganda Global \nFund to fight AIDS, \nTuberculosis and \nMalaria Project \u2013 \nHIV Component", "metadata": {"page": 174, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "HIV Component \n \nOpinion \nUnqualified \n\u2022 \nNo material issues to be reported on. \n23 \nUganda Global \nFund to fight AIDS, \nTuberculosis and \n\u2022 \nNo material issues to be reported on.", "metadata": {"page": 174, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "163 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \nMalaria Project \u2013 \nMalaria Component \n \nOpinion \nUnqualified \n24 \nUganda Global \nFund to fight AIDS, \nTuberculosis and \nMalaria Project \u2013 \nTB Component \n \nOpinion \nUnqualified \n\u2022 \nNo material issues to be reported on. \n25 \nGAVI, The Vaccine \nAlliance cash \ngrants to Uganda \n \nOpinion \nUnqualified \n\u2022 \nI noted that the project did not complete the fund accountability statement. \n \n26 \nUganda Heart \nInstitute (UHI) \n \nOpinion \nQualified \n \n\u2022", "metadata": {"page": 175, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nFunds worth UGX 579,492,626 representing 3.2% of the funds earmarked to be spent on the \nplanned outputs was diverted towards other activities without authority. \n\u2022 \nThere was a shortfall in releases amounting to UGX 933 million representing an under release of \n4.8% of the budget. Further, the UHI remained with unspent balance of UGX 472 million \nrepresenting an absorption level of 97.5%.  \n\u2022 \nThe UHI planned to achieve a number of deliverables. I sampled 38 quantified activities worth \nUGX 12,057,209,000 representing 61.6% of the total budget and noted that seventeen (17) \noutputs representing 44.8% were fully implemented; six (6) outputs representing 15.8% were \npartially implemented; fourteen (14) outputs representing 36.8% were not implemented at all;", "metadata": {"page": 175, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "and 1 output/activity representing 2.6% was not assessed due to lack of targets/indicators. \n\u2022 \nDomestic arrears worth UGX 535,857,001 remained unsettled at the close of the year. In \naddition, although the Institute had arrears worth UGX 1,127,458,497 from the prior year, only \nUGX 76,478,559 was budgeted towards settlement of domestic arrears. \n\u2022 \nFrom the pending surgery cases list, I observed that the Heart Institute had over 270 clients \nwaiting for surgery. Patients take an average of two years to get operated upon by the institute. \n\u2022 \nThere were gaps in the management of patient refunds for services paid for but not provided, \nsuch as: no refunds policy in place; there was no budget item for patients\u2019 refunds in the Chart \nof Accounts; refunds are made out of cash collection at the discretion of the responsible officer. \n\u2022", "metadata": {"page": 175, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nThe Institute makes fee waivers to patients for various reasons especially financial incapacity. \nHowever, there was no waivers\u2019 policy in place to provide guidance on this matter. \n\u2022 \nThere were anomalies in the Institute\u2019s Hospital Management Information System some of which \ninclude: there are no Quality assurance and control reports from the contract management; \nthere were no change request documents and approved user systems access forms; Loss of \npatients data or information due to poor configurations; delays in review of patients and ECHO \nprocedures; High downtime for the system; delays in retrieval and processing of patients data \nleading to increase in waiting time; poor systems maintenance due to having only one IT officer \nmanaging all systems. \n\u2022 \nShortcomings were noted in the implementation of the provisions of the Public Service Standing \nOrders in relation to staff performance management which include among others: the failure to \ndevelop performance agreements and performance plans; failure to prepare and submit", "metadata": {"page": 175, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "performance agreement reports; non-completion of performance appraisals; failure to prepare \nand submit performance appraisal reports and failure to develop and operationalize a patient\u2019s \ncharter.", "metadata": {"page": 175, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "164 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n27 \nUganda Sanitation \nFund 2 (USF) \n \nOpinion \nUnqualified \n\u2022 \nThere was late disbursement of funds to sub-grantees (districts) with quarter one funds for FY \n2018/2019 being released in quarter two. \n\u2022 \nThe Government of Uganda failed to honour its commitment to disburse counterpart funding of \nUSD 2 million. Consequently, the Global Sanitation Fund disbursements to the USF program were \nsuspended as it was conditioned upon the release of the counterpart funds by the Government \nof Uganda. This affected all the eight (8) newly rolled out districts in addition to 32 old Districts \nleading to failure to secure funding for quarter 3 and 4 in FY 2018/2019. \n28 \nRehabilitation and \nExpansion of", "metadata": {"page": 176, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Rehabilitation and \nExpansion of \nKayunga and \nYumbe Hospital \n(KAYUP) \n \nOpinion \nUnqualified \n\u2022 \nOut of the approved budget of USD 13,421,012.32, USD 8,942,539.76 was released, \nrepresenting an under release of USD 4,478,472.56 (33.37% of the budget). Further, the project \nremained with unspent balance of USD 16,549.66 representing an absorption level of 99.8%. \n29 \nKaramoja Region \nStaff Housing \nProject (KRSHP) \n \nOpinion \nUnqualified \n\u2022 \nThe third and final instalment for the project, amounting to Euros 1,399,850 was received on", "metadata": {"page": 176, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "06/06/2019 just before expiry of the Project on 19/06/2019. As a result, the contracts for the \ncontractor and the supervising consultant could not be renewed in time. \n\u2022 \nMinistry of Health risks suffering a financial loss of USD 387,723.69 relating to advance payment \nmade to M/S Zhonghao Overseas Construction Engineering Co. Ltd if the contractor does not \nrenew the contract which expired on 19th December 2017. \n \nWORKS AND \nTRANSPORT \nSECTOR \n \n1 \nMinistry of Works \nand Transport \n(MoWT) \n \nOpinion \nUnqualified \n\u2022 \nThe Ministry planned to achieve its deliverables through implementation of 30 outputs. I sampled \n18 outputs representing 60% of the planned outputs and noted that only 1 output representing", "metadata": {"page": 176, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "5.56% was fully achieved, 16 outputs (88.88%) were partially achieved, while 1 output (5.56%) \nwas not achieved or implemented at all. \n\u2022 \nThe MoWT performance indicators and targets in the MPS vary from those in NDPII. For a \nnumber of indicators, the targets are much lower or higher than the NDPII targets. Furthermore, \na number of interventions that were prioritized in the NDPII by the Ministry have not been \nbudgeted for. \n\u2022 \nFunds worth UGX. 1,050,532,082 were irregularly diverted and spent on other activities without \nseeking necessary approvals. \n\u2022 \nThere were delays in procurements which negatively impacted on implementation of planned \nactivities. \n\u2022 \nAlthough the Ministry had developed the Monitoring and Evaluation Policy, there were no work \nplans developed to enable implementation of the policy. Furthermore, the different Directorates", "metadata": {"page": 176, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "had a budget amount allocated for monitoring activities, but the funds were not applied to \nmonitoring activities. \n\u2022 \nThere is lack of standardized indicators for assessment of performance by the Ministry and as a \nresult, the indicators are stated and described differently in the various reports and planning \ndocuments. \n\u2022 \nDomestic arrears worth UGX.27,450,457,680 remained unsettled at the close of the financial \nyear. \n\u2022 \nAt the close of the financial year 2018/19, the Ministry received a court order to pay URC \npensioners arrears amounting to UGX. 14.42 billion. These had not been budgeted for and have \nbeen accrued in the financial statements. \n\u2022 \nShortcomings were noted in the implementation of the Public Service Standing Orders in relation \nto staff performance management. The gaps identified include non-completion of staff \nperformance agreements; non-completion of development plans; non-completion of", "metadata": {"page": 176, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "performance appraisals by 459 out of 549 staff; delayed submission of performance appraisal \nreports; non-completion of quarterly performance reviews for 594 staff; non-completion of", "metadata": {"page": 176, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "165 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \nperformance improvement plans; non-submission of reports on performance agreements, \nperformance appraisals and performance improvement plans to Ministry of Public Service; and \nnon-submission of reports on absenteeism. \n\u2022 \nThere were delays in valuation of PAPs. \n\u2022 \nOut of a total of UGX 39.2 billion appropriated by Parliament to enable the Ministry implement \nits activities on compensation of PAPs under the SGR project, only UGX.25 billion (64%) was \nreleased representing a shortfall of UGX. 14.2 billion (36%). \n\u2022 \nOut of the total approved 4,772 PAPs along the districts of Tororo, Iganga, Butaleja, Namutumba \nand Luuka with land and properties valued at UGX 137 billion, only 3,556 PAPs with claims of", "metadata": {"page": 177, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "UGX 62 billion have been fully compensated. \n2 \nUganda Railways \nCorporation (URC) \n \nOpinion \nQualified \n\u2022 \nURC disclosed a receivable of 69.56bn but reported in the statement of cash flows recognized \nproceeds of disposal of property, plant and equipment of UGX 69,515,419,176.65, creating an \nimpression that GoU had paid URC. \n\u2022 \nManagement applied the straight-line method of depreciation as stipulated by the manual. \nHowever; different rates were applied contrary to those stipulated in the URC Board manual. As \na consequence, there was an understatement of UGX 11,333,914,142 in the year\u2019s depreciation \ncharge. \n\u2022 \nThe prior year depreciations charge and the variation in the annual depreciation were not \nproperly supported hence limiting the scope of my audit. \n\u2022", "metadata": {"page": 177, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nThe Corporation reported loans from foreign Governments amounting to UGX 22,067,482,000 in \nthe financial years 2017/18 and 2018/19. However these loans were not supported by loan \nagreements and the benefit of the below-market rate of interest has not been measured. \n\u2022 \nThe Corporation held stock worth UGX 7,435,065,506 which belonged to RVR (UGX \n5,351,848,888) and URC (UGX 2,083,216,618). However, the adjusted final statements reflected \nUGX 12,701,656,000 resulting in an overstatement of inventory balance by UGX 5,266,590,494. \n\u2022 \nI noted material uncertainty relating to the going concern of an entity where creditors/liabilities \nwere increasing at a hyper rate while revenue reducing and entity incurred huge losses for the \npast two financial years. \n\u2022", "metadata": {"page": 177, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nI noted that out of the budgeted revenue of UGX 125,380,029,000 for the year 2018/2019, UGX \n26,875,699,000 was collected representing performance of only 21.4% of the target. \n\u2022 \nI established that there were no progress reports to support the performance achieved by the \nentity. \n\u2022 \nI noted that the Corporation revenue budget over the year 2018/2019 was unrealistic for its \nrevenue sources. \n\u2022 \nI noted that the annual budget had been prepared and approved by the URC Board. However, \nURC only prepared work plans for the GoU Institutional support funding. \n\u2022 \nI established that some targets set in the annual budget were not in line with the targets reported \non. \n\u2022 \nI noted that UGX 3,623,350,483,000 was disclosed as value for non-current assets at the close", "metadata": {"page": 177, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "of the financial year under review. However, evidence shows that the non-current assets were \nlast revalued during the financial year 2017/18. \n\u2022 \nIn the financial year ended 30th June 2019, URC had trade and other payables amounting to \nUGX 10,379,117,000. However, I noted a 50% increase in payables and that there was no \nbudgetary allocation made towards domestic arrears. \n\u2022 \nURC expected rental income of UGX 1,651,674,233 of which, only UGX 853,969,000 was realized \nresulting in a shortfall of, UGX 797,705,533 (48.3%). Additionally the expected income was not \nsupport with tenancy agreements. \n\u2022 \nShortcomings were noted in the implementation of performance management initiatives. The \ngaps identified include; lack of performance agreements, non-completion of performance plans, \nlate completion of performance appraisals, failure to undertake quarterly performance reviews,", "metadata": {"page": 177, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "166 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \nnon-completion of performance improvement plans, lack of mechanism to monitor staff \nattendance and lack of a client\u2019s charter. \n\u2022 \nI noted various weaknesses in the performance of RVR, leading to the termination of the \nconcession. However, by the time of termination, URC was demanding a total of $ 15,437,460 \nas stated in the approved budget for the financial year 2018/2019. \n3 \nCivil Aviation \nAuthority 2018 \n \nOpinion \nUnqualified \n\u2022 \nThe debtors\u2019 balance in the financial statements of the Authority includes UGX \n23,947,552,341.95 which relates to the rehabilitation of Nakasongola Airport by the Authority on \nbehalf of Government (Ministry of Defence). However, there is no evidence that Government", "metadata": {"page": 178, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "had made a commitment to reimburse the amount. \n\u2022 \nThere are thirty (30) MDAs owing the Authority a total of UGX.46,095,507,627 in unremitted \nrental fees representing 90% of the total debtors position. UCAA did not have tenancy \nagreements with some of the government bodies and did not have a recovery plan for the \nGovernment debtors. \n\u2022 \nThe Authority submitted the financial statements for the year ended 30th June 2018 on 20th \nDecember 2019 which was 415 days beyond the stipulated deadline of 31st October 2018. \n\u2022 \nThere were a number of contraventions to the Government Concession Loan Agreement between \nGoU and EXIM Bank of China for the upgrading and expansion of the Entebbe International \nAirport. These include: failure to open the Repayment Reserve Account; failure to bank revenue \ncollections on Escrow accounts; failure to comply with the budgeting requirements for funds on", "metadata": {"page": 178, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Escrow accounts; and delays in project implementation leading to increase in commitment fees. \n\u2022 \nShortcomings were observed in the certification and licensing of local aerodromes under UCAA \njurisdiction such as: aerodromes registered by CAA but not issued with construction permits; \naerodromes operating with expired licenses; and aerodromes operating without approved \naerodrome manuals and environmental impact assessment reports. \n\u2022 \nThe authority did not have any concession agreements with its jet fuel suppliers as required. \nFurther, the price of USD 5 charged for each gallon had never been revised since inception of \nthroughput fuel supplies (over 10 years ago). \n\u2022 \nThere were weaknesses observed in governance and staffing such as: the over-stay of board \nmembers and non-specification of their term limits; staffing gap of 20% and overstaffing of \ncertain directorates. \n4 \nCivil Aviation \nAuthority 2019 \n \nOpinion \nQualified \n\u2022", "metadata": {"page": 178, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Qualified \n\u2022 \nThe Authority yielded a surplus of UGX 14.061Bn representing 6% in excess of the approved \nbudget, indicating a possibility of setting unrealistically low targets for revenue collection. \n\u2022 \nThe authority planned to achieve its deliverables through implementation of 43 outputs. I \nsampled 18 outputs representing 42% of the total budget and noted that only one (1) output \nwas fully achieved; three (3) outputs were partially achieved while fourteen (14) outputs \nrepresenting 78% were not implemented at all. \nThere were delays in the procurement process ranging from 12 months to almost 4 years. \n5 \nUganda National \nRoads Authority \n(UNRA) \n \nOpinion \nQualified \n\u2022 \nExpenditure totalling to UGX 341.2Bn was diverted without authority from planned activities to \nfinance other activities. \n\u2022", "metadata": {"page": 178, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nThe entity made payments for Un-budgeted for domestic arrears amounting to UGX.224.5Bn. \n\u2022 \nThere was a shortfall in releases amounting to UGX.556.61Bn representing 17.8%. Further, the \nentity remained with unspent balance of UGX.382.999Bn representing an absorption level of \n85.12%. \n\u2022 \nI sampled 18 out-puts representing 32% of the total outputs and noted that 2 outputs/activities \nrepresenting 11% were fully implemented; 14 output/activity representing 78% was partially \nimplemented while 2 output/activity representing 11% was not implemented at all. \n\u2022 \nDelayed compensation for acquisition of land for right of way affects implementation of approved \nprojects. \n\u2022 \nDomestic arrears increased (by 110.4% from UGX UGX.224,723,792,116 in the previous year to \nUGX.472,844,113,257 in the year under review. The arrears remained unsettled at the close of \nthe year.", "metadata": {"page": 178, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "167 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n\u2022 \nI noted that there was a decrease in contingent liabilities of UGX 129,521,195,012 from UGX \n430,013,722,276 reported in the previous year 2017/2018 to UGX 300,492,527,264 reported in \n2018/2019, this amount is still substantial. \n\u2022 \nReceivables due to UNRA as reported in the statement of Financial Position amounted to UGX \n566,847,145,236. \n\u2022 \nUNRA made incurred nugatory expenditure amounting to UGX 8,099,940,759 and USD \n880,448.97 that arose out of penalties for the court cases and interest on delayed payments of \nadvances and IPCs invoices from various contractors. \n\u2022", "metadata": {"page": 179, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nEngineering Audit of a selected sample of Road Development, Bridge, Rehabilitation and \nmaintenance Projects revealed issues such as inadequate designs and planning, underestimation \nof quantities, inclusion of unnecessary items in contracts, delayed handover of the sites to the \ncontractor, gaps in contract administration, avoidable interest on advance payment, delayed \npayments to the contractors, improper choice of contract methodology, increase in project costs \ndue to payments in foreign currencies among others \n\u2022 \nI noted delays in effecting payments for certified works with payments being made after 56 \ndays, while some stretching to over 6 months.  \n\u2022 \nShortcomings were noted in the implementation of the provisions in the circular standing \ninstructions on staff performance management. The gaps identified include Performance \nAppraisals and lack of mechanism to monitor staff attendance. \n\u2022 \nI reviewed land compensation activities on a sample of roads and noted issues such as failure", "metadata": {"page": 179, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "to publish legal notification and gazette of land for public use, failure to set a cut-off date on \nKampala Northern bypass project phase 2, delays in payment for valued land and properties, \npayment of PAPs (at non-reviewed rates ) and delays in transfer of titles to Government \n\u2022 \nIn noted delays in delivery of procurement supplies worth UGX 24,018,395,488 occasioned by \nthe lengthy processes of opening up and amending letters of credit with Bank of Uganda. \n6 \nNorth Eastern \nRoad Corridor \nAsset Management \nProject (NERAMP) \n \nOpinion \nUnqualified \n\u2022 \nNo material issues to be reported on. \n7 \nBusega-Mpigi Road \n \nOpinion \nUnqualified \n\u2022 \nDuring the financial year ended June 30, 2019, no disbursements were made towards the Project", "metadata": {"page": 179, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "activities. Cumulative disbursements represent 0.69% of the Project approved loan amount of \nUA 42,500,000. \n\u2022 \nDelayed project implementation which has led to continued accumulation of both Commitment \nand Service Charges that amounted to UGX 2,428,651,381 and UGX 4,189,238,814 respectively. \n8 \nRoad Sector \nSupport Project V \n \nOpinion \nUnqualified \n\u2022 \nDelays were observed in the implementation of the Project. The cumulative physical progress of \nthe Rukungiri\u2013Kihihi road as of end of June 2019 was 0.87% against a plan of 5.36% while that \nof the Bumbobi\u2013Lwakhakha road was 55.51% against a plan of 63.32%. \n\u2022 \nRSSP-5 Project Surplus funds worth UGX 2,138,494,119 were utilized on other UNRA projects \nwithout authorization.", "metadata": {"page": 179, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "without authorization. \n9 \nUganda Road Fund \n(URF) \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX 1,550,818,598 representing an under release \nof 0.3% of the budget. Further, the URF remained with unspent balance of UGX 9,505,000 \nrepresenting an absorption level of 99.9%. \n\u2022 \nURF planned to implement and achieve a number of outputs. However, most of the major \noutputs relating to road maintenance that were reported as achieved were not supported with \nadequate evidence. I further observed that some of the planned activities were not achieved, \nfor example; out of the 10 fixed and 10 mobile weigh bridges that were to be operated, only 8 \nfixed and 4 mobile weigh bridges were operated.", "metadata": {"page": 179, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "168 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n\u2022 \nFunds worth UGX 320,570,436 were charged on items that do not reflect the nature of the \nexpenditure as defined under Government Chart of Accounts without seeking the necessary \napproval. \n\u2022 \nI noted cases where the information reported in the annual performance reports by the Fund \nManagement was either incomplete or inconsistent with the disclosures made in the financial \nstatements. \n\u2022 \nThe Fund did not prepare a summary of its ongoing court cases that could potentially result in \ncontingent liabilities. \n\u2022 \nCorporate governance issues that negatively affected the operations of the URF were observed. \nThese included: inharmonious relationship between the Board Chairperson and the Executive \nDirector; the Audit Committee did not sit for the whole year; existence of a hostile environment", "metadata": {"page": 180, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "and disharmony amongst Board members; inharmonious relationship between the Board and \nstaff; failure to appraise the Board as an organ, its members and the various committees and; \nlack of regulations for operationalization of the URF Act. \n\u2022 \nAllocation of funds to other organizations (agencies) to cater for road maintenance activities \nwithout following the criteria specified in the URF Act. \n\u2022 \nOut of UGX 35,620,000,000 requested for by the District/ Municipal Councils as emergency \nfunding for road maintenance, only UGX 3,565,833,979 was remitted to the various districts and \nurban councils. It was also observed that the releases are not timely. \n\u2022 \nWith regard to emergency/special interventions, the Board is involved only in the approval of \nthe annual budget of URF but is not involved in the approval process of the monthly/quarterly \nallocations of emergency funds to local Governments. \n\u2022", "metadata": {"page": 180, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nURF does not have an updated Public road network database that would form the basis of all \nroad fund activities across the country. \n\u2022 \nThere is inadequate monitoring and evaluation of emergency fund activities by URF \nManagement. The monitoring by the Councils and District Committees was also observed to be \ninadequate. \n\u2022 \nShortcomings were noted in the implementation of the URF Human Resource Policy 2018 in \nrelation to staff performance management. The gaps identified include non-completion of the \nperformance improvement plans and lack of a rewards and sanction committee. \n\u2022 \nURF and Public Procurement and Disposal of Public Assets Authority (PPDA) jointly entered into \na contract for the construction of PPDA-URF office building and the parties agreed to contribute \nfunds in equal proportion to finance the project. However, this was not the case as URF had \ncontributed only UGX 6,951,244,883 while PPDA had contributed a total of UGX 11,399,139,233", "metadata": {"page": 180, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "by 08/10/2019. \n \nLANDS SECTOR \n \n1 \nMinistry Lands, \nHousing and Urban \nDevelopment \n \nOpinion \nUnqualified \n\u2022 \nThe Ministry paid UGX.11,210,372,950 as compensation for land earmarked for Amuru Sugar \nProject. The clauses in the deed of settlement require harmonisation to clarify whether it was \nacquisition of land or compensation.  \n\u2022 \nI sampled 40 out-puts worth UGX.39,920,085,800 representing 67% of the total budget for \nreview and noted that of the quantified outputs/activities assessed, 16 outputs/activities \nrepresenting 40% were fully Implemented and 10 outputs/activities representing 25% were \npartially implemented. Further, 14 outputs/ activities representing 35% contained some activities \nthat were quantified and others not quantified.  \n\u2022", "metadata": {"page": 180, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nThe ministry had a total of 85 claimants, with a debt of UGX.30,885,958,764 as at 30th June \n2018. After revaluation of earlier settled claims, total claims in the year amounted to a sum of \nUGX.53,447,591,764, out of which only 7 persons  were paid a total of UGX.22,437,135,000 \nduring the year leaving a balance of  UGX 31,010,456,764.  \n\u2022 \nThe Ministry had several disciplinary cases that have taken longer than the required period to \nbe resolved. I noted that 4 cases took two years to be resolved leading to dismissal of the officers \nconcerned.", "metadata": {"page": 180, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "169 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n\u2022 \nThe ministry has only filled 512 positions out of the 839 leaving 327 positions vacant. Out of the \n327 vacancies, 160 vacancies are for senior positions. \n\u2022 \nShortcomings were noted in the implementation of the provisions in the circular standing \ninstructions on staff performance management. The gaps identified include non-completion of \nPerformance Agreements, no quarterly reviews undertaken, no performance improvement plans \nprepared, non-submission of reports on Performance Agreements, Performance Appraisals, \nPerformance Improvement Plans to MoPS and lack of mechanism to monitor staff attendance. \n2 \nAlbertine Region \nSustainable Project \n(ARSDP) - Lands \n \nOpinion \nUnqualified \n\u2022 \nNo material issue reported. \n3 \nUganda Land", "metadata": {"page": 181, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "3 \nUganda Land \nCommission \u2013 ULC \n(FY 17/18) \n \nOpinion \nQualified \n\u2022 \nThe payables position remained at UGX.7,162,227,073 in both the current and previous years \nimplying that no settlement of the commitments was made during the year. \n\u2022 \nThe outstanding claims for land compensation stood at UGX.144,890,491,798. However, this \nwas not reflected in the financial statements as payables or in the statement of outstanding \ncommitments. \n\u2022 \nExpenditure analysis revealed that a total of UGX 397,979,311 was charged on items which do \nnot reflect the nature of the expenditure. \n\u2022 \nAudit noted that whereas MoFPED had opened the Land Fund Account, it was found dormant; \nthe compensation funds are still budgeted for and received under the development component", "metadata": {"page": 181, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "of \u201csupport to Uganda Land Commission\u201d on the ULC Budget.  \n\u2022 \nA review of the Commission performance for the year revealed that the finalization of the ULC \nbill was delayed despite issuance of the certificate of implication by MOFPED on 10th October \n2018. \n\u2022 \nThe Commission issued new leases over existing leaseholds resulting in lawsuits and subsequent \nawards of over UGX.26,012,937,524 by courts which was much higher than the lease premiums \npaid to the Commission of UGX. 1,064,367,000. \n\u2022 \nThe Commission liabilities accumulated to UGX 14,812,935,000 during the financial year 2017/18 \nwithout committed funds. \n\u2022 \nThe Commission does not have a complete land inventory for all its land and properties that are \noccupied by tenants, vacant, acquired under compensation (but not yet re-distributed to the", "metadata": {"page": 181, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "bona fide occupants), and acquired and owned by other government institutions and missions \nabroad.  \n4 \nUganda Land \nCommission \u2013 ULC  \n(FY 18/19) \n \nOpinion \nQualified \n\u2022 \nOut of the approved budget of UGX.43,457,802,009, only UGX.42,673,802,021 was \nwarranted/released resulting into a budget shortfall of UGX.783,999,988 representing 2.5%.  \n\u2022 \nThe payables balance was adjusted by UGX.187,522,407,261, from UGX.7,162,227,073 as at \n30th June, 2018 to UGX.194,684,634,334, as indicated in the statement of changes in equity. \nHowever, the relevant supporting journals and documents were not availed for review, rendering \nthe genuineness of the liabilities doubtful.", "metadata": {"page": 181, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nULC allocated land on block LRV 4407 Folio 12, Plot 5 measuring 1.528 hectares in Entebbe \nMunicipality, to Masindi Hotel Limited vide minute 40/2009(a)(37) which paid a premium of \nUGX.101,667,000. This was done without prior verification and without consent (no objection) \nfrom the user of the land (Fisheries Training Institute) and there was no evidence of physical \ninspection of the same land by the Commissioners. This resulted into a dispute, and Masindi \nHotel Limited was paid damages totalling to UGX 1,965,520,000. \n\u2022 \nA total of UGX.708,096,021 was mischarged on items which do not reflect the nature of the \nexpenditure of the Commission. \n\u2022 \nPayments worth UGX. 9,961,368,946 lacked supporting documents in form of offer letters,", "metadata": {"page": 181, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "acceptance letters, valuation reports, survey reports; copies of titles, survey reports, invoices, \ndelivery notes, goods received notes and local purchasing orders.", "metadata": {"page": 181, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "170 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n\u2022 \nThe Commission does not have a land inventory for all government land and properties under \nits jurisdiction that are either occupied by tenants, vacant, acquired under compensation (but \nnot yet re-distributed to the bona fide occupants), or acquired and owned by other government \ninstitutions and missions abroad.  \n5 \nUganda Support to \nMunicipal \nInfrastructure \nDevelopment \nProgramme \n(USMID) \u2013 1 \n \nOpinion \nUnqualified \n\u2022 \nIt was noted that the project fell short of some measurable indicators as targeted outputs for \ninfrastructure completed by participating municipalities, Roads, street lights and drainage \nrehabilitated and Garbage collected and disposed (tonnes) were not fully achieved \n\u2022", "metadata": {"page": 182, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nI noted that some MLGs did not meet the desired Disbursement Linked Indicator as one entity \ndid not fully adhere to eligible expenditures requirement for the use of funds and Four (4) MLGs \ndid not meet some of the minimum conditions. \n6 \nUganda Support to \nMunicipal \nInfrastructure \nDevelopment \nProgramme \u2013 \nAdditional Funding \n(USMID \u2013 AF) \n \nOpinion \nUnqualified \n\u2022 \nOut of the approved budget of UGX 239,525,034,000 (US$ 64,100,000), a sum of UGX \n207,238,720,570 (US$ 55,459,764.5) was realized resulting into a shortfall of UGX.32, \n286,313,430 (US$8,640,235.5) representing 13.5 %.  \n\u2022", "metadata": {"page": 182, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nOut of the receipts of UGX 207,238,720,570 (US$55,459,764.5), a sum of UGX 3,759,622,196 \n(US$ 1,006,123.5) was spent indicating an absorption rate of only 1.8%. However, UGX \n203,479,098,374 (US$ 54,453,640.9) was not absorbed because of late receipt of funds which \nwas on 28th June, 2019, two days to the closure of the financial year. \n\u2022 \nThe effective date for the commencement of the Project was 1st October, 2018 and it is expected \nto close on 31st December, 2023. However, the project was declared effective on 11th April, \n2019, hence a delay of nearly six months. \n \nACCOUNTABILIT\nY SECTOR \n \n1 \nMinistry of Finance, \nPlanning and \nEconomic", "metadata": {"page": 182, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Planning and \nEconomic \nDevelopment \n(MoFPED) \n \nOpinion \nUnqualified \n\u2022 \nIn 2014/15, a private company incurred UGX.556,611,600 in demurrage charges in respect of \nraw materials warehoused at a customs bond because of government\u2019s failure to perform its \ntimely obligation. The raw materials were housed pending processing of taxes under the \ngovernment of Uganda intervention in the textile sector for financial year 2014/15. The payment \neffected by the company was later refunded by Ministry of Finance in the financial year ended \nJune 2019.  \n\u2022 \nA review of the statement of revenue collected during the year revealed that management did \nnot budget for the NTR collections for the year despite the entity collecting a sum of \nUGX.13,661,442,500. The Ministry should have based on the prior year collections that related \nto recurring collections to budget for the NTR.", "metadata": {"page": 182, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nI noted that, contrary to section 45 of the PFMA, funds to a tune of UGX.21,009,555,095 that \nwere appropriated for subventions were not transferred to the subventions but rather \nrequisitions were being sent to the Ministry for processing and Expenditure. The subventions \ncould not easily track expenditure and were thus unable to prepare financial statements as \nrequired by their respective Acts. \n\u2022 \nThe Accounting Officer did not make sufficient budget provisions towards the settlement of \ndomestic arrears despite the accumulation of a total of UGX.200,749,583,393 in un-paid \nobligations. The amount provided in the budget for 2018/19 was only UGX.16 bn which is 8% \nof the reported arrears for the previous financial year. Notably, the ministry owes UGX. \n376,863,312,911 in tax refunds and incentives due to the Uganda Revenue Authority.  \n\u2022", "metadata": {"page": 182, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nBy the close of the financial year, the unsettled obligation in relation to subscriptions to \ninternational organisations stood at UGX.63,231,892,784 and some were dating as far back as \nfinancial year 2014/15.  \n\u2022 \nI established that the Ministry recognized in its financial statements outstanding obligation to \npay tax incentives worth UGX.368,422,413,913 on behalf of selected tax payers. The reported \nfigure includes penal interest of UGX.69,162,909,731 due to delayed payment. This is wasteful. \n2 \nNational Population \nCouncil \n\u2022 \nDespite the Council receiving more than 100% of its budget, a number of the planned activities \nwere not fully implemented during the year these included; establishing a functional population", "metadata": {"page": 182, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "171 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n \nOpinion \nUnqualified \n \nManagement Information System (MIS) for the Council; conducting consultative meetings of \nStakeholders on the Population MIS; Disseminate and popularize the revised NPP among others. \n\u2022 \nContrary to the National Planning Authority (NPA) guidance on alignment of the entity strategic \nplans with the National Development Plan III, the council\u2019s strategic plan runs one year ahead \nof NDPIII.   \n\u2022 \nContrary to Section 7 (3) (b) of the NPC Act, 2014, the Council had delayed in the \noperationalization of the National Population Databank, by close of audit only a prototype had \nbeen developed. \n\u2022 \nOut of 86 (Eight Six) approved positions by the Ministry of Public Service, only Fifty-Nine (59)", "metadata": {"page": 183, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "positions are filled leaving 27 (Twenty seven) positions vacant greatly affecting the performance \nand overall achievement of the Council\u2019s goals and objectives. \n\u2022 \nContrary to Section 27 of the Public Service Standing Orders the Council is yet to develop and \noperationalize a client\u2019s charter as required by the Standing Orders. \n3 \nProject for \nFinancial Inclusion \nin Rural Areas \n(PROFIRA) \n \nOpinion \nUnqualified \n\u2022 \nField visits revealed that four mature Community Saving and Credit Groups (CSCGs) from \nNorthern Uganda were still not linked to formal Financial Institutions for credit and savings \nservices, implying that funds are still kept at home. This exposes the funds to theft and denies \nthe groups the much needed financial services ranging from saving, credit and financial advice. \nInteraction with some CSCGs revealed that they are not yet linked to financial services for fear \nof having their savings taxed by Government. \n\u2022", "metadata": {"page": 183, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nIt was observed that contrary to the terms of the Funding Agreement, loan funds worth \nUGX.29,494,239 were used to pay for taxes without approval from the funder. This contravenes \nthe project agreement terms and may attract penalties from the funder. \n\u2022 \nManagement explained that the transactions related to payments made to suppliers between \n14th and 30th June 2019 and preparations to have these moneys refunded were underway.  \n4 \nThe Third Financial \nManagement and \nAccountability \nProgramme \n(FINMAP III) \n \nOpinion \nUnqualified \n\u2022 \nThe statement of Basket Holding and Operation Accounts is prepared to assist the Programme \nin complying with the MoU requirements and the accounting policies specified under note 1 \nwhich describes the basis of accounting. As a result, the financial statements may not be suitable \nfor another purpose.  \n5 \nUganda Revenue", "metadata": {"page": 183, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "5 \nUganda Revenue \nAuthority (URA) \u2013 \nRevenue \n \nOpinion \nUnqualified \n\u2022 \nI noted that during the year under audit, URA did not collect Gaming and Pool Betting Taxes and \nthe \nrelated \nWithholding \ntaxes \namounting \nto \nUGX.57,566,203,552 \ncomprised \nof \nUGX.4,175,154,095 as Gaming Tax from 20% of total sales less total pay-outs and \nUGX.53,375,795,109 being 15% Withholding Taxes from payments to winners.  \n\u2022 \nURA did not collect taxes in form of VAT and corporation tax from Government suppliers to the \ntune of UGX.34bn. Some suppliers received VAT from Government and never remitted it while \nothers under declared their sales to URA.", "metadata": {"page": 183, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nContrary to the law, UGX.2,085,861,790,860 was refunded to taxpayers who had other \noutstanding tax obligations. This not only contravenes the law but also denies the government \nthe much-needed revenue. \n\u2022 \nA review and an analysis of the High-Risk Goods Customs Report revealed that high-risk goods \nworth UGX.73,365,043,278.70 were not tracked until their final destination as there was no \nevidence in the form of serial numbers for the e-seals used to track them.  \n\u2022 \nUnder the circumstances, there is a risk that some of the goods could have been dumped into \nthe market without payment of taxes.  \n\u2022 \nA sum of UGX.473,830,810,372 was realized from tax heads which had no budget figures. \n\u2022", "metadata": {"page": 183, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nUGX.479,636,211,818 received by BOU from Government Ministries, Departments and Agencies \nand Local Governments on behalf of URA as Taxes remained un-receipted due to failure to \nidentify the tax head to which it belongs.", "metadata": {"page": 183, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "172 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n\u2022 \nURA does not seek information from a number of Government agencies yet it would be vital for \ntax assessment and collection. On the other hand, some Government agencies are also not \ncooperating with URA to foster the collection of revenue. The continued operation in silos is \ncosting the nation a lot in form of taxes lost.  \n\u2022 \nSeveral taxpayers with VAT offsets totalling to UGX.816,112,710,512 were not subjected to a \nVAT monthly return verification process by the respective URA officers to establish why they are \ndeclaring more input tax (purchases) than output tax (sales) for the period under review. \n\u2022 \nA review of Turnover Vs VAT sales declaration report revealed that 395 taxpayers had their total", "metadata": {"page": 184, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "sales as per the Income-tax returns (UGX.550,828,894,035) higher than the total sales in their \nVAT tax return (UGX.24,512,744,422) resulting into an under declaration of sales by  \nUGX.375,747,916,326. There was no evidence to show that URA officers examined the returns \nand that the variances were reconciled.  \n\u2022 \nA review of financial statements, revealed an increase in Customs and Domestic taxes arrears \nfor the last seven years from UGX.228,883,764,700 in 2012/2013 to UGX.4,502,668,531,544 in \nthe financial year 2018/2019. Customs tax arrears registered a growth of 148% while Domestic \ntax arrears registered a growth of 2,233% from UGX.188,680,811,140 during 2012/2013 to", "metadata": {"page": 184, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "UGX.4,403,109,345,590 in 2018/2019. \n\u2022 \nGovernment has accumulated tax arrears from as far back as 2005 and whereas the principal \ntax is UGX.569,437,538,931 this has accrued interest to the tune of UGX.293,801,215,737. I \nnoted that since committing to settle the taxes, the government has not paid. \n\u2022 \nURA Management had planned to grow the rental taxpayer register to at least 4,000 taxpayers \nbut only 2,758 (68%) taxpayers have been added on to the Rental Register in the year under \nreview. In addition, URA did not examine Landlord declarations (returns) on 970 taxpayers for \naccuracy and completeness to curb gross under-declaration of rental income.  \n\u2022 \nDuring the year ended 30th June 2019, the URA compliance Improvement plan had targeted to \ncarry out audits on 527 taxpayers. It was however noted that only 73 audits were undertaken", "metadata": {"page": 184, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "representing 14% performance level. The Audits managed to raise assessments worth \nUGX.158,814,818,470 with cash collections of UGX.15,241,911,313 representing 10% of the \namount assessed. The Audits were deferred because of staff resource constraints. \n\u2022 \nA review of the refunds portfolio indicated that URA had a balance brought forward of tax refund \nclaims worth UGX.475,945,431,903 and new cases in the FY 18/19 totalled to \nUGX.704,568,896,011 making a total tax refund claims in the FY of UGX.1,180,514,327,914. \nHowever, a provision of UGX.338bn was made against a claim of UGX.1.2 trillion pointing to \nunderfunding.  \n\u2022 \nURA invested heavily in the E-tax system with a major focus of easing tax administration and", "metadata": {"page": 184, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "having accurate tax figures for all taxpayers. Review of a sample of corporation tax ledgers \nrevealed wide variances with figures reported in the accounts implying the tax ledger are \ninaccurate. \n6 \nUganda Revenue \nAuthority (URA) \u2013 \nCorporate Services \n \n \nOpinion \nUnqualified \n\u2022 \nURA irregularly used the direct procurement method to procure furniture for the new building at \nUGX.4,461,861,429. The same procurement had earlier been competitively procured at \nUGX.2,271,537,719; however, change of method led to price escalation by 70%. In addition, \nURA irregularly used the direct procurement method for the procurement of a Digital Stamps-IT \nSolution at a price of UGX.2,698,888,960. \n\u2022", "metadata": {"page": 184, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nContrary to Section 11 of PFMA 2015, URA made cash withdrawals to the tune of \nUGX.15,859,047,868 to pay air tickets, car hire, staff salary advances and allowances among \nothers all of which can be avoided. This issue was raised in the previous years\u2019 audit reports and \nmanagement pledged to curb cash payments; it was, however, noted that cash withdrawals \nhave instead increased from UGX.4,576,395,689 in 2016/17 to UGX.12,985,802,703 in \n2017/2018 and currently at UGX.15,859,047,868. \n\u2022 \nI noted that although UGX.1.2 billion was provided to cater for legal fees and expenses in the \napproved budget FY 2018/19, UGX.1,826,030,667 was spent on legal fees and expenses without \nauthority leading to an over-expenditure of UGX.626,030,667.", "metadata": {"page": 184, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "173 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n\u2022 \nI observed that URA opted to procure an Enterprise Resource Planning System at a cost of \nUGX.32,079,727,632 without approval from NITA-U.  Inquiry from NITA(U) revealed that the \nsystem acquired by URA is already available under the IFMS and IPPS and any missing modules \ncould have been procured at a much cheaper price. \n7 \nTreasury \nOperations \n \nOpinion \nUnqualified \n\u2022 \nReview of the receivables revealed that Treasury Operations had accumulated receivables to a \ntune of UGX.6,883,829,522,145. Included in the receivables is UGX.10,437,202,971 that was", "metadata": {"page": 185, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "lent by government to private enterprises for which no recovery has been effected since 2013.  \n\u2022 \nIncluded in the reported investments is UGX.2,100,000,000 relating to the government\u2019s \ninvestment in J and M Airport Hotel. There was however no share certificate in place to support \nthe shareholding of government in the said company. It was also established that the property \nin issue had been purchased by the National Social Security Fund for which no sale proceeds \nwere remitted to the consolidated fund on account of GOU\u2019s shareholding.  \n\u2022 \nAlthough government owns 25% shareholding in this company, audit could not confirm the value \nof the shares as at the close of the year as these were not disclosed in the financial statements. \nThere is also no evidence of oversight and supervision of the company by the Ministry of Finance, \nPlanning and Economic Development. Under the circumstances, there is a risk that Government \ncould be losing revenue from these investments. \n\u2022", "metadata": {"page": 185, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nThe Government of South Sudan (GOSS) and the Government of Uganda (GOU) on 22nd \nDecember 2016 entered into a Bilateral agreement in which GOU agreed to pay \nUSD.41,623,559.95 to Ugandan Traders within 12 months and seek reimbursement from the \nGOSS. Following the agreement, the GOU paid a total of USD.10,872,519 in 2019 to the account \nof the Uganda traders and suppliers association Ltd. Whereas the agreement required the \nGovernment of Uganda to pay all the compensation within 12 months period of signing the \nagreement, only 27% had been paid as at the date of the audit due to lack of funds.  \n\u2022 \nThe reported total public debt as at 30th June, 2019 stood at UGX.46,057 Billion of which \nDomestic Debt Stock was UGX.15,221 Billion and the External Debt Stock was valued at", "metadata": {"page": 185, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "UGX.30,385 Billion. This is an increase of UGX.4,611 Billion equivalent to 11.1% compared to \nthe debt stock of UGX.41,446.11 Billion reported as at 30th June 2018.  \n\u2022 \nPublic debt is continuously on the rise, a fact that is attributed to persistent budget deficits \n(mismatch of government revenue and expenditure), rollover of liquidity papers, new borrowings \nfor various development projects and foreign exchange loss arising from the depreciation of \nUgandan Shilling against stronger currencies.  \n\u2022 \nA critical analysis of the domestic debt payments suggests that the burden of servicing maturing \nobligations and interest accounts for 97% of the new money borrowed. In essence, we borrow \nto pay debts; this is likely to raise the dependence of Government on the domestic market which \nmay lead to an increase in interest rates.  \n\u2022 \nA review of interest movements on the LIBOR revealed that government has not yet benefited", "metadata": {"page": 185, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "from the SWAP agreements it entered with the two banks. I noted that since the commencement \nof the arrangement, the LIBOR has been lower than 2.58% and as a result, government has \nincurred an additional cost of UGX.18,454,082,769 in interest to the commercial banks. It is not \nclear whether the decision was made after a comprehensive cost-benefit analysis was \nundertaken. \n\u2022 \nA trend analysis of commitment fees paid over a three year period revealed a 148% increase \nbetween 2017/18 and 2018/19 from UGX.36bn to UGX.90.6bn. The increase in commitment fees \nis as a result of unfavourable loan terms and the failure by GoU to draw down and absorb \ncontracted government debt. \n\u2022 \nSome Loan agreements require GOU to open escrow accounts where the government was \nexpected to make advance deposit of funds over the tenure of the loan required for the", "metadata": {"page": 185, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "repayment of the loan. It was observed that the total balances in the escrow accounts opened \nas part of loan agreements stood at UGX.263,337,725,737 as of 30th June 2019 up from \nUGX.150,430,774,884 at the close of last year. The practice causes financial strain to the cash \nflows of the country.  \n\u2022 \n13 out of 15 MDA\u2019s which were on lent have never made any attempt to repay the loans. The \noutstanding amount is UGX.6,873,369,390,073. There were no criteria/policy in place to assess", "metadata": {"page": 185, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "174 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \nwhich MDAs to on-lend and there was no mechanism, conditions set by Government to the \nAccounting Officers to do what is necessary to repay the borrowed funds or penalize those that \ndo not comply with the contracts of on lending. \n8 \nPublic Procurement \nand Disposal of \nPublic assets \nAuthority (PPDA) \n \nOpinion \nUnqualified \n \n\u2022 \nI observed that out of the budgeted revenue of UGX.24,851,777,620, the entity received \nUGX.22,822,513,121 representing about 91.8% of the approved budget. This resulted into a \nshortfall of UGX.2,029,264,499 (representing about 8.2% of the approved budget). \n\u2022", "metadata": {"page": 186, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nOut of the warrants amounting to UGX.22,822,513,121, a total of UGX.22,703,512,878 was \nactually spent by the entity resulting into unspent balance of UGX.119,000,243, which was swept \nback to the consolidated fund account at year end. Unspent funds point to inability to fully \nimplement all planned activities. \n\u2022 \nI observed that as at 30th June 2019, payables had increased to UGX.229,000,860 up from \nUGX.55,820,379 as at 30th June 2018. Accumulation of domestic arrears contravenes the \ncommitment control system. \n\u2022 \nI reviewed the Internal Audit Quarterly Report for October to December 2018 and observed that \nPPDA Human Resource Manual 2015 had not been updated with current practice and decisions \nand was not aligned to the Employment Act 2006.  \n9 \nPPDA Appeals \nTribunal", "metadata": {"page": 186, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "PPDA Appeals \nTribunal \n \nOpinion \nUnqualified \n\u2022 \nThe PPDA Tribunal uses the Procurement Unit of the Ministry of Finance Planning and Economic \nDevelopment (MoFPED) to undertake its procurements. The practise presents a risk of conflict \nof interest in the event that bidders were to file cases against MoFPED to the same Tribunal. \n\u2022 \nNo internal audit function was performed at the Tribunal for the year ended 30th June 2019. \n\u2022 \nAnalysis of the staffing position of the Tribunal revealed that out of 15 approved positions, the \nTribunal has filled 10 positions. Of the vacant 5 positions, 3 are critical to the running of the \nTribunal. These are the Deputy Registrar, Senior legal Officer and a Human Resource Officer. \n10 \nDirectorate of \nEthics and \nIntegrity (DEI) \n \nOpinion \nUnqualified \n\u2022", "metadata": {"page": 186, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Unqualified \n\u2022 \nAudit noted that a number of planned activities were not implemented. Some of the key \nunimplemented activities include; Mainstreaming of National Ethical Values in Cultural \nInstitutions, Popularization of Information Education and Communication Materials on National \nEthical Values in 25 Local Governments, Conducting gender and equity responsive meetings of \nthe IAF Technical Working Groups, Preparation of Internal Audit Reports and Apprehension and \nProsecution of Pornography Offenders. \n\u2022 \nNon-implementation of planned activities affects the Directorates\u2019 level of service delivery and \nnegatively impacts on the achievement of its overall objectives.  \n\u2022 \nIt was noted that the Directorate Budgeted to receive revenue amounting to UGX.5,152,098,953 \nfor the year ended 30th June 2019, but onlyUGX.5,001,165,477 was released representing \nperformance of 97.07 % of the target. The observed performance was attributed to budget cuts. \nFailure to receive all the appropriated funds affects implementation of planned activities.", "metadata": {"page": 186, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nIt was observed that from a total budget of UGX.5,152,098,953, UGX.5,001,165,477 was \nwarranted. Out of these warrants, only UGX.4,827,981,679 was spent hence UGX.172,183,798 \nwas not absorbed by the entity. The absorption level was at 96.53%   \n\u2022 \nFailure to absorb funds defeats denies citizens timely access to services. \n\u2022 \nIt was observed that although the Directorate holds a huge mandate of national importance, it \nis devoid of the financial ability and the human capital to handle the mandate. As a result, the \nInstitution is said to be un-attractive to the workforce and whenever jobs are advertised, there \nis little or no response to the advertisement. \n11 \nInsurance \nRegulatory \nAuthority (IRA) \n \nOpinion \nUnqualified \n\u2022", "metadata": {"page": 186, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Unqualified \n\u2022 \nInconsistences were observed between the Insurance Act and PFMA 2015 Act regarding financial \nmanagement of the Authority necessitating further guidance on how semi-autonomous \ninstitutions like IRA will implement such contradicting provisions. \n\u2022 \nI observed that the Authority has accumulated outstanding payables amounting to \nUGX.3,335,741,881 which contravenes Section 5.0 of the Insurance Regulatory Authority \nAccounting Manual. \n\u2022 \nThe Authority failed to undertake all the planned activities in relation to the construction of the \nIRA Office building. The Authority was only able to absorb UGX.8,786,196,874 out of the planned", "metadata": {"page": 186, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "175 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \nUGX.18,000,000,000 for the construction of the IRA office building. The construction works were \nbehind schedule by almost 6 months. \n\u2022 \nA review of the Authority\u2019s expenditure revealed that a total of UGX.66,488,136 was charged on \ndifferent expenditure codes without approval of the Finance Committee of the Board. \n\u2022 \nOn the 17th of May 2019 the Insurance Regulatory Authority awarded and signed a contract for \nthe supply and Installation of a Finance and Accounting Management Module Software valued \nat UGX.146,172,500 with a service provider who had been suspended by PPDA for two (2) years \neffective 13th May 2019 over forgery of a performance security.  \n\u2022 \nIrregular cancellation of the Best Evaluated Bidder Notice for procurement of Catering services", "metadata": {"page": 187, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "worth UGX.200,438,340 was observed despite the complainant  not being a bidder in  that \nprocurement. \n\u2022 \nI observed that whereas, the Human Resource Manual stipulates that staff shall not incur internal \nloans/advances requiring monthly recovery exceeding 40% of their net salary, the Staff Loan \nPolicy 2015, stipulates that the take home of staff shall not fall below 40% of net pay. That is a \ncontradiction which needs to be addressed.  \n\u2022 \nThe Authority disbursed funds amounting to UGX.220,656,300 from the operations account, as \nloans to staff, instead of maintaining a separate loan account for a fund from which such loans \nwould be administered on a revolving basis.  \n\u2022 \nA review of the IRA staffing position indicated that the Authority had only filled 32 staff positions \nout of the approved 63 positions leaving a total of 31 (49%) positions vacant.  \n\u2022", "metadata": {"page": 187, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nThe Authority had not established a policyholder\u2019s compensation fund that is meant to build a \nreserve fund.  \n\u2022 \nThe Authority has no Ombudsman to arbitrate complaints and disputes concerning licensees and \nthe general public. \n\u2022 \nI observed that no effort had been taken by the Authority to sensitize, partners, insurance firms \nand the public on what third party insurance is, its benefits, claims, rights and obligations thereof \nleading to unclaimed third party insurance funds and denial of benefit to the community, \nspecifically accident victims. \n12 \nFinancial \nIntelligence \nAuthority (FIA) \n \nOpinion \nUnqualified \n \n \n\u2022 \nIt was noted that 25 posts out of the approved 64, remained vacant including the key posts of; \nDirector Legal, Inspection and Compliance; Director Audit; Director Finance & Administration \namong others.  \n\u2022", "metadata": {"page": 187, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "among others.  \n\u2022 \nThe Authority has not developed a client charter as required by the Public Service Standing \nOrders. \n\u2022 \nThe Authority does not have a formal policy in place to recognize and reward exemplary \nperformance by its staff as required by the Public Service Standing Orders. \n\u2022 \nWhereas dealers in precious metals are licensed by Ministry of Energy, the sector is not \nregulated. The Authority has no policy guidelines to the unregulated sectors and given the \nstaffing issues it currently has, it is impractical that FIA can be the regulator of a sector with \nover 2,500 agencies. \n\u2022 \nA review of the Anti-Money Laundering Act 2013 (as amended) and its accompanying regulations \nhowever showed that the Authority does not have in place administrative sanctions in case of \nbreach of the law by accountable persons.  \n13 \nUganda \nInvestment \nAuthority (UIA) \n \nOpinion", "metadata": {"page": 187, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Opinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.3,184,389,944 representing 22.8%. This \nlimited the Authority\u2019s capacity to fully implement all the planned activities. \n\u2022 \nFurther, the entity remained with unspent balance of UGX. 648,019,201representing an \nabsorption level of 94%. Failure to fully utilize available funds points to inability to effectively \nimplement all planned activities. \n\u2022 \nI noted a number of positions that were vacant. Out of 124 established positions, only 66 were \nfilled leaving 58 vacant. Vacant posts limit the Authority\u2019s capacity to effectively implement its \nmandate.", "metadata": {"page": 187, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "176 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n14 \nUganda Retirement \nBenefits Regulatory \nAuthority (URBRA) \n \nOpinion \nUnqualified \n\u2022 \nA total UGX.623,022,841 which remained unspent in FY 17/18 was spent in the year under \nreview without authority. Management again failed to spend a total of UGX.1,275,864,068 \nappropriated in the year under review (FY 18/19) and has not returned it to the Consolidated \nFund. \n\u2022 \nThree (3) Retirement Benefit Schemes did not submit their audited financial statements as \nrequired and the Authority has no mechanism to promptly enforce compliance other than \nthrough the tedious court process. \n\u2022", "metadata": {"page": 188, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nThe Authority failed to develop Informal sector regulations by the end of FY 2018/19 as planned, \ndespite having two schemes already operating. \n15 \nDeposit Protection \nFund \n \nOpinion \nUnqualified \n\u2022 \nNo material issues to be reported on. \n16 \nUganda \nMicrofinance \nRegulatory \nAuthority (UMRA) \n \nOpinion \nUnqualified \n\u2022 \nA review of the statement of revenue collected during the year revealed that management did \nnot budget for the NTR collections for the year despite the entity collecting a sum of \nUGX.502,410,000.  \n\u2022 \nComparison of the budget with the actual expenditure incurred indicated that the entity violated \nthe approved budget and overspent on various items to the tune of UGX.944,283,498. There", "metadata": {"page": 188, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "was no evidence that prior authority was sought from a relevant organ to incur over expenditures \non the above budget lines. This was therefore irregular and was attributed to weaknesses in \nbudgetary control and under budgeting. \n\u2022 \nA review of the annual work plan for the period ended 30th June, 2019 revealed that a number \nof the planned activities budgeted at  UGX.605,906,940 were not implemented during the year.  \n\u2022 \nIt was noted that management disregarded a Board resolution to pay salary increments effective \nNovember 2018 and effected increments from July 2018. As a result, management irregularly \npaid UGX.116,700,000 in relation to salary arrears. \n\u2022 \nContrary to section 11 of the NSSF Act, I noted that UGX.247,950,000  was paid to staff in lieu \nof gratuity but the Authority did not deduct the 5% Individual National Social Security Fund", "metadata": {"page": 188, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "contribution totalling to UGX.12,397,500.  Also noted was that the entity did not recover the \n10% Employer contribution amounting UGX.24,795,000.  \n17 \nPrivatization and \nUtility Sector \nReform Project \n(Divestiture & \nRedundancy \nAccounts) \n \nOpinion \nUnqualified \n\u2022 \nReview of the payables figure revealed that taxes in respect of PAYE and Withholding Tax worth \nUGX.1,670,807,206 and UGX.13,271,794 respectively were deducted but not remitted to URA in \nthe year under review. As a result, the Payables figure in relation to taxes increased from \nUGX.6,431,654,000 in 2017/18 to UGX.8,115,733,000 in 2018/19.  \n\u2022", "metadata": {"page": 188, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nAnalysis of receivables due from outstanding sales proceeds of Government companies \namounting to UGX.124.9 billion revealed that some of these receivables had been outstanding \nfor long periods of up to 23 years and there was no movement in the debtors' figures. Notable \nexamples include sales proceeds from African Textile Mills, Uganda Hotels Limited Lira and Hilltop \nHotel, and receivables from Government in regard to URC Nsambya land and Uganda \nConsolidated Properties.  \n\u2022 \nSection 26(1) of the PERD Act 2003 vests the responsibility of withdrawal of funds from the \nDivestiture Account with the Minister responsible for finance. I was however, noted that a total \nof UGX.2,864,280, 593 was withdrawn from the divestiture Account to finance operations of the \nPrivatization Unit without the Minister's approval.  \n\u2022 \nContrary to section Section 5(1) of the PERD Act, the Privatisation Unit offered a 50-year lease", "metadata": {"page": 188, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "of Maruzi ranch to a private company at a lease premium of UGX.872,700,000 without the \napproval of the Divestiture and Reform Implementation Committee (DRIC). \n18 \nUganda Bureau of \nStatistics (UBOS) \n \nOpinion \nUnqualified \n\u2022 \nThough UBOS received UGX.49,419,626,847 (100%)  only UGX.46,460,740,491 was actually \nabsorbed (performance of about 94.01%), leading to unimplemented activities worth \nUGX.2,958,886,356.", "metadata": {"page": 188, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "177 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n\u2022 \nUBOS had arrears to the tune of UGX.80,717,284 in respect to property rates outstanding from \nprior year and no budget provisions had been made towards settlement of domestic arrears. \nThese arrears were paid during the financial year by diverting of funds for other planned \nactivities. \n\u2022 \nI observed that total deductions on the gross salaries exceeded the 50% limit of deductions for \nmajority of the staff of the Bureau. Some staff had deductions of between 80% and 100% of \ntheir salaries. \n\u2022 \nI noted that the Bureau has not developed a client charter as required by the Public Service \nStanding Orders. Further noted was that UBOS lacks a rewards and sanctions committee. \n\u2022", "metadata": {"page": 189, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nThe DFID Project estimated to cost UGX.4,684,073,022 with activity on data collection which \nwas planned to end in April 2019 and report concluded at end of June 2019 had not yet started \nby the time of audit in July 2019. \n\u2022 \nI observed that the project implementation started in August 2019, after 17 months delay. This \nwas attributed to delayed implementation of the project which may negatively affect subsequent \nrelease of the funds for project completion. \n19 \nUganda Property \nHoldings Limited \n(UPHL) \n \nOpinion \nUnqualified \n\u2022 \nThe company\u2019s trade and other receivables increased from UGX.1,890,499,800 in 2017/18 to \nUGX.3,178,262,050 in 2018-19 registering an overall increase of 68%, which is an indication of \npoor debt recovery by the Company. \n\u2022", "metadata": {"page": 189, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nI noted that the Company does not possess a certificate of land title for land located on JJA 191 \nFolio 8 Plot 3 (M82) Industrial Estate Link in Masese, Jinja measuring 8.588 hectares. \n\u2022 \nA number of the Company Ware house roofs have been renovated but some need to be urgently \nreplaced with iron sheets, while other properties require urgent renovations and continuous \nrepainting because of salty environment that causes paint to peel off the walls and metals to \nrust. In addition, there is need to transform and/or redevelop some of the properties to maximize \nvalue derived from them given their prime locations and the size of the plots. \n20 \nCustodian Board \n \nOpinion \nQualified \n \n\u2022 \nDuring the financial year 2018/19, the Board collected UGX.493,988,036 but incurred", "metadata": {"page": 189, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "expenditure totalling UGX.1,813,885,978 with the extra funds (i.e. UGX.1,319,897,942) being \nobtained from the proceeds of the previous years\u2019 sale of properties. Spending on operational \ncosts is likely to wipe out accumulated proceeds from the sale of properties. \n\u2022 \nI observed that there were outstanding balances of rent from government departments and \npartially paid-up properties since 2005, amounting to UGX.3,667,277,383.  \n\u2022 \nIt was observed that the present tenants of the Board are paying rent according to the rates \nprescribed over ten years ago. For example, properties in prime areas of Kampala are paying \nrent as low as UGX.300,000 per month. \n\u2022 \nI noted that the Minister declined to sign and issue certificates of purchase for 10 (ten) properties \nbased on the fact that the properties were in prime areas and the values quoted by the Chief", "metadata": {"page": 189, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Government Valuer were not in consonance with the market price at the time. \n\u2022 \n115 properties whose owners were compensated through the British High Commission and 87 \nproperties whose owners were compensated through the UNHCR way back in 1999 are yet to \nbe valued and offered for sale. \n\u2022 \nEighty (80) properties that were redeemed by the Board from financial institutions were not yet \nsold by the time of the audit awaiting verification and valuation despite cabinet\u2019s \nrecommendation that the properties be valued and offered for sale. \n\u2022 \nIt was noted that some properties whose owners were compensated decades ago were \nirregularly repossessed by new owners. \n21 \nUganda Free Zones \nAuthority (UFZA) \n \nOpinion \nUnqualified \n\u2022 \nUFZA procured 109 acres of land located on Busiro block 535-540 Wakiso district at a sum of", "metadata": {"page": 189, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "UGX.7,412,000,000, but two years after payment, UFZA has not gained access to the land and \nhas no certificate of title due to encumbrances on the land. A litigation process towards the \nrecovery of the funds through the Attorney General has been initiated.  \n\u2022 \nUFZA signed a contract for the Construction of the Entebbe Free zone with NEC Construction \nWorks and Engineering Ltd six days to the close of the financial year and transferred", "metadata": {"page": 189, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "178 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \nUGX.7,021,627,146 to NEC; However, no works have been implemented due to a number of \nreasons. \n22 \nTax Appeals \ntribunal (TAT) \n \nOpinion \nUnqualified \n\u2022 \nContrary to section 48 (1) of the Public Finance Management Act (PFMA) 2015, no provision was \nmade in the structure of the Tribunal for an internal audit function and indeed this role has not \nbeen assigned to any staff. \n\u2022 \nContrary to Section 2.6 (e)  of the Circular Standing Instruction No. 1 of 2016, Tribunal staff \nwere last appraised in 2016. There was no evidence of appraisals undertaken for the period after \n2016. \n23 \nBank of Uganda", "metadata": {"page": 190, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "23 \nBank of Uganda \n(BoU) \n \nOpinion \nUnqualified \n\u2022 \nNo material issues to be reported. \n24 \nPost Bank Limited - \n2018 \n \nOpinion \nUnqualified \n\u2022 \nThere were impairment of loans and advances to customers. As at 31st December 2018, loans \nand advances amounted to UGX.265.7 billion, and the impairment losses amounted to UGX.7.13 \nbillion. \n25 \nPride Microfinance \nLimited (MDI) \u2013 \n2018 \n \nOpinion \nUnqualified \n\u2022 \nThere were impairment of loans and advances to customers. As at 31st December 2018, gross \nloans and advances amounted to UGX.152 billion, and the impairment losses amounted to", "metadata": {"page": 190, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "UGX3,810 million, with UGX.1,645 million, UGX.288 million and UGX.1,877 million reported under \nStages 1, 2 and 3, respectively. \n26 \nUganda \nDevelopment Bank \nLimited (UDBL) \n \nOpinion \nUnqualified \n\u2022 \nThere were impairment of loans and advances to customers. Loan provisions increased from \nUGX.19.6 Billion as at 31st December 2017 to UGX.34 Billion as at 31st December 2018 and the \nimpairment losses amounted to UGX.14.4 billion.   \n27 \nCompetitiveness \nand Enterprise \nDevelopment \nProject (CEDP) \nComponent 2-5 \nIDA \n \nOpinion \nUnqualified \n\u2022 \nThere were no material issues to report on. \n28 \nCompetitiveness", "metadata": {"page": 190, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "28 \nCompetitiveness \nand Enterprise \nDevelopment \nProject (CEDP) \nComponent 1 Land \nAdministration IDA \n \nOpinion \nUnqualified \n\u2022 \nThe entity remained with unspent balance of UGX.39,691,929,747 (USD.9,812,360) representing \nan absorption level of only 41%. \n\u2022 \nFailure to undertake quarterly internal reviews. \n29 \nCapital Markets \nAuthority (CMA) \n \nOpinion \nUnqualified \n\u2022 \nNo material issues to be reported on.", "metadata": {"page": 190, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "179 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n30 \nMicrofinance \nSupport Centre  \n \nOpinion \nUnqualified \n\u2022 \nThe Company credit and risk manual is silent about the classification of the loans for purpose of \nimpairment; the aging analysis extracted from the system and used in the computation of \nimpairment does not show the accrued interest. \n\u2022 \nThe Company faces a key challenge in identifying and implementing a suitably relevant and \nintelligible accounting and business risk management framework that is comparable with \nconventional finance without failing to comply with Sharia laws; there were no guidelines \ndeveloped on how to account for the Islamic finance Assets. \n31 \nEast African \nAssociation of Anti-\ncorruption \nAuthorities \n(EAAACA) \u2013 2018 \n \nOpinion", "metadata": {"page": 191, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Opinion \nUnqualified \n\u2022 \nFailure by members to meet their annual contributions. \n \nINFORMATION \nCOMMUNICATIO\nN SECTOR \n \n1 \nMinistry of ICT \n \nOpinion \nUnqualified \n \n\u2022 \nOut of the budgeted revenue of UGX.41,795,794,452 for the year 2018/19, only \nUGX.35,787,545,518 was received representing a performance of only 85.6% of the target. \n\u2022 \nI noted that the entity received off-budget financing to a tune of UGX.110,538,800 which was \nnot channelled through the consolidated fund as required by the law. \n\u2022", "metadata": {"page": 191, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nOut of the warrants of UGX.36,593,191,518, only UGX.35,749,057,573 was actually spent by the \nentity resulting into an unspent balance of UGX.844,133,945 representing an absorption level of \n97.7%. The unspent balances at the end of the financial year were subsequently swept back to \nthe consolidated fund account. \n\u2022 \nAn analysis of the outputs/activities that were quantified revealed that, although the entity \nabsorbed 95.3% of the funds that were released for quantified outputs, some of the activities \nremained either partially or not implemented at all. Out of the 20 quantified activities reviewed, \n8 activities representing 40% were fully implemented while 12 activities representing 60% were \npartially implemented implying a diversion of funds to other activities. \n\u2022 \nI noted that the National ICT Initiatives Support Programme (NIISP) Program does not have a", "metadata": {"page": 191, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "policy to safe guard government\u2019s financial interest in companies that have succeeded in \ndeveloping and commercialising software as a result of receiving funding from government \nthrough the innovation fund. This was attributed to failure by government (through PUSATI) to \ncater for government interest on all the innovations funded by government. \n\u2022 \nShortcomings were noted in the implementation of the provisions in the circular standing \ninstructions on staff performance management. The gaps identified include non-completion of \nPerformance Agreements, no quarterly reviews undertaken, no performance improvement plans \nprepared, non-submission of reports on Performance Agreements and progress reports on \nperformance improvement plans to MoPS and existence of an expired Ministry Client\u2019s charter. \n2 \nUganda \nCommunications \nCommission (UCC) \n \nOpinion \nUnqualified \n\u2022 \nThe \nCommission \ncollected, \nUGX.121,461,302,600 \nagainst", "metadata": {"page": 191, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "against \nbudgeted \nrevenue \nof \nUGX.112,695,862,406 for the year 2018/19 representing performance of 108%. However, some \nrevenue sources like Broadcasting, Postal license and rental income had budget shortfalls \nranging between 15% to 35%. \n\u2022 \nFunds amounting to UGX.11,256,377,342 remained committed by the close of the year, while \nUGX.1,418,895,762 remained unutilized, an indication of under absorption. \n\u2022 \nOut of the outputs worth UGX.27,381,662,430 assessed, outputs for UGX.4,756,528,378 \nrepresenting 17.3% were fully implemented, UGX.19,457,311,179 representing 70% were \npartially implemented while UGX.500,000,000 worth of outputs were not implemented at all. \n\u2022", "metadata": {"page": 191, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nI noted that the two major telecom operators in the country have operated their telecom services \nwithout licenses for the period of one year since November 2018 to-date, which is contrary to \nthe UCC Act. The Commission therefore has not collected any licensing revenue from the two", "metadata": {"page": 191, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "180 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \noperators for the said period. Failure to renew licenses deprives the Commission of earning \nrevenue and poses a legal risk to the operators, government and the users of the telecom \nservices. \n\u2022 \nUCC had not invoiced Uganda Telecom Limited for the different resources since 2015 amounting \nto UGX.70.3 billion (UGX.38.9 billion being before UTL Ltd went into administration and UGX.31.3 \nbillion post administration). UCC management resolved to discontinue raising invoices to UTL as \nall invoices raised were not being honoured and yet UCC gets taxed by URA. UCC continues to \nrender additional resources to UTL. \n\u2022 \nShortcomings were noted in the management of procurements that include doubtful bidding", "metadata": {"page": 192, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "process, awarding contracts above the assessed market value and award of contracts in foreign \ncurrency. \n3 \nRural \nCommunications \nDevelopment Fund \n(RCDF) \n \nOpinion \nUnqualified \n\u2022 \nThe Fund had committed and unabsorbed funds amounting to UGX.6.579 billion as at the close \nof the financial year under review. It was noted that some of the unabsorbed funds were for \nactivities meant to be implemented in the financial year 2017/18 whose budget was rolled over \nto 2018/19. Unspent funds imply delayed or non-implementation of planned activities for service \ndelivery.  \n\u2022 \nIn the last five years, RCDF has invested UGX.41.8 billion in the provision of school computer \nlaboratories and public access centers to schools. However, there was no plan and budget \nprovided for the sustainability of the School ICT Program in terms of developing capacity in", "metadata": {"page": 192, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "schools to handle basic ICT trouble shooting when problems arise and technical capacity to \nperform basic maintenance of the computer laboratories. \n\u2022 \nProcurements worth UGX.81,200,000 were undertaken using the direct method of procurement \nwithout proper justification. \n4 \nUganda Posts \nLimited \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in revenue collections amounting to UGX.1,478,485,511 representing 7% \nof the projected estimate of UGX.20,454,671,505. \n\u2022 \nOut of the 23 outputs of UPL that I assessed for FY 2018/19, 11 outputs representing 48% were \nfully implemented; 6 outputs/activities representing 26% were partially implemented while 6 \noutputs/activities representing 26% were not implemented at all. \n\u2022 \nDespite entering an agreement with The International Fund for Agricultural Development (IFAD)", "metadata": {"page": 192, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "and Post Bank to Scale up remittances and financial inclusion in Uganda worth EUR.465,000 for \n2 years, UPL was entitled to EUR.59,900 but this amount was not included in the budget of the \nFinancial Year 2018/19. \n\u2022 \nUganda Posts Limited has unpaid up shares totaling 220,513 out of 779,487 issued at value of \nUGX.25,000 per share in 1998. The unpaid shares of 220,513 is valued at UGX.5,512,825,000. \nThe shares are owned by the Ministry of Finance, Planning and Economic Development, while \nMinistry of Information and Communications Technology, and National Guidance owns one \nshare. \n\u2022 \nUganda Posts Limited has been operating without a Strategic Plan since the expiry of the \ncompany\u2019s 2013-2018 strategic plan. \n\u2022 \nI noted that legal fees worth UGX.133,876,000 were paid to law firms representing the entity", "metadata": {"page": 192, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "without any contracts with the firms. The arrangements between the company and the law firms \nare unclear and expose the entity to liability in case of any future disagreements. \n\u2022 \nThe entity has not recovered funds worth UGX.46,300,000 that was erroneously paid to its \nexternal lawyer. \n\u2022 \nUPL contracted a private firm to manage its fleet of 10 buses for 3 years. A total of \nUGX.767,280,000 remained uncollected from the private firm as at 22nd August 2018 when the \ncontract was terminated. \n\u2022 \nUPL has outstanding Pay As You Earn (PAYE) and Local Service Tax (LST) payments amounting \nto UGX.1,606,158,262 as at 30th June 2019 which had not been remitted to Uganda Revenue \nand/or Local Governments.  \n\u2022 \nUPL has unpaid VAT worth UGX.3,341,412,272 which remained outstanding as at 30th June \n2019. \n2019.", "metadata": {"page": 192, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "181 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n\u2022 \nUPL has outstanding payables worth UGX.762,997,478 (2% of its Gross Annual Revenue) not \nremitted to Uganda Communications Commission as operator\u2019s license.  \n\u2022 \nThere was an increase in Posta Uganda Limited\u2019s receivables of UGX.3,191,559,290 representing \nand 29% increase to UGX.11,047,099,610 from UGX.7,855,540,320 in the FY 2017/18. \n\u2022 \nUPL has Stamp Stock Inventory worth UGX.4,360,104,970 which are slow moving items, of which \nsome stamps were purchased thirty (30) years ago. There is evidence of impairment of this \namount, given the current technological developments extinguishing usage of stamps.  \n\u2022", "metadata": {"page": 193, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nThe entity spent UGX.2,224,343,116 on Insurance, professional and legal costs which was above \nthe approved budget of UGX.705, 815,212 leading to an over expenditure of UGX.1,718,183,984, \nwithout proper approval.  \n\u2022 \nDuring my inspection of the Company properties at its Head Office and Postel building on 30th \nJune 2019, I noted that rentable space totalling to 1,189 square metres at the two properties \nremained vacant for over twelve (12) months during which time, the company could have earned \nUGX.1,012,140,000. \n5 \nUganda Institute of \nCommunications \nTechnology (UICT) \n \nOpinion \nUnqualified \n\u2022 \nI noted that out of the budgeted revenue of UGX.4,345,390,419 for the year 2018/19, only", "metadata": {"page": 193, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "UGX.1,938,006,094 was collected representing a performance of only 45% of the target.  \n\u2022 \nThe Institute planned to achieve deliverables through the implementation of 30 outputs. I \nreviewed all the 30 outputs out of which, 9 outputs representing 30% were fully implemented, \n2 outputs representing 7% were partially implemented while 19 outputs representing 63% were \nnot implemented.  \n\u2022 \nI reviewed the staffing structure of the Institute and found that out of the approved staffing \nstructure of 107, only 42 (39%) were filled, leaving 65 (61%) positions vacant. \n\u2022 \nI noted that a number of staff are in acting positions and some have been acting for three to \nfour years, contrary with the requirements under the Human Resource Manual. \n \n\u2022 \nIn my earlier reports to Parliament, I noted that the Institute faced challenges of being governed \nby multiple agencies and observed ambiguity in the interpretation of several provisions in the", "metadata": {"page": 193, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "law which directly affects its operations. This position has not yet been addressed to date. \n6 \nUganda \nBroadcasting \nCorporation (UBC) \n \nOpinion \nQualified \n\u2022 \nIn the Statement of financial position Plant, Property and Equipment was stated at \nUGX.265,192,130,135 as at 30th June 2019; however, these were last revalued 10 years ago. \nFailure to revalue implies that assets are not carried at fair value as stated in the financial \nstatements. Property, Plant and Equipment are not fairly stated in the financial statements and \nare thus misleading.  \n\u2022 \nI noted that the Corporation has not yet recovered the land title for land along Bugolobi \u2013 \nFaraday Rd. valued at UGX.70,545,000,000. The continued failure to retrieve the title exposes \nthe land to a risk of other unscrupulous deals. \n\u2022", "metadata": {"page": 193, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nI noted that, although Mega FM acquired an Antenna system with its accessories worth \nUGX.48,958,174, this was not reported in the schedule of plant, property and equipment under \nnote 6. Therefore the entity understated its value of Property, Plant and Equipment by the \namount not recognized. \n\u2022 \nNote 14 of the financial statements shows trade & other receivables as UGX.26,516,683,955. \nHowever, I noted that management assigned two companies to undertake debt recovery during \nthe year under review. However, three months after the award, only UGX.44,000,000 of the \noutstanding amount had been recovered and UGX.10,187,320,000 was rejected by the debtors. \nAs such, the uncertainty surrounding the recoverability of the debts implies that the reported \nreceivables figure may be over-stated.  \n\u2022", "metadata": {"page": 193, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nContrary to Section 10.21.12 of the Treasury Instructions 2017 advances totalling to \nUGX.62,246,400 lacked accountability documents. As such, I was unable to confirm that the \nfunds were properly utilized or expended for lawful purposes. \n\u2022 \nContrary to IAS 1, I observed that management did not recognize intangible assets as a  separate \nline on the face of the financial statements despite having new software like the broadcasting \nand accounting software in use.", "metadata": {"page": 193, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "182 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n\u2022 \nIt was noted that trade and other payables increased by 1.7% from UGX.51,679,775,416 in 2018 \nto UGX.52,605,641,714 in the current year 2019. The Corporation is potentially faced with a risk \nof litigation over nonpayment. Further analysis revealed that the bulk of the payables relate to \nunremitted taxes and statutory deductions.  \n\u2022 \nAlthough the Corporation had budgeted to receive UGX.1 billion as budget support from the \nMinistry of Finance, Planning and Economic Development to cater for both recurrent and capital \nexpenditure, the entity did not receive any funding from government during the financial year \nunder review.  \n\u2022 \nUBC does not have a mechanism to monitor which adverts were run and for how long, making", "metadata": {"page": 194, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "reconciliations and audit difficult. This can lead to revenue leakages as some adverts may be \naired but not billed. \n\u2022 \nThe Digital Terrestrial television equipment on the SIGNET network is four years old and has \nalmost exhausted its product life cycle, and UBC management does not have a well-laid down \nplan to replace the equipment. Current installations limited the network coverage to less than \n60% of the country. Users in rural and semi-rural areas are completely un-served or have very \nweak signals. \n7 \nRegional \nCommunications \nDevelopment \nProject (RCIP) \n \nOpinion \nUnqualified \n\u2022 \nWhereas an amount of UGX.97,710,306,720 was budgeted to be received as revenue during the \nyear under review, only UGX.75,312,215,910 was actually received during the year, resulting", "metadata": {"page": 194, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "into a funding gap of UGX.22,398,090,810 (23%). The funding gap presents a risk of the project \nfailing to be completed on time and a possible increase in project implementation costs as a \nresult of low absorption of funds.  \n\u2022 \nHowever, out of the total funds amounting to UGX.107,869,359,797, which was available for \nexpenditure, only UGX.64,917,348,749 was spent leaving a balance of  UGX.44,324,275,595 \nunspent as at the end of the financial year (i.e. 41% utilization). Further analysis of project \nimplementation revealed that there has been a slow pace of implementation of the project \nactivities given the level of absorption. \n\u2022 \nI noted that a total of UGX.915,676,018 was charged on the GOU counterpart funding for RCIP", "metadata": {"page": 194, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "code and spent towards the settlement of relocation works on the NBI/EGI done in the previous \nyear. The NBI/EGI is a stand-alone project that deals with the extension of the optic fibre \nnetwork countrywide. Besides, these payables were not disclosed in the financial statements of \nNITA (U) for the previous financial year, which would provide a basis for such payments.  \n8 \nNational \nInformation \nTechnology \nAuthority (NITA-U) \n \nOpinion \nUnqualified \n\u2022 \nOut of the \napproved warrants of \nUGX.41,527,986,626, the entity utilized only \nUGX.39,621,565,081 or 40,931,800,767 resulting in UGX.1,754,770,027 remaining utilized. \nBudget shortfalls and failure to spend funds resulted in partial or non-implementation of planned", "metadata": {"page": 194, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "activities; \n\u2022 \nReview of the planned outputs and actual outputs achieved in the financial year revealed that a \nnumber of outputs were not fully implemented despite the fact the all funds budgeted had been \nrealised. These planned outputs included; a rationalized and integrated national IT infrastructure \nand systems, IT Research, Development and Innovations Supported and Promoted and \nStrengthened and aligned NITA-U to deliver its mandate; \n\u2022 \nThe Authority is responsible for the implementation of the Business Process Outsourcing (BPO) \nand Information Technology Enabled Services (ITES) strategy. However, the BPO/ITES adopted \nby the government had not been integrated into the current strategic plan of the Authority.  \n\u2022 \nI also noted that the Authority has only supported 4 private BPOs through the provision of ICT \nequipment, furniture, and subsidized internet bandwidth for 3 of the 4 BPOs. However, the \nperformance of these BPOs has been unsatisfactory considering the fact that these BPOs have", "metadata": {"page": 194, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "only created a limited number of jobs for the youth most of which is on a short term basis and \nalso failed to attract a reasonable number of clientele both within and outside the country.   \n\u2022 \nContrary to Section 13(10) (a) (iv) of the Public Finance Management Act, 2015, the Authority \ndid not make sufficient budgetary provisions for domestic arrears. The Authority was provided \nwith UGX.985,195,195 for payment of domestic arrears despite  reported outstanding liabilities \nat the end of FY2017/18 stood at UGX.7,920,511,819. Instead the Authority diverted funds", "metadata": {"page": 194, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "183 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \namounting to UGX.4,789,899,855 from other activities and paid for domestic arrears amounting \nto UGX.5,775,095,049. \n\u2022 \nI conducted a thematic audit on the National Backbone Infrastructure/Electronic Government \nInfrastructure (NBI/EGI) project where I reviewed the operations of the NBI/EGI. The following \nare the key findings; \n\u2022 \nIt was noted that a total of 445 sites out of the envisaged 20,000 are connected to the NBI, Of \nthe connected sites, 369 are using the related services while 76 sites which are connected to the \nNBI are not utilising the available services. \n\u2022", "metadata": {"page": 195, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nNITA-U spent UGX.1,047,480,000 on last-mile connection infrastructure to 76 sites. However, \nby the time of the audit these sites were not utilizing the NBI services. Relatedly a total of \nUGX.25,019,756,118 was in the FY 17/18 and 18/19 used by MDAs connected to the NBI to pay \nfor alternative internet bandwidth service providers, a cost which could have been saved. \n\u2022 \nGovernment of Uganda has so far invested USD.12,410,794 on setting up a national data centre. \nCurrently, 82 out of 342 government online applications are using the data centre services. It \nshould be noted that running parallel data centres is costly for the Government due to the \nduplication of costs. Currently, only 40% of the available data centre capacity is being utilized. \n\u2022 \nNITA-U has so far laid 2,324 Km of optic fibre cable under phase I-III. Currently, Phase IV", "metadata": {"page": 195, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "expected to extend the network to West-Nile and three border towns is underway. However, a \nnumber of last-mile connections have not been done hence the low numbers in connectivity. \nMost parts of the North and North East have not been covered due to lack of financing and will \nbe covered under phase V. \n\u2022 \nNITA-U procured 10Gbps upstream internet bandwidth under an indefeasible right to use \narrangement. Currently, 50% of this capacity is commercially utilised with the rest offered as \nfree WiFi. This has contributed to the high cost of the internet bandwidth as the sites which use \nthe 50% subsidise the WiFi offered for free. \n\u2022 \nNITA-U buys upstream internet bandwidth at a cost of USD.2.6 Mbps per month and sells to \nusers at a cost of USD.70 Mbps per month. The cost is still high partly due to the underutilisation \nreferred to above, maintenance costs and the high cost for the upstream bandwidth. However,", "metadata": {"page": 195, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "it should also be noted that 50% of this cost is transferred to the UCF as Non-Tax Revenue. \n\u2022 \nNITA-U agreed to provide connectivity at 99.8% availability to users. Review of the availability \nstatus revealed that 38 sites out of a total of 101 sites reviewed were below the Service Level \nAgreement (SLA) of 99.8%.  The causes of the non-availability of services were attributed to \npower outages which contributed to 86.84% and fibre breaks which contributed to 31.16%. \n9 \nUganda \nCommunication \nEmployees \nContributory \nPension Scheme \n(UCECPS) \n \nOpinion \nQualified \n\u2022 \nSundry payables of UGX.4,083,866,000 mainly comprising of administrative fees and monthly \npensions were not supported rendering them doubtful. The figure increased by", "metadata": {"page": 195, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "UGX.3,476,332,000 from UGX.607,534,000 reported on 31st December, 2017 representing a \n672% increase.  \n\u2022 \nThere was an unreconciled variance UGX.3,049,947,551 between the figure reported in the \nfinancial statements as receivables. Whereas UCECPS puts the figure at  UGX.15,256,523,000 \nthe corresponding reported payables figure in the financial records of UTL is \nUGX.12,206,575,449.  \n\u2022 \nProperty debtors amounting to UGX.42,377,000 arising from the sale of properties to sitting \ntenants remains outstanding from as far back as 2005. \n\u2022 \nA detailed review of the Scheme\u2019s financial records revealed that Government of Uganda (GoU) \nas the founder has not funded the scheme to sustainable levels. Over the years Government has", "metadata": {"page": 195, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "been contributing an average of UGX.2bn to meet the monthly pension requirements; however, \nhuge arrears due to retired employees exist.  \n\u2022 \nContrary to section 46(d) of the Uganda Retirement Benefits Regulatory Act (URBRA) 2011, I \nnoted that the Scheme administration failed to maintain complete records of the beneficiaries to \nthe scheme as some of the required information was missing.", "metadata": {"page": 195, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "184 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n\u2022 \nI noted that eleven (11) properties disclosed as part of the non-core assets were are not valued. \nThis implies that the non-current assets of the Scheme are understated and failure to value them \nwill make the sale of these properties difficult. \n \nTRADE SECTOR \n \n1 \nMinistry of Trade, \nIndustries and \nCooperatives \n(MoTIC) \n \nOpinion \nUnqualified \n \n\u2022 \nThe entity budgeted to receive UGX. 108,257,632,666 however UGX. 98,876,992,658 was \nwarranted resulting into a budget shortfall of UGX.9,380,640,008 representing 9%.   \n\u2022", "metadata": {"page": 196, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nOut of the warrants of UGX. 98,876,992,658, a total of UGX98,029,255,348 was spent by the \nentity resulting into unspent balance of UGX.847,737,310 representing an absorption level of \n99%.  \n\u2022 \nI sampled 32 out-puts worth UGX.31.03 billion representing 93% of the total budget and noted \nthat 40 (15%) of the total outputs were not quantified to enable measurement of performance. \nFurthermore, of the 21 quantified outputs/activities assessed, 10 outputs/activities representing \n48% were fully implemented; 12 output/activity representing 52% was partially implemented. \n\u2022 \nFunds amounting to UGX.76,472,123 were irregularly diverted and spent on other activities \nwithout seeking the necessary approvals. \n\u2022", "metadata": {"page": 196, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nDomestic arrears decreased by 14.2% from UGX.12,182,787,099  in the previous year to \nUGX.10,672,156,193 in the year under review. The arrears remained unsettled at the close of \nthe year. \n\u2022 \nSettlement of arrears amounting to UGX.254,824,538 outstanding from prior year (2017/18) \nwere undertaken without allocated budget. \n\u2022 \nI noted inflated claims verified for payment to two (2) Cooperatives amounting to \nUGX.14,772,514,880. Although the two cooperatives claimed UGX.16,613,290,400 as \ncompensation for losses incurred during the liberation war, a verification committee instead \nverified and approved an amount of UGX.31,385,805,280. A number of irregularities were noted \nin the verified claims, like values not supported with Chief Government valuer\u2019s and Chief", "metadata": {"page": 196, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "mechanical engineer\u2019s values. Cattle claims were also not supported with evidence in form of \nstock counts, financial statements, sales ledgers and a report from the Directorate of Animal \nResources in the Ministry of Agriculture as required by the verification guidelines. \n\u2022 \nShortcomings were noted in the implementation of the provisions in the Circular Standing \nInstructions on Staff Performance Management. The gaps identified include non-completion of \nPerformance Agreements, no quarterly reviews undertaken, no performance improvement plans \nprepared, non-submission of reports on Performance Agreements, Performance Appraisals, \nPerformance Improvement Plans to MoPS and lack of mechanism to monitor staff attendance. \n\u2022 \nTobacco Companies owed growers over UGX.9billions which is likely to affect the livelihoods of \nthe farmers and demoralizes them from growing the crop in subsequent seasons. \n2 \nSwitch Africa \nGreen project \n(SAG) \n \nOpinion \nUnqualified \n\u2022", "metadata": {"page": 196, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Unqualified \n\u2022 \nThe project had a shortfall in funding of USD 40,000 which arose as a result because failure the \nministry of trade, industries and cooperatives failed to fund the requisite activities of milestone \n3 agreed upon in the grant agreement. \n\u2022 \nThe project management spent a total amount of UGX 266,725,428 on administrative expenses \nwhich was over and above the set limit of 7% of the total eligible cost of action (UGX \n.46,564,000) by UGX 210,161,328. \n3 \nGreat Lakes Trade \nFacilitation (GLTF) \nProject \n \nOpinion \nUnqualified \n\u2022 \nI noted that out of the USD.1,650,252.93 (approximately UGX.6,062,070,722) that was available", "metadata": {"page": 196, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "for spending by the project, only USD.819,070.35 was utilized representing 49.6% absorption \nand as a result, some activities were not implemented. \n\u2022 \nRecords indicate that although some outputs and activities were undertaken, I noted slow \nprogress in the implementation of these activities. It was evident that the project is far from \naccomplishing the proposed work plan and the implementation timeframe. \n\u2022 \nSection 3.1 of the Project Implementation Manual states that counterpart financing of an \nestimated USD.3 Million shall be provided by the Government of Uganda for compensations and \nmanagement of environmental mitigation measures. It was however noted that GOU had not \ncontributed towards the implementation of the project activities.", "metadata": {"page": 196, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "185 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n4 \nThe Second Trade \nCapacity \nEnhancement \nProject (TRACE II) \n \nOpinion \nUnqualified \n\u2022 \nInadequate utilisation of the Consultancy Report. \n\u2022 \nUnsupported Government Contribution in-kind - UGX.260,352,000 \n\u2022 \nDelayed implementation of Some Project Activities like printing of Sale of Goods Act, purchase \nof equipment and computer as well as printing of the annual trade report were not implemented. \n5 \nUganda Export \nPromotions Board \n(UEPB) \n \nOpinion \nUnqualified \n \n\u2022 \nUganda Export Promotion Board risks losing 1.622 hectares located on Plot 4, Mpanga link", "metadata": {"page": 197, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Kampala which was sub-leased to a private investor for 49 years for construction of an export \ndevelopment centre and an administration building. The investor failed to construct the Centre, \nhas denied UEPB access to the land and refused to hand over the land title 7 years after \nterminating the sub-lease offer. \n\u2022 \nPromotion and Development of export is a key function of the UEPB. However, reports indicate \nthat there is deterioration in exports leading to a widening export deficit of USD.437m in \n2015/16, USD.1.55bn in 2016/17 and USD.1.95bn in 2017/18. \n\u2022 \nContrary to the provisions of the PFMA 2015, the UEPB received and utilized a grant of \nUSD.249,823 from African Development Bank for the Korea Market Linked project without \nappropriation by Parliament. \n\u2022 \nContrary to Section 7 of the UEPB Act, the Board of UEPB is currently made up of eight (8)", "metadata": {"page": 197, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "instead of the eleven (11) members provided for in the Act. \n\u2022 \nThe Boards staffing level stands at 17 staff out of the approved 40 indicating a 57.5% staffing \ngap. Included in the unfilled posts are key positions of the Director Export Markets Development \n& Promotions and the Director Finance and Administration.  \n6 \nUganda National \nBureau of \nStandards (UNBS) \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.2,484,092,280 representing 5.2% of the \nbudget. This limited the Bureaus capacity to fully implement all the planned activities.  \n\u2022 \n I sampled 11 out-puts worth UGX.47.8bn representing 100% of the total budget and noted that \n2 (18%) of the total outputs were not quantified to enable measurement of performance.", "metadata": {"page": 197, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Furthermore, of the 9 quantified outputs/activities assessed, 5 outputs/activities representing \n55% were fully implemented; 4 outputs/activities representing 45% were partially implemented.  \n\u2022 \n I noted that the entity received off-budget financing to the tune of UGX.366,860,012 which was \nnever paid into the consolidated fund as required by the law.  \n\u2022 \n Funds amounting to UGX.296,065,498 was disclosed as the domestic arrears of the Bureau as \nat 30th June 2018. However, these domestic arrears were not budgeted for in the financial year \n2018/19.  \n\u2022 \nDomestic arrears increased by 1368% from, UGX.296,065,498 in the previous year to \nUGX.4,347,000,575 in the year under review. The arrears remained unsettled at the close of the \nyear. \n\u2022", "metadata": {"page": 197, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "year. \n\u2022 \nI noted that UGX.1,283,000,000 was not collected by the Bureau while conducting its  \nsurveillance audits after issuing permits to use the \u2018Q\u2019 mark when management reduced the \naudit fees from UGX.1,000,000 within Kampala and UGX.1,500,000 upcountry to UGX.250,000 \nfor both within Kampala and upcountry due to BUBU policy.  \n\u2022 \nI noted that some commodities were released by the Bureau due to absence of mandatory \nstandards yet they actually existed in the approved list of mandatory standards issued by the \nBureau as at 31st March 2019.  \n7 \nUganda \nDevelopment \nCorporation (UDC) \n \nOpinion \nUnqualified \n\u2022 \nContrary section 17 of the PFMA 2015, UGX.13,323,008,856 that remained unspent at the close", "metadata": {"page": 197, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "of 2017/18 and UGX.12,178,595,290 that remained unspent at the close of FY 18/19 was not \nreturned to Treasury.  \n\u2022 \nIn the FY 2018/2019 UGX.58,704,737,488 was released to UDC. The entity had a cash balance \nbrought forward of UGX.13,323,008,856 from FY 2017/2018 making total cash available for \nspending in FY 18/19 UGX.72,027,746,344. Of the total cash available to spend, \nUGX.59,849,151,054 was actually spent leaving a balance of UGX.12,178,595,290 (19.3%) as", "metadata": {"page": 197, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "186 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \nunspent funds. The Corporation continues to have implementation challenges that have led to \nthe poor absorption of funds. \n\u2022 \nDespite government spending over UGX.130bn on several projects since 2012, none is fully \noperational as a result of various bottlenecks hindering full operations. There is a need to rethink \nthe financing, implementation and future management strategies of these investments.  \n \nTOURISM \nSECTOR \n \n1 \nMinistry of \nTourism, Wildlife \nand Antiquities \n(MoTWA) \n \nOpinion \nUnqualified \n \n\u2022 \nI noted that during the year, the Ministry received total budgeted salaries of UGX. 2,085,603,788", "metadata": {"page": 198, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "but actual payments were UGX. 1,987,160,730 leaving unspent balances of UGX.98,443,058 on \nthe salary account. \n\u2022 \nI assessed 30 out-puts and noted that 24 outputs/activities representing 80% were fully \nimplemented; 3 outputs/activities representing 10% were partially implemented while 3 \noutputs/activities representing 10% were not implemented at all. \n\u2022 \nReview of the Ministry\u2019s procurement plan revealed that several planned procurements to the \ntune of UGX.280,125,000 were not implemented. \n\u2022 \nDomestic arrears decreased by UGX. 364,040,484 from UGX. 3,270,386,921 in the previous year \nto UGX. 2,906,346,437 in the year under review. The arrears remained unsettled at the close of \nthe year. \n\u2022", "metadata": {"page": 198, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "the year. \n\u2022 \nI observed that, although disclosed as expenditure in the statement of financial performance, \nfunds for activities relating to workshops and conferences, fuel and purchase of goods and \nservices totalling to UGX.55,460,000 were not accounted for.  \n\u2022 \nShortcomings were noted in the implementation of the provisions in the circular standing \ninstructions on staff performance management. The gaps identified include non-submission of \nPerformance Agreement reports, no quarterly reviews undertaken, no performance improvement \nplans prepared and no performance Improvement Plans prepared.  \n2 \nNile Hotel Limited \n(NHL) \n \nOpinion \nUnqualified \n\u2022 \nEvaluation of the implementation of planned activities for the FY 18/19 revealed that over 80% \nof the planned activities were not undertaken exposing the company to the risk of failing to \nachieve the strategic goals set for the five years\u2019 period. All the funds earmarked for the activities", "metadata": {"page": 198, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "were invested in short term instruments to earn interest. \n3 \nUganda Wildlife \nResearch and \nTraining Institute \n(UWRTI) \n \nOpinion \nUnqualified \n\u2022 \nThe Institute received an extra subvention of UGX.113,835,000 that was not approved by \nparliament. \n\u2022 \nI sampled all 17 out-puts worth UGX.1.1bn representing 100% of the total budget and noted \nthat of the 17 quantified outputs/activities assessed, 7 outputs/activities representing 41% were \nfully implemented; 5 outputs/activities representing 29.5% were partially implemented while 5 \noutputs/activities representing 29.5% were not implemented at all. \n\u2022 \nShortcomings were noted in the implementation of the provisions in the circular standing \ninstructions on staff performance management. The gaps identified include non-completion of \nPerformance Agreements, no quarterly reviews undertaken, no performance improvement plans", "metadata": {"page": 198, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "prepared and no performance appraisals. \n\u2022 \nInspections of the Institute infrastructure were carried out and audit noted several dilapidated \ndormitories, inadequate dormitories as well as classrooms. \n\u2022 \nI also noted several procurement irregularities that manifest in direct procurements that resulted \nfrom lack of a procurement unit as well as lack of a contracts committee at the Institute. \n4 \nUganda Wildlife \nEducation Centre \n(UWEC) \n \nOpinion \nUnqualified \n\u2022 \nI observed that contract of UGX.196,000,000 to provide Consultancy Services for undertaking \nfeasibility studies for establishment of Satellite Wild life Conservation Education Centres in Fort \nPortal, Mbale and Mbarara had been signed. However, I established that all the Regional Satellite \nWildlife Conservation Education Centers have not been established for the reason of insufficient \ndevelopment funds from government. \n\u2022", "metadata": {"page": 198, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nI noted that during the financial year 2018/19, a contract worth UGX.196,030,000 was signed \nwith an Engineering firm to complete the external features of the First floor of the floating", "metadata": {"page": 198, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "187 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \nrestaurant. It was however, noted that the construction of the second and third floors of the \nfloating restaurant has stalled. \n5 \nUganda Hotel \nTourism and \nTraining Institute \n(UHTTI) \n \nOpinion \nUnqualified \n\u2022 \nUganda Hotel and Tourism Training Institute last updated its fixed asset register in 2016. This \nexposes the Institute assets to misappropriation without notice. \n\u2022 \nI noted that out of the budgeted revenue of UGX.2,706,485,996 for the year 2018/19, only \nUGX.2,596,094,380 was collected representing performance of 92% of the target. \n\u2022 \nI noted that that the entity did not implement activities as planned. Out of the 13 outputs", "metadata": {"page": 199, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "assessed, 8 of them, representing 62%, were fully implemented, 2, representing 15%, were \npartially implemented while 3, representing 23%, were not implemented at all. \n\u2022 \nThe Institute had outstanding local service tax (LST) amounting to UGX.71,279,520 as at 30th \nJune 2019, which had not been remitted to the Local Governments. \n\u2022 \nThe Institute made NSSF deductions amounting to UGX.77,315,112 which was not remitted to \nNSSF during the financial year.  \n\u2022 \nWeaknesses were noted in performance management such as; lack of performance appraisal; \nabsence of performance plans and lack of performance reviews by the Institute. \n\u2022 \nAudit inspection revealed poor maintenance of the Institute\u2019s infrastructure and facilities, lack of \noffice, student and staff accommodation and insufficient classrooms. \n6 \nUganda Tourism \nBoard (UTB) \n \nOpinion", "metadata": {"page": 199, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Opinion \nQualified \n\u2022 \nAn analysis of the outputs/activities that were quantified revealed that although the entity \nabsorbed (99%) of the funds that were released, some of the activities remained either partially \nor not implemented at all. Out of the twelve (12) quantified activities assessed, six (6) \noutputs/activities representing 50% were fully Implemented, five(5) outputs/ activities \nrepresenting 42% were partially implemented while one(1) output/activities representing 8% \nwere not implemented at all.  \n\u2022 \nContrary to the Section 85 of the PPDA Act, Uganda Tourism Board procured the services of two \nMarket Destination Representatives to market Uganda as a tourist destination in North America \nusing direct procurement without justification at a total cost of UGX.2,570,760,835.  \n\u2022 \nReview of the Board\u2019s expenditure revealed that Contrary section 10.4 of the Treasury", "metadata": {"page": 199, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Instructions, in the year under review, the entity charged wrong expenditure codes to a tune of \nUGX.599,333,001. Mischarges undermine the importance of the budgeting process as well as \nthe intentions of the appropriating authority, consequently leading to unauthorized spending and \nexposure of funds to misuse. \n\u2022 \nIt was noted that a sum of UGX.248,029,240 was advanced to staff through their personal bank \naccounts to undertake direct procurements, purchase of goods and services and other activities \nof the entity. The practice of depositing public funds on personal accounts is irregular and \nexposes government funds to the risk of loss and misuse.  \n\u2022 \nI noted that funds for activities relating to administrative expenses, travel abroad and purchase \nof goods and services including fuel totalling to UGX.0.339Bn were not accounted for by the \nclose of the year. Under the circumstances, I was unable to provide assurance that the funds \nwere put to proper use.", "metadata": {"page": 199, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "were put to proper use. \n\u2022 \nContrary to section 13 of the Uganda Tourism Act, the Uganda Tourism Board failed to collect \napplication and license fees from 52 registered tourist accommodation facilities as at 30th June \n2019, leaving uncollected fees to the tune of UGX.15,600,000. \n7 \nUganda Wildlife \nAuthority (UWA) \n \nOpinion \nUnqualified \n\u2022 \nDuring the financial year, although the budgeted revenue for 2018/19, was UGX.78Bn the \nAuthority realized UGX.120bn representing performance of 154% which was quite \ncommendable. The Authority should ensure sustainability and enhance its revenue targets in \nfuture periods. \n\u2022 \nImprest to staff totalling to UGX.213,222,896 was not supported by documents like field reports, \nacknowledgement receipts, and workshop participant\u2019s lists. In the circumstances, I could not", "metadata": {"page": 199, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "confirm whether funds were put to the intended use. \n\u2022 \nThe Authority pays fixed internet costs for data provided irrespective of whether or not the data \nhas been consumed.", "metadata": {"page": 199, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "188 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n\u2022 \nThe Authority contracted a firm, on the 5th February 2019, to develop animal sculptures for the \nwildlife street within four (4) months at a cost of UGX.181,330,600, but this has not been done \nby 30th June 2019.   \n\u2022 \nUWA awarded a contract for re-development of visitor information Centre at Sheraton Kampala \nHotel to a company at a cost of UGX.348, 288,376. The works were scheduled to start on 24th \nJuly, 2018 and end on 24th January 2019. However despite a further 3 months extension to \n24th April 2019, works had not been completed as at 30th June 2019.  \n\u2022 \nUganda Wildlife Authority awarded a contract for the supply and installation of signage along", "metadata": {"page": 200, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Entebbe \u2013 Kampala road to a company at a cost of UGX.74,635,000 on 18th June 2019. The \nsignage was to be installed on strategic locations along the Kampala \u2013 Entebbe highway so as \nto promote tourism. This was not complete as at time of audit. \n\u2022 \nI observed that a number of Concessionaires had failed to develop the sites within the stipulated \ntime and also failed to make the requisite payments worth UGX.1,097,787,944 as required in \nthe concession agreements.  \n\u2022 \nPhysical inspections of operations in selected major National Parks namely Lake Mburo National \nPark, Bwindi impenetrable Forest, Queen Elizabeth, Kibale Conservation Area, Murchision Falls \nNational Park, Mt. Elgon Conservation Area and Kidepo Valley National Park revealed a number \nof challenges faced by the Authority in execution of its mandate such as; \n\u2022", "metadata": {"page": 200, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nLack of Utilities: There is lack of both electricity and Water supply which are critical for most of \nthe parks. There is a very high cost of treatment for water utilized by the staff. Machines and \nComputers become expensive to use while running generators on a continuous basis, as the cost \nof fuel used on daily basis is high. \n\u2022 \nPoor Telephone Network: Poor telephone network not only affects communication but also has \nan impact on the Revenue collection systems as internet is intermittent for the use of Visa \nmachines when collecting revenues.   \n\u2022 \nInadequate Staff Accommodation: Staff accommodation is a challenge in most of the National \nParks and Conservation areas. Management has attempted to undertake construction in selected \nparks, but the challenge is still high given the increasing number of staff. \n\u2022 \nPoor Road Network: Road network around and within the park, is quite challenging. Most of the \nroads are in very bad shape throughout the conservation areas. This discourages tourists from", "metadata": {"page": 200, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "making other visits due to difficulty in accessing the areas of interest at the National Parks and \nconservation areas.  \n\u2022 \nAbsence of Stores Function: All the Parks do not have well-developed stores function to manage \nstores. Accountants and clerks handle this responsibility, which may also create a conflict of \ninterest due to lack of segregation of duties. \n\u2022 \nAbsence of Human Resource Function: There is no human resource function in all the National \nParks and Conservation areas and yet each of the National Parks has big numbers of staff. \n\u2022 \nLow Level Marketing and Publicity of Tourism Activity: I observed that the level of marketing \nand publicity of tourism activities in the country remains minimal. Increased publicity could \nattract both international and local tourism to the Conservation areas and national Parks.  \n \nWATER AND \nENVIRONMENT \nSECTOR \n \n1 \nMinistry of Water \nand Environment \n(MWE) \n \nOpinion", "metadata": {"page": 200, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Opinion \nUnqualified \n\u2022 \nThe total NTR collected for the financial year 2018/2019 amounting to UGX.1,040,014,136 was \nnot budgeted for by the entity.   \n\u2022 \nOut of the budgeted revenue of UGX.331,478,905,718 for the year 2018/19, only \nUGX.321,942,878,309 \n(97%) \nwas \nwarranted \nrepresenting \nperformance \nof  \n97% of the target. \n\u2022 \nOut of the total warrants of UGX.321,942,878,309, only UGX.320,751,299,475 was utilised by \nthe ministry resulting into unspent balance of UGX.1,191,758,834 representing an absorption \nlevel of 99.63%.", "metadata": {"page": 200, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "189 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n\u2022 \nOut of the 16 quantified outputs/activities assessed, 7 outputs/activities representing 43.75% \nwere partially implemented and one output representing 6.25% was not implemented at all. \n\u2022 \nExpenditures totalling to UGX.367,942,369 were mischarged on different account codes.  \n\u2022 \nThe Ministry delayed to settle invoices for various contractors leading to civil suits and award of \ninterest totalling to UGX.164,949,978. \n\u2022 \nFunds amounting to UGX.136,244,476 paid to various staff remained unaccounted for.  \n\u2022 \nOut of 706 approved staff positions, only 305 are filled representing 57% shortfall in the required \nstaff. \n\u2022", "metadata": {"page": 201, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "staff. \n\u2022 \nIn central water facility, interest income earned amounting to UGX.35,879,354 was not remitted \nto the consolidated fund while there was a delay in implementation of planned activities in the \nwater facility of North and Karamoja small towns. \n\u2022 \nShortcomings were noted in the implementation of the provisions in the circular standing \ninstructions on staff performance management. The gaps identified include non-completion of \nPerformance Agreements, no quarterly reviews undertaken, no performance improvement plans \nprepared, non-submission of reports on Performance Agreements, Performance Appraisals, \nPerformance Improvement Plans to MoPS, lack of mechanism to monitor staff attendance, no \nmechanism of monitoring field staff and no register for staff when leaving office, non-submission \nof report on absenteeism and non-functionality of the sanctions and rewards committee.  \n2 \nWater & Sanitation \nDevelopment \nFacility \u2013 Eastern \n(WSDF-E)", "metadata": {"page": 201, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Opinion \nUnqualified \n \n\u2022 \nOut of the budgeted revenue of UGX.8,029,000,000, a sum of UGX.7,611,750,000 was realized \nleaving a shortfall of UGX.417,250,000. \n\u2022 \nOut of the 12 costed outputs assessed, 7 outputs were not fully implemented representing 58%. \nFor example Construction of Acowa & Idudi Water Supply Systems were not implemented at all. \n\u2022 \nThe Facility planned to procure consultants to carry out feasibility studies and designs for various \nprojects, construct town water supply systems, and also procure providers for goods and \nservices, but only 56% of these procurements were implemented leaving 44% of the \nprocurements un-implemented. \n\u2022 \nThe facility undertook various infrastructural projects which are at different stages of completion. \nHowever, no land agreements/titles were availed for audit verification.", "metadata": {"page": 201, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "3 \nWater & Sanitation \nDevelopment \nFacility - South \nWest Branch \n(WSDF - SWB) \u2013 \nMWE \n \nOpinion \nUnqualified \n\u2022 \nOut of budgeted amount of UGX 13,640,000,000 a total of UGX 8397, 228,219 resulting into a \nshortfall of UGX 5,242,771,781 (40%). \n\u2022 \nThe facility failed to implement planned activities including construction of water systems. \n\u2022 \nThere were noticeable delays in completion of major infrastructural projects with some that \ncommenced as far as December 2012 with the stipulated completion dates of 30th November \n2017, still ongoing. \n\u2022 \nThe facility undertook various infrastructural projects which are at different stages of completion. \nHowever, no land agreements/titles were availed for audit verification. \n4", "metadata": {"page": 201, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "4 \nREDD+ -MWE \n \nOpinion \nUnqualified \n\u2022 \nI observed that during the financial year (2018/2019), the project had approved budget of \nUSD.1,849,700 from external funding and USD.804,054 from GOU, however, only \nUSD.1,092,855 from external financing and USD.601,583 from GOU had been disbursed for \nproject implementation representing an overall revenue performance of 63.8%. \n\u2022 \nOut of the total disbursement of USD.1,693,324, the project was able to absorb USD.1,669,382 \nresulting into unspent balance of USD.23, 942 representing absorption level of 98.5%. \n\u2022 \nI noted that despite receiving funds for activity implementation, activities under component 4: \nREDD+ implementation framework estimated at USD.570,000 remained un-implemented.  \n\u2022", "metadata": {"page": 201, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nThe Ministry on behalf of the REDD+ project signed two contracts for provision of consultancy \nservices as part of execution of the planned activities for the year under, however I noted that \nthe consultants had breached contract terms and had not yet completed the assignments. \n5 \nWater \nManagement and \nDevelopment \n\u2022 \nThere was an under absorption of project funds of USD 720,840.28 representing absorption level \nof 97.8%.", "metadata": {"page": 201, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "190 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \nProject (WMDP) \u2013 \nMWE \n \nOpinion \nUnqualified \n\u2022 \nI analyzed of the outputs/activities that were planned and noted that although the project \nreceived 100% of the budgeted funds and was able to absorb 97.8% of the, some of the activities \nremained partially implemented, such as purchase of furniture and IT equipment. \n\u2022 \nI noted that payments for works were made to contractors without sufficient supporting \ndocumentation for general items in the bills of quantities. A total of UGX 374,071,520 was paid \nto that effect. \n\u2022 \nI noted that the project does not have title deeds for the land on which the Water Supply \nSystems are constructed. \n6 \nJoint Partnership \nFund (JPF)", "metadata": {"page": 202, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Fund (JPF) \n \nOpinion \nUnqualified \n\u2022 \nOut of the budgeted revenue of UGX.7,815,341,828 for the year 2018/19, UGX.8,333,470,000 \nwas realized representing 105.5%. This was attributed to the batch method of disbursement of \nfunds. \n\u2022 \nOut of the total disbursements and opening balances of UGX.11,855,262,988, only \nUGX.8,877,403,022 was utilised by the ministry resulting into unspent balance of \nUGX.2,977,859,966  representing an absorption level of 74%.  \n\u2022 \nI also noted that some of the planned activities like, construction of water systems were not \nimplemented such as Kambuga Phase II, Karago Phase I, Lwemiyaga RGC, Karago Phase II,", "metadata": {"page": 202, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Igorora TC, Kanungu District regional Feacal sludge treatment plant and  Hydrogeological \ninvestigations \u2013siting & drilling of wells (20No). \n\u2022 \nI noted procurement irregularities in relation to unjustified direct procurements worth \nUGX.57,587,165. \n7 \nNational \nEnvironment \nManagement \nAuthority (NEMA) \n \nOpinion \nUnqualified \n \n\u2022 \nOut of the budget of UGX.26,335,755,264 a sum of UGX.25,677,094,606 was realized resulting \ninto a shortfall of UGX.668,970,608 (5.29%). \n\u2022 \nI sampled 36 (87.8%) out of the total of 41 outputs with a budget of UGX.10,912,755,000 and", "metadata": {"page": 202, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "noted that they were all quantified thereby enabling measurement. \n\u2022 \nAlthough outstanding receivables decreased by UGX.2.3 billion from UGX.15,307,218,000 in the \nprevious year to UGX.12,975,611,000 in the year under review, the receivables remained \nunsettled at the close of the year and constrained the liquidity position of the authority. \n\u2022 \nExpenditure on Legal costs of UGX.387,000,000 was incurred as a result of court award against \nthe authority. \n\u2022 \nThe National Environment Action Plan was last prepared in 1995 and it has never been reviewed \ncontrary to the regulations which require reviews every two years. \n\u2022 \nThe Authority lacks a client service charter. \n\u2022 \nOut of 121 staff of the Authority only 30 employees were appraised by 31st July, 2019. \n\u2022", "metadata": {"page": 202, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nShortcomings were noted in the review of the Regional Project on the Development of National \nAction Plans for the Artisanal and Small Scale Gold Mining in Africa. \nSome of the project components/ activities such as; Development of a documentary on Artisanal \nand Small scale Gold Mining (ASGM) Sector including sources of mercury emissions and release \nin Uganda, Development of a National Overview of the Artisanal and Small scale Gold Mining \n(ASGM) Sector including baseline estimates of mercury use and practices and Development of \nan Artisanal and Small Scale Gold Mining National Action Plan (NAP) were not completed within \nthe timeframe of the project work plan. \n8 \nNational Forestry \nAuthority (NFA) \n \nOpinion \nUnqualified \n \n\u2022 \nOut of the budgeted Non Tax Revenue of UGX.24,184,422,000 for the year 2018/19, only", "metadata": {"page": 202, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "UGX.10,795,921 was realized resulting into a shortfall of UGX.13,388,503,048 representing a \nperformance of only 44.6% of the target. The entity budgeted to receive UGX.40,958,038,043 \nhowever, only UGX.27,405,150,994 was warranted resulting into an overall budget shortfall of \nUGX.13,552,887,049 \nrepresenting \n33%. \nOut \nof \nUGX.27,405,150,994 \nwarranted, \nUGX.27,106,017,597 was spent by the authority resulting into unspent balance of \nUGX.299,133,397 representing an absorption level of 98.9%.  \n\u2022 \nThe Authority failed to establish a tree fund which would comprise of monies appropriated by", "metadata": {"page": 202, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Parliament, loans obtained by Government, grants, gifts and monies from any other approved \nsources. \n\u2022 \nReceivables increased from UGX.11,758,293,000 to UGX.12, 284,276,000; and payables \nincreased from UGX.10,446,677,000  to UGX.12,103,161,000  from the previous year to  the \ncurrent year respectively. The outstanding payables are equivalent to 89% of the internally \ngenerated revenue (NTR) collections for the year. \n\u2022 \nThe Authority\u2019s funds worth UGX 1,571,350,000 were garnished following a court order.", "metadata": {"page": 202, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "191 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n\u2022 \nThe Authority failed to demarcate and zone land for tree planting for example; Mpive, Nonve, \nZirimiti Central Forest Reserves (CFRs) \n\u2022 \nThere was noted encroachment on NFA forests for example; Bugoma CFR was encroached on \nby a private developer and titles for Plots 4 and 5 for NFA headquarters were processed into free \nhold. \n\u2022 \nThe Authority did not license masts in the Central forest reserves for several broadcasting \nstations and this may result into revenue loss. \n\u2022 \nThere was inadequate supervision and verification of variable fees payable in various eco-tourism \nsites. \n\u2022 \nShortcomings were noted in the implementation of the provisions in the circular standing \ninstructions on staff performance management. The gaps identified include non-completion of", "metadata": {"page": 203, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Performance Agreements, no quarterly reviews undertaken, no performance improvement plans \nprepared, non-submission of reports on Performance Agreements, Performance appraisals, \nPerformance improvement plans to MoPS and lack of mechanism to monitor staff attendance. \n9 \nNyabyeya Forestry \nCollege  \n \nOpinion \nUnqualified \n\u2022 \nOut of the budgeted amount of UGX.3,753,353,600 a sum of UGX.3,157,413,370 was realized \nresulting into a shortfall of UGX.640,940,230 (15.7%).I sampled 7 (28.5%) out of the total of 8 \noutputs and noted that 5 outputs (71.42) were not quantified. \n\u2022 \nThe College faced challenges of being governed by different agencies and ambiguity in the \ninterpretation of several provisions in the law which directly affect service delivery. \n\u2022", "metadata": {"page": 203, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nThere were no policies on private businesses operating within the college, allowances to college \nstaff and allocation of staff houses. \n\u2022 \nOut of 107 approved positions, only 19 positions were filled leaving 88 positions vacant \nrepresenting a staffing gap of 82%. In addition the college heavily relies on contract and casual \nlabourers. \n\u2022 \nThere was a declining trend in the enrolment in the last 3 years.  \n10 \nFarm Income \nEnhancement and \nForest \nConservation \nProject II (FIEFOC) \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX 34,758,300,000; (USD 10,655,810) \nrepresenting a budget under performance of 27%.  \n\u2022 \nUGX 2,746,719,303 of project funds remained unspent at the close of the financial year owing", "metadata": {"page": 203, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "to late receipt of funds from the development partners and procurement challenges. \n11 \nWater Supply and \nSanitation \nProgramme \nSupport (WSSP II) \nunder Joint Water \nand Environment \nSector Support \nProgramme \n(JWESSP) \n \nOpinion \nUnqualified \n\u2022 \nOut of the planned disbursements of UGX.116,619,434,000 for the year, UGX.145,598,059,072 \nwas realized representing performance of 124.8% of the target. \n\u2022 \nOut of UGX.145,598,059,072 disbursed, only UGX.108,977,586,091 (74.84%) had been \nabsorbed by 30th June 2019 leaving a balance UGX.40,214,847,282 (25.16%) un-utilized. \n\u2022", "metadata": {"page": 203, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nA review of the 2018/19 annual work plan and the project\u2019s quarterly activity reports, budgets \nand field inspections revealed that some activities were substantially delayed\u2019. Some of the water \nschemes were not implemented at all. \n\u2022 \nThe Project incurred new payables amounting to UGX.2,376,759,268 before clearing the \nprevious outstanding commitments of UGX.8,060,971,350 despite the availability of funding. \n12 \nUganda National \nMeteorological \nAuthority (UNMA)  \n \nOpinion \nUnqualified \n\u2022 \nOut of budgeted revenue of UGX 28,010,268,814 only UGX 23,513,091,137 was realized \nrepresenting performance level of 84% of the target. \n\u2022", "metadata": {"page": 203, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nOut of UGX 23,513,091,137 warranted, UGX 22,170,981346 was absorbed by the authority \nleaving unspent balance of UGX 1,342,109,791 representing an absorption level of 94.3%. \n\u2022 \nExpenditure totaling to UGX. 254,698,380 was mischarged on different account codes. \n\u2022 \nThe installed meteorological weather stations in various parts of the country lack relevant land \nacquisition and ownership documents, while 23 out of the 52 established historical weather \nstations are non-functional.", "metadata": {"page": 203, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "192 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n\u2022 \nUGX.30,000,000 was paid to M/S Uganda Post Limited as penalty for delay in vacating the office \npremises which were previously occupied by the Authority. \n\u2022 \nThe Authority lacks the requisite staffing and tools to build capacity at local government levels, \nwith some stations having none or only one staff while some staff in critical positions had acted \nin excess of the stipulated period of six to twelve months. \n13 \nInvestment Plan \nPreparation Grant \nfor the Strategic \nPlan for Climate \nResilience \n \nOpinion \nQualified \n\u2022 \nUGX.163,163,965 reported as the closing net worth of the project in the statement of changes", "metadata": {"page": 204, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "of equity differed from UGX.80,258,811 as disclosed in the statement of financial position. \n\u2022 \nOut of UGX.2,071,977,173 available for spending during the year, only UGX.1,915,463,208 was \nspent, leaving a balance of UGX.156,513,965 un-utilized by the year end. \n\u2022 \nA review of the Grant Support Agreement, the approved project budget, work plans and the \nactivity progress reports, revealed that some of the project\u2019s planned activities were partially \nimplemented. \n\u2022 \nA review of various payments records revealed that UGX.29,012,784 and USD 64,595.58 \n(equivalent to UGX.240,241,943) in respect of VAT remained outstanding and payable to the \nURA by the year end, and formed part of closing payables of UGX 85,905,154 as at  the year", "metadata": {"page": 204, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "end. \n\u2022 \nA review of various payment records revealed that UGX.9,119,588 and USD.20,772.39 \n(equivalent to UGX.77,256,050) were deducted from various service providers in respect of 6% \nWithholding Tax which was not remitted to the tax body by the year \u2013end. \n14 \nGlobal Environment \nFacility Project - \nMWE (Additional \nFunds to WSSP I) \n \nOpinion \nUnqualified \n\u2022 \nOut of the budget of Ugx. 10,011,772,028, the entity received Ugx. 9,579,827,490 leaving a \nbalance of Ugx. 431,944,538 implying a performance of 96%.  As a result, out of the planned \n500 hectares of trees, only 430 were restored. \n\u2022", "metadata": {"page": 204, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nValley tanks valued at Ugx. 8,392,247,017 were completed in various districts without obtaining \nland titles of the sites.  \n15 \nMulti - Lateral \nLakes Edward & \nAlbert Integrated \nFisheries & Water \nResources \nManagement (LEAF \nII) \n \nOpinion \nUnqualified \n\u2022 \nDespite the revenue performance of 107.4% there were delays in completion of various landing \nsites. \n\u2022 \nThe communities lacked market and storage facilities for their finished products within the \nriparian lakes George, Edward and Albert.  Such challenges, affect the attainment of the main \nproject objectives of creation of alternative income opportunities and food security for the fishing \ncommunity. \n\u2022 \nThe project still operates a manual financial management system contrary to the Accountant \nGeneral\u2019s directive to all accounting officers of donor projects. \n16 \nTechnical", "metadata": {"page": 204, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "16 \nTechnical \nAssistance Under \nJWESSP \n \nOpinion \nUnqualified \n\u2022 \nThere were unspent balances amounting to \u20ac 61,852 which had not yet been refunded to the \nAustrian Development Agency (ADA). \n17 \nSecond National \nCommunication \nProject \u2013 FY \n2017/2018 \n \nOpinion \nUnqualified \n\u2022 \nI noted that UGX. 4,682,834 deducted from the service providers in form of VAT but not remitted \nto the Uganda Revenue Authority (URA) by the year end. \n18 \nPreparation of \nInitial Biennial \nReport to the \nUnited Nations \nFramework \n\u2022 \nIt was noted that according to the project financing agreement UNEP was meant to l provide all", "metadata": {"page": 204, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "cash advances in US dollars up to a maximum of $352,000 however, as at 31st December, 2018 \nthe project had received $ 155,575 (56%) out of the agreed $279,775 and failed to absorb $ \n124,200 (44%).", "metadata": {"page": 204, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "193 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \nConvention on \nClimate Change \n(UNFCCC) \n \nOpinion \nUnqualified \n\u2022 \nIt was also established that the project\u2019s approved budget was $ 352,000 and at the time of \naudit, $236,000(67%) had been advanced leaving a balance of $116,000(33%). However, a \nnumber of outputs totaling to $236,000 were still outstanding by the time of the Audit \n\u2022 \nA review of the project\u2019s receivables position revealed an outstanding balance of USD 2,720.93 \ncomprising staff advances for official activities. \n19 \nEnhancing \nResilience of \nCommunities \nagainst Climate \nChange \n(EURECCCA) \n \nOpinion", "metadata": {"page": 205, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Opinion \nUnqualified \n\u2022 \nI noted that the entity\u2019s approved budget in year 2 was USD.3,189,580, however, no funds were \ndisbursed in the year. As a result, the outputs of the three (3) project components were \nimplemented using the balance of year 1. \n20 \nNational Water and \nSewerage \nCorporation \n(NWSC) \n \nOpinion \nUnqualified \n\u2022 \nNo material issue to report on. \n \n21 \nWater \nManagement and \nDevelopment \nProject (WMDP) \u2013 \nNWSC \n \nOpinion \nUnqualified \n\u2022 \nI was not availed with proof that the Performance Certificate    was    issued    to    the contractor", "metadata": {"page": 205, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "(El    Nasr    and    DOTT Services Limited) to     prove     expiry of defects notification period \nand as a basis of accepting works delivered by the contractor. \n22 \nProtection of lake \nVictoria Kampala \nSanitation Project \n(WATSAN) \u2013 NWSC  \n \nOpinion \nUnqualified \n\u2022 \nNo material issue to report on. \n \n23 \nKampala Sanitation \nProgramme (KSP) \n\u2013 Phase I, Lake \nVictoria Protection \nProject \u2013 Phase II \n \nOpinion \nUnqualified \n\u2022 \nNo material issues to be reported on. \n \nENERGY SECTOR \n \n1 \nMinistry of Energy \nand Mineral \nDevelopment \n(MEMD) \n \nOpinion \nUnqualified \n\u2022", "metadata": {"page": 205, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Unqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.41,369,579,524 representing 8%. Further, \nthe entity remained with unspent balance of UGX.9,693,960,034 representing an absorption level \nof 98%.  \n\u2022 \nI sampled 46 out-puts worth UGX.74,637,547,000 representing 66% of the expenditure, and \nnoted 7 (15%) of the total outputs were not quantified to enable measurement of performance.  \nFurther, of the 46 outputs assessed, 12 representing 26% were fully implemented, 21 \nrepresenting 46% were partially implemented, while 13 representing 28% were not implemented \nat all. \n\u2022 \nFunds amounting to UGX.156,903,495 were charged on inappropriate codes.", "metadata": {"page": 205, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "194 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n\u2022 \nDomestic arrears decreased by 24% from UGX.24,695,568,448 in the previous year to \nUGX.18,698,882,927 in the year under review. The arrears remained unsettled at the close of the \nyear.  \n\u2022 \nThe Ministry failed to collect royalties worth UGX.428,273,970 and UGX.70,193,258,898, from \nexports of gold, tantalum and  tungsten in the financial years 2017/18 and 2018/19 respectively. \nThe Ministry further failed to collect royalties worth UGX.14,184,105,306 from imports of gold \nand tungsten in the Financial Year 2018/19. \n\u2022 \nThere were inadequate measures to verify the accuracy and legitimacy of the quantities of", "metadata": {"page": 206, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "minerals declared by the mining companies as the Directorate of Geological Survey and Mines \nrelies on declarations from the mining companies in form of monthly production returns without \nindependent verification. \n\u2022 \nThere are numerous properties held by the MEMD that do not have titles. This exposes the \nMinistry to the risk of losing valuable properties to private individuals. \n\u2022 \nShortcomings were noted in the implementation of the provisions in the circular standing \ninstructions on staff performance management. The gaps identified include non-completion of \nPerformance Agreements, no quarterly reviews undertaken, no performance improvement plans \nprepared, non-submission of reports on Performance Agreements, Performance Appraisals, \nPerformance Improvement Plans to MoPS and lack of mechanism to monitor staff attendance. \n\u2022 \nThere was delayed Implementation of the Resettlement Action Plan, whereby some community \nprojects such as the church and mosque have been outstanding since 2016.  \n\u2022 \nPhysical inspections revealed harmful gold mining practices by artisanal miners in the districts of", "metadata": {"page": 206, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Moroto and Busia. Such as; use of toxic chemicals which contaminate the environment.  \n\u2022 \nThere are no weighbridges installed along Karamonja Roads to measure the Tonnage of heavy \nminerals (Limestone, Marble) transported out of Moroto region.  \n2 \nGrid Extension \nReinforcement \nProject (GERP) \n \nOpinion \nUnqualified \n\u2022 \nWhereas the project received USD.515,000 (99%) of the budgeted donor funds (USD.520,000) \nand UGX 914,350,000 (91%) of the budgeted GoU counterpart funding (UGX.1,000,000,000), \nUSD 404,562.28 (76.4%) and UGX.567,150,000 (62%) remained unutilized as at 30th June 2019 \nfor the donor and GoU component respectively. This was attributed to procurement delays. \n3 \nRural Electrification", "metadata": {"page": 206, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "3 \nRural Electrification \nAgency (REA) \n \nOpinion \nUnqualified \n\u2022 \nOut of the budget of UGX.728,999,419,607, the Agency realized UGX. 652,999,488,205 \nrepresenting 89% performance resulting into non-implementation of some planned activities such \nas last mile electricity connections and grid extensions. \n\u2022 \nThe Agency has paid to Post bank (U) Ltd a cumulative sum of UGX.24,700,199,541 for onward \ndisbursement to Project affected persons (PAPs) as compensation. At the close of the year \nUGX.11,172,513,361 was reported as a receivable. However reconciliation of the payments to the \nPAPs is constrained by lack of a dedicated Bank Account for the deposits. \n\u2022", "metadata": {"page": 206, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nContingent Liabilities of UGX.6,071,073,253 relating to compensations for way leaves of power \nlines constructed by the agency as at 30th June 2019, may result into cash outflow from the \nAgency if they crystallize. \n\u2022 \nAmong the Agency inventories were 89 transformers which were not valued. There is possibility \nof undervaluation of inventories. \n\u2022 \nWhereas the Agency contracted UEDCL in 2014 to manage some service territories on temporary \nbasis, to date it has not developed a sustainable strategy. \n\u2022 \nThe Agency has failed to utilize electricity connection materials worth USD.1.2M. The usage rate \nfor the materials was noted to be only 15% since 2015 when they were procured. \n4 \nEnergy for Rural \nTransformation \nERT (REA) III \n \nOpinion \nUnqualified \n\u2022", "metadata": {"page": 206, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Unqualified \n\u2022 \nOut of the available project funds of UGX 37,006,878,358, a sum of UGX 17,015,243,781 was \nutilized, representing 46%.  \n\u2022 \nWhere as the project funding was USD 143.2 Million and commenced on 31st March, 2016 with \nthe closure scheduled for 31st December 2020, only 11% of the funds amounting to USD 15.3 \nMillion have been utilized. There is a risk that the overall objective of increasing access to \nelectricity in rural areas may not be achieved.", "metadata": {"page": 206, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "195 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n5 \nUganda Petroleum \nFund (UPF) \n \nOpinion \nUnqualified \n \n \n\u2022 \nThere was a drawdown of funds from the Petroleum Fund amounting to UGX.200 Billion, \nrepresenting 64.29% of the value of Fund from Uganda Petroleum Fund account to the \nConsolidated Fund in support of the Annual Budget without explicit declaration of the specific \ninfrastructural projects. \n\u2022 \nI noted absence of a Fiscal Rule in the Management of the Petroleum Fund, whereby the process \nof transfer of funds out of Uganda Petroleum Fund is left at the discretion of the Ministry of \nFinance without adequate guidelines. \n\u2022 \nThe Petroleum Fund lacks an approved Petroleum Investment Framework and therefore", "metadata": {"page": 207, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "USD.74,815,250.71 and UGX.28,216,311,498 remained unutilized on the Petroleum Fund account \nas at 30th June 2019. In addition, the prescribed operational agreement between the Ministry of \nFinance and Bank of Uganda regarding the Fund is not yet in place. \n\u2022 \nThere was delay in remittance of oil revenue collections by the Uganda Revenue Authority (URA) \nof UGX.6,451,964,160, to the Petroleum Fund as at 30th June, 2019 and this was attributed to \nreconciliation challenges of revenue collection between Uganda Revenue Authority and the \nAccountant General\u2019s Office. \n6 \nPetroleum \nAuthority Uganda \n(PAU) \n \nOpinion \nUnqualified \n\u2022 \nWhereas the Petroleum Authority of Uganda was warranted UGX 47,601,384,605, only UGX", "metadata": {"page": 207, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "29,969,910,242 (63%) was spent leaving a balance of UGX 16,736,448,645 un-utilized and \nsubsequently swept back to the Consolidated Fund. This resulted in unimplemented activities \nsuch as staff recruitment, monitoring field activities and maintenance of IT software. \n\u2022 \nAs at 30th June, 2019, the Authority had not approved work programmes and budgets for the \nJoint Venture Partners (Total E&P, CNOOC Uganda and Tullow Uganda Operations Ltd) for the \ncalendar year 2019, contrary to Section 35 of the Petroleum Exploration, Development and \nProduction Regulations, 2016. This resulted from the delays in submission of the respective work \nprogrammes and budgets by the Oil Companies. \n7 \nElectricity \nRegulatory \nAuthority (ERA) \n \nOpinion \nUnqualified \n\u2022", "metadata": {"page": 207, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Unqualified \n\u2022 \nThe Entity budgeted for UGX 41,715,587,701 and realized UGX.43,685,419,937 representing \n105% performance.   \n\u2022 \nAnalysis of power schedules for distribution companies (mini grids) revealed a number of outages \nand the associated energy and revenue losses by the Licensees. Total revenue lost ranged \nbetween UGX 32.7 million and 5.44 billion depending on the size of the utility and area of \noperation whereas the total energy lost by UMEME and UETCL was between 30.8 MWh and \n7513.9 MWh, and between 24.7 MWh and 1378.7 MWh, respectively.  \n\u2022 \nThere was non-compliance to the Quality of Service Standards 1 and 2 by UMEME whereby 90% \nand 89% of customers were delayed to be connected within 10 and 15 days of standard \nconnection period, respectively.  \n\u2022", "metadata": {"page": 207, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nA number of projects licensed by ERA are facing power evacuation challenges. In addition, the \nCommercial Operations dates (COD) of the Power Plants and Evacuation lines were not aligned. \nThis has caused scenarios where generated power is delayed to be evacuated due to the absence \nof the power evacuation lines. \n8 \nUganda Electricity \nDistribution \nCompany Ltd \n(UEDCL) \n \nOpinion \nUnqualified \n \n\u2022 \nThere was uncollected revenue of UGX. 19,509,385,000 majorly relating to sale of poles and \nenergy sales from service territories, these funds were accrued and remained as a receivable at \nthe end of the financial year.  \n\u2022 \nThere were payables of UGX.9,594,268,000 relating to Uganda Electricity Transmission Company", "metadata": {"page": 207, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Limited for Bulk power purchases. Of this amount, UGX.5,023,579,255 is due to power evacuation \nlosses on the evacuation lines from Nkusi and Siti mini hydro power plants.  \n\u2022 \nReceivables of UGX.38 Billion from GOU relate to pension claims of former UEB employees. The \nMinistry of Finance, Planning and Economic Development (MoFPED) committed to refund this \nmoney to UEDCL. This amount has however not been refunded to-date. \n\u2022 \nShortcomings were noted in staff performance management. The gaps identified include non- \npreparation of Performance Agreements and failure to undertake performance Appraisals.  \n9 \nUganda Electricity \nGeneration  \n\u2022 \nAn analysis of the budget against the actual concession revenue collected in the period under \nreview revealed a shortfall of UGX 3,397,978,381 which was contested by ERA.", "metadata": {"page": 207, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "196 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \nCompany Ltd. \n(UEGCL) \n \nOpinion \nUnqualified \n\u2022 \nI noted that out of the UGX.886,836,000 relating to withholding tax recoverable only UGX \n784,106,945 was supported with withholding tax credit certificates hence leaving a balance of \nUGX.102,729,055 unsupported. \n\u2022 \nUEGCL reported an outstanding amount of UGX 172,348,993 in trade and other payables as at \n30th June 2019. This amount relates to interest penalty arising from the failure to pay VAT \nincurred on Isimba energy sales to UETCL. \n\u2022 \nOut of 25 planned activities 21 were partially implemented while 4 were not implemented", "metadata": {"page": 208, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "comprising; follow up of non-conformances by the Karuma EPC contractor; monitoring and follow \nup of Karuma and Isimba CDAP activities; tracking compliance on regulatory requirements by the \ncontractor, UEGCL and Owner Engineer for Muzizi and Nyagak power plants. \n\u2022 \nA review of Karuma and Isimba credit loan agreements signed in 2014 and 2015 respectively, the \nPower Purchase Agreements signed in 2015, and the Generation and Sales Licenses issued by \nERA to UEGCL in 2017, revealed conflicting clauses in regard to the tariff methodology \nimplemented in the supply of power generated by UEGCL to UETCL, that is, capacity based (take \nor pay) versus energy sold tariff methodology. Although, the Solicitor General in his letter dated \n14th September 2018 provided legal guidance to have the licenses amended in line with the PPAs \nand the loan agreements, the guidance had not been effected.  \n\u2022 \nI noted that Land acquisition and resettlement activities for Karuma Reservoir area scheduled to", "metadata": {"page": 208, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "be completed by 30th August 2019 had not commenced. Furthermore, delays in land acquisition \nand construction works for the transmission lines under Karuma interconnection had hampered \nproject progress. As a result, the EPC contractor delayed to implement certain key activities and \nthe project completion date has been extended up to 31st December 2019. \n\u2022 \nI noted that Community Development Action Plan Activities (CDAP) under Karuma which included \nconstruction of schools, health centers, and sanitation facilities had not commenced due to lack \nof funding despite the limited period five (5) months) to project completion. \n\u2022 \nI noted that Eskom had submitted to UEGCL a claim for the implemented investments in regard \nto the concession for the management of Nalubaale HPP amounting to USD 10,235,000 for the \nperiod 2003 to-date. Furthermore, the claim is likely to increase to USD 18,255,000 once \nverification of additional work is completed. This amount is further projected to increase to", "metadata": {"page": 208, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "USD.28,000,000 by the end of the concession contract in April 2023.  \n\u2022 \nAudit inspection and review of Independent Engineer\u2019s report revealed that Nalubaale HPP was \nin a poor physical state. The plant had concrete cracks within the Powerhouse Structure, water \nSeepage and presence of vegetation at main dam, corroded equipment, leakage at Sluice Gates, \nabsence of floating boom upstream of the source of the Nile to retain the water hyacinths, \npresence of oil in the Turbine Pits, non-Functionality of Generating Unit 10, not fit-for-purpose \nvibration monitoring system, frequent Cable Failure at Unit 3 and 4, and lacked critical spare \nparts. \n10 \nUganda Electricity \nTransmission \nCompany Limited \n(UETCL) \n \nOpinion \nUnqualified \n\u2022 \nUETCL runs 7 current bank accounts (5 for corporate and 2 for projects) which earn the company", "metadata": {"page": 208, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "daily interest on closing balances computed at a rate agreed upon by UETCL and the respective \nBanks. Analysis of the daily interest earned on outstanding balances on the respective accounts \nrevealed a 3.5% variance between interest rates earned on two accounts in the same bank UETCL \ntherefore missed interest of 3.5% during the financial year. \n\u2022 \nWhereas UETCL continued to engage with UMEME and UEDCL to address the issue of withheld \nincome, uncollected revenue continued to increase leading to an increase in doubtful debt from \n88bn as at 30th June 2018 to 135.6bn as at 30th June 2019. As a result, the provision has \nincrease to UGX 135.5bn (54%) from the previous financial year. \n\u2022 \nUETCL procured goods, works and services amounting to UGX 7,453,066,691 outside the \nprocurement plan. \n11 \nUganda National \nOil Company \n(UNOC)", "metadata": {"page": 208, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "(UNOC) \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.17.4 billion representing 36.8% of the \nbudgeted amount of UGX.47.32 billion.  \n\u2022 \nThe company faces long term financing challenges to cater for state participation in key \ninfrastructural projects like the East Africa Crude Oil Pipeline (EACOP), refinery, Kampala storage", "metadata": {"page": 208, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "197 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \nterminal and Jinja strategic fuel reserves for which it requires a sum of USD.795.4 million over a \nperiod of four (4) years to cater for government\u2019s share in the projects. \n\u2022 \nThe national strategic fuel reserves are operating below the minimum, with capacity to only meet \nthe country\u2019s fuel demands up to 2 days. The company faces a significant funding challenge of \nover UGX.40 billion to maintain tradable stock/volumes and for restocking the strategic reserves \nhence making it difficult for the country to hedge itself against supply disruptions. \n\u2022 \nUNOC was granted a vote status effective Financial Year 2018/19 which requires the company to \ncomply with the government Public Finance Management Framework with its attendant Public \nFinance Management Act, 2015. However, this has posed operational challenges to the company", "metadata": {"page": 209, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "given that it is a registered Company with Share Capital and embracing International Financial \nReporting (IFRS) Framework which is a fundamental requirement given that it is expected to \nparticipate in Joint Venture partnerships with International Oil Companies (IOCs) along the \npetroleum value chain.  \n\u2022 \nThere has been a delay in implementation of key infrastructural projects such as; the refinery, \nEast Africa Crude Oil Pipeline (EACOP), Kampala storage terminal, mainly attributed to lengthy \nnegotiations and uncertainties regarding funding Government\u2019s equity interest. \n12 \nEnergy for Rural \nTransformation \n(ERT) (PCU) \n \nOpinion \nUnqualified \n\u2022 \nOut of the available project funds of USD 3,761,555, a sum of USD 1,908,511.82 was utilized, \nrepresenting 50%. Under GOU funding, out of a budget of UGX 1,000,000,000 only UGX", "metadata": {"page": 209, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "732,840,000 (73.2%) was received while only, UGX 508,250,000 (69%) was spent. The under \nabsorption was attributed to procurement delays. \n\u2022 \nProcurement for the contract for the installation and maintenance of solar PV systems for schools, \nwas not undertaken as planned by 16th August 2019.  There is a risk of failure to achieve the \noverall project   objective and service delivery to the intended beneficiaries. \n13 \nEnergy for Rural \nTransformation \n(ERT) (PSFU) \n \nOpinion \nUnqualified \n\u2022 There was under absorption of Funds, whereby out of the budget of USD.738,566, the Project \nreceived only USD.450,942 (61%), resulting into a shortfall of USD.287,624 (39%). It was further \nnoted that out of the USD.450,942 received, USD.31,495 remained unspent at the year end.", "metadata": {"page": 209, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 There was a   delay of 21 months by the Consultant for the development of 6 Pico/micro hydro \npower schemes, while implementation of the Contract for the supply, Installation  and \ncommissioning of electro-mechanical equipment for the power plants was  behind schedule by 12 \nmonths. \n14 \nEnergy for Rural \nTransformation III \nImplemented by \nUganda Energy \nCredit \nCapitalization \nCompany Limited \n(ERT III- UECCCL) \n \nOpinion \nUnqualified \n \n\u2022 \nNo material issue reported. \n \n15 \nEnergy for Rural \nTransformation \n(ERT) (BoU) \n \nOpinion \nUnqualified \n\u2022 \nNo material issue reported. \n \n16 \nClean Cooking \nProject \n \nOpinion \nOpinion \nUnqualified \n\u2022 \nNo material issue reported.", "metadata": {"page": 209, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "198 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n17 \nUganda Rural \nElectrification \nAccess Project \n(UREAP) IDB I \n \nOpinion \nUnqualified \n \n\u2022 \nOn 4th November 2015, Government of Uganda signed a loan agreement of USD 100 million and \na grant of Euro 11,205,000 with African Development Bank for the implementation of UREAP. \nThe project main objective is to provide reliable and affordable electricity to Rural Ugandan \nhouseholds and public infrastructure services. It was noted that only 11.66% of the loan amount \n(USD 100 million with African Development Bank) and 5.4% of the grant (Euro 11,205,000) has \nbeen disbursed to date, for the implementation of the Uganda Rural Electricity Access Project. \n\u2022", "metadata": {"page": 210, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nThere was delayed implementation of projects, whereby a number of procurements for meters, \ncircuit breakers and read boards were more than five months late. \n18 \nKilembe Mines \nCompany Ltd \n(KML) \n \nOpinion \nUnqualified \n\u2022 \nThere was a revenue shortfall of UGX.549,598,292 (22%) with only UGX.1,957,998,708 (78%) \nreceived, out of the approved budget of UGX 2,507,597,000. Consequently, the planned activities \nsuch as repair of generators at Mubuku Power station; repair of Kampala offices; and purchase \nof cleaning and water treatment chemicals were not fully implemented. \n\u2022 \nKML has a long outstanding payable since 2013 of UGX.4.7 Billion in favour of MoFPED arising", "metadata": {"page": 210, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "from a loan granted by the latter to enable the Company settle debt obligations. The company \ncurrently has an accumulated loss in its financial statements of UGX.2.3 Billion and is unlikely to \nmeet this liability in the near future.  \n\u2022 \nDisclosed under payables are trade payables, unpaid taxes, NSSF and UMEME arrears amounting \nto UGX.831,748,179, posing a risk of interest, penalties and litigation to the company for the long \noutstanding amounts. \n\u2022 \nI noted that although an impairment loss of UGX.11.08 Billion was reported in the financial \nstatements of KML in 2015, which saw its investment in Kasese Cobalt Company Limited (KCCL) \nfall to UGX.6,340,543,500, KCCL\u2019s going concern is uncertain since it ceased operations of Cobalt \nprocessing therefore it is unlikely that KML will recover this investment. \n19 \nElectricity Sector \nDevelopment", "metadata": {"page": 210, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Electricity Sector \nDevelopment \nProject (ESDP) - \nMEMD \n \nOpinion \nUnqualified \n\u2022 \nThe project realized 102% donor funding of USD.3,750,000 against the budget of USD. \n3,655,013. Similarly, it received 100% of Government of Uganda funding of Ugx. 2,853,000,000.  \nDespite the funding electricity connections attained were only 5,449 (68%) of the target of 8000. \n\u2022 \nThere was no implementation plan and tracking mechanism to address recommendations of the \nconsultancy under Power Sector Reforms Project. \n\u2022 \nThe Power Sector Information Centre (PSIC) set up under the ESDP lacked key sector information \nas well as procedures for information acquisitions, verification, update and retrieval.  \n20 \nFuel Marking and \nQuality Monitoring \nProgram (FMQP) \n \nOpinion", "metadata": {"page": 210, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Opinion \nUnqualified \n\u2022 \nOut of the approved annual budget of UGX 8,028,000,000, the Program received a total of \nUGX.8,378,466,303 representing performance of 105%, but planned activities such as regional \ncustomer sensitization and stakeholder workshops, setting up, containerized laboratories at the \nborder points of Busia, Malaba and Mutukula, and setting up a Local Area Network at the central \nlaboratory were not undertaken as planned. \n\u2022 \nThere was inadequate verification and reconciliation of revenues remitted by Global Fluids \nInternational (GFI). Hence a risk of understatement of the revenue declared to the Program by \nGFI. \n21 \nAtomic Energy \nCouncil (AEC) \n \nOpinion \nUnqualified \n \n\u2022", "metadata": {"page": 210, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nThe Atomic Energy Council had an approved budget of UGX. 23,141,000,000, which was later \nrevised downwards to UGX. 8,065,000,000. Out of the revised budget only UGX 6,774,600,000 \nwas released giving a performance of 84% of the revised budget. \n\u2022 \nA number of activities were not implemented, such as; construction of laboratories, recruitment \nof staff, conduct of public awareness campaigns, establishing Uganda Network for Nuclear \nEducation Science and Technology, Construction and equipping the centralized radioactive \nsources storage facility, inspection & licensing of facilities, among others were not implemented, \nthus exposing the public to the dangers of radiation. \n22 \nStrengthening the \nmanagement of Oil \nand Gas project in \nUganda (SMOGPU) \nPhase 3 \n \n\u2022", "metadata": {"page": 210, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nOut of an approved budget of USD. 440,968, the project received USD 442,502 (a performance \nof (100.3%), however funds were received on 24th June 2019. It was noted that planned \nactivities such as, development of compliance checklist for EIA, workshop on the Fiscal Rule \nOptions, Revision of ICT strategy and development of CRANE database were not implemented.", "metadata": {"page": 210, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "199 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \nOpinion \nUnqualified \n23 \nMbarara - Nkenda; \nTororo - Lira  \nTransmission Lines \n \nOpinion \nUnqualified \n\u2022 \nThere are standing time costs resulting from a claim by a contractor due to delayed acquisition \nof right of way amounting to USD.9,769,837 and UGX.4,548,082,000 and interest amounting to \nUSD.166,378.10 and UGX.528,618,788. \n\u2022 \nThere are commitment charges of UGX. 815,833,937 on the undisbursed loan from the African \nDevelopment Fund. The commitment charges are attributed to inadequate absorption of the loan. \n\u2022", "metadata": {"page": 211, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nThere were significant delays and challenges in the land titling transfer process whereby out of \nthe expected 18 titles on the Tororo-Lira Line, none has been processed while out of the 53 titles \nexpected on the Mbarara-Nkenda line only 18% have been transferred to the project.  \n\u2022 \nThere were significant delays in project implementation for the Tororo-Lira transmission line since \n2010 with stringing of conductor and earth wire at only 40%. \n\u2022 \nThere are outstanding compensations whereby out of 4,701 PAPs on the Tororo-Lira line, 358 \n(7.6%) are still pending while on the Mbarara-Nkenda line, out of 1689 PAPs, 227 (12%) are \npending. \n24 \nNile Equatorial \nlakes subsidiary \nAction Plan \n(NELSAP) \n \nOpinion \nUnqualified \n\u2022", "metadata": {"page": 211, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Unqualified \n\u2022 \nThe project lost funding of USD 12,216,194 as a result of failure to absorb the money disbursed \nwithin the disbursement period. \n\u2022 \nThere were delays in execution of the project, which was started in 2012 and scheduled to end \nby January 2015 but had not been completed by the end of the financial year. This was attributed \nto delays in acquisition of right of way, delays in procurement processes and approval of drawings, \nchange orders and shifting the scope of works. \n\u2022 \nThe project has not recovered an outstanding receivable of USD 492,515 relating to advance \npayments made to terminated contractors of Jyoti structures limited and Insolux Ingenieria S.A. \n\u2022 \nDue to delays in the execution of the project, project costs such as supervision, material prices, \nsite administrative costs, land value, and insurance escalated leading to requests for \nsupplementary funding. \n\u2022", "metadata": {"page": 211, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "supplementary funding. \n\u2022 \nThere was noted vandalism of project property under Lot A Bujagali \u2013Tororo \u2013 Lessos 220kV \nTransmission line which affected the progress of work. \n\u2022 \nThere was direct procurement of some non-assigned sub-contractors initially engaged by the \nterminated contractor to complete works, some of whom had sued UETCL over issues concerning \nthe termination of the main contractor. \n\u2022 \nContrary to the financing agreement, no new engineer was appointed to monitor and provide \nindependent review of progress of works of the project on the expiry of the Supervising engineer\u2019s \ncontract. \n\u2022 \nThe performance securities submitted by terminated contractors expired before the end of the \nproject, which exposed UETCL to uncovered risks of project non-performance by the contractor.  \n25 \nHoima - Nkenda \nTransmission Lines \n \nOpinion \nUnqualified \n\u2022", "metadata": {"page": 211, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Unqualified \n\u2022 \nA sum of UGX.12,662,000,172 meant to fund Resettlement Action Plan activities (way leaves and \neasement), remained un-disbursed to the Project Affected Persons as at 30th June 2019 despite \nthe project completion on 31st July 2018. By the end of June 2019, 54 Project Affected Persons \nout of 2,119 PAPs remained uncompensated. \n\u2022 \nA sum of UGX.1,929,367,113 relating to unpaid taxes and penalties on imported services by the \nNkenda-Hoima transmission line contractor during the financial year 2016/2017 remained \nunsettled with URA and continues to attract interest and penalties. \n26 \nHoima \u2013 Kinyara \u2013 \nKafu   \nTransmission Line \n \nOpinion \nUnqualified \n\u2022 \nThe Hoima-Kafu transmission line faces funding challenges resulting from failure to realise a", "metadata": {"page": 211, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "saving from the ESDP project on Hoima-Kinyara transmission line (TL) as had been anticipated \nand arranged.  \n\u2022 \nThere was an unspent balance of USD.1,893,414 (UGX.6,996,712,036) out of the total release of \nUSD.3,413,551 (UGX.11,022,478,333) on the GOU counterpart funding meant for compensation \nof Project Affected Persons. \n\u2022 \nThere was a delay in compensation of PAPs with only 293 (57.7%) of the 508 identified PAPs \npaid, leaving a balance of 215 PAPs unpaid.", "metadata": {"page": 211, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "200 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n\u2022 \nThere were delays in land title processing, with only one land title out of the compensations made \nbeing submitted to UETCL.  \n27 \nUganda Electricity \nCredit \nCapitalization \nCompany Limited \n(UECCCL) \n \nOpinion \nUnqualified \n\u2022 \nNo material issues to be reported on. \n \nEDUCATION \nSECTOR \n \n1 \nMinistry of \nEducation and \nsports (MoES) \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.5,745,128,815 representing 2%. Further, the", "metadata": {"page": 212, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "entity remained with unspent balance of UGX. 13,126,982,181 representing absorption level of \n95%.  \n\u2022 \nI sampled and reviewed 59 outputs/activities with a budget of UGX123b representing 43% of the \ntotal budget and noted that out of 59 outputs/ activities assessed/reviewed, 2 outputs/ activities \nrepresenting 0.1% of the total outputs/ activities were not quantified to enable measurement of \nperformance. \n\u2022 \nFunds amounting to UGX.412,532,900 were irregularly diverted and spent on other activities \nwithout seeking the necessary approvals.  \n\u2022 \nDomestic arrears increased by 28% from UGX.20,743,534,855 in the previous year to \nUGX.26,560,530,061 in the year under review. These arrears remained unsettled at the close of \nthe year. \n\u2022", "metadata": {"page": 212, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "the year. \n\u2022 \nNotes to the financial statements revealed that funds totalling to UGX.2,186,383,892, advanced \nto various schools for construction and rehabilitation of institutional structures and purchase of \nmachinery and equipment remained outstanding at the end of the financial year under review. \n\u2022 \nManagement of the Ministry breached the terms of the agreement by delaying to pay a supplier \nand this resulted into accumulated interest of UGX.524, 078,842. The payment was nugatory. \n\u2022 \nI noted that the ministry budgeted for only UGX.12, 924,912,876 in respect of domestic arrears \ndespite having arrears of UGX.20, 743,534,855 at the beginning of the F/Y. I further noted that \nthe Ministry settled arrears totalling to UGX.10, 919,497,325 during the year despite the under \nbudgeting. \n\u2022", "metadata": {"page": 212, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "budgeting. \n\u2022 \nI noted a number of issues during the audit of Ministry subventions including; Outstanding \ndomestic arrears, under collection of NTR and weaknesses in human resources management. \n\u2022 \nI noted that the Ministry had Shortcomings in the implementation of the provisions in the Ministry \nof Public Service circular standing instructions on staff performance management. The gaps \nidentified include; non-completion of Performance Agreements, no quarterly reviews undertaken, \nno performance improvement plans prepared, non-submission of reports on Performance \nAgreements, Performance Appraisals, Performance Improvement Plans to MoPS and lack of \nmechanism to monitor staff attendance. \n2 \nUganda Skills \nDevelopment \nProject-1338-IDA \u2013 \nMOES Component \n \nOpinion \nUnqualified \n\u2022 \nI noted that UGX.27.641bn (USD.7.521million) (36.6%) was received from World Bank during", "metadata": {"page": 212, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "the financial year against a budget of UGX.75.603bn resulting into Underperformance of \nUGX.49.413bn (63.4%). The low disbursement was attributed to absorption challenges. \n\u2022 \nOut of UGX.27.641bn (USD.7.521million) received from the IDA during the financial year under \nreview, only UGX.14.569bn (USD.3.786million) was spent by the project resulting into unspent \nbalance of UGX.13.072bn representing an absorption level of only 52.7%. The absorption \nchallenges were attributed to procurement delays. \n\u2022 \nA review of the loan disbursement schedules revealed that a sum of only USD.13,249,327 \n(16.9%) out of the total project funding of USD.78,200,000 had been disbursed and received by \nthe Project despite having only 14 months (23%) project life remaining as of June 2019.", "metadata": {"page": 212, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "201 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n\u2022 \nI further noted that only USD.5,368,424.25 (40.5%) of the total grant received by the Ministry \nhad been absorbed leaving a balance of USD.7,880,902.75 on project and colleges bank accounts. \n\u2022 \nA review of the 20 activities implemented by the project during the FY revealed that seven (7) \nactivities representing 35% of the assessed activities were not quantified in the Annual work plan \nto enable measurement of performance. Further, Out of the 13 quantified outputs/activities \nassessed, only 1 output/activity representing 7.7% was fully implemented, 3 outputs/activities \nrepresenting 23% were partially implemented while 9 outputs/activities representing 69.2% were \nnot implemented at all. \n\u2022", "metadata": {"page": 213, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nI noted that a total of UGX.2,629,647,579 still existed on Institutions accounts unutilized as at \nyear end. \n\u2022 \nAudit noted that a total amount of USD.5,368,424.25 which relates to  the Project donor \ncomponent (from project inception) was paid outside IFMS. \n3 \nKyambogo \nUniversity \n \nOpinion \nUnqualified \n\u2022 \nI noted that out of the budgeted NTR of UGX.89,588,010,633 for the year 2018/19, only \nUGX.72,783,569,307 was collected representing performance of only 81.2% of the target. \n\u2022 \nI noted that the University received off-budget financing to a tune of UGX.3,289,577,154 which \nwas not paid into the consolidated fund and not appropriated by Parliament as required by the", "metadata": {"page": 213, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "law. \n\u2022 \nThe entity budgeted to receive UGX.146,057,584,540 however UGX.134,909,819,105 was \nwarranted resulting into a budget shortfall of UGX.11,147,765,435 representing 92% \nperformance. \n\u2022 \nFunds totalling to UGX.335,231,828 remained unspent at the end of the financial year \nrepresenting an absorption level of 99.9%. \n\u2022 \nI noted that seven (7) activities representing 27% of the assessed activities were not quantified \nto enable measurement of performance. \n\u2022 \nOut of the 19 quantified activities assessed, 14 outputs/activities representing 74% were fully \nimplemented while 5 outputs/activities representing 26% were partially implemented. \n\u2022 \nI noted accumulation of Receivables to the tune of UGX.7,540,876,110 as at 30th June 2019.", "metadata": {"page": 213, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nA trend analysis of the domestic arrears showed a movement of arrears from UGX.11,050,752,481 \nin the previous year to UGX.12,468,723,877 at the close of the year under review, an increase of \n12.8%. \n\u2022 \nI observed that only UGX.1,100,309,563 (10%) was provided for domestic arrears for the \nFYR:2018/19 despite the accumulated bills of UGX.11,050,752,481 that remained un-paid in the \nprevious FYR:2017/18 resulting into a funding gap of UGX.9,950,442,918 (90%). \n\u2022 \nPayments totalling to UGX.463,645,863 were made for arrears that were not disclosed in the prior \nyear\u2019s financial statements. \n\u2022", "metadata": {"page": 213, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nLosses of public assets including computers, an ox-plough and other machinery through theft \nwere noted. \n\u2022 \nWasteful expenditure in Court awards totalling to UGX.2,198,708,917 and un-paid court awards \namounting to UGX.652,753,428 were noted. There was also excess payment of court awards by \nUGX.244,468,789. \n\u2022 \nFunds totalling UGX.296,603,084 remained unaccounted for. \n\u2022 \nThere was under Remittance of Statutory deductions to the tune of UGX.1,331,242,776. \n\u2022 \nI noted that out of the teaching staff establishment of 736 positions, the University only had 427 \n(58%) permanent academic staff creating a variance of 309 (42%) staff. \n\u2022", "metadata": {"page": 213, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nShortcomings were noted in the implementation of the provisions in the Kyambogo Human \nResource manual on staff performance management. The gaps identified include non-completion \nof Performance Agreements, no quarterly reviews undertaken, no performance improvement \nplans prepared, Performance Appraisals and lack of mechanism to monitor staff attendance. \n\u2022 \nThere was lack of Annual Report on the affiliated Institutions and evidence of supervision of \naffiliated institutions.", "metadata": {"page": 213, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "202 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n4 \nMakerere \nUniversity Kampala \n \nOpinion \nUnqualified \n \n\u2022 \nThe entity budgeted to receive UGX. 307,913,199,459 however UGX.302,743,273,917 was \nwarranted resulting into a budget shortfall of UGX. 5,169,925,542 representing 1.68%%. It was \nalso noted that out of the budgeted revenue of UGX.91.27 billion only UGX.88.32 billion was \ncollected representing performance of 96.8% of the target.   \n\u2022 \nOut of the warrants of UGX.302,743,273,917 only UGX.300,903,846,288 was spent by the entity", "metadata": {"page": 214, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "resulting into unspent balance of UGX.1,839,427,692 representing an absorption level of 99.4%. \nThe unspent balance at the end of the financial year was subsequently swept back to the \nconsolidated fund account.  \n\u2022 \nOut of 97 activities assessed, 65 activities representing 67% of the total activities were not \nquantified to enable adequate measurement of performance. Management reported in generic \nways, i.e. Procurement of assorted general and specialized laboratory equipment across the \ncolleges, Delivery and installation of laboratory and teaching equipment for the department of \nDentistry, Furniture of colleges and non- teaching units among others. \n\u2022 \nOut of the 32 quantified activities assessed, 2 activities representing 6% were fully implemented; \n13 activities representing 41% was partially implemented while 17 activities representing 53% \nwas not implemented at all.  \n\u2022 \nThe Pension Liabilities of the University has increased to UGX.23,920,219,207 resulting from", "metadata": {"page": 214, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "accumulation of In-House Retirement Benefits.  The pension liabilities were originally \nUGX.12,807,880,678 as at 31st March 2009.  \n\u2022 \nThe entity payables have increased to UGX 22,108,111,071 mainly due to non-payment of \nwithheld PAYE (UGX6,525,834,601), NSSF contribution (UGX.872,408,282), Accumulated salary \narrears (UGX976,318,137), and other creditors for goods and services (UGX.14,505,652,462).  \n\u2022 \nIt was noted that NTR of UGX2,729,269,204 and US$696,784.16 collected from short courses \nand rental income was not remitted to the Consolidated Fund.  \n\u2022 \nStaff management initiatives as directed by Ministry of Public Service were not fully implemented.", "metadata": {"page": 214, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "The University 142 Senior Management staff did not sign performance agreements; 0nly 218 out \nof 1,441 staff were appraised; the university did not hold mid-term performance reviews, and the \nentity had not developed and operationalized a client\u2019s charter. \n5 \nNOHRED Project  \nMakerere \n \nOpinion \nUnqualified \n \n\u2022 \nNo material issues to report on. \n6 \nPetroleum \nGeoscience \nCollaboration \nProgramme (ENPE \nII Project) \nMakerere \n \nOpinion \nUnqualified \n\u2022 \nNo material issues noted. \n \n7 \nMakerere \nUniversity Holding \nCompany Limited \n \nOpinion \nUnqualified \n\u2022", "metadata": {"page": 214, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Unqualified \n\u2022 \nIncluded in the statement of financial position on page 8 of the financial statements are \naccumulated payables of UGX.386,748,722. \n\u2022 \nIncluded in the statement of financial position on page 8 and note 12 of the accounts are \naccumulated receivables of UGX.317, 854,018. \n\u2022 \nIt was noted that out of the 5 commercial entities meant to be managed by Makerere University \nHoldings Limited except for the Guest House all the other business units have never been \ntransferred to the company and no new investments have been set up to-date. \n8 \nMakerere \u2013 SIDA \nBilateral Research \nProgram \n\u2022 \nNo material Issues to report on.", "metadata": {"page": 214, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "203 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n \nOpinion \nUnqualified \n9 \nMakerere \nUniversity Africa \nCentre of \nExcellence in \nMaterials, Product \nDevelopment and \nNano-Technology \nProject \n(MAPRONANO)  \n \nOpinion \nUnqualified \n\u2022 \nIt was noted that out of the budgeted USD.1,237,000 in the year under review, only USD960,562 \nwas received by MAPRONANO Project reflecting underfunding of USD.276,438. Under funding \nled to partial implementation of activities and non-implementation of some activities.  \n\u2022 \nIt was noted that a sum of USD.115,885 was spent over and above the approved budget lines", "metadata": {"page": 215, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "contrary to schedule 2, section B, (3) of the financing agreement which requires prior written \napproval from the International Development Association to spend on activities not included in \nthe annual work plan. \n\u2022 \nIt was noted that all the regional, International and short courses offered by MAPRONANO \nProject management were not yet accredited.  \n10 \nMakerere \nUniversity Regional \ncenter for crop \nImprovement \n(MARCCI) Project \n \nOpinion \nUnqualified \n\u2022 \nIt was noted that out of the budgeted amount of USD.2,114,670 in the year under review, only \nUSD.917,572 was received by MaRCCI Project reflecting underfunding of USD 1,197,098 (57%). \nAs a result, out of the 70 planned activities, 25 were partially implemented while 45 were not \nimplemented at all. \n\u2022", "metadata": {"page": 215, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nIt was noted that MaRCCI offers the following courses; PhD in Plant breeding and Biotechnology, \nand MSc in Plant breeding and Seeds system and other short courses but these were not \ninternationally and regionally accredited as required under the grant agreement.  \n11 \nGulu University \n \nOpinion \nQualified \n \n\u2022 \nThe accounts of the University were marred with material inconsistences, which included; un-\nexplained variances in revenue collected (Ugx. 4,293,751,811) misstatement in statement of \nAppropriation Account (Ugx. 1,541,544,931) and overstatement of assets (Ugx. 1,384,634,896) \namong other things which led to qualification of the Accounts. \n\u2022 \nThe \nuniversity \nbudgeted \nto \nreceive", "metadata": {"page": 215, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "to \nreceive \nUGX.44,703,868,323, \nbut \nactually \nreceived \nUGX.44,842,503,357, indicating 103% performance. However, UGX.48,017,930,393 was spent \nby the entity representing an absorption level of 100.7%. This implies that the University spent \nabove the amount released to it by UGX.3,175,427,036. I was not given an explanation on the \nsource of additional funding. \n\u2022 \nOut of the 20 quantified activities assessed, 7 activities representing 35% were fully implemented, \n6 activities representing 30% were partially implemented while 7 activities representing 35% \nwere not implemented at all. \n\u2022 \nI noted that funds to the tune of UGX.2,134,892,736 were irregularly diverted from the activities", "metadata": {"page": 215, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "on which they were budgeted and spent on other activities without seeking or obtaining the \nnecessary approvals. \n\u2022 \nI noted that expenditure worth UGX.424,704,250 lacked payment vouchers and other supporting \ndocumentation.  \n\u2022 \n Revenue collected to the tune of UGX.3,985,002,759 was spent at source without remitting it to \nthe consolidated fund. \n\u2022 \nThe University has an approved organization structure of 1341 staff out of which only 446 posts \nhave been filled, leaving a balance of 895 posts vacant. \n\u2022 \nIt was noted that the university did not comply with Public Service staff management initiatives. \nFor example, six (6) top managers did not sign performance agreements, 446 did not undergo \nindividual performance reviews, and appraisal reports for the 446 staff in post were not submitted \nto the University secretary by the due date, and only staff developed performance plans. \n12", "metadata": {"page": 215, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "12 \nNakivubo War \nMemorial Stadium \n \nOpinion \nQualified \n\u2022 \nI noted some inconsistencies in the amounts presented in the financial statements. The \ninconsistencies imply that the financial statements are misstated. \n\u2022 \nThere was a shortfall in revenue amounting to UGX.206,000,000 representing representing 56% \nof the approved budget amount of UGX.368,954,337.", "metadata": {"page": 215, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "204 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n\u2022 \nI noted that Out of the total revenue UGX.162,565,000, a sum of UGX.157,600,306 was spent by \nthe entity resulting into unspent balance of UGX.4,964,694 representing an absorption level of \n97%. \n\u2022 \nThe stadium had outstanding debts totalling to UGX.516,676,784 which relate to prior year \nperiods. I further observed that management had not developed a policy on provisions and write \noff of bad debts.  \n\u2022 \nThe stadium had outstanding creditors totaling to UGX.398,792,494 at the closure of the financial \nyear. It was noted that the liability had grown from UGX.345,509,041 an increase of", "metadata": {"page": 216, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "UGX.53,283,453(15%).  \n\u2022 \nI noted that management signed PPP agreement with a private developer without considering \nproposed amendments by the Attorney General.  \n\u2022 \nI noted that the tenure of the PPP agreement between NWMS and a private developer was never \nspecified. This undermines the efficiency and effectiveness of implementation of obligations of \neach party. \n\u2022 \nThe Board of Trustees of the NWMS (contracting authority) failed to prepare and submit to the \nminister project monitoring reports for the period under review. I was not able to verify the \nperformance of the PPP arrangement and the progress so far made under the project. \n\u2022 \nContrary to Section 28 (2) of the PPP Act 2015, the private party (Ham Enterprises) neither \nsubmitted any annual report nor audited financial statements to the contracting authority. This \ncreates a risk of significant challenges in confirming and certifying the total amount invested by \nthe private party.", "metadata": {"page": 216, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "the private party.  \n\u2022 \nI noted that some provisions in the Act governing NWMS were outdated and can no longer \nefficiently serve the needs of the day. I further noted that the trust operates without a strategic \nplan. \n13 \nHigher Education \nStudents Financing \nBoard (HESFB) \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.1,401,004,211 representing 95% \nperformance. \n\u2022 \nThere was no evidence that the Accounting Officer submitted the annual budget performance \nreports to the Ministry by 31st July 2019 as required by the Regulations. \n\u2022 \nI noted cases where the information reported in the Quarterly performance reports by the Board \nwas inadequate. \n\u2022 \nI reviewed 26 activities implemented under 8 program outputs/Budget items worth UGX.25.89bn", "metadata": {"page": 216, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "representing 88% of the total budget and noted that 18 activities representing 69% were fully \nimplemented, 3 activities representing 12% were partially implemented while 5 activities \nrepresenting 19% were not implemented at all. \n\u2022 \nAudit noted that the approved 2018/19 budget and work plans of the Board were inconsistent \nwith the overall Sector Budget in relation to the budgeted number of students to be given loans \nin the FYR:2018/19. \n\u2022 \nA review of the Strategic plan 2017/18-2019/20 revealed that a number of activities that should \nhave been implemented by the financial year 2018/19, the second year of the three (3) year \nStrategic Plan had not been implemented. \n\u2022 \nFailure to amortize the Loan amount due of UGX.15,417,740,798 over the expected recovery \nperiod. \n\u2022 \nLow Students\u2019 Financing Rate. The Board has on average managed to finance only 43% of the \ntotal applicants.", "metadata": {"page": 216, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "total applicants. \n\u2022 \nLow Loan Recovery Rates. The amount recovered is only UGX.40,424,432 (3%) of the expected \namount to be recovered of UGX.1,541,774,080 in the financial year 2018/19. \n\u2022 \nI noted that the mandate of management of the scholarships by the Government of Uganda has \nnot been handed over to the Board.", "metadata": {"page": 216, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "205 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n\u2022 \nAbsence of Key Governing Policies including; the Risk Management policy, ICT policy and Loans \nrecovery policy. \n\u2022 \nShortcomings were noted in the implementation of the Staff Performance Management Initiatives. \nThe gaps identified include; Non development of Performance Agreements and Performance \nPlans, Non-Completion of Quarterly Performance Reviews and lack of a Client Charter. \n14 \nUganda Teacher \nand School \nEffectiveness \nProject-1296   IDA \n(UTSEP) \n \nOpinion \nUnqualified \n\u2022 \nI noted that the project had an opening balance of USD11,680,694, received a total amount of \nUSD22,483,675 resulting into a total amount of USD34,163,869 available for spending during the", "metadata": {"page": 217, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "year under review. However, only USD25,709,058 was spent resulting into unspent balance of \nUSD8,454,810 representing an absorption level of 75%. \n\u2022 \nThere was an off budget financing of USD8, 714,252   contrary to Paragraph 24.6.2 of Treasury \ninstructions which requires an Accounting Officer to ensure that all planned development partner \ndisbursements under his or her vote are appropriated by Parliament. the project received a total \namount of USD22,483,675 against the appropriated amount of USD13,769,423. \n\u2022 \nI observed that out of the 53 quantified outputs/activities assessed, 38 outputs/activities \nrepresenting 72% were fully implemented, 7 outputs/activities representing 13% were partially \nimplemented while 8 outputs/activities representing 15% were not implemented at all by the end \nof the financial year under review. \n\u2022 \nThere was delayed commencement of construction projects. I noted that all the site possession", "metadata": {"page": 217, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "for construction works under centralized modality was done beyond 30 days from the date of \nsigning.  \n\u2022 \nI noted that payments amounting to UGX.7,551,661,934 to contractors were made beyond the \nstipulated maximum of 30 days from the date of certification which was specified in paragraph \n41 of the General Condition of Contracts. for Construction of Facilities at selected Primary Schools \nwhich requires the Employer (UTSEP/MoES) to pay the Contractors within 28-30 days from the \ndate of each certification. \n15 \nSkills Development \nProject-1338-IDA - \nPSFU Component \n \nOpinion \nUnqualified \n\u2022 \nThe Project budgeted to receive UGX.27.361bn (USD.7.6mn) from IDA during the financial year, \nhowever UGX.16.479bn (USD.4.427mn) was availed resulting into a budget shortfall of", "metadata": {"page": 217, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "UGX.10.882bn (USD.3.173mn) representing 60% revenue performance. \n\u2022 \nOut of a total amount of UGX.19.823bn (USD.5.345mn) comprising of opening cash balance of \nUGX.3.344bn (USD.0.918mn) and UGX.16.479bn (USD.4.427mn) received from IDA during the \nfinancial year, only UGX.14.338bn (USD.3.862mn) was spent by the project resulting into unspent \nbalance of UGX.5.484bn (USD.1.484mn). This represents an absorption level of 72%. \n\u2022 \nOut of the 31 activities assessed, 16 activities representing 51.6% were fully implemented, 8 \nactivities representing 25.8% were partially implemented while 7 activities representing 22.6% \nwere not implemented at all. \n\u2022", "metadata": {"page": 217, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nDespite the positive progress in achievement of project target results, audit noted that the project \nhas made no disbursements so far under Window 4 which relate to prior learning, despite the \nproject having only 14 months to closure as of June 2019. \n16 \nUganda National \nExaminations \nBoard (UNEB) \n \nOpinion \nUnqualified \n\u2022 \nOut of the revenue budget of UGX.115,481,707,578 a sum of UGX.115,480,679,108 representing \n99.9% was realized representing 99.9% performance. \n\u2022 \nOut of the total revenue; UGX.115,479,364,702 was spent by the Board resulting into unspent \nbalance of UGX.1,314,406 representing an absorption level of 99.9%.  However; there was no \nevidence that the Accounting Officer submitted the annual budget performance reports to the", "metadata": {"page": 217, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Ministry by 31st July 2019 as required by the Regulations.   \n\u2022 \nReview of the 4th Quarter Performance report indicated that out of a total of 37 activities \nanalyzed, the implementation for 5 (13.5%) activities was not adequately reported in the \nPerformance report. \n\u2022 \nOut of the 29 quantified activities assessed, 23 outputs/activities   representing 79% were   fully \nimplemented while 6 outputs/activities representing 21% were partially implemented.  \n\u2022 \nA review of the board\u2019s three (3) year strategic plan of 2017/2018 to 2019/2020 revealed that a \nnumber \nof \noutputs \nthat \nhad \nbeen \nplanned \nfor \ndelivery \nby \nthe \nend", "metadata": {"page": 217, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "206 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \nof \nthe \nfinancial \nyear \n2018/2019 \nremained \neither \nunimplemented \nor \npartially  \nimplemented.  \n\u2022 \nAssessment of staff performance management revealed; failure   to   develop   Performance   \nAgreements, performance plans and the performance improvement plans.  \n\u2022 \nThe current UNEB Act has clauses which financially constrain the board from holding of prescribed \nmeetings due to the large membership of over fifty. An amendment bill approved by Cabinet to \naddress the weaknesses is still under process.  \n17 \nMakerere \nUniversity Business \nSchool (MUBS) \n \nOpinion \nUnqualified", "metadata": {"page": 218, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Opinion \nUnqualified \n\u2022 It was noted that out of the budgeted revenue of UGX.51.892Bn only UGX.38.181Bn was realized \nrepresenting performance of 73.6 % of the target.  \n\u2022 21 out of the 37 activities assessed representing 57% of the total activities were not quantified to \nenable measurement of performance. Management reported in generic ways such as carrying out \nfield attachment activities and supervision of students, providing reading materials by increasing \nbook ratio through e - books, facilitating students with disabilities with helpers and gadgets. \n\u2022 Although the entity absorbed (100%) of the funds that were released, some of the activities \nremained either partially or not implemented at all. Out of the 16 quantified activities assessed, five \n(5) activities representing 31% were fully implemented, 9 activities representing 56% were partially \nimplemented while two (2) activities representing 13% were not implemented at all.", "metadata": {"page": 218, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 I noted that funds amounting to UGX.141,363,732 were irregularly diverted from the activities on \nwhich they were budgeted for, without seeking the necessary approvals.  \n\u2022 The School accumulated domestic arrears of UGX.19,084,373,665 by the end of the financial year \nunder review. This rose by 177% from the previous year\u2019s arrears of UGX.10,793,305,009. Also, \nincluded in the arrears total balance is UGX.8,610,930,762 payable to Uganda Consolidated Fund \nwhich resulted from the School\u2019s failure to transfer back some of money advanced from UCF and \nfunctional fees of UGX.975,461,400 due to Makerere University for the financial year 2018/ 2019 \nnot paid. \n\u2022 The entity paid domestic arrears of UGX.1,227,876,796 during the year, without budget provision.", "metadata": {"page": 218, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Out of the paid amount, UGX.1,186,885,042 related to unremitted functional fees to Makerere \nUniversity.  \n\u2022 A number of staff members were found to be in acting positions for a period of more than six (6) \nmonths with no evidence that extensions were expressly authorized by the appointing authority.  \n\u2022 MUBS Arua campus has not obtained accreditation from NCHE and yet is admitting students and \nconducting lectures. \n\u2022 All the 24 members of Senior Management had not signed Performance Agreements. \n\u2022 A total of 1,027 staff in post at the beginning of the financial year 2018/19, had not filled in the \nannual performance plans.  \n\u2022 There were no quarterly performance reviews undertaken by the staff during the year under review.  \n\u2022 I noted that cases that require administrative investigation took averagely 5 months to be concluded \nand those that required police investigations took averagely 15 months. \n\u2022 The entity had not developed and operationalized a client\u2019s charter as required by the standing", "metadata": {"page": 218, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "orders. \n\u2022 A number of contracts lacked performance securities as required by the law.  \n\u2022 Local service tax of UGX.92,715,000 deducted from the University employees was not remitted to \nthe respective local councils. \n18 \nLira University \n \nOpinion \nUnqualified \n \n\u2022 \nThere was a shortfall in Non-Tax Revenue (NTR) of UGX.1.415Bn representing 36% of the \nbudgeted NTR. \n\u2022 \n The university anticipated to receive UGX.18.544Bn as per its revised and approved budget, \nhowever a total UGX.16.917Bn (91.2%) was warranted resulting into a budget under \nperformance of UGX.1.626Bn representing 8.8 %.  \n\u2022", "metadata": {"page": 218, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nOut of the warranted amount of UGX. 16.917Bn, a sum of UGX.16.886Bn was spent by the \nuniversity resulting into unspent balance of UGX.30,709,890, thus leading to an absorption level \nof 99.8%.", "metadata": {"page": 218, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "207 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n\u2022 \nThe university had an outstanding liability of UGX.1.056Bn which accrued during the financial \nyear under review. \n\u2022 \nThe University had outstanding receivables totaling to UGX.213,124,187 at the closure of the \nfinancial year. The receivables relate to funds borrowed by Gulu University, which have remained \noutstanding since the financial year 2013/2014. \n\u2022 \nOut of the 498 approved posts for the University, only 214 (43%) were filled leaving 284 (57%) \nposts vacant.  \n\u2022 \nShortcomings were noted in the implementation of the provisions in the ministry of public service \ncircular standing instructions on staff performance management such as non-completion of \nPerformance Plans, lack of performance improvement plans, Performance Appraisals, client", "metadata": {"page": 219, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "charter and absence of rewards and sanctions committee. \n19 \nKabale University \n \nOpinion \nUnqualified \n\u2022 \nI noted that there was inadequate forecasting of NTR as UGX.5,877,567,374 was collected out \nof the budgeted revenue collection of UGX.5,188,388,140 for the financial year 2018/19 \nrepresenting a performance of 113% of the target. \n\u2022 \nFunds totalling to UGX.93,884,245 remained unspent at the end of the financial year \nrepresenting an absorption level of 99.6%. \n\u2022 \nI sampled 9 out-puts worth UGX.15.74billion representing 62.5% of the total budget and noted \nthat 4 outputs/activities representing 50% were fully implemented, 4 outputs/activities \nrepresenting 50% were partially implemented, while 1 output/activity representing 11.2% could", "metadata": {"page": 219, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "not be assessed due to non-quantification of outputs. \n\u2022 \nReview of the 4th Quarter performance report noted that the reported amounts spent on \ndifferent voted outputs were at variance with the amounts spent as per IFMS detailed budget \nanalysis report. \n\u2022 \nI noted existence of long outstanding arrears totalling to UGX.1,872,390,164. \n\u2022 \nI noted that out of the revised teaching staff establishment of 1062 positions, the University only \nhad 184 (17%) permanent academic staff creating a variance of 878 (83%) staff. \n\u2022 \nI noted that Kabale University does not have a rewards and sanctions committee as required by \nthe guidelines. \n\u2022 \nManagement has not yet developed a client\u2019s charter as required by the standing orders. \n20 \nMbarara University \nof Science and \nTechnology \n(MUST) \n \nOpinion", "metadata": {"page": 219, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Opinion \nUnqualified \n\u2022 \nOut of the budget of UGX.52,186,292,240 the University received UGX.52,184,241,959 (99.9%) \nresulting into a shortfall of only UGX.2,050,281. \n\u2022 \nOut of the warrants of UGX.52,184,241,959 a sum of UGX.51,838,890,797 (99.3%) was spent \nby the entity resulting into unspent balance of UGX.345,351,162.  \n\u2022 \nI noted that the University received off-budget financing of UGX.9,230,134,027. \n\u2022 \nOut of the budgeted revenue of UGX.11,587,693,658 for the year 2018/19, only \nUGX.11,412,179,867 was collected representing a performance of 98% of the target.", "metadata": {"page": 219, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nReview of the implementation of planned activities revealed that out of the 18 outputs assessed, \n11 outputs representing 61% were fully implemented, 5 outputs representing 28% were partially \nimplemented while 2 outputs/activities representing 11% were not implemented at all. \n\u2022 \nThe financial statements revealed that the University had outstanding payables totalling to \nUGX.286,121,044 at the closure of the financial year under review. The failure to pay teaching \nallowances in time affects morale of staff. \n\u2022 \nThe University had outstanding receivables in uncollected student fees of UGX.220,535,081. \n\u2022 \nThe University lost three (3) cases and made payments totaling to UGX.123,350,280 in court \nawards and legal costs.  \n\u2022 \nThe University used direct sourcing on procurement of repair and servicing of Motor vehicles \ntotalling to UGX.239,066,000 without adequate justification.", "metadata": {"page": 219, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nShortcomings were noted in the implementation of the provisions in the circular standing \ninstructions on staff performance management. The gaps identified include non-completion of \nPerformance Agreements, no performance improvement plans prepared, no Performance", "metadata": {"page": 219, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "208 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \nAppraisals, Performance Improvement plans, lack of mechanism to monitor staff attendance and \nFailure to develop a Client Charter. \n\u2022 \nOne new academic program offered was not yet accredited while accreditation for 22 programs \nhad expired. Teaching of unaccredited and un-reviewed programs may result into nullification of \nuniversity awards. \n21 \nPharm-Bio \nTechnology and \nTraditional \nMedicine Centre \n(PHARMBIOTRAC) \n \nOpinion \nUnqualified \n\u2022 \nI noted that a sum of only USD.1,795,000 (60.3%) was received in the 2 years of project \nimplementation out of the expected amount of USD.2,978,587 resulting into a shortfall of \nUSD.1,183,587.", "metadata": {"page": 220, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nThe project lacks strategies and patents to market and protect its innovated products \nrespectively. \n\u2022 \nThe new laboratory equipment procured on 26th July 2018 had not been fully installed.  Besides, \nthe equipment lack insurance. \n\u2022 \nI noted delayed Payment of Tuition for new Scholarship Students. \n22 \nMuni University \n \nOpinion \nUnqualified \n\u2022 \nThere was a budget shortfall of UGX.48,199,999 representing 0.29%. Further, the entity \nremained with unspent balance of UGX.187,342,624 representing an absorption level of 98.8%. \n\u2022 \nOut of the 17 quantified outputs/activities assessed, 8 outputs/activities representing 47% were \nfully implemented; 8 outputs/activities representing 47% were partially implemented while 1 \noutput/activity representing 6% was not implemented at all.  \n\u2022", "metadata": {"page": 220, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nDomestic arrears of UGX.124,198,505 were incurred in the year under review. The arrears \nremained unsettled at the close of the year. \n\u2022 \nA review of the University staff establishment against the accredited and taught courses revealed \nthat out of the approved 136  academic staff posts, only 42(31%) positions were filled leaving 94 \n(69%) vacancies. \n\u2022 \nThe University\u2019s land in Bidibidi measuring about 439.58 acres does not have a land title. There \nis a possibility of land encroachment that may result into loss of the land. \n\u2022 \nShortcomings were noted in the implementation of the provisions in the circular standing \ninstructions on staff performance management. The gaps identified include non-submission of \nreports on Performance Appraisals, Performance Improvement Plans to MoPS, lack of mechanism \nto monitor staff attendance, non-existence of a rewards and sanctions committee and client \ncharter.", "metadata": {"page": 220, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "charter. \n23 \nUganda \nManagement \nInstitute (UMI) \n \nOpinion \nUnqualified \n\u2022 \nI noted that out of the budgeted revenue of UGX.30,130,073,000, only UGX.19,794,182,141 was \ncollected representing performance of only 65.7% of the target. \n\u2022 \nThe entity budgeted to receive a total of UGX.38,274,325,314 however UGX.32,214,692,527 was \nwarranted resulting into a budget shortfall of UGX.6,059,632,787 representing 84% performance. \n\u2022 \nFunds totalling to UGX.2,368,781,787 remained unspent at the end of the financial year \nrepresenting an absorption level of 92.6%. \n\u2022", "metadata": {"page": 220, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nI noted that eight (8) activities representing 44.4% of the total activities were either not quantified \nor not reported to enable measurement of performance. \n\u2022 \nOut of the 10 quantified activities assessed, 6 outputs/activities representing 60% were fully \nimplemented while 4 outputs/activities representing 40% were partially implemented. \n\u2022 \nI noted that 8 outputs achieved as per management performance reports were not reported on \nin the PBS quarterly performance reports. \n\u2022 \nI noted accumulation of Receivables to the tune of UGX.5,755,237,792 as at 30th June 2019 \nwhich was attributed to defaulting in fees payments by students. \n\u2022 \nDomestic arrears reduced from UGX.3.6bn to 1.38bn. The amount is still significant and was \nattributed to revenue shortfalls. \n\u2022", "metadata": {"page": 220, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nA total amount of UGX.451,230,072 was paid in relation to contract staff salaries and allowances \nfor the previous financial year which had not been disclosed as arrears in the prior year financial \nstatements.", "metadata": {"page": 220, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "209 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n\u2022 \nI observed that only UGX.136,884,544 (3.2%) was provided for domestic arrears for the \nFYR:2018/19 despite the accumulated bills of UGX.4,279,801,852 that remained un-paid in the \nprevious FYR:2017/18 resulting into a funding gap of UGX.4,142,917,308 (96.8%). \n\u2022 \nWhereas the target for PHD graduation was 20%, the institute attained 7% implying a variance \nof 13%. \n\u2022 \nI observed that out of the approved establishment of 272 positions, UMI had only 197 filled \npositions leaving 75 (28%) positions Vacant. \n24 \nBusitema \nUniversity \n \nOpinion \nUnqualified", "metadata": {"page": 221, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Opinion \nUnqualified \n \n\u2022 \nOut of the budgeted NTR of UGX.6,787,386,284, the University collected a sum of \nUGX.6,689,346,000 representing performance of 98.6%. \n\u2022 \nThe University anticipated to receive UGX.40, 315,771,719 as per its revised and approved \nbudget, however a total of UGX 39,997,969,042 (99.2%) was warranted resulting into a budget \nunder performance of UGX.317, 802,677 representing 0.8 %.  \n\u2022 \nOf the total amount warranted of UGX.39,997,969,042, an amount of UGX.39, 43,510,241 was \nspent by the University resulting into unspent balance of UGX.254,458,801, leading to an \nabsorption level of 99.4%.", "metadata": {"page": 221, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "absorption level of 99.4%. \n\u2022 \nOut of the 9 quantified outputs/activities assessed, 5 outputs/activities representing 55.6% were \nfully implemented, and 4 outputs/activities representing 44.4% were partially implemented. \n\u2022 \nA trend analysis of the domestic arrears showed a movement of arrears from UGX.80,000,000 in \nthe previous year to UGX. 321,192,777 in the year under review an increase of ugx.241, \n192,277(301%). \n\u2022 \nThe University received grants totaling to UGX.646,512,713. A total amount of UGX.463,172,959 \nwas spent leaving a balance of UGX.183,339,754 at the close of the financials year. However, \nthese grants were not appropriated by Parliament.  \n\u2022 \nShortcomings were noted in the implementation of the provisions in the circular standing", "metadata": {"page": 221, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "instructions on staff performance management such as non-completion of Performance \nAgreements, lack of quarterly performance reviews, lack of performance improvement plans, non-\nsubmission of reports on Performance Agreements, Performance Appraisals, Performance \nImprovement Plans to MoPS and lack of mechanism to monitor staff attendance, and absence of \nthe rewards and sanctions committee. \n\u2022 \nThe University lacks a client\u2019s charter contrary to the standing orders.  \n25 \nMandela National \nStadium \u2013 \nNamboole \n \nOpinion \nUnqualified \n\u2022 \nThere was a revenue shortfall of UGX.945,395,000 (33%). I noted that out of the budgeted \nrevenue of UGX.2,850,946,000 for the year 2018/19, only UGX.1,905,551,000 was realised with \nactual collections of UGX.1,148,000,000 representing 59.7% of the budgeted revenue.", "metadata": {"page": 221, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nI noted that Stadium had only three outputs all of which were quantified. Out of the three \nquantified outputs/activities assessed, 2 outputs/activities representing 66.7% were fully \nimplemented and 1 output/activity representing 33.3% was partially implemented. There was no \noutput/activity that was not implemented at all. \n\u2022 \nMandela National stadium closed the financial year with a payables figure of UGX.4,598,118,967 \nof which UGX.194,651,993 was incurred during the financial year under review. I noted that 70% \n(UGX.3,196,935,617) of the payables belong to URA in form of arrears and penalties which have \nbeen outstanding for over 10 years. \n\u2022 \nThe Stadium management entered into a management contract of the Mandela Sports Hotel in \nFebruary 2016 with M/s Fortune Energy Limited.   I however noted that M/s Fortune Energy", "metadata": {"page": 221, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Limited had breached contract with accumulated arrears totalling to UGX.1,375,569,240 and \nMandela National Stadium (MNSL) has since not taken any legal step to have the arrears \nrecovered but instead M/s Fortune Energy Limited had taken the Stadium to court. \n\u2022 \nI noted that out of the five (5) Performance improvement initiatives identified during the financial \nyear 2017/18 for the 5 staff appraised, none was included in the performance plan/training plan \nof the year under review.  \n\u2022 \nI noted that the stadium management does not have a mechanism to reward to performing and \nextemporary staff contrary paragraph 15.4.1 of the MNSL-Human Resource manual.", "metadata": {"page": 221, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "210 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n26 \nNational Council \nfor Higher \nEducation (NCHE) \n \nOpinion \nUnqualified \n\u2022 \nI noted that out of the budgeted revenue of UGX.10,987,346,000 for the year 2018/19, only \nUGX.8,728,280,498 was realized representing performance of only 79.4 % of the target. \n\u2022 \nOut of a total of UGX.9,047,757,166 comprising of opening cash balance of UGX.319,476,668 and \nUGX.8,728,280,498 received by the Council during the financial year, only UGX.8,278,250,861", "metadata": {"page": 222, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "was spent by the entity resulting into unspent balance of UGX.769,506,305, thus representing an \nabsorption level of 91.5%. \n\u2022 \nI reviewed 98 activities implemented under the 10 program outputs indicated in the entity annual \nwork plan for the financial year 2018/2019 and established that 53 activities representing 54% \nof the assessed activities were not quantified to enable adequate measurement of entity \nperformance.  \n\u2022 \nOut of the 1,206 programmes received for accreditation during the financial year 2018/2019, only \n1,141 (94.6%) were assessed of which and only 335 (29%) were accredited. \n\u2022 \nIt was noted that whereas Council reported cash contributions of UGX.3,514,411,933 from \nstudents during the FYR: 2018/2019 against a budget of UGX.4 Billion, Universities and Tertiary \ninstitutions did not submit enrolled Students Registers to NCHE to verify Student Contributions.", "metadata": {"page": 222, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nA review of the NCHE human resource establishment revealed that out of the 100 approved \npositions for the Council, only 48 (48%) positions were filled leaving 62 (62%) positions vacant. \n27 \nNational Council of \nSports (NCS) \n \nOpinion \nUnqualified \n\u2022 \nThere was a budget shortfall amounting to UGX.2,313,955,229 representing 12%. Further, the \nentity spent more than the available funds by UGX.440,745,024 representing an absorption level \nof 105% and this resulted into accumulation of domestic arrears of Ugx.499,410,805 during the \nyear. \n\u2022 \nI reviewed all the 18 outputs/activities with a total budget of UGX.18,891,348,600 representing", "metadata": {"page": 222, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "100% of the total budget and noted that 12 (85%) of the total outputs were not quantified to \nenable measurement of performance.  Further, of the 10 quantified outputs/activities assessed, \n2 outputs/activities representing 20% were fully implemented; 2 output/activity representing \n20% was partially implemented while 6 output/activity representing 60% were not implemented \nat all. \n\u2022 \nI noted that NCS contracted and paid out UGX.335,582,000 to External lawyers as legal fees for \nhandling various cases without following the due procurement process. \n\u2022 \nShortcomings were noted in the implementation of the provisions in the circular standing \ninstructions on staff performance management. The gaps identified include irregular meetings of \nthe rewards and sanctions committee, absence of a client charter and lack of standard departure \nregisters. \n28 \nUganda Petroleum \nInstitute Kigumba \n \nOpinion \nUnqualified \n\u2022", "metadata": {"page": 222, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Unqualified \n\u2022 \nI observed slow implementation of a contract for construction of selected infrastructure at the \nInstitute. \n\u2022 \nI noted absence of an internal audit function at the institute. \n\u2022 \nOut of the institute budget of Ugx. 9,028,880,004, only Ugx. 7,720,000,000 was realized \nrepresenting 85.5% performance.  As a result, planned procurements such as medical insurance \nscheme and furniture were not carried out. \n29 \nAlbertine Region \nSustainable \nDevelopment \nProject-1310 \n(ARSDP \u2013MOES \nComponent) \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.27,018,152,000 representing 51%. Further,", "metadata": {"page": 222, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "the entity remained with unspent balance of UGX. 11,882,875,062 representing absorption level \nof 53.3%.  \n\u2022 \nOut of a total of 21 out puts analyzed, 12 out puts were found inaccurate upon verification. \n\u2022 \nFrom the sampled 21 activities, 6 activities were not quantified to enable measurement of \nperformance but reported in generic ways. \n\u2022 \nOut of the 15 quantified outputs/activities assessed, only 1 output/activity representing 7% was \nfully implemented 5 outputs/activities representing 33% were partially implemented while 9 \noutputs/activities representing 60% were not implemented at all. \n\u2022 \nPayments made outside IFMS contrary to IDA requirements.", "metadata": {"page": 222, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "211 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n\u2022 \nLack of regular audit reviews contrary to the requirement of the IDA requirements. \n30 \nEducation Service \nCommission (ESC) \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.64, 448,958 representing 0.67%. of the \nbudget. Further, the entity remained with unspent balance of UGX.978, 141,383 representing \nan absorption level of 89.74%.  \n\u2022 \nI reviewed all the 47 outputs with a budget of UGX.9,599,744,708 representing 100% of the \ntotal budget and noted that 34 outputs representing 70.2% of the total outputs were not \nquantified to enable measurement of performance.  Further, out of the 13 quantified", "metadata": {"page": 223, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "outputs/activities assessed, 8 outputs/activities representing 17.2% were fully Implemented, 3 \noutputs/activities representing 6.38% were partially implemented while 1 output/activity \nrepresenting 2.13% was not implemented at all. \n\u2022 \n I noted that the approved budget and work plans for the financial year under review (2018/19) \nand other prior years had consistently excluded strategic objective No 5.1(vi) of the overall ESC \nstrategic plan about the construction of an office block for the Commission.  \n\u2022 \nShortcomings were noted in the implementation of the provisions in the circular standing \ninstructions on staff performance management. The gaps identified include non-completion of \nPerformance Plans, no quarterly reviews undertaken, no performance improvement plans \nprepared, and non-submission of reports on Performance Agreements, Performance Appraisals, \nand Performance Improvement Plans to MoPS, inadequate mechanism to monitor staff \nattendance, failure to submit reports on absenteeism, Delays in conclusion of disciplinary cases", "metadata": {"page": 223, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "and failure to development of Performance Agreements/targets. \n31 \nNational \nCurriculum \nDevelopment \nCentre (NCDC) \n \nOpinion \nUnqualified \n\u2022 \nThe entity budgeted to receive UGX.7,434,201,458 however UGX.7,024,630,682 was warranted \nresulting into a budget shortfall of UGX.409,570,776 representing 94.5% performance. \n\u2022 \nOut of the warrants (UGX.7,024,630,682), UGX.7,006,057,362 was spent by the entity resulting \ninto unspent balance of UGX.18,573,320 representing an absorption level of 99.7%. \n\u2022 \nI noted that out of the 26 activities assessed, seven (7) activities representing 27% of the total", "metadata": {"page": 223, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "activities were either not quantified or not reported on to enable measurement of performance. \n\u2022 \nOut of the 19 quantified activities assessed, 11 activities representing 58% were fully \nimplemented; seven (7) activities representing 37% were partially implemented while one (1) \nactivity representing 5% was not implemented at all. \n\u2022 \nOutstanding domestic arrears of UGX.311,656,336 as at 30th June 2019. \n\u2022 \nI observed that out of the 173 approved posts for the Centre, only 89 were filled leaving 84 \n(49%) posts vacant. \n\u2022 \nShortcomings were noted in the implementation of the provisions in the circular standing \ninstructions on staff performance management. The gaps identified include non-completion of \nPerformance Agreements/Plans, no quarterly reviews undertaken, no performance improvement \nplans prepared and lack of mechanism to monitor staff attendance. \n32 \nManagement \nTraining and \nAdvisory Centre \n(MTAC)", "metadata": {"page": 223, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "(MTAC) \n \nOpinion \nUnqualified \n \n \n\u2022 \nI noted that the Centre budgeted for UGX.6,094,033,000 and received only UGX.5,324,204,000, \nthus resulting into a budget shortfall of UGX.769,829,000.  \n\u2022 \nI noted that Accounting Officer did not prepare the annual budget performance reports as \nrequired by regulations. This curtailed effective monitoring and analysis of the MTAC\u2019s \nperformance. \n\u2022 \nI noted that MTAC had student debtors whose accounts totaling to UGX.557, 553,708 have been \noutstanding as far back as F/Y 2011/2012 contrary to the MTAC Credit and Debt Management \nPolicy, 2015. \n\u2022", "metadata": {"page": 223, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nI noted that URA erroneously garnished a sum of UGX.266, 518,689 from MTAC\u2019s Barclays Bank \naccount No.0341395879. According to management, the agency notice was erroneously issued \nand funds taken by URA. This amount remained outstanding at the closure of the F/Y under \nreview. \n\u2022 \nI noted that only 53 (73.6%) out of 72 posts of the MTAC established structure were filled leaving \n19 (26.4%) posts vacant. I further noted that key administrative positions such as Executive", "metadata": {"page": 223, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "212 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \nDirector, Director Finance and Administration, Manager Human resource and Administration, \nAccountant and Internal Auditor have remained in acting status/position for over 2 years. \n33 \nEconomic Policy \nResearch centre \n(EPRC) \n \nOpinion \nUnqualified \n\u2022 \nNo material Issues to report on. \n34 \nAfrican Centre for \nAgroecology and \nLivelihood Systems \n(ACALISE) \nimplemented by \nUganda Martyrs \nUniversity under \nAfrica Higher \nEducation centres \nof Excellence (ACE \nIII Project) Project \nNo. 126974, Loan \nNo. 5797-UG \n \nOpinion \nUnqualified", "metadata": {"page": 224, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Opinion \nUnqualified \n\u2022 \nNo material Issues to report on. \n35 \nUNFPA Kotido \n \nOpinion \nQualified \n\u2022 \nExpenditure totalling to UGX.53,770,000 was not supported by third party documentation. This \nincluded UGX.51,535,000 relating to ineligible expenses, and UGX.2,235,000 in regard to \nfacilitation expenditure incurred during UNFPA annual review meeting that was reimbursed by \nthe National Population Council.  \n\u2022 \nUNFPA stopped funding the \u201c8th GOU/UNFPA Country Programme\u201d which was being \nimplemented by Kotido District local government by 31st December, 2017. Therefore, despite \nthe fact that the programme was supposed to run upto 2020 as per the signed Implementing \nPartner Agreement, its activities are no longer operational since UNFPA suspended its funding.  \n \nSCIENCE AND", "metadata": {"page": 224, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "SCIENCE AND \nINNOVATION  \n \n1 \nMinistry of Science, \nTechnology and \nInnovation \n(MoSTI) \n \nOpinion \nUnqualified \n\u2022 \nThe Ministry had an approved budget of UGX.59,420,335,258, out of which UGX.47,070,818,373 \nwas released resulting into a shortfall of UGX.12,349,516,885, which was equivalent to 21% of \nthe budget. This affected implementation of some of the planned activities. \n\u2022 \nThe Ministry remained with unspent balance of UGX.619,862,781 representing an absorption \nlevel of 99%. Unspent balances imply that planned activities were not fully implemented. \n\u2022 \nOut of the seventeen out puts/activities with a total budget of UGX.55.87billion implemented by", "metadata": {"page": 224, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "the entity during the financial year, I sampled and reviewed twelve outputs/activities with a \nbudget of UGX.55.82billion representing 99% of the total budget and I established that the \nannual planned outputs/ activities assessed/reviewed were not quantified to enable \nmeasurement of performance. \n\u2022 \nFunds amounting to UGX.73,473,857 were irregularly diverted and spent on other activities \nwithout seeking the necessary approvals. \n\u2022 \nA total of UGX.518,120,389 was advanced to Ministry staff through their personal bank accounts \nto undertake various activities contrary to Paragraph 31 of the Public Finance Management \nRegulations, 2016. \n\u2022 \nProcurements valued at UGX.212,363,820 lacked evidence of sending notice to all bidders who \nparticipated in the Procurements, and acknowledgements thereof, and there was no evidence of \ndisplay on the Website of MoSTI. This points to lack of transparency in the said procurements, \ncontrary to the procurement law.", "metadata": {"page": 224, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "213 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n\u2022 \nBy the end of the financial year 2018/2019, out of the 142 established positions at the Ministry, \nonly 115 were filled leaving 27 positions still vacant. This impacts negatively on the Ministry\u2019s \ncapacity to deliver its mandate. \n\u2022 \nThe Ministry received UGX.30bn during the Financial 2017/18 as Innovation Funds and \ndistributed \nthe \nFunds \nto \nUganda \nNational \nCouncil \nof \nScience \nand \nTechnology \n(UGX.8,802,340,000), Uganda Industrial Research Institute (UGX.5,927,660,000), Presidential \nInitiative on Banana Industrial Development (UGX.8,470,000,000) and Ministry of Science,", "metadata": {"page": 225, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Technology and Innovation (UGX.6,800,000,000). It was established that there was no legal \nframework to guide the budget and distribution of the Innovation Funds. \n2 \nUganda National \nCouncil for Science \nand Technology \n(UNCST) \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.6,866,779,000 representing 47% of the \nbudget.  \n\u2022 \nI reviewed 63 out-puts and noted that 27 outputs/activities representing 43% were fully \nimplemented; 19 outputs/activities representing 30% was partially implemented while 17 \noutputs/activities representing 27% were not implemented at all. \n\u2022 \nSeveral unimplemented activities/outputs were noted upon review of the Innovation Fund \nOperations. These majorly resulted from shortfalls in funding over previous two financial years. \n\u2022", "metadata": {"page": 225, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nShortcomings were noted in the implementation of the provisions in the Circular Standing \nInstructions on staff performance management. The gaps identified include non-completion of \nperformance agreements, non-completion of performance appraisals, lack of performance plans \nand lack of client charter. \n3 \nPresidential \nInitiative For \nBanana Industrial \nDevelopment \n(PIBID) \n \nOpinion \nUnqualified \n\u2022 \nI noted that the term of Presidential Initiative on Banana Industrial Development (PIBID) Board \nand Management Committee expired in October 2015 and has not been renewed since then.  \n\u2022 \nI established that PIBID had an opening balance of UGX.1,201,640,014, as at 1st July, 2018, yet \nthese funds were not returned to the Consolidated Fund as per Section 17 of the Public Finance \nand Management Act, 2015.  \n\u2022", "metadata": {"page": 225, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nI established that the entity\u2019s management collected and used at source a total of \nUGX.119,935,450 obtained from promotional sales without authority and appropriation by \nParliament.  \n\u2022 \nIt was noted that during the Financial Year 2018/2019, the Domestic arrears brought forward \nwere UGX.2,288,020,035 while the domestic arrears as at the close of the Financial Year were \nUGX.6,616,077,104, resulting into a 35% increase.  \n\u2022 \nDuring the financial year, management deducted UGX.633,205,884, as PAYE, from employee\u2019s \nsalaries but did not remit it to Uganda Revenue Authority.  \n\u2022 \nIt was observed that outstanding obligations to National Security Fund at the end of the Financial \nYear 2018/2019 were UGX.829,409,254.  \n\u2022", "metadata": {"page": 225, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nI noted that the entity lacked land titles for its land at Sanga (approximately 50 acres) and at \nKyamugambira (approximately 4 acres) where the water source is located.  \n4 \nKiira Motors \nCorporation \n \nOpinion \nUnqualified \n\u2022 \nThe Memorandum and Articles of the Association of Kiira Motors Corporation prescribes a nine \n(9) Member Board of Directors providing for Majority (5) independent Directors, but noted that \nonly two members have been appointed. The Corporation lacks a fully constituted Board of \nDirectors that provides policy guidance, oversight for the implementation of the Corporation\u2019s \nprojects, and establishes and oversees the projects governance and management structures. \n\u2022 \nI established that Kiira Motors Corporation received UGX.23,298,588,923 and spent only \nUGX.22,481,205,856 resulting into under absorption of UGX.817,383,067.", "metadata": {"page": 225, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nFunding balance on UDC Bank Account not incorporated in the Budget UGX.1,712,157,836   \n\u2022 \nI noted staffing gaps; Out of the 35 approved positions, only 31 positions were filled leaving 4 \npositions vacant. \n\u2022 \nAudit Inspection revealed advance payment of UGX.17,320,349,251 to the Contractor for \nconstructing the factory, warehouse and circular roads. However, no certificate of completion \nhas been issued for work so far done.", "metadata": {"page": 225, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "214 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n5 \nUganda Industrial \nResearch Institute \n(UIRI) \n \nOpinion \nUnqualified \n\u2022 \nThe Accounting Officer did not make sufficient budget provisions towards the settlement of \ndomestic arrears despite the accumulation of a total of UGX.1,290,513,798 in un-paid obligations \nthe previous year. The amount provided in the budget for 2018/19 was only UGX.44,579,000 \nwhich is 3.4% of the reported arrears for the previous financial year. Notably, by the close of FY \n2018/19, the Institute owed UGX.1,188,492,840.  \n\u2022 \nIt was noted that the Institute irregularly accumulated domestic arrears worth", "metadata": {"page": 226, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "UGX.1,030,805,995 without due regard to Section 21(2) of the Public Finance Management Act. \nFailure to adhere to the PFMA provisions poses a risk of rejection of budget requests for \nsettlement of such domestic arrears by Treasury and exposes the entity to reputational risk due \nto delayed payment. \n\u2022 \nI noted that the Accounting Officer paid UGX.1,571,898,856 for outstanding liabilities relating to \nprevious financial years without a budget provision. Consequently, a total of UGX.1,571,898,856 \nwas diverted by the Accounting Officer from the current year budget activities and used to settle \ndomestic arrears for the past year.  \n\u2022 \nFrom reviews of Human resource personal files, I noted that a total of 85 employees (also on \nthe payroll) had expired contracts which was contrary to the Institute\u2019s Human Resource Policy. \nFailure to enter into written contracts with employees in service exposes the Institute to a risk", "metadata": {"page": 226, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "of litigation. \n\u2022 \nA review of employee personnel files revealed that annual employee performance appraisals \nwere not conducted for all staff. Performance appraisals of staff were only conducted at the \npoint of renewal of individual contracts. Failure to conduct periodic appraisals of employees may \nlead to staff failing to meet their expected targets which in turn negatively impacts the overall \nperformance of the organization. \n \nGENDER AND \nSOCIAL \nDEVELOPMENT  \n \n1 \nMinistry of Gender, \nLabour and Social \nDevelopment \n(MoGLSD) \n \nOpinion \nUnqualified \n\u2022 \nOut of the approved budget of UGX.179,611,242,998, a sum of UGX.164,877,651,311 was \nrealized resulting into a shortfall of UGX.14, 733,591,687 representing 8.2 %.", "metadata": {"page": 226, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nOut of the warrants of UGX.164,877,651,311, a sum of UGX.163,991,951,115 was spent \nindicating an absorption rat of 99.46%. However, UGX.885,700,196 was unspent and it related \nto salary and gratuity. \n\u2022 \nI sampled 52 out-puts with a budget of UGX. 171,251,594,698, representing 99.43% of the total \nbudget, and noted that 6 (11.5%) of the total sampled outputs were not quantified to enable \nmeasurement of performance.  Further, Out of the 46 quantified outputs/activities assessed, 34 \noutputs/activities representing 73.91% were fully implemented, 3 outputs/activities representing \n6.52% were partially implemented while 9 outputs/activities representing 19.56% were not \nimplemented at all.  \n\u2022", "metadata": {"page": 226, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nFunds amounting to UGX. 23,513,667 were irregularly diverted resulting into mischarge of \nexpenditure. \n\u2022 \nUGX.325,350,674 was paid as interest charges relating to the delay in payment of rent on time \nby the Ministry. \n\u2022 \nThere was a delay to make payments of the total outstanding workers compensation worth \nUGX.1, 662,044,951.  \n\u2022 \nDuring the year 73.9% of budgeted YLP funds were realized indicating a shortfall of 26.3%. it \nwas however noted that UGX.2,915,173,000 recovered from the YLP activities was not remitted \nto the Bank of Uganda recovery account. In addition, UGX.5,691,812,289 recovered could not \nbe linked to any district/group due to lack of reconciliations. \n\u2022", "metadata": {"page": 226, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nThere was a shortfall of UGX.33,522,287,839 (27%) in budgeted UWEP funding. \nUGX.1,159,952,130 (68%) constituting recoverable funds remained outstanding. Receipts \namounting to UGX.595, 982,801 could not be tagged to any District Local Governments and \nindividual women groups due to lack of reconciliation. \n\u2022 \nA variance of UGX 55,898,743 was noted between reported recoveries and actual account \nbalances for the UWEP funds.", "metadata": {"page": 226, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "215 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n\u2022 \nout of an estimated one million workplaces in the country only three thousand one hundred fifty-\nsix (3,156) workplaces were registered (0.3%) and a total 690 workplaces had not renewed their \nOSH certificates. \n\u2022 \nThe approved budget for the Green Jobs programme for the FY2018/19 was UGX.0.2Bn out of \nthe planned annual budget of UGX 100Bn leaving a funding gap of UGX 98.8 Bn. \n\u2022 \nShortcomings were noted in the implementation of the provisions in the circular standing \ninstructions on staff performance management. The gaps identified include non-completion of \nPerformance Agreements, no quarterly reviews undertaken, no performance improvement plans \nprepared, non-submission of reports on Performance Agreements, Performance Appraisals,", "metadata": {"page": 227, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Performance Improvement Plans to MoPS and lack of mechanism to monitor staff attendance. \n\u2022 \nFurther analysis revealed that out of UGX.26,564,839,997 recovered funds, only \nUGX.9,439,752,580 had been revolved to other youth groups leaving a balance of \nUGX.17,125,087,417. \n2 \nSupporting \nChildren\u2019s \nOpportunity \nThrough Protection \nand Empowerment \n(SCOPE) Project \n \nOpinion \nUnqualified \n \n\u2022 \nA review of the Project Manual, approved work plans and performance/progress reports revealed \nthat whereas the Project received all the budgeted for funds for its entire life span of \nUSD.673,000, some activities according to the final Project report were not fully implemented as \nplanned. Activities such as orientation of leaders, training of health workers were achieved up", "metadata": {"page": 227, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "to 88%, whereas newspaper supplements attained only 50%. \n\u2022 \nA review of the end of project report dated January 2019 revealed that the International Justice \nMission (IJM) changed one staff without seeking approval of the Ministry on replacement, thus \ncontravening the terms and conditions in the contract. \n3 \nNational Council \nfor Disability \n \nOpinion \nUnqualified \n\u2022 \nOut of the approved budget of UGX 1,236,000,000 a sum of UGX 1,066,759,701 was realized, \nrepresenting 86.3% and resulting in a shortfall of UGX169,240,299 (13.7%).  \n\u2022 \nOut of the released amount of UGX 1,066, 759, 701, and earned interest of UGX.2,403,539, \nmanagement \nspent \nonly", "metadata": {"page": 227, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "spent \nonly \nUGX.1,022,882,244, \nresulting \ninto \nan \nunspent \nbalance \nofUGX.46,280,996 representing an absorption level of 95.7%. \n\u2022 \nManagement did not deduct and remit Local Service Tax of UGX 670,000 from its employees to \nthe respective local governments. \n\u2022 \nI noted continued land encroachment, inadequate enrollment, curriculum and certification \ndevelopment, inadequate staffing and equipment were challenges noted in a sample of \nrehabilitation and shelter centres for persons with disabilities. \n\u2022 \nI noted shortfalls in the achievement of the UN convention rules for states in regard to persons \nwith disabilities, which include inadequate specialized attentions to refugees with disabilities, \nawareness-raising for government programmes, provision of medical care, lack of a personal \nassistance program and access to the physical environment. \n4", "metadata": {"page": 227, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "4 \nNational Council of \nOlder Persons \n \nOpinion \nUnqualified \n \n\u2022 \nOut of the approved budget of UGX.225,000,000 a sum of UGX.225,000,000 was realized, \nrepresenting 100 %.  \n\u2022 \nOut of the warrants of UGX.225,000,000, only UGX.218,084,721 was available for the new \nSecretariat, resulting into a shortfall of UGX 6,915,279. \n\u2022 \nThe stakeholders failed to meet for purposes of reviewing the Council\u2019s performance for the \nentire period and hence areas of improvement could not be assessed. \n\u2022 \nDistricts and Municipal Councils failed to submit annual reports for older persons and hence the \nhealth and psychological conditions of older persons could not be ascertained. \n\u2022", "metadata": {"page": 227, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nDistrict Secretariats were found to be under resourced in terms of staffing and funding, meaning \nthe activities relating to older persons may not be adequately addressed. \n\u2022 \nMunicipality and sub county council secretariats were found to be understaffed and insufficiently \nfacilitated. \n5 \nUganda National    \nCultural Centre \n(UNCC) \n\u2022 \nThe centre had an approved budget of UGX 3,465,342,000, out of which UGX.2,775,562,172 \n(80.09%) was released resulting into a shortfall of UGX 689,779,828 (19.9%).", "metadata": {"page": 227, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "216 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n \nOpinion \nUnqualified \n\u2022 \nManagement accumulated VAT payable of UGX.1,377,348,266 as at the end of the year and did \nnot remit the same to the Uganda Revenue Authority.  \n\u2022 \nStatutory deductions of PAYE (UGX.664,680,679) and NSSF (UGX.469,795,653) remained un-\nremitted at the close of the financial year. \n6 \nEqual \nOpportunities \nCommission (EOC) \n \nOpinion \nQualified \n\u2022 \nDespite 100% release of the budget of UGX 13,171,882,296, the entity remained with unspent", "metadata": {"page": 228, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "balance of UGX.1,251,072,414 representing an absorption level of 90.6%.  \n\u2022 \nI noted the entity received off-budget financing to a tune of UGX 5,461,863,043 which was not \npaid into the Consolidated Fund as required by the law. \n\u2022 \nOut of the total operating expenditure of UGX.10,654,415,226, payment records for \nUGX.5,655,856,395 (53%) expended during the entire financial year were missing. \n\u2022 \nOut of the 10 quantified outputs/activities assessed, 01 outputs/activities representing 10% of \nthe outputs and UGX 20 Million (0.16%) of the expenditure of UG remained un-implemented by \nthe end of the financial year. \n\u2022 \nFunds amounting to UGX.783,380,204 were irregularly diverted and spent on other activities \nwithout seeking the necessary approvals.", "metadata": {"page": 228, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "without seeking the necessary approvals. \n\u2022 \nLong outstanding salary advances worth UGX 211,105,359 (94%) not supported by a ledger \nindicating how much is outstanding from individuals and for how long. \n\u2022 \nGratuity over payment of UGX 218,926,523 made during the year and 6 staffs were not paid \ngratuity worth UGX 66,552,595, and the latter payable was not recognised in the Financial \nStatements. \n\u2022 \nManagement paid out gratuity amounting to UGX 1,064,077,266 without deducting PAYE worth \nUGX 319,223,179. \n\u2022 \nManagement irregularly paid out UGX 668,119,060 and UGX 322,677,265 towards duty and \nconsultancy allowances, respectively. \n\u2022", "metadata": {"page": 228, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nUGX 144,318,908 of employer contribution was not remitted to the NSSF. \n\u2022 \nShortcomings were noted in the implementation of staff performance management initiatives. \nThe gaps identified included; non-completion of Performance Agreements, no quarterly reviews \nundertaken, no performance improvement plans prepared, non-submission of reports on \nPerformance Agreements, Performance Appraisals not undertaken, Performance Improvement \nPlans not submitted to MoPS, and lack of mechanism to monitor staff attendance. \n7 \nNational Youth  \nCouncil (NYC) \n \nOpinion \nUnqualified \n\u2022 \nManagement did not make statutory remittances of both PAYE and NSSF amounting to \nUGX.65,800,617 and UGX.113,580,367 in relation to the FY 2017/18 and FY 2018/19 \nrespectively.  \n\u2022", "metadata": {"page": 228, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "respectively.  \n\u2022 \nUn budgeted for payments totaling UGX.20,759,500 relating to previous year (2017/18) were \neffected in FY 2018/19, neither were they verified by the internal auditor as arrears.  \n\u2022 \nWhereas the National Youth Council Amendment Act of 2003 provides for the District Local \nGovernment to support District Youth Council programmes under locally generated revenues, \nthis requirement has not been met by many districts.  \n\u2022 \nThe National Youth Council Act requires the Council to be an autonomous entity with a separate \nVote but since its inception in 1993 this has never been implemented. \n\u2022 \nMost of the enabling provisions in the National Youth Council (NYC) Act have never been \nimplemented. For example, the District Youth Councils are supposed to have Secretariats and \nbe independent but this is not the case.  \n8 \nUganda National  \nChildren\u2019s Authority \n(UNCA) \n \nOpinion", "metadata": {"page": 228, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Opinion \nQualified \n\u2022 \nOut of an approved budget of UGX 1,024,033,420, UGX 821,864,323 (80.3%) was received, \nresulting into a shortfall of UGX 202,169,097 (19.7%). Of the released amount, UGX 820,220,594 \n(99.8%) was utilized.  \n\u2022 \nA sum of UGX. 52,300,000 remained unaccounted for due to lack of supporting documentation.  \n\u2022 \nThe Authority does not have a board nor supporting board committees, is understaffed, and \ncurrent staff members operate under short-term six-month contracts.", "metadata": {"page": 228, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "217 \n \nSn \nSECTOR AND \nENTITY \nSUMMARY OF KEY FINDINGS \n9 \nNational Women\u2019s   \nCouncil (NWC) \n \nOpinion \nUnqualified \n\u2022 \nThe entity budgeted to receive UGX.885,000,000. However, only UGX.804,875,702 was released \nresulting into a budget shortfall of UGX.80,124,298 representing 9.05 % shortfall in available \nfunds for expenditure during the year.  \n\u2022 \nOut of the released funds only UGX.796,006,342 was spent by the entity resulting into an \nunspent balance of UGX.8,869,360, representing an absorption level of 98.9%. \n\u2022 \nThere were outstanding payables of UGX.1,697,500 relating to the previous year, while", "metadata": {"page": 229, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "UGX.8,956,000 arose in the period under review.  \n\u2022 \nThe Council did not have representation by the non-governmental organizations and female \nstudents. As a result, the Council\u2019s main objective of ensuring the unity of Ugandan women may \nbe defeated. \n\u2022 \nThe lower women\u2019s Councils were not being funded to implement their planned activities, \nconsequently, the objectives of the formation of the women\u2019s Act may not be achieved in a \ntimely and effective manner. \n10 \nNational  Library of \nUganda (NLU) \n \nOpinion \nUnqualified \n\u2022 \nOut of the approved budget of UGX 931,330,000 for the year, only UGX 894,330,596 was \nreleased giving a shortfall of UGX 36,990,404. \n\u2022", "metadata": {"page": 229, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nExpenditure of UGX 25,634,624 was not supported with complete supporting documents.  \n\u2022 \nPAYE of UGX 9,186,973 was not deducted and remitted to URA, which exposed the entity to the \nrisk of penalties and fines. \n\u2022 \nThe entity is operating without a Board, since the expiry of the tenure of the previous Board, \nimpacting on decision making and leadership on strategic entity issues. \n\u2022 \nThe entity is operating rented premises whose tenancy agreement expired in 2015 and is yet to \nbe renewed. In the event of a disagreement the entity is exposed to the risk associated with \nlitigation and disruption of its operations.", "metadata": {"page": 229, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "218 \n \nANNEXURE III: SUMMARY FINDINGS OF LOCAL GOVERNMENTS \nSN \nLOCAL \nGOVERNMENTS  \nSUMMARY OF KEY FINDINGS \n \nARUA BRANCH \n \n1 \nZombo DLG  \n \nOpinion \nQualified \n\u2022 \nNon-produced assets (land and cultivated assets) worth UGX.0.56Bn which were purchased \nduring the year lacked supporting documents. \n\u2022 \nPrior year commitments totalling to UGX.1.27Bn paid during the year were omitted in the \nstatement of appropriation account based on nature of expenditure. \n\u2022 \nFunds worth UGX.0.11Bn were withdrawn from the bank account number 6712100029 and \n6712100028 for production and statutory bodies departments respectively, without the CAO and \nCFO authority \n\u2022", "metadata": {"page": 230, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "CFO authority \n\u2022 \nFunds worth UGX.0.12Bn were unaccounted for.  \n\u2022 \nThere was a shortfall in releases amounting to UGX. 1.9Bn representing 9% under release. \nFurther, there was under collection of local revenue amounting to UGX 0.037Bn representing \n(14%) performance.  \n\u2022 \nI noted that out of the total warrants of UGX.23 Bn, the entity spent UGX.23.27Bn was \nrepresenting an absorption level of 101%. \n\u2022 \nMajority of key outputs were achieved except for activities under UgIFT involving construction \nof a seed school and upgrade of the Health Centre from HCII to HCIII. \n\u2022 \nTwo motor cycles with registration numbers LG0045-111 and UG 4455M were stolen and the \nloss report not availed. \n\u2022", "metadata": {"page": 230, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nUnder UgIFT, field inspection revealed incomplete works on some of the sampled outputs \n\u2022 \nUnder NUSAF-3, two groups received the money and this was shared amongst themselves. \n\u2022 \nUnder URF, field Inspection revealed that some roads had large potholes while the drainage and \nculverts were blocked. \n\u2022 \nUnder YLP, it was observed that the district had recovered only UGX.0.19Bn (49%) out of the \nexpected total amount due (Interest inclusive) of UGX.0.39Bn leaving an outstanding balance of \nUGX.0.20Bn. \n2 \nArua DLG    \n \nOpinion \nQualified \n\u2022 \nEmployees above the retirement age were paid salaries totalling UGX.339,861,704 during the \nyear. \n\u2022", "metadata": {"page": 230, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "year. \n\u2022 \nPension and gratuity arrears totalling UGX.790,817,887 had not been accounted for at the time \nof writing this report. \n\u2022 \nIn the employee/ Staff list I noted that the length of service for some pensioners and active staff \nwas not correct. \n\u2022 \nI noted that salaries and gratuity totalling UGX 43,284,636 was paid to staff not on the staff list \nduring the year. \n\u2022 \nThere was a shortfall in releases amounting to UGX.26.759Bn representing 17%. Further, the \nentity overspent UGX.0.0126Bn.  \n\u2022 \nUnder NUSAF-3 UGX 1,728,000,000 was used to support 96 beneficiary sub-groups for FY", "metadata": {"page": 230, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "2017/2018 however, UGX 401,250,000 was misappropriated from the groups. In addition, I \nnoted override of the Procurement function of the CPMCs and lack of contracts for Community \nFacilitators \n\u2022 \nUnder URF I noted that UGX 188,301,000 reallocated was not accounted for. Field inspection \nrevealed improper drainage especially at points that required installation of culverts and one \ncontract had expired with incomplete works while there were no signposts warning roader \nusers from using the bridge. \n\u2022 \nI noted under YLP that Arua District budgeted for a total amount of UGX 929,917,778 for the \nFinancial Years 2014/2015 and 2015/2016 but only UGX 764,166,650 was released resulting in \na shortfall of UGX 165,751,128 (18%). I noted a recovery rate of only 25% of the funds disbursed \nin FY 2014/2015 and 2015/2016. Further, inspection revealed that one project which started", "metadata": {"page": 230, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "219 \n \nSN \nLOCAL \nGOVERNMENTS  \nSUMMARY OF KEY FINDINGS \nwith 15 members had disintegrated to only 3 active members and no records kept by the project \nwere availed. \n\u2022 \nUnder UgIFT, I noted delayed procurements and filed inspection revealed incomplete structures \nthat had only been roofed and plastered. \n\u2022 \nUnder UWEP, I noted that out of 20 Deep Borehole Drilling (Hand Pump), only 19 were drilled \nand out of 2878 water sources only 2,579 were functional. \n\u2022 \nI noted that the district failed to utilise UGX.1,923,399,319 for salaries, pensions and gratuity \nduring the year. \n3 \nNebbi DLG   \n \nOpinion \nUnqualified \n\u2022", "metadata": {"page": 231, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Unqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX. 6.49Bn representing 18% under release.  \n\u2022 \n5 out of 14 boreholes were not constructed and 4.5 Km out of 168 km were not maintained.    \n\u2022 \nUnder UgIFT, construction of Atego Seed School and upgrade of Pamaka Health Centre II to HC \nIII   were delayed. \n\u2022 \nUnder NUSAF 3, out of the UGX. 4.1Bn disbursed to the subprojects; only UGX.3.87Bn had been \nutilised leaving a balance of UGX.0.25Bn unutilized.  \n\u2022 \nUnder URF, Inspection of 13 km of Kucwiny\u2013Orango road revealed that 5 kilometres had not \nbeen worked on. \n\u2022 \nUnder YLP, the District had recovered 19% out of the expected total amount due of UGX.0.43Bn", "metadata": {"page": 231, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "leaving an outstanding balance of UGX.0.36Bn. \n4 \nAdjumani DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.3.754Bn representing 9%. Further, the entity \nremained with unspent balance of UGX. 1.463bn representing an absorption level of 96%.  \n\u2022 \nI inspected one project (UgIFT) and noted that out of the elven (11) outputs, (7) were fully \nachieved, (2) were partially implemented and three (3) were not implemented. \n\u2022 \nPension and gratuity of UGX 158,046,992 remained outstanding at year end. \n\u2022 \n UGX.5,798,400 allocated as contingency was not accounted for in the certificates presented for \npayment \n\u2022", "metadata": {"page": 231, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "payment \n\u2022 \nUnder UgIFT, I noted irregularities in hybrid procurement, irregular award of tender to a higher \nBidder for seed school construction while inspection revealed delayed works for the projects. \n\u2022 \nUnder NUSAF-3, I noted that there were no internal audits conducted as well as gaps in \nmonitoring and evaluation. Out of the 3 subprojects inspected I noted insufficient quantity \nsupplied at Robidire Ox-traction and Arra West Ox-traction.  \n\u2022 \nUnder URF, I noted that only 357kms were actually undertaken at a cost of UGX 471,381,000 \nleading to an under performance of 137km and under-absorption of funds worth UGX 7,338,000. \nField inspection revealed incomplete culvert works, unconstructed headwalls and failure to \ngravel.  \n\u2022 \nUnder YLP, I noted a recovery rate of only 24% of the funds disbursed in FY 2015/2016 to", "metadata": {"page": 231, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "2017/2018. Besides two youth groups received project funds which were shared amongst group \nmembers. \n\u2022 \nI noted that the principle of competition in procurement was not adhered to as most of the \nprocurements attracted less than three bidders. \n\u2022 \n80 out of the 140 District pieces of land were not titled. \n\u2022 \nI noted failure to dispose of assets recommended by the 2016/17 Board of Survey which were \nstill at the Districts premises at the time of writing this report. \n5 \nYumbe DLG \n \nOpinion \nQualified \n\u2022 \nI could not confirm Cash and cash equivalent of UGX 0.203Bn reported in the statement of \nfinancial position. \n\u2022 \n Review of the reconciliation statements, statement of cash flow and the statement of \noutstanding commitments revealed that domestic arrears paid figure is wrong. \n\u2022", "metadata": {"page": 231, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nAdjustments of UGX 0.464Bn to the outstanding commitments at the beginning of the year in \nthe statement of outstanding commitments lacked supporting documents", "metadata": {"page": 231, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "220 \n \nSN \nLOCAL \nGOVERNMENTS  \nSUMMARY OF KEY FINDINGS \n\u2022 \nSupporting documents for adjustments of UGX 0.473Bn to payables were not availed for \nverification \n\u2022 \nReceivables of UGX 3bn lacked supporting schedules \n\u2022 \nThere was a shortfall in releases amounting to UGX.7bn representing 12%.  \n\u2022 \nSome planned key deliverables were partially implemented for example the construction of \nTechnical and Works Administrative block and construction of the Market in Kuru Sub County. \n\u2022 \n Expenditure totalling UGX 0.204bn was mischarge of expenditure. \n\u2022 \nUnder NUSAF 3, I noted several challenges such as delays in release of funds to the district, \ninadequate record keeping, cash payments above UGX.500,000, delayed/non-implementation of", "metadata": {"page": 232, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "planned activities, irregular transfer of UGX 0.108Bn meant for 6 groups to the NDO\u2019s personal \naccount without evidence of transfer to the beneficiaries\u2019 group accounts, failure to quarterly \nreports and failure by internal Audit to examine the submitted sub-project accountabilities. \n\u2022 \nUnder UgIFT, I noted utilisation of only UGX.0.965 out of the released UGX.2.1bn and remittance \nof balance to the consolidated fund. Further, I noted delayed implementation of the projects \nboth in the Health and Education sector.  \n\u2022 \nUnder URF, I noted delayed works in Lodonga-Tara Road, Yumbe-Lobe Road and Installation of \nculverts \n\u2022 \nUnder YLP, I noted recovery of UGX. 0.144Bn out of the due amount of UGX. 0.631Bn leaving \nan outstanding balance of UGX. 0.511Bn. further inspections of two groups revealed that funds", "metadata": {"page": 232, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "received were insufficient for the scale of operations, Stiff competition from mushrooming \nbusinesses and High costs of operation. One of the groups had closed at the time of inspection. \n\u2022 \nUnder UWEP, I noted that only UGX.29million was recovered out of the expected total amount \nof UGX. 405million, leaving a balance of UGX. 377million \n\u2022 \nUnder capitation grant, I noted a shortfall of UGX. 35million in remittances for the total reported \nenrolment of 89,652 pupils.  \n\u2022 \nUnder payroll management, UGX0. 138Bn was paid to deceased and employees above the \nretirement age. Further, i noted anomalies in the system length of years of service for both \npensioners and active staff. \n\u2022 \nA review of Development Response to Displacement Impact Project (DRDIP) project files \nrevealed failure to undertake any projects despite budget provision of UGX.8bn.", "metadata": {"page": 232, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "6 \nPakwach DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX. 1.39 representing 8.2% under release. \nFurther, the entity remained with unspent balance of UGX. 0.534Bn representing an absorption \nlevel of 96.5%.  \n\u2022 \nUnder UgIFT, construction of Alwi Seed School was delayed with no contractor at the site. \n\u2022 \nUnder NUSAF 3, I noted that implementation of Tyend-Andria Community Access Road had \ndelayed, untimely delivery of fish feeds, the fish feeds delivered by the supplier were expired \nand some were close to the expiry date, the company did not provide technical support to the \ngroups contrary to the MOU.  \n\u2022 \nDirect Procurement worth UGX 0.2Bn was made for the supplies for fish farming for 19 sub \nprojects contrary to the procedures.", "metadata": {"page": 232, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "projects contrary to the procedures.  \n\u2022 \nUnder URF, UGX. 0.032 Bn was over spent on routine mechanized maintenance of 80 Km and \ngullies were developing in some sections of the roads due to heavy rains.  \n\u2022 \nUnder YLP, 15.2% had been recovered out of the expected total of UGX.0.107Bn leaving an \noutstanding amount of UGX.0.197Bn. Tiendmandir West Youth Carpentry project and Wanglei B \nImproved Goats rearing had disintegrated and collapsed.  \n\u2022 \nA review of staffing levels at the district revealed that out of the approved structure of 1,630 \nstaff, only 906 staff (33.6%) positions were filled leaving 939 positions (66.3%) vacant. \n7 \nMaracha DLG \n \nOpinion \nUnqualified \n\u2022", "metadata": {"page": 232, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Unqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX. 0.98Bn representing 4% under release.  \n\u2022 \nOut of Eight key deliverables sampled (6) were fully achieved while (2) were partially \nimplemented.", "metadata": {"page": 232, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "221 \n \nSN \nLOCAL \nGOVERNMENTS  \nSUMMARY OF KEY FINDINGS \n\u2022 \nUnder UgIFT, physical inspection revealed that works in the Kololo public Seed School were not \ncompleted.   \n\u2022 \nUnder NUSAF 3, out of the UGX.2.59Bn disbursed to the subprojects; only UGX.2.32Bn had been \nutilized UGX.0.27Bn un-utilised. \n\u2022 \nPhysical inspection of Azima ox- traction for Chili revealed that no activity was found as Chili \nproduction, whereas at Ayima Passion fruit production, farmers had fewer seedlings compared \nto what was given due to shortage of land. \n\u2022 \nUnder URF, 62km (25%) out of 274km were not undertaken leading to under-absorption of \nUGX.0.031Bn (15%).  \n\u2022", "metadata": {"page": 233, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nExcess expenditure worth UGX.0.06Bn (32%) was incurred on Routine Mechanized Maintenance \nof 51kms estimated at a cost of UGX.0.19. \n\u2022 \nInspections revealed that Rinyi Culvert Bridge which was rehabilitated at cost of UGX \n0.018Bn.had collapsed. \n\u2022 \nUnder YLP, 28% had been recovered out of the expected total of UGX.0.39Bn leaving an \noutstanding amount of UGX.0.25Bn (Tax Inclusive) (72%).  \n\u2022 \nA review of the land inventory revealed that 73 out the 98 pieces of land owned by council lacked \ntitles. \n8 \nNebbi MC \n \nOpinion \nQualified \n\u2022 \nI noted inconsistences amounting to UGX 0.911Bn of the trial balance against the financial \nstatements. \n\u2022", "metadata": {"page": 233, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "statements. \n\u2022 \nThere was a shortfall in releases amounting to UGX.2.5 Bn representing 35%. Further, the entity \nremained with unspent balance of UGX.52million representing an absorption level of 99%.  \n\u2022 \nUnder implementation of key outputs, I noted that out of 13 outputs, 7 were not implemented, \n3 were partially implemented and 3 outputs were fully implemented. \n\u2022 \nUnder URF, I noted a total of 50kms at cost of UGX 0.116Bn was planned. However, 53kms were \ndone at a cost of UGX 0.118Bn leading to excess expenditure of UGX 2 million further inspections \nrevealed bushes alongside many of the Municipal roads were overgrown and in some cases \nsignificantly reduced the road width. \n\u2022 \nUnder Environmental Impact Assessment, interviews and a review of documents revealed that \nno environment impact assessment was done for any of the road works \n\u2022", "metadata": {"page": 233, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nUnder procurement I noted Low bidder participation which defeats the objective of public \nprocurement of promoting competitiveness and quality services. This was caused by poor offers \nand weak budgeting process by the Municipal Council management. \n9 \nMoyo DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a surplus in releases amounting to UGX.0.124Bn representing 0.37%. . \n\u2022 \nI noted partial implementation of one planned key deliverable (construction of Dufile Seed \nSecondary School under UgIFT). \n\u2022 \nI noted pending and on-going court cases not disposed off. \n\u2022 \nUnder NUSAF 3, there were instances of delays in release of funds to the district operation \naccount. I also noted delayed implementation of some planned activities like like Kocia Woodlot \nProject, Pabolo Afforestation etc. \n\u2022", "metadata": {"page": 233, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nUnder URF, I noted high maintenance costs during routine manual maintenance of roads. \n\u2022 \nUnder UgIFT, I noted failure to include the construction of seed secondary school in the \nconsolidated procurement plan. Further 2 classrooms blocks were at gable wall level, the \ncontractor had abandoned the site and no materials were in the store.  \n\u2022 \nUnder YLP, I noted recovery of only UGX.0.131Bn out of UGX. 0.627Bn leaving a balance of \nUGX.0.495Bn. Further, inspection of one group revealed that only 8 members were active \ninstead of the original 15. \n\u2022 \nUnder UWEP, I observed that whereas the groups funded are expected to have repaid a total \nof UGX 0.164Bn only UGX 0.103Bn has been repaid leaving UGX 60 million outstanding. \nFurther, out of the recoveries of UGX 0.117Bn the District transferred only UGX 95million to", "metadata": {"page": 233, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "222 \n \nSN \nLOCAL \nGOVERNMENTS  \nSUMMARY OF KEY FINDINGS \nthe Revolving Fund Account in Bank of Uganda leaving UGX 22million on the district UWEP \nrecovery account.  \n\u2022 \nReview of the water department performance revealed that all planned outputs were not \nachieved. \n\u2022 \nUnder Payroll Management, I noted there was a budget shortfall of UGX.45 million on salaries, \npensions and gratuity while UGX. 25million was paid to employees above the retirement age. \nFurther, 23 staff who retired had not been paid their retirement benefits totalling UGX 0.845Bn. \n10 \nArua MC \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX. 10.384Bn representing 49%. Further, the", "metadata": {"page": 234, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "entity overspent UGX.6.978Bn.  \n\u2022 \nOut of the 6 key outputs, (5) were fully achieved while (1) was partially implemented. \n\u2022 \nUnder URF, I noted that the Municipality received UGX.1,165,791,000 (100%) but spent \nUGX.1,291,000,000 on the roads thus over expenditure of UGX125,209,000. Further, field \ninspection revealed delayed supply and installation of 13 solar lighting systems on Mango Road \nand changes in the design of the road from a single carriage way to a two way carriage.  \n\u2022 \nI noted a recovery rate of only 24% of the UGX.160million funds disbursed in FY 2014/2015 to \n2015/2016.  \n\u2022 \nUnder UWEP, I noted that no funds were released to the entity in relation to UWEP despite \nbudget provision of UGX.126m. \n\u2022", "metadata": {"page": 234, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nUnder capitation grant I noted under-remittance of UGX.172,278,906 with enrolment of 83,860 \npupils that would have required UGX.1,064,050,000 but only UGX.891,771,094 was disbursed. \n11 \nKoboko DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX. 4.6Bn representing 16.7% under release.  \n\u2022 \nIt was however noted that salaries amounting to UGX 0.26Bn were charged to wrong codes \n(Mischarged). \n\u2022 \nOut of 21 outputs sampled, the entity only achieved 5 outputs. \n\u2022 \nUnder UgIFT, the District received UGX.0.97Bn but only UGX.0.57Bn (59%) was utilised for the", "metadata": {"page": 234, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "construction of Padrombu seed Secondary  School and Chakulia Health centre leaving UGX. \n0.39Bn  (41%) un-utilised. \n\u2022 \nPhysical inspection on the upgrading of Chakulia Health Center II to Health Center III revealed \nthat the project was behind schedule.   \n\u2022 \nUnder URF, Inspection revealed that tree planting and gravelling were not done on Dranya-DRC \nborder road. \n\u2022 \nUnder YLP, 26% had been recovered out of the expected total of UGX.0.4Bn leaving an \noutstanding. In addition inspection of Mugonga Youth Grinding Mill in Ludara Sub County \nrevealed a bushy structure containing grinding mill, group had disintegrated, Machinery not \nfunctioning, no records for renew and. An Interview with the CDO revealed that the Chairman \nwas in jail over misappropriation of group funds. \n\u2022", "metadata": {"page": 234, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nStill under YLP, inspection of Ripindi Youth Sheep Rearing project revealed that all 70 sheep died \nafter vaccination and the group disintegrated. \n\u2022 \nUnder UWEP, only 56% of the funds was recovered. \n\u2022 \nUnder NUSAF 3, Lurujo rice growing sub-project and Opasio B Cassava Production revealed \nremarkable success, while works still on-going with Ibanga Culvert Installation sub-project. \n\u2022 \nInspection of Kindra-Lokajo road revealed that a section of the road with a stream need a bridge, \nthere was no sign post and no records of community procurement and project management. \n\u2022 \nUnder RWSSD, 99 water sources representing 14% were not functional. \n12 \nKoboko MC \n \nOpinion \nUnqualified \n\u2022", "metadata": {"page": 234, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Unqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX. 1.07Bn representing 13% under release. \nFurther, the entity overspent by UGX.0.364Bn representing an absorption level of 103.2%. \n\u2022 \nOut of the eight activities assessed (6) were fully implemented while 2 were partially \nimplemented.", "metadata": {"page": 234, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "223 \n \nSN \nLOCAL \nGOVERNMENTS  \nSUMMARY OF KEY FINDINGS \n\u2022 \nUnder YLP, out of UGX.0.118Bn (interest exclusive) the Municipal Council had recovered \nUGX0.021Bn leaving an outstanding balance of UGX. 0.097Bn. \n\u2022 \nPhysical inspection of Sinyani Youth Metal Fabrication project revealed that the group had no \nsign post and had changed from metal fabrication to Piggery without approval of the CDO and \nMoGLSD whereas Kulubu B Youth Boda Boda Project had no group sign post and two group \nmotorcycles were involved in fatal accidents. \n\u2022 \nUnder UWEP, Godia Women Second Hand Cloth Buying and Selling Women\u2019s Group was under \nfunded and the training got was not relevant to their business. \n13 \nArua RRH \n \nOpinion \nQualified \n\u2022", "metadata": {"page": 235, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Qualified \n\u2022 \nA total of UGX. 1.024Bn was collected during the period but was neither included in the hospital \nbudget nor recognised in the financial statements. \n\u2022 \nA review of the payroll revealed overpayments of gratuity totalling UGX 0.137Bn made to \npensioners. \n\u2022 \nA review of the payroll revealed overpayment/ double payment of salaries to staff totalling UGX \n0.012Bn. \n\u2022 \nThere was a shortfall in releases amounting to UGX.0.043 representing 0.48% under release. \nFurther, the entity remained with unspent balance of UGX.0.097Bn representing an absorption \nlevel of 99%.  \n\u2022 \nGratuity and pension arrears totalling UGX 0.98Bn was paid during the period under review but \nwere not disclosed in the previous year\u2019s financial statements.  \n\u2022", "metadata": {"page": 235, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nThe hospital received UGX. 1.024Bn and spent UGX.0.923Bn through Account Number \n90300063930262 held in Stanbic bank, however this was not reflected on IFMS. \n\u2022 \nThe hospital contracted M/S Wap Engineering Ltd into multiyear contracts worth UGX. 8.503Bn \nwithout approval from Parliament. Physical inspection revealed that works were behind schedule.  \n\u2022 \nArua Regional Referral Hospital paid M/S Maways Construction and Engineering Works UGX. \n0.113Bn for works not done.  \n\u2022 \nDeliveries of drugs worth UGX.0.032Bn were not made by National Medical Stores in accordance \nwith the submissions made by the Hospital Management. \n\u2022 \nOut of 61 established positions, only 19 (31.1%) positions were filled leaving 42 positions \n(68.9%) vacant.  \n\u2022", "metadata": {"page": 235, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nA review of the payroll revealed that employees above the retirement age were paid salaries \nworth UGX 0.007Bn during the year under review.  \n\u2022 \nIt was observed that the hospital did not have an Internal Auditor during the period under \nreview. \n\u2022 \nPhysical inspection revealed that the Dental Clinic had inadequate equipment for extraction of \nteeth, lacked sterilization unit (Autoclave), had no x-ray equipment and only one dental chair \nwas functional out of the three available. \n\u2022 \n03 Senior Management members did not sign Performance Agreements as at 31st July 2019.  \n\u2022 \nManagement did not submit signed performance agreement reports to the Ministry of Public \nService by 15th September 2018.  \n\u2022 \n277 staff out of 283 staff filled in their annual performance plans at the beginning of the \nfinancial year 2018/19.  \n\u2022 \nArua Regional Referral Hospital did not submit a report on absenteeism as required by the", "metadata": {"page": 235, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "guidelines.  \n\u2022 \nNo report on discipline was submitted to the Ministry Of Public Service as required. \n\u2022 \nThe Hospital had no client charter. \n \nFORT PORTAL \nBRANCH \n \n1 \nKasese DLG \n \nOpinion \n\u2022 \nThere was a shortfall in releases amounting to UGX.1.3bn representing 2%. Further analysis \nrevealed that the District utilised prior year unspent balance of UGX.1.1Bn that were not \nwarranted in the current year.", "metadata": {"page": 235, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "224 \n \nSN \nLOCAL \nGOVERNMENTS  \nSUMMARY OF KEY FINDINGS \nUnqualified \n\u2022 \nThe district received off-budget financing to a tune of UGX 100,000,000 from Ministry of Local \nGovernment which was never paid into the Consolidated Fund, as required by the law \n\u2022 \nThee was inadequate implementation of all activities example the water sector and URF \nperformed well whereas UgIFT projects were partially implemented \n\u2022 \nPayables of UGX.4.57Bn remained outstanding at year end. \n\u2022 \nUGX 0.19Bn was charged on expenditure item codes which do not reflect the nature of the \nexpenditure. \n\u2022 \nUnder UgIFT, I noted delayed works under the Contract to upgrade Kyampala HC II and \nNyakimasa HC II despite payment of UGX0.29Bn and the contract ending on 14th September \n2019.", "metadata": {"page": 236, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "2019. \n\u2022 \nInspections revealed that the Kyarumba-Kitabona Road (5.1km) maintained at a cost of \nUGX.41million had developed pot holes. Further I noted that 25 % out of 1,099 water \ninfrastructures were not functional. \n\u2022 \nI noted excess expenditure of UGX.0.19bn on the construction of Kyoho Bridge due to a decision \nto change from force Account to irregular contracting of the unfinished works to a private \ncontractor.  \n\u2022 \nThe Administration Block being constructed at kasese District revealed that max pans costing \nUGX 96 million had not yet been installed and were wasting away. \n2 \nKabarole DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.0.277bn representing 1%. Further, the entity", "metadata": {"page": 236, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "remained with unspent balance of UGX. 1.043bn representing an absorption level of 96%. \n\u2022 \nThe District did not implement all activities as planned for example while the water sector and \nURF performed well, UgIFT projects and recruitment of staff were partially implemented. \n\u2022 \nPayables of UGX.1.5bn remained outstanding at year end.  \n\u2022 \nUnder UgIFT, I noted delayed construction of Nyantaboma Health Centre III and St. Paul \nNyabweya Seed School with expiry of contract periods despite payment of UGX. 0.5Bn and \nUGX.0.618Bn respectively. \n\u2022 \nUnder YLP Program, I noted that groups received UGX 1.01Bn in the five financial years \n(2013/14-2017/18) but only UGX 0.246Bn had been recovered by the time of audit leaving a \nbalance of UGX. 0.812Bn (Interest inclusive).", "metadata": {"page": 236, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "3 \nNtoroko DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.90 million representing 1%. Further, the \nentity remained with unspent balance of UGX. 0.157Bn representing an absorption level of 99%. \n\u2022 \nUnder UgIFT, I noted delayed construction works at Nombe seed school and some works to \nupgrade Bweramule HC II to Health Centre III had not yet started. \n\u2022 \nUnder URF, I noted that only 18.6 km on mechanised maintenance were undertaken instead of \n50.1km. Further on routine manual maintenance I noted an excess expenditure of UGX 8 million \nto maintain 120.1km. I also noted poor workmanship on Rwebisengo- Rwangara Road and \nRehabilitation of Rwensenene and Kakogha Bridges \n\u2022", "metadata": {"page": 236, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nA review of the cumulative water situation analysis of the 4 different types of water sources in \nthe district, revealed 35% of the water facilities were non-functional \n\u2022 \nDeductions of UGX 1.49Bn were noted in respect of statutory and other bodies but only UGX \n1.41Bn was remitted resulting into under payment of UGX 82 million \n\u2022 \nUnder UWEP, i noted that out of UGX 33 million collected; only UGX 15 million was transferred \nto the Ministry of Gender leaving a balance of UGX 18 million. Further UGX 18million remained \noutstanding from beneficiaries. \n\u2022 \nUnder YLP, I noted that UGX 10.9 million was not paid to the beneficiary group and these funds \nhave been on the account since August 2018. \n\u2022 \nContrary to regulations all Heads of Departments have been in acting capacity beyond the \nmandatory maximum period of one year.", "metadata": {"page": 236, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "mandatory maximum period of one year. \n4 \nKyegegwa DLG \n \n\u2022 \nThere was a shortfall in releases amounting to UGX.0.919bn representing 3%. Further, the entity \nremained with unspent balance of UGX.1.194bn representing an absorption level of 95%.", "metadata": {"page": 236, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "225 \n \nSN \nLOCAL \nGOVERNMENTS  \nSUMMARY OF KEY FINDINGS \nOpinion \nUnqualified \n\u2022 \nI noted that the District had payables of UGX.0.918bn arising from mainly failure to repay \ndeposits received. \n\u2022 \nI noted that the district deducted UGX.47million from teaching staff due to UNATU, However, \nUGX.93million was actually remitted resulting into an over remittance of UGX.46million. \n\u2022 \nI noted that the district made statutory deductions of UGX.2.07Bn in respect of PAYE and Uganda \nbankers, However only UGX.1.9Bn was remitted resulting into an under-remittance of \nUGX.0.148bn. \n\u2022", "metadata": {"page": 237, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nUnder UgIFT, I noted delayed works and lack of a project Manager to compile progress reports \non Rwentuuha Seed Secondary despite a payment of UGX 0.405bn. Further works on Karwenyi \nHC II were still ongoing, despite the contract end period of 30/09/2019 and payment of \nUGX.0.158bn.  \n\u2022 \nUnder URF I noted poor works on 4 sampled roads i.e. water crossing over the road due to \ninadequate drainage, inadequate culvert installations and poor manual maintenance. \n\u2022 \nUnder YLP Program, I noted that a total of UGX.0.411bn remained outstanding as arrears by the \nyear end.   \n\u2022 \nUnder UWEP Program, I noted that a total of UGX. 0.189bn remained outstanding as arrears by \nthe year end.  \n5 \nFort-Portal \nRegional Referral \nHospital", "metadata": {"page": 237, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Regional Referral \nHospital \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.0.327Bn representing 3%. Further, the entity \nremained with unspent balance of UGX.1.4bn representing an absorption level of 85%. \n\u2022 \nI noted activities amounting to UGX 0.450Bn were implemented using funds that were not part \nof the budget appropriated by parliament (off budget financing). \n\u2022 \n UGX 0.100Bn was mischarged expenditure during the year. \n\u2022 \nUGX.0.159Bn was spent for procurement of Washing Machine with the additional top up of UGX. \n39 million being diverted from procurement of surgical instruments. Further the UGX 0.159Bn \npaid was based on an expired bank guarantee and the machine had not been delivered by the \ntime of the audit. \n\u2022", "metadata": {"page": 237, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nOut of 433 approved positions; 123 (28%) positions were vacant. \n\u2022 \nHospital Inspections revealed congestion in the wards, failure to dispose off assets and \ninadequate storage space. \n6 \nKamwenge DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.2.05Bn representing 5%. Further, the entity \nremained with unspent balance of UGX.0.148Bn representing an absorption level of 99.6%. \n\u2022 \nI noted that some of the District\u2019s planned outputs of the key deliverables were not quantified \nas required. \n\u2022 \nUnder UgIFT, I noted delayed works on Bwizi Seed Secondary school despite receipt of UGX. \n0.476bn and expenditure of only UGX.0.017bn. Further works on Upgrade of Kanara and", "metadata": {"page": 237, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Kabambiro HC II\u2019s TO HC III\u2019s were still ongoing despite receipt of UGX.0.65bn and expenditure \nof UGX.0.299bn.  \n\u2022 \nUnder YLP Program, I noted that whereas the groups funded in 2015/2016 were expected to \nhave repaid a total amount of UGX.0.247bn (Interest inclusive) by close of the financial year \n2018/2019, only 32 % was recovered. I also noted that two youth goat rearing groups did not \navail any records for review and they had disintegrated.   \n\u2022 \nThe District did not have titles to its various parcels of land in different parts of the Council.   \n7 \nKyenjojo DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX1.9Bn representing 6% of the budget.", "metadata": {"page": 237, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Further, the entity remained with unspent balance of UGX.3.078Bn representing an absorption \nlevel of 90%. \n\u2022 \nI noted that the District did not implement all the activities as planned. Further the UgIFT projects \nwere partially implemented. \n\u2022 \nUnder UgIFT, I noted delayed construction works at Mparo Seed Secondary School and on works \nto upgrade Myeri and Kyankaramata Health Centre IIs to Health centre IIIs despite availability \nof funds.", "metadata": {"page": 237, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "226 \n \nSN \nLOCAL \nGOVERNMENTS  \nSUMMARY OF KEY FINDINGS \n\u2022 \nUnder YLP, I noted that out of UGX 1.084Bn disbursed; only UGX.0.457Bn has been recovered \nleaving UGX.0.769Bn outstanding. Inspections of two selected groups revealed that out of the \n10, only three members were active and they lacked project sign posts. \n8 \nBundibugyo DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.0.468Bn representing 2%. Further, the entity \nremained with unspent balance of UGX. 1.496Bn representing absorption level of 95%. \n\u2022 \nI noted some planned key deliverables were implemented while others were partially \nimplemented for example UgIFT projects were partially implemented.", "metadata": {"page": 238, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nAdjustment of UGX0.136Bn in the outstanding commitments lacked supporting documents. \n\u2022 \n UGX0.228Bn was charged on expenditure item codes which do not reflect the nature of the \nexpenditure. \n\u2022 \nUnder UgIFT, I noted delayed construction works at Kisubba Seed School, Bupomboli and \nBurondo health Centre. \n\u2022 \nDistrict paid a sum of UGX 52million to two pensioners without supporting personal files. \n\u2022 \nUnder YLP, I noted that Out of UGX.0.694bn disbursed to the groups, only UGX0.111bn had \nbeen recovered leaving a balance of UGX.612million outstanding. \n9 \nKasese MC \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.49 million representing 1%. Further, the", "metadata": {"page": 238, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "entity remained with unspent balance of UGX.1.069Bn representing an absorption level of \n82.8%. \n\u2022 \nI noted that out of the (6) sampled projects under URF, YLP and SFG programme, (4) were fully \nachieved while (2) were partially implemented. \n\u2022 \nUnder URF, I noted poor workmanship on Cathedral and Mugurusi Road. \n\u2022 \nUnder YLP, I noted that out of UGX.61million disbursed to youth interest groups only UGX.30 \nmillion was repaid leaving UGX.31 million outstanding. Further inspections of two selected \nprojects revealed that the chairpersons had disappeared with some of the records, funds, group \nmotorcycles and chairs. \n\u2022 \nThe Municipality did not dispose of 2 vehicles which were deteriorating in council\u2019s yard. \n10 \nFort Portal MC \n \nOpinion \nQualified \n\u2022", "metadata": {"page": 238, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Qualified \n\u2022 \nUGX.1bn expenditure was mischarged by Council during the year.  \n\u2022 \nI noted the Council received UGX.14.717Bn out of UGX.13.413Bn that was budgeted for \nrepresenting an increment of10%. Further, the entity remained with unspent balance of UGX. \n2.521bn representing an absorption level of 83%. \n\u2022 \nUGX. 0.123bn were long outstanding debtors as at year end  \n\u2022 \nUGX 0.216bn deducted as Withholding tax was not remitted to URA by year end. \n\u2022 \nUnder URF, drainage works were still in progress on MT kasenyi road, the project had no sign \nposts, humps and the road had not yet been marked off.  Further, the Council made direct \nprocurements of goods worth UGX.0.457bn without following procurement guidelines for the", "metadata": {"page": 238, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "supply and installation of solar street lights. Also UGX.22million was utilized on Routine \nMechanized Maintenance instead of periodic Maintenance which was contrary to the work plan. \n\u2022 \nUnder YLP, I noted UGX.42million was due from beneficiaries and had not been recovered. \n11 \nBunyangabu DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.0.4Bn representing 2%. Further, the entity \nremained with unspent balance of UGX.0.466Bn representing an absorption level of 97%. \n\u2022 \nI noted some planned key deliverables were partially implemented while others were \nimplemented. For example the upgrading of HCII to III, construction of a seed school, and the \nincomplete construction of the maternity ward were all partially implemented. \n\u2022", "metadata": {"page": 238, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \n The District did not have land titles for its land including the district Headquarters, sub county \nland and all the Health Centres.  \n\u2022 \nUnder UgIFT, I noted delayed construction works to upgrade Kabahango HC II to Health Centre \nIII and to build Kiyombya Seed Secondary school; further Kabahango HC III is being constructed \non land whose ownership is being contested between Bunyangabu District and the title holders.", "metadata": {"page": 238, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "227 \n \nSN \nLOCAL \nGOVERNMENTS  \nSUMMARY OF KEY FINDINGS \n\u2022 \nUnder YLP, I noted a total of UGX 0.140Bn remained outstanding as arrears as at 30.06.19 for \nthe groups financed in 2016/17 & 2017/18 with 33 groups paying less than 50% of amount \nreceived. Further I noted that the district did not remit to BoU a sum of UGX.35 million recovered \nfrom youth and UWEP groups respectively. \n \nGULU BRANCH \n \n1 \nAgago DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.0.413bn representing 1.4%. Further, the \nentity remained with unspent balance of UGX.0.15Bn representing an absorption level of 99.5%.", "metadata": {"page": 239, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nOf the sampled key outputs implemented (UgIFT, URF, Building and Water works programmes) \nI noted that out of the 11 outputs/activities, 8 were fully implemented while 3 were partially \nimplemented.  \n\u2022 \nI observed that UGX.189million was spent on activities that had not been budgeted for. \n\u2022 \nStaff advances worth UGX.23million remained unaccounted for. \n\u2022 \nThere was understaffing of 46% of the approved staff structure of 2,536 positions. \n\u2022 \nConstruction works at Lapono Seed Secondary School and Lapirin Health Centre II under UgIFT \nprogramme were behind.  \n\u2022 \nThe district failed to plan for NUSAF3 project funds thus the noted delayed fund disbursements \nand implementation of sub-projects.  \n\u2022 \nURF field inspection revealed incomplete works on Kabala-Kaket road.  \n\u2022", "metadata": {"page": 239, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nYLP group members did not comply with repayment schedules as 58% was unrecovered out of \nthe expected UGX.512million. \n\u2022 \nThere was delayed release of UWEP funds and recovery challenges with 72% outstanding of the \nexpected UGX.0.520bn. \n2 \nLamwo DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.0.787bn representing 2.7%. Further, the \nentity remained with unspent balance of UGX.0.445bn representing an absorption level of \n98.4%.  \n\u2022 \nOf the Key outputs implemented I sample UgIFT, URF, NUSAF3, YLP and UWEP programme and \nnoted that out of the 6 projects, 4 were fully implemented while 2 were partially implemented.  \n\u2022", "metadata": {"page": 239, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nNUSAF3 was affected by delayed implementation of projects and project assets were not \nproperly managed. \n\u2022 \nUnder UgFIT, construction of Paloga Seed Secondary School had not commenced while Upgrade \nof Katum Health Centre II had works at foundation level and the performance security for the \nproject had expired.  \n\u2022 \nYLP had low recovery with 93% of the expected amount of UGX.0.397bn outstanding and there \nwas delayed transfer of funds to YLP groups. \n\u2022 \nUWEP had recovery challenges with 86% of the expected UGX.0.228bn outstanding for funds \nissued in FY 2016/17 and there was no disbursement of funds to 54 women groups approved in \nFY 2018/2019. \n\u2022 \nI noted non-functioning water sources with low coverage of household latrine and hand washing \nfacilities under water for production programme. \n\u2022", "metadata": {"page": 239, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nThe district is understaffed at 57.5% of the approved structure of 149 positions. \n3 \nAmuru DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.4.143bn representing 16.3%. Further, the \nentity over spent by UGX.0.921Bn.  \n\u2022 \nI noted mischarge of expenditure amounting to UGX.1.396bn. \n\u2022 \nI noted that the Districts key deliverables for implementation were not reported on in the \nstatement of performance such as UgIFT Programme, NUSAF3 project, URF out puts among \nothers.  \n\u2022 \nAdministrative advances worth UGX.0.991bn were paid into Staff personal bank accounts. \n\u2022 \nStaff advances worth UGX.51million remained unaccounted for.", "metadata": {"page": 239, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "228 \n \nSN \nLOCAL \nGOVERNMENTS  \nSUMMARY OF KEY FINDINGS \n\u2022 \nConstruction works under UgIFT at Amuru Seed Secondary School and Otwee Health Centre II \nwere behind schedule.  \n\u2022 \nThere was late disbursement of NUSAF3 project funds hence delayed project implementation. I \nalso noted unacknowledged transfers to groups amounting to UGX.138million and lack of proper \nbook keeping.   \n\u2022 \nURF field inspection revealed poorly maintained roads with bushy road edges, silted culverts and \nfailure to undertake gravel compaction.  \n\u2022 \nYLP had low recovery with 86% outstanding funds of the expected UGX.0.920bn. I noted delayed \ntransfer of funds to YLP groups and irregular transfer of funds to groups with no proper identity \nand business plans. \n\u2022", "metadata": {"page": 240, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nUWEP funds to the tune of UGX.11million were not transferred to 2 women groups. \n4 \nGulu DLG  \n \nOpinion \nUnqualified \n  \n\u2022 \nThere was a shortfall in releases amounting to UGX.0.856Bn representing 3.3%. Further, the \nentity remained with unspent balance of UGX.5.086Bn representing an absorption level of \n84.73%.  \n\u2022 \nThe budgeted donor funding of UGX 0.711bn was unrealistic due to lack of any memorandum \nof understanding with any donor. \n\u2022 \nPayables of UGX.3.105bn relating to sundry creditors/court awards remained outstanding at year \nend. \n\u2022 \nUnder UgIFT, I noted that civil works on Palaro Seed Secondary School had not commenced", "metadata": {"page": 240, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "despite payment of UGX.301,700,578 to the contractor and the land title was not yet secured. \nFurther, UGX.162,932,021 was diverted to the construction of staff house and pit latrines at two \nPrimary Schools. \n\u2022 \nURF field inspection revealed sections of some roads were poorly maintained with insufficient \ngravel compaction, potholes, silted culverts while some burrow pits were not filled. In addition I \nobserved incomplete works on projects.  \n\u2022 \nUnder YLP, I noted low recovery of 22% of advanced funds to the tune of UGX.0.576bn. 16 \nyouth groups had nil deposits from 2015-2018 and some of the supported projects were no \nlonger in existence. \n\u2022 \nUWEP had recovery challenges with 53% outstanding of the expected UGX.0.230bn. No records \nwere held by the group members for the project being implemented. \n\u2022", "metadata": {"page": 240, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nUnder water program, I noted low levels of safe water coverage, low functionality of water \nsources and absence of water user committees. \n5 \nKwania DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.2.038bn representing 9.3%. Further, the \nentity remained with unspent balance of UGX.2.664bn representing an absorption level of 87%.   \n\u2022 \nOut of the 6 sampled outputs from undertaken projects (UgIFT, URF, YLP and UWEP \nprogrammes) i noted that 4 were fully implemented, 1 was partially implemented and 1 was not \nimplemented at all.  \n\u2022 \nUnder UgIFT, I noted that Aduku Seed Secondary School had no land title and construction \nworks were behind schedule with all structures at ring beam level. \n\u2022", "metadata": {"page": 240, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nURF field inspection revealed some poorly maintained and bushy roads while emergency works \nof UGX.21million on Wicere to Akali health centre II had not commenced.  \n\u2022 \nYLP had low recovery of disbursed funds with 91% outstanding of the expected amount of \nUGX.23million and noted one group that was no longer operational. \n\u2022 \nUWEP had low recovery challenges with 29% outstanding of the expected UGX.17.9million. \n\u2022 \nWater for use and production program had nonfunctional water sources and accessibility was \nbelow the district target. \n\u2022 \nThe district was understaffed at 54% of the approved staff structure of 237 positions. \n6 \nKole DLG \n \nOpinion \n\u2022 \nOut of the 100% release of UGX.26.027bn, the entity remained with unspent balance of", "metadata": {"page": 240, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "UGX.0.310Bn representing an absorption level of 98.8%.  \n\u2022 \nUGX.0.294bn was paid from various accounts for activities not provided for in the budget.", "metadata": {"page": 240, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "229 \n \nSN \nLOCAL \nGOVERNMENTS  \nSUMMARY OF KEY FINDINGS \nUnqualified \n\u2022 \nUnder UgIFT, I noted several anomalies i.e. delays in completion of contracts, failure to enforce \ncontracts management, advance payments without bank guarantee and unsupported payments \nwithout engineers\u2019 measurement sheets and certificates. \n\u2022 \nURF field inspections revealed that some road sections were poorly maintained with silted \nculverts and no headwalls, poor drainage, broken culverts and incomplete shoddy works. \n\u2022 \nNUSAF3 funds of UGX.0.922bn were not adequately budgeted for and project implementations \ncontravened procurement guidelines while no proper books were maintained. Inspected \nconstruction works were poorly done and incomplete. \n\u2022 \nUnder UWEP, the district did not make any disbursements to the 45 projects and groups failed", "metadata": {"page": 241, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "to make repayments worth UGX.92M while no proper books of accounts were maintained. \n\u2022 \nYLP records were not availed for audit for period 2013-2018 hence could not confirm extent of \nrepayment. \n\u2022 \nSAGE lacked a payroll update since its inception while beneficiaries don\u2019t access funds on time. \nI further observed inconsistencies in payments that led to over payments. \n\u2022 \nI noted non-functional wells while boreholes and valley dams were not properly maintained. \n\u2022 \nSome procurements were done contrary to the regulations by diverting from evaluation criteria \nand improper use of negotiations. \n\u2022 \nLocal revenue collection of UGX.0.245 was not supported with an updated revenue register and \nunexplained variance of UGX.0.247bn was also noted. \n7 \nOyam DLG \n \nOpinion \nUnqualified \n\u2022", "metadata": {"page": 241, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Unqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.0.994Bn representing 2.5%. Further, the \nentity remained with unspent balance of UGX.0.857Bn representing an absorption level of \n97.8%.  \n\u2022 \nPayables of UGX.3.256bn comprising of creditors at UGX.1.118bn and pension liability of \nUGX.0.793bn remained outstanding at year end. \n\u2022 \nStaff advances worth UGX.32M had duplicated accountabilities and Staff advances worth \nUGX.27M remained unaccounted for. \n\u2022 \nA 4WD Ambulance procured at UGX.240M was not delivered. \n\u2022 \nUGX.25M in form of withholding tax was not deducted for remittance to URA \n\u2022", "metadata": {"page": 241, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \n27% of DDEG funds were spent on purchase of 2 double cabin pickups above the approved rate \nof 15%. \n\u2022 \nI noted irregular cash payments worth UGX.114M out of which UGX.6.8M withholding tax was \nnot deducted. \n\u2022 \nThere was delayed construction works at Aribu HC II with works stalling at ring beam level under \nUgIFT. \n\u2022 \nNUSAF3 was affected by delayed fund disbursements and some projects were incomplete despite \nrelease of all the funds and no proper records were maintained on site. \n\u2022 \nURF field inspection revealed sections of some roads poorly maintained with potholes and bushy \nsides. In addition, I observed incomplete works on projects.  \n\u2022 \nYLP had low recovery with 75% outstanding of the expected amount of UGX.0.542bn. I further", "metadata": {"page": 241, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "noted that the district had not transferred UGX.3.4M to the National Revolving fund A/C in BOU. \n\u2022 \nUWEP had recovery challenges with 74% of funds disbursed outstanding out of the expected \nUGX.0.544bn. \n\u2022 \nI noted non-functional water points and lack of maintenance for the water facilities. \n\u2022 \nSome staff were in acting capacity in excess of 12 months without renewal of appointments. \n\u2022 \nThe district did not have certificates of title for some of its land and noted grounded vehicles \nwith no disposal plan. \n8 \nLira DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX. 1.1836Bn representing 3.1%. Further, the \nentity remained with unspent balance of UGX.1.709Bn representing an absorption level of \n95.45%.", "metadata": {"page": 241, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "230 \n \nSN \nLOCAL \nGOVERNMENTS  \nSUMMARY OF KEY FINDINGS \n\u2022 \nI noted mischarges of expenditure worth UGX.0.144bn. \n\u2022 \nOf the Key outputs implemented, I noted that some of the Districts key deliverables were not \nreported on in the statement of performance such as UgIFT, NUSAF3 project and URF out puts \namong others. \n\u2022 \nUGX.0.257bn were diverted and paid to consolidated fund as a refund for excess releases \nerroneously paid to the district in FY 2017/18. \n\u2022 \nArrears of UGX.4.266bn for salary (UGX.0.265bn) and pension and gratuity (UGX.4bn) remained \noutstanding at year end. \n\u2022 \nThe council utilised 47% of the total local revenue collections towards payment of allowances", "metadata": {"page": 242, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "contrary to the legal provision of 20%. \n\u2022 \nFuel deposits worth UGX.50M remained unaccounted for. \n\u2022 \nA number of district vehicles were grounded and unserviceable hence due for disposal \n\u2022 \nThere was delayed implementation of UgIFT projects as construction works were still on \nfoundation stage. \n\u2022 \nNUSAF3 had inadequate project implementation with 2 of the project vehicles in poor conditions \nand one vehicle grounded. \n\u2022 \nURF field inspection revealed poorly maintained road sections with culvert installation and \nincomplete works on projects.  \n\u2022 \nYLP had low recovery of 23% of the expected amount of UGX.0.520bn. \n\u2022 \nUWEP had recovery challenges with 69% outstanding of the expected UGX.0.227bn and no \nrecords were held by the group members for the project being implemented. \n\u2022", "metadata": {"page": 242, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nThe district had non-functional water points and water user committees. \n\u2022 \nThere were irregularities in the use of force on account in remodeling and refurbishment of \ndistrict cash office. \n9 \nKitgum DLG \n \nOpinion   \nQualified \n\u2022 \nUGX.315million in staff advances was unaccounted for. \n\u2022 \nThere was a shortfall in releases amounting to UGX.2.854bn representing 9.2%. Further, the \nentity over spent by UGX.0.185Bn.  \n\u2022 \nUGX.450million was mischarges of expenditure during the year. \n\u2022 \nOut of the 17 sampled outputs from the various departments (Health, Education, Water and \nworks sectors) i noted that 11 were fully implemented, 4 were partially implemented and 2 were \nnot implemented at all \n\u2022", "metadata": {"page": 242, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nI noted payment for activities worth UGX.202million that were not in the work plan. \n\u2022 \nThere was irregular direct procurement of food items worth UGX.57million for nodding disease \npatients. \n\u2022 \nUnder UgIFT projects, I noted Amida Seed Secondary School had no land title and construction \nworks had not commenced. \n\u2022 \nNUSAF3 had late disbursement of funds while Internal Audit did not audit project accounts. \n\u2022 \nURF field inspection revealed that some roads were poorly maintained with over grown bushes \nand some works remained incomplete. \n\u2022 \nYLP had late disbursement of funds to groups while UGX.47million was not disbursed. I was not \navailed repayment schedules and bank statements for the district revolving fund account for \nfunds disbursed in 2014-2018. \n\u2022", "metadata": {"page": 242, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nUGX.16million for UWEP funds was not disbursed and repayment schedules for FYs 2014-15 and \n2017-18 were not availed. \n\u2022 \nWater for use and production project had non-functional water sources and accessibility was \nbelow the district target. \n10 \nApac DLG \n \nOpinion \n\u2022 \nThere was lack of an explanation and approval from the Accountant general for an opening \nbalance of UGX.1.724bn in the statement of changes in equity as a result of a prior year \nadjustment in receivables.", "metadata": {"page": 242, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "231 \n \nSN \nLOCAL \nGOVERNMENTS  \nSUMMARY OF KEY FINDINGS \nQualified \n\u2022 \nUgFIT programme funds amounting to UGX.389million were diverted to pay rolled over projects \nfor FY 2017/18 and expenditure amounting to UGX.145million remained unaccounted for. \n\u2022 \nI noted mischarge of expenditure amounting to UGX.103million \n\u2022 \nThere was a shortfall in releases amounting to UGX.1.696Bn representing 6%. Further, the entity \nremained with unspent balance of UGX.0.03bn representing an absorption level of 99.89%.  \n\u2022 \nOf the Key outputs implemented I sampled UgIFT, URF, NUSAF 3 and Water works, and noted \nthat out of the 12 projects, 7 were fully implemented while 5 were partially implemented. \n\u2022", "metadata": {"page": 243, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nUGX.2.990bn accumulated Payables remained outstanding at year end. \n\u2022 \nThe district is understaffed at 18% of the approved staff structure of 1,477 positions. \n\u2022 \nUgFIT programme released UGX.530M in excess of the UGX.500M budget for upgrade of Olepek \nHC II to III out of which UGX.389M remained unaccounted for and the site had been abandoned \nwithout completion. \n\u2022 \nNUSAF3 released UGX.3.732bn in excess of the budget of UGX.3.4bn with no supplementary \napprovals and I observed delays in implementation of projects. \n\u2022 \nURF field inspection observed that some roads were poorly maintained with muddy sections.   \n\u2022 \nYLP had low recovery rate with 91% outstanding of the expected amount of UGX.0.784bn \nbetween 2014 to 2017. \n11", "metadata": {"page": 243, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "11 \nApac MC \n \nOpinion \nUnqualified \n\u2022 \nUGX.196.8million was unaccounted for by year end. \n\u2022 \nThere was a shortfall in releases amounting to UGX.1.75bn representing 12%.   \n\u2022 \nStatus review of implementation of planned outputs revealed that UgIFT, URF (Routine \nmechanized maintenance), NUSAF 3, YLP and UWEP were ongoing, 100%, 100%, 74.4% and \n0% respectively.  \n\u2022 \nPension liability of UGX.33.8million was outstanding at year end. \n\u2022 \nUnder UgIFT, the district made an over commitment of UGX.0.414bn in the contract for \nconstruction of Pokot Girls Seed Secondary School and the contractor did not execute a \nperformance security while the school lacks a land title. \n\u2022", "metadata": {"page": 243, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nUnder NUSAF-3, there was delayed disbursement of UGX.2.3Bn to the district and hence there \nwere no funds transferred to the groups.  \n\u2022 \nUnder URF, field inspection revealed some impassable sections of the road. \n\u2022 \nUnder YLP, I noted a recovery rate of only 32.6% of the funds disbursed in FY 2016/2017 and \n2018/2019 and the District failed to transfer UGX.10.7M of the recovered funds to BOU. In \naddition, there was no repayment ledger. \n12 \nPader DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.2.851Bn representing 10.3%. Further, the \nentity remained with unspent balance of UGX.0.722Bn representing an absorption level of 97%.  \n\u2022", "metadata": {"page": 243, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nUnder UgIFT, construction of Ogom Seed Secondary School was not undertaken and works at \nLapu HC II had stalled at beam level despite receipt of funds that were swept back at year end.  \n\u2022 \nNUSAF3 experienced delayed implementation of two projects oit of the sampled five. \n\u2022 \nURF field inspection revealed pending works of swamp filling and culvert installations on Atanga-\nBolo-Lagile road. \n\u2022 \nUnder RTI, there were incomplete works on Ogonyo- Odum of swamp filling and culvert \ninstallations four months after project expected completion date. \n\u2022 \nYLP had low recovery with 93% of disbursed funds outstanding out of the expected collection \nof UGX.574M while group members did not maintain proper books of accounts. \n\u2022 \nUnder UWEP, I noted that 79.6% of UGX.173M advanced remained unrecovered. \n\u2022", "metadata": {"page": 243, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nThe district was affected by low functionality of water sources while safe water coverage for \nsub-counties of Awere, Laguti and Atanga was below the district average.", "metadata": {"page": 243, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "232 \n \nSN \nLOCAL \nGOVERNMENTS  \nSUMMARY OF KEY FINDINGS \n13 \nNwoya DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.0.067Bn representing 0.3%. Further, the \nentity remained with unspent balance of UGX.0.477Bn representing an absorption level of \n97.69%.  \n\u2022 \nOf the sampled key outputs implemented under 4 projects (UgIFT, URF, NUSAF3 and UWEP \nprogramme) i noted that 2 were fully implemented and 2 were partially implemented. \n\u2022 \nThe District had court cases some dating as far back as 2016 and none were disposed in the \nyear under review.  \n\u2022 \nLocal revenue collections amounting to UGX.21million was neither disclosed in Financial", "metadata": {"page": 244, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Statements nor banked to the General Fund Collection Account.  \n\u2022 \nI noted delayed implementation of UgIFT projects at Lungulu Seed Secondary School and Kochi \nLii Health Centre II. \n\u2022 \nNUSAF3 was affected by delayed fund disbursements and there was poor implementation of \nsome projects while project assets were poorly managed. \n\u2022 \nYLP had low recovery of only 39% of the expected amount of UGX.0.460bn and the district had \nnot transferred recovered funds amounting to UGX.99M to the National Revolving fund A/C in \nBOU. \n\u2022 \nUWEP had recovery challenges with 77% outstanding of the expected UGX.0.203bn. \n\u2022 \nI noted non-functional water sources and lack of maintenance due to non-active water source \ncommittees. \n14 \nGulu MC \n \nOpinion  \nUnqualified \n\u2022", "metadata": {"page": 244, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Unqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.21.686bn representing 37.3%. Further, the \nentity remained with unspent balance of UGX.0.474bn representing an absorption level of \n98.6%.  \n\u2022 \nI noted mischarge of expenditure amounting to UGX.49million \n\u2022 \nOf the Key outputs implemented under the three projects (URF, YLP and UWEP), i noted that 1 \nwas fully implemented while 2 were partially implemented. \n\u2022 \nStaff advances to the tune of UGX.6.9million were unaccounted for.  \n\u2022 \nURF field inspection revealed that some roads were poorly maintained with potholes, had un \nfinished drainage and were unmarked.   \n15 \nGulu RRH \n \nOpinion \nQualified \n\u2022", "metadata": {"page": 244, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Qualified \n\u2022 \nAdjustments to the opening net worth in the statement of changes in equity worth \nUGX.31million, UGX.283million and UGX.84million relating to cash and cash equivalents, \npayables and receivables respectively were not supported with proper explanations and \njustification.  \n\u2022 \nThere was a shortfall in releases amounting to UGX.0.457bn representing 4.8%. Further, the \nentity remained with unspent balance of UGX.0.381bn representing an absorption level of \n95.8%.  \n\u2022 \nI noted mischarges of expenditure worth UGX.20million \n\u2022 \nUGX.624million gratuity arrears were outstanding at year end. \n\u2022 \nNTR of UGX.188million was irregularly utilised at source. \n\u2022", "metadata": {"page": 244, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nUGX.42million remained unaccounted for at year end. \n\u2022 \nThe hospital is understaffed with 33% of the positions not filled out of 447 on the structure and \n28 staff had overstayed on probation. \n\u2022 \nThere was lack of a functional hospital board hence no meetings were held. \n\u2022 \nChallenges faced included drug stock outs for essential medicine experienced during the year, \nfailure to maintain temperature records, inadequate air conditioning and non-functional \nincinerator. \n\u2022 \nThere was delayed completion on construction of 2 storied 54 staff unit houses as construction \nworks were still at wall plate.  \n16 \nKitgum MC \n \n\u2022 \nThere was a shortfall in releases amounting to UGX.0.514Bn representing 6%. Further, the entity \nremained with unspent balance of UGX.1.527Bn representing an absorption level of 86.6%.", "metadata": {"page": 244, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "233 \n \nSN \nLOCAL \nGOVERNMENTS  \nSUMMARY OF KEY FINDINGS \nOpinion \nUnqualified \n\u2022 \nI noted mischarge of expenditure amounting to UGX.173million \n\u2022 \nI noted that Council did not report on some of the key deliverables in the statement of \nperformance. \n\u2022 \nThere was delayed implementation of upgrading Pandwong HCII to HCIII with works at walling \nlevel and abandoned under UgIFT project.  \n\u2022 \nUWEP had low recovery of disbursed funds with 61% of the expected amount of UGX.115M \noutstanding while some groups were nonexistent. \n\u2022 \nYLP had low recovery with 88.1% of the expected amount of UGX.0.253bn outstanding while \nsome groups were nonexistent.  \n\u2022", "metadata": {"page": 245, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nI noted excess disbursement of capitation Grants amounting to UGX.17million \n\u2022 \nI noted staffing gaps of 57.5% out of the approved staff structure of 167 positions. \n17 \nOmoro DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.1.974Bn representing 8%. Further, the entity \nremained with unspent balance of UGX.0.689Bn representing an absorption level of 89.5%.  \n\u2022 \nI noted that the district did not fully disclose major programmes key outputs implemented in the \nstatements of performance during the year. \n\u2022 \nUgIFT was affected by delayed implementation of projects while Lakwana Seed School lacked a \nland title. \n\u2022 \nNUSAF3 was affected by delayed fund disbursements, delayed project implementation and poor", "metadata": {"page": 245, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "management of project assets.  \n\u2022 \nURF field inspection revealed some road sections with uninstalled culverts, no headwalls and \nbroken culverts. In addition, I observed incomplete works on projects.  \n\u2022 \nYLP group members did not comply with repayment schedules and no proper books of accounts \nwere maintained. \n\u2022 \nOf the 6 sub-counties, I noted that Bobi at 49.14% and Odek at 45.45% were below the sector \ntarget of 57.65% in implementing Water for production project. \n18 \nAlebtong DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.0.370Bn representing 2%. Further, the entity \nremained with unspent balance of UGX.1.472Bn representing an absorption level of 94%.  \n\u2022", "metadata": {"page": 245, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nOf the Key outputs implemented, I noted that out of 11 projects sampled, 8 were fully \nimplemented, 1 was partially implemented while 2 were not implemented at all.  \n\u2022 \nStaff advances worth UGX.56million remained unaccounted for. \n\u2022 \nPayments worth UGX.28million were not in the budget/work plan for the year. \n\u2022 \nI observed non functionality of Internal Audit as no audit reports were produced during the year \nunder review.  \n\u2022 \nNUSAF3 was affected by delayed fund disbursements.   \n\u2022 \nConstruction works were still ongoing on most of the inspected sites under the UgIFT project \nand Abia Seed Secondary School had untitled land. \n\u2022 \nOn YLP, I noted that monitoring of activities of the youth groups and repayments was not done \nby the District and bank statements for the revolving fund account were not availed. \n\u2022", "metadata": {"page": 245, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nI was not availed with annual situation analysis report for water sources. \n19 \nLira MC  \n \nOpinion \nQualified \n\u2022 \nThere was an unauthorised (by Accountant General) write off of excess depreciation on \nmachinery and equipment of UGX.0.296bn presented in the statement of changes in equity of \nthe financial statements.  \n\u2022 \nI noted mischarge of expenditure amounting to UGX.128million. \n\u2022 \nThere was a shortfall in releases amounting to UGX.20.636bn representing 63%. Further, the \nentity overspent UGX.8.823bn with excess funds being USMID balances from the prior year. \n\u2022 \nI sampled key outputs under URF (roads maintained). Out of the 12 roads inspected, 11 were \nfully implemented and 1 was partially implemented.", "metadata": {"page": 245, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "234 \n \nSN \nLOCAL \nGOVERNMENTS  \nSUMMARY OF KEY FINDINGS \n\u2022 \nIn statement of appropriation account (expenditure by nature) I noted an unapproved \nexpenditure amounting to UGX.2.707bn. \n\u2022 \nStaff advances worth UGX.62million remained unaccounted for. \n\u2022 \nThe municipality is understaffed by 47% out of the 260 approved positions. \n\u2022 \nDuring inspection of URF projects, I observed a section on Okot Ogong Road which was poorly \ndrained due to absence of off shoots. \n\u2022 \nYLP had low recovery with 95% disbursed funds outstanding of the expected UGX.0.131bn. \n\u2022 \nI noted delayed implementation of activities on garbage management as per the Council\u2019s 5-\nyear Development Plan. \n20 \nLira RRH", "metadata": {"page": 246, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Lira RRH \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.0.665bn representing 7.5%. Further, the \nentity remained with unspent balance of UGX.0.05bn representing an absorption level of 99.4%.  \n\u2022 \nI noted that the project for construction of 16-unit staff houses was behind schedule. \n\u2022 \nThe hospital is understaffed by 32% out of the 428 approved positions on the staff structure. \n\u2022 \nShortcomings were noted in the implementation of the provisions in the circular standing \ninstructions on staff performance management. The gaps identified include: No development of \nperformance agreements/targets, no submission of performance appraisal reports, no \ncompletion of Quarterly Performance Reviews and no submission of progress report on \nperformance improvement plans. \n \nHOIMA BRANCH \n \n1", "metadata": {"page": 246, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "1 \nBuliisa DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX. 0.61Bn representing 3.9% of the budget. \nFurther, the entity remained with unspent balance of UGX. 1.09Bn representing an absorption \nlevel of 93%.  \n\u2022 \nMost of the districts key activities were partially implemented. \n\u2022 \nI noted that Kirama Vocational Institute was none functional as at October 2019 receipt of UGX \n163,386,515 from Uganda Wildlife Authority in 2014/15.  \n\u2022 \nOut of the 140 approved staff positions; only 54 (39%) posts   were filled, leaving 86 (61%) \npositions vacant. \n\u2022 \nUnder UgFIT UGX 0.62Bn representing 51% remained unutilised under the upgrade of health", "metadata": {"page": 246, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "centres and works had halted. No contract was awarded and no work was done at the \nconstruction of the seed school despite receiving 100% of the funds.  \n\u2022 \nUnder NUSAF 3 I observed that there were no District Technical Planning Committee (DTPC) \nand District Executive Committee (DEC) meeting minutes approving the 56 district sub projects \ngroups submitted to OPM for funding. Inspection revealed that there were challenges in the \nimplementation of the projects. I also noted that the Community Water Shed community did not \nmaintain proper records. \n\u2022 \nUnder URF, I noted that under mechanized maintenance, the district implemented 22.7km more \nthan planned leading to an over expenditure. Field inspection revealed that there was poor side \ndrainage, washed away culverts, severe potholes, and narrow roads on a number of roads \ninspected. \n\u2022 \nUnder YLP, I noted that for the financial year 2014/2015 and 2015/2016 the district had", "metadata": {"page": 246, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "recovered only UGX.85,104,700 out of the expected total amount due of UGX 339,046,000 \nleaving a balance of UGX.266,638,365. \n\u2022 \nUnder UWEP, I noted that from the financial year 2015/2016 to date, the district had recovered \nonly UGX 45,499,000 (12%) out of the expected total amount due (Interest Exclusive) of UGX \n328,000,000, leaving an outstanding balance of UGX 328,000,000 (Interest Inclusive). Physical \ninspection revealed that there was diversion of funds, poor record keeping. \n\u2022 \nUnder water for use and production UGX 382,819,836 was received for service delivery leading \nto a shortfall of UGX. 127,504,164 which management attributed to budget cuts. \n\u2022 \nUnder capitation grant, I noted that the sampled school received grants from government but \nnever prepared financial statements.", "metadata": {"page": 246, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "235 \n \nSN \nLOCAL \nGOVERNMENTS  \nSUMMARY OF KEY FINDINGS \n2 \nKagadi DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX. 1.54Bn representing 5.12% under release. \nFurther, the entity remained with unspent balance of UGX. 2.907Bn representing an absorption \nlevel of 89.7%.  \n\u2022 \nI noted that while some of the district\u2019s key programmes were fully implemented, others were \nnot fully implemented \n\u2022 \nI noted that domestic arrears to a tune of UGX.18,026,430 was paid out without evidence of \nCouncil approval  \n\u2022 \nUnder URF, for routine manual maintenance i noted that road gangs did not work during quarter", "metadata": {"page": 247, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "4 but were paid UGX. 46,542,000. I also noted excess expenditure of UGX 30,932,000 as a result \nof routine mechanical maintenance of 4km over and above the budgeted for amount.  \n\u2022 \nUnder YLP, I noted that there was no evidence of training of the group before project \nimplementation and there were no basic financial management records. Additionally, one of the \nsampled group\u2019s location could not be traced. \n\u2022 \nUnder UWEP, I noted that one of the sampled groups did not maintain basic financial \nmanagement information and lacked a signpost clearly identifying them.  \n\u2022 \nI noted that Micro procurements worth UGX 10,994,000 of various items were not reported to \nthe Contract Committee contrary to the regulation \n\u2022 \nThe cumulative water situation analysis revealed that on average 30.31% of the water facilities \nwere non-functional. \n\u2022", "metadata": {"page": 247, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nI noted that spares supplied were not recorded in the stores ledgers and no requisition / issue \nvouchers were prepared by the user department to confirm authorization contrary to stores \nregulations \n\u2022 \nI noted the district had staffing gaps of 46% of the approved structure. \n3 \nKiryandongo DLG  \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX. 0.63Bn representing 1.95% of the budget. \nFurther, the entity remained with unspent balance of UGX. 1.108Bn representing an absorption \nlevel of 97%.  \n\u2022 \nIt was observed that some of the planned outputs were not achieved. \n\u2022 \nUnder UgIFT education component I noted that there was no activity implemented during the \nyear following an application for administrative review \n\u2022", "metadata": {"page": 247, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nUnder NUSAF-3 I noted late release of funds to the district and delays by the district to disburse \nthe funds to sub-projects by an average of 71days from the time of receipt of funds. Inspection \nrevealed that the sampled roads were not gravelled, and there were no sign posts. \n\u2022 \nUnder URF I noted incomplete road works on the sampled road. \n\u2022 \nUnder YLP I noted that from the financial year 2014/2015 to date, the district had recovered \nonly UGX.136,481,800 out of the expected total amount due (Interest Exclusive) of \nUGX.517,672,726, leaving an outstanding balance of UGX.376,717,872 (Interest Inclusive). \nAdditionally, the District had not transferred funds amounting to UGX.50,942,679 to the National \nRevolving Fund Account in BoU by 30th June 2019. Inspections revealed that the projects lacked", "metadata": {"page": 247, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "signposts and basic financial management records. \n\u2022 \nUnder capitation grant, I noted that the sampled schools did not prepare financial statements \nfor the grants received totalling to UGX.63,678,150 \n\u2022 \nUnder water for use and consumption I noted that two out of the four contracted bore holes \nwere successfully installed representing 50% performance. \n4 \nHoima DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX. 3.68 Bn representing 14%. Further, the \nentity remained with unspent balance of UGX. 2.083 representing absorption level of 90.8 %.  \n\u2022 \nOut of a sample of planned 11 key outputs including UgIFT, URF, Water, Education, Human \nresource, YLP and UWEP programme, the findings indicate that out of the 11 projects, 6 were \nfully achieved while 3 partially implemented and 2 not implemented", "metadata": {"page": 247, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "236 \n \nSN \nLOCAL \nGOVERNMENTS  \nSUMMARY OF KEY FINDINGS \n\u2022 \nUnder UgIFT, UGX.304,827,034 representing 39% was unutilised in the construction of a seed \nschool. Inspection revealed that the contractor had not constructed hoarding, installed a signpost \nor done engraving. \n\u2022 \nUnder URF, I noted that under routine manual maintenance, 99 Km road network at an estimated \ncost of UGX.13,891,000 was not achieved. Inspections revealed that the road was in a poor \ncondition with over grown vegetation and potholes. Under routine mechanised maintenance, I \nnoted an excess performance of 42 Km at UGX.77,230,000 and inspection revealed that drainage \nworks had been damaged by the road. \n\u2022 \nUnder YLP, I noted that for the financial years 2014/2015 and 2015/16 to date, the district had", "metadata": {"page": 248, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "recovered only UGX.98,471,661 out of the expected total amount due (Interest Exclusive) of \nUGX.370,077,000, leaving an outstanding balance of UGX.271,605,339 (Interest Inclusive). Field \ninspections revealed that the projects lacked sign posts casting doubt on the projects existence \nand lacked basic financial management records relating to community procurement procedures, \nincome and expenditure records. \n\u2022 \nUnder capitation grant, I noted that the sampled school did not prepare financial statements for \nthe grants received totaling to UGX.13,005,260. Additionally, a shortfall of UGX 3,274,740 was \nrealized due to releases that are not dependent on verified enrolment. \n\u2022 \nI noted that DRDIP procurements amounting to UGX.1,601,970,699 were not reported in the \nquarterly reports submitted to the Authority. \n5 \nMasindi MC", "metadata": {"page": 248, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Masindi MC \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX. 1.34Bn representing 12% under release. \nFurther, the entity remained with unspent balance of UGX. 0.012Bn representing an absorption \nlevel of 99.9%.  \n\u2022 \nI noted that some of council\u2019s key deliverables were not fully implemented during the year under \nreview \n\u2022 \nA total of UGX.69,490,402 paid to various officers for implementation of activities remained \nunaccounted for while salary arrears worth UGX 51,664,937 were paid for without supporting \ndocuments.  \n\u2022 \nUnder UgIFT inspections revealed that works were incomplete at the health centre while funds \nmeant for the construction of a seed secondary school were diverted to the construction of a \nstaff house and 2 stance VIP latrine \n\u2022", "metadata": {"page": 248, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nUnder URF, Inspections revealed poor side drainage, lack of sign posts and gullies on sampled \nroads. I also noted that no tarmac was done on some roads under mechanised maintenance. \n\u2022 \nUnder YLP, I noted that from the financial year 2013/2014 to FY 2015/2016, the Municipality \ndisbursed UGX.145,447,318 to YLGs out of which UGX.60,323,900 only had been recovered \nleaving an outstanding balance of UGX.85,123,418 (Interest Inclusive). Additionally, by 30th \nJune, 2019, the Municipality had not transferred funds amounting to UGX 15,087,595 to the \nNational Revolving Fund Account in BoU. Inspections revealed that some groups had \ndisintegrated and delayed re-payment by the groups.  \n\u2022 \nUnder UWEP, I noted that from the financial year 2016/2017 to 2017/18, the Council had", "metadata": {"page": 248, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "recovered only UGX 43,103,300 (31%) out of the expected total amount due of UGX. 99,407,340 \n(Interest Inclusive). In addition, I noted that by 30th June, 2019, the Municipality had not \ntransferred funds amounting to UGX 28,666,800 to the National Revolving Fund Account in BoU. \n\u2022 \nI noted an overpayment of salary and pension to the tune of UGX 43,499,760 and UGX \n27,567,245 respectively. \n\u2022 \nUnder capitation grant, I noted under funding compared to the enrolment. I also noted that \ndetailed budgets for capitation grant and financial statements are not prepared as required.  \n6 \nKakumiro DLG \n \nOpinion \nUnqualified \n\u2022 \nThe entity remained with unspent balance of UGX. 0.391bn representing an absorption level of \n97.8%.", "metadata": {"page": 248, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "97.8%.  \n\u2022 \nI noted that UGX.11,202,000 was paid to settle domestic arrears which were not provided for in \nthe approved budget for the year under review. \n\u2022 \nI noted issues in the implementation of the UGIFT health component. These included incomplete \nworks on the maternity wards and medical waste pit, no provision for 4 stance VIP latrine and", "metadata": {"page": 248, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "237 \n \nSN \nLOCAL \nGOVERNMENTS  \nSUMMARY OF KEY FINDINGS \nshower, and no provision of placenta pits. Under the education component, I noted incomplete \nworks on all structures. \n\u2022 \nUnder URF routine mechanised maintenance, I noted that poor state of the road with poor \ndrainage which created gullies and overgrown vegetation making the road impassable. \n\u2022 \nUnder capitation grant, I noted that the sampled school did not prepare financial statements for \nthe year under review.   \n\u2022 \nUnder YLP, I noted that whereas groups were funded UGX.325,213,000 in FY 2016/17 and FY \n2017/18 , only UGX.92,987,500 (28.6%) had been repaid by end of FY 2018/2019 leaving a", "metadata": {"page": 249, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "balance of UGX.232,243,500 (71.4%) outstanding, while the district had not transferred UGX \n14,282,160 to the National Revolving Fund Collection Account by the end of the financial year. \nOut of the two projects inspected, I noted that there were no book keeping records, no sign \npost, for ease of location of the projects. \n\u2022 \nUnder UWEP I observed that out of UGX. 220,104,402(includes the 5% surcharge) disbursed to \nthe women groups in financial years 2016/2017 and 2017/2018, only UGX. 86,318,700 (39.2%) \nwas recovered by the close of financial year 2018/2019 leaving a balance of UGX. 133,785,702 \n(60.8%) outstanding. Inspection revealed that some had no records and there were no sign \nposts. \n\u2022 \nUnder water for use and consumption, I noted a number of cases where the water facilities", "metadata": {"page": 249, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "inspected were Non-functional. \n7 \nKyankwanzi DLG \n \nOpinion \nUnqualified \n\u2022 \nThe entity remained with unspent balance of UGX. 1.025 representing an absorption level of \n95%.  \n\u2022 \nUnder UgIFT I noted incomplete works on the construction of a seed school at Banamywa Sub \nCounty while the site for construction of MuJunza health centre appeared abandoned. There \nwere also delays in the progress of these projects. \n\u2022 \nUnder URF I noted that section that had been rehabilitated had developed potholes while others \nlacked gravel. \n\u2022 \nUnder YLP, I noted that the district had recovered only UGX UGX.132,943,350 (33%) of the total \nfunds amounting to UGX UGX.400,583,000 that had been disbursed from the financial year", "metadata": {"page": 249, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "2013/2014 to 2015/16.  Inspections revealed delays in the disbursement of funds and the groups \nlacked basic financial management records. \n\u2022 \nUnder UWEP I noted that the entity did not realise any funding and consequently 34 women \ngroups did not receive funding. \n\u2022 \nUnder the capitation grant, I noted that the sampled school did not prepare financial reports for \nthe grants received totalling to UGX.7,589,262. Additionally, the school was underfunded by \nUGX.1,740,738. \n8 \nKibaale DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX. 4.39Bn representing 20.7% under release. \nFurther, the entity remained with unspent balance of UGX. 0.066Bn representing an absorption \nlevel of 99.6%.  \n\u2022", "metadata": {"page": 249, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nI noted that the activities under UgFIT were partially implemented. \n\u2022 \nUnder UgIFT Inspections revealed that there were incomplete works  \n\u2022 \nUnder URF Inspections revealed that there was no provision for drainage channels, culverts and \ngullies and overgrown vegetation \n\u2022 \nUnder Capitation grant, I noted that sampled school did not prepare financial statements for the \nyear under review. \n\u2022 \nUnder YLP I noted that for the financial year 2014/2015 and 2015/2016, the district had \nrecovered UGX.102,084,400 out of the expected total amount due (Interest Exclusive) of \nUGX.222,236,500, leaving an outstanding balance of UGX.128,021,600. \n\u2022 \nUnder UWEP, UGX. 114,242,418 disbursed to the women groups in financial years 2015/2016 \nand 2016/2017, only 62.7% was recovered by the close of financial year 2018/2019.", "metadata": {"page": 249, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "238 \n \nSN \nLOCAL \nGOVERNMENTS  \nSUMMARY OF KEY FINDINGS \n9 \nKiboga DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX. 0.13Bn. Further, the entity remained with \nunspent balance of UGX. 1.282Bn representing an absorption level of 94%.  \n\u2022 \nUnder UgIFT, I noted that the district did not participate in stages of procurement of some \ncontractors since this was done MoH. There was also no evidence of monitoring of progress of \nworks by the Ministry of health or education. An inspection of the site for upgrading Bulaga \nhealth centre revealed that the site had been abandoned which resulted in delayed completion \nof works. I also noted a delay in the construction of Katoma seed school. \n\u2022", "metadata": {"page": 250, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nUnder URF Inspection on selected roads revealed that there was poor contract management \ncharacterised by absence of headwalls, culverts, unprotected culverts, gullies and over grown \nbushes.  \n\u2022 \nI noted some procurements worth UGX. 37,810,600 where the user departments specified the \nrequired brands on the procurement requisition form and the tender document contrary to PPDA \nregulations \n\u2022 \nUnder YLP, I noted that whereas the groups which were funded in 2016/2017 FY were expected \nto have repaid a total amount of UGX. 171,300,000 (Interest exclusive) by close of the financial \nyear 2018/2019, only UGX. 8,795,000 (5%) was repaid leaving a balance of UGX.162, 505,000 \n(95%) outstanding. Inspection revealed that a number of project lacked a signposts, and basic \nfinancial records \n\u2022", "metadata": {"page": 250, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "financial records \n\u2022 \nUnder UWEP, I noted that there were no copies of receipts or BOU acknowledgements and Bank \nstatements to support a total of UGX. 50,540,500 purportedly recovered from the women groups \nsince 2016/17 financial year. \n\u2022 \nUnder capitation grant, two sampled schools did not prepare financial statements for the grants \nreceived totalling to UGX. 10,654,684 as required. Inspections revealed that the school had \ninsufficient facilities. \n\u2022 \nUnder water for use and consumption, I noted that on average 35% of the water facilities were \nnon-functional based on water situation analysis. \n\u2022 \nI noted that the water pump under Kambugu solar powered piped water system was installed in \na road reserve, in addition to absence of a defined demarcated path to the tank \n\u2022 \nI noted a number of weaknesses in the implementation staff performance management", "metadata": {"page": 250, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "initiatives which ranged from failure to submit performance agreement reports in time, absence \nof quarterly performance reviews, failure to develop performance improvement plans.  \n10 \nHoima RRH \n \nOpinion \nQualified \n\u2022 \nI noted that a negative adjustment of UGX 79,840,152 was made to the opening balances of \n2018/2019 in the reconciliation of movement of cash on page 11, as well as an asset write off \nin the statement of financial position which was not supported. \n\u2022 \nThere was a shortfall in releases amounting to UGX. 0.37Bn representing 3.95% under release. \nFurther, the entity remained with unspent balance of UGX. 1.032Bn representing an absorption \nlevel of 89%.  \n\u2022 \nWhereas some planned activities were fully completed, I noted some key outputs which were \nnot fully achieved. \n\u2022", "metadata": {"page": 250, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nI noted that the entity received off budget financing worth UGX.671,005,085 which was not \nrecognised as revenue for the year under review.  \n\u2022 \nI noted that domestic arrears worth UGX 85,501,167 were rejected due to lack of supporting \ndocuments. \n\u2022 \nI noted that under budgeting for domestic arrears to a tune of UGX 195,080,167 \n\u2022 \nThe hospital has an approved staff structure of 421 staff but only 338 are filled leaving a staffing \ngap of 83 positions (20%). \n\u2022 \nI noted that a consultant was appointed by the contracts committee after the date of contract \naward.  \n\u2022 \nI noted that the hospital did not appoint contract managers for all the contracts awarded during \nthe year. There were also a number of missing procurement documents on the various files.", "metadata": {"page": 250, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "239 \n \nSN \nLOCAL \nGOVERNMENTS  \nSUMMARY OF KEY FINDINGS \n\u2022 \nI noted that there was a delay in the contract for the construction of the perimeter fence of the \nhospital.  \n11 \nMasindi DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX. 2.51Bn representing 8.9% under release. \nFurther, the entity remained with unspent balance of UGX 0.107representing an absorption level \nof 99.6%.  \n\u2022 \nI noted that some of the District\u2019s key outputs were not fully implemented. \n\u2022 \nUnder NUSAF 3 I noted that the project was not audited by Internal Audit during the year. I also \nnoted that the District didn\u2019t maintain an excel-based Project Tracker to capture and track project \ntransactions", "metadata": {"page": 251, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "transactions \n\u2022 \nUnder URF, I noted that there was an excess expenditure under mechanised maintenance. \nInspections on sampled roads revealed that only 17km out of the planned 24 km were \nmaintained,  \n\u2022 \nUnder YLP I noted that from for the financial year 2014/2015 to 2015/2016, the District had \nrecovered only UGX.189,212,100 out of the expected total amount due. \n\u2022 \nUnder capitation grant, based on the enrolment, the sampled school received only UGX. \n16,401,455, during the year instead of UGX 20,880,000 leading to a shortfall of UGX. 4,478,545. \nThese schools did not prepare financial statements as required. \n12 \nKikuube DLG \n \nOpinion \nUnqualified \n\u2022", "metadata": {"page": 251, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Unqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX. 0.39Bn representing 1.97% under release. \nFurther, the entity remained with unspent balance of UGX. 2.987Bn representing an absorption \nlevel of 85%.  \n\u2022 \nI noted that out of the 13 projects inspected, eight (8) were fully achieved, while five (5) were \npartially implemented. \n\u2022 \nI noted that there was a no evidence of council approval of a revision on the budget. \n\u2022 \nUnder UgIFT Inspections revealed that the works were not complete on some of the projects \nundertaken. \n\u2022 \nUnder YLP I noted that the sampled groups lacked signposts and basic financial management \nrecords. The groups also did not have copies of the financing agreement to guide them on \nrepayment. \n\u2022 \nUnder capitation grant I noted that the sampled school did not prepare financial statements for", "metadata": {"page": 251, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "the grants received totalling to UGX.15, 068,001. I also noted a funding shortfall of UGX \n8,001,259 based on the current enrolment. \n\u2022 \nI noted that the procurement process for contracts worth UGX.660,733,841 were not undertaken \nin strict compliance with the PPDA laws. \n13 \nHoima MC \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX. 0.52Bn representing 2.27% under lease. \nFurther, the entity overspent by UGX.10.317Bn representing an absorption level of 146%.  \n\u2022 \nI noted that out of the planned 10 projects, 6 were fully implemented, 3 were partially \nimplemented and 1 not implemented. \n\u2022 \nUnder UgIFT, I noted that the Municipality failed to spend UGX.283,840,290 and this was", "metadata": {"page": 251, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "returned to the UCF. Inspections revealed that the project implementation was not only behind \nschedule but lacked signposts, and works were incomplete. \n\u2022 \nUnder URF, I noted through inspections that sections of some roads were, impassable and some \nworks were not yet complete. \n\u2022 \nUnder YLP, I noted that whereas the groups funded in 2016/2017 FY were expected to have \nrepaid a total of UGX. 113,087,612 (Interest exclusive) by close of the financial year 2018/2019, \nonly UGX. 40,553,000 (36%) was repaid leaving a balance of UGX. 76,161,343 (64%) \noutstanding. Inspection also revealed that the sampled groups did not maintain basic financial \nmanagement records, no register of assets and one group had changed business from what it \nhad originally applied for. \n\u2022 \nUnder UWEP, I noted the municipality neither maintained copies of receipts nor BOU", "metadata": {"page": 251, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "acknowledgements and Bank statements to reconcile with a total of UGX. 1,000,000 purportedly \nrecovered from the women groups since 2016/17 financial year. Inspections revealed that there", "metadata": {"page": 251, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "240 \n \nSN \nLOCAL \nGOVERNMENTS  \nSUMMARY OF KEY FINDINGS \nwas no signpost for the groups and no evidence was availed for remittance of collections to the \nrevolving fund account. \n\u2022 \nUnder capitation grant, I noted that the two schools sampled did not prepare financial statements \nfor the grants received totalling to UGX.20,902,548 \n\u2022 \nI noted that procurements worth UGX. 95,549,911 were awarded to non-compliant firms \ncontrary to the PPDA regulatory framework. \n \nJINJA BRANCH \n \n1 \nBugiri DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.2.08bn representing 6%, further analysis", "metadata": {"page": 252, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "revealed that UGX.0.255bn remained unspent by the entity representing an absorption level of \n99%. \n\u2022 \nOut of the 9 District\u2019s major outputs, 8 (89%) were implemented and 1 (11%) output was \npartially implemented. \n\u2022 \nUGX. 0.045bn was claimed to have been stolen from an Accounts Assistant/Cahier. \n\u2022 \nI noted eight (8) pending court cases against the District being handled by the solicitor general \nbased in Jinja. \n\u2022 \nUnder URF, the District unrealistically budgeted for undertaking works on 72km of roads using \nUGX.0.655bn instead of UGX.1.944bn as per the URF guidelines. Consequently, I noted that only \n15km out of 24km of Naluwerere-Muwayo road was shaped and only 1 culvert had been installed", "metadata": {"page": 252, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "instead of the 9. Further, only swamp filling had been done for a distance of 0.5km out of the \nplanned 6.2km Bufunda-Kayago. \n\u2022 \nUnder UgIFT, I noted delayed execution on Iwemba Seed Secondary School construction works \ndespite receipt of UGX 1.1bn during the F/Y 2018/19 for the programme. \n\u2022 \nUnder YLP, I noted a recovery rate of only 21% of the funds disbursed in FY 2013/2014 to \n2017/2018. Besides one youth groups received project funds which were shared amongst group \nmembers and another group of 12 members had remained with only seven active members \nwithout any financial records in place. \n\u2022 \nUnder UWEP fund, I noted that from the financial year 2016/2017 to date, the district had not \nrecovered a balance of UGX. 0.63bn (64%) out of UGX 0.098bn due for recovery.  \n2", "metadata": {"page": 252, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "2 \nJinja RRH \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX. 0.255bn representing 2% of budgeted \nrevenue. Further analysis revealed that UGX.1.324bn remained unspent representing 89% \nabsorption rate. \n\u2022 \nFunds to the tune of UGX.0.299bn were diverted from the activities on which they were budgeted \nand spent on other activities without obtaining the necessary approvals. \n\u2022 \nUGX. 0.134bn local revenue funds were spent at source without approval after withdrawal from \nthe Collection Account. \n\u2022 \nThe entity failed to remit local service tax amounting to UGX.19,629,630. Analysis revealed that \nthese funds were spent and not accounted for. \n\u2022 \nThe Hospital lacked land titles for the land it occupies on Nile Avenue, Nalufenya Road Gabula", "metadata": {"page": 252, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Land and Nile Garden. \n\u2022 \nOut of 421 approved positions on the staff structure, 69 (16%) posts were vacant and these \nincluded key positions of senior consultant surgery; consultant pathology, consultant physician, \nconsultant psychiatry, consultant anaesthesiologist, public clinical officer, laboratory \ntechnologist, senior principal nursing officer, and dental technologist. \n\u2022 \nThe entity failed to remit tax in form of PAYE deducted from staff amounting to UGX. 20,446,280. \n\u2022 \nI noted that the entity undertook unplanned procurements contracts worth UGX.0.115bn which \nwere not in the consolidated annual procurement work plan. \n\u2022 \nShortcomings were noted in the implementation of the provisions in the circular standing \ninstructions on staff performance management. The gaps identified include non-completion of \nPerformance Agreements, no quarterly reviews undertaken, failure to fill annual performance \nplans, lack of mechanism to monitor staff attendance and failure to undertake administrative \ninvestigations.", "metadata": {"page": 252, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "241 \n \nSN \nLOCAL \nGOVERNMENTS  \nSUMMARY OF KEY FINDINGS \n3 \nBugiri MC \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX. 0.435bn representing 8%. Further analysis \nrevealed that UGX. 0.073bn remained unspent by the entity representing an absorption level of \n99%. \n\u2022 \nThe Municipal Council has accumulated payables amounting to UGX. 0.686bn. \n\u2022 \nUnder UgIFT implementation; Council partially implemented the upgrade of Bugiri Town Council \nHealth Centre II to HC III due to un-utilised funds worth UGX.68,470,000. \n\u2022 \nUnder the implementation of URF; I noted challenges of high volume of water coupled with poor", "metadata": {"page": 253, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "garbage disposal leading to silting of drainage channels, inadequate funds, Staffing constraints \nin the department leading and roads slipping out of maintenance realm thus need for \nrehabilitation.  \n\u2022 \nUnder YLP implementation; I noted that from the financial year 2016/2017 to date, Council had \nrecovered only UGX.0.149bn leaving an unrecovered amount of UGX. 0.110bn representing \n(74.2%). \n\u2022 \nUnder UWEP; I noted that from the financial year 2016/2017 to date, the Municipal Council had \nrecovered UGX39,863,100 (52.5%) out of the expected total amount due of UGX. 75,968,667 \nleaving an unrecovered balance amount of UGX 36,105,567 (47.5%). \n4 \nKamuli DLG \n \nOpinion \nUnqualified \n\u2022", "metadata": {"page": 253, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Unqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX. 3.648bn representing (0.9%). \n\u2022 \nOut of the 15 major District\u2019s outputs, 12 outputs representing 80% were fully implemented, 2 \noutputs representing 7% were partially implemented and one output representing 3% was not \nimplemented. \n\u2022 \nAccumulated verified payables of UGX. 1.514bn remained outstanding at year end. \n\u2022 \nOut of 4,147 approved staff positions in the structure, 1,038 (25%) posts were vacant and the \nDistrict Engineer had been holding the position on assignment of duty for 10 years. \n\u2022 \nI noted that the terms of the four members of the LGPAC had expired on 8th September, 2018 \nand no replacement had been made 14 months after the expiry. \n\u2022 \nThe District had a shortage of 144kms worked on from the planned 645km of roads in financial", "metadata": {"page": 253, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "2017/2018 in the different categories at a cost of UGX. 0.906 leading to an under performance \nof 22%. \n\u2022 \nI noted over payment of UGX 1,078,406 in salaries. \n\u2022 \nUnder UgIFT, The District received UGX. 1.601bn but only utilised 42% for the construction of \nKitayunjwa Seed School and Kagumba Health centre. \n\u2022 \nUnder URF, I noted that the roads committee only sat twice in the year under review out of the \nrequired 4 sittings in a year. \n\u2022 \nUnder YLP, the district failed to recover an outstanding balance of UGX. 0.726bn and out of the \n188 groups that were funded, 22 (12%) groups that had received UGX.0.129bn over the years, \nhad collapsed. \n\u2022", "metadata": {"page": 253, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "had collapsed. \n\u2022 \nUnder UWEP, the District failed to recover UGX. 37,266,400 (62%) of the amounts due. \n\u2022 \nUnder the Implementation of Water for Production and Use, I noted that 2 (20%) of the valley \ndams were non-functional. I further noted that although most of the valley tanks were functional, \nthey were heavily silted, bushy, had either dilapidated or had no water troughs and other \naccessories. \n\u2022 \nUnder UPE Capitation Grant, I noted that UGX 1.004bn was required for 100,455 pupils at a rate \nof UGX 10,000 per pupil, however, only UGX. 0.802bn was budgeted and disbursed resulting in \na variance of UGX. 0.202bn. \n\u2022 \nI noted Shortage of Medical equipment at Kamuli Hospital. \n5 \nIganga DLG", "metadata": {"page": 253, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Opinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.0.259bn representing (7%), Further analysis \nrevealed that UGX.1.674bn remained unspent by the entity representing an absorption level of \n95%.", "metadata": {"page": 253, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "242 \n \nSN \nLOCAL \nGOVERNMENTS  \nSUMMARY OF KEY FINDINGS \n\u2022 \nThe District fully implemented all planned outputs save for the renovation of adult learning \ncentre. Out of the 6 learning centres planned, only one was renovated and one partial \nconstruction. \n\u2022 \nI noted that out of 6 sampled recommendations on District projects by the monitoring and \nsupervision teams, 3 (50%) recommendations aimed at achieving the planned outputs were not \nimplemented, 2 (33%) were partially implemented and only one was  fully implemented. \n\u2022 \nAccumulated receivables to a tune of UGX.1.82bn were not collected at year end. \n\u2022 \nThe entity has five (5) pending and on-going court cases with contingent awards against it \ntotalling to a tune of UGX 3.832bn. \n\u2022", "metadata": {"page": 254, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nOut of the 2,357 approved staff structure, 243 (10%) posts were vacant and officers in key \npositions including that of District Engineer were all in acting positions. \n\u2022 \nThe entity did not dispose of assets including old pick-ups, motor cycles among others as per \nthe Board of Survey recommendation of 2017. \n\u2022 \nI noted that out of 1,525 teachers in the 99 primary schools, only 154 (10%) were \naccommodated at the schools leaving 1,371 (90%) teachers without accommodation. \n\u2022 \nI noted lack of wards in all 5 health-centre III\u2019s sampled. I also noted that out of the 511 staff \nin the various Health Centres across the district only 15% staff members were accommodated \nleaving 85% staff without accommodation. \n\u2022 \nUnder the UgIFT implementation, I noted delayed construction of Nawanyingi Seed Secondary", "metadata": {"page": 254, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "which was still at the foundation level despite receipt of UGX. 0.535bn during the year for the \nconstruction. \n\u2022 \nUnder YLP implementation, I noted low recovery of funds at 19% with an outstanding balance \nof UGX. 223,204,300. \n\u2022 \nUnder UWEP implementation, I noted low recovery rate of 9% funds disbursed out of the \nexpected UGX. 0.237bn. \n\u2022 \nUnder Implementation of Water for Production and Use, I noted that 22 (3%) out of 763 waters \nsources were not functional due to lack of proper maintenance. \n6 \nJinja DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.0.303bn representing 0.7%. Further analysis \nrevealed that UGX.2.427bn remained unspent by the entity representing an absorption level of", "metadata": {"page": 254, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "94.4 %. \n\u2022 \nOut of the 9 major District\u2019s outputs, 7 outputs representing 78% were fully implemented and 2 \noutputs representing 22% outputs were partially implemented. \n\u2022 \nAccumulated verified payables amounting to UGX.1.140bn remained unsettled at year end. \n\u2022 \nOut of 2,599 posts in staff structure, 299(12%) posts were vacant and officers in key positions \nincluding that of District Engineer were all in acting positions. \n\u2022 \nI noted unrealistic budgeting to undertake periodic maintenance of six (06) roads measuring \n30.6 km at UGX. 0.135bn instead of UGX. 0.826bn. I also noted late release of 1st quarter funds \nin the month of September resulting to delayed implementation. \n\u2022 \nUnder UgIFT, there was delayed procurement of the contractor for the construction of the School", "metadata": {"page": 254, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "leading to delays in start of works for 1 month and failure to absorb all available funds worth \nUGX. 0.800bn. \n\u2022 \nUnder the YLP, the District failed to recover funds amounting to UGX. 0.968bn representing \n(84%) of amount due. Further, two sampled groups of Butiki Matala piggery and Kagoma central \npiggery were no longer existent. \n\u2022 \nUnder UWEP, the District failed to recover funds amounting to UGX. 0.174bn representing \n(63%). \n\u2022 \nUnder water for production and use, the entity planned to construct 12 boreholes but only \nmanaged to construct 10.", "metadata": {"page": 254, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "243 \n \nSN \nLOCAL \nGOVERNMENTS  \nSUMMARY OF KEY FINDINGS \n7 \nMayuge DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.2.664bn representing 0.7%, Further analysis \nrevealed that UGX.2.002bn remained unspent by the entity representing an absorption level of \n94%. \n\u2022 \nI noted that out of the 7 major District outputs, 5 outputs representing 71% were implemented \nand 2 outputs representing 29% were partially implemented. \n\u2022 \nAccumulated payables amounting to UGX. 1.088bn remained outstanding at year end. \n\u2022 \nout of 473 positions in the staff structure, 88 positions were vacant and these included key \npositions like Principal Human resource, Principal Finance Officer, Senior Planner, Civil", "metadata": {"page": 255, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Engineering (Water), and primary Head teachers. \n\u2022 \nUnder UgIFT, there was delayed implementation for upgrading of Jagusi and Busaala Health \nCentre II\u2019s and construction of Mpungwe seed school due to underutilization of funds received \n\u2022 \nUnder URF, there was delayed release of funds with warrants always coming in the second \nmonth of every quarter and the District lacked the vital equipment like excavator, low bed, bull \ndozer and back hoe. \n\u2022 \nUnder YLP, the entity failed to recover funds to a tune of UGX.0.9bn representing 75% of \nadvanced funds. Out of 236 groups funded, 68 groups that had received UGX 0.528bn over the \nyears had collapsed. \n\u2022 \nUnder UWEP, 11 approved groups were not funded in FY 2018/19 due to shortfall in funding. \n8 \nBugweri DLG  \n \nOpinion", "metadata": {"page": 255, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Opinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.0.589bn representing 3%, Further analysis \nrevealed that UGX.2.159bn remained unspent by the entity representing an absorption level of \n86%. \n\u2022 \nI noted that out of the 11 major District outputs, 8 (62%) were fully implemented and 3 (38%) \noutputs were partially implemented. \n\u2022 \nThe entity has accumulated payables to a tune of UGX.1.133bn. \n\u2022 \nUnder UgIFT, there was delayed execution for the construction of Naigomba Seed Secondary \nSchool and the upgrade of Nawangisa Health Centre II to a Health Centre III due to failure to \nutilise available funds. \n\u2022 \nUnder the URF, there were shoddy works i.e. lack of water galleys, no offshoots, over grown", "metadata": {"page": 255, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "grass and developed water gulley on road sections. I also noted that the district road committee \nonly met twice out of the required 4 sittings in a year and entity lacks proper road equipment. \n\u2022 \nUnder YLP the entity failed to recover funds amounting to UGX.0.190bn representing 74% of \ntotal funds due for recovery. \n\u2022 \nUnder UWEP, the entity has a low recovery rate of 5% out of the expected total amount due of \nUGX. 46,907,000. \n\u2022 \nUnder Implementation of Water for Production and Use, 30 water sources representing (6.9%) \nout of 434 were not functional due to lack of proper maintenance. \n\u2022 \nThe District did not have land titles for most of its land including schools and health centres. I \nfurther noted that 9 acres of the district land was given to Kaziba family when the District was \nstill under Iganga district local government. \n\u2022", "metadata": {"page": 255, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nI noted that natural resources especially wetland and forests in the District had been encroached \non by un-licensed people who are carrying out illegal activities. \n\u2022 \nI noted shortcomings in the performance of the District physical planning committee i.e. the \nAccounting Officer appointed ten (10) members  instead of the required thirteen (13) members, \nthree (3) of the ten (10) members appointed were not meant to be part of the committee, with \nthe exception of holding one meeting, Committee did not perform the rest of its functions and \nthe activities of the committee were neither budgeted for nor funded. \n9 \nKaliro DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.2.166bn representing 8% of budgeted \nrevenue. Further analysis revealed that UGX.0.319bn remained unspent representing 98.7% \nabsorption rate. \nabsorption rate.", "metadata": {"page": 255, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "244 \n \nSN \nLOCAL \nGOVERNMENTS  \nSUMMARY OF KEY FINDINGS \n\u2022 \nI noted that out of the 8 major District outputs, 7 outputs representing 87.5% were fully \nimplemented and 1 (12.5%) output was partially implemented. \n\u2022 \nPayables amounting to UGX1.264bn were outstanding at year end. \n\u2022 \nOut of 1,609 approved positions in the staff structure, 257 (16%) posts were vacant. \n\u2022 \nUnder UgIFT, I noted delayed upgrading of Budomero and Nawampiti Health Centre IIs as \nevidenced by the incomplete on inspection one month beyond the expected completion date.  \n\u2022 \nUnder URF, I noted deteriorating state of roads worked on during the period i.e. broken down \ninstalled culvert line, installed culvert lines without headwalls, dumped culverts of 900mm lying", "metadata": {"page": 256, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "idle in the bush, narrow carriage way with bushy shoulders and poor road compaction. \n\u2022 \nUnder the implementation of YLP, the entity failed to recover funds amounting to UGX. 0.353bn \nrepresenting (80%) of total amount due for recovery.  I noted that two projects had been \nabandoned in the first year of operation were no longer in existence. \n\u2022 \nUnder UWEP, I noted that the entity failed to recover funds amounting to UGX. 65,174,250 \nrepresenting (76%) of total amount due for recovery. \n\u2022 \nUnder Water for Production and Use, Out of the 603 villages in the District, only 466 (77%)  had \naccess to safe drinking water leaving 137 (23%) without access to deep boreholes with hand \npumps, Shallow wells with pumps, protected springs and rain water tanks. \n10 \nJinja MC \n \nOpinion \nUnqualified \n\u2022", "metadata": {"page": 256, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Unqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX. 0.0096bn representing (0.05%), Further \nanalysis revealed that UGX. 0.599bn remained unspent by the entity representing an absorption \nlevel of (94%). \n\u2022 \nOut of the 13 major council outputs, 11 outputs representing 85% were fully implemented and \n2 outputs representing 15% were partially implemented. \n\u2022 \nExpenditure totalling UGX. 0.306bn was mischarged through wrong coding. \n\u2022 \nAccumulated payables amounting to UGX. 1.198bn remained outstanding at year end. \n\u2022 \nUnder UgIFT, the entity delayed the upgrading of Kimaka H/C II at a cost of UGX. 0.5bn despite \navailability of all funds.  \n\u2022 \nThere were delays at evaluation stage in three (3) procurements i.e. Construction of a 4", "metadata": {"page": 256, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "classroom block, Completion of a 2- science room block and electrical installation works,  and \nSupply and delivery of approved road lime. \n\u2022 \nUnder YLP, the District failed to recover funds due amounting to UGX. 182,944,017 (71%). \n11 \nNamayingo DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.0.636bn representing 9% of budgeted \nrevenue. Further analysis revealed that UGX. 0.376bn remained unspent representing 98% \nabsorption rate. \n\u2022 \nI noted that out of 11 outputs, 7 outputs representing 64% were fully implemented and 4 (36%) \nwere partially implemented. \n\u2022 \nUGX.1.204bn accumulated payables remained outstanding at year end. \n\u2022", "metadata": {"page": 256, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nOut of 1,626 approved positions in the staff structure, 267 posts were vacant representing 16% \nand key positions including that of District Engineer were all in acting capacity. \n\u2022 \nUnder UgIFT, I noted delayed execution of upgrading of Lolwe Health Centre II whose works \nwere still on-going three (3) months after the expected completion date. \n\u2022 \nUnder URF implementation, I noted poor state of roads worked on during the period.  \n\u2022 \nUnder YLP, I sampled two groups and both projects were abandoned and were no longer in \nexistence. \n\u2022 \nUnder UWEP, I inspected two projects and noted that one Group had repaid only UGX.600,000 \nout of UGX.4,770,000 and the project was failing. Another Group Project had repaid only \nUGX.2,341,100 out of UGX. 5,000,000 for Goat rearing and were faced with theft threats. \n\u2022", "metadata": {"page": 256, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nUnder the Implementation of Water for Production and Use, I noted that 125 (16%) water \nsources out of 784 were not functional due to lack of proper maintenance.", "metadata": {"page": 256, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "245 \n \nSN \nLOCAL \nGOVERNMENTS  \nSUMMARY OF KEY FINDINGS \n12 \nLuuka DLG \n \nOpinion \nUnqualified \n\u2022 \nI noted that out of the sampled 8 major Council outputs, 7 (87%) were fully implemented and \n1 (13%) output was partially implemented. \n\u2022 \nThe District had accumulated payables of UGX.0.974bn. \n\u2022 \nOut of 1,542 approved position in staff structure, 364 (24%) posts were vacant. \n\u2022 \nUnder UgIFT, I noted incomplete execution of works for the upgrade of Bukedi Health Centre II \nto Health Centre III despite extension of three months.  \n\u2022 \nUnder URF Implementation; I noted that the works undertaken under routine manual \nmaintenance and routine mechanised maintenance were shoddy with road deterioration and", "metadata": {"page": 257, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "developed potholes. \n\u2022 \nUnder YLP; I noted that the entity failed to recover funds amounting to UGX.0.344bn \nrepresenting (88%) of amount due for recovery. I noted that one group received UGX.7,000,000 \nand only UGX.150,000 had been recovered but the project was no longer in existence. \n\u2022 \nUnder UWEP; I noted low recovery rate of funds disbursed with an outstanding amount of \nUGX.0.124bn.  \n13 \nNamutumba DLG \n \nOpinion \nUnqualified \n\u2022 \nI noted that out of the 8 major District outputs, 4 outputs representing 50% were fully \nimplemented while the other 4 (50%) outputs were partially implemented. \n\u2022 \nThe entity has (08) pending and on-going court cases, some dating as far back as 2012. \n\u2022", "metadata": {"page": 257, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nUnder UgIFT, there was delayed execution for upgrading of Kagulu Health Centre II and \nconstruction of Namutumba seed school. The works were just on walling for both projects due \nto underutilisation of funds. \n\u2022 \nUnder YLP, the entity failed to recover funds amounting to UGX. 0.389bn representing 96.5% of \nthe amount due for recovery from the groups. Out of the 205 groups funded 110 54% groups \nthat had received UGX. 0.595bn over the years collapsed and are no longer existent. \n\u2022 \nUnder Implementation Of Water For Production I noted that out of 676 water infrastructure in \nthe district, 131(19%) water points were not functional due to lack of proper maintenance. \n14 \nBuyende DLG \n \nOpinion \nUnqualified \n\u2022", "metadata": {"page": 257, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Unqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.0.539bn representing (3%), Further analysis \nrevealed that UGX.0.82bn remained unspent by the entity representing an absorption level of \n96%. \n\u2022 \nOut of the 7 District\u2019s major outputs, 2 outputs representing (29%) were fully implemented, 2 \noutputs representing (29%) were partially implemented and 3 representing (43%) were not \nimplemented at all. \n\u2022 \nThe entity\u2019s receivables increased by 88% from UGX.1.041bn to UGX.1.955bn by end of June \n2019. \n\u2022 \nThe entity failed to collect UGX.0.027bn of tendered revenue sources from contractors resulting \ninto a (30%) shortfall. \n\u2022", "metadata": {"page": 257, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nOut of 629 staff posts of the structure, 277 (44%) were vacant and key positions including the \nDeputy Chief Administrative Officer and District Engineer were all in acting positions. \n\u2022 \n65 pieces land under the District jurisdiction in Sub Counties and health centres did not have \ntitles and all the land where educational institutions are located was not included in the register \nof land. Further, I noted that management did not dispose off motorcycles recommended for \ndisposal by Board of Survey in the previous year. \n\u2022 \nUnder UPE performance ,I noted that 38% of 12,626 pupils that sat for PLE in the previous three \nyears (2016,2017 & 2018) did not qualify to join either secondary or tertiary institutions. \nInspections at Butaaswa and Kigweri Primary Schools revealed inadequate desk pupil ratio, \nlatrine Pupil ratio and 18 teachers without accommodation. \n\u2022", "metadata": {"page": 257, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nUnder UgIFT, UGX 0.019bn was erroneously paid to a VAT exempted contractor as VAT and the \nworks execution had delayed. \n\u2022 \nUnder URF, the entity did not maintain sideways on Bulondo\u2013Mango road measuring 20.5 km \nand the roads and works committee only sat twice in the year under review out of the required \n4 sittings.", "metadata": {"page": 257, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "246 \n \nSN \nLOCAL \nGOVERNMENTS  \nSUMMARY OF KEY FINDINGS \n\u2022 \nUnder YLP, the District failed to recover 78% of funds from groups amounting to UGX.0.436bn \nrepresenting. Inspection of two sampled groups revealed lack of group file and change of project \nwithout approval from the District Technical Committee. \n\u2022 \nUnder UWEP, the District failed to recover 94% of funds worth UGX. 0.384bn from the expected \nUGX. 0.378bn (interest exclusive). \n\u2022 \nUnder Water for Production, I noted that 153 water sources/water points out of the 1,275 in \ndifferent parts of the district were non-functional representing 2.6% and the water coverage \nwas inadequate at 44.3%. \n\u2022", "metadata": {"page": 258, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nI noted inconsistences in IPPS and IFMS payment files with over payments of UGX. 0.049bn and \nunderpayment of UGX. 0.197bn. I also noted under and over remittance of statutory and other \ndeductions including local service tax, PAYE, Uganda Consumers and Lenders Association and \nUganda National Teachers Union. \n\u2022 \nI noted an average delay of 10 weeks in release of UPE funds to schools contrary to the one \nweek requirement by guidelines. \n15 \nIganga MC \n \nOpinion \nUnqualified \n\u2022 \nUGX. 0.473bn remained unspent by the entity representing an absorption level of 93%. \n\u2022 \nI noted that out of the 23 major Council outputs, 16 (70%) were implemented and 7 (30%) \noutputs were not implemented. \n\u2022", "metadata": {"page": 258, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nThe Municipal Council had accumulated verified payables amounting to UGX.0.713bn. \n\u2022 \nOut of 131 approved positions in the staff structure, 42 (32%) posts were vacant and as a result \nkey positions including that of Municipal Council Engineer were in acting positions. \n\u2022 \nUnder URF, I noted that the entity has deteriorating roads including those worked on during the \nperiod due to poor drainage and broken culvert lines. \n\u2022 \nUnder the YLP, I noted that from the financial year 2014/2015 to 2015/16, Council had recovered \nonly UGX. 21,262,666 (15%) out of the expected total amount due (Interest Exclusive) of \nUGX.0.141bn leaving an outstanding balance of UGX.0.130bn (85%). I noted that one group \ndisintegrated and the project was no longer in existence. \n16 \nNjeru MC", "metadata": {"page": 258, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Njeru MC \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.3.018bn representing 22.4% of budgeted \nrevenue. \n\u2022 \nI noted that out of the 8 major Council outputs, 7 representing 87.5% were implemented and \n01 (12.5%) output road works was partially implemented. \n\u2022 \nUnder URF, there was poor workmanship as with poor drainage systems, potholes and large \ngullies. I also noted that the road committee only sat two times in the year under review out of \nthe required 4 sittings. \n\u2022 \nUnder YLP, I noted failure to recover UGX.0.140bn representing 49% of disbursed funds to \ngroups. \n17 \nLugazi MC \n \nOpinion \nUnqualified \n\u2022", "metadata": {"page": 258, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Unqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.3.648bn representing (9%) of budgeted \nrevenue. Further analysis revealed that UGX.0.929bn remained unspent representing a (90.3%) \nabsorption rate. \n\u2022 \nOut of the 20 major Municipal Council outputs, I sampled 6 outputs including URF and noted \nthat 4 (67%) were fully implemented while 2 (33%) outputs were partially implemented. \n\u2022 \nI noted that the Municipal Council had failed to collect funds amounting to UGX.0.933bn in \nrevenue. \n\u2022 \nUGX. 0.410bn accumulated payables remained outstanding at year end. \n\u2022 \nOut of 235 approved positions in the staff structure, 84 (56%) posts were vacant and these \nincluded key positions such as Deputy Town Clerk, Internal Auditors, Municipal Engineer, Senior", "metadata": {"page": 258, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Environment Officer, Senior Physical Unit, Principal Community Development Officer and Medical \nOfficer of Health services. \n\u2022 \n Out of 340 teachers in the 44 primary schools, 274 (81%) teachers did not have \naccommodation.", "metadata": {"page": 258, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "247 \n \nSN \nLOCAL \nGOVERNMENTS  \nSUMMARY OF KEY FINDINGS \n\u2022 \nUnder URF, I noted shoddy works on roads including failure to apply gravel and poorly \nmaintained side drains. The entity lacked road equipment to implement works efficiently. \n\u2022 \nUnder YLP, I noted that from the financial year 2017/2018 to 2018/2019, the Municipal Council \nhad not recovered UGX.0.169bn representing (90%) of amount due for recovery from the \ngroups. I inspected one group that received UGX. 7,000,000 and found it had not repaid anything \nout of the advanced funds and from the 10 members registered only 4 were active while the \ngroup changed names without authority. \n18 \nKamuli MC \n \nOpinion \nUnqualified \n\u2022", "metadata": {"page": 259, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Unqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX. 0.088bn representing 1% of budgeted \nrevenue. Further analysis revealed that UGX.0.286bn remained unspent representing a 96% \nabsorption rate. \n\u2022 \nI noted that out of the 12 major Municipal Council outputs, 10 (83%) were fully implemented \nand 2 (17%) outputs were partially implemented. \n\u2022 \nI noted that expenditure totalling UGX.0.146bn was mischarged during the year. \n\u2022 \nThe entity has accumulated payables amounting to UGX.0.247bn. \n\u2022 \nUnder a special audit request undertaken I noted that recruitment was undertaken in line with \nregulations, there was an untraceable payment of UGX 6,157,457 paid as part of the cost of \narchitectural design and could not confirm failure to account for funds from MAAIF since IGG", "metadata": {"page": 259, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "had commenced investigations.  \n\u2022 \nUnder UgIFT; I noted delayed execution and completion of works for the upgrade of Busota \nHealth centre valued at UGX UGX.0.494bn for which the entity received all funds. \n\u2022 \nUnder URF; I noted shoddy works i.e. road sections had poorly spread murram and incomplete \nparts of the road. The entity lacked road equipment and the available machines break down \nconstantly while the tipper truck and pick up are being used for garbage collection and council \nactivities.  \n\u2022 \nUnder YLP; I noted that the entity had failed to recover UGX.43,579,724 from groups, \nrepresenting 86% of amount due for recovery.  \n\u2022 \nUnder UPE capitation Grant, I noted that the entity had a shortfall of UGX.42,618,744 for 13,024", "metadata": {"page": 259, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "pupils enrolled in the Council under UPE at a rate of UGX 10,000 per pupil but however received \nonly UGX. 87,621,256. \n \n \nKAMPALA \nBRANCH \n \n1 \nWakiso DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.4.979bn representing 16%. Further, the \nentity remained with unspent balance of UGX.7.304bn representing an absorption level of 90%.  \n\u2022 \nOut of the 9 major programs, 5 were fully implemented, 3 were partially implemented while 1 \nwas not implemented under the 5 projects (UgFIT, URF, YLP, UWEP and GPE). \n\u2022 \nI noted outstanding pension and gratuity of UGX.0.205bn at year end. \n\u2022", "metadata": {"page": 259, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nUnder UgFIT, inspections revealed stalled works for Nakitokolo Health Centre II and Seed \nSecondary School with both lacking land titles. \n\u2022 \nUnder URF, i noted the District had only 10 equipments out of the required 32. Further, only 2 \nDirect Road Committee meetings had been held out the required 4 and inspections revealed \ndeterioration and incomplete works on three roads. \n\u2022 \nUnder YLP, i noted the district had recovered only UGX.0.175bn out of the expected amount \nUGX.1.262bn as at 30th June 2019. \n\u2022 \nUnder UWEP, i noted the district had recovered only UGX.0.057bn out of the expected amount \nUGX.0.159bn. \n\u2022 \nUnder Water for use and production, i noted 177 non-functional water facilities. \n\u2022 \nInspections revealed overcrowding and poor state of facilities at St. Theresa Primary School \nNampunge and Kikandwa C/U Primary School.", "metadata": {"page": 259, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "248 \n \nSN \nLOCAL \nGOVERNMENTS  \nSUMMARY OF KEY FINDINGS \n\u2022 \nThree (3) health facilities did not receive drugs from National Medical stores during FY \n2018/2019. \n\u2022 \nInspections at Entebbe Hospital revealed outstanding Utility bills of UGX.0.589bn, non-functional \nhospital x-ray machine and x-ray generator, lack of authorisation for possession and use of \nradiation sources and old dilapidated staff accommodation structures. \n2 \nBuikwe DLG \n \nOpinion \nUnqualified \n\u2022 \nThe budgeted total revenue of UGX. 32bn for the year 2018/19 was fully realised representing \na performance of 100% and all expenditure warrants amounting to UGX.35bn were spent by the \nentity representing 100% absorption.  \n\u2022", "metadata": {"page": 260, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nAccumulated payables of UGX.0.811bn remained outstanding at year end.  \n\u2022 \nUnder UgIFT the construction works for the seed school constructed at Sugu Village in Buikwe \nSub County were at foundation level signifying a delay in the progress of works. \n\u2022 \nUnder URF, there was an under funding of UGX 0.075bn resulting into shortage of 4kms to be \nundertaken under emergency works.   \n\u2022 \nUnder YLP, i noted a recovery rate of only 23% of the funds disbursed in FY 2013/2014 to \n2018/2019.  \n\u2022 \nUnder UWEP, i noted a recovery rate of only 25% of the funds advanced since the inception of \nthe programme.  \n\u2022 \nWater Situation analysis revealed that some facilities were not functional.  \n\u2022 \nThe district management continued to share and remitted UGX 0.89bn to Njeru Municipality", "metadata": {"page": 260, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "which was against the District council resolution. \n\u2022 \nKawolo Hospital had unsettled Umeme bills amounting to UGX.0.96bn and lacked a land title. \n3 \nKayunga DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.1.551bn representing 4%.  \n\u2022 \nFurther, the entity remained with unspent balance of UGX.2.892bn representing an absorption \nlevel of 92%.  \n\u2022 \nUnder UgIFT, construction works of Bukamba Health Centre worth UGX.0.488bn had stalled after \npayment of UGX.0.292bn and the district did not have a land title for the land. Further, the \ncontract for the construction of Musitwa Seed Secondary School in Nazigo was not signed despite", "metadata": {"page": 260, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "receipt of UGX.0.704bn for the project during the year.  \n\u2022 \nUnder YLP, I noted a recovery rate of only 39% of the funds disbursed from FY 2013/2014 to \ndate.  \n\u2022 \nUnder UWEP, I noted a recovery rate of only 29.4% of the expected amount of UGX. 0.271bn \nfrom FY 2015/2016 to date. \n\u2022 \n Under water for use and production, 19.8% of the 1,099 water infrastructure were not \nfunctional. \n4 \nNakasongola DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.0.908bn representing 3.6%. Further, the \nentity over spent by UGX.0.265bn. \n\u2022", "metadata": {"page": 260, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nOut of 36 outputs reported, 33 were fully implemented and 3 were partially implemented under \nthe projects of UgFIT and Education. \n\u2022 \nI noted outstanding payables of UGX.0.918bn at year end. \n\u2022 \nPension and gratuity Arrears of UGX.0.218bn remained outstanding at year end. \n\u2022 \nUnder UgFIT, inspections revealed incomplete and stalled project works. \n\u2022 \nUnder YLP, I noted a recovery rate of only 33% (UGX.0.153bn) out of expected amount of \nUGX.0.463bn from FYs 2014/2015 to 2018/2019. \n\u2022 \nUnder UWEP, I noted a low recovery rate of 47.2% (0.021bn) out of the expected UGX.0.045bn. \n\u2022 \nUnder water for use and production, I noted 255 non-functional water infrastructures.", "metadata": {"page": 260, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "5 \nNakaseke DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.2.753bn representing 9% of the budget. \nFurther, the entity remained with unspent balance of UGX.0.088bn representing an absorption \nlevel of 99.7%.", "metadata": {"page": 260, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "249 \n \nSN \nLOCAL \nGOVERNMENTS  \nSUMMARY OF KEY FINDINGS \n\u2022 \nOut of the 29 major outputs reported, 20 were fully implemented, 6 outputs were partially \nimplemented and 3 were not implemented. \n\u2022 \nUnder UgIFT, Inspections revealed construction works of the Health Centre had stalled and \nconstruction of Nakaseke Seed Secondary School had not commenced. There was no land title \nfor the school. \n\u2022 \nUnder URF, I noted delayed works on Kyambala-Natigi-Nakabimba. \n\u2022 \nUnder YLP, I noted a low recovery rate of 38.2% (UGX.0.156bn) out of the expected total \namount of UGX.0.564bn. \n\u2022 \nUnder UWEP, I noted a low recovery rate of 50.8% (UGX.0.022bn) out of the expected total", "metadata": {"page": 261, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "amount of UGX.0.043bn. \n\u2022 \nUnder water for use and production, 253 water facilities were non-functional. \n\u2022 \nInspection of Nakaseke Hospital facilities revealed lack of all the necessary medical equipment \nand some non- functional equipment. The Atomic energy council had closed the dental X-ray \nmachine and the only digital x-ray machine had broken down for over a year while the Hospital \ndoes not have a land title. \n6 \nMukono DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.2.163bn representing 5.1% of the budget. \nFurther, the entity remained with unspent balance of UGX.0.921bn representing an absorption \nlevel of 97.7%.  \n\u2022 \nOut of the 15 inspected projects related to UgIFT, YLP, Water, Health and Education 8 were fully", "metadata": {"page": 261, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "implemented, 4 were partially implemented and 3 were not implemented. \n\u2022 \nRevisions in the budget under the Education department towards the construction of the seed \nschool were not communicated to MoFPED. \n\u2022 \nUGX.0.181bn was mischarge of expenditure for the year. \n\u2022 \nUnder UgIFT, i noted delays in the construction of seed school in Kimenyedde. \n\u2022 \nUnder URF, inspections revealed that out of the 14.4km only 13.9km were worked on and the 2 \nculverts installed had developed cracks. \n\u2022 \nUnder YLP, i noted a recovery rate of only 14.8% (UGX.0.063bn) of the total disbursed amount \nof UGX.0.410bn from FYs 2014/2015 to 2018/2019. Further, some YLP groups had not \ncommenced. \n\u2022", "metadata": {"page": 261, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "commenced. \n\u2022 \nUnder water for use, 195 water sources were no longer functioning and there was delay in \ncompletion of Mayangayanga Water Supply Project. \n7 \nLuweero  DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.3.370bn representing 6.5%. Further, the \nentity remained with unspent balance of UGX.0.134bn representing an absorption level of \n99.7%.  \n\u2022 \nOut of 8 planned major outputs, 5 (63%) were fully achieved, 2 (25%) were partially achieved \nand 1(12%) was not achieved in the four sampled projects (UgIFT, URF, YLP and UWEP \nprogramme).  \n\u2022 \nFunds totalling to UGX.0.478bn were charged to wrong account codes in the year under review. \n\u2022", "metadata": {"page": 261, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nThere was no significant progress on construction of the District Administration block Phase III \nand the Luwero HCIV, Kasana, Phase VI with constructions having started in FY 2016/2017. \n\u2022 \nUnder UgIFT, works for upgrade of Katuugo Health Centre II had stalled and funds for the \nconstruction of a Seed secondary school in Katikamu Sub County were not utilized.  \n\u2022 \nUnder YLP, i noted a low recovery rate of only 28% of the funds disbursed by close of the FY \n2018/2019. \n\u2022 \nUnder UWEP, 3 groups that had requested Ugx.17,500,000 instead received Ugx.20,580,000 \nwith no justification and i noted a recovery rate of only 31% of the total funds disbursed by FY \n2018/2019. \n\u2022 \nInspection of a sample of four government aided schools revealed poor state of Infrastructure, \nlack of staff accommodation, insufficient facilities and insufficient works on construction of \nclassroom blocks.", "metadata": {"page": 261, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "250 \n \nSN \nLOCAL \nGOVERNMENTS  \nSUMMARY OF KEY FINDINGS \n8 \nButambala DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.0.12bn representing 0.1% of the budget. \nFurther, the entity remained with unspent balance of UGX.0.017bn representing an absorption \nlevel of 99.7%.  \n\u2022 \nOut of 7 Planned major outputs, (5) were fully achieved, (1) was partially achieved while (1) \nwas not achieved from the sampled 3 projects (SFG, URF and UgIFT). \n\u2022 \nUGX.1.117bn pension and gratuity arrears for 39 pensioners remained outstanding at year end. \n\u2022", "metadata": {"page": 262, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nUnder URF, I noted a stream crossing the road in the boundary of Butambala and Mpigi districts \nhence unusable by small vehicles and pedestrians. Also the district did not have a provision for \nstores, workshops and garages for its roads equipment and supplies. \n\u2022 \nUnder UgIFT, there was unspent balance of 0.125bn on the contract for the upgrade of Butaaka \nHealth Centre II and inspections revealed incomplete and shoddy works at the facility. Further, \nthe district was yet to transfer 8 acres of land to Seed secondary school \n\u2022 \nUnder YLP, i noted a recovery rate of only 13% (0.082bn) of the funds to be repaid (0.658bn) \nby close of FY 2018/2019. \n\u2022 \nUnder UWEP, i noted a recovery rate of only 15% (0.018bn) of the funds to be repaid (0.122bn) \nby close of FY 2018/2019.", "metadata": {"page": 262, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nAudit of Education services revealed that an average of 2799 (58%) pupils dropped out over the \nseven years of primary education. Further, 63 government aided primary schools had shortages \nin infrastructure and limited access to safe water supply. \n\u2022 \nOut of 580 water sources, the district had 93 non-functional. \n\u2022 \nHouses of 74 staff at Gombe Hospital were in bad shape and some of the equipment at the \nhospital was nonfunctional. \n9 \nMpigi DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.0.898bn representing 3.2%. Further, the \nentity remained with unspent balance of UGX. 1.18bn representing an absorption level of 95.6%.  \n\u2022 \nInspections of 6 projects (UgIFT, URF, YLP, Water, Health, and Education) revealed that out of", "metadata": {"page": 262, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "the 23 inspected projects, 18 (78.3%) were fully implemented while 5 (21.7%) under the \nEducation department were not implemented. \n\u2022 \nUnder URF Routine Mechanized Maintenance, inspection on the 55.5km works revealed instances \nof cracked headwall on installed culvert lines and potholes on roads. \n\u2022 \nUnder YLP, the district had recovered only UGX.0.094bn (16.2%) from FYs 2014/2015 to \n2018/2019 leaving an outstanding balance of UGX.490,517,265. \n\u2022 \nUnder UWEP, I noted low recovery of only 34.1% out of the expected total amount due (Interest \nExclusive) of UGX.33,274,051.  \n\u2022 \nthat from the financial year 2016/17 to 30th June 2019, the district had recovered  \n\u2022 \nUnder water for use, some of the water sources like bore holes and springs were no longer", "metadata": {"page": 262, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "functioning and the water quality test revealed that some water sources had e-coli present. \n\u2022 \nThe operating theatre at Mpigi HC IV lacked medical equipment and hence was not in use. \n10 \nMityana DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.1.231bn representing 4% of the budget. \nFurther, the entity remained with unspent balance of UGX.0.476bn representing an absorption \nlevel of 98.3%.  \n\u2022 \nOut of 18 major outputs, 7 were fully implemented, 4 were partially implemented and 7 were \nnot implemented. \n\u2022 \nUnder UgFIT, incomplete civil works were noted at Namugongo Health centre and Namugongo \nSeed Secondary School. \n\u2022 \nUnder URF, inspections revealed some sections of the roads under mechanized maintenance had", "metadata": {"page": 262, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "deteriorated and the road equipments were either not in proper working condition or non-\nexistence. \n\u2022 \nUnder YLP, i noted a recovery rate of only 39.8% (UGX.0.125bn) of the expected amount UGX. \n0.313bn from FYs 2013/2014 to date.", "metadata": {"page": 262, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "251 \n \nSN \nLOCAL \nGOVERNMENTS  \nSUMMARY OF KEY FINDINGS \n\u2022 \nUnder UWEP, i noted a recovery rate of 73% (UGX.0.056bn) of the expected amount UGX. \n0.077bn from FYs 2016/2017 to date. \n\u2022 \nI noted death of a patient at Mityana Hospital under the care of an Intern Doctor who had forged \ndental Practitioners certificate and he has never on the list of trained doctors in Uganda. \n\u2022 \nInspection indicated that 719 out of 2,182 water infrastructure were not functional. \n\u2022 \nInspections revealed that some key medical equipment at Mityana Hospital were not functional. \n11 \nBuvuma DLG \n \nOpinion \nUnqualified \n\u2022", "metadata": {"page": 263, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Unqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX. 0.534bn representing 5% of the budget. \nFurther, the entity remained overspent by UGX.1.81bn.  \n\u2022 \nThe entire 8 district\u2019s key deliverables for the financial year under review were implemented. \n\u2022 \nI noted the district had only 12 health facilities giving coverage of only 15.4%. Only 8 parishes \nout of 38 have Health Centre IIs while only 4 sub counties out of 9 have Health Centre IIIs. \n\u2022 \nUnder UgIFT, I noted that Nairambi seed secondary school had no land title despite investing \nUGX.0.853bn. \n\u2022 \nUnder URF, three sub-counties of Lwajje, Lyabaana and Lubya had no District road network. \n\u2022", "metadata": {"page": 263, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nUnder YLP, I noted a recovery rate of only 19.1% (0.084bn) out of the total expected amount \nof UGX.0.440bn from FYs 2013/2014 to 2018/2019. \n\u2022 \nUnder UWEP, I noted a recovery rate of only 26.6% (0.018bn) out of the total expected amount \nof UGX.0.071bn by 30th June 2019. \n\u2022 \nUnder water for use and production, 56% out of the 140 water infrastructure were not functional. \n\u2022 \nThe district did not have land titles for its Health Centres, Sub-counties and Primary Schools. \n12 \nKira MC \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.3.482bn representing 17% of approved", "metadata": {"page": 263, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "budget. All warrants issued totalling to UGX. 16.600bn were spent representing an absorption \nlevel of 100%.  \n\u2022 \nOut of the 29 outputs assessed, 38% were fully Implemented, 24% were partially implemented \nwhile 38% were not implemented at all. \n\u2022 \nI noted outstanding payables of UGX. 1.003bn as at 30th June 2019. \n\u2022 \nUnder URF, out of the planned 32.35km for routine manual maintenance, only 23.64km were \nmaintained. Out of 2.1km at a cost of UGX. 0.960bn planned for upgrade from murram to tarmac \nonly 2.05km at a cost of UGX.1.015bn were upgraded. \n\u2022 \nUnder YLP, i noted a recovery rate of only 22% (UGX. 0.055bn) by 30th June 2019. \n\u2022", "metadata": {"page": 263, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nUnder UWEP, I noted a recovery rate of only 43% (0.066bn) by 30th June 2019. \n13 \nNansana MC \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.2.933bn representing 14%. Further, the \nentity remained with unspent balance of UGX.0.246bn representing an absorption level of 99%. \n\u2022 \nOut of the five projects inspected (UgIFT, URF, NUSAF 3, YLP and UWEP programme) (2) were \nfully achieved while (3) were partially implemented. \n\u2022 \nOut of the planned 40 major outputs, 25 did not have clear outputs and performance indicators \nand 2 were partially implemented. \n\u2022 \nPayables of UGX.0.874bn remained outstanding at year end. \n\u2022", "metadata": {"page": 263, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nReceivables of UGX.1.181bn remained outstanding at year end. \n\u2022 \nOut of an approved staff structure of 92, 47 posts were vacant. \n\u2022 \nUnder URF, there was no road equipment for maintenance of roads and inspection of 3 roads \nrevealed a very bad state and lack of maintenance in 3 years. Roads had inadequate drainage, \novergrown grass and roads under periodic maintenance revealed use of low cost 1ST sealing \nbitumen. \n\u2022 \nUnder YLP, only UGX.0.059bn (19.6%) of due funds had been recovered by close of FY \n2018/2019.", "metadata": {"page": 263, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "252 \n \nSN \nLOCAL \nGOVERNMENTS  \nSUMMARY OF KEY FINDINGS \n\u2022 \nUnauthorized activities were noted in wetlands located in 4 divisions (Busukuma, Nansana, \nNabweru and Gombe). Further, the wetlands were not demarcated, measured and did not have \ntitles.  \n\u2022 \nUnder physical planning, I noted that development plans of Block 203 stretching from \nNamungoona to Kasubi under Wakiso land office are not approved thus impacting on \ndevelopment control and the environment. \n\u2022 \nInspection of 2 primary schools revealed inadequate toilet facilities, poor state of staff quarters, \nkitchen and classroom facilities. \n14 \nMakindye \u2013\nSsabagabo MC \n \nOpinion \nUnqualified \n\u2022", "metadata": {"page": 264, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Unqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.0.047bn representing 0.4% of the budget. \nFurther, the Municipality Council over spent by UGX.0.147bn. \n\u2022 \nI noted that one planned output of Upgrading St. Noah Nfuufu (UGX.0.500bn) was not \nimplemented. \n\u2022 \nI noted accumulated receivables of UGX.0.836bn at year end. \n\u2022 \nUGX.1.238bn arrears remained outstanding at year end. \n\u2022 \nUnder URF, out of the planned output of 28.8 km only 74.3% was achieved under routine manual \nmaintenance and incomplete road works were noted during inspection. Also there is only one \nroad equipment to maintain 380kms road network. \n\u2022", "metadata": {"page": 264, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nUnder YLP, I noted a recovery rate of 38.1% (UGX. 0.077bn) of the total expected amount \n(UGX.0.204bn) by year end. \n\u2022 \nUnder UWEP, I noted a recovery rate of only 32.2% (UGX.0.046bn) of the expected amount \n(UGX.0.144bn). \n\u2022 \nI noted procurement of two double cabin pick- ups at a cost of UGX. 0.313bn above the budgeted \ncost of UGX. 0.280bn. \n15 \nMukono MC \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.0.136bn representing 0.9%. Further, the \nentity remained with unspent balance of UGX.0.115bn representing an absorption level of", "metadata": {"page": 264, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "99.2%.  \n\u2022 \nPayables of UGX.0.357bn remained outstanding at close of FY 2018/2019. Further, Council had \nnot paid pension and gratuity of UGX.0.444bn at year end. \n\u2022 \n Under URF, the Municipality has only a motor grader, dump truck and tractor which are \ninadequate to maintain a road network of 350 kms under its jurisdiction. \n\u2022 \nUnder UgIFT, 2 stance VIP latrine had not been erected yet UGX.31,031,000 had already been \npaid for it and there were incomplete works with one of the structures at walling level while the \nother was at foundation slab.  \n\u2022 \nUnder YLP, I noted a recovery rate of only 45% of the funds disbursed from FY 2013/2014 to \n2018/2019.  \n\u2022", "metadata": {"page": 264, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nUnder UWEP, I noted that the municipal council had recovered only 50.7% of the total of \ndisbursement in the FYs 2016/17 to 2018/19.  \n\u2022 \nThe Municipal Council lacks land titles for its Health Centres, markets and Primary schools. \n\u2022 \nInspections of council waste management revealed non-functional equipment for garbage \ncollection, transportation and deposit i.e. tractor, skip loader and compressor, filthy accumulated \ntrash and refuse whose disposal appeared to be beyond the capability of the authorities, plastics \nand polythene not covered with murrum at compositing plant, low rate of turning in coming \ngarbage into manure, rusty water gutters, non-functional solar system and leachate pump and \ninadequate human labour without protective gear.  \n16 \nMityana MC \n \nOpinion \nUnqualified \n\u2022", "metadata": {"page": 264, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Unqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX. 0.723bn representing 8.4% of the budget. \nFurther, the entity remained with unspent balance of UGX.0.839bn representing an absorption \nlevel of 89.3%.  \n\u2022 \nOut of the 8 major outputs reported, (7) were fully implemented and (1) was partially \nimplemented.", "metadata": {"page": 264, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "253 \n \nSN \nLOCAL \nGOVERNMENTS  \nSUMMARY OF KEY FINDINGS \n\u2022 \nUnder URF, the Municipality had 2 equipment out of the required 11. Inspections revealed some \nsections of the roads did not appear to have been worked on frequently by the road Gangs.  \n\u2022 \nUnder YLP, I noted a recovery rate of only 10.4%(0.012bn) of the funds disbursed in FY \n2014/2015 to date. \n\u2022 \nInspections in Mityana Public Primary School revealed that the school structures were \ndilapidated. \n\u2022 \nThe Municipal Council has not made any bye laws in relation to garbage management. Further, \nout of the 17 equipment available for collection and disposal of garbage, only 12 are functional. \n\u2022 \nThe municipal did not have physical development plans for development activities. \n\u2022 \nThere was lack of land titles for 9 plots of land.", "metadata": {"page": 265, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "17 \nEntebbe MC \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.2.343bn representing 12% and all \nUGX.17.092bn warranted was spent fully absorbed.  \n\u2022 \nOut of (7) planned outputs, (6) were fully achieved whereas (1) was partially achieved in the \nsampled four projects (URF, YLP, UWEP and education institutions). \n\u2022 \nUnder YLP, i noted a recovery rate of only UGX.0.013bn (40%) of the funds due. Besides two \nyouth groups received project funds which were shared amongst group members. \n\u2022 \nOut of an approved staff structure of 125, 57 (46%) posts were vacant. \n\u2022 \nUnder UPE capitation, I noted a shortfall in funding of one sampled school. Further Inspections", "metadata": {"page": 265, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "of 15 schools indicated shortages in infrastructure i.e. inadequate latrine stances, desks and \nasbestos roofing. \n \n \nMASAKA \nBRANCH \n \n1 \nKalangala DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.4.172bn representing 21%. Further, the \nentity remained with an unspent balance of UGX.0.084bn representing an absorption level of \n99.5%. \n\u2022 \nOut of the 16 projects inspected, 7 were partially implemented while 9 were not implemented. \n\u2022 \nUnder the UgIFT program, funds were disbursed for the construction of Kachanga seed school \nbut no works had been undertaken. \n\u2022 \nI noted two District trucks had not been repaired for over one year despite release of funds", "metadata": {"page": 265, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "under the URF. Inspection of the Kibale \u2013 Kasekulo \u2013 Ttubi road revealed poor workmanship on \nsome road sections. \n\u2022 \nThe District had recovered only 21% of the recoverable amount from the YLP groups for funds \ndisbursed in the 2014/2015 and 2015/2016 financial years. Inspection of some of the youth \ngroups revealed that some had seized operation while others were not operating at the desirable \nlevel. \n2 \nMubende  DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.0.874bn representing 3.3%. Further, the \nentity remained with unspent balance of UGX.2.822bn representing an absorption level of \n89.04%. \n\u2022 \nI noted that out of the ten projects inspected; six were fully implemented, one was partially \nimplemented while three were not implemented.", "metadata": {"page": 265, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "implemented while three were not implemented. \n\u2022 \nThe District had outstanding arrears of 1.020bn but only budgeted for UGX.0.255Bn for the \nfinancial year 2019/2020. \n\u2022 \nUnder the UgIFT program, I noted that constructions of Kigando seed school and the works on \nupgrades of Butawata and Butoloogo health centre IIs were incomplete. \n\u2022 \nThe District had recovered only 37% of the recoverable amount from the YLP groups for funds \ndisbursed in the 2014/2015 and 2015/2016 financial years.  \n3 \nSembabule DLG \n \nOpinion \n\u2022 \nThere was a shortfall in releases amounting to UGX.0.466Bn representing 1.7%. Further, the \nentity remained with unspent balance of UGX.1.950Bn representing an absorption level of \n92.2%.", "metadata": {"page": 265, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "254 \n \nSN \nLOCAL \nGOVERNMENTS  \nSUMMARY OF KEY FINDINGS \nUnqualified \n\u2022 \nI noted that out of the 7 projects inspected, 5 were fully achieved, 1 was partially implemented \nand 1 was not implemented. \n\u2022 \nUnder the UgIFT, I noted that the construction of Lwebitakuli Seed Secondary School at \nUGX.723,781,660 had not yet commenced and the upgrade of Busheka HC II to HC III was \ndelayed despite release of adequate funds. \n\u2022 \nUnder YLP, the District had recovered only 32% of the recoverable amount from the youth \ngroups for funds disbursed in the 2014/2015 and 2015/2016 financial years. Inspection of \nDispensary youth milk vendors and Dispensary zone tailoring youth groups revealed that the \ngroups had disintegrated and the latter had changed from tailoring to bar and butchery.", "metadata": {"page": 266, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nI noted that the UWEP project did not receive funding in the financial year despite budgeting for \nUGX.207,186,000. \n\u2022 \nI noted that the several swamps within the district had been encroached for unlicensed activities \nlike farming. \n4 \nLwengo DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.1.883Bn representing 6.5% of the budget. \nFurther, the entity remained with unspent balance of UGX.0.108Bn representing an absorption \nlevel of 99.6%. \n\u2022 \nI noted that the district implemented most of the planned activities, with the exception of two \noutputs which were partially implemented. \n\u2022 \nI noted that the district had outstanding obligations to the tune of UGX.1.151Bn as at 30th June \n2019.", "metadata": {"page": 266, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "2019. \n\u2022 \nUnder the UgIFT program, I noted that the construction of Mbirizi Seed Secondary School and \nthe upgrade of Kakoma HC II to HC III were delayed and the projects were incomplete. \n\u2022 \nThe District has recovered only 34% of the recoverable amount from the YLP groups for funds \ndisbursed in the 2014/2015 and 2015/2016 financial years.  \n5 \nBukomansimbi DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.1.133Bn representing 6.6%. Further, the \nentity remained with unspent balance of UGX.0.154Bn representing an absorption level of 99%. \n\u2022 \nOut of the sampled ten projects under the Health, Education and Works sectors, 8 were fully \nachieved, 1 was partially implemented while 1 was not implemented. \n\u2022", "metadata": {"page": 266, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nUnder UgIFT, I noted that funds to the tune of UGX.0.354Bn planned and disbursed for \nconstruction of Bukango seed school in the financial year 2018/19 were swept back to the \nconsolidated fund due to failure to undertake timely procurement.  \n\u2022 \nThe District diverted URF funds worth UGX.29,331,790 meant for routine mechanized \nmaintenance towards operational and mechanical imprest. \n\u2022 \nUnder YLP, The District has recovered only 35.7% of the recoverable amount from the \nbeneficiary groups. I further noted that one of the groups had diverted funds towards an \nunapproved venture while another group had disintegrated and relocated to Wakiso District with \nonly a few individuals executing the business venture. \n6 \nKyotera DLG \n \nOpinion \nUnqualified \n\u2022", "metadata": {"page": 266, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Unqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.1.045Bn representing 4%. Further, the entity \nremained with unspent balance of UGX.0.274Bn representing an absorption level of 99%. \n\u2022 \nUnder URF field inspections, I observed poor workmanship on the 10 km stretch of Kikondo \u2013 \nKawule \u2013 Busowe\u2013 Abonera/Kabuwoko road. \n\u2022 \nI inspected three UWEP groups and noted that two of the group\u2019s members were not aware of \nfunds to the tune of UGX.12,257,000 transferred to them despite disbursement by the district. \nIn the other group, all 30 goats procured had died.  \n\u2022 \nThe District has recovered only 18% of the recoverable amount from the youth groups for funds \ndisbursed in the 2014/2015 and 2015/2016 financial years.  \n\u2022", "metadata": {"page": 266, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nI noted that leases to 89.26 hectares of district land in five locations had expired and they faced \nrisks of encroachment and disputes. \n7 \nGomba DLG \n \n\u2022 \nThere was a shortfall in releases amounting to UGX.0.025bn representing 0.2%. Further, the \nentity remained with unspent balance of UGX.0.492bn representing an absorption level of 99%.", "metadata": {"page": 266, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "255 \n \nSN \nLOCAL \nGOVERNMENTS  \nSUMMARY OF KEY FINDINGS \nOpinion \nUnqualified \n\u2022 \nIt was noted that out of the 12 projects inspected, 9 were fully implemented and 3 were partially \nimplemented. \n\u2022 \nUnder the UgIFT Program, I noted incomplete works for the upgrade of Ngomanene and Mamba \nhealth centres IIs to IIIs whilst works on the construction of Kyayi seed school had not yet began \nby 1/08/2019. \n\u2022 \nUnder the URF, I noted that there were no bills of quantities prepared for four of the seven \nplanned roads covering 45.6Kms. \n\u2022 \nThe District had recovered only 22.5% of the recoverable amount from the YLP groups for funds \ndisbursed in the 2014/2015 and 2015/2016 financial years. Inspection of two projects revealed", "metadata": {"page": 267, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "that only three and four members were active in each of the groups. \n\u2022 \nUnder the UWEP program, the District had only recovered 49% of the amount outstanding from \nthe 2016/2017 and 2017/2018 financial years.  \n8 \nMasaka DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.2.076Bn representing 9%. Further, the entity \nremained with unspent balance of UGX.0.079Bn representing an absorption level of 99.6%. \n\u2022 \nI noted that payables of UGX.52,443,542 relating to utilities and other goods consumed have \nremained outstanding for more than three years. \n\u2022 \nUnder UgIFT, I noted that UGX.0.325bn was diverted. I further noted a delay of 10 months in", "metadata": {"page": 267, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "the signing of the contract for the construction of the seed Secondary School at Bunadu Village \nBukakkata Sub-county. \n\u2022 \nUnder YLP, the District has recovered only 37% of the recoverable amount from the youth groups \nfor funds disbursed in the 2014/2015 and 2015/2016 financial years. Inspection of two Youth \ngroups revealed that group members had dispersed and funds advanced to them amounting to \nUGX.17,860,000 had not been recovered. \n9 \nMasaka MC \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.1.031bn representing 6.2%. Further, the \nMunicipal remained with unspent balance of UGX.0.4bn representing an absorption level of 97%. \n\u2022 \nOut of the ten major activities inspected, four were fully implemented; five were partially \nimplemented while one was not implemented.", "metadata": {"page": 267, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "implemented while one was not implemented. \n\u2022 \nUnder the UgIFT program, I noted a delay in the upgrade of Nyendo health centre II to III of \nfive months and incomplete works despite payment of all the contract funds to the contractor. \n\u2022 \nUnder the URF, I noted that the Municipal council failed to implement road works and other \nactivities under works to the tune of 0.397bn and inspection of some of the roads revealed poor \nworkmanship and partial implementation. \n\u2022 \nThe Municipal council has recovered only 27% of the recoverable amount from the YLP groups \nfor funds disbursed in the 2014/2015 and 2015/2016 financial years. Inspection of two group \nrevealed that one group was no longer in existence after the group leader defrauded all the \nfunds and the second had membership drop from 15 members to 4. \n\u2022 \nUnder the UWEP program, I inspected two and all the projects had closed. \n\u2022", "metadata": {"page": 267, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nManagement did not maintain a land register for the municipal land and most land had no tittles. \nI also noted that structures on Plot 9 Edward Avenue were leased but there was no revenue \nbeing realized. \n\u2022 \nInspection of Hill road primary school revealed the school does not meet the basic minimum \nrequirements for a primary school and it has a teacher to pupil ratio of 1:80 compared to the \nstandard ratio of 1:50. \n10 \nKasanda DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.0.434bn representing 2.2%. Further, the \nentity remained with unspent balance of UGX.0.998bn representing an absorption level of \n94.9%. \n\u2022 \nUnder the UgIFT program, I noted delays in execution and poor workmanship for the upgrade", "metadata": {"page": 267, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "of Kikandwa and Buserengenyu Health centres IIs. Construction of the Manyogaseka seed \nsecondary school was also incomplete despite the contractor receiving all the funds for the \nproject.", "metadata": {"page": 267, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "256 \n \nSN \nLOCAL \nGOVERNMENTS  \nSUMMARY OF KEY FINDINGS \n\u2022 \nUnder the YLP program, I inspected Kassanda stationery group and observed that the group had \ndisbanded and only one member was available while Kyedikyo Youth craft makers had only 8 \nactive members in the operations out of ten.   \n11 \nRakai DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.1.262Bn representing 3.5%. Further, the \nentity remained with unspent balance of UGX.0.945Bn representing an absorption level of 97%. \n\u2022 \nI noted that the District fully implemented all its planned outputs save for the partial completion \nof the upgrade of Kiziba HC II to HC III and construction of Samson Kalibala Kamya Memorial \nSeed Secondary school.  \n\u2022", "metadata": {"page": 268, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nI noted procurement delays of 7 and 10 months in the signing of contracts for upgrading Kiziba \nHC II to HC III and construction of Samson Kalibala Kamya Memorial Seed Secondary school \nrespectively. \n\u2022 \nUnder YLP, the District has recovered only 26% of the recoverable amount from the beneficiary \ngroups for funds disbursed in the 2014/2015 and 2015/2016 financial years.  \n12 \nLyantonde DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.0.932bn representing 5.8%. Further, the \nentity remained with unspent balance of UGX.0.199bn representing an absorption level of \n98.3%. \n\u2022 \nI noted that out of ten key deliverables; seven were fully implemented, one was partially \nimplemented and two were not implemented. \n\u2022", "metadata": {"page": 268, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nUnder the UgIFT, upgrading of Lyakjura H/C II had been delayed and the works were \nincomplete. Furthermore, the District failed to recover VAT worth UGX. 0.052bn on the payments \nto the contractor. \n\u2022 \nThe District had recovered 71% of the recoverable amount from the YLP groups for funds \ndisbursed in the 2014/2015 and 2015/2016 financial years. Inspection of Kagara youth bull \nfattening group revealed that out of the ten bulls bought, five had died and the number of the \ngroup members had dropped to six from ten. \n\u2022 \nUnder the UWEP program, the District had recovered 77% of the amount outstanding from the \n2016/2017 and 2017/2018 financial years. Inspection of the Kooki \u2018C\u2019 women poultry group \nrevealed that only four members were still in the group out of the initial ten and had also changed \nthe investment plan without the district approval. \n\u2022", "metadata": {"page": 268, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nI noted that the district has 98 non-functional water sources representing 59% of all the water \nsources in the district. \n\u2022 \nI noted that there were 13 vacant positions for key staff within the District. \n13 \nMasaka Regional \nReferral Hospital \n \nOpinion \nUnqualified \n\u2022 \nI noted that the hospital collected UGX 0.319bn in Non-Tax Revenue representing only 53% of \nthe planned amount. Furthermore, the hospital remained with an unspent balance of UGX.0.17bn \nrepresenting an absorption level of 98%. \n\u2022 \nI noted that out of the 13 quantified outputs assessed, only one output was fully implemented; \nfour outputs were partially implemented while eight outputs were not implemented. \n\u2022 \nI observed that the hospital has outstanding pension liabilities to the tune of UGX.0.939bn. \n\u2022", "metadata": {"page": 268, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nI noted delays in the completion of the maternity and children\u2019s health complex at the hospital \nwith the works valued at UGX.10.612bn and an initial completion date of 2017. Furthermore, I \nnoted poor workmanship in renovation works of the hospital mortuary. \n\u2022 \nThe hospital lacked 9 key medical equipment expected in a hospital by minimum standards. \n\u2022 \nThere were challenges of drug stock outs of vital medicines like Coartem, Oxytocin, Insulin, \nAtenolol among others.  \n\u2022 \nNone of the senior management staff had signed Performance Agreements as at 31st July 2018 \nand management had not submitted reports on performance appraisals to the Ministry of Public \nService by 15th September 2018. \n\u2022 \nThe hospital has 136 vacant positions representing 36% of the total approved staff \nestablishment.", "metadata": {"page": 268, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "257 \n \nSN \nLOCAL \nGOVERNMENTS  \nSUMMARY OF KEY FINDINGS \n14 \nMubende Regional \nReferral Hospital \n \nOpinion \nUnqualified \n\u2022 \nThe hospital remained with an unspent balance of UGX.0.926bn representing an absorption level \nof 88.3%. \n\u2022 \nI noted that out of the five outputs assessed, three outputs were fully implemented; one output \nwas partially implemented while the other output was not implemented. \n\u2022 \nI observed delays in the construction of the paediatric ward, surgical ward and mortuary for \nworks valued at UGX.7.483bn with an expired contract date of 2017. \n\u2022 \nThe hospital lacked 72 key medical equipment expected in a hospital by minimum standards. \n\u2022", "metadata": {"page": 269, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nThere were noted challenges of drug stock outs of vital medicines like Oxytocin, Gentamicin, \nCeftriaxone, Paracetamol among others and shortfalls in drug deliveries of up to UGX.40,368,149 \nduring the financial year. \n\u2022 \nThe hospital has 11 vacant positions for medical consultants. \n\u2022 \nShortcomings were noted in the implementation of the provisions in the circular standing \ninstructions on staff performance management. The gaps identified include non-completion of \nPerformance Agreements and performance plans, no quarterly reviews undertaken, no \nappraisals, no performance improvement plans prepared, non-submission of reports on \nPerformance Agreements, Performance Appraisals, Performance Improvement Plans to MoPS, \nlack of mechanism to monitor staff attendance and lack of client charter. \n15 \nKalungu DLG \n \nOpinion \nUnqualified \n\u2022", "metadata": {"page": 269, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Unqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.0.66bn representing 3%. Further, the District \nremained with an unspent balance of UGX.0.616bn representing an absorption level of 97%. \n\u2022 \nI noted that out of the 16 key deliverables inspected; ten were fully implemented, two were \npartially implemented while four were not implemented. \n\u2022 \nUnder the UgIFT, I noted there were procurement delays of up to four months in the contract \nfor the upgrade of Kabaale health centre II. Furthermore, I noted delays of 17 months in the \ncontract for the construction of the seed school at Lukaya and the works were incomplete. \n\u2022 \nUnder the UWEP program, the District had recovered only 31% of the amount outstanding from \ndisbursements from the 2016/2017 and 2017/2018 financial years.  \n\u2022", "metadata": {"page": 269, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nThe District had recovered only 36% of the recoverable amount from the YLP groups for funds \ndisbursed in the 2014/2015 and 2015/2016 financial years and two groups inspected had seized \noperation with UGX.19,161,000 not yet recovered. \n\u2022 \nThe district has 159 non-functional water sources representing 21% of all the water sources in \nthe District. \n\u2022 \nI noted unlicensed activities of brick-laying in a wetland at Kitosi Parish \u2013 Kyamulibwa Sub \nCounty.  \n16 \nMubende MC \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.0.307bn representing 3.5%. Further, the \nMunicipal remained with unspent balance of UGX.0.182bn representing an absorption level of \n98%. \n\u2022", "metadata": {"page": 269, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "98%. \n\u2022 \nI noted that two outputs i.e. installation of toilet facilities in the administration block and \nrenovation of library were not implemented. \n\u2022 \nUnder the UgIFT program, I noted delays in contract execution of up to three months for the \nupgrade of Lwemikomago health centre II and incomplete works. \n\u2022 \nUnder the URF, I noted that the Municipal council failed to implement road works on 24Kms \nworth UGX.79,750,000 due to underfunding and diversions. Furthermore, the Municipal executed \nroad works of UGX.7,000,500 that were not in the Municipal council work plan. \n\u2022 \nUnder the YLP program, I inspected two Piggery projects and observed that none of the groups \nhad paid back any funds and that both groups had lost some animals to disease. \n\u2022 \nUnder the UWEP program, I inspected Kisa kyamukama women\u2019s group and observed \ninadequate farm practices.", "metadata": {"page": 269, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "258 \n \nSN \nLOCAL \nGOVERNMENTS  \nSUMMARY OF KEY FINDINGS \n \nMBALE BRANCH \n1 \nPallisa DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX. 1.26Bn representing 4% of the budget. \nFurther, the entity remained with unspent balance of UGX.1.62Bn representing an absorption \nlevel of 95%.  \n\u2022 \n298 acres of district land on seven locations had not been secured by titling hence the risk of \nencroachment and disputes.  \n\u2022 \nWorks under UgIFT were ongoing with work at the health centre nearing completion. Four-\nstance pit latrine was still under construction and not yet roofed. I further noted delay in the \nprocurement process and late release of funds for one seed school. \n\u2022", "metadata": {"page": 270, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nUnder NUSAF-3 UGX.1.99bn was used to support 63 beneficiary sub-groups. I noted that \nUGX.106,776,706 had not been withdrawn from the bank accounts, which negatively affects \nproject implementation. Furthermore I noted delay in project Implementation of some sub \nprojects such as the construction of the access roads, planting of trees and fish caging. \n\u2022 \nUnder URF field inspection revealed sections of some roads were poorly maintained, silted \nculverts affecting the flow of rainwater. In addition, I observed emergency works were \nundertaken at a cost of UGX.61,227,380 of the budget leading to an excess funding by \nUGX.20,228,380.  \n\u2022 \nI noted that out of UGX.405,900,870 of YLP expected to have been repaid by close of the \n2018/2019 financial year, only UGX.51,451,000 had been recovered, leaving an outstanding", "metadata": {"page": 270, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "balance of UGX.372,172,364 \n\u2022 \nUnder UWEP, projects funds worth UGX.220m meant for F/Y 2017/2018, were released to the \ndistrict in the third quarter of the F/Y 2018/2019 resulting into delayed implementation of the \nprojects. Further, I noted that groups repaid only 12.5% of the total of disbursement in the FYs \n2016/17 to 2018/19.  \n2 \nManafwa DLG \n \nOpinion \nQualified \n\u2022 \nI noted Unsupported cash and cash equivalents UGX.339,041,288 \n\u2022 \nI also noted that UGX.79,981,474 in respect of payables compensations was not supported. \n\u2022 \nStatement did not disclose the contingent liabilities in relation to ongoing legal proceedings \namounting to UGX.117m. \n\u2022", "metadata": {"page": 270, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nThere was a shortfall in releases amounting to UGX. 1.49Bn representing 5.5% under release. \nFurther, the entity remained with unspent balance of UGX.0.17Bn representing an absorption \nlevel of 99.19%. \n\u2022 \nWorks under UgIFT were ongoing  however pending works included roofing and ceiling works, \nfixing of doors and windows, plastering, electrical installations, plumbing, Septic tank, soak pit, \nplacenta pit, and finishing works, among others. Further, I noted absence of performance \nsecurity and Failure to test materials used in the construction work. \n\u2022 \nUnder NUSAF-3 UGX 523,000,000 to cater for 20 sub-projects for the period 2018/2019. Out of \nthe 5 subprojects inspected I noted that biometric machines for finger print reading sometimes \nfailed and members did not maintain proper records of expenditure and no internal audit was \ndone. \n\u2022", "metadata": {"page": 270, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "done. \n\u2022 \nUnder URF field inspection revealed sections of some roads the road lacked side drains; leading \nto flooding roadsides, Bushy road sides, and road surface was slippery due to a lack of gravel. \n\u2022 \nI noted a recovery rate of only 20% of the funds disbursed in FY 2014/2015 to 2015/2016.  \n3 \nMbale MC \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.0.205Bn representing 1% under release. \nFurther, the entity overspent UGX.5.53bn representing absorption level of 129%.  \n\u2022 \nUGX.436,770,000 was lost due to failure by Council to award contracts on time, while \nUGX.126,770,000 was lost as a result of awarding contracts below assessed market prices. \n\u2022", "metadata": {"page": 270, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nOut of the three projects inspected (UgIFT, UWEP and USMID programme) 5 outputs were \npartially implemented and 2 were fully implemented.  \n\u2022 \nThe entity had financial loss of UGX.136 million through loan penalties due to late payments", "metadata": {"page": 270, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "259 \n \nSN \nLOCAL \nGOVERNMENTS  \nSUMMARY OF KEY FINDINGS \n\u2022 \nUnder URF field inspection revealed that sections of Nkoma Drive were already developing \ntrenches/gullies.. \n\u2022 \nUnder USMID I noted shoddy works yet the contractors had been paid 80% of works. Further, \nthe drainage works were incomplete; street lights, road marks and sign posts had not been \ndone on all the roads.  \n\u2022 \nI observed that UGX.113,920,000 was disbursed to 12 groups under YLP without signing any \nfinancing agreements, repayment schedules and project files \n\u2022 \nI noted a recovery rate of only 9.3% of the funds disbursed in FY 2014/2015 and 2015/2016. In \none group the chairman disappeared with the funds, two youth groups could not be traced while \none bought poor breads of poultry birds which died.", "metadata": {"page": 271, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nUnder UWEP, projects funds worth UGX.166m were disbursed for F/Y 2017/2018, however, only \n17% had been recovered leaving a balance of UGX.138,356,200 outstanding.  \n\u2022 \nI noted that the vehicle LG 0144-30 Fortuner attached to the Office of the Mayor that got involved \nin an accident has not been repaired. \n\u2022 \nUGX.22,975,648 has been paid to irregular to two staff that absconded from duty. \n4 \nButebo DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.0.343Bn representing 2.3% under release. \nFurther, the entity remained with unspent balance of UGX.1.452Bn representing an absorption \nlevel of 89.9%.  \n\u2022", "metadata": {"page": 271, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nOut of the five projects inspected (UgIFT, Water, NUSAF 3, YLP and UWEP programme) (4) were \nfully achieved while (3) were partially implemented and 2 were not implemented. \n\u2022 \nWorks under UgIFT were ongoing however there was delayed construction works at Kanginima \nSeed Secondary School and delay in procurement process which resulted in delay of 7 months \nfrom the plan. \n\u2022 \nOut of the 2 subprojects inspected I noted that most of the ground nuts supplied and planted \nhad been affected by the dry weather, late release of funds could not enable some projects to \ntake off like the Raraka tree planting project and one member disappeared with the group funds. \n\u2022 \nUnder URF field inspection revealed sections of the road required offshoots.  \n\u2022 \nI noted a recovery rate of only 6.3% of the funds disbursed in FY 2015/2016 to 2017/2018. One", "metadata": {"page": 271, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "of the youth group inspected did not keep books of accounts.  \n\u2022 \nUnder UWEP, projects I noted that groups repaid only 19% of the total of disbursement in the \nFYs 2016/17.  \n5 \nBulambuli DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.0.38Bn representing 1.7% under release. \nFurther, I noted that supplementary funds of UGX. 85,406,257 (54%) relating to local revenue \nhad not been approved by council and the entity remained with unspent balance of UGX.0.047Bn \nrepresenting an absorption level of 100.2%.  \n\u2022 \nUnder URF field inspection revealed some incomplete works such as Drainage works, culvert \ncleaning, failure to test road construction materials and late transfer of funds to lower local \ngovernments \n\u2022", "metadata": {"page": 271, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "governments \n\u2022 \nWorks under UgIFT were ongoing with however there was delayed Completion of the upgrade \nof Bunambutye Health centre II to health centre III and no evidence of materials testing was \navailed \n\u2022 \nUnder NUSAF-3 UGX.0.907Bn was used to support beneficiary sub-groups. I noted that there \nwas delayed transfer of funds to the district, poorly implemented projects, Non-Functional \nProject Assets and project had not been audited by the internal audit department \n\u2022 \nI noted a recovery rate of only 39% of the funds disbursed in FY 2015/2016 to 2017/2018. In \naddition one youth group could not be traced. \n\u2022 \nUnder UWEP, projects I noted that groups repaid 72% of the total of disbursement in the FYs \n2016/17 to 2018/19. One of the women groups received project funds which were shared \namongst group members.", "metadata": {"page": 271, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "260 \n \nSN \nLOCAL \nGOVERNMENTS  \nSUMMARY OF KEY FINDINGS \n\u2022 \nInspection of Muyembe health centre IV in Muyembe Sub-County revealed that there was lack \nof essential equipment and oxygen equipment in the wards \n\u2022 \nUnder water for production the district planned to drill 9 boreholes however only two boreholes \nwere successful. \n6 \nKween DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.0.767Bn representing 5% under release.  \n\u2022 \nOut of the four projects inspected (UgIFT, URF, NUSAF 3, and YLP) (2) were fully achieved while \n(3) were partially implemented. \n\u2022", "metadata": {"page": 272, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nUnder NUSAF-3, the entity budgeted for 29 sub-projects requiring UGX.927m however only 18 \nsubprojects with a budget of UGX.518m were funded resulting in a funding gap of UGX.409m \nfor 11 projects. Further, I noted that Community Watershed Committees maintained inadequate \nrecords  \n\u2022 \nUnder URF, field inspection revealed that some sections of the road shoulders had been washed \naway by floods. \n\u2022 \nI noted a recovery rate of only 5% of the funds disbursed in FY 2016/2017 under YLP. \n\u2022 \nUnder water for production inspection revealed that 5% of the water sources were non-\nfunctional  \n\u2022 \nIt was observed that out of 1907 approved positions, only 1,528 positions were filled leaving \n376 vacant representing 19.98% staff gaps. \n7 \nTororo DLG \n \nOpinion", "metadata": {"page": 272, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Opinion \nUnqualified  \n\u2022 \nThere was a shortfall in releases amounting to UGX.4.626Bn representing 8% under release. \nFurther, the entity remained with unspent balance of UGX.3.733Bn representing an absorption \nlevel of 92.9%.  \n\u2022 \nOut of the five projects inspected (UgIFT, URF, NUSAF 3, YLP and UWEP programme) (2) were \nfully achieved while (3) were partially implemented. \n\u2022 \nI observed that the DEC was not fully constituted. \n\u2022 \nWorks under UgIFT were ongoing however there were delayed works in education and health \ncomponent and use of expired performance security.  \n\u2022 \nUnder URF field inspection revealed bridge had already broken and gravel washed away by \nfloods and some sections of the roads that had been worked on were already in a bad state. \n\u2022", "metadata": {"page": 272, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nThe district budgeted for UGX.707,480,965 for YLP, out of which UGX.543,724,000 (77%) was \nreceived, leading to an underfunding of UGX.163,756,965 (23%). I also noted a recovery rate \nof only 30% of the funds disbursed in FY 2014/2015 to 2016/2017.  \n\u2022 \nI noted shoddy works in the construction of administration block at Molo Sub-county. \n\u2022 \nFive staff and heads of departments had exceeded the duration of their acting appointments.  \n8 \nSironko DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX. 2.087bn representing 7% of the budget. \nFurther, the entity remained with unspent balance of UGX.1.051bn representing an absorption", "metadata": {"page": 272, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "level of 96.4%.  \n\u2022 \nThe entity did not quantity its outputs therefore making it difficult to analyse the extent of \nattainment of planned outputs. Furthermore, key outputs such as the construction of Beteeza \nSeed Secondary School, upgrading of Bundenge Health Centre II and drilling of boreholes had \nnot been implemented. \n\u2022 \nUnder NUSAF-3 UGX.1.354bn was used to support 45 beneficiary sub-groups. Out of the 6 \nsubprojects \ninspected \nI \nnoted \nincomplete \nworks \non \nCARs, \nabsence \nof \nproject \ndocuments/information, inadequate sensitization, Loss of heifers due to east coast fever, faulire \nto utilise project assets as per giudelines and failure to audit quarter four of ghe project.  \n\u2022", "metadata": {"page": 272, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nUnder URF I noted failure to implement planned projects and failure to conduct material testing. \nIn addition field inspection revealed that projects were behind schedule and some works were \nincomplete.  \n\u2022 \nWorks under UgIFT were ongoing however some works were behind schedule. I also noted  \nfailure by contractor to follow the work plan by plastering of walls before roofing, failure to \nundertake materials testing and absence of Personal Protective Equipment/Gear", "metadata": {"page": 272, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "261 \n \nSN \nLOCAL \nGOVERNMENTS  \nSUMMARY OF KEY FINDINGS \n\u2022 \nI noted YLP budgeted to receive UGX.414,490,000 for 35 projects however, only \nUGX.413,840,000 was received leaving a balance of UGX.650,000. \n\u2022 \nOut of an approved structure of 597 staff, the district had 205 (34%) positions filled, leaving a \nstaffing gap of 392 (66%). \n\u2022 \nThe entity did not operationalize Mutufu market area and slaughter slab, did not operationalize \nthe district medical stores facility, lost two hydra form machines donated by OPM and failed to \navail lease agreements or copies of the sale agreements for most of the Council land sold or \nleased to private developers. \n\u2022 \nThe entity did not implement the planned gravity flow schemes. In addition, I noted during", "metadata": {"page": 273, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "inspection that borehole was non-functioning and stagnant water in the spring due to clogging \nof the trenches. \n9 \nBukwo DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.0.156Bn representing 0.3% under release. \nFurther, the entity remained with unspent balance of UGX.0.365Bn representing an absorption \nlevel of 98%.  \n\u2022 \nI observed that pension arrears worth UGX.150,590,857 were settled during the year, against \nan appropriation of UGX.67,722,000. \n\u2022 \nThe district continued paying salaries and allowances to persons who had retired from district \nservice and also continued to pay full salaries and allowances to employees who had been \ninterdicted and should have been paid half of their salary. \n\u2022", "metadata": {"page": 273, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nOut of the budgeted local revenue of UGX.221,066,000, the district collected only \nUGX.114,960,639 (52%) resulting into a shortfall of UGX.106,105,361 (48%). \n\u2022 \nWorks under UgIFT were ongoing however, I noted delayed implementation of activities, \npayment for unimplemented works, expired performance securities, failure to test materials \nused in the construction work and irregular certification of works. \n\u2022 \nUnder NUSAF-3 UGX.417,771,275 was used to cater for 14 sub projects however no internal \naudit was done for the project during the year. \n\u2022 \nUnder URF field inspection revealed failure to carry out road works as planned. In addition I \nobserved the roads lacked side drains, were overgrown/bushy, slippery road surface due to \nlack of gravel and spot gravelling was carried out. \n10", "metadata": {"page": 273, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "10 \nButaleja DLG \n \nOpinion \nQualified \n\u2022 \nI noted accumulated unsupported pension liabilities worth UGX.1,597,077,917, in the financial \nstatements. \n\u2022 \nI also noted YLP and UWEP receivables and payables figures of UGX.856,043,904 and \nUGX.875,544,255 respectively were not supported by schedules. \n\u2022 \nThere was a shortfall in releases amounting to UGX.2.779Bn representing 9% under release. \nFurther, the entity over spent UGX.0.542Bn representing an absorption level of 101.9%.  \n\u2022 \nOut of the five projects inspected (UgIFT, URF, NUSAF 3, YLP and UWEP programme) (3) were \nfully achieved while (2) were partially implemented. \n\u2022", "metadata": {"page": 273, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nOut of the budgeted donor funding of UGX 0.09bn only UGX 0.015bn representing 16.93% \nwas received.  \n\u2022 \nSeven pieces of land of district had not been secured by titling hence the risk of encroachment \nand disputes. \n\u2022 \nI noted that the Construction of administration block had stalled \n\u2022 \nUnder NUSAF, I noted delayed implementation of projects, and absence of internal audit \n\u2022 \nI noted during inspection YLP that youth groups received project funds however no records on \ngroup management, group management and selection, repayment schedule were availed. \n\u2022 \nUnder UWEP, projects out of UGX.150m released in 2016/2017, I noted that groups repaid \nonly 13% of the total of disbursement in the FYs 2016/17 to 2018/19.  \n11 \nNamisindwa DLG \n \nOpinion", "metadata": {"page": 273, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Opinion \n\u2022 \nThere was a shortfall in releases amounting to UGX. 1.832Bn representing 8% under release.  \n\u2022 \nOut of the five projects inspected (UgIFT, URF, NUSAF 3,) (1) was fully achieved while (3) \nwere partially implemented.", "metadata": {"page": 273, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "262 \n \nSN \nLOCAL \nGOVERNMENTS  \nSUMMARY OF KEY FINDINGS \nUnqualified \n\u2022 \nWorks under UgIFT had been abandoned and the excavated foundation was filled with soil. \nFurther I noted delayed implementation of some projects, lack of work programs/works \nimplementation schedule and lack of material tests results. \n\u2022 \nUnder NUSAF-3 UGX.1,072,186,000 was used to support beneficiary sub-groups. I noted that \nthe district intermingled the project funds with other programmes, procurements undertaken \nwithout approved procurement plan and the project was not audited by internal audit. I also \nnoted low attendance during weekly meetings, Poor saving culture. \n\u2022 \nUnder UWEP, projects funds worth UGX.107m meant for F/Y 2017/2018, three months later on \n12th February, 2019 resulting into delayed implementation of the projects. Further, I noted", "metadata": {"page": 274, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "that groups repaid only 5% of the total of disbursement in the FYs 2016/17 to 2018/19. \n\u2022 \nThe District has an approved staffing structure of 135 staff only 64 (47%) were filled leaving \n71 vacant. \n12 \nMbale RRH \n \nOpinion \nQualified \n\u2022 \nI noted Prior year adjustment of UGX 319,505,451 in the financial statements that were not \nadequately supported. \n\u2022 \nThere was a shortfall in releases amounting to UGX. 0.158Bn representing 1% under release. \nFurther, the entity remained with unspent balance of UGX.2.526Bn representing an absorption \nlevel of 81%.  \n\u2022 \nI noted that the Hospital received off-budget financing to a tune of UGX.586, 957,355 contrary \nto the PFMA.  \n\u2022", "metadata": {"page": 274, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nOut of the 12 members of Senior Management, only 5 had signed Performance Agreements as \nat 31st July, 2019 contrary to the standing instruction issued by the Ministry of Public service. \n\u2022 \nManagement did not submit signed performance agreement reports to the Ministry of Public \nService by 15th September 2019 contrary to the standing instruction issued by the Ministry of \nPublic service. \n\u2022 \nI observed that out of 352 staff in post at the beginning of the financial year 2018/19, only \n250 staff filled in their annual performance plans implying that 102 Staff did not undertake the \nactivity. \n\u2022 \nOut of 352 staff in post at the beginning of the financial year, only 155 staff completed the \nperformance appraisals and 197 staff did not undertake the activity. \n\u2022 \nManagement did not submit a report on performance appraisals to the Ministry of Public \nService by 15th September 2018 as required by the guidelines. \n\u2022", "metadata": {"page": 274, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nStores documents revealed that the Hospital had stock outs of tracer medicines during the \nyear with stock out days ranging from a month to more than six months \n\u2022 \nUnder infrastructure and Equipment status I noted that the hospital had three x-ray machines \nbut only one was functioning and did not have a CT scan. \n\u2022 \nInspection of the hospital mortuary revealed that the there are no Trollies for use in the \nmortuary, no beds on which dead bodies are placed, no fridge for storage of dead bodies and \nno formalin used to treat dead bodies.  \n13 \nKapchorwa DLG \n \nOpinion \nQualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.3.05Bn representing 13% under release. \nFurther, the entity remained with unspent balance of UGX.0.023Bn representing an absorption \nlevel of 99.8%.  \n\u2022", "metadata": {"page": 274, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nUGX.503,832,732 was mischarged by the entity. \n\u2022 \nOut of the five projects inspected (UgIFT, URF, NUSAF 3, YLP and UWEP programme) (3) were \nfully achieved while (2) were partially implemented. \n\u2022 \nWorks under UgIFT were incomplete with roofing and rain water disposal, Plastering, external \nand internal finishes, joinery fittings, electrical and mechanical installations, VIP 4 stance pit \nlatrine and improvements on existing OPD not yet done. Further, I noted failure by contractor \nto; follow the work programme, undertake material tests and failure to provide Personal \nProtective Equipment/Gear (PPE). \n\u2022 \nUnder NUSAF-3 UGX.682,448,000 was used to support 32 beneficiary sub-groups. I noted that \nsome of the project assets were non-functioning.", "metadata": {"page": 274, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "263 \n \nSN \nLOCAL \nGOVERNMENTS  \nSUMMARY OF KEY FINDINGS \n\u2022 \nUnder URF field inspection revealed some points lacked off shoots to drain away running water \nand some works had been spoilt by the heavy rains making some sections almost impassable. \n\u2022 \nI noted under YLP a recovery rate of only 26% of the funds disbursed in FY 2015/2016 to \n2017/2018. In addition to this some of the 2014/15 YLP groups that received UGX.76,923,000 \nwere no longer in existence  \n\u2022 \nUnder UWEP, I noted that groups repaid only 39% of the total of disbursement in the FYs \n2016/17 to 2018/19. \n\u2022 \nThe District council had an approved structure of 1034 staff (excluding secondary school \nteachers) but only 807(78%) positions were filled, leaving 227 vacant.", "metadata": {"page": 275, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "14 \nMbale DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.2.868Bn representing 6% under release. \nFurther, the entity remained with unspent balance of UGX.0.517Bn representing an absorption \nlevel of 98.9%.  \n\u2022 \nOut of the five projects inspected (UgIFT, URF, NUSAF 3, YLP and UWEP programme) (2) were \nfully achieved while (3) were partially implemented. \n\u2022 \nI noted that the district had rent arrears of UGX.1,440,564,935 at the closure of the year under \nreview. \n\u2022 \nWorks under UgIFT were ongoing with casting of the staff houses and the multipurpose hall", "metadata": {"page": 275, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "complete. 2 stance VIP latrine had not been erected yet funds of UGX.31,031,000 had already \nbeen paid for it.  \n\u2022 \nUnder URF, field inspection revealed sections of some roads required mechanized maintenance \nand some sections of the road were narrow. \n\u2022 \n I noted that under YLP there was a recovery rate of only 11% of the funds disbursed in FY \n2014/2015 to 2015/2016. Besides review of the program document revealed no business plans \nand consequently, project planning and execution was haphazard. \n\u2022 \nUnder UWEP, I noted that groups repaid only 26.5% of the total of disbursement of FY \n2017/18.  \n15 \nBudaka DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX. 0.69Bn representing 3% under release.", "metadata": {"page": 275, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Further, the entity remained with unspent balance of UGX.0.752bn representing an absorption \nlevel of 96.6%.  \n\u2022 \nUnder UgIFT, I noted that although works were ongoing, works at one site had been \nabandoned.  \n\u2022 \nUnder NUSAF-3 UGX.0.681bn was disbursed late, the project was not audited and some \nproject assets were non-functional. Further, I noted that the NUSAF Community facilitators \nshared one motorcycle for 7 watersheds, which may hamper the Community Facilitators from \nundertaking their roles properly. \n\u2022 \nI noted a recovery rate of only 13% of the funds disbursed since the start of programme.  \n\u2022 \nUnder UWEP, projects funds, the district had budgeted for a total amount of UGX.178,387,000", "metadata": {"page": 275, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "for the financial year 2018/2019 and only received UGX.91,312,684, leading to a shortfall of \nUGX.87,074,316. Further, I noted that groups repaid only 16% of the total of disbursement in \nthe FYs 2016/17 to 2018/19.  \n\u2022 \nUnder capitation grant I noted Sapiri Primary School did not prepare financial statements. \n\u2022 \nOut of 95 pieces of land, 57 entities representing 60% of the district lacked land titles for the \nland where council properties are located. \n16 \nTororo MC \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX. 1.293Bn representing 9% under release. \nFurther, the entity remained with unspent balance of UGX.0.350Bn representing an absorption \nlevel of 97%.  \n\u2022", "metadata": {"page": 275, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nOut of the three projects inspected (UgIFT, URF, YLP), (1) was fully achieved while (2) were \npartially implemented. \n\u2022 \nUnder URF field inspection of Kyamwinula road, revealed that the road was already in bad shape \nand part of Jowedi road was developing cracks.", "metadata": {"page": 275, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "264 \n \nSN \nLOCAL \nGOVERNMENTS  \nSUMMARY OF KEY FINDINGS \n\u2022 \nI noted a recovery rate of only 6.8% of the funds disbursed in FY 2015/2016 for YLP. There was \ndelayed transfer of recovered funds to the collection account in bank of Uganda and members \nof one group could not be traced. \n\u2022 \nUnder UWEP, projects funds worth UGX.54m were released in F/Y 2017/2018, however I noted \nthat groups repaid only 31% of the total of disbursement. Out of two women groups inspected, \none group sold off all the stock, disintegrated.  \n\u2022 \nEvaluation committee awarded contracts worth UGX.43,722,800 to various companies which had \nnot qualified past the preliminary stage.  \n\u2022 \nOut of an approved structure of 385 staff for the Municipality, Council had filled only 187 (49%)", "metadata": {"page": 276, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "leaving 198 (51%) vacancies. \n17 \nBududa DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.0.730Bn representing 3.2% under release. \nFurther, the entity remained with unspent balance of UGX.0.21Bn representing an absorption \nlevel of 96%.  \n\u2022 \nOut of the five (5) projects inspected (UgIFT, URF, NUSAF 3, YLP and UWEP programme) (3) \nwere fully achieved while (2) were partially implemented. \n\u2022 \nUnder UgIFT I noted delayed works on the Upgrade of Bubungi Health Centre II to Health Centre \nIII, and Construction of Bubita Seed School where works were 95% substantially completed. \n\u2022", "metadata": {"page": 276, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nUnder NUSAF-3 UGX.864,400,000 was received to cater for 39 projects sub-groups. I noted that \nfinancial records for the inspected groups were not availed and these were not audited by \ninternal audit. \n\u2022 \nOut of an approved structure of 1,824 staff only 1,351 (73.73%) were filled leaving 479 \n(26.27%) vacancies \n\u2022 \nI noted poor recovery of YLP funds from the districts beneficiaries with 41%, 46% and 54% \nrecovery rate for financial years 2014/2015, 2015/2016 and 2016/2017 respectively.  \n\u2022 \nUnder UWEP, projects funds worth UGX.133m meant for F/Y 2018/2019, were released to the \ndistrict in the third quarter of the F/Y 2018/2019 resulting into delayed implementation of the \nprojects. Further, I noted that groups repaid only 50% of the total of disbursement in the FYs", "metadata": {"page": 276, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "2016/17 and 5% recovery for FY 2017/2018. \n18 \nBusia DLG \n \nOpinion \nQualified \n\u2022 \nThere was a shortfall in releases amounting to UGX. 0.374Bn representing 1% under release. \nFurther, the entity remained with unspent balance of UGX.1.192Bn representing an absorption \nlevel of 95.6%.  \n\u2022 \nI noted partial implementation of NUSAF3, UWEP and UgIFT project outputs \n\u2022 \nA total of UGX.3,252,311,940 was mischarged by the entity. \n\u2022 \nWorks under UgIFT were ongoing but were incomplete by the time of audit. Electrical, plumbing \nand landscaping were not yet done, while modifications on the existing structure not completed. \n\u2022", "metadata": {"page": 276, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nUnder NUSAF-3 UGX.1,910,202,466 was used to support 53 beneficiary sub-groups. I noted that \nUGX.75,974,550 had not been withdrawn from the bank accounts, which negatively affects \nproject implementation.  \n\u2022 \nUnder URF, Inspection revealed some sections had over grown grass on sections of the road. \n\u2022 \nI noted a recovery rate of only 11% of the funds disbursed in FY 2014/2015 to 2016/2017 and \n2017/2018 under YLP. \n\u2022 \nUnder UWEP, I noted that groups repaid only 7.5% of the total of disbursement in the FYs \n2016/17 to 2018/19.  \n\u2022 \nOut of an approved structure of 2,396 staff, the district has filled only 2,073 leaving 323 \nvacancies.  \n\u2022", "metadata": {"page": 276, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nI noted during physical inspection that some motor vehicles including; a grader and a fairly new \nmotor cycle developed mechanical problems and had since been abandoned. I also noted that \nthe district generator, tractor and 5 motor cycles were missing at the district by the time of audit.", "metadata": {"page": 276, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "265 \n \nSN \nLOCAL \nGOVERNMENTS  \nSUMMARY OF KEY FINDINGS \n19 \nBusia MC \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.0.404Bn representing 6% under release. \nFurther, the entity remained with unspent balance of UGX.0.291Bn representing an absorption \nlevel of 95%.  \n\u2022 \nOut of the three projects inspected (URF, YLP and UWEP programme) (2) were fully achieved \nwhile (1) was not implemented. \n\u2022 \nI noted unsupported adjustments of UGX.10,303,608 to the statement of equity. \n\u2022 \nI noted that UGX.38,424,588 lacked supporting accountability documents \n\u2022", "metadata": {"page": 277, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nOut of the budgeted donor funding of UGX 0.09bn only UGX 0.015bn representing 16.93% was \nreceived.  \n\u2022 \nI noted overflow of garbage beyond the designated area, the tractor meant for waste disposal \nhad broken, and failure to sensitize the community on proper garbage management. \n\u2022 \nI noted a recovery rate of only 27% of the funds disbursed in FY 2014/2015 to 2015/2016. In \naddition, out of the two youth groups inspected, one had disintegrated after sharing the funds \namongst themselves.  \n\u2022 \nMunicipal has an approved staff structure of 512 positions, out of which, only 297 (58%) \npositions were filled leaving 215 (42%) posts vacant. \n20 \nKibuku DLG \n \nOpinion \nUnqualified \n\u2022", "metadata": {"page": 277, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Unqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX. 1.03Bn representing 5% under release. \nFurther, the entity remained with unspent balance of UGX.0.237Bn representing an absorption \nlevel of 98%.  \n\u2022 \nOut of the two projects inspected (UgIFT, and UWEP programme) I noted that all outputs were \npartially implemented. \n\u2022 \nUnder URF field inspection revealed sections of some roads were poorly maintained with \novergrown bushes and silted culverts affecting the flow of rainwater. In addition, I observed \nincomplete works on projects.  \n\u2022 \nI noted a recovery rate of only 18% of the funds disbursed in FY 2014/2015 to 2015/2016. There \nwas also a delay to transfer funds to the National Revolving Fund Collection Account. \n\u2022", "metadata": {"page": 277, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nUnder UWEP, I noted that groups repaid only 15% of the total of disbursement in the FY \n2017/18.  \n\u2022 \nI noted that school facility ratios in the district did not meet national ratios recommended by \nMoES. \n21 \nKapchorwa MC \n \nOpinion \nUnqualified \n\u2022 \nThe entity remained with unspent balance of UGX.1.048Bn representing an absorption level of \n99.8%.  \n\u2022 \nUnder NUSAF-3 UGX.2.225bn was used to support 32 beneficiary sub-groups. I noted that \nUGX.75,974,550 had not been withdrawn from the bank accounts, which negatively affects \nproject implementation. Out of the 3 subprojects inspected I noted poor management of projects \nand incomplete works on CARs \n\u2022", "metadata": {"page": 277, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nUnder URF, field inspection revealed sections of the  roads needed urgent attention. I noted that \n10.49 kms more in length of road network were undertaken and UGX.34,175,000 excess funds \nwere also used without approval of supplementary funding. \n\u2022 \nI noted that under YLP a recovery rate of only 19% of the funds disbursed in FY 2014/2015 to \n2015/2016.  \n\u2022 \nOut of the approved structure of 166, only 53 (32%) positions were filled leaving 113 (68%) \nposts vacant. \n \nMBARARA \nBRANCH \n \n1 \nKiruhura DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.2.941Bn representing 10% under release.", "metadata": {"page": 277, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Further, the entity remained with unspent balance of UGX.1.456Bn representing an absorption \nlevel of 95%.  \n\u2022 \nI noted that out of the 8 sampled key deliverables, 4 were fully implemented, 2 were partially \nimplemented and 3 were not implemented.", "metadata": {"page": 277, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "266 \n \nSN \nLOCAL \nGOVERNMENTS  \nSUMMARY OF KEY FINDINGS \n\u2022 \nUnder UgIFT, I noted a 5 months delay in procurement process for upgrade of 2 HC IIs to HC \nIIIs at Rwenshande and Kitura. I further noted a 4 months delay in procurement for the \nconstruction of Nyakasharara Seed School.  VAT of UGX.149,491,525 was irregularly paid on the \ncontract of upgrading Rweshande and Kitura Health centers. \n\u2022 \nUnder URF, Field inspections of road works revealed culverts were delivered but not install for \nKeitoti-Kitabu-Rwenjabu Road. \n\u2022 \nI noted a YLP recovery rate of only 45% for the funds disbursed in FY 2013/2014 and 2015/2016 \nwith full recovery expected by 2018/19. \n\u2022", "metadata": {"page": 278, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nUnder UWEP, I noted that from the financial year 2015/16 to date, the district had recovered \n74% out of the expected total amount. I further noted that there was no release of funds for \nF/Y 2018/19 despite the budget of UGX.179,281,000. \n2 \nKanungu DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX. 2.521Bn representing 7% under release. \nFurther, the entity remained with unspent balance of UGX.2.730Bn representing an absorption \nlevel of 92%.  \n\u2022 \nI noted that out of the 18 sampled key deliverables, 11 were fully implemented, 7 were partially \nimplemented.  \n\u2022 \nUnder UgIFT, I noted a reduction in the scope of works planed in the upgrading of Matanda HC", "metadata": {"page": 278, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "II to a HC III by elimination of a placenta pit due limited funding. I also noted the construction \nof a Seed Secondary School in Katete Sub-county did not take off due to incomplete procurement \nprocess and funds worth UGX.731,049,478 was swept back to CF. \n\u2022 \nI noted a YLP recovery rate of only 26% for the funds disbursed in FY 2013/2014 to date with \nfull recovery expected by 2018/19. \n\u2022 \nUnder UWEP, I noted that no recovery of funds of funds up to 14,940,000 from the 2 sampled \ngroups. \n3 \nMbarara DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX. 4.429 Bn representing 11.7% under release. \nFurther, the entity remained with unspent balance of UGX.0.002Bn representing an absorption", "metadata": {"page": 278, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "level of 99.9%.  \n\u2022 \nI noted that out of the 33 sampled key deliverables, 26 were fully implemented, 5 were partially \nimplemented and 2 were not implemented \n\u2022 \nI noted that the district had accumulated payables amounting to UGX.711,035,947 arising from \nfrom failure to repay the YLP and UWEP funds - UGX.663,696,412 and other creditors -\nUGX.47,339,535 \n\u2022 \nUnder UgIFT, I noted an advance payment UGX.238,580,822 for construction of Bukiro Seed \nSecondary School in Bukiro Sub-county, However the site was abandoned by the contractor after \nexcavating foundation trenched on grounds of high-water logging and requiring foundation \nredesign. \n\u2022 \nUnder URF, I noted a 102% release of the budget of UGX.1,203,519,000. Field inspections of", "metadata": {"page": 278, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "road works revealed installed culverts lacked head walls in some sections. \n\u2022 \nI noted a YLP recovery rate of only 45% for the funds disbursed in FY 2013/2014 and 2015/2016 \nwith full recovery expected by 2018/19. \n\u2022 \nUnder UWEP, I noted that from the financial year 2015/16 to date, the district had recovered \nonly UGX.57,545,850 which is 48.7% of the expected total recovery.  \n4 \nNtungamo  DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.2.703Bn representing 5.7% under release. \nFurther, the entity remained with unspent balance of UGX.1.33Bn representing an absorption \nlevel of 97%.  \n\u2022 \nI noted that out of the 5 sampled key deliverables, 2 were fully implemented, 2 were partially", "metadata": {"page": 278, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "implemented and 1 was not implemented \n\u2022 \nI noted that the district had accumulated payables worth UGX.1,901,471,853 arising from failure \nto repay the YLP and UWEP funds - UGX.1,317,208,361 and other creditors -UGX. \nUGX584,263,492.", "metadata": {"page": 278, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "267 \n \nSN \nLOCAL \nGOVERNMENTS  \nSUMMARY OF KEY FINDINGS \n\u2022 \nUnder UgIFT, I noted incomplete works of upgrading of Kyamashwa and Karuruma health center \nII to III which was awarded in the third quarter of the financial year. I further noted that the \nConstruction of Kihanga Seed School was not implemented due to delayed procurement process. \n\u2022 \nUnder URF, I noted a 100% release of the budget however, field inspections of road works \nrevealed some cases of incomplete works. \n\u2022 \nI noted a YLP recovery rate of only 52.5% for the funds disbursed in FY 2015/2016 with full \nrecovery expected by 2018/19. \n5 \nRukungiri  DLG \n \nOpinion \nUnqualified \n\u2022", "metadata": {"page": 279, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Unqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.1.29Bn representing 3% under release. \nFurther, the entity remained with unspent balance of UGX.1.627Bn representing an absorption \nlevel of 96%.  \n\u2022 \nI noted that out of the 5 sampled key deliverables, 3 were fully implemented, 1 was partially \nimplemented and 1 was not implemented \n\u2022 \nUnder UgIFT, I noted incomplete works of upgrade Karuhembe HC II to Health Centre III which \nwas awarded in the second quarter of the financial year. I further noted that the construction of \nKebisoni Seed Secondary school was not implemented due to delayed procurement process by \n11months.  \n\u2022 \nI noted a YLP recovery rate of only 33% for the funds disbursed in FY 2015/2016 with full \nrecovery expected by 2018/19. Field inspections revealed some cases of groups had", "metadata": {"page": 279, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "disintegrated \n\u2022 \nUnder UWEP, I noted that from the financial year 2015/16 to date, the district had recovered \nonly 27% out of the expected total amount.  \n\u2022 \nI noted that out of the approved structure of 2,893 staff but only 77% were filled leaving a \nstaffing gap of 23%. \n6 \nIsingiro  DLG \n \nOpinion \nUnqualified \n\u2022 \nI noted that the district had payables  of UGX.2,796,726,008 by the close of the year. \n\u2022 \nUnder UgIFT, I noted that the district received 98% of its budget of UGX.1,354,385,906 out of \nwhich UGX.497,882,551 was utilized leaving UGX 828,674,440 as unspent.  \n\u2022", "metadata": {"page": 279, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nUnder URF, I noted a 96% release of the budget of UGX.1,850,637,916. Field inspections of \nroad works revealed gravelling and compacting had not done and some cases of fewer culvert \nthan planned. \n\u2022 \nI noted a YLP recovery rate of only 25.7% for the funds disbursed from FY 2013/2014 to date \nwith full recovery expected by 2018/19. Field inspections revealed that the money was all taken \nby one individual in of 3 groups. \n\u2022 \nUnder UWEP, I noted no funding was received during the F/Y yet a budget of UGX.258,302,000 \nwas approved. \n7 \nBushenyi DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX. 0.255Bn representing 0.94% performance", "metadata": {"page": 279, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "of the budget. Further, the entity remained with unspent balance of UGX.1.852Bn representing \nan absorption level of 93.1%.  \n\u2022 \nOut of the six key deliverables I selected, four were fully implemented and two were partially \nimplemented. I further noted that URF was not reported on in the statement of performance \n\u2022 \nI noted that the district had not paid pension and gratuity amounting to UGX.1,088,647,819 by \nthe end of the financial year \n\u2022 \nUnder UgIFT, there was a 5 months delay in the procurement process for Upgrade of Kibazi HC \nII to HC III. Field inspections revealed incomplete works for this project. I also noted a 4 months \ndelay in the start of the construction Kabushabo Seed school. \n\u2022 \nUnder YLP, I noted a recovery rate of only 57% for the funds disbursed in FY 2013/2014 and", "metadata": {"page": 279, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "2015/2016 with full recovery expected by 2018/19. I inspected one youth group (Ntungamo \nyouth Boda-boda group) and discovered the all funds received were irregularly utilized by one \nindividual. \n\u2022 \nUnder UWEP, I noted that from the financial year 2017/18 to date, the district had made \nrecoveries of only UGX.70,446,400 (24%) of the expected total amount. I inspected one group", "metadata": {"page": 279, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "268 \n \nSN \nLOCAL \nGOVERNMENTS  \nSUMMARY OF KEY FINDINGS \ncalled Ryeseera Bakyara Twebiseho Women\u2019s Group and noted diversion from initial business of \ngoat rearing to money lending to group members. \n8 \nKisoro DLG  \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.0.764 Bn representing 2.4% under release. \nFurther, the entity remained with unspent balance of UGX.0.741Bn representing an absorption \nlevel of 97.9%.  \n\u2022 \nI noted that out of the 5 sampled key deliverables, 2 were fully implemented, 2 were partially \nimplemented and 1 was not implemented. \n\u2022", "metadata": {"page": 280, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nI noted that the district had accumulated payables worth UGX.1,221,387,026 arising from from \nfailure to repay the YLP and UWEP funds - UGX.1,209,982,000 and other creditors -\nUGX.11,699,586. \n\u2022 \nUnder UgIFT, I noted incomplete works on the Upgrade of Marega Health Centre II to III which \nwas awarded in the third quarter of the financial year. I further noted that the construction of \nNyakinama Seed School was not implemented due to delayed procurement process.  \n\u2022 \nUnder URF, I noted a 102% release of the budget of UGX.717,131,860. Field inspections of road \nworks revealed inadequate off-shoots and shaping for proper water draining on some of the \nroads visited. \n\u2022 \nUnder UWEP, I noted that the District did not receive any funds during the FY 2018/19 despite", "metadata": {"page": 280, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "having a budget of UGX.219,603,446. \n\u2022 \nI noted a YLP recovery rate of only 49.4% for the funds disbursed in FY 2015/2016 with full \nrecovery expected by 2018/19. \n9 \nSheema DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.2.062 Bn representing 8.6% under release. \nFurther, the entity remained with unspent balance of UGX.0.205Bn representing an absorption \nlevel of 99.1%.  \n\u2022 \nI noted that all  7 sampled key deliverables were partially implemented  \n\u2022 \nI noted that the district had accumulated pension and salary arrears of UGX 358,646,665 and \nUGX 15,173,396 respectively. \n\u2022", "metadata": {"page": 280, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nUnder UgIFT, I noted incomplete works of up-grade Mabaare and Kyeihara Health Centers II to \nHealth Centers III which was awarded in the third quarter of the financial year. I further noted \nthat the construction of Kigarama Seed School was partially implemented due to delayed \nprocurement process. \n\u2022 \nI noted a YLP recovery rate of only 51% for the funds disbursed in FY 2014/2015 and 2016/2017 \nwith full recovery expected by 2018/19. \n\u2022 \nUnder UWEP, I noted none funding for the programme despite the of approved budget UGX \n175,532,000. \n10 \nMbarara MC \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.6.229 Bn representing 14.4% under release.", "metadata": {"page": 280, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Further, the entity remained with unspent balance of UGX.1.384Bn representing an absorption \nlevel of 96.26%.  \n\u2022 \nI noted that Out of the 9 planned projects for the year, 8 projects/activities were fully \nimplemented and 1 was partially implemented. \n\u2022 \nUnder UgIFT, I noted that the upgrading Kyarwabuganda HC II to HC III was awarded in the \nthird quarter of the financial year. Out of UGX.500,000,000 received, the entity utilized \nUGX.170,264,488 leaving UGX.329,735,512 as unspent and swept back to CF. I further noted \nthat VAT amounting to UGX.82,454,020 was irregularrly included in the contract price. \n\u2022 \nUnder URF, I noted a 100.3% release of the budget of UGX. 1,363,868,116. I noted excess", "metadata": {"page": 280, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "expenditure of UGX. 6,582,000 over budgeted amount. Field inspections of road works revealed \nlack of off shoot and incomplete works on some sections of the sampled roads. \n\u2022 \nI noted a YLP recovery rate of only 22.6% for the funds disbursed in FY 2015/2016 with full \nrecovery expected by 2018/19. I further noted a short fall of releases of 18% during the FY.", "metadata": {"page": 280, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "269 \n \nSN \nLOCAL \nGOVERNMENTS  \nSUMMARY OF KEY FINDINGS \n\u2022 \nUnder UWEP, I noted that from the financial year 2016/17 to date, the MC had recovered only \nUGX.70,505,802 (32.43%) out of the expected total amount. I noted that the MC did not receive \nany funds during the FY of its budget of UGX.140,630,000. \n11 \nKabale DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX. 0.967Bn.  \n\u2022 \nAnalysis of 8 sampled key deliverables in the FY 2018/2019 revealed 4 deliverables (50%) were \nfully implemented while 4 deliverables (50%) were partially implemented namely;  \n\u2022", "metadata": {"page": 281, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nUnder UgIFT, I noted that District planned to upgrade Kasheregyenyi HC II to Health Centre III \nat a cost of UGX.500, 000,000. Despite receiving all the fund, and undertaking the procurement, \nthe project delayed and started during the end of 3rd quarter. I further noted that 31% of the \ncosts was paid during the year and balance was swept back to CF.  \n\u2022 \nI noted further that construction of Buhara Seed Secondary School under UgIFT did not take off \ndue to disagreements in the procurement process and all funds swept to CF. \n\u2022 \nUnder URF, 94% of the budgeted amount of UGX.1, 709,453,736 was received. Field inspections \nof 7 roads revealed contact implementation challenges on two roads which included cracked \nculverts and no off shoots. \n\u2022 \nI noted a YLP recovery rate of only 35% for the funds disbursed in FY 2013/2014 and 2015/2016", "metadata": {"page": 281, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "with full recovery expected by 2018/19. \n\u2022 \nUnder UWEP, I noted that no money was released to the district by MoGLSD by the close of the \nfinancial year despite the approved budget of UGX.30m. I noted a recovery of UGX.71, 466, 500 \nwhich is a rate of 72% of the due balance as at end of F/Y. \n12 \nIbanda DLG  \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.1.406Bn representing 7% under release. \nFurther, the entity remained with unspent balance of UGX.0.203Bn representing an absorption \nlevel of 99%.  \n\u2022 \nI noted that out of the 6 sampled key deliverables, 3 were fully implemented, and 3 were partially \nimplemented. \n\u2022", "metadata": {"page": 281, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "implemented. \n\u2022 \nUnder UgIFT, I noted incomplete works for the upgrading of Kashozi Health Centre II to HC III. \nI also noted irregular inclusion of VAT UGX.70,502,011 in the contract price.  \n\u2022 \nI further noted a 10 months delay and 12% under absorption of the released funds for the \nconstruction of a Seed Secondary School at Rwenshambya. \n\u2022 \nI noted a YLP recovery rate of 64% for the funds disbursed in FY 2013/2014 and 2015/2016 \nwith full recovery expected by 2018/19.  \n13 \nMbarara RRH \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX. 0.007Bn representing 0.1% under release. \nFurther, the entity incurred more expenditure above its warrants by UGX.1.224 Bn representing", "metadata": {"page": 281, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "an absorption level of 110%. \n\u2022 \nI noted that Out of the 20 key deliverables reported, 18 were fully implemented and 2 were \npartially implemented. \n\u2022 \nI noted that the hospital had payables and pension liabilities of UGX.2,921,479,267 by the close \nof the year. \n\u2022 \nI noted that out of the 384 approved positions, only 300 positions (78%) were filled leaving 84 \npositions (22%) unfilled. \n14 \nBushenyi MC \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.0.208Bn representing 2.3% under release. \nFurther, the entity remained with unspent balance of UGX.0.335Bn representing an absorption \nlevel of 96.2%.  \n\u2022", "metadata": {"page": 281, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nI noted that Out of the 9 key deliverables for the year, 4 deliverables were fully implemented, 2 \nwere partially implemented and 3 were not implemented. \n\u2022 \nI noted that the Municipal Council had accumulated payables of UGX.563,251,212 at the end of \nthe year. \n\u2022 \nUnder UgIFT, I noted that the upgrading Kyarwabuganda HC II to HC III was awarded in the \nthird quarter of the financial year. Out of UGX.500,000,000 received, the entity utilized", "metadata": {"page": 281, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "270 \n \nSN \nLOCAL \nGOVERNMENTS  \nSUMMARY OF KEY FINDINGS \nUGX.170,264,488 leaving UGX.329,735,512 as unspent and swept back to UCF. I further noted \nthat VAT amounting to UGX.82,454,020 was irregularly included in the contract price. \n\u2022 \nUnder URF, I noted a 99.7% release of the budget of UGX.864,874,000. Field inspections of \nroad works revealed bushy sections and lack of off shoots on Omuruhiita \u2013 Kitabi boarder road. \n\u2022 \nI noted a YLP recovery rate of only 32.2% for the funds disbursed from 2013/2014 to 2015/2016 \nwith full recovery expected by 2018/19. I further noted a 100% budget short fall in the fund of \nYLP during the FY. \n\u2022", "metadata": {"page": 282, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nUnder UWEP, I noted that from the financial year 2017/18 to date, the MC had recovered only \nUGX.30,615,500 (42.4%) out of the expected total amount. I also noted that the MC did not \nreceive any funds during the FY given its budget of UGX.76,754,000. \n15 \nRubirizi DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was an over release above budget amounting to UGX. 0.841Bn. Further, the entity \nremained with unspent balance of UGX.1.97Bn representing an absorption level of 87.1%.  \n\u2022 \nI noted that out of the 15 sampled key deliverables, 10 were fully implemented, 3 were partially \nimplemented while 2 were not implemented \n\u2022", "metadata": {"page": 282, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nUnder UgIFT, I noted incomplete works of upgrading of Munyonyo and Mushumba HC IIs to HC \nIIIs which was awarded in the third quarter of the financial year. I further noted that the \nconstruction of Ryeru Seed Secondary School was not implemented due to delayed procurement \nprocess. All the released funds worth UGX.353,555,358 was swept back to CF. VAT amounting \nto UGX.142,495,313 was irregularrly included in the contract price. \n\u2022 \nUnder URF, the entity received of the budget but field inspections of road works revealed lack \nof sign post for the roads under construction. \n\u2022 \nI noted a YLP recovery rate of only 39% for the funds disbursed in FY 2013/2014 and 2015/2016 \nwith full recovery expected by 2018/19. \n16 \nKabale RRH \n \nOpinion \nUnqualified \n\u2022", "metadata": {"page": 282, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Unqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX. 0.153Bn representing 1.8% under release.  \n\u2022 \nI noted that out of the 9 key deliverables reported, 6 were fully implemented and 3 were partially \nimplemented. \n\u2022 \nI noted that out of the 422 established position only 258(61%) were filled leaving 164(39%) \nposts vacant. \n17 \nSheema MC \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.0.133Bn representing 1.2% under release. \nFurther, the entity remained with unspent balance of UGX.0.279Bn representing an absorption \nlevel of 98%.  \n\u2022 \nI noted that out of the 8 sampled key deliverables, 7 were fully implemented and 1 was partially \nimplemented. \n\u2022", "metadata": {"page": 282, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "implemented. \n\u2022 \nUnder UgIFT, I noted that the incomplete upgrading of Kitojo health centre in Central Division \nfrom HC II   to H/C III was awarded in the second quarter of the financial year. I further noted \nthat VAT amounting to UGX.74,919,521 was irregularrly included in the contract price. \n\u2022 \nI noted a YLP recovery rate of only 43% for the funds disbursed in FY 2015/2016 with full \nrecovery expected by 2018/19.  \n\u2022 \nUnder UWEP, I noted that the MC did not receive any funds during the FY 2018/19 for its budget \nof UGX.98.650,000. \n18 \nBuhweju DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.0.097 Bn representing 0.8% under release.", "metadata": {"page": 282, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Further, the entity remained with unspent balance of UGX.0.255Bn representing an absorption \nlevel of 97.8%.  \n\u2022 \nI noted that out of the 7 sampled key deliverables, 3 were fully implemented, 3 were partially \nimplemented and 1 was not implemented. \n\u2022 \nI noted that the district had payables worth UGX.1,517,445,393 that remained outstanding at \nthe close of the year. \n\u2022 \nUnder UgIFT, I noted that UGX 354,380,000 had been paid for the construction St. Anthony \nKyankanda yet only ground clearing had neen done at the time of the audit. I further noted that \nthe Upgrade of Mushasha and Engaju HC II to Health Centre III was incomplete yet UGX", "metadata": {"page": 282, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "271 \n \nSN \nLOCAL \nGOVERNMENTS  \nSUMMARY OF KEY FINDINGS \n934,235,939 was received for this Purpose. 77.4% of the receipts remained unspent and swept \nback to the CF.   \n\u2022 \nField inspections for works under URF revealed that road works on Kayanja-Nyarujoje-Itorero \nroad (8 Km) was incomplete. \n\u2022 \nI noted that the YLP recovery rate of only 28.5% for the funds disbursed in FY 2013/2014 to \n2016/2017 with full recovery expected by 2018/19. \n19 \nIbanda MC \n \nOpinion \nUnqualified \n\u2022 \nI noted that Out of the 5 Key deliverable, 4 deliverables were fully implemented and 1 was \npartially implemented. \n\u2022", "metadata": {"page": 283, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "partially implemented. \n\u2022 \nI noted that the MC lacked land for the Garbage Disposal Site. \n\u2022 \nUnder URF, I noted a 100% release of the budget, however 10kms of planned routine manual \nmaintenance road works were not executed during the F/Y.  \n\u2022 \nI noted YLP, recovery rate of 63.3% for the funds disbursed in FY 2016/17 and 2017/18 with \nfull recovery expected by 2018/19.  \n\u2022 \nUnder UWEP, I noted that from the financial year 2015/16 to date, the MC had recovered only \n37.9% out of the expected total amount.  \n20 \nRukiga DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.0.995Bn representing 5.7% under release.", "metadata": {"page": 283, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Further, the entity remained with unspent balance of UGX.2.476Bn representing an absorption \nlevel of 84.5%.  \n\u2022 \nI noted that out of the 10 sampled key deliverables, 5 were fully implemented, 4 were partially \nimplemented and 1 was not implemented. \n\u2022 \nOut of the approved the structure of the District of the 214 positions, only 100(46.7%) positions \nwere filled leaving 114 (53.3%) positions vacant \n\u2022 \nUnder UgIFT, I noted that the procurement process for the construction of Rwamucucu seed \nschool was delayed by 6months and field inspections revealed that project was incomplete at \nfoundation level. \n\u2022 \nUnder URF, Field inspections of road works revealed inadequate drainage, cracked head walls, \nSilted culverts and Non-performance of road gangs in some roads. \n21 \nKabale MC \n \nOpinion", "metadata": {"page": 283, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Opinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.0.351Bn representing 2.2% under release. \nFurther, the entity remained with unspent balance of UGX.0.189Bn representing an absorption \nlevel of 99%.   \n\u2022 \nUnder URF, Field inspections of road works revealed instances of limited drainage improvements \non graded roads. \n\u2022 \nI noted a YLP recovery rate of only 21% for the funds disbursed in FY 2015/2016 with full \nrecovery expected by 2018/19.  \n\u2022 \nI noted that various staff acted for a period of more than six month. \n22 \nNtungamo MC \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.0.544 Bn representing 10% under release.", "metadata": {"page": 283, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Further, the entity remained with unspent balance of UGX.0.302Bn representing an absorption \nlevel of 93.9%.  \n\u2022 \nI noted that Out of the 8 Key deliverable, 7 deliverables were fully implemented and 1 was \npartially implemented. \n\u2022 \nI Noted that out of the Municipal approved structure of 159 positions, only 76(47.8%) positions \nwere filled, leaving 83 (55.2%) positions vacant \n\u2022 \nUnder UgIFT, I noted the incomplete upgrade of Ruhooko Health Centre II to a Health Centre \nIII. \n\u2022 \nUnder URF, Field inspections of some of the road works revealed deteriorating road works and \nnon-performance of road gangs. \n\u2022 \nI noted that management did not submit signed performance agreement reports to the Ministry \nof Public Service by 15th September 2018 contrary to the circular standing instructions.", "metadata": {"page": 283, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "272 \n \nSN \nLOCAL \nGOVERNMENTS  \nSUMMARY OF KEY FINDINGS \n\u2022 \nI noted that management did not submit a report on performance appraisals to the Ministry of \nPublic Service by 15th September 2018 contrary to the circular standing instructions \n\u2022 \nI noted that there were no quarterly performance reviews undertaken by the staff during the \nyear under review contrary to the circular standing instructions. \n23 \nMitooma DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.0.053 Bn representing 0.2% under release. \nFurther, the entity remained with unspent balance of UGX.0.644Bn representing an absorption \nlevel of 97%.  \n\u2022 \nI noted that out of the 8 sampled key deliverables, 1 was fully implemented, 6 were partially", "metadata": {"page": 284, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "implemented and 1 was not implemented at all. \n\u2022 \nUnder UgIFT, I noted that the upgrading Bukuba HC II to HC III was awarded in the third quarter \nof the financial year and remained incomplete at F/Y end. Out of UGX.500,000,000 received, the \nentity utilized UGX.210,000,000 leaving UGX.240,952,947 as unspent and swept back to the \nConsolidated Fund.   \n\u2022 \nUnder YLP, I noted groups disbursed with UGX 115,018,000 from 2014/15 to 2018/19   dis-\nintegrated after repaying 12.8%. I further noted a 45.4% recovery rate for funds disbursed from \n2013/2014 - 2015/2016 expected to be recovered in 2018/19. \n24 \nRukungiri MC \n \nOpinion \nUnqualified \n\u2022", "metadata": {"page": 284, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Unqualified \n\u2022 \nThere was an excess release above the budget amounting to UGX.0.45 Bn. Further, the entity \nremained with unspent balance of UGX.0.525Bn representing an absorption level of 93%.  \n\u2022 \nI noted that out of the 9 Key deliverable, 5 deliverables were fully implemented and 4 were \npartially implemented. \n\u2022 \nUnder UgIFT, I noted that the upgrading of Kitimba Health Center 11 was awarded in the third \nquarter of the financial year and was incomplete by year end.  \n\u2022 \nI noted a YLP recovery rate of only 12% for the funds disbursed in FY 2013/2014- 2015/2016 \nwith full recovery expected by 2018/19. I further noted dis-integration of YLP groups who had \nreceived UGX.204,541,500 and whose recovery rate was 29.6%. \n25 \nRubanda DLG", "metadata": {"page": 284, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Rubanda DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.2.392 Bn representing 10% under release. \nFurther, the entity remained with unspent balance of UGX.0.702Bn representing an absorption \nlevel of 93.1%.  \n\u2022 \nI noted that out of the 4 sampled key deliverables, 2 were fully implemented and 2 were partially \nimplemented. \n\u2022 \nUnder UgIFT, I noted incomplete works on the upgrading of Mpungu HC II to HC III which was \nawarded in the third quarter of the financial year I further noted 1.1% partial implementation in \nconstruction of Nyamweru Seed School due to delayed procurement process.  \n\u2022 \nUnder URF, Field inspections of a sample of road works revealed inadequate drainage for the \ncompleted works. \n\u2022", "metadata": {"page": 284, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "completed works. \n\u2022 \nUnder YLP, I noted there was no recovery for the funds disbursed in FY 2014/2015 to 2016/2017 \nwith full recovery expected by 2018/19. I also noted a 24% shortfall in budget release for F/Y \n2018/19 under YLP. \n\u2022 \nUnder UWEP, I noted that from the financial year 2017/18 to date, the district had recovered \nonly 8.4% of the expected total amount.  \n\u2022 \nI noted an irregular award of the rehabilitation of Nyakasazi Gravity flow scheme in Nyamweru \nSub County to a non-compliant contractor. \n26 \nKisoro MC \n \nOpinion \nUnqualified \n \n \nMOROTO \nBRANCH \n \n1 \nNakapiripirit  DLG \n \nOpinion \n\u2022 \nOpinion \n\u2022 \nThere was excess expenditure of Shs.0.872bn.", "metadata": {"page": 284, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "273 \n \nSN \nLOCAL \nGOVERNMENTS  \nSUMMARY OF KEY FINDINGS \nUnqualified \n\u2022 \nI noted full and partial implementation of planned outputs under the programmes inspected i.e. \nNUSAF 3, UgIFT and URF mechanised at 100%, URF periodic at 96% and YLP at 82.6%. \n\u2022 \nGratuity arrears of UGX.102,547,496 remained outstanding at year end. \n\u2022 \nURF implementation inspection revealed that the entity over spent by 14million on routine \nmechanized maintenance with some road sections lacking culvert lines and submerged by water. \n\u2022 \nUnder NUSAF-3, there was a delayed disbursement of UGX.5.4bn by 75 days received in the \nthird quarter.  \n\u2022", "metadata": {"page": 285, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "third quarter.  \n\u2022 \nUnder UgIFT, there was an over commitment on the Nakapiripirit Seed School project by \n74million and the school does not have a land title.  \n\u2022 \nUnder YLP funds I noted a recovery rate of only 15.7% of the funds disbursed to 105 groups. \nFurther analysis revealed that 33 groups of the 105 had not paid any amount to the district \nrecovery account and there were no repayment ledgers \n\u2022 \nUnder water for production, Out of 212 deep boreholes with hand pump, 32 (15%) were non-\nfunctional. In addition 39% and 31% of the pumped piped water for homes and valley tanks \nwere non-functional. \n2 \nAbim DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.5.3Bn representing 23% of approved budget.", "metadata": {"page": 285, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Further, the entity remained with unspent balance of UGX.1Bn representing an absorption level \nof 94%.  \n\u2022 \nThe District planned outputs were not well analyzed as required to enable me evaluate the extent \nof attainment of planned outputs. Sample review of projects revealed that most of the planned \noutputs under URF and NUSAF 3.  \n\u2022 \nGratuity arrears of UGX. 371,764,576 remained outstanding at year end. \n\u2022 \nUnder NUSAF-3, there was a delayed disbursement of UGX.2.4bn for the third quarter by 75 \ndays and the project was not audited by Internal Audit. \n\u2022 \nUnder YLP, there was a shortfall in budget release of UGX.381million due to its suspension by \nthe Ministry. I also noted a low recovery rate of only 2% of the funds disbursed to 28 groups", "metadata": {"page": 285, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "and there were no repayment ledgers in place hindering recovery follow up. \n\u2022 \nUnder water for production, I inspected 5 boreholes constructed and noted that 3 lacked \nprotection walls. \n3 \nNapak DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.0.473bn representing 2.3%. Further, the \nentity remained with unspent balance of UGX.0.784Bn representing an absorption level of 96%.  \n\u2022 \nI noted full implementation of planned outputs under UgIFT, URF routine mechanized \nmaintenance and NUSAF 3 and partially implemented outputs of URF routine manual \nmaintenance (74%), YLP (50%) while failure to implement outputs under UWEP \n\u2022 \nGratuity arrears of UGX.46million remained outstanding at the year end. \n\u2022", "metadata": {"page": 285, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nUnder UgIFT, I noted an over commitment of UGX.0.414bn in the contract for the construction \nof Napak Seed Secondary School. Further, the contractor did not provide a performance security \nand proof of insurance cover while the school also lacks a land title. \n\u2022 \nUnder NUSAF-3, there was delayed disbursement of funds by 75 days and project assets were \nnot properly managed and maintained.  \n\u2022 \nUnder URF, field inspection revealed that most culvert line headwalls were poorly back filled and \nthe roads were not graveled and compacted resulting in soils being washed away. In addition \nsome works were incomplete despite 97.3% payment. \n\u2022 \nUnder YLP, the district had a recovery rate of only 30.9% of the funds disbursed in FY 2017/2018 \nand 2018/2019 and two youth groups received project funds which were shared amongst group \nmembers. \n\u2022", "metadata": {"page": 285, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "members. \n\u2022 \n5 employees are still in acting positions for over 2 years contrary to standing instructions. \n4 \nKotido DLG \n \nOpinion \n\u2022 \nUGX.821.96 million was mischarge of expenditure for the year. \n\u2022 \nUGX.857.6million payables were undisclosed.", "metadata": {"page": 285, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "274 \n \nSN \nLOCAL \nGOVERNMENTS  \nSUMMARY OF KEY FINDINGS \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.7.7bn representing 37%. Further, the entity \nover spent by UGX.0.324bn. \n\u2022 \nI noted full and partial implementation of planned outputs under different projects i.e. UgIFT \nand URF at 100% while NUSAF 3 and YLP were at 61% and 94% respectively.  \n\u2022 \nUnder NUSAF-3, I noted undisbursed funds of UGX.1.42bn to 45 groups due to a delay by the \nMinistry to transfer funds. Inspection of some subprojects revealed lack of accountability of \nmoney spent, poor records and failure to adhere to procurement guidelines. Project assets \ninspected were not properly managed and some were not availed for audit verification.  \n\u2022", "metadata": {"page": 286, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nUnder URF, field inspection revealed impassable road sections due to failure to install culverts, \ngrowing bushes due to heavy rains and incomplete road sections. \n\u2022 \nUnder YLP, I noted a recovery rate of only 49% of the funds disbursed from FY 2014/2015 to \ndate. Inspection of two groups revealed lack of financing agreements in place, poor records \nmanagement and selected members had not been trained on repayment terms. \n\u2022 \nThe district awarded VAT amounting to UGX.153.3million to 42 companies which had not \nregistered for VAT. \n\u2022 \nI noted incomplete works for construction of motorised pump boreholes three months after \ncontract expected completion date and thus communities could not realise the benefits. \n\u2022 \nI noted staffing gaps of 55% out of the approved staffing level of 322 positions. \n\u2022 \nThere was lack of land titles for sub-county offices and main District. \n\u2022", "metadata": {"page": 286, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nI noted irregular payment of personal expenses through the imprest bank account worth \nUGX.859.8million and UGX.237.1million was paid in excess of monthly imprest limit. \n5 \nAmudat DLG \n \nOpinion \nQualified \n\u2022 \nUGX.196.8million was unaccounted for by year end. \n\u2022 \nThere was a shortfall in releases amounting to UGX.1.75bn representing 12%.   \n\u2022 \nStatus review of implementation of planned outputs revealed that UgIFT, URF (Routine \nmechanized maintenance), NUSAF 3, YLP and UWEP were ongoing, 100%, 100%, 74.4% and \n0% respectively.  \n\u2022 \nPension liability of UGX.33.8million was outstanding at year end. \n\u2022", "metadata": {"page": 286, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nUnder UgIFT, the district made an over commitment of UGX.0.414bn in the contract for \nconstruction of Pokot Girls Seed Secondary School and the contractor did not execute a \nperformance security while the school lacks a land title. \n\u2022 \nUnder NUSAF-3, there was delayed disbursement of UGX.2.3Bn to the district and hence there \nwere no funds transferred to the groups.  \n\u2022 \nUnder URF, field inspection revealed some impassable sections of the road. \n\u2022 \nUnder YLP, I noted a recovery rate of only 32.6% of the funds disbursed in FY 2016/2017 and \n2018/2019 and the District failed to transfer UGX.10.7M of the recovered funds to BOU. In \naddition there was no repayment ledger. \n6 \nMoroto DLG \n \nOpinion \nQualified \n\u2022", "metadata": {"page": 286, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Qualified \n\u2022 \nUGX.0.446bn was Mischarged expenditure during the year. \n\u2022 \nFunds to the tune of UGX.0.534bn were unaccounted for. \n\u2022 \nUGX.0.346bn payables were undisclosed  \n\u2022 \nThere was a shortfall in releases amounting to UGX.5.8bn representing 25%.   \n\u2022 \nI noted full implementation of planned outputs under different two projects (URF (Routine \nmechanized and manual maintenance and NUSAF 3) and partial implementation of YLP and \nUWEP at 82.6% and 56.41% respectively.  \n\u2022 \nUnder NUSAF-3, I noted delayed disbursement of funds and delayed implementation of activities \nworth UGX.342million by seven groups to whom funds had been disbursed.  \n\u2022", "metadata": {"page": 286, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nUnder URF, field inspection revealed impassable and non-motorable road sections. \n\u2022 \nUnder YLP, I noted a recovery rate of only 43.2% of the funds disbursed from FY 2016/2017 to \n2018/2019 and one of the two youth groups inspected did not have a log book for the motorbike \npurchased and the second group did not avail cattle for inspection.", "metadata": {"page": 286, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "275 \n \nSN \nLOCAL \nGOVERNMENTS  \nSUMMARY OF KEY FINDINGS \n\u2022 \nUnder UWEP, the district recovered only 14% of the expected funds.  \n\u2022 \nVAT amounting to UGX.0.074bn was awarded to 3 companies which had either not registered \nor been deregistered due to non-compliance. \n\u2022 \nI noted over commitment for the construction of Katikekile Seed School by UGX.20million and \nthe district did not obtain a land title before commencing construction. \n\u2022 \nUnder water for production, the district failed to provide post construction support for 3 \nboreholes which did not have protection walls. \n\u2022 \nPayroll review revealed UGX. 5.3million was paid to persons not on the payroll, UGX.7.5 was \nover payments of salary while UGX.35.3 were salary underpayments.", "metadata": {"page": 287, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "7 \nKaabong DLG \n \nOpinion \nUnqualified \n \n\u2022 \nThere was a shortfall in releases amounting to UGX.4.82bn representing 16% of approved \nbudget.  \n\u2022 \nThe District planned outputs were not well analyzed as required to enable me evaluate the extent \nof attainment of planned outputs. Sample review of projects revealed that YLP and URF \n(maintenance) achieved all outputs while emergency works, UWEP and NUSAF 3 performed at \n48%, 82% and 82% respectively.  \n\u2022 \nUnder URF field inspection I noted road sections had been destroyed by cows and oxen during \nthe rainy season for works under routine mechanized maintenance and substandard works were \nnoted under emergency works with overgrown grass on road sections. \n\u2022 \nUnder NUSAF-3, there was a delayed disbursement of UGX.6.2bn received in third quarter by 75", "metadata": {"page": 287, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "days and the project lacked vital records and therefore could not confirm if funds were utilized \nas intended. The project assets were nonfunctional due to lack of maintenance.  \n\u2022 \nUnder YLP, I noted a recovery rate of only 41.2% for the financial years 2013/2014 to \n2015/2016. An analysis of 2 groups revealed that one group could not be traced and had not \nrepaid any amount whereas the second group had shared the money. There were no repayments \nledgers in place hindering recovery follow up. \n\u2022 \nUnder UWEP, one beneficiary group could not avail a motorcycle for audit inspection while \nanother beneficiary group had changed enterprise after withdrawing all the funds. \n\u2022 \nThere were no land titles for the district land. \n\u2022 \nUGX.0.241bn was paid as VAT to 10 companies not registered for VAT. \n\u2022 \nInspection of Kaabong Hospital revealed payment for cleaning services without certification of", "metadata": {"page": 287, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "daily works. \n8 \nNabilatuk DLG \n \nOpinion \nUnqualified \n\u2022 \nThe entity received 100% of all funds but remained with unspent balance of UGX.1bn \nrepresenting an absorption level of 88.1%.  \n\u2022 \nThe District implementation level for UgIFT, URF, UWEP and YLP 100%, 100% for 72% and \n48% respectively.  \n\u2022 \nUGX.0.216bn payables were outstanding at year end. \n\u2022 \nUnder UgIFT, I noted a contract price of 2.3bn that was over the cost of UGX.1.9bn provided by \nguidelines and the contractor for the seed school did not provide a performance security. \n\u2022 \nUnder UWEP, there was a shortfall in funds by 13% and inspection of some groups revealed non", "metadata": {"page": 287, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "implementation of activities given that the groups shared money amongst themselves and no \ntrainings were carried out to provide technical guidance and lack of financial records. \n\u2022 \nUnder YLP, inspection of some groups revealed non implementation of activities, diversion of \nfunds to unapproved projects, disintegration of groups and retention of some funds at sub-\ncounties.  \n\u2022 \nUnder URF, inspection revealed poor backfilling of culvert line headwalls poorly resulting in soils \nbeing washed away and exposing the culverts to breakage. \n\u2022 \nI noted that out of 341 approved posts for the traditional and Health staff, 168 (51%) were \nvacant. \n9 \nKotido MC \n \n\u2022 \nThere was a shortfall in releases amounting to UGX.0.79bn representing 12%. Further, the entity \nremained with unspent balance of UGX.0.617bn representing an absorption level of 89.4%.", "metadata": {"page": 287, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "276 \n \nSN \nLOCAL \nGOVERNMENTS  \nSUMMARY OF KEY FINDINGS \nOpinion \nUnqualified \n\u2022 \nThe status of implementation of planned outputs under different projects was as follows; (URF \n(Routine mechanized maintenance 54.8%, Routine manual maintenance 68%, Periodic \nmaintenance 0%, YLP 97% and UWEP 78%)  \n\u2022 \nUnder URF, the entity did not conduct quality tests on materials that were utilized on road \nmaintenance and i observed that Council does not have capacity and equipment to undertake \ntarmac works on the road hence the minimal works undertaken. In addition there was no site \nledger for the materials taken on site. \n\u2022 \nUnder YLP, there was no repayment ledger in place. \n\u2022 \nUnder UWEP, most of the approved projects failed to access funding due to budget cuts. \n10 \nMoroto RRH", "metadata": {"page": 288, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Moroto RRH \n \nOpinion \nQualified \n\u2022 \nUGX.96million was unaccounted for by year end \n\u2022 \nUGX 39M incurred on pension and gratuity payments was unsupported. \n\u2022 \nThere was a shortfall in releases amounting to UGX.0.643bn representing 9%of approved \nbudget. Further, the entity remained with unspent balance of UGX.0.494bn representing an \nabsorption level of 93%.  \n\u2022 \nThere was non-quantification of 6 outputs hindering measurement of performance. \n\u2022 \nUGX.0.16bn was Mischarged expenditure during the year. \n\u2022 \nI noted that 6 outputs were not quantified to enable measurement of performance.  Further, the \nDistrict implemented fully 4 of the 6 quantified outputs while 2 were partially implemented. \n\u2022", "metadata": {"page": 288, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nUGX.0.135bn payables remained outstanding at year end. \n\u2022 \nI noted excess expenditure on goods and services worth UGX0.132bn. \n\u2022 \nThere was overpayment of salaries to the tune of UGX.0.162bn. \n\u2022 \nUGX 72M payment of taxable arrears was unsupported \n\u2022 \nOut of 370 staff posts, 126 posts are vacant representing of 34% staff shortage. \n\u2022 \nI noted Irregular composition of the contracts committee by an officer who acted on behalf of \nthe solicitor General and also participated in approval of the contract. \n\u2022 \nI noted delayed disposal of expired drugs since 2017. \n\u2022 \nThere was shortage of medical equipment and poor working condition of available medical \nequipment hindering service delivery. \n\u2022 \nI noted that 58 staff were residing under temporary Iron-sheet shelters and uniports while 21", "metadata": {"page": 288, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "were not assigned any house. \n11 \nMoroto MC \n \nOpinion \nQualified \n\u2022 \nUGX.1bn was unaccounted for funds during the year  \n\u2022 \nUGX.1.86bn payables were unsupported. \n\u2022 \nThere was a shortfall in releases amounting to UGX.0.603bn representing 11%.  \n\u2022 \nI noted full implementation of the planned outputs under USMID, URF routine manual \nmaintenance and SFG and partial implementation of UWEP (80%) with unimplemented outputs \nunder URF periodic maintenance and YLP.  \n\u2022 \nUGX.162.7million was Pension liability outstanding at year end. \n\u2022 \nUGX. 107.8million was overpaid on supervision of Moroto Bus Terminal civil works contract  \n\u2022", "metadata": {"page": 288, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nUnder URF, the contractor was irregularly advanced 68% of funds for periodic maintenance and \nsome road sections were poorly done and remained incomplete. \n\u2022 \nUnder YLP, I noted a recovery rate of only 37% of the funds disbursed from the financial year \n2016/2017 to 2018/2019. \n\u2022 \nUnder UWEP, the recovery rate was low and inspection of one group revealed a change in names \nmaking it hard to confirm its existence. \n\u2022 \nI noted direct procurements worth UGX.0.471bn which eliminated competition. \n\u2022 \nUGX.13.6M was paid as VAT to a not registered firm for supervision of Moroto Bus terminal civil \nworks.", "metadata": {"page": 288, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "277 \n \nSN \nLOCAL \nGOVERNMENTS  \nSUMMARY OF KEY FINDINGS \n\u2022 \nUnder USMID-AF, the council failed to avail work plans and budget for funds spent worth \nUGX.0.977bn under the project. \n \nSOROTI BRANCH \n \n1 \nBukedea DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.0.379 Bn representing 1.42% of the budget. \nFurther, the entity remained with unspent balance of UGX.0.298Bn.  \n\u2022 \nOut of the five projects inspected (UgIFT, URF, NUSAF 3, YLP and UWEP programme) (1) were \nfully achieved while (4) were partially implemented. \n\u2022", "metadata": {"page": 289, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nI noted that the district did receive any donor funding despite budgeting for UGX 0.243 bn \n\u2022 \nThe district had UGX.0.399 bn as pension arrears by the end of the year under review. \n\u2022 \nThe district had UGX.9,713,000 as non-accounted for funds by the end of the year under review. \n\u2022 \nThe district made overpayment of salary worth UGX.2,293,12 in the period under review. \n\u2022 \n945 hectares of district land in nine locations had not been secured by titling hence the risk of \nencroachment and disputes. \n\u2022 \nWorks under UgIFT were ongoing with one of the structures at plastering of the walls, the other \nat ring beam level while the last one at foundation level.  \n\u2022", "metadata": {"page": 289, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nUnder NUSAF-3 UGX.1.222bn was used to support 35 beneficiary sub-groups. I noted that \nUGX.0.442bn had not been withdrawn from the bank accounts, which negatively affects project \nimplementation. Out of the 5 subprojects inspected I noted poor participation and opposition of \nprojects by some group members and non-functional project assets.  \n\u2022 \nField inspections Under URF revealed sections of some roads were poorly managed as evidenced \nby the failure to install culverts, failure to spread murram, nonuse of murram and low-cost \nsealing.  \n\u2022 \nI noted a recovery rate of only 18.58% of the funds disbursed in FY 2014/2015 to 2017/2018 \nunder the YLP project. In addition, two of the groups that received funds just shared the funds \namong the members. \n\u2022", "metadata": {"page": 289, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nUnder UWEP, I noted that groups repaid only 44% of the total of disbursement in the FYs \n2016/17 to 2017/18. Two women groups received project funds which were shared amongst \ngroup members since no approved project was carried out. \n\u2022 \nUnder water for production, I noted non-functional water sources.  \n\u2022 \nInspection of Atutur hospital revealed that the hospital has shortage of medical equipment and \nnonfunctional medical equipment. \n2 \nSoroti DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX. 1.07Bn representing 3.82%. Further, the \nentity remained with unspent balance of UGX.3.68Bn representing an over absorption level of \n114%.  \n\u2022", "metadata": {"page": 289, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "114%.  \n\u2022 \nOut of the five projects inspected (UgIFT, URF, NUSAF 3, YLP and UWEP programme) (2) were \nfully achieved while (3) were partially implemented. \n\u2022 \nEntity failed to pay pension to respective pensioners worth UGX.4.19bn in the year under review \n\u2022 \nEntity had 30 pending and on-going court cases, some dating as far back as 2011. None was \ndisposed in the year under review. \n\u2022 \n175 plots of district land on seven locations had not been secured by titling hence the risk of \nencroachment and disputes. \n\u2022 \nWorks under UgIFT were ongoing with one of the structures at ring beam level while the other \nwas not yet started yet funds of UGX.0.551bn had already been advanced.  \n\u2022", "metadata": {"page": 289, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nUnder NUSAF-3 UGX.2.111bn was used to support 64 beneficiary sub-groups. I noted that \nUGX.0.530bn had not been withdrawn from the bank accounts, which negatively affects project \nimplementation. I noted poor management and incomplete works on CARs. \n\u2022 \nUnder URF field inspection revealed sections of some roads were poorly maintained with eroded \nshoulders, lack of off-shoots, water logged sections and poor compaction of murram.  \n\u2022 \nUnder YLP, I noted a recovery rate of only 34% of the funds disbursed in FY 2014/2015 to \n2015/2016. Besides two youth groups received project funds but one group disintegrated.", "metadata": {"page": 289, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "278 \n \nSN \nLOCAL \nGOVERNMENTS  \nSUMMARY OF KEY FINDINGS \n\u2022 \nUnder UWEP, I noted that groups repaid only 44.8% of the total of disbursement in the FYs \n2017/18 to 2018/19.  \n\u2022 \nUnder water for production, I noted non-functional water sources.  \n3 \nKaberamaido DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX. 1.27Bn representing 5% of the budget. \nFurther, the entity remained with unspent balance of UGX.0.956Bn representing an absorption \nlevel of 96%. I also noted diversion of funds worth UGX.32,064,904.  \n\u2022", "metadata": {"page": 290, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nThe entire five projects inspected (UgIFT, URF, NUSAF 3, YLP and UWEP programme) were fully \nimplemented. \n\u2022 \nOut of the budgeted donor funding of UGX.1.097bn only UGX.0.667Bn was received representing \n60.79% was received.  \n\u2022 \nI noted a delay of 22 days in the procurement process under UgIFT and works at one of the \nstructures was at foundation level.  \n\u2022 \nUnder NUSAF-3 UGX.1.718bn was used to support 45 beneficiary sub-groups. Out of the 8 \nsubprojects inspected I noted implementation challenges such as failure to implement activities, \nunderutilization of project funds, delayed implementation of projects and incomplete works on \nCARs \n\u2022 \nURF field inspection revealed sections of some roads worked on were poorly maintained with \novergrown grass.  \n\u2022", "metadata": {"page": 290, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "overgrown grass.  \n\u2022 \nI noted a recovery rate of only 17% of the funds disbursed in FY 2014/2015 to 2018/2019. There \nwere also a number of implementation challenges such as youth changing locations, misuse of \nfunds, disintegration of some groups, failure to payback and misinterpretation of the funds \nreceived for political handouts. \n\u2022 \nUnder UWEP, I noted that groups repaid only 16% of the total of disbursement in the FYs \n2016/17 to 2018/19. Out of the total recoveries of UGX.32,868,400 only UGX26,300,000 was \ntransferred to revolving fund account. \n4 \nDokolo DLG \n \nOpinion \nUnqualified \n \n\u2022 \nThere was a shortfall in releases amounting to UGX.3.340Bn representing 14.37% of the budget.", "metadata": {"page": 290, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Further, the entity had unspent balance of UGX.0.145Bn representing an absorption level of \n100.7%.  \n\u2022 \nOut of the five projects inspected (UgIFT, URF, NUSAF 3, YLP and UWEP programme) (1) were \nfully achieved while (4) were partially implemented. \n\u2022 \nOut of the budgeted donor funding of UGX.0.544bn only UGX.36, 952,500 representing 6.8% \nwas received.  \n\u2022 \nEntity had UGX.15, 468,711 pension arrears by the end of the year under review. \n\u2022 \nWorks under UgIFT were ongoing with one of the structures abandoned at roofing level and the \nother works had been delayed hence not started.  \n\u2022 \nUnder NUSAF-3 UGX.1.077bn was used to support 34 beneficiary sub-groups. Out of the 3", "metadata": {"page": 290, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "subprojects inspected I noted poor management of projects, incomplete works with dumped \nculverts and lack of signposts on CARs. Besides, there are nonfunctional project assets.  \n\u2022 \nUnder URF field inspection revealed sections of some roads which were poorly managed with \nspots of poor compaction of murram and low-cost sealing.  \n\u2022 \nI noted a recovery rate of only 71% of the funds disbursed in FY 2014/2015 to 2015/2016. \nBesides, implantation challenges included, killer diseases under the piggery projects, effects of \nthe weather to the agriculture projects, loss of interest in YLP funds and groups received project \nfunds which were shared amongst group members. \n\u2022 \nUnder UWEP, I noted that groups repaid only 45% of the total of disbursement in the FYs \n2016/17 to 2018/19. I also noted other implantation challenges such as droughts, price", "metadata": {"page": 290, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "fluctuations, disappearance of chairpersons on receipts of the monies, change of business than \nthose approved, non-active groups and groups received project funds which were shared \namongst group members. \n\u2022 \nUnder water for production the district received UGX.0.257bn for water sector activities; however \nI noted non-functional water sources and poorly maintained boreholes.", "metadata": {"page": 290, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "279 \n \nSN \nLOCAL \nGOVERNMENTS  \nSUMMARY OF KEY FINDINGS \n5 \nKatakwi DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX. 2.86Bn representing 10.65% under release. \nFurther, the entity remained with unspent balance of UGX.0.215Bn representing an absorption \nlevel of 99.11%.  \n\u2022 \nOut of the four projects inspected (UgIFT, NUSAF 3, YLP and UWEP programme) (1) was fully \nachieved while (3) were partially implemented. \n\u2022 \nOut of the budgeted donor funding of UGX1.757bn only UGX.93,129,836m representing 5% was \nreceived.  \n\u2022", "metadata": {"page": 291, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "received.  \n\u2022 \nEntity had un-remitted WHT arrears worth UGX.2,269,760m by the close of the year under \nreview. \n\u2022 \nThe Entity had non-accounted for funds worth UGX.6,910,638m by the close of the year under \nreview. \n\u2022 \nUnder NUSAF-3 UGX.1.735bn was used to support 35 beneficiary sub-groups. I noted that only \n6 groups had fully implemented the activities. I noted that funds worth UGX.36,000,000 meant \nfor NUSAF 3 subprojects was transferred to two Sub-county accounts. Out of the 3 subprojects \ninspected I noted poor management of projects and incomplete works on CARs \n\u2022 \nUnder URF field inspection revealed that sections of some roads were poorly maintained with \nswampy and flooded sections making some roads sections impassable.  \n\u2022", "metadata": {"page": 291, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nI noted a delay of 118 days in disbursement of YLP funds from the districts to beneficiaries. \nFurther, I noted a recovery rate of only 13.56% of the funds disbursed in FY 2015/2016 to \n2018/2019. I noted that UGX.0.8bn had been recovered by 30/6/2018 but not transferred to the \nnational revolving fund.  \n\u2022 \nI noted a delay of 222 days in disbursement of funds from the districts to beneficiaries Under \nUWEP, the groups had repaid only 20% of the total of disbursement in the FYs 2015/16 to \n2018/19.  \n\u2022 \nInspection of Katakwi hospital revealed that the hospital has nonfunctional medical equipment\u2019s \nand drug stock outs. \n\u2022 \nEntity had grounded assets with no plans to resort them to useable conditions. \n6 \nKumi DLG", "metadata": {"page": 291, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Kumi DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX. 1.49Bn representing 5.5% under release. \nFurther, the entity remained with unspent balance of UGX.0.747Bn representing an absorption \nlevel of 97%.  \n\u2022 \nOut of the five projects inspected (UgIFT, URF, NUSAF 3, YLP and UWEP programme) (2) were \nfully achieved while (3) were partially implemented. \n\u2022 \nOut of the budgeted donor funding of UGX.90,654,000m only UGX.15,343,500m representing \n16.93% was received.  \n\u2022 \nEntity had 21 pending and on-going court cases, some dating as far back as 2005. None was \ndisposed in the year under review. \n\u2022", "metadata": {"page": 291, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \n6 hectares of district land on seven locations had not been secured by titling hence the risk of \nencroachment and disputes. \n\u2022 \nWorks under UgIFT, a 2 stance VIP latrine had not been erected yet funds had already been \npaid.  \n\u2022 \nUnder NUSAF-3 UGX.2.225bn was used to support 32 beneficiary sub-groups. I noted that \nUGX.75,974,550 had not been withdrawn from the bank accounts, which negatively affects \nproject implementation. Out of the 3 subprojects inspected I noted poor management of projects \nand incomplete works on CARs \n\u2022 \nUnder URF field inspection revealed sections of some roads were poorly maintained with \novergrown bushes and silted culverts affecting the flow of rainwater. In addition, I observed \nincomplete works on projects.  \n\u2022", "metadata": {"page": 291, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nUGX.0.320bn was received to construct five teachers\u2019 staff houses in Nyero sub-county, however \nI noted that the construction works of the kitchen, reservoir tank and the environmental \nrestoration had not been done.", "metadata": {"page": 291, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "280 \n \nSN \nLOCAL \nGOVERNMENTS  \nSUMMARY OF KEY FINDINGS \n\u2022 \nI noted a delay of 80 days in disbursement of YLP funds from the districts to beneficiaries. \nFurther, I noted a recovery rate of only 24% of the funds disbursed in FY 2015/2016 to \n2017/2018. Two youth groups received project funds which were then shared amongst group \nmembers. \n\u2022 \nUnder UWEP, projects funds worth UGX.0.0183bn meant for F/Y 2017/2018, were released to \nthe district in the third quarter of the F/Y 2018/2019 resulting into delayed implementation of \nthe projects. Further, I noted that groups repaid only 39% of the total of disbursement in the \nFYs 2016/17 to 2018/19. Two women groups received project funds which were shared amongst \ngroup members. \n\u2022", "metadata": {"page": 292, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "group members. \n\u2022 \nInspection of Atutur hospital revealed that the hospital structure require a face-lift that estimated \nat UGX.0.842bn. The hospital also had challenges of understaffing (48%) and drug stock outs. \n7 \nAmolatar DLG \n \nOpinion \nQualified \n \n\u2022 \nThere was a shortfall in releases amounting to UGX. 1.564Bn representing 8% under release. \nFurther, the entity remained with unspent balance of UGX.0.394Bn representing an absorption \nlevel of 98%.  \n\u2022 \nOut of the five projects inspected (UgIFT, URF, NUSAF 3, YLP and UWEP programme) (2) were \nfully achieved while (3) were partially implemented. \n\u2022", "metadata": {"page": 292, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nOut of the budgeted donor funding of UGX.147m only UGX.84,246,413m representing 57% of \nthe budget was received.  \n\u2022 \n11 pieces of the district land in seven locations had not been secured by titling hence the risk of \nencroachment and disputes. \n\u2022 \nWorks under UgIFT were ongoing with one of the structures which was at ring beam abandoned.  \n\u2022 \nUnder NUSAF-3 UGX.0.962bn was used to support 39 beneficiary sub-groups. I noted that \nUGX.0.407bn had not been withdrawn from the bank accounts, which negatively affects project \nimplementation. Out of the 4 subprojects inspected I noted poor graveled road sections, not \nsprayed murram, lack of side drains, poorly leveled platforms, in some projects, seedlings were \nnot yet bought and  works were incomplete on CARs \n\u2022", "metadata": {"page": 292, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nUnder URF, field inspection revealed sections of some roads were poorly maintained with \novergrown bushes, washed away murram, swampy road sections and silted culverts affecting \nthe flow of rainwater. In addition I noted cases of non-constitution of district road committees.  \n\u2022 \nI noted a delay of 21 days in disbursement of YLP funds from the districts to beneficiaries. \nFurther, I noted a recovery rate of only 24% of the funds disbursed in FY 2014/2015 to \n2015/2016.  \n\u2022 \nUnder UWEP, I noted a delay of 4 months in disbursement of funds from the districts to \nbeneficiaries. I noted that groups repaid only 25% of the total of disbursement in the FYs \n2016/17 to 2017/18. Besides two women groups received project funds which were shared \namongst group members. \n\u2022", "metadata": {"page": 292, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nUnder water for production the district received UGX.0.242bn for water sector activities. I could \nhowever not examine the utilisation of part of these funds since the expenditure records were \nreported as stolen \n\u2022 \nInspection of Amolatar HC IV revealed that the HC has challenges of drug stock outs. \n8 \nKapelebyong DLG \n \nOpinion \nUnqualified \n \n\u2022 \nThere was a shortfall in releases amounting to UGX.0.167bn representing 1.71% of the budget. \nFurther, the entity remained with unspent balance of UGX.58,139,839 representing an \nabsorption level of 99.4%.  \n\u2022 \nOut of the eleven outputs including 3 projects inspected (URF, YLP and UWEP programme) (7) \nwere fully achieved while (4) were partially implemented. \n\u2022", "metadata": {"page": 292, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nURF field inspection revealed sections of some roads were poorly maintained with lack of \noffshoots and swampy areas.  \n\u2022 \nI noted a delay of 121 days in disbursement of YLP funds from the districts to beneficiaries. \nFurther, I noted a recovery rate of only 26% of the funds disbursed in FY 2014/2015 to \n2015/2016 while UGX.4,315,875m recovered was not yet transferred to the national revolving", "metadata": {"page": 292, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "281 \n \nSN \nLOCAL \nGOVERNMENTS  \nSUMMARY OF KEY FINDINGS \nfund by the end of the year under review.  The unremitted funds were in some cases paid to \ndistrict councilors and this money was spent on personal business. \n\u2022 \nUnder UWEP, I noted that groups repaid only 39% of the total of disbursement in the FYs \n2017/18 to 2018/19. Further, UGX.5,985,875 was recovered but not transferred  to revolving \nfund by year end. \n\u2022 \nUnder water for production, I noted non-functional water sources.  \n\u2022 \nEntity has 13 heads of departments in acting capacity beyond the statutory period.  \n\u2022 \nUnder capitation grant, I noted discrepancies in the district enrolment figures with the figures \nfor the MoES. \n9 \nSerere DLG", "metadata": {"page": 293, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Serere DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX. 1.924Bn representing 6% under release. \nFurther, the entity remained with unspent balance of UGX.0.132Bn representing an absorption \nlevel of 99.5%.  \n\u2022 \nOut of the budgeted donor funding of UGX.0.580bn only UGX.0.256bn representing 44% was \nreceived.  \n\u2022 \nEntity owes UGX.0.183bn and UGX.0.0573bn to pensioners and serving staff through pension \nand salary arrears respectively. \n\u2022 \nUnder the special audit on teachers\u2019 salaries, 176 employees had accumulated unpaid salary \narrears to a tune of UGX.0.351bn. \n\u2022 \nWorks under UgIFT were ongoing with however there were delays noted on some structures.", "metadata": {"page": 293, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nUnder NUSAF-3, I inspected 4 subprojects and noted cases of poor colligation of the roads, lack \nof compactions, lack of sign posts, delayed commencements of some projects and incomplete \nworks on CARs. \n\u2022 \nUnder URF field inspection, I noted sections of some road sides were poorly maintained with \novergrown bushes, lack of off shoots and water logged sections.  \n\u2022 \nUnder YLP, I noted a recovery rate of only 26.5% of the funds disbursed in FY 2014/2015 to \n2015/2016. I also noted that youth groups received project funds which were shared amongst \ngroup members. \n\u2022 \nUnder UWEP, I noted that groups repaid only 3.9% of the total of disbursement so far made in \nthe FYs 2016/17 to 2018/19.  \n\u2022 \nUnder water for production the district received UGX.0.442bn for water sector activities; however", "metadata": {"page": 293, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "I noted non-functional water sources.  \n10 \nAmuria DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX. 2.171Bn representing 9.05% of the budget. \nFurther, the entity remained with unspent balance of UGX.0.711Bn representing an absorption \nlevel of 97%.  \n\u2022 \nOut of the five projects inspected (UgIFT, URF, NUSAF 3, YLP and UWEP programme) (2) were \nfully achieved while (3) were partially implemented. \n\u2022 \nOut of the budgeted donor funding of UGX.0.928bn only UGX.0.244bn representing 27% was \nreceived.  \n\u2022 \nThe district had 72 retired staff that had not accessed the pension payroll by the close of the \nyear under review. \n\u2022", "metadata": {"page": 293, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nI noted that the district land title for Block 1, plot 86 and 87 at Okutoi road was missing from \nthe district land registry. \n\u2022 \nMy special audit on the lack of value for money for Agricultural extension services revealed the \nfunds to a tune of UGX 3,951,680 were mischarged. \n\u2022 \nWorks under UgIFT were ongoing however I noted incomplete structures and un-cleared \nsurrounding environment.  \n\u2022 \nUnder NUSAF-3 UGX.1.921bn was used to support 67 beneficiary sub-groups out of which 3 \nsubprojects had incomplete works.", "metadata": {"page": 293, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "282 \n \nSN \nLOCAL \nGOVERNMENTS  \nSUMMARY OF KEY FINDINGS \n\u2022 \nField inspection revealed that Were-Asumuk road had excess expenditure of UGX.96,830,800, \nand no road signage. Sections of some of the other roads inspected were poorly maintained with \novergrown grass, water logging, lack of off shoots and low cost sealing on projects.  \n\u2022 \nI noted a recovery rate of only 24.75% of the funds disbursed in FY 2015/2016 under the NUSAF \nproject. In a some of the cases reviewed, no recoveries had been done, in some cases, while in \nothers no projects were started. \n\u2022 \nUnder UWEP, projects funds meant for F/Y 2017/2018, were released to the district in the third \nquarter of the F/Y 2018/2019 resulting into delayed implementation of the projects. I further", "metadata": {"page": 294, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "noted that groups repaid only 9.33% of the total of disbursement in the FYs 2016/17 to 2017/18. \nBesides two women groups received project funds. \n\u2022 \nUnder water for production the district received UGX.0.332bn for water sector activities; however \nI noted non-functional water sources.  \n11 \nNgora DLG \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX. 0.724Bn representing 4% under release. \nFurther, the entity remained with unspent balance of UGX.0.155Bn representing an absorption \nlevel of 99%.  \n\u2022 \nOut of the five projects inspected (UgIFT, URF, NUSAF 3, YLP and UWEP programme) (2) were \nfully achieved while (3) were partially implemented.  \n\u2022", "metadata": {"page": 294, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nUnder NUSAF-3 UGX.0.812bn was used to support 27 beneficiary sub-groups. I noted that \nUGX.0.518bn had not been withdrawn from the bank accounts by the time of audit.  \n\u2022 \nUnder URF field inspection revealed sections of some roads were poorly maintained with silted \nculverts and lacking headwalls.  \n\u2022 \nUnder YLP, I noted a recovery rate of only 9% of the funds disbursed in FY 2015/2016 to \n2018/2019.  \n\u2022 \nUnder UWEP, projects funds worth UGX.0.293 for 26 women groups meant for F/Y 2018/2019 \nwas not received. Further, I noted that groups repaid only 14% of the total of disbursement in \nthe FYs 2016/17 to 2017/18.  \n12 \nKumi MC \n \nOpinion \nUnqualified", "metadata": {"page": 294, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "Opinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX. 1.069Bn representing 15% under release. \nFurther, the entity remained with unspent balance of UGX.0.288Bn representing an absorption \nlevel of 95%.  \n\u2022 \nOut of the three projects inspected (URF, YLP and UWEP programme) (2) were fully achieved \nwhile (1) was not implemented. \n\u2022 \nEntity failed to remit deductions worth UGX.14,790,532m to respective banks as loans and \nUNATU subscriptions. \n\u2022 \nUnder URF field inspection revealed excess expenditures, some road sections were poorly \nmaintained with overgrown bushes, water logged spots and potholes and blocked road \ndrainages.  \n\u2022 \nI noted a recovery rate of only 33% of the funds disbursed in FY 2016/2017 to 2017/2018.", "metadata": {"page": 294, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nUnder UWEP, I noted that groups repaid only 77.4% of the total of disbursement in the FYs \n2016/17.  \n13 \nSoroti MC \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX. 9.99Bn representing 47%. Further, the \nentity had overspent balance of UGX.1.645Bn representing an absorption level of 115%.  \n\u2022 \nOut of the four projects inspected (USMID, URF, YLP and UWEP programme) (1) were fully \nachieved while (3) were partially implemented. \n\u2022 \nWorks under USMID, the entity received zero funding for the year under review due to failure \nto meet the assessment criteria. \n\u2022 \nUnder URF field inspection revealed excess expenditures, some roads sections lacked drainages", "metadata": {"page": 294, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "hence prone to damage by running water, potholes, some roads were poorly maintained with \novergrown bushes, lack of road signposts and low cost sealing.  \n\u2022 \nUnder YLP, I noted a recovery rate of only 21.3% of the funds disbursed in FY 2015/2016 to \n2018/2019.", "metadata": {"page": 294, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "283 \n \nSN \nLOCAL \nGOVERNMENTS  \nSUMMARY OF KEY FINDINGS \n\u2022 \nUnder UWEP, I noted that funds disbursed to 22 groups, only 21.7% of the total of disbursement \nin the FYs 2016/17 to 2018/19 has been recovered.  \n\u2022 \nI noted insufficient equipment\u2019s / facilities in garbage collection and disposals. \n14 \nSoroti RRH \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.33m representing 0.4% under release. \nFurther, the entity remained with unspent balance of UGX.0.279Bn representing an absorption \nlevel of 97%.  \n\u2022 \nEntity received off budget financing of UGX.0.352bn from which UGX.0.218bn was utilized.  \n\u2022", "metadata": {"page": 295, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nI noted anomalies in the management of NTR by the entity for examples there were no receipts \nissues in some cases.  \n\u2022 \nEntity deducted PAYE worth UGX.0.891bn and only UGX.0.882bn was remitted to URA. \n\u2022 \nInspection of Soroti Regional referral hospital revealed that the hospital structure require a face-\nlift.  \n\u2022 \nSoroti Regional referral hospital had challenges of understaffing (23%) and drug stock outs. \n15 \nOtuke DLG  \n \nOpinion \nUnqualified \n\u2022 \nThere was a shortfall in releases amounting to UGX.0.270Bn representing 1.74% under release.  \n\u2022 \nOut of the five projects inspected (UgIFT, URF, NUSAF 3, YLP and UWEP programme) (3) were", "metadata": {"page": 295, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "fully achieved while (2) were partially implemented. \n\u2022 \nOut of the budgeted donor funding of UGX0.529bn only UGX0.182bn representing 34.4% was \nreceived. \n\u2022 \nEntity failed to pay pension to respective pensioners worth UGX0.235bn in the year under review \n\u2022 \nEntity had 12 pending and on-going court cases, some dating as far back as 2012. None was \ndisposed in the year under review. \n\u2022 \nWorks under UgIFT that were ongoing with one of the structures at roofing and plastering level \nwere deserted.  \n\u2022 \nUnder NUSAF-3 UGX0.960bn was used to support 35 beneficiary sub-groups. I noted that \nUGX.0.280bn had not been withdrawn from the bank accounts, which negatively affects project \nimplementation. I also noted poor management and incomplete works on CARs. \n\u2022", "metadata": {"page": 295, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "\u2022 \nUnder URF field inspection revealed sections of some roads were poorly maintained with \novergrown grass, silted culverts, lack of off-shoots, water logged sections and poor compaction \nof murram.  \n\u2022 \nUnder YLP, I noted a recovery rate of only 25.46% of the funds disbursed in FY 2014/2015 to \n2015/2016. I noted a delay of 82 days in disbursement of YLP funds from districts to \nbeneficiaries.  \n\u2022 \nUnder UWEP, I noted that groups repaid only 50% of the total of disbursement in the FYs \n2015/16 to 2016/2017. Besides two youth groups received project funds but one group \ndisintegrated \n\u2022 \nInspection of Anyalima P/S revealed incomplete and abandoned site works despite contract \nexpiry and the payment of VAT refunds to non-registered VAT contractor. \n284 \n \nANNEXURE IV: REPORTS AND CONSOLIDATED GOVERNMENT OF UGANDA \nFINANCIAL STATEMENTS", "metadata": {"page": 295, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": []}}, {"content": "|    | ACRONYM   | DESCRIPTION                                             |\n|---:|:----------|:--------------------------------------------------------|\n|  0 | AG        | Auditor General                                         |\n|  1 | AO        | Accounting Officer                                      |\n|  2 | Bn        | Billion                                                 |\n|  3 | Tn        | Trillion                                                |\n|  4 | BoU       | Bank of Uganda                                          |\n|  5 | CAs       | Contracting Authorities                                 |\n|  6 | DLB       | District Land Board                                     |\n|  7 | FY        | Financial Year                                          |\n|  8 | GoU       | Government of Uganda                                    |\n|  9 | IESBA     | International Ethics Standards Board for Accountants    |\n| 10 | IMF       | International Monetary Fund                             |\n| 11 | KIS       | Kalangala Infrastructure Services                       |\n| 12 | LGs       | Local Governments                                       |\n| 13 | MDAs      | Ministries, Departments and Agencies                    |\n| 14 | MDALGs    | Ministries, Departments, Agencies & Local Governments   |\n| 15 | MEMD      | Ministry of Energy and Mineral Development              |\n| 16 | MOFPED    | Ministry of Finance, Planning, and Economic Development |\n| 17 | MoGLSD    | Ministry of Gender Labour and Social Development        |\n| 18 | MoU       | Memoranda of Understanding                              |\n| 19 | MTEF      | Medium Term Expenditure Framework                       |\n| 20 | NAA       | National Audit Act                                      |\n| 21 | NBI       | National Backbone Infrastructure                        |\n| 22 | NDP       | National Development Plan                               |\n| 23 | NDPII     | Second National Development Plan                        |\n| 24 | NEMA      | National Environment Management Authority               |\n| 25 | NGO       | Non-Governmental Organisation                           |\n| 26 | NIN       | National Identification Number                          |\n| 27 | NPA       | National Planning Authority                             |\n| 28 | NWSC      | National Water and Sewerage Corporation                 |\n| 29 | OAG       | Office of the Auditor General                           |\n| 30 | PAPs      | Project Affected Persons                                |\n| 31 | PDMF      | Public Debt Management Framework                        |\n| 32 | PFMA      | Public Finance Management Act, 2015                     |\n| 33 | PSAs      | Production Sharing Agreements                           |\n| 34 | PS/ST     | Permanent Secretary/Secretary to the Treasury           |\n| 35 | PSST      | Permanent Secretary and Secretary to Treasury           |\n| 36 | SORA      | Shared Over All Risk Assessment                         |\n| 37 | TI        | Treasury Instructions, 2017                             |\n| 38 | TIN       | Tax Identification Number                               |\n| 39 | TWGs      | Technical Working Groups                                |\n| 40 | UCF       | Uganda Consolidated Fund                                |", "metadata": {"page": 9, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | UGX   | Uganda Shillings                                        |\n|---:|:------|:--------------------------------------------------------|\n|  0 | USD   | United States of America Dollars                        |\n|  1 | USMID | Uganda Support for Municipal Infrastructure Development |\n|  2 | WMD   | Wetlands Management Department                          |\n|  3 | YIGs  | Youth Interest Groups                                   |\n|  4 | YLP   | Youth Livelihood Programme                              |", "metadata": {"page": 10, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | Term                        | Meaning                                                                                                                                                                                        |\n|---:|:----------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Classified Expenditure      | The expenses and commitments incurred by an authorised agency for the collection and dissemination of information related to national security interests                                       |\n|  1 | Contingent Liability        | A potential liability that may occur depending on the outcome of an uncertain future event.                                                                                                    |\n|  2 | Domestic Arrears            | Domestic arrears refer to short-term debts incurred by Governments against unpaid procurement invoices for supply of goods and services during the financial year                              |\n|  3 | External Debt               | Portion of a country's debt that was borrowed from foreign lenders including commercial banks, Governments or international financial institutions.                                            |\n|  4 | Garnish                     | Serve notice on (a third party) for the purpose of legally seizing money belonging to a debtor or defendant.                                                                                   |\n|  5 | Impact Evaluation/ Analysis | This is an assessment of a project, program, or policy which looks for changes in outcome that are directly attributable to that program/ project/ policy.                                     |\n|  6 | Nugatory Expenditure        | Expenditure that does not achieve any result                                                                                                                                                   |\n|  7 | Recruitment                 | Refers to the process of attracting, screening, selecting, and on boarding a qualified person for a job, provided by an employer in another territory and the preparation for their departure. |\n|  8 | Revolving Fund              | A fund that is continually replenished as withdrawals are made.                                                                                                                                |", "metadata": {"page": 11, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | Type of Audit            | Type of Entity                                           | Planned Audits for the audit year 2019   | Actual Performance as at 31st December, 2019   | Variance   |\n|---:|:-------------------------|:---------------------------------------------------------|:-----------------------------------------|:-----------------------------------------------|:-----------|\n|  0 | Financial Audits         | MDAs                                                     | 114                                      | 108                                            | 6*         |\n|  1 |                          | Commissions, Statutory Authorities and State Enterprises | 120                                      | 114                                            | 6*         |\n|  2 |                          | Projects                                                 | 196                                      | 97                                             | 99*        |\n|  3 |                          | Districts                                                | 127                                      | 127                                            | 0          |\n|  4 |                          | Municipal Councils                                       | 41                                       | 41                                             | 0          |\n|  5 |                          | Town Councils 2016/2017 and 2017/2018                    | 459                                      | 459                                            | 0          |\n|  6 |                          | Divisions 2016/2017 and 2017/2018                        | 248                                      | 248                                            | 0          |\n|  7 |                          | Sub Counties 2015/2016, 2016/2017 and 2017/2018          | 3,681                                    | 2,922                                          | 759        |\n|  8 |                          | Schools/Tertiary institutions                            | 355                                      | 91                                             | 264        |\n|  9 | Compliance Audit         | Various entities (Themes)                                | 4                                        | 4                                              | 0          |\n| 10 |                          | PSAs                                                     | 4                                        | 4                                              | 0          |\n| 11 | Forensics/Special Audits | Various entities                                         | 56                                       | 36                                             | 20         |\n| 12 | VFM Studies              | Various entities                                         | 10                                       | 11                                             | (1)        |\n| 13 | Engineering Audits       | Various entities                                         | 10                                       | 7                                              | 3**        |\n| 14 | IT Audits                | Various entities                                         | 6                                        | 5                                              | 1          |\n| 15 |                          |                                                          | 5,431                                    | 4,274                                          | 1,157      |", "metadata": {"page": 14, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | Category of Audited entities                             | Type of Opinions   | Unnamed: 2   | Unnamed: 3   | Unnamed: 4   | Total   |\n|---:|:---------------------------------------------------------|:-------------------|:-------------|:-------------|:-------------|:--------|\n|  0 |                                                          | Unqualified        | Qualified    | Adverse      | Disclaimer   |         |\n|  1 | Ministries, Departments and Agencies                     | 90                 | 18           | 0            | 0            | 108.0   |\n|  2 | Commissions, Statutory Authorities and State Enterprises | 96                 | 18           | 0            | 0            | 114.0   |\n|  3 | Projects                                                 | 95                 | 2            | 0            | 0            | 97.0    |\n|  4 | Districts Local Governments                              | 115                | 12           | 0            | 0            | 127.0   |\n|  5 | Municipal Councils                                       | 37                 | 4            | 0            | 0            | 41.0    |\n|  6 | TOTAL                                                    | 433                | 54           | 0            | 0            | 487.0   |", "metadata": {"page": 15, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | Type of Opinion   |   2018/19 |   2017/18 |   2016/17 |\n|---:|:------------------|----------:|----------:|----------:|\n|  0 | Unqualified       |       433 |       428 |       501 |\n|  1 | Qualified         |        54 |        37 |        50 |\n|  2 | Adverse           |         0 |         1 |         0 |\n|  3 | Disclaimer        |         0 |         0 |         2 |\n|  4 | Total             |       487 |       466 |       553 |", "metadata": {"page": 15, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | 0   | 1                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 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 0 | SN  | Finding                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               | Recommendation                                                                                                                                                                                                                                                                                                          |\n|  1 | 3.1 | Overall Revenue performance In the financial year ended 30th June 2019, Government set to collect a total of UGX.16,358 billion from tax and Non-tax revenue and also receive external grants to support the budget amounting to UGX.1.262 billion. Analysis of the revenue performance revealed that a total of UGX.17,856 billion was realised as detailed below; Table Showing revenue performance for the financial year 2018/19 Item Budget (UGX\u2019 billion) Actual (UGX\u2019 billion) Shortfall (UGX\u2019 billion) Taxes 15,938 16,146 Nil NTR 420 983 Nil Grants 1,261 720 792 HPIC relief 7 NIL Total 17,619 17,856 I noted that the performance for Tax and Non-tax revenue collections was satisfactory, given that for both sources, the actual collections exceeded the budgeted/planned collections. It was however noted, that a number of entities did not budget for Non-tax Revenue hence the 168% performance. Failure to have budgets implies that the performance by the concerned entities could not be assessed, since there were no targets on which to base. I further noted that Receipts from grants posted a deficit of UGX.792 billion (62%), which was attributed to failure to secure all the grants from which the revenue was anticipated. Management explained that grants are unpredictable. Often what is projected differs from what is realised. However, Government always takes corrective measures to ensure that the affected items of the budget are either funded through other means or suppressed. | The Secretary to the Treasury should ensure that NTR budgets are incorporated in all entities that do collect such revenue to enable assessment of their performance at year end. Besides, there is need to establish the causes of shortfalls in grants to enable meaningful solutions to be implemented going forward |\n|  2 | nan | nan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   | nan                                                                                                                                                                                                                                                                                                                     |\n|  3 | nan | nan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   | nan                                                                                                                                                                                                                                                                                                                     |\n|  4 | nan | nan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   | nan                                                                                                                                                                                                                                                                                                                     |\n|  5 | nan | nan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   | nan                                                                                                                                                                                                                                                                                                                     |\n|  6 | nan | nan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   | nan                                                                                                                                                                                                                                                                                                                     |\n|  7 | nan | nan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   | nan                                                                                                                                                                                                                                                                                                                     |\n|  8 | nan | nan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   | nan                                                                                                                                                                                                                                                                                                                     |", "metadata": {"page": 18, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   0 | 1                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             | 2                                                                                                                                                                                                                     |\n|---:|----:|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | 3.2 | Unspent warrants/under absorption of funds - UGX.548 billion It was observed that warrants worth UGX.31,194 billion were approved in respect of various entities for which only UGX.30,646 billion was paid out leaving UGX.548 billion unspent. The details are indicated in the table below; It was noted that 56% of the unspent funds related to non-wage expenditure while wage and development expenditure accounted for 24% and 20% respectively. Most of the unspent funds under wage related to pension payments implying that several planned pension payments were not made. The under absorption on development expenditure could also be as a result of weaknesses in the procurement planning in which the procurement processes are started late. A number of Accounting Officers stated that the current procurement law does not allow them to initiate a procurement before receiving funds | I advised the PS/ST to only release Pension funds for verified pensioners. In addition, the procurement law can be revisited to move the requirement to confirm funds availability just before committing Government. |", "metadata": {"page": 18, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | SN                                                                                                                                                                                                                                                                                                                                    | Finding                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        | Recommendation                                                                                                                  |\n|---:|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Management explained that the receivable for 2018/19 is being recovered from the collections of entities in the current FY 2019/20. This reform is being evaluated for the 2020/2021 budget to address the revenue leakages and budgeting will be based on average actual AIA collections of the Votes from previous financial years. |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |                                                                                                                                 |\n|  1 | 3.5                                                                                                                                                                                                                                                                                                                                   | Un approved supplementary expenditure - UGX.1,156,476,963,925 The public Finance management Regulations 2016 provide in Regulation 18(7) that any expenditure which is in excess of the appropriated budget of a vote and which is not in accordance with this section shall be treated as loss of public funds as provided for under section 79 (1) of the Act. I noted that in the FY 2018/19 the Minister approved a supplementary budget of UGX.1,772,222,007,231 in accordance with Regulation 18(3) of the PFMR 2016. In compliance with Section 25(1), the Minister sought approval of the said supplementary expenditure from Parliament. Parliament however approved and appropriated a total of UGX.615,745,043,306 leaving a variance of UGX.1,156,476,963,925 unapproved. In light of Regulation 18 (7), a loss of UGX.1,156,476,963,925 was occasioned owing to expenditures without an appropriation of Parliament. Management explained that the Ministry has since sought advice from the Attorney General who has advised that since the Minister\u2019s approval was in line with the law, the supplementary should be submitted as part of the Supplementary Appropriation Bill. | Government is advised to streamline the process for approval of supplementary funding to avoid a reoccurrence of such instances |", "metadata": {"page": 20, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | Component          | Consolidated Trial Balance - UGX   | Consolidated Statement of financial performance - UGX   | Consolidated Statement of Revenues and expenditures - UGX   |\n|---:|:-------------------|:-----------------------------------|:--------------------------------------------------------|:------------------------------------------------------------|\n|  0 | Revenue            | 2,756,044,761,260                  | 3,271,716,281,980                                       | 2,741,786,749,768                                           |\n|  1 | Expenditure        | 3,236,853,082,750                  | 3,224,076,127,666                                       | 3,151,673,782,346                                           |\n|  2 | Approved estimates | 3,545,357,933,930                  |                                                         | 3,425,934,945,393                                           |", "metadata": {"page": 32, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | District      | Revised Approved Estimates as per Separate Financial Statements - UGX   | Approved Estimates as per Consolidated Financial Statements - UGX   | Variance - UGX   |\n|---:|:--------------|:------------------------------------------------------------------------|:--------------------------------------------------------------------|:-----------------|\n|  0 | Yumbe         | 58,606,874,146                                                          | 33,900,994,925                                                      | 24,705,879,221   |\n|  1 | Pallisa       | 32,025,074,730                                                          | 31,624,272,347                                                      | 400,802,383      |\n|  2 | Hoima         | 26,223,578,523                                                          | 25,835,055,445                                                      | 388,523,078      |\n|  3 | Nakapiripirit | 19,065,094,620                                                          | 13,076,041,000                                                      | 5,989,053,620    |\n|  4 | Total         | 135,920,622,019                                                         | 104,436,363,717                                                     | 31,484,258,302   |", "metadata": {"page": 32, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | S/N     | Issue/Observation                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  | Unnamed: 2   | Unnamed: 3   | Unnamed: 4   | Unnamed: 5   | Recommendation(s)                                                                              |\n|---:|:--------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:-------------|:-------------|:-------------|:-------------|:-----------------------------------------------------------------------------------------------|\n|  0 | 2.2.4.1 | Revenue Performance Section 3.3(1) of the LGFAM, 2007, under budget principles guides that estimates must reflect revenue, which can be realized from anticipated conditions. Section 3.4.1(4) further requires realistic revenue forecasting as a precondition for successful budgeting. I reviewed the consolidated statements of revenues and expenditure by vote on pages 15 to 18 of the financial statements and noted that out of the budgeted total revenue of UGX.3,425,934,945,393 for the year 2018/19, a sum of UGX.2,741,786,749,768 was realized representing a performance level of 80% of the target. Approved/Revise d Estimates (UGX Billions) Releases (UGX Billions) Variance (UGX Billions) Percentage performance 3,425 2,741 684 80% The above analysis shows that there was a general shortfall in funding in the consolidated revenue sources for the districts by UGX.684,148,195,625. The shortfall affected implementation of planned activities which in turn negatively impacts on service delivery. |              |              |              |              | I advised the Local Governments to engage the relevant authorities to honor their obligations. |\n|  1 |         |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       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                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |              |              |              |              |                                                                                                |", "metadata": {"page": 33, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | S/N                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     | Issue/Observation   | Unnamed: 2   | Unnamed: 3   | Unnamed: 4   | Unnamed: 5   | Recommendation(s)                                                                                                                                              |\n|---:|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:--------------------|:-------------|:-------------|:-------------|:-------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | This was mainly attributed to local revenue shortfall arising from the creation of new administrative units and shortfalls in donor funding due to unrealistic budgeting. However, as noted in the Basis for opinion section above, the inconsistences in the budgeted and revenue figures reported in the various statements could affect the accuracy of the performance reported above. The issue was brought to the attention of the Secretary to Treasury.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         | Unnamed: 1          | Unnamed: 2   | Unnamed: 3   | Unnamed: 4   | Unnamed: 5   | Unnamed: 6                                                                                                                                                     |\n|  1 | 2.2.4.2 Absorption of Released Funds Section 15 (1) of the Public Finance and Management Act, 2007 states that after approval of the annual budget by Parliament, the Secretary to Treasury shall issue the annual cash flow plan of Government, based on the procurement plans, work plans and recruitment plans approved by Parliament. Section 15 (2) states that the annual cash flow plan issued under subsection (1) shall be the basis for release of funds by the Accountant General to the Accounting Officers. Further to this, section 15 (3) requires an Accounting Officer to commit the budget of a vote, based on the annual cash flow plan issued under this section. I noted that out of the total releases to the District Local Governments of UGX.3,271,716,281,980, a sum of UGX.3,224,076,127,666 was spent representing an absorption level of 98% as shown in the Table below; Released Funds [A] Expenditure [B] Under absorption [A-B] Trillion(UGX) Trillion(UGX) Trillion(UGX) 3.271 3.224 0.047 The above analysis implies that, generally, the Districts absorbed all the funds warranted to implement the District activities. However, it was further observed that there was excess expenditure over the amounts warranted of UGX.47 billion. I brought the above issue to the attention of the Secretary to Treasury. |                     |              |              |              |              | I commend the Accounting Officers for the efforts to fully absorb all released funds and advised them to seek council authority in case of any excess funding. |\n|  2 |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    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                                                                                             |", "metadata": {"page": 34, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | S/N                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            | Issue/Observation   | Unnamed: 2   | Unnamed: 3   | Unnamed: 4   | Unnamed: 5   | Recommendation(s)                                                                                                                                                                  |\n|---:|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:--------------------|:-------------|:-------------|:-------------|:-------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | 2.2.4.3 Mischarge of Expenditure A review of the Payment files revealed that a total of UGX.1,512,771,829 was mischarged to different account codes as per the Table below. S/N Local Government Amount Mischarged (UGX) 1 Apac DLG 102,869,260 2 Kasese DLG 198,979,678 3 Bundibugyo DLG 228,327,849 4 Luwero DLG 478,762,310 5 Kapchorwa DLG 503,832,732 TOTAL 1,512,771,829 Mischarge of expenditure impacts on the credibility of the financial statements since the figures reported therein do not reflect the true amounts expended on the respective items. In addition, it negatively |                     |              |              |              |              | I advised the Local Governments to engage the Ministry of Finance during the budgeting process and ensure strict adherence to the legal framework regarding reallocation of funds. |\n|  1 |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |                     |              |              |              |              |                                           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                                                                   |\n|  9 |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |                     |              |              |              |              |                                                                                                                                                                                    |", "metadata": {"page": 34, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | S/N   | Local Government   | Incompletely vouched Expenditure   |\n|---:|:------|:-------------------|:-----------------------------------|\n|  0 |       |                    | (UGX)                              |\n|  1 | 1.0   | Aleptong DA        | 56,514,200                         |\n|  2 | 2.0   | Amuru DA           | 51,358,200                         |\n|  3 | 3.0   | Apac DA            | 144,930,601                        |\n|  4 | 4.0   | Bugiri DA          | 45,595,600                         |\n|  5 | 5.0   | Bukedea DA         | 9,713,000                          |\n|  6 | 6.0   | Katakwi DA         | 6,910,638                          |\n|  7 | 7.0   | Oyam DA            | 27,055,000                         |\n|  8 |       | Total              | 342,077,239                        |", "metadata": {"page": 36, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | Component                    |   No. of MC s | Individual Audited FS - UGX   | Consolidated FS - UGX   | Over statements - UGX   | Under statements - UGX   |\n|---:|:-----------------------------|--------------:|:------------------------------|:------------------------|:------------------------|:-------------------------|\n|  0 | Revenue (Understatement)     |             8 | 78,930,558,848                | 75,354,525,393          | 0                       | 3,576,033,455            |\n|  1 | Revenue (Overstatement)      |             5 | 49,314,657,042                | 50,119,650,527          | 804,993,485             | 0                        |\n|  2 | Expenditure (Understatement) |             9 | 96,282,163,770                | 79,641,509,077          | 0                       | 16,640,654,693           |\n|  3 | Expenditure (Overstatement)  |            11 | 126,078,995,857               | 152,692,102,04 2        | 26,613,106,185          | 0                        |\n|  4 | Cash and cash equivalents    |             1 | 4,057,992,257                 | 4,047,751,013           | 0                       | 28,547,633               |\n|  5 | Receivables                  |             4 | 16,626,999,255                | 15,407,719,099          | 0                       | 1,219,280,156            |\n|  6 | PPE (Understatement)         |             3 | 58,774,857,742                | 57,913,574,503          | 0                       | 861,283,239              |\n|  7 | PPE (Overstatement)          |             1 | 82,873,874,209                | 87,178,572,949          | 4,304,698,740           | 0                        |\n|  8 | Payables (Understatement)    |             4 | 3,271,835,280                 | 2,781,932,767           | 0                       | 489,902,513              |", "metadata": {"page": 38, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | Component                | No. of MC s   | Individual Audited FS - UGX   | Consolidated FS - UGX   | Over statements - UGX   | Under statements - UGX   |\n|---:|:-------------------------|:--------------|:------------------------------|:------------------------|:------------------------|:-------------------------|\n|  0 | Payables (Overstatement) | 1.0           | 342,068,960                   | 2,668,383,034           | 2,326,314,074           | 0                        |\n|  1 | Pension Liability        | 1.0           | 283,603,749                   | 212,045,432             | 0                       | 71,558,317               |\n|  2 | Contingent Liabilities   | 1.0           | 1,240,772,497                 | 1,261,758,497           | 20,986,000              | 0                        |\n|  3 | Total Misstatements      |               |                               |                         | 34,070,098,484          | 22,887,260,006           |", "metadata": {"page": 39, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | SN      | Issue/Observation                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 | Unnamed: 2   | Unnamed: 3   | Unnamed: 4   | Unnamed: 5   | Recommendation                                                                                                                                                                                                                                           |\n|---:|:--------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:-------------|:-------------|:-------------|:-------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | 2.3.2.1 | Revenue Performance Section 3.3(1) of the LGFAM, 2007, relating to budget principles, guides that estimates must reflect revenue, which can be realized from anticipated conditions. Section 3.4.1(4) further requires realistic revenue forecasting as a precondition for successful budgeting. I reviewed the Appropriation Schedules of the financial statements for 38 Municipal Councils and noted that out of the budgeted revenue of UGX.545,068,542,082 for the year 2018/19, UGX.405,324,682,731 (74%) was realised leading to shortfall of UGX.139,743,859,351 (26%) of the target.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |              |              |              |              | I advised the Local Governments to initiate strategies to ensure that budgeted revenue is realised.                                                                                                                                                      |\n|  1 | 2.3.2.2 | Absorption of funds Section 15 (1) of the Public Finance Management Act, 2015 states that after approval of the annual budget by Parliament, the Secretary to Treasury shall issue the annual cash flow plan of Government, based on the procurement plans, work plans and recruitment plans approved by Parliament. Section 15 (2) states that the annual cash flow plan issued under subsection (1) shall be the basis for release of funds by the Accountant General to the Accounting Officers. Further to this, section 15 (3) requires an Accounting Officer to commit the budget of a vote, based on the annual cash flow plan issued under this section. I noted the following; Out of the total revenue realised of UGX.405,324,682,731, UGX.451,805,040,858 was spent by the entities representing an absorption level of 111% as shown in the table below: Revenue Realised [A] Expenditure [B] Overspent [A-B] bn bn bn 405.324 451.805 (46,480) The above implies that the Municipal Councils absorbed all the available funds in excess of the realised amount to implement the Council activities. |              |              |              |              | I advised the Local Governments to ensure that proper budgeting is done based on realistic forecasts and that warranting is based on such estimates. The Local Governments were also advised to always seek supplementary approval for the excess funds. |\n|  2 |         |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  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                                                                                                                                                                                                                                                                                                                                                                                                                    |              |              |              |              |                                                                                                                                                                                                                                                          |\n|  6 | 2.3.2.3 | Mischarge of Expenditure                                                                                                                                                                                                                                                  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                                                                                                                      |", "metadata": {"page": 40, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | 0                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               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|\n|---:|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:---------------------------------------------------------------------------------------------------------------------------|\n|  0 | SN Issue/Observation                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             | Recommendation                                                                                                             |\n|  1 | Paragraph 10.4.1 of the Treasury Instructions, 2017 requires 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 or her vote. A review of the sample of 21 Municipal Council\u2019s payment files revealed that a total of UGX.1,478,412,806 was mischarged to different account codes as per the table below. S/N Local Government Amount (UGX) 1. Fort Portal MC 1,025,896,407 2. Jinja MC 306,513,100 3. Kamuli MC 146,003,299 TOTAL 1,478,412,806 Mischarge of expenditure impacts on the credibility of the financial statements since the figures reported therein do not reflect the true amounts expended on the respective items. In addition, it negatively affects the implementation of activities from which the funds were reallocated. This was majorly attributed to poor uploading of the budgets on to IFMS. | I advised the Local Governments to streamline the budgeting processes and ensure that proper charging of accounts is done. |\n|  2 | nan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              | nan                                                                                                                        |\n|  3 | nan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              | nan                                                                                                                        |\n|  4 | nan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              | nan                                                                                                                        |\n|  5 | nan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              | nan                                                                                                                        |\n|  6 | nan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              | nan                                                                                                                        |\n|  7 | nan                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              | nan                                                                                                                        |", "metadata": {"page": 41, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | Details                      | 2019 (UGX)     | 2018 (UGX)     | Decrease/ Increase - UGX   | Percentage Change   |\n|---:|:-----------------------------|:---------------|:---------------|:---------------------------|:--------------------|\n|  0 | Current Liabilities          |                |                |                            |                     |\n|  1 | Borrowings (Short term)      | 309,951,664    | 217,655,963    | 92,295,701                 | 42%                 |\n|  2 | Payables                     | 24,075,228,782 | 28,514,331,251 | (4,439,102,469)            | -16%                |\n|  3 | Pension Liability            | 1,066,735,090  | 2,273,928,574  | (1,207,193,484)            | -53%                |\n|  4 | Total Current liability      | 25,451,915,536 | 31,005,915,788 | (5,554,000,252)            | -18%                |\n|  5 | Non-current Liabilities      |                |                | 0                          |                     |\n|  6 | Long-term borrowings         | 1,194,365,659  | 341,763,463    | 852,602,196                | 249%                |\n|  7 | Payables                     | -              | -              |                            |                     |\n|  8 | Pension liability            | -              | -              |                            |                     |\n|  9 | Total non- current liability | 1,194,365,659  | 341,763,463    | 852,602,196                | 249%                |\n| 10 | Total Liabilities            | 26,646,281,195 | 31,347,679,251 | (4,701,398,056)            | -15%                |", "metadata": {"page": 42, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | S/N   | Local Government   |   Establishment |   Filled Positions |   Vacancies | % Vacancies   |\n|---:|:------|:-------------------|----------------:|-------------------:|------------:|:--------------|\n|  0 | 1.    | Kapchorwa MC       |             166 |                 53 |         113 | 68%           |\n|  1 | 2.    | Kitgum MC          |             167 |                 71 |          96 | 57%           |\n|  2 | 3.    | Nansana MC         |              92 |                 45 |          47 | 51%           |\n|  3 | 4.    | Tororo MC          |             385 |                187 |         198 | 51%           |\n|  4 | 5.    | Iganga MC          |             131 |                 89 |          42 | 32%           |\n|  5 | 6.    | Lugazi MC          |             235 |                151 |          84 | 36%           |\n|  6 | Total |                    |            1176 |                596 |         580 | 49%           |", "metadata": {"page": 43, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | Entity                     | Approved/revised Budget - UGX   | Actual Expenditure - UGX   |\n|---:|:---------------------------|:--------------------------------|:---------------------------|\n|  0 | Arua Municipal Council     | 8,938,115,260                   | 8,378,526,033              |\n|  1 | Mubende Municipal Council  | 7,044,556,795                   | 6,683,920,226              |\n|  2 | Ntungamo Municipal Council | 3,775,541,705                   | 3,338,906,042              |\n|  3 | Total                      | 19,758,213,760                  | 18,401,352,301             |", "metadata": {"page": 43, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   S/N | Enterprise                           |\n|---:|------:|:-------------------------------------|\n|  0 |     1 | Allied Health Professionals Council  |\n|  1 |     2 | Hotel and Tourism Training Institute |\n|  2 |     3 | Nakivubo War Memorial Stadium        |\n|  3 |     6 | National Council for Children        |\n|  4 |     5 | National Council for Disability      |\n|  5 |     6 | National Council of Sports           |\n|  6 |     7 | Uganda Airlines Limited              |\n|  7 |     8 | National Women Council               |\n|  8 |     9 | National Youth Council               |\n|  9 |    10 | Uganda Air Cargo Corporation         |", "metadata": {"page": 45, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   S/N | Enterprise                                    |\n|---:|------:|:----------------------------------------------|\n|  0 |    11 | Uganda Livestock Industries                   |\n|  1 |    12 | Uganda Medical & Dental Practitioners Council |\n|  2 |    13 | Uganda Nurses and Midwives Council            |\n|  3 |    14 | Uganda Seeds Ltd                              |\n|  4 |    15 | Uganda Railways Corporation                   |\n|  5 |    16 | The Microfinance Support Centre Ltd           |", "metadata": {"page": 46, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   S/N | Enterprise                                  |\n|---:|------:|:--------------------------------------------|\n|  0 |     1 | Nakawa Vocational Training Institute        |\n|  1 |     2 | Uganda Crane Industries Ltd.                |\n|  2 |     3 | Amber House                                 |\n|  3 |     4 | Uganda Energy Credit Capitalization Co. Ltd |\n|  4 |     5 | Micro Finance Support Centre Uganda LTD     |\n|  5 |     6 | National Social Security Fund               |\n|  6 |     7 | Capital Markets Authority                   |\n|  7 |     8 | Civil Aviation Authority                    |\n|  8 |     9 | National Lotteries Board                    |\n|  9 |    10 | Enterprise Uganda                           |\n| 10 |    11 | Tax Appeals Tribunal                        |\n| 11 |    12 | National Council for Science and Technology |\n| 12 |    13 | National Populations Council                |\n| 13 |    14 | Insurance Regulatory Authority              |\n| 14 |    15 | National Council for Older Persons          |\n| 15 |    16 | National Library of Uganda                  |", "metadata": {"page": 46, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | No.   | Enterprise                                         | Profit After Tax (UGX)   | Unnamed: 3       |\n|---:|:------|:---------------------------------------------------|:-------------------------|:-----------------|\n|  0 |       |                                                    | 2018/19                  | 2017/18          |\n|  1 | 1.0   | National Water and Sewerage Corporation            | 85,700,275,000           | 51,188,903,000   |\n|  2 | 2.0   | Uganda Electricity Transmission Company Limited    | 64,639,000,000           | (75,526,000,000) |\n|  3 | 3.0   | Civil Aviation Authority (June 2019)               | 45,508,158,000           | 3,718,584,000    |\n|  4 | 4.0   | Uganda Electricity Generation Company              | 24,783,518,000           | (10,856,159,000) |\n|  5 | 5.0   | Pride Micro Finance (Dec 2018)                     | 15,111,855,000           | 16,496,928,000   |\n|  6 | 6.0   | Uganda Development Bank (Dec 2018)                 | 9,486,394,000            | 8,306,247,000    |\n|  7 | 7.0   | New Vision Printing and Publishing Company Limited | 3,909,242,000            | 4,620,769,000    |\n|  8 | 8.0   | Post Bank Uganda Limited (Dec 2018)                | 3,498,702,610            | 6,204,064,468    |\n|  9 | 9.0   | Nile Hotel International Limited                   | 1,228,312,941            | 1,521,712,660    |\n| 10 | 10.0  | Uganda Property Holding                            | 1,223,239,694            | 125,315,766      |\n| 11 | 11.0  | NEC Construction Works & Engineering Limited       | 1,187,509,276            | 795,920,408      |\n| 12 | 12.0  | NEC Tractor Hire Scheme Limited                    | 1,052,806,406            | 752,282,106      |\n| 13 | 13.0  | NEC Luwero Industries Limited                      | 367,940,424              | 230,073,329      |\n| 14 | 14.0  | Uganda Wildlife Conservation education Centre      | 285,709,550              | 65,550,176       |\n| 15 | 15.0  | Uganda Post Limited                                | 188,856,000              | 100,495,000      |\n| 16 | 16.0  | Mandela National Stadium                           | 137,505,004              | 238,902,339      |\n| 17 | 17.0  | NEC Uzima Limited                                  | 57,922,292               | (385,744,000)    |\n| 18 | 18.0  | NEC Farm Katonga Limited                           | 29,730,502               | (359,026,879)    |\n| 19 | 19.0  | Capital markets Authority                          | (43,833,000)             | 1,330,205,000    |\n| 20 | 20.0  | NEC Tractor Project                                | (389,305,722)            | (70,636,203)     |\n| 21 | 21.0  | Kilembe Mines Limited                              | (2,321,001,684)          | (1,624,302,143)  |", "metadata": {"page": 48, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | No.   | Enterprise                                      | Profit After Tax (UGX)   | Unnamed: 3      |\n|---:|:------|:------------------------------------------------|:-------------------------|:----------------|\n|  0 |       |                                                 | 2018/19                  | 2017/18         |\n|  1 | 22.0  | Uganda Air Cargo Corporation                    | (3,726,108,262)          | 1,511,953,454   |\n|  2 | 23.0  | Uganda Broadcasting Corporation                 | (6,790,341,186)          | (379,729,597)   |\n|  3 | 24.0  | Uganda Electricity Distribution Company Limited | (9,596,178,000)          | (6,305,106,000) |\n|  4 | 25.0  | Uganda Development Corporation (Group)          | (17,571,299,000)         | 383,820,000     |\n|  5 | 26.0  | Bank of Uganda                                  | (855,582,000,000)        | 424,113,000,000 |", "metadata": {"page": 49, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | No.   | Entity                                             | Return on Assets (%)   | Unnamed: 3   |\n|---:|:------|:---------------------------------------------------|:-----------------------|:-------------|\n|  0 |       |                                                    | 2018/19                | 2017/18      |\n|  1 | 1.0   | NEC Tractor Hire Scheme Limited                    | 40.53                  | 43.3         |\n|  2 | 2.0   | NEC Construction Works & Engineering Limited       | 9.48                   | 26.8         |\n|  3 | 3.0   | Pride Micro Finance (Dec 2018)                     | 5.67                   | 6.7          |\n|  4 | 4.0   | New Vision Printing and Publishing Company Limited | 4.42                   | 2.7          |\n|  5 | 5.0   | Civil Aviation Authority June 2019                 | 3.79                   | 0.32         |\n|  6 | 6.0   | National Water and Sewerage Corporation            | 3.53                   | 3.2          |\n|  7 | 7.0   | Uganda Development Bank (Dec 2018)                 | 2.84                   | 2.79         |\n|  8 | 8.0   | NEC Uzima Limited                                  | 2.78                   | (20.1)       |\n|  9 | 9.0   | Uganda Wildlife Conservation education Centre      | 2.07                   | 0.5          |\n| 10 | 10.0  | Uganda Electricity Transmission Company Limited    | 1.94                   | (2.9)        |\n| 11 | 11.0  | NEC Luwero Industries Limited                      | 1.83                   | 1.3          |\n| 12 | 12.0  | Post Bank Uganda Limited (Dec 2018)                | 0.92                   | 1.8          |", "metadata": {"page": 49, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   No. | Entity                                          | Return on Assets (%)   | Unnamed: 3   |\n|---:|------:|:------------------------------------------------|:-----------------------|:-------------|\n|  0 |    13 | Nile Hotel International Limited                | 0.58                   | 0.8          |\n|  1 |    14 | NEC Farm Katonga Limited                        | 0.57                   | (6.2)        |\n|  2 |    15 | Uganda Property Holding                         | 0.49                   | 0.1          |\n|  3 |    16 | Uganda Electricity Generation Company           | 0.40                   | (0.2)        |\n|  4 |    17 | Uganda Post Limited                             | 0.20                   | (4.6)        |\n|  5 |    18 | Mandela National Stadium                        | 0.08                   | (0.1)        |\n|  6 |    19 | Capital markets Authority                       | (0.57)                 | 17.05        |\n|  7 |    20 | Uganda Electricity Distribution Company Limited | (0.58)                 | 0.4          |\n|  8 |    21 | Uganda Broadcasting Corporation                 | (2.30)                 | (0.13)       |\n|  9 |    22 | Uganda Air Cargo Corporation                    | (4.21)                 | 1.7          |\n| 10 |    23 | Bank of Uganda                                  | (5.26)                 | 3.2          |\n| 11 |    24 | Kilembe Mines Limited                           | (5.81)                 | (4.3)        |\n| 12 |    25 | Uganda Development Corporation (Group)          | (14.54)                | (4.9)        |\n| 13 |    26 | NEC Tractor Project                             | (18.99)                | 3.2          |", "metadata": {"page": 50, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | No.   | Entity                                             | Current Ratio   | Unnamed: 3   |\n|---:|:------|:---------------------------------------------------|:----------------|:-------------|\n|  0 |       |                                                    | 2018/19         | 2017/18      |\n|  1 | 1.0   | NEC Farm Katonga Limited                           | 938.09          | 305.92       |\n|  2 | 2.0   | NEC Tractor Hire Scheme Limited                    | 15.86           | 4.96         |\n|  3 | 3.0   | Uganda Development Corporation (Group)             | 14.68           | 62.07        |\n|  4 | 4.0   | NEC Tractor Project                                | 14.16           | 8.32         |\n|  5 | 5.0   | Uganda Electricity Generation Company              | 12.74           | 7.62         |\n|  6 | 6.0   | Capital markets Authority                          | 11.58           | 11.91        |\n|  7 | 7.0   | Nile Hotel International Limited                   | 10.60           | 7.82         |\n|  8 | 8.0   | Uganda Electricity Distribution Company Limited    | 9.37            | 4.65         |\n|  9 | 9.0   | NEC Luwero Industries Limited                      | 5.04            | 5.07         |\n| 10 | 10.0  | New Vision Printing and Publishing Company Limited | 4.21            | 3.60         |\n| 11 | 11.0  | Uganda Property Holding                            | 3.34            | 4.05         |\n| 12 | 12.0  | Civil Aviation Authority June 2019                 | 3.09            | 1.89         |\n| 13 | 13.0  | Uganda Electricity Transmission Company Limited    | 1.80            | 1.47         |\n| 14 | 14.0  | National Water and Sewerage Corporation            | 1.80            | 1.31         |\n| 15 | 15.0  | Kilembe Mines Limited                              | 1.66            | 2.00         |\n| 16 | 16.0  | Uganda Air Cargo Corporation                       | 1.29            | 1.76         |\n| 17 | 17.0  | NEC Construction Works & Engineering Limited       | 1.15            | 3.85         |\n| 18 | 18.0  | Uganda Post Limited                                | 1.13            | 1.09         |\n| 19 | 19.0  | Uganda Broadcasting Corporation                    | 0.54            | 0.54         |\n| 20 | 20.0  | Mandela National Stadium                           | 0.54            | 0.43         |\n| 21 | 21.0  | Uganda Wildlife Conservation education Centre      | 0.41            | 0.49         |\n| 22 | 22.0  | NEC Uzima Limited                                  | 0.33            | 2.04         |", "metadata": {"page": 51, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | No.   | Entity                                             | Debt Ratio (%)   | Unnamed: 3   |\n|---:|:------|:---------------------------------------------------|:-----------------|:-------------|\n|  0 |       |                                                    | 2018/19          | 2017/18      |\n|  1 | 1.0   | Uganda Electricity Distribution Company Limited    | 88.12            | 86.97        |\n|  2 | 2.0   | Uganda Electricity Transmission Company Limited    | 87.79            | 87.48        |\n|  3 | 3.0   | Uganda Electricity Generation Company              | 87.28            | 85.44        |\n|  4 | 4.0   | NEC Construction Works & Engineering Limited       | 86.73            | 25.83        |\n|  5 | 5.0   | Post Bank Uganda Limited (Dec 2018)                | 81.33            | 82.40        |\n|  6 | 6.0   | Bank of Uganda                                     | 80.97            | 75.50        |\n|  7 | 7.0   | Pride Micro Finance (Dec 2018)                     | 58.55            | 58.70        |\n|  8 | 8.0   | National Water and Sewerage Corporation            | 58.30            | 68.20        |\n|  9 | 9.0   | Civil Aviation Authority June 2019                 | 48.88            | 49.51        |\n| 10 | 10.0  | NEC Uzima Limited                                  | 44.21            | 9.83         |\n| 11 | 11.0  | Uganda Development Bank (Dec 2018)                 | 31.48            | 31.27        |\n| 12 | 12.0  | Uganda Post Limited                                | 21.12            | 19.69        |\n| 13 | 13.0  | Uganda Development Corporation (Group)             | 20.38            | 29.43        |\n| 14 | 14.0  | New Vision Printing and Publishing Company Limited | 19.89            | 20.05        |\n| 15 | 15.0  | Uganda Broadcasting Corporation                    | 17.81            | 17.72        |\n| 16 | 16.0  | Uganda Air Cargo Corporation                       | 16.70            | 15.17        |\n| 17 | 17.0  | Kilembe Mines Limited                              | 13.71            | 15.61        |\n| 18 | 18.0  | Capital markets Authority                          | 8.44             | 8.24         |\n| 19 | 19.0  | NEC Tractor Project                                | 7.04             | 11.98        |\n| 20 | 20.0  | NEC Luwero Industries Limited                      | 6.74             | 10.67        |\n| 21 | 21.0  | NEC Tractor Hire Scheme Limited                    | 5.42             | 16.78        |\n| 22 | 22.0  | Uganda Wildlife Conservation education Centre      | 2.81             | 3.61         |\n| 23 | 23.0  | Mandela National Stadium                           | 2.53             | 2.28         |\n| 24 | 24.0  | Uganda Property Holding                            | 0.63             | 0.62         |\n| 25 | 25.0  | Nile Hotel International Limited                   | 0.25             | 0.37         |\n| 26 | 26.0  | NEC Farm Katonga Limited                           | 0.02             | 0.04         |", "metadata": {"page": 52, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Unnamed: 0 | N o . Entity                                 | Profit before Interest - UGX   | Interest (Financing cost) - UGX   |   Interest Cover (No. of times) |\n|---:|-------------:|:---------------------------------------------|:-------------------------------|:----------------------------------|--------------------------------:|\n|  0 |            1 | NEC Luwero Industries Limited                | 1,605,446,322                  | 2,898,800                         |                           553.8 |\n|  1 |            2 | Uganda Property Holding                      | 2,295,266,559                  | 18,139,200                        |                           126.5 |\n|  2 |            3 | NEC Construction Works & Engineering Limited | 1,174,872,802                  | 12,636,474                        |                            93   |\n|  3 |            4 | NEC Tractor Hire Scheme Limited              | 1,031,670,365                  | 21,136,041                        |                            48.8 |\n|  4 |            5 | NEC Farm Katonga Limited                     | 28,230,596                     | 1,499,906                         |                            18.8 |\n|  5 |            6 | National Water and Sewerage Corporation      | 55,246,011,000                 | 5,993,271,000                     |                             9.2 |\n|  6 |            7 | Uganda Development Bank (Dec 2018)           | 15,810,821,000                 | 2,217,024,000                     |                             7.1 |\n|  7 |            8 | Uganda Post Limited                          | 307,786,000                    | 54,711,000                        |                             5.6 |\n|  8 |            9 | Pride Micro Finance (Dec 2018)               | 28,944,865,000                 | 7,666,079,000                     |                             3.8 |\n|  9 |           10 | Uganda Electricity Generation Company        | 23,922,515,000                 | 8,256,418,000                     |                             2.9 |\n| 10 |           11 | Civil Aviation Authority June 2019           | 48,737,266,000                 | 20,574,758,000                    |                             2.4 |\n| 11 |           12 | Post Bank Uganda Limited (Dec 2018)          | 14,004,100,319                 | 8,465,096,709                     |                             1.7 |\n| 12 |           13 | Bank of Uganda                               | (727,747,000,000)              | 127,835,000,000                   |                            -5.7 |\n| 13 |           14 | Uganda Broadcasting Corporation              | (6,790,341,186)                | 34,468,397                        |                          -197   |\n| 14 |           15 | NEC Tractor Project                          | (390,592,922)                  | 1,287,200                         |                          -303.4 |", "metadata": {"page": 53, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | No   | Revenue Source                                 | Approved Budget - UGX   | Warrants/Releases - UGX   | %age performance   |\n|---:|:-----|:-----------------------------------------------|:------------------------|:--------------------------|:-------------------|\n|  0 | 1.0  | Transfers received from the consolidated fund  | 2,163,167,916,562       | 2,137,213,915,252         | 99%                |\n|  1 | 2.0  | Local revenue                                  | 112,458,420,725         | 85,219,652,840            | 76%                |\n|  2 | 3.0  | Transfers received from other Government units | 374,774,295,347         | 304,433,083,584           | 81%                |\n|  3 | 4.0  | Grants (Donors funding) received               | 131,084,401,244         | 84,666,243,311            | 65%                |\n|  4 |      | Total                                          | 2,781,485,033,878       | 2,611,532,894,987         | 94%                |", "metadata": {"page": 57, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | Warrants (Released Funds) (UGX)   | Expenditure (UGX)   | Unspent (UGX)   |\n|---:|:----------------------------------|:--------------------|:----------------|\n|  0 | 2,611,532,894,987                 | 2,498,855,842,038   | 112,677,052,949 |", "metadata": {"page": 58, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   No | Year End       | Amount (UGX)      | % Increase/decrease   |\n|---:|-----:|:---------------|:------------------|:----------------------|\n|  0 |    1 | 30th June 2017 | 2,284,964,328,329 | 0                     |\n|  1 |    2 | 30th June 2018 | 2,567,489,551,939 | 12.4%                 |\n|  2 |    3 | 30th June 2019 | 3,334,699,967,995 | 29.9%                 |", "metadata": {"page": 65, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | Nature of planned activities   | Planned (KM)   | Achieved (KM)   | %ge achievement   |\n|---:|:-------------------------------|:---------------|:----------------|:------------------|\n|  0 | Routine Manual Maintenance     | 17,215         | 15,967          | 93.0              |\n|  1 | Routine Mechanised Maintenance | 6,760          | 6,852           | 101.0             |\n|  2 | Periodic Maintenance           | 1,090          | 1,068           | 98.0              |\n|  3 | Total                          | 25,065         | 23,887          |                   |", "metadata": {"page": 66, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | S/N   | Causes of non-recovery of Funds   |   Frequency |   %age Frequency |\n|---:|:------|:----------------------------------|------------:|-----------------:|\n|  0 | 1     | Group Disintegration              |          30 |               65 |\n|  1 | 2     | Enterprise Failure                |           5 |               11 |\n|  2 | 3     | Inadequate M&E                    |           5 |               11 |\n|  3 | 4     | Lack/limited markets for produce  |           2 |                4 |\n|  4 | 5     | Non availability of produce       |           2 |                4 |\n|  5 | 6     | Poor choice of enterprise         |           2 |                4 |\n|  6 | Total |                                   |          46 |              100 |", "metadata": {"page": 68, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | Unnamed: 0                             | Item Description                        | Total in the 29 sampled District   | Functional   | Non- functional   | % of Non- functional   |\n|---:|:---------------------------------------|:----------------------------------------|:-----------------------------------|:-------------|:------------------|:-----------------------|\n|  0 | Water for Use (Rural water facilities) | No. of protected springs                | 4,362                              | 3,625        | 737               | 17%                    |\n|  1 | Water for Use (Rural water facilities) | No. of shallow wells with pumps         | 4,923                              | 3,413        | 1,510             | 31%                    |\n|  2 | Water for Use (Rural water facilities) | Number of deep boreholes with hand pump | 9,914                              | 8,345        | 1,569             | 16%                    |", "metadata": {"page": 74, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | S/No   | Sector   | Entity                                  | Projects assessed                                                                                                                                                                                                           |   No of Projects |\n|---:|:-------|:---------|:----------------------------------------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|-----------------:|\n|  0 | 1.     | Health   | Ministry of Health                      | Rehabilitation and Expansion of Kayunga Hospital under KAYUP project                                                                                                                                                        |                1 |\n|  1 |        |          |                                         | Rehabilitation and Expansion of Yumbe Hospital Under KAYUP project                                                                                                                                                          |                1 |\n|  2 |        |          |                                         | Construction of Staff Houses in Selected Health Facilities In Seven Districts Of Karamoja Region i.e Kaabong, Kotido, Abim, Moroto, Napak, Amudat And Nakapiripirit Under The Karamoja Region Staff Housing Project (KRSHP) |                1 |\n|  3 | 2.     | Works    | Ministry of Works and Transport         | 14 selected road and bridge projects.                                                                                                                                                                                       |               14 |\n|  4 |        |          | Uganda National Roads Authority         | 13 selected road and bridge projects.                                                                                                                                                                                       |               13 |\n|  5 |        |          | Civil Aviation Authority                | Design and Build Of Entebbe International Airport Upgrading And Expansion Project                                                                                                                                           |                1 |\n|  6 |        |          |                                         | Modification of The Passenger Terminal Building At Entebbe International Airport.                                                                                                                                           |                1 |\n|  7 | 3      | Lands    | Ministry of Lands and Urban Development | USMID-AF audit of infrastructure implemented by 22 Municipalities for the Financial year, 2016/17 (92 projects) and 2018/19 (100 projects). The report has been presented in the VFM section                                |              192 |\n|  8 |        |          |                                         | USMID- AF Selected infrastructure projects in Four (4) municipalities for FY 2017/18 Ntungamo, Apac, Busia and Lugazi Municipalities. The report has been presented in the VFM section                                      |                4 |\n|  9 | Total  |          |                                         |                                                                                                                                                                                                                             |              228 |", "metadata": {"page": 96, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | S/No   | Project                                                                                                                                                           | Item                                               | % Increase   |\n|---:|:-------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------|:---------------------------------------------------|:-------------|\n|  0 | 1.0    | Rehabilitation/Upgrading of the Access Road(3.1km) to Busoga College Mwiri in Jinja and Paving the Parking Area at Central Materials Laboratory in Kireka Kampala | Cut to Spoil                                       | 561%         |\n|  1 |        |                                                                                                                                                                   | Imported Subgrade Fill                             | 163.2%       |\n|  2 |        |                                                                                                                                                                   | Stone Pitching                                     | 31.2%        |\n|  3 | 2.0    | Rehabilitation of Bulucheke-Muchomo- Nyende Road                                                                                                                  | Common excavation or cut to spoil of soft material | 161%         |\n|  4 |        |                                                                                                                                                                   | Rock excavation or cut to spoil in rock            | 2,456%       |\n|  5 |        |                                                                                                                                                                   | Fill as instructed by the engineer                 | 197%         |", "metadata": {"page": 99, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   S/No | Road Project                                                                        | Observations                                                                                                                        |\n|---:|-------:|:------------------------------------------------------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |      1 | Rehabilitation/Upgrading of the Access Road(3.1km) to Busoga College Mwiri in Jinja | Bleeding, stripping, cracked access culvert, damaged stone pitching and end structures, pothole development                         |\n|  1 |      2 | Rehabilitation of Runga-Waaki- Butiaba road in Hoima District (19.2km)              | Silted culverts, under scoured culvert apron, unconstructed end structures, washed off culvert backfill                             |\n|  2 |      3 | Rehabilitation of Bulucheke- Muchomo-Nyende Road in Bududa District                 | Gullies on carriageway, uninstalled culverts at water crossing points                                                               |\n|  3 |      4 | Rehabilitation of Roads in Rubanda District                                         | Gullies, road edge breaks, washed off culvert backfill, unconstructed end structures, uninstalled culverts at water crossing points |\n|  4 |      5 | Rehabilitation of Roads in Kasese Municipality                                      | Cracked culverts, washed off culvert backfill, poorly constructed end structures                                                    |\n|  5 |      6 | Rehabilitation of Roads in Alebtong District                                        | Cracked culverts, broken end structures, washed off culvert backfill, silted culverts                                               |\n|  6 |      7 | Rehabilitation of Roads in Lira South                                               | Silted culverts, broken/cracked end structures,                                                                                     |\n|  7 |      8 | Low Cost Sealing of Selected District Roads; Lot 1: in Kasese District              | Cracked culverts, culvert with exposed mesh, broken end structures                                                                  |\n|  8 |      9 | Low Cost Sealing of Selected District Roads; Lot 2: in Kasese District              | Broken culverts, damaged sub-base, silted culverts                                                                                  |\n|  9 |     10 | Low Cost Sealing of Selected District Roads; Lot 6: In Kamuli District.             | Bleeding, broken end structures, broken and scoured aprons, Stripped capping layer along road carriageway, silted culverts          |\n| 10 |     11 | Low Cost Sealing of Selected District Roads; Lot 6: in Kamuli District              | Silted culverts, damaged culvert bases, washed off culvert backfill, damaged road base, damaged end structures                      |\n| 11 |     12 | Construction of Gem Farm Bailey Bridge in Atiak, Amuru District                     | Collapsed gabion at Abutment 2 RHS , Inadequate backfill at approach to the bridge (LHS) in the corner, Need for river training     |\n| 12 |     13 | Construction of Kisaigi Bridge in Kakumiro District Lot 1                           | Honey combs, collapsing backfill, Crack at Abutment wall, Formwork left within the bridge structure at different locations          |\n| 13 |     14 | Construction of Kabindula Swamp Crossing in Kyankwanzi District Lot 20              | Extensive Honey combing, poor workmanship on concrete works                                                                         |", "metadata": {"page": 102, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   S/No | Road Project                             | Test                | Failed Parameters                                                                                                                                                                                                |\n|---:|-------:|:-----------------------------------------|:--------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |      1 | Upgrading of Busoga College Mwiri Road   | DCP                 | CBR - there are some weak points in the base layer on the right-hand side of the road                                                                                                                            |\n|  1 |      2 | Construction of Kasaigi Bridge           | Rebound Hammer Test | Concrete Compressive Strength of Wing Walls Kagadi Side LHS & RHS                                                                                                                                                |\n|  2 |      3 | Construction of Kabindula Swamp crossing |                     | Concrete compressive strength of Headwall (RHS), Headwall (LHS), Headwall (LHS), Wing wall (LHS), Headwall (RHS), Headwall (RHS), Headwall (LHS) at 0+170, 0+170, 0+255, 0+255, 0+215, 0+200, 0+200 respectively |", "metadata": {"page": 103, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | S/No   | Contract road name/Contractor                                | Contractor                                        | Contract Price (UGX)   | Euro           |\n|---:|:-------|:-------------------------------------------------------------|:--------------------------------------------------|:-----------------------|:---------------|\n|  0 | 1.0    | Soroti - Katakwi - Akisim road                               | CCCC                                              | 304,000,000,000        |                |\n|  1 | 2.0    | Bumbobi - Lwakhakha road                                     | China State Engineering Ltd                       | 140,724,000,000        |                |\n|  2 | 3.0    | Nakalama - Tirinyi - Mbale road                              | Dott Services                                     | 135,370,000,000        |                |\n|  3 | 4.0    | Musita - Lumino / Busia - Majanji road                       | China Railway 18th Bureau (Group) Co. Ltd         | 206,784,423,053        |                |\n|  4 | 5.0    | Kampala Northern bypass - Phase 2                            | M/s Mota Engil Engeharia E Construcao             | 0                      | 106,480,753.07 |\n|  5 | 6.0    | Ishaka - Katunguru road                                      | M/s Mota Engil Engeharia E Construcao Africa, S.A | 103,852,641,242        |                |\n|  6 | 7.0    | Kyenjojo - Fort Portal road/ China Wu Yi Co ltd              |                                                   | 71,435,766,901         |                |\n|  7 | 8.0    | Hoima - Butiaba - Wanseko road                               | Chongqing International Construction Corporation  | 337,440,000,000        |                |\n|  8 | 9.0    | Kabong bridge                                                | Terrain Services                                  | 13,321,891,188         |                |\n|  9 | 10.0   | Lopei bridge                                                 | Terrain Services                                  | 12,468,2.82,364        |                |\n| 10 | 11.0   | Waiga bridge, Ruzairwe bridge, Nsongi bridge, Mpondwe bridge | Armpass                                           | 46,000,000,000         |                |\n| 11 |        | TOTAL                                                        |                                                   | 1,358,928,735,218.8    | 106,480,753.07 |", "metadata": {"page": 108, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | S/N   | Project name                                                                                                                                                       | Contractor                         | Contract Price (UGX)   |\n|---:|:------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------|:-----------------------------------|:-----------------------|\n|  0 | 1.0   | Mechanized Maintenance of Selected Unpaved Roads under Framework Contracts for 3 Years Totaling to 487.2Km. Call off order 3: Kaitabawala- Kisozi-Busota (58.2Km). | Rock trust contractors (U) Limited | 33,860,159,881         |\n|  1 |       | Total                                                                                                                                                              |                                    | 33,860,159,88 1        |", "metadata": {"page": 109, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | S/N   | Contract name                                                                                                       | Contractor                              | Contract Price (UGX)   |\n|---:|:------|:--------------------------------------------------------------------------------------------------------------------|:----------------------------------------|:-----------------------|\n|  0 | 1.0   | Bukomero-Dwaniro-Kyankwanzi (68.2Km), Kabwoya-Kituti (42Km), Kiziranfumbi-Kabaale (25.7Km) ,Buseruka-Tonya (29.5Km) | Lusa Construction & Engineering Co. Ltd | 3,987,851,201          |\n|  1 |       | Total                                                                                                               |                                         | 3,987,851,201          |", "metadata": {"page": 109, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | SN    | Project name                           | Unnecessary items                                                               | Cost (UGX)    |\n|---:|:------|:---------------------------------------|:--------------------------------------------------------------------------------|:--------------|\n|  0 | 1     | Lopei bridge                           | Contingency, relocation of services, special tests by Engineer, excess material | 1,255,802,100 |\n|  1 | 2     | Lopei Bridge                           | Guardrails (higher rate)                                                        | 779,200,000   |\n|  2 | 3     | Kaabong bridge                         | Contingency                                                                     | 1,077,123,580 |\n|  3 | 4     | Mpondwe, Nsongi, Ruzairwe and Mpanga 6 | Contingency                                                                     | 3,373,105,611 |\n|  4 | 5     | Mpondwe, Nsongi, Ruzairwe and Mpanga 6 | Seismic restraints                                                              | 225,200,000   |\n|  5 | Total |                                        |                                                                                 | 6,710,431,291 |", "metadata": {"page": 110, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | SN    | Project              | Interest (UGX)   | Interest (USD)   |\n|---:|:------|:---------------------|:-----------------|:-----------------|\n|  0 | 1     | Bumbobi- Lwakhakha   | 178,504,035      | 172,534.16       |\n|  1 | 2     | Kyenjojo- FortPortal | 245,530,973      | 16,435.74        |\n|  2 | Total |                      | 424,035,008      | 188,969.9        |", "metadata": {"page": 111, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | SN    | Project                  | Interest (UGX)   | Interest (USD)   |\n|---:|:------|:-------------------------|:-----------------|:-----------------|\n|  0 | 1     | Soroti- Katakwi- Akisim  | 407,287,185      | 64,255.07        |\n|  1 | 2     | Musiita- Lumino- Majanji | 1,750,442,832.39 | 627,224          |\n|  2 | Total |                          | 2,157,730,017.39 | 691,479.07       |", "metadata": {"page": 111, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | SN    | Project name             | Net increase due to FX   |\n|---:|:------|:-------------------------|:-------------------------|\n|  0 | 1     | Bumbobi - Lwakhakha road | 1,554,429,739.13         |\n|  1 | 2     | Kyenjojo-FortPortal      | 8,270,932,974.582        |\n|  2 | 3     | Lopei Bridge             | 157,278,932.41           |\n|  3 | 4     | Kaabong bridge           | 94,585,172               |\n|  4 | Total |                          | 10,077,226,818.122       |", "metadata": {"page": 111, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | SN    | Project name                                                 | Overpayment - UGX   |\n|---:|:------|:-------------------------------------------------------------|:--------------------|\n|  0 | 1     | Musiita-Lumino-Majanji                                       | 44,353,281          |\n|  1 | 2     | Bumbobi - Lwakhakha road                                     | 3,072,021.26        |\n|  2 | 3     | Kaabong bridge                                               | 8,521,500           |\n|  3 | 4     | Waiga bridge, Ruzairwe bridge, Nsongi bridge, Mpondwe bridge | 88,862,600          |\n|  4 | Total |                                                              | 144,809,402.26      |", "metadata": {"page": 112, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   S/No | Contract road name                     | Defects noted                                                                                                                                                                                                                                                                                                                                                    |\n|---:|-------:|:---------------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |      1 | Soroti - Katakwi - Akisim road         | Stripping at various sections, scouring of embankment, no rounding on terminal end of walkways, eroded and silted stone pitching works, spot honey combs at box and culvert wing walls, full flow for culverts, vandalism of reflectors and hazard signs, missing bolts on guard rails and omission anti-theft protection on bolts and nuts on some guard rails. |\n|  1 |      2 | Bumbobi - Lwakhakha road               | Damage to the road, bleeding, stripping, cracks in box culverts, honey combing in box culverts, different levels between invert of access culverts and side drains, siltation of culverts, and damage at stone pitched sections                                                                                                                                  |\n|  2 |      3 | Hoima - Butiaba - Wanseko road         | Dirty and untidy surface and surrounding waiting to receive apron concrete, Honeycombs on the box culvert wall                                                                                                                                                                                                                                                   |\n|  3 |      4 | Musita - Lumino / Busia - Majanji road | Bleeding, eroded access edge, scouring and failed stone pitching works, silted channels, eroded embankment, uneven spacing of U cover drains, honey combs on culvert walls, blocked culverts, irregular alignment of guard rails and poor overlap of road marking                                                                                                |\n|  4 |      5 | Kyenjojo - Fort Portal road            | Vandalism of reflector plates on guard rails, Honey combing at the bottom of concrete lined drains, vegetation overgrowth on some sections of stone pitched sections, heavy siltation at some locations for temporary access by residents                                                                                                                        |\n|  5 |      6 | Ishaka - Katunguru road                | Spot locations of silting in the stone pitched drains and culverts, Erosion of slopes at some locations, Vegetation growth at some stone pitching and culvert locations, Damaged stone pitching works in some sections.                                                                                                                                          |\n|  6 |      7 | Lopei bridge                           | Camber loss on the road surface, spot pot holes, missing bolts, rusting of some bolts, The lower end of the embankment that is lower than the flood level                                                                                                                                                                                                        |\n|  7 |      8 | Kaabong bridge                         | Failed gabion/protection works- U/S of Kapedo side, Cracks in stone pitching mortar, Eroded approach Embankment on Kapedo side, Pothole on the approach slab area                                                                                                                                                                                                |", "metadata": {"page": 112, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   S/No | Contract road name                                                                                                      | Defects noted                                                                                                                                                                                                                                                                                                                                                                      |\n|---:|-------:|:------------------------------------------------------------------------------------------------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |      9 | Waiga bridge, Ruzairwe bridge, Nsongi bridge, Mpondwe bridge                                                            | Ruzairwe; Guardrail end details not as per drawing, Rusted guardrail posts and bolts, Missing hazard sign plate on Pacwa side, Hazard sign installed in wrong location; Mpondwe; Hairline cracks on walkway slab, Short and inadequate gabion works on both downstream of Uganda and DR Congo side: Nsongi; Hairline cracks on walkway slab, Eroded banks at mitre drain location; |\n|  1 |     10 | Kaitabawala- Kisozi-Busota (58.2Km).                                                                                    | Slippery sections, damaged sections, deep potholes, need for culverts at some low locations                                                                                                                                                                                                                                                                                        |\n|  2 |     11 | Bukomero- Dwaniro- Kyankwanzi (68.2Km), Kabwoya-Kituti (42Km), Kiziranfumbi- Kabaale (25.7Km) ,Buseruka- Tonya (29.5Km) | Buseruka-Tonya: Eroded road sections, vegetation overgrowth in side drains                                                                                                                                                                                                                                                                                                         |", "metadata": {"page": 113, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | S No   | District          | Amount Overpaid (USD)   |\n|---:|:-------|:------------------|:------------------------|\n|  0 | 1.0    | Amudat and Moroto | 11,408.38               |\n|  1 | 2.0    | Kotido            | 32,430.53               |\n|  2 | 3.0    | Napak             | 28,038.30               |\n|  3 | 4.0    | Abim              | 20,268.80               |\n|  4 |        | Total             | 92,146.01               |", "metadata": {"page": 115, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Ref. | DISTRICT             | Local Revenue per Separate AFS   | Local Revenue Per Consolidated FS   | Variance   | Government Grants per Separate AFS   | Government Grants Per Consolidated FS   | variance      | transfers from other govt units SAFS   | transfers from other govt units CS   | Variance.1    | Expenditure as per separate AFS   | Expenditure Per Consolidated FS   | Variance.2      | Cash & Cash equivalents per separate AFS   | Cash & Cash equivalents per Consolidation schedule   | Cash & Cash equivalents - Variance   | Receivables -SAFS   | Receivables -CS   | Variance.3    | Payables - SAFS   | Payables -CS   | Payables - Variance   | SOCE (Adjustments to opening balances - SAFS   | SOCE (Adjustments to opening balances - Variance   | Pensions& gratuity SFAS   | Pensions& gratuity CS   | Variance.4    |\n|---:|-------:|:---------------------|:---------------------------------|:------------------------------------|:-----------|:-------------------------------------|:----------------------------------------|:--------------|:---------------------------------------|:-------------------------------------|:--------------|:----------------------------------|:----------------------------------|:----------------|:-------------------------------------------|:-----------------------------------------------------|:-------------------------------------|:--------------------|:------------------|:--------------|:------------------|:---------------|:----------------------|:-----------------------------------------------|:---------------------------------------------------|:--------------------------|:------------------------|:--------------|\n|  0 |      1 | Buvuma DLG           | 64,557,081                       | 64,557,081                          | -          | 8,452,682,816                        | 8,452,682,816                           | -             | 1,437,885,439                          | 1,157,058,269                        | (280,827,170) | 10,262,302,270                    | 10,262,302,270                    | -               | 19,524,305                                 | 19,524,305                                           | -                                    | 749,134,835         | 1,004,697,239     | 255,562,404   | 749,134,835       | 1,004,697,239  | 255,562,404           | (170,269,584)                                  |                                                    | -                         | -                       | -             |\n|  1 |      2 | Kapchorwa DLG(HI)    | 252,903,737                      | 252,903,737                         | -          | 13,143,950,303                       | 13,143,950,303                          | -             | 1,283,441,411                          | 1,283,441,411                        | -             | 14,678,002,743                    | 14,737,217,587                    | (59,214,844)    | 97,376,816                                 | 97,376,816                                           | -                                    | 742,197,008         | 742,197,008       | -             | 695,621,729       | 695,621,729    | -                     | -                                              |                                                    | 311,816,647               | 311,816,647             | -             |\n|  2 |      3 | Bukomansimbi DLG     | 145,092,353                      | 145,092,353                         | -          | 13,175,303,103                       | 13,175,303,103                          | -             | 1,592,115,707                          | 1,592,115,707                        | -             | 15,022,441,276                    | 16,161,636,323                    | (1,139,195,047) | 593,588,707                                | 593,588,707                                          | -                                    | 845,663,073         | 839,163,073       | 6,500,000     | 1,031,926,837     | 1,025,426,837  | 6,500,000             | -                                              | -                                                  | 413,134,531               | 413,134,531             | -             |\n|  3 |      4 | Kikuube DLG          | 312,481,788                      | 312,481,788                         | -          | 13,950,553,477                       | 13,950,553,477                          | -             | 1,450,170,454                          | 1,450,170,454                        | -             | 16,556,988,470                    | 16,681,988,470                    | (125,000,000)   | 2,909,754,150                              | 2,909,754,150                                        | -                                    | 77,569,892          | 77,569,892        | -             | 75,000,000        | -              | 75,000,000            | -                                              | -                                                  | -                         | -                       | -             |\n|  4 |      5 | Kibaale DLG          | 155,192,006                      | 155,192,006                         | -          | 14,743,267,813                       | 14.743,267,813                          | -             |                                        |                                      |               | 16,684,245,075                    | 16,815,159,684                    | (130,914,609)   | 39,012,753                                 | 39,012,753                                           | -                                    | 1,361,961,611       | 1,361,961,611     | -             | 1,342,309,549     | 1,342,309,549  | -                     | (82,365,021)                                   |                                                    | -                         | -                       | -             |\n|  5 |      6 | Rukiga DLG           | 144,298,926                      | 144,298,926                         | -          | 14,864,512,204                       | 14,864,512,204                          | -             | 952,731,889                            | 952,731,889                          | -             | 13,478,479,324                    | 13,611,960,026                    | (133,480,702)   | 233,985,432                                | 233,985,432                                          | -                                    | 501,726,306         | 501,726,306       | -             | 638,422,674       | 638,422,674    | -                     | -                                              | -                                                  | -                         | -                       | -             |\n|  6 |      7 | Amolatar             | 363,644,117                      | 363,644,117                         | -          | 15,311,094,203                       | 15,311,094,203                          | -             | 2,396,256,440                          | 2,396,256,440                        | -             | 17,760,735,960                    | 18,048,552,016                    | (287,816,056)   | 8,913,579                                  | 8,913,579                                            | -                                    | 1,351,949,634       | 1,300,854,168     | 51,095,466    | 1,353,084,784     | 1,301,989,318  | 51,095,466            |                                                |                                                    | 583,786,688               | 884,072,972             | (300,286,284) |\n|  7 |      8 | Ibanda DLG (HI)      | 237,460,382                      | 237,460,382                         | -          | 15,800,754,913                       | 15,800,754,913                          | -             | 1,206,995,181                          | 1,206,995,181                        | -             | 17,293,168,609                    | 17,345,611,603                    | (52,442,994)    | 79,207,905                                 | 79,207,905                                           | -                                    | 918,428,753         | 918,428,753       | -             | 966,597,883       | 1,019,040,877  | (52,442,994)          | (34,617,200)                                   | (34,617,200)                                       | -                         | -                       | -             |\n|  8 |      9 | Butamabala DLG       | 162,262,346                      | 162,262,346                         | -          | 16,471,335,770                       | 16,342,235,623                          | (129,100,147) | 1,525,180,120                          | 1,525,180,120                        | -             | 18,046,555,004                    | 18,191,054,857                    | 144,499,853     | 124,847,795                                | 124,847,795                                          | -                                    | 969,806,795         | 658,896,898       | (310,909,897) | 699,951,308       | 699,951,308    | -                     | 37,309,897                                     |                                                    | 50,658,520                | 50,658,520              | -             |\n|  9 |     10 | Amuria               | 195,971,537                      | 195,971,537                         | -          | 16,979,098,298                       | 16,979,098,298                          | -             | 3,648,808,270                          | 3,648,808,270                        | -             | 21,078,006,178                    | 21,120,513,758                    | (42,507,580)    | 356,196,521                                | 356,196,521                                          | -                                    | 940,864,096         | 940,864,096       | -             | 940,864,096       | 940,864,096    | -                     |                                                |                                                    | 464,197,976               | 464,197,976             | -             |\n| 10 |     11 | Kiryandongo DLG (HI) | 282,002,055                      | 282,002,055                         | -          | 17,473,787,300                       | 17,473,787,300                          | -             | 12,107,710,531                         | 12,107,710,531                       | -             | 30,149,649,708                    | 30,638,830,590                    | (489,180,882)   | 53,818,324                                 | 53,818,324                                           | -                                    | 966,764,281         | 966,764,281       | -             | 1,278,300,585     | 1,278,300,585  | -                     | -                                              | -                                                  | -                         | -                       | -             |\n| 11 |     12 | Namayingo DLG        | 250,239,697                      | 250,239,697                         | -          | 17,752,493,967                       | 17,752,493,967                          | -             | 19,103,830,757                         | 19,103,830,757                       | -             | 373,957,929                       | 373,957,929                       | -               | 1,208,717,344                              | 1,208,717,344                                        | -                                    | 1,204,532,950       | 1,204,532,950     | -             |                   |                |                       |                                                |                                                    |                           |                         |               |\n| 12 |     13 | Manafwa DLG          | 338,619,570                      | 338,619,570                         | -          | 18,050,826,527                       | 18,050,826,527                          | -             | 2,752,865,041                          | 3,118,115,041                        | (365,250,000) | 20,807,944,973                    | 21,588,594,538                    | (780,649,565)   | 339,041,288                                | 339,041,288                                          | -                                    | 906,681,965         | 942,925,465       | (36,243,500)  | 986,663,439       | 942,925,465    | 43,737,974            | 246,954,076                                    |                                                    | 882,329,419               | 882,329,419             | -             |\n| 13 |     14 | Buyende DLG(HI)      | 121,814,219                      | 121,814,219                         | -          | 18,134,499,758                       | 18,134,499,758                          | -             | 18,682,023,152                         | 18,789,911,452                       | (107,888,300) | 1,446,807                         | 1,446,807                         | -               | 1,955,366,178                              | 1,955,366,178                                        | -                                    | 1,949,994,405       | 1,949,994,405     | -             |                   |                |                       |                                                |                                                    |                           |                         |               |", "metadata": {"page": 127, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Ref. | DISTRICT       | Local Revenue per Separate AFS   | Local Revenue Per Consolidated FS   | Variance   | Government Grants per Separate AFS   | Government Grants Per Consolidated FS   | variance        | transfers from other govt units SAFS   | transfers from other govt units CS   | Variance.1    | Expenditure as per separate AFS   | Expenditure Per Consolidated FS   | Variance.2    | Cash & Cash equivalents per separate AFS   | Cash & Cash equivalents per Consolidation schedule   | Cash & Cash equivalents - Variance   | Receivables -SAFS   | Receivables -CS   | Variance.3    | Payables - SAFS   | Payables -CS   | Payables - Variance   | SOCE (Adjustments to opening balances - SAFS   | SOCE (Adjustments to opening balances - Variance   | Pensions& gratuity SFAS   | Pensions& gratuity CS   | Variance.4      |\n|---:|-------:|:---------------|:---------------------------------|:------------------------------------|:-----------|:-------------------------------------|:----------------------------------------|:----------------|:---------------------------------------|:-------------------------------------|:--------------|:----------------------------------|:----------------------------------|:--------------|:-------------------------------------------|:-----------------------------------------------------|:-------------------------------------|:--------------------|:------------------|:--------------|:------------------|:---------------|:----------------------|:-----------------------------------------------|:---------------------------------------------------|:--------------------------|:------------------------|:----------------|\n|  0 |     15 | HOIMA DLG(HI)  | 645,365,250                      | 645,365,250                         | -          | 18,242,625,688                       | 16,051,936,386                          | 2,190,689,302   |                                        |                                      |               | 20,050,025,785                    | 20,456,808,035                    | (406,782,250) | 274,399,936                                | 269,076,016                                          | 5,323,920                            | 1,177,846,037       | 1,177,846,037     | -             | 1,371,747,515     | 1,371,747,515  | -                     | -                                              | -                                                  | 20,966,279                | 20,966,279              | -               |\n|  1 |     16 | KWANIA DLG(HI) | 148,583,829                      | 148,583,829                         | -          | 18,643,297,224                       | 18,643,297,224                          | -               | 1,288,760,707                          | 1,288,760,707                        | -             | 17,442,232,429                    | 17,442,232,429                    | -             | 11,548,873                                 | 11,548,873                                           | -                                    | 322,654,441         | 322,654,441       | -             | 322,203,314       | 322,654,441    | (451,127)             |                                                | -                                                  |                           | -                       | -               |\n|  2 |     17 | Dokolo         | 128,072,267                      | 128,072,267                         | -          | 18,702,142,002                       | 19,702,142,002                          | (1,000,000,000) | 1,045,170,481                          | 45,170,418                           | 1,000,000,063 | 19,923,952,475                    | 20,058,157,501                    | (134,205,026) | 17,108,610                                 | 17,108,610                                           | -                                    | 958,699,179         | 958,699,179       | -             | 1,237,793,054     | 1,237,793,054  | -                     |                                                |                                                    | 786,540,958               | 786,540,958             | -               |\n|  3 |     18 | Kibuku DLG     | 83,024,300                       | 83,024,300                          | -          | 18,822,996,215                       | 18,822,996,215                          | -               | 1,457,322,889                          | 1,457,322,889                        | -             | 20,316,865,495                    | 20,362,411,987                    | (45,546,492)  | 795,963,056                                | 795,963,056                                          | -                                    | 1,230,308,132       | 1,230,308,132     | -             | 1,450,224,610     | 1,450,224,610  | -                     |                                                |                                                    | 744,548,274               | 744,548,274             | -               |\n|  4 |     19 | Kiboga DLG     | 294,477,122                      | 294,477,122                         | -          | 19,460,697,323                       | 19,460,697,323                          | -               |                                        |                                      |               | 20,305,473,649                    | 20,391,671,521                    | (86,197,872)  | 30,987,781                                 | 30,987,781                                           | -                                    | 1,213,795,815       | 1,213,795,815     | -             | 836,752,687       | 836,752,687    | -                     | -                                              | -                                                  | -                         | -                       | -               |\n|  5 |     20 | Alebtong DLG   | 86,036,111                       | -                                   | 86,036,111 | 19,590,381,881                       | -                                       | 19,590,381,881  | 3,663,236,722                          | -                                    | 3,663,236,722 | 22,092,610,242                    | 19,421,992,045                    | 2,670,618,197 | 1,260,311,850                              | -                                                    | 1,260,311,850                        | 1,674,365,991       | -                 | 1,674,365,991 | 1,740,052,092     | -              | 1,740,052,092         | 64,028,991                                     | 64,028,991                                         | 16,836,648                | -                       | 16,836,648      |\n|  6 |     21 | Luuka DLG(HI)  | 114,898,362                      | 114,898,362                         | -          | 20,078,854,018                       | 20,078,854,018                          | -               | 20,660,447,351                         | 21,553,720,054                       | (893,272,703) | 206,250,493                       | 430,258,140                       | (224,007,647) | 974,003,136                                | 974,003,136                                          | -                                    | 974,003,136         | 1,004,084,136     | (30,081,000)  |                   |                |                       |                                                |                                                    |                           |                         |                 |\n|  7 |     22 | Gulu DLG (HI)  | 1,032,618,771                    | 1,032,618,771                       | -          | 20,679,559,743                       | 20,679,559,743                          | -               | 5,717,383,977                          | 5,717,383,977                        | -             | 28,216,604,934                    | 29,021,784,440                    | (805,179,506) | 179,828,283                                | 179,828,283                                          | -                                    | 1,068,831,661       | 1,390,808,670     | (321,977,009) | 4,164,861,534     | 6,808,902,187  | (2,644,040,653)       | (3,056,248,726)                                | (3,056,248,726)                                    | -                         | 1,909,162,716           | (1,909,162,716) |\n|  8 |     23 | Masaka DLG(HI) | 218,868,049                      | 218,868,049                         | -          | 20,944,770,473                       | 20,944,770,473                          | -               | 701,308,314                            | 701,308,314                          | -             | 21,534,606,008                    | 22,060,730,506                    | (526,124,498) | 96,529,793                                 | 96,529,793                                           | -                                    | 1,281,167,953       | 1,281,167,953     | -             | 1,077,551,783     | 1,077,551,783  | -                     | (298,973,812)                                  | (298,973,812)                                      | 617,061,856               | 617,064,856             | (3,000)         |\n|  9 |     24 | Namutumba DLG  | 95,943,119                       | 95,943,119                          | -          | 21,244,649,384                       | 21,244,649,732                          | (348)           | 22,740,259,968                         | 23,219,365,816                       | (479,105,848) | 432,204,583                       | 432,204,583                       | -             | 1,510,076,536                              | 1,510,076,536                                        | -                                    | 1,215,405,715       | 1,215,405,715     | -             | (253,980,000)     |                |                       |                                                |                                                    |                           |                         |                 |\n| 10 |     25 | Bushenyi DLG   | 362,681,278                      | 362,681,278                         | -          | 21,359,529,377                       | 21,359,529,377                          | -               | 2,209,143,307                          | 2,209,143,307                        | -             | 24,997,657,287                    | 25,089,178,808                    | (91,521,521)  | 66,055,325                                 | 66,055,325                                           | -                                    | 1,270,014,004       | 1,702,279,656     | (432,265,652) | 1,300,524,040     | 1,732,789,692  | (432,265,652)         | -                                              | -                                                  | 1,088,647,819             | 1,088,647,819           | -               |\n| 11 |     26 | Kumi           | 223,774,697                      | 223,774,697                         | -          | 21,382,516,214                       | 21,382,516,214                          | -               | 2,913,084,696                          | 2,913,084,696                        | -             | 24,138,706,422                    | 24,560,739,103                    | (422,032,681) | 54,120,652                                 | 54,120,652                                           | -                                    | 857,611,161         | 857,611,161       | -             | 883,299,848       | 883,299,848    | -                     |                                                |                                                    | 2,467,317,110             | 2,467,317,110           | -               |\n| 12 |     27 | Adjumani DLG   | 762,432,790                      | 762,432,790                         | -          | 21,419,716,052                       | 21,419,716,052                          | -               | 11,118,353,385                         | 11,118,353,385                       | -             | 35,761,158,077                    | 35,911,634,671                    | (150,476,594) | 136,066,915                                | 136,066,915                                          | -                                    | 1,235,685,314       | 1,235,685,314     | -             | 1,235,685,314     | 1,235,685,314  | -                     | (316,191,992)                                  | (316,191,992)                                      | 158,046,992               | 158,046,992             | -               |\n| 13 |     28 | Kole DLG       | 245,896,378                      | 245,896,378                         | -          | 21,614,044,658                       | 21,614,044,658                          | -               | 3,552,889,081                          | 3,552,889,081                        | -             | 25,717,480,469                    | 25,653,494,244                    | 63,986,225    | 333,135,319                                | 333,135,319                                          | -                                    | 1,094,415,629       | 1,094,415,629     | -             | 1,070,159,638     | 1,006,173,413  | 63,986,225            | 123,809,720                                    | 123,809,720                                        | -                         | -                       | -               |", "metadata": {"page": 127, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Ref. | DISTRICT           | Local Revenue per Separate AFS   | Local Revenue Per Consolidated FS   | Variance   | Government Grants per Separate AFS   | Government Grants Per Consolidated FS   | variance        | transfers from other govt units SAFS   | transfers from other govt units CS   | Variance.1    | Expenditure as per separate AFS   | Expenditure Per Consolidated FS   | Variance.2    | Cash & Cash equivalents per separate AFS   | Cash & Cash equivalents per Consolidation schedule   | Cash & Cash equivalents - Variance   | Receivables -SAFS   | Receivables -CS   | Variance.3    | Payables - SAFS   | Payables -CS   | Payables - Variance   | SOCE (Adjustments to opening balances - SAFS   | SOCE (Adjustments to opening balances - Variance   | Pensions& gratuity SFAS   | Pensions& gratuity CS   | Variance.4   |\n|---:|-------:|:-------------------|:---------------------------------|:------------------------------------|:-----------|:-------------------------------------|:----------------------------------------|:----------------|:---------------------------------------|:-------------------------------------|:--------------|:----------------------------------|:----------------------------------|:--------------|:-------------------------------------------|:-----------------------------------------------------|:-------------------------------------|:--------------------|:------------------|:--------------|:------------------|:---------------|:----------------------|:-----------------------------------------------|:---------------------------------------------------|:--------------------------|:------------------------|:-------------|\n|  0 |     29 | AgagoDLG           | 171,321,815                      | 171,321,815                         | -          | 22,175,288,767                       | 22,175,288,767                          | -               | 5,716,884,149                          | 5,716,884,149                        | -             | 27,391,740,861                    | 27,832,880,914                    | (441,140,053) | 887,472,307                                | 992,675,640                                          | (105,203,333)                        | 1,535,952,220       | 1,473,141,691     | 62,810,529    | 1,195,428,718     | 1,006,091,521  | 189,337,197           |                                                | -                                                  | 706,936,586               | 467,050,170             | 239,886,416  |\n|  1 |     30 | Pader DLG(HI)      | 431,867,406                      | 431,867,406                         | -          | 22,411,014,289                       | 22,411,014,289                          | -               | 1,775,243,891                          | 1,775,243,891                        | -             | 24,169,444,494                    | 24,937,105,654                    | (767,661,160) | 734,721,034                                | 734,721,034                                          | -                                    | 1,083,029,250       | 1,083,029,250     | -             | 1,149,728,900     | 1,149,728,900  | -                     | (454,305,821)                                  | (454,305,821)                                      | 381,988,899               | 381,988,899             | -            |\n|  2 |     31 | Kiruhura DLG       | 821,268,813                      | 821,268,813                         | -          | 22,820,330,126                       | 22,820,330,126                          | -               | 1,059,599,073                          | 1,059,599,073                        | -             | 25,090,805,820                    | 25,090,805,820                    | -             | 417,732,559                                | 417,732,559                                          | -                                    | 1,456,680,492       | 1,456,680,492     | -             | 1,382,166,684     | 1,382,166,684  | -                     | (217,185,535)                                  | (217,185,535)                                      | -                         | -                       | -            |\n|  3 |     32 | Mpigi DLG(HI)      | 289,482,854                      | 289,482,854                         | -          | 23,268,537,108                       | 23,268,537,108                          | -               | 1,528,705,344                          | 1,528,705,344                        | -             | 24,837,221,572                    | 25,228,774,867                    | 391,553,295   | 119,514,840                                | 119,514,840                                          | -                                    | 1,300,788,348       | 906,358,478       | (394,429,870) | 1,030,217,775     | 1,030,217,775  | -                     | 1,459,019,414                                  |                                                    | 1,803,228,028             | 1,803,228,028           | -            |\n|  4 |     33 | Kabarole DLG       | 779,145,327                      | 769,923,410                         | 9,221,917  | 23,683,384,377                       | 22,024,083,837                          | 1,659,300,540   | 2,025,843,178                          | 2,654,144,948                        | (628,301,770) | 25,314,872,707                    | 25,548,314,906                    | (233,442,199) | 256,666,513                                | 221,092,639                                          | 35,573,874                           | 1,491,530,675       | 1,491,530,675     | -             | 1,529,418,809     | 1,529,418,809  | -                     | 928,048,741                                    |                                                    | 27,591,708                | 27,591,708              | -            |\n|  5 |     34 | Serere             | 249,248,474                      | 249,248,474                         | -          | 24,779,540,821                       | 24,779,540,821                          | -               | 3,704,045,740                          | 3,704,045,740                        | -             | 28,857,198,059                    | 28,857,198,059                    | -             | 133,363,354                                | 133,363,354                                          | -                                    | 1,191,385,181       | 1,191,385,181     | -             | 1,765,265,068     | 1,765,265,068  | -                     |                                                |                                                    | 1,116,461,718             | 1,116,461,718           | -            |\n|  6 |     35 | Pallisa DLG        | 240,384,491                      | 240,384,491                         | -          | 25,846,533,497                       | 25,846,533,497                          | -               | 2,978,943,962                          | 2,978,943,962                        | -             | 28,933,572,578                    | 29,148,414,781                    | (214,842,203) | 52,679,768                                 | 52,679,768                                           | -                                    | 1,964,844,345       | 1,964,844,345     | -             | 1,987,166,245     | 1,987,166,245  | -                     | 330,889,786                                    |                                                    | 91,096,301                | 91,096,301              | -            |\n|  7 |     36 | Busia DLG          | 249,585,319                      | 249,585,319                         | -          | 26,540,638,988                       | 26,540,638,988                          | -               | 2,730,039,577                          | 2,730,039,577                        | -             | 30,762,342,045                    | 30,846,015,597                    | (83,673,552)  | 91,274,000                                 | 91,274,000                                           | -                                    | 1,272,148,099       | 1,272,148,099     | -             | 1,025,435,201     | 1,025,435,201  | -                     | -                                              |                                                    | 933,124,615               | 933,124,615             | -            |\n|  8 |     37 | Mityana DLG(HI)    | 303,086,906                      | 303,086,906                         | -          | 26,897,269,417                       | 26,897,269,417                          | -               | 599,651,479                            | 599,651,479                          | -             | 28,462,658,397                    | 28,462,658,397                    | -             | 33,625,941                                 | 33,625,941                                           | -                                    | 480,846,335         | 480,846,335       | -             | 543,170,782       | 543,170,782    | -                     | -                                              |                                                    | -                         | -                       | -            |\n|  9 |     38 | Bundibugyo DLG(HI) | 65,018,264                       | 64,349,811                          | 668,453    | 28,346,231,985                       | 28,036,571,985                          | 309,660,000     | 190,997,285                            | 190,997,285                          | -             | 28,422,062,540                    | 28,599,508,160                    | (177,445,620) | 587,717,003                                | 277,388,550                                          | 310,328,453                          | 824,738,220         | 824,738,220       | -             | 816,044,188       | 816,044,188    | -                     | 217,391,070                                    |                                                    | 49,879,941                | 49,879,941              | -            |\n| 10 |     39 | Kyenjojo DLG       | 356,129,220                      | 356,129,220                         | -          | 28,626,263,946                       | 28,626,263,946                          | -               | 2,190,758,430                          | 2,190,758,430                        | -             | 28,938,412,071                    | 29,001,048,844                    | (62,636,773)  | 239,936,977                                | 177,300,204                                          | 62,636,773                           | 2,595,712,930       | 1,647,290,187     | 948,422,743   | 2,562,160,283     | 1,613,737,540  | 948,422,743           | 2,490,911                                      |                                                    | -                         |                         |              |\n| 11 |     40 | Kamuli DLG         | 244,695,038                      | 244,795,083                         | (100,045)  | 29,451,009,600                       | 33,071,600,711                          | (3,620,591,111) | 38,780,948,164                         | 38,753,026,036                       | 27,922,128    | 34,044,948                        | 34,044,948                        | -             | 1,467,239,983                              | 1,467,239,983                                        | -                                    | 1,514,331,570       | 1,471,187,228     | 43,144,342    | (208,580)         |                |                       |                                                |                                                    |                           |                         |              |\n| 12 |     41 | Mbarara DLG        | 830,912,389                      | 830,912,389                         | -          | 31,318,903,308                       | 31,318,903,308                          | -               | 1,082,638,053                          | 1,082,638,053                        | -             | 33,382,783,038                    | 33,382,783,038                    | -             | 170,373,464                                | 170,373,464                                          | -                                    | 594,757,712         | 594,757,712       | -             | 711,035,947       | 711,035,947    | -                     | (71,511,141)                                   | (71,511,141)                                       | -                         | -                       | -            |\n| 13 |     42 | Rukungiri DLG(HI)  | 296,632,143                      | 296,632,143                         | -          | 32,971,334,029                       | 32,971,334,029                          | -               | 1,895,447,388                          | 1,895,447,388                        | -             | 35,224,487,101                    | 35,274,195,331                    | (49,708,230)  | 94,002,535                                 | 94,002,535                                           | -                                    | 1,348,930,276       | 1,348,930,276     | -             | 1,469,645,072     | 1,469,645,072  | -                     | -                                              | -                                                  | -                         | -                       | -            |", "metadata": {"page": 127, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | Ref.   | DISTRICT         | Local Revenue per Separate AFS   | Local Revenue Per Consolidated FS   | Variance          | Government Grants per Separate AFS   | Government Grants Per Consolidated FS   | variance        | transfers from other govt units SAFS   | transfers from other govt units CS   | Variance.1        | Expenditure as per separate AFS   | Expenditure Per Consolidated FS   | Variance.2      | Cash & Cash equivalents per separate AFS   | Cash & Cash equivalents per Consolidation schedule   | Cash & Cash equivalents - Variance   | Receivables -SAFS   | Receivables -CS   | Variance.3      | Payables - SAFS   | Payables -CS   | Payables - Variance   | SOCE (Adjustments to opening balances - SAFS   | SOCE (Adjustments to opening balances - Variance   | Pensions& gratuity SFAS   | Pensions& gratuity CS   | Variance.4   |\n|---:|:-------|:-----------------|:---------------------------------|:------------------------------------|:------------------|:-------------------------------------|:----------------------------------------|:----------------|:---------------------------------------|:-------------------------------------|:------------------|:----------------------------------|:----------------------------------|:----------------|:-------------------------------------------|:-----------------------------------------------------|:-------------------------------------|:--------------------|:------------------|:----------------|:------------------|:---------------|:----------------------|:-----------------------------------------------|:---------------------------------------------------|:--------------------------|:------------------------|:-------------|\n|  0 | 43     | Mayuge DLG       | 460,948,765                      | 460,948,765                         | -                 | 33,355,800,793                       | 33,355,800,793                          | -               | 33,464,564,730                         | 33,476,118,630                       | (11,553,900)      | 90,807,456                        | 90,807,456                        | -               | 1,676,039,713                              | 1,676,039,713                                        | -                                    | 1,088,823,521       | 1,088,823,521     | -               | (95,506,072)      |                |                       |                                                |                                                    |                           |                         |              |\n|  1 | 44     | Yumbe DLG        | 203,002,588                      | -                                   | 203,002,588       | 33,759,576,931                       | -                                       | 33,759,576,931  | 15,309,900,154                         | -                                    | 15,309,900,154    | 52,072,052,793                    | 31,893,051,397                    | 20,179,001,396  | 203,341,113                                | -                                                    | 203,341,113                          | 3,732,040,374       | -                 | 3,732,040,374   | 2,107,948,392     | -              | 2,107,948,392         | (1,947,783,870)                                | (1,947,783,870)                                    | 342,488,601               | -                       | 342,488,601  |\n|  2 | 45     | Isingiro DLG     | 471,076,668                      | 470,973,729                         | 102,939           | 35,118,729,507                       | 35,118,832,446                          | (102,939)       | 140,000                                | 140,000                              | -                 | 45,498,636,524                    | 45,798,548,709                    | (299,912,185)   | 268,103,807                                | 268,103,807                                          | -                                    | 1,129,724,083       | 1,129,724,083     | -               | 2,796,726,008     | 2,796,726,008  | -                     | -                                              | -                                                  | -                         | -                       | -            |\n|  3 | 46     | Ntungamo DLG(HI) | 314,537,913                      | 314,537,913                         | -                 | 40,194,744,441                       | 40,194,744,441                          | -               | 2,657,032,930                          | 2,657,032,930                        | -                 | 42,543,111,432                    | 44,003,923,479                    | (1,460,812,047) | 748,246,237                                | 748,246,237                                          | -                                    | 723,828,675         | 723,828,675       | -               | 1,901,471,853     | 1,901,471,853  | -                     | (53,341,724)                                   | (53,341,724)                                       | 16,068,903                | 16,068,903              | -            |\n|  4 | 47     | MBALE DLG        | 615,870,040                      | 615,870,040                         | -                 | 41,081,827,059                       | 41,081,827,059                          | -               | 4,027,349,863                          | -                                    | 4,027,349,863     | 45,282,019,388                    | 45,789,684,342                    | (507,664,954)   | 283,224,480                                | 283,224,480                                          | -                                    | 1,392,314,040       | 1,392,314,040     | -               | 1,412,325,812     | 1,412,325,812  | -                     |                                                |                                                    | 484,665,774               | 484,665,774             | -            |\n|  5 | 48     | Tororo DLG       | 499,956,848                      | 499,956,848                         | -                 | 42,132,218,306                       | 42,132,218,306                          | -               | 5,237,244,214                          | 5,237,244,214                        | -                 | 48,109,490,337                    | 48,573,865,452                    | (464,375,115)   | 85,959,391                                 | 85,959,391                                           | -                                    | 1,712,751,201       | 1,712,751,201     | -               | 1,804,373,655     | 1,804,373,655  | -                     | 337,935,718                                    |                                                    | -                         | -                       | -            |\n|  6 | 49     | Kasese DLG       | 1,004,418,753                    | 1,430,879,451                       | (426,460,698)     | 56,359,771,577                       | 59,021,389,287                          | (2,661,617,710) | 5,061,917,862                          | 4,369,886,508                        | 692,031,354       | 63,248,262,016                    | 66,716,722,144                    | (3,468,460,128) | 570,741,294                                | 227,586,748                                          | 343,154,546                          | 346,075,678         | 2,884,489,003     | (2,538,413,325) | 1,220,859,157     | 3,130,989,676  | (1,910,130,519)       | -                                              | -                                                  | -                         | -                       | -            |\n|  7 | 50     | Kasese DLG       | 1,440,879,451                    | 1,430,879,451                       | 10,000,000        | 59,021,389,287                       | 59,021,389,287                          | -               | 4,369,886,508                          | 4,369,886,508                        | -                 | 65,946,631,717                    | 66,716,722,144                    | (770,090,427)   | 772,621,702                                | 227,586,748                                          | 545,034,954                          | 2,884,489,003       | 2,884,489,003     | -               | 4,575,657,371     | 3,130,989,676  | 1,444,667,695         | 344,574,580                                    |                                                    | -                         | -                       | -            |\n|  8 | Total  | 17,744,124,541   | 17,861,653,276                   | (117,528,735)                       | 1,198,197,596,047 | 1,133,097,931,541                    | 50,098,196,399                          | 280,157,271,805 | 257,922,204,042                        | 22,235,067,763                       | 1,215,680,108,298 | 1,208,436,896,640                 | 8,315,317,954                     | 23,634,560,872  | 20,974,058,722                             | 2,660,502,150                                        | 59,978,667,165                       | 56,113,928,439      | 2,454,059,192     | 59,336,149,581  | 58,054,427,394    | 1,631,416,839  | (2,440,071,938)       | (6,262,321,110)                                | 14,559,420,791                                     | 16,169,661,126            | (1,610,240,335)         |              |", "metadata": {"page": 127, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | Variance   | Dr   | 13,429,879,296   |\n|---:|:-----------|:-----|:-----------------|\n|  0 |            | Cr   | 15,876,394,422   |", "metadata": {"page": 127, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY AGRICULTURE SECTOR                               | SUMMARY OF KEY FINDINGS                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 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 0 |    1 | National Agriculture Advisory Services (NAADS) Opinion Unqualified | \u2022 Out of the budgeted revenue of UGX.130.09 million for the year 2018/19, only UGX 47.227 million was collected representing a revenue performance of 36% of the target. \u2022 There was a shortfall in releases amounting to UGX0.324bn representing 0.2%. Further, the entity remained with unspent balance of UGX.39.905bn representing an absorption level of 85%. \u2022 I sampled 80 out-puts worth UGX.238.72bn representing 92% of the total budget and noted that 36 (45%) of the total outputs were not quantified to enable measurement of performance. Further, of the 44 quantified outputs/activities assessed, 9 outputs/activities representing 20% were fully implemented; 17 outputs/activities representing 39% were partially implemented while 18 outputs/activities representing 41% were not implemented at all. \u2022 UGX.303,308,545 was charged to wrong expenditure codes resulting into mischarges. \u2022 Domestic arrears increased by 6.9% from UGX.37.368bn in the previous year to UGX.39.951bn in the year under review. \u2022 A paltry UGX.11,436,056 (0.03%) was provided for settlement of domestic arrears despite having UGX.37.368bn as outstanding commitments from the previous year. UGX.37.368bn was used to settle the arrears. \u2022 Receivables of UGX.2.384bn have been outstanding for a long period and remain uncollected \u2022 LCs to the tune of UGX.3.2bn relating to supplies of milk coolers, generator sets and equipment failed to perform over 2 financial periods. \u2022 NAADS had 18 legal claims resulting from lack of control over distribution of agricultural inputs. \u2022 The Secretariat provided UGX.7.357bn for the construction of the Yumbe fruit factory without a financing agreement detailing the rights and obligations of both parties. \u2022 WHT of UGX.11,408,250 was not deducted for onward remittance to URA. \u2022 The approved structure provides for 73 proposed positions out of which only 56 have been filled, leaving a gap of 17 positions representing 23% inadequate staffing. \u2022 Shortcomings were noted in the implementation of the provisions in Section 3.2.2(a) of the NAADS Human Resource Manual on staff performance management. The gaps identified include non-completion/preparation of bi-annual Performance appraisals, appraisals, performance reviews, failure to implement a framework on rewards and disciplinary system and development of a client\u2019s charter. \u2022 NAADS has no mechanism of informing possible beneficiaries of the support available on value addition facilities intervention. Besides, there were delays in procurement of the facilities averaging 360 days. \u2022 Procurements worth UGX.151.306bn lacked performance securities contrary to PPDA regulations. |", "metadata": {"page": 130, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY AGRICULTURE SECTOR                                                   | SUMMARY OF KEY FINDINGS                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |\n|---:|-----:|:---------------------------------------------------------------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    2 | National Animal Genetic resource centre and Data Bank (NAGRIC &DB) Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX5.224Bn representing 29%. Further, the entity remained with unspent balance of UGX.0.053bn representing an absorption level of 99.6%. \u2022 I sampled 47 outputs/activities worth UGX.17.443bn representing 96.6% of the total budget and noted that 1 output/activity representing 2% of the total outputs/activities was not quantified to enable measurement of performance. Furthermore, of the 46 quantified outputs/activities assessed, 21 outputs/activities representing 46% were fully implemented; 18 outputs/activities representing 39% were partially implemented while 7 outputs/activities representing 15% were not implemented at all. \u2022 Out of the projected revenue of UGX.7.064bn for the year 2018/19, only UGX.2.006bn was collected representing a revenue performance of 28.4% of the target. |", "metadata": {"page": 130, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                                      | SUMMARY OF KEY FINDINGS \u2022 There were expenditures of UGX.0.018bn on one off budget account though the entity did not budget nor receive any off-budget financing during the year. \u2022 UGX.0.039bn was charged to wrong expenditure codes resulting onto mischarges. \u2022 A trend analysis of the domestic arrears showed a movement of arrears from UGX.0.149bn in the previous year to UGX.0.335bn in the year under review, an increase of 124%. The arrears remained unsettled at the close of the year. \u2022 NAGRIC & DB had outstanding arrears to the tune of UGX.149,453,658 from the prior year (2017/2018) however, no budget provision was made towards settlement of these arrears in 2018/19. \u2022 UGX.126,300,000 was lost in anticipated sales value of 532 cattle, 232 goats and 75 pigs through death and theft during the year from several NAGRIC & DB farms. \u2022 The entity management is faced with many challenges regarding land, such as land encroachment, land occupied by CAA but not fully compensated, occupied by illegal claimants, lack of land titles, structures illegally demolished, instances of vandalism, titled under individuals and titled under Uganda Land Commission and Uganda Livestock Industries Ltd. \u2022 LCs for construction works from the previous year (2017/18) with outstanding balances of UGX.445,813,837 failed to perform within the contractual timelines. At the time of inspection, a number of projects were ongoing. \u2022 Shortcomings were noted in the implementation of the provisions in the NAGRIC & DB Human Resource Manual, 2013 on staff performance management. The gaps identified include non- completion of performance plans, failure to undertake performance appraisals, failure to undertake quarterly performance reviews, non functioning reward and sanctions committee and lack of client\u2019s charter. \u2022 The entity carried out its operations without a constituted board appointed by the Minister contrary to section 17(1) of the Animal Breeding Act 2001. \u2022 NAGRIC & DB has an approved staff structure of 175 positions but only 86 (49%) positions are filled leaving 90 (51%) vacant.   |\n|---:|-----:|:-----------------------------------------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    3 | National Agricultural Research Organization (NARO) Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX.564bn representing 8.1%. Furthermore, the entity remained with unspent balance of UGX.0.004bn representing an absorption level of 99.95%. \u2022 I sampled 111 out-puts and noted that 29 (26%) of the total outputs/activities were not quantified to enable measurement of performance. Furthermore, of the 82 quantified outputs/activities assessed, 42 outputs/activities representing 51% were fully implemented; 21 outputs/activities representing 26% were partially implemented while 19 outputs/activities representing 23% were not implemented at all. \u2022 Out of the budgeted revenue of UGX.7.142bn for the year 2018/19, only UGX .3.611bn was collected representing a revenue performance of 51% of the target. \u2022 The entity received off-budget financing to a tune of UGX.44.9936 bn which was not paid into the consolidated fund contrary to the law. \u2022 UGX.0.129bn was charged on wrong expenditure codes resulting into mischarges. \u2022 Arrears totaling to UGX.1.303bn remained unsettled at close of the year contrary to Section 21(2) of the Public Finance management Act, 2015. \u2022 UGX.0.113bn was provided for settlement of domestic arrears despite having UGX.630,364,872 as outstanding commitments from the previous year contrary to Section 13(10) (a) (iv) of the Public Finance Management Act, 2015. \u2022 I observed that ownership of NARO land is faced with many challenges such as land encroachment, land taken away illegally, lack of land titles, expired leases, titled under individuals and titled under Uganda Land Commission and East African Commission Services. \u2022 Shortcomings were noted in the implementation of the provisions in the NARO Human Resource Manual, 2009 on staff performance management. The gaps identified include non-completion of                                                                                                                                                                                                                                                                                                        |", "metadata": {"page": 131, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                                                 | SUMMARY OF KEY FINDINGS performance plans, failure to undertake performance appraisals, lack of mechanism to monitor staff attendance and lack of a Clients charter. \u2022 Out of the approved 995 staff positions, 873 (87%) positions had been filled leaving 112 (12%) positions vacant. \u2022 28 staff had voluntarily resigned from NARO within the year 2018/19 due to payment of low salaries to NARO scientists compared with salaries paid by GOU to scientists in other government organizations.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        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 0 |    4 | Ministry of Agriculture Animal Industry and Fisheries (MAAIF) Opinion Unqualified | \u2022 Out of the budgeted revenue of UGX.2.682bn for the year 2018/19, UGX.3.444bn was collected resulting into over collection of UGX.762 million representing performance of 128% of the target. \u2022 The Ministry received off-budget financing directly from development partners to a tune of UGX 3.578bn which was never paid into the consolidated fund. \u2022 There was a shortfall in releases amounting to UGX.19.848bn representing 13.4%. Further, the entity remained with unspent balances of UGX.1.021bn representing an absorption level of 99.2%. \u2022 I sampled 275 out-puts worth UGX.91.948 representing 62% of the total budget and noted that 11 (4%) of the total outputs were not quantified to enable measurement of performance. Further, of the 264 quantified outputs assessed, 218 outputs representing 82.6% were fully implemented; 45 output representing 17% was partially implemented while 1 output representing 0.4% was not implemented at all. \u2022 UGX.415 million was irregularly diverted from the activities on which it was budgeted and spent on other activities without seeking and obtaining the necessary approvals. \u2022 Domestic arrears decreased by 10% from 27.064bn in the previous year to UGX. 24.190bn in the year under review. The arrears remained unsettled at the close of the year. \u2022 The entity had domestic arrears to the tune of UGX.27,064,751,206 from the previous year but UGX.3,082,051,060 (11.4%) was provided for settlement. \u2022 Challenges were noted in regarding certification of Ugandan Agriculture exports that included: lack of enabling laws and regulations, separation of activities, under staffing, lack of necessarily skills, failure to appoint Technical Committee, lack of equipment to detect defective products, lack of space to store products before testing and use of blank copies to certify cleared products. These could have resulted in a number of interceptions at the International market which stood at 89 in 2019. \u2022 Land measuring 299.9 acres lacked titles and there were no records to support property measuring 98 acres. Besides, several plots, 359,360,361,362,363,364, 368 and 366 were identified as having been curved out of the Bukalasa College land without any formal authorization and in complete disregard of the existing land titles. \u2022 Out of 875 approved staff positions, only 580 (66%) had been filled leaving 295 (34%) vacant. \u2022 Shortcomings were noted in the implementation of staff performance management initiatives. The gaps identified include: non-completion of Performance Agreements and performance plans, low staff numbers completing and signing off performance appraisals, lack of quarterly performance reviews, failure to prepare performance improvement plans, non-submission of reports on Performance Agreements, Performance Appraisals and Performance Improvement Plans to MoPS, non-maintenance of the official staff attendance register, weak internal controls in the management of staff attendance record system, non-functional rewards and sanctions framework and failure to have an approved client charter. \u2022 There were significant delays in procurements ranging from 60 days (2 months) to 335 days (11 months). |\n|  1 |    5 | Enhancing National Food Security Through Increased Rice Production Opinion        | \u2022 The ENRP did not include the National extension framework while designing the project. \u2022 The project has no information backup for system and neither does it have a policy on IT. \u2022 There was a shortfall in releases amounting to UGX.23.1Bn representing 98%. \u2022 The ministry had delayed to conduct environmental social impact assessment (ESIA).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |", "metadata": {"page": 132, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY Unqualified                                      | SUMMARY OF KEY FINDINGS \u2022 I noted that MAIIF-ENRP was still using the manual system of accounting for recording its transactions as opposed to IFMS.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             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 0 |    6 | Agriculture Cluster Development Program (ACDP) Opinion Unqualified | \u2022 The project had a budget shortfall of UGX.11.5Bn representing 10% underfunding. Furthermore, UGX.64.2Bn was unutilized which represents low absorption capacity of 38%. \u2022 USD.155,850 (UGX.0.577Bn) was incurred as annual interest charge on withdrawn unwithdrawn financing balances of USD.31.17million (UGX.11,532,900,000). \u2022 I sampled 31 out-puts and noted that 24 (77%) of the total outputs were not quantified to enable measurement of performance. Further, of the 7 quantified outputs assessed, 3 outputs representing 14% were fully implemented, 1 output representing 83% was partially implemented while 3 outputs representing 3% were not implemented at all. \u2022 I noted that the approval of budget for the financial year 2018/19 was delayed by 3 months. \u2022 There was a shortfall in GoU counterpart funding of UGX.41,000,000 (10%). \u2022 Performance of project key activities was faced with challenges of delays in procurement of the Electronic Voucher Management System (EVMS)EVMS, lack of installation certificates for the EVMS, lack of operational testing certificate for the EVMS and lack of technical assistance on EVMS pilot projects. \u2022 Anticipated enrolment of beneficiaries to the e-voucher of 240,500 farmers was not achieved thus hindering the attainment of the project objective. \u2022 EVMS processes faced significant challenges of low Registration and enrolment of beneficiaries and regional Agro dealers, lack of guidelines for verification of prices and quality of inputs and services, information overload, lack of needed distribution agent networks or local agro input dealers, failure to promptly disburse payments to agro input dealers. These hampered monitoring and supervision of the project. \u2022 I noted significant delays in procurements ranging from 50 days to 360 days. \u2022 There was delayed Supply and Installation Works for Solar powered Irrigation Equipment which exposed the Project to a risk of abandoned works and delayed service delivery to the beneficiary communities. \u2022 I observed delays in the implementation of some activities and unimplemented activities such as low number of beneficiaries trained by the electronic voucher management agency (EVMA) in financial literacy, input use and system use, low number of direct project beneficiaries, low number of farmers enrolled into the system and inadequate effectiveness in the implementation of the project activities. |", "metadata": {"page": 133, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY Unqualified                                                | SUMMARY OF KEY FINDINGS \u2022 I noted that MAIIF-ENRP was still using the manual system of accounting for recording its transactions as opposed to IFMS.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |\n|---:|-----:|:-----------------------------------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    7 | Regional Pastoral Livelihoods Resilience Project (RPLRP) Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX. 27,906,095,054 representing (31%) % of the budget. Further, the Project remained with unspent balance of UGX. 56,739,841,520 representing absorption level of 38%. \u2022 I reviewed all 180 out-puts worth UGX.89.638bn representing 100% of the total budget and noted that all outputs were quantified to enable measurement of performance. Out of the 180 quantified outputs assessed, 120 outputs representing 67% were fully implemented; 19 outputs representing 11% were partially implemented while 41 output representing 22% were not implemented at all. \u2022 I noted that project funds to the tune of UGX.24,750,000 was transferred to the District TSA account and duly utilized from the account contrary to Paragraph 35 of the PAD 2014. \u2022 Significant delays were noted with some procurements taking more than a year to be concluded and delays from planned contract signing dates ranging from 68 days (2 months) to 376 days (1 year). \u2022 5 contractors signed contracts for livestock marketing and production infrastructure and watering infrastructure worth UGX.37.42bn however; none of the construction works in 6 of the implementing districts sampled was complete (more than 2 months after contract expiry period). \u2022 Watering infrastructure (valley tanks) contractor did not have the minimum equipment on site contrary to what was approved during evaluation. This has slowed down the progress of the construction. |", "metadata": {"page": 133, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                                                   | SUMMARY OF KEY FINDINGS \u2022 3 companies were contracted to supply 30 Sahiwal breeding bulls, 75 pure bred Galla goats and 75 pure boar goats to Amudat District for distribution by district officials. However, I was unable to confirm that the intended beneficiaries. \u2022 I observed that project equipment was abused where the project vehicle was taken over by the area LC V Chairman; the project motor cycle was parked and keys withheld by the former District project coordinator and the generator and the ultra-low temperature solar vaccine freezer were still under storage since delivery in 2018.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |\n|---:|-----:|:------------------------------------------------------------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    8 | Multi-sectoral Food Security & Nutrition Project Opinion Unqualified                | \u2022 There was a shortfall in releases amounting to UGX.5.574bn representing 24% of the budget. Further, the entity remained with unspent balance of UGX.13.635bn representing an absorption level of 45%. \u2022 I sampled 67 out-puts worth UGX.22.839bn representing 100% of the total budget and noted that 42 (63%) of the total outputs were not quantified to enable measurement of performance. Further, of the 25 quantified outputs/activities assessed, 11 outputs/activities representing 63% were fully implemented; 9 outputs/activities representing 36% were partially implemented while 5 outputs/activities representing 20% were not implemented at all. \u2022 An evaluation of the logical framework revealed two project activities (seed/planting materials of selected micronutrient rich crops multiplied or produced by lead farmers in project areas and cooking demonstrations carried out at community level) that were lagging far behind and their implementation is estimated at below 50% with only one and half years left to project closure. \u2022 UGX.437,586,015 were transferred and spent from the District Revenue Collection Accounts contrary to World Bank Regulations. \u2022 Four years into project implementation, the District Nutrition Action Plan for Bushenyi District was not yet in place contrary to the Project Appraisal Document (PAD) guideline. |\n|  1 |    9 | Uganda Strategic Analysis and Knowledge Support System (USAKSS) Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX.259,000,000 (USD.70,000) representing 47%. Further, the entity remained with unspent balance of UGX.185,282 representing an absorption level of 99.9%. \u2022 I reviewed all 12 out-puts worth UGX. 555,000,000 representing 100% of the total budget and noted that 2 (17%) of the total outputs were not quantified to enable measurement of performance. Further, of the 10 quantified outputs/activities assessed, 4 outputs/activities representing 40% were fully implemented; 4 outputs/activities representing 40% were partially implemented while 2 outputs/activities representing 20% were not implemented at all.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |", "metadata": {"page": 134, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                                                                       | SUMMARY OF KEY FINDINGS \u2022 3 companies were contracted to supply 30 Sahiwal breeding bulls, 75 pure bred Galla goats and 75 pure boar goats to Amudat District for distribution by district officials. However, I was unable to confirm that the intended beneficiaries. \u2022 I observed that project equipment was abused where the project vehicle was taken over by the area LC V Chairman; the project motor cycle was parked and keys withheld by the former District project coordinator and the generator and the ultra-low temperature solar vaccine freezer were still under storage since delivery in 2018.                                                                                                                                                                                                |\n|---:|-----:|:--------------------------------------------------------------------------------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   10 | Agricultural Technology and Agri-business Advisory Services (ATAAS) Closure Project Opinion Unqualified | \u2022 Delayed Project implementation ,some planned activities had not been implemented, hence project implementation was extended yet again by another six months to 31st December, 2018, to allow for completion of activities. \u2022 Undelivered Vehicles \u2013UGX.246, 592,539.36, the contract was made for 115 vehicles and funds fully advanced; only 113 vehicles were delivered as per the receipt documents. Two (2) vehicles worth UGX.246,592,539.36 (USD.66,823.44) were not received by the time of this audit in June 2019. \u2022 Vehicles Not Delivered to Districts but retained at the Ministry, I noted that of the delivered 113 vehicles, 7 were retained at the Centre at the expense of the target Local Governments.                                                                                      |\n|  1 |   11 | Coordinating Office for the control of trypanosomiasis in Uganda (COCTU) Opinion Unqualified            | \u2022 There was a shortfall in releases amounting to UGX.0.296bn representing 3.6%. Furthermore, the entity remained with unspent balance of UGX.0.036bn representing absorption level of 99.5%. \u2022 I sampled 26 out-puts worth UGX.5.185bn representing 100% of the total budget and noted that 1 output/activity representing 3.8% of the total outputs/activities was not quantified to enable measurement of performance. Furthermore, of the 25 quantified outputs/activities assessed, 21 outputs/activities representing 84% were fully implemented; one (1) output/activity representing 4% was partially implemented while 3 outputs/activities representing 12% were not implemented at all. \u2022 Off-budget financing to a tune of UGX.3.114bn was never paid into the consolidated fund contrary to the law. |", "metadata": {"page": 134, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                              | SUMMARY OF KEY FINDINGS \u2022 Shortcomings were noted in the implementation of the provisions in the implementation of staff performance management system of the entity. The gaps identified include non-completion of performance plans, failure to undertake performance appraisals and lack of a client\u2019s charter. \u2022 Out of the approved 37 staff positions of the entity, 17 (46%) positions have been filled leaving 20 (54%) positions vacant.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |\n|---:|-----:|:---------------------------------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   12 | Uganda Coffee Development Authority (UCDA) Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX6.027bn representing 6%. Furthermore, the entity remained with unspent balance of UGX.1.991bn representing an absorption level of 98%. \u2022 I sampled 93 outputs/activities worth UGX.80,004,450,000 representing 79% of the total budget and noted that 38 (41%) of the total outputs were not quantified to enable measurement of performance. Furthermore, of the 55 quantified outputs/activities assessed, 27 output/activities representing 49% were fully implemented, 17 outputs/activities representing 31% were partially implemented while 11 outputs/activities representing 20% were not implemented at all. \u2022 The entity charged wrong expenditure codes resulting into mischarges to a tune of UGX.169,708,864. \u2022 UCDA designed a coffee road map to implement a Presidential directive for the achievement of the 20million bags target by 2020 but this is not in tandem with the strategic plan and thus not aligned to the National Development Plan. \u2022 Arrears totalling to UGX.141,249,416,869 remained unsettled at close of the year. \u2022 UGX.2,829,112,000 (2.7%) was provided for settlement of domestic arrears despite having UGX.106,002,772,000 as outstanding commitments from the previous year. \u2022 Shortcomings were noted in the implementation of the provisions in the UCDA Human Resource Manual requirements on staff performance management initiatives. The gaps identified included: non completion of staff performance appraisals, lack of a rewards and sanctions committee and lack of a client\u2019s charter. \u2022 Out of the 224 approved staff positions, only 130 (58%) positions were filled leaving 94 (42%) positions vacant. |\n|  1 |   13 | Vegetable Oil Development Project (VODP) Opinion Unqualified   | \u2022 There was a shortfall in releases amounting to UGX.8.587 bn representing 13.7%. Further, the entity remained with unspent balance of UGX.2.104 bn representing an absorption level of 96%. \u2022 I sampled 49 out-puts worth UGX.59.805 bn representing 94.2% of the total budget and noted that 32 outputs/activities representing 65% were fully implemented; 13 output/activity representing 27% was partially implemented while 4 output/activity representing 8% was not implemented at all. \u2022 The plan for the project was to acquire a total of 45,200 hectares. However, only 8,166 plantable hectares were acquired implying 44% achievement. \u2022 3 construction projects worth UGX.1.281 bn undertaken during the financial year were not handed over because they were incomplete and were six months beyond their completion dates.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |", "metadata": {"page": 135, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                         | SUMMARY OF KEY FINDINGS \u2022 Shortcomings were noted in the implementation of the provisions in the implementation of staff performance management system of the entity. The gaps identified include non-completion of performance plans, failure to undertake performance appraisals and lack of a client\u2019s charter. \u2022 Out of the approved 37 staff positions of the entity, 17 (46%) positions have been filled leaving 20 (54%) positions vacant.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |\n|---:|-----:|:----------------------------------------------------------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   14 | Cotton Development Organisation (CDO) Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX.1.115bn representing 11%. Furthermore, the entity remained with unspent balance of UGX.0.004bn representing an absorption level of 99.95%. \u2022 I sampled 22 out-puts worth UGX.5.4bn representing 85% of the total budget and noted that 18 (81%) of the total outputs were not quantified to enable measurement of performance. Furthermore, of the 4 quantified outputs/activities assessed, 1 output/activity representing 25% was fully implemented and 3 outputs/activities representing 75% were partially implemented. \u2022 Arrears totaling to UGX.317,468,006 remained unsettled at close of the year contrary to Section 21(2) of the Public Finance management Act, 2015. \u2022 CDO procured 8 gin stands at UGX.533,661,905 on 17th April, 2019 to be delivered within six months. However, the stands had not been delivered at the time of the audit (5/11/2019). \u2022 Shortcomings were noted in the implementation of the provisions in the implementation of staff performance management programmes. The gaps identified include non-completion of performance appraisals, failure to undertake performance appraisals, no quarterly reviews undertaken and lack of mechanism to monitor staff attendance. |", "metadata": {"page": 135, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | Sn   | SECTOR AND ENTITY                                     | SUMMARY OF KEY FINDINGS \u2022 Out of the approved staff structure of 36 positions, 31 (86%) positions were filled leaving 5 (14%) positions vacant. \u2022 10 staff had accumulated leave days and were carried forward from year to year contrary to Chapter 10(iii) of the Staff Regulations & Terms & Conditions of Service                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |\n|---:|:-----|:------------------------------------------------------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | 15.0 | Dairy Development Authority (DDA) Opinion Unqualified | \u2022 There was a budget shortfall in releases amounting to UGX.0.985bn representing 14.6%. Further, the entity remained with unspent balance of UGX.0.022bn representing an absorption level of 99.6%. \u2022 I sampled 31 out-puts/activities worth UGX.6.735bn representing 100% of the total budget and noted that 24 (77%) of the total outputs/activities were not quantified to enable measurement of performance. Further, of the 7 quantified outputs/activities assessed, 6 outputs/activities representing 83% were fully implemented while 1 output/activity representing 17% was partially implemented. \u2022 UGX.50,014,417 was charged to wrong expenditure codes resulting into mischarges. \u2022 Domestic arrears decreased from UGX.309,523,054 in the previous year to UGX.19,129,932 in the year under review, a decrease of 94%. The arrears remained unsettled at the close of the year. \u2022 UGX.309,523,054 remained outstanding from the prior year (2017/2018) however, no budget provision was made towards settlement of these arrears in 2018/19. \u2022 Settlement of arrears amounting to UGX.290,393,122 was undertaken without allocated budget. \u2022 Ministry of Finance has not compensated DDA CESS amounting to UGX.8bn despite a presidential directive. \u2022 36 DDA Milk collection centres (MCC\u2019s) and properties across the country which are vital in achievement of the primary DDA objective were not functioning due to the poor state of the properties. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include failure to fill annual performance plans, failure to appraise staff, no quarterly reviews undertaken, no reports on staff attendance and lack of a Rewards and Sanctions Committee. \u2022 Out of the 140 approved staffing positions, only 65 (45%) positions were filled leaving 75 (55%) positions vacant. \u2022 32 DDA properties had no land titles while some titles had expired. |\n|  1 |      | JUSTICE LAW AND ORDER SECTOR                          |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |", "metadata": {"page": 136, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                      | SUMMARY OF KEY FINDINGS \u2022 Out of the approved staff structure of 36 positions, 31 (86%) positions were filled leaving 5 (14%) positions vacant. \u2022 10 staff had accumulated leave days and were carried forward from year to year contrary to Chapter 10(iii) of the Staff Regulations & Terms & Conditions of Service                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |\n|---:|-----:|:---------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    1 | Judiciary Department Opinion Qualified | \u2022 Judiciary had a shortfall in releases amounting to UGX. 440,828,691 representing 0.34%. Further, the entity remained with an unspent balance of UGX. 1,192,990,307 representing an absorption level of 99%. \u2022 I sampled 55 outputs worth UGX.122.3bn representing 82.7% of the total budget and noted that 6 (15%) of the total outputs were not quantified to enable measurement of performance. Further, of the 49 quantified outputs/activities assessed,32 outputs/activities representing 65% were fully implemented; 8 outputs/activities representing 16% were partially implemented while 9 outputs/activities representing 18% was not implemented at all. \u2022 Funds amounting to UGX.565,963,983 were irregularly diverted and spent on other activities without seeking the necessary approvals. \u2022 Domestic arrears increased by 1.82 billion from UGX. 8,792,728,659 in the previous year to UGX. 10,616,977,572 in the year under review. The arrears remained unsettled at the close of the year. \u2022 Insufficient budget provision of UGX.297,569,059 (3.4%) was made towards the settlement of the domestic arrears totaling to UGX. 8,792,728,659. |", "metadata": {"page": 136, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                       | SUMMARY OF KEY FINDINGS \u2022 Payments totalling to UGX.1,255,590,187 lacked supported documents such as funds activity reports, payees acknowledging receipt and accountability receipts thus remaining unaccounted for. \u2022 UGX.103,484,926 was diverted from GoU and JLOS SWAP funds to refund bail claimant\u2019s lost money and no evidence was provided to show that the funds been refunded or recovered from the responsible officers. \u2022 A sum of UGX. 237,067,539 was ineligibly expensed on the Registrar High Court Account to cater for activities like Rent for Magistrate Court, inspection of various courts by the accounts section, burial expenses, IFMS and BBS connect activities, allowances for board of survey, operation funds for other courts and purchase of a carpet for Anti-corruption Court. \u2022 A sum of UGX. 84,035,500 paid to officers for various activities from Registrar High Court lacked necessary support documents such as activity reports and accountability receipts. \u2022 Payment vouchers worth UGX. 320,947,170 paid to various officers and Companies, from the Registrar High Court account during the financial year under review were missing \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements and performance plans, no quarterly reviews undertaken, no performance improvement plans prepared, non-submission of reports on Performance Agreements, Performance Appraisals, Performance Improvement Plans to MoPS and lack of charter. \u2022 A sum of UGX.19,339,717,779 incurred on allowances to staff, fuel, stationery, inland travels, facilitating of court operations and sessions was inappropriately budgeted and charged under code 221006 for commissions and related charges. \u2022 A trend analysis of the case backlogs showed an upward movement from 155,185 cases in the previous year to UGX. 171,743 cases in the year under review representing 10.6 % increment. \u2022 A sum of UGX.237,067,539 was ineligibly expensed on the Registrar High Court Account to cater for activities not related to the operations of Registrar High Court Kampala such as Rent for Magistrate Court, inspection of various courts by the accounts section, burial expenses, IFMS and BBS connect activities, allowances for board of survey, operation funds for other courts and purchase of a carpet for Anti-corruption Court.   |\n|---:|-----:|:----------------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    2 | Uganda Police Force Opinion Unqualified | \u2022 I sampled 126 out-puts worth UGX.518.9bn representing 68% of the total budget and noted that 10 (8%) of the total outputs were not quantified to enable measurement of performance. Further, of the 116 quantified outputs/activities assessed,42 outputs/activities representing 36.2% were fully implemented; 27 outputs/activities representing 23.3% was partially implemented while 47 outputs/activities representing 40.5% was not implemented at all. \u2022 Funds amounting to UGX.24,454,146,061 were irregularly diverted and spent on other activities without seeking the necessary approvals. \u2022 Domestic arrears increased (by 5.45Bn from UGX. 161,047,166,761 in the previous year to UGX.166,502,750,728 in the year under review. The arrears remained unsettled at the close of the year. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, no quarterly reviews undertaken, no performance improvement plans prepared, non-submission of reports on Performance Agreements, Performance Appraisals, Performance Improvement Plans to MoPS and lack of mechanism to monitor staff attendance. \u2022 Court Awards Arrears stood at UGX.890,624,226. A budget provision of only UGX.300,000,000 was made towards settlement of the outstanding arrears. UPF does not recognize accrued interest. Also, no budget provision was made for the settlement of any accrued interest. \u2022 Uganda Police lacks a rental management policy. Thus, procurement of up to 440 rental premises during the year were not guided by the rent policy. Neither were the places included in the procurement plan for the year.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |", "metadata": {"page": 137, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                                | SUMMARY OF KEY FINDINGS \u2022 Over the last four years, the UPF fleet size has grown by 56.2% to 2,190 while the fuel budget has reduced by 56.1%. Over the same period the vehicle maintenance budget has reduced by 21.8%. As a result the number of inefficient and broken down vehicles has increased. In addition, the police does not have an approved policy for managing the fleet. \u2022 On investigations of crime, over a five year period UPF has only managed to investigate 60% or 755,342 reported cases out of a total number reported cases over the same period of 1,251,344. This is because the case load per investigator at 1:45 is above the recommended case load of 1:12 \u2022 Part of the police land was given to the United Nations African Institute (UNAFRI), a UN agency for crime prevention and the Treatment of Offenders. UNAFRI has had limited impact and provided no support to the Uganda Police in the areas of crime prevention or the treatment of offender. In addition, the land in question has now been leased to third party tenants. \u2022 UPF owns a total 825 parcels of land of different sizes in the different parts of the country. Of these only 230 (28%) pieces were titled, 187 (23%) pieces were surveyed while 408 (49%) pieces were not surveyed or titled. In FY2018/2019, UPF constructed on 7 parcels of land in the year, which did not have titles, thus risking the loss of such land in case of disputes.                                                                                                                                                                                                                                                                                                                                          |\n|---:|-----:|:-----------------------------------------------------------------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    3 | Ministry of Justice & Constitutional Affairs Opinion Unqualified | \u2022 Out of the projected NTR collections of UGX.2,658,490,000, only UGX.662,462,293 was collected representing underperformance of 75%. \u2022 MoJCA remained with unspent balance of UGX.1,339,363,412 representing an absorption level of 99%. \u2022 I reviewed 19 out-puts worth UGX.138.95 billion representing 100% of the total budget and noted that 5 outputs (21.7%) of the total outputs were not quantified to enable measurement of performance. Further, of the 14 quantified outputs/activities assessed,11 outputs/activities representing 79% were fully implemented; 3 (three) outputs/activities representing 21% was partially implemented. \u2022 Funds amounting to UGX.109,352,240 were irregularly diverted and spent on other activities without seeking the necessary approvals. \u2022 Domestic arrears decreased by 106.6 billion from UGX.663,992,322,002 in the previous year to UGX.557,388,423,406 in the year under review. The arrears amounting UGX.557,388,423,406 remained unsettled at the close of the year. \u2022 Court Awards and Compensation arrears stood at UGX.655,134,362,209 and a budget provision of only UGX.178,960,025,475 was made towards settlement of the outstanding arrears. \u2022 Court awards and compensation interest totalling to UGX.183,732,740,689 with interest rates ranging from 6% to 30% per annum has accumulated over the years. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance plans, no quarterly reviews undertaken, no performance improvement plans prepared, non-submission of reports on Performance Agreements, Performance Appraisals, Performance Improvement Plans to MoPS and Absenteeism. |\n|  1 |    4 | Uganda Human Rights Commission Opinion Unqualified               | \u2022 UHRC budgeted to collect revenue of UGX.54,760,000 however, only UGX.5,750,000 was collected representing an underperformance of 90% of the target. \u2022 UHRC received off-budget financing from development partners to a tune of UGX.6,161,458,988 which was never paid into the consolidated fund as required by the law. \u2022 The entity remained with unspent balance of UGX.1.679 billion representing an absorption level of 92%. \u2022 I reviewed all the 12 out-puts worth UGX.20.225 billion representing 100% of the total budget and noted that 6 (six) outputs/activities representing 50% were fully implemented, and 6(six) outputs representing 50% were partially implemented. \u2022 Out of 11 outputs analysed, 8 outputs were inaccurately reported. \u2022 Funds amounting to UGX.98,926,293 were irregularly diverted and spent on other activities without seeking the necessary approvals.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |", "metadata": {"page": 138, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                                            | SUMMARY OF KEY FINDINGS \u2022 Domestic arrears decreased by 58% from UGX UGX. 3,910,443,177 in the previous year to UGX.1,650,152,463 in the year under review. The arrears remained unsettled at the close of the year. \u2022 Settlement of arrears amounting to UGX.1,621,318,592 outstanding from prior year (2017/18) were undertaken without allocated budget. \u2022 Out of 1736 cases, only 63 (3.6%) were fully investigated and disposed off during the year translated in underperformance of 96.4%. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, no quarterly reviews undertaken, no performance improvement plans prepared, non-submission of reports on Performance Agreements, Performance Appraisals, Performance Improvement Plans to MoPS and delayed handling of disciplinary cases.                                                                                                                                                                                                                                                                                                                                                                                                                         |\n|---:|-----:|:-----------------------------------------------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    5 | Uganda Registrations Services Bureau (URSB) \u2013 OPERATIONS Opinion Unqualified | \u2022 The URSB -Operations remained with unspent balance of UGX.953,278,449 representing an absorption level of 96.4%. \u2022 I reviewed the 26 outputs with a total budget of UGX.26,530,312,307 implemented by the entity representing 100% of the total budget and noted that 6 (23.1%) of the total outputs were not quantified to enable measurement of performance. Further, of the 20 quantified outputs assessed, 9 outputs representing 34.6% were fully implemented; 2 outputs representing 7.7% was partially implemented while 2 outputs representing 7.7% was not implemented at all while 7 outputs representing 27% were implemented on non-key deliverables. \u2022 Domestic arrears decreased by 66.5% from UGX.1,941,423,697 in the previous year to UGX.650,085,882 in the year under review. Payables, worth UGX.479,457,486 were incurred without Parliamentary approval. \u2022 A budget provision of only UGX.174,520,348 was made towards the settlement of domestic arrears reported as UGX.1,941,423,697 as at the close of the prior year. \u2022 URSB has done much to ensure that the staff performance management programmes are implemented. However, the entity does not have a substantive reward and sanctions committee in place. \u2022 Out of total number of 332 staff required, only 149 positions (45%) had been filled leaving a balance of 183 positions (55%) vacant. |\n|  1 |    6 | Uganda Registration Services Bureau (URSB) \u2013 LIQUIDATION Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX.552,004,536 representing 24%. Further, the entity remained with an unspent balance of UGX.714,656,131 representing an absorption level of 59%. \u2022 I reviewed 9 outputs worth UGX.2,284,200,400 representing 100% of the total budget and noted that 6 outputs representing 67% of the total outputs were not quantified to enable measurement of performance. Furthermore, of the 3 quantified outputs assessed, no output was fully implemented, 1 output representing 33% was partially implemented while 2 outputs representing 67% were not implemented at all. \u2022 URSB reported receivables amounting to UGX.6,252,764,629 brought forward from 2016/17 financial year and their recoveries appear remote.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |", "metadata": {"page": 139, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                                             | SUMMARY OF KEY FINDINGS \u2022 Domestic arrears decreased by 58% from UGX UGX. 3,910,443,177 in the previous year to UGX.1,650,152,463 in the year under review. The arrears remained unsettled at the close of the year. \u2022 Settlement of arrears amounting to UGX.1,621,318,592 outstanding from prior year (2017/18) were undertaken without allocated budget. \u2022 Out of 1736 cases, only 63 (3.6%) were fully investigated and disposed off during the year translated in underperformance of 96.4%. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, no quarterly reviews undertaken, no performance improvement plans prepared, non-submission of reports on Performance Agreements, Performance Appraisals, Performance Improvement Plans to MoPS and delayed handling of disciplinary cases.   |\n|---:|-----:|:------------------------------------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    7 | Directorate of Citizenship and Immigration Control (DCIC) Opinion Unqualified | \u2022 DCIC did not budget for all revenue sources although the entity collected 116% of the target. Management regretted the omission. \u2022 DCIC had a shortfall in releases amounting to UGX.1,432,847,759 representing 1.3%. Further, the entity remained with unspent balance of UGX.5,516,448,137 representing an absorption level of 94.54%. \u2022 I sampled 160 outputs worth UGX.107.98bn representing 100% of the total budget and noted that 59 (36.9%) of the total outputs were not quantified to enable measurement of performance. Further, of the 101 quantified outputs/activities assessed, 62 outputs/activities representing 61% were fully implemented; 20 output/activity representing 20% was partially implemented while 19 output/activity representing 19% was not implemented at all.                                                                                                                                                           |", "metadata": {"page": 139, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                          | SUMMARY OF KEY FINDINGS \u2022 Funds amounting to UGX151,644,173 were irregularly diverted and spent on other activities without seeking the necessary approvals. \u2022 Domestic arrears increased (by 14.9% from UGX. 8.858bn in the previous year to UGX. 10.182bn in the year under review. The arrears remained unsettled at the close of the year. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, no quarterly reviews undertaken, no performance improvement plans prepared, non-submission of reports on Performance Agreements, Performance Appraisals, Performance Improvement Plans to MoPS and lack of mechanism to monitor staff attendance. \u2022 DCIC owns several parcels situated in Ntoroko, Afogi, Oraba, Ngomoromo and Sabagoro which are not surveyed, and thus risk being encroached on by squatters. DCIC land in areas such as Opot pot, Kizinga and Mpondwe is surveyed but not titled. \u2022 Out of 673 approved staff positions, only 562 positions are filled leaving 111 positions vacant representing 16% vacancy rate. A number of officers are in acting position. \u2022 DCIC approved Organization structure lacks critical functions such as the Human resource management and development function, Finance and Administration function, Internal Audit function, and departments of ICT and Fleet management which support the functions of the Office of the Director. \u2022 A contract signed in Euros by DCIC lacked a waiver from the Minister to enter into a foreign currency designated contract. \u2022 There is no provision for payment of withholding tax in the above contract. \u2022 UGX.647,638,049, was incurred as incidental charges by Government instead of the company and are therefore considered nugatory. \u2022 UGX.197,520,700 were not adequately supported and are therefore recoverable. \u2022 3 IT systems to manage the immigration function (entry and exit of migrants) were not interconnected to enable seamless sharing of information. This may result into revenue leakages and entry of illegal immigrants. \u2022 Despite having a number of ICT systems, DCIC is affected by lack of an IT management policy, designated IT Department, shortage of staff with technical IT skills, the use of several standalone/non-integrated databases, and the outsourcing of critical IT management functions such as the management of the IT databases holding immigration information.   |\n|---:|-----:|:-------------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    8 | Uganda Prisons Service Opinion Unqualified | \u2022 Uganda Prison Service under collected Non-Tax Revenue by UGX.10.977bn. Out of the budgeted revenue of UGX.26,860bn, only UGX.15.882bn, was collected representing the performance of only 59.1% of the target. \u2022 There was a shortfall in releases amounting to UGX. 24.468bn representing 9.4%. Further, the entity remained with an unspent balance of UGX. 64.151bn representing an absorption level of 99.9%. \u2022 I assessed 104 outputs with a total budget of UGX. 261.613bn and noted that 18 (17.3%) of the total outputs were not quantified to enable measurement of performance. Further, of the 86 quantified outputs/activities assessed, 57 outputs/activities representing 66% were fully implemented; 26 outputs/activities representing 30% were partially implemented while 3 outputs/activities representing 4% were not implemented at all. \u2022 Domestic arrears decreased by UGX.10.261bn from UGX. 76.889bn in the previous year to UGX. 66.627bn in the year under review. The arrears remained unsettled at the close of the year. \u2022 Settlement of arrears amounting to UGX.46.922bn outstanding from the prior year (2017/18) were undertaken outside the allocated budget. \u2022 UPS did not budget for court awards amounting to UGX.99,000,000 whose judgements were made in the FY 2017/18. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, no performance plans prepared, no performance appraisals completed, no quarterly performance reviews undertaken, no performance improvement plans                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |", "metadata": {"page": 140, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                                    | SUMMARY OF KEY FINDINGS prepared, no mechanism for monitoring staff attendance, non-submission of reports on absenteeism, no clear timelines for conclusion of disciplinary cases, no clear and independent rewards and sanctions committee and non-submission of reports on discipline to ministry of public service. \u2022 A number of service delivery gaps were noted such as overcrowding in prisons stations, poor sanitation in stations using the bucket system in stations with uniports and overstay on remand. \u2022 A number of weaknesses in management of Prisons land were noted including failure survey and title all prison land, disputes regarding ownership of Prison land, as well as land encroachment. \u2022 Uganda Prisons has been implementing a Human Resources Management Information system since FY2016/17. However, it is noted that todate the upload of staff information and records is yet to be completed. Also the majority of systems users are unable to use the system because user-roles have not yet been assigned. In addition, a number of critical modules such as document storage that support the upload of attachments and documents, timesheet/attendance management, performance management, discipline and transfers are not yet operational.   |\n|---:|-----:|:---------------------------------------------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    9 | Centres for Disease Control and Prevention (CDC) Opinion Unqualified | \u2022 There was inaccurate financial reporting in expenditure recorded in the Accounting system and expenditure reported in the quarterly financial reports. \u2022 I noted overall budget performance of 81% for the eighteen months. \u2022 I noted late submission of quarterly reports apart from the first quarter. \u2022 Follow up of prior year audit matters indicted that issues such as ineligible costs on VAT returns, inaccurate financial reporting, late submission of reports, realized foreign exchange was partially implemented.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |", "metadata": {"page": 141, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                                             | SUMMARY OF KEY FINDINGS prepared, no mechanism for monitoring staff attendance, non-submission of reports on absenteeism, no clear timelines for conclusion of disciplinary cases, no clear and independent rewards and sanctions committee and non-submission of reports on discipline to ministry of public service. \u2022 A number of service delivery gaps were noted such as overcrowding in prisons stations, poor sanitation in stations using the bucket system in stations with uniports and overstay on remand. \u2022 A number of weaknesses in management of Prisons land were noted including failure survey and title all prison land, disputes regarding ownership of Prison land, as well as land encroachment. \u2022 Uganda Prisons has been implementing a Human Resources Management Information system since FY2016/17. However, it is noted that todate the upload of staff information and records is yet to be completed. Also the majority of systems users are unable to use the system because user-roles have not yet been assigned. In addition, a number of critical modules such as document storage that support the upload of attachments and documents, timesheet/attendance management, performance management, discipline and transfers are not yet operational.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |\n|---:|-----:|:------------------------------------------------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   10 | National Identification and Registration Authority (NIRA) Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX.8.4 billion representing 15.8%. Further, the entity remained with an unspent balance of UGX.0.75 billion representing an absorption level of 98.3%. \u2022 I reviewed 54 outputs worth UGX.53 billion, representing 100% of the total budget and noted that 15 (27.8%) of the total outputs were not quantified to enable measurement of performance. Further, of the 39 quantified outputs/activities assessed, 23 outputs/activities representing 59% were fully implemented; 11 outputs/activities representing 28% were partially implemented while 5 outputs/activities representing 13% were not implemented at all. \u2022 Funds amounting to UGX.1.55 billion were irregularly diverted and spent on other activities without seeking the necessary approvals. \u2022 Domestic arrears increased by 103% from UGX.1.43 billion in the previous year to UGX.2.92 billion in the year under review. The arrears remained unsettled at the close of the year. \u2022 Settlement of arrears amounting to UGX.1.43 billion outstanding from the prior year (2017/18) was undertaken without an allocated budget. \u2022 Shortcomings were noted in the implementation of the provisions in the NIRA Human Resources Policy Manual and policy on staff performance management. The gaps identified include failure to develop performance plans for all staff, delays in completion of staff performance appraisals, failure to properly document staff performance improvement plans, failure to consolidate and report information on staff attendance and failure to report various aspects of staff performance management to the board in a timely manner. \u2022 NIRA paid various suppliers without recovering with or remitting WHT amounting to UGX.100,400,801. \u2022 The process of transition from a project under DCIC to NIRA is not yet complete due to delays in registering and valuing assets transferred during the transition, failure to regularise the appointment of project staff, and the failure to settle outstanding liabilities incurred under the project. \u2022 NIRA has a significant backlog of over 600,000 applications yet to be processed, with some applications taking as long as six months before processing. |", "metadata": {"page": 141, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                     | SUMMARY OF KEY FINDINGS \u2022 Processing time for a single application between application and printing of IT is on average six months (180 days), which is higher than the 60 days provided for under the registration of persons regulations 2015. \u2022 There has been slow progress in registering all citizens. Only 15 million Ugandans have been issued with national IDs out of the national population of over 40 million citizens. \u2022 The entity is faced with significant IT challenges. For example, NIRA does not have an approved IT continuity or disaster recovery plan, or disaster recovery site, has not documented procedures to be followed in case of emergencies regarding the IT , has no clear maintenance guidelines for IT equipment and does not have a risk management strategy for IT.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |\n|---:|-----:|:------------------------------------------------------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   11 | Uganda Law Reform Commission (ULRC) Opinion Qualified | \u2022 ULRC had a shortfall in releases amounting to UGX. 1,500,000,000 representing 10%. Further, the entity remained with unspent balance of UGX. 3,716,923,811 representing an absorption level of 72%. \u2022 I sampled 24 outputs worth UGX.13.9 billion representing 93.8% of the total budget and noted that 18 (75%) of the total outputs were not quantified to enable measurement of performance. Further, of the 6 quantified outputs/activities assessed, 1 output representing 16.7% was fully implemented; 2 outputs/activities representing 33.3% was partially implemented while 3 outputs/activities representing 50% were not implemented at all. \u2022 The Commission\u2019s annual performance reports were incorrect and inaccurate. Out of a total of 9 outputs analysed, the completion status reported for 6 outputs were inaccurate. \u2022 Funds amounting to UGX.59,603,199 were irregularly diverted and spent on other activities at code level without seeking the necessary approvals and UGX.1,103,837,000 was diverted from the programs on which it was budgeted and spent on other programs without seeking and obtaining the necessary approvals. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include partial completion of Performance appraisals and no quarterly reviews undertaken, no performance improvement plans prepared, non-submission of reports on Performance Appraisals and Quarterly Performance Review reports and Improvement Plans to MoPS. \u2022 The commission has an approved structure of 82 positions with 58 (71%) positions filled leaving a gap of 24 (29%) positions vacant. The critical vacant positions include; Accountant, Senior Legal Officer, Legal Officer, Senior Human Resource Officer among others. |", "metadata": {"page": 142, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                                        | SUMMARY OF KEY FINDINGS \u2022 Processing time for a single application between application and printing of IT is on average six months (180 days), which is higher than the 60 days provided for under the registration of persons regulations 2015. \u2022 There has been slow progress in registering all citizens. Only 15 million Ugandans have been issued with national IDs out of the national population of over 40 million citizens. \u2022 The entity is faced with significant IT challenges. For example, NIRA does not have an approved IT continuity or disaster recovery plan, or disaster recovery site, has not documented procedures to be followed in case of emergencies regarding the IT , has no clear maintenance guidelines for IT equipment and does not have a risk management strategy for IT.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |\n|---:|-----:|:-------------------------------------------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   12 | Office of the Director of Public Prosecutions (ODPP) Opinion Unqualified | \u2022 ODPP did not set target against which the NTR performance could be measured despite collecting UGX.12,350,000 during the financial year 2018/2019. \u2022 The entity remained with unspent balance of UGX.884,297,282 representing absorption level of 97.4%. \u2022 I reviewed the 19 outputs with a total budget of UGX.34,549,244,997 implemented by the entity during the financial year, representing 100% of the total budget and noted that 9 (47%) of the total outputs were not quantified to enable measurement of performance. Further, of the 10 quantified outputs/activities assessed, 4 outputs/activities representing 40% were fully implemented; 6 output/activity representing 60% was partially implemented. \u2022 Funds amounting to UGX.84,659,759 were irregularly diverted and spent on other activities without seeking the necessary approvals. \u2022 Domestic arrears decreased (by 54.4% from UGX. 332,526,489 in the previous year to UGX.151,366,693 in the year under review. The arrears remained unsettled at the close of the year. \u2022 Settlement of arrears amounting to UGX.21,999,632 outstanding from prior year (2017/18) were undertaken without allocated budget. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, no quarterly reviews undertaken, no performance improvement plans prepared, non-submission of reports on Performance Agreements, Performance Appraisals, |", "metadata": {"page": 142, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                | SUMMARY OF KEY FINDINGS Performance Improvement Plans to MoPS, delayed handling of disciplinary cases and expired client charter. \u2022 Out of total number of 1334 staff required, only 518 positions (39% of the approved structure) had been filled as at 30th June 2019 and 816 positions (61% of the approved structure) remained vacant.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |\n|---:|-----:|:-------------------------------------------------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   13 | Law Development Centre (LDC) Opinion Unqualified | \u2022 LDC budgeted to collect NTR of UGX.8.300bn but only UGX.7.820bn was collected. The entity did not remit UGX.0.427bn of the collected funds to the consolidated fund. \u2022 There was a shortfall in releases amounting to UGX.136,279,456 representing 0.8%. Further, the entity remained with unspent balance of UGX.64,234,414 representing absorption level of 99.6%. \u2022 LDC received off-budget financing from development partners to a tune of UGX.135,704,323 which was never paid into the consolidated fund as required by the law. \u2022 I reviewed 16 out-puts worth UGX.16.8bn representing 100% of the total budget and noted that 1 (6%) of the total outputs were not quantified to enable measurement of performance. Further, of the 15 quantified outputs/activities assessed, 10 outputs/activities representing 67% were fully implemented; 4 output/activity representing 27% were partially implemented while 1 output/activity representing 7% was not implemented at all. \u2022 Funds amounting to UGX.141,466,716 were irregularly diverted and spent on other activities without seeking the necessary approvals. \u2022 Domestic arrears decreased (by 31%) from UGX.1,295,479,416 in the previous year to UGX. 893,498,165 in the year under review. The arrears remained unsettled at the close of the year. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Appraisals on time, no quarterly reviews undertaken, non-submission of Performance Appraisals reports to MoPS, lack of mechanism to monitor staff attendance and a client charter without a period limit to enable review of its relevance. |", "metadata": {"page": 143, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                                            | SUMMARY OF KEY FINDINGS Performance Improvement Plans to MoPS, delayed handling of disciplinary cases and expired client charter. \u2022 Out of total number of 1334 staff required, only 518 positions (39% of the approved structure) had been filled as at 30th June 2019 and 816 positions (61% of the approved structure) remained vacant.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |\n|---:|-----:|:-----------------------------------------------------------------------------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   14 | Judicial Service Commission (JSC) Opinion Unqualified                        | \u2022 The entity remained with an unspent balance of UGX. 29,183,427 representing an absorption level of 99.7%. \u2022 I reviewed 12 planned outputs with a budget of UGX.10.3bn, representing 100% of the total budget and noted that 3 outputs (25%) of the total outputs were not quantified to enable measurement of performance. Further, from the 9 quantified outputs assessed, 6 outputs representing 66.7% were fully implemented and 3 output representing 33.3% was partially implemented. \u2022 A sum of UGX.88,191,239 was irregularly diverted and spent on other activities without seeking the necessary approvals. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, lack of performance improvement plans and Performance Appraisals. \u2022 JSC had an approved structure of 115 staff out of which only 92 positions (80%) was filled leaving a balance of 23 positions (20%). |\n|  1 |   15 | Directorate of Government Analytical Laboratories (DGAL) Opinion Unqualified | \u2022 DGAL had shortfall in releases amounting to UGX.4,392,771,545 representing 19% shortfall. Further, the entity remained with unspent balance of UGX. 433,975,535 representing an absorption level of 98%. \u2022 I sampled 71 outputs worth UGX. 23.1billion representing 100% of the total budget and noted that 39(54.9%) of the total outputs were not quantified to enable measurement of performance. Further, of the 32 quantified outputs/activities assessed, 21 outputs/activities representing 66.0% were fully implemented; 6 (six) outputs/activities representing 19% were partially implemented while 5 (five) outputs/activities representing 16% were not implemented at all. \u2022 Funds amounting to UGX.68,450,611 were irregularly diverted and spent on other activities without seeking the necessary approvals.                                                                                                                                                                                                                |", "metadata": {"page": 143, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                      | SUMMARY OF KEY FINDINGS \u2022 During the year, I noted that DGAL analyzed 87.3% or 2247 cases out of 2573 applications received. The backlog cases yet to be investigated, which stands at 3,492 has reduced by 37% from the previous year. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance plans, no quarterly reviews undertaken, no performance improvement plans prepared, non-submission of reports on Performance Agreements, Performance Appraisals, Performance Improvement Plans to MoPS, Absenteeism. \u2022 DGAL structure provides for 124 positions out of which 58 are filled resulting in a shortfall of 66 (representing 53% of the establishment). Key positions of Commissioner, Assistant Commissioner, Principal and Senior Government Analysists were vacant at the year end.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |\n|---:|-----:|:-------------------------------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   16 | Ministry of Internal Affairs (MIA) Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX.0.964 billion representing 3.3%. Further, the entity remained with unspent balance of UGX.0.584 billion representing an absorption level of 98%. \u2022 I sampled 131 outputs worth UGX.22.6 billion representing 79% of the total budget and noted that 34 (26%) of the total outputs were not quantified to enable measurement of performance. Further, of the 97 quantified outputs/activities assessed, 63 outputs/activities representing 65% were fully implemented; 28 outputs/activities representing 29% were partially implemented while 6 outputs/activities representing 6% were not implemented at all. \u2022 A sum of UGX.219,380,189 paid out as honoraria and retainer to members of the police council was inappropriately budgeted for and charged under code 221006 for commissions and related charges. \u2022 The Ministry made payments of UGX.375,691,638 into staff personal accounts for undertaking various activities and in some instances to pay suppliers contrary to the provisions in the Treasury Accounting Instructions. \u2022 The Ministry procured stationery items and motor-vehicle repairs and services and other related supplies from different suppliers worth UGX.539,289,212 without framework contracts. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements by some staff, no quarterly reviews undertaken, no performance improvement plans prepared by some staff, non-submission of reports on Performance Agreements, Performance Appraisals, and Performance Improvement Plans to MoPS. \u2022 311 positions out of which 120 are filled resulting in a shortfall of 191 (representing 61%). Audit noted that critical positions such as Assistant Commissioner Community Service, Procurement Officer, Principal Internal Auditor and a number of probation officers were vacant at the year-end. |\n|  1 |   17 | Amnesty Commission Opinion Unqualified                 | \u2022 Amnesty commission had a shortfall in releases amounting to UGX.738,741,155 representing 11%. \u2022 I sampled 24 out-puts worth UGX.6.6 billion representing 100% of the total budget and noted that 8 (33%) of the total outputs were not quantified to enable measurement of performance. Further, of the 16 quantified outputs/activities assessed, 10 outputs/activities representing 63% were fully implemented; 6 output/activity representing 37% was partially implemented.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |", "metadata": {"page": 144, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                       | SUMMARY OF KEY FINDINGS \u2022 During the year, I noted that DGAL analyzed 87.3% or 2247 cases out of 2573 applications received. The backlog cases yet to be investigated, which stands at 3,492 has reduced by 37% from the previous year. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance plans, no quarterly reviews undertaken, no performance improvement plans prepared, non-submission of reports on Performance Agreements, Performance Appraisals, Performance Improvement Plans to MoPS, Absenteeism. \u2022 DGAL structure provides for 124 positions out of which 58 are filled resulting in a shortfall of 66 (representing 53% of the establishment). Key positions of Commissioner, Assistant Commissioner, Principal and Senior Government Analysists were vacant at the year end.   |\n|---:|-----:|:--------------------------------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   18 | Justice, Law & Order Sector Project Opinion Unqualified | \u2022 Out of the budgeted revenue of UGX 110,115,668,626, only UGX. 93,185,801,198 was disbursed to the respective beneficiary institutions representing underperformance of 15.4%. \u2022 The Sector remained with an unspent balance of UGX. 27,371,501,905 representing an absorption level of 71.2%. \u2022 I reviewed 582 outputs worth UGX.101.45 billion, representing 99.1% of the available funds and noted that 26 outputs (4.46%) of the total outputs were not quantified to enable measurement of performance. Further, of the 556 quantified outputs/activities assessed, 298 outputs/activities representing 53.6% were fully implemented; 147 outputs/activities representing 26.44% were partially implemented, and 111 outputs/activities representing 19.96% were not implemented at all.                                                                                                                                                 |", "metadata": {"page": 144, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | Sn   | SECTOR AND ENTITY                          | SUMMARY OF KEY FINDINGS \u2022 Funds amounting to UGX. 120,000,000 were irregularly diverted by DCIC and spent on another activity without seeking the necessary approvals. \u2022 Payments amounting to UGX. 964,565,970 made to various beneficiaries for the execution of sector activities still lacked necessary support documents. \u2022 Uganda Prisons Services entered into multi-year contracts totaling to UGX. 24,126,064,939 without Parliamentary approval. Besides, the contracts may not have been included in the Medium Term Expenditure Framework.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |\n|---:|:-----|:-------------------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |      | PUBLIC ADMINISTRATIO N SECTOR              |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |\n|  1 | 1.0  | Uganda Embassy in Rome Opinion Unqualified | \u2022 Out of the budgeted NTR of UGX.672,371,000 for the year 2018/19, only UGX.131,992,133 was collected representing performance of only 19% of the target. \u2022 Domestic arrears of UGX.444,530,836 from the previous year remained unsettled at the close of the year. \u2022 Settlement of arrears amounting to UGX.206,862,019 from the prior year (2017/18) was undertaken without allocated budget. \u2022 The Embassy is involved in four court cases with a contingent liability of UGX.1,189,468,070. \u2022 Euros.5,336.81 (UGX.22,554,639) remained unaccounted for at the time of audit. \u2022 The Embassy lacks budgetary allocations for furniture and security at the Chancery and Official residence. \u2022 Euro.18,181.81 (UGX.76,840,693) in respect of Education Allowances was paid directly to beneficiaries instead of Education Institutions contrary to Public Service Standing Orders. \u2022 Euros.114,904.59 (UGX.485,614,374) was allegedly transferred to the Embassy in error over and above its 2nd quarter release of the financial year 2018/2019. The Mission subsequently remitted the funds to a Treasury Holding Account number 003300328000012 for Missions abroad but the funds were never acknowledged by the Ministry of Finance, Planning and Economic Development. \u2022 Euros.116,990.00 (UGX.494,427,818) was paid as rent during the year under without consultation and authorization from the Permanent Secretary Ministry of Foreign Affairs. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, no quarterly reviews undertaken, no performance improvement plans prepared, non-submission of reports on Performance Agreements, Performance Appraisals, Performance Improvement Plans to MoPS and lack of mechanism to monitor staff attendance. |", "metadata": {"page": 145, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                          | SUMMARY OF KEY FINDINGS \u2022 Funds amounting to UGX. 120,000,000 were irregularly diverted by DCIC and spent on another activity without seeking the necessary approvals. \u2022 Payments amounting to UGX. 964,565,970 made to various beneficiaries for the execution of sector activities still lacked necessary support documents. \u2022 Uganda Prisons Services entered into multi-year contracts totaling to UGX. 24,126,064,939 without Parliamentary approval. Besides, the contracts may not have been included in the Medium Term Expenditure Framework.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |\n|---:|-----:|:-------------------------------------------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    2 | Uganda Embassy in Riyadh Opinion Qualified | \u2022 Funds to a tune of UGX.305,007,954 that was misappropriated has been outstanding and has been kept in the Embassy records since 2012 despite Auditor General\u2019s recommendation to have it written off in line with PFMA. The figure distorts the Embassy\u2019s reporting mechanism. \u2022 The Embassy remained with unspent balance of UGX.0.044bn representing an absorption level of 99.8%. \u2022 Out of the 3 quantified outputs assessed, 1 output representing 33% was fully implemented while 2 outputs representing 67% were partially implemented. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements by 1 staff member, failure to develop performance plans, non- completion of performance appraisals, no quarterly reviews undertaken, non-completion of performance improvement plans, and non-submission of reports on Performance Agreements, Performance Appraisals and Performance Improvement Plans to MoPS. \u2022 The embassy paid UGX.64,869,991 in respect of educational allowances direct to its officials instead of their respective educational institutions or schools contrary to PSSO. |\n|  1 |    3 | Uganda Embassy in Berlin                   | \u2022 Funds to a tune of Euro.30,111.52 (approximately UGX.126,573,473) were diverted and charged wrong expenditure codes.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |", "metadata": {"page": 145, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY Opinion Unqualified           | SUMMARY OF KEY FINDINGS \u2022 Out of the warrants of UGX.5.187bn, UGX.5.102bn was spent by the Embassy resulting into unspent balance of UGX.0.084bn representing an absorption level of 98%. The Embassy planned to achieve its deliverables through the implementation of 9 outputs. I sampled all the outputs/activities and noted that out of the 9 quantified outputs/activities assessed, 5 outputs/activities representing 56% were fully implemented while 4 outputs/activities representing 44% were partially implemented. At end of the financial year, the Embassy had a sum of UGX. 80,830,255 on the expenditure account due to the consolidated fund. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. Some of the gaps identified include non- completion of Performance Agreements, all staff had not developed performance plans, non- completion of performance appraisals by 5 staff. \u2022 Contrary to Section (E - e) Paragraphs 19 and 20 of the PSSO, the embassy paid Euro.21,412.54 (approximately UGX.89,932,668) in respect of educational allowances direct to its officials instead of their respective educational institutions or schools.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |\n|---:|-----:|:------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    4 | Uganda Embassy in Abu Dhabi Opinion Unqualified | \u2022 Out of the budgeted NTR of UGX.60,000,000 for the year 2018/19, only UGX.48,153,854 was collected leaving a balance of UGX.11,846,146. The unrealized balance constituted 20% of the budgeted revenue. \u2022 UGX.22,239,757 in NTR collected during the year under review was not remitted to the Consolidated Fund contrary to the law. \u2022 Items worth UGX.3.399bn that were regarded as critical for the operations of the Embassy in achieving its mandate remain unfunded priorities. \u2022 UGX.11,127,880 reported in cash and cash equivalents as at 30th June, 2019. This amount was not repaid to the Consolidated Fund contrary to the law. \u2022 UGX.5,424,243 was used to settle part of outstanding domestic arrears during the year without a budget allocation. \u2022 Embassy established a rescue accommodation centre for Ugandans in distress and rescued 200 Ugandans during the year under review. The Embassy has been engaging the parents, the church in UAE and Ugandan Community to return the girls which appears unsustainable. \u2022 UGX.114,616,450 in respect of Education Allowances was paid direct to its officials instead of their respective educational institutions or schools contrary to Public Service Standing Orders. \u2022 UGX.1,740,945,600 was as rent during the year without consultation and authorisation of the Responsible Permanent Secretary. \u2022 11 local staff were appointed without following the guidelines for appointment of local staff in Missions. \u2022 The Mission lacks one Foreign Service officer grade one, one foreign service officer grade IV and a personal secretary. \u2022 Shortcomings were noted in the implementation of the provisions in the Circular Standing Instructions on staff performance management initiatives. The gaps identified include non- completion of Performance Agreements, failure to develop performance plans, non-completion of performance appraisals, no quarterly reviews undertaken, non-completion of performance improvement plans, and non-submission of reports on Performance Agreements, Performance Appraisals and Performance Improvement Plans to MoPS. |", "metadata": {"page": 146, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY Opinion Unqualified         | SUMMARY OF KEY FINDINGS \u2022 Out of the warrants of UGX.5.187bn, UGX.5.102bn was spent by the Embassy resulting into unspent balance of UGX.0.084bn representing an absorption level of 98%. The Embassy planned to achieve its deliverables through the implementation of 9 outputs. I sampled all the outputs/activities and noted that out of the 9 quantified outputs/activities assessed, 5 outputs/activities representing 56% were fully implemented while 4 outputs/activities representing 44% were partially implemented. At end of the financial year, the Embassy had a sum of UGX. 80,830,255 on the expenditure account due to the consolidated fund. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. Some of the gaps identified include non- completion of Performance Agreements, all staff had not developed performance plans, non- completion of performance appraisals by 5 staff. \u2022 Contrary to Section (E - e) Paragraphs 19 and 20 of the PSSO, the embassy paid Euro.21,412.54 (approximately UGX.89,932,668) in respect of educational allowances direct to its officials instead of their respective educational institutions or schools.   |\n|---:|-----:|:----------------------------------------------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    5 | Uganda Mission in Algiers Opinion Unqualified | \u2022 The Embassy did not budget to collect revenue during the financial year 2018/19 despite collecting UGX.10,657,356 during the year. \u2022 Out of the warrants of UGX3.517bn, UGX.3,502bn was spent by the embassy resulting in an unspent balance of UGX.14,562,771 representing an absorption level of 99.6 %. \u2022 I sampled 3 out-puts worth UGX.3.517bn representing 100% of the total budget and noted that 1 (33%) of the total outputs were not quantified to enable measurement of performance. Further, of the 2 quantified outputs/activities assessed, 2 output/activity representing 100% was partially implemented.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |", "metadata": {"page": 146, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                         | SUMMARY OF KEY FINDINGS \u2022 The embassy paid UGX.81,583,745 in respect of educational allowances direct to its officials instead of their respective educational institutions or schools contrary to PSSO. \u2022 Shortcomings were noted in the implementation of the provisions in the Circular Standing Instructions on staff performance management initiatives. The gaps identified include non- completion of Performance Agreements, failure to develop performance plans, non-completion of performance appraisals, no quarterly reviews undertaken, non-completion of performance improvement plans, and non-submission of reports on Performance Agreements, Performance Appraisals and Performance Improvement Plans to MoPS.                                                                                                                                                                                                                                                        |\n|---:|-----:|:------------------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    6 | Uganda Embassy in Cairo Opinion Qualified | \u2022 The Embassy had domestic arrears of UGX.160,886,215 from the previous year of which UGX.81,383,976 was paid leaving a balance of UGX.79,022,891. \u2022 The outstanding domestic arrears presented lacked supporting documentation. \u2022 The Embassy remained with unspent balance of UGX.125,336,976 representing an absorption level of 98.2%. \u2022 Inspection of assets owned by the embassy revealed that some are in poor condition and are in need of urgent renovation and/or replacement. \u2022 The Mission was operating without a charter to guide its operations. \u2022 Shortcomings were noted in the implementation of the provisions in the Circular Standing Instructions on staff performance management initiatives. The gaps identifies included: non completion of performance agreements, failure to develop performance plans, failure to conduct staff appraisals, lack of quarterly performance reviews and failure to submit reports on staff performance management initiatives. |", "metadata": {"page": 147, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                    | SUMMARY OF KEY FINDINGS \u2022 The embassy paid UGX.81,583,745 in respect of educational allowances direct to its officials instead of their respective educational institutions or schools contrary to PSSO. \u2022 Shortcomings were noted in the implementation of the provisions in the Circular Standing Instructions on staff performance management initiatives. The gaps identified include non- completion of Performance Agreements, failure to develop performance plans, non-completion of performance appraisals, no quarterly reviews undertaken, non-completion of performance improvement plans, and non-submission of reports on Performance Agreements, Performance Appraisals and Performance Improvement Plans to MoPS.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |\n|---:|-----:|:-----------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    7 | Uganda Embassy in Brussels Opinion Unqualified       | \u2022 Out of the warrants of UGX.12.803bn, UGX.12.363bn was spent by the Embassy resulting into unspent balance of UGX.0.440bn representing an absorption level of 96%. \u2022 Out of the 17 quantified outputs/activities assessed, 8 outputs/activities representing 47% were fully implemented while 9 outputs/activities representing 53% were partially implemented. \u2022 During the period under review, a sum of Euro.1,643,904.53 was released MoFPED to undertake consultancy services and renovation of the Uganda Chancery building. However, at the time of inspection, construction works had not started. \u2022 Payables amounting to UGX.36,954,243 were disclosed. Included in this figure is an amount of UGX.14,791,840 that has been outstanding for a long period of time. \u2022 A loss of UGX.23,138,762 relating to visa stickers has been outstanding and has been kept in the Embassy records since 2010/2011 despite Auditor General\u2019s recommendation to have this loss written off in line with PFMA. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. Some of the gaps identified include non- completion of Performance Agreements, failure to develop performance plans, non-completion of performance appraisals, and non-submission of reports on Performance Agreements, Performance Appraisals and Performance Improvement Plans to MoPS. \u2022 Contrary to Section (E - e) Paragraphs 19 and 20 of the PSSO, the embassy paid Euro.22,011.56 (approximately UGX.93,020,852) in respect of educational allowances direct to its officials instead of their respective educational institutions or schools. \u2022 The Embassy has 3 old vehicles that have been running for a period of over 10 years and have reached zero value and are costing the Embassy an average Euro.9,000 per annum on repairs and maintenance. Euro.3,206.44 was paid as insurance to cover these which is not in line with vehicle maintenance standards Belgium and is costly. |\n|  1 |    8 | Uganda High Commission New Delhi Opinion Unqualified | \u2022 Domestic arrears increased by 16% from UGX491,339,828 in the previous year to UGX. 585,531,516 in the year under review. The arrears remained unsettled at the close of the year. \u2022 Settlement of the arrears amounting to UGX.184,886,497 outstanding from prior year (2017/18) were undertaken without allocated budget. \u2022 The entity remained with unspent balance of UGX. 255,841,776 representing an absorption level of 95%.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |", "metadata": {"page": 147, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                            | SUMMARY OF KEY FINDINGS \u2022 UGX. 24,198,324 in NTR collected during the year under review was not remitted to the Consolidated Fund contrary to the law. \u2022 Shortcomings were noted in the implementation of the provisions in the Circular Standing Instructions on staff performance management initiatives. The gaps identified include non- completion of Performance Agreements, failure to develop performance plans, non-completion of performance appraisals, no quarterly reviews undertaken, non-completion of performance improvement plans, and non-submission of reports on Performance Agreements, Performance Appraisals and Performance Improvement Plans to MoPS.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |\n|---:|-----:|:---------------------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    9 | Uganda Embassy in Moscow Opinion Unqualified | \u2022 Out of the projected revenue of UGX.263,570,000 for the year 2018/19, only UGX.58,492,096 was collected representing a performance of 22%% of the target. \u2022 Domestic arrears decreased (by 47%) from UGX.246,010,870 in the previous year to UGX.127,990,675 in the year under review. The arrears remained unsettled at the close of the year. \u2022 Settlement of arrears amounting to UGX.118,453,209 outstanding from prior year (2017/18) were undertaken without allocated budget. \u2022 The Head of Mission did not presented credentials to 5 countries (Georgia, Ukraine, Kazakhstan, Mongolia and Uzbekistan) due to budgetary constraints and therefore cannot participate in the promotion of trade, tourism and investment. \u2022 Shortcomings were noted in the implementation of the provisions in the Circular Standing Instructions on staff performance management initiatives. The gaps identifies included: staff did not develop performance plans, performance appraisals, quarterly performance reviews and the Embassy lacks a charter. Besides, the respective reports were not submitted to MOPS contrary to the requirement.                                                                                          |\n|  1 |   10 | Uganda Embassy in Geneva Opinion Unqualified | \u2022 The mission received all budgeted funds amounting to UGX.7.608bn representing 100%. Further, the entity overspent its budget by UGX.7,582,229. \u2022 I sampled 16 out-puts worth UGX.7.216bn representing 95% of the total budget and noted that 1 (6%) output was not quantified to enable measurement of performance. Further, of the 5 quantified outputs/activities assessed, 2 outputs/activities representing 40% were fully implemented and 3 outputs/activities representing 60% were partially implemented. \u2022 Funds amounting to UGX.47,268,000 were irregularly diverted and spent on other activities without seeking the necessary approvals. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, no quarterly reviews undertaken, non-completion of performance plans and appraisals and non-submission of reports on Performance Agreements, Performance Appraisals, Performance Improvement Plans to MoPS. \u2022 I noted that management had not taken action on the previous year\u2019s recommendations from the annual Board of Survey to dispose of some equipment. |", "metadata": {"page": 148, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                           | SUMMARY OF KEY FINDINGS \u2022 UGX. 24,198,324 in NTR collected during the year under review was not remitted to the Consolidated Fund contrary to the law. \u2022 Shortcomings were noted in the implementation of the provisions in the Circular Standing Instructions on staff performance management initiatives. The gaps identified include non- completion of Performance Agreements, failure to develop performance plans, non-completion of performance appraisals, no quarterly reviews undertaken, non-completion of performance improvement plans, and non-submission of reports on Performance Agreements, Performance Appraisals and Performance Improvement Plans to MoPS.                                                                                                                                                                                                                                                                                                       |\n|---:|-----:|:--------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   11 | Uganda Embassy in Paris Opinion Unqualified | \u2022 UGX.447,314,902 NTR collections including balance brought forward from previous year had not been remitted to MOFPED at the time of inspection in September. \u2022 The mission received all budgeted funds amounting to UGX.6.35bn representing 100%. Further, the entity remained with unspent balance of UGX.0.065bn representing an absorption level of 99%. \u2022 I sampled 12 out-puts worth UGX.5.666bn representing 89% of the total budget and noted that 5 (42%) output were not quantified to enable measurement of performance. Further, of the 7 quantified outputs/activities assessed, 3 outputs/activities representing 43% were fully implemented and 1 output/activity representing 14% was partially implemented while 3 outputs/activities representing 43% were not implemented at all. \u2022 Domestic arrears decreased by 29% from UGX.13,381,739 in the previous year to UGX.9,553,986 in the year under review. The arrears remained unsettled at the close of the year |", "metadata": {"page": 148, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                | SUMMARY OF KEY FINDINGS \u2022 UGX.60,590,634 was paid during the year as domestic arrears and yet these were not disclosed in the previous audit year and no budget provision for the same had been availed. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, no quarterly reviews undertaken, non-completion of performance plans and appraisals and non-submission of reports on Performance Agreements, Performance Appraisals, Performance Improvement Plans to MoPS. \u2022 I noted that management had not taken action on the previous year\u2019s recommendations from the annual Board of Survey to dispose of some equipment.                                                                                                                                                                                                                    |\n|---:|-----:|:-------------------------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   12 | Uganda Mission in Mombasa Opinion Unqualified    | \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non- completion/prepared of Performance Agreements, quarterly reviews, performance improvement plans, non-submission of reports on Performance Agreements, Performance Appraisals and Performance Improvement Plans to MoPS. \u2022 I noted that the Mission has not had an approved Charter since 2016.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |\n|  1 |   13 | Guangzhou Consulate in China Opinion Unqualified | \u2022 UGX.1,216,126,611 reported as Cash and Cash equivalents at the end of the financial year were not transferred to the Consolidated Fund contrary to the law. \u2022 The Consulate received UGX.4,849,125,817 but spent UGX.4,319,750,750 resulting into under absorption of UGX.529,375,067 representing 89% hence affecting planned activities. \u2022 The Consulate\u2019s approved work plans and budgets revealed that a number of the planned activities were not implemented such as purchase of utility van, holding of investment conferences, and construction of chancery. \u2022 Shortcomings were noted in the implementation of the provisions in the Circular Standing Instructions on staff performance management initiatives. The gaps identifies included: non- completion of performance agreements, lack of performance plans and limited appraisals conducted. \u2022 UGX.87,817,726 was paid to various staff as education allowance instead of paying directly to schools contrary to PSSO (E-e) (12 & 19). |", "metadata": {"page": 149, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                  | SUMMARY OF KEY FINDINGS \u2022 UGX.60,590,634 was paid during the year as domestic arrears and yet these were not disclosed in the previous audit year and no budget provision for the same had been availed. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, no quarterly reviews undertaken, non-completion of performance plans and appraisals and non-submission of reports on Performance Agreements, Performance Appraisals, Performance Improvement Plans to MoPS. \u2022 I noted that management had not taken action on the previous year\u2019s recommendations from the annual Board of Survey to dispose of some equipment.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |\n|---:|-----:|:---------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   14 | Uganda Embassy in China, Beijing Opinion Qualified | \u2022 Revenue amounting to UGX.0.654Bn was reported as funds utilised at source whose permission of utilisation has never been obtained from the Accountant General. \u2022 UGX.33,957,114 reported as outstanding advances have taken a long period without recovery from the concerned officials. I could not establish the details of this receivable and how long it has been outstanding. \u2022 UGX.209,401,265 (RMB.389,329) remained unaccounted for at the time of audit. \u2022 The Embassy received UGX.4.920Bn but spent UGX.4.834Bn resulting into under absorption of UGX.86,116,794 representing 99.7%. \u2022 Domestic arrears decreased by 83% from UGX.0.133Bn in the previous year to UGX.23,034,405 in the year under review. The arrears remained unsettled at the close of the year. \u2022 Settlement of arrears amounting to UGX.0.110Bn outstanding from prior year (2017/18) was undertaken without allocated budget. \u2022 Shortcomings were noted in the implementation of the provisions in the Circular Standing Instructions on staff performance management initiatives. The gaps identifies included: non completion of performance agreements, failure to develop performance plans, failure to conduct staff appraisals, lack of quarterly performance reviews and failure to submit reports on staff performance management initiatives. |\n|  1 |   15 | Uganda Embassy in Khartoum Opinion Unqualified     | \u2022 The financial statements of the Mission were submitted late in October instead of August. \u2022 Out of UGX.3,207,018,770 received, UGX.3,087,222,550 was expended resulting into under absorption of UGX.119,796,220 representing a 96.3% performance. \u2022 UGX.50,502,968 in NTR and UGX.106,318,863 in cash at the end of the year were not remitted to the Consolidated Fund contrary to the law.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |", "metadata": {"page": 149, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                   | SUMMARY OF KEY FINDINGS \u2022 UGX.84,600,000 in respect of Education Allowances was paid direct to its officials instead of their respective educational institutions or schools contrary to Public Service Standing Orders. \u2022 Shortcomings were noted in the implementation of the provisions in the Circular Standing Instructions on staff performance management initiatives. The gaps identified include non- completion of Performance Agreements, failure to develop performance plans, non-completion of performance appraisals, no quarterly reviews undertaken, non-completion of performance improvement plans, and non-submission of reports on Performance Agreements, Performance Appraisals and Performance Improvement Plans to MoPS.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |\n|---:|-----:|:----------------------------------------------------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   16 | Uganda Embassy in Teheran Opinion Unqualified       | \u2022 Teheran reported cash balances of UGX.126,137,744 comprised of UGX.99,027,755 as revenue account balance and UGX.27,109,989 as expenditure account balance at the year end. The amount was not transferred to the Consolidated Fund contrary to the law. \u2022 The Embassy received a total of UGX.3,548,004,447 out of which a total of UGX.3,538,742,619 was spent resulting into unspent balance of UGX.9,261,828. \u2022 UGX.99,027,755 was collected as NTR including balance brought forward from previous year but the funds were not remitted to Consolidated Fund contrary to the law. \u2022 USD.14,000.00 (UGX.52,640,000) was paid to various staff as Education Allowance instead of paying directly to schools contrary to the Public Service Standing Orders. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, no quarterly reviews undertaken, no performance improvement plans prepared, non-submission of reports on Performance Agreements, Performance Appraisals, Performance Improvement Plans to MoPS and lack of mechanism to monitor staff attendance. |\n|  1 |   17 | Uganda Embassy in DRC, Kinshasa Opinion Unqualified | \u2022 Unspent balance of UGX.28,583,436 on the expenditure account and NTR total collections totaling UGX.10,148,481 were not transferred to the Consolidated Fund contrary to the law. \u2022 USD.15,000.00 (equivalent to UGX.56,400,000) was paid to various staff as education allowance instead of paying directly to schools in violation of the Public Service Standing Orders. \u2022 The mission paid out rent amounting to US$.51,000 for a period of six months at this rate during the year without authorization from the Permanent Secretary, MoFA. \u2022 Shortcomings were noted in the implementation of the provisions in the Circular Standing Instructions on staff performance management initiatives. The gaps identifies included: 1 out of 2 senior management staff did not complete performance agreements, staff did not develop performance plans and 3 of the 5 staff did not conduct staff appraisals. Besides, the respective reports were not submitted to MOPS contrary to the requirement.                                                                                                                                                                                                                         |", "metadata": {"page": 150, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                        | SUMMARY OF KEY FINDINGS \u2022 UGX.84,600,000 in respect of Education Allowances was paid direct to its officials instead of their respective educational institutions or schools contrary to Public Service Standing Orders. \u2022 Shortcomings were noted in the implementation of the provisions in the Circular Standing Instructions on staff performance management initiatives. The gaps identified include non- completion of Performance Agreements, failure to develop performance plans, non-completion of performance appraisals, no quarterly reviews undertaken, non-completion of performance improvement plans, and non-submission of reports on Performance Agreements, Performance Appraisals and Performance Improvement Plans to MoPS.                                                                                                                                                                                                                                                                                                                                                                                                                                               |\n|---:|-----:|:-----------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   18 | Uganda Embassy in Juba Opinion Qualified | \u2022 A sum of UGX.327,572,944 claimed to have been remitted to the Bank of Uganda has been in transit for more than one financial year and has not been received by Bank of Uganda. \u2022 An adjustment of UGX.1,779,216 made in to cash and cash equivalents was not supported by a Journal Voucher (JV). \u2022 I noted that out of the budgeted revenue of UGX.485,660,000, UGX.648,823,885 was collected representing over-performance of 33.6% of the target because of the country\u2019s improved environment. \u2022 NTR amounting to UGX.16,796,357 was not remitted to the consolidated fund contrary to the PFMA/R 2015. \u2022 UGX.3,799,366,063 meant for the construction of the Chancery has been lying idle on the Embassy project expenditure accounts since 2012. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non- completion/preparation of performance agreements, performance plans, appraisals, quarterly reviews, performance improvement plans and non-submission of reports on Performance Agreements, Performance Appraisals and Performance Improvement Plans to MoPS. |\n|  1 |   19 | Uganda Mission in Mogadishu              | \u2022 Shortcomings were noted in the implementation of the provisions in the Circular Standing Instructions on staff performance management initiatives. The gaps identified include: Staff did                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |", "metadata": {"page": 150, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY Opinion Unqualified            | SUMMARY OF KEY FINDINGS not develop/prepare performance agreements, performance plans and appraisals. Besides, the respective reports were not submitted to MOPS contrary to the requirement. \u2022 A total of UGX.65,800,000 was paid to various staff as education allowance instead of paying directly to schools contrary to PSSO.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |\n|---:|-----:|:-------------------------------------------------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   20 | Uganda Embassy in Washington Opinion Unqualified | \u2022 I noted that, although the Mission received over 98% of its budgeted funds, many outputs were not achieved during the year. For example only 63,518 tourists out of the targeted 100,000 were received and only USD.1,530,640 of investment was attracted to Uganda out of the targeted USD.500m \u2022 When an officer is recalled, all the furniture, beddings and kitchen utensils previously used by the staff is removed from the rented house and either damaged or transferred to the Embassy stores where it eventually gets broken through wear and tear. The costs incurred for transport and destruction are borne by the Mission. In addition, the Mission then procures new furnishings for the incoming staff. This is wasteful. \u2022 Contrary to procurement regulations, I noted that the Embassy undertook procurements, throughout the year, without a procurement plan. This is an indication of laxity on the part of management. Moreover no procurement reports were being prepared and submitted to PPDA as required by the procurement regulations. |", "metadata": {"page": 151, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY Opinion Unqualified             | SUMMARY OF KEY FINDINGS not develop/prepare performance agreements, performance plans and appraisals. Besides, the respective reports were not submitted to MOPS contrary to the requirement. \u2022 A total of UGX.65,800,000 was paid to various staff as education allowance instead of paying directly to schools contrary to PSSO.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |\n|---:|-----:|:--------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   21 | Uganda Embassy in Addis Ababa Opinion Unqualified | \u2022 Cash balances were overstated by UGX.234,479,182 due to balances carried forward from the previous years that remained unaccounted for. \u2022 UGX.344,691,717 was spent over and above the mission approved budget mainly on employee costs and on goods and services. \u2022 I noted that some of the planned activities were implemented but with borrowed funds while other activities were not implemented at all despite Government releasing all the funds for the planned outputs. \u2022 Receivables of UGX.26,719,027 and UGX.2,179,893 paid to one Micheal Abooki Karugaba and consular services extended to State house respectively remained outstanding for more than two years. \u2022 UGX.350,957,796 was spent at source contrary Section 29(2)(a) of the Public Finance Management Act, 2015. \u2022 The mission had unspent balances of USD$.3,818.9 equivalent to UGX.14,549,206 that was not remitted back to the consolidated fund. \u2022 I noted shortcomings in the management of assets such as failure to dispose off household items in the chancery stores that would fetched some revenue, inadequate security at both the Chancery and the Official Residence and failure to renovate official residence especially the roof \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, no quarterly reviews undertaken, no performance improvement plans prepared, non-submission of reports on Performance Agreements, Performance Appraisals and Performance Improvement Plans to MoPS. |", "metadata": {"page": 151, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY Opinion Unqualified            | SUMMARY OF KEY FINDINGS not develop/prepare performance agreements, performance plans and appraisals. Besides, the respective reports were not submitted to MOPS contrary to the requirement. \u2022 A total of UGX.65,800,000 was paid to various staff as education allowance instead of paying directly to schools contrary to PSSO.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |\n|---:|-----:|:-------------------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   22 | Uganda Embassy in Copenhagen Opinion Unqualified | \u2022 For the financial year under review (2018/19), a total of UGX.4,830,223,161 was released against an approved budget of UGX.4,830,223,161. This indicates a budget performance of 100%. I however observed that although the Mission received all the budgeted funds, not all planned activities were fully implemented. \u2022 During the audit, I established that the Mission operated with a draft mission charter that guided the Mission activities during the year under review and that there was no strategic plan for the Mission. The continued implementation of activities in the absence of an approved strategic plan and mission charter may lead to implementation of activities that may not be aligned to the NDPII. \u2022 An inspection of the embassy buildings housing the Chancery and official residence revealed that both buildings were in a sorry state and in need of urgent renovation. The chancery building has developed major cracks internally and externally including the basement, thus posing a health risk to the lives of staff. Its plumbing and electrical systems have given way needing urgent |", "metadata": {"page": 151, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                         | SUMMARY OF KEY FINDINGS replacement. The basement for the official residence had developed moulds which are a health risk to the occupants. It also had dangling electrical cables, which, the HoM explained, were no longer acceptable as per the European Union (EU) Building code/guidelines. Under the circumstances, the buildings do not portray a good image of the country and that there is a risk that these structures might become condemned by the city authorities. Besides, the delayed renovation of the buildings will increase the eventual costs needed to renovate them to the current EU building code. \u2022 It was noted that the Mission paid DKK.130,350 (UGX.73,397,869) in lieu of education allowances directly to staff contrary to the regulation that requires payment to education institutions. Besides, I did not obtain any evidence that the said allowances had been approved by the responsible officer (i.e. the Permanent Secretary).                                                                                                                                                |\n|---:|-----:|:----------------------------------------------------------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   23 | Uganda High Commission, Dar es Salaam Opinion Unqualified | \u2022 I noted excess expenditure of UGX.215,444,078 without the Minister\u2019s authority \u2022 I noted huge funding gaps to effectively cover the mandate of the mission as laid down in the strategic plan given that the mission is accredited to Tanzania and six other countries in addition to two regional organizations of EAC and COMESA. Another challenge is the high rental cost for home based staff. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Appraisals, non-submission of reports on Performance Agreements, and Performance Appraisals to MoPS.                                                                                                                                                                                                                                                                                                                                                                                                            |\n|  1 |   24 | Uganda High Commission, Kigali Opinion Unqualified        | \u2022 UGX.17,216,846 was spent over and above the mission approved budget despite receiving a supplementary budget \u2022 I noted four outputs that were not implemented i.e. failure to have an MOU arising out of the Joint Permanent Commission between Uganda and Rwanda, failure to organize tourism and cultural expo, holding meetings of Northern Corridor Integration Projects and Meetings/summits of East African Community \u2022 The Mission did not have an up to date approved Mission Charter and they were using a charter developed and approved in 2014 \u2022 The Mission did not develop an annual training plan during the year under review despite receiving training funds worth UGX 56,445,874. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, no quarterly reviews undertaken, no performance improvement plans prepared, non-submission of reports on Performance Agreements, Performance Appraisals and Performance Improvement Plans to MoPS. |", "metadata": {"page": 152, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                  | SUMMARY OF KEY FINDINGS replacement. The basement for the official residence had developed moulds which are a health risk to the occupants. It also had dangling electrical cables, which, the HoM explained, were no longer acceptable as per the European Union (EU) Building code/guidelines. Under the circumstances, the buildings do not portray a good image of the country and that there is a risk that these structures might become condemned by the city authorities. Besides, the delayed renovation of the buildings will increase the eventual costs needed to renovate them to the current EU building code. \u2022 It was noted that the Mission paid DKK.130,350 (UGX.73,397,869) in lieu of education allowances directly to staff contrary to the regulation that requires payment to education institutions. Besides, I did not obtain any evidence that the said allowances had been approved by the responsible officer (i.e. the Permanent Secretary).                                                                                                                                                                                                                                                                                                                             |\n|---:|-----:|:---------------------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   25 | Uganda High Commission, London Opinion Unqualified | \u2022 Review of the statement of financial position revealed long outstanding account receivables of Ugx.301,553,047 (\u00a359,117.50) relating to rental income of which \u00a326,000 had since been recovered leaving a balance of \u00a333,117.50. \u2022 Review of financial records revealed that six local staff were irregularly paid \u00a310,780 for purposes of meeting their social security contributions. The practice exposes the mission to the risk of penalties for non- compliance with the local social security laws and regulations. \u2022 An inspection of the High Commission properties revealed need for major renovations as follows; Chancery (plumbing pipes , electrical equipment and the central heating facility) and Official residence (CCTV cameras ,Pavement of the runway and fencing) \u2022 The High commission was required to promote exports of at least US$ 35m and achieved $ 29.2 million indicating a shortfall of US$5.8 million. \u2022 Whereas the mission was charged with lobbying for investments worth US$500m during the year, management indicated that investments worth \u00a3 325 million had been attained. However documentary evidence to this effect was not readily availed. \u2022 Out of the target of 100 UK scholarships, only 35 were secured implying a shortfall of 65 scholarships. |", "metadata": {"page": 152, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn 26 | SECTOR AND ENTITY Uganda High Commission, Nairobi Opinion Unqualified   | SUMMARY OF KEY FINDINGS \u2022 The cash and cash equivalents balance in the statement of financial position is over stated by UGX.23.7M as the amount lacks necessary supporting documents. \u2022 The payables balance of UGX.6.5m lacked relevant schedules and/ or notes. \u2022 The arrears of revenue of UGX.229 was not supported with an aging schedule rendering its collectability doubtful. \u2022 Non tax revenue declined from UGX.477m (2017/180 to UGX.276m (2018/19) implying reduction of UGX.201M (42%) as a result of vacation of Uganda House by tenants owing to its poor physical state. \u2022 The mission properties comprising; Uganda House, official residence and chancery lack land titles. In addition all the three properties are in a poor physical state.                                                                    |\n|---:|--------:|:------------------------------------------------------------------------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |      27 | Uganda Embassy New York Opinion Unqualified                             | \u2022 Although the Mission received UGX.19,802,924,753 (100%) of the budget, they only utilized UGX.18,771,230,819 (95%) leaving an amount of UGX.1,031,693,934 unabsorbed. \u2022 The Mission has not transferred Cash balances amounting to UGX.3,158,358,927 on revenue accounts and Expenditure accounts to the Consolidated Fund by the end of the financial year. \u2022 I noted that 8 tenants of the Uganda House had not paid amounts due for rent totaling USD.661,700.53 as at the end of the financial year. Delays in collecting debts affects the Mission\u2019s cash flows since expenses for utilities and cleaning services for the defaulting tenants have to be paid by the Mission. \u2022 I noted delays, of almost five months, in re-modelling of the 9th floor of Uganda House by a contractor whose contract price was USD.345,450. |", "metadata": {"page": 153, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn 26 | SECTOR AND ENTITY Uganda High Commission, Nairobi Opinion Unqualified   | SUMMARY OF KEY FINDINGS \u2022 The cash and cash equivalents balance in the statement of financial position is over stated by UGX.23.7M as the amount lacks necessary supporting documents. \u2022 The payables balance of UGX.6.5m lacked relevant schedules and/ or notes. \u2022 The arrears of revenue of UGX.229 was not supported with an aging schedule rendering its collectability doubtful. \u2022 Non tax revenue declined from UGX.477m (2017/180 to UGX.276m (2018/19) implying reduction of UGX.201M (42%) as a result of vacation of Uganda House by tenants owing to its poor physical state. \u2022 The mission properties comprising; Uganda House, official residence and chancery lack land titles. In addition all the three properties are in a poor physical state.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |\n|---:|--------:|:------------------------------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |      28 | Uganda High commission, Ottawa Opinion Qualified                        | \u2022 A review of the expenditures revealed that the High Commission charged wrong expenditure codes to the tune of UGX.746,316,521, contrary to the requirements under Section 10.4.1 of the Treasury Instructions 2017. \u2022 From a sample of expenditure vouchers examined, I observed that the Mission spent a total of USD.56,226 (equivalent to UGX.207,771,376) for travels that were not properly accounted for. I also observed incidences of staff being paid allowances to attend overlapping activities at the same time. \u2022 Presented in the statement of financial position and also under note 24 (payables) are outstanding payables as at 30th June 2019, amounting to UGX.893,322,179 (2018: UGX.943,357,259). It was explained that these relate to outstanding medical bills for a deceased staff. Such long outstanding payables not only reflect badly on the image of the Mission, but can lead to costly legal disputes. \u2022 It was noted that the Mission entered into contracts with the spouses of two staff to provide rental accommodation to them. There is no evidence of any procurement process undertaken to identify the landlords in question, which is contrary to the procurement regulations. Besides there was also no evidence provided, to show that the houses were indeed owned by the identified landlords. \u2022 The Mission paid local taxes worth CAD.4,224.07 (equivalent to UGX.11,889,067) that were not reclaimed by management since diplomatic missions are exempted from paying local taxes. This led to financial loss to government. \u2022 A review of the NTR collections revealed that there were stale cheques/money orders that were received by the Mission, that were not promptly banked on the Mission revenue collection account amounting to CAD.660 and USD.400 (equivalent to a total of UGX.3,335,752). Failure to bank the above cheques implies that the Mission incurred a financial loss to government. \u2022 During the year under review, the positions of Accounting Officer and that of the Financial Attachee/Mission Accountant, exchanged hands. However, there was no evidence that proper handover procedures were followed as laid down by the standing orders. \u2022 A total of UGX.2,882,004,410 that remained unspent at the close of 2017/18 was neither returned to Treasury nor included in the budget for the 2018/2019 financial year. \u2022 A review of the Appropriation Statements for the year revealed that actual expenditure during the year under review exceeded the actual revenue by UGX.605,548,130. The excess expenditure was irregularly incurred. |", "metadata": {"page": 153, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                    | SUMMARY OF KEY FINDINGS \u2022 A review of the Appropriation Statement based on nature of expenditure revealed that the Mission incurred an over expenditure of UGX.1,607,128,850 on employee costs. I did not obtain any evidence to show that the Accounting officer obtained the required approvals to reallocate any funds, as stipulated by the Public Finance Management Act 2015. \u2022 The Mission paid monthly communication allowances to staff amounting to UGX.149,142,000 that are not provided for by the standing orders and were also not budgeted for during the year under review.                                                                                                                                                                                                                                                                                                                                                                                                                                |\n|---:|-----:|:-----------------------------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   29 | Uganda High commission, Pretoria Opinion Unqualified | \u2022 I noted excess expenditure of UGX.131,435,586 on employee costs without the Minister\u2019s authority \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, failure to develop performance plans, lack of performance improvement plans, non-submission of reports on Performance Agreements, Performance Appraisals, and Performance Improvement Plans to MoPS.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |\n|  1 |   30 | Uganda Embassy in Tokyo Opinion Unqualified          | \u2022 I noted that all funds for the approved budget of UGX. UGX.4,978,767,000, was released and warranted representing 100% performance. \u2022 Out of the released/warranted amount, the Embassy spent a total of UGX.4,774,861,469 representing 96% absorption rate leaving a balance of UGX.203,905,531 unspent which was not returned to the Consolidated Fund at the closure of the financial year as required by PFMA, 2015. \u2022 I noted that the Embassy had 4 key result areas/outputs which included: Cooperation framework; Consular Services; Promotion of trade, tourism, education and investment; and strengthening the Mission. However, they were no measurable targets that were set against which performance would be assessed. \u2022 A review of the financial statements revealed an outstanding payable of UGX. 19,809,575 in regard to deposits received in respect of the 60% EATV visas issued by the Embassy. The amount was transferred to Treasury, but was appearing in the Embassy\u2019s accounts as payables. |", "metadata": {"page": 154, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                               | SUMMARY OF KEY FINDINGS \u2022 A review of the Appropriation Statement based on nature of expenditure revealed that the Mission incurred an over expenditure of UGX.1,607,128,850 on employee costs. I did not obtain any evidence to show that the Accounting officer obtained the required approvals to reallocate any funds, as stipulated by the Public Finance Management Act 2015. \u2022 The Mission paid monthly communication allowances to staff amounting to UGX.149,142,000 that are not provided for by the standing orders and were also not budgeted for during the year under review.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |\n|---:|-----:|:------------------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   31 | Uganda Embassy in Bujumbura Opinion Qualified   | \u2022 I noted that all funds for the approved budget of UGX.9,075,807,738, was released and warranted representing 100% performance. Out of the warranted amount, UGX.8,981,992,482 was spent by the Embassy leaving a balance of only UGX.93,815,256 unspent, thus representing an absorption level of 99%. \u2022 Out of 11 quantifiable output/activities of the Embassy, only 4 representing 36.4% were fully implemented, 4 representing 36.4% were partially implemented while 3 representing 27.2% were not implemented. \u2022 The NTR amount was overstated by UGX. 337,108, 742 resulting from misclassification of the VAT tax refunds of the same amount received from the host government. \u2022 The value of Consumption of Property, Plant & Equipment was overstated a sum of USD.587,315 (Approximately UGX.2,173,899,487 ) advanced to the constructing contractor (USD.533,506.74) and the supervising consultant (USD.53,808) at the end of the financial year for construction works which had not yet been undertaken. \u2022 A review of the financial statements revealed an outstanding payable of UGX.10,696,008 in regard to received deposits in the previous years of UGX.11,731,991 of which only UGX.1,035,983 was remitted in the current year. The progress of works for the construction of the Chancery was slow, and the contract was extended up to 21st March, 2019, and management was again negotiating for further extension to end of December, 2019, at the time the audit time visited the Embassy (18th September, 2019). |\n|  1 |   32 | Ministry of Foreign Affairs Opinion Unqualified | \u2022 Out of the budgeted revenue of UGX.95.1 million for the year 2018/19, UGX.105.589 million was collected representing performance of 111% of the target. \u2022 The entity budgeted to receive UGX.51,307,044,981 however UGX.48,475,836,777 was warranted resulting into a budget shortfall of UGX.2,831,208,204 representing 0.05%.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |", "metadata": {"page": 154, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                                      | SUMMARY OF KEY FINDINGS \u2022 A review of the entity performance reports for the financial year 2018/2019 revealed that all 140 outputs were not quantified to enable measurement of performance. \u2022 A trend analysis of the domestic arrears reported in the financial statements showed a movement of arrears from UGX.67,230,639,091 in the previous year to UGX.64,237,474,182 in the year under review, an increase of 124%. The arrears remained unsettled. \u2022 The Ministry had outstanding commitments to a tune of UGX.67,230,639,091 from the previous year but only UGX.6,751,779,781 was provided for their settlement. \u2022 I noted unresolved court case of UGX.3,343,140,720 against the Ministry of Foreign Affairs. \u2022 The Ministry has guidelines that should be followed in appointing the local staff in foreign missions which are not adhered to. \u2022 It was observed that from a sample of 4 embassies, out of 339 scholarships secured 91 scholarships were utilised while 248 scholarships were not taken up. \u2022 Shortcomings were noted in the implementation of the provisions in the Circular Standing Instructions on staff performance management initiatives. The gaps identified included: non completion of performance agreements, failure to conduct staff appraisals, lack of quarterly performance reviews and failure to submit reports on staff performance management initiatives. \u2022 I noted that a sample of 15 Missions paid USD.354,791.63 (approximately UGX.1,312,729,031) in respect of education allowances direct to its officials instead of their children\u2019s respective educational institutions or schools as required by Standing Orders.                                                                                                                                                                                                                                                      |\n|---:|-----:|:-----------------------------------------------------------------------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   33 | The Electoral Commission Opinion Unqualified                           | \u2022 Out of the budgeted revenue of UGX.0.486Bn for the financial year 2018/19, UGX.74,152,840 was collected representing performance of 16%. \u2022 I sampled 27 out-puts worth UGX.88.5bn representing 100% of the total budget and noted that 21 (78%) of the total outputs were not quantified to enable measurement of performance. Further, of the 6 quantified outputs/activities assessed, 3 outputs/activities representing 50% were fully implemented, 1 output/activity representing 17% was partially implemented, while 2 outputs/activities representing 33% were not implemented at all. \u2022 Out of a total of 27 outputs/activities analysed, the actual amounts reported in the annual reports was found inaccurate for 6 outputs/activities. \u2022 Domestic arrears decreased by 89% from UGX.8,767,437,020 in the previous year to UGX.16,652,843,119 in the year under review. The arrears remained unsettled at the close of the year. \u2022 Out of the domestic arrears of UGX.8.767Bn from the previous year UGX.40,619,467 (0.46%) was provided for settlement of domestic arrears in the current budget. \u2022 UGX.155.32Bn was planned towards Presidential and General Parliamentary and Local Government council elections for the financial year 2018/2019 but only UGX.0.986Bn (0.63%) was budgeted and received in the financial year. \u2022 The Commission headquarters continues to be located in inhabitable conditions and are threatened by demolition by Kampala Flyover Construction and Road Upgrading Project (KFCRUP) which will result in payment of rent estimated at UGX.1.7Bn per year. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, no quarterly reviews undertaken, no performance improvement plans prepared and lack of a clients\u2019 charter. |\n|  1 |   34 | Ministry of East African Community Affairs (MEACA) Opinion Unqualified | \u2022 There was a shortfall in releases amounting to budget shortfall of UGX.0.154Bn representing 0.4%. Furthermore, the entity remained with unspent balance of UGX.835,361,682 representing an under-absorption level of 2.4%. \u2022 I sampled 57 out-puts worth UGX.34.772Bn representing 100% of the total budget and noted that 21 (37%) of the total outputs were not quantified to enable measurement of performance. Furthermore, of the 36 quantified outputs/activities assessed, 30 outputs/activities representing                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |", "metadata": {"page": 155, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | Sn   | SECTOR AND ENTITY                                                 | SUMMARY OF KEY FINDINGS 83% was fully implemented, 5 outputs/activities representing 14% were partially implemented while 1 output/activity representing 3% was not implemented at all. \u2022 Out of the budgeted revenue of UGX. 3,720,000 for the financial year 2018/19, UGX.18,400,000 was collected representing performance of 494%. \u2022 Arrears totaling to UGX. 41.721Bn remained unsettled at close of the year contrary to Section 21(2) of the Public Finance Management Act, 2015. \u2022 Settlement of arrears amounting to UGX. 808,268,518from the prior year (2017/18) was undertaken without allocated budget. \u2022 Out of the approved staff structure of 133 positions 69 positions have been filled, leaving 64 positions vacant. \u2022 Shortcomings were noted in the implementation of the provisions in the implementation of staff performance management programmes. The gaps identified include non-completion of performance appraisals, failure to undertake performance appraisals, no quarterly reviews undertaken, performance improvement plans were not developed, reports on implementation of staff performance management initiatives not submitted to MoPS and lack of client charter.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            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 0 |      | PUBLIC SECTOR MANAGEMENT SECTOR                                   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |\n|  1 | 1.0  | Office of the Prime Minister (OPM) Opinion Unqualified            | \u2022 I noted that OPM budgeted to collect NTR of UGX 83.7 million out of which only UGX 32.4 was collected representing 61.3% underperformance. \u2022 The OPM had unremitted off budget receipts amounting to UGX 45,113,000,000 which was spent without appropriation. \u2022 There was a shortfall in releases amounting to UGX.8,496,262,506 representing an under release of 6.4% of the budget. Further, the Entity remained with unspent balance of UGX. 1,648,860,903 representing an absorption level of 98%. \u2022 The OPM planned to achieve its deliverables through implementation of 445 activities. I sampled 118 activities worth UGX. 109 billion representing 82% of the total budget and noted that 16 outputs (14%) of the total outputs were not quantified to enable measurement of performance. Further, of the 102 quantified outputs assessed, 64 outputs representing 63% were fully implemented; 29 outputs representing 28% were partially implemented while 9 outputs representing 9% were not implemented at all. \u2022 Funds worth UGX.257,996,068 were irregularly diverted and spent on other activities without seeking necessary approvals. \u2022 The Entity did not budget for settlement of domestic arrears despite having outstanding unpaid arrears of UGX 1,182,160,936 from 2017/18. Further to this the Entity had unpaid domestic arrears amounting to UGX 284,970,563 by June 2019 contrary to the treasury instructions. \u2022 Shortcomings were noted in the implementation of the staff performance management initiatives by the Ministry of Public service. The gaps identified include absence performance agreements for senior members of staff, failure to undertake performance appraisals, failure to undertake quarterly performance reviews, lack of performance improvement plans, weaknesses in the mechanism for monitoring staff attendance, non-functional rewards and sanctions committee and failure to submit reports about staff performance to Ministry of Public Service in time. |\n|  2 | 2.0  | German Refugee Response Fund (Consolidated) Opinion Unqualified   | \u2022 No material issue.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |\n|  3 | 3.0  | German Refugee Response Fund Education Infrastructure Enhancement | \u2022 No material issue.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |", "metadata": {"page": 156, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY Opinion Unqualified                                                                                                                                                                   | SUMMARY OF KEY FINDINGS                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |\n|---:|-----:|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    4 | German Refugee Response Fund The Scaled Up Sustainable Domestic Water Supply and Sanitation Service Infrastructure in Rhino Camp Refugee Settlement, Arua District, Northern Uganda Opinion Unqualified | \u2022 No material issue.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |\n|  1 |    5 | Northern Uganda Social Action Fund (NUSAF III) Opinion Unqualified                                                                                                                                      | \u2022 The project remained with unspent balance of UGX.0.77 billion representing an absorption level of 99.4%. \u2022 The project planned to achieve its deliverables through the implementation of 10 activities. I reviewed the performance of all the 10 activities and noted that 9 activities representing 90% were fully implemented, while 1 activity representing 10% was partially implemented. \u2022 I noted that local governments faced a number of challenges in the implementation of the project. These included late disbursement and receipt of funds, funding shortfalls, failure to keep records by some subprojects, and incomplete works which affect service delivery. \u2022 I noted that the project did not utilise grant funds with a number of subgroups totalling to UGX 1.2 billion. |\n|  2 |    6 | Development response to displacement Impact Project (DRDIP) Opinion Unqualified                                                                                                                         | \u2022 The project budgeted UGX.126.2 billion and received UGX.117.9Bn to implement its activities was received leaving UGX.8.272Bn representing 93.4% release. Out of UGX.117Bn that was received UGX.85.2 billion was spent resulting in an unspent balance of UGX.32, 735,075,142 representing an absorption level of 72%. \u2022 The project planned to achieve its deliverables through the implementation of nine (9) outputs/activities. I reviewed all the nine (9) outputs/activities and noted that (7) outputs/ activities representing 78% were fully implemented, while two (2) output/activity was partially implemented. \u2022 I noted unutilized grant funds of UGX.1.6 billion with a number of subgroups.                                                                                   |", "metadata": {"page": 157, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY Opinion Unqualified                   | SUMMARY OF KEY FINDINGS                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |\n|---:|-----:|:--------------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    7 | Ministry of Local Government (MoLG) Opinion Unqualified | \u2022 I noted that MoLG had an NTR budget of UGX.143.7 million out of which only UGX.104.9 million was collected representing 72% performance. \u2022 MoLG had a shortfall in releases amounting to UGX.28.2 billion representing an under release of 32% of the budget. Further, the MoLG remained with an unspent balance of UGX.2.7 bn representing an absorption level of 95%. \u2022 The outputs planned to achieve its deliverables through the implementation of 131 outputs. I sampled 25 outputs worth UGX.33.4 bn representing 60% of the total budget and noted that 8 (eight) outputs (32%) of the total outputs were not quantified to enable measurement of performance. Further, of the 17 quantified outputs assessed, 8 outputs representing 47% were fully implemented; 6 outputs representing 35% were partially implemented while 3 (three) outputs representing 18% were not implemented at all. \u2022 Funds amounting to UGX.273,755,945 were irregularly diverted and spent on other activities without seeking necessary approvals. \u2022 Funds worth UGX.3.6 billion meant for capital development expenditure for development of Busega market was spent to honour Ganesh orders. |", "metadata": {"page": 157, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                                                                  | SUMMARY OF KEY FINDINGS \u2022 The MoLG budgeted for only UGX.4.6 billion for settlement of domestic arrears despite having outstanding unpaid arrears of UGX.33.6 billion from 2017/18. Further, the MoLG had unpaid domestic arrears amounting to UGX.39.9 billion by June 2019 contrary to the treasury instructions. \u2022 Shortcomings were noted in the implementation of the staff performance management initiatives by the Ministry of Public service. The gaps identified include failure to develop performance plans, failure to complete performance appraisals, failure to prepare performance improvement plans, weaknesses in the mechanism for monitoring staff attendance and absence to develop a client charter. \u2022 I noted that the Ministry entered in an MoU with UPPC for the supply of stamps for LC1 stamps worth UGX.2.3 billion. By the time of the audit, the stamps had not been supplied despite the expiry of the delivery timelines. \u2022 I noted that there was insufficient funding for start-up costs for newly created Local Government.                             |\n|---:|-----:|:---------------------------------------------------------------------------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    8 | Uganda Good Governance Project (UGOGO) Opinion Unqualified                                         | \u2022 The program management did not prepare a completion report for submission to the Danish embassy, yet the program ended on 31st December 2016.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |\n|  1 |    9 | Markets and Infrastructure Trade Improvement Project (MATIP II) Opinion Unqualified                | \u2022 There was a shortfall in releases amounting to UGX.16.3 billion representing an under release of 16% of the budget. Further, the Project remained with unspent balance of UGX. 1.42 billion representing an absorption level of 98%. \u2022 The project planned to achieve its deliverables through implementation of six (6) outputs/activities. I reviewed these 6 outputs and noted that, four (4) outputs representing 67% were fully implemented; two (2) outputs representing 33% were partially implemented. \u2022 Funds worth UGX.118,247,828 were irregularly diverted and spent on other activities without seeking necessary approvals. \u2022 There was a shortfall in government counterpart funding of UGX 298,197,943 which was contrary to the programme financing agreement.                                                                                                                                                                                                                                                                                                            |\n|  2 |   10 | Urban markets and market development of Agricultural products project (UMMDAP) Opinion Unqualified | \u2022 Domestic arrears increased by 16% from UGX491,339,828 in the previous year to UGX. 585,531,516 in the year under review. The arrears remained unsettled at the close of the year. \u2022 Settlement of the arrears amounting to UGX.184,886,497 outstanding from prior year (2017/18) were undertaken without allocated budget. \u2022 The entity remained with unspent balance of UGX. 255,841,776 representing an absorption level of 95%. \u2022 UGX. 24,198,324 in NTR collected during the year under review was not remitted to the Consolidated Fund contrary to the law. \u2022 Shortcomings were noted in the implementation of the provisions in the Circular Standing Instructions on staff performance management initiatives. The gaps identified include non- completion of Performance Agreements, failure to develop performance plans, non-completion of performance appraisals, no quarterly reviews undertaken, non-completion of performance improvement plans, and non-submission of reports on Performance Agreements, Performance Appraisals and Performance Improvement Plans to MoPS. |", "metadata": {"page": 158, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                                                           | SUMMARY OF KEY FINDINGS \u2022 The MoLG budgeted for only UGX.4.6 billion for settlement of domestic arrears despite having outstanding unpaid arrears of UGX.33.6 billion from 2017/18. Further, the MoLG had unpaid domestic arrears amounting to UGX.39.9 billion by June 2019 contrary to the treasury instructions. \u2022 Shortcomings were noted in the implementation of the staff performance management initiatives by the Ministry of Public service. The gaps identified include failure to develop performance plans, failure to complete performance appraisals, failure to prepare performance improvement plans, weaknesses in the mechanism for monitoring staff attendance and absence to develop a client charter. \u2022 I noted that the Ministry entered in an MoU with UPPC for the supply of stamps for LC1 stamps worth UGX.2.3 billion. By the time of the audit, the stamps had not been supplied despite the expiry of the delivery timelines. \u2022 I noted that there was insufficient funding for start-up costs for newly created Local Government.   |\n|---:|-----:|:--------------------------------------------------------------------------------------------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   11 | Project for restoration of Livelihoods in the Northern Region (PRELNOR) Opinion Unqualified | \u2022 There was a shortfall in receipts amounting to UGX.9.9 billion representing an under release of 24% of the budget. Additionally, UGX.0.309bn was not spent representing an absorption level of 99%. \u2022 The project planned to achieve its deliverables through implementation of (39) outputs/activities. I reviewed these 37 outputs and noted that, 26 outputs representing 70% were fully implemented; 6 outputs representing 16% were partially implemented while 5 out-puts representing 14% were not implemented. \u2022 I noted delays of more than two years in the procurement of 50 walking tractors and construction of selected markets.                                                                                                                                                                                                                                                                                                                                                                                                                   |", "metadata": {"page": 158, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                     | SUMMARY OF KEY FINDINGS \u2022 I noted non adherence/ non delivery of equipment for 15 weather stations which was contrary to the terms of contract.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      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 0 |   12 | National Planning Authority (NPA) Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX.43,755,691 representing an under release of 0.1% of the budget. Further, the NPA remained with unspent balance of UGX.19,470,762 representing an absorption level of 99.7%. \u2022 The Authority received UGX.1,022,917,391 as off-budget financing from development partners and these were not paid into the consolidated fund contrary to the PFMA. \u2022 The Authority planned to achieve its deliverables through implementation of 31 outputs. I sampled 21 outputs worth UGX.16.7 bn representing 65% of the total budget and noted that 8 outputs (31%) of the total outputs were not quantified to enable measurement of performance. Further, of the 13 quantified outputs assessed, six (6) outputs representing 46% were fully implemented; three (3) outputs representing 24% were partially implemented while four (4) outputs representing 30% were not implemented at all. \u2022 Funds worth UGX.53,882,358 were irregularly diverted and spent on other activities without seeking necessary approvals. \u2022 Settlement of arrears amounting to UGX.812,874,533 outstanding from prior year (2017/18) was undertaken without allocated budget. \u2022 Shortcomings were noted in the implementation of the provisions of the NPA Human resources manual in relation to staff performance management. The gaps identified include lack of mechanism to monitor staff attendance, lack of rewards and sanction committee and failure to develop and operationalize a client\u2019s charter. \u2022 Shortcomings were noted in the implementation of various sections of the NPA act and regulations. The gaps identified include; failure to liaise with private sector and civil society to assess government performance; failure to provide support in local capacity development for national planning; failure by the different sectors and entities to prepare sector strategic plans that were aligned to the NDP III; and lack of service delivery standards for the different sectors. |", "metadata": {"page": 159, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                              | SUMMARY OF KEY FINDINGS \u2022 I noted non adherence/ non delivery of equipment for 15 weather stations which was contrary to the terms of contract.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |\n|---:|-----:|:---------------------------------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   13 | Local Government Finance Commission (LGFC) Opinion Unqualified | \u2022 The Commission did not budget for NTR despite collecting UGX.47.496 million. The Commission remained with unspent balance of UGX.3,401,714 representing an absorption level of 99%. \u2022 I sampled 31 out-puts worth UGX.4.7 bn representing 90% of the total budget and noted that out of 31 outputs assessed, 13 outputs representing 42% of the total outputs were not quantified to enable measurement of performance. Out of the 18 quantified outputs/activities assessed, 10 outputs/activities representing 56% were fully implemented; 8 output/activity representing 44% was partially implemented while no output/activity was not implemented at all. \u2022 Funds worth UGX.88,954,931 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. \u2022 Shortcomings were noted in the implementation of the provisions sections of the approved human resource manual on staff performance management. The gaps identified include non- preparation of performance plans, failure to complete performance appraisals, non-preparation of performance improvement plans, and lack of client charter. \u2022 LGFC had not developed a framework for setting Local Government Tax, fees and rates to be levied by Local Governments resulting in unguided revenue planning and collection by Local Government. \u2022 The Commission had governance challenges which affected the operations of the Commission. By the time of audit, the Commission had not implemented a number of activities because of this disharmony amongst the members of the Commission. Examples of these activities include implementing top management resolutions, implementation of the Kalangala declaration and approval of the framework for LED initiatives. |\n|  1 |   14 | Public Service Commission (PSC) Opinion Unqualified            | \u2022 There was a shortfall in releases amounting to UGX.31,500,597 representing 0.36%. Further, the entity remained with unspent balance of UGX.9,427,928 representing an absorption level of 99.8%. \u2022 I sampled 26 out-puts worth UGX.5.4bn representing 63% of the total budget and noted that 8 (31%) of the total outputs were not quantified to enable measurement of performance. Further,                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |", "metadata": {"page": 159, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                         | SUMMARY OF KEY FINDINGS of the 18 quantified outputs/activities assessed, 16 outputs/activities representing 88% were fully implemented; 1 output/activity representing 6% was partially implemented while 1 output/activity representing 6% was not implemented at all. \u2022 Funds amounting to UGX.47,268,000 were irregularly diverted and spent on other activities without seeking the necessary approvals. \u2022 Domestic arrears decreased (by 77.650 from UGX UGX.237,458,957 in the previous year to UGX.53,259,160 in the year under review. The arrears remained unsettled at the close of the year. \u2022 Settlement of arrears amounting to UGX.184,886,497 outstanding from prior year (2017/18) were undertaken without allocated budget. \u2022 PSC did not disclose outstanding contingent liabilities due to on-going court cases contrary to accounting policy. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. Some of the gaps identified include non- completion of Performance Agreements, lack of performance improvement plans and lack of mechanism to monitor staff attendance.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |\n|---:|-----:|:----------------------------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   15 | Ministry of Public Service Opinion Unqualified            | \u2022 I noted that MoPS budgeted to collect NTR of UGX 1billion out of which only UGX 0.29billion was collected representing 29.2% performance. \u2022 There was a shortfall in releases amounting to UGX. 2.8bn representing an under release of 9% of the budget. Further, the MoPS remained with unspent balance of UGX. 2.7 billion representing an absorption level of 90%. \u2022 The MoPS planned to achieve its deliverables through implementation of 138 activities. I sampled 44 activities worth UGX. 23 billion representing 75% of the total budget and noted that 8 outputs (19%) of the total outputs/activities were not quantified to enable measurement of performance. Further, of the 36 quantified outputs assessed, 23 outputs representing 63% were fully implemented; 9 outputs representing 25% were partially implemented while 4 outputs representing 11% were not implemented at all. \u2022 Funds worth UGX.91,932,094 were irregularly diverted and spent on other activities without seeking necessary approvals. \u2022 The MoPS budgeted and allocated UGX 0.26billion for settlement of domestic arrears UGX 1.8billion from 2017/18. Further to this the MoPS had unpaid domestic arrears amounting to UGX 1.1bn by June 2019 contrary to the treasury instructions. \u2022 I noted under utilisation of the civil service college for training public servants. \u2022 I noted that a total of 19 votes had not decentralised the management of pension as envisaged by government. \u2022 I noted a delay to operationalise the pensions fund as one of the reforms proposed to the current public service pensions scheme. \u2022 Shortcomings were noted in the implementation of the staff performance management initiatives by the Ministry of Public service. The gaps identified include failure to develop performance plans, failure to complete performance appraisals, failure to prepare performance improvement plans, weaknesses in the mechanism for monitoring staff attendance and absence to develop a client charter among others. |\n|  1 |   16 | Kampala Capital City Authority (KCCA) Opinion Unqualified | \u2022 There was a shortfall in revenue collection of UGX.36,345,770,707. From a revenue budget of UGX.126,899,636,512, only UGX.90,553,865,805 was collected, representing a performance of 71% of the target. \u2022 Off-budget financing to a tune of UGX.14,401,147,891 which was not paid into the consolidated fund as required by the law. \u2022 There was a shortfall in releases amounting to UGX.26,365,573,913 representing 8.3%. Further, the entity remained with an unspent balance of UGX.10,456,269,889 representing an absorption level of 96.%.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |", "metadata": {"page": 160, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                                      | SUMMARY OF KEY FINDINGS \u2022 I sampled 45 out-puts worth UGX.206.9bn representing 65% of the total budget and noted that 26 (58%) of the total outputs were not quantified to enable measurement of performance. Further, of the 19 quantified outputs/activities assessed, 5 outputs/activities representing 26.3% were fully implemented; 11 output/activity representing 57.9% was partially implemented while 3 output/activity representing 15.8% was not implemented at all. \u2022 I noted insufficient budget allocations for the settlement of domestic arrears. UGX 825 million was provided in 2018/19 to settle outstanding arrears which stood at UGC 36,433,402,250 by the close of 2017/18. \u2022 Domestic arrears decreased (by 9% from UGX UGX.36,433,402,250 in the previous year to UGX.33,251,156,514 in the year under review. These remained unsettled at the close of the year. \u2022 Authority lost funds amounting to UGX.24,931,764,593 in the form of garnishee order to several cases. \u2022 Authority has an outstanding long-term liability amounting to UGX.42,570,488,999 for which it has no capacity to repay or service. \u2022 NSSF contribution totaling UGX.2,946,934,125 was not remitted as required by law and remained payable as at 30th June 2019. \u2022 Pay As You Earn (PAYE) for the Authority amounting to UGX.27,809,236,591 remained unpaid by the close of the year 30th June 2019. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, non-completion of performance improvement plans, failure to document semi-annual performance reviews, lack of a proper mechanism to monitor staff attendance, absence of rewards committee and absence of client\u2019s charter. \u2022 The Authority has not transferred land titles for properties of land it had acquired and did not transfer land titles for some leases.   |\n|---:|-----:|:-----------------------------------------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   17 | Kampala Infrastructure Improvement Project (KIIDP) Opinion Unqualified | \u2022 The project budgeted to receive UGX 166.9 billion out of which UGX 140.7 billion was received/available for utilisation. Out of this UGX, 103.29 billion was absorbed leaving an unspent balance of UGX 0.37 billion which represents 73% absorption. \u2022 The project planned to achieve its deliverables through the implementation of (18) activities. I reviewed the performance of 8 activities and noted that; (1) activity representing 53% was not quantified, while all the seven (7) quantified outputs were partially implemented. \u2022 I noted that the project paid UGX.0.55 billion as interest for delayed payments which would have been avoided if payments were to be made timely. \u2022 I noted that the contract for the installation of house number plates expired (25th October 2019) before 1,128 plates had been installed, installation of road signage has only been done in Makindye and work has not started in Nakawa and Kawempe divisions, yet the contract is due to expire in the middle of December 2019 and installation of road signage by M/s Corporate Gifts has been done in only Lubaga division. The contract is due to expire in mid-December 2019. \u2022 I observed that project activities indicated in the table that are lagging behind schedule when referenced to the original project timelines i.e. a) Drainage works of Lot 1 Lubigi Primary Channel, and Nakamiro Secondary - Procurement not yet concluded, the contract for Lubigi still with the funders for no-objection and the contract for Nakamiro still with solicitor General and b) Compensation of PAPs- for drainage works - Out of the 329 PAPs identified only 106 have been so far paid.                                                                                                                                                                                                                                                                                               |\n|  1 |   18 | Kampala Faecal Sludge (KFS) Opinion Unqualified                        | \u2022 I noted that the project failed to absorb USD 0.359 million which represented 18.2% under absorption. \u2022 The project had outstanding payables amounting to USD 112,061 by December 31st 2018. \u2022 I noted that there was delated set up of service level agreements with private emptiers which made it difficult for KCCA to ensure that all service providers were complying with the waste disposal guidelines.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |", "metadata": {"page": 161, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | Sn 19   | SECTOR AND ENTITY Drylands Integrated Development Project Opinion Unqualified   | SUMMARY OF KEY FINDINGS \u2022 I noted slow implementation of project activities that has led to project extension from March 2019 to December 2020. \u2022 Medical equipment purchased at a cost of UGX.84,090,606 in February 2019 had not been put to use due to lack of running water, standby power and sundries.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               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 0 | 20.0    | New Vision Printing and Publishing Company Limited Opinion Unqualified          | \u2022 No material issues to be reported on.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |\n|  1 | 21.0    | Uganda Printing and Publishing Corporation (UPPC) Opinion Qualified             | \u2022 The Corporation owns two plots of land in Entebbe Municipality measuring 0.399 hectares with an estimated value between UGX.800 million to UGX.1 billion whose values are not disclosed in the financial statements. \u2022 The carrying value of trade receivables as at 30th June 2019 stood at UGX.2,766,650,958. I noted that these debts have been outstanding for over 10 years and are majorly owed by Government of Uganda Ministries, Departments and Agencies as well as private institutions. \u2022 The Corporation had long outstanding tax liabilities amounting to UGX.5,603,341,739. \u2022 UPPC, GoU represented by the MoFPED signed an agreement with a consortium of German companies to form a company Uganda Security Printing Company (USPC) for purposes of rehabilitating and revamping UPPC by redesigning, developing, constructing, completing, testing and commissioning an e-passport factory and ID factory. I however noted that the procurement of the private party in the partnership (the consortium of German companies) was not done in accordance with the requirements of Uganda\u2019s Public-Private Partnership Act. |\n|  2 | 22.0    | Millennium Villages Project - 2016 Opinion Unqualified                          | \u2022 Underfunding of MVPII by GoU counterpart funding of UGX 0.853Bn \u2022 Performance against logical framework (contract Management) I.e. contracts amounting to UGX.2.2Bn had not been awarded due to cash flow challenges.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |\n|  3 | 23.0    | Millennium Villages Project \u2013 2017 Opinion Unqualified                          | \u2022 Underfunding of MVPII by GoU counterpart funding of UGX. 0.872Bn \u2022 Delays in completing key project activities in time. I.e. four key project activities involving contacts worth UGX.0.674Bn were not completed in time.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |\n|  4 | 24.0    | Millennium Villages Project \u2013 2018 Opinion Unqualified                          | \u2022 Underfunding of MVPII by GoU counterpart funding of UGX.1Bn \u2022 Irregular borrowing from project account UGX.27, 753,550 from MVPII Project Account to fund Ministry Activities.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |\n|  5 |         | LEGISLATURE                                                                     |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |", "metadata": {"page": 162, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn 19 | SECTOR AND ENTITY Drylands Integrated Development Project Opinion Unqualified   | SUMMARY OF KEY FINDINGS \u2022 I noted slow implementation of project activities that has led to project extension from March 2019 to December 2020. \u2022 Medical equipment purchased at a cost of UGX.84,090,606 in February 2019 had not been put to use due to lack of running water, standby power and sundries.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |\n|---:|--------:|:--------------------------------------------------------------------------------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |       1 | Parliamentary Commission Opinion Unqualified                                    | \u2022 Out of a total NTR budget of UGX.100 billion, the Commission collected UGX.862 billion resulting into a performance of 862%. \u2022 There was a shortfall in releases amounting to UGX.0.305Bn representing an under release of 0.05% of the budget. Further, the Commission remained with unspent balance of UGX.26.947Bn representing an absorption level of 95%. \u2022 The Commission planned to achieve its deliverables through the implementation of 225 activities. I sampled 37 activities worth UGX.443.7Bn representing 75% of the total budget and noted that nine outputs (24%) of the total outputs were not quantified to enable measurement of performance. Further, of the 28 quantified outputs assessed, 13 outputs representing 46% were fully implemented; 9 outputs representing 32% were partially implemented while six outputs representing 21% were not implemented at all. |", "metadata": {"page": 162, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | Sn   | SECTOR AND ENTITY                                | SUMMARY OF KEY FINDINGS \u2022 Funds worth UGX.1,633,411,048 were irregularly diverted and spent on other activities without seeking necessary approvals. \u2022 Shortcomings were noted in the implementation of the provisions of the Commission\u2019s Human resources manual in relation to staff performance management. The gaps identified include lack of staff performance plans, failure to undertake staff appraisals, failure to undertake midterm performance reviews, lack of performance improvement plans, and absence of a mechanism to monitor staff attendance. \u2022 The Commission procured air tickets worth UGX.2 billion through agents contrary to the guidance given by the PS/ST for all entities to procure air tickets directly from airlines. \u2022 I noted delays in the progress of works on the construction of the new parliamentary chambers of up to 56 days. These days had also resulted in underperformance of the LC meant to cover this construction works.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      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 0 | 2.0  | Parliamentary Pension Scheme Opinion Unqualified | \u2022 No material issues.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |\n|  1 |      | SECURITY SECTOR                                  |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |\n|  2 | 1.0  | Office of the President Opinion Unqualified      | \u2022 Out of the released amount of UGX.182.072Bn, the entity spent UGX.181.007Bn representing 99.4% absorption level resulting into unspent balance of UGX.1.066Bn. \u2022 I sampled 48 out-puts worth UGX. 46.625bn representing 26% of the total budget and noted that 9 (19%) of the total outputs were not quantified to enable measurement of performance. Further, of the 39 quantified outputs/activities assessed, 36 outputs/activities representing 92% were fully implemented; 3 outputs/activities representing 8% were partially implemented. \u2022 Domestic arrears increased by 20% from UGX.49.055Bn in the previous year to UGX.58.982Bn in the year under review. The arrears remained unsettled at the close of the year. \u2022 Out of the domestic arrears of UGX.49.055Bn from the previous year, I noted that UGX.35.293Bn (71%) was provided for their settlement in the current budget. \u2022 The Ministry acquired a building complex on Plot 4 Mackenzie Vale Kololo at a total cost of UGX.1,995,000,000 with the purpose of setting up a recreation facility for senior government officers which has remained idle for 10 years. \u2022 Shortcomings were noted in the implementation of the provisions in the Circular Standing Instructions on staff performance management initiatives. The gaps identified include non- completion of Performance Agreements, failure to develop performance plans, non-completion of performance appraisals, no quarterly reviews undertaken, non-completion of performance improvement plans, and non-submission of reports on Performance Agreements, Performance Appraisals and Performance Improvement Plans to MoPS. |", "metadata": {"page": 163, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY               | SUMMARY OF KEY FINDINGS \u2022 Funds worth UGX.1,633,411,048 were irregularly diverted and spent on other activities without seeking necessary approvals. \u2022 Shortcomings were noted in the implementation of the provisions of the Commission\u2019s Human resources manual in relation to staff performance management. The gaps identified include lack of staff performance plans, failure to undertake staff appraisals, failure to undertake midterm performance reviews, lack of performance improvement plans, and absence of a mechanism to monitor staff attendance. \u2022 The Commission procured air tickets worth UGX.2 billion through agents contrary to the guidance given by the PS/ST for all entities to procure air tickets directly from airlines. \u2022 I noted delays in the progress of works on the construction of the new parliamentary chambers of up to 56 days. These days had also resulted in underperformance of the LC meant to cover this construction works.                                                                                                                                                                                                                                       |\n|---:|-----:|:--------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    2 | State House Opinion Unqualified | \u2022 State House had an under collection of NTR worth UGX.82,685,560 out of the total projections of UGX.0.238Bn representing an under performance of 35% of the target. \u2022 I sampled 41 out-puts worth UGX.466bn representing 100% of the total budget and noted that 22 (53.7%) of the total outputs were not quantified to enable measurement of performance. Further, of the 19 quantified outputs/activities assessed, 17 outputs/activities representing 89.5% were fully implemented; 2 output/activity representing 10.5% was partially implemented. \u2022 Domestic arrears decreased by 89% from the previous year (from UGX.6.162Bn to UGX.0.649Bn). \u2022 I noted that UGX.6.162Bn paid to settle domestic arrears lacked a budget allocation. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include: No development of performance agreements and plans, no completion of performance appraisal, no completion of quarterly performance reviews, no completion of performance improvement plans, no submission of reports to Ministry of Public Service (MoPS), no mechanism for monitoring of staff |", "metadata": {"page": 163, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                              | SUMMARY OF KEY FINDINGS attendance, no submission of reports on absenteeism, no existence of rewards and sanctions committee, no timelines on conclusion of disciplinary cases and no client charter.                                                                                                                                                                                                                                                                                           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 0 |    3 | Ministry of Defence & UVAB Opinion Unqualified | \u2022 Out of the total NTR projections of UGX.1,500,000,000, UGX.56,710,000 was realised representing an under performance of 3.8% of the target. \u2022 I sampled 41 out-puts worth UGX.1.993Tn representing 98% of the total budget and noted that all outputs were not quantified to enable measurement of performance. \u2022 I noted all activities relating to project 1178-AMISOM, were not captured and reported on in the performance reports despite the Ministry receiving all the funds to implement them. \u2022 Domestic arrears decreased by 0.74% from UGX.654,154,670,615 in the previous year to UGX.649,318,551,765 in the year under review. \u2022 Settlement of arrears amounting to UGX.31,981,575,912 outstanding from prior year (2017/18) were undertaken without allocated budget. \u2022 UGX.12 bn is budgeted annually as capitalization to the Defense Shop and UGX.3bn was paid during the year. I was not availed with a MOU and necessary records to indicate the basis for the annual capitalisation. A ledger to indicate projected capitalisation amount paid todate was also lacking. Further, an advance tax of UGX.9bn was paid without tax returns. \u2022 I noted that MODVA paid an excess compensation of UGX.4. 209bn for a leasehold interest on land in Kabamba without legal advice from the Attorney General. \u2022 I noted that Land in Lugazi measuring approximately 10 acres had been encroached. \u2022 An extra cost of UGX.49,150,350 was paid on polythene paper rolls which could have been saved if MoDVA had followed the PPDA procedures. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include: No development of performance agreements and plans, no completion of performance appraisal, no completion of quarterly performance reviews, no completion of performance improvement plans, no submission of reports to Ministry of Public Service (MoPS), no mechanism for monitoring of staff attendance, no submission of reports on absenteeism, no existence of rewards and sanctions committee, no timelines on conclusion of disciplinary cases and no client charter. |", "metadata": {"page": 164, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                                                   | SUMMARY OF KEY FINDINGS attendance, no submission of reports on absenteeism, no existence of rewards and sanctions committee, no timelines on conclusion of disciplinary cases and no client charter.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |\n|---:|-----:|:------------------------------------------------------------------------------------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    4 | National Enterprise Corporation (NEC) _ Headquarter Opinion Unqualified             | \u2022 Debtors totaling to UGX.248,954,060 have been outstanding for a number of years. \u2022 Out of the total revenue projections UGX.203,930,594, UGX.2,665,000,000 was realised representing a performance of 108% of the target. \u2022 I sampled 7 out-puts worth UGX.1,433,179,002 representing 54% of the total budget and noted that all outputs were quantified to enable measurement of performance. Further, of the 7 quantified outputs/activities assessed, 6 outputs/activities representing 86% were fully implemented; 1 output/activity representing 14% was partially implemented. \u2022 NEC owns Plot No. 1018 which is about 10 acres of land at Kampala Industrial and Business Park in Namanve which has been idle for about 14 years. \u2022 Shortcomings were noted in the implementation of the provisions in NEC Staff Terms and Conditions of Service 2013 Regulation 36(c) for purposes of staff appraisals. The gaps identified include: non-development of performance agreements and plans, non-completion of performance appraisal, non-completion of quarterly performance reviews, non-completion of performance improvement plans, no mechanism for monitoring of staff attendance and no existence of rewards and sanctions committee. |\n|  1 |    5 | National Enterprise Corporation (NEC) \u2013 Tractor Project Limited Opinion Unqualified | \u2022 I noted that the entity had outstanding trade debtors amounting to UGX.1,056,677,120 at the close of the financial year 2018/2019 and some of which have been outstanding for over the past three financial years. \u2022 Out of the budgeted revenue of UGX.2,559,855,313, UGX.543,222,600 was collected representing performance of 21.2% of the target. \u2022 All 8 activities assessed/reviewed, representing 100% of the total assessed activities were not quantified to enable measurement of performance.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |", "metadata": {"page": 164, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                                                       | SUMMARY OF KEY FINDINGS \u2022 Shortcomings were noted in the implementation of the provisions in NEC Staff Terms and Conditions of Service 2013 Regulation 36(c) for purposes of staff appraisals. The gaps identified include: non-development of performance agreements and plans, non-completion of performance appraisal, non-completion of quarterly performance reviews, non-completion of performance improvement plans, no mechanism for monitoring of staff attendance and no existence of rewards and sanctions committee.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |\n|---:|-----:|:----------------------------------------------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    6 | National Enterprise Corporation (NEC) \u2013 Tractor Hire Scheme Limited Opinion Unqualified | \u2022 Trade debtors decreased by 22% from UGX.797,388,281 in FY 2017/2018 to UGX.623,442,200 (excluding withholding tax) in FY 2018/19. \u2022 Out of the total projected revenue of UGX.17,606,430,860 UGX. 2,678,563,220 was realised representing a performance of 115% of the target. \u2022 I sampled 8 outputs/activities with a total budget of UGX.16,512,877,555 representing 94% of the total budget. I noted that 3 activities representing 38% of the total outputs/activities were not quantified to enable measurement of performance. Of the 5 assessed outputs/activities assessed, 3 outputs/activities representing 60% were fully implemented; 2 outputs/activities representing 40% was partially implemented. \u2022 The scheme had 7 tractors out of which only 2 were functioning while the 5 tractors were grounded. \u2022 Shortcomings were noted in the implementation of the provisions in NEC Staff Terms and Conditions of Service 2013 Regulation 36(c) for purposes of staff appraisals. The gaps identified include: none development of performance agreements and plans, none completion of performance appraisal and quarterly performance reviews, none completion of performance improvement plans, lack mechanism for monitoring of staff attendance and none existence of rewards and sanctions committee.                        |\n|  1 |    7 | National Enterprise Corporation (NEC) \u2013 Luwero Industries Limited Opinion Unqualified   | \u2022 Trade debtors of UGX.954,036,947 have been outstanding for several years despite the Auditor General\u2019s earlier recommendations to management to devise a recovery plan or have some of them written off. \u2022 Trade creditors of UGX.1,132,790,229 have been outstanding for over three financial years. \u2022 Out of the total projections of UGX.8,452,124,416, UGX.7,506,352,614 was realised representing performance of 89% of the target. \u2022 I sampled 11 out-puts worth UGX.4,688,841,055 representing 55% of the total budget and noted that all outputs were quantified to enable measurement of performance. Further, of the 8 quantified outputs/activities assessed, 5 outputs/activities representing 63% were fully implemented; 2 output/activity representing 25% was partially implemented while 1 output representing 12%. \u2022 Shortcomings were noted in the implementation of the provisions in NEC Staff Terms and Conditions of Service 2013 Regulation 36(c) for purposes of staff appraisals. The gaps identified include: non-development of performance agreements and plans, non-completion of performance appraisals, non-completion of quarterly performance reviews, non- completion of performance improvement plans, no mechanism for monitoring of staff attendance and no existence of rewards and sanctions committee. |", "metadata": {"page": 165, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                                                                      | SUMMARY OF KEY FINDINGS \u2022 Shortcomings were noted in the implementation of the provisions in NEC Staff Terms and Conditions of Service 2013 Regulation 36(c) for purposes of staff appraisals. The gaps identified include: non-development of performance agreements and plans, non-completion of performance appraisal, non-completion of quarterly performance reviews, non-completion of performance improvement plans, no mechanism for monitoring of staff attendance and no existence of rewards and sanctions committee.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |\n|---:|-----:|:-------------------------------------------------------------------------------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    8 | National Enterprise Corporation (NEC) \u2013 Construction Works and Engineering Limited Opinion Unqualified | \u2022 A debt of UGX.309,131,860 by MOD CMI has been outstanding for a period of more than a year. \u2022 Out of the budgeted revenue of UGX.5,200,000,000 for the year 2018/19, UGX.10,337,334,454 was collected representing performance of 199% of the target. \u2022 I sampled 7 out-puts worth UGX.4,722,081,060 representing 93% of the total budget and noted that 2 outputs/activities representing 29% of the total outputs/ activities were not quantified to enable measurement of performance. Further, of the 5 quantified outputs/activities assessed, no outputs/activities were fully implemented; 3 activities representing 60% were partially implemented while 2 activities representing 40% were not implemented at all. \u2022 Shortcomings were noted in the implementation of the provisions in NEC Staff Terms and Conditions of Service 2013 Regulation 36(c) for purposes of staff appraisals. The gaps identified include: none development of performance agreements and plans, none completion of performance appraisal and quarterly performance reviews, none completion of performance |", "metadata": {"page": 165, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                                                | SUMMARY OF KEY FINDINGS improvement plans, lack mechanism for monitoring of staff attendance and none existence of rewards and sanctions committee.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |\n|---:|-----:|:---------------------------------------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    9 | National Enterprise Corporation (NEC) \u2013 UZIMA Limited Opinion Unqualified        | \u2022 Trade payables increased by 569% from UGX.164,354,000 in the previous financial year to UGX.1,100,044,856 in the year under review. \u2022 Out of the budgeted revenue of UGX.5,412,853,613 for the year 2018/19, UGX.4,627,269,210 was collected representing under performance of 14.5% of the target. \u2022 I sampled 9 outputs worth UGX.4,380,286,900 representing 81% of the total budget and noted that all outputs were not quantified to enable measurement of performance. \u2022 I noted that the factory fire escape route was blocked and employees lacked protective gear exposing them to possible factory accidents. \u2022 Shortcomings were noted in the implementation of the provisions in NEC Staff Terms and Conditions of Service 2013 Regulation 36(c) for purposes of staff appraisals. The gaps identified include: none development of performance agreements and plans, none completion of performance appraisal and quarterly performance reviews, none completion of performance improvement plans, lack mechanism for monitoring of staff attendance and none existence of rewards and sanctions committee.                                                                                                                                                                               |\n|  1 |   10 | National Enterprise Corporation (NEC) \u2013 Farm Katonga Limited Opinion Unqualified | \u2022 UGX.4,226,554,679 was spent by NEC for infrastructure development in Kyankwanzi-NALI with the aim of extending the export grade beef project without legal ownership of the land. \u2022 Out of the budgeted revenue of UGX.150,000,000 for the year 2018/19, UGX.667 250,000 was collected representing performance of 445% of the target. \u2022 I sampled 7 out-puts worth UGX.935,791,800 representing 80% of the total budget and noted that 4 outputs/activities representing 57% of the total outputs/ activities were not quantified to enable measurement of performance. Further, of the 3 quantified outputs/activities assessed, no activity was fully implemented; 2 activities representing 67% were partially implemented while 1 activity representing 33% was not implemented at all. \u2022 Shortcomings were noted in the implementation of the provisions in NEC Staff Terms and Conditions of Service 2013 Regulation 36(c) for purposes of staff appraisals. The gaps identified include: non development of performance agreements and plans, non-completion of performance appraisals, non-completion of quarterly performance reviews, no completion of performance improvement plans, no mechanism for monitoring of staff attendance and no existence of rewards and sanctions committee. |", "metadata": {"page": 166, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                    | SUMMARY OF KEY FINDINGS improvement plans, lack mechanism for monitoring of staff attendance and none existence of rewards and sanctions committee.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |\n|---:|-----:|:-------------------------------------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   11 | Uganda Air Cargo Opinion Unqualified | \u2022 The Corporation has outstanding trade receivables of UGX.1,633,873,518 as at 30th June 2019. Of these, debtors totaling to UGX.8,340,893,520 representing 72% had been outstanding for a period of more than two years. \u2022 The Corporation has outstanding trade payables amounting to UGX.14,566,675,168 with over UGX.13 bn that has been outstanding for over three financial years. \u2022 Salaries to the tune of UGX.5,247,458,218 have remained outstanding for a period of over 2 years. \u2022 Three aircrafts have remained grounded i.e. 5X-UDF, 5X-UYX and C130 requiring major overhaul and at the time of grounding the aircrafts, the restoration costs were US$8m compared to US$11m now. \u2022 Out of the budgeted revenue of UGX.41,937,497,120 for the year 2018/19, UGX.15,313,216,618 was collected representing performance of 37% of the target. \u2022 I sampled 5 out-puts worth UGX.37.9bn representing 90% of the total budget and noted that 1 output was not quantified to enable measurement of performance. Further, of the 4 quantified outputs/activities assessed, 1 output/activity representing 20% was fully implemented; 3 outputs/activities representing 80% were partially implemented. \u2022 Shortcomings were noted in the implementation of the provisions in regarding Staff Terms and Conditions for purposes of staff appraisals. The gaps identified include: non-development of performance agreements and plans, non-completion of performance appraisal, non-completion of quarterly performance reviews, non-completion of performance improvement plans, no |", "metadata": {"page": 166, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | Sn   | SECTOR AND ENTITY   | SUMMARY OF KEY FINDINGS mechanism for monitoring of staff attendance and no existence of rewards and sanctions committee.   |\n|---:|:-----|:--------------------|:----------------------------------------------------------------------------------------------------------------------------|\n|  0 |      | HEALTH SECTOR       |                                                                                                                             |", "metadata": {"page": 167, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                              | SUMMARY OF KEY FINDINGS mechanism for monitoring of staff attendance and no existence of rewards and sanctions committee.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            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 0 |    1 | Mulago National Referral Hospital Opinion Qualified            | \u2022 The Cumulative outstanding commitment in respect of \u2018Goods and services consumed\u2019 under the Memorandum Statement of Outstanding Commitments was wrongly cast as UGX 3,869,983,881 instead of UGX 4,077,770,677. In addition, outstanding commitments of UGX 5,752,772,100 were not supported. \u2022 A sum of UGX.3, 268,349,770 was charged on items which do not reflect the nature of the expenditure as defined per Government Chart of Accounts. \u2022 The entity wrongly reported excess Appropriation-In-Aid (AIA) expenditure of UGX 1,797,788,219 as an adjustment in the Statement of Changes in Equity (Net Worth). \u2022 Out of the Fourteen (14) sampled outputs with twenty five (25) activities in the annual work plan, thirteen (13) activities (representing 52%) were fully implemented; Six (6) activities (representing 24%) were partially implemented; One (1) activity (representing 4%) was not implemented and Five (5) activities (representing 20%) did not have performance targets and indicators to facilitate performance measurement (extent of delivery of the planned outputs). \u2022 I noted that out of the budgeted revenue of UGX.13,000,000,000 for the year 2018/19, only UGX.3,948,263,830 was collected (representing under performance of 69.6% of the target). \u2022 The entity budgeted to receive UGX.79,178,004,894. However, UGX 69,979,373,406 was warranted resulting into a budget shortfall of UGX 9,198,631,381 representing 11.6%. \u2022 Out of the warrants, UGX 64,463,706,286 was spent by the entity resulting into unspent balance of UGX 5,515,667,120 representing an under-absorption level of 7.9%. \u2022 I noted cases where the information reported in the annual performance report by the Hospital management was not accurate. Quantification of expected outputs and actual result output was not done in some cases. \u2022 The entity reported domestic arrears totalling UGX.5,752,772,100. This figure increased from UGX.4,261,691,744 in the year ended 30th June 2018. \u2022 I noted that the Hospital did not have an approved strategic plan to guide the planning activities for the period under review contrary to the requirements of the standing instructions. \u2022 I noted that the Hospital Administration had 41 registered business ventures operating on the Hospital land. On the contrary, a physical count during inspection of the premises revealed that there were 145 ventures operating on Mulago Hospital premises. \u2022 I noted that 10 housing blocks with a total of 30 house units in the Mulago quarters occupied by senior members of staff, and 5 housing blocks along Owen road occupied by senior Doctors still had houses roofed with asbestos sheets. \u2022 I noted that some of vehicles earmarked for disposal were not recorded in the register and according to the administration such vehicles were to be disposed of. \u2022 The hospital experienced stock outs of various medicines and I noted cases of expired drugs. \u2022 Shortcomings were noted in the implementation of performance management initiatives. The gaps identified include; Understaffing, failure to develop performance agreements/targets, failure to develop performance Plans, late completion of Performance Appraisals, failure to undertake quarterly Performance Reviews, none completion of Performance Improvement Plans, lack of mechanism in place to monitor staff attendance and failure to publish a client charter. |\n|  1 |    2 | Butabika National Mental Referral Hospital Opinion Unqualified | \u2022 I noted that out of the budgeted revenue of UGX. 1,700,000,000, UGX. 1,124,181,541 was collected representing an under performance of 33.9% of the target. \u2022 I also noted that UGX. 1,111,206,838 collected, was remitted to the consolidated fund resulting in the difference of UGX. 10,537,503 (after accounting for bank charges of UGX.2,437,200) due to the consolidated fund by the close of the year. \u2022 The entity budgeted to receive UGX.14,799,156,269 however UGX.14,393,526,297 was warranted resulting in a budget shortfall of UGX.405,629,972 representing 2.74%.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |", "metadata": {"page": 167, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                | SUMMARY OF KEY FINDINGS \u2022 Out of the warrants, only UGX.13,914,233,527 was spent by the Entity resulting in an unspent balance of UGX.479,292,770 representing an absorption level of 96.67%. \u2022 I noted out of the 19 quantified activities assessed, only 6 activities representing 32% were fully implemented; 3 (16%) activities had no targets and indicator metric set to determine the extent of delivery of the output, 2 (11%) were not implemented while 8(42%) were not implemented. \u2022 A sum of UGX. 36,111,290 was diverted to other activities contrary to the financial regulations. \u2022 I noted that domestic arrears worth UGX 111,930,566 were incurred by the entity during the year under review. \u2022 The Hospital\u2019s Approved Structure has 533 positions. However, the staff list as at 30/06/2019 showed that only 388 posts were filled leaving 145 (27%) positions vacant. \u2022 I noted that the hospital had medicines that expired as far back as 2015/2016 financial year in its medical stores. \u2022 Shortcomings were noted in the implementation of performance management initiatives. The gaps identified include; failure to develop performance agreements/targets, non-submission of performance Agreement Report, non-Submission of performance appraisal reports and non- completion of quarterly performance reviews.                                                                                                                                                                                                                                                                                                                                                                                                    |\n|---:|-----:|:-------------------------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    3 | Uganda Aids Commission (UAC) Opinion Unqualified | \u2022 Out of the warrants of UGX.6,867,449,905, UGX.6,813,469,870 was spent by the entity resulting in unspent balance of UGX.53,980,035 (representing an absorption level of 99.21%). \u2022 The Commission planned to achieve its deliverables through implementation of 82 outputs. I reviewed all the 82 outputs budgeted for during the year and noted that 10 outputs representing 12% of the total outputs were not quantified to enable measurement of performance. \u2022 Further, out of the 72 quantified outputs assessed, 55 outputs representing 76% were fully implemented; four (4) outputs representing 6% were partially implemented while 13 outputs representing 18% were not reported on. \u2022 Funds worth UGX 15,820,901 were irregularly diverted and spent on other activities without seeking necessary approvals. \u2022 The Commission received off-budget financing to a tune of UGX 3,372,895,662 which was not included in its budget estimate/appropriation. \u2022 The Commission returned unspent donor funds worth UGX 47,421,315 to the respective donors due to failure to utilise the funds. \u2022 Domestic arrears worth UGX 76,162,402 remained unsettled at the close of the financial year. \u2022 The Commission has a dispute over property ownership and has therefore not been able to collect revenue from the properties on the land since October 2016. \u2022 Shortcomings were noted in the implementation of the provisions of the UAC Human resources manual in relation to staff performance management. The gaps identified include failure to prepare the Commission annual performance plan; failure to prepare an annual performance report; failure to hold Quarterly Performance reviews and failure to review staff attendance. |", "metadata": {"page": 168, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                            | SUMMARY OF KEY FINDINGS \u2022 Out of the warrants, only UGX.13,914,233,527 was spent by the Entity resulting in an unspent balance of UGX.479,292,770 representing an absorption level of 96.67%. \u2022 I noted out of the 19 quantified activities assessed, only 6 activities representing 32% were fully implemented; 3 (16%) activities had no targets and indicator metric set to determine the extent of delivery of the output, 2 (11%) were not implemented while 8(42%) were not implemented. \u2022 A sum of UGX. 36,111,290 was diverted to other activities contrary to the financial regulations. \u2022 I noted that domestic arrears worth UGX 111,930,566 were incurred by the entity during the year under review. \u2022 The Hospital\u2019s Approved Structure has 533 positions. However, the staff list as at 30/06/2019 showed that only 388 posts were filled leaving 145 (27%) positions vacant. \u2022 I noted that the hospital had medicines that expired as far back as 2015/2016 financial year in its medical stores. \u2022 Shortcomings were noted in the implementation of performance management initiatives. The gaps identified include; failure to develop performance agreements/targets, non-submission of performance Agreement Report, non-Submission of performance appraisal reports and non- completion of quarterly performance reviews.   |\n|---:|-----:|:-------------------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    4 | Uganda Blood Transfusion Services (UBTS) Opinion Unqualified | \u2022 Parliament appropriated a total of UGX.19.18Bn to UBTS, however the entity only received UGX.19.17Bn resulting in a budget shortfall of UGX.9,674,726 representing a funding level of 99.95% of the approved budget. \u2022 Out of the warranted amount of (UGX.19,172,423,897 ), UGX.19,131,289,991 was spent by the entity resulting in unspent balance of UGX.41,133,906 representing an absorption level of 99.79%. \u2022 I noted that funds amounting to UGX 35,735,999 were diverted. \u2022 I noted that out of 6 outputs assessed, 3 outputs representing 50% of the total outputs were not quantified to enable measurement of performance. \u2022 I noted that out of the 6 quantified outputs assessed, no output was fully implemented; one (1) output representing 16.7% was partially implemented while two (2) outputs representing 33.3% were not implemented at all and three (3) outputs representing 50% did not have clear performance indicators and targets to facilitate performance measurement.                                                                                                                                                                                                                                                                                                                                           |", "metadata": {"page": 168, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                             | SUMMARY OF KEY FINDINGS \u2022 I noted significant inconsistencies between the figures in the vote performance report and the statement of financial performance as of 30th June, 2019. \u2022 I noted that collected blood is transported together with staff using the entity non refrigerated vehicles. \u2022 UBTS operates without accreditation by the African Society for Blood Transfusion (AFSBT). This means that its (UBTS) operations are only limited to local standards. \u2022 Shortcomings were noted in the implementation of performance management initiatives. The gaps identified include; lack of performance agreements, non-submission of Performance Agreement Reports, late completion of performance appraisals, non-submission of Performance Appraisal Reports, failure to undertake quarterly performance reviews, non-completion of performance plans, non-submission of Progress Reports on Performance Improvement Plans, lack of mechanism to monitor staff attendance, non- submission of reports on absenteeism, late Conclusion of Disciplinary Cases, non- submission of Reports on Discipline and lack of a client\u2019s charter.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |\n|---:|-----:|:--------------------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    5 | China Uganda Friendship Hospital \u2013 Naguru Opinion Unqualified | \u2022 I noted that out of the budgeted revenue of UGX.280,000,000 for the year 2018/19, only UGX.136,972,203 was collected representing a performance of 51.08% of the target, and underperformance of 48.92%. \u2022 The entity budgeted to receive UGX.8,675,295,804 however UGX.8,401,895,801 was warranted resulting in a budget shortfall of UGX. 273,400,003 representing 3%. \u2022 Out of the warrants, UGX 8,002,044,677 was spent by the entity resulting in unspent balance of UGX.399,851,124 representing an absorption level of 95.24%. \u2022 I noted that out of the 23 outputs planned to be implemented with a total budget of UGX. 8,675,295,804, I reviewed all the 23 outputs budgeted at UGX. 8,675,295,804 representing 100% of the total budget. \u2022 A sum of UGX 32,978,594 was irregularly diverted from the rightful activities towards others without seeking and obtaining the necessary approvals. \u2022 I noted that the hospital does not have a management Board. \u2022 I noted that a total of UGX.344,556,616 was paid to a number of suppliers without deduction of withholding tax worth UGX 20,673,397. \u2022 I noted that out of 349 approved positions, only 290 (83%) positions were filled and 59 (17%) positions were vacant by the end of the year under review. \u2022 Shortcomings were noted in the implementation of performance management initiatives. The gaps identified include; failure to develop performance agreements/targets, non-submission of performance Agreement Report, non-completion of performance improvement plans, non- Submission of progress report on performance improvement plans, non-submission of Submission of reports on discipline and lack of a clients\u2019 charter. \u2022 I noted that the hospital lacked medical stationary and had a challenge of drugs stock outs. |", "metadata": {"page": 169, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                 | SUMMARY OF KEY FINDINGS \u2022 I noted significant inconsistencies between the figures in the vote performance report and the statement of financial performance as of 30th June, 2019. \u2022 I noted that collected blood is transported together with staff using the entity non refrigerated vehicles. \u2022 UBTS operates without accreditation by the African Society for Blood Transfusion (AFSBT). This means that its (UBTS) operations are only limited to local standards. \u2022 Shortcomings were noted in the implementation of performance management initiatives. The gaps identified include; lack of performance agreements, non-submission of Performance Agreement Reports, late completion of performance appraisals, non-submission of Performance Appraisal Reports, failure to undertake quarterly performance reviews, non-completion of performance plans, non-submission of Progress Reports on Performance Improvement Plans, lack of mechanism to monitor staff attendance, non- submission of reports on absenteeism, late Conclusion of Disciplinary Cases, non- submission of Reports on Discipline and lack of a client\u2019s charter.   |\n|---:|-----:|:--------------------------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    6 | National Medical Stores (NMS) Opinion Unqualified | \u2022 I noted that NMS payables increased from UGX 77,905,926,000 for the financial year 2017/18 to UGX 121,475,919,000 for the financial year 2018/19 representing an increase of UGX 43,569,993,000 (representing 55.9%). \u2022 On the other hand, a review of the IFMS financial reports revealed that NMS was indebted to the tune of UGX 110,726,211,404. No reconciliation was provided to harmonize the two figures. \u2022 The entity reported a balance of receivables amounting to UGX 38,223,536,000 in the statement of financial position of which four (4) debtors valued at UGX 17,325,064,059 were all more than three years old. \u2022 I noted that no guidance was provided on the depreciation methods and rates applicable to the different classes of assets. As a result UGX 3,182,002,000 reported as the value of depreciation charge for the year lacked a proper base for its computation. \u2022 National Medical Stores Finance and Accounting Policy and Procedure Manual 2018 does not provide guidance on Inventory valuation although NMS values its inventory every financial year.                                                     |", "metadata": {"page": 169, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                          | SUMMARY OF KEY FINDINGS \u2022 I noted that \u201ccall off orders\u201d and supplier delivery notes for Medical supplies amounting to UGX. 8,857,994,346 were delivered outside the agreed upon delivery dates.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |\n|---:|-----:|:-----------------------------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    7 | Uganda Virus Research Institute (UVRI) Opinion Unqualified | \u2022 I noted that out of the budgeted revenue of UGX.260,000,000 for the year 2018/19, only UGX.107,120,835 was collected representing 41.2% of the target. \u2022 The entity budgeted to receive UGX 7,377,120,461. However, UGX 6,720,335,064 was warranted and released resulting in a budget shortfall of UGX 656,785,397 representing 8.9%. Out of the amount released (UGX 6,720,335,064), UGX 6,378,913,118 was spent by the entity resulting in unspent balance of UGX 341,421,946 representing an under-absorption level of 5%. \u2022 Out of the 7 quantified outputs/activities assessed, 1 output/activity representing 14% was fully implemented and 6 outputs/activities representing 86% were partially implemented. \u2022 The error of UGX.374,275,610 was not corrected and reflected in the Reconciliation between total expenditure per Appropriation Accounts and per Statement of Financial Performance. \u2022 I noted that the Institute\u2019s Nitrogen Plant broke down in 2017 and had not been repaired or replaced by the time of audit. \u2022 UVRI has an approved structure of 237 positions. Out of the 237 approved positions, only 88 (37.1%) were filled and 149 positions remained vacant as at the time of the audit (Nov 2019). Among the unfilled positions, are key positions of Assistant Director of Research in Zoology/Ecology, Public Relations Officer, Principal Economist and Bio Medical Engineer. \u2022 Shortcomings were noted in the implementation of performance management initiatives. The gaps identified include; late completion of Performance Appraisals, non-Submission of performance appraisal reports, non-completion of Performance Improvement Plans, non- Submission of progress report on performance improvement plans, Non- submission of reports on absenteeism and lack of a client\u2019s charter. |", "metadata": {"page": 170, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                   | SUMMARY OF KEY FINDINGS \u2022 I noted that \u201ccall off orders\u201d and supplier delivery notes for Medical supplies amounting to UGX. 8,857,994,346 were delivered outside the agreed upon delivery dates.                                                                                                                                                                                                                                                                           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 0 |    8 | Health Service Commission (HSC) Opinion Unqualified | \u2022 I noted that the entity did not budget for NTR yet UGX.13,243,700 was collected. \u2022 The entity budgeted to receive UGX.6,404,808,971 out of which r UGX.6,404,399,754 was warranted representing almost 100% of the budget. \u2022 Out of the amount released of UGX.6,404,399,754, UGX. 6,260,564,779 was spent by the entity resulting in unspent balance of UGX.143,834,975 representing an absorption level of 97.75%. \u2022 I noted that out of the 6 quantified outputs/activities assessed, 1 output/activity representing 17% was fully implemented; 1 output/activity representing 17% was partially implemented while the level of implementation for 4 outputs/activities representing 66% could not be assessed due to lack of indicators/ targets. \u2022 I noted that funds to the tune of UGX.15,820,901 were irregularly diverted towards other activities without seeking and obtaining the necessary approvals. \u2022 A trend analysis of the domestic arrears showed a limited movement of arrears from UGX. 82,918,252 in the previous year to UGX.82,798,153 in the year under review, a decrease of 0.15 %. \u2022 It was noted that out of the 79 approved posts for the Commission, only 46 (58%) were filled leaving 33 (42%) posts vacant. \u2022 I noted that the Commission launched an Electronic Recruitment System (ERS) and has established recruitment hubs in eight Regional Referral Hospitals without a proper IT governance structure. The commission did not have an IT policy, IT Strategic Committee, IT Strategic Plan and an IT Unit to drive the strategy. \u2022 Shortcomings were noted in the implementation of performance management initiatives. The gaps identified include; failure to develop performance agreements/targets, delayed development of performance plans, delayed completion of performance appraisals, Failure to hold quarterly performance reviews and Non-submission of a summary report on performance appraisal. \u2022 Shortcomings were noted in the recruitment of Staff for the Health Service. The gaps identified include; Non-submission of HSC performance reports by District Service Commissions, Non- |", "metadata": {"page": 170, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                    | SUMMARY OF KEY FINDINGS monitoring of the implementation of the Commission\u2019s decisions, Failure to attract staff in key positions.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   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 0 |    9 | Ministry of Health Opinion Qualified | \u2022 Unsupported adjustments relating to domestic arrears (UGX. 1,655,638,328), overdraft (UGX. 1,037,888,831) and bounced EFTs (UGX. 313,653,500) which as a whole have a material effect on the presentation of the financial statements. \u2022 Mischarge/ Diversion of funds amounting to UGX. 3,089,769,035. \u2022 There was a shortfall in releases amounting to UGX. 12,204,467,716 representing an under- release of 7.5% of the budget. Ministry of Health had unspent balance of UGX. 3,257,075 (out of UGX. 150,334,054,569 released), representing an absorption level of almost 100%. \u2022 The Ministry planned to achieve its deliverables through implementation of 41 outputs. I sampled 28 out-puts budgeted at UGX. 1,022,297,782,000 (including external funding) representing 87.71% of the total budget for review and noted that of these, 1 (3.57%) was fully implemented, 5 (17.86%) partially implemented, and 11 (39.28%) not implemented at all. The remaining 11 (39.28%) could not be assessed as no targets had been set by the Ministry. \u2022 MoH did not budget for NTR. However, UGX 134,218,800 was collected. Failure to budget for revenue misleads the users of the financial statements. \u2022 Off-budget financing received by MoH to a tune of USD. 6,202,468.79 and UGX. 4,678,591,035 was not paid into the Consolidated Fund contrary to the PFMA, 2015. \u2022 MoH did not budget adequately for domestic arrears. With domestic arrears amounting to UGX. 46,522,711,341, only UGX 197,440,913 was budgeted for settlement of domestic arrears, and only UGX 20,258,934,225 of this was actually paid. \u2022 MoH had contingent liabilities amounting to UGX 46,206,660,072 due to two on-going court cases. \u2022 The Ministry of Health has an approved organisation structure comprising of 853 staff out of which 481 posts have been filled, leaving a balance of 372 posts vacant. \u2022 Serious shortcomings were noted in the area of staff performance management, including delays to complete and submit to MoPS Performance Agreements, Plans, Appraisals, Improvement Plans and reports on discipline; absence of a rewards and sanctions committee; and delayed conclusion of disciplinary cases. \u2022 UGX. 2,742,205,914 was paid out as pension without the Responsible Officers verifying the salary, gratuity and pension payment files sent to the IPPS/IFMS; pensioners aged 75 years and above were being paid pension without availability of life certificates on their files; and gratuity payments worth UGX. 495,906,691 were uploaded to the IFMS without having been processed through the IPPS, presenting a risk of making duplicate payments. |", "metadata": {"page": 171, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                         | SUMMARY OF KEY FINDINGS monitoring of the implementation of the Commission\u2019s decisions, Failure to attract staff in key positions.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |\n|---:|-----:|:------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   10 | National Drug Authority Opinion Qualified | \u2022 Amounts totalling UGX 32,305,937,813 that related to contract sums for the construction of a Laboratory Tower (UGX 31,310,160,593) and Supervising Consultant (UGX 995,777,220) were erroneously recognized as payables and Capital Work In Progress before commencement of works. \u2022 Although National Drug Authority had a revenue performance of 106%, there were shortfalls in certain revenues streams amounting to UGX 1,016,669,274. \u2022 National Drug Authority had a capital expenditure budget of UGX 41,310,730,100 of which only UGX 1,579,441,546 (3.28%) was utilized thereby leaving unspent funds worth UGX 39,731,288,554. \u2022 Even though the Authority set expenditure targets per quarter for the capital expenditure, no clear targets and performance indicators were set some of the outputs. \u2022 The Authority planned to achieve its deliverables through implementation of 71 outputs. I sampled 28 outputs worth UGX 9,209,511,000 representing 17.9% of the total budget and noted that nine (9) outputs were fully implemented, 16 partially implemented, two (2) outputs were not implemented at all and one (1) planned output could not be assessed. |", "metadata": {"page": 171, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                                     | SUMMARY OF KEY FINDINGS \u2022 Funds worth UGX 27,160,098,065 had not been collected by the close of the financial year. Of this amount, UGX 23,959,154,964 was due from Ministry of Health while UGX 1,537,194,483 was owed from Global Fund and both remained outstanding for more than 2 years. \u2022 A total of 15 assets were missing as result of staff leaving without handing them over to the Authority. \u2022 Out of the 14 cases against the National Drug Authority, it was noted that seven (7) cases arose due to the Authority\u2019s failure to conduct the contract terminations of the parties involved in a fair and lawful manner, resulting in financial loss amounting to UGX 118,791,119 in addition to an outstanding obligation of UGX 800,000,000. \u2022 I reviewed four (4) concluded cases against the National Drug Authority and noted that they arose out of unfair and unlawful action on the part of the Authority staff while undertaking their ordinary business, resulting in a financial loss of UGX 358,982,513. \u2022 Delayed integration of the NDA Management Information System (NDAMIS) and Navision System resulting in manual reconciliation and posting of revenue transactions from NDAMIS to Navision. \u2022 Shortcomings were noted in the implementation of the provisions of the NDA Human resources manual in relation to staff performance management. The gaps identified include absence of a rewards and sanctions committee and failure to complete and submit performance appraisals.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |\n|---:|-----:|:----------------------------------------------------------------------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   11 | Uganda Nurses and Midwives Council \u2013 FY 2017/2018 Opinion Unqualified | \u2022 Contrary to best practice corporate governance requirements for separation of operational and oversight responsibilities, it was observed that the Chairperson of the Council signed the financial statements submitted to this Office for audit instead of the Accounting Officer (Registrar). \u2022 There was a shortfall in releases amounting to UGX 43,500,000 representing an under release of 58% of the budget. \u2022 The Council received a grant of UGX 48,750,000 from the United Nations Population Fund (UNFPA) and I observed that only UGX 11,500,000 (24%) had been utilised while the balance of UGX. 37,250,000 was refunded back to UNFPA because of failure by the institute to absorb it within the year. \u2022 Funds worth UGX 38,088,650 were spent in excess of the approved budget without the approval of the Minister. \u2022 I observed that the key positions of the Registrar and Deputy Registrar have not yet been substantively filled. Further, I noted that two staff have been acting in these positions for more than the mandatory period of 6 months and are being paid acting allowances, without evidence on their personal files that their acting appointments were renewed or extended by the Health Service Commission. \u2022 The Council lacks an internal audit function. \u2022 I noted that the Council awarded a contract for the construction of a water borne toilet at UNMC at UGX.43,770,330, while the approved budget was UGX.32,000,000 and there was no approved supplementary budget to support the additional allocation of UGX 11,770,330. \u2022 The Council undertook procurement of the Supply of assorted stationery at UGX 9,202,000, without any procurement requisition (Form 5) from the user department. \u2022 I reviewed procurements totalling to UGX 147,667,220 and noted a number of irregularities such as: payments worth UGX 93,052,720 made to suppliers other than those named in the LPOs; incomplete deliveries; deliveries made before initiation of procurements; deliveries made before evaluation of bidders and instances of lack of contracts. \u2022 The Council procured 6000 certificates and 7000 identity cards. I noted that only 2,065 certificates and 7,000 identity cards were delivered and the supplier was paid UGX. 20,123,500 in excess of the invoiced amount. Furthermore the procurement records were not availed for audit. |", "metadata": {"page": 172, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                                   | SUMMARY OF KEY FINDINGS \u2022 I noted that the council has no designated transport officer and as a result, log books and fuel registers were not being maintained. In addition there were no monthly fuel reconciliations being undertaken or operating records on maintenance and repairs.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |\n|---:|-----:|:--------------------------------------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   12 | Uganda Nurses and Midwives Council \u2013 FY 2018/2019 Opinion Qualified | \u2022 An expenditure item was reported in the Statement of Financial Performance as cost of sales worth UGX 201,100,020 while the corresponding Note 14 disclosed \u2018printing costs\u2019 at UGX 191,435,720. No supporting documentation was provided for this amount. \u2022 The Council made payments totalling to UGX 1,274,315,720 as direct debits to the council bank accounts without any supporting documentation and they were also not captured in the cashbook. \u2022 Most of the sections of the UNMC Financial and Accounting Policies and Procedures Manual 2012 are outdated and need updating. \u2022 The Nurses and Midwives Act requires the Council to prepare the annual financial statements of accounts for the immediately preceding financial year not later than three months in the following year, which contradicts the PFMA, 2015. \u2022 There were no log books maintained to track the vehicle movements as required by the regulations and no records were maintained to keep track of vehicle history, performance, servicing, overheads, and repairs. \u2022 The Council appointed a contract manager who was not a staff of the Council contrary to PPDA regulations. |", "metadata": {"page": 173, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                                   | SUMMARY OF KEY FINDINGS \u2022 I noted that the council has no designated transport officer and as a result, log books and fuel registers were not being maintained. In addition there were no monthly fuel reconciliations being undertaken or operating records on maintenance and repairs.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |\n|---:|-----:|:--------------------------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   13 | Uganda Medical and Dental Practitioners Council Opinion Unqualified | \u2022 UMDPC had an approved budget of UGX 1,953,040,000 out of which UGX 1,667,255,072 (87.1%) was realized, resulting into a shortfall of UGX 285,784,928 (12.9%). \u2022 UMDPC only received UGX 32,750,000 from MoH as subventions out of the budgeted UGX 75,000,000, translating into a shortfall of UGX 42,250,000. \u2022 UMDPC\u2019s domestic arrears shot up from UGX 9,003,367 in the previous year to UGX 51,546,557 in the year under review, an increase of 472.5 %. The arrears, which remained unsettled at the close of the year, were in respect of statutory deductions of PAYE (UGX 36,351,201) and NSSF (UGX 15,195,356). \u2022 No budget provisions were made by UMDPC towards settlement of outstanding domestic arrears from the prior year amounting to UGX 9,003,367. \u2022 There were only two signatories to UMDPC\u2019s bank account, namely the Registrar and his Deputy, contrary to the requirement to have the Registrar (Accounting Officer) plus any other two heads of department as signatories. This means that Council business comes to a standstill if one of the signatories is away. \u2022 UMDPC has an approved organisation structure comprising of 26 staff out of which 16 posts have been filled, leaving a balance of 10 posts vacant. \u2022 No staff performance appraisals were done in the year under review. \u2022 No report on procurement activities undertaken by the Council was submitted to PPDA., despite the fact that UMDPC undertook procurements worth UGX 497,000,000 during the year under review. |\n|  1 |   14 | Joint Clinical Research Centre (JCRC) Opinion Qualified             | \u2022 I noted that the net book value of land and buildings was understated to the extent of the difference between its carrying amount and the market value. \u2022 I noted that donated assets were not valued and recognized in the financial statements. Hence, understating the net book value of Property, Plant Equipment. \u2022 I noted that the entity had an approved revenue budget of UGX 24,247,302,851, out of which UGX 19,140,030,000 was realized resulting in a shortfall of UGX.5,107.272,851 (21%). \u2022 I observed that out of the 204 quantified outputs assessed, 159 outputs/activities representing 78% were fully implemented, 5 outputs/activities representing 2% were partially implemented while 40 outputs/activities representing 20% were not implemented at all. \u2022 I noted that during the year, the Centre operated without stocks for key essential medicines and health supplies.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |", "metadata": {"page": 173, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                         | SUMMARY OF KEY FINDINGS \u2022 I observed that the annual summary statement of financial performance was submitted in November 2019 beyond the statutory deadline. \u2022 I noted that during the financial year 2017/18, five (5) firms bided to construct the Tuberculosis Clinic. However, the contracts committee made a decision that the quoted bid amount by the Best Evaluated Bidder of UGX 435,554,927 was so high and the Contracts Committee recommended the use of Force Account Mechanism without adhering to PPDA guidelines. \u2022 I noted that advance payments worth UGX. 165,627,079.29 were made to various suppliers without advance payment guarantees. \u2022 For procurements worth UGX 95,297,800 there was no evidence that market price assessment was conducted by the Accounting Officer prior to either initiation of the procurement or contracting.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |\n|---:|-----:|:------------------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   15 | Uganda Cancer Institute Opinion Qualified | \u2022 I observed that out of the UGX 7,419,908,090 funds allocated under program 02 -medical services to deliver cancer care services, UGX 497,155,495 representing 6.70% of the funds program allocation was diverted to other activities. \u2022 Parliament appropriated a total of UGX 93.072 billion to Uganda Cancer Institute; however the entity only received UGX 48.831 billion (representing a release of 52.5%) of the approved budget. \u2022 Of the amount of UGX 48.831 billion released UGX 48.808 billion was spent by the entity resulting in unsent balance of UGX 23 million representing 99.9% absorption level. The unspent balance at the end of the financial year was subsequently swept back to the consolidated fund account. \u2022 I noted that out of the 110 quantified activities assessed, only 63 outputs/activities representing 57% were fully implemented; 23 outputs/activities representing 21% were partially implemented, 14 outputs/activities representing 13% were not implemented while 10 outputs/activities representing (9%) had no targets and indicator metric set to determine the extent of delivery of the output. \u2022 I noted that staff salaries worth UGX.162,708,400 incurred during the year under review were not paid. \u2022 I noted that UGX.5,267,717 was paid to individuals who were not on the pension payroll that is included as part of the financial statements hence rendering the payment doubtful. \u2022 I noted that the entity lacked adequate space for offices, stores and patients. \u2022 Shortcomings were noted in the implementation of performance management initiatives. The gaps identified include; non-submission of progress report on performance improvement plans, late conclusion of disciplinary cases and non- submission of reports on disciplinary cases. |", "metadata": {"page": 174, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                                                                         | SUMMARY OF KEY FINDINGS \u2022 I observed that the annual summary statement of financial performance was submitted in November 2019 beyond the statutory deadline. \u2022 I noted that during the financial year 2017/18, five (5) firms bided to construct the Tuberculosis Clinic. However, the contracts committee made a decision that the quoted bid amount by the Best Evaluated Bidder of UGX 435,554,927 was so high and the Contracts Committee recommended the use of Force Account Mechanism without adhering to PPDA guidelines. \u2022 I noted that advance payments worth UGX. 165,627,079.29 were made to various suppliers without advance payment guarantees. \u2022 For procurements worth UGX 95,297,800 there was no evidence that market price assessment was conducted by the Accounting Officer prior to either initiation of the procurement or contracting.                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |\n|---:|-----:|:----------------------------------------------------------------------------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   16 | Uganda Reproductive Maternal and Child Health Services Improvement Project (URMCHSIP) Opinion Unqualified | \u2022 I noted some gaps relating to training of RMNCAH cadres in short supply; there were several training institutions that lack training aids and text books especially schools training the Diploma in Anesthesia, tutors of training schools (midwifery and anesthesia) had skill gaps and there were courses that were started with support of the Project specifically the Bachelor of Anesthesia for which schemes of service has not yet been developed. \u2022 I noted that a total ofUSD 31,627,057.95 was available for spending during the year. However, by close of the year under review, only USD.6,909,837.98 (22%) had been utilized. I further noted that out of the cumulative receipts for the two years of project implementation amounting USD 35,087,020, only USD.10,369,800.03(30%) had been spent by close of the year under review. \u2022 I noted that whereas funds amounting to USD 11,220,000 were available to the project for purchase of essential drugs, no procurements were conducted for the last two years of implementation. In addition, out of USD 10,100,000 available for purchase of health facilities equipment, only USD 2,296,209.08 had been spent (representing 22.7% absorption). Also noted was that USD 20,416,820 available for construction of maternity units had not yet been utilized. |\n|  1 |   17 | East African Public Health Laboratory Networking Project (EAPHLNP2)                                       | \u2022 I noted that the project had USD.9,683,037.18 available for spending during the year. However, only USD.4,191,998.54 was spent resulting in a total of USD.5,491,038.64 not utilized by year end.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |", "metadata": {"page": 174, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY Opinion Unqualified                                                                                               | SUMMARY OF KEY FINDINGS \u2022 I noted that the MoH did not conduct the semi-annual audits of the project. \u2022 I noted that 10 studies were not undertaken inspite of the availability of funding. The Ministry is missing a great opportunity to carry out studies to inform implementation of its core programs. \u2022 I noted that although the Project closure date is 30th March 2020, the ministry signed a one- year contract of UGX.8,913,336,496 for the construction of an Isolation Centre at Mulago with M/s Zhongmei on 3rd Oct 2019.                                                                                                                                                                                                                                                                                                                                                          |\n|---:|-----:|:------------------------------------------------------------------------------------------------------------------------------------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   18 | Spain Uganda Debt Swap for Renovating Kawolo and Busolwe General Hospital (SUDS) Opinion Unqualified                                | \u2022 No material issues to be reported on.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |\n|  1 |   19 | East African Centre of excellence for skills and tertiary education in bio medical science (ADB support to UCI) Opinion Unqualified | \u2022 I noted that out of UGX.64,262,869,000 the project expected from the Bank and UGX.1,989,265,000 from the GoU, a total of UGX.23,987,910,999 (37.3%) was received from the Bank and UGX.1,989,265,000 (100%) from the GoU resulting in a budget shortfall of UGX.40,274,958,001 (62.7%) in respect of external financing by the Bank. \u2022 I noted that of the UGX.27,478,553,587 available funds, a total of only UGX.23,463,995,356 was spent resulting in UGX.4,014,558,231 representing 16.7% of the funds available not absorbed. On the other hand, of amount (UGX.1,989,265,000) available for spending under Counterpart funding during the year, UGX.1,989,000,000 was spent representing an absorption level of 99.9%.                                                                                                                                                                   |\n|  2 |   20 | Allied Health Professionals Council (AHPC) Opinion Unqualified                                                                      | \u2022 AHPC projected to collect a total of UGX 2,923,938,396 from all its revenue sources but collected an overall total of UGX 3,232,922,862, a performance of 110.57%. However, some of the revenue streams, namely Registration of Business, Sale of Council documents, Recovery \u2013 Debtors Health Units and Inspection fees, registered revenue shortfalls which totalled to UGX 401,036,683. \u2022 It was noted that AHPC fully implemented all planned activities. However, there was excess expenditure of UGX 295.091,302 above the approved budget of UGX 2,923,938,396, implying that the deliverables were achieved at higher than planned costs. \u2022 I noted unauthorised expenditure by AHPC on 15 expenditure lines, amounting to UGX 523,939,754. Whereas the budget for these activities was UGX 626,666,392, AHPC spent UGX 1,150,606,146 (45.5% extra) without seeking due authorisation. |\n|  3 |   21 | Uganda Reproductive Health Voucher Project (URHVP) Opinion Unqualified                                                              | \u2022 There was under-absorption of funds by URHVP. The project had an opening balance of USD 72,468.79 and receipts of USD 6,130,000 resulting in a total of USD 6,202,469 available during the year under review. However, out of the funds available, a total of only USD 4,757,264.39 was spent resulting in USD 1,445,204.40 (30.4%) unutilized by close of the year. In the above circumstances, not all planned activities were implemented.                                                                                                                                                                                                                                                                                                                                                                                                                                                  |\n|  4 |   22 | Uganda Global Fund to fight AIDS, Tuberculosis and Malaria Project \u2013 HIV Component Opinion Unqualified                              | \u2022 No material issues to be reported on.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |", "metadata": {"page": 175, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY Opinion Unqualified              | SUMMARY OF KEY FINDINGS \u2022 I noted that the MoH did not conduct the semi-annual audits of the project. \u2022 I noted that 10 studies were not undertaken inspite of the availability of funding. The Ministry is missing a great opportunity to carry out studies to inform implementation of its core programs. \u2022 I noted that although the Project closure date is 30th March 2020, the ministry signed a one- year contract of UGX.8,913,336,496 for the construction of an Isolation Centre at Mulago with M/s Zhongmei on 3rd Oct 2019.   |\n|---:|-----:|:---------------------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   23 | Uganda Global Fund to fight AIDS, Tuberculosis and | \u2022 No material issues to be reported on.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |", "metadata": {"page": 175, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY Malaria Project \u2013 Malaria Component Opinion Unqualified                             | SUMMARY OF KEY FINDINGS                                                        |\n|---:|-----:|:------------------------------------------------------------------------------------------------------|:-------------------------------------------------------------------------------|\n|  0 |   24 | Uganda Global Fund to fight AIDS, Tuberculosis and Malaria Project \u2013 TB Component Opinion Unqualified | \u2022 No material issues to be reported on.                                        |\n|  1 |   25 | GAVI, The Vaccine Alliance cash grants to Uganda Opinion Unqualified                                  | \u2022 I noted that the project did not complete the fund accountability statement. |", "metadata": {"page": 176, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY Malaria Project \u2013 Malaria Component Opinion Unqualified   | SUMMARY OF KEY FINDINGS                                                                                                                             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 0 |   26 | Uganda Heart Institute (UHI) Opinion Qualified                              | \u2022 Funds worth UGX 579,492,626 representing 3.2% of the funds earmarked to be spent on the planned outputs was diverted towards other activities without authority. \u2022 There was a shortfall in releases amounting to UGX 933 million representing an under release of 4.8% of the budget. Further, the UHI remained with unspent balance of UGX 472 million representing an absorption level of 97.5%. \u2022 The UHI planned to achieve a number of deliverables. I sampled 38 quantified activities worth UGX 12,057,209,000 representing 61.6% of the total budget and noted that seventeen (17) outputs representing 44.8% were fully implemented; six (6) outputs representing 15.8% were partially implemented; fourteen (14) outputs representing 36.8% were not implemented at all; and 1 output/activity representing 2.6% was not assessed due to lack of targets/indicators. \u2022 Domestic arrears worth UGX 535,857,001 remained unsettled at the close of the year. In addition, although the Institute had arrears worth UGX 1,127,458,497 from the prior year, only UGX 76,478,559 was budgeted towards settlement of domestic arrears. \u2022 From the pending surgery cases list, I observed that the Heart Institute had over 270 clients waiting for surgery. Patients take an average of two years to get operated upon by the institute. \u2022 There were gaps in the management of patient refunds for services paid for but not provided, such as: no refunds policy in place; there was no budget item for patients\u2019 refunds in the Chart of Accounts; refunds are made out of cash collection at the discretion of the responsible officer. \u2022 The Institute makes fee waivers to patients for various reasons especially financial incapacity. However, there was no waivers\u2019 policy in place to provide guidance on this matter. \u2022 There were anomalies in the Institute\u2019s Hospital Management Information System some of which include: there are no Quality assurance and control reports from the contract management; there were no change request documents and approved user systems access forms; Loss of patients data or information due to poor configurations; delays in review of patients and ECHO procedures; High downtime for the system; delays in retrieval and processing of patients data leading to increase in waiting time; poor systems maintenance due to having only one IT officer managing all systems. \u2022 Shortcomings were noted in the implementation of the provisions of the Public Service Standing Orders in relation to staff performance management which include among others: the failure to develop performance agreements and performance plans; failure to prepare and submit performance agreement reports; non-completion of performance appraisals; failure to prepare and submit performance appraisal reports and failure to develop and operationalize a patient\u2019s charter. |", "metadata": {"page": 176, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | Sn 27   | SECTOR AND ENTITY Uganda Sanitation Fund 2 (USF) Opinion Unqualified                   | SUMMARY OF KEY FINDINGS \u2022 There was late disbursement of funds to sub-grantees (districts) with quarter one funds for FY 2018/2019 being released in quarter two. \u2022 The Government of Uganda failed to honour its commitment to disburse counterpart funding of USD 2 million. Consequently, the Global Sanitation Fund disbursements to the USF program were suspended as it was conditioned upon the release of the counterpart funds by the Government of Uganda. This affected all the eight (8) newly rolled out districts in addition to 32 old Districts leading to failure to secure funding for quarter 3 and 4 in FY 2018/2019.   |\n|---:|:--------|:---------------------------------------------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | 28.0    | Rehabilitation and Expansion of Kayunga and Yumbe Hospital (KAYUP) Opinion Unqualified | \u2022 Out of the approved budget of USD 13,421,012.32, USD 8,942,539.76 was released, representing an under release of USD 4,478,472.56 (33.37% of the budget). Further, the project remained with unspent balance of USD 16,549.66 representing an absorption level of 99.8%.                                                                                                                                                                                                                                                                                                                                                                  |\n|  1 | 29.0    | Karamoja Region Staff Housing Project (KRSHP) Opinion Unqualified                      | \u2022 The third and final instalment for the project, amounting to Euros 1,399,850 was received on 06/06/2019 just before expiry of the Project on 19/06/2019. As a result, the contracts for the contractor and the supervising consultant could not be renewed in time. \u2022 Ministry of Health risks suffering a financial loss of USD 387,723.69 relating to advance payment made to M/S Zhonghao Overseas Construction Engineering Co. Ltd if the contractor does not renew the contract which expired on 19th December 2017.                                                                                                                 |\n|  2 |         | WORKS AND TRANSPORT SECTOR                                                             |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |", "metadata": {"page": 177, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn 27 | SECTOR AND ENTITY Uganda Sanitation Fund 2 (USF) Opinion Unqualified   | SUMMARY OF KEY FINDINGS \u2022 There was late disbursement of funds to sub-grantees (districts) with quarter one funds for FY 2018/2019 being released in quarter two. \u2022 The Government of Uganda failed to honour its commitment to disburse counterpart funding of USD 2 million. Consequently, the Global Sanitation Fund disbursements to the USF program were suspended as it was conditioned upon the release of the counterpart funds by the Government of Uganda. This affected all the eight (8) newly rolled out districts in addition to 32 old Districts leading to failure to secure funding for quarter 3 and 4 in FY 2018/2019.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |\n|---:|--------:|:-----------------------------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |       1 | Ministry of Works and Transport (MoWT) Opinion Unqualified             | \u2022 The Ministry planned to achieve its deliverables through implementation of 30 outputs. I sampled 18 outputs representing 60% of the planned outputs and noted that only 1 output representing 5.56% was fully achieved, 16 outputs (88.88%) were partially achieved, while 1 output (5.56%) was not achieved or implemented at all. \u2022 The MoWT performance indicators and targets in the MPS vary from those in NDPII. For a number of indicators, the targets are much lower or higher than the NDPII targets. Furthermore, a number of interventions that were prioritized in the NDPII by the Ministry have not been budgeted for. \u2022 Funds worth UGX. 1,050,532,082 were irregularly diverted and spent on other activities without seeking necessary approvals. \u2022 There were delays in procurements which negatively impacted on implementation of planned activities. \u2022 Although the Ministry had developed the Monitoring and Evaluation Policy, there were no work plans developed to enable implementation of the policy. Furthermore, the different Directorates had a budget amount allocated for monitoring activities, but the funds were not applied to monitoring activities. \u2022 There is lack of standardized indicators for assessment of performance by the Ministry and as a result, the indicators are stated and described differently in the various reports and planning documents. \u2022 Domestic arrears worth UGX.27,450,457,680 remained unsettled at the close of the financial year. \u2022 At the close of the financial year 2018/19, the Ministry received a court order to pay URC pensioners arrears amounting to UGX. 14.42 billion. These had not been budgeted for and have been accrued in the financial statements. \u2022 Shortcomings were noted in the implementation of the Public Service Standing Orders in relation to staff performance management. The gaps identified include non-completion of staff performance agreements; non-completion of development plans; non-completion of performance appraisals by 459 out of 549 staff; delayed submission of performance appraisal reports; non-completion of quarterly performance reviews for 594 staff; non-completion of |", "metadata": {"page": 177, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                   | SUMMARY OF KEY FINDINGS performance improvement plans; non-submission of reports on performance agreements, performance appraisals and performance improvement plans to Ministry of Public Service; and non-submission of reports on absenteeism. \u2022 There were delays in valuation of PAPs. \u2022 Out of a total of UGX 39.2 billion appropriated by Parliament to enable the Ministry implement its activities on compensation of PAPs under the SGR project, only UGX.25 billion (64%) was released representing a shortfall of UGX. 14.2 billion (36%). \u2022 Out of the total approved 4,772 PAPs along the districts of Tororo, Iganga, Butaleja, Namutumba and Luuka with land and properties valued at UGX 137 billion, only 3,556 PAPs with claims of UGX 62 billion have been fully compensated.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        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 0 |    2 | Uganda Railways Corporation (URC) Opinion Qualified | \u2022 URC disclosed a receivable of 69.56bn but reported in the statement of cash flows recognized proceeds of disposal of property, plant and equipment of UGX 69,515,419,176.65, creating an impression that GoU had paid URC. \u2022 Management applied the straight-line method of depreciation as stipulated by the manual. However; different rates were applied contrary to those stipulated in the URC Board manual. As a consequence, there was an understatement of UGX 11,333,914,142 in the year\u2019s depreciation charge. \u2022 The prior year depreciations charge and the variation in the annual depreciation were not properly supported hence limiting the scope of my audit. \u2022 The Corporation reported loans from foreign Governments amounting to UGX 22,067,482,000 in the financial years 2017/18 and 2018/19. However these loans were not supported by loan agreements and the benefit of the below-market rate of interest has not been measured. \u2022 The Corporation held stock worth UGX 7,435,065,506 which belonged to RVR (UGX 5,351,848,888) and URC (UGX 2,083,216,618). However, the adjusted final statements reflected UGX 12,701,656,000 resulting in an overstatement of inventory balance by UGX 5,266,590,494. \u2022 I noted material uncertainty relating to the going concern of an entity where creditors/liabilities were increasing at a hyper rate while revenue reducing and entity incurred huge losses for the past two financial years. \u2022 I noted that out of the budgeted revenue of UGX 125,380,029,000 for the year 2018/2019, UGX 26,875,699,000 was collected representing performance of only 21.4% of the target. \u2022 I established that there were no progress reports to support the performance achieved by the entity. \u2022 I noted that the Corporation revenue budget over the year 2018/2019 was unrealistic for its revenue sources. \u2022 I noted that the annual budget had been prepared and approved by the URC Board. However, URC only prepared work plans for the GoU Institutional support funding. \u2022 I established that some targets set in the annual budget were not in line with the targets reported on. \u2022 I noted that UGX 3,623,350,483,000 was disclosed as value for non-current assets at the close of the financial year under review. However, evidence shows that the non-current assets were last revalued during the financial year 2017/18. \u2022 In the financial year ended 30th June 2019, URC had trade and other payables amounting to UGX 10,379,117,000. However, I noted a 50% increase in payables and that there was no budgetary allocation made towards domestic arrears. \u2022 URC expected rental income of UGX 1,651,674,233 of which, only UGX 853,969,000 was realized resulting in a shortfall of, UGX 797,705,533 (48.3%). Additionally the expected income was not support with tenancy agreements. \u2022 Shortcomings were noted in the implementation of performance management initiatives. The gaps identified include; lack of performance agreements, non-completion of performance plans, late completion of performance appraisals, failure to undertake quarterly performance reviews, |", "metadata": {"page": 178, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                 | SUMMARY OF KEY FINDINGS non-completion of performance improvement plans, lack of mechanism to monitor staff attendance and lack of a client\u2019s charter. \u2022 I noted various weaknesses in the performance of RVR, leading to the termination of the concession. However, by the time of termination, URC was demanding a total of $ 15,437,460 as stated in the approved budget for the financial year 2018/2019.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |\n|---:|-----:|:--------------------------------------------------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    3 | Civil Aviation Authority 2018 Opinion Unqualified | \u2022 The debtors\u2019 balance in the financial statements of the Authority includes UGX 23,947,552,341.95 which relates to the rehabilitation of Nakasongola Airport by the Authority on behalf of Government (Ministry of Defence). However, there is no evidence that Government had made a commitment to reimburse the amount. \u2022 There are thirty (30) MDAs owing the Authority a total of UGX.46,095,507,627 in unremitted rental fees representing 90% of the total debtors position. UCAA did not have tenancy agreements with some of the government bodies and did not have a recovery plan for the Government debtors. \u2022 The Authority submitted the financial statements for the year ended 30th June 2018 on 20th December 2019 which was 415 days beyond the stipulated deadline of 31st October 2018. \u2022 There were a number of contraventions to the Government Concession Loan Agreement between GoU and EXIM Bank of China for the upgrading and expansion of the Entebbe International Airport. These include: failure to open the Repayment Reserve Account; failure to bank revenue collections on Escrow accounts; failure to comply with the budgeting requirements for funds on Escrow accounts; and delays in project implementation leading to increase in commitment fees. \u2022 Shortcomings were observed in the certification and licensing of local aerodromes under UCAA jurisdiction such as: aerodromes registered by CAA but not issued with construction permits; aerodromes operating with expired licenses; and aerodromes operating without approved aerodrome manuals and environmental impact assessment reports. \u2022 The authority did not have any concession agreements with its jet fuel suppliers as required. Further, the price of USD 5 charged for each gallon had never been revised since inception of throughput fuel supplies (over 10 years ago). \u2022 There were weaknesses observed in governance and staffing such as: the over-stay of board members and non-specification of their term limits; staffing gap of 20% and overstaffing of certain directorates. |", "metadata": {"page": 179, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                        | SUMMARY OF KEY FINDINGS non-completion of performance improvement plans, lack of mechanism to monitor staff attendance and lack of a client\u2019s charter. \u2022 I noted various weaknesses in the performance of RVR, leading to the termination of the concession. However, by the time of termination, URC was demanding a total of $ 15,437,460 as stated in the approved budget for the financial year 2018/2019.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |\n|---:|-----:|:---------------------------------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    4 | Civil Aviation Authority 2019 Opinion Qualified          | \u2022 The Authority yielded a surplus of UGX 14.061Bn representing 6% in excess of the approved budget, indicating a possibility of setting unrealistically low targets for revenue collection. \u2022 The authority planned to achieve its deliverables through implementation of 43 outputs. I sampled 18 outputs representing 42% of the total budget and noted that only one (1) output was fully achieved; three (3) outputs were partially achieved while fourteen (14) outputs representing 78% were not implemented at all. There were delays in the procurement process ranging from 12 months to almost 4 years.                                                                                                                                                                                                                                                                                                                                                                                                    |\n|  1 |    5 | Uganda National Roads Authority (UNRA) Opinion Qualified | \u2022 Expenditure totalling to UGX 341.2Bn was diverted without authority from planned activities to finance other activities. \u2022 The entity made payments for Un-budgeted for domestic arrears amounting to UGX.224.5Bn. \u2022 There was a shortfall in releases amounting to UGX.556.61Bn representing 17.8%. Further, the entity remained with unspent balance of UGX.382.999Bn representing an absorption level of 85.12%. \u2022 I sampled 18 out-puts representing 32% of the total outputs and noted that 2 outputs/activities representing 11% were fully implemented; 14 output/activity representing 78% was partially implemented while 2 output/activity representing 11% was not implemented at all. \u2022 Delayed compensation for acquisition of land for right of way affects implementation of approved projects. \u2022 Domestic arrears increased (by 110.4% from UGX UGX.224,723,792,116 in the previous year to UGX.472,844,113,257 in the year under review. The arrears remained unsettled at the close of the year. |", "metadata": {"page": 179, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                                                 | SUMMARY OF KEY FINDINGS \u2022 I noted that there was a decrease in contingent liabilities of UGX 129,521,195,012 from UGX 430,013,722,276 reported in the previous year 2017/2018 to UGX 300,492,527,264 reported in 2018/2019, this amount is still substantial. \u2022 Receivables due to UNRA as reported in the statement of Financial Position amounted to UGX 566,847,145,236. \u2022 UNRA made incurred nugatory expenditure amounting to UGX 8,099,940,759 and USD 880,448.97 that arose out of penalties for the court cases and interest on delayed payments of advances and IPCs invoices from various contractors. \u2022 Engineering Audit of a selected sample of Road Development, Bridge, Rehabilitation and maintenance Projects revealed issues such as inadequate designs and planning, underestimation of quantities, inclusion of unnecessary items in contracts, delayed handover of the sites to the contractor, gaps in contract administration, avoidable interest on advance payment, delayed payments to the contractors, improper choice of contract methodology, increase in project costs due to payments in foreign currencies among others \u2022 I noted delays in effecting payments for certified works with payments being made after 56 days, while some stretching to over 6 months. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include Performance Appraisals and lack of mechanism to monitor staff attendance. \u2022 I reviewed land compensation activities on a sample of roads and noted issues such as failure to publish legal notification and gazette of land for public use, failure to set a cut-off date on Kampala Northern bypass project phase 2, delays in payment for valued land and properties, payment of PAPs (at non-reviewed rates ) and delays in transfer of titles to Government \u2022 In noted delays in delivery of procurement supplies worth UGX 24,018,395,488 occasioned by the lengthy processes of opening up and amending letters of credit with Bank of Uganda.   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 0 |    6 | North Eastern Road Corridor Asset Management Project (NERAMP) Opinion Unqualified | \u2022 No material issues to be reported on.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |\n|  1 |    7 | Busega-Mpigi Road Opinion Unqualified                                             | \u2022 During the financial year ended June 30, 2019, no disbursements were made towards the Project activities. Cumulative disbursements represent 0.69% of the Project approved loan amount of UA 42,500,000. \u2022 Delayed project implementation which has led to continued accumulation of both Commitment and Service Charges that amounted to UGX 2,428,651,381 and UGX 4,189,238,814 respectively.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |\n|  2 |    8 | Road Sector Support Project V Opinion Unqualified                                 | \u2022 Delays were observed in the implementation of the Project. The cumulative physical progress of the Rukungiri\u2013Kihihi road as of end of June 2019 was 0.87% against a plan of 5.36% while that of the Bumbobi\u2013Lwakhakha road was 55.51% against a plan of 63.32%. \u2022 RSSP-5 Project Surplus funds worth UGX 2,138,494,119 were utilized on other UNRA projects without authorization.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |\n|  3 |    9 | Uganda Road Fund (URF) Opinion Unqualified                                        | \u2022 There was a shortfall in releases amounting to UGX 1,550,818,598 representing an under release of 0.3% of the budget. Further, the URF remained with unspent balance of UGX 9,505,000 representing an absorption level of 99.9%. \u2022 URF planned to implement and achieve a number of outputs. However, most of the major outputs relating to road maintenance that were reported as achieved were not supported with adequate evidence. I further observed that some of the planned activities were not achieved, for example; out of the 10 fixed and 10 mobile weigh bridges that were to be operated, only 8 fixed and 4 mobile weigh bridges were operated.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |", "metadata": {"page": 180, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | Sn   | SECTOR AND ENTITY                                                 | SUMMARY OF KEY FINDINGS \u2022 Funds worth UGX 320,570,436 were charged on items that do not reflect the nature of the expenditure as defined under Government Chart of Accounts without seeking the necessary approval. \u2022 I noted cases where the information reported in the annual performance reports by the Fund Management was either incomplete or inconsistent with the disclosures made in the financial statements. \u2022 The Fund did not prepare a summary of its ongoing court cases that could potentially result in contingent liabilities. \u2022 Corporate governance issues that negatively affected the operations of the URF were observed. These included: inharmonious relationship between the Board Chairperson and the Executive Director; the Audit Committee did not sit for the whole year; existence of a hostile environment and disharmony amongst Board members; inharmonious relationship between the Board and staff; failure to appraise the Board as an organ, its members and the various committees and; lack of regulations for operationalization of the URF Act. \u2022 Allocation of funds to other organizations (agencies) to cater for road maintenance activities without following the criteria specified in the URF Act. \u2022 Out of UGX 35,620,000,000 requested for by the District/ Municipal Councils as emergency funding for road maintenance, only UGX 3,565,833,979 was remitted to the various districts and urban councils. It was also observed that the releases are not timely. \u2022 With regard to emergency/special interventions, the Board is involved only in the approval of the annual budget of URF but is not involved in the approval process of the monthly/quarterly allocations of emergency funds to local Governments. \u2022 URF does not have an updated Public road network database that would form the basis of all road fund activities across the country. \u2022 There is inadequate monitoring and evaluation of emergency fund activities by URF Management. The monitoring by the Councils and District Committees was also observed to be inadequate. \u2022 Shortcomings were noted in the implementation of the URF Human Resource Policy 2018 in relation to staff performance management. The gaps identified include non-completion of the performance improvement plans and lack of a rewards and sanction committee. \u2022 URF and Public Procurement and Disposal of Public Assets Authority (PPDA) jointly entered into a contract for the construction of PPDA-URF office building and the parties agreed to contribute funds in equal proportion to finance the project. However, this was not the case as URF had contributed only UGX 6,951,244,883 while PPDA had contributed a total of UGX 11,399,139,233 by 08/10/2019.   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 0 |      | LANDS SECTOR                                                      |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |\n|  1 | 1.0  | Ministry Lands, Housing and Urban Development Opinion Unqualified | \u2022 The Ministry paid UGX.11,210,372,950 as compensation for land earmarked for Amuru Sugar Project. The clauses in the deed of settlement require harmonisation to clarify whether it was acquisition of land or compensation. \u2022 I sampled 40 out-puts worth UGX.39,920,085,800 representing 67% of the total budget for review and noted that of the quantified outputs/activities assessed, 16 outputs/activities representing 40% were fully Implemented and 10 outputs/activities representing 25% were partially implemented. Further, 14 outputs/ activities representing 35% contained some activities that were quantified and others not quantified. \u2022 The ministry had a total of 85 claimants, with a debt of UGX.30,885,958,764 as at 30th June 2018. After revaluation of earlier settled claims, total claims in the year amounted to a sum of UGX.53,447,591,764, out of which only 7 persons were paid a total of UGX.22,437,135,000 during the year leaving a balance of UGX 31,010,456,764. \u2022 The Ministry had several disciplinary cases that have taken longer than the required period to be resolved. I noted that 4 cases took two years to be resolved leading to dismissal of the officers concerned.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |", "metadata": {"page": 181, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                                        | SUMMARY OF KEY FINDINGS \u2022 The ministry has only filled 512 positions out of the 839 leaving 327 positions vacant. Out of the 327 vacancies, 160 vacancies are for senior positions. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, no quarterly reviews undertaken, no performance improvement plans prepared, non-submission of reports on Performance Agreements, Performance Appraisals, Performance Improvement Plans to MoPS and lack of mechanism to monitor staff attendance.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |\n|---:|-----:|:-------------------------------------------------------------------------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    2 | Albertine Region Sustainable Project (ARSDP) - Lands Opinion Unqualified | \u2022 No material issue reported.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |\n|  1 |    3 | Uganda Land Commission \u2013 ULC (FY 17/18) Opinion Qualified                | \u2022 The payables position remained at UGX.7,162,227,073 in both the current and previous years implying that no settlement of the commitments was made during the year. \u2022 The outstanding claims for land compensation stood at UGX.144,890,491,798. However, this was not reflected in the financial statements as payables or in the statement of outstanding commitments. \u2022 Expenditure analysis revealed that a total of UGX 397,979,311 was charged on items which do not reflect the nature of the expenditure. \u2022 Audit noted that whereas MoFPED had opened the Land Fund Account, it was found dormant; the compensation funds are still budgeted for and received under the development component of \u201csupport to Uganda Land Commission\u201d on the ULC Budget. \u2022 A review of the Commission performance for the year revealed that the finalization of the ULC bill was delayed despite issuance of the certificate of implication by MOFPED on 10th October 2018. \u2022 The Commission issued new leases over existing leaseholds resulting in lawsuits and subsequent awards of over UGX.26,012,937,524 by courts which was much higher than the lease premiums paid to the Commission of UGX. 1,064,367,000. \u2022 The Commission liabilities accumulated to UGX 14,812,935,000 during the financial year 2017/18 without committed funds. \u2022 The Commission does not have a complete land inventory for all its land and properties that are occupied by tenants, vacant, acquired under compensation (but not yet re-distributed to the bona fide occupants), and acquired and owned by other government institutions and missions abroad. |", "metadata": {"page": 182, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                         | SUMMARY OF KEY FINDINGS \u2022 The ministry has only filled 512 positions out of the 839 leaving 327 positions vacant. Out of the 327 vacancies, 160 vacancies are for senior positions. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, no quarterly reviews undertaken, no performance improvement plans prepared, non-submission of reports on Performance Agreements, Performance Appraisals, Performance Improvement Plans to MoPS and lack of mechanism to monitor staff attendance.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |\n|---:|-----:|:----------------------------------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    4 | Uganda Land Commission \u2013 ULC (FY 18/19) Opinion Qualified | \u2022 Out of the approved budget of UGX.43,457,802,009, only UGX.42,673,802,021 was warranted/released resulting into a budget shortfall of UGX.783,999,988 representing 2.5%. \u2022 The payables balance was adjusted by UGX.187,522,407,261, from UGX.7,162,227,073 as at 30th June, 2018 to UGX.194,684,634,334, as indicated in the statement of changes in equity. However, the relevant supporting journals and documents were not availed for review, rendering the genuineness of the liabilities doubtful. \u2022 ULC allocated land on block LRV 4407 Folio 12, Plot 5 measuring 1.528 hectares in Entebbe Municipality, to Masindi Hotel Limited vide minute 40/2009(a)(37) which paid a premium of UGX.101,667,000. This was done without prior verification and without consent (no objection) from the user of the land (Fisheries Training Institute) and there was no evidence of physical inspection of the same land by the Commissioners. This resulted into a dispute, and Masindi Hotel Limited was paid damages totalling to UGX 1,965,520,000. \u2022 A total of UGX.708,096,021 was mischarged on items which do not reflect the nature of the expenditure of the Commission. \u2022 Payments worth UGX. 9,961,368,946 lacked supporting documents in form of offer letters, acceptance letters, valuation reports, survey reports; copies of titles, survey reports, invoices, delivery notes, goods received notes and local purchasing orders. |", "metadata": {"page": 182, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | Sn   | SECTOR AND ENTITY                                                                                                      | SUMMARY OF KEY FINDINGS \u2022 The Commission does not have a land inventory for all government land and properties under its jurisdiction that are either occupied by tenants, vacant, acquired under compensation (but not yet re-distributed to the bona fide occupants), or acquired and owned by other government institutions and missions abroad.                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |\n|---:|:-----|:-----------------------------------------------------------------------------------------------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | 5.0  | Uganda Support to Municipal Infrastructure Development Programme (USMID) \u2013 1 Opinion Unqualified                       | \u2022 It was noted that the project fell short of some measurable indicators as targeted outputs for infrastructure completed by participating municipalities, Roads, street lights and drainage rehabilitated and Garbage collected and disposed (tonnes) were not fully achieved \u2022 I noted that some MLGs did not meet the desired Disbursement Linked Indicator as one entity did not fully adhere to eligible expenditures requirement for the use of funds and Four (4) MLGs did not meet some of the minimum conditions.                                                                                                                                                                                                                                                                                           |\n|  1 | 6.0  | Uganda Support to Municipal Infrastructure Development Programme \u2013 Additional Funding (USMID \u2013 AF) Opinion Unqualified | \u2022 Out of the approved budget of UGX 239,525,034,000 (US$ 64,100,000), a sum of UGX 207,238,720,570 (US$ 55,459,764.5) was realized resulting into a shortfall of UGX.32, 286,313,430 (US$8,640,235.5) representing 13.5 %. \u2022 Out of the receipts of UGX 207,238,720,570 (US$55,459,764.5), a sum of UGX 3,759,622,196 (US$ 1,006,123.5) was spent indicating an absorption rate of only 1.8%. However, UGX 203,479,098,374 (US$ 54,453,640.9) was not absorbed because of late receipt of funds which was on 28th June, 2019, two days to the closure of the financial year. \u2022 The effective date for the commencement of the Project was 1st October, 2018 and it is expected to close on 31st December, 2023. However, the project was declared effective on 11th April, 2019, hence a delay of nearly six months. |\n|  2 |      | ACCOUNTABILIT Y SECTOR                                                                                                 |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |", "metadata": {"page": 183, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                                                   | SUMMARY OF KEY FINDINGS \u2022 The Commission does not have a land inventory for all government land and properties under its jurisdiction that are either occupied by tenants, vacant, acquired under compensation (but not yet re-distributed to the bona fide occupants), or acquired and owned by other government institutions and missions abroad.                                                                                                                                                                                                                                                                                                                                                                                                     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 0 |    1 | Ministry of Finance, Planning and Economic Development (MoFPED) Opinion Unqualified | \u2022 In 2014/15, a private company incurred UGX.556,611,600 in demurrage charges in respect of raw materials warehoused at a customs bond because of government\u2019s failure to perform its timely obligation. The raw materials were housed pending processing of taxes under the government of Uganda intervention in the textile sector for financial year 2014/15. The payment effected by the company was later refunded by Ministry of Finance in the financial year ended June 2019. \u2022 A review of the statement of revenue collected during the year revealed that management did not budget for the NTR collections for the year despite the entity collecting a sum of UGX.13,661,442,500. The Ministry should have based on the prior year collections that related to recurring collections to budget for the NTR. \u2022 I noted that, contrary to section 45 of the PFMA, funds to a tune of UGX.21,009,555,095 that were appropriated for subventions were not transferred to the subventions but rather requisitions were being sent to the Ministry for processing and Expenditure. The subventions could not easily track expenditure and were thus unable to prepare financial statements as required by their respective Acts. \u2022 The Accounting Officer did not make sufficient budget provisions towards the settlement of domestic arrears despite the accumulation of a total of UGX.200,749,583,393 in un-paid obligations. The amount provided in the budget for 2018/19 was only UGX.16 bn which is 8% of the reported arrears for the previous financial year. Notably, the ministry owes UGX. 376,863,312,911 in tax refunds and incentives due to the Uganda Revenue Authority. \u2022 By the close of the financial year, the unsettled obligation in relation to subscriptions to international organisations stood at UGX.63,231,892,784 and some were dating as far back as financial year 2014/15. \u2022 I established that the Ministry recognized in its financial statements outstanding obligation to pay tax incentives worth UGX.368,422,413,913 on behalf of selected tax payers. The reported figure includes penal interest of UGX.69,162,909,731 due to delayed payment. This is wasteful. |\n|  1 |    2 | National Population Council                                                         | \u2022 Despite the Council receiving more than 100% of its budget, a number of the planned activities were not fully implemented during the year these included; establishing a functional population                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |", "metadata": {"page": 183, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY Opinion Unqualified                                                        | SUMMARY OF KEY FINDINGS Management Information System (MIS) for the Council; conducting consultative meetings of Stakeholders on the Population MIS; Disseminate and popularize the revised NPP among others. \u2022 Contrary to the National Planning Authority (NPA) guidance on alignment of the entity strategic plans with the National Development Plan III, the council\u2019s strategic plan runs one year ahead of NDPIII. \u2022 Contrary to Section 7 (3) (b) of the NPC Act, 2014, the Council had delayed in the operationalization of the National Population Databank, by close of audit only a prototype had been developed. \u2022 Out of 86 (Eight Six) approved positions by the Ministry of Public Service, only Fifty-Nine (59) positions are filled leaving 27 (Twenty seven) positions vacant greatly affecting the performance and overall achievement of the Council\u2019s goals and objectives. \u2022 Contrary to Section 27 of the Public Service Standing Orders the Council is yet to develop and operationalize a client\u2019s charter as required by the Standing Orders.   |\n|---:|-----:|:---------------------------------------------------------------------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    3 | Project for Financial Inclusion in Rural Areas (PROFIRA) Opinion Unqualified                 | \u2022 Field visits revealed that four mature Community Saving and Credit Groups (CSCGs) from Northern Uganda were still not linked to formal Financial Institutions for credit and savings services, implying that funds are still kept at home. This exposes the funds to theft and denies the groups the much needed financial services ranging from saving, credit and financial advice. Interaction with some CSCGs revealed that they are not yet linked to financial services for fear of having their savings taxed by Government. \u2022 It was observed that contrary to the terms of the Funding Agreement, loan funds worth UGX.29,494,239 were used to pay for taxes without approval from the funder. This contravenes the project agreement terms and may attract penalties from the funder. \u2022 Management explained that the transactions related to payments made to suppliers between 14th and 30th June 2019 and preparations to have these moneys refunded were underway.                                                                                         |\n|  1 |    4 | The Third Financial Management and Accountability Programme (FINMAP III) Opinion Unqualified | \u2022 The statement of Basket Holding and Operation Accounts is prepared to assist the Programme in complying with the MoU requirements and the accounting policies specified under note 1 which describes the basis of accounting. As a result, the financial statements may not be suitable for another purpose.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |", "metadata": {"page": 184, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY Opinion Unqualified                        | SUMMARY OF KEY FINDINGS Management Information System (MIS) for the Council; conducting consultative meetings of Stakeholders on the Population MIS; Disseminate and popularize the revised NPP among others. \u2022 Contrary to the National Planning Authority (NPA) guidance on alignment of the entity strategic plans with the National Development Plan III, the council\u2019s strategic plan runs one year ahead of NDPIII. \u2022 Contrary to Section 7 (3) (b) of the NPC Act, 2014, the Council had delayed in the operationalization of the National Population Databank, by close of audit only a prototype had been developed. \u2022 Out of 86 (Eight Six) approved positions by the Ministry of Public Service, only Fifty-Nine (59) positions are filled leaving 27 (Twenty seven) positions vacant greatly affecting the performance and overall achievement of the Council\u2019s goals and objectives. \u2022 Contrary to Section 27 of the Public Service Standing Orders the Council is yet to develop and operationalize a client\u2019s charter as required by the Standing Orders.                                                                                                                                                                                                                                                                                                                                                                                                                                            |\n|---:|-----:|:-------------------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    5 | Uganda Revenue Authority (URA) \u2013 Revenue Opinion Unqualified | \u2022 I noted that during the year under audit, URA did not collect Gaming and Pool Betting Taxes and the related Withholding taxes amounting to UGX.57,566,203,552 comprised of UGX.4,175,154,095 as Gaming Tax from 20% of total sales less total pay-outs and UGX.53,375,795,109 being 15% Withholding Taxes from payments to winners. \u2022 URA did not collect taxes in form of VAT and corporation tax from Government suppliers to the tune of UGX.34bn. Some suppliers received VAT from Government and never remitted it while others under declared their sales to URA. \u2022 Contrary to the law, UGX.2,085,861,790,860 was refunded to taxpayers who had other outstanding tax obligations. This not only contravenes the law but also denies the government the much-needed revenue. \u2022 A review and an analysis of the High-Risk Goods Customs Report revealed that high-risk goods worth UGX.73,365,043,278.70 were not tracked until their final destination as there was no evidence in the form of serial numbers for the e-seals used to track them. \u2022 Under the circumstances, there is a risk that some of the goods could have been dumped into the market without payment of taxes. \u2022 A sum of UGX.473,830,810,372 was realized from tax heads which had no budget figures. \u2022 UGX.479,636,211,818 received by BOU from Government Ministries, Departments and Agencies and Local Governments on behalf of URA as Taxes remained un-receipted due to failure to identify the tax head to which it belongs. |", "metadata": {"page": 184, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                                       | SUMMARY OF KEY FINDINGS \u2022 URA does not seek information from a number of Government agencies yet it would be vital for tax assessment and collection. On the other hand, some Government agencies are also not cooperating with URA to foster the collection of revenue. The continued operation in silos is costing the nation a lot in form of taxes lost. \u2022 Several taxpayers with VAT offsets totalling to UGX.816,112,710,512 were not subjected to a VAT monthly return verification process by the respective URA officers to establish why they are declaring more input tax (purchases) than output tax (sales) for the period under review. \u2022 A review of Turnover Vs VAT sales declaration report revealed that 395 taxpayers had their total sales as per the Income-tax returns (UGX.550,828,894,035) higher than the total sales in their VAT tax return (UGX.24,512,744,422) resulting into an under declaration of sales by UGX.375,747,916,326. There was no evidence to show that URA officers examined the returns and that the variances were reconciled. \u2022 A review of financial statements, revealed an increase in Customs and Domestic taxes arrears for the last seven years from UGX.228,883,764,700 in 2012/2013 to UGX.4,502,668,531,544 in the financial year 2018/2019. Customs tax arrears registered a growth of 148% while Domestic tax arrears registered a growth of 2,233% from UGX.188,680,811,140 during 2012/2013 to UGX.4,403,109,345,590 in 2018/2019. \u2022 Government has accumulated tax arrears from as far back as 2005 and whereas the principal tax is UGX.569,437,538,931 this has accrued interest to the tune of UGX.293,801,215,737. I noted that since committing to settle the taxes, the government has not paid. \u2022 URA Management had planned to grow the rental taxpayer register to at least 4,000 taxpayers but only 2,758 (68%) taxpayers have been added on to the Rental Register in the year under review. In addition, URA did not examine Landlord declarations (returns) on 970 taxpayers for accuracy and completeness to curb gross under-declaration of rental income. \u2022 During the year ended 30th June 2019, the URA compliance Improvement plan had targeted to carry out audits on 527 taxpayers. It was however noted that only 73 audits were undertaken representing 14% performance level. The Audits managed to raise assessments worth UGX.158,814,818,470 with cash collections of UGX.15,241,911,313 representing 10% of the amount assessed. The Audits were deferred because of staff resource constraints. \u2022 A review of the refunds portfolio indicated that URA had a balance brought forward of tax refund claims worth UGX.475,945,431,903 and new cases in the FY 18/19 totalled to UGX.704,568,896,011 making a total tax refund claims in the FY of UGX.1,180,514,327,914. However, a provision of UGX.338bn was made against a claim of UGX.1.2 trillion pointing to underfunding. \u2022 URA invested heavily in the E-tax system with a major focus of easing tax administration and having accurate tax figures for all taxpayers. Review of a sample of corporation tax ledgers revealed wide variances with figures reported in the accounts implying the tax ledger are inaccurate.   |\n|---:|-----:|:------------------------------------------------------------------------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    6 | Uganda Revenue Authority (URA) \u2013 Corporate Services Opinion Unqualified | \u2022 URA irregularly used the direct procurement method to procure furniture for the new building at UGX.4,461,861,429. The same procurement had earlier been competitively procured at UGX.2,271,537,719; however, change of method led to price escalation by 70%. In addition, URA irregularly used the direct procurement method for the procurement of a Digital Stamps-IT Solution at a price of UGX.2,698,888,960. \u2022 Contrary to Section 11 of PFMA 2015, URA made cash withdrawals to the tune of UGX.15,859,047,868 to pay air tickets, car hire, staff salary advances and allowances among others all of which can be avoided. This issue was raised in the previous years\u2019 audit reports and management pledged to curb cash payments; it was, however, noted that cash withdrawals have instead increased from UGX.4,576,395,689 in 2016/17 to UGX.12,985,802,703 in 2017/2018 and currently at UGX.15,859,047,868. \u2022 I noted that although UGX.1.2 billion was provided to cater for legal fees and expenses in the approved budget FY 2018/19, UGX.1,826,030,667 was spent on legal fees and expenses without authority leading to an over-expenditure of UGX.626,030,667.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |", "metadata": {"page": 185, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                       | SUMMARY OF KEY FINDINGS \u2022 I observed that URA opted to procure an Enterprise Resource Planning System at a cost of UGX.32,079,727,632 without approval from NITA-U. Inquiry from NITA(U) revealed that the system acquired by URA is already available under the IFMS and IPPS and any missing modules could have been procured at a much cheaper price.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       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 0 |    7 | Treasury Operations Opinion Unqualified | \u2022 Review of the receivables revealed that Treasury Operations had accumulated receivables to a tune of UGX.6,883,829,522,145. Included in the receivables is UGX.10,437,202,971 that was lent by government to private enterprises for which no recovery has been effected since 2013. \u2022 Included in the reported investments is UGX.2,100,000,000 relating to the government\u2019s investment in J and M Airport Hotel. There was however no share certificate in place to support the shareholding of government in the said company. It was also established that the property in issue had been purchased by the National Social Security Fund for which no sale proceeds were remitted to the consolidated fund on account of GOU\u2019s shareholding. \u2022 Although government owns 25% shareholding in this company, audit could not confirm the value of the shares as at the close of the year as these were not disclosed in the financial statements. There is also no evidence of oversight and supervision of the company by the Ministry of Finance, Planning and Economic Development. Under the circumstances, there is a risk that Government could be losing revenue from these investments. \u2022 The Government of South Sudan (GOSS) and the Government of Uganda (GOU) on 22nd December 2016 entered into a Bilateral agreement in which GOU agreed to pay USD.41,623,559.95 to Ugandan Traders within 12 months and seek reimbursement from the GOSS. Following the agreement, the GOU paid a total of USD.10,872,519 in 2019 to the account of the Uganda traders and suppliers association Ltd. Whereas the agreement required the Government of Uganda to pay all the compensation within 12 months period of signing the agreement, only 27% had been paid as at the date of the audit due to lack of funds. \u2022 The reported total public debt as at 30th June, 2019 stood at UGX.46,057 Billion of which Domestic Debt Stock was UGX.15,221 Billion and the External Debt Stock was valued at UGX.30,385 Billion. This is an increase of UGX.4,611 Billion equivalent to 11.1% compared to the debt stock of UGX.41,446.11 Billion reported as at 30th June 2018. \u2022 Public debt is continuously on the rise, a fact that is attributed to persistent budget deficits (mismatch of government revenue and expenditure), rollover of liquidity papers, new borrowings for various development projects and foreign exchange loss arising from the depreciation of Ugandan Shilling against stronger currencies. \u2022 A critical analysis of the domestic debt payments suggests that the burden of servicing maturing obligations and interest accounts for 97% of the new money borrowed. In essence, we borrow to pay debts; this is likely to raise the dependence of Government on the domestic market which may lead to an increase in interest rates. \u2022 A review of interest movements on the LIBOR revealed that government has not yet benefited from the SWAP agreements it entered with the two banks. I noted that since the commencement of the arrangement, the LIBOR has been lower than 2.58% and as a result, government has incurred an additional cost of UGX.18,454,082,769 in interest to the commercial banks. It is not clear whether the decision was made after a comprehensive cost-benefit analysis was undertaken. \u2022 A trend analysis of commitment fees paid over a three year period revealed a 148% increase between 2017/18 and 2018/19 from UGX.36bn to UGX.90.6bn. The increase in commitment fees is as a result of unfavourable loan terms and the failure by GoU to draw down and absorb contracted government debt. \u2022 Some Loan agreements require GOU to open escrow accounts where the government was expected to make advance deposit of funds over the tenure of the loan required for the repayment of the loan. It was observed that the total balances in the escrow accounts opened as part of loan agreements stood at UGX.263,337,725,737 as of 30th June 2019 up from UGX.150,430,774,884 at the close of last year. The practice causes financial strain to the cash flows of the country. \u2022 13 out of 15 MDA\u2019s which were on lent have never made any attempt to repay the loans. The outstanding amount is UGX.6,873,369,390,073. There were no criteria/policy in place to assess |", "metadata": {"page": 186, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                                                     | SUMMARY OF KEY FINDINGS which MDAs to on-lend and there was no mechanism, conditions set by Government to the Accounting Officers to do what is necessary to repay the borrowed funds or penalize those that do not comply with the contracts of on lending.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |\n|---:|-----:|:--------------------------------------------------------------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    8 | Public Procurement and Disposal of Public assets Authority (PPDA) Opinion Unqualified | \u2022 I observed that out of the budgeted revenue of UGX.24,851,777,620, the entity received UGX.22,822,513,121 representing about 91.8% of the approved budget. This resulted into a shortfall of UGX.2,029,264,499 (representing about 8.2% of the approved budget). \u2022 Out of the warrants amounting to UGX.22,822,513,121, a total of UGX.22,703,512,878 was actually spent by the entity resulting into unspent balance of UGX.119,000,243, which was swept back to the consolidated fund account at year end. Unspent funds point to inability to fully implement all planned activities. \u2022 I observed that as at 30th June 2019, payables had increased to UGX.229,000,860 up from UGX.55,820,379 as at 30th June 2018. Accumulation of domestic arrears contravenes the commitment control system. \u2022 I reviewed the Internal Audit Quarterly Report for October to December 2018 and observed that PPDA Human Resource Manual 2015 had not been updated with current practice and decisions and was not aligned to the Employment Act 2006. |\n|  1 |    9 | PPDA Appeals Tribunal Opinion Unqualified                                             | \u2022 The PPDA Tribunal uses the Procurement Unit of the Ministry of Finance Planning and Economic Development (MoFPED) to undertake its procurements. The practise presents a risk of conflict of interest in the event that bidders were to file cases against MoFPED to the same Tribunal. \u2022 No internal audit function was performed at the Tribunal for the year ended 30th June 2019. \u2022 Analysis of the staffing position of the Tribunal revealed that out of 15 approved positions, the Tribunal has filled 10 positions. Of the vacant 5 positions, 3 are critical to the running of the Tribunal. These are the Deputy Registrar, Senior legal Officer and a Human Resource Officer.                                                                                                                                                                                                                                                                                                                                                     |", "metadata": {"page": 187, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                             | SUMMARY OF KEY FINDINGS which MDAs to on-lend and there was no mechanism, conditions set by Government to the Accounting Officers to do what is necessary to repay the borrowed funds or penalize those that do not comply with the contracts of on lending.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |\n|---:|-----:|:--------------------------------------------------------------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   10 | Directorate of Ethics and Integrity (DEI) Opinion Unqualified | \u2022 Audit noted that a number of planned activities were not implemented. Some of the key unimplemented activities include; Mainstreaming of National Ethical Values in Cultural Institutions, Popularization of Information Education and Communication Materials on National Ethical Values in 25 Local Governments, Conducting gender and equity responsive meetings of the IAF Technical Working Groups, Preparation of Internal Audit Reports and Apprehension and Prosecution of Pornography Offenders. \u2022 Non-implementation of planned activities affects the Directorates\u2019 level of service delivery and negatively impacts on the achievement of its overall objectives. \u2022 It was noted that the Directorate Budgeted to receive revenue amounting to UGX.5,152,098,953 for the year ended 30th June 2019, but onlyUGX.5,001,165,477 was released representing performance of 97.07 % of the target. The observed performance was attributed to budget cuts. Failure to receive all the appropriated funds affects implementation of planned activities. \u2022 It was observed that from a total budget of UGX.5,152,098,953, UGX.5,001,165,477 was warranted. Out of these warrants, only UGX.4,827,981,679 was spent hence UGX.172,183,798 was not absorbed by the entity. The absorption level was at 96.53% \u2022 Failure to absorb funds defeats denies citizens timely access to services. \u2022 It was observed that although the Directorate holds a huge mandate of national importance, it is devoid of the financial ability and the human capital to handle the mandate. As a result, the Institution is said to be un-attractive to the workforce and whenever jobs are advertised, there is little or no response to the advertisement. |\n|  1 |   11 | Insurance Regulatory Authority (IRA) Opinion Unqualified      | \u2022 Inconsistences were observed between the Insurance Act and PFMA 2015 Act regarding financial management of the Authority necessitating further guidance on how semi-autonomous institutions like IRA will implement such contradicting provisions. \u2022 I observed that the Authority has accumulated outstanding payables amounting to UGX.3,335,741,881 which contravenes Section 5.0 of the Insurance Regulatory Authority Accounting Manual. \u2022 The Authority failed to undertake all the planned activities in relation to the construction of the IRA Office building. The Authority was only able to absorb UGX.8,786,196,874 out of the planned                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |", "metadata": {"page": 187, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                          | SUMMARY OF KEY FINDINGS UGX.18,000,000,000 for the construction of the IRA office building. The construction works were behind schedule by almost 6 months. \u2022 A review of the Authority\u2019s expenditure revealed that a total of UGX.66,488,136 was charged on different expenditure codes without approval of the Finance Committee of the Board. \u2022 On the 17th of May 2019 the Insurance Regulatory Authority awarded and signed a contract for the supply and Installation of a Finance and Accounting Management Module Software valued at UGX.146,172,500 with a service provider who had been suspended by PPDA for two (2) years effective 13th May 2019 over forgery of a performance security. \u2022 Irregular cancellation of the Best Evaluated Bidder Notice for procurement of Catering services worth UGX.200,438,340 was observed despite the complainant not being a bidder in that procurement. \u2022 I observed that whereas, the Human Resource Manual stipulates that staff shall not incur internal loans/advances requiring monthly recovery exceeding 40% of their net salary, the Staff Loan Policy 2015, stipulates that the take home of staff shall not fall below 40% of net pay. That is a contradiction which needs to be addressed. \u2022 The Authority disbursed funds amounting to UGX.220,656,300 from the operations account, as loans to staff, instead of maintaining a separate loan account for a fund from which such loans would be administered on a revolving basis. \u2022 A review of the IRA staffing position indicated that the Authority had only filled 32 staff positions out of the approved 63 positions leaving a total of 31 (49%) positions vacant. \u2022 The Authority had not established a policyholder\u2019s compensation fund that is meant to build a reserve fund. \u2022 The Authority has no Ombudsman to arbitrate complaints and disputes concerning licensees and the general public. \u2022 I observed that no effort had been taken by the Authority to sensitize, partners, insurance firms and the public on what third party insurance is, its benefits, claims, rights and obligations thereof leading to unclaimed third party insurance funds and denial of benefit to the community, specifically accident victims.   |\n|---:|-----:|:-----------------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   12 | Financial Intelligence Authority (FIA) Opinion Unqualified | \u2022 It was noted that 25 posts out of the approved 64, remained vacant including the key posts of; Director Legal, Inspection and Compliance; Director Audit; Director Finance & Administration among others. \u2022 The Authority has not developed a client charter as required by the Public Service Standing Orders. \u2022 The Authority does not have a formal policy in place to recognize and reward exemplary performance by its staff as required by the Public Service Standing Orders. \u2022 Whereas dealers in precious metals are licensed by Ministry of Energy, the sector is not regulated. The Authority has no policy guidelines to the unregulated sectors and given the staffing issues it currently has, it is impractical that FIA can be the regulator of a sector with over 2,500 agencies. \u2022 A review of the Anti-Money Laundering Act 2013 (as amended) and its accompanying regulations however showed that the Authority does not have in place administrative sanctions in case of breach of the law by accountable persons.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |\n|  1 |   13 | Uganda Investment Authority (UIA) Opinion Unqualified      | \u2022 There was a shortfall in releases amounting to UGX.3,184,389,944 representing 22.8%. This limited the Authority\u2019s capacity to fully implement all the planned activities. \u2022 Further, the entity remained with unspent balance of UGX. 648,019,201representing an absorption level of 94%. Failure to fully utilize available funds points to inability to effectively implement all planned activities. \u2022 I noted a number of positions that were vacant. Out of 124 established positions, only 66 were filled leaving 58 vacant. Vacant posts limit the Authority\u2019s capacity to effectively implement its mandate.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |", "metadata": {"page": 188, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn 14 | SECTOR AND ENTITY Uganda Retirement Benefits Regulatory Authority (URBRA) Opinion Unqualified   | SUMMARY OF KEY FINDINGS \u2022 A total UGX.623,022,841 which remained unspent in FY 17/18 was spent in the year under review without authority. Management again failed to spend a total of UGX.1,275,864,068 appropriated in the year under review (FY 18/19) and has not returned it to the Consolidated Fund. \u2022 Three (3) Retirement Benefit Schemes did not submit their audited financial statements as required and the Authority has no mechanism to promptly enforce compliance other than through the tedious court process. \u2022 The Authority failed to develop Informal sector regulations by the end of FY 2018/19 as planned, despite having two schemes already operating.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |\n|---:|--------:|:------------------------------------------------------------------------------------------------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |      15 | Deposit Protection Fund Opinion Unqualified                                                     | \u2022 No material issues to be reported on.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |\n|  1 |      16 | Uganda Microfinance Regulatory Authority (UMRA) Opinion Unqualified                             | \u2022 A review of the statement of revenue collected during the year revealed that management did not budget for the NTR collections for the year despite the entity collecting a sum of UGX.502,410,000. \u2022 Comparison of the budget with the actual expenditure incurred indicated that the entity violated the approved budget and overspent on various items to the tune of UGX.944,283,498. There was no evidence that prior authority was sought from a relevant organ to incur over expenditures on the above budget lines. This was therefore irregular and was attributed to weaknesses in budgetary control and under budgeting. \u2022 A review of the annual work plan for the period ended 30th June, 2019 revealed that a number of the planned activities budgeted at UGX.605,906,940 were not implemented during the year. \u2022 It was noted that management disregarded a Board resolution to pay salary increments effective November 2018 and effected increments from July 2018. As a result, management irregularly paid UGX.116,700,000 in relation to salary arrears. \u2022 Contrary to section 11 of the NSSF Act, I noted that UGX.247,950,000 was paid to staff in lieu of gratuity but the Authority did not deduct the 5% Individual National Social Security Fund contribution totalling to UGX.12,397,500. Also noted was that the entity did not recover the 10% Employer contribution amounting UGX.24,795,000. |", "metadata": {"page": 189, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn 14 | SECTOR AND ENTITY Uganda Retirement Benefits Regulatory Authority (URBRA) Opinion Unqualified           | SUMMARY OF KEY FINDINGS \u2022 A total UGX.623,022,841 which remained unspent in FY 17/18 was spent in the year under review without authority. Management again failed to spend a total of UGX.1,275,864,068 appropriated in the year under review (FY 18/19) and has not returned it to the Consolidated Fund. \u2022 Three (3) Retirement Benefit Schemes did not submit their audited financial statements as required and the Authority has no mechanism to promptly enforce compliance other than through the tedious court process. \u2022 The Authority failed to develop Informal sector regulations by the end of FY 2018/19 as planned, despite having two schemes already operating.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |\n|---:|--------:|:--------------------------------------------------------------------------------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |      17 | Privatization and Utility Sector Reform Project (Divestiture & Redundancy Accounts) Opinion Unqualified | \u2022 Review of the payables figure revealed that taxes in respect of PAYE and Withholding Tax worth UGX.1,670,807,206 and UGX.13,271,794 respectively were deducted but not remitted to URA in the year under review. As a result, the Payables figure in relation to taxes increased from UGX.6,431,654,000 in 2017/18 to UGX.8,115,733,000 in 2018/19. \u2022 Analysis of receivables due from outstanding sales proceeds of Government companies amounting to UGX.124.9 billion revealed that some of these receivables had been outstanding for long periods of up to 23 years and there was no movement in the debtors' figures. Notable examples include sales proceeds from African Textile Mills, Uganda Hotels Limited Lira and Hilltop Hotel, and receivables from Government in regard to URC Nsambya land and Uganda Consolidated Properties. \u2022 Section 26(1) of the PERD Act 2003 vests the responsibility of withdrawal of funds from the Divestiture Account with the Minister responsible for finance. I was however, noted that a total of UGX.2,864,280, 593 was withdrawn from the divestiture Account to finance operations of the Privatization Unit without the Minister's approval. \u2022 Contrary to section Section 5(1) of the PERD Act, the Privatisation Unit offered a 50-year lease of Maruzi ranch to a private company at a lease premium of UGX.872,700,000 without the approval of the Divestiture and Reform Implementation Committee (DRIC). |\n|  1 |      18 | Uganda Bureau of Statistics (UBOS) Opinion Unqualified                                                  | \u2022 Though UBOS received UGX.49,419,626,847 (100%) only UGX.46,460,740,491 was actually absorbed (performance of about 94.01%), leading to unimplemented activities worth UGX.2,958,886,356.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |", "metadata": {"page": 189, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                           | SUMMARY OF KEY FINDINGS \u2022 UBOS had arrears to the tune of UGX.80,717,284 in respect to property rates outstanding from prior year and no budget provisions had been made towards settlement of domestic arrears. These arrears were paid during the financial year by diverting of funds for other planned activities. \u2022 I observed that total deductions on the gross salaries exceeded the 50% limit of deductions for majority of the staff of the Bureau. Some staff had deductions of between 80% and 100% of their salaries. \u2022 I noted that the Bureau has not developed a client charter as required by the Public Service Standing Orders. Further noted was that UBOS lacks a rewards and sanctions committee. \u2022 The DFID Project estimated to cost UGX.4,684,073,022 with activity on data collection which was planned to end in April 2019 and report concluded at end of June 2019 had not yet started by the time of audit in July 2019. \u2022 I observed that the project implementation started in August 2019, after 17 months delay. This was attributed to delayed implementation of the project which may negatively affect subsequent release of the funds for project completion.   |\n|---:|-----:|:------------------------------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   19 | Uganda Property Holdings Limited (UPHL) Opinion Unqualified | \u2022 The company\u2019s trade and other receivables increased from UGX.1,890,499,800 in 2017/18 to UGX.3,178,262,050 in 2018-19 registering an overall increase of 68%, which is an indication of poor debt recovery by the Company. \u2022 I noted that the Company does not possess a certificate of land title for land located on JJA 191 Folio 8 Plot 3 (M82) Industrial Estate Link in Masese, Jinja measuring 8.588 hectares. \u2022 A number of the Company Ware house roofs have been renovated but some need to be urgently replaced with iron sheets, while other properties require urgent renovations and continuous repainting because of salty environment that causes paint to peel off the walls and metals to rust. In addition, there is need to transform and/or redevelop some of the properties to maximize value derived from them given their prime locations and the size of the plots.                                                                                                                                                                                                                                                                                                        |", "metadata": {"page": 190, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                      | SUMMARY OF KEY FINDINGS \u2022 UBOS had arrears to the tune of UGX.80,717,284 in respect to property rates outstanding from prior year and no budget provisions had been made towards settlement of domestic arrears. These arrears were paid during the financial year by diverting of funds for other planned activities. \u2022 I observed that total deductions on the gross salaries exceeded the 50% limit of deductions for majority of the staff of the Bureau. Some staff had deductions of between 80% and 100% of their salaries. \u2022 I noted that the Bureau has not developed a client charter as required by the Public Service Standing Orders. Further noted was that UBOS lacks a rewards and sanctions committee. \u2022 The DFID Project estimated to cost UGX.4,684,073,022 with activity on data collection which was planned to end in April 2019 and report concluded at end of June 2019 had not yet started by the time of audit in July 2019. \u2022 I observed that the project implementation started in August 2019, after 17 months delay. This was attributed to delayed implementation of the project which may negatively affect subsequent release of the funds for project completion.                                                                                                                                                                                                                                                                                                                                                                                                                                                    |\n|---:|-----:|:-------------------------------------------------------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   20 | Custodian Board Opinion Qualified                      | \u2022 During the financial year 2018/19, the Board collected UGX.493,988,036 but incurred expenditure totalling UGX.1,813,885,978 with the extra funds (i.e. UGX.1,319,897,942) being obtained from the proceeds of the previous years\u2019 sale of properties. Spending on operational costs is likely to wipe out accumulated proceeds from the sale of properties. \u2022 I observed that there were outstanding balances of rent from government departments and partially paid-up properties since 2005, amounting to UGX.3,667,277,383. \u2022 It was observed that the present tenants of the Board are paying rent according to the rates prescribed over ten years ago. For example, properties in prime areas of Kampala are paying rent as low as UGX.300,000 per month. \u2022 I noted that the Minister declined to sign and issue certificates of purchase for 10 (ten) properties based on the fact that the properties were in prime areas and the values quoted by the Chief Government Valuer were not in consonance with the market price at the time. \u2022 115 properties whose owners were compensated through the British High Commission and 87 properties whose owners were compensated through the UNHCR way back in 1999 are yet to be valued and offered for sale. \u2022 Eighty (80) properties that were redeemed by the Board from financial institutions were not yet sold by the time of the audit awaiting verification and valuation despite cabinet\u2019s recommendation that the properties be valued and offered for sale. \u2022 It was noted that some properties whose owners were compensated decades ago were irregularly repossessed by new owners. |\n|  1 |   21 | Uganda Free Zones Authority (UFZA) Opinion Unqualified | \u2022 UFZA procured 109 acres of land located on Busiro block 535-540 Wakiso district at a sum of UGX.7,412,000,000, but two years after payment, UFZA has not gained access to the land and has no certificate of title due to encumbrances on the land. A litigation process towards the recovery of the funds through the Attorney General has been initiated. \u2022 UFZA signed a contract for the Construction of the Entebbe Free zone with NEC Construction Works and Engineering Ltd six days to the close of the financial year and transferred                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |", "metadata": {"page": 190, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                                                                                 | SUMMARY OF KEY FINDINGS UGX.7,021,627,146 to NEC; However, no works have been implemented due to a number of reasons.                                                                                                                                                                                                                                                                                                                 |\n|---:|-----:|:------------------------------------------------------------------------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   22 | Tax Appeals tribunal (TAT) Opinion Unqualified                                                                    | \u2022 Contrary to section 48 (1) of the Public Finance Management Act (PFMA) 2015, no provision was made in the structure of the Tribunal for an internal audit function and indeed this role has not been assigned to any staff. \u2022 Contrary to Section 2.6 (e) of the Circular Standing Instruction No. 1 of 2016, Tribunal staff were last appraised in 2016. There was no evidence of appraisals undertaken for the period after 2016. |\n|  1 |   23 | Bank of Uganda (BoU) Opinion Unqualified                                                                          | \u2022 No material issues to be reported.                                                                                                                                                                                                                                                                                                                                                                                                  |\n|  2 |   24 | Post Bank Limited - 2018 Opinion Unqualified                                                                      | \u2022 There were impairment of loans and advances to customers. As at 31st December 2018, loans and advances amounted to UGX.265.7 billion, and the impairment losses amounted to UGX.7.13 billion.                                                                                                                                                                                                                                       |\n|  3 |   25 | Pride Microfinance Limited (MDI) \u2013 2018 Opinion Unqualified                                                       | \u2022 There were impairment of loans and advances to customers. As at 31st December 2018, gross loans and advances amounted to UGX.152 billion, and the impairment losses amounted to UGX3,810 million, with UGX.1,645 million, UGX.288 million and UGX.1,877 million reported under Stages 1, 2 and 3, respectively.                                                                                                                     |\n|  4 |   26 | Uganda Development Bank Limited (UDBL) Opinion Unqualified                                                        | \u2022 There were impairment of loans and advances to customers. Loan provisions increased from UGX.19.6 Billion as at 31st December 2017 to UGX.34 Billion as at 31st December 2018 and the impairment losses amounted to UGX.14.4 billion.                                                                                                                                                                                               |\n|  5 |   27 | Competitiveness and Enterprise Development Project (CEDP) Component 2-5 IDA Opinion Unqualified                   | \u2022 There were no material issues to report on.                                                                                                                                                                                                                                                                                                                                                                                         |\n|  6 |   28 | Competitiveness and Enterprise Development Project (CEDP) Component 1 Land Administration IDA Opinion Unqualified | \u2022 The entity remained with unspent balance of UGX.39,691,929,747 (USD.9,812,360) representing an absorption level of only 41%. \u2022 Failure to undertake quarterly internal reviews.                                                                                                                                                                                                                                                     |\n|  7 |   29 | Capital Markets Authority (CMA) Opinion Unqualified                                                               | \u2022 No material issues to be reported on.                                                                                                                                                                                                                                                                                                                                                                                               |", "metadata": {"page": 191, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | Sn 30   | SECTOR AND ENTITY Microfinance Support Centre Opinion Unqualified                            | SUMMARY OF KEY FINDINGS \u2022 The Company credit and risk manual is silent about the classification of the loans for purpose of impairment; the aging analysis extracted from the system and used in the computation of impairment does not show the accrued interest. \u2022 The Company faces a key challenge in identifying and implementing a suitably relevant and intelligible accounting and business risk management framework that is comparable with conventional finance without failing to comply with Sharia laws; there were no guidelines developed on how to account for the Islamic finance Assets.                                                                                                      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 0 | 31.0    | East African Association of Anti- corruption Authorities (EAAACA) \u2013 2018 Opinion Unqualified | \u2022 Failure by members to meet their annual contributions.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |\n|  1 |         | INFORMATION COMMUNICATIO N SECTOR                                                            |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |\n|  2 | 1.0     | Ministry of ICT Opinion Unqualified                                                          | \u2022 Out of the budgeted revenue of UGX.41,795,794,452 for the year 2018/19, only UGX.35,787,545,518 was received representing a performance of only 85.6% of the target. \u2022 I noted that the entity received off-budget financing to a tune of UGX.110,538,800 which was not channelled through the consolidated fund as required by the law. \u2022 Out of the warrants of UGX.36,593,191,518, only UGX.35,749,057,573 was actually spent by the entity resulting into an unspent balance of UGX.844,133,945 representing an absorption level of 97.7%. The unspent balances at the end of the financial year were subsequently swept back to the consolidated fund account. \u2022 An analysis of the outputs/activities that were quantified revealed that, although the entity absorbed 95.3% of the funds that were released for quantified outputs, some of the activities remained either partially or not implemented at all. Out of the 20 quantified activities reviewed, 8 activities representing 40% were fully implemented while 12 activities representing 60% were partially implemented implying a diversion of funds to other activities. \u2022 I noted that the National ICT Initiatives Support Programme (NIISP) Program does not have a policy to safe guard government\u2019s financial interest in companies that have succeeded in developing and commercialising software as a result of receiving funding from government through the innovation fund. This was attributed to failure by government (through PUSATI) to cater for government interest on all the innovations funded by government. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, no quarterly reviews undertaken, no performance improvement plans prepared, non-submission of reports on Performance Agreements and progress reports on performance improvement plans to MoPS and existence of an expired Ministry Client\u2019s charter. |", "metadata": {"page": 192, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn 30 | SECTOR AND ENTITY Microfinance Support Centre Opinion Unqualified   | SUMMARY OF KEY FINDINGS \u2022 The Company credit and risk manual is silent about the classification of the loans for purpose of impairment; the aging analysis extracted from the system and used in the computation of impairment does not show the accrued interest. \u2022 The Company faces a key challenge in identifying and implementing a suitably relevant and intelligible accounting and business risk management framework that is comparable with conventional finance without failing to comply with Sharia laws; there were no guidelines developed on how to account for the Islamic finance Assets.                                                                                                                                                                                                                                                                                                                                                                                                                     |\n|---:|--------:|:--------------------------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |       2 | Uganda Communications Commission (UCC) Opinion Unqualified          | \u2022 The Commission collected, UGX.121,461,302,600 against budgeted revenue of UGX.112,695,862,406 for the year 2018/19 representing performance of 108%. However, some revenue sources like Broadcasting, Postal license and rental income had budget shortfalls ranging between 15% to 35%. \u2022 Funds amounting to UGX.11,256,377,342 remained committed by the close of the year, while UGX.1,418,895,762 remained unutilized, an indication of under absorption. \u2022 Out of the outputs worth UGX.27,381,662,430 assessed, outputs for UGX.4,756,528,378 representing 17.3% were fully implemented, UGX.19,457,311,179 representing 70% were partially implemented while UGX.500,000,000 worth of outputs were not implemented at all. \u2022 I noted that the two major telecom operators in the country have operated their telecom services without licenses for the period of one year since November 2018 to-date, which is contrary to the UCC Act. The Commission therefore has not collected any licensing revenue from the two |", "metadata": {"page": 192, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                                | SUMMARY OF KEY FINDINGS operators for the said period. Failure to renew licenses deprives the Commission of earning revenue and poses a legal risk to the operators, government and the users of the telecom services. \u2022 UCC had not invoiced Uganda Telecom Limited for the different resources since 2015 amounting to UGX.70.3 billion (UGX.38.9 billion being before UTL Ltd went into administration and UGX.31.3 billion post administration). UCC management resolved to discontinue raising invoices to UTL as all invoices raised were not being honoured and yet UCC gets taxed by URA. UCC continues to render additional resources to UTL. \u2022 Shortcomings were noted in the management of procurements that include doubtful bidding process, awarding contracts above the assessed market value and award of contracts in foreign currency.                                                                                                            |\n|---:|-----:|:-----------------------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    3 | Rural Communications Development Fund (RCDF) Opinion Unqualified | \u2022 The Fund had committed and unabsorbed funds amounting to UGX.6.579 billion as at the close of the financial year under review. It was noted that some of the unabsorbed funds were for activities meant to be implemented in the financial year 2017/18 whose budget was rolled over to 2018/19. Unspent funds imply delayed or non-implementation of planned activities for service delivery. \u2022 In the last five years, RCDF has invested UGX.41.8 billion in the provision of school computer laboratories and public access centers to schools. However, there was no plan and budget provided for the sustainability of the School ICT Program in terms of developing capacity in schools to handle basic ICT trouble shooting when problems arise and technical capacity to perform basic maintenance of the computer laboratories. \u2022 Procurements worth UGX.81,200,000 were undertaken using the direct method of procurement without proper justification. |", "metadata": {"page": 193, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                        | SUMMARY OF KEY FINDINGS operators for the said period. Failure to renew licenses deprives the Commission of earning revenue and poses a legal risk to the operators, government and the users of the telecom services. \u2022 UCC had not invoiced Uganda Telecom Limited for the different resources since 2015 amounting to UGX.70.3 billion (UGX.38.9 billion being before UTL Ltd went into administration and UGX.31.3 billion post administration). UCC management resolved to discontinue raising invoices to UTL as all invoices raised were not being honoured and yet UCC gets taxed by URA. UCC continues to render additional resources to UTL. \u2022 Shortcomings were noted in the management of procurements that include doubtful bidding process, awarding contracts above the assessed market value and award of contracts in foreign currency.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |\n|---:|-----:|:-----------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    4 | Uganda Posts Limited Opinion Unqualified | \u2022 There was a shortfall in revenue collections amounting to UGX.1,478,485,511 representing 7% of the projected estimate of UGX.20,454,671,505. \u2022 Out of the 23 outputs of UPL that I assessed for FY 2018/19, 11 outputs representing 48% were fully implemented; 6 outputs/activities representing 26% were partially implemented while 6 outputs/activities representing 26% were not implemented at all. \u2022 Despite entering an agreement with The International Fund for Agricultural Development (IFAD) and Post Bank to Scale up remittances and financial inclusion in Uganda worth EUR.465,000 for 2 years, UPL was entitled to EUR.59,900 but this amount was not included in the budget of the Financial Year 2018/19. \u2022 Uganda Posts Limited has unpaid up shares totaling 220,513 out of 779,487 issued at value of UGX.25,000 per share in 1998. The unpaid shares of 220,513 is valued at UGX.5,512,825,000. The shares are owned by the Ministry of Finance, Planning and Economic Development, while Ministry of Information and Communications Technology, and National Guidance owns one share. \u2022 Uganda Posts Limited has been operating without a Strategic Plan since the expiry of the company\u2019s 2013-2018 strategic plan. \u2022 I noted that legal fees worth UGX.133,876,000 were paid to law firms representing the entity without any contracts with the firms. The arrangements between the company and the law firms are unclear and expose the entity to liability in case of any future disagreements. \u2022 The entity has not recovered funds worth UGX.46,300,000 that was erroneously paid to its external lawyer. \u2022 UPL contracted a private firm to manage its fleet of 10 buses for 3 years. A total of UGX.767,280,000 remained uncollected from the private firm as at 22nd August 2018 when the contract was terminated. \u2022 UPL has outstanding Pay As You Earn (PAYE) and Local Service Tax (LST) payments amounting to UGX.1,606,158,262 as at 30th June 2019 which had not been remitted to Uganda Revenue and/or Local Governments. \u2022 UPL has unpaid VAT worth UGX.3,341,412,272 which remained outstanding as at 30th June 2019. |", "metadata": {"page": 193, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                                        | SUMMARY OF KEY FINDINGS \u2022 UPL has outstanding payables worth UGX.762,997,478 (2% of its Gross Annual Revenue) not remitted to Uganda Communications Commission as operator\u2019s license. \u2022 There was an increase in Posta Uganda Limited\u2019s receivables of UGX.3,191,559,290 representing and 29% increase to UGX.11,047,099,610 from UGX.7,855,540,320 in the FY 2017/18. \u2022 UPL has Stamp Stock Inventory worth UGX.4,360,104,970 which are slow moving items, of which some stamps were purchased thirty (30) years ago. There is evidence of impairment of this amount, given the current technological developments extinguishing usage of stamps. \u2022 The entity spent UGX.2,224,343,116 on Insurance, professional and legal costs which was above the approved budget of UGX.705, 815,212 leading to an over expenditure of UGX.1,718,183,984, without proper approval. \u2022 During my inspection of the Company properties at its Head Office and Postel building on 30th June 2019, I noted that rentable space totalling to 1,189 square metres at the two properties remained vacant for over twelve (12) months during which time, the company could have earned UGX.1,012,140,000.   |\n|---:|-----:|:-------------------------------------------------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    5 | Uganda Institute of Communications Technology (UICT) Opinion Unqualified | \u2022 I noted that out of the budgeted revenue of UGX.4,345,390,419 for the year 2018/19, only UGX.1,938,006,094 was collected representing a performance of only 45% of the target. \u2022 The Institute planned to achieve deliverables through the implementation of 30 outputs. I reviewed all the 30 outputs out of which, 9 outputs representing 30% were fully implemented, 2 outputs representing 7% were partially implemented while 19 outputs representing 63% were not implemented. \u2022 I reviewed the staffing structure of the Institute and found that out of the approved staffing structure of 107, only 42 (39%) were filled, leaving 65 (61%) positions vacant. \u2022 I noted that a number of staff are in acting positions and some have been acting for three to four years, contrary with the requirements under the Human Resource Manual. \u2022 In my earlier reports to Parliament, I noted that the Institute faced challenges of being governed by multiple agencies and observed ambiguity in the interpretation of several provisions in the law which directly affects its operations. This position has not yet been addressed to date.                                     |", "metadata": {"page": 194, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                       | SUMMARY OF KEY FINDINGS \u2022 UPL has outstanding payables worth UGX.762,997,478 (2% of its Gross Annual Revenue) not remitted to Uganda Communications Commission as operator\u2019s license. \u2022 There was an increase in Posta Uganda Limited\u2019s receivables of UGX.3,191,559,290 representing and 29% increase to UGX.11,047,099,610 from UGX.7,855,540,320 in the FY 2017/18. \u2022 UPL has Stamp Stock Inventory worth UGX.4,360,104,970 which are slow moving items, of which some stamps were purchased thirty (30) years ago. There is evidence of impairment of this amount, given the current technological developments extinguishing usage of stamps. \u2022 The entity spent UGX.2,224,343,116 on Insurance, professional and legal costs which was above the approved budget of UGX.705, 815,212 leading to an over expenditure of UGX.1,718,183,984, without proper approval. \u2022 During my inspection of the Company properties at its Head Office and Postel building on 30th June 2019, I noted that rentable space totalling to 1,189 square metres at the two properties remained vacant for over twelve (12) months during which time, the company could have earned UGX.1,012,140,000.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |\n|---:|-----:|:--------------------------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    6 | Uganda Broadcasting Corporation (UBC) Opinion Qualified | \u2022 In the Statement of financial position Plant, Property and Equipment was stated at UGX.265,192,130,135 as at 30th June 2019; however, these were last revalued 10 years ago. Failure to revalue implies that assets are not carried at fair value as stated in the financial statements. Property, Plant and Equipment are not fairly stated in the financial statements and are thus misleading. \u2022 I noted that the Corporation has not yet recovered the land title for land along Bugolobi \u2013 Faraday Rd. valued at UGX.70,545,000,000. The continued failure to retrieve the title exposes the land to a risk of other unscrupulous deals. \u2022 I noted that, although Mega FM acquired an Antenna system with its accessories worth UGX.48,958,174, this was not reported in the schedule of plant, property and equipment under note 6. Therefore the entity understated its value of Property, Plant and Equipment by the amount not recognized. \u2022 Note 14 of the financial statements shows trade & other receivables as UGX.26,516,683,955. However, I noted that management assigned two companies to undertake debt recovery during the year under review. However, three months after the award, only UGX.44,000,000 of the outstanding amount had been recovered and UGX.10,187,320,000 was rejected by the debtors. As such, the uncertainty surrounding the recoverability of the debts implies that the reported receivables figure may be over-stated. \u2022 Contrary to Section 10.21.12 of the Treasury Instructions 2017 advances totalling to UGX.62,246,400 lacked accountability documents. As such, I was unable to confirm that the funds were properly utilized or expended for lawful purposes. \u2022 Contrary to IAS 1, I observed that management did not recognize intangible assets as a separate line on the face of the financial statements despite having new software like the broadcasting and accounting software in use. |", "metadata": {"page": 194, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                                      | SUMMARY OF KEY FINDINGS \u2022 It was noted that trade and other payables increased by 1.7% from UGX.51,679,775,416 in 2018 to UGX.52,605,641,714 in the current year 2019. The Corporation is potentially faced with a risk of litigation over nonpayment. Further analysis revealed that the bulk of the payables relate to unremitted taxes and statutory deductions. \u2022 Although the Corporation had budgeted to receive UGX.1 billion as budget support from the Ministry of Finance, Planning and Economic Development to cater for both recurrent and capital expenditure, the entity did not receive any funding from government during the financial year under review. \u2022 UBC does not have a mechanism to monitor which adverts were run and for how long, making reconciliations and audit difficult. This can lead to revenue leakages as some adverts may be aired but not billed. \u2022 The Digital Terrestrial television equipment on the SIGNET network is four years old and has almost exhausted its product life cycle, and UBC management does not have a well-laid down plan to replace the equipment. Current installations limited the network coverage to less than 60% of the country. Users in rural and semi-rural areas are completely un-served or have very weak signals.                               |\n|---:|-----:|:-----------------------------------------------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    7 | Regional Communications Development Project (RCIP) Opinion Unqualified | \u2022 Whereas an amount of UGX.97,710,306,720 was budgeted to be received as revenue during the year under review, only UGX.75,312,215,910 was actually received during the year, resulting into a funding gap of UGX.22,398,090,810 (23%). The funding gap presents a risk of the project failing to be completed on time and a possible increase in project implementation costs as a result of low absorption of funds. \u2022 However, out of the total funds amounting to UGX.107,869,359,797, which was available for expenditure, only UGX.64,917,348,749 was spent leaving a balance of UGX.44,324,275,595 unspent as at the end of the financial year (i.e. 41% utilization). Further analysis of project implementation revealed that there has been a slow pace of implementation of the project activities given the level of absorption. \u2022 I noted that a total of UGX.915,676,018 was charged on the GOU counterpart funding for RCIP code and spent towards the settlement of relocation works on the NBI/EGI done in the previous year. The NBI/EGI is a stand-alone project that deals with the extension of the optic fibre network countrywide. Besides, these payables were not disclosed in the financial statements of NITA (U) for the previous financial year, which would provide a basis for such payments. |", "metadata": {"page": 195, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                                      | SUMMARY OF KEY FINDINGS \u2022 It was noted that trade and other payables increased by 1.7% from UGX.51,679,775,416 in 2018 to UGX.52,605,641,714 in the current year 2019. The Corporation is potentially faced with a risk of litigation over nonpayment. Further analysis revealed that the bulk of the payables relate to unremitted taxes and statutory deductions. \u2022 Although the Corporation had budgeted to receive UGX.1 billion as budget support from the Ministry of Finance, Planning and Economic Development to cater for both recurrent and capital expenditure, the entity did not receive any funding from government during the financial year under review. \u2022 UBC does not have a mechanism to monitor which adverts were run and for how long, making reconciliations and audit difficult. This can lead to revenue leakages as some adverts may be aired but not billed. \u2022 The Digital Terrestrial television equipment on the SIGNET network is four years old and has almost exhausted its product life cycle, and UBC management does not have a well-laid down plan to replace the equipment. Current installations limited the network coverage to less than 60% of the country. Users in rural and semi-rural areas are completely un-served or have very weak signals.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |\n|---:|-----:|:-----------------------------------------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    8 | National Information Technology Authority (NITA-U) Opinion Unqualified | \u2022 Out of the approved warrants of UGX.41,527,986,626, the entity utilized only UGX.39,621,565,081 or 40,931,800,767 resulting in UGX.1,754,770,027 remaining utilized. Budget shortfalls and failure to spend funds resulted in partial or non-implementation of planned activities; \u2022 Review of the planned outputs and actual outputs achieved in the financial year revealed that a number of outputs were not fully implemented despite the fact the all funds budgeted had been realised. These planned outputs included; a rationalized and integrated national IT infrastructure and systems, IT Research, Development and Innovations Supported and Promoted and Strengthened and aligned NITA-U to deliver its mandate; \u2022 The Authority is responsible for the implementation of the Business Process Outsourcing (BPO) and Information Technology Enabled Services (ITES) strategy. However, the BPO/ITES adopted by the government had not been integrated into the current strategic plan of the Authority. \u2022 I also noted that the Authority has only supported 4 private BPOs through the provision of ICT equipment, furniture, and subsidized internet bandwidth for 3 of the 4 BPOs. However, the performance of these BPOs has been unsatisfactory considering the fact that these BPOs have only created a limited number of jobs for the youth most of which is on a short term basis and also failed to attract a reasonable number of clientele both within and outside the country. \u2022 Contrary to Section 13(10) (a) (iv) of the Public Finance Management Act, 2015, the Authority did not make sufficient budgetary provisions for domestic arrears. The Authority was provided with UGX.985,195,195 for payment of domestic arrears despite reported outstanding liabilities at the end of FY2017/18 stood at UGX.7,920,511,819. Instead the Authority diverted funds |", "metadata": {"page": 195, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                                                     | SUMMARY OF KEY FINDINGS amounting to UGX.4,789,899,855 from other activities and paid for domestic arrears amounting to UGX.5,775,095,049. \u2022 I conducted a thematic audit on the National Backbone Infrastructure/Electronic Government Infrastructure (NBI/EGI) project where I reviewed the operations of the NBI/EGI. The following are the key findings; \u2022 It was noted that a total of 445 sites out of the envisaged 20,000 are connected to the NBI, Of the connected sites, 369 are using the related services while 76 sites which are connected to the NBI are not utilising the available services. \u2022 NITA-U spent UGX.1,047,480,000 on last-mile connection infrastructure to 76 sites. However, by the time of the audit these sites were not utilizing the NBI services. Relatedly a total of UGX.25,019,756,118 was in the FY 17/18 and 18/19 used by MDAs connected to the NBI to pay for alternative internet bandwidth service providers, a cost which could have been saved. \u2022 Government of Uganda has so far invested USD.12,410,794 on setting up a national data centre. Currently, 82 out of 342 government online applications are using the data centre services. It should be noted that running parallel data centres is costly for the Government due to the duplication of costs. Currently, only 40% of the available data centre capacity is being utilized. \u2022 NITA-U has so far laid 2,324 Km of optic fibre cable under phase I-III. Currently, Phase IV expected to extend the network to West-Nile and three border towns is underway. However, a number of last-mile connections have not been done hence the low numbers in connectivity. Most parts of the North and North East have not been covered due to lack of financing and will be covered under phase V. \u2022 NITA-U procured 10Gbps upstream internet bandwidth under an indefeasible right to use arrangement. Currently, 50% of this capacity is commercially utilised with the rest offered as free WiFi. This has contributed to the high cost of the internet bandwidth as the sites which use the 50% subsidise the WiFi offered for free. \u2022 NITA-U buys upstream internet bandwidth at a cost of USD.2.6 Mbps per month and sells to users at a cost of USD.70 Mbps per month. The cost is still high partly due to the underutilisation referred to above, maintenance costs and the high cost for the upstream bandwidth. However, it should also be noted that 50% of this cost is transferred to the UCF as Non-Tax Revenue. \u2022 NITA-U agreed to provide connectivity at 99.8% availability to users. Review of the availability status revealed that 38 sites out of a total of 101 sites reviewed were below the Service Level Agreement (SLA) of 99.8%. The causes of the non-availability of services were attributed to power outages which contributed to 86.84% and fibre breaks which contributed to 31.16%.   |\n|---:|-----:|:--------------------------------------------------------------------------------------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    9 | Uganda Communication Employees Contributory Pension Scheme (UCECPS) Opinion Qualified | \u2022 Sundry payables of UGX.4,083,866,000 mainly comprising of administrative fees and monthly pensions were not supported rendering them doubtful. The figure increased by UGX.3,476,332,000 from UGX.607,534,000 reported on 31st December, 2017 representing a 672% increase. \u2022 There was an unreconciled variance UGX.3,049,947,551 between the figure reported in the financial statements as receivables. Whereas UCECPS puts the figure at UGX.15,256,523,000 the corresponding reported payables figure in the financial records of UTL is UGX.12,206,575,449. \u2022 Property debtors amounting to UGX.42,377,000 arising from the sale of properties to sitting tenants remains outstanding from as far back as 2005. \u2022 A detailed review of the Scheme\u2019s financial records revealed that Government of Uganda (GoU) as the founder has not funded the scheme to sustainable levels. Over the years Government has been contributing an average of UGX.2bn to meet the monthly pension requirements; however, huge arrears due to retired employees exist. \u2022 Contrary to section 46(d) of the Uganda Retirement Benefits Regulatory Act (URBRA) 2011, I noted that the Scheme administration failed to maintain complete records of the beneficiaries to the scheme as some of the required information was missing.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |", "metadata": {"page": 196, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | Sn   | SECTOR AND ENTITY                                                          | SUMMARY OF KEY FINDINGS \u2022 I noted that eleven (11) properties disclosed as part of the non-core assets were are not valued. This implies that the non-current assets of the Scheme are understated and failure to value them will make the sale of these properties difficult.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       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 0 |      | TRADE SECTOR                                                               |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |\n|  1 | 1.0  | Ministry of Trade, Industries and Cooperatives (MoTIC) Opinion Unqualified | \u2022 The entity budgeted to receive UGX. 108,257,632,666 however UGX. 98,876,992,658 was warranted resulting into a budget shortfall of UGX.9,380,640,008 representing 9%. \u2022 Out of the warrants of UGX. 98,876,992,658, a total of UGX98,029,255,348 was spent by the entity resulting into unspent balance of UGX.847,737,310 representing an absorption level of 99%. \u2022 I sampled 32 out-puts worth UGX.31.03 billion representing 93% of the total budget and noted that 40 (15%) of the total outputs were not quantified to enable measurement of performance. Furthermore, of the 21 quantified outputs/activities assessed, 10 outputs/activities representing 48% were fully implemented; 12 output/activity representing 52% was partially implemented. \u2022 Funds amounting to UGX.76,472,123 were irregularly diverted and spent on other activities without seeking the necessary approvals. \u2022 Domestic arrears decreased by 14.2% from UGX.12,182,787,099 in the previous year to UGX.10,672,156,193 in the year under review. The arrears remained unsettled at the close of the year. \u2022 Settlement of arrears amounting to UGX.254,824,538 outstanding from prior year (2017/18) were undertaken without allocated budget. \u2022 I noted inflated claims verified for payment to two (2) Cooperatives amounting to UGX.14,772,514,880. Although the two cooperatives claimed UGX.16,613,290,400 as compensation for losses incurred during the liberation war, a verification committee instead verified and approved an amount of UGX.31,385,805,280. A number of irregularities were noted in the verified claims, like values not supported with Chief Government valuer\u2019s and Chief mechanical engineer\u2019s values. Cattle claims were also not supported with evidence in form of stock counts, financial statements, sales ledgers and a report from the Directorate of Animal Resources in the Ministry of Agriculture as required by the verification guidelines. \u2022 Shortcomings were noted in the implementation of the provisions in the Circular Standing Instructions on Staff Performance Management. The gaps identified include non-completion of Performance Agreements, no quarterly reviews undertaken, no performance improvement plans prepared, non-submission of reports on Performance Agreements, Performance Appraisals, Performance Improvement Plans to MoPS and lack of mechanism to monitor staff attendance. \u2022 Tobacco Companies owed growers over UGX.9billions which is likely to affect the livelihoods of the farmers and demoralizes them from growing the crop in subsequent seasons. |", "metadata": {"page": 197, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                                 | SUMMARY OF KEY FINDINGS \u2022 I noted that eleven (11) properties disclosed as part of the non-core assets were are not valued. This implies that the non-current assets of the Scheme are understated and failure to value them will make the sale of these properties difficult.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |\n|---:|-----:|:------------------------------------------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    2 | Switch Africa Green project (SAG) Opinion Unqualified             | \u2022 The project had a shortfall in funding of USD 40,000 which arose as a result because failure the ministry of trade, industries and cooperatives failed to fund the requisite activities of milestone 3 agreed upon in the grant agreement. \u2022 The project management spent a total amount of UGX 266,725,428 on administrative expenses which was over and above the set limit of 7% of the total eligible cost of action (UGX .46,564,000) by UGX 210,161,328.                                                                                                                                                                                                                                                                                                                                                                                                     |\n|  1 |    3 | Great Lakes Trade Facilitation (GLTF) Project Opinion Unqualified | \u2022 I noted that out of the USD.1,650,252.93 (approximately UGX.6,062,070,722) that was available for spending by the project, only USD.819,070.35 was utilized representing 49.6% absorption and as a result, some activities were not implemented. \u2022 Records indicate that although some outputs and activities were undertaken, I noted slow progress in the implementation of these activities. It was evident that the project is far from accomplishing the proposed work plan and the implementation timeframe. \u2022 Section 3.1 of the Project Implementation Manual states that counterpart financing of an estimated USD.3 Million shall be provided by the Government of Uganda for compensations and management of environmental mitigation measures. It was however noted that GOU had not contributed towards the implementation of the project activities. |", "metadata": {"page": 197, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn 4 | SECTOR AND ENTITY The Second Trade Capacity Enhancement Project (TRACE II) Opinion Unqualified   | SUMMARY OF KEY FINDINGS \u2022 Inadequate utilisation of the Consultancy Report. \u2022 Unsupported Government Contribution in-kind - UGX.260,352,000 \u2022 Delayed implementation of Some Project Activities like printing of Sale of Goods Act, purchase of equipment and computer as well as printing of the annual trade report were not implemented.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |\n|---:|-------:|:-------------------------------------------------------------------------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |      5 | Uganda Export Promotions Board (UEPB) Opinion Unqualified                                        | \u2022 Uganda Export Promotion Board risks losing 1.622 hectares located on Plot 4, Mpanga link Kampala which was sub-leased to a private investor for 49 years for construction of an export development centre and an administration building. The investor failed to construct the Centre, has denied UEPB access to the land and refused to hand over the land title 7 years after terminating the sub-lease offer. \u2022 Promotion and Development of export is a key function of the UEPB. However, reports indicate that there is deterioration in exports leading to a widening export deficit of USD.437m in 2015/16, USD.1.55bn in 2016/17 and USD.1.95bn in 2017/18. \u2022 Contrary to the provisions of the PFMA 2015, the UEPB received and utilized a grant of USD.249,823 from African Development Bank for the Korea Market Linked project without appropriation by Parliament. \u2022 Contrary to Section 7 of the UEPB Act, the Board of UEPB is currently made up of eight (8) instead of the eleven (11) members provided for in the Act. \u2022 The Boards staffing level stands at 17 staff out of the approved 40 indicating a 57.5% staffing gap. Included in the unfilled posts are key positions of the Director Export Markets Development & Promotions and the Director Finance and Administration. |", "metadata": {"page": 198, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn 4 | SECTOR AND ENTITY The Second Trade Capacity Enhancement Project (TRACE II) Opinion Unqualified   | SUMMARY OF KEY FINDINGS \u2022 Inadequate utilisation of the Consultancy Report. \u2022 Unsupported Government Contribution in-kind - UGX.260,352,000 \u2022 Delayed implementation of Some Project Activities like printing of Sale of Goods Act, purchase of equipment and computer as well as printing of the annual trade report were not implemented.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |\n|---:|-------:|:-------------------------------------------------------------------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |      6 | Uganda National Bureau of Standards (UNBS) Opinion Unqualified                                   | \u2022 There was a shortfall in releases amounting to UGX.2,484,092,280 representing 5.2% of the budget. This limited the Bureaus capacity to fully implement all the planned activities. \u2022 I sampled 11 out-puts worth UGX.47.8bn representing 100% of the total budget and noted that 2 (18%) of the total outputs were not quantified to enable measurement of performance. Furthermore, of the 9 quantified outputs/activities assessed, 5 outputs/activities representing 55% were fully implemented; 4 outputs/activities representing 45% were partially implemented. \u2022 I noted that the entity received off-budget financing to the tune of UGX.366,860,012 which was never paid into the consolidated fund as required by the law. \u2022 Funds amounting to UGX.296,065,498 was disclosed as the domestic arrears of the Bureau as at 30th June 2018. However, these domestic arrears were not budgeted for in the financial year 2018/19. \u2022 Domestic arrears increased by 1368% from, UGX.296,065,498 in the previous year to UGX.4,347,000,575 in the year under review. The arrears remained unsettled at the close of the year. \u2022 I noted that UGX.1,283,000,000 was not collected by the Bureau while conducting its surveillance audits after issuing permits to use the \u2018Q\u2019 mark when management reduced the audit fees from UGX.1,000,000 within Kampala and UGX.1,500,000 upcountry to UGX.250,000 for both within Kampala and upcountry due to BUBU policy. \u2022 I noted that some commodities were released by the Bureau due to absence of mandatory standards yet they actually existed in the approved list of mandatory standards issued by the Bureau as at 31st March 2019. |\n|  1 |      7 | Uganda Development Corporation (UDC) Opinion Unqualified                                         | \u2022 Contrary section 17 of the PFMA 2015, UGX.13,323,008,856 that remained unspent at the close of 2017/18 and UGX.12,178,595,290 that remained unspent at the close of FY 18/19 was not returned to Treasury. \u2022 In the FY 2018/2019 UGX.58,704,737,488 was released to UDC. The entity had a cash balance brought forward of UGX.13,323,008,856 from FY 2017/2018 making total cash available for spending in FY 18/19 UGX.72,027,746,344. Of the total cash available to spend, UGX.59,849,151,054 was actually spent leaving a balance of UGX.12,178,595,290 (19.3%) as                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |", "metadata": {"page": 198, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | Sn   | SECTOR AND ENTITY                                                         | SUMMARY OF KEY FINDINGS unspent funds. The Corporation continues to have implementation challenges that have led to the poor absorption of funds. \u2022 Despite government spending over UGX.130bn on several projects since 2012, none is fully operational as a result of various bottlenecks hindering full operations. There is a need to rethink the financing, implementation and future management strategies of these investments.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |\n|---:|:-----|:--------------------------------------------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |      | TOURISM SECTOR                                                            |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |\n|  1 | 1.0  | Ministry of Tourism, Wildlife and Antiquities (MoTWA) Opinion Unqualified | \u2022 I noted that during the year, the Ministry received total budgeted salaries of UGX. 2,085,603,788 but actual payments were UGX. 1,987,160,730 leaving unspent balances of UGX.98,443,058 on the salary account. \u2022 I assessed 30 out-puts and noted that 24 outputs/activities representing 80% were fully implemented; 3 outputs/activities representing 10% were partially implemented while 3 outputs/activities representing 10% were not implemented at all. \u2022 Review of the Ministry\u2019s procurement plan revealed that several planned procurements to the tune of UGX.280,125,000 were not implemented. \u2022 Domestic arrears decreased by UGX. 364,040,484 from UGX. 3,270,386,921 in the previous year to UGX. 2,906,346,437 in the year under review. The arrears remained unsettled at the close of the year. \u2022 I observed that, although disclosed as expenditure in the statement of financial performance, funds for activities relating to workshops and conferences, fuel and purchase of goods and services totalling to UGX.55,460,000 were not accounted for. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-submission of Performance Agreement reports, no quarterly reviews undertaken, no performance improvement plans prepared and no performance Improvement Plans prepared. |\n|  2 | 2.0  | Nile Hotel Limited (NHL) Opinion Unqualified                              | \u2022 Evaluation of the implementation of planned activities for the FY 18/19 revealed that over 80% of the planned activities were not undertaken exposing the company to the risk of failing to achieve the strategic goals set for the five years\u2019 period. All the funds earmarked for the activities were invested in short term instruments to earn interest.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |", "metadata": {"page": 199, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                                           | SUMMARY OF KEY FINDINGS unspent funds. The Corporation continues to have implementation challenges that have led to the poor absorption of funds. \u2022 Despite government spending over UGX.130bn on several projects since 2012, none is fully operational as a result of various bottlenecks hindering full operations. There is a need to rethink the financing, implementation and future management strategies of these investments.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |\n|---:|-----:|:----------------------------------------------------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    3 | Uganda Wildlife Research and Training Institute (UWRTI) Opinion Unqualified | \u2022 The Institute received an extra subvention of UGX.113,835,000 that was not approved by parliament. \u2022 I sampled all 17 out-puts worth UGX.1.1bn representing 100% of the total budget and noted that of the 17 quantified outputs/activities assessed, 7 outputs/activities representing 41% were fully implemented; 5 outputs/activities representing 29.5% were partially implemented while 5 outputs/activities representing 29.5% were not implemented at all. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, no quarterly reviews undertaken, no performance improvement plans prepared and no performance appraisals. \u2022 Inspections of the Institute infrastructure were carried out and audit noted several dilapidated dormitories, inadequate dormitories as well as classrooms. \u2022 I also noted several procurement irregularities that manifest in direct procurements that resulted from lack of a procurement unit as well as lack of a contracts committee at the Institute. |\n|  1 |    4 | Uganda Wildlife Education Centre (UWEC) Opinion Unqualified                 | \u2022 I observed that contract of UGX.196,000,000 to provide Consultancy Services for undertaking feasibility studies for establishment of Satellite Wild life Conservation Education Centres in Fort Portal, Mbale and Mbarara had been signed. However, I established that all the Regional Satellite Wildlife Conservation Education Centers have not been established for the reason of insufficient development funds from government. \u2022 I noted that during the financial year 2018/19, a contract worth UGX.196,030,000 was signed with an Engineering firm to complete the external features of the First floor of the floating                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |", "metadata": {"page": 199, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                                       | SUMMARY OF KEY FINDINGS restaurant. It was however, noted that the construction of the second and third floors of the floating restaurant has stalled.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |\n|---:|-----:|:------------------------------------------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    5 | Uganda Hotel Tourism and Training Institute (UHTTI) Opinion Unqualified | \u2022 Uganda Hotel and Tourism Training Institute last updated its fixed asset register in 2016. This exposes the Institute assets to misappropriation without notice. \u2022 I noted that out of the budgeted revenue of UGX.2,706,485,996 for the year 2018/19, only UGX.2,596,094,380 was collected representing performance of 92% of the target. \u2022 I noted that that the entity did not implement activities as planned. Out of the 13 outputs assessed, 8 of them, representing 62%, were fully implemented, 2, representing 15%, were partially implemented while 3, representing 23%, were not implemented at all. \u2022 The Institute had outstanding local service tax (LST) amounting to UGX.71,279,520 as at 30th June 2019, which had not been remitted to the Local Governments. \u2022 The Institute made NSSF deductions amounting to UGX.77,315,112 which was not remitted to NSSF during the financial year. \u2022 Weaknesses were noted in performance management such as; lack of performance appraisal; absence of performance plans and lack of performance reviews by the Institute. \u2022 Audit inspection revealed poor maintenance of the Institute\u2019s infrastructure and facilities, lack of office, student and staff accommodation and insufficient classrooms. |", "metadata": {"page": 200, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                            | SUMMARY OF KEY FINDINGS restaurant. It was however, noted that the construction of the second and third floors of the floating restaurant has stalled.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |\n|---:|-----:|:---------------------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    6 | Uganda Tourism Board (UTB) Opinion Qualified | \u2022 An analysis of the outputs/activities that were quantified revealed that although the entity absorbed (99%) of the funds that were released, some of the activities remained either partially or not implemented at all. Out of the twelve (12) quantified activities assessed, six (6) outputs/activities representing 50% were fully Implemented, five(5) outputs/ activities representing 42% were partially implemented while one(1) output/activities representing 8% were not implemented at all. \u2022 Contrary to the Section 85 of the PPDA Act, Uganda Tourism Board procured the services of two Market Destination Representatives to market Uganda as a tourist destination in North America using direct procurement without justification at a total cost of UGX.2,570,760,835. \u2022 Review of the Board\u2019s expenditure revealed that Contrary section 10.4 of the Treasury Instructions, in the year under review, the entity charged wrong expenditure codes to a tune of UGX.599,333,001. Mischarges undermine the importance of the budgeting process as well as the intentions of the appropriating authority, consequently leading to unauthorized spending and exposure of funds to misuse. \u2022 It was noted that a sum of UGX.248,029,240 was advanced to staff through their personal bank accounts to undertake direct procurements, purchase of goods and services and other activities of the entity. The practice of depositing public funds on personal accounts is irregular and exposes government funds to the risk of loss and misuse. \u2022 I noted that funds for activities relating to administrative expenses, travel abroad and purchase of goods and services including fuel totalling to UGX.0.339Bn were not accounted for by the close of the year. Under the circumstances, I was unable to provide assurance that the funds were put to proper use. \u2022 Contrary to section 13 of the Uganda Tourism Act, the Uganda Tourism Board failed to collect application and license fees from 52 registered tourist accommodation facilities as at 30th June 2019, leaving uncollected fees to the tune of UGX.15,600,000. |", "metadata": {"page": 200, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                   | SUMMARY OF KEY FINDINGS restaurant. It was however, noted that the construction of the second and third floors of the floating restaurant has stalled.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |\n|---:|-----:|:----------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    7 | Uganda Wildlife Authority (UWA) Opinion Unqualified | \u2022 During the financial year, although the budgeted revenue for 2018/19, was UGX.78Bn the Authority realized UGX.120bn representing performance of 154% which was quite commendable. The Authority should ensure sustainability and enhance its revenue targets in future periods. \u2022 Imprest to staff totalling to UGX.213,222,896 was not supported by documents like field reports, acknowledgement receipts, and workshop participant\u2019s lists. In the circumstances, I could not confirm whether funds were put to the intended use. \u2022 The Authority pays fixed internet costs for data provided irrespective of whether or not the data has been consumed. |", "metadata": {"page": 200, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | Sn   | SECTOR AND ENTITY                                           | SUMMARY OF KEY FINDINGS \u2022 The Authority contracted a firm, on the 5th February 2019, to develop animal sculptures for the wildlife street within four (4) months at a cost of UGX.181,330,600, but this has not been done by 30th June 2019. \u2022 UWA awarded a contract for re-development of visitor information Centre at Sheraton Kampala Hotel to a company at a cost of UGX.348, 288,376. The works were scheduled to start on 24th July, 2018 and end on 24th January 2019. However despite a further 3 months extension to 24th April 2019, works had not been completed as at 30th June 2019. \u2022 Uganda Wildlife Authority awarded a contract for the supply and installation of signage along Entebbe \u2013 Kampala road to a company at a cost of UGX.74,635,000 on 18th June 2019. The signage was to be installed on strategic locations along the Kampala \u2013 Entebbe highway so as to promote tourism. This was not complete as at time of audit. \u2022 I observed that a number of Concessionaires had failed to develop the sites within the stipulated time and also failed to make the requisite payments worth UGX.1,097,787,944 as required in the concession agreements. \u2022 Physical inspections of operations in selected major National Parks namely Lake Mburo National Park, Bwindi impenetrable Forest, Queen Elizabeth, Kibale Conservation Area, Murchision Falls National Park, Mt. Elgon Conservation Area and Kidepo Valley National Park revealed a number of challenges faced by the Authority in execution of its mandate such as; \u2022 Lack of Utilities: There is lack of both electricity and Water supply which are critical for most of the parks. There is a very high cost of treatment for water utilized by the staff. Machines and Computers become expensive to use while running generators on a continuous basis, as the cost of fuel used on daily basis is high. \u2022 Poor Telephone Network: Poor telephone network not only affects communication but also has an impact on the Revenue collection systems as internet is intermittent for the use of Visa machines when collecting revenues. \u2022 Inadequate Staff Accommodation: Staff accommodation is a challenge in most of the National Parks and Conservation areas. Management has attempted to undertake construction in selected parks, but the challenge is still high given the increasing number of staff. \u2022 Poor Road Network: Road network around and within the park, is quite challenging. Most of the roads are in very bad shape throughout the conservation areas. This discourages tourists from making other visits due to difficulty in accessing the areas of interest at the National Parks and conservation areas. \u2022 Absence of Stores Function: All the Parks do not have well-developed stores function to manage stores. Accountants and clerks handle this responsibility, which may also create a conflict of interest due to lack of segregation of duties. \u2022 Absence of Human Resource Function: There is no human resource function in all the National Parks and Conservation areas and yet each of the National Parks has big numbers of staff. \u2022 Low Level Marketing and Publicity of Tourism Activity: I observed that the level of marketing and publicity of tourism activities in the country remains minimal. Increased publicity could attract both international and local tourism to the Conservation areas and national Parks.   |\n|---:|:-----|:------------------------------------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |      | WATER AND ENVIRONMENT SECTOR                                |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |\n|  1 | 1.0  | Ministry of Water and Environment (MWE) Opinion Unqualified | \u2022 The total NTR collected for the financial year 2018/2019 amounting to UGX.1,040,014,136 was not budgeted for by the entity. \u2022 Out of the budgeted revenue of UGX.331,478,905,718 for the year 2018/19, only UGX.321,942,878,309 (97%) was warranted representing performance of 97% of the target. \u2022 Out of the total warrants of UGX.321,942,878,309, only UGX.320,751,299,475 was utilised by the ministry resulting into unspent balance of UGX.1,191,758,834 representing an absorption level of 99.63%.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |", "metadata": {"page": 201, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                                                                  | SUMMARY OF KEY FINDINGS \u2022 Out of the 16 quantified outputs/activities assessed, 7 outputs/activities representing 43.75% were partially implemented and one output representing 6.25% was not implemented at all. \u2022 Expenditures totalling to UGX.367,942,369 were mischarged on different account codes. \u2022 The Ministry delayed to settle invoices for various contractors leading to civil suits and award of interest totalling to UGX.164,949,978. \u2022 Funds amounting to UGX.136,244,476 paid to various staff remained unaccounted for. \u2022 Out of 706 approved staff positions, only 305 are filled representing 57% shortfall in the required staff. \u2022 In central water facility, interest income earned amounting to UGX.35,879,354 was not remitted to the consolidated fund while there was a delay in implementation of planned activities in the water facility of North and Karamoja small towns. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, no quarterly reviews undertaken, no performance improvement plans prepared, non-submission of reports on Performance Agreements, Performance Appraisals, Performance Improvement Plans to MoPS, lack of mechanism to monitor staff attendance, no mechanism of monitoring field staff and no register for staff when leaving office, non-submission of report on absenteeism and non-functionality of the sanctions and rewards committee.   |\n|---:|-----:|:---------------------------------------------------------------------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    2 | Water & Sanitation Development Facility \u2013 Eastern (WSDF-E) Opinion Unqualified                     | \u2022 Out of the budgeted revenue of UGX.8,029,000,000, a sum of UGX.7,611,750,000 was realized leaving a shortfall of UGX.417,250,000. \u2022 Out of the 12 costed outputs assessed, 7 outputs were not fully implemented representing 58%. For example Construction of Acowa & Idudi Water Supply Systems were not implemented at all. \u2022 The Facility planned to procure consultants to carry out feasibility studies and designs for various projects, construct town water supply systems, and also procure providers for goods and services, but only 56% of these procurements were implemented leaving 44% of the procurements un-implemented. \u2022 The facility undertook various infrastructural projects which are at different stages of completion. However, no land agreements/titles were availed for audit verification.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |\n|  1 |    3 | Water & Sanitation Development Facility - South West Branch (WSDF - SWB) \u2013 MWE Opinion Unqualified | \u2022 Out of budgeted amount of UGX 13,640,000,000 a total of UGX 8397, 228,219 resulting into a shortfall of UGX 5,242,771,781 (40%). \u2022 The facility failed to implement planned activities including construction of water systems. \u2022 There were noticeable delays in completion of major infrastructural projects with some that commenced as far as December 2012 with the stipulated completion dates of 30th November 2017, still ongoing. \u2022 The facility undertook various infrastructural projects which are at different stages of completion. However, no land agreements/titles were availed for audit verification.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |\n|  2 |    4 | REDD+ -MWE Opinion Unqualified                                                                     | \u2022 I observed that during the financial year (2018/2019), the project had approved budget of USD.1,849,700 from external funding and USD.804,054 from GOU, however, only USD.1,092,855 from external financing and USD.601,583 from GOU had been disbursed for project implementation representing an overall revenue performance of 63.8%. \u2022 Out of the total disbursement of USD.1,693,324, the project was able to absorb USD.1,669,382 resulting into unspent balance of USD.23, 942 representing absorption level of 98.5%. \u2022 I noted that despite receiving funds for activity implementation, activities under component 4: REDD+ implementation framework estimated at USD.570,000 remained un-implemented. \u2022 The Ministry on behalf of the REDD+ project signed two contracts for provision of consultancy services as part of execution of the planned activities for the year under, however I noted that the consultants had breached contract terms and had not yet completed the assignments.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |", "metadata": {"page": 202, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                | SUMMARY OF KEY FINDINGS \u2022 Out of the 16 quantified outputs/activities assessed, 7 outputs/activities representing 43.75% were partially implemented and one output representing 6.25% was not implemented at all. \u2022 Expenditures totalling to UGX.367,942,369 were mischarged on different account codes. \u2022 The Ministry delayed to settle invoices for various contractors leading to civil suits and award of interest totalling to UGX.164,949,978. \u2022 Funds amounting to UGX.136,244,476 paid to various staff remained unaccounted for. \u2022 Out of 706 approved staff positions, only 305 are filled representing 57% shortfall in the required staff. \u2022 In central water facility, interest income earned amounting to UGX.35,879,354 was not remitted to the consolidated fund while there was a delay in implementation of planned activities in the water facility of North and Karamoja small towns. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, no quarterly reviews undertaken, no performance improvement plans prepared, non-submission of reports on Performance Agreements, Performance Appraisals, Performance Improvement Plans to MoPS, lack of mechanism to monitor staff attendance, no mechanism of monitoring field staff and no register for staff when leaving office, non-submission of report on absenteeism and non-functionality of the sanctions and rewards committee.   |\n|---:|-----:|:---------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    5 | Water Management and Development | \u2022 There was an under absorption of project funds of USD 720,840.28 representing absorption level of 97.8%.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |", "metadata": {"page": 202, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY Project (WMDP) \u2013 MWE Opinion Unqualified           | SUMMARY OF KEY FINDINGS \u2022 I analyzed of the outputs/activities that were planned and noted that although the project received 100% of the budgeted funds and was able to absorb 97.8% of the, some of the activities remained partially implemented, such as purchase of furniture and IT equipment. \u2022 I noted that payments for works were made to contractors without sufficient supporting documentation for general items in the bills of quantities. A total of UGX 374,071,520 was paid to that effect. \u2022 I noted that the project does not have title deeds for the land on which the Water Supply Systems are constructed.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |\n|---:|-----:|:---------------------------------------------------------------------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    6 | Joint Partnership Fund (JPF) Opinion Unqualified                     | \u2022 Out of the budgeted revenue of UGX.7,815,341,828 for the year 2018/19, UGX.8,333,470,000 was realized representing 105.5%. This was attributed to the batch method of disbursement of funds. \u2022 Out of the total disbursements and opening balances of UGX.11,855,262,988, only UGX.8,877,403,022 was utilised by the ministry resulting into unspent balance of UGX.2,977,859,966 representing an absorption level of 74%. \u2022 I also noted that some of the planned activities like, construction of water systems were not implemented such as Kambuga Phase II, Karago Phase I, Lwemiyaga RGC, Karago Phase II, Igorora TC, Kanungu District regional Feacal sludge treatment plant and Hydrogeological investigations \u2013siting & drilling of wells (20No). \u2022 I noted procurement irregularities in relation to unjustified direct procurements worth UGX.57,587,165.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |\n|  1 |    7 | National Environment Management Authority (NEMA) Opinion Unqualified | \u2022 Out of the budget of UGX.26,335,755,264 a sum of UGX.25,677,094,606 was realized resulting into a shortfall of UGX.668,970,608 (5.29%). \u2022 I sampled 36 (87.8%) out of the total of 41 outputs with a budget of UGX.10,912,755,000 and noted that they were all quantified thereby enabling measurement. \u2022 Although outstanding receivables decreased by UGX.2.3 billion from UGX.15,307,218,000 in the previous year to UGX.12,975,611,000 in the year under review, the receivables remained unsettled at the close of the year and constrained the liquidity position of the authority. \u2022 Expenditure on Legal costs of UGX.387,000,000 was incurred as a result of court award against the authority. \u2022 The National Environment Action Plan was last prepared in 1995 and it has never been reviewed contrary to the regulations which require reviews every two years. \u2022 The Authority lacks a client service charter. \u2022 Out of 121 staff of the Authority only 30 employees were appraised by 31st July, 2019. \u2022 Shortcomings were noted in the review of the Regional Project on the Development of National Action Plans for the Artisanal and Small Scale Gold Mining in Africa. Some of the project components/ activities such as; Development of a documentary on Artisanal and Small scale Gold Mining (ASGM) Sector including sources of mercury emissions and release in Uganda, Development of a National Overview of the Artisanal and Small scale Gold Mining (ASGM) Sector including baseline estimates of mercury use and practices and Development of an Artisanal and Small Scale Gold Mining National Action Plan (NAP) were not completed within the timeframe of the project work plan. |", "metadata": {"page": 203, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY Project (WMDP) \u2013 MWE Opinion Unqualified   | SUMMARY OF KEY FINDINGS \u2022 I analyzed of the outputs/activities that were planned and noted that although the project received 100% of the budgeted funds and was able to absorb 97.8% of the, some of the activities remained partially implemented, such as purchase of furniture and IT equipment. \u2022 I noted that payments for works were made to contractors without sufficient supporting documentation for general items in the bills of quantities. A total of UGX 374,071,520 was paid to that effect. \u2022 I noted that the project does not have title deeds for the land on which the Water Supply Systems are constructed.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |\n|---:|-----:|:-------------------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    8 | National Forestry Authority (NFA) Opinion Unqualified        | \u2022 Out of the budgeted Non Tax Revenue of UGX.24,184,422,000 for the year 2018/19, only UGX.10,795,921 was realized resulting into a shortfall of UGX.13,388,503,048 representing a performance of only 44.6% of the target. The entity budgeted to receive UGX.40,958,038,043 however, only UGX.27,405,150,994 was warranted resulting into an overall budget shortfall of UGX.13,552,887,049 representing 33%. Out of UGX.27,405,150,994 warranted, UGX.27,106,017,597 was spent by the authority resulting into unspent balance of UGX.299,133,397 representing an absorption level of 98.9%. \u2022 The Authority failed to establish a tree fund which would comprise of monies appropriated by Parliament, loans obtained by Government, grants, gifts and monies from any other approved sources. \u2022 Receivables increased from UGX.11,758,293,000 to UGX.12, 284,276,000; and payables increased from UGX.10,446,677,000 to UGX.12,103,161,000 from the previous year to the current year respectively. The outstanding payables are equivalent to 89% of the internally generated revenue (NTR) collections for the year. \u2022 The Authority\u2019s funds worth UGX 1,571,350,000 were garnished following a court order. |", "metadata": {"page": 203, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                                                                                                               | SUMMARY OF KEY FINDINGS \u2022 The Authority failed to demarcate and zone land for tree planting for example; Mpive, Nonve, Zirimiti Central Forest Reserves (CFRs) \u2022 There was noted encroachment on NFA forests for example; Bugoma CFR was encroached on by a private developer and titles for Plots 4 and 5 for NFA headquarters were processed into free hold. \u2022 The Authority did not license masts in the Central forest reserves for several broadcasting stations and this may result into revenue loss. \u2022 There was inadequate supervision and verification of variable fees payable in various eco-tourism sites. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, no quarterly reviews undertaken, no performance improvement plans prepared, non-submission of reports on Performance Agreements, Performance appraisals, Performance improvement plans to MoPS and lack of mechanism to monitor staff attendance.   |\n|---:|-----:|:------------------------------------------------------------------------------------------------------------------------------------------------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    9 | Nyabyeya Forestry College Opinion Unqualified                                                                                                   | \u2022 Out of the budgeted amount of UGX.3,753,353,600 a sum of UGX.3,157,413,370 was realized resulting into a shortfall of UGX.640,940,230 (15.7%).I sampled 7 (28.5%) out of the total of 8 outputs and noted that 5 outputs (71.42) were not quantified. \u2022 The College faced challenges of being governed by different agencies and ambiguity in the interpretation of several provisions in the law which directly affect service delivery. \u2022 There were no policies on private businesses operating within the college, allowances to college staff and allocation of staff houses. \u2022 Out of 107 approved positions, only 19 positions were filled leaving 88 positions vacant representing a staffing gap of 82%. In addition the college heavily relies on contract and casual labourers. \u2022 There was a declining trend in the enrolment in the last 3 years.                                                                                                                                                                                                                           |\n|  1 |   10 | Farm Income Enhancement and Forest Conservation Project II (FIEFOC) Opinion Unqualified                                                         | \u2022 There was a shortfall in releases amounting to UGX 34,758,300,000; (USD 10,655,810) representing a budget under performance of 27%. \u2022 UGX 2,746,719,303 of project funds remained unspent at the close of the financial year owing to late receipt of funds from the development partners and procurement challenges.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |\n|  2 |   11 | Water Supply and Sanitation Programme Support (WSSP II) under Joint Water and Environment Sector Support Programme (JWESSP) Opinion Unqualified | \u2022 Out of the planned disbursements of UGX.116,619,434,000 for the year, UGX.145,598,059,072 was realized representing performance of 124.8% of the target. \u2022 Out of UGX.145,598,059,072 disbursed, only UGX.108,977,586,091 (74.84%) had been absorbed by 30th June 2019 leaving a balance UGX.40,214,847,282 (25.16%) un-utilized. \u2022 A review of the 2018/19 annual work plan and the project\u2019s quarterly activity reports, budgets and field inspections revealed that some activities were substantially delayed\u2019. Some of the water schemes were not implemented at all. \u2022 The Project incurred new payables amounting to UGX.2,376,759,268 before clearing the previous outstanding commitments of UGX.8,060,971,350 despite the availability of funding.                                                                                                                                                                                                                                                                                                                             |", "metadata": {"page": 204, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                                   | SUMMARY OF KEY FINDINGS \u2022 The Authority failed to demarcate and zone land for tree planting for example; Mpive, Nonve, Zirimiti Central Forest Reserves (CFRs) \u2022 There was noted encroachment on NFA forests for example; Bugoma CFR was encroached on by a private developer and titles for Plots 4 and 5 for NFA headquarters were processed into free hold. \u2022 The Authority did not license masts in the Central forest reserves for several broadcasting stations and this may result into revenue loss. \u2022 There was inadequate supervision and verification of variable fees payable in various eco-tourism sites. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, no quarterly reviews undertaken, no performance improvement plans prepared, non-submission of reports on Performance Agreements, Performance appraisals, Performance improvement plans to MoPS and lack of mechanism to monitor staff attendance.   |\n|---:|-----:|:--------------------------------------------------------------------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   12 | Uganda National Meteorological Authority (UNMA) Opinion Unqualified | \u2022 Out of budgeted revenue of UGX 28,010,268,814 only UGX 23,513,091,137 was realized representing performance level of 84% of the target. \u2022 Out of UGX 23,513,091,137 warranted, UGX 22,170,981346 was absorbed by the authority leaving unspent balance of UGX 1,342,109,791 representing an absorption level of 94.3%. \u2022 Expenditure totaling to UGX. 254,698,380 was mischarged on different account codes. \u2022 The installed meteorological weather stations in various parts of the country lack relevant land acquisition and ownership documents, while 23 out of the 52 established historical weather stations are non-functional.                                                                                                                                                                                                                                                                                                                                                                                                                                                  |", "metadata": {"page": 204, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                                                                                     | SUMMARY OF KEY FINDINGS \u2022 UGX.30,000,000 was paid to M/S Uganda Post Limited as penalty for delay in vacating the office premises which were previously occupied by the Authority. \u2022 The Authority lacks the requisite staffing and tools to build capacity at local government levels, with some stations having none or only one staff while some staff in critical positions had acted in excess of the stipulated period of six to twelve months.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |\n|---:|-----:|:----------------------------------------------------------------------------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   13 | Investment Plan Preparation Grant for the Strategic Plan for Climate Resilience Opinion Qualified                     | \u2022 UGX.163,163,965 reported as the closing net worth of the project in the statement of changes of equity differed from UGX.80,258,811 as disclosed in the statement of financial position. \u2022 Out of UGX.2,071,977,173 available for spending during the year, only UGX.1,915,463,208 was spent, leaving a balance of UGX.156,513,965 un-utilized by the year end. \u2022 A review of the Grant Support Agreement, the approved project budget, work plans and the activity progress reports, revealed that some of the project\u2019s planned activities were partially implemented. \u2022 A review of various payments records revealed that UGX.29,012,784 and USD 64,595.58 (equivalent to UGX.240,241,943) in respect of VAT remained outstanding and payable to the URA by the year end, and formed part of closing payables of UGX 85,905,154 as at the year end. \u2022 A review of various payment records revealed that UGX.9,119,588 and USD.20,772.39 (equivalent to UGX.77,256,050) were deducted from various service providers in respect of 6% Withholding Tax which was not remitted to the tax body by the year \u2013end. |\n|  1 |   14 | Global Environment Facility Project - MWE (Additional Funds to WSSP I) Opinion Unqualified                            | \u2022 Out of the budget of Ugx. 10,011,772,028, the entity received Ugx. 9,579,827,490 leaving a balance of Ugx. 431,944,538 implying a performance of 96%. As a result, out of the planned 500 hectares of trees, only 430 were restored. \u2022 Valley tanks valued at Ugx. 8,392,247,017 were completed in various districts without obtaining land titles of the sites.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |\n|  2 |   15 | Multi - Lateral Lakes Edward & Albert Integrated Fisheries & Water Resources Management (LEAF II) Opinion Unqualified | \u2022 Despite the revenue performance of 107.4% there were delays in completion of various landing sites. \u2022 The communities lacked market and storage facilities for their finished products within the riparian lakes George, Edward and Albert. Such challenges, affect the attainment of the main project objectives of creation of alternative income opportunities and food security for the fishing community. \u2022 The project still operates a manual financial management system contrary to the Accountant General\u2019s directive to all accounting officers of donor projects.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |\n|  3 |   16 | Technical Assistance Under JWESSP Opinion Unqualified                                                                 | \u2022 There were unspent balances amounting to \u20ac 61,852 which had not yet been refunded to the Austrian Development Agency (ADA).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |", "metadata": {"page": 205, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                                        | SUMMARY OF KEY FINDINGS \u2022 UGX.30,000,000 was paid to M/S Uganda Post Limited as penalty for delay in vacating the office premises which were previously occupied by the Authority. \u2022 The Authority lacks the requisite staffing and tools to build capacity at local government levels, with some stations having none or only one staff while some staff in critical positions had acted in excess of the stipulated period of six to twelve months.   |\n|---:|-----:|:-------------------------------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   17 | Second National Communication Project \u2013 FY 2017/2018 Opinion Unqualified | \u2022 I noted that UGX. 4,682,834 deducted from the service providers in form of VAT but not remitted to the Uganda Revenue Authority (URA) by the year end.                                                                                                                                                                                                                                                                                                |\n|  1 |   18 | Preparation of Initial Biennial Report to the United Nations Framework   | \u2022 It was noted that according to the project financing agreement UNEP was meant to l provide all cash advances in US dollars up to a maximum of $352,000 however, as at 31st December, 2018 the project had received $ 155,575 (56%) out of the agreed $279,775 and failed to absorb $ 124,200 (44%).                                                                                                                                                   |", "metadata": {"page": 205, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | Sn   | SECTOR AND ENTITY Convention on Climate Change (UNFCCC) Opinion Unqualified                                   | SUMMARY OF KEY FINDINGS \u2022 It was also established that the project\u2019s approved budget was $ 352,000 and at the time of audit, $236,000(67%) had been advanced leaving a balance of $116,000(33%). However, a number of outputs totaling to $236,000 were still outstanding by the time of the Audit \u2022 A review of the project\u2019s receivables position revealed an outstanding balance of USD 2,720.93 comprising staff advances for official activities.                                                                                                                                                                                                        |\n|---:|:-----|:--------------------------------------------------------------------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | 19.0 | Enhancing Resilience of Communities against Climate Change (EURECCCA) Opinion Unqualified                     | \u2022 I noted that the entity\u2019s approved budget in year 2 was USD.3,189,580, however, no funds were disbursed in the year. As a result, the outputs of the three (3) project components were implemented using the balance of year 1.                                                                                                                                                                                                                                                                                                                                                                                                                             |\n|  1 | 20.0 | National Water and Sewerage Corporation (NWSC) Opinion Unqualified                                            | \u2022 No material issue to report on.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |\n|  2 | 21.0 | Water Management and Development Project (WMDP) \u2013 NWSC Opinion Unqualified                                    | \u2022 I was not availed with proof that the Performance Certificate was issued to the contractor (El Nasr and DOTT Services Limited) to prove expiry of defects notification period and as a basis of accepting works delivered by the contractor.                                                                                                                                                                                                                                                                                                                                                                                                                |\n|  3 | 22.0 | Protection of lake Victoria Kampala Sanitation Project (WATSAN) \u2013 NWSC Opinion Unqualified                    | \u2022 No material issue to report on.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |\n|  4 | 23.0 | Kampala Sanitation Programme (KSP) \u2013 Phase I, Lake Victoria Protection Project \u2013 Phase II Opinion Unqualified | \u2022 No material issues to be reported on.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |\n|  5 |      | ENERGY SECTOR                                                                                                 |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |\n|  6 | 1.0  | Ministry of Energy and Mineral Development (MEMD) Opinion Unqualified                                         | \u2022 There was a shortfall in releases amounting to UGX.41,369,579,524 representing 8%. Further, the entity remained with unspent balance of UGX.9,693,960,034 representing an absorption level of 98%. \u2022 I sampled 46 out-puts worth UGX.74,637,547,000 representing 66% of the expenditure, and noted 7 (15%) of the total outputs were not quantified to enable measurement of performance. Further, of the 46 outputs assessed, 12 representing 26% were fully implemented, 21 representing 46% were partially implemented, while 13 representing 28% were not implemented at all. \u2022 Funds amounting to UGX.156,903,495 were charged on inappropriate codes. |", "metadata": {"page": 206, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                                 | SUMMARY OF KEY FINDINGS \u2022 Domestic arrears decreased by 24% from UGX.24,695,568,448 in the previous year to UGX.18,698,882,927 in the year under review. The arrears remained unsettled at the close of the year. \u2022 The Ministry failed to collect royalties worth UGX.428,273,970 and UGX.70,193,258,898, from exports of gold, tantalum and tungsten in the financial years 2017/18 and 2018/19 respectively. The Ministry further failed to collect royalties worth UGX.14,184,105,306 from imports of gold and tungsten in the Financial Year 2018/19. \u2022 There were inadequate measures to verify the accuracy and legitimacy of the quantities of minerals declared by the mining companies as the Directorate of Geological Survey and Mines relies on declarations from the mining companies in form of monthly production returns without independent verification. \u2022 There are numerous properties held by the MEMD that do not have titles. This exposes the Ministry to the risk of losing valuable properties to private individuals. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, no quarterly reviews undertaken, no performance improvement plans prepared, non-submission of reports on Performance Agreements, Performance Appraisals, Performance Improvement Plans to MoPS and lack of mechanism to monitor staff attendance. \u2022 There was delayed Implementation of the Resettlement Action Plan, whereby some community projects such as the church and mosque have been outstanding since 2016. \u2022 Physical inspections revealed harmful gold mining practices by artisanal miners in the districts of Moroto and Busia. Such as; use of toxic chemicals which contaminate the environment. \u2022 There are no weighbridges installed along Karamonja Roads to measure the Tonnage of heavy minerals (Limestone, Marble) transported out of Moroto region.   |\n|---:|-----:|:------------------------------------------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    2 | Grid Extension Reinforcement Project (GERP) Opinion Unqualified   | \u2022 Whereas the project received USD.515,000 (99%) of the budgeted donor funds (USD.520,000) and UGX 914,350,000 (91%) of the budgeted GoU counterpart funding (UGX.1,000,000,000), USD 404,562.28 (76.4%) and UGX.567,150,000 (62%) remained unutilized as at 30th June 2019 for the donor and GoU component respectively. This was attributed to procurement delays.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |\n|  1 |    3 | Rural Electrification Agency (REA) Opinion Unqualified            | \u2022 Out of the budget of UGX.728,999,419,607, the Agency realized UGX. 652,999,488,205 representing 89% performance resulting into non-implementation of some planned activities such as last mile electricity connections and grid extensions. \u2022 The Agency has paid to Post bank (U) Ltd a cumulative sum of UGX.24,700,199,541 for onward disbursement to Project affected persons (PAPs) as compensation. At the close of the year UGX.11,172,513,361 was reported as a receivable. However reconciliation of the payments to the PAPs is constrained by lack of a dedicated Bank Account for the deposits. \u2022 Contingent Liabilities of UGX.6,071,073,253 relating to compensations for way leaves of power lines constructed by the agency as at 30th June 2019, may result into cash outflow from the Agency if they crystallize. \u2022 Among the Agency inventories were 89 transformers which were not valued. There is possibility of undervaluation of inventories. \u2022 Whereas the Agency contracted UEDCL in 2014 to manage some service territories on temporary basis, to date it has not developed a sustainable strategy. \u2022 The Agency has failed to utilize electricity connection materials worth USD.1.2M. The usage rate for the materials was noted to be only 15% since 2015 when they were procured.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |\n|  2 |    4 | Energy for Rural Transformation ERT (REA) III Opinion Unqualified | \u2022 Out of the available project funds of UGX 37,006,878,358, a sum of UGX 17,015,243,781 was utilized, representing 46%. \u2022 Where as the project funding was USD 143.2 Million and commenced on 31st March, 2016 with the closure scheduled for 31st December 2020, only 11% of the funds amounting to USD 15.3 Million have been utilized. There is a risk that the overall objective of increasing access to electricity in rural areas may not be achieved.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |", "metadata": {"page": 207, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn 5 | SECTOR AND ENTITY Uganda Petroleum Fund (UPF) Opinion Unqualified   | SUMMARY OF KEY FINDINGS \u2022 There was a drawdown of funds from the Petroleum Fund amounting to UGX.200 Billion, representing 64.29% of the value of Fund from Uganda Petroleum Fund account to the Consolidated Fund in support of the Annual Budget without explicit declaration of the specific infrastructural projects. \u2022 I noted absence of a Fiscal Rule in the Management of the Petroleum Fund, whereby the process of transfer of funds out of Uganda Petroleum Fund is left at the discretion of the Ministry of Finance without adequate guidelines. \u2022 The Petroleum Fund lacks an approved Petroleum Investment Framework and therefore USD.74,815,250.71 and UGX.28,216,311,498 remained unutilized on the Petroleum Fund account as at 30th June 2019. In addition, the prescribed operational agreement between the Ministry of Finance and Bank of Uganda regarding the Fund is not yet in place. \u2022 There was delay in remittance of oil revenue collections by the Uganda Revenue Authority (URA) of UGX.6,451,964,160, to the Petroleum Fund as at 30th June, 2019 and this was attributed to reconciliation challenges of revenue collection between Uganda Revenue Authority and the Accountant General\u2019s Office.   |\n|---:|-------:|:--------------------------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |      6 | Petroleum Authority Uganda (PAU) Opinion Unqualified                | \u2022 Whereas the Petroleum Authority of Uganda was warranted UGX 47,601,384,605, only UGX 29,969,910,242 (63%) was spent leaving a balance of UGX 16,736,448,645 un-utilized and subsequently swept back to the Consolidated Fund. This resulted in unimplemented activities such as staff recruitment, monitoring field activities and maintenance of IT software. \u2022 As at 30th June, 2019, the Authority had not approved work programmes and budgets for the Joint Venture Partners (Total E&P, CNOOC Uganda and Tullow Uganda Operations Ltd) for the calendar year 2019, contrary to Section 35 of the Petroleum Exploration, Development and Production Regulations, 2016. This resulted from the delays in submission of the respective work programmes and budgets by the Oil Companies.                                                                                                                                                                                                                                                                                                                                                                                                                                         |\n|  1 |      7 | Electricity Regulatory Authority (ERA) Opinion Unqualified          | \u2022 The Entity budgeted for UGX 41,715,587,701 and realized UGX.43,685,419,937 representing 105% performance. \u2022 Analysis of power schedules for distribution companies (mini grids) revealed a number of outages and the associated energy and revenue losses by the Licensees. Total revenue lost ranged between UGX 32.7 million and 5.44 billion depending on the size of the utility and area of operation whereas the total energy lost by UMEME and UETCL was between 30.8 MWh and 7513.9 MWh, and between 24.7 MWh and 1378.7 MWh, respectively. \u2022 There was non-compliance to the Quality of Service Standards 1 and 2 by UMEME whereby 90% and 89% of customers were delayed to be connected within 10 and 15 days of standard connection period, respectively. \u2022 A number of projects licensed by ERA are facing power evacuation challenges. In addition, the Commercial Operations dates (COD) of the Power Plants and Evacuation lines were not aligned. This has caused scenarios where generated power is delayed to be evacuated due to the absence of the power evacuation lines.                                                                                                                                      |", "metadata": {"page": 208, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn 5 | SECTOR AND ENTITY Uganda Petroleum Fund (UPF) Opinion Unqualified       | SUMMARY OF KEY FINDINGS \u2022 There was a drawdown of funds from the Petroleum Fund amounting to UGX.200 Billion, representing 64.29% of the value of Fund from Uganda Petroleum Fund account to the Consolidated Fund in support of the Annual Budget without explicit declaration of the specific infrastructural projects. \u2022 I noted absence of a Fiscal Rule in the Management of the Petroleum Fund, whereby the process of transfer of funds out of Uganda Petroleum Fund is left at the discretion of the Ministry of Finance without adequate guidelines. \u2022 The Petroleum Fund lacks an approved Petroleum Investment Framework and therefore USD.74,815,250.71 and UGX.28,216,311,498 remained unutilized on the Petroleum Fund account as at 30th June 2019. In addition, the prescribed operational agreement between the Ministry of Finance and Bank of Uganda regarding the Fund is not yet in place. \u2022 There was delay in remittance of oil revenue collections by the Uganda Revenue Authority (URA) of UGX.6,451,964,160, to the Petroleum Fund as at 30th June, 2019 and this was attributed to reconciliation challenges of revenue collection between Uganda Revenue Authority and the Accountant General\u2019s Office.   |\n|---:|-------:|:------------------------------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |      8 | Uganda Electricity Distribution Company Ltd (UEDCL) Opinion Unqualified | \u2022 There was uncollected revenue of UGX. 19,509,385,000 majorly relating to sale of poles and energy sales from service territories, these funds were accrued and remained as a receivable at the end of the financial year. \u2022 There were payables of UGX.9,594,268,000 relating to Uganda Electricity Transmission Company Limited for Bulk power purchases. Of this amount, UGX.5,023,579,255 is due to power evacuation losses on the evacuation lines from Nkusi and Siti mini hydro power plants. \u2022 Receivables of UGX.38 Billion from GOU relate to pension claims of former UEB employees. The Ministry of Finance, Planning and Economic Development (MoFPED) committed to refund this money to UEDCL. This amount has however not been refunded to-date. \u2022 Shortcomings were noted in staff performance management. The gaps identified include non- preparation of Performance Agreements and failure to undertake performance Appraisals.                                                                                                                                                                                                                                                                                   |\n|  1 |      9 | Uganda Electricity Generation                                           | \u2022 An analysis of the budget against the actual concession revenue collected in the period under review revealed a shortfall of UGX 3,397,978,381 which was contested by ERA.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |", "metadata": {"page": 208, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY Company Ltd. (UEGCL) Opinion Unqualified                  | SUMMARY OF KEY FINDINGS \u2022 I noted that out of the UGX.886,836,000 relating to withholding tax recoverable only UGX 784,106,945 was supported with withholding tax credit certificates hence leaving a balance of UGX.102,729,055 unsupported. \u2022 UEGCL reported an outstanding amount of UGX 172,348,993 in trade and other payables as at 30th June 2019. This amount relates to interest penalty arising from the failure to pay VAT incurred on Isimba energy sales to UETCL. \u2022 Out of 25 planned activities 21 were partially implemented while 4 were not implemented comprising; follow up of non-conformances by the Karuma EPC contractor; monitoring and follow up of Karuma and Isimba CDAP activities; tracking compliance on regulatory requirements by the contractor, UEGCL and Owner Engineer for Muzizi and Nyagak power plants. \u2022 A review of Karuma and Isimba credit loan agreements signed in 2014 and 2015 respectively, the Power Purchase Agreements signed in 2015, and the Generation and Sales Licenses issued by ERA to UEGCL in 2017, revealed conflicting clauses in regard to the tariff methodology implemented in the supply of power generated by UEGCL to UETCL, that is, capacity based (take or pay) versus energy sold tariff methodology. Although, the Solicitor General in his letter dated 14th September 2018 provided legal guidance to have the licenses amended in line with the PPAs and the loan agreements, the guidance had not been effected. \u2022 I noted that Land acquisition and resettlement activities for Karuma Reservoir area scheduled to be completed by 30th August 2019 had not commenced. Furthermore, delays in land acquisition and construction works for the transmission lines under Karuma interconnection had hampered project progress. As a result, the EPC contractor delayed to implement certain key activities and the project completion date has been extended up to 31st December 2019. \u2022 I noted that Community Development Action Plan Activities (CDAP) under Karuma which included construction of schools, health centers, and sanitation facilities had not commenced due to lack of funding despite the limited period five (5) months) to project completion. \u2022 I noted that Eskom had submitted to UEGCL a claim for the implemented investments in regard to the concession for the management of Nalubaale HPP amounting to USD 10,235,000 for the period 2003 to-date. Furthermore, the claim is likely to increase to USD 18,255,000 once verification of additional work is completed. This amount is further projected to increase to USD.28,000,000 by the end of the concession contract in April 2023. \u2022 Audit inspection and review of Independent Engineer\u2019s report revealed that Nalubaale HPP was in a poor physical state. The plant had concrete cracks within the Powerhouse Structure, water Seepage and presence of vegetation at main dam, corroded equipment, leakage at Sluice Gates, absence of floating boom upstream of the source of the Nile to retain the water hyacinths, presence of oil in the Turbine Pits, non-Functionality of Generating Unit 10, not fit-for-purpose vibration monitoring system, frequent Cable Failure at Unit 3 and 4, and lacked critical spare parts.   |\n|---:|-----:|:----------------------------------------------------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   10 | Uganda Electricity Transmission Company Limited (UETCL) Opinion Unqualified | \u2022 UETCL runs 7 current bank accounts (5 for corporate and 2 for projects) which earn the company daily interest on closing balances computed at a rate agreed upon by UETCL and the respective Banks. Analysis of the daily interest earned on outstanding balances on the respective accounts revealed a 3.5% variance between interest rates earned on two accounts in the same bank UETCL therefore missed interest of 3.5% during the financial year. \u2022 Whereas UETCL continued to engage with UMEME and UEDCL to address the issue of withheld income, uncollected revenue continued to increase leading to an increase in doubtful debt from 88bn as at 30th June 2018 to 135.6bn as at 30th June 2019. As a result, the provision has increase to UGX 135.5bn (54%) from the previous financial year. \u2022 UETCL procured goods, works and services amounting to UGX 7,453,066,691 outside the procurement plan.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |\n|  1 |   11 | Uganda National Oil Company (UNOC) Opinion Unqualified                      | \u2022 There was a shortfall in releases amounting to UGX.17.4 billion representing 36.8% of the budgeted amount of UGX.47.32 billion. \u2022 The company faces long term financing challenges to cater for state participation in key infrastructural projects like the East Africa Crude Oil Pipeline (EACOP), refinery, Kampala storage                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |", "metadata": {"page": 209, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                                                                                                            | SUMMARY OF KEY FINDINGS terminal and Jinja strategic fuel reserves for which it requires a sum of USD.795.4 million over a period of four (4) years to cater for government\u2019s share in the projects. \u2022 The national strategic fuel reserves are operating below the minimum, with capacity to only meet the country\u2019s fuel demands up to 2 days. The company faces a significant funding challenge of over UGX.40 billion to maintain tradable stock/volumes and for restocking the strategic reserves hence making it difficult for the country to hedge itself against supply disruptions. \u2022 UNOC was granted a vote status effective Financial Year 2018/19 which requires the company to comply with the government Public Finance Management Framework with its attendant Public Finance Management Act, 2015. However, this has posed operational challenges to the company given that it is a registered Company with Share Capital and embracing International Financial Reporting (IFRS) Framework which is a fundamental requirement given that it is expected to participate in Joint Venture partnerships with International Oil Companies (IOCs) along the petroleum value chain. \u2022 There has been a delay in implementation of key infrastructural projects such as; the refinery, East Africa Crude Oil Pipeline (EACOP), Kampala storage terminal, mainly attributed to lengthy negotiations and uncertainties regarding funding Government\u2019s equity interest.   |\n|---:|-----:|:---------------------------------------------------------------------------------------------------------------------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   12 | Energy for Rural Transformation (ERT) (PCU) Opinion Unqualified                                                                              | \u2022 Out of the available project funds of USD 3,761,555, a sum of USD 1,908,511.82 was utilized, representing 50%. Under GOU funding, out of a budget of UGX 1,000,000,000 only UGX 732,840,000 (73.2%) was received while only, UGX 508,250,000 (69%) was spent. The under absorption was attributed to procurement delays. \u2022 Procurement for the contract for the installation and maintenance of solar PV systems for schools, was not undertaken as planned by 16th August 2019. There is a risk of failure to achieve the overall project objective and service delivery to the intended beneficiaries.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |\n|  1 |   13 | Energy for Rural Transformation (ERT) (PSFU) Opinion Unqualified                                                                             | \u2022 There was under absorption of Funds, whereby out of the budget of USD.738,566, the Project received only USD.450,942 (61%), resulting into a shortfall of USD.287,624 (39%). It was further noted that out of the USD.450,942 received, USD.31,495 remained unspent at the year end. \u2022 There was a delay of 21 months by the Consultant for the development of 6 Pico/micro hydro power schemes, while implementation of the Contract for the supply, Installation and commissioning of electro-mechanical equipment for the power plants was behind schedule by 12 months.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |\n|  2 |   14 | Energy for Rural Transformation III Implemented by Uganda Energy Credit Capitalization Company Limited (ERT III- UECCCL) Opinion Unqualified | \u2022 No material issue reported.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |\n|  3 |   15 | Energy for Rural Transformation (ERT) (BoU) Opinion Unqualified                                                                              | \u2022 No material issue reported.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |\n|  4 |   16 | Clean Cooking Project Opinion Unqualified                                                                                                    | \u2022 No material issue reported.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |", "metadata": {"page": 210, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn 17 | SECTOR AND ENTITY Uganda Rural Electrification Access Project (UREAP) IDB I Opinion Unqualified   | SUMMARY OF KEY FINDINGS \u2022 On 4th November 2015, Government of Uganda signed a loan agreement of USD 100 million and a grant of Euro 11,205,000 with African Development Bank for the implementation of UREAP. The project main objective is to provide reliable and affordable electricity to Rural Ugandan households and public infrastructure services. It was noted that only 11.66% of the loan amount (USD 100 million with African Development Bank) and 5.4% of the grant (Euro 11,205,000) has been disbursed to date, for the implementation of the Uganda Rural Electricity Access Project. \u2022 There was delayed implementation of projects, whereby a number of procurements for meters, circuit breakers and read boards were more than five months late.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |\n|---:|--------:|:--------------------------------------------------------------------------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |      18 | Kilembe Mines Company Ltd (KML) Opinion Unqualified                                               | \u2022 There was a revenue shortfall of UGX.549,598,292 (22%) with only UGX.1,957,998,708 (78%) received, out of the approved budget of UGX 2,507,597,000. Consequently, the planned activities such as repair of generators at Mubuku Power station; repair of Kampala offices; and purchase of cleaning and water treatment chemicals were not fully implemented. \u2022 KML has a long outstanding payable since 2013 of UGX.4.7 Billion in favour of MoFPED arising from a loan granted by the latter to enable the Company settle debt obligations. The company currently has an accumulated loss in its financial statements of UGX.2.3 Billion and is unlikely to meet this liability in the near future. \u2022 Disclosed under payables are trade payables, unpaid taxes, NSSF and UMEME arrears amounting to UGX.831,748,179, posing a risk of interest, penalties and litigation to the company for the long outstanding amounts. \u2022 I noted that although an impairment loss of UGX.11.08 Billion was reported in the financial statements of KML in 2015, which saw its investment in Kasese Cobalt Company Limited (KCCL) fall to UGX.6,340,543,500, KCCL\u2019s going concern is uncertain since it ceased operations of Cobalt processing therefore it is unlikely that KML will recover this investment. |\n|  1 |      19 | Electricity Sector Development Project (ESDP) - MEMD Opinion Unqualified                          | \u2022 The project realized 102% donor funding of USD.3,750,000 against the budget of USD. 3,655,013. Similarly, it received 100% of Government of Uganda funding of Ugx. 2,853,000,000. Despite the funding electricity connections attained were only 5,449 (68%) of the target of 8000. \u2022 There was no implementation plan and tracking mechanism to address recommendations of the consultancy under Power Sector Reforms Project. \u2022 The Power Sector Information Centre (PSIC) set up under the ESDP lacked key sector information as well as procedures for information acquisitions, verification, update and retrieval.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |", "metadata": {"page": 211, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn 17 | SECTOR AND ENTITY Uganda Rural Electrification Access Project (UREAP) IDB I Opinion Unqualified   | SUMMARY OF KEY FINDINGS \u2022 On 4th November 2015, Government of Uganda signed a loan agreement of USD 100 million and a grant of Euro 11,205,000 with African Development Bank for the implementation of UREAP. The project main objective is to provide reliable and affordable electricity to Rural Ugandan households and public infrastructure services. It was noted that only 11.66% of the loan amount (USD 100 million with African Development Bank) and 5.4% of the grant (Euro 11,205,000) has been disbursed to date, for the implementation of the Uganda Rural Electricity Access Project. \u2022 There was delayed implementation of projects, whereby a number of procurements for meters, circuit breakers and read boards were more than five months late.   |\n|---:|--------:|:--------------------------------------------------------------------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |      20 | Fuel Marking and Quality Monitoring Program (FMQP) Opinion Unqualified                            | \u2022 Out of the approved annual budget of UGX 8,028,000,000, the Program received a total of UGX.8,378,466,303 representing performance of 105%, but planned activities such as regional customer sensitization and stakeholder workshops, setting up, containerized laboratories at the border points of Busia, Malaba and Mutukula, and setting up a Local Area Network at the central laboratory were not undertaken as planned. \u2022 There was inadequate verification and reconciliation of revenues remitted by Global Fluids International (GFI). Hence a risk of understatement of the revenue declared to the Program by GFI.                                                                                                                                        |\n|  1 |      21 | Atomic Energy Council (AEC) Opinion Unqualified                                                   | \u2022 The Atomic Energy Council had an approved budget of UGX. 23,141,000,000, which was later revised downwards to UGX. 8,065,000,000. Out of the revised budget only UGX 6,774,600,000 was released giving a performance of 84% of the revised budget. \u2022 A number of activities were not implemented, such as; construction of laboratories, recruitment of staff, conduct of public awareness campaigns, establishing Uganda Network for Nuclear Education Science and Technology, Construction and equipping the centralized radioactive sources storage facility, inspection & licensing of facilities, among others were not implemented, thus exposing the public to the dangers of radiation.                                                                       |\n|  2 |      22 | Strengthening the management of Oil and Gas project in Uganda (SMOGPU) Phase 3                    | \u2022 Out of an approved budget of USD. 440,968, the project received USD 442,502 (a performance of (100.3%), however funds were received on 24th June 2019. It was noted that planned activities such as, development of compliance checklist for EIA, workshop on the Fiscal Rule Options, Revision of ICT strategy and development of CRANE database were not implemented.                                                                                                                                                                                                                                                                                                                                                                                               |", "metadata": {"page": 211, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY Opinion Unqualified                                  | SUMMARY OF KEY FINDINGS                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |\n|---:|-----:|:-----------------------------------------------------------------------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   23 | Mbarara - Nkenda; Tororo - Lira Transmission Lines Opinion Unqualified | \u2022 There are standing time costs resulting from a claim by a contractor due to delayed acquisition of right of way amounting to USD.9,769,837 and UGX.4,548,082,000 and interest amounting to USD.166,378.10 and UGX.528,618,788. \u2022 There are commitment charges of UGX. 815,833,937 on the undisbursed loan from the African Development Fund. The commitment charges are attributed to inadequate absorption of the loan. \u2022 There were significant delays and challenges in the land titling transfer process whereby out of the expected 18 titles on the Tororo-Lira Line, none has been processed while out of the 53 titles expected on the Mbarara-Nkenda line only 18% have been transferred to the project. \u2022 There were significant delays in project implementation for the Tororo-Lira transmission line since 2010 with stringing of conductor and earth wire at only 40%. \u2022 There are outstanding compensations whereby out of 4,701 PAPs on the Tororo-Lira line, 358 (7.6%) are still pending while on the Mbarara-Nkenda line, out of 1689 PAPs, 227 (12%) are pending. |", "metadata": {"page": 212, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY Opinion Unqualified                                     | SUMMARY OF KEY FINDINGS                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |\n|---:|-----:|:--------------------------------------------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   24 | Nile Equatorial lakes subsidiary Action Plan (NELSAP) Opinion Unqualified | \u2022 The project lost funding of USD 12,216,194 as a result of failure to absorb the money disbursed within the disbursement period. \u2022 There were delays in execution of the project, which was started in 2012 and scheduled to end by January 2015 but had not been completed by the end of the financial year. This was attributed to delays in acquisition of right of way, delays in procurement processes and approval of drawings, change orders and shifting the scope of works. \u2022 The project has not recovered an outstanding receivable of USD 492,515 relating to advance payments made to terminated contractors of Jyoti structures limited and Insolux Ingenieria S.A. \u2022 Due to delays in the execution of the project, project costs such as supervision, material prices, site administrative costs, land value, and insurance escalated leading to requests for supplementary funding. \u2022 There was noted vandalism of project property under Lot A Bujagali \u2013Tororo \u2013 Lessos 220kV Transmission line which affected the progress of work. \u2022 There was direct procurement of some non-assigned sub-contractors initially engaged by the terminated contractor to complete works, some of whom had sued UETCL over issues concerning the termination of the main contractor. \u2022 Contrary to the financing agreement, no new engineer was appointed to monitor and provide independent review of progress of works of the project on the expiry of the Supervising engineer\u2019s contract. \u2022 The performance securities submitted by terminated contractors expired before the end of the project, which exposed UETCL to uncovered risks of project non-performance by the contractor. |\n|  1 |   25 | Hoima - Nkenda Transmission Lines Opinion Unqualified                     | \u2022 A sum of UGX.12,662,000,172 meant to fund Resettlement Action Plan activities (way leaves and easement), remained un-disbursed to the Project Affected Persons as at 30th June 2019 despite the project completion on 31st July 2018. By the end of June 2019, 54 Project Affected Persons out of 2,119 PAPs remained uncompensated. \u2022 A sum of UGX.1,929,367,113 relating to unpaid taxes and penalties on imported services by the Nkenda-Hoima transmission line contractor during the financial year 2016/2017 remained unsettled with URA and continues to attract interest and penalties.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |", "metadata": {"page": 212, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY Opinion Unqualified                        | SUMMARY OF KEY FINDINGS                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |\n|---:|-----:|:-------------------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   26 | Hoima \u2013 Kinyara \u2013 Kafu Transmission Line Opinion Unqualified | \u2022 The Hoima-Kafu transmission line faces funding challenges resulting from failure to realise a saving from the ESDP project on Hoima-Kinyara transmission line (TL) as had been anticipated and arranged. \u2022 There was an unspent balance of USD.1,893,414 (UGX.6,996,712,036) out of the total release of USD.3,413,551 (UGX.11,022,478,333) on the GOU counterpart funding meant for compensation of Project Affected Persons. \u2022 There was a delay in compensation of PAPs with only 293 (57.7%) of the 508 identified PAPs paid, leaving a balance of 215 PAPs unpaid. |", "metadata": {"page": 212, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | Sn   | SECTOR AND ENTITY                                                                     | SUMMARY OF KEY FINDINGS \u2022 There were delays in land title processing, with only one land title out of the compensations made being submitted to UETCL.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                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 0 | 27.0 | Uganda Electricity Credit Capitalization Company Limited (UECCCL) Opinion Unqualified | \u2022 No material issues to be reported on.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |\n|  1 |      | EDUCATION SECTOR                                                                      |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |\n|  2 | 1.0  | Ministry of Education and sports (MoES) Opinion Unqualified                           | \u2022 There was a shortfall in releases amounting to UGX.5,745,128,815 representing 2%. Further, the entity remained with unspent balance of UGX. 13,126,982,181 representing absorption level of 95%. \u2022 I sampled and reviewed 59 outputs/activities with a budget of UGX123b representing 43% of the total budget and noted that out of 59 outputs/ activities assessed/reviewed, 2 outputs/ activities representing 0.1% of the total outputs/ activities were not quantified to enable measurement of performance. \u2022 Funds amounting to UGX.412,532,900 were irregularly diverted and spent on other activities without seeking the necessary approvals. \u2022 Domestic arrears increased by 28% from UGX.20,743,534,855 in the previous year to UGX.26,560,530,061 in the year under review. These arrears remained unsettled at the close of the year. \u2022 Notes to the financial statements revealed that funds totalling to UGX.2,186,383,892, advanced to various schools for construction and rehabilitation of institutional structures and purchase of machinery and equipment remained outstanding at the end of the financial year under review. \u2022 Management of the Ministry breached the terms of the agreement by delaying to pay a supplier and this resulted into accumulated interest of UGX.524, 078,842. The payment was nugatory. \u2022 I noted that the ministry budgeted for only UGX.12, 924,912,876 in respect of domestic arrears despite having arrears of UGX.20, 743,534,855 at the beginning of the F/Y. I further noted that the Ministry settled arrears totalling to UGX.10, 919,497,325 during the year despite the under budgeting. \u2022 I noted a number of issues during the audit of Ministry subventions including; Outstanding domestic arrears, under collection of NTR and weaknesses in human resources management. \u2022 I noted that the Ministry had Shortcomings in the implementation of the provisions in the Ministry of Public Service circular standing instructions on staff performance management. The gaps identified include; non-completion of Performance Agreements, no quarterly reviews undertaken, no performance improvement plans prepared, non-submission of reports on Performance Agreements, Performance Appraisals, Performance Improvement Plans to MoPS and lack of mechanism to monitor staff attendance. |", "metadata": {"page": 213, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                                               | SUMMARY OF KEY FINDINGS \u2022 There were delays in land title processing, with only one land title out of the compensations made being submitted to UETCL.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |\n|---:|-----:|:--------------------------------------------------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    2 | Uganda Skills Development Project-1338-IDA \u2013 MOES Component Opinion Unqualified | \u2022 I noted that UGX.27.641bn (USD.7.521million) (36.6%) was received from World Bank during the financial year against a budget of UGX.75.603bn resulting into Underperformance of UGX.49.413bn (63.4%). The low disbursement was attributed to absorption challenges. \u2022 Out of UGX.27.641bn (USD.7.521million) received from the IDA during the financial year under review, only UGX.14.569bn (USD.3.786million) was spent by the project resulting into unspent balance of UGX.13.072bn representing an absorption level of only 52.7%. The absorption challenges were attributed to procurement delays. \u2022 A review of the loan disbursement schedules revealed that a sum of only USD.13,249,327 (16.9%) out of the total project funding of USD.78,200,000 had been disbursed and received by the Project despite having only 14 months (23%) project life remaining as of June 2019. |", "metadata": {"page": 213, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                       | SUMMARY OF KEY FINDINGS \u2022 I further noted that only USD.5,368,424.25 (40.5%) of the total grant received by the Ministry had been absorbed leaving a balance of USD.7,880,902.75 on project and colleges bank accounts. \u2022 A review of the 20 activities implemented by the project during the FY revealed that seven (7) activities representing 35% of the assessed activities were not quantified in the Annual work plan to enable measurement of performance. Further, Out of the 13 quantified outputs/activities assessed, only 1 output/activity representing 7.7% was fully implemented, 3 outputs/activities representing 23% were partially implemented while 9 outputs/activities representing 69.2% were not implemented at all. \u2022 I noted that a total of UGX.2,629,647,579 still existed on Institutions accounts unutilized as at year end. \u2022 Audit noted that a total amount of USD.5,368,424.25 which relates to the Project donor component (from project inception) was paid outside IFMS.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    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 0 |    3 | Kyambogo University Opinion Unqualified | \u2022 I noted that out of the budgeted NTR of UGX.89,588,010,633 for the year 2018/19, only UGX.72,783,569,307 was collected representing performance of only 81.2% of the target. \u2022 I noted that the University received off-budget financing to a tune of UGX.3,289,577,154 which was not paid into the consolidated fund and not appropriated by Parliament as required by the law. \u2022 The entity budgeted to receive UGX.146,057,584,540 however UGX.134,909,819,105 was warranted resulting into a budget shortfall of UGX.11,147,765,435 representing 92% performance. \u2022 Funds totalling to UGX.335,231,828 remained unspent at the end of the financial year representing an absorption level of 99.9%. \u2022 I noted that seven (7) activities representing 27% of the assessed activities were not quantified to enable measurement of performance. \u2022 Out of the 19 quantified activities assessed, 14 outputs/activities representing 74% were fully implemented while 5 outputs/activities representing 26% were partially implemented. \u2022 I noted accumulation of Receivables to the tune of UGX.7,540,876,110 as at 30th June 2019. \u2022 A trend analysis of the domestic arrears showed a movement of arrears from UGX.11,050,752,481 in the previous year to UGX.12,468,723,877 at the close of the year under review, an increase of 12.8%. \u2022 I observed that only UGX.1,100,309,563 (10%) was provided for domestic arrears for the FYR:2018/19 despite the accumulated bills of UGX.11,050,752,481 that remained un-paid in the previous FYR:2017/18 resulting into a funding gap of UGX.9,950,442,918 (90%). \u2022 Payments totalling to UGX.463,645,863 were made for arrears that were not disclosed in the prior year\u2019s financial statements. \u2022 Losses of public assets including computers, an ox-plough and other machinery through theft were noted. \u2022 Wasteful expenditure in Court awards totalling to UGX.2,198,708,917 and un-paid court awards amounting to UGX.652,753,428 were noted. There was also excess payment of court awards by UGX.244,468,789. \u2022 Funds totalling UGX.296,603,084 remained unaccounted for. \u2022 There was under Remittance of Statutory deductions to the tune of UGX.1,331,242,776. \u2022 I noted that out of the teaching staff establishment of 736 positions, the University only had 427 (58%) permanent academic staff creating a variance of 309 (42%) staff. \u2022 Shortcomings were noted in the implementation of the provisions in the Kyambogo Human Resource manual on staff performance management. The gaps identified include non-completion of Performance Agreements, no quarterly reviews undertaken, no performance improvement plans prepared, Performance Appraisals and lack of mechanism to monitor staff attendance. \u2022 There was lack of Annual Report on the affiliated Institutions and evidence of supervision of affiliated institutions. |", "metadata": {"page": 214, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn 4 | SECTOR AND ENTITY Makerere University Kampala Opinion Unqualified                           | SUMMARY OF KEY FINDINGS \u2022 The entity budgeted to receive UGX. 307,913,199,459 however UGX.302,743,273,917 was warranted resulting into a budget shortfall of UGX. 5,169,925,542 representing 1.68%%. It was also noted that out of the budgeted revenue of UGX.91.27 billion only UGX.88.32 billion was collected representing performance of 96.8% of the target. \u2022 Out of the warrants of UGX.302,743,273,917 only UGX.300,903,846,288 was spent by the entity resulting into unspent balance of UGX.1,839,427,692 representing an absorption level of 99.4%. The unspent balance at the end of the financial year was subsequently swept back to the consolidated fund account. \u2022 Out of 97 activities assessed, 65 activities representing 67% of the total activities were not quantified to enable adequate measurement of performance. Management reported in generic ways, i.e. Procurement of assorted general and specialized laboratory equipment across the colleges, Delivery and installation of laboratory and teaching equipment for the department of Dentistry, Furniture of colleges and non- teaching units among others. \u2022 Out of the 32 quantified activities assessed, 2 activities representing 6% were fully implemented; 13 activities representing 41% was partially implemented while 17 activities representing 53% was not implemented at all. \u2022 The Pension Liabilities of the University has increased to UGX.23,920,219,207 resulting from accumulation of In-House Retirement Benefits. The pension liabilities were originally UGX.12,807,880,678 as at 31st March 2009. \u2022 The entity payables have increased to UGX 22,108,111,071 mainly due to non-payment of withheld PAYE (UGX6,525,834,601), NSSF contribution (UGX.872,408,282), Accumulated salary arrears (UGX976,318,137), and other creditors for goods and services (UGX.14,505,652,462). \u2022 It was noted that NTR of UGX2,729,269,204 and US$696,784.16 collected from short courses and rental income was not remitted to the Consolidated Fund. \u2022 Staff management initiatives as directed by Ministry of Public Service were not fully implemented. The University 142 Senior Management staff did not sign performance agreements; 0nly 218 out of 1,441 staff were appraised; the university did not hold mid-term performance reviews, and the entity had not developed and operationalized a client\u2019s charter.   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 0 |      5 | NOHRED Project Makerere Opinion Unqualified                                                 | \u2022 No material issues to report on.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |\n|  1 |      6 | Petroleum Geoscience Collaboration Programme (ENPE II Project) Makerere Opinion Unqualified | \u2022 No material issues noted.                                                                                                                                                                                                                                                                                                                                                                                                                                  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Included in the statement of financial position on page 8 of the financial statements are accumulated payables of UGX.386,748,722. \u2022 Included in the statement of financial position on page 8 and note 12 of the accounts are accumulated receivables of UGX.317, 854,018. \u2022 It was noted that out of the 5 commercial entities meant to be managed by Makerere University Holdings Limited except for the Guest House all the other business units have never been transferred to the company and no new investments have been set up to-date.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |\n|  3 |      8 | Makerere \u2013 SIDA Bilateral Research Program                                                  | \u2022 No material Issues to report on.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |", "metadata": {"page": 215, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY Opinion Unqualified                                                                                                         | SUMMARY OF KEY FINDINGS                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |\n|---:|-----:|:----------------------------------------------------------------------------------------------------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    9 | Makerere University Africa Centre of Excellence in Materials, Product Development and Nano-Technology Project (MAPRONANO) Opinion Unqualified | \u2022 It was noted that out of the budgeted USD.1,237,000 in the year under review, only USD960,562 was received by MAPRONANO Project reflecting underfunding of USD.276,438. Under funding led to partial implementation of activities and non-implementation of some activities. \u2022 It was noted that a sum of USD.115,885 was spent over and above the approved budget lines contrary to schedule 2, section B, (3) of the financing agreement which requires prior written approval from the International Development Association to spend on activities not included in the annual work plan. \u2022 It was noted that all the regional, International and short courses offered by MAPRONANO Project management were not yet accredited. |\n|  1 |   10 | Makerere University Regional center for crop Improvement (MARCCI) Project Opinion Unqualified                                                 | \u2022 It was noted that out of the budgeted amount of USD.2,114,670 in the year under review, only USD.917,572 was received by MaRCCI Project reflecting underfunding of USD 1,197,098 (57%). As a result, out of the 70 planned activities, 25 were partially implemented while 45 were not implemented at all. \u2022 It was noted that MaRCCI offers the following courses; PhD in Plant breeding and Biotechnology, and MSc in Plant breeding and Seeds system and other short courses but these were not internationally and regionally accredited as required under the grant agreement.                                                                                                                                                 |", "metadata": {"page": 216, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY Opinion Unqualified           | SUMMARY OF KEY FINDINGS                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |\n|---:|-----:|:------------------------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   11 | Gulu University Opinion Qualified               | \u2022 The accounts of the University were marred with material inconsistences, which included; un- explained variances in revenue collected (Ugx. 4,293,751,811) misstatement in statement of Appropriation Account (Ugx. 1,541,544,931) and overstatement of assets (Ugx. 1,384,634,896) among other things which led to qualification of the Accounts. \u2022 The university budgeted to receive UGX.44,703,868,323, but actually received UGX.44,842,503,357, indicating 103% performance. However, UGX.48,017,930,393 was spent by the entity representing an absorption level of 100.7%. This implies that the University spent above the amount released to it by UGX.3,175,427,036. I was not given an explanation on the source of additional funding. \u2022 Out of the 20 quantified activities assessed, 7 activities representing 35% were fully implemented, 6 activities representing 30% were partially implemented while 7 activities representing 35% were not implemented at all. \u2022 I noted that funds to the tune of UGX.2,134,892,736 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking or obtaining the necessary approvals. \u2022 I noted that expenditure worth UGX.424,704,250 lacked payment vouchers and other supporting documentation. \u2022 Revenue collected to the tune of UGX.3,985,002,759 was spent at source without remitting it to the consolidated fund. \u2022 The University has an approved organization structure of 1341 staff out of which only 446 posts have been filled, leaving a balance of 895 posts vacant. \u2022 It was noted that the university did not comply with Public Service staff management initiatives. For example, six (6) top managers did not sign performance agreements, 446 did not undergo individual performance reviews, and appraisal reports for the 446 staff in post were not submitted to the University secretary by the due date, and only staff developed performance plans. |\n|  1 |   12 | Nakivubo War Memorial Stadium Opinion Qualified | \u2022 I noted some inconsistencies in the amounts presented in the financial statements. The inconsistencies imply that the financial statements are misstated. \u2022 There was a shortfall in revenue amounting to UGX.206,000,000 representing representing 56% of the approved budget amount of UGX.368,954,337.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |", "metadata": {"page": 216, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                                     | SUMMARY OF KEY FINDINGS \u2022 I noted that Out of the total revenue UGX.162,565,000, a sum of UGX.157,600,306 was spent by the entity resulting into unspent balance of UGX.4,964,694 representing an absorption level of 97%. \u2022 The stadium had outstanding debts totalling to UGX.516,676,784 which relate to prior year periods. I further observed that management had not developed a policy on provisions and write off of bad debts. \u2022 The stadium had outstanding creditors totaling to UGX.398,792,494 at the closure of the financial year. It was noted that the liability had grown from UGX.345,509,041 an increase of UGX.53,283,453(15%). \u2022 I noted that management signed PPP agreement with a private developer without considering proposed amendments by the Attorney General. \u2022 I noted that the tenure of the PPP agreement between NWMS and a private developer was never specified. This undermines the efficiency and effectiveness of implementation of obligations of each party. \u2022 The Board of Trustees of the NWMS (contracting authority) failed to prepare and submit to the minister project monitoring reports for the period under review. I was not able to verify the performance of the PPP arrangement and the progress so far made under the project. \u2022 Contrary to Section 28 (2) of the PPP Act 2015, the private party (Ham Enterprises) neither submitted any annual report nor audited financial statements to the contracting authority. This creates a risk of significant challenges in confirming and certifying the total amount invested by the private party. \u2022 I noted that some provisions in the Act governing NWMS were outdated and can no longer efficiently serve the needs of the day. I further noted that the trust operates without a strategic plan.   |\n|---:|-----:|:----------------------------------------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   13 | Higher Education Students Financing Board (HESFB) Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX.1,401,004,211 representing 95% performance. \u2022 There was no evidence that the Accounting Officer submitted the annual budget performance reports to the Ministry by 31st July 2019 as required by the Regulations. \u2022 I noted cases where the information reported in the Quarterly performance reports by the Board was inadequate. \u2022 I reviewed 26 activities implemented under 8 program outputs/Budget items worth UGX.25.89bn representing 88% of the total budget and noted that 18 activities representing 69% were fully implemented, 3 activities representing 12% were partially implemented while 5 activities representing 19% were not implemented at all. \u2022 Audit noted that the approved 2018/19 budget and work plans of the Board were inconsistent with the overall Sector Budget in relation to the budgeted number of students to be given loans in the FYR:2018/19. \u2022 A review of the Strategic plan 2017/18-2019/20 revealed that a number of activities that should have been implemented by the financial year 2018/19, the second year of the three (3) year Strategic Plan had not been implemented. \u2022 Failure to amortize the Loan amount due of UGX.15,417,740,798 over the expected recovery period. \u2022 Low Students\u2019 Financing Rate. The Board has on average managed to finance only 43% of the total applicants. \u2022 Low Loan Recovery Rates. The amount recovered is only UGX.40,424,432 (3%) of the expected amount to be recovered of UGX.1,541,774,080 in the financial year 2018/19. \u2022 I noted that the mandate of management of the scholarships by the Government of Uganda has not been handed over to the Board.                                                                                                         |", "metadata": {"page": 217, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                                                    | SUMMARY OF KEY FINDINGS \u2022 Absence of Key Governing Policies including; the Risk Management policy, ICT policy and Loans recovery policy. \u2022 Shortcomings were noted in the implementation of the Staff Performance Management Initiatives. The gaps identified include; Non development of Performance Agreements and Performance Plans, Non-Completion of Quarterly Performance Reviews and lack of a Client Charter.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |\n|---:|-----:|:-------------------------------------------------------------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   14 | Uganda Teacher and School Effectiveness Project-1296 IDA (UTSEP) Opinion Unqualified | \u2022 I noted that the project had an opening balance of USD11,680,694, received a total amount of USD22,483,675 resulting into a total amount of USD34,163,869 available for spending during the year under review. However, only USD25,709,058 was spent resulting into unspent balance of USD8,454,810 representing an absorption level of 75%. \u2022 There was an off budget financing of USD8, 714,252 contrary to Paragraph 24.6.2 of Treasury instructions which requires an Accounting Officer to ensure that all planned development partner disbursements under his or her vote are appropriated by Parliament. the project received a total amount of USD22,483,675 against the appropriated amount of USD13,769,423. \u2022 I observed that out of the 53 quantified outputs/activities assessed, 38 outputs/activities representing 72% were fully implemented, 7 outputs/activities representing 13% were partially implemented while 8 outputs/activities representing 15% were not implemented at all by the end of the financial year under review. \u2022 There was delayed commencement of construction projects. I noted that all the site possession for construction works under centralized modality was done beyond 30 days from the date of signing. \u2022 I noted that payments amounting to UGX.7,551,661,934 to contractors were made beyond the stipulated maximum of 30 days from the date of certification which was specified in paragraph 41 of the General Condition of Contracts. for Construction of Facilities at selected Primary Schools which requires the Employer (UTSEP/MoES) to pay the Contractors within 28-30 days from the date of each certification. |", "metadata": {"page": 218, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                                        | SUMMARY OF KEY FINDINGS \u2022 Absence of Key Governing Policies including; the Risk Management policy, ICT policy and Loans recovery policy. \u2022 Shortcomings were noted in the implementation of the Staff Performance Management Initiatives. The gaps identified include; Non development of Performance Agreements and Performance Plans, Non-Completion of Quarterly Performance Reviews and lack of a Client Charter.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |\n|---:|-----:|:-------------------------------------------------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   15 | Skills Development Project-1338-IDA - PSFU Component Opinion Unqualified | \u2022 The Project budgeted to receive UGX.27.361bn (USD.7.6mn) from IDA during the financial year, however UGX.16.479bn (USD.4.427mn) was availed resulting into a budget shortfall of UGX.10.882bn (USD.3.173mn) representing 60% revenue performance. \u2022 Out of a total amount of UGX.19.823bn (USD.5.345mn) comprising of opening cash balance of UGX.3.344bn (USD.0.918mn) and UGX.16.479bn (USD.4.427mn) received from IDA during the financial year, only UGX.14.338bn (USD.3.862mn) was spent by the project resulting into unspent balance of UGX.5.484bn (USD.1.484mn). This represents an absorption level of 72%. \u2022 Out of the 31 activities assessed, 16 activities representing 51.6% were fully implemented, 8 activities representing 25.8% were partially implemented while 7 activities representing 22.6% were not implemented at all. \u2022 Despite the positive progress in achievement of project target results, audit noted that the project has made no disbursements so far under Window 4 which relate to prior learning, despite the project having only 14 months to closure as of June 2019. |\n|  1 |   16 | Uganda National Examinations Board (UNEB) Opinion Unqualified            | \u2022 Out of the revenue budget of UGX.115,481,707,578 a sum of UGX.115,480,679,108 representing 99.9% was realized representing 99.9% performance. \u2022 Out of the total revenue; UGX.115,479,364,702 was spent by the Board resulting into unspent balance of UGX.1,314,406 representing an absorption level of 99.9%. However; there was no evidence that the Accounting Officer submitted the annual budget performance reports to the Ministry by 31st July 2019 as required by the Regulations. \u2022 Review of the 4th Quarter Performance report indicated that out of a total of 37 activities analyzed, the implementation for 5 (13.5%) activities was not adequately reported in the Performance report. \u2022 Out of the 29 quantified activities assessed, 23 outputs/activities representing 79% were fully implemented while 6 outputs/activities representing 21% were partially implemented. \u2022 A review of the board\u2019s three (3) year strategic plan of 2017/2018 to 2019/2020 revealed that a number of outputs that had been planned for delivery by the end                                                |", "metadata": {"page": 218, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                     | SUMMARY OF KEY FINDINGS \u2022 The university had an outstanding liability of UGX.1.056Bn which accrued during the financial year under review. \u2022 The University had outstanding receivables totaling to UGX.213,124,187 at the closure of the financial year. The receivables relate to funds borrowed by Gulu University, which have remained outstanding since the financial year 2013/2014. \u2022 Out of the 498 approved posts for the University, only 214 (43%) were filled leaving 284 (57%) posts vacant. \u2022 Shortcomings were noted in the implementation of the provisions in the ministry of public service circular standing instructions on staff performance management such as non-completion of Performance Plans, lack of performance improvement plans, Performance Appraisals, client charter and absence of rewards and sanctions committee.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |\n|---:|-----:|:--------------------------------------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   19 | Kabale University Opinion Unqualified | \u2022 I noted that there was inadequate forecasting of NTR as UGX.5,877,567,374 was collected out of the budgeted revenue collection of UGX.5,188,388,140 for the financial year 2018/19 representing a performance of 113% of the target. \u2022 Funds totalling to UGX.93,884,245 remained unspent at the end of the financial year representing an absorption level of 99.6%. \u2022 I sampled 9 out-puts worth UGX.15.74billion representing 62.5% of the total budget and noted that 4 outputs/activities representing 50% were fully implemented, 4 outputs/activities representing 50% were partially implemented, while 1 output/activity representing 11.2% could not be assessed due to non-quantification of outputs. \u2022 Review of the 4th Quarter performance report noted that the reported amounts spent on different voted outputs were at variance with the amounts spent as per IFMS detailed budget analysis report. \u2022 I noted existence of long outstanding arrears totalling to UGX.1,872,390,164. \u2022 I noted that out of the revised teaching staff establishment of 1062 positions, the University only had 184 (17%) permanent academic staff creating a variance of 878 (83%) staff. \u2022 I noted that Kabale University does not have a rewards and sanctions committee as required by the guidelines. \u2022 Management has not yet developed a client\u2019s charter as required by the standing orders. |", "metadata": {"page": 220, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                                       | SUMMARY OF KEY FINDINGS \u2022 The university had an outstanding liability of UGX.1.056Bn which accrued during the financial year under review. \u2022 The University had outstanding receivables totaling to UGX.213,124,187 at the closure of the financial year. The receivables relate to funds borrowed by Gulu University, which have remained outstanding since the financial year 2013/2014. \u2022 Out of the 498 approved posts for the University, only 214 (43%) were filled leaving 284 (57%) posts vacant. \u2022 Shortcomings were noted in the implementation of the provisions in the ministry of public service circular standing instructions on staff performance management such as non-completion of Performance Plans, lack of performance improvement plans, Performance Appraisals, client charter and absence of rewards and sanctions committee.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |\n|---:|-----:|:------------------------------------------------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   20 | Mbarara University of Science and Technology (MUST) Opinion Unqualified | \u2022 Out of the budget of UGX.52,186,292,240 the University received UGX.52,184,241,959 (99.9%) resulting into a shortfall of only UGX.2,050,281. \u2022 Out of the warrants of UGX.52,184,241,959 a sum of UGX.51,838,890,797 (99.3%) was spent by the entity resulting into unspent balance of UGX.345,351,162. \u2022 I noted that the University received off-budget financing of UGX.9,230,134,027. \u2022 Out of the budgeted revenue of UGX.11,587,693,658 for the year 2018/19, only UGX.11,412,179,867 was collected representing a performance of 98% of the target. \u2022 Review of the implementation of planned activities revealed that out of the 18 outputs assessed, 11 outputs representing 61% were fully implemented, 5 outputs representing 28% were partially implemented while 2 outputs/activities representing 11% were not implemented at all. \u2022 The financial statements revealed that the University had outstanding payables totalling to UGX.286,121,044 at the closure of the financial year under review. The failure to pay teaching allowances in time affects morale of staff. \u2022 The University had outstanding receivables in uncollected student fees of UGX.220,535,081. \u2022 The University lost three (3) cases and made payments totaling to UGX.123,350,280 in court awards and legal costs. \u2022 The University used direct sourcing on procurement of repair and servicing of Motor vehicles totalling to UGX.239,066,000 without adequate justification. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, no performance improvement plans prepared, no Performance |", "metadata": {"page": 220, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                                                       | SUMMARY OF KEY FINDINGS Appraisals, Performance Improvement plans, lack of mechanism to monitor staff attendance and Failure to develop a Client Charter. \u2022 One new academic program offered was not yet accredited while accreditation for 22 programs had expired. Teaching of unaccredited and un-reviewed programs may result into nullification of university awards.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |\n|---:|-----:|:----------------------------------------------------------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   21 | Pharm-Bio Technology and Traditional Medicine Centre (PHARMBIOTRAC) Opinion Unqualified | \u2022 I noted that a sum of only USD.1,795,000 (60.3%) was received in the 2 years of project implementation out of the expected amount of USD.2,978,587 resulting into a shortfall of USD.1,183,587. \u2022 The project lacks strategies and patents to market and protect its innovated products respectively. \u2022 The new laboratory equipment procured on 26th July 2018 had not been fully installed. Besides, the equipment lack insurance. \u2022 I noted delayed Payment of Tuition for new Scholarship Students.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |\n|  1 |   22 | Muni University Opinion Unqualified                                                     | \u2022 There was a budget shortfall of UGX.48,199,999 representing 0.29%. Further, the entity remained with unspent balance of UGX.187,342,624 representing an absorption level of 98.8%. \u2022 Out of the 17 quantified outputs/activities assessed, 8 outputs/activities representing 47% were fully implemented; 8 outputs/activities representing 47% were partially implemented while 1 output/activity representing 6% was not implemented at all. \u2022 Domestic arrears of UGX.124,198,505 were incurred in the year under review. The arrears remained unsettled at the close of the year. \u2022 A review of the University staff establishment against the accredited and taught courses revealed that out of the approved 136 academic staff posts, only 42(31%) positions were filled leaving 94 (69%) vacancies. \u2022 The University\u2019s land in Bidibidi measuring about 439.58 acres does not have a land title. There is a possibility of land encroachment that may result into loss of the land. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-submission of reports on Performance Appraisals, Performance Improvement Plans to MoPS, lack of mechanism to monitor staff attendance, non-existence of a rewards and sanctions committee and client charter. |", "metadata": {"page": 221, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                     | SUMMARY OF KEY FINDINGS Appraisals, Performance Improvement plans, lack of mechanism to monitor staff attendance and Failure to develop a Client Charter. \u2022 One new academic program offered was not yet accredited while accreditation for 22 programs had expired. Teaching of unaccredited and un-reviewed programs may result into nullification of university awards.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |\n|---:|-----:|:------------------------------------------------------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   23 | Uganda Management Institute (UMI) Opinion Unqualified | \u2022 I noted that out of the budgeted revenue of UGX.30,130,073,000, only UGX.19,794,182,141 was collected representing performance of only 65.7% of the target. \u2022 The entity budgeted to receive a total of UGX.38,274,325,314 however UGX.32,214,692,527 was warranted resulting into a budget shortfall of UGX.6,059,632,787 representing 84% performance. \u2022 Funds totalling to UGX.2,368,781,787 remained unspent at the end of the financial year representing an absorption level of 92.6%. \u2022 I noted that eight (8) activities representing 44.4% of the total activities were either not quantified or not reported to enable measurement of performance. \u2022 Out of the 10 quantified activities assessed, 6 outputs/activities representing 60% were fully implemented while 4 outputs/activities representing 40% were partially implemented. \u2022 I noted that 8 outputs achieved as per management performance reports were not reported on in the PBS quarterly performance reports. \u2022 I noted accumulation of Receivables to the tune of UGX.5,755,237,792 as at 30th June 2019 which was attributed to defaulting in fees payments by students. \u2022 Domestic arrears reduced from UGX.3.6bn to 1.38bn. The amount is still significant and was attributed to revenue shortfalls. \u2022 A total amount of UGX.451,230,072 was paid in relation to contract staff salaries and allowances for the previous financial year which had not been disclosed as arrears in the prior year financial statements. |", "metadata": {"page": 221, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                       | SUMMARY OF KEY FINDINGS \u2022 I observed that only UGX.136,884,544 (3.2%) was provided for domestic arrears for the FYR:2018/19 despite the accumulated bills of UGX.4,279,801,852 that remained un-paid in the previous FYR:2017/18 resulting into a funding gap of UGX.4,142,917,308 (96.8%). \u2022 Whereas the target for PHD graduation was 20%, the institute attained 7% implying a variance of 13%. \u2022 I observed that out of the approved establishment of 272 positions, UMI had only 197 filled positions leaving 75 (28%) positions Vacant.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |\n|---:|-----:|:----------------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   24 | Busitema University Opinion Unqualified | \u2022 Out of the budgeted NTR of UGX.6,787,386,284, the University collected a sum of UGX.6,689,346,000 representing performance of 98.6%. \u2022 The University anticipated to receive UGX.40, 315,771,719 as per its revised and approved budget, however a total of UGX 39,997,969,042 (99.2%) was warranted resulting into a budget under performance of UGX.317, 802,677 representing 0.8 %. \u2022 Of the total amount warranted of UGX.39,997,969,042, an amount of UGX.39, 43,510,241 was spent by the University resulting into unspent balance of UGX.254,458,801, leading to an absorption level of 99.4%. \u2022 Out of the 9 quantified outputs/activities assessed, 5 outputs/activities representing 55.6% were fully implemented, and 4 outputs/activities representing 44.4% were partially implemented. \u2022 A trend analysis of the domestic arrears showed a movement of arrears from UGX.80,000,000 in the previous year to UGX. 321,192,777 in the year under review an increase of ugx.241, 192,277(301%). \u2022 The University received grants totaling to UGX.646,512,713. A total amount of UGX.463,172,959 was spent leaving a balance of UGX.183,339,754 at the close of the financials year. However, these grants were not appropriated by Parliament. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management such as non-completion of Performance Agreements, lack of quarterly performance reviews, lack of performance improvement plans, non- submission of reports on Performance Agreements, Performance Appraisals, Performance Improvement Plans to MoPS and lack of mechanism to monitor staff attendance, and absence of the rewards and sanctions committee. \u2022 The University lacks a client\u2019s charter contrary to the standing orders. |", "metadata": {"page": 222, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                       | SUMMARY OF KEY FINDINGS \u2022 I observed that only UGX.136,884,544 (3.2%) was provided for domestic arrears for the FYR:2018/19 despite the accumulated bills of UGX.4,279,801,852 that remained un-paid in the previous FYR:2017/18 resulting into a funding gap of UGX.4,142,917,308 (96.8%). \u2022 Whereas the target for PHD graduation was 20%, the institute attained 7% implying a variance of 13%. \u2022 I observed that out of the approved establishment of 272 positions, UMI had only 197 filled positions leaving 75 (28%) positions Vacant.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |\n|---:|-----:|:--------------------------------------------------------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   25 | Mandela National Stadium \u2013 Namboole Opinion Unqualified | \u2022 There was a revenue shortfall of UGX.945,395,000 (33%). I noted that out of the budgeted revenue of UGX.2,850,946,000 for the year 2018/19, only UGX.1,905,551,000 was realised with actual collections of UGX.1,148,000,000 representing 59.7% of the budgeted revenue. \u2022 I noted that Stadium had only three outputs all of which were quantified. Out of the three quantified outputs/activities assessed, 2 outputs/activities representing 66.7% were fully implemented and 1 output/activity representing 33.3% was partially implemented. There was no output/activity that was not implemented at all. \u2022 Mandela National stadium closed the financial year with a payables figure of UGX.4,598,118,967 of which UGX.194,651,993 was incurred during the financial year under review. I noted that 70% (UGX.3,196,935,617) of the payables belong to URA in form of arrears and penalties which have been outstanding for over 10 years. \u2022 The Stadium management entered into a management contract of the Mandela Sports Hotel in February 2016 with M/s Fortune Energy Limited. I however noted that M/s Fortune Energy Limited had breached contract with accumulated arrears totalling to UGX.1,375,569,240 and Mandela National Stadium (MNSL) has since not taken any legal step to have the arrears recovered but instead M/s Fortune Energy Limited had taken the Stadium to court. \u2022 I noted that out of the five (5) Performance improvement initiatives identified during the financial year 2017/18 for the 5 staff appraised, none was included in the performance plan/training plan of the year under review. \u2022 I noted that the stadium management does not have a mechanism to reward to performing and extemporary staff contrary paragraph 15.4.1 of the MNSL-Human Resource manual. |", "metadata": {"page": 222, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn 26 | SECTOR AND ENTITY National Council for Higher Education (NCHE) Opinion Unqualified                | SUMMARY OF KEY FINDINGS \u2022 I noted that out of the budgeted revenue of UGX.10,987,346,000 for the year 2018/19, only UGX.8,728,280,498 was realized representing performance of only 79.4 % of the target. \u2022 Out of a total of UGX.9,047,757,166 comprising of opening cash balance of UGX.319,476,668 and UGX.8,728,280,498 received by the Council during the financial year, only UGX.8,278,250,861 was spent by the entity resulting into unspent balance of UGX.769,506,305, thus representing an absorption level of 91.5%. \u2022 I reviewed 98 activities implemented under the 10 program outputs indicated in the entity annual work plan for the financial year 2018/2019 and established that 53 activities representing 54% of the assessed activities were not quantified to enable adequate measurement of entity performance. \u2022 Out of the 1,206 programmes received for accreditation during the financial year 2018/2019, only 1,141 (94.6%) were assessed of which and only 335 (29%) were accredited. \u2022 It was noted that whereas Council reported cash contributions of UGX.3,514,411,933 from students during the FYR: 2018/2019 against a budget of UGX.4 Billion, Universities and Tertiary institutions did not submit enrolled Students Registers to NCHE to verify Student Contributions. \u2022 A review of the NCHE human resource establishment revealed that out of the 100 approved positions for the Council, only 48 (48%) positions were filled leaving 62 (62%) positions vacant.   |\n|---:|--------:|:--------------------------------------------------------------------------------------------------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |      27 | National Council of Sports (NCS) Opinion Unqualified                                              | \u2022 There was a budget shortfall amounting to UGX.2,313,955,229 representing 12%. Further, the entity spent more than the available funds by UGX.440,745,024 representing an absorption level of 105% and this resulted into accumulation of domestic arrears of Ugx.499,410,805 during the year. \u2022 I reviewed all the 18 outputs/activities with a total budget of UGX.18,891,348,600 representing 100% of the total budget and noted that 12 (85%) of the total outputs were not quantified to enable measurement of performance. Further, of the 10 quantified outputs/activities assessed, 2 outputs/activities representing 20% were fully implemented; 2 output/activity representing 20% was partially implemented while 6 output/activity representing 60% were not implemented at all. \u2022 I noted that NCS contracted and paid out UGX.335,582,000 to External lawyers as legal fees for handling various cases without following the due procurement process. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include irregular meetings of the rewards and sanctions committee, absence of a client charter and lack of standard departure registers.                                                                                                                                                                                                                                   |\n|  1 |      28 | Uganda Petroleum Institute Kigumba Opinion Unqualified                                            | \u2022 I observed slow implementation of a contract for construction of selected infrastructure at the Institute. \u2022 I noted absence of an internal audit function at the institute. \u2022 Out of the institute budget of Ugx. 9,028,880,004, only Ugx. 7,720,000,000 was realized representing 85.5% performance. As a result, planned procurements such as medical insurance scheme and furniture were not carried out.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |\n|  2 |      29 | Albertine Region Sustainable Development Project-1310 (ARSDP \u2013MOES Component) Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX.27,018,152,000 representing 51%. Further, the entity remained with unspent balance of UGX. 11,882,875,062 representing absorption level of 53.3%. \u2022 Out of a total of 21 out puts analyzed, 12 out puts were found inaccurate upon verification. \u2022 From the sampled 21 activities, 6 activities were not quantified to enable measurement of performance but reported in generic ways. \u2022 Out of the 15 quantified outputs/activities assessed, only 1 output/activity representing 7% was fully implemented 5 outputs/activities representing 33% were partially implemented while 9 outputs/activities representing 60% were not implemented at all. \u2022 Payments made outside IFMS contrary to IDA requirements.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |", "metadata": {"page": 223, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                      | SUMMARY OF KEY FINDINGS \u2022 Lack of regular audit reviews contrary to the requirement of the IDA requirements.                                                                                                                                                                                                                                                                                                  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 0 |   30 | Education Service Commission (ESC) Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX.64, 448,958 representing 0.67%. of the budget. Further, the entity remained with unspent balance of UGX.978, 141,383 representing an absorption level of 89.74%. \u2022 I reviewed all the 47 outputs with a budget of UGX.9,599,744,708 representing 100% of the total budget and noted that 34 outputs representing 70.2% of the total outputs were not quantified to enable measurement of performance. Further, out of the 13 quantified outputs/activities assessed, 8 outputs/activities representing 17.2% were fully Implemented, 3 outputs/activities representing 6.38% were partially implemented while 1 output/activity representing 2.13% was not implemented at all. \u2022 I noted that the approved budget and work plans for the financial year under review (2018/19) and other prior years had consistently excluded strategic objective No 5.1(vi) of the overall ESC strategic plan about the construction of an office block for the Commission. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Plans, no quarterly reviews undertaken, no performance improvement plans prepared, and non-submission of reports on Performance Agreements, Performance Appraisals, and Performance Improvement Plans to MoPS, inadequate mechanism to monitor staff attendance, failure to submit reports on absenteeism, Delays in conclusion of disciplinary cases and failure to development of Performance Agreements/targets. |", "metadata": {"page": 224, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                                  | SUMMARY OF KEY FINDINGS \u2022 Lack of regular audit reviews contrary to the requirement of the IDA requirements.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |\n|---:|-----:|:-------------------------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   31 | National Curriculum Development Centre (NCDC) Opinion Unqualified  | \u2022 The entity budgeted to receive UGX.7,434,201,458 however UGX.7,024,630,682 was warranted resulting into a budget shortfall of UGX.409,570,776 representing 94.5% performance. \u2022 Out of the warrants (UGX.7,024,630,682), UGX.7,006,057,362 was spent by the entity resulting into unspent balance of UGX.18,573,320 representing an absorption level of 99.7%. \u2022 I noted that out of the 26 activities assessed, seven (7) activities representing 27% of the total activities were either not quantified or not reported on to enable measurement of performance. \u2022 Out of the 19 quantified activities assessed, 11 activities representing 58% were fully implemented; seven (7) activities representing 37% were partially implemented while one (1) activity representing 5% was not implemented at all. \u2022 Outstanding domestic arrears of UGX.311,656,336 as at 30th June 2019. \u2022 I observed that out of the 173 approved posts for the Centre, only 89 were filled leaving 84 (49%) posts vacant. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements/Plans, no quarterly reviews undertaken, no performance improvement plans prepared and lack of mechanism to monitor staff attendance. |\n|  1 |   32 | Management Training and Advisory Centre (MTAC) Opinion Unqualified | \u2022 I noted that the Centre budgeted for UGX.6,094,033,000 and received only UGX.5,324,204,000, thus resulting into a budget shortfall of UGX.769,829,000. \u2022 I noted that Accounting Officer did not prepare the annual budget performance reports as required by regulations. This curtailed effective monitoring and analysis of the MTAC\u2019s performance. \u2022 I noted that MTAC had student debtors whose accounts totaling to UGX.557, 553,708 have been outstanding as far back as F/Y 2011/2012 contrary to the MTAC Credit and Debt Management Policy, 2015. \u2022 I noted that URA erroneously garnished a sum of UGX.266, 518,689 from MTAC\u2019s Barclays Bank account No.0341395879. According to management, the agency notice was erroneously issued and funds taken by URA. This amount remained outstanding at the closure of the F/Y under review. \u2022 I noted that only 53 (73.6%) out of 72 posts of the MTAC established structure were filled leaving 19 (26.4%) posts vacant. I further noted that key administrative positions such as Executive                                                                                                                                                                                                                                                                                                        |", "metadata": {"page": 224, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | Sn   | SECTOR AND ENTITY                                                                                                                                                                                                                       | SUMMARY OF KEY FINDINGS Director, Director Finance and Administration, Manager Human resource and Administration, Accountant and Internal Auditor have remained in acting status/position for over 2 years.                                              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 0 | 33.0 | Economic Policy Research centre (EPRC) Opinion Unqualified                                                                                                                                                                              | \u2022 No material Issues to report on.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |\n|  1 | 34.0 | African Centre for Agroecology and Livelihood Systems (ACALISE) implemented by Uganda Martyrs University under Africa Higher Education centres of Excellence (ACE III Project) Project No. 126974, Loan No. 5797-UG Opinion Unqualified | \u2022 No material Issues to report on.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |\n|  2 | 35.0 | UNFPA Kotido Opinion Qualified                                                                                                                                                                                                          | \u2022 Expenditure totalling to UGX.53,770,000 was not supported by third party documentation. This included UGX.51,535,000 relating to ineligible expenses, and UGX.2,235,000 in regard to facilitation expenditure incurred during UNFPA annual review meeting that was reimbursed by the National Population Council. \u2022 UNFPA stopped funding the \u201c8th GOU/UNFPA Country Programme\u201d which was being implemented by Kotido District local government by 31st December, 2017. Therefore, despite the fact that the programme was supposed to run upto 2020 as per the signed Implementing Partner Agreement, its activities are no longer operational since UNFPA suspended its funding.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |\n|  3 |      | SCIENCE AND INNOVATION                                                                                                                                                                                                                  |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |\n|  4 | 1.0  | Ministry of Science, Technology and Innovation (MoSTI) Opinion Unqualified                                                                                                                                                              | \u2022 The Ministry had an approved budget of UGX.59,420,335,258, out of which UGX.47,070,818,373 was released resulting into a shortfall of UGX.12,349,516,885, which was equivalent to 21% of the budget. This affected implementation of some of the planned activities. \u2022 The Ministry remained with unspent balance of UGX.619,862,781 representing an absorption level of 99%. Unspent balances imply that planned activities were not fully implemented. \u2022 Out of the seventeen out puts/activities with a total budget of UGX.55.87billion implemented by the entity during the financial year, I sampled and reviewed twelve outputs/activities with a budget of UGX.55.82billion representing 99% of the total budget and I established that the annual planned outputs/ activities assessed/reviewed were not quantified to enable measurement of performance. \u2022 Funds amounting to UGX.73,473,857 were irregularly diverted and spent on other activities without seeking the necessary approvals. \u2022 A total of UGX.518,120,389 was advanced to Ministry staff through their personal bank accounts to undertake various activities contrary to Paragraph 31 of the Public Finance Management Regulations, 2016. \u2022 Procurements valued at UGX.212,363,820 lacked evidence of sending notice to all bidders who participated in the Procurements, and acknowledgements thereof, and there was no evidence of display on the Website of MoSTI. This points to lack of transparency in the said procurements, contrary to the procurement law. |", "metadata": {"page": 225, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                                                     | SUMMARY OF KEY FINDINGS \u2022 By the end of the financial year 2018/2019, out of the 142 established positions at the Ministry, only 115 were filled leaving 27 positions still vacant. This impacts negatively on the Ministry\u2019s capacity to deliver its mandate. \u2022 The Ministry received UGX.30bn during the Financial 2017/18 as Innovation Funds and distributed the Funds to Uganda National Council of Science and Technology (UGX.8,802,340,000), Uganda Industrial Research Institute (UGX.5,927,660,000), Presidential Initiative on Banana Industrial Development (UGX.8,470,000,000) and Ministry of Science, Technology and Innovation (UGX.6,800,000,000). It was established that there was no legal framework to guide the budget and distribution of the Innovation Funds.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |\n|---:|-----:|:--------------------------------------------------------------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    2 | Uganda National Council for Science and Technology (UNCST) Opinion Unqualified        | \u2022 There was a shortfall in releases amounting to UGX.6,866,779,000 representing 47% of the budget. \u2022 I reviewed 63 out-puts and noted that 27 outputs/activities representing 43% were fully implemented; 19 outputs/activities representing 30% was partially implemented while 17 outputs/activities representing 27% were not implemented at all. \u2022 Several unimplemented activities/outputs were noted upon review of the Innovation Fund Operations. These majorly resulted from shortfalls in funding over previous two financial years. \u2022 Shortcomings were noted in the implementation of the provisions in the Circular Standing Instructions on staff performance management. The gaps identified include non-completion of performance agreements, non-completion of performance appraisals, lack of performance plans and lack of client charter.                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |\n|  1 |    3 | Presidential Initiative For Banana Industrial Development (PIBID) Opinion Unqualified | \u2022 I noted that the term of Presidential Initiative on Banana Industrial Development (PIBID) Board and Management Committee expired in October 2015 and has not been renewed since then. \u2022 I established that PIBID had an opening balance of UGX.1,201,640,014, as at 1st July, 2018, yet these funds were not returned to the Consolidated Fund as per Section 17 of the Public Finance and Management Act, 2015. \u2022 I established that the entity\u2019s management collected and used at source a total of UGX.119,935,450 obtained from promotional sales without authority and appropriation by Parliament. \u2022 It was noted that during the Financial Year 2018/2019, the Domestic arrears brought forward were UGX.2,288,020,035 while the domestic arrears as at the close of the Financial Year were UGX.6,616,077,104, resulting into a 35% increase. \u2022 During the financial year, management deducted UGX.633,205,884, as PAYE, from employee\u2019s salaries but did not remit it to Uganda Revenue Authority. \u2022 It was observed that outstanding obligations to National Security Fund at the end of the Financial Year 2018/2019 were UGX.829,409,254. \u2022 I noted that the entity lacked land titles for its land at Sanga (approximately 50 acres) and at Kyamugambira (approximately 4 acres) where the water source is located. |", "metadata": {"page": 226, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                            | SUMMARY OF KEY FINDINGS \u2022 By the end of the financial year 2018/2019, out of the 142 established positions at the Ministry, only 115 were filled leaving 27 positions still vacant. This impacts negatively on the Ministry\u2019s capacity to deliver its mandate. \u2022 The Ministry received UGX.30bn during the Financial 2017/18 as Innovation Funds and distributed the Funds to Uganda National Council of Science and Technology (UGX.8,802,340,000), Uganda Industrial Research Institute (UGX.5,927,660,000), Presidential Initiative on Banana Industrial Development (UGX.8,470,000,000) and Ministry of Science, Technology and Innovation (UGX.6,800,000,000). It was established that there was no legal framework to guide the budget and distribution of the Innovation Funds.                                                                                                                                                                                                                                                                                                  |\n|---:|-----:|:---------------------------------------------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    4 | Kiira Motors Corporation Opinion Unqualified | \u2022 The Memorandum and Articles of the Association of Kiira Motors Corporation prescribes a nine (9) Member Board of Directors providing for Majority (5) independent Directors, but noted that only two members have been appointed. The Corporation lacks a fully constituted Board of Directors that provides policy guidance, oversight for the implementation of the Corporation\u2019s projects, and establishes and oversees the projects governance and management structures. \u2022 I established that Kiira Motors Corporation received UGX.23,298,588,923 and spent only UGX.22,481,205,856 resulting into under absorption of UGX.817,383,067. \u2022 Funding balance on UDC Bank Account not incorporated in the Budget UGX.1,712,157,836 \u2022 I noted staffing gaps; Out of the 35 approved positions, only 31 positions were filled leaving 4 positions vacant. \u2022 Audit Inspection revealed advance payment of UGX.17,320,349,251 to the Contractor for constructing the factory, warehouse and circular roads. However, no certificate of completion has been issued for work so far done. |", "metadata": {"page": 226, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | Sn 5   | SECTOR AND ENTITY Uganda Industrial Research Institute (UIRI) Opinion Unqualified   | SUMMARY OF KEY FINDINGS \u2022 The Accounting Officer did not make sufficient budget provisions towards the settlement of domestic arrears despite the accumulation of a total of UGX.1,290,513,798 in un-paid obligations the previous year. The amount provided in the budget for 2018/19 was only UGX.44,579,000 which is 3.4% of the reported arrears for the previous financial year. Notably, by the close of FY 2018/19, the Institute owed UGX.1,188,492,840. \u2022 It was noted that the Institute irregularly accumulated domestic arrears worth UGX.1,030,805,995 without due regard to Section 21(2) of the Public Finance Management Act. Failure to adhere to the PFMA provisions poses a risk of rejection of budget requests for settlement of such domestic arrears by Treasury and exposes the entity to reputational risk due to delayed payment. \u2022 I noted that the Accounting Officer paid UGX.1,571,898,856 for outstanding liabilities relating to previous financial years without a budget provision. Consequently, a total of UGX.1,571,898,856 was diverted by the Accounting Officer from the current year budget activities and used to settle domestic arrears for the past year. \u2022 From reviews of Human resource personal files, I noted that a total of 85 employees (also on the payroll) had expired contracts which was contrary to the Institute\u2019s Human Resource Policy. Failure to enter into written contracts with employees in service exposes the Institute to a risk of litigation. \u2022 A review of employee personnel files revealed that annual employee performance appraisals were not conducted for all staff. Performance appraisals of staff were only conducted at the point of renewal of individual contracts. Failure to conduct periodic appraisals of employees may lead to staff failing to meet their expected targets which in turn negatively impacts the overall performance of the organization.                                                                       |\n|---:|:-------|:------------------------------------------------------------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |        | GENDER AND SOCIAL DEVELOPMENT                                                       |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |\n|  1 | 1.0    | Ministry of Gender, Labour and Social Development (MoGLSD) Opinion Unqualified      | \u2022 Out of the approved budget of UGX.179,611,242,998, a sum of UGX.164,877,651,311 was realized resulting into a shortfall of UGX.14, 733,591,687 representing 8.2 %. \u2022 Out of the warrants of UGX.164,877,651,311, a sum of UGX.163,991,951,115 was spent indicating an absorption rat of 99.46%. However, UGX.885,700,196 was unspent and it related to salary and gratuity. \u2022 I sampled 52 out-puts with a budget of UGX. 171,251,594,698, representing 99.43% of the total budget, and noted that 6 (11.5%) of the total sampled outputs were not quantified to enable measurement of performance. Further, Out of the 46 quantified outputs/activities assessed, 34 outputs/activities representing 73.91% were fully implemented, 3 outputs/activities representing 6.52% were partially implemented while 9 outputs/activities representing 19.56% were not implemented at all. \u2022 Funds amounting to UGX. 23,513,667 were irregularly diverted resulting into mischarge of expenditure. \u2022 UGX.325,350,674 was paid as interest charges relating to the delay in payment of rent on time by the Ministry. \u2022 There was a delay to make payments of the total outstanding workers compensation worth UGX.1, 662,044,951. \u2022 During the year 73.9% of budgeted YLP funds were realized indicating a shortfall of 26.3%. it was however noted that UGX.2,915,173,000 recovered from the YLP activities was not remitted to the Bank of Uganda recovery account. In addition, UGX.5,691,812,289 recovered could not be linked to any district/group due to lack of reconciliations. \u2022 There was a shortfall of UGX.33,522,287,839 (27%) in budgeted UWEP funding. UGX.1,159,952,130 (68%) constituting recoverable funds remained outstanding. Receipts amounting to UGX.595, 982,801 could not be tagged to any District Local Governments and individual women groups due to lack of reconciliation. \u2022 A variance of UGX 55,898,743 was noted between reported recoveries and actual account balances for the UWEP funds. |", "metadata": {"page": 227, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                                                                        | SUMMARY OF KEY FINDINGS \u2022 out of an estimated one million workplaces in the country only three thousand one hundred fifty- six (3,156) workplaces were registered (0.3%) and a total 690 workplaces had not renewed their OSH certificates. \u2022 The approved budget for the Green Jobs programme for the FY2018/19 was UGX.0.2Bn out of the planned annual budget of UGX 100Bn leaving a funding gap of UGX 98.8 Bn. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, no quarterly reviews undertaken, no performance improvement plans prepared, non-submission of reports on Performance Agreements, Performance Appraisals, Performance Improvement Plans to MoPS and lack of mechanism to monitor staff attendance. \u2022 Further analysis revealed that out of UGX.26,564,839,997 recovered funds, only UGX.9,439,752,580 had been revolved to other youth groups leaving a balance of UGX.17,125,087,417.                                                                            |\n|---:|-----:|:---------------------------------------------------------------------------------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    2 | Supporting Children\u2019s Opportunity Through Protection and Empowerment (SCOPE) Project Opinion Unqualified | \u2022 A review of the Project Manual, approved work plans and performance/progress reports revealed that whereas the Project received all the budgeted for funds for its entire life span of USD.673,000, some activities according to the final Project report were not fully implemented as planned. Activities such as orientation of leaders, training of health workers were achieved up to 88%, whereas newspaper supplements attained only 50%. \u2022 A review of the end of project report dated January 2019 revealed that the International Justice Mission (IJM) changed one staff without seeking approval of the Ministry on replacement, thus contravening the terms and conditions in the contract.                                                                                                                                                                                                                                                                                                                                                                                                                                         |\n|  1 |    3 | National Council for Disability Opinion Unqualified                                                      | \u2022 Out of the approved budget of UGX 1,236,000,000 a sum of UGX 1,066,759,701 was realized, representing 86.3% and resulting in a shortfall of UGX169,240,299 (13.7%). \u2022 Out of the released amount of UGX 1,066, 759, 701, and earned interest of UGX.2,403,539, management spent only UGX.1,022,882,244, resulting into an unspent balance ofUGX.46,280,996 representing an absorption level of 95.7%. \u2022 Management did not deduct and remit Local Service Tax of UGX 670,000 from its employees to the respective local governments. \u2022 I noted continued land encroachment, inadequate enrollment, curriculum and certification development, inadequate staffing and equipment were challenges noted in a sample of rehabilitation and shelter centres for persons with disabilities. \u2022 I noted shortfalls in the achievement of the UN convention rules for states in regard to persons with disabilities, which include inadequate specialized attentions to refugees with disabilities, awareness-raising for government programmes, provision of medical care, lack of a personal assistance program and access to the physical environment. |", "metadata": {"page": 228, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY                                     | SUMMARY OF KEY FINDINGS \u2022 out of an estimated one million workplaces in the country only three thousand one hundred fifty- six (3,156) workplaces were registered (0.3%) and a total 690 workplaces had not renewed their OSH certificates. \u2022 The approved budget for the Green Jobs programme for the FY2018/19 was UGX.0.2Bn out of the planned annual budget of UGX 100Bn leaving a funding gap of UGX 98.8 Bn. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, no quarterly reviews undertaken, no performance improvement plans prepared, non-submission of reports on Performance Agreements, Performance Appraisals, Performance Improvement Plans to MoPS and lack of mechanism to monitor staff attendance. \u2022 Further analysis revealed that out of UGX.26,564,839,997 recovered funds, only UGX.9,439,752,580 had been revolved to other youth groups leaving a balance of UGX.17,125,087,417.   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 0 |    4 | National Council of Older Persons Opinion Unqualified | \u2022 Out of the approved budget of UGX.225,000,000 a sum of UGX.225,000,000 was realized, representing 100 %. \u2022 Out of the warrants of UGX.225,000,000, only UGX.218,084,721 was available for the new Secretariat, resulting into a shortfall of UGX 6,915,279. \u2022 The stakeholders failed to meet for purposes of reviewing the Council\u2019s performance for the entire period and hence areas of improvement could not be assessed. \u2022 Districts and Municipal Councils failed to submit annual reports for older persons and hence the health and psychological conditions of older persons could not be ascertained. \u2022 District Secretariats were found to be under resourced in terms of staffing and funding, meaning the activities relating to older persons may not be adequately addressed. \u2022 Municipality and sub county council secretariats were found to be understaffed and insufficiently facilitated.                                                                                                                                                           |\n|  1 |    5 | Uganda National Cultural Centre (UNCC)                | \u2022 The centre had an approved budget of UGX 3,465,342,000, out of which UGX.2,775,562,172 (80.09%) was released resulting into a shortfall of UGX 689,779,828 (19.9%).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |", "metadata": {"page": 228, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY Opinion Unqualified                  | SUMMARY OF KEY FINDINGS \u2022 Management accumulated VAT payable of UGX.1,377,348,266 as at the end of the year and did not remit the same to the Uganda Revenue Authority. \u2022 Statutory deductions of PAYE (UGX.664,680,679) and NSSF (UGX.469,795,653) remained un- remitted at the close of the financial year.                                                                                                                                                                                                                                       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 0 |    6 | Equal Opportunities Commission (EOC) Opinion Qualified | \u2022 Despite 100% release of the budget of UGX 13,171,882,296, the entity remained with unspent balance of UGX.1,251,072,414 representing an absorption level of 90.6%. \u2022 I noted the entity received off-budget financing to a tune of UGX 5,461,863,043 which was not paid into the Consolidated Fund as required by the law. \u2022 Out of the total operating expenditure of UGX.10,654,415,226, payment records for UGX.5,655,856,395 (53%) expended during the entire financial year were missing. \u2022 Out of the 10 quantified outputs/activities assessed, 01 outputs/activities representing 10% of the outputs and UGX 20 Million (0.16%) of the expenditure of UG remained un-implemented by the end of the financial year. \u2022 Funds amounting to UGX.783,380,204 were irregularly diverted and spent on other activities without seeking the necessary approvals. \u2022 Long outstanding salary advances worth UGX 211,105,359 (94%) not supported by a ledger indicating how much is outstanding from individuals and for how long. \u2022 Gratuity over payment of UGX 218,926,523 made during the year and 6 staffs were not paid gratuity worth UGX 66,552,595, and the latter payable was not recognised in the Financial Statements. \u2022 Management paid out gratuity amounting to UGX 1,064,077,266 without deducting PAYE worth UGX 319,223,179. \u2022 Management irregularly paid out UGX 668,119,060 and UGX 322,677,265 towards duty and consultancy allowances, respectively. \u2022 UGX 144,318,908 of employer contribution was not remitted to the NSSF. \u2022 Shortcomings were noted in the implementation of staff performance management initiatives. The gaps identified included; non-completion of Performance Agreements, no quarterly reviews undertaken, no performance improvement plans prepared, non-submission of reports on Performance Agreements, Performance Appraisals not undertaken, Performance Improvement Plans not submitted to MoPS, and lack of mechanism to monitor staff attendance. |", "metadata": {"page": 229, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn | SECTOR AND ENTITY Opinion Unqualified                         | SUMMARY OF KEY FINDINGS \u2022 Management accumulated VAT payable of UGX.1,377,348,266 as at the end of the year and did not remit the same to the Uganda Revenue Authority. \u2022 Statutory deductions of PAYE (UGX.664,680,679) and NSSF (UGX.469,795,653) remained un- remitted at the close of the financial year.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |\n|---:|-----:|:--------------------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    7 | National Youth Council (NYC) Opinion Unqualified              | \u2022 Management did not make statutory remittances of both PAYE and NSSF amounting to UGX.65,800,617 and UGX.113,580,367 in relation to the FY 2017/18 and FY 2018/19 respectively. \u2022 Un budgeted for payments totaling UGX.20,759,500 relating to previous year (2017/18) were effected in FY 2018/19, neither were they verified by the internal auditor as arrears. \u2022 Whereas the National Youth Council Amendment Act of 2003 provides for the District Local Government to support District Youth Council programmes under locally generated revenues, this requirement has not been met by many districts. \u2022 The National Youth Council Act requires the Council to be an autonomous entity with a separate Vote but since its inception in 1993 this has never been implemented. \u2022 Most of the enabling provisions in the National Youth Council (NYC) Act have never been implemented. For example, the District Youth Councils are supposed to have Secretariats and be independent but this is not the case. |\n|  1 |    8 | Uganda National Children\u2019s Authority (UNCA) Opinion Qualified | \u2022 Out of an approved budget of UGX 1,024,033,420, UGX 821,864,323 (80.3%) was received, resulting into a shortfall of UGX 202,169,097 (19.7%). Of the released amount, UGX 820,220,594 (99.8%) was utilized. \u2022 A sum of UGX. 52,300,000 remained unaccounted for due to lack of supporting documentation. \u2022 The Authority does not have a board nor supporting board committees, is understaffed, and current staff members operate under short-term six-month contracts.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |", "metadata": {"page": 229, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   Sn 9 | SECTOR AND ENTITY National Women\u2019s Council (NWC) Opinion Unqualified   | SUMMARY OF KEY FINDINGS \u2022 The entity budgeted to receive UGX.885,000,000. However, only UGX.804,875,702 was released resulting into a budget shortfall of UGX.80,124,298 representing 9.05 % shortfall in available funds for expenditure during the year. \u2022 Out of the released funds only UGX.796,006,342 was spent by the entity resulting into an unspent balance of UGX.8,869,360, representing an absorption level of 98.9%. \u2022 There were outstanding payables of UGX.1,697,500 relating to the previous year, while UGX.8,956,000 arose in the period under review. \u2022 The Council did not have representation by the non-governmental organizations and female students. As a result, the Council\u2019s main objective of ensuring the unity of Ugandan women may be defeated. \u2022 The lower women\u2019s Councils were not being funded to implement their planned activities, consequently, the objectives of the formation of the women\u2019s Act may not be achieved in a timely and effective manner.   |\n|---:|-------:|:-----------------------------------------------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |     10 | National Library of Uganda (NLU) Opinion Unqualified                   | \u2022 Out of the approved budget of UGX 931,330,000 for the year, only UGX 894,330,596 was released giving a shortfall of UGX 36,990,404. \u2022 Expenditure of UGX 25,634,624 was not supported with complete supporting documents. \u2022 PAYE of UGX 9,186,973 was not deducted and remitted to URA, which exposed the entity to the risk of penalties and fines. \u2022 The entity is operating without a Board, since the expiry of the tenure of the previous Board, impacting on decision making and leadership on strategic entity issues. \u2022 The entity is operating rented premises whose tenancy agreement expired in 2015 and is yet to be renewed. In the event of a disagreement the entity is exposed to the risk associated with litigation and disruption of its operations.                                                                                                                                                                                                                            |", "metadata": {"page": 230, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS ARUA BRANCH   | SUMMARY OF KEY FINDINGS                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |\n|---:|-----:|:--------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    1 | Zombo DLG Opinion Qualified     | \u2022 Non-produced assets (land and cultivated assets) worth UGX.0.56Bn which were purchased during the year lacked supporting documents. \u2022 Prior year commitments totalling to UGX.1.27Bn paid during the year were omitted in the statement of appropriation account based on nature of expenditure. \u2022 Funds worth UGX.0.11Bn were withdrawn from the bank account number 6712100029 and 6712100028 for production and statutory bodies departments respectively, without the CAO and CFO authority \u2022 Funds worth UGX.0.12Bn were unaccounted for. \u2022 There was a shortfall in releases amounting to UGX. 1.9Bn representing 9% under release. Further, there was under collection of local revenue amounting to UGX 0.037Bn representing (14%) performance. \u2022 I noted that out of the total warrants of UGX.23 Bn, the entity spent UGX.23.27Bn was representing an absorption level of 101%. \u2022 Majority of key outputs were achieved except for activities under UgIFT involving construction of a seed school and upgrade of the Health Centre from HCII to HCIII. \u2022 Two motor cycles with registration numbers LG0045-111 and UG 4455M were stolen and the loss report not availed. \u2022 Under UgIFT, field inspection revealed incomplete works on some of the sampled outputs \u2022 Under NUSAF-3, two groups received the money and this was shared amongst themselves. \u2022 Under URF, field Inspection revealed that some roads had large potholes while the drainage and culverts were blocked. \u2022 Under YLP, it was observed that the district had recovered only UGX.0.19Bn (49%) out of the expected total amount due (Interest inclusive) of UGX.0.39Bn leaving an outstanding balance of UGX.0.20Bn. |", "metadata": {"page": 231, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS ARUA BRANCH   | SUMMARY OF KEY FINDINGS                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |\n|---:|-----:|:--------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    2 | Arua DLG Opinion Qualified      | \u2022 Employees above the retirement age were paid salaries totalling UGX.339,861,704 during the year. \u2022 Pension and gratuity arrears totalling UGX.790,817,887 had not been accounted for at the time of writing this report. \u2022 In the employee/ Staff list I noted that the length of service for some pensioners and active staff was not correct. \u2022 I noted that salaries and gratuity totalling UGX 43,284,636 was paid to staff not on the staff list during the year. \u2022 There was a shortfall in releases amounting to UGX.26.759Bn representing 17%. Further, the entity overspent UGX.0.0126Bn. \u2022 Under NUSAF-3 UGX 1,728,000,000 was used to support 96 beneficiary sub-groups for FY 2017/2018 however, UGX 401,250,000 was misappropriated from the groups. In addition, I noted override of the Procurement function of the CPMCs and lack of contracts for Community Facilitators \u2022 Under URF I noted that UGX 188,301,000 reallocated was not accounted for. Field inspection revealed improper drainage especially at points that required installation of culverts and one contract had expired with incomplete works while there were no signposts warning roader users from using the bridge. \u2022 I noted under YLP that Arua District budgeted for a total amount of UGX 929,917,778 for the Financial Years 2014/2015 and 2015/2016 but only UGX 764,166,650 was released resulting in a shortfall of UGX 165,751,128 (18%). I noted a recovery rate of only 25% of the funds disbursed in FY 2014/2015 and 2015/2016. Further, inspection revealed that one project which started |", "metadata": {"page": 231, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS             | SUMMARY OF KEY FINDINGS with 15 members had disintegrated to only 3 active members and no records kept by the project were availed. \u2022 Under UgIFT, I noted delayed procurements and filed inspection revealed incomplete structures that had only been roofed and plastered. \u2022 Under UWEP, I noted that out of 20 Deep Borehole Drilling (Hand Pump), only 19 were drilled and out of 2878 water sources only 2,579 were functional. \u2022 I noted that the district failed to utilise UGX.1,923,399,319 for salaries, pensions and gratuity during the year.                                                                                                                                                          |\n|---:|-----:|:------------------------------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    3 | Nebbi DLG Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX. 6.49Bn representing 18% under release. \u2022 5 out of 14 boreholes were not constructed and 4.5 Km out of 168 km were not maintained. \u2022 Under UgIFT, construction of Atego Seed School and upgrade of Pamaka Health Centre II to HC III were delayed. \u2022 Under NUSAF 3, out of the UGX. 4.1Bn disbursed to the subprojects; only UGX.3.87Bn had been utilised leaving a balance of UGX.0.25Bn unutilized. \u2022 Under URF, Inspection of 13 km of Kucwiny\u2013Orango road revealed that 5 kilometres had not been worked on. \u2022 Under YLP, the District had recovered 19% out of the expected total amount due of UGX.0.43Bn leaving an outstanding balance of UGX.0.36Bn. |", "metadata": {"page": 232, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS                | SUMMARY OF KEY FINDINGS with 15 members had disintegrated to only 3 active members and no records kept by the project were availed. \u2022 Under UgIFT, I noted delayed procurements and filed inspection revealed incomplete structures that had only been roofed and plastered. \u2022 Under UWEP, I noted that out of 20 Deep Borehole Drilling (Hand Pump), only 19 were drilled and out of 2878 water sources only 2,579 were functional. \u2022 I noted that the district failed to utilise UGX.1,923,399,319 for salaries, pensions and gratuity during the year.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |\n|---:|-----:|:---------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    4 | Adjumani DLG Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX.3.754Bn representing 9%. Further, the entity remained with unspent balance of UGX. 1.463bn representing an absorption level of 96%. \u2022 I inspected one project (UgIFT) and noted that out of the elven (11) outputs, (7) were fully achieved, (2) were partially implemented and three (3) were not implemented. \u2022 Pension and gratuity of UGX 158,046,992 remained outstanding at year end. \u2022 UGX.5,798,400 allocated as contingency was not accounted for in the certificates presented for payment \u2022 Under UgIFT, I noted irregularities in hybrid procurement, irregular award of tender to a higher Bidder for seed school construction while inspection revealed delayed works for the projects. \u2022 Under NUSAF-3, I noted that there were no internal audits conducted as well as gaps in monitoring and evaluation. Out of the 3 subprojects inspected I noted insufficient quantity supplied at Robidire Ox-traction and Arra West Ox-traction. \u2022 Under URF, I noted that only 357kms were actually undertaken at a cost of UGX 471,381,000 leading to an under performance of 137km and under-absorption of funds worth UGX 7,338,000. Field inspection revealed incomplete culvert works, unconstructed headwalls and failure to gravel. \u2022 Under YLP, I noted a recovery rate of only 24% of the funds disbursed in FY 2015/2016 to 2017/2018. Besides two youth groups received project funds which were shared amongst group members. \u2022 I noted that the principle of competition in procurement was not adhered to as most of the procurements attracted less than three bidders. \u2022 80 out of the 140 District pieces of land were not titled. \u2022 I noted failure to dispose of assets recommended by the 2016/17 Board of Survey which were still at the Districts premises at the time of writing this report. |\n|  1 |    5 | Yumbe DLG Opinion Qualified      | \u2022 I could not confirm Cash and cash equivalent of UGX 0.203Bn reported in the statement of financial position. \u2022 Review of the reconciliation statements, statement of cash flow and the statement of outstanding commitments revealed that domestic arrears paid figure is wrong. \u2022 Adjustments of UGX 0.464Bn to the outstanding commitments at the beginning of the year in the statement of outstanding commitments lacked supporting documents                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |", "metadata": {"page": 232, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS               | SUMMARY OF KEY FINDINGS \u2022 Supporting documents for adjustments of UGX 0.473Bn to payables were not availed for verification \u2022 Receivables of UGX 3bn lacked supporting schedules \u2022 There was a shortfall in releases amounting to UGX.7bn representing 12%. \u2022 Some planned key deliverables were partially implemented for example the construction of Technical and Works Administrative block and construction of the Market in Kuru Sub County. \u2022 Expenditure totalling UGX 0.204bn was mischarge of expenditure. \u2022 Under NUSAF 3, I noted several challenges such as delays in release of funds to the district, inadequate record keeping, cash payments above UGX.500,000, delayed/non-implementation of planned activities, irregular transfer of UGX 0.108Bn meant for 6 groups to the NDO\u2019s personal account without evidence of transfer to the beneficiaries\u2019 group accounts, failure to quarterly reports and failure by internal Audit to examine the submitted sub-project accountabilities. \u2022 Under UgIFT, I noted utilisation of only UGX.0.965 out of the released UGX.2.1bn and remittance of balance to the consolidated fund. Further, I noted delayed implementation of the projects both in the Health and Education sector. \u2022 Under URF, I noted delayed works in Lodonga-Tara Road, Yumbe-Lobe Road and Installation of culverts \u2022 Under YLP, I noted recovery of UGX. 0.144Bn out of the due amount of UGX. 0.631Bn leaving an outstanding balance of UGX. 0.511Bn. further inspections of two groups revealed that funds received were insufficient for the scale of operations, Stiff competition from mushrooming businesses and High costs of operation. One of the groups had closed at the time of inspection. \u2022 Under UWEP, I noted that only UGX.29million was recovered out of the expected total amount of UGX. 405million, leaving a balance of UGX. 377million \u2022 Under capitation grant, I noted a shortfall of UGX. 35million in remittances for the total reported enrolment of 89,652 pupils. \u2022 Under payroll management, UGX0. 138Bn was paid to deceased and employees above the retirement age. Further, i noted anomalies in the system length of years of service for both pensioners and active staff. \u2022 A review of Development Response to Displacement Impact Project (DRDIP) project files revealed failure to undertake any projects despite budget provision of UGX.8bn.   |\n|---:|-----:|:--------------------------------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    6 | Pakwach DLG Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX. 1.39 representing 8.2% under release. Further, the entity remained with unspent balance of UGX. 0.534Bn representing an absorption level of 96.5%. \u2022 Under UgIFT, construction of Alwi Seed School was delayed with no contractor at the site. \u2022 Under NUSAF 3, I noted that implementation of Tyend-Andria Community Access Road had delayed, untimely delivery of fish feeds, the fish feeds delivered by the supplier were expired and some were close to the expiry date, the company did not provide technical support to the groups contrary to the MOU. \u2022 Direct Procurement worth UGX 0.2Bn was made for the supplies for fish farming for 19 sub projects contrary to the procedures. \u2022 Under URF, UGX. 0.032 Bn was over spent on routine mechanized maintenance of 80 Km and gullies were developing in some sections of the roads due to heavy rains. \u2022 Under YLP, 15.2% had been recovered out of the expected total of UGX.0.107Bn leaving an outstanding amount of UGX.0.197Bn. Tiendmandir West Youth Carpentry project and Wanglei B Improved Goats rearing had disintegrated and collapsed. \u2022 A review of staffing levels at the district revealed that out of the approved structure of 1,630 staff, only 906 staff (33.6%) positions were filled leaving 939 positions (66.3%) vacant.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |\n|  1 |    7 | Maracha DLG Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX. 0.98Bn representing 4% under release. \u2022 Out of Eight key deliverables sampled (6) were fully achieved while (2) were partially implemented.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |", "metadata": {"page": 233, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS          | SUMMARY OF KEY FINDINGS \u2022 Under UgIFT, physical inspection revealed that works in the Kololo public Seed School were not completed. \u2022 Under NUSAF 3, out of the UGX.2.59Bn disbursed to the subprojects; only UGX.2.32Bn had been utilized UGX.0.27Bn un-utilised. \u2022 Physical inspection of Azima ox- traction for Chili revealed that no activity was found as Chili production, whereas at Ayima Passion fruit production, farmers had fewer seedlings compared to what was given due to shortage of land. \u2022 Under URF, 62km (25%) out of 274km were not undertaken leading to under-absorption of UGX.0.031Bn (15%). \u2022 Excess expenditure worth UGX.0.06Bn (32%) was incurred on Routine Mechanized Maintenance of 51kms estimated at a cost of UGX.0.19. \u2022 Inspections revealed that Rinyi Culvert Bridge which was rehabilitated at cost of UGX 0.018Bn.had collapsed. \u2022 Under YLP, 28% had been recovered out of the expected total of UGX.0.39Bn leaving an outstanding amount of UGX.0.25Bn (Tax Inclusive) (72%). \u2022 A review of the land inventory revealed that 73 out the 98 pieces of land owned by council lacked titles.                                                                                    |\n|---:|-----:|:---------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    8 | Nebbi MC Opinion Qualified | \u2022 I noted inconsistences amounting to UGX 0.911Bn of the trial balance against the financial statements. \u2022 There was a shortfall in releases amounting to UGX.2.5 Bn representing 35%. Further, the entity remained with unspent balance of UGX.52million representing an absorption level of 99%. \u2022 Under implementation of key outputs, I noted that out of 13 outputs, 7 were not implemented, 3 were partially implemented and 3 outputs were fully implemented. \u2022 Under URF, I noted a total of 50kms at cost of UGX 0.116Bn was planned. However, 53kms were done at a cost of UGX 0.118Bn leading to excess expenditure of UGX 2 million further inspections revealed bushes alongside many of the Municipal roads were overgrown and in some cases significantly reduced the road width. \u2022 Under Environmental Impact Assessment, interviews and a review of documents revealed that no environment impact assessment was done for any of the road works \u2022 Under procurement I noted Low bidder participation which defeats the objective of public procurement of promoting competitiveness and quality services. This was caused by poor offers and weak budgeting process by the Municipal Council management. |", "metadata": {"page": 234, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS            | SUMMARY OF KEY FINDINGS \u2022 Under UgIFT, physical inspection revealed that works in the Kololo public Seed School were not completed. \u2022 Under NUSAF 3, out of the UGX.2.59Bn disbursed to the subprojects; only UGX.2.32Bn had been utilized UGX.0.27Bn un-utilised. \u2022 Physical inspection of Azima ox- traction for Chili revealed that no activity was found as Chili production, whereas at Ayima Passion fruit production, farmers had fewer seedlings compared to what was given due to shortage of land. \u2022 Under URF, 62km (25%) out of 274km were not undertaken leading to under-absorption of UGX.0.031Bn (15%). \u2022 Excess expenditure worth UGX.0.06Bn (32%) was incurred on Routine Mechanized Maintenance of 51kms estimated at a cost of UGX.0.19. \u2022 Inspections revealed that Rinyi Culvert Bridge which was rehabilitated at cost of UGX 0.018Bn.had collapsed. \u2022 Under YLP, 28% had been recovered out of the expected total of UGX.0.39Bn leaving an outstanding amount of UGX.0.25Bn (Tax Inclusive) (72%). \u2022 A review of the land inventory revealed that 73 out the 98 pieces of land owned by council lacked titles.                                                                                                                                                                                                                  |\n|---:|-----:|:-----------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    9 | Moyo DLG Opinion Unqualified | \u2022 There was a surplus in releases amounting to UGX.0.124Bn representing 0.37%. . \u2022 I noted partial implementation of one planned key deliverable (construction of Dufile Seed Secondary School under UgIFT). \u2022 I noted pending and on-going court cases not disposed off. \u2022 Under NUSAF 3, there were instances of delays in release of funds to the district operation account. I also noted delayed implementation of some planned activities like like Kocia Woodlot Project, Pabolo Afforestation etc. \u2022 Under URF, I noted high maintenance costs during routine manual maintenance of roads. \u2022 Under UgIFT, I noted failure to include the construction of seed secondary school in the consolidated procurement plan. Further 2 classrooms blocks were at gable wall level, the contractor had abandoned the site and no materials were in the store. \u2022 Under YLP, I noted recovery of only UGX.0.131Bn out of UGX. 0.627Bn leaving a balance of UGX.0.495Bn. Further, inspection of one group revealed that only 8 members were active instead of the original 15. \u2022 Under UWEP, I observed that whereas the groups funded are expected to have repaid a total of UGX 0.164Bn only UGX 0.103Bn has been repaid leaving UGX 60 million outstanding. Further, out of the recoveries of UGX 0.117Bn the District transferred only UGX 95million to |", "metadata": {"page": 234, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS           | SUMMARY OF KEY FINDINGS the Revolving Fund Account in Bank of Uganda leaving UGX 22million on the district UWEP recovery account. \u2022 Review of the water department performance revealed that all planned outputs were not achieved. \u2022 Under Payroll Management, I noted there was a budget shortfall of UGX.45 million on salaries, pensions and gratuity while UGX. 25million was paid to employees above the retirement age. Further, 23 staff who retired had not been paid their retirement benefits totalling UGX 0.845Bn.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |\n|---:|-----:|:----------------------------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   10 | Arua MC Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX. 10.384Bn representing 49%. Further, the entity overspent UGX.6.978Bn. \u2022 Out of the 6 key outputs, (5) were fully achieved while (1) was partially implemented. \u2022 Under URF, I noted that the Municipality received UGX.1,165,791,000 (100%) but spent UGX.1,291,000,000 on the roads thus over expenditure of UGX125,209,000. Further, field inspection revealed delayed supply and installation of 13 solar lighting systems on Mango Road and changes in the design of the road from a single carriage way to a two way carriage. \u2022 I noted a recovery rate of only 24% of the UGX.160million funds disbursed in FY 2014/2015 to 2015/2016. \u2022 Under UWEP, I noted that no funds were released to the entity in relation to UWEP despite budget provision of UGX.126m. \u2022 Under capitation grant I noted under-remittance of UGX.172,278,906 with enrolment of 83,860 pupils that would have required UGX.1,064,050,000 but only UGX.891,771,094 was disbursed. |", "metadata": {"page": 235, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS              | SUMMARY OF KEY FINDINGS the Revolving Fund Account in Bank of Uganda leaving UGX 22million on the district UWEP recovery account. \u2022 Review of the water department performance revealed that all planned outputs were not achieved. \u2022 Under Payroll Management, I noted there was a budget shortfall of UGX.45 million on salaries, pensions and gratuity while UGX. 25million was paid to employees above the retirement age. Further, 23 staff who retired had not been paid their retirement benefits totalling UGX 0.845Bn.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |\n|---:|-----:|:-------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   11 | Koboko DLG Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX. 4.6Bn representing 16.7% under release. \u2022 It was however noted that salaries amounting to UGX 0.26Bn were charged to wrong codes (Mischarged). \u2022 Out of 21 outputs sampled, the entity only achieved 5 outputs. \u2022 Under UgIFT, the District received UGX.0.97Bn but only UGX.0.57Bn (59%) was utilised for the construction of Padrombu seed Secondary School and Chakulia Health centre leaving UGX. 0.39Bn (41%) un-utilised. \u2022 Physical inspection on the upgrading of Chakulia Health Center II to Health Center III revealed that the project was behind schedule. \u2022 Under URF, Inspection revealed that tree planting and gravelling were not done on Dranya-DRC border road. \u2022 Under YLP, 26% had been recovered out of the expected total of UGX.0.4Bn leaving an outstanding. In addition inspection of Mugonga Youth Grinding Mill in Ludara Sub County revealed a bushy structure containing grinding mill, group had disintegrated, Machinery not functioning, no records for renew and. An Interview with the CDO revealed that the Chairman was in jail over misappropriation of group funds. \u2022 Still under YLP, inspection of Ripindi Youth Sheep Rearing project revealed that all 70 sheep died after vaccination and the group disintegrated. \u2022 Under UWEP, only 56% of the funds was recovered. \u2022 Under NUSAF 3, Lurujo rice growing sub-project and Opasio B Cassava Production revealed remarkable success, while works still on-going with Ibanga Culvert Installation sub-project. \u2022 Inspection of Kindra-Lokajo road revealed that a section of the road with a stream need a bridge, there was no sign post and no records of community procurement and project management. \u2022 Under RWSSD, 99 water sources representing 14% were not functional. |\n|  1 |   12 | Koboko MC Opinion Unqualified  | \u2022 There was a shortfall in releases amounting to UGX. 1.07Bn representing 13% under release. Further, the entity overspent by UGX.0.364Bn representing an absorption level of 103.2%. \u2022 Out of the eight activities assessed (6) were fully implemented while 2 were partially implemented.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |", "metadata": {"page": 235, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS          | SUMMARY OF KEY FINDINGS \u2022 Under YLP, out of UGX.0.118Bn (interest exclusive) the Municipal Council had recovered UGX0.021Bn leaving an outstanding balance of UGX. 0.097Bn. \u2022 Physical inspection of Sinyani Youth Metal Fabrication project revealed that the group had no sign post and had changed from metal fabrication to Piggery without approval of the CDO and MoGLSD whereas Kulubu B Youth Boda Boda Project had no group sign post and two group motorcycles were involved in fatal accidents. \u2022 Under UWEP, Godia Women Second Hand Cloth Buying and Selling Women\u2019s Group was under funded and the training got was not relevant to their business.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |\n|---:|-----:|:---------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   13 | Arua RRH Opinion Qualified | \u2022 A total of UGX. 1.024Bn was collected during the period but was neither included in the hospital budget nor recognised in the financial statements. \u2022 A review of the payroll revealed overpayments of gratuity totalling UGX 0.137Bn made to pensioners. \u2022 A review of the payroll revealed overpayment/ double payment of salaries to staff totalling UGX 0.012Bn. \u2022 There was a shortfall in releases amounting to UGX.0.043 representing 0.48% under release. Further, the entity remained with unspent balance of UGX.0.097Bn representing an absorption level of 99%. \u2022 Gratuity and pension arrears totalling UGX 0.98Bn was paid during the period under review but were not disclosed in the previous year\u2019s financial statements. \u2022 The hospital received UGX. 1.024Bn and spent UGX.0.923Bn through Account Number 90300063930262 held in Stanbic bank, however this was not reflected on IFMS. \u2022 The hospital contracted M/S Wap Engineering Ltd into multiyear contracts worth UGX. 8.503Bn without approval from Parliament. Physical inspection revealed that works were behind schedule. \u2022 Arua Regional Referral Hospital paid M/S Maways Construction and Engineering Works UGX. 0.113Bn for works not done. \u2022 Deliveries of drugs worth UGX.0.032Bn were not made by National Medical Stores in accordance with the submissions made by the Hospital Management. \u2022 Out of 61 established positions, only 19 (31.1%) positions were filled leaving 42 positions (68.9%) vacant. \u2022 A review of the payroll revealed that employees above the retirement age were paid salaries worth UGX 0.007Bn during the year under review. \u2022 It was observed that the hospital did not have an Internal Auditor during the period under review. \u2022 Physical inspection revealed that the Dental Clinic had inadequate equipment for extraction of teeth, lacked sterilization unit (Autoclave), had no x-ray equipment and only one dental chair was functional out of the three available. \u2022 03 Senior Management members did not sign Performance Agreements as at 31st July 2019. \u2022 Management did not submit signed performance agreement reports to the Ministry of Public Service by 15th September 2018. \u2022 277 staff out of 283 staff filled in their annual performance plans at the beginning of the financial year 2018/19. \u2022 Arua Regional Referral Hospital did not submit a report on absenteeism as required by the guidelines. \u2022 No report on discipline was submitted to the Ministry Of Public Service as required. \u2022 The Hospital had no client charter. |", "metadata": {"page": 236, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | SN   | LOCAL GOVERNMENTS   | SUMMARY OF KEY FINDINGS \u2022 Under YLP, out of UGX.0.118Bn (interest exclusive) the Municipal Council had recovered UGX0.021Bn leaving an outstanding balance of UGX. 0.097Bn. \u2022 Physical inspection of Sinyani Youth Metal Fabrication project revealed that the group had no sign post and had changed from metal fabrication to Piggery without approval of the CDO and MoGLSD whereas Kulubu B Youth Boda Boda Project had no group sign post and two group motorcycles were involved in fatal accidents. \u2022 Under UWEP, Godia Women Second Hand Cloth Buying and Selling Women\u2019s Group was under funded and the training got was not relevant to their business.   |\n|---:|:-----|:--------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |      | FORT PORTAL BRANCH  |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |\n|  1 | 1.0  | Kasese DLG Opinion  | \u2022 There was a shortfall in releases amounting to UGX.1.3bn representing 2%. Further analysis revealed that the District utilised prior year unspent balance of UGX.1.1Bn that were not warranted in the current year.                                                                                                                                                                                                                                                                                                                                                                                                                                               |", "metadata": {"page": 236, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS Unqualified    | SUMMARY OF KEY FINDINGS \u2022 The district received off-budget financing to a tune of UGX 100,000,000 from Ministry of Local Government which was never paid into the Consolidated Fund, as required by the law \u2022 Thee was inadequate implementation of all activities example the water sector and URF performed well whereas UgIFT projects were partially implemented \u2022 Payables of UGX.4.57Bn remained outstanding at year end. \u2022 UGX 0.19Bn was charged on expenditure item codes which do not reflect the nature of the expenditure. \u2022 Under UgIFT, I noted delayed works under the Contract to upgrade Kyampala HC II and Nyakimasa HC II despite payment of UGX0.29Bn and the contract ending on 14th September 2019. \u2022 Inspections revealed that the Kyarumba-Kitabona Road (5.1km) maintained at a cost of UGX.41million had developed pot holes. Further I noted that 25 % out of 1,099 water infrastructures were not functional. \u2022 I noted excess expenditure of UGX.0.19bn on the construction of Kyoho Bridge due to a decision to change from force Account to irregular contracting of the unfinished works to a private contractor. \u2022 The Administration Block being constructed at kasese District revealed that max pans costing UGX 96 million had not yet been installed and were wasting away.                                                                                                                                                                                                                         |\n|---:|-----:|:---------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    2 | Kabarole DLG Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX.0.277bn representing 1%. Further, the entity remained with unspent balance of UGX. 1.043bn representing an absorption level of 96%. \u2022 The District did not implement all activities as planned for example while the water sector and URF performed well, UgIFT projects and recruitment of staff were partially implemented. \u2022 Payables of UGX.1.5bn remained outstanding at year end. \u2022 Under UgIFT, I noted delayed construction of Nyantaboma Health Centre III and St. Paul Nyabweya Seed School with expiry of contract periods despite payment of UGX. 0.5Bn and UGX.0.618Bn respectively. \u2022 Under YLP Program, I noted that groups received UGX 1.01Bn in the five financial years (2013/14-2017/18) but only UGX 0.246Bn had been recovered by the time of audit leaving a balance of UGX. 0.812Bn (Interest inclusive).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |\n|  1 |    3 | Ntoroko DLG Opinion Unqualified  | \u2022 There was a shortfall in releases amounting to UGX.90 million representing 1%. Further, the entity remained with unspent balance of UGX. 0.157Bn representing an absorption level of 99%. \u2022 Under UgIFT, I noted delayed construction works at Nombe seed school and some works to upgrade Bweramule HC II to Health Centre III had not yet started. \u2022 Under URF, I noted that only 18.6 km on mechanised maintenance were undertaken instead of 50.1km. Further on routine manual maintenance I noted an excess expenditure of UGX 8 million to maintain 120.1km. I also noted poor workmanship on Rwebisengo- Rwangara Road and Rehabilitation of Rwensenene and Kakogha Bridges \u2022 A review of the cumulative water situation analysis of the 4 different types of water sources in the district, revealed 35% of the water facilities were non-functional \u2022 Deductions of UGX 1.49Bn were noted in respect of statutory and other bodies but only UGX 1.41Bn was remitted resulting into under payment of UGX 82 million \u2022 Under UWEP, i noted that out of UGX 33 million collected; only UGX 15 million was transferred to the Ministry of Gender leaving a balance of UGX 18 million. Further UGX 18million remained outstanding from beneficiaries. \u2022 Under YLP, I noted that UGX 10.9 million was not paid to the beneficiary group and these funds have been on the account since August 2018. \u2022 Contrary to regulations all Heads of Departments have been in acting capacity beyond the mandatory maximum period of one year. |", "metadata": {"page": 237, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS Unqualified   | SUMMARY OF KEY FINDINGS \u2022 The district received off-budget financing to a tune of UGX 100,000,000 from Ministry of Local Government which was never paid into the Consolidated Fund, as required by the law \u2022 Thee was inadequate implementation of all activities example the water sector and URF performed well whereas UgIFT projects were partially implemented \u2022 Payables of UGX.4.57Bn remained outstanding at year end. \u2022 UGX 0.19Bn was charged on expenditure item codes which do not reflect the nature of the expenditure. \u2022 Under UgIFT, I noted delayed works under the Contract to upgrade Kyampala HC II and Nyakimasa HC II despite payment of UGX0.29Bn and the contract ending on 14th September 2019. \u2022 Inspections revealed that the Kyarumba-Kitabona Road (5.1km) maintained at a cost of UGX.41million had developed pot holes. Further I noted that 25 % out of 1,099 water infrastructures were not functional. \u2022 I noted excess expenditure of UGX.0.19bn on the construction of Kyoho Bridge due to a decision to change from force Account to irregular contracting of the unfinished works to a private contractor. \u2022 The Administration Block being constructed at kasese District revealed that max pans costing UGX 96 million had not yet been installed and were wasting away.   |\n|---:|-----:|:--------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    4 | Kyegegwa DLG                    | \u2022 There was a shortfall in releases amounting to UGX.0.919bn representing 3%. Further, the entity remained with unspent balance of UGX.1.194bn representing an absorption level of 95%.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |", "metadata": {"page": 237, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS Opinion Unqualified                      | SUMMARY OF KEY FINDINGS \u2022 I noted that the District had payables of UGX.0.918bn arising from mainly failure to repay deposits received. \u2022 I noted that the district deducted UGX.47million from teaching staff due to UNATU, However, UGX.93million was actually remitted resulting into an over remittance of UGX.46million. \u2022 I noted that the district made statutory deductions of UGX.2.07Bn in respect of PAYE and Uganda bankers, However only UGX.1.9Bn was remitted resulting into an under-remittance of UGX.0.148bn. \u2022 Under UgIFT, I noted delayed works and lack of a project Manager to compile progress reports on Rwentuuha Seed Secondary despite a payment of UGX 0.405bn. Further works on Karwenyi HC II were still ongoing, despite the contract end period of 30/09/2019 and payment of UGX.0.158bn. \u2022 Under URF I noted poor works on 4 sampled roads i.e. water crossing over the road due to inadequate drainage, inadequate culvert installations and poor manual maintenance. \u2022 Under YLP Program, I noted that a total of UGX.0.411bn remained outstanding as arrears by the year end. \u2022 Under UWEP Program, I noted that a total of UGX. 0.189bn remained outstanding as arrears by the year end.   |\n|---:|-----:|:-----------------------------------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    5 | Fort-Portal Regional Referral Hospital Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX.0.327Bn representing 3%. Further, the entity remained with unspent balance of UGX.1.4bn representing an absorption level of 85%. \u2022 I noted activities amounting to UGX 0.450Bn were implemented using funds that were not part of the budget appropriated by parliament (off budget financing). \u2022 UGX 0.100Bn was mischarged expenditure during the year. \u2022 UGX.0.159Bn was spent for procurement of Washing Machine with the additional top up of UGX. 39 million being diverted from procurement of surgical instruments. Further the UGX 0.159Bn paid was based on an expired bank guarantee and the machine had not been delivered by the time of the audit. \u2022 Out of 433 approved positions; 123 (28%) positions were vacant. \u2022 Hospital Inspections revealed congestion in the wards, failure to dispose off assets and inadequate storage space.                                                                                                                                                                                                                                                                                                                     |\n|  1 |    6 | Kamwenge DLG Opinion Unqualified                           | \u2022 There was a shortfall in releases amounting to UGX.2.05Bn representing 5%. Further, the entity remained with unspent balance of UGX.0.148Bn representing an absorption level of 99.6%. \u2022 I noted that some of the District\u2019s planned outputs of the key deliverables were not quantified as required. \u2022 Under UgIFT, I noted delayed works on Bwizi Seed Secondary school despite receipt of UGX. 0.476bn and expenditure of only UGX.0.017bn. Further works on Upgrade of Kanara and Kabambiro HC II\u2019s TO HC III\u2019s were still ongoing despite receipt of UGX.0.65bn and expenditure of UGX.0.299bn. \u2022 Under YLP Program, I noted that whereas the groups funded in 2015/2016 were expected to have repaid a total amount of UGX.0.247bn (Interest inclusive) by close of the financial year 2018/2019, only 32 % was recovered. I also noted that two youth goat rearing groups did not avail any records for review and they had disintegrated. \u2022 The District did not have titles to its various parcels of land in different parts of the Council.                                                                                                                                                                         |", "metadata": {"page": 238, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS Opinion Unqualified   | SUMMARY OF KEY FINDINGS \u2022 I noted that the District had payables of UGX.0.918bn arising from mainly failure to repay deposits received. \u2022 I noted that the district deducted UGX.47million from teaching staff due to UNATU, However, UGX.93million was actually remitted resulting into an over remittance of UGX.46million. \u2022 I noted that the district made statutory deductions of UGX.2.07Bn in respect of PAYE and Uganda bankers, However only UGX.1.9Bn was remitted resulting into an under-remittance of UGX.0.148bn. \u2022 Under UgIFT, I noted delayed works and lack of a project Manager to compile progress reports on Rwentuuha Seed Secondary despite a payment of UGX 0.405bn. Further works on Karwenyi HC II were still ongoing, despite the contract end period of 30/09/2019 and payment of UGX.0.158bn. \u2022 Under URF I noted poor works on 4 sampled roads i.e. water crossing over the road due to inadequate drainage, inadequate culvert installations and poor manual maintenance. \u2022 Under YLP Program, I noted that a total of UGX.0.411bn remained outstanding as arrears by the year end. \u2022 Under UWEP Program, I noted that a total of UGX. 0.189bn remained outstanding as arrears by the year end.   |\n|---:|-----:|:----------------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    7 | Kyenjojo DLG Opinion Unqualified        | \u2022 There was a shortfall in releases amounting to UGX1.9Bn representing 6% of the budget. Further, the entity remained with unspent balance of UGX.3.078Bn representing an absorption level of 90%. \u2022 I noted that the District did not implement all the activities as planned. Further the UgIFT projects were partially implemented. \u2022 Under UgIFT, I noted delayed construction works at Mparo Seed Secondary School and on works to upgrade Myeri and Kyankaramata Health Centre IIs to Health centre IIIs despite availability of funds.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |", "metadata": {"page": 238, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS                  | SUMMARY OF KEY FINDINGS \u2022 Under YLP, I noted that out of UGX 1.084Bn disbursed; only UGX.0.457Bn has been recovered leaving UGX.0.769Bn outstanding. Inspections of two selected groups revealed that out of the 10, only three members were active and they lacked project sign posts.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |\n|---:|-----:|:-----------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    8 | Bundibugyo DLG Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX.0.468Bn representing 2%. Further, the entity remained with unspent balance of UGX. 1.496Bn representing absorption level of 95%. \u2022 I noted some planned key deliverables were implemented while others were partially implemented for example UgIFT projects were partially implemented. \u2022 Adjustment of UGX0.136Bn in the outstanding commitments lacked supporting documents. \u2022 UGX0.228Bn was charged on expenditure item codes which do not reflect the nature of the expenditure. \u2022 Under UgIFT, I noted delayed construction works at Kisubba Seed School, Bupomboli and Burondo health Centre. \u2022 District paid a sum of UGX 52million to two pensioners without supporting personal files. \u2022 Under YLP, I noted that Out of UGX.0.694bn disbursed to the groups, only UGX0.111bn had been recovered leaving a balance of UGX.612million outstanding. |\n|  1 |    9 | Kasese MC Opinion Unqualified      | \u2022 There was a shortfall in releases amounting to UGX.49 million representing 1%. Further, the entity remained with unspent balance of UGX.1.069Bn representing an absorption level of 82.8%. \u2022 I noted that out of the (6) sampled projects under URF, YLP and SFG programme, (4) were fully achieved while (2) were partially implemented. \u2022 Under URF, I noted poor workmanship on Cathedral and Mugurusi Road. \u2022 Under YLP, I noted that out of UGX.61million disbursed to youth interest groups only UGX.30 million was repaid leaving UGX.31 million outstanding. Further inspections of two selected projects revealed that the chairpersons had disappeared with some of the records, funds, group motorcycles and chairs. \u2022 The Municipality did not dispose of 2 vehicles which were deteriorating in council\u2019s yard.                                                                                   |", "metadata": {"page": 239, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS                  | SUMMARY OF KEY FINDINGS \u2022 Under YLP, I noted that out of UGX 1.084Bn disbursed; only UGX.0.457Bn has been recovered leaving UGX.0.769Bn outstanding. Inspections of two selected groups revealed that out of the 10, only three members were active and they lacked project sign posts.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |\n|---:|-----:|:-----------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   10 | Fort Portal MC Opinion Qualified   | \u2022 UGX.1bn expenditure was mischarged by Council during the year. \u2022 I noted the Council received UGX.14.717Bn out of UGX.13.413Bn that was budgeted for representing an increment of10%. Further, the entity remained with unspent balance of UGX. 2.521bn representing an absorption level of 83%. \u2022 UGX. 0.123bn were long outstanding debtors as at year end \u2022 UGX 0.216bn deducted as Withholding tax was not remitted to URA by year end. \u2022 Under URF, drainage works were still in progress on MT kasenyi road, the project had no sign posts, humps and the road had not yet been marked off. Further, the Council made direct procurements of goods worth UGX.0.457bn without following procurement guidelines for the supply and installation of solar street lights. Also UGX.22million was utilized on Routine Mechanized Maintenance instead of periodic Maintenance which was contrary to the work plan. \u2022 Under YLP, I noted UGX.42million was due from beneficiaries and had not been recovered. |\n|  1 |   11 | Bunyangabu DLG Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX.0.4Bn representing 2%. Further, the entity remained with unspent balance of UGX.0.466Bn representing an absorption level of 97%. \u2022 I noted some planned key deliverables were partially implemented while others were implemented. For example the upgrading of HCII to III, construction of a seed school, and the incomplete construction of the maternity ward were all partially implemented. \u2022 The District did not have land titles for its land including the district Headquarters, sub county land and all the Health Centres. \u2022 Under UgIFT, I noted delayed construction works to upgrade Kabahango HC II to Health Centre III and to build Kiyombya Seed Secondary school; further Kabahango HC III is being constructed on land whose ownership is being contested between Bunyangabu District and the title holders.                                                                                                                        |", "metadata": {"page": 239, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | SN   | LOCAL GOVERNMENTS             | SUMMARY OF KEY FINDINGS \u2022 Under YLP, I noted a total of UGX 0.140Bn remained outstanding as arrears as at 30.06.19 for the groups financed in 2016/17 & 2017/18 with 33 groups paying less than 50% of amount received. Further I noted that the district did not remit to BoU a sum of UGX.35 million recovered from youth and UWEP groups respectively.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |\n|---:|:-----|:------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |      | GULU BRANCH                   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |\n|  1 | 1.0  | Agago DLG Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX.0.413bn representing 1.4%. Further, the entity remained with unspent balance of UGX.0.15Bn representing an absorption level of 99.5%. \u2022 Of the sampled key outputs implemented (UgIFT, URF, Building and Water works programmes) I noted that out of the 11 outputs/activities, 8 were fully implemented while 3 were partially implemented. \u2022 I observed that UGX.189million was spent on activities that had not been budgeted for. \u2022 Staff advances worth UGX.23million remained unaccounted for. \u2022 There was understaffing of 46% of the approved staff structure of 2,536 positions. \u2022 Construction works at Lapono Seed Secondary School and Lapirin Health Centre II under UgIFT programme were behind. \u2022 The district failed to plan for NUSAF3 project funds thus the noted delayed fund disbursements and implementation of sub-projects. \u2022 URF field inspection revealed incomplete works on Kabala-Kaket road. \u2022 YLP group members did not comply with repayment schedules as 58% was unrecovered out of the expected UGX.512million. \u2022 There was delayed release of UWEP funds and recovery challenges with 72% outstanding of the expected UGX.0.520bn.                                                                   |\n|  2 | 2.0  | Lamwo DLG Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX.0.787bn representing 2.7%. Further, the entity remained with unspent balance of UGX.0.445bn representing an absorption level of 98.4%. \u2022 Of the Key outputs implemented I sample UgIFT, URF, NUSAF3, YLP and UWEP programme and noted that out of the 6 projects, 4 were fully implemented while 2 were partially implemented. \u2022 NUSAF3 was affected by delayed implementation of projects and project assets were not properly managed. \u2022 Under UgFIT, construction of Paloga Seed Secondary School had not commenced while Upgrade of Katum Health Centre II had works at foundation level and the performance security for the project had expired. \u2022 YLP had low recovery with 93% of the expected amount of UGX.0.397bn outstanding and there was delayed transfer of funds to YLP groups. \u2022 UWEP had recovery challenges with 86% of the expected UGX.0.228bn outstanding for funds issued in FY 2016/17 and there was no disbursement of funds to 54 women groups approved in FY 2018/2019. \u2022 I noted non-functioning water sources with low coverage of household latrine and hand washing facilities under water for production programme. \u2022 The district is understaffed at 57.5% of the approved structure of 149 positions. |", "metadata": {"page": 240, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS             | SUMMARY OF KEY FINDINGS \u2022 Under YLP, I noted a total of UGX 0.140Bn remained outstanding as arrears as at 30.06.19 for the groups financed in 2016/17 & 2017/18 with 33 groups paying less than 50% of amount received. Further I noted that the district did not remit to BoU a sum of UGX.35 million recovered from youth and UWEP groups respectively.                                                                                                                                                                                      |\n|---:|-----:|:------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    3 | Amuru DLG Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX.4.143bn representing 16.3%. Further, the entity over spent by UGX.0.921Bn. \u2022 I noted mischarge of expenditure amounting to UGX.1.396bn. \u2022 I noted that the Districts key deliverables for implementation were not reported on in the statement of performance such as UgIFT Programme, NUSAF3 project, URF out puts among others. \u2022 Administrative advances worth UGX.0.991bn were paid into Staff personal bank accounts. \u2022 Staff advances worth UGX.51million remained unaccounted for. |", "metadata": {"page": 240, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS            | SUMMARY OF KEY FINDINGS \u2022 Construction works under UgIFT at Amuru Seed Secondary School and Otwee Health Centre II were behind schedule. \u2022 There was late disbursement of NUSAF3 project funds hence delayed project implementation. I also noted unacknowledged transfers to groups amounting to UGX.138million and lack of proper book keeping. \u2022 URF field inspection revealed poorly maintained roads with bushy road edges, silted culverts and failure to undertake gravel compaction. \u2022 YLP had low recovery with 86% outstanding funds of the expected UGX.0.920bn. I noted delayed transfer of funds to YLP groups and irregular transfer of funds to groups with no proper identity and business plans. \u2022 UWEP funds to the tune of UGX.11million were not transferred to 2 women groups.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |\n|---:|-----:|:-----------------------------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    4 | Gulu DLG Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX.0.856Bn representing 3.3%. Further, the entity remained with unspent balance of UGX.5.086Bn representing an absorption level of 84.73%. \u2022 The budgeted donor funding of UGX 0.711bn was unrealistic due to lack of any memorandum of understanding with any donor. \u2022 Payables of UGX.3.105bn relating to sundry creditors/court awards remained outstanding at year end. \u2022 Under UgIFT, I noted that civil works on Palaro Seed Secondary School had not commenced despite payment of UGX.301,700,578 to the contractor and the land title was not yet secured. Further, UGX.162,932,021 was diverted to the construction of staff house and pit latrines at two Primary Schools. \u2022 URF field inspection revealed sections of some roads were poorly maintained with insufficient gravel compaction, potholes, silted culverts while some burrow pits were not filled. In addition I observed incomplete works on projects. \u2022 Under YLP, I noted low recovery of 22% of advanced funds to the tune of UGX.0.576bn. 16 youth groups had nil deposits from 2015-2018 and some of the supported projects were no longer in existence. \u2022 UWEP had recovery challenges with 53% outstanding of the expected UGX.0.230bn. No records were held by the group members for the project being implemented. \u2022 Under water program, I noted low levels of safe water coverage, low functionality of water sources and absence of water user committees. |", "metadata": {"page": 241, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS              | SUMMARY OF KEY FINDINGS \u2022 Construction works under UgIFT at Amuru Seed Secondary School and Otwee Health Centre II were behind schedule. \u2022 There was late disbursement of NUSAF3 project funds hence delayed project implementation. I also noted unacknowledged transfers to groups amounting to UGX.138million and lack of proper book keeping. \u2022 URF field inspection revealed poorly maintained roads with bushy road edges, silted culverts and failure to undertake gravel compaction. \u2022 YLP had low recovery with 86% outstanding funds of the expected UGX.0.920bn. I noted delayed transfer of funds to YLP groups and irregular transfer of funds to groups with no proper identity and business plans. \u2022 UWEP funds to the tune of UGX.11million were not transferred to 2 women groups.                                                                                                                                                                                                                                                                                                                                                                                                  |\n|---:|-----:|:-------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    5 | Kwania DLG Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX.2.038bn representing 9.3%. Further, the entity remained with unspent balance of UGX.2.664bn representing an absorption level of 87%. \u2022 Out of the 6 sampled outputs from undertaken projects (UgIFT, URF, YLP and UWEP programmes) i noted that 4 were fully implemented, 1 was partially implemented and 1 was not implemented at all. \u2022 Under UgIFT, I noted that Aduku Seed Secondary School had no land title and construction works were behind schedule with all structures at ring beam level. \u2022 URF field inspection revealed some poorly maintained and bushy roads while emergency works of UGX.21million on Wicere to Akali health centre II had not commenced. \u2022 YLP had low recovery of disbursed funds with 91% outstanding of the expected amount of UGX.23million and noted one group that was no longer operational. \u2022 UWEP had low recovery challenges with 29% outstanding of the expected UGX.17.9million. \u2022 Water for use and production program had nonfunctional water sources and accessibility was below the district target. \u2022 The district was understaffed at 54% of the approved staff structure of 237 positions. |\n|  1 |    6 | Kole DLG Opinion               | \u2022 Out of the 100% release of UGX.26.027bn, the entity remained with unspent balance of UGX.0.310Bn representing an absorption level of 98.8%. \u2022 UGX.0.294bn was paid from various accounts for activities not provided for in the budget.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |", "metadata": {"page": 241, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS Unqualified   | SUMMARY OF KEY FINDINGS \u2022 Under UgIFT, I noted several anomalies i.e. delays in completion of contracts, failure to enforce contracts management, advance payments without bank guarantee and unsupported payments without engineers\u2019 measurement sheets and certificates. \u2022 URF field inspections revealed that some road sections were poorly maintained with silted culverts and no headwalls, poor drainage, broken culverts and incomplete shoddy works. \u2022 NUSAF3 funds of UGX.0.922bn were not adequately budgeted for and project implementations contravened procurement guidelines while no proper books were maintained. Inspected construction works were poorly done and incomplete. \u2022 Under UWEP, the district did not make any disbursements to the 45 projects and groups failed to make repayments worth UGX.92M while no proper books of accounts were maintained. \u2022 YLP records were not availed for audit for period 2013-2018 hence could not confirm extent of repayment. \u2022 SAGE lacked a payroll update since its inception while beneficiaries don\u2019t access funds on time. I further observed inconsistencies in payments that led to over payments. \u2022 I noted non-functional wells while boreholes and valley dams were not properly maintained. \u2022 Some procurements were done contrary to the regulations by diverting from evaluation criteria and improper use of negotiations. \u2022 Local revenue collection of UGX.0.245 was not supported with an updated revenue register and unexplained variance of UGX.0.247bn was also noted.                                                                                                                                                                                                                                                                                                                       |\n|---:|-----:|:--------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    7 | Oyam DLG Opinion Unqualified    | \u2022 There was a shortfall in releases amounting to UGX.0.994Bn representing 2.5%. Further, the entity remained with unspent balance of UGX.0.857Bn representing an absorption level of 97.8%. \u2022 Payables of UGX.3.256bn comprising of creditors at UGX.1.118bn and pension liability of UGX.0.793bn remained outstanding at year end. \u2022 Staff advances worth UGX.32M had duplicated accountabilities and Staff advances worth UGX.27M remained unaccounted for. \u2022 A 4WD Ambulance procured at UGX.240M was not delivered. \u2022 UGX.25M in form of withholding tax was not deducted for remittance to URA \u2022 27% of DDEG funds were spent on purchase of 2 double cabin pickups above the approved rate of 15%. \u2022 I noted irregular cash payments worth UGX.114M out of which UGX.6.8M withholding tax was not deducted. \u2022 There was delayed construction works at Aribu HC II with works stalling at ring beam level under UgIFT. \u2022 NUSAF3 was affected by delayed fund disbursements and some projects were incomplete despite release of all the funds and no proper records were maintained on site. \u2022 URF field inspection revealed sections of some roads poorly maintained with potholes and bushy sides. In addition, I observed incomplete works on projects. \u2022 YLP had low recovery with 75% outstanding of the expected amount of UGX.0.542bn. I further noted that the district had not transferred UGX.3.4M to the National Revolving fund A/C in BOU. \u2022 UWEP had recovery challenges with 74% of funds disbursed outstanding out of the expected UGX.0.544bn. \u2022 I noted non-functional water points and lack of maintenance for the water facilities. \u2022 Some staff were in acting capacity in excess of 12 months without renewal of appointments. \u2022 The district did not have certificates of title for some of its land and noted grounded vehicles with no disposal plan. |\n|  1 |    8 | Lira DLG Opinion Unqualified    | \u2022 There was a shortfall in releases amounting to UGX. 1.1836Bn representing 3.1%. Further, the entity remained with unspent balance of UGX.1.709Bn representing an absorption level of 95.45%.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |", "metadata": {"page": 242, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS            | SUMMARY OF KEY FINDINGS \u2022 I noted mischarges of expenditure worth UGX.0.144bn. \u2022 Of the Key outputs implemented, I noted that some of the Districts key deliverables were not reported on in the statement of performance such as UgIFT, NUSAF3 project and URF out puts among others. \u2022 UGX.0.257bn were diverted and paid to consolidated fund as a refund for excess releases erroneously paid to the district in FY 2017/18. \u2022 Arrears of UGX.4.266bn for salary (UGX.0.265bn) and pension and gratuity (UGX.4bn) remained outstanding at year end. \u2022 The council utilised 47% of the total local revenue collections towards payment of allowances contrary to the legal provision of 20%. \u2022 Fuel deposits worth UGX.50M remained unaccounted for. \u2022 A number of district vehicles were grounded and unserviceable hence due for disposal \u2022 There was delayed implementation of UgIFT projects as construction works were still on foundation stage. \u2022 NUSAF3 had inadequate project implementation with 2 of the project vehicles in poor conditions and one vehicle grounded. \u2022 URF field inspection revealed poorly maintained road sections with culvert installation and incomplete works on projects. \u2022 YLP had low recovery of 23% of the expected amount of UGX.0.520bn. \u2022 UWEP had recovery challenges with 69% outstanding of the expected UGX.0.227bn and no records were held by the group members for the project being implemented. \u2022 The district had non-functional water points and water user committees. \u2022 There were irregularities in the use of force on account in remodeling and refurbishment of district cash office.   |\n|---:|-----:|:-----------------------------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    9 | Kitgum DLG Opinion Qualified | \u2022 UGX.315million in staff advances was unaccounted for. \u2022 There was a shortfall in releases amounting to UGX.2.854bn representing 9.2%. Further, the entity over spent by UGX.0.185Bn. \u2022 UGX.450million was mischarges of expenditure during the year. \u2022 Out of the 17 sampled outputs from the various departments (Health, Education, Water and works sectors) i noted that 11 were fully implemented, 4 were partially implemented and 2 were not implemented at all \u2022 I noted payment for activities worth UGX.202million that were not in the work plan. \u2022 There was irregular direct procurement of food items worth UGX.57million for nodding disease patients. \u2022 Under UgIFT projects, I noted Amida Seed Secondary School had no land title and construction works had not commenced. \u2022 NUSAF3 had late disbursement of funds while Internal Audit did not audit project accounts. \u2022 URF field inspection revealed that some roads were poorly maintained with over grown bushes and some works remained incomplete. \u2022 YLP had late disbursement of funds to groups while UGX.47million was not disbursed. I was not availed repayment schedules and bank statements for the district revolving fund account for funds disbursed in 2014-2018. \u2022 UGX.16million for UWEP funds was not disbursed and repayment schedules for FYs 2014-15 and 2017-18 were not availed. \u2022 Water for use and production project had non-functional water sources and accessibility was below the district target.                                                                                                                                                |\n|  1 |   10 | Apac DLG Opinion             | \u2022 There was lack of an explanation and approval from the Accountant general for an opening balance of UGX.1.724bn in the statement of changes in equity as a result of a prior year adjustment in receivables.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |", "metadata": {"page": 243, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS Qualified   | SUMMARY OF KEY FINDINGS \u2022 UgFIT programme funds amounting to UGX.389million were diverted to pay rolled over projects for FY 2017/18 and expenditure amounting to UGX.145million remained unaccounted for. \u2022 I noted mischarge of expenditure amounting to UGX.103million \u2022 There was a shortfall in releases amounting to UGX.1.696Bn representing 6%. Further, the entity remained with unspent balance of UGX.0.03bn representing an absorption level of 99.89%. \u2022 Of the Key outputs implemented I sampled UgIFT, URF, NUSAF 3 and Water works, and noted that out of the 12 projects, 7 were fully implemented while 5 were partially implemented. \u2022 UGX.2.990bn accumulated Payables remained outstanding at year end. \u2022 The district is understaffed at 18% of the approved staff structure of 1,477 positions. \u2022 UgFIT programme released UGX.530M in excess of the UGX.500M budget for upgrade of Olepek HC II to III out of which UGX.389M remained unaccounted for and the site had been abandoned without completion. \u2022 NUSAF3 released UGX.3.732bn in excess of the budget of UGX.3.4bn with no supplementary approvals and I observed delays in implementation of projects. \u2022 URF field inspection observed that some roads were poorly maintained with muddy sections. \u2022 YLP had low recovery rate with 91% outstanding of the expected amount of UGX.0.784bn between 2014 to 2017.   |\n|---:|-----:|:------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   11 | Apac MC Opinion Unqualified   | \u2022 UGX.196.8million was unaccounted for by year end. \u2022 There was a shortfall in releases amounting to UGX.1.75bn representing 12%. \u2022 Status review of implementation of planned outputs revealed that UgIFT, URF (Routine mechanized maintenance), NUSAF 3, YLP and UWEP were ongoing, 100%, 100%, 74.4% and 0% respectively. \u2022 Pension liability of UGX.33.8million was outstanding at year end. \u2022 Under UgIFT, the district made an over commitment of UGX.0.414bn in the contract for construction of Pokot Girls Seed Secondary School and the contractor did not execute a performance security while the school lacks a land title. \u2022 Under NUSAF-3, there was delayed disbursement of UGX.2.3Bn to the district and hence there were no funds transferred to the groups. \u2022 Under URF, field inspection revealed some impassable sections of the road. \u2022 Under YLP, I noted a recovery rate of only 32.6% of the funds disbursed in FY 2016/2017 and 2018/2019 and the District failed to transfer UGX.10.7M of the recovered funds to BOU. In addition, there was no repayment ledger.                                                                                                                                                                                                                                                                                                         |\n|  1 |   12 | Pader DLG Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX.2.851Bn representing 10.3%. Further, the entity remained with unspent balance of UGX.0.722Bn representing an absorption level of 97%. \u2022 Under UgIFT, construction of Ogom Seed Secondary School was not undertaken and works at Lapu HC II had stalled at beam level despite receipt of funds that were swept back at year end. \u2022 NUSAF3 experienced delayed implementation of two projects oit of the sampled five. \u2022 URF field inspection revealed pending works of swamp filling and culvert installations on Atanga- Bolo-Lagile road. \u2022 Under RTI, there were incomplete works on Ogonyo- Odum of swamp filling and culvert installations four months after project expected completion date. \u2022 YLP had low recovery with 93% of disbursed funds outstanding out of the expected collection of UGX.574M while group members did not maintain proper books of accounts. \u2022 Under UWEP, I noted that 79.6% of UGX.173M advanced remained unrecovered. \u2022 The district was affected by low functionality of water sources while safe water coverage for sub-counties of Awere, Laguti and Atanga was below the district average.                                                                                                                                                                                                                |", "metadata": {"page": 244, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN 13 | LOCAL GOVERNMENTS Nwoya DLG Opinion Unqualified   | SUMMARY OF KEY FINDINGS \u2022 There was a shortfall in releases amounting to UGX.0.067Bn representing 0.3%. Further, the entity remained with unspent balance of UGX.0.477Bn representing an absorption level of 97.69%. \u2022 Of the sampled key outputs implemented under 4 projects (UgIFT, URF, NUSAF3 and UWEP programme) i noted that 2 were fully implemented and 2 were partially implemented. \u2022 The District had court cases some dating as far back as 2016 and none were disposed in the year under review. \u2022 Local revenue collections amounting to UGX.21million was neither disclosed in Financial Statements nor banked to the General Fund Collection Account. \u2022 I noted delayed implementation of UgIFT projects at Lungulu Seed Secondary School and Kochi Lii Health Centre II. \u2022 NUSAF3 was affected by delayed fund disbursements and there was poor implementation of some projects while project assets were poorly managed. \u2022 YLP had low recovery of only 39% of the expected amount of UGX.0.460bn and the district had not transferred recovered funds amounting to UGX.99M to the National Revolving fund A/C in BOU. \u2022 UWEP had recovery challenges with 77% outstanding of the expected UGX.0.203bn. \u2022 I noted non-functional water sources and lack of maintenance due to non-active water source committees.   |\n|---:|--------:|:--------------------------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |      14 | Gulu MC Opinion Unqualified                       | \u2022 There was a shortfall in releases amounting to UGX.21.686bn representing 37.3%. Further, the entity remained with unspent balance of UGX.0.474bn representing an absorption level of 98.6%. \u2022 I noted mischarge of expenditure amounting to UGX.49million \u2022 Of the Key outputs implemented under the three projects (URF, YLP and UWEP), i noted that 1 was fully implemented while 2 were partially implemented. \u2022 Staff advances to the tune of UGX.6.9million were unaccounted for. \u2022 URF field inspection revealed that some roads were poorly maintained with potholes, had un finished drainage and were unmarked.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |\n|  1 |      15 | Gulu RRH Opinion Qualified                        | \u2022 Adjustments to the opening net worth in the statement of changes in equity worth UGX.31million, UGX.283million and UGX.84million relating to cash and cash equivalents, payables and receivables respectively were not supported with proper explanations and justification. \u2022 There was a shortfall in releases amounting to UGX.0.457bn representing 4.8%. Further, the entity remained with unspent balance of UGX.0.381bn representing an absorption level of 95.8%. \u2022 I noted mischarges of expenditure worth UGX.20million \u2022 UGX.624million gratuity arrears were outstanding at year end. \u2022 NTR of UGX.188million was irregularly utilised at source. \u2022 UGX.42million remained unaccounted for at year end. \u2022 The hospital is understaffed with 33% of the positions not filled out of 447 on the structure and 28 staff had overstayed on probation. \u2022 There was lack of a functional hospital board hence no meetings were held. \u2022 Challenges faced included drug stock outs for essential medicine experienced during the year, failure to maintain temperature records, inadequate air conditioning and non-functional incinerator. \u2022 There was delayed completion on construction of 2 storied 54 staff unit houses as construction works were still at wall plate.                                                      |\n|  2 |      16 | Kitgum MC                                         | \u2022 There was a shortfall in releases amounting to UGX.0.514Bn representing 6%. Further, the entity remained with unspent balance of UGX.1.527Bn representing an absorption level of 86.6%.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |", "metadata": {"page": 245, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS Opinion Unqualified   | SUMMARY OF KEY FINDINGS \u2022 I noted mischarge of expenditure amounting to UGX.173million \u2022 I noted that Council did not report on some of the key deliverables in the statement of performance. \u2022 There was delayed implementation of upgrading Pandwong HCII to HCIII with works at walling level and abandoned under UgIFT project. \u2022 UWEP had low recovery of disbursed funds with 61% of the expected amount of UGX.115M outstanding while some groups were nonexistent. \u2022 YLP had low recovery with 88.1% of the expected amount of UGX.0.253bn outstanding while some groups were nonexistent. \u2022 I noted excess disbursement of capitation Grants amounting to UGX.17million \u2022 I noted staffing gaps of 57.5% out of the approved staff structure of 167 positions.                                                                                                                                                                                                                                                                                                                             |\n|---:|-----:|:----------------------------------------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   17 | Omoro DLG Opinion Unqualified           | \u2022 There was a shortfall in releases amounting to UGX.1.974Bn representing 8%. Further, the entity remained with unspent balance of UGX.0.689Bn representing an absorption level of 89.5%. \u2022 I noted that the district did not fully disclose major programmes key outputs implemented in the statements of performance during the year. \u2022 UgIFT was affected by delayed implementation of projects while Lakwana Seed School lacked a land title. \u2022 NUSAF3 was affected by delayed fund disbursements, delayed project implementation and poor management of project assets. \u2022 URF field inspection revealed some road sections with uninstalled culverts, no headwalls and broken culverts. In addition, I observed incomplete works on projects. \u2022 YLP group members did not comply with repayment schedules and no proper books of accounts were maintained. \u2022 Of the 6 sub-counties, I noted that Bobi at 49.14% and Odek at 45.45% were below the sector target of 57.65% in implementing Water for production project.                                                                        |\n|  1 |   18 | Alebtong DLG Opinion Unqualified        | \u2022 There was a shortfall in releases amounting to UGX.0.370Bn representing 2%. Further, the entity remained with unspent balance of UGX.1.472Bn representing an absorption level of 94%. \u2022 Of the Key outputs implemented, I noted that out of 11 projects sampled, 8 were fully implemented, 1 was partially implemented while 2 were not implemented at all. \u2022 Staff advances worth UGX.56million remained unaccounted for. \u2022 Payments worth UGX.28million were not in the budget/work plan for the year. \u2022 I observed non functionality of Internal Audit as no audit reports were produced during the year under review. \u2022 NUSAF3 was affected by delayed fund disbursements. \u2022 Construction works were still ongoing on most of the inspected sites under the UgIFT project and Abia Seed Secondary School had untitled land. \u2022 On YLP, I noted that monitoring of activities of the youth groups and repayments was not done by the District and bank statements for the revolving fund account were not availed. \u2022 I was not availed with annual situation analysis report for water sources. |", "metadata": {"page": 246, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS Opinion Unqualified   | SUMMARY OF KEY FINDINGS \u2022 I noted mischarge of expenditure amounting to UGX.173million \u2022 I noted that Council did not report on some of the key deliverables in the statement of performance. \u2022 There was delayed implementation of upgrading Pandwong HCII to HCIII with works at walling level and abandoned under UgIFT project. \u2022 UWEP had low recovery of disbursed funds with 61% of the expected amount of UGX.115M outstanding while some groups were nonexistent. \u2022 YLP had low recovery with 88.1% of the expected amount of UGX.0.253bn outstanding while some groups were nonexistent. \u2022 I noted excess disbursement of capitation Grants amounting to UGX.17million \u2022 I noted staffing gaps of 57.5% out of the approved staff structure of 167 positions.   |\n|---:|-----:|:----------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   19 | Lira MC Opinion Qualified               | \u2022 There was an unauthorised (by Accountant General) write off of excess depreciation on machinery and equipment of UGX.0.296bn presented in the statement of changes in equity of the financial statements. \u2022 I noted mischarge of expenditure amounting to UGX.128million. \u2022 There was a shortfall in releases amounting to UGX.20.636bn representing 63%. Further, the entity overspent UGX.8.823bn with excess funds being USMID balances from the prior year. \u2022 I sampled key outputs under URF (roads maintained). Out of the 12 roads inspected, 11 were fully implemented and 1 was partially implemented.                                                                                                                                                         |", "metadata": {"page": 246, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | SN   | LOCAL GOVERNMENTS            | SUMMARY OF KEY FINDINGS \u2022 In statement of appropriation account (expenditure by nature) I noted an unapproved expenditure amounting to UGX.2.707bn. \u2022 Staff advances worth UGX.62million remained unaccounted for. \u2022 The municipality is understaffed by 47% out of the 260 approved positions. \u2022 During inspection of URF projects, I observed a section on Okot Ogong Road which was poorly drained due to absence of off shoots. \u2022 YLP had low recovery with 95% disbursed funds outstanding of the expected UGX.0.131bn. \u2022 I noted delayed implementation of activities on garbage management as per the Council\u2019s 5- year Development Plan.                                                                                                                                  |\n|---:|:-----|:-----------------------------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | 20.0 | Lira RRH Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX.0.665bn representing 7.5%. Further, the entity remained with unspent balance of UGX.0.05bn representing an absorption level of 99.4%. \u2022 I noted that the project for construction of 16-unit staff houses was behind schedule. \u2022 The hospital is understaffed by 32% out of the 428 approved positions on the staff structure. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include: No development of performance agreements/targets, no submission of performance appraisal reports, no completion of Quarterly Performance Reviews and no submission of progress report on performance improvement plans. |\n|  1 |      | HOIMA BRANCH                 |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |", "metadata": {"page": 247, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS               | SUMMARY OF KEY FINDINGS \u2022 In statement of appropriation account (expenditure by nature) I noted an unapproved expenditure amounting to UGX.2.707bn. \u2022 Staff advances worth UGX.62million remained unaccounted for. \u2022 The municipality is understaffed by 47% out of the 260 approved positions. \u2022 During inspection of URF projects, I observed a section on Okot Ogong Road which was poorly drained due to absence of off shoots. \u2022 YLP had low recovery with 95% disbursed funds outstanding of the expected UGX.0.131bn. \u2022 I noted delayed implementation of activities on garbage management as per the Council\u2019s 5- year Development Plan.                                                                                                           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 0 |    1 | Buliisa DLG Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX. 0.61Bn representing 3.9% of the budget. Further, the entity remained with unspent balance of UGX. 1.09Bn representing an absorption level of 93%. \u2022 Most of the districts key activities were partially implemented. \u2022 I noted that Kirama Vocational Institute was none functional as at October 2019 receipt of UGX 163,386,515 from Uganda Wildlife Authority in 2014/15. \u2022 Out of the 140 approved staff positions; only 54 (39%) posts were filled, leaving 86 (61%) positions vacant. \u2022 Under UgFIT UGX 0.62Bn representing 51% remained unutilised under the upgrade of health centres and works had halted. No contract was awarded and no work was done at the construction of the seed school despite receiving 100% of the funds. \u2022 Under NUSAF 3 I observed that there were no District Technical Planning Committee (DTPC) and District Executive Committee (DEC) meeting minutes approving the 56 district sub projects groups submitted to OPM for funding. Inspection revealed that there were challenges in the implementation of the projects. I also noted that the Community Water Shed community did not maintain proper records. \u2022 Under URF, I noted that under mechanized maintenance, the district implemented 22.7km more than planned leading to an over expenditure. Field inspection revealed that there was poor side drainage, washed away culverts, severe potholes, and narrow roads on a number of roads inspected. \u2022 Under YLP, I noted that for the financial year 2014/2015 and 2015/2016 the district had recovered only UGX.85,104,700 out of the expected total amount due of UGX 339,046,000 leaving a balance of UGX.266,638,365. \u2022 Under UWEP, I noted that from the financial year 2015/2016 to date, the district had recovered only UGX 45,499,000 (12%) out of the expected total amount due (Interest Exclusive) of UGX 328,000,000, leaving an outstanding balance of UGX 328,000,000 (Interest Inclusive). Physical inspection revealed that there was diversion of funds, poor record keeping. \u2022 Under water for use and production UGX 382,819,836 was received for service delivery leading to a shortfall of UGX. 127,504,164 which management attributed to budget cuts. \u2022 Under capitation grant, I noted that the sampled school received grants from government but never prepared financial statements. |", "metadata": {"page": 247, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN 2 | LOCAL GOVERNMENTS Kagadi DLG Opinion Unqualified   | SUMMARY OF KEY FINDINGS \u2022 There was a shortfall in releases amounting to UGX. 1.54Bn representing 5.12% under release. Further, the entity remained with unspent balance of UGX. 2.907Bn representing an absorption level of 89.7%. \u2022 I noted that while some of the district\u2019s key programmes were fully implemented, others were not fully implemented \u2022 I noted that domestic arrears to a tune of UGX.18,026,430 was paid out without evidence of Council approval \u2022 Under URF, for routine manual maintenance i noted that road gangs did not work during quarter 4 but were paid UGX. 46,542,000. I also noted excess expenditure of UGX 30,932,000 as a result of routine mechanical maintenance of 4km over and above the budgeted for amount. \u2022 Under YLP, I noted that there was no evidence of training of the group before project implementation and there were no basic financial management records. Additionally, one of the sampled group\u2019s location could not be traced. \u2022 Under UWEP, I noted that one of the sampled groups did not maintain basic financial management information and lacked a signpost clearly identifying them. \u2022 I noted that Micro procurements worth UGX 10,994,000 of various items were not reported to the Contract Committee contrary to the regulation \u2022 The cumulative water situation analysis revealed that on average 30.31% of the water facilities were non-functional. \u2022 I noted that spares supplied were not recorded in the stores ledgers and no requisition / issue vouchers were prepared by the user department to confirm authorization contrary to stores regulations \u2022 I noted the district had staffing gaps of 46% of the approved structure.   |\n|---:|-------:|:---------------------------------------------------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |      3 | Kiryandongo DLG Opinion Unqualified                | \u2022 There was a shortfall in releases amounting to UGX. 0.63Bn representing 1.95% of the budget. Further, the entity remained with unspent balance of UGX. 1.108Bn representing an absorption level of 97%. \u2022 It was observed that some of the planned outputs were not achieved. \u2022 Under UgIFT education component I noted that there was no activity implemented during the year following an application for administrative review \u2022 Under NUSAF-3 I noted late release of funds to the district and delays by the district to disburse the funds to sub-projects by an average of 71days from the time of receipt of funds. Inspection revealed that the sampled roads were not gravelled, and there were no sign posts. \u2022 Under URF I noted incomplete road works on the sampled road. \u2022 Under YLP I noted that from the financial year 2014/2015 to date, the district had recovered only UGX.136,481,800 out of the expected total amount due (Interest Exclusive) of UGX.517,672,726, leaving an outstanding balance of UGX.376,717,872 (Interest Inclusive). Additionally, the District had not transferred funds amounting to UGX.50,942,679 to the National Revolving Fund Account in BoU by 30th June 2019. Inspections revealed that the projects lacked signposts and basic financial management records. \u2022 Under capitation grant, I noted that the sampled schools did not prepare financial statements for the grants received totalling to UGX.63,678,150 \u2022 Under water for use and consumption I noted that two out of the four contracted bore holes were successfully installed representing 50% performance.                                                                                   |\n|  1 |      4 | Hoima DLG Opinion Unqualified                      | \u2022 There was a shortfall in releases amounting to UGX. 3.68 Bn representing 14%. Further, the entity remained with unspent balance of UGX. 2.083 representing absorption level of 90.8 %. \u2022 Out of a sample of planned 11 key outputs including UgIFT, URF, Water, Education, Human resource, YLP and UWEP programme, the findings indicate that out of the 11 projects, 6 were fully achieved while 3 partially implemented and 2 not implemented                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |", "metadata": {"page": 248, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS              | SUMMARY OF KEY FINDINGS \u2022 Under UgIFT, UGX.304,827,034 representing 39% was unutilised in the construction of a seed school. Inspection revealed that the contractor had not constructed hoarding, installed a signpost or done engraving. \u2022 Under URF, I noted that under routine manual maintenance, 99 Km road network at an estimated cost of UGX.13,891,000 was not achieved. Inspections revealed that the road was in a poor condition with over grown vegetation and potholes. Under routine mechanised maintenance, I noted an excess performance of 42 Km at UGX.77,230,000 and inspection revealed that drainage works had been damaged by the road. \u2022 Under YLP, I noted that for the financial years 2014/2015 and 2015/16 to date, the district had recovered only UGX.98,471,661 out of the expected total amount due (Interest Exclusive) of UGX.370,077,000, leaving an outstanding balance of UGX.271,605,339 (Interest Inclusive). Field inspections revealed that the projects lacked sign posts casting doubt on the projects existence and lacked basic financial management records relating to community procurement procedures, income and expenditure records. \u2022 Under capitation grant, I noted that the sampled school did not prepare financial statements for the grants received totaling to UGX.13,005,260. Additionally, a shortfall of UGX 3,274,740 was realized due to releases that are not dependent on verified enrolment. \u2022 I noted that DRDIP procurements amounting to UGX.1,601,970,699 were not reported in the quarterly reports submitted to the Authority.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |\n|---:|-----:|:-------------------------------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    5 | Masindi MC Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX. 1.34Bn representing 12% under release. Further, the entity remained with unspent balance of UGX. 0.012Bn representing an absorption level of 99.9%. \u2022 I noted that some of council\u2019s key deliverables were not fully implemented during the year under review \u2022 A total of UGX.69,490,402 paid to various officers for implementation of activities remained unaccounted for while salary arrears worth UGX 51,664,937 were paid for without supporting documents. \u2022 Under UgIFT inspections revealed that works were incomplete at the health centre while funds meant for the construction of a seed secondary school were diverted to the construction of a staff house and 2 stance VIP latrine \u2022 Under URF, Inspections revealed poor side drainage, lack of sign posts and gullies on sampled roads. I also noted that no tarmac was done on some roads under mechanised maintenance. \u2022 Under YLP, I noted that from the financial year 2013/2014 to FY 2015/2016, the Municipality disbursed UGX.145,447,318 to YLGs out of which UGX.60,323,900 only had been recovered leaving an outstanding balance of UGX.85,123,418 (Interest Inclusive). Additionally, by 30th June, 2019, the Municipality had not transferred funds amounting to UGX 15,087,595 to the National Revolving Fund Account in BoU. Inspections revealed that some groups had disintegrated and delayed re-payment by the groups. \u2022 Under UWEP, I noted that from the financial year 2016/2017 to 2017/18, the Council had recovered only UGX 43,103,300 (31%) out of the expected total amount due of UGX. 99,407,340 (Interest Inclusive). In addition, I noted that by 30th June, 2019, the Municipality had not transferred funds amounting to UGX 28,666,800 to the National Revolving Fund Account in BoU. \u2022 I noted an overpayment of salary and pension to the tune of UGX 43,499,760 and UGX 27,567,245 respectively. \u2022 Under capitation grant, I noted under funding compared to the enrolment. I also noted that detailed budgets for capitation grant and financial statements are not prepared as required. |", "metadata": {"page": 249, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS                | SUMMARY OF KEY FINDINGS \u2022 Under UgIFT, UGX.304,827,034 representing 39% was unutilised in the construction of a seed school. Inspection revealed that the contractor had not constructed hoarding, installed a signpost or done engraving. \u2022 Under URF, I noted that under routine manual maintenance, 99 Km road network at an estimated cost of UGX.13,891,000 was not achieved. Inspections revealed that the road was in a poor condition with over grown vegetation and potholes. Under routine mechanised maintenance, I noted an excess performance of 42 Km at UGX.77,230,000 and inspection revealed that drainage works had been damaged by the road. \u2022 Under YLP, I noted that for the financial years 2014/2015 and 2015/16 to date, the district had recovered only UGX.98,471,661 out of the expected total amount due (Interest Exclusive) of UGX.370,077,000, leaving an outstanding balance of UGX.271,605,339 (Interest Inclusive). Field inspections revealed that the projects lacked sign posts casting doubt on the projects existence and lacked basic financial management records relating to community procurement procedures, income and expenditure records. \u2022 Under capitation grant, I noted that the sampled school did not prepare financial statements for the grants received totaling to UGX.13,005,260. Additionally, a shortfall of UGX 3,274,740 was realized due to releases that are not dependent on verified enrolment. \u2022 I noted that DRDIP procurements amounting to UGX.1,601,970,699 were not reported in the quarterly reports submitted to the Authority.   |\n|---:|-----:|:---------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    6 | Kakumiro DLG Opinion Unqualified | \u2022 The entity remained with unspent balance of UGX. 0.391bn representing an absorption level of 97.8%. \u2022 I noted that UGX.11,202,000 was paid to settle domestic arrears which were not provided for in the approved budget for the year under review. \u2022 I noted issues in the implementation of the UGIFT health component. These included incomplete works on the maternity wards and medical waste pit, no provision for 4 stance VIP latrine and                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |", "metadata": {"page": 249, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS                  | SUMMARY OF KEY FINDINGS shower, and no provision of placenta pits. Under the education component, I noted incomplete works on all structures. \u2022 Under URF routine mechanised maintenance, I noted that poor state of the road with poor drainage which created gullies and overgrown vegetation making the road impassable. \u2022 Under capitation grant, I noted that the sampled school did not prepare financial statements for the year under review. \u2022 Under YLP, I noted that whereas groups were funded UGX.325,213,000 in FY 2016/17 and FY 2017/18 , only UGX.92,987,500 (28.6%) had been repaid by end of FY 2018/2019 leaving a balance of UGX.232,243,500 (71.4%) outstanding, while the district had not transferred UGX 14,282,160 to the National Revolving Fund Collection Account by the end of the financial year. Out of the two projects inspected, I noted that there were no book keeping records, no sign post, for ease of location of the projects. \u2022 Under UWEP I observed that out of UGX. 220,104,402(includes the 5% surcharge) disbursed to the women groups in financial years 2016/2017 and 2017/2018, only UGX. 86,318,700 (39.2%) was recovered by the close of financial year 2018/2019 leaving a balance of UGX. 133,785,702 (60.8%) outstanding. Inspection revealed that some had no records and there were no sign posts. \u2022 Under water for use and consumption, I noted a number of cases where the water facilities inspected were Non-functional.   |\n|---:|-----:|:-----------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    7 | Kyankwanzi DLG Opinion Unqualified | \u2022 The entity remained with unspent balance of UGX. 1.025 representing an absorption level of 95%. \u2022 Under UgIFT I noted incomplete works on the construction of a seed school at Banamywa Sub County while the site for construction of MuJunza health centre appeared abandoned. There were also delays in the progress of these projects. \u2022 Under URF I noted that section that had been rehabilitated had developed potholes while others lacked gravel. \u2022 Under YLP, I noted that the district had recovered only UGX UGX.132,943,350 (33%) of the total funds amounting to UGX UGX.400,583,000 that had been disbursed from the financial year 2013/2014 to 2015/16. Inspections revealed delays in the disbursement of funds and the groups lacked basic financial management records. \u2022 Under UWEP I noted that the entity did not realise any funding and consequently 34 women groups did not receive funding. \u2022 Under the capitation grant, I noted that the sampled school did not prepare financial reports for the grants received totalling to UGX.7,589,262. Additionally, the school was underfunded by UGX.1,740,738.                                                                                                                                                                                                                                                                                                                                                    |\n|  1 |    8 | Kibaale DLG Opinion Unqualified    | \u2022 There was a shortfall in releases amounting to UGX. 4.39Bn representing 20.7% under release. Further, the entity remained with unspent balance of UGX. 0.066Bn representing an absorption level of 99.6%. \u2022 I noted that the activities under UgFIT were partially implemented. \u2022 Under UgIFT Inspections revealed that there were incomplete works \u2022 Under URF Inspections revealed that there was no provision for drainage channels, culverts and gullies and overgrown vegetation \u2022 Under Capitation grant, I noted that sampled school did not prepare financial statements for the year under review. \u2022 Under YLP I noted that for the financial year 2014/2015 and 2015/2016, the district had recovered UGX.102,084,400 out of the expected total amount due (Interest Exclusive) of UGX.222,236,500, leaving an outstanding balance of UGX.128,021,600. \u2022 Under UWEP, UGX. 114,242,418 disbursed to the women groups in financial years 2015/2016 and 2016/2017, only 62.7% was recovered by the close of financial year 2018/2019.                                                                                                                                                                                                                                                                                                                                                                                                                                            |", "metadata": {"page": 250, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN 9 | LOCAL GOVERNMENTS Kiboga DLG Opinion Unqualified   | SUMMARY OF KEY FINDINGS \u2022 There was a shortfall in releases amounting to UGX. 0.13Bn. Further, the entity remained with unspent balance of UGX. 1.282Bn representing an absorption level of 94%. \u2022 Under UgIFT, I noted that the district did not participate in stages of procurement of some contractors since this was done MoH. There was also no evidence of monitoring of progress of works by the Ministry of health or education. An inspection of the site for upgrading Bulaga health centre revealed that the site had been abandoned which resulted in delayed completion of works. I also noted a delay in the construction of Katoma seed school. \u2022 Under URF Inspection on selected roads revealed that there was poor contract management characterised by absence of headwalls, culverts, unprotected culverts, gullies and over grown bushes. \u2022 I noted some procurements worth UGX. 37,810,600 where the user departments specified the required brands on the procurement requisition form and the tender document contrary to PPDA regulations \u2022 Under YLP, I noted that whereas the groups which were funded in 2016/2017 FY were expected to have repaid a total amount of UGX. 171,300,000 (Interest exclusive) by close of the financial year 2018/2019, only UGX. 8,795,000 (5%) was repaid leaving a balance of UGX.162, 505,000 (95%) outstanding. Inspection revealed that a number of project lacked a signposts, and basic financial records \u2022 Under UWEP, I noted that there were no copies of receipts or BOU acknowledgements and Bank statements to support a total of UGX. 50,540,500 purportedly recovered from the women groups since 2016/17 financial year. \u2022 Under capitation grant, two sampled schools did not prepare financial statements for the grants received totalling to UGX. 10,654,684 as required. Inspections revealed that the school had insufficient facilities. \u2022 Under water for use and consumption, I noted that on average 35% of the water facilities were non-functional based on water situation analysis. \u2022 I noted that the water pump under Kambugu solar powered piped water system was installed in a road reserve, in addition to absence of a defined demarcated path to the tank \u2022 I noted a number of weaknesses in the implementation staff performance management initiatives which ranged from failure to submit performance agreement reports in time, absence of quarterly performance reviews, failure to develop performance improvement plans.   |\n|---:|-------:|:---------------------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |     10 | Hoima RRH Opinion Qualified                        | \u2022 I noted that a negative adjustment of UGX 79,840,152 was made to the opening balances of 2018/2019 in the reconciliation of movement of cash on page 11, as well as an asset write off in the statement of financial position which was not supported. \u2022 There was a shortfall in releases amounting to UGX. 0.37Bn representing 3.95% under release. Further, the entity remained with unspent balance of UGX. 1.032Bn representing an absorption level of 89%. \u2022 Whereas some planned activities were fully completed, I noted some key outputs which were not fully achieved. \u2022 I noted that the entity received off budget financing worth UGX.671,005,085 which was not recognised as revenue for the year under review. \u2022 I noted that domestic arrears worth UGX 85,501,167 were rejected due to lack of supporting documents. \u2022 I noted that under budgeting for domestic arrears to a tune of UGX 195,080,167 \u2022 The hospital has an approved staff structure of 421 staff but only 338 are filled leaving a staffing gap of 83 positions (20%). \u2022 I noted that a consultant was appointed by the contracts committee after the date of contract award. \u2022 I noted that the hospital did not appoint contract managers for all the contracts awarded during the year. There were also a number of missing procurement documents on the various files.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |", "metadata": {"page": 251, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS               | SUMMARY OF KEY FINDINGS \u2022 I noted that there was a delay in the contract for the construction of the perimeter fence of the hospital.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |\n|---:|-----:|:--------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   11 | Masindi DLG Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX. 2.51Bn representing 8.9% under release. Further, the entity remained with unspent balance of UGX 0.107representing an absorption level of 99.6%. \u2022 I noted that some of the District\u2019s key outputs were not fully implemented. \u2022 Under NUSAF 3 I noted that the project was not audited by Internal Audit during the year. I also noted that the District didn\u2019t maintain an excel-based Project Tracker to capture and track project transactions \u2022 Under URF, I noted that there was an excess expenditure under mechanised maintenance. Inspections on sampled roads revealed that only 17km out of the planned 24 km were maintained, \u2022 Under YLP I noted that from for the financial year 2014/2015 to 2015/2016, the District had recovered only UGX.189,212,100 out of the expected total amount due. \u2022 Under capitation grant, based on the enrolment, the sampled school received only UGX. 16,401,455, during the year instead of UGX 20,880,000 leading to a shortfall of UGX. 4,478,545. These schools did not prepare financial statements as required. |\n|  1 |   12 | Kikuube DLG Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX. 0.39Bn representing 1.97% under release. Further, the entity remained with unspent balance of UGX. 2.987Bn representing an absorption level of 85%. \u2022 I noted that out of the 13 projects inspected, eight (8) were fully achieved, while five (5) were partially implemented. \u2022 I noted that there was a no evidence of council approval of a revision on the budget. \u2022 Under UgIFT Inspections revealed that the works were not complete on some of the projects undertaken. \u2022 Under YLP I noted that the sampled groups lacked signposts and basic financial management records. The groups also did not have copies of the financing agreement to guide them on repayment. \u2022 Under capitation grant I noted that the sampled school did not prepare financial statements for the grants received totalling to UGX.15, 068,001. I also noted a funding shortfall of UGX 8,001,259 based on the current enrolment. \u2022 I noted that the procurement process for contracts worth UGX.660,733,841 were not undertaken in strict compliance with the PPDA laws.         |", "metadata": {"page": 252, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS            | SUMMARY OF KEY FINDINGS \u2022 I noted that there was a delay in the contract for the construction of the perimeter fence of the hospital.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |\n|---:|-----:|:-----------------------------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   13 | Hoima MC Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX. 0.52Bn representing 2.27% under lease. Further, the entity overspent by UGX.10.317Bn representing an absorption level of 146%. \u2022 I noted that out of the planned 10 projects, 6 were fully implemented, 3 were partially implemented and 1 not implemented. \u2022 Under UgIFT, I noted that the Municipality failed to spend UGX.283,840,290 and this was returned to the UCF. Inspections revealed that the project implementation was not only behind schedule but lacked signposts, and works were incomplete. \u2022 Under URF, I noted through inspections that sections of some roads were, impassable and some works were not yet complete. \u2022 Under YLP, I noted that whereas the groups funded in 2016/2017 FY were expected to have repaid a total of UGX. 113,087,612 (Interest exclusive) by close of the financial year 2018/2019, only UGX. 40,553,000 (36%) was repaid leaving a balance of UGX. 76,161,343 (64%) outstanding. Inspection also revealed that the sampled groups did not maintain basic financial management records, no register of assets and one group had changed business from what it had originally applied for. \u2022 Under UWEP, I noted the municipality neither maintained copies of receipts nor BOU acknowledgements and Bank statements to reconcile with a total of UGX. 1,000,000 purportedly recovered from the women groups since 2016/17 financial year. Inspections revealed that there |", "metadata": {"page": 252, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | SN   | LOCAL GOVERNMENTS              | SUMMARY OF KEY FINDINGS was no signpost for the groups and no evidence was availed for remittance of collections to the revolving fund account. \u2022 Under capitation grant, I noted that the two schools sampled did not prepare financial statements for the grants received totalling to UGX.20,902,548 \u2022 I noted that procurements worth UGX. 95,549,911 were awarded to non-compliant firms contrary to the PPDA regulatory framework.                                                                                                                                                                                                                                                                                                                                                           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 0 |      | JINJA BRANCH                   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |\n|  1 | 1.0  | Bugiri DLG Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX.2.08bn representing 6%, further analysis revealed that UGX.0.255bn remained unspent by the entity representing an absorption level of 99%. \u2022 Out of the 9 District\u2019s major outputs, 8 (89%) were implemented and 1 (11%) output was partially implemented. \u2022 UGX. 0.045bn was claimed to have been stolen from an Accounts Assistant/Cahier. \u2022 I noted eight (8) pending court cases against the District being handled by the solicitor general based in Jinja. \u2022 Under URF, the District unrealistically budgeted for undertaking works on 72km of roads using UGX.0.655bn instead of UGX.1.944bn as per the URF guidelines. Consequently, I noted that only 15km out of 24km of Naluwerere-Muwayo road was shaped and only 1 culvert had been installed instead of the 9. Further, only swamp filling had been done for a distance of 0.5km out of the planned 6.2km Bufunda-Kayago. \u2022 Under UgIFT, I noted delayed execution on Iwemba Seed Secondary School construction works despite receipt of UGX 1.1bn during the F/Y 2018/19 for the programme. \u2022 Under YLP, I noted a recovery rate of only 21% of the funds disbursed in FY 2013/2014 to 2017/2018. Besides one youth groups received project funds which were shared amongst group members and another group of 12 members had remained with only seven active members without any financial records in place. \u2022 Under UWEP fund, I noted that from the financial year 2016/2017 to date, the district had not recovered a balance of UGX. 0.63bn (64%) out of UGX 0.098bn due for recovery. |", "metadata": {"page": 253, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS             | SUMMARY OF KEY FINDINGS was no signpost for the groups and no evidence was availed for remittance of collections to the revolving fund account. \u2022 Under capitation grant, I noted that the two schools sampled did not prepare financial statements for the grants received totalling to UGX.20,902,548 \u2022 I noted that procurements worth UGX. 95,549,911 were awarded to non-compliant firms contrary to the PPDA regulatory framework.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |\n|---:|-----:|:------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    2 | Jinja RRH Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX. 0.255bn representing 2% of budgeted revenue. Further analysis revealed that UGX.1.324bn remained unspent representing 89% absorption rate. \u2022 Funds to the tune of UGX.0.299bn were diverted from the activities on which they were budgeted and spent on other activities without obtaining the necessary approvals. \u2022 UGX. 0.134bn local revenue funds were spent at source without approval after withdrawal from the Collection Account. \u2022 The entity failed to remit local service tax amounting to UGX.19,629,630. Analysis revealed that these funds were spent and not accounted for. \u2022 The Hospital lacked land titles for the land it occupies on Nile Avenue, Nalufenya Road Gabula Land and Nile Garden. \u2022 Out of 421 approved positions on the staff structure, 69 (16%) posts were vacant and these included key positions of senior consultant surgery; consultant pathology, consultant physician, consultant psychiatry, consultant anaesthesiologist, public clinical officer, laboratory technologist, senior principal nursing officer, and dental technologist. \u2022 The entity failed to remit tax in form of PAYE deducted from staff amounting to UGX. 20,446,280. \u2022 I noted that the entity undertook unplanned procurements contracts worth UGX.0.115bn which were not in the consolidated annual procurement work plan. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements, no quarterly reviews undertaken, failure to fill annual performance plans, lack of mechanism to monitor staff attendance and failure to undertake administrative investigations. |", "metadata": {"page": 253, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN 3 | LOCAL GOVERNMENTS Bugiri MC Opinion Unqualified   | SUMMARY OF KEY FINDINGS \u2022 There was a shortfall in releases amounting to UGX. 0.435bn representing 8%. Further analysis revealed that UGX. 0.073bn remained unspent by the entity representing an absorption level of 99%. \u2022 The Municipal Council has accumulated payables amounting to UGX. 0.686bn. \u2022 Under UgIFT implementation; Council partially implemented the upgrade of Bugiri Town Council Health Centre II to HC III due to un-utilised funds worth UGX.68,470,000. \u2022 Under the implementation of URF; I noted challenges of high volume of water coupled with poor garbage disposal leading to silting of drainage channels, inadequate funds, Staffing constraints in the department leading and roads slipping out of maintenance realm thus need for rehabilitation. \u2022 Under YLP implementation; I noted that from the financial year 2016/2017 to date, Council had recovered only UGX.0.149bn leaving an unrecovered amount of UGX. 0.110bn representing (74.2%). \u2022 Under UWEP; I noted that from the financial year 2016/2017 to date, the Municipal Council had recovered UGX39,863,100 (52.5%) out of the expected total amount due of UGX. 75,968,667 leaving an unrecovered balance amount of UGX 36,105,567 (47.5%).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 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 0 |      4 | Kamuli DLG Opinion Unqualified                    | \u2022 There was a shortfall in releases amounting to UGX. 3.648bn representing (0.9%). \u2022 Out of the 15 major District\u2019s outputs, 12 outputs representing 80% were fully implemented, 2 outputs representing 7% were partially implemented and one output representing 3% was not implemented. \u2022 Accumulated verified payables of UGX. 1.514bn remained outstanding at year end. \u2022 Out of 4,147 approved staff positions in the structure, 1,038 (25%) posts were vacant and the District Engineer had been holding the position on assignment of duty for 10 years. \u2022 I noted that the terms of the four members of the LGPAC had expired on 8th September, 2018 and no replacement had been made 14 months after the expiry. \u2022 The District had a shortage of 144kms worked on from the planned 645km of roads in financial 2017/2018 in the different categories at a cost of UGX. 0.906 leading to an under performance of 22%. \u2022 I noted over payment of UGX 1,078,406 in salaries. \u2022 Under UgIFT, The District received UGX. 1.601bn but only utilised 42% for the construction of Kitayunjwa Seed School and Kagumba Health centre. \u2022 Under URF, I noted that the roads committee only sat twice in the year under review out of the required 4 sittings in a year. \u2022 Under YLP, the district failed to recover an outstanding balance of UGX. 0.726bn and out of the 188 groups that were funded, 22 (12%) groups that had received UGX.0.129bn over the years, had collapsed. \u2022 Under UWEP, the District failed to recover UGX. 37,266,400 (62%) of the amounts due. \u2022 Under the Implementation of Water for Production and Use, I noted that 2 (20%) of the valley dams were non-functional. I further noted that although most of the valley tanks were functional, they were heavily silted, bushy, had either dilapidated or had no water troughs and other accessories. \u2022 Under UPE Capitation Grant, I noted that UGX 1.004bn was required for 100,455 pupils at a rate of UGX 10,000 per pupil, however, only UGX. 0.802bn was budgeted and disbursed resulting in a variance of UGX. 0.202bn. \u2022 I noted Shortage of Medical equipment at Kamuli Hospital. |\n|  1 |      5 | Iganga DLG Opinion Unqualified                    | \u2022 There was a shortfall in releases amounting to UGX.0.259bn representing (7%), Further analysis revealed that UGX.1.674bn remained unspent by the entity representing an absorption level of 95%.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |", "metadata": {"page": 254, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS             | SUMMARY OF KEY FINDINGS \u2022 The District fully implemented all planned outputs save for the renovation of adult learning centre. Out of the 6 learning centres planned, only one was renovated and one partial construction. \u2022 I noted that out of 6 sampled recommendations on District projects by the monitoring and supervision teams, 3 (50%) recommendations aimed at achieving the planned outputs were not implemented, 2 (33%) were partially implemented and only one was fully implemented. \u2022 Accumulated receivables to a tune of UGX.1.82bn were not collected at year end. \u2022 The entity has five (5) pending and on-going court cases with contingent awards against it totalling to a tune of UGX 3.832bn. \u2022 Out of the 2,357 approved staff structure, 243 (10%) posts were vacant and officers in key positions including that of District Engineer were all in acting positions. \u2022 The entity did not dispose of assets including old pick-ups, motor cycles among others as per the Board of Survey recommendation of 2017. \u2022 I noted that out of 1,525 teachers in the 99 primary schools, only 154 (10%) were accommodated at the schools leaving 1,371 (90%) teachers without accommodation. \u2022 I noted lack of wards in all 5 health-centre III\u2019s sampled. I also noted that out of the 511 staff in the various Health Centres across the district only 15% staff members were accommodated leaving 85% staff without accommodation. \u2022 Under the UgIFT implementation, I noted delayed construction of Nawanyingi Seed Secondary which was still at the foundation level despite receipt of UGX. 0.535bn during the year for the construction. \u2022 Under YLP implementation, I noted low recovery of funds at 19% with an outstanding balance of UGX. 223,204,300. \u2022 Under UWEP implementation, I noted low recovery rate of 9% funds disbursed out of the expected UGX. 0.237bn. \u2022 Under Implementation of Water for Production and Use, I noted that 22 (3%) out of 763 waters sources were not functional due to lack of proper maintenance.   |\n|---:|-----:|:------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    6 | Jinja DLG Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX.0.303bn representing 0.7%. Further analysis revealed that UGX.2.427bn remained unspent by the entity representing an absorption level of 94.4 %. \u2022 Out of the 9 major District\u2019s outputs, 7 outputs representing 78% were fully implemented and 2 outputs representing 22% outputs were partially implemented. \u2022 Accumulated verified payables amounting to UGX.1.140bn remained unsettled at year end. \u2022 Out of 2,599 posts in staff structure, 299(12%) posts were vacant and officers in key positions including that of District Engineer were all in acting positions. \u2022 I noted unrealistic budgeting to undertake periodic maintenance of six (06) roads measuring 30.6 km at UGX. 0.135bn instead of UGX. 0.826bn. I also noted late release of 1st quarter funds in the month of September resulting to delayed implementation. \u2022 Under UgIFT, there was delayed procurement of the contractor for the construction of the School leading to delays in start of works for 1 month and failure to absorb all available funds worth UGX. 0.800bn. \u2022 Under the YLP, the District failed to recover funds amounting to UGX. 0.968bn representing (84%) of amount due. Further, two sampled groups of Butiki Matala piggery and Kagoma central piggery were no longer existent. \u2022 Under UWEP, the District failed to recover funds amounting to UGX. 0.174bn representing (63%). \u2022 Under water for production and use, the entity planned to construct 12 boreholes but only managed to construct 10.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |", "metadata": {"page": 255, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN 7 | LOCAL GOVERNMENTS Mayuge DLG Opinion Unqualified   | SUMMARY OF KEY FINDINGS \u2022 There was a shortfall in releases amounting to UGX.2.664bn representing 0.7%, Further analysis revealed that UGX.2.002bn remained unspent by the entity representing an absorption level of 94%. \u2022 I noted that out of the 7 major District outputs, 5 outputs representing 71% were implemented and 2 outputs representing 29% were partially implemented. \u2022 Accumulated payables amounting to UGX. 1.088bn remained outstanding at year end. \u2022 out of 473 positions in the staff structure, 88 positions were vacant and these included key positions like Principal Human resource, Principal Finance Officer, Senior Planner, Civil Engineering (Water), and primary Head teachers. \u2022 Under UgIFT, there was delayed implementation for upgrading of Jagusi and Busaala Health Centre II\u2019s and construction of Mpungwe seed school due to underutilization of funds received \u2022 Under URF, there was delayed release of funds with warrants always coming in the second month of every quarter and the District lacked the vital equipment like excavator, low bed, bull dozer and back hoe. \u2022 Under YLP, the entity failed to recover funds to a tune of UGX.0.9bn representing 75% of advanced funds. Out of 236 groups funded, 68 groups that had received UGX 0.528bn over the years had collapsed. \u2022 Under UWEP, 11 approved groups were not funded in FY 2018/19 due to shortfall in funding.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |\n|---:|-------:|:---------------------------------------------------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |      8 | Bugweri DLG Opinion Unqualified                    | \u2022 There was a shortfall in releases amounting to UGX.0.589bn representing 3%, Further analysis revealed that UGX.2.159bn remained unspent by the entity representing an absorption level of 86%. \u2022 I noted that out of the 11 major District outputs, 8 (62%) were fully implemented and 3 (38%) outputs were partially implemented. \u2022 The entity has accumulated payables to a tune of UGX.1.133bn. \u2022 Under UgIFT, there was delayed execution for the construction of Naigomba Seed Secondary School and the upgrade of Nawangisa Health Centre II to a Health Centre III due to failure to utilise available funds. \u2022 Under the URF, there were shoddy works i.e. lack of water galleys, no offshoots, over grown grass and developed water gulley on road sections. I also noted that the district road committee only met twice out of the required 4 sittings in a year and entity lacks proper road equipment. \u2022 Under YLP the entity failed to recover funds amounting to UGX.0.190bn representing 74% of total funds due for recovery. \u2022 Under UWEP, the entity has a low recovery rate of 5% out of the expected total amount due of UGX. 46,907,000. \u2022 Under Implementation of Water for Production and Use, 30 water sources representing (6.9%) out of 434 were not functional due to lack of proper maintenance. \u2022 The District did not have land titles for most of its land including schools and health centres. I further noted that 9 acres of the district land was given to Kaziba family when the District was still under Iganga district local government. \u2022 I noted that natural resources especially wetland and forests in the District had been encroached on by un-licensed people who are carrying out illegal activities. \u2022 I noted shortcomings in the performance of the District physical planning committee i.e. the Accounting Officer appointed ten (10) members instead of the required thirteen (13) members, three (3) of the ten (10) members appointed were not meant to be part of the committee, with the exception of holding one meeting, Committee did not perform the rest of its functions and the activities of the committee were neither budgeted for nor funded. |\n|  1 |      9 | Kaliro DLG Opinion Unqualified                     | \u2022 There was a shortfall in releases amounting to UGX.2.166bn representing 8% of budgeted revenue. Further analysis revealed that UGX.0.319bn remained unspent representing 98.7% absorption rate.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |", "metadata": {"page": 256, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS                 | SUMMARY OF KEY FINDINGS \u2022 I noted that out of the 8 major District outputs, 7 outputs representing 87.5% were fully implemented and 1 (12.5%) output was partially implemented. \u2022 Payables amounting to UGX1.264bn were outstanding at year end. \u2022 Out of 1,609 approved positions in the staff structure, 257 (16%) posts were vacant. \u2022 Under UgIFT, I noted delayed upgrading of Budomero and Nawampiti Health Centre IIs as evidenced by the incomplete on inspection one month beyond the expected completion date. \u2022 Under URF, I noted deteriorating state of roads worked on during the period i.e. broken down installed culvert line, installed culvert lines without headwalls, dumped culverts of 900mm lying idle in the bush, narrow carriage way with bushy shoulders and poor road compaction. \u2022 Under the implementation of YLP, the entity failed to recover funds amounting to UGX. 0.353bn representing (80%) of total amount due for recovery. I noted that two projects had been abandoned in the first year of operation were no longer in existence. \u2022 Under UWEP, I noted that the entity failed to recover funds amounting to UGX. 65,174,250 representing (76%) of total amount due for recovery. \u2022 Under Water for Production and Use, Out of the 603 villages in the District, only 466 (77%) had access to safe drinking water leaving 137 (23%) without access to deep boreholes with hand pumps, Shallow wells with pumps, protected springs and rain water tanks.   |\n|---:|-----:|:----------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   10 | Jinja MC Opinion Unqualified      | \u2022 There was a shortfall in releases amounting to UGX. 0.0096bn representing (0.05%), Further analysis revealed that UGX. 0.599bn remained unspent by the entity representing an absorption level of (94%). \u2022 Out of the 13 major council outputs, 11 outputs representing 85% were fully implemented and 2 outputs representing 15% were partially implemented. \u2022 Expenditure totalling UGX. 0.306bn was mischarged through wrong coding. \u2022 Accumulated payables amounting to UGX. 1.198bn remained outstanding at year end. \u2022 Under UgIFT, the entity delayed the upgrading of Kimaka H/C II at a cost of UGX. 0.5bn despite availability of all funds. \u2022 There were delays at evaluation stage in three (3) procurements i.e. Construction of a 4 classroom block, Completion of a 2- science room block and electrical installation works, and Supply and delivery of approved road lime. \u2022 Under YLP, the District failed to recover funds due amounting to UGX. 182,944,017 (71%).                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |\n|  1 |   11 | Namayingo DLG Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX.0.636bn representing 9% of budgeted revenue. Further analysis revealed that UGX. 0.376bn remained unspent representing 98% absorption rate. \u2022 I noted that out of 11 outputs, 7 outputs representing 64% were fully implemented and 4 (36%) were partially implemented. \u2022 UGX.1.204bn accumulated payables remained outstanding at year end. \u2022 Out of 1,626 approved positions in the staff structure, 267 posts were vacant representing 16% and key positions including that of District Engineer were all in acting capacity. \u2022 Under UgIFT, I noted delayed execution of upgrading of Lolwe Health Centre II whose works were still on-going three (3) months after the expected completion date. \u2022 Under URF implementation, I noted poor state of roads worked on during the period. \u2022 Under YLP, I sampled two groups and both projects were abandoned and were no longer in existence. \u2022 Under UWEP, I inspected two projects and noted that one Group had repaid only UGX.600,000 out of UGX.4,770,000 and the project was failing. Another Group Project had repaid only UGX.2,341,100 out of UGX. 5,000,000 for Goat rearing and were faced with theft threats. \u2022 Under the Implementation of Water for Production and Use, I noted that 125 (16%) water sources out of 784 were not functional due to lack of proper maintenance.                                                                                                   |", "metadata": {"page": 257, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN 12 | LOCAL GOVERNMENTS Luuka DLG Opinion Unqualified   | SUMMARY OF KEY FINDINGS \u2022 I noted that out of the sampled 8 major Council outputs, 7 (87%) were fully implemented and 1 (13%) output was partially implemented. \u2022 The District had accumulated payables of UGX.0.974bn. \u2022 Out of 1,542 approved position in staff structure, 364 (24%) posts were vacant. \u2022 Under UgIFT, I noted incomplete execution of works for the upgrade of Bukedi Health Centre II to Health Centre III despite extension of three months. \u2022 Under URF Implementation; I noted that the works undertaken under routine manual maintenance and routine mechanised maintenance were shoddy with road deterioration and developed potholes. \u2022 Under YLP; I noted that the entity failed to recover funds amounting to UGX.0.344bn representing (88%) of amount due for recovery. I noted that one group received UGX.7,000,000 and only UGX.150,000 had been recovered but the project was no longer in existence. \u2022 Under UWEP; I noted low recovery rate of funds disbursed with an outstanding amount of UGX.0.124bn.   |\n|---:|--------:|:--------------------------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |      13 | Namutumba DLG Opinion Unqualified                 | \u2022 I noted that out of the 8 major District outputs, 4 outputs representing 50% were fully implemented while the other 4 (50%) outputs were partially implemented. \u2022 The entity has (08) pending and on-going court cases, some dating as far back as 2012. \u2022 Under UgIFT, there was delayed execution for upgrading of Kagulu Health Centre II and construction of Namutumba seed school. The works were just on walling for both projects due to underutilisation of funds. \u2022 Under YLP, the entity failed to recover funds amounting to UGX. 0.389bn representing 96.5% of the amount due for recovery from the groups. Out of the 205 groups funded 110 54% groups that had received UGX. 0.595bn over the years collapsed and are no longer existent. \u2022 Under Implementation Of Water For Production I noted that out of 676 water infrastructure in the district, 131(19%) water points were not functional due to lack of proper maintenance.                                                                                            |", "metadata": {"page": 258, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN 12 | LOCAL GOVERNMENTS Luuka DLG Opinion Unqualified   | SUMMARY OF KEY FINDINGS \u2022 I noted that out of the sampled 8 major Council outputs, 7 (87%) were fully implemented and 1 (13%) output was partially implemented. \u2022 The District had accumulated payables of UGX.0.974bn. \u2022 Out of 1,542 approved position in staff structure, 364 (24%) posts were vacant. \u2022 Under UgIFT, I noted incomplete execution of works for the upgrade of Bukedi Health Centre II to Health Centre III despite extension of three months. \u2022 Under URF Implementation; I noted that the works undertaken under routine manual maintenance and routine mechanised maintenance were shoddy with road deterioration and developed potholes. \u2022 Under YLP; I noted that the entity failed to recover funds amounting to UGX.0.344bn representing (88%) of amount due for recovery. I noted that one group received UGX.7,000,000 and only UGX.150,000 had been recovered but the project was no longer in existence. \u2022 Under UWEP; I noted low recovery rate of funds disbursed with an outstanding amount of UGX.0.124bn.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |\n|---:|--------:|:--------------------------------------------------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |      14 | Buyende DLG Opinion Unqualified                   | \u2022 There was a shortfall in releases amounting to UGX.0.539bn representing (3%), Further analysis revealed that UGX.0.82bn remained unspent by the entity representing an absorption level of 96%. \u2022 Out of the 7 District\u2019s major outputs, 2 outputs representing (29%) were fully implemented, 2 outputs representing (29%) were partially implemented and 3 representing (43%) were not implemented at all. \u2022 The entity\u2019s receivables increased by 88% from UGX.1.041bn to UGX.1.955bn by end of June 2019. \u2022 The entity failed to collect UGX.0.027bn of tendered revenue sources from contractors resulting into a (30%) shortfall. \u2022 Out of 629 staff posts of the structure, 277 (44%) were vacant and key positions including the Deputy Chief Administrative Officer and District Engineer were all in acting positions. \u2022 65 pieces land under the District jurisdiction in Sub Counties and health centres did not have titles and all the land where educational institutions are located was not included in the register of land. Further, I noted that management did not dispose off motorcycles recommended for disposal by Board of Survey in the previous year. \u2022 Under UPE performance ,I noted that 38% of 12,626 pupils that sat for PLE in the previous three years (2016,2017 & 2018) did not qualify to join either secondary or tertiary institutions. Inspections at Butaaswa and Kigweri Primary Schools revealed inadequate desk pupil ratio, latrine Pupil ratio and 18 teachers without accommodation. \u2022 Under UgIFT, UGX 0.019bn was erroneously paid to a VAT exempted contractor as VAT and the works execution had delayed. \u2022 Under URF, the entity did not maintain sideways on Bulondo\u2013Mango road measuring 20.5 km and the roads and works committee only sat twice in the year under review out of the required 4 sittings. |", "metadata": {"page": 258, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS             | SUMMARY OF KEY FINDINGS \u2022 Under YLP, the District failed to recover 78% of funds from groups amounting to UGX.0.436bn representing. Inspection of two sampled groups revealed lack of group file and change of project without approval from the District Technical Committee. \u2022 Under UWEP, the District failed to recover 94% of funds worth UGX. 0.384bn from the expected UGX. 0.378bn (interest exclusive). \u2022 Under Water for Production, I noted that 153 water sources/water points out of the 1,275 in different parts of the district were non-functional representing 2.6% and the water coverage was inadequate at 44.3%. \u2022 I noted inconsistences in IPPS and IFMS payment files with over payments of UGX. 0.049bn and underpayment of UGX. 0.197bn. I also noted under and over remittance of statutory and other deductions including local service tax, PAYE, Uganda Consumers and Lenders Association and Uganda National Teachers Union. \u2022 I noted an average delay of 10 weeks in release of UPE funds to schools contrary to the one week requirement by guidelines.   |\n|---:|-----:|:------------------------------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   15 | Iganga MC Opinion Unqualified | \u2022 UGX. 0.473bn remained unspent by the entity representing an absorption level of 93%. \u2022 I noted that out of the 23 major Council outputs, 16 (70%) were implemented and 7 (30%) outputs were not implemented. \u2022 The Municipal Council had accumulated verified payables amounting to UGX.0.713bn. \u2022 Out of 131 approved positions in the staff structure, 42 (32%) posts were vacant and as a result key positions including that of Municipal Council Engineer were in acting positions. \u2022 Under URF, I noted that the entity has deteriorating roads including those worked on during the period due to poor drainage and broken culvert lines. \u2022 Under the YLP, I noted that from the financial year 2014/2015 to 2015/16, Council had recovered only UGX. 21,262,666 (15%) out of the expected total amount due (Interest Exclusive) of UGX.0.141bn leaving an outstanding balance of UGX.0.130bn (85%). I noted that one group disintegrated and the project was no longer in existence.                                                                                             |\n|  1 |   16 | Njeru MC Opinion Unqualified  | \u2022 There was a shortfall in releases amounting to UGX.3.018bn representing 22.4% of budgeted revenue. \u2022 I noted that out of the 8 major Council outputs, 7 representing 87.5% were implemented and 01 (12.5%) output road works was partially implemented. \u2022 Under URF, there was poor workmanship as with poor drainage systems, potholes and large gullies. I also noted that the road committee only sat two times in the year under review out of the required 4 sittings. \u2022 Under YLP, I noted failure to recover UGX.0.140bn representing 49% of disbursed funds to groups.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |", "metadata": {"page": 259, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS             | SUMMARY OF KEY FINDINGS \u2022 Under YLP, the District failed to recover 78% of funds from groups amounting to UGX.0.436bn representing. Inspection of two sampled groups revealed lack of group file and change of project without approval from the District Technical Committee. \u2022 Under UWEP, the District failed to recover 94% of funds worth UGX. 0.384bn from the expected UGX. 0.378bn (interest exclusive). \u2022 Under Water for Production, I noted that 153 water sources/water points out of the 1,275 in different parts of the district were non-functional representing 2.6% and the water coverage was inadequate at 44.3%. \u2022 I noted inconsistences in IPPS and IFMS payment files with over payments of UGX. 0.049bn and underpayment of UGX. 0.197bn. I also noted under and over remittance of statutory and other deductions including local service tax, PAYE, Uganda Consumers and Lenders Association and Uganda National Teachers Union. \u2022 I noted an average delay of 10 weeks in release of UPE funds to schools contrary to the one week requirement by guidelines.   |\n|---:|-----:|:------------------------------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   17 | Lugazi MC Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX.3.648bn representing (9%) of budgeted revenue. Further analysis revealed that UGX.0.929bn remained unspent representing a (90.3%) absorption rate. \u2022 Out of the 20 major Municipal Council outputs, I sampled 6 outputs including URF and noted that 4 (67%) were fully implemented while 2 (33%) outputs were partially implemented. \u2022 I noted that the Municipal Council had failed to collect funds amounting to UGX.0.933bn in revenue. \u2022 UGX. 0.410bn accumulated payables remained outstanding at year end. \u2022 Out of 235 approved positions in the staff structure, 84 (56%) posts were vacant and these included key positions such as Deputy Town Clerk, Internal Auditors, Municipal Engineer, Senior Environment Officer, Senior Physical Unit, Principal Community Development Officer and Medical Officer of Health services. \u2022 Out of 340 teachers in the 44 primary schools, 274 (81%) teachers did not have accommodation.                                                                                             |", "metadata": {"page": 259, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | SN   | LOCAL GOVERNMENTS             | SUMMARY OF KEY FINDINGS \u2022 Under URF, I noted shoddy works on roads including failure to apply gravel and poorly maintained side drains. The entity lacked road equipment to implement works efficiently. \u2022 Under YLP, I noted that from the financial year 2017/2018 to 2018/2019, the Municipal Council had not recovered UGX.0.169bn representing (90%) of amount due for recovery from the groups. I inspected one group that received UGX. 7,000,000 and found it had not repaid anything out of the advanced funds and from the 10 members registered only 4 were active while the group changed names without authority.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |\n|---:|:-----|:------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | 18   | Kamuli MC Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX. 0.088bn representing 1% of budgeted revenue. Further analysis revealed that UGX.0.286bn remained unspent representing a 96% absorption rate. \u2022 I noted that out of the 12 major Municipal Council outputs, 10 (83%) were fully implemented and 2 (17%) outputs were partially implemented. \u2022 I noted that expenditure totalling UGX.0.146bn was mischarged during the year. \u2022 The entity has accumulated payables amounting to UGX.0.247bn. \u2022 Under a special audit request undertaken I noted that recruitment was undertaken in line with regulations, there was an untraceable payment of UGX 6,157,457 paid as part of the cost of architectural design and could not confirm failure to account for funds from MAAIF since IGG had commenced investigations. \u2022 Under UgIFT; I noted delayed execution and completion of works for the upgrade of Busota Health centre valued at UGX UGX.0.494bn for which the entity received all funds. \u2022 Under URF; I noted shoddy works i.e. road sections had poorly spread murram and incomplete parts of the road. The entity lacked road equipment and the available machines break down constantly while the tipper truck and pick up are being used for garbage collection and council activities. \u2022 Under YLP; I noted that the entity had failed to recover UGX.43,579,724 from groups, representing 86% of amount due for recovery. \u2022 Under UPE capitation Grant, I noted that the entity had a shortfall of UGX.42,618,744 for 13,024 pupils enrolled in the Council under UPE at a rate of UGX 10,000 per pupil but however received only UGX. 87,621,256. |\n|  1 |      | KAMPALA BRANCH                |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |", "metadata": {"page": 260, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | SN                             | LOCAL GOVERNMENTS                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   | SUMMARY OF KEY FINDINGS \u2022 Under URF, I noted shoddy works on roads including failure to apply gravel and poorly maintained side drains. The entity lacked road equipment to implement works efficiently. \u2022 Under YLP, I noted that from the financial year 2017/2018 to 2018/2019, the Municipal Council had not recovered UGX.0.169bn representing (90%) of amount due for recovery from the groups. I inspected one group that received UGX. 7,000,000 and found it had not repaid anything out of the advanced funds and from the 10 members registered only 4 were active while the group changed names without authority.   |\n|---:|:-------------------------------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | Wakiso DLG Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX.4.979bn representing 16%. Further, the entity remained with unspent balance of UGX.7.304bn representing an absorption level of 90%. \u2022 Out of the 9 major programs, 5 were fully implemented, 3 were partially implemented while 1 was not implemented under the 5 projects (UgFIT, URF, YLP, UWEP and GPE). \u2022 I noted outstanding pension and gratuity of UGX.0.205bn at year end. \u2022 Under UgFIT, inspections revealed stalled works for Nakitokolo Health Centre II and Seed Secondary School with both lacking land titles. \u2022 Under URF, i noted the District had only 10 equipments out of the required 32. Further, only 2 Direct Road Committee meetings had been held out the required 4 and inspections revealed deterioration and incomplete works on three roads. \u2022 Under YLP, i noted the district had recovered only UGX.0.175bn out of the expected amount UGX.1.262bn as at 30th June 2019. \u2022 Under UWEP, i noted the district had recovered only UGX.0.057bn out of the expected amount UGX.0.159bn. \u2022 Under Water for use and production, i noted 177 non-functional water facilities. \u2022 Inspections revealed overcrowding and poor state of facilities at St. Theresa Primary School Nampunge and Kikandwa C/U Primary School. |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |", "metadata": {"page": 260, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS               | SUMMARY OF KEY FINDINGS \u2022 Three (3) health facilities did not receive drugs from National Medical stores during FY 2018/2019. \u2022 Inspections at Entebbe Hospital revealed outstanding Utility bills of UGX.0.589bn, non-functional hospital x-ray machine and x-ray generator, lack of authorisation for possession and use of radiation sources and old dilapidated staff accommodation structures.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |\n|---:|-----:|:--------------------------------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    2 | Buikwe DLG Opinion Unqualified  | \u2022 The budgeted total revenue of UGX. 32bn for the year 2018/19 was fully realised representing a performance of 100% and all expenditure warrants amounting to UGX.35bn were spent by the entity representing 100% absorption. \u2022 Accumulated payables of UGX.0.811bn remained outstanding at year end. \u2022 Under UgIFT the construction works for the seed school constructed at Sugu Village in Buikwe Sub County were at foundation level signifying a delay in the progress of works. \u2022 Under URF, there was an under funding of UGX 0.075bn resulting into shortage of 4kms to be undertaken under emergency works. \u2022 Under YLP, i noted a recovery rate of only 23% of the funds disbursed in FY 2013/2014 to 2018/2019. \u2022 Under UWEP, i noted a recovery rate of only 25% of the funds advanced since the inception of the programme. \u2022 Water Situation analysis revealed that some facilities were not functional. \u2022 The district management continued to share and remitted UGX 0.89bn to Njeru Municipality which was against the District council resolution. \u2022 Kawolo Hospital had unsettled Umeme bills amounting to UGX.0.96bn and lacked a land title. |\n|  1 |    3 | Kayunga DLG Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX.1.551bn representing 4%. \u2022 Further, the entity remained with unspent balance of UGX.2.892bn representing an absorption level of 92%. \u2022 Under UgIFT, construction works of Bukamba Health Centre worth UGX.0.488bn had stalled after payment of UGX.0.292bn and the district did not have a land title for the land. Further, the contract for the construction of Musitwa Seed Secondary School in Nazigo was not signed despite receipt of UGX.0.704bn for the project during the year. \u2022 Under YLP, I noted a recovery rate of only 39% of the funds disbursed from FY 2013/2014 to date. \u2022 Under UWEP, I noted a recovery rate of only 29.4% of the expected amount of UGX. 0.271bn from FY 2015/2016 to date. \u2022 Under water for use and production, 19.8% of the 1,099 water infrastructure were not functional.                                                                                                                                                                                                                                                                                          |", "metadata": {"page": 261, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS                   | SUMMARY OF KEY FINDINGS \u2022 Three (3) health facilities did not receive drugs from National Medical stores during FY 2018/2019. \u2022 Inspections at Entebbe Hospital revealed outstanding Utility bills of UGX.0.589bn, non-functional hospital x-ray machine and x-ray generator, lack of authorisation for possession and use of radiation sources and old dilapidated staff accommodation structures.                                                                                                                                                                                                                                                                                                                                                                                                                 |\n|---:|-----:|:------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    4 | Nakasongola DLG Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX.0.908bn representing 3.6%. Further, the entity over spent by UGX.0.265bn. \u2022 Out of 36 outputs reported, 33 were fully implemented and 3 were partially implemented under the projects of UgFIT and Education. \u2022 I noted outstanding payables of UGX.0.918bn at year end. \u2022 Pension and gratuity Arrears of UGX.0.218bn remained outstanding at year end. \u2022 Under UgFIT, inspections revealed incomplete and stalled project works. \u2022 Under YLP, I noted a recovery rate of only 33% (UGX.0.153bn) out of expected amount of UGX.0.463bn from FYs 2014/2015 to 2018/2019. \u2022 Under UWEP, I noted a low recovery rate of 47.2% (0.021bn) out of the expected UGX.0.045bn. \u2022 Under water for use and production, I noted 255 non-functional water infrastructures. |\n|  1 |    5 | Nakaseke DLG Opinion Unqualified    | \u2022 There was a shortfall in releases amounting to UGX.2.753bn representing 9% of the budget. Further, the entity remained with unspent balance of UGX.0.088bn representing an absorption level of 99.7%.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |", "metadata": {"page": 261, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS              | SUMMARY OF KEY FINDINGS \u2022 Out of the 29 major outputs reported, 20 were fully implemented, 6 outputs were partially implemented and 3 were not implemented. \u2022 Under UgIFT, Inspections revealed construction works of the Health Centre had stalled and construction of Nakaseke Seed Secondary School had not commenced. There was no land title for the school. \u2022 Under URF, I noted delayed works on Kyambala-Natigi-Nakabimba. \u2022 Under YLP, I noted a low recovery rate of 38.2% (UGX.0.156bn) out of the expected total amount of UGX.0.564bn. \u2022 Under UWEP, I noted a low recovery rate of 50.8% (UGX.0.022bn) out of the expected total amount of UGX.0.043bn. \u2022 Under water for use and production, 253 water facilities were non-functional. \u2022 Inspection of Nakaseke Hospital facilities revealed lack of all the necessary medical equipment and some non- functional equipment. The Atomic energy council had closed the dental X-ray machine and the only digital x-ray machine had broken down for over a year while the Hospital does not have a land title.                                                                     |\n|---:|-----:|:-------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    6 | Mukono DLG Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX.2.163bn representing 5.1% of the budget. Further, the entity remained with unspent balance of UGX.0.921bn representing an absorption level of 97.7%. \u2022 Out of the 15 inspected projects related to UgIFT, YLP, Water, Health and Education 8 were fully implemented, 4 were partially implemented and 3 were not implemented. \u2022 Revisions in the budget under the Education department towards the construction of the seed school were not communicated to MoFPED. \u2022 UGX.0.181bn was mischarge of expenditure for the year. \u2022 Under UgIFT, i noted delays in the construction of seed school in Kimenyedde. \u2022 Under URF, inspections revealed that out of the 14.4km only 13.9km were worked on and the 2 culverts installed had developed cracks. \u2022 Under YLP, i noted a recovery rate of only 14.8% (UGX.0.063bn) of the total disbursed amount of UGX.0.410bn from FYs 2014/2015 to 2018/2019. Further, some YLP groups had not commenced. \u2022 Under water for use, 195 water sources were no longer functioning and there was delay in completion of Mayangayanga Water Supply Project. |", "metadata": {"page": 262, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS               | SUMMARY OF KEY FINDINGS \u2022 Out of the 29 major outputs reported, 20 were fully implemented, 6 outputs were partially implemented and 3 were not implemented. \u2022 Under UgIFT, Inspections revealed construction works of the Health Centre had stalled and construction of Nakaseke Seed Secondary School had not commenced. There was no land title for the school. \u2022 Under URF, I noted delayed works on Kyambala-Natigi-Nakabimba. \u2022 Under YLP, I noted a low recovery rate of 38.2% (UGX.0.156bn) out of the expected total amount of UGX.0.564bn. \u2022 Under UWEP, I noted a low recovery rate of 50.8% (UGX.0.022bn) out of the expected total amount of UGX.0.043bn. \u2022 Under water for use and production, 253 water facilities were non-functional. \u2022 Inspection of Nakaseke Hospital facilities revealed lack of all the necessary medical equipment and some non- functional equipment. The Atomic energy council had closed the dental X-ray machine and the only digital x-ray machine had broken down for over a year while the Hospital does not have a land title.                                                                                                                                                                                                                                                                                                                        |\n|---:|-----:|:--------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    7 | Luweero DLG Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX.3.370bn representing 6.5%. Further, the entity remained with unspent balance of UGX.0.134bn representing an absorption level of 99.7%. \u2022 Out of 8 planned major outputs, 5 (63%) were fully achieved, 2 (25%) were partially achieved and 1(12%) was not achieved in the four sampled projects (UgIFT, URF, YLP and UWEP programme). \u2022 Funds totalling to UGX.0.478bn were charged to wrong account codes in the year under review. \u2022 There was no significant progress on construction of the District Administration block Phase III and the Luwero HCIV, Kasana, Phase VI with constructions having started in FY 2016/2017. \u2022 Under UgIFT, works for upgrade of Katuugo Health Centre II had stalled and funds for the construction of a Seed secondary school in Katikamu Sub County were not utilized. \u2022 Under YLP, i noted a low recovery rate of only 28% of the funds disbursed by close of the FY 2018/2019. \u2022 Under UWEP, 3 groups that had requested Ugx.17,500,000 instead received Ugx.20,580,000 with no justification and i noted a recovery rate of only 31% of the total funds disbursed by FY 2018/2019. \u2022 Inspection of a sample of four government aided schools revealed poor state of Infrastructure, lack of staff accommodation, insufficient facilities and insufficient works on construction of classroom blocks. |", "metadata": {"page": 262, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN 8 | LOCAL GOVERNMENTS Butambala DLG Opinion Unqualified   | SUMMARY OF KEY FINDINGS \u2022 There was a shortfall in releases amounting to UGX.0.12bn representing 0.1% of the budget. Further, the entity remained with unspent balance of UGX.0.017bn representing an absorption level of 99.7%. \u2022 Out of 7 Planned major outputs, (5) were fully achieved, (1) was partially achieved while (1) was not achieved from the sampled 3 projects (SFG, URF and UgIFT). \u2022 UGX.1.117bn pension and gratuity arrears for 39 pensioners remained outstanding at year end. \u2022 Under URF, I noted a stream crossing the road in the boundary of Butambala and Mpigi districts hence unusable by small vehicles and pedestrians. Also the district did not have a provision for stores, workshops and garages for its roads equipment and supplies. \u2022 Under UgIFT, there was unspent balance of 0.125bn on the contract for the upgrade of Butaaka Health Centre II and inspections revealed incomplete and shoddy works at the facility. Further, the district was yet to transfer 8 acres of land to Seed secondary school \u2022 Under YLP, i noted a recovery rate of only 13% (0.082bn) of the funds to be repaid (0.658bn) by close of FY 2018/2019. \u2022 Under UWEP, i noted a recovery rate of only 15% (0.018bn) of the funds to be repaid (0.122bn) by close of FY 2018/2019. \u2022 Audit of Education services revealed that an average of 2799 (58%) pupils dropped out over the seven years of primary education. Further, 63 government aided primary schools had shortages in infrastructure and limited access to safe water supply. \u2022 Out of 580 water sources, the district had 93 non-functional. \u2022 Houses of 74 staff at Gombe Hospital were in bad shape and some of the equipment at the hospital was nonfunctional.   |\n|---:|-------:|:------------------------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |      9 | Mpigi DLG Opinion Unqualified                         | \u2022 There was a shortfall in releases amounting to UGX.0.898bn representing 3.2%. Further, the entity remained with unspent balance of UGX. 1.18bn representing an absorption level of 95.6%. \u2022 Inspections of 6 projects (UgIFT, URF, YLP, Water, Health, and Education) revealed that out of the 23 inspected projects, 18 (78.3%) were fully implemented while 5 (21.7%) under the Education department were not implemented. \u2022 Under URF Routine Mechanized Maintenance, inspection on the 55.5km works revealed instances of cracked headwall on installed culvert lines and potholes on roads. \u2022 Under YLP, the district had recovered only UGX.0.094bn (16.2%) from FYs 2014/2015 to 2018/2019 leaving an outstanding balance of UGX.490,517,265. \u2022 Under UWEP, I noted low recovery of only 34.1% out of the expected total amount due (Interest Exclusive) of UGX.33,274,051. \u2022 that from the financial year 2016/17 to 30th June 2019, the district had recovered \u2022 Under water for use, some of the water sources like bore holes and springs were no longer functioning and the water quality test revealed that some water sources had e-coli present. \u2022 The operating theatre at Mpigi HC IV lacked medical equipment and hence was not in use.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |\n|  1 |     10 | Mityana DLG Opinion Unqualified                       | \u2022 There was a shortfall in releases amounting to UGX.1.231bn representing 4% of the budget. Further, the entity remained with unspent balance of UGX.0.476bn representing an absorption level of 98.3%. \u2022 Out of 18 major outputs, 7 were fully implemented, 4 were partially implemented and 7 were not implemented. \u2022 Under UgFIT, incomplete civil works were noted at Namugongo Health centre and Namugongo Seed Secondary School. \u2022 Under URF, inspections revealed some sections of the roads under mechanized maintenance had deteriorated and the road equipments were either not in proper working condition or non- existence. \u2022 Under YLP, i noted a recovery rate of only 39.8% (UGX.0.125bn) of the expected amount UGX. 0.313bn from FYs 2013/2014 to date.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |", "metadata": {"page": 263, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS              | SUMMARY OF KEY FINDINGS \u2022 Under UWEP, i noted a recovery rate of 73% (UGX.0.056bn) of the expected amount UGX. 0.077bn from FYs 2016/2017 to date. \u2022 I noted death of a patient at Mityana Hospital under the care of an Intern Doctor who had forged dental Practitioners certificate and he has never on the list of trained doctors in Uganda. \u2022 Inspection indicated that 719 out of 2,182 water infrastructure were not functional. \u2022 Inspections revealed that some key medical equipment at Mityana Hospital were not functional.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                         |\n|---:|-----:|:-------------------------------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   11 | Buvuma DLG Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX. 0.534bn representing 5% of the budget. Further, the entity remained overspent by UGX.1.81bn. \u2022 The entire 8 district\u2019s key deliverables for the financial year under review were implemented. \u2022 I noted the district had only 12 health facilities giving coverage of only 15.4%. Only 8 parishes out of 38 have Health Centre IIs while only 4 sub counties out of 9 have Health Centre IIIs. \u2022 Under UgIFT, I noted that Nairambi seed secondary school had no land title despite investing UGX.0.853bn. \u2022 Under URF, three sub-counties of Lwajje, Lyabaana and Lubya had no District road network. \u2022 Under YLP, I noted a recovery rate of only 19.1% (0.084bn) out of the total expected amount of UGX.0.440bn from FYs 2013/2014 to 2018/2019. \u2022 Under UWEP, I noted a recovery rate of only 26.6% (0.018bn) out of the total expected amount of UGX.0.071bn by 30th June 2019. \u2022 Under water for use and production, 56% out of the 140 water infrastructure were not functional. \u2022 The district did not have land titles for its Health Centres, Sub-counties and Primary Schools. |\n|  1 |   12 | Kira MC Opinion Unqualified    | \u2022 There was a shortfall in releases amounting to UGX.3.482bn representing 17% of approved budget. All warrants issued totalling to UGX. 16.600bn were spent representing an absorption level of 100%. \u2022 Out of the 29 outputs assessed, 38% were fully Implemented, 24% were partially implemented while 38% were not implemented at all. \u2022 I noted outstanding payables of UGX. 1.003bn as at 30th June 2019. \u2022 Under URF, out of the planned 32.35km for routine manual maintenance, only 23.64km were maintained. Out of 2.1km at a cost of UGX. 0.960bn planned for upgrade from murram to tarmac only 2.05km at a cost of UGX.1.015bn were upgraded. \u2022 Under YLP, i noted a recovery rate of only 22% (UGX. 0.055bn) by 30th June 2019. \u2022 Under UWEP, I noted a recovery rate of only 43% (0.066bn) by 30th June 2019.                                                                                                                                                                                                                                                                                                                      |", "metadata": {"page": 264, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS              | SUMMARY OF KEY FINDINGS \u2022 Under UWEP, i noted a recovery rate of 73% (UGX.0.056bn) of the expected amount UGX. 0.077bn from FYs 2016/2017 to date. \u2022 I noted death of a patient at Mityana Hospital under the care of an Intern Doctor who had forged dental Practitioners certificate and he has never on the list of trained doctors in Uganda. \u2022 Inspection indicated that 719 out of 2,182 water infrastructure were not functional. \u2022 Inspections revealed that some key medical equipment at Mityana Hospital were not functional.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |\n|---:|-----:|:-------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   13 | Nansana MC Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX.2.933bn representing 14%. Further, the entity remained with unspent balance of UGX.0.246bn representing an absorption level of 99%. \u2022 Out of the five projects inspected (UgIFT, URF, NUSAF 3, YLP and UWEP programme) (2) were fully achieved while (3) were partially implemented. \u2022 Out of the planned 40 major outputs, 25 did not have clear outputs and performance indicators and 2 were partially implemented. \u2022 Payables of UGX.0.874bn remained outstanding at year end. \u2022 Receivables of UGX.1.181bn remained outstanding at year end. \u2022 Out of an approved staff structure of 92, 47 posts were vacant. \u2022 Under URF, there was no road equipment for maintenance of roads and inspection of 3 roads revealed a very bad state and lack of maintenance in 3 years. Roads had inadequate drainage, overgrown grass and roads under periodic maintenance revealed use of low cost 1ST sealing bitumen. \u2022 Under YLP, only UGX.0.059bn (19.6%) of due funds had been recovered by close of FY 2018/2019. |", "metadata": {"page": 264, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS                           | SUMMARY OF KEY FINDINGS \u2022 Unauthorized activities were noted in wetlands located in 4 divisions (Busukuma, Nansana, Nabweru and Gombe). Further, the wetlands were not demarcated, measured and did not have titles. \u2022 Under physical planning, I noted that development plans of Block 203 stretching from Namungoona to Kasubi under Wakiso land office are not approved thus impacting on development control and the environment. \u2022 Inspection of 2 primary schools revealed inadequate toilet facilities, poor state of staff quarters, kitchen and classroom facilities.                                                                                                                                                                                                                                                                                                                                                                                                   |\n|---:|-----:|:--------------------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   14 | Makindye \u2013 Ssabagabo MC Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX.0.047bn representing 0.4% of the budget. Further, the Municipality Council over spent by UGX.0.147bn. \u2022 I noted that one planned output of Upgrading St. Noah Nfuufu (UGX.0.500bn) was not implemented. \u2022 I noted accumulated receivables of UGX.0.836bn at year end. \u2022 UGX.1.238bn arrears remained outstanding at year end. \u2022 Under URF, out of the planned output of 28.8 km only 74.3% was achieved under routine manual maintenance and incomplete road works were noted during inspection. Also there is only one road equipment to maintain 380kms road network. \u2022 Under YLP, I noted a recovery rate of 38.1% (UGX. 0.077bn) of the total expected amount (UGX.0.204bn) by year end. \u2022 Under UWEP, I noted a recovery rate of only 32.2% (UGX.0.046bn) of the expected amount (UGX.0.144bn). \u2022 I noted procurement of two double cabin pick- ups at a cost of UGX. 0.313bn above the budgeted cost of UGX. 0.280bn. |", "metadata": {"page": 265, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS              | SUMMARY OF KEY FINDINGS \u2022 Unauthorized activities were noted in wetlands located in 4 divisions (Busukuma, Nansana, Nabweru and Gombe). Further, the wetlands were not demarcated, measured and did not have titles. \u2022 Under physical planning, I noted that development plans of Block 203 stretching from Namungoona to Kasubi under Wakiso land office are not approved thus impacting on development control and the environment. \u2022 Inspection of 2 primary schools revealed inadequate toilet facilities, poor state of staff quarters, kitchen and classroom facilities.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |\n|---:|-----:|:-------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   15 | Mukono MC Opinion Unqualified  | \u2022 There was a shortfall in releases amounting to UGX.0.136bn representing 0.9%. Further, the entity remained with unspent balance of UGX.0.115bn representing an absorption level of 99.2%. \u2022 Payables of UGX.0.357bn remained outstanding at close of FY 2018/2019. Further, Council had not paid pension and gratuity of UGX.0.444bn at year end. \u2022 Under URF, the Municipality has only a motor grader, dump truck and tractor which are inadequate to maintain a road network of 350 kms under its jurisdiction. \u2022 Under UgIFT, 2 stance VIP latrine had not been erected yet UGX.31,031,000 had already been paid for it and there were incomplete works with one of the structures at walling level while the other was at foundation slab. \u2022 Under YLP, I noted a recovery rate of only 45% of the funds disbursed from FY 2013/2014 to 2018/2019. \u2022 Under UWEP, I noted that the municipal council had recovered only 50.7% of the total of disbursement in the FYs 2016/17 to 2018/19. \u2022 The Municipal Council lacks land titles for its Health Centres, markets and Primary schools. \u2022 Inspections of council waste management revealed non-functional equipment for garbage collection, transportation and deposit i.e. tractor, skip loader and compressor, filthy accumulated trash and refuse whose disposal appeared to be beyond the capability of the authorities, plastics and polythene not covered with murrum at compositing plant, low rate of turning in coming garbage into manure, rusty water gutters, non-functional solar system and leachate pump and inadequate human labour without protective gear. |\n|  1 |   16 | Mityana MC Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX. 0.723bn representing 8.4% of the budget. Further, the entity remained with unspent balance of UGX.0.839bn representing an absorption level of 89.3%. \u2022 Out of the 8 major outputs reported, (7) were fully implemented and (1) was partially implemented.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |", "metadata": {"page": 265, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | SN   | LOCAL GOVERNMENTS                 | SUMMARY OF KEY FINDINGS \u2022 Under URF, the Municipality had 2 equipment out of the required 11. Inspections revealed some sections of the roads did not appear to have been worked on frequently by the road Gangs. \u2022 Under YLP, I noted a recovery rate of only 10.4%(0.012bn) of the funds disbursed in FY 2014/2015 to date. \u2022 Inspections in Mityana Public Primary School revealed that the school structures were dilapidated. \u2022 The Municipal Council has not made any bye laws in relation to garbage management. Further, out of the 17 equipment available for collection and disposal of garbage, only 12 are functional. \u2022 The municipal did not have physical development plans for development activities. \u2022 There was lack of land titles for 9 plots of land.                                                                                                                                                                |\n|---:|:-----|:----------------------------------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | 17.0 | Entebbe MC Opinion Unqualified    | \u2022 There was a shortfall in releases amounting to UGX.2.343bn representing 12% and all UGX.17.092bn warranted was spent fully absorbed. \u2022 Out of (7) planned outputs, (6) were fully achieved whereas (1) was partially achieved in the sampled four projects (URF, YLP, UWEP and education institutions). \u2022 Under YLP, i noted a recovery rate of only UGX.0.013bn (40%) of the funds due. Besides two youth groups received project funds which were shared amongst group members. \u2022 Out of an approved staff structure of 125, 57 (46%) posts were vacant. \u2022 Under UPE capitation, I noted a shortfall in funding of one sampled school. Further Inspections of 15 schools indicated shortages in infrastructure i.e. inadequate latrine stances, desks and asbestos roofing.                                                                                                                                                            |\n|  1 |      | MASAKA BRANCH                     |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |\n|  2 | 1.0  | Kalangala DLG Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX.4.172bn representing 21%. Further, the entity remained with an unspent balance of UGX.0.084bn representing an absorption level of 99.5%. \u2022 Out of the 16 projects inspected, 7 were partially implemented while 9 were not implemented. \u2022 Under the UgIFT program, funds were disbursed for the construction of Kachanga seed school but no works had been undertaken. \u2022 I noted two District trucks had not been repaired for over one year despite release of funds under the URF. Inspection of the Kibale \u2013 Kasekulo \u2013 Ttubi road revealed poor workmanship on some road sections. \u2022 The District had recovered only 21% of the recoverable amount from the YLP groups for funds disbursed in the 2014/2015 and 2015/2016 financial years. Inspection of some of the youth groups revealed that some had seized operation while others were not operating at the desirable level. |", "metadata": {"page": 266, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS               | SUMMARY OF KEY FINDINGS \u2022 Under URF, the Municipality had 2 equipment out of the required 11. Inspections revealed some sections of the roads did not appear to have been worked on frequently by the road Gangs. \u2022 Under YLP, I noted a recovery rate of only 10.4%(0.012bn) of the funds disbursed in FY 2014/2015 to date. \u2022 Inspections in Mityana Public Primary School revealed that the school structures were dilapidated. \u2022 The Municipal Council has not made any bye laws in relation to garbage management. Further, out of the 17 equipment available for collection and disposal of garbage, only 12 are functional. \u2022 The municipal did not have physical development plans for development activities. \u2022 There was lack of land titles for 9 plots of land.                  |\n|---:|-----:|:--------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    2 | Mubende DLG Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX.0.874bn representing 3.3%. Further, the entity remained with unspent balance of UGX.2.822bn representing an absorption level of 89.04%. \u2022 I noted that out of the ten projects inspected; six were fully implemented, one was partially implemented while three were not implemented. \u2022 The District had outstanding arrears of 1.020bn but only budgeted for UGX.0.255Bn for the financial year 2019/2020. \u2022 Under the UgIFT program, I noted that constructions of Kigando seed school and the works on upgrades of Butawata and Butoloogo health centre IIs were incomplete. \u2022 The District had recovered only 37% of the recoverable amount from the YLP groups for funds disbursed in the 2014/2015 and 2015/2016 financial years. |\n|  1 |    3 | Sembabule DLG Opinion           | \u2022 There was a shortfall in releases amounting to UGX.0.466Bn representing 1.7%. Further, the entity remained with unspent balance of UGX.1.950Bn representing an absorption level of 92.2%.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |", "metadata": {"page": 266, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS Unqualified        | SUMMARY OF KEY FINDINGS \u2022 I noted that out of the 7 projects inspected, 5 were fully achieved, 1 was partially implemented and 1 was not implemented. \u2022 Under the UgIFT, I noted that the construction of Lwebitakuli Seed Secondary School at UGX.723,781,660 had not yet commenced and the upgrade of Busheka HC II to HC III was delayed despite release of adequate funds. \u2022 Under YLP, the District had recovered only 32% of the recoverable amount from the youth groups for funds disbursed in the 2014/2015 and 2015/2016 financial years. Inspection of Dispensary youth milk vendors and Dispensary zone tailoring youth groups revealed that the groups had disintegrated and the latter had changed from tailoring to bar and butchery. \u2022 I noted that the UWEP project did not receive funding in the financial year despite budgeting for UGX.207,186,000. \u2022 I noted that the several swamps within the district had been encroached for unlicensed activities like farming.                                                                                                   |\n|---:|-----:|:-------------------------------------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    4 | Lwengo DLG Opinion Unqualified       | \u2022 There was a shortfall in releases amounting to UGX.1.883Bn representing 6.5% of the budget. Further, the entity remained with unspent balance of UGX.0.108Bn representing an absorption level of 99.6%. \u2022 I noted that the district implemented most of the planned activities, with the exception of two outputs which were partially implemented. \u2022 I noted that the district had outstanding obligations to the tune of UGX.1.151Bn as at 30th June 2019. \u2022 Under the UgIFT program, I noted that the construction of Mbirizi Seed Secondary School and the upgrade of Kakoma HC II to HC III were delayed and the projects were incomplete. \u2022 The District has recovered only 34% of the recoverable amount from the YLP groups for funds disbursed in the 2014/2015 and 2015/2016 financial years.                                                                                                                                                                                                                                                                                     |\n|  1 |    5 | Bukomansimbi DLG Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX.1.133Bn representing 6.6%. Further, the entity remained with unspent balance of UGX.0.154Bn representing an absorption level of 99%. \u2022 Out of the sampled ten projects under the Health, Education and Works sectors, 8 were fully achieved, 1 was partially implemented while 1 was not implemented. \u2022 Under UgIFT, I noted that funds to the tune of UGX.0.354Bn planned and disbursed for construction of Bukango seed school in the financial year 2018/19 were swept back to the consolidated fund due to failure to undertake timely procurement. \u2022 The District diverted URF funds worth UGX.29,331,790 meant for routine mechanized maintenance towards operational and mechanical imprest. \u2022 Under YLP, The District has recovered only 35.7% of the recoverable amount from the beneficiary groups. I further noted that one of the groups had diverted funds towards an unapproved venture while another group had disintegrated and relocated to Wakiso District with only a few individuals executing the business venture. |", "metadata": {"page": 267, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS Unqualified   | SUMMARY OF KEY FINDINGS \u2022 I noted that out of the 7 projects inspected, 5 were fully achieved, 1 was partially implemented and 1 was not implemented. \u2022 Under the UgIFT, I noted that the construction of Lwebitakuli Seed Secondary School at UGX.723,781,660 had not yet commenced and the upgrade of Busheka HC II to HC III was delayed despite release of adequate funds. \u2022 Under YLP, the District had recovered only 32% of the recoverable amount from the youth groups for funds disbursed in the 2014/2015 and 2015/2016 financial years. Inspection of Dispensary youth milk vendors and Dispensary zone tailoring youth groups revealed that the groups had disintegrated and the latter had changed from tailoring to bar and butchery. \u2022 I noted that the UWEP project did not receive funding in the financial year despite budgeting for UGX.207,186,000. \u2022 I noted that the several swamps within the district had been encroached for unlicensed activities like farming.   |\n|---:|-----:|:--------------------------------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    6 | Kyotera DLG Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX.1.045Bn representing 4%. Further, the entity remained with unspent balance of UGX.0.274Bn representing an absorption level of 99%. \u2022 Under URF field inspections, I observed poor workmanship on the 10 km stretch of Kikondo \u2013 Kawule \u2013 Busowe\u2013 Abonera/Kabuwoko road. \u2022 I inspected three UWEP groups and noted that two of the group\u2019s members were not aware of funds to the tune of UGX.12,257,000 transferred to them despite disbursement by the district. In the other group, all 30 goats procured had died. \u2022 The District has recovered only 18% of the recoverable amount from the youth groups for funds disbursed in the 2014/2015 and 2015/2016 financial years. \u2022 I noted that leases to 89.26 hectares of district land in five locations had expired and they faced risks of encroachment and disputes.                                                                                                                |\n|  1 |    7 | Gomba DLG                       | \u2022 There was a shortfall in releases amounting to UGX.0.025bn representing 0.2%. Further, the entity remained with unspent balance of UGX.0.492bn representing an absorption level of 99%.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |", "metadata": {"page": 267, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS Opinion Unqualified   | SUMMARY OF KEY FINDINGS \u2022 It was noted that out of the 12 projects inspected, 9 were fully implemented and 3 were partially implemented. \u2022 Under the UgIFT Program, I noted incomplete works for the upgrade of Ngomanene and Mamba health centres IIs to IIIs whilst works on the construction of Kyayi seed school had not yet began by 1/08/2019. \u2022 Under the URF, I noted that there were no bills of quantities prepared for four of the seven planned roads covering 45.6Kms. \u2022 The District had recovered only 22.5% of the recoverable amount from the YLP groups for funds disbursed in the 2014/2015 and 2015/2016 financial years. Inspection of two projects revealed that only three and four members were active in each of the groups. \u2022 Under the UWEP program, the District had only recovered 49% of the amount outstanding from the 2016/2017 and 2017/2018 financial years.   |\n|---:|-----:|:----------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    8 | Masaka DLG Opinion Unqualified          | \u2022 There was a shortfall in releases amounting to UGX.2.076Bn representing 9%. Further, the entity remained with unspent balance of UGX.0.079Bn representing an absorption level of 99.6%. \u2022 I noted that payables of UGX.52,443,542 relating to utilities and other goods consumed have remained outstanding for more than three years. \u2022 Under UgIFT, I noted that UGX.0.325bn was diverted. I further noted a delay of 10 months in the signing of the contract for the construction of the seed Secondary School at Bunadu Village Bukakkata Sub-county. \u2022 Under YLP, the District has recovered only 37% of the recoverable amount from the youth groups for funds disbursed in the 2014/2015 and 2015/2016 financial years. Inspection of two Youth groups revealed that group members had dispersed and funds advanced to them amounting to UGX.17,860,000 had not been recovered.          |", "metadata": {"page": 268, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS Opinion Unqualified   | SUMMARY OF KEY FINDINGS \u2022 It was noted that out of the 12 projects inspected, 9 were fully implemented and 3 were partially implemented. \u2022 Under the UgIFT Program, I noted incomplete works for the upgrade of Ngomanene and Mamba health centres IIs to IIIs whilst works on the construction of Kyayi seed school had not yet began by 1/08/2019. \u2022 Under the URF, I noted that there were no bills of quantities prepared for four of the seven planned roads covering 45.6Kms. \u2022 The District had recovered only 22.5% of the recoverable amount from the YLP groups for funds disbursed in the 2014/2015 and 2015/2016 financial years. Inspection of two projects revealed that only three and four members were active in each of the groups. \u2022 Under the UWEP program, the District had only recovered 49% of the amount outstanding from the 2016/2017 and 2017/2018 financial years.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |\n|---:|-----:|:----------------------------------------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    9 | Masaka MC Opinion Unqualified           | \u2022 There was a shortfall in releases amounting to UGX.1.031bn representing 6.2%. Further, the Municipal remained with unspent balance of UGX.0.4bn representing an absorption level of 97%. \u2022 Out of the ten major activities inspected, four were fully implemented; five were partially implemented while one was not implemented. \u2022 Under the UgIFT program, I noted a delay in the upgrade of Nyendo health centre II to III of five months and incomplete works despite payment of all the contract funds to the contractor. \u2022 Under the URF, I noted that the Municipal council failed to implement road works and other activities under works to the tune of 0.397bn and inspection of some of the roads revealed poor workmanship and partial implementation. \u2022 The Municipal council has recovered only 27% of the recoverable amount from the YLP groups for funds disbursed in the 2014/2015 and 2015/2016 financial years. Inspection of two group revealed that one group was no longer in existence after the group leader defrauded all the funds and the second had membership drop from 15 members to 4. \u2022 Under the UWEP program, I inspected two and all the projects had closed. \u2022 Management did not maintain a land register for the municipal land and most land had no tittles. I also noted that structures on Plot 9 Edward Avenue were leased but there was no revenue being realized. \u2022 Inspection of Hill road primary school revealed the school does not meet the basic minimum requirements for a primary school and it has a teacher to pupil ratio of 1:80 compared to the standard ratio of 1:50. |\n|  1 |   10 | Kasanda DLG Opinion Unqualified         | \u2022 There was a shortfall in releases amounting to UGX.0.434bn representing 2.2%. Further, the entity remained with unspent balance of UGX.0.998bn representing an absorption level of 94.9%. \u2022 Under the UgIFT program, I noted delays in execution and poor workmanship for the upgrade of Kikandwa and Buserengenyu Health centres IIs. Construction of the Manyogaseka seed secondary school was also incomplete despite the contractor receiving all the funds for the project.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |", "metadata": {"page": 268, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS                 | SUMMARY OF KEY FINDINGS \u2022 Under the YLP program, I inspected Kassanda stationery group and observed that the group had disbanded and only one member was available while Kyedikyo Youth craft makers had only 8 active members in the operations out of ten.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                 |\n|---:|-----:|:----------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   11 | Rakai DLG Opinion Unqualified     | \u2022 There was a shortfall in releases amounting to UGX.1.262Bn representing 3.5%. Further, the entity remained with unspent balance of UGX.0.945Bn representing an absorption level of 97%. \u2022 I noted that the District fully implemented all its planned outputs save for the partial completion of the upgrade of Kiziba HC II to HC III and construction of Samson Kalibala Kamya Memorial Seed Secondary school. \u2022 I noted procurement delays of 7 and 10 months in the signing of contracts for upgrading Kiziba HC II to HC III and construction of Samson Kalibala Kamya Memorial Seed Secondary school respectively. \u2022 Under YLP, the District has recovered only 26% of the recoverable amount from the beneficiary groups for funds disbursed in the 2014/2015 and 2015/2016 financial years.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |\n|  1 |   12 | Lyantonde DLG Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX.0.932bn representing 5.8%. Further, the entity remained with unspent balance of UGX.0.199bn representing an absorption level of 98.3%. \u2022 I noted that out of ten key deliverables; seven were fully implemented, one was partially implemented and two were not implemented. \u2022 Under the UgIFT, upgrading of Lyakjura H/C II had been delayed and the works were incomplete. Furthermore, the District failed to recover VAT worth UGX. 0.052bn on the payments to the contractor. \u2022 The District had recovered 71% of the recoverable amount from the YLP groups for funds disbursed in the 2014/2015 and 2015/2016 financial years. Inspection of Kagara youth bull fattening group revealed that out of the ten bulls bought, five had died and the number of the group members had dropped to six from ten. \u2022 Under the UWEP program, the District had recovered 77% of the amount outstanding from the 2016/2017 and 2017/2018 financial years. Inspection of the Kooki \u2018C\u2019 women poultry group revealed that only four members were still in the group out of the initial ten and had also changed the investment plan without the district approval. \u2022 I noted that the district has 98 non-functional water sources representing 59% of all the water sources in the district. \u2022 I noted that there were 13 vacant positions for key staff within the District. |", "metadata": {"page": 269, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS                                     | SUMMARY OF KEY FINDINGS \u2022 Under the YLP program, I inspected Kassanda stationery group and observed that the group had disbanded and only one member was available while Kyedikyo Youth craft makers had only 8 active members in the operations out of ten.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |\n|---:|-----:|:------------------------------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   13 | Masaka Regional Referral Hospital Opinion Unqualified | \u2022 I noted that the hospital collected UGX 0.319bn in Non-Tax Revenue representing only 53% of the planned amount. Furthermore, the hospital remained with an unspent balance of UGX.0.17bn representing an absorption level of 98%. \u2022 I noted that out of the 13 quantified outputs assessed, only one output was fully implemented; four outputs were partially implemented while eight outputs were not implemented. \u2022 I observed that the hospital has outstanding pension liabilities to the tune of UGX.0.939bn. \u2022 I noted delays in the completion of the maternity and children\u2019s health complex at the hospital with the works valued at UGX.10.612bn and an initial completion date of 2017. Furthermore, I noted poor workmanship in renovation works of the hospital mortuary. \u2022 The hospital lacked 9 key medical equipment expected in a hospital by minimum standards. \u2022 There were challenges of drug stock outs of vital medicines like Coartem, Oxytocin, Insulin, Atenolol among others. \u2022 None of the senior management staff had signed Performance Agreements as at 31st July 2018 and management had not submitted reports on performance appraisals to the Ministry of Public Service by 15th September 2018. \u2022 The hospital has 136 vacant positions representing 36% of the total approved staff establishment. |", "metadata": {"page": 269, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | SN 14   | LOCAL GOVERNMENTS Mubende Regional Referral Hospital Opinion Unqualified   | SUMMARY OF KEY FINDINGS \u2022 The hospital remained with an unspent balance of UGX.0.926bn representing an absorption level of 88.3%. \u2022 I noted that out of the five outputs assessed, three outputs were fully implemented; one output was partially implemented while the other output was not implemented. \u2022 I observed delays in the construction of the paediatric ward, surgical ward and mortuary for works valued at UGX.7.483bn with an expired contract date of 2017. \u2022 The hospital lacked 72 key medical equipment expected in a hospital by minimum standards. \u2022 There were noted challenges of drug stock outs of vital medicines like Oxytocin, Gentamicin, Ceftriaxone, Paracetamol among others and shortfalls in drug deliveries of up to UGX.40,368,149 during the financial year. \u2022 The hospital has 11 vacant positions for medical consultants. \u2022 Shortcomings were noted in the implementation of the provisions in the circular standing instructions on staff performance management. The gaps identified include non-completion of Performance Agreements and performance plans, no quarterly reviews undertaken, no appraisals, no performance improvement plans prepared, non-submission of reports on Performance Agreements, Performance Appraisals, Performance Improvement Plans to MoPS, lack of mechanism to monitor staff attendance and lack of client charter.   |\n|---:|:--------|:---------------------------------------------------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | 15.0    | Kalungu DLG Opinion Unqualified                                            | \u2022 There was a shortfall in releases amounting to UGX.0.66bn representing 3%. Further, the District remained with an unspent balance of UGX.0.616bn representing an absorption level of 97%. \u2022 I noted that out of the 16 key deliverables inspected; ten were fully implemented, two were partially implemented while four were not implemented. \u2022 Under the UgIFT, I noted there were procurement delays of up to four months in the contract for the upgrade of Kabaale health centre II. Furthermore, I noted delays of 17 months in the contract for the construction of the seed school at Lukaya and the works were incomplete. \u2022 Under the UWEP program, the District had recovered only 31% of the amount outstanding from disbursements from the 2016/2017 and 2017/2018 financial years. \u2022 The District had recovered only 36% of the recoverable amount from the YLP groups for funds disbursed in the 2014/2015 and 2015/2016 financial years and two groups inspected had seized operation with UGX.19,161,000 not yet recovered. \u2022 The district has 159 non-functional water sources representing 21% of all the water sources in the District. \u2022 I noted unlicensed activities of brick-laying in a wetland at Kitosi Parish \u2013 Kyamulibwa Sub County.                                                                                                                              |\n|  1 | 16.0    | Mubende MC Opinion Unqualified                                             | \u2022 There was a shortfall in releases amounting to UGX.0.307bn representing 3.5%. Further, the Municipal remained with unspent balance of UGX.0.182bn representing an absorption level of 98%. \u2022 I noted that two outputs i.e. installation of toilet facilities in the administration block and renovation of library were not implemented. \u2022 Under the UgIFT program, I noted delays in contract execution of up to three months for the upgrade of Lwemikomago health centre II and incomplete works. \u2022 Under the URF, I noted that the Municipal council failed to implement road works on 24Kms worth UGX.79,750,000 due to underfunding and diversions. Furthermore, the Municipal executed road works of UGX.7,000,500 that were not in the Municipal council work plan. \u2022 Under the YLP program, I inspected two Piggery projects and observed that none of the groups had paid back any funds and that both groups had lost some animals to disease. \u2022 Under the UWEP program, I inspected Kisa kyamukama women\u2019s group and observed inadequate farm practices.                                                                                                                                                                                                                                                                                                                            |\n|  2 |         |                                                                            |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                   |", "metadata": {"page": 270, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS MBALE BRANCH   | SUMMARY OF KEY FINDINGS                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              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 0 |    1 | Pallisa DLG Opinion Unqualified  | \u2022 There was a shortfall in releases amounting to UGX. 1.26Bn representing 4% of the budget. Further, the entity remained with unspent balance of UGX.1.62Bn representing an absorption level of 95%. \u2022 298 acres of district land on seven locations had not been secured by titling hence the risk of encroachment and disputes. \u2022 Works under UgIFT were ongoing with work at the health centre nearing completion. Four- stance pit latrine was still under construction and not yet roofed. I further noted delay in the procurement process and late release of funds for one seed school. \u2022 Under NUSAF-3 UGX.1.99bn was used to support 63 beneficiary sub-groups. I noted that UGX.106,776,706 had not been withdrawn from the bank accounts, which negatively affects project implementation. Furthermore I noted delay in project Implementation of some sub projects such as the construction of the access roads, planting of trees and fish caging. \u2022 Under URF field inspection revealed sections of some roads were poorly maintained, silted culverts affecting the flow of rainwater. In addition, I observed emergency works were undertaken at a cost of UGX.61,227,380 of the budget leading to an excess funding by UGX.20,228,380. \u2022 I noted that out of UGX.405,900,870 of YLP expected to have been repaid by close of the 2018/2019 financial year, only UGX.51,451,000 had been recovered, leaving an outstanding balance of UGX.372,172,364 \u2022 Under UWEP, projects funds worth UGX.220m meant for F/Y 2017/2018, were released to the district in the third quarter of the F/Y 2018/2019 resulting into delayed implementation of the projects. Further, I noted that groups repaid only 12.5% of the total of disbursement in the FYs 2016/17 to 2018/19. |", "metadata": {"page": 271, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS MBALE BRANCH   | SUMMARY OF KEY FINDINGS                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |\n|---:|-----:|:---------------------------------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    2 | Manafwa DLG Opinion Qualified    | \u2022 I noted Unsupported cash and cash equivalents UGX.339,041,288 \u2022 I also noted that UGX.79,981,474 in respect of payables compensations was not supported. \u2022 Statement did not disclose the contingent liabilities in relation to ongoing legal proceedings amounting to UGX.117m. \u2022 There was a shortfall in releases amounting to UGX. 1.49Bn representing 5.5% under release. Further, the entity remained with unspent balance of UGX.0.17Bn representing an absorption level of 99.19%. \u2022 Works under UgIFT were ongoing however pending works included roofing and ceiling works, fixing of doors and windows, plastering, electrical installations, plumbing, Septic tank, soak pit, placenta pit, and finishing works, among others. Further, I noted absence of performance security and Failure to test materials used in the construction work. \u2022 Under NUSAF-3 UGX 523,000,000 to cater for 20 sub-projects for the period 2018/2019. Out of the 5 subprojects inspected I noted that biometric machines for finger print reading sometimes failed and members did not maintain proper records of expenditure and no internal audit was done. \u2022 Under URF field inspection revealed sections of some roads the road lacked side drains; leading to flooding roadsides, Bushy road sides, and road surface was slippery due to a lack of gravel. \u2022 I noted a recovery rate of only 20% of the funds disbursed in FY 2014/2015 to 2015/2016. |\n|  1 |    3 | Mbale MC Opinion Unqualified     | \u2022 There was a shortfall in releases amounting to UGX.0.205Bn representing 1% under release. Further, the entity overspent UGX.5.53bn representing absorption level of 129%. \u2022 UGX.436,770,000 was lost due to failure by Council to award contracts on time, while UGX.126,770,000 was lost as a result of awarding contracts below assessed market prices. \u2022 Out of the three projects inspected (UgIFT, UWEP and USMID programme) 5 outputs were partially implemented and 2 were fully implemented. \u2022 The entity had financial loss of UGX.136 million through loan penalties due to late payments                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |", "metadata": {"page": 271, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS              | SUMMARY OF KEY FINDINGS \u2022 Under URF field inspection revealed that sections of Nkoma Drive were already developing trenches/gullies.. \u2022 Under USMID I noted shoddy works yet the contractors had been paid 80% of works. Further, the drainage works were incomplete; street lights, road marks and sign posts had not been done on all the roads. \u2022 I observed that UGX.113,920,000 was disbursed to 12 groups under YLP without signing any financing agreements, repayment schedules and project files \u2022 I noted a recovery rate of only 9.3% of the funds disbursed in FY 2014/2015 and 2015/2016. In one group the chairman disappeared with the funds, two youth groups could not be traced while one bought poor breads of poultry birds which died. \u2022 Under UWEP, projects funds worth UGX.166m were disbursed for F/Y 2017/2018, however, only 17% had been recovered leaving a balance of UGX.138,356,200 outstanding. \u2022 I noted that the vehicle LG 0144-30 Fortuner attached to the Office of the Mayor that got involved in an accident has not been repaired. \u2022 UGX.22,975,648 has been paid to irregular to two staff that absconded from duty.                                                                                    |\n|---:|-----:|:-------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    4 | Butebo DLG Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX.0.343Bn representing 2.3% under release. Further, the entity remained with unspent balance of UGX.1.452Bn representing an absorption level of 89.9%. \u2022 Out of the five projects inspected (UgIFT, Water, NUSAF 3, YLP and UWEP programme) (4) were fully achieved while (3) were partially implemented and 2 were not implemented. \u2022 Works under UgIFT were ongoing however there was delayed construction works at Kanginima Seed Secondary School and delay in procurement process which resulted in delay of 7 months from the plan. \u2022 Out of the 2 subprojects inspected I noted that most of the ground nuts supplied and planted had been affected by the dry weather, late release of funds could not enable some projects to take off like the Raraka tree planting project and one member disappeared with the group funds. \u2022 Under URF field inspection revealed sections of the road required offshoots. \u2022 I noted a recovery rate of only 6.3% of the funds disbursed in FY 2015/2016 to 2017/2018. One of the youth group inspected did not keep books of accounts. \u2022 Under UWEP, projects I noted that groups repaid only 19% of the total of disbursement in the FYs 2016/17. |", "metadata": {"page": 272, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS                 | SUMMARY OF KEY FINDINGS \u2022 Under URF field inspection revealed that sections of Nkoma Drive were already developing trenches/gullies.. \u2022 Under USMID I noted shoddy works yet the contractors had been paid 80% of works. Further, the drainage works were incomplete; street lights, road marks and sign posts had not been done on all the roads. \u2022 I observed that UGX.113,920,000 was disbursed to 12 groups under YLP without signing any financing agreements, repayment schedules and project files \u2022 I noted a recovery rate of only 9.3% of the funds disbursed in FY 2014/2015 and 2015/2016. In one group the chairman disappeared with the funds, two youth groups could not be traced while one bought poor breads of poultry birds which died. \u2022 Under UWEP, projects funds worth UGX.166m were disbursed for F/Y 2017/2018, however, only 17% had been recovered leaving a balance of UGX.138,356,200 outstanding. \u2022 I noted that the vehicle LG 0144-30 Fortuner attached to the Office of the Mayor that got involved in an accident has not been repaired. \u2022 UGX.22,975,648 has been paid to irregular to two staff that absconded from duty.                                                                                                                                                                                                         |\n|---:|-----:|:----------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    5 | Bulambuli DLG Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX.0.38Bn representing 1.7% under release. Further, I noted that supplementary funds of UGX. 85,406,257 (54%) relating to local revenue had not been approved by council and the entity remained with unspent balance of UGX.0.047Bn representing an absorption level of 100.2%. \u2022 Under URF field inspection revealed some incomplete works such as Drainage works, culvert cleaning, failure to test road construction materials and late transfer of funds to lower local governments \u2022 Works under UgIFT were ongoing with however there was delayed Completion of the upgrade of Bunambutye Health centre II to health centre III and no evidence of materials testing was availed \u2022 Under NUSAF-3 UGX.0.907Bn was used to support beneficiary sub-groups. I noted that there was delayed transfer of funds to the district, poorly implemented projects, Non-Functional Project Assets and project had not been audited by the internal audit department \u2022 I noted a recovery rate of only 39% of the funds disbursed in FY 2015/2016 to 2017/2018. In addition one youth group could not be traced. \u2022 Under UWEP, projects I noted that groups repaid 72% of the total of disbursement in the FYs 2016/17 to 2018/19. One of the women groups received project funds which were shared amongst group members. |", "metadata": {"page": 272, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS              | SUMMARY OF KEY FINDINGS \u2022 Inspection of Muyembe health centre IV in Muyembe Sub-County revealed that there was lack of essential equipment and oxygen equipment in the wards \u2022 Under water for production the district planned to drill 9 boreholes however only two boreholes were successful.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |\n|---:|-----:|:-------------------------------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    6 | Kween DLG Opinion Unqualified  | \u2022 There was a shortfall in releases amounting to UGX.0.767Bn representing 5% under release. \u2022 Out of the four projects inspected (UgIFT, URF, NUSAF 3, and YLP) (2) were fully achieved while (3) were partially implemented. \u2022 Under NUSAF-3, the entity budgeted for 29 sub-projects requiring UGX.927m however only 18 subprojects with a budget of UGX.518m were funded resulting in a funding gap of UGX.409m for 11 projects. Further, I noted that Community Watershed Committees maintained inadequate records \u2022 Under URF, field inspection revealed that some sections of the road shoulders had been washed away by floods. \u2022 I noted a recovery rate of only 5% of the funds disbursed in FY 2016/2017 under YLP. \u2022 Under water for production inspection revealed that 5% of the water sources were non- functional \u2022 It was observed that out of 1907 approved positions, only 1,528 positions were filled leaving 376 vacant representing 19.98% staff gaps.                                                                                                                                                                                                                   |\n|  1 |    7 | Tororo DLG Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX.4.626Bn representing 8% under release. Further, the entity remained with unspent balance of UGX.3.733Bn representing an absorption level of 92.9%. \u2022 Out of the five projects inspected (UgIFT, URF, NUSAF 3, YLP and UWEP programme) (2) were fully achieved while (3) were partially implemented. \u2022 I observed that the DEC was not fully constituted. \u2022 Works under UgIFT were ongoing however there were delayed works in education and health component and use of expired performance security. \u2022 Under URF field inspection revealed bridge had already broken and gravel washed away by floods and some sections of the roads that had been worked on were already in a bad state. \u2022 The district budgeted for UGX.707,480,965 for YLP, out of which UGX.543,724,000 (77%) was received, leading to an underfunding of UGX.163,756,965 (23%). I also noted a recovery rate of only 30% of the funds disbursed in FY 2014/2015 to 2016/2017. \u2022 I noted shoddy works in the construction of administration block at Molo Sub-county. \u2022 Five staff and heads of departments had exceeded the duration of their acting appointments. |", "metadata": {"page": 273, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS               | SUMMARY OF KEY FINDINGS \u2022 Inspection of Muyembe health centre IV in Muyembe Sub-County revealed that there was lack of essential equipment and oxygen equipment in the wards \u2022 Under water for production the district planned to drill 9 boreholes however only two boreholes were successful.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |\n|---:|-----:|:--------------------------------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    8 | Sironko DLG Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX. 2.087bn representing 7% of the budget. Further, the entity remained with unspent balance of UGX.1.051bn representing an absorption level of 96.4%. \u2022 The entity did not quantity its outputs therefore making it difficult to analyse the extent of attainment of planned outputs. Furthermore, key outputs such as the construction of Beteeza Seed Secondary School, upgrading of Bundenge Health Centre II and drilling of boreholes had not been implemented. \u2022 Under NUSAF-3 UGX.1.354bn was used to support 45 beneficiary sub-groups. Out of the 6 subprojects inspected I noted incomplete works on CARs, absence of project documents/information, inadequate sensitization, Loss of heifers due to east coast fever, faulire to utilise project assets as per giudelines and failure to audit quarter four of ghe project. \u2022 Under URF I noted failure to implement planned projects and failure to conduct material testing. In addition field inspection revealed that projects were behind schedule and some works were incomplete. \u2022 Works under UgIFT were ongoing however some works were behind schedule. I also noted failure by contractor to follow the work plan by plastering of walls before roofing, failure to undertake materials testing and absence of Personal Protective Equipment/Gear |", "metadata": {"page": 273, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS             | SUMMARY OF KEY FINDINGS \u2022 I noted YLP budgeted to receive UGX.414,490,000 for 35 projects however, only UGX.413,840,000 was received leaving a balance of UGX.650,000. \u2022 Out of an approved structure of 597 staff, the district had 205 (34%) positions filled, leaving a staffing gap of 392 (66%). \u2022 The entity did not operationalize Mutufu market area and slaughter slab, did not operationalize the district medical stores facility, lost two hydra form machines donated by OPM and failed to avail lease agreements or copies of the sale agreements for most of the Council land sold or leased to private developers. \u2022 The entity did not implement the planned gravity flow schemes. In addition, I noted during inspection that borehole was non-functioning and stagnant water in the spring due to clogging of the trenches.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                |\n|---:|-----:|:------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    9 | Bukwo DLG Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX.0.156Bn representing 0.3% under release. Further, the entity remained with unspent balance of UGX.0.365Bn representing an absorption level of 98%. \u2022 I observed that pension arrears worth UGX.150,590,857 were settled during the year, against an appropriation of UGX.67,722,000. \u2022 The district continued paying salaries and allowances to persons who had retired from district service and also continued to pay full salaries and allowances to employees who had been interdicted and should have been paid half of their salary. \u2022 Out of the budgeted local revenue of UGX.221,066,000, the district collected only UGX.114,960,639 (52%) resulting into a shortfall of UGX.106,105,361 (48%). \u2022 Works under UgIFT were ongoing however, I noted delayed implementation of activities, payment for unimplemented works, expired performance securities, failure to test materials used in the construction work and irregular certification of works. \u2022 Under NUSAF-3 UGX.417,771,275 was used to cater for 14 sub projects however no internal audit was done for the project during the year. \u2022 Under URF field inspection revealed failure to carry out road works as planned. In addition I observed the roads lacked side drains, were overgrown/bushy, slippery road surface due to lack of gravel and spot gravelling was carried out. |", "metadata": {"page": 274, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS              | SUMMARY OF KEY FINDINGS \u2022 I noted YLP budgeted to receive UGX.414,490,000 for 35 projects however, only UGX.413,840,000 was received leaving a balance of UGX.650,000. \u2022 Out of an approved structure of 597 staff, the district had 205 (34%) positions filled, leaving a staffing gap of 392 (66%). \u2022 The entity did not operationalize Mutufu market area and slaughter slab, did not operationalize the district medical stores facility, lost two hydra form machines donated by OPM and failed to avail lease agreements or copies of the sale agreements for most of the Council land sold or leased to private developers. \u2022 The entity did not implement the planned gravity flow schemes. In addition, I noted during inspection that borehole was non-functioning and stagnant water in the spring due to clogging of the trenches.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |\n|---:|-----:|:-------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   10 | Butaleja DLG Opinion Qualified | \u2022 I noted accumulated unsupported pension liabilities worth UGX.1,597,077,917, in the financial statements. \u2022 I also noted YLP and UWEP receivables and payables figures of UGX.856,043,904 and UGX.875,544,255 respectively were not supported by schedules. \u2022 There was a shortfall in releases amounting to UGX.2.779Bn representing 9% under release. Further, the entity over spent UGX.0.542Bn representing an absorption level of 101.9%. \u2022 Out of the five projects inspected (UgIFT, URF, NUSAF 3, YLP and UWEP programme) (3) were fully achieved while (2) were partially implemented. \u2022 Out of the budgeted donor funding of UGX 0.09bn only UGX 0.015bn representing 16.93% was received. \u2022 Seven pieces of land of district had not been secured by titling hence the risk of encroachment and disputes. \u2022 I noted that the Construction of administration block had stalled \u2022 Under NUSAF, I noted delayed implementation of projects, and absence of internal audit \u2022 I noted during inspection YLP that youth groups received project funds however no records on group management, group management and selection, repayment schedule were availed. \u2022 Under UWEP, projects out of UGX.150m released in 2016/2017, I noted that groups repaid only 13% of the total of disbursement in the FYs 2016/17 to 2018/19. |\n|  1 |   11 | Namisindwa DLG Opinion         | \u2022 There was a shortfall in releases amounting to UGX. 1.832Bn representing 8% under release. \u2022 Out of the five projects inspected (UgIFT, URF, NUSAF 3,) (1) was fully achieved while (3) were partially implemented.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |", "metadata": {"page": 274, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS Unqualified   | SUMMARY OF KEY FINDINGS \u2022 Works under UgIFT had been abandoned and the excavated foundation was filled with soil. Further I noted delayed implementation of some projects, lack of work programs/works implementation schedule and lack of material tests results. \u2022 Under NUSAF-3 UGX.1,072,186,000 was used to support beneficiary sub-groups. I noted that the district intermingled the project funds with other programmes, procurements undertaken without approved procurement plan and the project was not audited by internal audit. I also noted low attendance during weekly meetings, Poor saving culture. \u2022 Under UWEP, projects funds worth UGX.107m meant for F/Y 2017/2018, three months later on 12th February, 2019 resulting into delayed implementation of the projects. Further, I noted that groups repaid only 5% of the total of disbursement in the FYs 2016/17 to 2018/19. \u2022 The District has an approved staffing structure of 135 staff only 64 (47%) were filled leaving 71 vacant.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                              |\n|---:|-----:|:--------------------------------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   12 | Mbale RRH Opinion Qualified     | \u2022 I noted Prior year adjustment of UGX 319,505,451 in the financial statements that were not adequately supported. \u2022 There was a shortfall in releases amounting to UGX. 0.158Bn representing 1% under release. Further, the entity remained with unspent balance of UGX.2.526Bn representing an absorption level of 81%. \u2022 I noted that the Hospital received off-budget financing to a tune of UGX.586, 957,355 contrary to the PFMA. \u2022 Out of the 12 members of Senior Management, only 5 had signed Performance Agreements as at 31st July, 2019 contrary to the standing instruction issued by the Ministry of Public service. \u2022 Management did not submit signed performance agreement reports to the Ministry of Public Service by 15th September 2019 contrary to the standing instruction issued by the Ministry of Public service. \u2022 I observed that out of 352 staff in post at the beginning of the financial year 2018/19, only 250 staff filled in their annual performance plans implying that 102 Staff did not undertake the activity. \u2022 Out of 352 staff in post at the beginning of the financial year, only 155 staff completed the performance appraisals and 197 staff did not undertake the activity. \u2022 Management did not submit a report on performance appraisals to the Ministry of Public Service by 15th September 2018 as required by the guidelines. \u2022 Stores documents revealed that the Hospital had stock outs of tracer medicines during the year with stock out days ranging from a month to more than six months \u2022 Under infrastructure and Equipment status I noted that the hospital had three x-ray machines but only one was functioning and did not have a CT scan. \u2022 Inspection of the hospital mortuary revealed that the there are no Trollies for use in the mortuary, no beds on which dead bodies are placed, no fridge for storage of dead bodies and no formalin used to treat dead bodies. |", "metadata": {"page": 275, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS Unqualified   | SUMMARY OF KEY FINDINGS \u2022 Works under UgIFT had been abandoned and the excavated foundation was filled with soil. Further I noted delayed implementation of some projects, lack of work programs/works implementation schedule and lack of material tests results. \u2022 Under NUSAF-3 UGX.1,072,186,000 was used to support beneficiary sub-groups. I noted that the district intermingled the project funds with other programmes, procurements undertaken without approved procurement plan and the project was not audited by internal audit. I also noted low attendance during weekly meetings, Poor saving culture. \u2022 Under UWEP, projects funds worth UGX.107m meant for F/Y 2017/2018, three months later on 12th February, 2019 resulting into delayed implementation of the projects. Further, I noted that groups repaid only 5% of the total of disbursement in the FYs 2016/17 to 2018/19. \u2022 The District has an approved staffing structure of 135 staff only 64 (47%) were filled leaving 71 vacant.   |\n|---:|-----:|:--------------------------------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   13 | Kapchorwa DLG Opinion Qualified | \u2022 There was a shortfall in releases amounting to UGX.3.05Bn representing 13% under release. Further, the entity remained with unspent balance of UGX.0.023Bn representing an absorption level of 99.8%. \u2022 UGX.503,832,732 was mischarged by the entity. \u2022 Out of the five projects inspected (UgIFT, URF, NUSAF 3, YLP and UWEP programme) (3) were fully achieved while (2) were partially implemented. \u2022 Works under UgIFT were incomplete with roofing and rain water disposal, Plastering, external and internal finishes, joinery fittings, electrical and mechanical installations, VIP 4 stance pit latrine and improvements on existing OPD not yet done. Further, I noted failure by contractor to; follow the work programme, undertake material tests and failure to provide Personal Protective Equipment/Gear (PPE). \u2022 Under NUSAF-3 UGX.682,448,000 was used to support 32 beneficiary sub-groups. I noted that some of the project assets were non-functioning.                                     |", "metadata": {"page": 275, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS              | SUMMARY OF KEY FINDINGS \u2022 Under URF field inspection revealed some points lacked off shoots to drain away running water and some works had been spoilt by the heavy rains making some sections almost impassable. \u2022 I noted under YLP a recovery rate of only 26% of the funds disbursed in FY 2015/2016 to 2017/2018. In addition to this some of the 2014/15 YLP groups that received UGX.76,923,000 were no longer in existence \u2022 Under UWEP, I noted that groups repaid only 39% of the total of disbursement in the FYs 2016/17 to 2018/19. \u2022 The District council had an approved structure of 1034 staff (excluding secondary school teachers) but only 807(78%) positions were filled, leaving 227 vacant.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |\n|---:|-----:|:-------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   14 | Mbale DLG Opinion Unqualified  | \u2022 There was a shortfall in releases amounting to UGX.2.868Bn representing 6% under release. Further, the entity remained with unspent balance of UGX.0.517Bn representing an absorption level of 98.9%. \u2022 Out of the five projects inspected (UgIFT, URF, NUSAF 3, YLP and UWEP programme) (2) were fully achieved while (3) were partially implemented. \u2022 I noted that the district had rent arrears of UGX.1,440,564,935 at the closure of the year under review. \u2022 Works under UgIFT were ongoing with casting of the staff houses and the multipurpose hall complete. 2 stance VIP latrine had not been erected yet funds of UGX.31,031,000 had already been paid for it. \u2022 Under URF, field inspection revealed sections of some roads required mechanized maintenance and some sections of the road were narrow. \u2022 I noted that under YLP there was a recovery rate of only 11% of the funds disbursed in FY 2014/2015 to 2015/2016. Besides review of the program document revealed no business plans and consequently, project planning and execution was haphazard. \u2022 Under UWEP, I noted that groups repaid only 26.5% of the total of disbursement of FY 2017/18.                                                                                                 |\n|  1 |   15 | Budaka DLG Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX. 0.69Bn representing 3% under release. Further, the entity remained with unspent balance of UGX.0.752bn representing an absorption level of 96.6%. \u2022 Under UgIFT, I noted that although works were ongoing, works at one site had been abandoned. \u2022 Under NUSAF-3 UGX.0.681bn was disbursed late, the project was not audited and some project assets were non-functional. Further, I noted that the NUSAF Community facilitators shared one motorcycle for 7 watersheds, which may hamper the Community Facilitators from undertaking their roles properly. \u2022 I noted a recovery rate of only 13% of the funds disbursed since the start of programme. \u2022 Under UWEP, projects funds, the district had budgeted for a total amount of UGX.178,387,000 for the financial year 2018/2019 and only received UGX.91,312,684, leading to a shortfall of UGX.87,074,316. Further, I noted that groups repaid only 16% of the total of disbursement in the FYs 2016/17 to 2018/19. \u2022 Under capitation grant I noted Sapiri Primary School did not prepare financial statements. \u2022 Out of 95 pieces of land, 57 entities representing 60% of the district lacked land titles for the land where council properties are located. |", "metadata": {"page": 276, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS             | SUMMARY OF KEY FINDINGS \u2022 Under URF field inspection revealed some points lacked off shoots to drain away running water and some works had been spoilt by the heavy rains making some sections almost impassable. \u2022 I noted under YLP a recovery rate of only 26% of the funds disbursed in FY 2015/2016 to 2017/2018. In addition to this some of the 2014/15 YLP groups that received UGX.76,923,000 were no longer in existence \u2022 Under UWEP, I noted that groups repaid only 39% of the total of disbursement in the FYs 2016/17 to 2018/19. \u2022 The District council had an approved structure of 1034 staff (excluding secondary school teachers) but only 807(78%) positions were filled, leaving 227 vacant.   |\n|---:|-----:|:------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   16 | Tororo MC Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX. 1.293Bn representing 9% under release. Further, the entity remained with unspent balance of UGX.0.350Bn representing an absorption level of 97%. \u2022 Out of the three projects inspected (UgIFT, URF, YLP), (1) was fully achieved while (2) were partially implemented. \u2022 Under URF field inspection of Kyamwinula road, revealed that the road was already in bad shape and part of Jowedi road was developing cracks.                                                                                                                                                                                                                                         |", "metadata": {"page": 276, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS              | SUMMARY OF KEY FINDINGS \u2022 I noted a recovery rate of only 6.8% of the funds disbursed in FY 2015/2016 for YLP. There was delayed transfer of recovered funds to the collection account in bank of Uganda and members of one group could not be traced. \u2022 Under UWEP, projects funds worth UGX.54m were released in F/Y 2017/2018, however I noted that groups repaid only 31% of the total of disbursement. Out of two women groups inspected, one group sold off all the stock, disintegrated. \u2022 Evaluation committee awarded contracts worth UGX.43,722,800 to various companies which had not qualified past the preliminary stage. \u2022 Out of an approved structure of 385 staff for the Municipality, Council had filled only 187 (49%) leaving 198 (51%) vacancies.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |\n|---:|-----:|:-------------------------------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   17 | Bududa DLG Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX.0.730Bn representing 3.2% under release. Further, the entity remained with unspent balance of UGX.0.21Bn representing an absorption level of 96%. \u2022 Out of the five (5) projects inspected (UgIFT, URF, NUSAF 3, YLP and UWEP programme) (3) were fully achieved while (2) were partially implemented. \u2022 Under UgIFT I noted delayed works on the Upgrade of Bubungi Health Centre II to Health Centre III, and Construction of Bubita Seed School where works were 95% substantially completed. \u2022 Under NUSAF-3 UGX.864,400,000 was received to cater for 39 projects sub-groups. I noted that financial records for the inspected groups were not availed and these were not audited by internal audit. \u2022 Out of an approved structure of 1,824 staff only 1,351 (73.73%) were filled leaving 479 (26.27%) vacancies \u2022 I noted poor recovery of YLP funds from the districts beneficiaries with 41%, 46% and 54% recovery rate for financial years 2014/2015, 2015/2016 and 2016/2017 respectively. \u2022 Under UWEP, projects funds worth UGX.133m meant for F/Y 2018/2019, were released to the district in the third quarter of the F/Y 2018/2019 resulting into delayed implementation of the projects. Further, I noted that groups repaid only 50% of the total of disbursement in the FYs 2016/17 and 5% recovery for FY 2017/2018. |", "metadata": {"page": 277, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS           | SUMMARY OF KEY FINDINGS \u2022 I noted a recovery rate of only 6.8% of the funds disbursed in FY 2015/2016 for YLP. There was delayed transfer of recovered funds to the collection account in bank of Uganda and members of one group could not be traced. \u2022 Under UWEP, projects funds worth UGX.54m were released in F/Y 2017/2018, however I noted that groups repaid only 31% of the total of disbursement. Out of two women groups inspected, one group sold off all the stock, disintegrated. \u2022 Evaluation committee awarded contracts worth UGX.43,722,800 to various companies which had not qualified past the preliminary stage. \u2022 Out of an approved structure of 385 staff for the Municipality, Council had filled only 187 (49%) leaving 198 (51%) vacancies.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |\n|---:|-----:|:----------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   18 | Busia DLG Opinion Qualified | \u2022 There was a shortfall in releases amounting to UGX. 0.374Bn representing 1% under release. Further, the entity remained with unspent balance of UGX.1.192Bn representing an absorption level of 95.6%. \u2022 I noted partial implementation of NUSAF3, UWEP and UgIFT project outputs \u2022 A total of UGX.3,252,311,940 was mischarged by the entity. \u2022 Works under UgIFT were ongoing but were incomplete by the time of audit. Electrical, plumbing and landscaping were not yet done, while modifications on the existing structure not completed. \u2022 Under NUSAF-3 UGX.1,910,202,466 was used to support 53 beneficiary sub-groups. I noted that UGX.75,974,550 had not been withdrawn from the bank accounts, which negatively affects project implementation. \u2022 Under URF, Inspection revealed some sections had over grown grass on sections of the road. \u2022 I noted a recovery rate of only 11% of the funds disbursed in FY 2014/2015 to 2016/2017 and 2017/2018 under YLP. \u2022 Under UWEP, I noted that groups repaid only 7.5% of the total of disbursement in the FYs 2016/17 to 2018/19. \u2022 Out of an approved structure of 2,396 staff, the district has filled only 2,073 leaving 323 vacancies. \u2022 I noted during physical inspection that some motor vehicles including; a grader and a fairly new motor cycle developed mechanical problems and had since been abandoned. I also noted that the district generator, tractor and 5 motor cycles were missing at the district by the time of audit. |", "metadata": {"page": 277, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | SN 19   | LOCAL GOVERNMENTS Busia MC Opinion Unqualified   | SUMMARY OF KEY FINDINGS \u2022 There was a shortfall in releases amounting to UGX.0.404Bn representing 6% under release. Further, the entity remained with unspent balance of UGX.0.291Bn representing an absorption level of 95%. \u2022 Out of the three projects inspected (URF, YLP and UWEP programme) (2) were fully achieved while (1) was not implemented. \u2022 I noted unsupported adjustments of UGX.10,303,608 to the statement of equity. \u2022 I noted that UGX.38,424,588 lacked supporting accountability documents \u2022 Out of the budgeted donor funding of UGX 0.09bn only UGX 0.015bn representing 16.93% was received. \u2022 I noted overflow of garbage beyond the designated area, the tractor meant for waste disposal had broken, and failure to sensitize the community on proper garbage management. \u2022 I noted a recovery rate of only 27% of the funds disbursed in FY 2014/2015 to 2015/2016. In addition, out of the two youth groups inspected, one had disintegrated after sharing the funds amongst themselves. \u2022 Municipal has an approved staff structure of 512 positions, out of which, only 297 (58%) positions were filled leaving 215 (42%) posts vacant.   |\n|---:|:--------|:-------------------------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | 20.0    | Kibuku DLG Opinion Unqualified                   | \u2022 There was a shortfall in releases amounting to UGX. 1.03Bn representing 5% under release. Further, the entity remained with unspent balance of UGX.0.237Bn representing an absorption level of 98%. \u2022 Out of the two projects inspected (UgIFT, and UWEP programme) I noted that all outputs were partially implemented. \u2022 Under URF field inspection revealed sections of some roads were poorly maintained with overgrown bushes and silted culverts affecting the flow of rainwater. In addition, I observed incomplete works on projects. \u2022 I noted a recovery rate of only 18% of the funds disbursed in FY 2014/2015 to 2015/2016. There was also a delay to transfer funds to the National Revolving Fund Collection Account. \u2022 Under UWEP, I noted that groups repaid only 15% of the total of disbursement in the FY 2017/18. \u2022 I noted that school facility ratios in the district did not meet national ratios recommended by MoES.                                                                                                                                                                                                                           |\n|  1 | 21.0    | Kapchorwa MC Opinion Unqualified                 | \u2022 The entity remained with unspent balance of UGX.1.048Bn representing an absorption level of 99.8%. \u2022 Under NUSAF-3 UGX.2.225bn was used to support 32 beneficiary sub-groups. I noted that UGX.75,974,550 had not been withdrawn from the bank accounts, which negatively affects project implementation. Out of the 3 subprojects inspected I noted poor management of projects and incomplete works on CARs \u2022 Under URF, field inspection revealed sections of the roads needed urgent attention. I noted that 10.49 kms more in length of road network were undertaken and UGX.34,175,000 excess funds were also used without approval of supplementary funding. \u2022 I noted that under YLP a recovery rate of only 19% of the funds disbursed in FY 2014/2015 to 2015/2016. \u2022 Out of the approved structure of 166, only 53 (32%) positions were filled leaving 113 (68%) posts vacant.                                                                                                                                                                                                                                                                                |\n|  2 |         | MBARARA BRANCH                                   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |\n|  3 | 1.0     | Kiruhura DLG Opinion Unqualified                 | \u2022 There was a shortfall in releases amounting to UGX.2.941Bn representing 10% under release. Further, the entity remained with unspent balance of UGX.1.456Bn representing an absorption level of 95%. \u2022 I noted that out of the 8 sampled key deliverables, 4 were fully implemented, 2 were partially implemented and 3 were not implemented.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |", "metadata": {"page": 278, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS               | SUMMARY OF KEY FINDINGS \u2022 Under UgIFT, I noted a 5 months delay in procurement process for upgrade of 2 HC IIs to HC IIIs at Rwenshande and Kitura. I further noted a 4 months delay in procurement for the construction of Nyakasharara Seed School. VAT of UGX.149,491,525 was irregularly paid on the contract of upgrading Rweshande and Kitura Health centers. \u2022 Under URF, Field inspections of road works revealed culverts were delivered but not install for Keitoti-Kitabu-Rwenjabu Road. \u2022 I noted a YLP recovery rate of only 45% for the funds disbursed in FY 2013/2014 and 2015/2016 with full recovery expected by 2018/19. \u2022 Under UWEP, I noted that from the financial year 2015/16 to date, the district had recovered 74% out of the expected total amount. I further noted that there was no release of funds for F/Y 2018/19 despite the budget of UGX.179,281,000.                                                                                                                                                                                                                                                                                                                                                                                                                                             |\n|---:|-----:|:--------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    2 | Kanungu DLG Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX. 2.521Bn representing 7% under release. Further, the entity remained with unspent balance of UGX.2.730Bn representing an absorption level of 92%. \u2022 I noted that out of the 18 sampled key deliverables, 11 were fully implemented, 7 were partially implemented. \u2022 Under UgIFT, I noted a reduction in the scope of works planed in the upgrading of Matanda HC II to a HC III by elimination of a placenta pit due limited funding. I also noted the construction of a Seed Secondary School in Katete Sub-county did not take off due to incomplete procurement process and funds worth UGX.731,049,478 was swept back to CF. \u2022 I noted a YLP recovery rate of only 26% for the funds disbursed in FY 2013/2014 to date with full recovery expected by 2018/19. \u2022 Under UWEP, I noted that no recovery of funds of funds up to 14,940,000 from the 2 sampled groups.                                                                                                                                                                                                                                                                                                                                                                                                           |\n|  1 |    3 | Mbarara DLG Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX. 4.429 Bn representing 11.7% under release. Further, the entity remained with unspent balance of UGX.0.002Bn representing an absorption level of 99.9%. \u2022 I noted that out of the 33 sampled key deliverables, 26 were fully implemented, 5 were partially implemented and 2 were not implemented \u2022 I noted that the district had accumulated payables amounting to UGX.711,035,947 arising from from failure to repay the YLP and UWEP funds - UGX.663,696,412 and other creditors - UGX.47,339,535 \u2022 Under UgIFT, I noted an advance payment UGX.238,580,822 for construction of Bukiro Seed Secondary School in Bukiro Sub-county, However the site was abandoned by the contractor after excavating foundation trenched on grounds of high-water logging and requiring foundation redesign. \u2022 Under URF, I noted a 102% release of the budget of UGX.1,203,519,000. Field inspections of road works revealed installed culverts lacked head walls in some sections. \u2022 I noted a YLP recovery rate of only 45% for the funds disbursed in FY 2013/2014 and 2015/2016 with full recovery expected by 2018/19. \u2022 Under UWEP, I noted that from the financial year 2015/16 to date, the district had recovered only UGX.57,545,850 which is 48.7% of the expected total recovery. |", "metadata": {"page": 279, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS                | SUMMARY OF KEY FINDINGS \u2022 Under UgIFT, I noted a 5 months delay in procurement process for upgrade of 2 HC IIs to HC IIIs at Rwenshande and Kitura. I further noted a 4 months delay in procurement for the construction of Nyakasharara Seed School. VAT of UGX.149,491,525 was irregularly paid on the contract of upgrading Rweshande and Kitura Health centers. \u2022 Under URF, Field inspections of road works revealed culverts were delivered but not install for Keitoti-Kitabu-Rwenjabu Road. \u2022 I noted a YLP recovery rate of only 45% for the funds disbursed in FY 2013/2014 and 2015/2016 with full recovery expected by 2018/19. \u2022 Under UWEP, I noted that from the financial year 2015/16 to date, the district had recovered 74% out of the expected total amount. I further noted that there was no release of funds for F/Y 2018/19 despite the budget of UGX.179,281,000.   |\n|---:|-----:|:---------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    4 | Ntungamo DLG Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX.2.703Bn representing 5.7% under release. Further, the entity remained with unspent balance of UGX.1.33Bn representing an absorption level of 97%. \u2022 I noted that out of the 5 sampled key deliverables, 2 were fully implemented, 2 were partially implemented and 1 was not implemented \u2022 I noted that the district had accumulated payables worth UGX.1,901,471,853 arising from failure to repay the YLP and UWEP funds - UGX.1,317,208,361 and other creditors -UGX. UGX584,263,492.                                                                                                                                                                                                                                                                                                                                                |", "metadata": {"page": 279, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS                 | SUMMARY OF KEY FINDINGS \u2022 Under UgIFT, I noted incomplete works of upgrading of Kyamashwa and Karuruma health center II to III which was awarded in the third quarter of the financial year. I further noted that the Construction of Kihanga Seed School was not implemented due to delayed procurement process. \u2022 Under URF, I noted a 100% release of the budget however, field inspections of road works revealed some cases of incomplete works. \u2022 I noted a YLP recovery rate of only 52.5% for the funds disbursed in FY 2015/2016 with full recovery expected by 2018/19.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |\n|---:|-----:|:----------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    5 | Rukungiri DLG Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX.1.29Bn representing 3% under release. Further, the entity remained with unspent balance of UGX.1.627Bn representing an absorption level of 96%. \u2022 I noted that out of the 5 sampled key deliverables, 3 were fully implemented, 1 was partially implemented and 1 was not implemented \u2022 Under UgIFT, I noted incomplete works of upgrade Karuhembe HC II to Health Centre III which was awarded in the second quarter of the financial year. I further noted that the construction of Kebisoni Seed Secondary school was not implemented due to delayed procurement process by 11months. \u2022 I noted a YLP recovery rate of only 33% for the funds disbursed in FY 2015/2016 with full recovery expected by 2018/19. Field inspections revealed some cases of groups had disintegrated \u2022 Under UWEP, I noted that from the financial year 2015/16 to date, the district had recovered only 27% out of the expected total amount. \u2022 I noted that out of the approved structure of 2,893 staff but only 77% were filled leaving a staffing gap of 23%. |\n|  1 |    6 | Isingiro DLG Opinion Unqualified  | \u2022 I noted that the district had payables of UGX.2,796,726,008 by the close of the year. \u2022 Under UgIFT, I noted that the district received 98% of its budget of UGX.1,354,385,906 out of which UGX.497,882,551 was utilized leaving UGX 828,674,440 as unspent. \u2022 Under URF, I noted a 96% release of the budget of UGX.1,850,637,916. Field inspections of road works revealed gravelling and compacting had not done and some cases of fewer culvert than planned. \u2022 I noted a YLP recovery rate of only 25.7% for the funds disbursed from FY 2013/2014 to date with full recovery expected by 2018/19. Field inspections revealed that the money was all taken by one individual in of 3 groups. \u2022 Under UWEP, I noted no funding was received during the F/Y yet a budget of UGX.258,302,000 was approved.                                                                                                                                                                                                                                                                                          |", "metadata": {"page": 280, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS                | SUMMARY OF KEY FINDINGS \u2022 Under UgIFT, I noted incomplete works of upgrading of Kyamashwa and Karuruma health center II to III which was awarded in the third quarter of the financial year. I further noted that the Construction of Kihanga Seed School was not implemented due to delayed procurement process. \u2022 Under URF, I noted a 100% release of the budget however, field inspections of road works revealed some cases of incomplete works. \u2022 I noted a YLP recovery rate of only 52.5% for the funds disbursed in FY 2015/2016 with full recovery expected by 2018/19.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |\n|---:|-----:|:---------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    7 | Bushenyi DLG Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX. 0.255Bn representing 0.94% performance of the budget. Further, the entity remained with unspent balance of UGX.1.852Bn representing an absorption level of 93.1%. \u2022 Out of the six key deliverables I selected, four were fully implemented and two were partially implemented. I further noted that URF was not reported on in the statement of performance \u2022 I noted that the district had not paid pension and gratuity amounting to UGX.1,088,647,819 by the end of the financial year \u2022 Under UgIFT, there was a 5 months delay in the procurement process for Upgrade of Kibazi HC II to HC III. Field inspections revealed incomplete works for this project. I also noted a 4 months delay in the start of the construction Kabushabo Seed school. \u2022 Under YLP, I noted a recovery rate of only 57% for the funds disbursed in FY 2013/2014 and 2015/2016 with full recovery expected by 2018/19. I inspected one youth group (Ntungamo youth Boda-boda group) and discovered the all funds received were irregularly utilized by one individual. \u2022 Under UWEP, I noted that from the financial year 2017/18 to date, the district had made recoveries of only UGX.70,446,400 (24%) of the expected total amount. I inspected one group |", "metadata": {"page": 280, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS              | SUMMARY OF KEY FINDINGS called Ryeseera Bakyara Twebiseho Women\u2019s Group and noted diversion from initial business of goat rearing to money lending to group members.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |\n|---:|-----:|:-------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    8 | Kisoro DLG Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX.0.764 Bn representing 2.4% under release. Further, the entity remained with unspent balance of UGX.0.741Bn representing an absorption level of 97.9%. \u2022 I noted that out of the 5 sampled key deliverables, 2 were fully implemented, 2 were partially implemented and 1 was not implemented. \u2022 I noted that the district had accumulated payables worth UGX.1,221,387,026 arising from from failure to repay the YLP and UWEP funds - UGX.1,209,982,000 and other creditors - UGX.11,699,586. \u2022 Under UgIFT, I noted incomplete works on the Upgrade of Marega Health Centre II to III which was awarded in the third quarter of the financial year. I further noted that the construction of Nyakinama Seed School was not implemented due to delayed procurement process. \u2022 Under URF, I noted a 102% release of the budget of UGX.717,131,860. Field inspections of road works revealed inadequate off-shoots and shaping for proper water draining on some of the roads visited. \u2022 Under UWEP, I noted that the District did not receive any funds during the FY 2018/19 despite having a budget of UGX.219,603,446. \u2022 I noted a YLP recovery rate of only 49.4% for the funds disbursed in FY 2015/2016 with full recovery expected by 2018/19. |\n|  1 |    9 | Sheema DLG Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX.2.062 Bn representing 8.6% under release. Further, the entity remained with unspent balance of UGX.0.205Bn representing an absorption level of 99.1%. \u2022 I noted that all 7 sampled key deliverables were partially implemented \u2022 I noted that the district had accumulated pension and salary arrears of UGX 358,646,665 and UGX 15,173,396 respectively. \u2022 Under UgIFT, I noted incomplete works of up-grade Mabaare and Kyeihara Health Centers II to Health Centers III which was awarded in the third quarter of the financial year. I further noted that the construction of Kigarama Seed School was partially implemented due to delayed procurement process. \u2022 I noted a YLP recovery rate of only 51% for the funds disbursed in FY 2014/2015 and 2016/2017 with full recovery expected by 2018/19. \u2022 Under UWEP, I noted none funding for the programme despite the of approved budget UGX 175,532,000.                                                                                                                                                                                                                                                                                                                                     |", "metadata": {"page": 281, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS              | SUMMARY OF KEY FINDINGS called Ryeseera Bakyara Twebiseho Women\u2019s Group and noted diversion from initial business of goat rearing to money lending to group members.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |\n|---:|-----:|:-------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   10 | Mbarara MC Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX.6.229 Bn representing 14.4% under release. Further, the entity remained with unspent balance of UGX.1.384Bn representing an absorption level of 96.26%. \u2022 I noted that Out of the 9 planned projects for the year, 8 projects/activities were fully implemented and 1 was partially implemented. \u2022 Under UgIFT, I noted that the upgrading Kyarwabuganda HC II to HC III was awarded in the third quarter of the financial year. Out of UGX.500,000,000 received, the entity utilized UGX.170,264,488 leaving UGX.329,735,512 as unspent and swept back to CF. I further noted that VAT amounting to UGX.82,454,020 was irregularrly included in the contract price. \u2022 Under URF, I noted a 100.3% release of the budget of UGX. 1,363,868,116. I noted excess expenditure of UGX. 6,582,000 over budgeted amount. Field inspections of road works revealed lack of off shoot and incomplete works on some sections of the sampled roads. \u2022 I noted a YLP recovery rate of only 22.6% for the funds disbursed in FY 2015/2016 with full recovery expected by 2018/19. I further noted a short fall of releases of 18% during the FY. |", "metadata": {"page": 281, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS              | SUMMARY OF KEY FINDINGS \u2022 Under UWEP, I noted that from the financial year 2016/17 to date, the MC had recovered only UGX.70,505,802 (32.43%) out of the expected total amount. I noted that the MC did not receive any funds during the FY of its budget of UGX.140,630,000.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |\n|---:|-----:|:-------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   11 | Kabale DLG Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX. 0.967Bn. \u2022 Analysis of 8 sampled key deliverables in the FY 2018/2019 revealed 4 deliverables (50%) were fully implemented while 4 deliverables (50%) were partially implemented namely; \u2022 Under UgIFT, I noted that District planned to upgrade Kasheregyenyi HC II to Health Centre III at a cost of UGX.500, 000,000. Despite receiving all the fund, and undertaking the procurement, the project delayed and started during the end of 3rd quarter. I further noted that 31% of the costs was paid during the year and balance was swept back to CF. \u2022 I noted further that construction of Buhara Seed Secondary School under UgIFT did not take off due to disagreements in the procurement process and all funds swept to CF. \u2022 Under URF, 94% of the budgeted amount of UGX.1, 709,453,736 was received. Field inspections of 7 roads revealed contact implementation challenges on two roads which included cracked culverts and no off shoots. \u2022 I noted a YLP recovery rate of only 35% for the funds disbursed in FY 2013/2014 and 2015/2016 with full recovery expected by 2018/19. \u2022 Under UWEP, I noted that no money was released to the district by MoGLSD by the close of the financial year despite the approved budget of UGX.30m. I noted a recovery of UGX.71, 466, 500 which is a rate of 72% of the due balance as at end of F/Y. |\n|  1 |   12 | Ibanda DLG Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX.1.406Bn representing 7% under release. Further, the entity remained with unspent balance of UGX.0.203Bn representing an absorption level of 99%. \u2022 I noted that out of the 6 sampled key deliverables, 3 were fully implemented, and 3 were partially implemented. \u2022 Under UgIFT, I noted incomplete works for the upgrading of Kashozi Health Centre II to HC III. I also noted irregular inclusion of VAT UGX.70,502,011 in the contract price. \u2022 I further noted a 10 months delay and 12% under absorption of the released funds for the construction of a Seed Secondary School at Rwenshambya. \u2022 I noted a YLP recovery rate of 64% for the funds disbursed in FY 2013/2014 and 2015/2016 with full recovery expected by 2018/19.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |", "metadata": {"page": 282, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS               | SUMMARY OF KEY FINDINGS \u2022 Under UWEP, I noted that from the financial year 2016/17 to date, the MC had recovered only UGX.70,505,802 (32.43%) out of the expected total amount. I noted that the MC did not receive any funds during the FY of its budget of UGX.140,630,000.                                                                                                                                                                                                                                                                                                                                                                                      |\n|---:|-----:|:--------------------------------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   13 | Mbarara RRH Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX. 0.007Bn representing 0.1% under release. Further, the entity incurred more expenditure above its warrants by UGX.1.224 Bn representing an absorption level of 110%. \u2022 I noted that Out of the 20 key deliverables reported, 18 were fully implemented and 2 were partially implemented. \u2022 I noted that the hospital had payables and pension liabilities of UGX.2,921,479,267 by the close of the year. \u2022 I noted that out of the 384 approved positions, only 300 positions (78%) were filled leaving 84 positions (22%) unfilled.                                                                          |\n|  1 |   14 | Bushenyi MC Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX.0.208Bn representing 2.3% under release. Further, the entity remained with unspent balance of UGX.0.335Bn representing an absorption level of 96.2%. \u2022 I noted that Out of the 9 key deliverables for the year, 4 deliverables were fully implemented, 2 were partially implemented and 3 were not implemented. \u2022 I noted that the Municipal Council had accumulated payables of UGX.563,251,212 at the end of the year. \u2022 Under UgIFT, I noted that the upgrading Kyarwabuganda HC II to HC III was awarded in the third quarter of the financial year. Out of UGX.500,000,000 received, the entity utilized |", "metadata": {"page": 282, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS                | SUMMARY OF KEY FINDINGS UGX.170,264,488 leaving UGX.329,735,512 as unspent and swept back to UCF. I further noted that VAT amounting to UGX.82,454,020 was irregularly included in the contract price. \u2022 Under URF, I noted a 99.7% release of the budget of UGX.864,874,000. Field inspections of road works revealed bushy sections and lack of off shoots on Omuruhiita \u2013 Kitabi boarder road. \u2022 I noted a YLP recovery rate of only 32.2% for the funds disbursed from 2013/2014 to 2015/2016 with full recovery expected by 2018/19. I further noted a 100% budget short fall in the fund of YLP during the FY. \u2022 Under UWEP, I noted that from the financial year 2017/18 to date, the MC had recovered only UGX.30,615,500 (42.4%) out of the expected total amount. I also noted that the MC did not receive any funds during the FY given its budget of UGX.76,754,000.                                                                                                                                                                                   |\n|---:|-----:|:---------------------------------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   15 | Rubirizi DLG Opinion Unqualified | \u2022 There was an over release above budget amounting to UGX. 0.841Bn. Further, the entity remained with unspent balance of UGX.1.97Bn representing an absorption level of 87.1%. \u2022 I noted that out of the 15 sampled key deliverables, 10 were fully implemented, 3 were partially implemented while 2 were not implemented \u2022 Under UgIFT, I noted incomplete works of upgrading of Munyonyo and Mushumba HC IIs to HC IIIs which was awarded in the third quarter of the financial year. I further noted that the construction of Ryeru Seed Secondary School was not implemented due to delayed procurement process. All the released funds worth UGX.353,555,358 was swept back to CF. VAT amounting to UGX.142,495,313 was irregularrly included in the contract price. \u2022 Under URF, the entity received of the budget but field inspections of road works revealed lack of sign post for the roads under construction. \u2022 I noted a YLP recovery rate of only 39% for the funds disbursed in FY 2013/2014 and 2015/2016 with full recovery expected by 2018/19. |\n|  1 |   16 | Kabale RRH Opinion Unqualified   | \u2022 There was a shortfall in releases amounting to UGX. 0.153Bn representing 1.8% under release. \u2022 I noted that out of the 9 key deliverables reported, 6 were fully implemented and 3 were partially implemented. \u2022 I noted that out of the 422 established position only 258(61%) were filled leaving 164(39%) posts vacant.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |\n|  2 |   17 | Sheema MC Opinion Unqualified    | \u2022 There was a shortfall in releases amounting to UGX.0.133Bn representing 1.2% under release. Further, the entity remained with unspent balance of UGX.0.279Bn representing an absorption level of 98%. \u2022 I noted that out of the 8 sampled key deliverables, 7 were fully implemented and 1 was partially implemented. \u2022 Under UgIFT, I noted that the incomplete upgrading of Kitojo health centre in Central Division from HC II to H/C III was awarded in the second quarter of the financial year. I further noted that VAT amounting to UGX.74,919,521 was irregularrly included in the contract price. \u2022 I noted a YLP recovery rate of only 43% for the funds disbursed in FY 2015/2016 with full recovery expected by 2018/19. \u2022 Under UWEP, I noted that the MC did not receive any funds during the FY 2018/19 for its budget of UGX.98.650,000.                                                                                                                                                                                                        |", "metadata": {"page": 283, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS               | SUMMARY OF KEY FINDINGS UGX.170,264,488 leaving UGX.329,735,512 as unspent and swept back to UCF. I further noted that VAT amounting to UGX.82,454,020 was irregularly included in the contract price. \u2022 Under URF, I noted a 99.7% release of the budget of UGX.864,874,000. Field inspections of road works revealed bushy sections and lack of off shoots on Omuruhiita \u2013 Kitabi boarder road. \u2022 I noted a YLP recovery rate of only 32.2% for the funds disbursed from 2013/2014 to 2015/2016 with full recovery expected by 2018/19. I further noted a 100% budget short fall in the fund of YLP during the FY. \u2022 Under UWEP, I noted that from the financial year 2017/18 to date, the MC had recovered only UGX.30,615,500 (42.4%) out of the expected total amount. I also noted that the MC did not receive any funds during the FY given its budget of UGX.76,754,000.   |\n|---:|-----:|:--------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   18 | Buhweju DLG Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX.0.097 Bn representing 0.8% under release. Further, the entity remained with unspent balance of UGX.0.255Bn representing an absorption level of 97.8%. \u2022 I noted that out of the 7 sampled key deliverables, 3 were fully implemented, 3 were partially implemented and 1 was not implemented. \u2022 I noted that the district had payables worth UGX.1,517,445,393 that remained outstanding at the close of the year. \u2022 Under UgIFT, I noted that UGX 354,380,000 had been paid for the construction St. Anthony Kyankanda yet only ground clearing had neen done at the time of the audit. I further noted that the Upgrade of Mushasha and Engaju HC II to Health Centre III was incomplete yet UGX                                                                                                                            |", "metadata": {"page": 283, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS              | SUMMARY OF KEY FINDINGS 934,235,939 was received for this Purpose. 77.4% of the receipts remained unspent and swept back to the CF. \u2022 Field inspections for works under URF revealed that road works on Kayanja-Nyarujoje-Itorero road (8 Km) was incomplete. \u2022 I noted that the YLP recovery rate of only 28.5% for the funds disbursed in FY 2013/2014 to 2016/2017 with full recovery expected by 2018/19.                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |\n|---:|-----:|:-------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   19 | Ibanda MC Opinion Unqualified  | \u2022 I noted that Out of the 5 Key deliverable, 4 deliverables were fully implemented and 1 was partially implemented. \u2022 I noted that the MC lacked land for the Garbage Disposal Site. \u2022 Under URF, I noted a 100% release of the budget, however 10kms of planned routine manual maintenance road works were not executed during the F/Y. \u2022 I noted YLP, recovery rate of 63.3% for the funds disbursed in FY 2016/17 and 2017/18 with full recovery expected by 2018/19. \u2022 Under UWEP, I noted that from the financial year 2015/16 to date, the MC had recovered only 37.9% out of the expected total amount.                                                                                                                                                                                                                                                                   |\n|  1 |   20 | Rukiga DLG Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX.0.995Bn representing 5.7% under release. Further, the entity remained with unspent balance of UGX.2.476Bn representing an absorption level of 84.5%. \u2022 I noted that out of the 10 sampled key deliverables, 5 were fully implemented, 4 were partially implemented and 1 was not implemented. \u2022 Out of the approved the structure of the District of the 214 positions, only 100(46.7%) positions were filled leaving 114 (53.3%) positions vacant \u2022 Under UgIFT, I noted that the procurement process for the construction of Rwamucucu seed school was delayed by 6months and field inspections revealed that project was incomplete at foundation level. \u2022 Under URF, Field inspections of road works revealed inadequate drainage, cracked head walls, Silted culverts and Non-performance of road gangs in some roads. |\n|  2 |   21 | Kabale MC Opinion Unqualified  | \u2022 There was a shortfall in releases amounting to UGX.0.351Bn representing 2.2% under release. Further, the entity remained with unspent balance of UGX.0.189Bn representing an absorption level of 99%. \u2022 Under URF, Field inspections of road works revealed instances of limited drainage improvements on graded roads. \u2022 I noted a YLP recovery rate of only 21% for the funds disbursed in FY 2015/2016 with full recovery expected by 2018/19. \u2022 I noted that various staff acted for a period of more than six month.                                                                                                                                                                                                                                                                                                                                                      |", "metadata": {"page": 284, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS               | SUMMARY OF KEY FINDINGS 934,235,939 was received for this Purpose. 77.4% of the receipts remained unspent and swept back to the CF. \u2022 Field inspections for works under URF revealed that road works on Kayanja-Nyarujoje-Itorero road (8 Km) was incomplete. \u2022 I noted that the YLP recovery rate of only 28.5% for the funds disbursed in FY 2013/2014 to 2016/2017 with full recovery expected by 2018/19.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |\n|---:|-----:|:--------------------------------|:--------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   22 | Ntungamo MC Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX.0.544 Bn representing 10% under release. Further, the entity remained with unspent balance of UGX.0.302Bn representing an absorption level of 93.9%. \u2022 I noted that Out of the 8 Key deliverable, 7 deliverables were fully implemented and 1 was partially implemented. \u2022 I Noted that out of the Municipal approved structure of 159 positions, only 76(47.8%) positions were filled, leaving 83 (55.2%) positions vacant \u2022 Under UgIFT, I noted the incomplete upgrade of Ruhooko Health Centre II to a Health Centre III. \u2022 Under URF, Field inspections of some of the road works revealed deteriorating road works and non-performance of road gangs. \u2022 I noted that management did not submit signed performance agreement reports to the Ministry of Public Service by 15th September 2018 contrary to the circular standing instructions. |", "metadata": {"page": 284, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS                | SUMMARY OF KEY FINDINGS \u2022 I noted that management did not submit a report on performance appraisals to the Ministry of Public Service by 15th September 2018 contrary to the circular standing instructions \u2022 I noted that there were no quarterly performance reviews undertaken by the staff during the year under review contrary to the circular standing instructions.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            |\n|---:|-----:|:---------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   23 | Mitooma DLG Opinion Unqualified  | \u2022 There was a shortfall in releases amounting to UGX.0.053 Bn representing 0.2% under release. Further, the entity remained with unspent balance of UGX.0.644Bn representing an absorption level of 97%. \u2022 I noted that out of the 8 sampled key deliverables, 1 was fully implemented, 6 were partially implemented and 1 was not implemented at all. \u2022 Under UgIFT, I noted that the upgrading Bukuba HC II to HC III was awarded in the third quarter of the financial year and remained incomplete at F/Y end. Out of UGX.500,000,000 received, the entity utilized UGX.210,000,000 leaving UGX.240,952,947 as unspent and swept back to the Consolidated Fund. \u2022 Under YLP, I noted groups disbursed with UGX 115,018,000 from 2014/15 to 2018/19 dis- integrated after repaying 12.8%. I further noted a 45.4% recovery rate for funds disbursed from 2013/2014 - 2015/2016 expected to be recovered in 2018/19. |\n|  1 |   24 | Rukungiri MC Opinion Unqualified | \u2022 There was an excess release above the budget amounting to UGX.0.45 Bn. Further, the entity remained with unspent balance of UGX.0.525Bn representing an absorption level of 93%. \u2022 I noted that out of the 9 Key deliverable, 5 deliverables were fully implemented and 4 were partially implemented. \u2022 Under UgIFT, I noted that the upgrading of Kitimba Health Center 11 was awarded in the third quarter of the financial year and was incomplete by year end. \u2022 I noted a YLP recovery rate of only 12% for the funds disbursed in FY 2013/2014- 2015/2016 with full recovery expected by 2018/19. I further noted dis-integration of YLP groups who had received UGX.204,541,500 and whose recovery rate was 29.6%.                                                                                                                                                                                            |", "metadata": {"page": 285, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | SN   | LOCAL GOVERNMENTS               | SUMMARY OF KEY FINDINGS \u2022 I noted that management did not submit a report on performance appraisals to the Ministry of Public Service by 15th September 2018 contrary to the circular standing instructions \u2022 I noted that there were no quarterly performance reviews undertaken by the staff during the year under review contrary to the circular standing instructions.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |\n|---:|:-----|:--------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 | 25.0 | Rubanda DLG Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX.2.392 Bn representing 10% under release. Further, the entity remained with unspent balance of UGX.0.702Bn representing an absorption level of 93.1%. \u2022 I noted that out of the 4 sampled key deliverables, 2 were fully implemented and 2 were partially implemented. \u2022 Under UgIFT, I noted incomplete works on the upgrading of Mpungu HC II to HC III which was awarded in the third quarter of the financial year I further noted 1.1% partial implementation in construction of Nyamweru Seed School due to delayed procurement process. \u2022 Under URF, Field inspections of a sample of road works revealed inadequate drainage for the completed works. \u2022 Under YLP, I noted there was no recovery for the funds disbursed in FY 2014/2015 to 2016/2017 with full recovery expected by 2018/19. I also noted a 24% shortfall in budget release for F/Y 2018/19 under YLP. \u2022 Under UWEP, I noted that from the financial year 2017/18 to date, the district had recovered only 8.4% of the expected total amount. \u2022 I noted an irregular award of the rehabilitation of Nyakasazi Gravity flow scheme in Nyamweru Sub County to a non-compliant contractor. |\n|  1 | 26.0 | Kisoro MC Opinion Unqualified   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |\n|  2 |      | MOROTO BRANCH                   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |\n|  3 | 1.0  | Nakapiripirit DLG Opinion       | \u2022 There was excess expenditure of Shs.0.872bn.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |", "metadata": {"page": 285, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS Unqualified   | SUMMARY OF KEY FINDINGS \u2022 I noted full and partial implementation of planned outputs under the programmes inspected i.e. NUSAF 3, UgIFT and URF mechanised at 100%, URF periodic at 96% and YLP at 82.6%. \u2022 Gratuity arrears of UGX.102,547,496 remained outstanding at year end. \u2022 URF implementation inspection revealed that the entity over spent by 14million on routine mechanized maintenance with some road sections lacking culvert lines and submerged by water. \u2022 Under NUSAF-3, there was a delayed disbursement of UGX.5.4bn by 75 days received in the third quarter. \u2022 Under UgIFT, there was an over commitment on the Nakapiripirit Seed School project by 74million and the school does not have a land title. \u2022 Under YLP funds I noted a recovery rate of only 15.7% of the funds disbursed to 105 groups. Further analysis revealed that 33 groups of the 105 had not paid any amount to the district recovery account and there were no repayment ledgers \u2022 Under water for production, Out of 212 deep boreholes with hand pump, 32 (15%) were non- functional. In addition 39% and 31% of the pumped piped water for homes and valley tanks were non-functional.   |\n|---:|-----:|:--------------------------------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    2 | Abim DLG Opinion Unqualified    | \u2022 There was a shortfall in releases amounting to UGX.5.3Bn representing 23% of approved budget. Further, the entity remained with unspent balance of UGX.1Bn representing an absorption level of 94%. \u2022 The District planned outputs were not well analyzed as required to enable me evaluate the extent of attainment of planned outputs. Sample review of projects revealed that most of the planned outputs under URF and NUSAF 3. \u2022 Gratuity arrears of UGX. 371,764,576 remained outstanding at year end. \u2022 Under NUSAF-3, there was a delayed disbursement of UGX.2.4bn for the third quarter by 75 days and the project was not audited by Internal Audit. \u2022 Under YLP, there was a shortfall in budget release of UGX.381million due to its suspension by the Ministry. I also noted a low recovery rate of only 2% of the funds disbursed to 28 groups and there were no repayment ledgers in place hindering recovery follow up. \u2022 Under water for production, I inspected 5 boreholes constructed and noted that 3 lacked protection walls.                                                                                                                                     |", "metadata": {"page": 286, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS Unqualified   | SUMMARY OF KEY FINDINGS \u2022 I noted full and partial implementation of planned outputs under the programmes inspected i.e. NUSAF 3, UgIFT and URF mechanised at 100%, URF periodic at 96% and YLP at 82.6%. \u2022 Gratuity arrears of UGX.102,547,496 remained outstanding at year end. \u2022 URF implementation inspection revealed that the entity over spent by 14million on routine mechanized maintenance with some road sections lacking culvert lines and submerged by water. \u2022 Under NUSAF-3, there was a delayed disbursement of UGX.5.4bn by 75 days received in the third quarter. \u2022 Under UgIFT, there was an over commitment on the Nakapiripirit Seed School project by 74million and the school does not have a land title. \u2022 Under YLP funds I noted a recovery rate of only 15.7% of the funds disbursed to 105 groups. Further analysis revealed that 33 groups of the 105 had not paid any amount to the district recovery account and there were no repayment ledgers \u2022 Under water for production, Out of 212 deep boreholes with hand pump, 32 (15%) were non- functional. In addition 39% and 31% of the pumped piped water for homes and valley tanks were non-functional.                                                                                                                                                                                                                                                                                         |\n|---:|-----:|:--------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    3 | Napak DLG Opinion Unqualified   | \u2022 There was a shortfall in releases amounting to UGX.0.473bn representing 2.3%. Further, the entity remained with unspent balance of UGX.0.784Bn representing an absorption level of 96%. \u2022 I noted full implementation of planned outputs under UgIFT, URF routine mechanized maintenance and NUSAF 3 and partially implemented outputs of URF routine manual maintenance (74%), YLP (50%) while failure to implement outputs under UWEP \u2022 Gratuity arrears of UGX.46million remained outstanding at the year end. \u2022 Under UgIFT, I noted an over commitment of UGX.0.414bn in the contract for the construction of Napak Seed Secondary School. Further, the contractor did not provide a performance security and proof of insurance cover while the school also lacks a land title. \u2022 Under NUSAF-3, there was delayed disbursement of funds by 75 days and project assets were not properly managed and maintained. \u2022 Under URF, field inspection revealed that most culvert line headwalls were poorly back filled and the roads were not graveled and compacted resulting in soils being washed away. In addition some works were incomplete despite 97.3% payment. \u2022 Under YLP, the district had a recovery rate of only 30.9% of the funds disbursed in FY 2017/2018 and 2018/2019 and two youth groups received project funds which were shared amongst group members. \u2022 5 employees are still in acting positions for over 2 years contrary to standing instructions. |\n|  1 |    4 | Kotido DLG Opinion              | \u2022 UGX.821.96 million was mischarge of expenditure for the year. \u2022 UGX.857.6million payables were undisclosed.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                    |", "metadata": {"page": 286, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS Unqualified   | SUMMARY OF KEY FINDINGS \u2022 There was a shortfall in releases amounting to UGX.7.7bn representing 37%. Further, the entity over spent by UGX.0.324bn. \u2022 I noted full and partial implementation of planned outputs under different projects i.e. UgIFT and URF at 100% while NUSAF 3 and YLP were at 61% and 94% respectively. \u2022 Under NUSAF-3, I noted undisbursed funds of UGX.1.42bn to 45 groups due to a delay by the Ministry to transfer funds. Inspection of some subprojects revealed lack of accountability of money spent, poor records and failure to adhere to procurement guidelines. Project assets inspected were not properly managed and some were not availed for audit verification. \u2022 Under URF, field inspection revealed impassable road sections due to failure to install culverts, growing bushes due to heavy rains and incomplete road sections. \u2022 Under YLP, I noted a recovery rate of only 49% of the funds disbursed from FY 2014/2015 to date. Inspection of two groups revealed lack of financing agreements in place, poor records management and selected members had not been trained on repayment terms. \u2022 The district awarded VAT amounting to UGX.153.3million to 42 companies which had not registered for VAT. \u2022 I noted incomplete works for construction of motorised pump boreholes three months after contract expected completion date and thus communities could not realise the benefits. \u2022 I noted staffing gaps of 55% out of the approved staffing level of 322 positions. \u2022 There was lack of land titles for sub-county offices and main District. \u2022 I noted irregular payment of personal expenses through the imprest bank account worth UGX.859.8million and UGX.237.1million was paid in excess of monthly imprest limit.   |\n|---:|-----:|:--------------------------------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    5 | Amudat DLG Opinion Qualified    | \u2022 UGX.196.8million was unaccounted for by year end. \u2022 There was a shortfall in releases amounting to UGX.1.75bn representing 12%. \u2022 Status review of implementation of planned outputs revealed that UgIFT, URF (Routine mechanized maintenance), NUSAF 3, YLP and UWEP were ongoing, 100%, 100%, 74.4% and 0% respectively. \u2022 Pension liability of UGX.33.8million was outstanding at year end. \u2022 Under UgIFT, the district made an over commitment of UGX.0.414bn in the contract for construction of Pokot Girls Seed Secondary School and the contractor did not execute a performance security while the school lacks a land title. \u2022 Under NUSAF-3, there was delayed disbursement of UGX.2.3Bn to the district and hence there were no funds transferred to the groups. \u2022 Under URF, field inspection revealed some impassable sections of the road. \u2022 Under YLP, I noted a recovery rate of only 32.6% of the funds disbursed in FY 2016/2017 and 2018/2019 and the District failed to transfer UGX.10.7M of the recovered funds to BOU. In addition there was no repayment ledger.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                          |\n|  1 |    6 | Moroto DLG Opinion Qualified    | \u2022 UGX.0.446bn was Mischarged expenditure during the year. \u2022 Funds to the tune of UGX.0.534bn were unaccounted for. \u2022 UGX.0.346bn payables were undisclosed \u2022 There was a shortfall in releases amounting to UGX.5.8bn representing 25%. \u2022 I noted full implementation of planned outputs under different two projects (URF (Routine mechanized and manual maintenance and NUSAF 3) and partial implementation of YLP and UWEP at 82.6% and 56.41% respectively. \u2022 Under NUSAF-3, I noted delayed disbursement of funds and delayed implementation of activities worth UGX.342million by seven groups to whom funds had been disbursed. \u2022 Under URF, field inspection revealed impassable and non-motorable road sections. \u2022 Under YLP, I noted a recovery rate of only 43.2% of the funds disbursed from FY 2016/2017 to 2018/2019 and one of the two youth groups inspected did not have a log book for the motorbike purchased and the second group did not avail cattle for inspection.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |", "metadata": {"page": 287, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS               | SUMMARY OF KEY FINDINGS \u2022 Under UWEP, the district recovered only 14% of the expected funds. \u2022 VAT amounting to UGX.0.074bn was awarded to 3 companies which had either not registered or been deregistered due to non-compliance. \u2022 I noted over commitment for the construction of Katikekile Seed School by UGX.20million and the district did not obtain a land title before commencing construction. \u2022 Under water for production, the district failed to provide post construction support for 3 boreholes which did not have protection walls. \u2022 Payroll review revealed UGX. 5.3million was paid to persons not on the payroll, UGX.7.5 was over payments of salary while UGX.35.3 were salary underpayments.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                            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 0 |    7 | Kaabong DLG Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX.4.82bn representing 16% of approved budget. \u2022 The District planned outputs were not well analyzed as required to enable me evaluate the extent of attainment of planned outputs. Sample review of projects revealed that YLP and URF (maintenance) achieved all outputs while emergency works, UWEP and NUSAF 3 performed at 48%, 82% and 82% respectively. \u2022 Under URF field inspection I noted road sections had been destroyed by cows and oxen during the rainy season for works under routine mechanized maintenance and substandard works were noted under emergency works with overgrown grass on road sections. \u2022 Under NUSAF-3, there was a delayed disbursement of UGX.6.2bn received in third quarter by 75 days and the project lacked vital records and therefore could not confirm if funds were utilized as intended. The project assets were nonfunctional due to lack of maintenance. \u2022 Under YLP, I noted a recovery rate of only 41.2% for the financial years 2013/2014 to 2015/2016. An analysis of 2 groups revealed that one group could not be traced and had not repaid any amount whereas the second group had shared the money. There were no repayments ledgers in place hindering recovery follow up. \u2022 Under UWEP, one beneficiary group could not avail a motorcycle for audit inspection while another beneficiary group had changed enterprise after withdrawing all the funds. \u2022 There were no land titles for the district land. \u2022 UGX.0.241bn was paid as VAT to 10 companies not registered for VAT. \u2022 Inspection of Kaabong Hospital revealed payment for cleaning services without certification of daily works. |", "metadata": {"page": 288, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS                 | SUMMARY OF KEY FINDINGS \u2022 Under UWEP, the district recovered only 14% of the expected funds. \u2022 VAT amounting to UGX.0.074bn was awarded to 3 companies which had either not registered or been deregistered due to non-compliance. \u2022 I noted over commitment for the construction of Katikekile Seed School by UGX.20million and the district did not obtain a land title before commencing construction. \u2022 Under water for production, the district failed to provide post construction support for 3 boreholes which did not have protection walls. \u2022 Payroll review revealed UGX. 5.3million was paid to persons not on the payroll, UGX.7.5 was over payments of salary while UGX.35.3 were salary underpayments.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               |\n|---:|-----:|:----------------------------------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    8 | Nabilatuk DLG Opinion Unqualified | \u2022 The entity received 100% of all funds but remained with unspent balance of UGX.1bn representing an absorption level of 88.1%. \u2022 The District implementation level for UgIFT, URF, UWEP and YLP 100%, 100% for 72% and 48% respectively. \u2022 UGX.0.216bn payables were outstanding at year end. \u2022 Under UgIFT, I noted a contract price of 2.3bn that was over the cost of UGX.1.9bn provided by guidelines and the contractor for the seed school did not provide a performance security. \u2022 Under UWEP, there was a shortfall in funds by 13% and inspection of some groups revealed non implementation of activities given that the groups shared money amongst themselves and no trainings were carried out to provide technical guidance and lack of financial records. \u2022 Under YLP, inspection of some groups revealed non implementation of activities, diversion of funds to unapproved projects, disintegration of groups and retention of some funds at sub- counties. \u2022 Under URF, inspection revealed poor backfilling of culvert line headwalls poorly resulting in soils being washed away and exposing the culverts to breakage. \u2022 I noted that out of 341 approved posts for the traditional and Health staff, 168 (51%) were vacant. |\n|  1 |    9 | Kotido MC                         | \u2022 There was a shortfall in releases amounting to UGX.0.79bn representing 12%. Further, the entity remained with unspent balance of UGX.0.617bn representing an absorption level of 89.4%.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                           |", "metadata": {"page": 288, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS Opinion Unqualified   | SUMMARY OF KEY FINDINGS \u2022 The status of implementation of planned outputs under different projects was as follows; (URF (Routine mechanized maintenance 54.8%, Routine manual maintenance 68%, Periodic maintenance 0%, YLP 97% and UWEP 78%) \u2022 Under URF, the entity did not conduct quality tests on materials that were utilized on road maintenance and i observed that Council does not have capacity and equipment to undertake tarmac works on the road hence the minimal works undertaken. In addition there was no site ledger for the materials taken on site. \u2022 Under YLP, there was no repayment ledger in place. \u2022 Under UWEP, most of the approved projects failed to access funding due to budget cuts.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |\n|---:|-----:|:----------------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   10 | Moroto RRH Opinion Qualified            | \u2022 UGX.96million was unaccounted for by year end \u2022 UGX 39M incurred on pension and gratuity payments was unsupported. \u2022 There was a shortfall in releases amounting to UGX.0.643bn representing 9%of approved budget. Further, the entity remained with unspent balance of UGX.0.494bn representing an absorption level of 93%. \u2022 There was non-quantification of 6 outputs hindering measurement of performance. \u2022 UGX.0.16bn was Mischarged expenditure during the year. \u2022 I noted that 6 outputs were not quantified to enable measurement of performance. Further, the District implemented fully 4 of the 6 quantified outputs while 2 were partially implemented. \u2022 UGX.0.135bn payables remained outstanding at year end. \u2022 I noted excess expenditure on goods and services worth UGX0.132bn. \u2022 There was overpayment of salaries to the tune of UGX.0.162bn. \u2022 UGX 72M payment of taxable arrears was unsupported \u2022 Out of 370 staff posts, 126 posts are vacant representing of 34% staff shortage. \u2022 I noted Irregular composition of the contracts committee by an officer who acted on behalf of the solicitor General and also participated in approval of the contract. \u2022 I noted delayed disposal of expired drugs since 2017. \u2022 There was shortage of medical equipment and poor working condition of available medical equipment hindering service delivery. \u2022 I noted that 58 staff were residing under temporary Iron-sheet shelters and uniports while 21 were not assigned any house. |", "metadata": {"page": 289, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS Opinion Unqualified   | SUMMARY OF KEY FINDINGS \u2022 The status of implementation of planned outputs under different projects was as follows; (URF (Routine mechanized maintenance 54.8%, Routine manual maintenance 68%, Periodic maintenance 0%, YLP 97% and UWEP 78%) \u2022 Under URF, the entity did not conduct quality tests on materials that were utilized on road maintenance and i observed that Council does not have capacity and equipment to undertake tarmac works on the road hence the minimal works undertaken. In addition there was no site ledger for the materials taken on site. \u2022 Under YLP, there was no repayment ledger in place. \u2022 Under UWEP, most of the approved projects failed to access funding due to budget cuts.                                                                                                                                                                                                                                                                                                                                                                                                                                                           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 0 |   11 | Moroto MC Opinion Qualified             | \u2022 UGX.1bn was unaccounted for funds during the year \u2022 UGX.1.86bn payables were unsupported. \u2022 There was a shortfall in releases amounting to UGX.0.603bn representing 11%. \u2022 I noted full implementation of the planned outputs under USMID, URF routine manual maintenance and SFG and partial implementation of UWEP (80%) with unimplemented outputs under URF periodic maintenance and YLP. \u2022 UGX.162.7million was Pension liability outstanding at year end. \u2022 UGX. 107.8million was overpaid on supervision of Moroto Bus Terminal civil works contract \u2022 Under URF, the contractor was irregularly advanced 68% of funds for periodic maintenance and some road sections were poorly done and remained incomplete. \u2022 Under YLP, I noted a recovery rate of only 37% of the funds disbursed from the financial year 2016/2017 to 2018/2019. \u2022 Under UWEP, the recovery rate was low and inspection of one group revealed a change in names making it hard to confirm its existence. \u2022 I noted direct procurements worth UGX.0.471bn which eliminated competition. \u2022 UGX.13.6M was paid as VAT to a not registered firm for supervision of Moroto Bus terminal civil works. |", "metadata": {"page": 289, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    | SN   | LOCAL GOVERNMENTS               | SUMMARY OF KEY FINDINGS \u2022 Under USMID-AF, the council failed to avail work plans and budget for funds spent worth UGX.0.977bn under the project.                                                                                                                                                                                                                                                                                                                                                                                                                             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 0 |      | SOROTI BRANCH                   |                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |\n|  1 | 1.0  | Bukedea DLG Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX.0.379 Bn representing 1.42% of the budget. Further, the entity remained with unspent balance of UGX.0.298Bn. \u2022 Out of the five projects inspected (UgIFT, URF, NUSAF 3, YLP and UWEP programme) (1) were fully achieved while (4) were partially implemented. \u2022 I noted that the district did receive any donor funding despite budgeting for UGX 0.243 bn \u2022 The district had UGX.0.399 bn as pension arrears by the end of the year under review. \u2022 The district had UGX.9,713,000 as non-accounted for funds by the end of the year under review. \u2022 The district made overpayment of salary worth UGX.2,293,12 in the period under review. \u2022 945 hectares of district land in nine locations had not been secured by titling hence the risk of encroachment and disputes. \u2022 Works under UgIFT were ongoing with one of the structures at plastering of the walls, the other at ring beam level while the last one at foundation level. \u2022 Under NUSAF-3 UGX.1.222bn was used to support 35 beneficiary sub-groups. I noted that UGX.0.442bn had not been withdrawn from the bank accounts, which negatively affects project implementation. Out of the 5 subprojects inspected I noted poor participation and opposition of projects by some group members and non-functional project assets. \u2022 Field inspections Under URF revealed sections of some roads were poorly managed as evidenced by the failure to install culverts, failure to spread murram, nonuse of murram and low-cost sealing. \u2022 I noted a recovery rate of only 18.58% of the funds disbursed in FY 2014/2015 to 2017/2018 under the YLP project. In addition, two of the groups that received funds just shared the funds among the members. \u2022 Under UWEP, I noted that groups repaid only 44% of the total of disbursement in the FYs 2016/17 to 2017/18. Two women groups received project funds which were shared amongst group members since no approved project was carried out. \u2022 Under water for production, I noted non-functional water sources. \u2022 Inspection of Atutur hospital revealed that the hospital has shortage of medical equipment and nonfunctional medical equipment. |", "metadata": {"page": 290, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS              | SUMMARY OF KEY FINDINGS \u2022 Under USMID-AF, the council failed to avail work plans and budget for funds spent worth UGX.0.977bn under the project.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                       |\n|---:|-----:|:-------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    2 | Soroti DLG Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX. 1.07Bn representing 3.82%. Further, the entity remained with unspent balance of UGX.3.68Bn representing an over absorption level of 114%. \u2022 Out of the five projects inspected (UgIFT, URF, NUSAF 3, YLP and UWEP programme) (2) were fully achieved while (3) were partially implemented. \u2022 Entity failed to pay pension to respective pensioners worth UGX.4.19bn in the year under review \u2022 Entity had 30 pending and on-going court cases, some dating as far back as 2011. None was disposed in the year under review. \u2022 175 plots of district land on seven locations had not been secured by titling hence the risk of encroachment and disputes. \u2022 Works under UgIFT were ongoing with one of the structures at ring beam level while the other was not yet started yet funds of UGX.0.551bn had already been advanced. \u2022 Under NUSAF-3 UGX.2.111bn was used to support 64 beneficiary sub-groups. I noted that UGX.0.530bn had not been withdrawn from the bank accounts, which negatively affects project implementation. I noted poor management and incomplete works on CARs. \u2022 Under URF field inspection revealed sections of some roads were poorly maintained with eroded shoulders, lack of off-shoots, water logged sections and poor compaction of murram. \u2022 Under YLP, I noted a recovery rate of only 34% of the funds disbursed in FY 2014/2015 to 2015/2016. Besides two youth groups received project funds but one group disintegrated. |", "metadata": {"page": 290, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS                   | SUMMARY OF KEY FINDINGS \u2022 Under UWEP, I noted that groups repaid only 44.8% of the total of disbursement in the FYs 2017/18 to 2018/19. \u2022 Under water for production, I noted non-functional water sources.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                             |\n|---:|-----:|:------------------------------------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    3 | Kaberamaido DLG Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX. 1.27Bn representing 5% of the budget. Further, the entity remained with unspent balance of UGX.0.956Bn representing an absorption level of 96%. I also noted diversion of funds worth UGX.32,064,904. \u2022 The entire five projects inspected (UgIFT, URF, NUSAF 3, YLP and UWEP programme) were fully implemented. \u2022 Out of the budgeted donor funding of UGX.1.097bn only UGX.0.667Bn was received representing 60.79% was received. \u2022 I noted a delay of 22 days in the procurement process under UgIFT and works at one of the structures was at foundation level. \u2022 Under NUSAF-3 UGX.1.718bn was used to support 45 beneficiary sub-groups. Out of the 8 subprojects inspected I noted implementation challenges such as failure to implement activities, underutilization of project funds, delayed implementation of projects and incomplete works on CARs \u2022 URF field inspection revealed sections of some roads worked on were poorly maintained with overgrown grass. \u2022 I noted a recovery rate of only 17% of the funds disbursed in FY 2014/2015 to 2018/2019. There were also a number of implementation challenges such as youth changing locations, misuse of funds, disintegration of some groups, failure to payback and misinterpretation of the funds received for political handouts. \u2022 Under UWEP, I noted that groups repaid only 16% of the total of disbursement in the FYs 2016/17 to 2018/19. Out of the total recoveries of UGX.32,868,400 only UGX26,300,000 was transferred to revolving fund account. |", "metadata": {"page": 291, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS              | SUMMARY OF KEY FINDINGS \u2022 Under UWEP, I noted that groups repaid only 44.8% of the total of disbursement in the FYs 2017/18 to 2018/19. \u2022 Under water for production, I noted non-functional water sources.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                      |\n|---:|-----:|:-------------------------------|:-------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    4 | Dokolo DLG Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX.3.340Bn representing 14.37% of the budget. Further, the entity had unspent balance of UGX.0.145Bn representing an absorption level of 100.7%. \u2022 Out of the five projects inspected (UgIFT, URF, NUSAF 3, YLP and UWEP programme) (1) were fully achieved while (4) were partially implemented. \u2022 Out of the budgeted donor funding of UGX.0.544bn only UGX.36, 952,500 representing 6.8% was received. \u2022 Entity had UGX.15, 468,711 pension arrears by the end of the year under review. \u2022 Works under UgIFT were ongoing with one of the structures abandoned at roofing level and the other works had been delayed hence not started. \u2022 Under NUSAF-3 UGX.1.077bn was used to support 34 beneficiary sub-groups. Out of the 3 subprojects inspected I noted poor management of projects, incomplete works with dumped culverts and lack of signposts on CARs. Besides, there are nonfunctional project assets. \u2022 Under URF field inspection revealed sections of some roads which were poorly managed with spots of poor compaction of murram and low-cost sealing. \u2022 I noted a recovery rate of only 71% of the funds disbursed in FY 2014/2015 to 2015/2016. Besides, implantation challenges included, killer diseases under the piggery projects, effects of the weather to the agriculture projects, loss of interest in YLP funds and groups received project funds which were shared amongst group members. \u2022 Under UWEP, I noted that groups repaid only 45% of the total of disbursement in the FYs 2016/17 to 2018/19. I also noted other implantation challenges such as droughts, price fluctuations, disappearance of chairpersons on receipts of the monies, change of business than those approved, non-active groups and groups received project funds which were shared amongst group members. \u2022 Under water for production the district received UGX.0.257bn for water sector activities; however I noted non-functional water sources and poorly maintained boreholes. |", "metadata": {"page": 291, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN 5 | LOCAL GOVERNMENTS Katakwi DLG Opinion Unqualified   | SUMMARY OF KEY FINDINGS \u2022 There was a shortfall in releases amounting to UGX. 2.86Bn representing 10.65% under release. Further, the entity remained with unspent balance of UGX.0.215Bn representing an absorption level of 99.11%. \u2022 Out of the four projects inspected (UgIFT, NUSAF 3, YLP and UWEP programme) (1) was fully achieved while (3) were partially implemented. \u2022 Out of the budgeted donor funding of UGX1.757bn only UGX.93,129,836m representing 5% was received. \u2022 Entity had un-remitted WHT arrears worth UGX.2,269,760m by the close of the year under review. \u2022 The Entity had non-accounted for funds worth UGX.6,910,638m by the close of the year under review. \u2022 Under NUSAF-3 UGX.1.735bn was used to support 35 beneficiary sub-groups. I noted that only 6 groups had fully implemented the activities. I noted that funds worth UGX.36,000,000 meant for NUSAF 3 subprojects was transferred to two Sub-county accounts. Out of the 3 subprojects inspected I noted poor management of projects and incomplete works on CARs \u2022 Under URF field inspection revealed that sections of some roads were poorly maintained with swampy and flooded sections making some roads sections impassable. \u2022 I noted a delay of 118 days in disbursement of YLP funds from the districts to beneficiaries. Further, I noted a recovery rate of only 13.56% of the funds disbursed in FY 2015/2016 to 2018/2019. I noted that UGX.0.8bn had been recovered by 30/6/2018 but not transferred to the national revolving fund. \u2022 I noted a delay of 222 days in disbursement of funds from the districts to beneficiaries Under UWEP, the groups had repaid only 20% of the total of disbursement in the FYs 2015/16 to 2018/19. \u2022 Inspection of Katakwi hospital revealed that the hospital has nonfunctional medical equipment\u2019s and drug stock outs. \u2022 Entity had grounded assets with no plans to resort them to useable conditions.   |\n|---:|-------:|:----------------------------------------------------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |      6 | Kumi DLG Opinion Unqualified                        | \u2022 There was a shortfall in releases amounting to UGX. 1.49Bn representing 5.5% under release. Further, the entity remained with unspent balance of UGX.0.747Bn representing an absorption level of 97%. \u2022 Out of the five projects inspected (UgIFT, URF, NUSAF 3, YLP and UWEP programme) (2) were fully achieved while (3) were partially implemented. \u2022 Out of the budgeted donor funding of UGX.90,654,000m only UGX.15,343,500m representing 16.93% was received. \u2022 Entity had 21 pending and on-going court cases, some dating as far back as 2005. None was disposed in the year under review. \u2022 6 hectares of district land on seven locations had not been secured by titling hence the risk of encroachment and disputes. \u2022 Works under UgIFT, a 2 stance VIP latrine had not been erected yet funds had already been paid. \u2022 Under NUSAF-3 UGX.2.225bn was used to support 32 beneficiary sub-groups. I noted that UGX.75,974,550 had not been withdrawn from the bank accounts, which negatively affects project implementation. Out of the 3 subprojects inspected I noted poor management of projects and incomplete works on CARs \u2022 Under URF field inspection revealed sections of some roads were poorly maintained with overgrown bushes and silted culverts affecting the flow of rainwater. In addition, I observed incomplete works on projects. \u2022 UGX.0.320bn was received to construct five teachers\u2019 staff houses in Nyero sub-county, however I noted that the construction works of the kitchen, reservoir tank and the environmental restoration had not been done.                                                                                                                                                                                                                                                                                                                                                            |", "metadata": {"page": 292, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS              | SUMMARY OF KEY FINDINGS \u2022 I noted a delay of 80 days in disbursement of YLP funds from the districts to beneficiaries. Further, I noted a recovery rate of only 24% of the funds disbursed in FY 2015/2016 to 2017/2018. Two youth groups received project funds which were then shared amongst group members. \u2022 Under UWEP, projects funds worth UGX.0.0183bn meant for F/Y 2017/2018, were released to the district in the third quarter of the F/Y 2018/2019 resulting into delayed implementation of the projects. Further, I noted that groups repaid only 39% of the total of disbursement in the FYs 2016/17 to 2018/19. Two women groups received project funds which were shared amongst group members. \u2022 Inspection of Atutur hospital revealed that the hospital structure require a face-lift that estimated at UGX.0.842bn. The hospital also had challenges of understaffing (48%) and drug stock outs.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |\n|---:|-----:|:-------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    7 | Amolatar DLG Opinion Qualified | \u2022 There was a shortfall in releases amounting to UGX. 1.564Bn representing 8% under release. Further, the entity remained with unspent balance of UGX.0.394Bn representing an absorption level of 98%. \u2022 Out of the five projects inspected (UgIFT, URF, NUSAF 3, YLP and UWEP programme) (2) were fully achieved while (3) were partially implemented. \u2022 Out of the budgeted donor funding of UGX.147m only UGX.84,246,413m representing 57% of the budget was received. \u2022 11 pieces of the district land in seven locations had not been secured by titling hence the risk of encroachment and disputes. \u2022 Works under UgIFT were ongoing with one of the structures which was at ring beam abandoned. \u2022 Under NUSAF-3 UGX.0.962bn was used to support 39 beneficiary sub-groups. I noted that UGX.0.407bn had not been withdrawn from the bank accounts, which negatively affects project implementation. Out of the 4 subprojects inspected I noted poor graveled road sections, not sprayed murram, lack of side drains, poorly leveled platforms, in some projects, seedlings were not yet bought and works were incomplete on CARs \u2022 Under URF, field inspection revealed sections of some roads were poorly maintained with overgrown bushes, washed away murram, swampy road sections and silted culverts affecting the flow of rainwater. In addition I noted cases of non-constitution of district road committees. \u2022 I noted a delay of 21 days in disbursement of YLP funds from the districts to beneficiaries. Further, I noted a recovery rate of only 24% of the funds disbursed in FY 2014/2015 to 2015/2016. \u2022 Under UWEP, I noted a delay of 4 months in disbursement of funds from the districts to beneficiaries. I noted that groups repaid only 25% of the total of disbursement in the FYs 2016/17 to 2017/18. Besides two women groups received project funds which were shared amongst group members. \u2022 Under water for production the district received UGX.0.242bn for water sector activities. I could however not examine the utilisation of part of these funds since the expenditure records were reported as stolen \u2022 Inspection of Amolatar HC IV revealed that the HC has challenges of drug stock outs. |", "metadata": {"page": 293, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS                   | SUMMARY OF KEY FINDINGS \u2022 I noted a delay of 80 days in disbursement of YLP funds from the districts to beneficiaries. Further, I noted a recovery rate of only 24% of the funds disbursed in FY 2015/2016 to 2017/2018. Two youth groups received project funds which were then shared amongst group members. \u2022 Under UWEP, projects funds worth UGX.0.0183bn meant for F/Y 2017/2018, were released to the district in the third quarter of the F/Y 2018/2019 resulting into delayed implementation of the projects. Further, I noted that groups repaid only 39% of the total of disbursement in the FYs 2016/17 to 2018/19. Two women groups received project funds which were shared amongst group members. \u2022 Inspection of Atutur hospital revealed that the hospital structure require a face-lift that estimated at UGX.0.842bn. The hospital also had challenges of understaffing (48%) and drug stock outs.   |\n|---:|-----:|:------------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    8 | Kapelebyong DLG Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX.0.167bn representing 1.71% of the budget. Further, the entity remained with unspent balance of UGX.58,139,839 representing an absorption level of 99.4%. \u2022 Out of the eleven outputs including 3 projects inspected (URF, YLP and UWEP programme) (7) were fully achieved while (4) were partially implemented. \u2022 URF field inspection revealed sections of some roads were poorly maintained with lack of offshoots and swampy areas. \u2022 I noted a delay of 121 days in disbursement of YLP funds from the districts to beneficiaries. Further, I noted a recovery rate of only 26% of the funds disbursed in FY 2014/2015 to 2015/2016 while UGX.4,315,875m recovered was not yet transferred to the national revolving                                                                                                                                           |", "metadata": {"page": 293, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS              | SUMMARY OF KEY FINDINGS fund by the end of the year under review. The unremitted funds were in some cases paid to district councilors and this money was spent on personal business. \u2022 Under UWEP, I noted that groups repaid only 39% of the total of disbursement in the FYs 2017/18 to 2018/19. Further, UGX.5,985,875 was recovered but not transferred to revolving fund by year end. \u2022 Under water for production, I noted non-functional water sources. \u2022 Entity has 13 heads of departments in acting capacity beyond the statutory period. \u2022 Under capitation grant, I noted discrepancies in the district enrolment figures with the figures for the MoES.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                  |\n|---:|-----:|:-------------------------------|:----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |    9 | Serere DLG Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX. 1.924Bn representing 6% under release. Further, the entity remained with unspent balance of UGX.0.132Bn representing an absorption level of 99.5%. \u2022 Out of the budgeted donor funding of UGX.0.580bn only UGX.0.256bn representing 44% was received. \u2022 Entity owes UGX.0.183bn and UGX.0.0573bn to pensioners and serving staff through pension and salary arrears respectively. \u2022 Under the special audit on teachers\u2019 salaries, 176 employees had accumulated unpaid salary arrears to a tune of UGX.0.351bn. \u2022 Works under UgIFT were ongoing with however there were delays noted on some structures. \u2022 Under NUSAF-3, I inspected 4 subprojects and noted cases of poor colligation of the roads, lack of compactions, lack of sign posts, delayed commencements of some projects and incomplete works on CARs. \u2022 Under URF field inspection, I noted sections of some road sides were poorly maintained with overgrown bushes, lack of off shoots and water logged sections. \u2022 Under YLP, I noted a recovery rate of only 26.5% of the funds disbursed in FY 2014/2015 to 2015/2016. I also noted that youth groups received project funds which were shared amongst group members. \u2022 Under UWEP, I noted that groups repaid only 3.9% of the total of disbursement so far made in the FYs 2016/17 to 2018/19. \u2022 Under water for production the district received UGX.0.442bn for water sector activities; however I noted non-functional water sources. |", "metadata": {"page": 294, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS              | SUMMARY OF KEY FINDINGS fund by the end of the year under review. The unremitted funds were in some cases paid to district councilors and this money was spent on personal business. \u2022 Under UWEP, I noted that groups repaid only 39% of the total of disbursement in the FYs 2017/18 to 2018/19. Further, UGX.5,985,875 was recovered but not transferred to revolving fund by year end. \u2022 Under water for production, I noted non-functional water sources. \u2022 Entity has 13 heads of departments in acting capacity beyond the statutory period. \u2022 Under capitation grant, I noted discrepancies in the district enrolment figures with the figures for the MoES.                                                                                                                                                                                                                                                                                                                                                                                                                                             |\n|---:|-----:|:-------------------------------|:-----------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   10 | Amuria DLG Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX. 2.171Bn representing 9.05% of the budget. Further, the entity remained with unspent balance of UGX.0.711Bn representing an absorption level of 97%. \u2022 Out of the five projects inspected (UgIFT, URF, NUSAF 3, YLP and UWEP programme) (2) were fully achieved while (3) were partially implemented. \u2022 Out of the budgeted donor funding of UGX.0.928bn only UGX.0.244bn representing 27% was received. \u2022 The district had 72 retired staff that had not accessed the pension payroll by the close of the year under review. \u2022 I noted that the district land title for Block 1, plot 86 and 87 at Okutoi road was missing from the district land registry. \u2022 My special audit on the lack of value for money for Agricultural extension services revealed the funds to a tune of UGX 3,951,680 were mischarged. \u2022 Works under UgIFT were ongoing however I noted incomplete structures and un-cleared surrounding environment. \u2022 Under NUSAF-3 UGX.1.921bn was used to support 67 beneficiary sub-groups out of which 3 subprojects had incomplete works. |", "metadata": {"page": 294, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS             | SUMMARY OF KEY FINDINGS \u2022 Field inspection revealed that Were-Asumuk road had excess expenditure of UGX.96,830,800, and no road signage. Sections of some of the other roads inspected were poorly maintained with overgrown grass, water logging, lack of off shoots and low cost sealing on projects. \u2022 I noted a recovery rate of only 24.75% of the funds disbursed in FY 2015/2016 under the NUSAF project. In a some of the cases reviewed, no recoveries had been done, in some cases, while in others no projects were started. \u2022 Under UWEP, projects funds meant for F/Y 2017/2018, were released to the district in the third quarter of the F/Y 2018/2019 resulting into delayed implementation of the projects. I further noted that groups repaid only 9.33% of the total of disbursement in the FYs 2016/17 to 2017/18. Besides two women groups received project funds. \u2022 Under water for production the district received UGX.0.332bn for water sector activities; however I noted non-functional water sources.   |\n|---:|-----:|:------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   11 | Ngora DLG Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX. 0.724Bn representing 4% under release. Further, the entity remained with unspent balance of UGX.0.155Bn representing an absorption level of 99%. \u2022 Out of the five projects inspected (UgIFT, URF, NUSAF 3, YLP and UWEP programme) (2) were fully achieved while (3) were partially implemented. \u2022 Under NUSAF-3 UGX.0.812bn was used to support 27 beneficiary sub-groups. I noted that UGX.0.518bn had not been withdrawn from the bank accounts by the time of audit. \u2022 Under URF field inspection revealed sections of some roads were poorly maintained with silted culverts and lacking headwalls. \u2022 Under YLP, I noted a recovery rate of only 9% of the funds disbursed in FY 2015/2016 to 2018/2019. \u2022 Under UWEP, projects funds worth UGX.0.293 for 26 women groups meant for F/Y 2018/2019 was not received. Further, I noted that groups repaid only 14% of the total of disbursement in the FYs 2016/17 to 2017/18.                                            |\n|  1 |   12 | Kumi MC Opinion Unqualified   | \u2022 There was a shortfall in releases amounting to UGX. 1.069Bn representing 15% under release. Further, the entity remained with unspent balance of UGX.0.288Bn representing an absorption level of 95%. \u2022 Out of the three projects inspected (URF, YLP and UWEP programme) (2) were fully achieved while (1) was not implemented. \u2022 Entity failed to remit deductions worth UGX.14,790,532m to respective banks as loans and UNATU subscriptions. \u2022 Under URF field inspection revealed excess expenditures, some road sections were poorly maintained with overgrown bushes, water logged spots and potholes and blocked road drainages. \u2022 I noted a recovery rate of only 33% of the funds disbursed in FY 2016/2017 to 2017/2018. \u2022 Under UWEP, I noted that groups repaid only 77.4% of the total of disbursement in the FYs 2016/17.                                                                                                                                                                                          |", "metadata": {"page": 295, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS             | SUMMARY OF KEY FINDINGS \u2022 Field inspection revealed that Were-Asumuk road had excess expenditure of UGX.96,830,800, and no road signage. Sections of some of the other roads inspected were poorly maintained with overgrown grass, water logging, lack of off shoots and low cost sealing on projects. \u2022 I noted a recovery rate of only 24.75% of the funds disbursed in FY 2015/2016 under the NUSAF project. In a some of the cases reviewed, no recoveries had been done, in some cases, while in others no projects were started. \u2022 Under UWEP, projects funds meant for F/Y 2017/2018, were released to the district in the third quarter of the F/Y 2018/2019 resulting into delayed implementation of the projects. I further noted that groups repaid only 9.33% of the total of disbursement in the FYs 2016/17 to 2017/18. Besides two women groups received project funds. \u2022 Under water for production the district received UGX.0.332bn for water sector activities; however I noted non-functional water sources.   |\n|---:|-----:|:------------------------------|:------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   13 | Soroti MC Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX. 9.99Bn representing 47%. Further, the entity had overspent balance of UGX.1.645Bn representing an absorption level of 115%. \u2022 Out of the four projects inspected (USMID, URF, YLP and UWEP programme) (1) were fully achieved while (3) were partially implemented. \u2022 Works under USMID, the entity received zero funding for the year under review due to failure to meet the assessment criteria. \u2022 Under URF field inspection revealed excess expenditures, some roads sections lacked drainages hence prone to damage by running water, potholes, some roads were poorly maintained with overgrown bushes, lack of road signposts and low cost sealing. \u2022 Under YLP, I noted a recovery rate of only 21.3% of the funds disbursed in FY 2015/2016 to 2018/2019.                                                                                                                                                                                                           |", "metadata": {"page": 295, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}, {"content": "|    |   SN | LOCAL GOVERNMENTS              | SUMMARY OF KEY FINDINGS \u2022 Under UWEP, I noted that funds disbursed to 22 groups, only 21.7% of the total of disbursement in the FYs 2016/17 to 2018/19 has been recovered. \u2022 I noted insufficient equipment\u2019s / facilities in garbage collection and disposals.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                        |\n|---:|-----:|:-------------------------------|:---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------|\n|  0 |   14 | Soroti RRH Opinion Unqualified | \u2022 There was a shortfall in releases amounting to UGX.33m representing 0.4% under release. Further, the entity remained with unspent balance of UGX.0.279Bn representing an absorption level of 97%. \u2022 Entity received off budget financing of UGX.0.352bn from which UGX.0.218bn was utilized. \u2022 I noted anomalies in the management of NTR by the entity for examples there were no receipts issues in some cases. \u2022 Entity deducted PAYE worth UGX.0.891bn and only UGX.0.882bn was remitted to URA. \u2022 Inspection of Soroti Regional referral hospital revealed that the hospital structure require a face- lift. \u2022 Soroti Regional referral hospital had challenges of understaffing (23%) and drug stock outs.                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                     |\n|  1 |   15 | Otuke DLG Opinion Unqualified  | \u2022 There was a shortfall in releases amounting to UGX.0.270Bn representing 1.74% under release. \u2022 Out of the five projects inspected (UgIFT, URF, NUSAF 3, YLP and UWEP programme) (3) were fully achieved while (2) were partially implemented. \u2022 Out of the budgeted donor funding of UGX0.529bn only UGX0.182bn representing 34.4% was received. \u2022 Entity failed to pay pension to respective pensioners worth UGX0.235bn in the year under review \u2022 Entity had 12 pending and on-going court cases, some dating as far back as 2012. None was disposed in the year under review. \u2022 Works under UgIFT that were ongoing with one of the structures at roofing and plastering level were deserted. \u2022 Under NUSAF-3 UGX0.960bn was used to support 35 beneficiary sub-groups. I noted that UGX.0.280bn had not been withdrawn from the bank accounts, which negatively affects project implementation. I also noted poor management and incomplete works on CARs. \u2022 Under URF field inspection revealed sections of some roads were poorly maintained with overgrown grass, silted culverts, lack of off-shoots, water logged sections and poor compaction of murram. \u2022 Under YLP, I noted a recovery rate of only 25.46% of the funds disbursed in FY 2014/2015 to 2015/2016. I noted a delay of 82 days in disbursement of YLP funds from districts to beneficiaries. \u2022 Under UWEP, I noted that groups repaid only 50% of the total of disbursement in the FYs 2015/16 to 2016/2017. Besides two youth groups received project funds but one group disintegrated \u2022 Inspection of Anyalima P/S revealed incomplete and abandoned site works despite contract expiry and the payment of VAT refunds to non-registered VAT contractor. |", "metadata": {"page": 296, "document_name": "Annual Consolidated OAG audit reports 2019", "headings": [], "type": "table"}}]