reports/chunks/East Africas Centres of Excellence for Skills and Tertiary Education in Biomedical Sciences Phase1 2023.chunks.json

{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL  \nFINANCIAL STATEMENTS OF EAST AFRICA'S CENTRE\u2019S OF EXCELLENCE ON THE  \nFOR SKILLS AND TERTIARY NO.21001500319962 (ADB- \nEDUCATION IN BIOMEDICAL SCIENCES-PHASE 1 (EAOI) PROJECT ID NO. P-ZI-IBO-24, LOAN  \nSUPPORT TO UGANDA CANCER INSTITUTE)  \nFOR THE YEAR ENDED 30\" JUNE 2023 \nORIGINAL COPKe TAWA a= .  \n, AANA? \nFFICE OF THE AUDITOR GENERAL UGANDA \nTABLE OF CONTENT \nTable of Content... \nanid iii an nn a ann CON aa nn namen en en nn ii u... once \nLIST OF ACBONYMES \ncase none eens ce an an ann a N N EEE a a aa aa iii ann ann un esis ines \nDRIN. ee A bee 1 u nn  \nRT ER KR HE amy sda Hare Wales iby wee wn \ncue eee ees cee \nBasis f\u00fcr OPTAION \nsoe rene nen ann ann gan vers nn nn ann nun nn wa SE BERN RE A NN ES 1 scsss nes nce ose exes \nKey Audit Matters \nssrssunensnnnssice seas sans cesseentesenaeaan sane cees cous ecuenunnsncensnrecanersnaenensseaes 1 ......:.ccn ccc \n1.0 Project initiation ......unnuereennnonnnnsennenennnnnnnnnnnnnnnnnnnnnnnnnennereennsnsnsnnnnssnnnnunnnnennnnsnnnsnennn 1 Other Information .asscnunanananenne nun cane ciinis RG SI RAE Oates KENNA NSARM OREN Rene CRO MR HEE REUTER \u00a9 5 Management Responsibilities for the Financial Statements ....uunnnnneenesnnnnnennnnnnennnnnsnnnnnnnnnnnnnn 5 Auditor\u2019s Responsibilities for the Audit of the Financial Statements.........nuenneneenennnennnnnnnnnnnnn 5 Other Reporting Responsibilities....uuueesseneeneneennnnenennnnnnnennnnnnnnnnennnnnnnnnennnnnnnnnnnnsnnsannnnssannnnen Fi Report on the Audit of Compliance with Legislation .....nunrssnenerennnnesnnnenennnnnnnnnnnensnnnnnnen nen 2 2.0 Expired advance payment guarantees...ueeeensesennnnnneeneennnnnnnnensnnnnnnnnennnnnnsnnnnnnnsssnnnnnnn 7 \nPPP ERIE S \nnn na a a RANKER SRO EN ORE Ki Vale dll aN Me Ha a. 9 cern an an \nAppendix 1: Cumulative achievement of project targetS .....nuneesnnnnnennnnnnsennennnnnnnenennnonnennnnnnn 9 Appendix 2: Status of construction of the Multipurpose DUIIGING........sse \n9 ete ees ter eeeeeeneens \nLIST OF ACRONYMS", "metadata": {"headings": [[], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], [], []], "page": 1, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "paragraph"}}, {"content": "Acronym Meaning", "metadata": {"headings": [{"headings_0": {"content": "Acronym Meaning", "page": 3, "level": 3}}], "page": 3, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "heading"}}, {"content": "ADB \nAfrican Development Bank F/Y \n\\| Financial Year  \nGoU Government of Uganda  \n\\|  \nINTOSAI International Organization . \nof Supreme Audit Institutions \\| Ministry of Health  \nMoH  \nPublic Finance Management Act, 2015 (As amended)", "metadata": {"headings": [{"headings_0": {"content": "Acronym Meaning", "page": 3, "level": 3}}, [{"headings_0": {"content": "Acronym Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "Acronym Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "Acronym Meaning", "page": 3, "level": 3}}]], "page": 3, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "paragraph"}}, {"content": "PFMA", "metadata": {"headings": [{"headings_0": {"content": "PFMA", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 3}}], "page": 3, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "heading"}}, {"content": "\\| Tis Treasury Instructions UCI \\| Uganda Cancer Institute \\| UGX Uganda Shillings  \nUSD \n\\| United States Dollars \nREPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF EAST AFRICA'S CENTRE\u2019S OF EXCELLENCE FOR SKILLS AND TERTIARY EDUCATION IN BIOMEDICAL SCIENCES-PHASE 1 (EAOI) PROJECT ID NO. P-ZI-IBO-24, LOAN NO.21001500319962 (ADB-SUPPORT TO UGANDA CANCER INSTITUTE) FOR THE FINANCIAL YEAR ENDED 30TH JUNE 2023", "metadata": {"headings": [{"headings_0": {"content": "PFMA", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 3}}, [{"headings_0": {"content": "PFMA", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 3}}], [{"headings_0": {"content": "PFMA", "page": 3, "level": 3}}, {"headings_1": {"content": "Acronym Meaning", "page": 3, "level": 3}}]], "page": 3, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 3}}], "page": 4, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "heading"}}, {"content": "[have audited the accompanying financial statements of the East Africa\u2019s centers of excellence for skills and tertiary education in Biomedical Sciences-Phase 1 which comprise the Statement of Financial Position as at 30th 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 Notes 6.7 to the financial statements. \nIn my opinion, accompanying financial statements of the East Africa\u2019s Centre\u2019s of excellence for skills and tertiary education in Biomedical Sciences-Phase 11 for the year 30\" June 2023, are prepared in all material respects, in accordance with the basis of Accounting described under Note 6.7 of the financial statements, and in conformity with the terms of the Financing Agreement.", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 3}}, [{"headings_0": {"content": "Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 3}}]], "page": 4, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 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's 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 below to be audit matters communicated in my report. and the EAC region in general. The total project cost was USD.35,350,000. ADB loan amount was USD 31,500,000 while Government of Uganda Counterpart funding was USD.3,850,000 as below; FUNDERS UA USD ADB Loan 22,500,000 31,500,000 GOU Counterpart funding \\\\ \u201c3,850,000 Total 22,500,000 35,350,000 I undertook procedures to confirm if the project underwent proper project initiation and approval. I further reviewed if the project was being implemented as expected. Based on the procedures performed, I observed the following; 1.1 project Paragraph 3.2 of the Project Development Committee Guidelines 2016 requires that all projects irrespective of the source of the Project idea shall have a concept note prepared as an entry point into the Public Investment Management System. Paragraph 3.3 states that the main objective of the concept notes shall be to ensure that the project idea is consistent with the national development priorities as specified in the NDP and to control duplication of interventions. The guidelines also require that the concept note is submitted to the PS/ST for approval. IT noted that a concept note was prepared for the project in line with the development committee guidelines. The Project is therefore in line", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 3}}, [{"headings_0": {"content": "Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 3}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "PFMA", "page": 3, "level": 3}}]], "page": 4, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "paragraph"}}, {"content": "project.", "metadata": {"headings": [{"headings_0": {"content": "project.", "page": 6, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 5}}], "page": 6, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 6, "level": 3}}, {"headings_1": {"content": "project.", "page": 6, "level": 2}}], "page": 6, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to uphold the performance in regard to preparation detailed pre-feasibility and feasibility studies for the project. \n1.2 Project Implementation \n1.2.1 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 1: Showing the ADB Loan funds  \nDetails Expected total disbursement Actual Undisbursed as per financing agreement disbursement as \nfunds", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 6, "level": 3}}, {"headings_1": {"content": "project.", "page": 6, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 6, "level": 3}}, {"headings_1": {"content": "project.", "page": 6, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 6, "level": 3}}, {"headings_1": {"content": "project.", "page": 6, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 6, "level": 3}}, {"headings_1": {"content": "project.", "page": 6, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 6, "level": 3}}, {"headings_1": {"content": "project.", "page": 6, "level": 2}}]], "page": 6, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "paragraph"}}, {"content": "(USD)", "metadata": {"headings": [{"headings_0": {"content": "(USD)", "page": 6, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 6, "level": 3}}], "page": 6, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "heading"}}, {"content": "at 30% June 2023", "metadata": {"headings": [{"headings_0": {"content": "(USD)", "page": 6, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 6, "level": 3}}], "page": 6, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 6, "level": 3}}, {"headings_1": {"content": "(USD)", "page": 6, "level": 3}}], "page": 6, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "heading"}}, {"content": "Project - year \\| 31,500,000 27,090,000 4,410,000", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 6, "level": 3}}, {"headings_1": {"content": "(USD)", "page": 6, "level": 3}}], "page": 6, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "paragraph"}}, {"content": "(2022/2023)", "metadata": {"headings": [{"headings_0": {"content": "(2022/2023)", "page": 6, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 6, "level": 3}}], "page": 6, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "heading"}}, {"content": "Details Actual Undisbursed disbursement as per disbursement as funds financing agreement at 30% June 2023", "metadata": {"headings": [{"headings_0": {"content": "(2022/2023)", "page": 6, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 6, "level": 3}}], "page": 6, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "paragraph"}}, {"content": "(UGX)", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 6, "level": 3}}, {"headings_1": {"content": "(2022/2023)", "page": 6, "level": 3}}], "page": 6, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "heading"}}, {"content": "UGX \nProject year 14,052,500,000 13,910,164,733 142,335,267 \n1.2.2 Cumulative achievement of project activities  \nI compared the cumulative performance for the project activities against the cumulative targets since financial year 2020/2021 to assess the extent to which project targets had been achieved over time. \nI noted that the targets for all the four activities had not been achieved. Refer to Appendix 1 for details. \nFailure to achieve project targets affects service delivery. \nThe Accounting Officer explained that the slow progress of works was due to failure by the original contractor to honour its obligations as per the contract. He further explained that the delayed supply of MRI, Laboratory Furniture, ICT and Telemedicine Equipment was due to delayed completion and readiness of the multipurpose building. The additional funding and signing of another contract with SMS Construction would make the space ready for delivery, Installation and commissioning of the MRI, Laboratory Furniture, ICT and Telemedicine Equipment \nRecommendation  \nI advised the Accounting Officer to closely monitor the new contractor to ensure that the construction of the multi-purpose building is completed within the agreed timelines. \n1.3 \nPerformance of the budget for the year \n1.3.1 Performance of Project Receipts  \nThe project had an approved budget of UGX.11.66Bn for the financial year 2022/2023 out of which UGX.1.99Bn was available for spending resulting into a shortfall of UGX.9.67Bn representing 17% performance as shown in the table below: \nTable 3:", "metadata": {"headings": [{"headings_0": {"content": "(UGX)", "page": 6, "level": 3}}, {"headings_1": {"content": "(2022/2023)", "page": 6, "level": 3}}, [{"headings_0": {"content": "(UGX)", "page": 6, "level": 3}}, {"headings_1": {"content": "(2022/2023)", "page": 6, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 6, "level": 3}}, {"headings_1": {"content": "(2022/2023)", "page": 6, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 6, "level": 3}}, {"headings_1": {"content": "(2022/2023)", "page": 6, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 6, "level": 3}}, {"headings_1": {"content": "(2022/2023)", "page": 6, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 6, "level": 3}}, {"headings_1": {"content": "(2022/2023)", "page": 6, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 6, "level": 3}}, {"headings_1": {"content": "(2022/2023)", "page": 6, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 6, "level": 3}}, {"headings_1": {"content": "(2022/2023)", "page": 6, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 6, "level": 3}}, {"headings_1": {"content": "(2022/2023)", "page": 6, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 6, "level": 3}}, {"headings_1": {"content": "(2022/2023)", "page": 6, "level": 3}}], [{"headings_0": {"content": "(UGX)", "page": 6, "level": 3}}, {"headings_1": {"content": "(2022/2023)", "page": 6, "level": 3}}]], "page": 6, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "paragraph"}}, {"content": "Showing", "metadata": {"headings": [{"headings_0": {"content": "Showing", "page": 7, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 6, "level": 3}}], "page": 7, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "heading"}}, {"content": "summary of performance of Project receipts  \nSource Approved budget Receipts Variance %age '  \n(UGX) ~ (UGX)  \nBn (UGX) performance Bn  \nGOU 1,99 0 ADB loan 9.67 0 9.67 0 Total 11.66 99 9.67 83 \\_ \nThe low performance was due to the.delayed award of a successor contractor after the expiry of the original contract. \ncertificates were raised.  \n\\|  \n\\| \\| 9.67", "metadata": {"headings": [{"headings_0": {"content": "Showing", "page": 7, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 6, "level": 3}}, [{"headings_0": {"content": "Showing", "page": 7, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 6, "level": 3}}], [{"headings_0": {"content": "Showing", "page": 7, "level": 3}}, {"headings_1": {"content": "(UGX)", "page": 6, "level": 3}}]], "page": 7, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 8, "level": 8}}, {"headings_1": {"content": "Showing", "page": 7, "level": 3}}], "page": 8, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that planned works are always executed in order to attract the planned disbursements. \n1.3.2 Absorption of funds  \nAll the counterpart funding amounting to UGX.1.9Bn availed to the project was spent representing an absorption level of 100%.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 8, "level": 8}}, {"headings_1": {"content": "Showing", "page": 7, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 8, "level": 8}}, {"headings_1": {"content": "Showing", "page": 7, "level": 3}}]], "page": 8, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 8}}], "page": 8, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to always ensure that absorption of counterpart funding is always matched with the absorption of Development Partners\u2019 disbursements for all projects. 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 Responsibilities 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. 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. As part of an audit in accordance with ISSAIs, 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, \u00b0 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 our 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", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 8}}]], "page": 8, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "paragraph"}}, {"content": "Conclude on the appropriateness of management's use of the going concern basis of \u00b0 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 the East Africa\u2019s centres of excellence for skills and tertiary education in Biomedical Sciences-Phase 1 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 audit. Other Reporting Responsibilities In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the Authorities which govern them. Report on the Audit of Compliance with Legislation 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. The material findings in respect of the compliance criteria for the applicable subject matters are as follows; 2.0 Expired advance payment guarantees The review of procurements for the supply and installation of ICT Equipment for Training and Telemedicine, a Magnetic Resonance Imaging System (MRI) and Medical Laboratory Furniture indicated that the contracts had not yet been delivered due to the delayed completion and readiness of the Multipurpose building. I", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 8}}], [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 8}}]], "page": 9, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "paragraph"}}, {"content": "2. UCI/SUPLS/18- Supply and 01/11/2019 483,000 18/10/2022 19/00076 installation of  \na Magnetic  \nResonance  \nImaging  \nSystem (MRI)  \n\\_\\_\\_\\_\\|  \n;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 8}}], "page": 10, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "list"}}, {"content": "and commissioning of the MRI, Laboratory Furniture, ICT and Telemedicine Equipment.  \nHe also said that UCI had requested the suppliers to extend their advance payment", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 8, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 8}}], "page": 11, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "paragraph"}}, {"content": "guarantees.", "metadata": {"headings": [{"headings_0": {"content": "guarantees.", "page": 11, "level": 8}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 3}}], "page": 11, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "guarantees.", "page": 11, "level": 8}}], "page": 11, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to closely supervise the new contractor to expedite the completion of the construction of the multi-purpose building. In the meantime, I advised the Accounting Office, to follow up with the suppliers to ensure that their advance \\_payment guarantees are extended in line with the new construction contract. \na", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "guarantees.", "page": 11, "level": 8}}, [{"headings_0": {"content": "Recommendation", "page": 11, "level": 3}}, {"headings_1": {"content": "guarantees.", "page": 11, "level": 8}}]], "page": 11, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "paragraph"}}, {"content": "ORIGINAL PIA", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL PIA", "page": 11, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 3}}], "page": 11, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "heading"}}, {"content": "ray  \n= John F.S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "ORIGINAL PIA", "page": 11, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 11, "level": 3}}], "page": 11, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "paragraph"}}, {"content": "Copy", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 11, "level": 1}}, {"headings_1": {"content": "ORIGINAL PIA", "page": 11, "level": 3}}], "page": 11, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "heading"}}, {"content": "AUDITOR GENERAL \n22\u21224 December, 2023 \nAPPENDIXES \nAppendix 1: Cumulative achievement of project targets  \nNo Activity Performance Cumulative %age Audit Cause of under Effect on indicator Target by 30% performance comment performance service June 2023 Fully delivery Yi (2020/2021, achieved/  \nY2 (2021/2022, not  \nY3 (2022/2023) achieved  \n1 Construction No of training 1 71.3% Not The Delayed of centres \nachieved contractor(roko) service Multipurpose constructed experienced delivery Building \nfinancial challenges which affected the \n2 Purchase and Fully installed \nprogress of works \n1 50% Not Installation not Delayed installation of equipment \nat \nachieved yet done due to service ICT \nand . Non-completion delivery telemedicine of the Equipment \nmultipurpose \n3 Purchase and Fully installed Magnetic equipment \nBuilding \n1 50% Not Installation not Delayed achieved yet done due to service Resonance Non-completion delivery Imaging of the (MRI) \nmultipurpose \n4 Purchase and Fully installed installation of equipment \nBuilding \n1 50% Not Installation not Delayed achieved yet done due to service Laboratory Non-completion delivery Furniture of the multipurpose  \nBuilding \nAppendix 2: Status of.construction of the Multipurpose building  \n.  \n=e Activity inspected Summary of Pictorial evidence findings  \n01 Wall works on-going \nDelayed completion of wall works \nInternal Walling and Electrical Delayed compeltion of Installations On-going internal walling and fas electrical installations \non-going \nExternal wall works on-going Delayed completion of external wall works", "metadata": {"headings": [{"headings_0": {"content": "Copy", "page": 11, "level": 1}}, {"headings_1": {"content": "ORIGINAL PIA", "page": 11, "level": 3}}, [{"headings_0": {"content": "Copy", "page": 11, "level": 1}}, {"headings_1": {"content": "ORIGINAL PIA", "page": 11, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 11, "level": 1}}, {"headings_1": {"content": "ORIGINAL PIA", "page": 11, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 11, "level": 1}}, {"headings_1": {"content": "ORIGINAL PIA", "page": 11, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 11, "level": 1}}, {"headings_1": {"content": "ORIGINAL PIA", "page": 11, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 11, "level": 1}}, {"headings_1": {"content": "ORIGINAL PIA", "page": 11, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 11, "level": 1}}, {"headings_1": {"content": "ORIGINAL PIA", "page": 11, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 11, "level": 1}}, {"headings_1": {"content": "ORIGINAL PIA", "page": 11, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 11, "level": 1}}, {"headings_1": {"content": "ORIGINAL PIA", "page": 11, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 11, "level": 1}}, {"headings_1": {"content": "ORIGINAL PIA", "page": 11, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 11, "level": 1}}, {"headings_1": {"content": "ORIGINAL PIA", "page": 11, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 11, "level": 1}}, {"headings_1": {"content": "ORIGINAL PIA", "page": 11, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 11, "level": 1}}, {"headings_1": {"content": "ORIGINAL PIA", "page": 11, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 11, "level": 1}}, {"headings_1": {"content": "ORIGINAL PIA", "page": 11, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 11, "level": 1}}, {"headings_1": {"content": "ORIGINAL PIA", "page": 11, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 11, "level": 1}}, {"headings_1": {"content": "ORIGINAL PIA", "page": 11, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 11, "level": 1}}, {"headings_1": {"content": "ORIGINAL PIA", "page": 11, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 11, "level": 1}}, {"headings_1": {"content": "ORIGINAL PIA", "page": 11, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 11, "level": 1}}, {"headings_1": {"content": "ORIGINAL PIA", "page": 11, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 11, "level": 1}}, {"headings_1": {"content": "ORIGINAL PIA", "page": 11, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 11, "level": 1}}, {"headings_1": {"content": "ORIGINAL PIA", "page": 11, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 11, "level": 1}}, {"headings_1": {"content": "ORIGINAL PIA", "page": 11, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 11, "level": 1}}, {"headings_1": {"content": "ORIGINAL PIA", "page": 11, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 11, "level": 1}}, {"headings_1": {"content": "ORIGINAL PIA", "page": 11, "level": 3}}], [{"headings_0": {"content": "Copy", "page": 11, "level": 1}}, {"headings_1": {"content": "ORIGINAL PIA", "page": 11, "level": 3}}]], "page": 11, "document_name": "East Africas Centres of Excellence for  Skills and Tertiary Education in Biomedical Sciences Phase1 2023", "type": "paragraph"}}], "table_of_contents": []}