reports/Gulu DLG Report of Auditor General 2019/Gulu DLG Report of Auditor General 2019.md

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

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#### ON THE FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT

**FOR THE YEAR ENDED 30 TH JUNE 2019**

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

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#### List of Acronyms

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


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#### REPORT OF THE AUDITOR GENERAL

#### ON THE AUDIT OF FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT

**FOR THE YEAR ENDED 30 TH JUNE 2019**

#### THE RT. HON. SPEAKER OF PARLIAMENT

#### Opinion

I have audited the accompanying financial statements of Gulu District Local Government, which comprise the Statement of Financial Position as at 30 th June 2019, the Statement of Financial Performance, Statement of Changes in Equity, Statement of Cash Flows, together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies.

In my opinion, the financial statements of Gulu District Local Government for the year ended 30 th June 2019 are prepared, in all material respects, following section 51 of the Public Finance Management Act (PFMA), 2015 and the Financial Reporting Guide, 2018.

#### Basis for Opinion

I conducted my audit following the International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the District following the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants’ Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my ethical responsibilities following the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.

#### Key Audit Matters

Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and when forming my opinion thereon, and I do not provide a separate opinion on these matters.

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

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

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

| **S/N** | **Issue/Observation** |<|<|<|<|<|<| **Recommendation(s)** |  
|---|---|---|---|---|---|---|---|---|  
| 1.1 | **Local Revenue Performance**  Section 3.3(1) of the LGFAM, 2007, under budget principles guides that estimates must reflect revenue, which can be realized from anticipated conditions. Section 3.4.1(4) further requires realistic revenue forecasting as a precondition for successful budgeting. I reviewed the statement of appropriation accounts in financial statements; and noted that out of the revised budgeted total revenue of UGX. 34,425,432,088 for the year 2018/19, UGX.38,609,680,482 was collected representing a performance of 96.7% of the target. The performance of each revenue source is summarized in the table below; **Revenue Source** **Revised Approved Budget** **Warrants** Variance** Taxes Non-Tax Revenue **Sub Total** Transfers from Consolidated fund  Grants Received Transfers from other Gov’t Units Grants from International Orgn  **Sub Total** **%age perfor mance** 107.8 **0**  100 99.8 0 0 127,968,028 137,968,028 10,000,000 638,414,972 628,414,972 10,000,000 98.4 **766,383,000** 766,383,000** 24,881,053,554  24,829,032,759 52,020,795 0 0 8,066,995,534  7,707,269,668 359,725,866 95.5 711,000,000 711,000,000 **33,659,049,088 32,536,302,427** **1,122,746,66 1** 96.7 0 0 **Grand Total 34,425,432,088** 33,302,685,427 856,510,890** 96.7 local revenue performance of 100% and the overall revenue performance of 96.7% is commendable as it enhances the funding of planned activities, which in turn improves service delivery, if well spent. The Accounting Officer attributed the above performance to the The |<|<|<|<|<|<| commended the Accounting Officer and advised that the revenue  is sustained. performance I |  
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| stringent revenue collection measures put in place by the council in respect of local revenue. |<|<|<|<|<|<|<||  
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| 1.2  **Unrealistic budget estimate for donor funding**  Section 10 (a) of the PFMA, 2015 requires the annual budget to indicate the financing estimates for the financial year to which the budget relates. These estimates should be realistic and achievable by management. It was noted that the district budgeted to receive donor funds of UGX.711,000,000 which was not realised. No evidence was availed to show that the estimate was based on any memorandum of understanding with any donor, rendering the budget estimate unrealistic. Unrealistic budget estimates lead to poor planning which may result in over commitments with the anticipation of realization of revenue. The Accounting Officer explained that the budget provision was based on the assumption that the district would again receive donor funds from UNICEF for immunization, GAVI for HIV and World Health Organization, as was the case the prior year. |<|<|<|<|<|<|<| advised the Accounting Officer to ensure that donor budget estimates are based on an undertaking and should be realistic and achievable to enable proper planning. In instances where funds are not realized, the budget ought to be revised. I |  
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| 1.3 **Absorption of funds**  Section 15 (1) of the Public Finance and Management Act, 2007 states that after approval of the annual budget by Parliament, the Secretary to Treasury shall issue the annual cash flow plan of Government, based on the procurement plans, work plans and recruitment plans approved by Parliament. Section 15 (2) states that the annual cash flow plan issued under subsection (1) shall be the basis for the release of funds by the Accountant General to the Accounting Officers. Further to this, section 15 (3) requires an Accounting Officer to commit the budget of a vote, based on the annual cash flow plan issued under this section. I observed that out of  total warrants of UGX.33,302,685,427, UGX.28,216,604,934 was spent by the entity representing an absorption level of 84.73%. **Refer to Table below;** the **Warrants (Release)** **[A]** Billion** **Expenditure [B] Billions** **33.303** 28.217** **Unspent [A-B]** **Billions 5.086** above implies that the district was unable to absorb all the available funds to implement the district activities.   The Accounting Officer attributed the unspent balances of UGX.4.4 billions to wages and salaries. He explained that the fact that the budget for Gulu District has never changed since the creation of Omoro District Local Government which leads to the distric receiving excess founds under salaries and wages. The |<|<|<|<|<|<|<| I advised the Accounting Officer to liaise with Ministry of Finance Planning and Economic Development  the anomaly. to address |  
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| **Implementation of Key Outputs**  Section 45 (3) of the PFMA, 2015 states that, an Accounting Officer shall enter into an annual budget performance contract with the Secretary to the Treasury which shall bind the Accounting Officer to deliver on the activities in the work plan. 1.4 In order to achieve its mandate, the district planned to implement and achieve both recurrent and development activities under various programme and projects. The key deliverables for the financial year under review are detailed in **Appendix I.** |<|<|<|<|<|<|<| advised the Accounting Officer to enhance supervision and monitoring for all programs implementation in order to achieve objectives of National Development Plan II. the I |  
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The good performance under NUSAF3 and Uganda Road Fund was attributed to close supervision and monitoring of activity implementation.

#### Emphasis of Matter

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

#### 2.0 Accumulated Payables

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

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

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

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

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

#### Other Information

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

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The Accounting Officer is also responsible for the preparation of financial statements following the requirements of the Public Finance Management Act (PFMA), 2015 and the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error.

In preparing the financial statements, the Accounting Officer is responsible for assessing the District’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary.

#### Auditor’s Responsibility

My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error and to issue an auditor’s report that includes my opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted following ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken based on these financial statements.  
As part of an audit following ISSAI’s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:

- Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
- Obtain an understanding of internal control relevant to the audit to design audit procedures that are appropriate in the circumstances, but not to express an opinion on the effectiveness of the District’s internal control.
- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.
- Conclude on the appropriateness of management’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the District’s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor’s report. However, future events or conditions may cause the District to fail to deliver its mandate.
- Evaluate the overall presentation, structure, and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.

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From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor’s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.

#### Other Reporting Responsibilities

Following Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them.

#### Report on the Audit of Compliance with Legislation

The material findings in respect of the compliance criteria for the applicable subject matters are as follows;

**3.0**

#### Uganda Intergovernmental Fiscal Transfers Program for Results (UgFIT).

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

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

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

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

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

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

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

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


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

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

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

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

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

#### 4.0 Implementation of the Uganda Road Funds

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

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

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

However; the following observations were made;

#### i) Paicho- Patiko (22.4km).

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

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![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202019/img-0102.jpg)

Gravel insufficiently compacted  
Potholes

![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202019/img-0103.jpg)

#### iii) Awach- Paibona Road (19.6km).

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

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


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#### iv) Abera- Awach (19.2km).

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

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

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

#### 5.1 Project Implementation

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

A review of the project implementation revealed the following;

#### 5.1.1 Notable Project Achievements (Success Stories)

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

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

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

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

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

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

#### 6.0 Management of the Youth Livelihood Project (YLP)

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

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

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

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

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

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

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

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

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

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

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


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

#### 7.1 Non-compliance with Repayment Schedules

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

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

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

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

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

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

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


![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202019/img-0118.jpg)

- Records were not seen because

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Loyoboo Akem Agriculture Kwene women  
group

![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202019/img-0120.jpg)

Some of the group members

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

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

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

#### 8.0 Water for Use and Water For Production

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

#### 8.1 Safe Water Coverage and Functionality

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

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


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

---

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


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

**8.3**

#### Absence of Water User Committees

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

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

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


![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202019/img-0123.jpg)

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#### APPENDICES Appendix I: Implementation of Key Outputs

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


17

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#### Appendix II: Notable Project Achievements at Sub-project level

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


18

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#### Appendix III: Delayed Project Implementation

### Project name Sector Pictures Remarks

Bolip II Borbayo Tree planting Tree planting

![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202019/img-0127.jpg)

Bush clearing done

![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202019/img-0128.jpg)

Tools in the group store

19

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

### Challenges;

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

---

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


![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202019/img-0130.jpg)

![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202019/img-0131.jpg)

20

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


![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202019/img-0133.jpg)

![](assets_AuditReports%5CGulu%20District%5CGulu%20DLG%20Report%20of%20Auditor%20General%202019/img-0134.jpg)

#### Appendix IV: Low Recovery of YLP funds

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


21

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


22

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


23

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


24

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


25

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


26

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


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#### Appendix V: Non Existent Groups

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


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#### Appendix VI: Non-Compliance with Repayment schedules- UWEP

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


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


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


Bungatira

31

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


32

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


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