reports/chunks/Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023.chunks.json

{"paragraphs": [{"content": "OFFICE OF THE AUDITOR GENERAL \\_ \nTHE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF THE ALBERTINE REGIONAL SUSTAINABLE DEVELOPMENT PROJECT (ARSDP) (IDA LOAN AGREEMENT CR 54060 \u2014 UG) FOR THE YEAR ENDED 30\"! JUNE 2023", "metadata": {"headings": [[], []], "page": 1, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OR Tay May", "metadata": {"headings": [{"headings_0": {"content": "OR Tay May", "page": 1, "level": 4}}], "page": 1, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\u201cek,  \nea \nOFFICE OF THE AUDITOR GENERAL \nTABLE OF CONTENTS \nTABLE OF CONTENTS ss ssckczace \nii coms cons coca caine nia a ara nn aa een En Keen Cane Re ROMER \nAS \niv re a cn St \nREPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE ....ceeceeeeees 1 \nALBERTINE REGIONAL SUSTAINABLE DEVELOPMENT: PROJECT (ARSDP) \u2018(IDA LOAN AGREEMENT CR 54060 \u2014 UG) FOR THE YEAR ENDED 30 JUNE 20223 .......::ssseessseeeeeeeeees 1 \nKINN a 1 aan ass en nn a nn men nn ana an ana ne an cn Ralls CE EEE a NAD TR sa Ma Ha \nee \n1 ER EEE \nkey Audit Matters \n4 as anne am ann uns nennen mn wean anna Kean OR Lens mann an non anna una ran nn nun \n1.0 Project Implementation 1 css axes wane cee ccm mene onan cans na ea a an namen \n\u00fcther INTER 8 a LE a a a \nManagement Responsibility for the Financial Statements.....ussessnnnnsenennennnnonnnnnnennnnnnnnnnnnnenn 8 Auditor\u2019s Responsibilities for the Audit of the Financial Statements...usnsessennssennnennenennnnnnnnnn 8 \nOther Reporting Respenslbilifiesasaus \n9 scan ans uam ann eu anna mann nun une wann nn u nn anne aan \nReport on the Audit of Compliance with Legislation  \n10 ;.... uns u ann ann nun anan une nenn anne non vun ew \nREPORT OF THE AUDITOR GENERAL ON STATEMENT OF INCOME AND EXPENDITURE OF ALBERTINE REGIONAL SUSTAINABLE DEVELOPMENT PROJECT (ARSDP) (IDA LOAN \nAGREEMENT CR 54060 \u2014 UG) IMPLEMENTED BY UGANDA NATIONAL ROADS AUTHORITY \nFOR. THE FINANCIAL YEAR ENDED 30TH JUNE 20233 \n11 sis sxnsicasnnws sae cums neon teen sine x cise spines wise \nOAT ee 11 eee eee ere eee wer ree me EEE \nProject Management\u2019s responsibility for the statement of Income and expenditure............ 11 Auditor\u2019s responsibility sscssussusaucesessessussussussussatessssussussassutesnteererestustatesinsatsassusienneasesevesss 1 \nREPORT OF THE AUDITOR GENERAL ON THE SPECIAL ACCOUNT OPERATIONS OF THE \nALBERTINE REGIONAL SUSTAINABLE DEVELOPMENT PROJECT (ARSDP) (IDA LOAN AGREEMENT CR 54060 - UG) FOR THE YEAR ENDED 30\"\" JUNE 2023  \n12 .....ecnnennennnnneneneennn", "metadata": {"headings": [{"headings_0": {"content": "OR Tay May", "page": 1, "level": 4}}, [{"headings_0": {"content": "OR Tay May", "page": 1, "level": 4}}], [{"headings_0": {"content": "OR Tay May", "page": 1, "level": 4}}], [{"headings_0": {"content": "OR Tay May", "page": 1, "level": 4}}], [{"headings_0": {"content": "OR Tay May", "page": 1, "level": 4}}], [{"headings_0": {"content": "OR Tay May", "page": 1, "level": 4}}], [{"headings_0": {"content": "OR Tay May", "page": 1, "level": 4}}], [{"headings_0": {"content": "OR Tay May", "page": 1, "level": 4}}], [{"headings_0": {"content": "OR Tay May", "page": 1, "level": 4}}], [{"headings_0": {"content": "OR Tay May", "page": 1, "level": 4}}], [{"headings_0": {"content": "OR Tay May", "page": 1, "level": 4}}], [{"headings_0": {"content": "OR Tay May", "page": 1, "level": 4}}], [{"headings_0": {"content": "OR Tay May", "page": 1, "level": 4}}], [{"headings_0": {"content": "OR Tay May", "page": 1, "level": 4}}], [{"headings_0": {"content": "OR Tay May", "page": 1, "level": 4}}], [{"headings_0": {"content": "OR Tay May", "page": 1, "level": 4}}], [{"headings_0": {"content": "OR Tay May", "page": 1, "level": 4}}], [{"headings_0": {"content": "OR Tay May", "page": 1, "level": 4}}], [{"headings_0": {"content": "OR Tay May", "page": 1, "level": 4}}], [{"headings_0": {"content": "OR Tay May", "page": 1, "level": 4}}], [{"headings_0": {"content": "OR Tay May", "page": 1, "level": 4}}], [{"headings_0": {"content": "OR Tay May", "page": 1, "level": 4}}], [{"headings_0": {"content": "OR Tay May", "page": 1, "level": 4}}], [{"headings_0": {"content": "OR Tay May", "page": 1, "level": 4}}], [{"headings_0": {"content": "OR Tay May", "page": 1, "level": 4}}], [{"headings_0": {"content": "OR Tay May", "page": 1, "level": 4}}], [{"headings_0": {"content": "OR Tay May", "page": 1, "level": 4}}], [{"headings_0": {"content": "OR Tay May", "page": 1, "level": 4}}]], "page": 1, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "EINS", "metadata": {"headings": [{"headings_0": {"content": "EINS", "page": 2, "level": 2}}, {"headings_1": {"content": "OR Tay May", "page": 1, "level": 4}}], "page": 2, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "12 sciseccninninnesan ainsitins nine is antnsineccemicasnn as Shin RN RICE 8 GT NNN CANT ans RI NTN AS", "metadata": {"headings": [{"headings_0": {"content": "EINS", "page": 2, "level": 2}}, {"headings_1": {"content": "OR Tay May", "page": 1, "level": 4}}], "page": 2, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 3, "level": 2}}, {"headings_1": {"content": "EINS", "page": 2, "level": 2}}], "page": 3, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix I: Status of implementation of Project Component Activities \nLIST ACRONYMS ARSDP  \nFY \nMOFPED PSST", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 3, "level": 2}}, {"headings_1": {"content": "EINS", "page": 2, "level": 2}}, [{"headings_0": {"content": "Appendices", "page": 3, "level": 2}}, {"headings_1": {"content": "EINS", "page": 2, "level": 2}}], [{"headings_0": {"content": "Appendices", "page": 3, "level": 2}}, {"headings_1": {"content": "EINS", "page": 2, "level": 2}}]], "page": 3, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UNRA NationalRoadFund", "metadata": {"headings": [{"headings_0": {"content": "UNRA NationalRoadFund", "page": 4, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 3, "level": 2}}], "page": 4, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF THE ALBERTINE REGIONAL SUSTAINABLE DEVELOPMENT PROJECT (ARSDP) (IDA LOAN AGREEMENT CR 54060 \u2014 UG) FOR THE YEAR ENDED 30\u2122 JUNE 20223 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "UNRA NationalRoadFund", "page": 4, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 3, "level": 2}}, [{"headings_0": {"content": "UNRA NationalRoadFund", "page": 4, "level": 4}}, {"headings_1": {"content": "Appendices", "page": 3, "level": 2}}]], "page": 5, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 1}}, {"headings_1": {"content": "UNRA NationalRoadFund", "page": 4, "level": 4}}], "page": 5, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of the Albertine Regional Sustainable Development Project (ARSDP) (IDA Loan Agreement CR 54060 \u2014 UG), which comprise the Statement of Financial Position as at 30\" June 20223, Statement of Income and Expenditure and Statement of Cash Flows, together with other accompanying statements for the year then ended, and notes to the financial statements, which have been prepared on the basis of the accounting policies set out under Note 9.1 (b) to the financial statements. \nIn my opinion, the accompanying Financial Statements of the Albertine Regional Sustainable Development Project (ARSDP) (IDA Loan Agreement CR 54060 \u2014 UG), for the year 30\" June 2023 are prepared in all material respects, in accordance with the basis of Accounting described under Note 9.1 of the financial statements, and in conformity with the terms of the Financing Agreement.", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 1}}, {"headings_1": {"content": "UNRA NationalRoadFund", "page": 4, "level": 4}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 1}}, {"headings_1": {"content": "UNRA NationalRoadFund", "page": 4, "level": 4}}]], "page": 5, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Basis for Opinion I conducted my audit in accordance with the International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the Audit of the Financial Statements section of my report. I am independent of Project Management in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act (NAA) 2008, the International Ethics Standards Board for Accountants (IESBA) Code of Ethics for Professional Accountants, together with the ethical requirements that are relevant to my audit of the financial statements in Uganda, and I have fulfilled my other ethical responsibilities in accordance with these 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 the most significant in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole and in forming my opinion thereon, and I do not provide a separate opinion on these matters. I have determined the matter described below to be key audit matters communicated in my report. I undertook procedures to confirm if the project was implemented as expected. Based on the procedures undertaken I observed the following; Del Overall Project Performance The Albertine Regional Sustainable Development Project (ARSDP) is implemented by Uganda National Roads Authority. The project is funded by a loan of SDR 94,600,000 from International Development Association. The development project objective was to improve regional and local access to infrastructure, markets and skills development in the Albertine region. The specific objective of the project was the upgrade of approximately 100 kilometres from Kyenjojo to Kabwoya of unpaved gravel Kyenjojo \u2014 Kigumba road to a paved class 11 (Bitumen) standard. The project component (UNRA) involving civil works commenced on 5\" April, 2016 and project closed on 31% December 2022. I undertook procedures to confirm if the project was implemented as expected. Based on the procedures undertaken I observed the following; 1.1.1 Failure to exit the Public Investment Plan (PIP) Paragraph 4.1 of the Project Development Committee Guidelines 2016 requires that the Development Committee shall undertake an annual review of all on-going projects in the Public Investment Plan in order to; assess the", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 5, "level": 1}}, {"headings_1": {"content": "UNRA NationalRoadFund", "page": 4, "level": 4}}, [{"headings_0": {"content": "Opinion", "page": 5, "level": 1}}, {"headings_1": {"content": "UNRA NationalRoadFund", "page": 4, "level": 4}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 1}}, {"headings_1": {"content": "UNRA NationalRoadFund", "page": 4, "level": 4}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 1}}, {"headings_1": {"content": "UNRA NationalRoadFund", "page": 4, "level": 4}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 1}}, {"headings_1": {"content": "UNRA NationalRoadFund", "page": 4, "level": 4}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 1}}, {"headings_1": {"content": "UNRA NationalRoadFund", "page": 4, "level": 4}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 1}}, {"headings_1": {"content": "UNRA NationalRoadFund", "page": 4, "level": 4}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 1}}, {"headings_1": {"content": "UNRA NationalRoadFund", "page": 4, "level": 4}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 1}}, {"headings_1": {"content": "UNRA NationalRoadFund", "page": 4, "level": 4}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 1}}, {"headings_1": {"content": "UNRA NationalRoadFund", "page": 4, "level": 4}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 1}}, {"headings_1": {"content": "UNRA NationalRoadFund", "page": 4, "level": 4}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 1}}, {"headings_1": {"content": "UNRA NationalRoadFund", "page": 4, "level": 4}}]], "page": 5, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table I: Status of implementation of Project Component Activities", "metadata": {"headings": [{"headings_0": {"content": "Table I: Status of implementation of Project Component Activities", "page": 7, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 1}}], "page": 7, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Activi Contractor Amount Status Response 1.0 Civil Works  \n1.1 Civil Works for M/s Shengli UGX.189,803,292,228 Works Completed  \nthe Upgrading Engineering  \nand handed over", "metadata": {"headings": [{"headings_0": {"content": "Table I: Status of implementation of Project Component Activities", "page": 7, "level": 3}}, {"headings_1": {"content": "Opinion", "page": 5, "level": 1}}], "page": 7, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "a abi Construction", "metadata": {"headings": [{"headings_0": {"content": "a abi Construction", "page": 7, "level": 2}}, {"headings_1": {"content": "Table I: Status of implementation of Project Component Activities", "page": 7, "level": 3}}], "page": 7, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "to UNRA. abwoya Roa (Group) Co.  \n(100km) from  \nLtd.  \nof  \nGravel  \nto  \nPaved", "metadata": {"headings": [{"headings_0": {"content": "a abi Construction", "page": 7, "level": 2}}, {"headings_1": {"content": "Table I: Status of implementation of Project Component Activities", "page": 7, "level": 3}}], "page": 7, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Shengli", "metadata": {"headings": [{"headings_0": {"content": "Shengli", "page": 7, "level": 3}}, {"headings_1": {"content": "a abi Construction", "page": 7, "level": 2}}], "page": 7, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(Bitumen) Oilfield,  \nStandard and China  \n3Km of town  \nroads  \n1.2 Additional 8Kkm M/s Shengli UGX.24,760,697,018 Works Completed There was Town Roads Engineering  \nand handed over exhaustion of Construction to UNRA. disbursed (Group) Co.  \nThere are funds, late Ltd. of Shengli outstanding submission of Oilfield, China  \npayable of UGX.15, payment 262,348,650 and certificates and USD.3, 606,697.62 the remaining Yet to be paid by  \nallocation were \\| UNRA. not disbursed to  \nUNRA instead  \nit serviced the whole project (component: 1, 2 and 3).", "metadata": {"headings": [{"headings_0": {"content": "Shengli", "page": 7, "level": 3}}, {"headings_1": {"content": "a abi Construction", "page": 7, "level": 2}}], "page": 7, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Exchange", "metadata": {"headings": [{"headings_0": {"content": "Exchange", "page": 7, "level": 3}}, {"headings_1": {"content": "Shengli", "page": 7, "level": 3}}], "page": 7, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "losses led to this  \noutstanding. \n: Services Associates \n2.2 Direct \nComptran Procurement for Engineering Supervision of and Planning 8Km Town Road Associates \navailed to UNRA.  \nto produce the", "metadata": {"headings": [{"headings_0": {"content": "Exchange", "page": 7, "level": 3}}, {"headings_1": {"content": "Shengli", "page": 7, "level": 3}}, [{"headings_0": {"content": "Exchange", "page": 7, "level": 3}}, {"headings_1": {"content": "Shengli", "page": 7, "level": 3}}], [{"headings_0": {"content": "Exchange", "page": 7, "level": 3}}, {"headings_1": {"content": "Shengli", "page": 7, "level": 3}}], [{"headings_0": {"content": "Exchange", "page": 7, "level": 3}}, {"headings_1": {"content": "Shengli", "page": 7, "level": 3}}], [{"headings_0": {"content": "Exchange", "page": 7, "level": 3}}, {"headings_1": {"content": "Shengli", "page": 7, "level": 3}}]], "page": 7, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "completion", "metadata": {"headings": [{"headings_0": {"content": "completion", "page": 8, "level": 3}}, {"headings_1": {"content": "Exchange", "page": 7, "level": 3}}], "page": 8, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Outstanding report. To date USD 565,086 payable of USD no response. 98,036 yet to be  \npaid by UNRA. The outstanding Works \\\\ payable was (additional due late works) conclusion of the  \nprocurement of the Addenda and eventual invoicing. \nUNRA  \nis holding the outstanding payment until when \nthe consultant", "metadata": {"headings": [{"headings_0": {"content": "completion", "page": 8, "level": 3}}, {"headings_1": {"content": "Exchange", "page": 7, "level": 3}}, [{"headings_0": {"content": "completion", "page": 8, "level": 3}}, {"headings_1": {"content": "Exchange", "page": 7, "level": 3}}], [{"headings_0": {"content": "completion", "page": 8, "level": 3}}, {"headings_1": {"content": "Exchange", "page": 7, "level": 3}}]], "page": 8, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "complies.", "metadata": {"headings": [{"headings_0": {"content": "complies.", "page": 8, "level": 2}}, {"headings_1": {"content": "completion", "page": 8, "level": 3}}], "page": 8, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UNRA asked for an extension of time \nfrom MoFPED for one \nyear ending  \nFinancial Year June 2024 to have outstanding obligation settled.  \n3.0 HIV/AIDS M/S UGX.489,738,728.00 100%  \nAwareness and Community", "metadata": {"headings": [{"headings_0": {"content": "complies.", "page": 8, "level": 2}}, {"headings_1": {"content": "completion", "page": 8, "level": 3}}, [{"headings_0": {"content": "complies.", "page": 8, "level": 2}}, {"headings_1": {"content": "completion", "page": 8, "level": 3}}], [{"headings_0": {"content": "complies.", "page": 8, "level": 2}}, {"headings_1": {"content": "completion", "page": 8, "level": 3}}]], "page": 8, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 8, "level": 2}}, {"headings_1": {"content": "complies.", "page": 8, "level": 2}}], "page": 8, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Prevention \nHealth Services \nPromotion Consultants", "metadata": {"headings": [{"headings_0": {"content": "implemented", "page": 8, "level": 2}}, {"headings_1": {"content": "complies.", "page": 8, "level": 2}}, [{"headings_0": {"content": "implemented", "page": 8, "level": 2}}, {"headings_1": {"content": "complies.", "page": 8, "level": 2}}], [{"headings_0": {"content": "implemented", "page": 8, "level": 2}}, {"headings_1": {"content": "complies.", "page": 8, "level": 2}}]], "page": 8, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(COHEPCO),", "metadata": {"headings": [{"headings_0": {"content": "(COHEPCO),", "page": 8, "level": 2}}, {"headings_1": {"content": "implemented", "page": 8, "level": 2}}], "page": 8, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Uganda", "metadata": {"headings": [{"headings_0": {"content": "Uganda", "page": 8, "level": 3}}, {"headings_1": {"content": "(COHEPCO),", "page": 8, "level": 2}}], "page": 8, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "A  \n4.0 Gender-Based BRAC Uganda UGX. \n100% Late conclusion Violence/Violen 2,058,831,335.00 implemented with of the", "metadata": {"headings": [{"headings_0": {"content": "Uganda", "page": 8, "level": 3}}, {"headings_1": {"content": "(COHEPCO),", "page": 8, "level": 2}}, [{"headings_0": {"content": "Uganda", "page": 8, "level": 3}}, {"headings_1": {"content": "(COHEPCO),", "page": 8, "level": 2}}]], "page": 8, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Against", "metadata": {"headings": [{"headings_0": {"content": "Uganda", "page": 8, "level": 3}}, {"headings_1": {"content": "(COHEPCO),", "page": 8, "level": 2}}], "page": 8, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "list"}}, {"content": "an outstanding procurement of Child \npayment of the Addenda \n5.0 End of project Esteem UGX.266,000,000 100%", "metadata": {"headings": [{"headings_0": {"content": "Uganda", "page": 8, "level": 3}}, {"headings_1": {"content": "(COHEPCO),", "page": 8, "level": 2}}, [{"headings_0": {"content": "Uganda", "page": 8, "level": 3}}, {"headings_1": {"content": "(COHEPCO),", "page": 8, "level": 2}}], [{"headings_0": {"content": "Uganda", "page": 8, "level": 3}}, {"headings_1": {"content": "(COHEPCO),", "page": 8, "level": 2}}]], "page": 8, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Delayed", "metadata": {"headings": [{"headings_0": {"content": "Delayed", "page": 9, "level": 2}}, {"headings_1": {"content": "Uganda", "page": 8, "level": 3}}], "page": 9, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Evaluation and International  \nimplemented but conclusion of preparation of Consultants  \nnot yet paid procurement project closure  \nfor component report  \n2 and eventual \ninvoicing. \nUNRA asked for \nan extension of time from MoFPED for \none  \nyear ending  \nFinancial Year June 2024 to have outstanding obligation settled.  \n6.0 Beneficiary Gard UGX.199,390,000 100% Delayed satisfaction Development  \nimplemented but conclusion of survey Solutions not yet paid. procurement Limited for component 2 and eventual \ninvoicing. \nUNRA asked for an extension of time from MoFPED for \none  \nyear ending  \nFinancial Year June 2024 to have outstanding obligations \n7.0 Compensation Government of Project of Uganda Affected Persons \nsettled. UGX.28,848,225,10 193 PAPs with a UNRA asked for value  \nof an extension of UGX.2,381,684,640 time from are yet to be paid. MoFPED for \none  \nyear ending  \nFinancial Year \nJune 2024 to \n1.1.3 Disbursement performance  \nI compared the total cumulative disbursements of project funds as at 30\" June 2023 against the project financing agreement and noted that the total cumulative disbursements to date were less than expected as per the project financing agreement as shown in the table below; \nTable 2: Summary of funding  \nDetails Expected total Actual Undisbursed Remarks disbursement as disbursement as funds (USD)  \nper financing \nat 30% June 2023 agreement", "metadata": {"headings": [{"headings_0": {"content": "Delayed", "page": 9, "level": 2}}, {"headings_1": {"content": "Uganda", "page": 8, "level": 3}}, [{"headings_0": {"content": "Delayed", "page": 9, "level": 2}}, {"headings_1": {"content": "Uganda", "page": 8, "level": 3}}], [{"headings_0": {"content": "Delayed", "page": 9, "level": 2}}, {"headings_1": {"content": "Uganda", "page": 8, "level": 3}}], [{"headings_0": {"content": "Delayed", "page": 9, "level": 2}}, {"headings_1": {"content": "Uganda", "page": 8, "level": 3}}], [{"headings_0": {"content": "Delayed", "page": 9, "level": 2}}, {"headings_1": {"content": "Uganda", "page": 8, "level": 3}}], [{"headings_0": {"content": "Delayed", "page": 9, "level": 2}}, {"headings_1": {"content": "Uganda", "page": 8, "level": 3}}], [{"headings_0": {"content": "Delayed", "page": 9, "level": 2}}, {"headings_1": {"content": "Uganda", "page": 8, "level": 3}}], [{"headings_0": {"content": "Delayed", "page": 9, "level": 2}}, {"headings_1": {"content": "Uganda", "page": 8, "level": 3}}], [{"headings_0": {"content": "Delayed", "page": 9, "level": 2}}, {"headings_1": {"content": "Uganda", "page": 8, "level": 3}}], [{"headings_0": {"content": "Delayed", "page": 9, "level": 2}}, {"headings_1": {"content": "Uganda", "page": 8, "level": 3}}], [{"headings_0": {"content": "Delayed", "page": 9, "level": 2}}, {"headings_1": {"content": "Uganda", "page": 8, "level": 3}}], [{"headings_0": {"content": "Delayed", "page": 9, "level": 2}}, {"headings_1": {"content": "Uganda", "page": 8, "level": 3}}], [{"headings_0": {"content": "Delayed", "page": 9, "level": 2}}, {"headings_1": {"content": "Uganda", "page": 8, "level": 3}}], [{"headings_0": {"content": "Delayed", "page": 9, "level": 2}}, {"headings_1": {"content": "Uganda", "page": 8, "level": 3}}], [{"headings_0": {"content": "Delayed", "page": 9, "level": 2}}, {"headings_1": {"content": "Uganda", "page": 8, "level": 3}}]], "page": 9, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(USD)", "metadata": {"headings": [{"headings_0": {"content": "(USD)", "page": 10, "level": 3}}, {"headings_1": {"content": "Delayed", "page": 9, "level": 2}}], "page": 10, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "USD  \nDonor funds 75,890,000 68,104,000 7,786,000 The project utilized the donor funds of USD 68,104,000 that were made available. However, \nthe undisbursed of USD 7,786,000 was for foreign exchange losses over the project lifetime which  \nwas aggravated by the delayed utilization of the available project funds arising from delayed completion of civil works.  \ni  \nCounterpart 6,890,000 4,630,000 2,260,000 Management funding \nindicated that the Undisbursed funds of (USD) 2,260,000 will be used to settle outstanding", "metadata": {"headings": [{"headings_0": {"content": "(USD)", "page": 10, "level": 3}}, {"headings_1": {"content": "Delayed", "page": 9, "level": 2}}, [{"headings_0": {"content": "(USD)", "page": 10, "level": 3}}, {"headings_1": {"content": "Delayed", "page": 9, "level": 2}}], [{"headings_0": {"content": "(USD)", "page": 10, "level": 3}}, {"headings_1": {"content": "Delayed", "page": 9, "level": 2}}]], "page": 10, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "payments.", "metadata": {"headings": [{"headings_0": {"content": "payments.", "page": 10, "level": 2}}, {"headings_1": {"content": "(USD)", "page": 10, "level": 3}}], "page": 10, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total 82,780,000 72,734,000 10,046,000 \nThe undisbursed funds resulted into project outstanding commitments which remained unpaid at the financial year end. \nThe Accounting officer explained that during project restructuring, UNRA\u2019s loan amount was reduced to USD 75,890,000 from USD 95 million with the expectation that the \nLosses to be incurred had been excluded in the restructured \n1.2  \nPerformance of the budget for the year \n1.2.1 Lack of an Annual project Budget and Workplan for the financial year", "metadata": {"headings": [{"headings_0": {"content": "payments.", "page": 10, "level": 2}}, {"headings_1": {"content": "(USD)", "page": 10, "level": 3}}, [{"headings_0": {"content": "payments.", "page": 10, "level": 2}}, {"headings_1": {"content": "(USD)", "page": 10, "level": 3}}], [{"headings_0": {"content": "payments.", "page": 10, "level": 2}}, {"headings_1": {"content": "(USD)", "page": 10, "level": 3}}], [{"headings_0": {"content": "payments.", "page": 10, "level": 2}}, {"headings_1": {"content": "(USD)", "page": 10, "level": 3}}], [{"headings_0": {"content": "payments.", "page": 10, "level": 2}}, {"headings_1": {"content": "(USD)", "page": 10, "level": 3}}], [{"headings_0": {"content": "payments.", "page": 10, "level": 2}}, {"headings_1": {"content": "(USD)", "page": 10, "level": 3}}]], "page": 10, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2022/2023", "metadata": {"headings": [{"headings_0": {"content": "2022/2023", "page": 11, "level": 3}}, {"headings_1": {"content": "payments.", "page": 10, "level": 2}}], "page": 11, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "A review of financial statements revealed that the project had UGX.49,054,325,373 available for spending for the financial year 2022/2023 however, no project work plan/budget was provided for audit. \nIn the circumstances, I could not assess the annual budget performance of the project. Similarly, lack of activity work plans and budgets undermines monitoring and evaluation of the project. \nThe Accounting Officer explained that the project was already in the exit phase after the end of Defects Notification Period. Therefore, the previous work plan was largely maintained with only project end activities that came in through MOUs which by that time was not yet concluded.", "metadata": {"headings": [{"headings_0": {"content": "2022/2023", "page": 11, "level": 3}}, {"headings_1": {"content": "payments.", "page": 10, "level": 2}}, [{"headings_0": {"content": "2022/2023", "page": 11, "level": 3}}, {"headings_1": {"content": "payments.", "page": 10, "level": 2}}], [{"headings_0": {"content": "2022/2023", "page": 11, "level": 3}}, {"headings_1": {"content": "payments.", "page": 10, "level": 2}}]], "page": 11, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "2022/2023", "page": 11, "level": 3}}], "page": 11, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer of UNRA to always prepare project budgets/work plans clearly showing the planned activities and their related budget provisions. 1.2.2 Absorption of funds Out of the total available funds of UGX.49,054,325,373 (Received 2,449,810,267 + opening Balance 46,604,515,106), UGX.49,054,240,373 (Total expenditure UGX. 48,886,444,701 + 167,795,672 forex loss) was spent resulting into 100% absorption and over absorption of UGX.85,000. 1.3 Lack of Project Completion Report (Accounts) Best practice requires that at the completion of the project, the Project Manager prepares a comprehensive project completion report showing all the project activities carried out and the status of the project completion. A review of last performance certificate dated 27\" December, 2022 and taking over certificate dated November 1% 2022 and a discussion with management confirmed that the project was completed and handed over. Through discussion with the management, I noted that there was no project completion report prepared. Other Information Management is responsible for the other information. The other information comprises the Project Information, the Project Management report, the statement of management responsibilities and other supplementary information. The other information does not include the financial statements and my auditors\u2019 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. In connection with my audit of the financial statements, my responsibility is to read the other information and, in doing so, consider whether the other information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If based on the work I have performed, I conclude that there is a material misstatement of this other information, I am required to report that fact. I have nothing to report in this regard. Management Responsibility for the Financial Statements The Project Management is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act 2015, and the Project Funding Guidelines, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatements, whether due to fraud or error. In preparing the financial statements, Management is responsible for assessing the project's ability to continue delivering its mandate, disclosing, as applicable, matters related to affecting the delivery of the mandate of the and using the Project", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "2022/2023", "page": 11, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "2022/2023", "page": 11, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "2022/2023", "page": 11, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "2022/2023", "page": 11, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "2022/2023", "page": 11, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "2022/2023", "page": 11, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "2022/2023", "page": 11, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "2022/2023", "page": 11, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "2022/2023", "page": 11, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "2022/2023", "page": 11, "level": 3}}]], "page": 11, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Auditor's Responsibilities for the Audit of the Financial Statements  \nMy 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\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. \nEvaluate the appropriateness of accounting policies used and the reasonableness of \u00b0 \naccounting estimates and related disclosures made by Management. \nConclude on the appropriateness of management\u2019s use of the going concern basis of \u00b0", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "2022/2023", "page": 11, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "2022/2023", "page": 11, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "2022/2023", "page": 11, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "2022/2023", "page": 11, "level": 3}}]], "page": 12, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "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 project\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s 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\u2019s report. However, future events or conditions may cause the Albertine Regional Sustainable Development Project (ARSDP) (IDA Loan Agreement CR 54060 \u2014 UG) to fail to deliver its mandate. Evaluate the overall presentation, structure and content of the financial statements, \u00b0 including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. I communicate with Management regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. I also provide Management with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From the matters communicated with Management, 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\u2019s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. Other Reporting Responsibilities In accordance with Section 19 (1) of the National Audit Act (NAA), 2008, I report to you, based on my work described on the audit of Financial Statements, that the activities, Report on the Audit of Compliance with Legislation In accordance with Section 19 of the NAA 2008, I have a responsibility to report material findings on the compliance of the Project Management with specific matters in key legislations. I performed procedures primarily to identify findings but not to gather evidence to express assurance. There were no material compliance", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "2022/2023", "page": 11, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "2022/2023", "page": 11, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "2022/2023", "page": 11, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "2022/2023", "page": 11, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "2022/2023", "page": 11, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "2022/2023", "page": 11, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "2022/2023", "page": 11, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "2022/2023", "page": 11, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "2022/2023", "page": 11, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "2022/2023", "page": 11, "level": 3}}]], "page": 13, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\u201cCol", "metadata": {"headings": [{"headings_0": {"content": "\u201cCol", "page": 14, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 3}}], "page": 14, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "27\" December, 2023.", "metadata": {"headings": [{"headings_0": {"content": "27\" December, 2023.", "page": 14, "level": 5}}, {"headings_1": {"content": "\u201cCol", "page": 14, "level": 2}}], "page": 14, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4 \nREPORT OF THE AUDITOR GENERAL ON STATEMENT OF INCOME AND EXPENDITURE OF ALBERTINE REGIONAL SUSTAINABLE DEVELOPMENT PROJECT ARSDP) (IDA LOAN AGREEMENT CR 54060 \u2014 UG) IMPLEMENTED BY UGANDA NATIONAL ROADS AUTHORITY FOR THE FINANCIAL YEAR ENDED 30TH JUNE 2023", "metadata": {"headings": [{"headings_0": {"content": "27\" December, 2023.", "page": 14, "level": 5}}, {"headings_1": {"content": "\u201cCol", "page": 14, "level": 2}}, [{"headings_0": {"content": "27\" December, 2023.", "page": 14, "level": 5}}, {"headings_1": {"content": "\u201cCol", "page": 14, "level": 2}}]], "page": 14, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 15, "level": 2}}, {"headings_1": {"content": "27\" December, 2023.", "page": 14, "level": 5}}], "page": 15, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I have audited the Statements of Income and Expenditure for Albertine Regional Sustainable Development Project (ARSDP) (IDA Loan Agreement CR 54060 \u2014 UG) for the year ended 30\" June, 2023. \nIn my opinion, the expenditures reimbursed on the basis of Statement of Receipt and Expenditure are eligible to Bank financing and Generally Accepted Accounting Principles, and the expenditures have been properly reflected on the Periodic Financial Statements of Albertine Regional Sustainable Development Project (ARSDP) (IDA Loan Agreement CR 54060 \u2014 UG) for the year ended 30\" June, 2023. \nProject\\_ Management's responsibility for the statement of Income and", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 15, "level": 2}}, {"headings_1": {"content": "27\" December, 2023.", "page": 14, "level": 5}}, [{"headings_0": {"content": "Opinion", "page": 15, "level": 2}}, {"headings_1": {"content": "27\" December, 2023.", "page": 14, "level": 5}}], [{"headings_0": {"content": "Opinion", "page": 15, "level": 2}}, {"headings_1": {"content": "27\" December, 2023.", "page": 14, "level": 5}}]], "page": 15, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "expenditure", "metadata": {"headings": [{"headings_0": {"content": "expenditure", "page": 15, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 15, "level": 2}}], "page": 15, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UNRA is responsible for the preparation and fair presentation of the Statement of Income and Expendituret in accordance with the requirements of IDA and the project agreement. This responsibility includes designing, implementing and maintaining internal controls relevant to the preparation and fair presentation of financial statements that are free from material misstatements, whether due to fraud and error; selecting and applying appropriate accounting policies and making accounting estimates that are reasonable in the circumstances. \nAuditor\u2019s responsibility  \nMy responsibility is to express an opinion on the Statements of Income and Expenditure based on my audit. I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs) and the requirements of IDA. The standards require that I comply with ethical requirements and plan and perform the audit to obtain reasonable assurance about whether the Statement of Receipts and Payments are free from material misstatements. \nI believe that the audit evidence I have obtained provides a reasonable basis for my opinion. \nREPORT OF THE AUDITOR GENERAL ON THE SPECIAL ACCOUNT OPERATIONS OF THE ALBERTINE REGIONAL SUSTAINABLE DEVELOPMENT PROJECT (ARSDP) (IDA LOAN AGREEMENT CR 54060 \u2014 UG) FOR THE YEAR ENDED 30\u00b0! JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "expenditure", "page": 15, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 15, "level": 2}}, [{"headings_0": {"content": "expenditure", "page": 15, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 15, "level": 2}}], [{"headings_0": {"content": "expenditure", "page": 15, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 15, "level": 2}}], [{"headings_0": {"content": "expenditure", "page": 15, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 15, "level": 2}}], [{"headings_0": {"content": "expenditure", "page": 15, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 15, "level": 2}}]], "page": 15, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 16, "level": 1}}, {"headings_1": {"content": "expenditure", "page": 15, "level": 2}}], "page": 16, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I have audited the Special Account Statement of the Albertine Regional Sustainable Development Project (ARSDP) (IDA Loan Agreement CR 54060 \u2014 UG) for the year ended 30\" June 2023. \nIn my opinion, Project Management complied in all material respects, with IDA rules and procedures and the Special Account Statement for Albertine Regional Sustainable Development Project (ARSDP) (IDA Loan Agreement CR 54060 \u2014 UG) presents fairly in all material respects, the accounts transactions and the closing balances as at 30\" June 2023. \nManagement Responsibility for the Special Account Statement  \nProject management is responsible for the preparation of the special account statement and their fair presentation in accordance with the requirements for the Government of Uganda regulations, and loan (IDA) guidelines. Management is also responsible for designing and implementing internal controls relevant to the preparation of the special account statement that is free from material misrepresentation, whether due to fraud or error and selecting and applying appropriate accounting policies and making accounting estimates that are reasonable in the circumstances. \nAuditor\u2019s Responsibility  \nMy responsibility is to express an opinion on the designated account statements based on my audit. I conducted my audit in accordance with the International Standards of Supreme Audit Institutions (ISSAIs) and the IDA guidelines on auditing. Those standards and the financing guidelines require that I plan and perform the audit to obtain reasonable assurance about whether the special account statement is free from material misstatement. \nI believe that the audit evidence I have obtained provides a reasonable basis for my opinion.", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 16, "level": 1}}, {"headings_1": {"content": "expenditure", "page": 15, "level": 2}}, [{"headings_0": {"content": "Opinion", "page": 16, "level": 1}}, {"headings_1": {"content": "expenditure", "page": 15, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 16, "level": 1}}, {"headings_1": {"content": "expenditure", "page": 15, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 16, "level": 1}}, {"headings_1": {"content": "expenditure", "page": 15, "level": 2}}], [{"headings_0": {"content": "Opinion", "page": 16, "level": 1}}, {"headings_1": {"content": "expenditure", "page": 15, "level": 2}}]], "page": 16, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "zZ ORTEHyar COpy", "metadata": {"headings": [{"headings_0": {"content": "zZ ORTEHyar COpy", "page": 16, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 16, "level": 1}}], "page": 16, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "John F. S. \nREPORT OF THE AUDITOR GENERAL ON THE INTERNAL CONTROLS OF ALBERTINE REGIONAL SUSTAINABLE DEVELOPMENT PROJECT (ARSDP) (IDA LOAN AGREEMENT CR 54060 \u2014 UG) FOR THE FINANCIAL YEAR ENDED 30TH JUNE 2023", "metadata": {"headings": [{"headings_0": {"content": "zZ ORTEHyar COpy", "page": 16, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 16, "level": 1}}, [{"headings_0": {"content": "zZ ORTEHyar COpy", "page": 16, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 16, "level": 1}}]], "page": 16, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 17, "level": 2}}, {"headings_1": {"content": "zZ ORTEHyar COpy", "page": 16, "level": 1}}], "page": 17, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I have audited the financial statements of Albertine Regional Sustainable Development Project (ARSDP) (IDA Loan Agreement CR 54060 \u2014 UG) for the year ended 30th June, 2023 and reviewed the internal control procedures relevant to generation of accounting information presented in the financial statements, and those relevant to control over project finances and the safeguard of its assets. I obtained all the information and explanation I considered necessary for the audit. \nIn my opinion, Project Management maintained an adequate internal control system for the preparation of reliable financial statements, control over finances and safeguard of the projects assets during the year ended 30th June 2023. \nManagement Responsibility  \nManagement is responsible for establishing and maintaining an internal contro! structure. In fulfilling this responsibility, estimates and judgment are required to assess the expected benefits and related costs of internal control structure policies and procedures. \nAuditor's Responsibility  \nMy examination was made in accordance with ISSAIs and accordingly included such tests of the accounting records, verification of assets and liabilities and such other auditing procedures I considered necessary in the circumstances. \nFor the purpose of this report, I have classified the significant internal control structure policies and procedures in the following categories: -  \nControl over preparation of withdrawal applications for funds from the project account  \no  \noe Bank and cash purchases and payments,  \noe Monitoring, evaluation and reporting. \nFor all the internal control structure categories listed above, I obtained an understanding of the design of the relevant policies and procedures and whether they have been placed in operation and I assessed control risk. \n-  \n\\|", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 17, "level": 2}}, {"headings_1": {"content": "zZ ORTEHyar COpy", "page": 16, "level": 1}}, [{"headings_0": {"content": "Opinion", "page": 17, "level": 2}}, {"headings_1": {"content": "zZ ORTEHyar COpy", "page": 16, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 17, "level": 2}}, {"headings_1": {"content": "zZ ORTEHyar COpy", "page": 16, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 17, "level": 2}}, {"headings_1": {"content": "zZ ORTEHyar COpy", "page": 16, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 17, "level": 2}}, {"headings_1": {"content": "zZ ORTEHyar COpy", "page": 16, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 17, "level": 2}}, {"headings_1": {"content": "zZ ORTEHyar COpy", "page": 16, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 17, "level": 2}}, {"headings_1": {"content": "zZ ORTEHyar COpy", "page": 16, "level": 1}}]], "page": 17, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 18, "level": 5}}, {"headings_1": {"content": "Opinion", "page": 17, "level": 2}}], "page": 18, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix I: Status of implementation of Project Component Activities", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Status of implementation of Project Component Activities", "page": 18, "level": 5}}, {"headings_1": {"content": "Appendices", "page": 18, "level": 5}}], "page": 18, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Activi Contractor Amount Status Response \nCivil Works for the Upgrading of Kyenjojo- M/s Shengli Engineering Kabwoya Road (100km) from Gravel to Paved Construction (Group) Co. Ltd. (Bitumen) Standard and 3Km of town roads  \nof Shengli Oilfield, China \nCivil Works UGX.189,803,292,228 Works Completed and handed over to UNRA. \nAdditional 8Km Town Roads  \nM/s Shengli Engineering UGX.24,760,697,018 Works Completed and Construction (Group) Co. Ltd. of  \nhanded over to UNRA. Shengli Oilfield, China \nUGX.214,563,989,426 Outstanding payable of Exhaustion of disbursed funds, UGX.15,262,348,650 and late submission of payment USD.3,606,697.62 Yet to certificates and the remaining be paid by UNRA  \nallocation were not disbursed to UNRA instead it serviced the whole project(component 1,2,3) \nDesign Review and Construction Supervision Comptran Engineering and Services  \nPlanning Associates \nDirect Procurement for Supervision of 8Km Town Comptran Engineering and \nDesign Review and Construction Supervision \nexchange losses led to this", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Status of implementation of Project Component Activities", "page": 18, "level": 5}}, {"headings_1": {"content": "Appendices", "page": 18, "level": 5}}, [{"headings_0": {"content": "Appendix I: Status of implementation of Project Component Activities", "page": 18, "level": 5}}, {"headings_1": {"content": "Appendices", "page": 18, "level": 5}}], [{"headings_0": {"content": "Appendix I: Status of implementation of Project Component Activities", "page": 18, "level": 5}}, {"headings_1": {"content": "Appendices", "page": 18, "level": 5}}], [{"headings_0": {"content": "Appendix I: Status of implementation of Project Component Activities", "page": 18, "level": 5}}, {"headings_1": {"content": "Appendices", "page": 18, "level": 5}}], [{"headings_0": {"content": "Appendix I: Status of implementation of Project Component Activities", "page": 18, "level": 5}}, {"headings_1": {"content": "Appendices", "page": 18, "level": 5}}], [{"headings_0": {"content": "Appendix I: Status of implementation of Project Component Activities", "page": 18, "level": 5}}, {"headings_1": {"content": "Appendices", "page": 18, "level": 5}}], [{"headings_0": {"content": "Appendix I: Status of implementation of Project Component Activities", "page": 18, "level": 5}}, {"headings_1": {"content": "Appendices", "page": 18, "level": 5}}], [{"headings_0": {"content": "Appendix I: Status of implementation of Project Component Activities", "page": 18, "level": 5}}, {"headings_1": {"content": "Appendices", "page": 18, "level": 5}}], [{"headings_0": {"content": "Appendix I: Status of implementation of Project Component Activities", "page": 18, "level": 5}}, {"headings_1": {"content": "Appendices", "page": 18, "level": 5}}]], "page": 18, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "outstanding.", "metadata": {"headings": [{"headings_0": {"content": "outstanding.", "page": 18, "level": 5}}, {"headings_1": {"content": "Appendix I: Status of implementation of Project Component Activities", "page": 18, "level": 5}}], "page": 18, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "USD 4,592,805 Supervision works Consultant written to in completed. Closure February.2023 to produce the report not yet availed to completion report. To date no UNRA  \nresponse.  \nUSD 565,086 Supervision works  \nRoad Works Planning Associates completed. Closure  \nreport not yet availed to  \nUNRA.  \nUSD 5,157,891 Outstanding payable of Late conclusion of the USD 98,036 yet to be procurement of the Addenda paid by UNRA.  \nand eventual invoicing. \nUNRA is holding this outstanding until when the consultant complies. \n14", "metadata": {"headings": [{"headings_0": {"content": "outstanding.", "page": 18, "level": 5}}, {"headings_1": {"content": "Appendix I: Status of implementation of Project Component Activities", "page": 18, "level": 5}}, [{"headings_0": {"content": "outstanding.", "page": 18, "level": 5}}, {"headings_1": {"content": "Appendix I: Status of implementation of Project Component Activities", "page": 18, "level": 5}}], [{"headings_0": {"content": "outstanding.", "page": 18, "level": 5}}, {"headings_1": {"content": "Appendix I: Status of implementation of Project Component Activities", "page": 18, "level": 5}}]], "page": 18, "document_name": "Albertine Regional Sustainable Development Project (ARSDP) Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []}