reports/chunks/Education Services for Learners with Special Needs Value for money Audit Report, 2023.chunks.json

{"paragraphs": [{"content": "WI", "metadata": {"headings": [{"headings_0": {"content": "WI", "page": 1, "level": 1}}], "page": 1, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "\u2014 THE REPUBLIC OF UGANDA \nOffice of the Auditor General  \nVALUE FOR MONEY AUDIT ON THE GOVERNMENT OF UGANDA'S PROGRESS IN PROVIDING EQUITABLE AND AFFORDABLE ACCESS TO EDUCATION SERVICES FOR LEARNERS WITH SPECIAL NEEDS, IN ACCORDANCE WITH SDG TARGET 4.5\u201d", "metadata": {"headings": [{"headings_0": {"content": "WI", "page": 1, "level": 1}}, [{"headings_0": {"content": "WI", "page": 1, "level": 1}}]], "page": 1, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "ng D", "metadata": {"headings": [{"headings_0": {"content": "ng D", "page": 1, "level": 4}}, {"headings_1": {"content": "WI", "page": 1, "level": 1}}], "page": 1, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "lu <", "metadata": {"headings": [{"headings_0": {"content": "lu <", "page": 1, "level": 3}}, {"headings_1": {"content": "ng D", "page": 1, "level": 4}}], "page": 1, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "SU", "metadata": {"headings": [{"headings_0": {"content": "SU", "page": 1, "level": 4}}, {"headings_1": {"content": "lu <", "page": 1, "level": 3}}], "page": 1, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "VALUE FOR MONEY AUDIT REPORT DECEMBER, 2023 \nAUDITOR GENERAL'S MESSAGE \nThe Rt. Hon. Speaker of Parliament Parliament of Uganda", "metadata": {"headings": [{"headings_0": {"content": "SU", "page": 1, "level": 4}}, {"headings_1": {"content": "lu <", "page": 1, "level": 3}}, [{"headings_0": {"content": "SU", "page": 1, "level": 4}}, {"headings_1": {"content": "lu <", "page": 1, "level": 3}}], [{"headings_0": {"content": "SU", "page": 1, "level": 4}}, {"headings_1": {"content": "lu <", "page": 1, "level": 3}}]], "page": 1, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "Kampala.", "metadata": {"headings": [{"headings_0": {"content": "Kampala.", "page": 2, "level": 2}}, {"headings_1": {"content": "SU", "page": 1, "level": 4}}], "page": 2, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "VALUE FOR MONEY AUDIT ON THE GOVERNMENT OF UGANDA'S PROGRESS IN PROVIDING EQUITABLE AND AFFORDABLE ACCESS TO EDUCATION SERVICES FOR LEARNERS WITH SPECIAL NEEDS, IN", "metadata": {"headings": [{"headings_0": {"content": "VALUE FOR MONEY AUDIT ON THE GOVERNMENT OF UGANDA'S PROGRESS IN PROVIDING EQUITABLE AND AFFORDABLE ACCESS TO EDUCATION SERVICES FOR LEARNERS WITH SPECIAL NEEDS, IN", "page": 2, "level": 3}}, {"headings_1": {"content": "Kampala.", "page": 2, "level": 2}}], "page": 2, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "ACCORDANCE WITH SDG TARGET 4.5\u201d \nIn accordance with Article 163(3) of the Constitution, I hereby submit my report on the Value for Money audit undertaken on the Government of Uganda\u2019s progress in providing Equitable and Affordable access to Education Services for learners with special needs, in accordance with SDG Target 4.5. \nMy office intends to carry out a follow-up at an appropriate time regarding actions taken in relation to the recommendations in this report. \nI would like to thank my staff who undertook this audit and the staff of the Ministry of Education and Sports, selected local governments and schools for the assistance offered to my staff during the period of the audit.  \nI \nJohn F.S. Muwanga AUDITOR GENERAL \n29\" December, 2023 \nTABLE OF CONTENT: \nAUDITOR GENERAL'S MESSAGE ....:sssscessceessnersnsesenensnsesesenessesenestnesecess snsensenenanee TABLE OF CONTENTS .  \nLIST OF TABLES \nLIST OF FIGURES..  \nvi \nLIST OF ABBREVIATION:  \nEXECUTIVE SUMMARY ...00:.+eessncsnenseseenssnsusenerecestonassnasuersivevnntbenavnensensteoisnennasonsanann 1 CHAPTER ONE .\u201e.unanuansannannunnnnannannnnnunannnnnannnnnnnnnnnnnnnnennennnnnnnnannunnnnnnnnnnnnannnnannnsn anne: un \n1.0  \nINTRODUCTION... namen innen une en un \n11 Backgreifd..nieneaaun 1.2 Motivation  \na HR ER eek & \n1.3 Description of Audit Area ...........  \n1.3.1 Provision of equitable access to education services for learners with special needs in", "metadata": {"headings": [{"headings_0": {"content": "VALUE FOR MONEY AUDIT ON THE GOVERNMENT OF UGANDA'S PROGRESS IN PROVIDING EQUITABLE AND AFFORDABLE ACCESS TO EDUCATION SERVICES FOR LEARNERS WITH SPECIAL NEEDS, IN", "page": 2, "level": 3}}, {"headings_1": {"content": "Kampala.", "page": 2, "level": 2}}, [{"headings_0": {"content": "VALUE FOR MONEY AUDIT ON THE GOVERNMENT OF UGANDA'S PROGRESS IN PROVIDING EQUITABLE AND AFFORDABLE ACCESS TO EDUCATION SERVICES FOR LEARNERS WITH SPECIAL NEEDS, IN", "page": 2, "level": 3}}, {"headings_1": {"content": "Kampala.", "page": 2, "level": 2}}], [{"headings_0": {"content": "VALUE FOR MONEY AUDIT ON THE GOVERNMENT OF UGANDA'S PROGRESS IN PROVIDING EQUITABLE AND AFFORDABLE ACCESS TO EDUCATION SERVICES FOR LEARNERS WITH SPECIAL NEEDS, IN", "page": 2, "level": 3}}, {"headings_1": {"content": "Kampala.", "page": 2, "level": 2}}], [{"headings_0": {"content": "VALUE FOR MONEY AUDIT ON THE GOVERNMENT OF UGANDA'S PROGRESS IN PROVIDING EQUITABLE AND AFFORDABLE ACCESS TO EDUCATION SERVICES FOR LEARNERS WITH SPECIAL NEEDS, IN", "page": 2, "level": 3}}, {"headings_1": {"content": "Kampala.", "page": 2, "level": 2}}], [{"headings_0": {"content": "VALUE FOR MONEY AUDIT ON THE GOVERNMENT OF UGANDA'S PROGRESS IN PROVIDING EQUITABLE AND AFFORDABLE ACCESS TO EDUCATION SERVICES FOR LEARNERS WITH SPECIAL NEEDS, IN", "page": 2, "level": 3}}, {"headings_1": {"content": "Kampala.", "page": 2, "level": 2}}], [{"headings_0": {"content": "VALUE FOR MONEY AUDIT ON THE GOVERNMENT OF UGANDA'S PROGRESS IN PROVIDING EQUITABLE AND AFFORDABLE ACCESS TO EDUCATION SERVICES FOR LEARNERS WITH SPECIAL NEEDS, IN", "page": 2, "level": 3}}, {"headings_1": {"content": "Kampala.", "page": 2, "level": 2}}], [{"headings_0": {"content": "VALUE FOR MONEY AUDIT ON THE GOVERNMENT OF UGANDA'S PROGRESS IN PROVIDING EQUITABLE AND AFFORDABLE ACCESS TO EDUCATION SERVICES FOR LEARNERS WITH SPECIAL NEEDS, IN", "page": 2, "level": 3}}, {"headings_1": {"content": "Kampala.", "page": 2, "level": 2}}], [{"headings_0": {"content": "VALUE FOR MONEY AUDIT ON THE GOVERNMENT OF UGANDA'S PROGRESS IN PROVIDING EQUITABLE AND AFFORDABLE ACCESS TO EDUCATION SERVICES FOR LEARNERS WITH SPECIAL NEEDS, IN", "page": 2, "level": 3}}, {"headings_1": {"content": "Kampala.", "page": 2, "level": 2}}], [{"headings_0": {"content": "VALUE FOR MONEY AUDIT ON THE GOVERNMENT OF UGANDA'S PROGRESS IN PROVIDING EQUITABLE AND AFFORDABLE ACCESS TO EDUCATION SERVICES FOR LEARNERS WITH SPECIAL NEEDS, IN", "page": 2, "level": 3}}, {"headings_1": {"content": "Kampala.", "page": 2, "level": 2}}], [{"headings_0": {"content": "VALUE FOR MONEY AUDIT ON THE GOVERNMENT OF UGANDA'S PROGRESS IN PROVIDING EQUITABLE AND AFFORDABLE ACCESS TO EDUCATION SERVICES FOR LEARNERS WITH SPECIAL NEEDS, IN", "page": 2, "level": 3}}, {"headings_1": {"content": "Kampala.", "page": 2, "level": 2}}], [{"headings_0": {"content": "VALUE FOR MONEY AUDIT ON THE GOVERNMENT OF UGANDA'S PROGRESS IN PROVIDING EQUITABLE AND AFFORDABLE ACCESS TO EDUCATION SERVICES FOR LEARNERS WITH SPECIAL NEEDS, IN", "page": 2, "level": 3}}, {"headings_1": {"content": "Kampala.", "page": 2, "level": 2}}], [{"headings_0": {"content": "VALUE FOR MONEY AUDIT ON THE GOVERNMENT OF UGANDA'S PROGRESS IN PROVIDING EQUITABLE AND AFFORDABLE ACCESS TO EDUCATION SERVICES FOR LEARNERS WITH SPECIAL NEEDS, IN", "page": 2, "level": 3}}, {"headings_1": {"content": "Kampala.", "page": 2, "level": 2}}], [{"headings_0": {"content": "VALUE FOR MONEY AUDIT ON THE GOVERNMENT OF UGANDA'S PROGRESS IN PROVIDING EQUITABLE AND AFFORDABLE ACCESS TO EDUCATION SERVICES FOR LEARNERS WITH SPECIAL NEEDS, IN", "page": 2, "level": 3}}, {"headings_1": {"content": "Kampala.", "page": 2, "level": 2}}]], "page": 2, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "Uganda...", "metadata": {"headings": [{"headings_0": {"content": "Uganda...", "page": 3, "level": 2}}, {"headings_1": {"content": "VALUE FOR MONEY AUDIT ON THE GOVERNMENT OF UGANDA'S PROGRESS IN PROVIDING EQUITABLE AND AFFORDABLE ACCESS TO EDUCATION SERVICES FOR LEARNERS WITH SPECIAL NEEDS, IN", "page": 2, "level": 3}}], "page": 3, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "1.3.2 Mandate, Policy and Legal Framework governing the Provision of Equitable and Affordable access to education services for learners with Special Needs........  \n6 \n1.3.3 The Vision and Mission of the Department of Special Needs and Inclusive Education. 7 1.3.4 Main Government Objectives for Implementing SDG Target 4.5.0... 7 1.3.5 Functions of the Department of Special Needs & Inclusive Education ...numesnenennen 7 1,36 Ormanization\u00e4l strictifesiscicncumnmnunionmaiainnianni mannan 8 1:37 \\|Funding..a anne 8 CHAPTER TWO \n2.0 AUDIT DESIGN AND METHODOLOGY .. \n2.1 Audit Objectives and Questions  \n2.2 Audit Scope  \n23 Data Collection Methodssiccscnsnivesrannnenreanmnnenainarcciciansieorasinennnel\u00ae \n3.0 SYSTEMS AND PROCESS DESCRIPTION ...unusnnsanennnennnunnnnnnunnnunnannunnnennannnnunn L2 \n4.1.2 Dropout rates of learners with special needs  \n4.2 Provision of legal, policy and institutional framework for special needs education....... 21 4.2.1 Development of laws and policies for SNIE ....  \n4.2.2 Institutional arrangements  \n4.2.3 Legal and Policy Coherence  \n4.3 \nPlanning and budgeting for education of children with special needs... 25 4.4 \nImplementation of government actions for SNE schools..ueenneeneneenneeneenennnn 31 4.5 \nMonitoring, evaluation and reporting...euuesssennesersennennnnennennennsnnennennnsnnnnenannnsn ensure 42 OVERALL AUDIT CONCLUSION .... \nAPPENDICES  \nAppendix I: Documents Reviewed and Purpose of Review  \nAppendix III: Organizational Structure of The SNIE Department  \nAppendix IV: Selected local governments with their Special and Unit Schools  \nAppendix V: National, Regional and International Laws and policies linked to Provision of Equitable and Affordable access to education services for learners with special needs........ 48 \nLIST OF TABLES \nTable 6: Showing discrepancies in SNE data obtained from schools and MOES..................28 Table 7: Showing amounts allocated for SNE specialised learning materials for years under TEVIEWennnen-  \nons \nBeeren \nTable 8: Showing Instructive Materials and assistive devices procures \u2018ering the period under review  \nei \nBra \nsont Figure 3: Showing specialised materials modified by the beneficiary schools \nLIST OF ABBREVIATIONS Abbreviation Full Form \nAFROSAI-E \nAfrican Organisation of Supreme Audit Institutions", "metadata": {"headings": [{"headings_0": {"content": "Uganda...", "page": 3, "level": 2}}, {"headings_1": {"content": "VALUE FOR MONEY AUDIT ON THE GOVERNMENT OF UGANDA'S PROGRESS IN PROVIDING EQUITABLE AND AFFORDABLE ACCESS TO EDUCATION SERVICES FOR LEARNERS WITH SPECIAL NEEDS, IN", "page": 2, "level": 3}}, [{"headings_0": {"content": "Uganda...", "page": 3, "level": 2}}, {"headings_1": {"content": "VALUE FOR MONEY AUDIT ON THE GOVERNMENT OF UGANDA'S PROGRESS IN PROVIDING EQUITABLE AND AFFORDABLE ACCESS TO EDUCATION 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{"headings_1": {"content": "VALUE FOR MONEY AUDIT ON THE GOVERNMENT OF UGANDA'S PROGRESS IN PROVIDING EQUITABLE AND AFFORDABLE ACCESS TO EDUCATION SERVICES FOR LEARNERS WITH SPECIAL NEEDS, IN", "page": 2, "level": 3}}], [{"headings_0": {"content": "Uganda...", "page": 3, "level": 2}}, {"headings_1": {"content": "VALUE FOR MONEY AUDIT ON THE GOVERNMENT OF UGANDA'S PROGRESS IN PROVIDING EQUITABLE AND AFFORDABLE ACCESS TO EDUCATION SERVICES FOR LEARNERS WITH SPECIAL NEEDS, IN", "page": 2, "level": 3}}], [{"headings_0": {"content": "Uganda...", "page": 3, "level": 2}}, {"headings_1": {"content": "VALUE FOR MONEY AUDIT ON THE GOVERNMENT OF UGANDA'S PROGRESS IN PROVIDING EQUITABLE AND AFFORDABLE ACCESS TO EDUCATION SERVICES FOR LEARNERS WITH SPECIAL NEEDS, IN", "page": 2, "level": 3}}], [{"headings_0": {"content": "Uganda...", "page": 3, "level": 2}}, {"headings_1": {"content": "VALUE FOR MONEY AUDIT ON THE GOVERNMENT OF UGANDA'S PROGRESS IN PROVIDING EQUITABLE AND AFFORDABLE ACCESS TO EDUCATION SERVICES FOR LEARNERS WITH SPECIAL NEEDS, IN", "page": 2, "level": 3}}], [{"headings_0": {"content": "Uganda...", "page": 3, "level": 2}}, {"headings_1": {"content": "VALUE FOR MONEY AUDIT ON THE GOVERNMENT OF UGANDA'S PROGRESS IN PROVIDING EQUITABLE AND AFFORDABLE ACCESS TO EDUCATION SERVICES FOR LEARNERS WITH SPECIAL NEEDS, IN", "page": 2, "level": 3}}], [{"headings_0": {"content": "Uganda...", "page": 3, "level": 2}}, {"headings_1": {"content": "VALUE FOR MONEY AUDIT ON THE GOVERNMENT OF UGANDA'S PROGRESS IN PROVIDING EQUITABLE AND AFFORDABLE ACCESS TO EDUCATION SERVICES FOR LEARNERS WITH SPECIAL NEEDS, IN", "page": 2, "level": 3}}], [{"headings_0": {"content": "Uganda...", "page": 3, "level": 2}}, {"headings_1": {"content": "VALUE FOR MONEY AUDIT ON THE GOVERNMENT OF UGANDA'S PROGRESS IN PROVIDING EQUITABLE AND AFFORDABLE ACCESS TO EDUCATION SERVICES FOR LEARNERS WITH SPECIAL NEEDS, IN", "page": 2, "level": 3}}], [{"headings_0": {"content": "Uganda...", "page": 3, "level": 2}}, {"headings_1": {"content": "VALUE FOR MONEY AUDIT ON THE GOVERNMENT OF UGANDA'S PROGRESS IN PROVIDING EQUITABLE AND AFFORDABLE ACCESS TO EDUCATION SERVICES FOR LEARNERS WITH SPECIAL NEEDS, IN", "page": 2, "level": 3}}], [{"headings_0": {"content": "Uganda...", "page": 3, "level": 2}}, {"headings_1": {"content": "VALUE FOR MONEY AUDIT ON THE GOVERNMENT OF UGANDA'S PROGRESS IN PROVIDING EQUITABLE AND AFFORDABLE ACCESS TO EDUCATION SERVICES FOR LEARNERS WITH SPECIAL NEEDS, IN", "page": 2, "level": 3}}], [{"headings_0": {"content": "Uganda...", "page": 3, "level": 2}}, {"headings_1": {"content": "VALUE FOR MONEY AUDIT ON THE GOVERNMENT OF UGANDA'S PROGRESS IN PROVIDING EQUITABLE AND AFFORDABLE ACCESS TO EDUCATION SERVICES FOR LEARNERS WITH SPECIAL NEEDS, IN", "page": 2, "level": 3}}], [{"headings_0": {"content": "Uganda...", "page": 3, "level": 2}}, {"headings_1": {"content": "VALUE FOR MONEY AUDIT ON THE GOVERNMENT OF UGANDA'S PROGRESS IN PROVIDING EQUITABLE AND AFFORDABLE 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for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "DSNIE | Department of : Special Needs & Inclusive", "metadata": {"headings": [{"headings_0": {"content": "DSNIE | Department of : Special Needs & Inclusive", "page": 7, "level": 2}}, {"headings_1": {"content": "Uganda...", "page": 3, "level": 2}}], "page": 7, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "Education =", "metadata": {"headings": [{"headings_0": {"content": "Education =", "page": 7, "level": 2}}, {"headings_1": {"content": "DSNIE | Department of : Special Needs & Inclusive", "page": 7, "level": 2}}], "page": 7, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "\u2018GoU NE we ~~~ Government of Uganda.  \nINTOSAI \u2014 \\| International \nOrganization Supreme Audit Institutions \u2014\\_ of", "metadata": {"headings": [{"headings_0": {"content": "Education =", "page": 7, "level": 2}}, {"headings_1": {"content": "DSNIE | Department of : Special Needs & Inclusive", "page": 7, "level": 2}}, [{"headings_0": {"content": "Education =", "page": 7, "level": 2}}, {"headings_1": {"content": "DSNIE | Department of : Special Needs & Inclusive", "page": 7, "level": 2}}]], "page": 7, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "on", "metadata": {"headings": [{"headings_0": {"content": "on", "page": 7, "level": 11}}, {"headings_1": {"content": "Education =", "page": 7, "level": 2}}], "page": 7, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "ISAM Model TIER IDI\u2019s SDG Audit", "metadata": {"headings": [{"headings_0": {"content": "on", "page": 7, "level": 11}}, {"headings_1": {"content": "Education =", "page": 7, "level": 2}}], "page": 7, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "|MoES", "metadata": {"headings": [{"headings_0": {"content": "|MoES", "page": 7, "level": 2}}, {"headings_1": {"content": "on", "page": 7, "level": 11}}], "page": 7, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "=\u2014sMlinistry of Educationand Sports nn", "metadata": {"headings": [{"headings_0": {"content": "|MoES", "page": 7, "level": 2}}, {"headings_1": {"content": "on", "page": 7, "level": 11}}], "page": 7, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "[MoGLSD Ministry of Gender, Labour and Social Development", "metadata": {"headings": [{"headings_0": {"content": "[MoGLSD Ministry of Gender, Labour and Social Development", "page": 7, "level": 1}}, {"headings_1": {"content": "|MoES", "page": 7, "level": 2}}], "page": 7, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "\\| MoH \\| Ministry of Healtn nn \\|  \nPLE Primary Exams", "metadata": {"headings": [{"headings_0": {"content": "[MoGLSD Ministry of Gender, Labour and Social Development", "page": 7, "level": 1}}, {"headings_1": {"content": "|MoES", "page": 7, "level": 2}}], "page": 7, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "Leaving", "metadata": {"headings": [{"headings_0": {"content": "Leaving", "page": 7, "level": 1}}, {"headings_1": {"content": "[MoGLSD Ministry of Gender, Labour and Social Development", "page": 7, "level": 1}}], "page": 7, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "PWD Persons With Disabilities \nSAI Supreme Audit Institution  \na", "metadata": {"headings": [{"headings_0": {"content": "Leaving", "page": 7, "level": 1}}, {"headings_1": {"content": "[MoGLSD Ministry of Gender, Labour and Social Development", "page": 7, "level": 1}}, [{"headings_0": {"content": "Leaving", "page": 7, "level": 1}}, {"headings_1": {"content": "[MoGLSD Ministry of Gender, Labour and Social Development", "page": 7, "level": 1}}]], "page": 7, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "SDG", "metadata": {"headings": [{"headings_0": {"content": "SDG", "page": 7, "level": 2}}, {"headings_1": {"content": "Leaving", "page": 7, "level": 1}}], "page": 7, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "Goal", "metadata": {"headings": [{"headings_0": {"content": "Goal", "page": 7, "level": 2}}, {"headings_1": {"content": "SDG", "page": 7, "level": 2}}], "page": 7, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": ".  \nSustainable Development", "metadata": {"headings": [{"headings_0": {"content": "Goal", "page": 7, "level": 2}}, {"headings_1": {"content": "SDG", "page": 7, "level": 2}}], "page": 7, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "SNE", "metadata": {"headings": [{"headings_0": {"content": "SNE", "page": 7, "level": 2}}, {"headings_1": {"content": "Goal", "page": 7, "level": 2}}], "page": 7, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "RECOMMENDATIONS", "metadata": {"headings": [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}], "page": 9, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "The Accounting Officer Ministry of Education and Sports (MoES) should: \nConduct policy reviews to address gaps in existing policies relating to provision of education services for special needs learners, and expedite the finalization and operationalization of the National Inclusive Education Policy. \nDevelop and implement clear guidelines for integrating individual needs of learners with special needs into education programmes. \nIn liaison with stakeholders, undertake a comprehensive assessment to establish number, category and location of the children with special needs to facilitate planning, distribution of schools, instructional materials and support infrastructure. \nPrioritize the implementation of the Education Management Information System (EMIS) to enhance collection and management of data to enable tracking of enrolment of learners with special needs in school, their progression, and dropout rates. \nIn collaboration with relevant stakeholders, engage with the National Curriculum Development Centre to develop and adopt curriculum that provide alternative pathways that suit the competences of learners with special needs. \ne Devise mechanisms to enhance access to SNE training for all teachers including the specialised training in Braille mathematics. \ne Engage the Ministry of Finance Planning and Economic Development (MoFPED) and Ministry of Public Service (MoPS) to operationalise the 2007 Cabinet decision on enhancement of salaries for special needs teachers. \ne Liaise with the Uganda National Bureau of Statistics (UBOS) to establish indicators to aid data collection to assess progress of SDG target 4.5. \ne Establish a comprehensive monitoring and evaluation framework with specific indicators for tracking progress made in providing equitable and affordable education services for all learners with special needs by 2030. \nVERA! UDIT C LUSION", "metadata": {"headings": [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}, [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}], [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}], [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}], [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}], [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}], [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}], [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}], [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}], [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}], [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}]], "page": 9, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "Uganda has significant arrangements in place such as an enabling and coherent legal, institutional and policy framework, multi-sectoral arrangements and partnerships necessary to support provision of equitable and affordable education services for all learners with special needs by 2030. However, substantial challenges still remain in areas of availability of accurate and reliable data on the number, category and location of learners with special needs, adequate resources, instructional materials, infrastructure, trained teachers, robust monitoring tools. These challenges hinder planning, budgeting and implementation of interventions aimed at progressing towards achieving SDG 4.5 by 2030. If these challenges are not addressed, the country will fall short in its efforts towards ensuring provision of equitable and affordable access to education services for all learners with special needs by 2030, in accordance with the SDG target 4.5. \nJohn F.S. Muwanga AUDITOR GENERAL \n29\" December, 2023 \nCHAPTER ONE \n1.0 INTRODUCTION \n11  \nEducation is a fundamental human right that promotes fulfilling lives and societal development. It effectively lifts excluded children and adults out of poverty, reduces inequities, and ensures sustainable development\". The Universal Declaration of Human Rights (2015) and the United Nations Convention on the Rights of the Child (1989) affirm every child's right to an accessible high-quality education. \nUganda's commitment to the 2030 Agenda for Sustainable Development, which seeks to achieve 17 Sustainable Development Goals (SDGs), includes Goal 4 for inclusive, equitable education and lifelong learning opportunities for all. Target 4.5 includes provision of equitable and affordable access to education for all vulnerable groups by", "metadata": {"headings": [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}, [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}], [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}], [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}], [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}], [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}], [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}]], "page": 10, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "20302. To achieve this target, Uganda has included strategies such as provision of basic requirements, support services and infrastructure for vulnerable groups in education services under the Human Capital Development programme of National Development Plan (NDP) III\u2019.", "metadata": {"headings": [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}], "page": 11, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "list"}}, {"content": "Uganda's Ministry of Education and Sports (MoES) through the Department for Special Needs and Inclusive Education spearheads provision of education services for vulnerable learners, focusing on those with disabilities/ special needs. A special needs learner is a child with significant functional limitations due to physical, mental, or sensory impairments and environment barriers, limiting equal learning participation and requiring educational adjustments\\*. The department is charged with ensuring equitable and affordable access through tailoring education services to their unique personal requirements. \nThe goal is to enable learners with special needs reach their full potential in all areas of life, including academics, social and emotional development\u2019. The common impairment conditions for learners with special needs seen in Uganda include hearing, visual, physical and mental among others. A child may present with more than one condition. \n1.2 Motivation  \nEducation in Uganda is a constitutional right for all citizens and therefore, all persons should be supported to enjoy this right to education\u2019. The World Bank estimates that 16% of Ugandan children have disability, and this poses a significant barrier to their education.\u00ae In the year 2020, approximately 65 million children in Africa of primary and secondary school age had disabilities, with nearly half of them being out of school.? \nChildren with special needs face tremendous problems in Uganda's education system including discrimination, stigma and limited access to inclusive and special schools\u201d. Only 5% of special needs children were able to access inclusive settings while 10% had access to special needs schools. According to MoES (2017), the enrolment at primary school level constituted only 9% of the overall children with special needs. Out of the total enrolment, 9,597 (1.6%) learners in pre-primary, 172,864 (2%) in primary, and 8,945 (0.6%) in secondary had impairments\".", "metadata": {"headings": [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}, [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}], [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}], [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}]], "page": 11, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "Uganda has in place the Persons with Disability Act, 2020, that provides for the respect and promotion of the fundamental and other human rights and freedoms of persons with disabilities. Government ratified the UN Convention on the Rights of Persons with Disabilities and is a signatory to the international agreements such as the Salamanca Statement and Framework for Action on Special Needs Education that provide for learners with special needs'?. In addition, the department of special needs and inclusive education was created with the objective of delivering Special Needs and Inclusive Education services in a coordinated and adequately resourced manner thereby ensuring that no one is left behind.", "metadata": {"headings": [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}], "page": 12, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "Despite the above efforts, access to education for learners with special needs remains limited, trained teachers in special needs education are scarce, infrastructure, learning materials and equipment are insufficient, public funding for special needs education is insufficient, and sign language interpreters are few'?. According to the Uganda Bureau of Statistics (UBOS) statistical abstract of 2021, less than 3% of the pre-primary teachers have training in special needs education'\\*. This has left special needs learners behind as seen in their poor performance in the 2022 Primary Leaving Examinations (PLE) results in which no special needs student emerged with division one while 55 out of 263 registered learners missed the examinations\u2019. These challenges coupled with government's inability to include special needs learners in vocational interventions impedes their development and future financial and health prospects\u2019\u00b0. \nGovernments have the primary responsibility for follow-up and review, at the national, regional and global levels, in relation to the progress made in implementing SDGs and their targets over the fifteen years'\u2019. To this end, International Organization of Supreme Audit Institutions (INTOSAI) committed to and called upon member supreme audit institutions (SAIs) to \u201ccontribute to the follow-up and review SDGs within the context of each nation\u2019s specific sustainable development efforts and SAlIs\u2019 individual mandates\u201d.!\u00ae \nIn 2023, the African Organisation of English-speaking Supreme Audit Institutions (AFROSAI-E), as part of on-going efforts to empower members to support their governments in achieving the Sustainable Development Goals (SDGs), invited members to participate in coordinated SDG audits including the audit of the \ngovernment's progress towards providing equal, equitable, and affordable education for children with disabilities in line with SDG target 4.5. \nIt is against this background that the Office of Auditor General undertook an SDG Audit to assess Government of Uganda\u2019s progress in providing Equitable and Affordable access to education services for learners with special needs, in line with SDG Target 4.5. \n1.3 Description of Audit Area", "metadata": {"headings": [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}, [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}], [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}], [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}], [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}], [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}]], "page": 12, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "1.3.1 education Provision equitable services with special needs in Uganda  \nThe responsibility for providing education services for special needs learners is coordinated by the Ministry of Education and Sports (MoES) through the department for Special Needs and Inclusive Education. The department, under the leadership of a Commissioner, is in charge of making sure that learners with special needs have equitable and affordable access to high-quality educational services. Their goal is to coordinate and support the delivery of inclusive and special needs education. The department works with other ministries, UN agencies and other private players who are essential to Uganda\u2019s education of special needs learners. \nSpecial needs education is provided by both government-aided and private entities through; \n. jal schools  \nschools that enrol only learners with special needs categories. At the time of this audit, there were 26 Special schools (22 Primary and 4 Secondary) in the", "metadata": {"headings": [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}, [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}], [{"headings_0": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, {"headings_1": {"content": "SNE", "page": 7, "level": 2}}]], "page": 13, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "country.", "metadata": {"headings": [{"headings_0": {"content": "country.", "page": 13, "level": 1}}, {"headings_1": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}], "page": 13, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "e Uni  \nSchools that have separate structures/classrooms where special needs learners can study but interact with regular learners outside the classroom. At the time of this audit, there were 99 unit schools (90 Primary and 9 Secondary) in the country. \n\u00ab Inclusive schools  \nWhere learners with disabilities are taught together with other learners, in the same environment, and where required, extra support is given to learners with disabilities. All schools that are not under the categories of Special or Unit schools are considered inclusive. \n1.3.2 Policy and Legal Framework i Provision of Equitable n  \nion services for le i jal Needs  \nThe Mandate for the \nof equitable access to education services by special \nDisability Act of 2019, specifically section 6, defines and prohibits any form of discrimination in providing educational services to learners with disabilities. \nIn addition, Uganda is a signatory to international agreements and commitments that provide for learners with special needs including the Salamanca Statement and Framework for Action on Special Needs Education (1994), United Nations Convention on the rights of persons with disabilities (2006) and the 2030 Agenda for Sustainable Development. The above instruments demand for access, equity and quality as regards educational services for persons with special learning needs. To meet these requirements, the Ministry of Education & Sports put in place a department responsible for special needs and inclusive education. \n1.3.3 The Vision and Mission of the Department of Special Needs and Inclusive", "metadata": {"headings": [{"headings_0": {"content": "country.", "page": 13, "level": 1}}, {"headings_1": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}, [{"headings_0": {"content": "country.", "page": 13, "level": 1}}, {"headings_1": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}], [{"headings_0": {"content": "country.", "page": 13, "level": 1}}, {"headings_1": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}], [{"headings_0": {"content": "country.", "page": 13, "level": 1}}, {"headings_1": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}], [{"headings_0": {"content": "country.", "page": 13, "level": 1}}, {"headings_1": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}], [{"headings_0": {"content": "country.", "page": 13, "level": 1}}, {"headings_1": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}], [{"headings_0": {"content": "country.", "page": 13, "level": 1}}, {"headings_1": {"content": "RECOMMENDATIONS", "page": 9, "level": 3}}]], "page": 13, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "Education.\u2019?", "metadata": {"headings": [{"headings_0": {"content": "Education.\u2019?", "page": 14, "level": 2}}, {"headings_1": {"content": "country.", "page": 13, "level": 1}}], "page": 14, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "assessments to", "metadata": {"headings": [{"headings_0": {"content": "assessments to", "page": 19, "level": 1}}, {"headings_1": {"content": "Education.\u2019?", "page": 14, "level": 2}}], "page": 19, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "determine the nature and severity of the special need condition.  \nProvide medical care for learners with special needs. \\_Involved in sourcing and provision  \nof assistive devices. Ensures policy implementation across all relevant ministries.  \nOversees the overall implementation of government policy in relation to SNIE.  \n\\| Facilitates coordination and collaboration across different \\_ministries and stakeholders.  \n\"National Planning ~ \\_  \nAuthority  \nIncorporates the educational needs of vulnerable children in national planning.  \nReviews and provides guidance on planning and budgeting for SNIE.  \n6 Ministry of Finance, Planning \nMobilize resources for implementation of education nee and Economic Development special needs learners.  \n7 District Local Governments \nEnact policies/ local ordinances for education at the (Education officers in charge district  \nof special needs)  \nIdentification and enrolment of learners with special needs into schools  \nMobilise and sensitise communities in support of SNE \n10 Civil Society Organizations \nCarry out advocacy campaigns on SNIE.  \n(CSOs) Provide on-ground support and services.  \nWork towards raising awareness and securing resources for SNIE.  \n11 Students/pupils \nParticipate actively in learning processes.  \nProvide feedback on educational services, contributing to programme improvement.  \n12 Development partners and \nProvide financial and technical support for SNIE donors ( Cheshire Disability  \nprogrammes.  \nTrust, Spinal Bifida and \nCollaborate with government bodies and CSOs to Hydrocephalus Association \nimplement initiatives for vulnerable children, Uganda (SHAU), Uganda  \nAdvocate for policy implementation  \nNational Association for the  \nDeaf (UNAD) among others)  \n13 Private sector players \n\\* Provide resources and expertise.  \n\u00bb Partner with government bodies and CSOs for the implementation of SNIE initiatives.  \nContribute to the development and delivery of innovative \\* \n14 Parliament of Uganda \n3.2 Process Description \nsolutions for SNIE.  \nReviews and approves legislations and budgets related to \\* \nSNIE.  \nProvides oversight on the execution of SNIE policies.  \n\\*  \nAdvocates for the rights and needs of vulnerable children \\* \nin legislative processes.", "metadata": {"headings": [{"headings_0": {"content": "assessments to", "page": 19, "level": 1}}, {"headings_1": {"content": "Education.\u2019?", "page": 14, "level": 2}}, [{"headings_0": {"content": "assessments to", "page": 19, "level": 1}}, {"headings_1": {"content": "Education.\u2019?", "page": 14, "level": 2}}], [{"headings_0": {"content": "assessments to", "page": 19, "level": 1}}, {"headings_1": {"content": "Education.\u2019?", "page": 14, "level": 2}}], [{"headings_0": {"content": "assessments to", "page": 19, "level": 1}}, {"headings_1": {"content": "Education.\u2019?", "page": 14, "level": 2}}], [{"headings_0": {"content": "assessments to", "page": 19, "level": 1}}, {"headings_1": {"content": "Education.\u2019?", "page": 14, "level": 2}}], [{"headings_0": {"content": "assessments to", "page": 19, "level": 1}}, {"headings_1": {"content": "Education.\u2019?", "page": 14, "level": 2}}], [{"headings_0": {"content": "assessments to", "page": 19, "level": 1}}, {"headings_1": {"content": "Education.\u2019?", "page": 14, "level": 2}}], [{"headings_0": {"content": "assessments to", "page": 19, "level": 1}}, {"headings_1": {"content": "Education.\u2019?", "page": 14, "level": 2}}], [{"headings_0": {"content": "assessments to", "page": 19, "level": 1}}, {"headings_1": {"content": "Education.\u2019?", "page": 14, "level": 2}}], [{"headings_0": {"content": "assessments to", "page": 19, "level": 1}}, {"headings_1": {"content": "Education.\u2019?", "page": 14, "level": 2}}], [{"headings_0": {"content": "assessments to", "page": 19, "level": 1}}, {"headings_1": {"content": "Education.\u2019?", "page": 14, "level": 2}}], [{"headings_0": {"content": "assessments to", "page": 19, "level": 1}}, {"headings_1": {"content": "Education.\u2019?", "page": 14, "level": 2}}], [{"headings_0": {"content": "assessments to", "page": 19, "level": 1}}, {"headings_1": {"content": "Education.\u2019?", "page": 14, "level": 2}}], [{"headings_0": {"content": "assessments to", "page": 19, "level": 1}}, {"headings_1": {"content": "Education.\u2019?", "page": 14, "level": 2}}], [{"headings_0": {"content": "assessments to", "page": 19, "level": 1}}, {"headings_1": {"content": "Education.\u2019?", "page": 14, "level": 2}}]], "page": 19, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "9. Advocacy and Coordination  \nThroughout the process, the Department organizes and conducts advocacy campaigns on special needs and inclusive education, coordinating stakeholders in the implementation of these campaigns. This advocacy work raises awareness and fosters understanding among the general public and other key stakeholders about the importance of SNIE.", "metadata": {"headings": [{"headings_0": {"content": "assessments to", "page": 19, "level": 1}}, {"headings_1": {"content": "Education.\u2019?", "page": 14, "level": 2}}], "page": 22, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "list"}}, {"content": "Coordination with various key players is also done through quarterly meetings with the Ministry of Gender, Labour and Social Development (MoGLSD), Ministry of Health (MoH), UNICEF and other partners targeting vulnerable children. This ensures all involved parties are aligned and working towards the same objectives, allowing for a more effective provision of special needs and inclusive education. \nCHAPTER FOUR \n4.0 FINDINGS, CONCL\\| ENDATIONS  \nThis chapter examines the current state of equitable and affordable access to education services for learners with special needs. It outlines the progress made thus far, examines government initiatives, and offers conclusions and recommendations aimed at achieving equitable and affordable access to education services for learners with special needs by 2030, in alignment with Sustainable Development Goal 4.5. \nUganda has made considerable arrangements to support the provision of equitable and affordable education services for all learners with special needs by 2030, including the establishment of enabling and coherent legal, institutional, and policy frameworks, as well as the formation of partnerships. The following sections explore the factors that affect Government of Uganda\u2019s progress in ensuring that all learners with special needs have equitable and affordable access to education services by 2030, in accordance to SDG 4.5. \n4.1 Access to education: i  \nners \nwith special needs  \nArticle 30 of the Constitution of the Republic of Uganda enshrines the right to education for all citizens, while objective XVIII (ii) mandates the government to provide equal opportunities for educational attainment. Furthermore, Section (b) of Strategy II within the National Child Policy 2020 seeks to enhance access to equitable, inclusive, and quality primary and secondary education. This aligns with Uganda's commitment to SDG 4, Target 5, which strives to ensure inclusive and equitable access to quality and affordable education opportunities for all. \n4.1.1 Enrolment of learners with special needs  \nThe audit team reviewed enrolment data obtained from the eleven local governments selected for the audit. Analysis of the data submitted to MoES shows the enrolment of learners with special needs represented only 1.97% of the total enrolment for the year", "metadata": {"headings": [{"headings_0": {"content": "assessments to", "page": 19, "level": 1}}, {"headings_1": {"content": "Education.\u2019?", "page": 14, "level": 2}}, [{"headings_0": {"content": "assessments to", "page": 19, "level": 1}}, {"headings_1": {"content": "Education.\u2019?", "page": 14, "level": 2}}], [{"headings_0": {"content": "assessments to", "page": 19, "level": 1}}, {"headings_1": {"content": "Education.\u2019?", "page": 14, "level": 2}}], [{"headings_0": {"content": "assessments to", "page": 19, "level": 1}}, {"headings_1": {"content": "Education.\u2019?", "page": 14, "level": 2}}], [{"headings_0": {"content": "assessments to", "page": 19, "level": 1}}, {"headings_1": {"content": "Education.\u2019?", "page": 14, "level": 2}}], [{"headings_0": {"content": "assessments to", "page": 19, "level": 1}}, {"headings_1": {"content": "Education.\u2019?", "page": 14, "level": 2}}], [{"headings_0": {"content": "assessments to", "page": 19, "level": 1}}, {"headings_1": {"content": "Education.\u2019?", "page": 14, "level": 2}}]], "page": 22, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "2023. This proportion is low considering that the last Uganda Demographic and Health Survey (2016) put the proportion of children between the ages of 5 \u2014 14 with disabilities at 16%. Table 3 below shows enrolment levels for learners with special needs in the local governments selected for the audit.", "metadata": {"headings": [{"headings_0": {"content": "assessments to", "page": 19, "level": 1}}, {"headings_1": {"content": "Education.\u2019?", "page": 14, "level": 2}}], "page": 23, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "list"}}, {"content": "Table 3: i nrolment  \nrates \ni ii in selected LGs in \n\\| DLG I Deaf Blind \\| Physical Others Total Total %age Region \\| \\| \\| \\| SNE Learners SNE \\| \\|", "metadata": {"headings": [{"headings_0": {"content": "assessments to", "page": 19, "level": 1}}, {"headings_1": {"content": "Education.\u2019?", "page": 14, "level": 2}}, [{"headings_0": {"content": "assessments to", "page": 19, "level": 1}}, {"headings_1": {"content": "Education.\u2019?", "page": 14, "level": 2}}], [{"headings_0": {"content": "assessments to", "page": 19, "level": 1}}, {"headings_1": {"content": "Education.\u2019?", "page": 14, "level": 2}}]], "page": 23, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "Kampala 537_| 335 301 992 2,165 2.42 Central", "metadata": {"headings": [{"headings_0": {"content": "Kampala 537_| 335 301 992 2,165 2.42 Central", "page": 23, "level": 3}}, {"headings_1": {"content": "assessments to", "page": 19, "level": 1}}], "page": 23, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "Ana 308 257\\_ \n\\| \\| \\| \\| 1478 22 \n191 \\| Eat \\|  \nere \u201c7a. 302\\_ 573 0,57 Eat \\| 142 675 2,278 3,987 4.69 East \\| \\|  \n\\|  \n840 538 810 2,00 2.72 North \\| \\| 99,1:  \n730 569 2,395 \\| 140,929 \nThe audit team was unable to assess the progression in enrolment trends for learners with special needs due to MoES failure to collect and provide this data for four years under the audit review.", "metadata": {"headings": [{"headings_0": {"content": "Kampala 537_| 335 301 992 2,165 2.42 Central", "page": 23, "level": 3}}, {"headings_1": {"content": "assessments to", "page": 19, "level": 1}}, [{"headings_0": {"content": "Kampala 537_| 335 301 992 2,165 2.42 Central", "page": 23, "level": 3}}, {"headings_1": {"content": "assessments to", "page": 19, "level": 1}}], [{"headings_0": {"content": "Kampala 537_| 335 301 992 2,165 2.42 Central", "page": 23, "level": 3}}, {"headings_1": {"content": "assessments to", "page": 19, "level": 1}}], [{"headings_0": {"content": "Kampala 537_| 335 301 992 2,165 2.42 Central", "page": 23, "level": 3}}, {"headings_1": {"content": "assessments to", "page": 19, "level": 1}}]], "page": 23, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "4.1.2 Dropout rates of learners with special needs  \nThe audit team examined enrolment data for six?? schools with complete datasets from 2019 to 2023 out of the twenty-two schools visited to evaluate dropout rates among learners with special needs. The assessment tracked the progression of learners enrolled in Pi-P4 in 2019, expected to be in classes P4-P7 in 2023, controlling for the Covid-19 effect. The analysis revealed an initial increase of 21% in 2020/21, followed by declines of 4% in 2022 and significant drop of 41% in 2023, as shown in Figure 1 below. Additionally, the audit observed that the number of special needs learners completing P7 consistently fell far below the enrolment rates in P1 across all years reviewed, further highlighting the high dropout rates among learners with special needs. \nFigure 1: Showin \nion rates of learners with special needs", "metadata": {"headings": [{"headings_0": {"content": "Kampala 537_| 335 301 992 2,165 2.42 Central", "page": 23, "level": 3}}, {"headings_1": {"content": "assessments to", "page": 19, "level": 1}}, [{"headings_0": {"content": "Kampala 537_| 335 301 992 2,165 2.42 Central", "page": 23, "level": 3}}, {"headings_1": {"content": "assessments to", "page": 19, "level": 1}}], [{"headings_0": {"content": "Kampala 537_| 335 301 992 2,165 2.42 Central", "page": 23, "level": 3}}, {"headings_1": {"content": "assessments to", "page": 19, "level": 1}}]], "page": 24, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "learners", "metadata": {"headings": [{"headings_0": {"content": "learners", "page": 24, "level": 1}}, {"headings_1": {"content": "Kampala 537_| 335 301 992 2,165 2.42 Central", "page": 23, "level": 3}}], "page": 24, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "SNE", "metadata": {"headings": [{"headings_0": {"content": "SNE", "page": 24, "level": 4}}, {"headings_1": {"content": "learners", "page": 24, "level": 1}}], "page": 24, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "of", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 24, "level": 5}}, {"headings_1": {"content": "SNE", "page": 24, "level": 4}}], "page": 24, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "Number", "metadata": {"headings": [{"headings_0": {"content": "Number", "page": 24, "level": 2}}, {"headings_1": {"content": "of", "page": 24, "level": 5}}], "page": 24, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "Calender years Source: OAG analysis of enrolment record from the selected schools \nThe substantial 21% increase in the number of learners with special needs observed in 2020/2021 can be attributed to the disruptions caused by the COVID-19 pandemic, Officially there was progression between classes, but some learners moved classes. This surge was followed by a gradual decline in the subsequent years as students advanced to higher classes. \nFurthermore, the audit team observed, through interviews and examination of reports submitted by MoES and Education officers responsible for special needs in the selected \nMajority of unit schools and special needs schools (26 out of 31) in the selected districts were concentrated in either cities or municipalities, making access to education services for learners with special needs in rural communities a challenge. The UDHS 2016 revealed that 17% of all school-going-age children in rural areas do not attend school, further highlighting the disparity in access to education between urban and rural areas. \nAll learners in the special needs schools visited were required to enrol under boarding services, which incurred boarding fees ranging from UGX.250,000 to UGX.650,000 in primary schools. School administrators argue that the financial burden of these fees in addition to other special learning requirements for learners with special needs such as braille machines, braille paper, hearing aide, and sign language materials posed significant barrier to enrolment and also contributed to dropouts. \nThe scarcity of unit schools and special schools catering to learners with special needs (an average of three per selected district) within the selected local governments necessitated long-distance travel for learners or the additional expense of boarding fees. At the time of audit (November, 2023), Special Needs/ Unit Schools were present in only 69 out of 135 local governments in the country. This financial burden, compounded by the limited availability of boarding facilities in all unit schools visited, further hindered access to education for learners with special needs.", "metadata": {"headings": [{"headings_0": {"content": "Number", "page": 24, "level": 2}}, {"headings_1": {"content": "of", "page": 24, "level": 5}}, [{"headings_0": {"content": "Number", "page": 24, "level": 2}}, {"headings_1": {"content": "of", "page": 24, "level": 5}}], [{"headings_0": {"content": "Number", "page": 24, "level": 2}}, {"headings_1": {"content": "of", "page": 24, "level": 5}}], [{"headings_0": {"content": "Number", "page": 24, "level": 2}}, {"headings_1": {"content": "of", "page": 24, "level": 5}}], [{"headings_0": {"content": "Number", "page": 24, "level": 2}}, {"headings_1": {"content": "of", "page": 24, "level": 5}}], [{"headings_0": {"content": "Number", "page": 24, "level": 2}}, {"headings_1": {"content": "of", "page": 24, "level": 5}}]], "page": 24, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "The limited range of learning options available in unit, special, and inclusive schools further hampered the enrolment of learners with special needs. Education officers responsible for special needs at MoES and the local governments visited as well as school management for all schools visited informed the audit team that most special needs learners face challenges in reading and writing, affecting their comprehension of the conventional education curriculum but thrive in vocational subjects. However, only three? out of the twenty-two schools visited offered vocational education, limiting enrolment and retention rates among these learners. Of the three, only one (Mbale School for the Deaf) had a valid certification from Directorate of Industrial Training for assessing and validating the proficiency of learners in vocational skills. \nLimited awareness and sensitization of communities as most parents with special needs children leave them at home and only bring their normal children to school. These enrolment levels and dropout rates as wells as governments\u2019 ability to ensure equitable and affordable education services for all learners with special needs in the country by 2030 is significantly influenced by the government's effectiveness in establishing supportive legal, policy, and institutional frameworks; allocating adequate resources for planning, implementation, and monitoring; and implementing effective interventions as discussed below:", "metadata": {"headings": [{"headings_0": {"content": "Number", "page": 24, "level": 2}}, {"headings_1": {"content": "of", "page": 24, "level": 5}}, [{"headings_0": {"content": "Number", "page": 24, "level": 2}}, {"headings_1": {"content": "of", "page": 24, "level": 5}}]], "page": 25, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "Conclusion", "metadata": {"headings": [{"headings_0": {"content": "Conclusion", "page": 27, "level": 2}}, {"headings_1": {"content": "Number", "page": 24, "level": 2}}], "page": 27, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "The absence of up-to-date data on learners with special needs makes it difficult to track progress in line with the enrolment, dropouts and progression. The results of the audit indicate insufficient enrolment of learners with special needs in school in the selected local governments as they form only 1.97% against the expected estimate of 16% of the total learners in school. This implies that many learners with special needs have not accessed education services hindering the country\u2019s progress in providing equitable and affordable access to education services for all by 2030.", "metadata": {"headings": [{"headings_0": {"content": "Conclusion", "page": 27, "level": 2}}, {"headings_1": {"content": "Number", "page": 24, "level": 2}}], "page": 27, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 27, "level": 2}}], "page": 27, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "The accounting officer of MoES should: \nPrioritize the implementation of the Education Management Information System (EMIS). This will ensure accurate and up-to-date data on the enrolment and progression and dropout of learners with special needs. \nIn collaboration with relevant stakeholders, engage with the National Curriculum \nLiaise with MoFPED and Ministry of Local Governments to allocate resources to the local governments for community engagement through district dialogues and awareness campaigns to dispel misconceptions and encourage the enrolment of learners with special needs. \n4.2 Provision of legal, policy and institutional framework for special needs education  \nThe Constitution of Uganda obligates the government to enact laws and establish policies that safeguard the people's right to equal opportunities in development. In adhering to the 2030 Agenda commitment, Uganda was expected to review its existing legal, policy, and institutional frameworks to guarantee the full integration of all SDGs and targets, including the provision of equitable and affordable access to education services for all learners, including those with special needs.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 27, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 27, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 27, "level": 2}}]], "page": 27, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "Conclusion", "metadata": {"headings": [{"headings_0": {"content": "Conclusion", "page": 30, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 3}}], "page": 30, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "Conclusion", "metadata": {"headings": [{"headings_0": {"content": "Conclusion", "page": 31, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 30, "level": 3}}], "page": 31, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "The government has put in place institutional arrangements at national and local government level necessary to facilitate a multi-sectoral approach in provision of equitable and affordable access to education services for the learners with special needs. However, this potential has not been realised due to inadequate allocation of \nresources.", "metadata": {"headings": [{"headings_0": {"content": "Conclusion", "page": 31, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 30, "level": 3}}, [{"headings_0": {"content": "Conclusion", "page": 31, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 30, "level": 3}}]], "page": 31, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 2}}, {"headings_1": {"content": "Conclusion", "page": 31, "level": 3}}], "page": 31, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "The accounting officer of MoES should: \ni. \nPrioritise and include arrangements in the annual plans and budgets for a fully operational technical working group to coordinate initiatives for equitable and affordable access to education for learners with special needs. \nji. Liaise with local governments to include coordination engagements for provision of education services for learners with special needs in their annual plans and budgets. \nrevealed that the provisions promoting inclusion, non-discrimination, and equality in the delivery of education services for children with special needs align with the provisions and rights enshrined in the Constitution of the Republic of Uganda. No inconsistencies were identified between the development plans and strategies of the Ministries, Departments, and Agencies (MDAs) involved in providing special needs and inclusive education services. \nFurthermore, the audit team observed vertical coherence between the country's national laws and its international and regional commitments. The Salamanca Framework paper, for instance, underscores the fundamental right of every child to education and their entitlement to opportunities that enable them to achieve and maintain an acceptable level of learning. This aligns with Article 30 of the amended 1995 Constitution of the Republic of Uganda, which also affirms the right to education for all individuals. \nManagement Response  \nI agree with the auditor's observation. \nConclusion \nUganda demonstrates policy coherence, at national and international levels for provision of education services. However, the absence of local ordinances at local governments hinder operationalization of these policies impacting on progress towards provision of equitable and affordable access to education services for learners with special needs.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 31, "level": 2}}, {"headings_1": {"content": "Conclusion", "page": 31, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 31, "level": 2}}, {"headings_1": {"content": "Conclusion", "page": 31, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 2}}, {"headings_1": {"content": "Conclusion", "page": 31, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 2}}, {"headings_1": {"content": "Conclusion", "page": 31, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 2}}, {"headings_1": {"content": "Conclusion", "page": 31, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 2}}, {"headings_1": {"content": "Conclusion", "page": 31, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 2}}, {"headings_1": {"content": "Conclusion", "page": 31, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 2}}, {"headings_1": {"content": "Conclusion", "page": 31, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 31, "level": 2}}, {"headings_1": {"content": "Conclusion", "page": 31, "level": 3}}]], "page": 31, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 2}}], "page": 32, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "The Accounting officer of MoES should sensitise and support local governments on the need to develop ordinances for education and support their development.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 32, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 31, "level": 2}}], "page": 32, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 33, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 32, "level": 3}}], "page": 33, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "grant.", "metadata": {"headings": [{"headings_0": {"content": "grant.", "page": 35, "level": 1}}, {"headings_1": {"content": "Management", "page": 33, "level": 3}}], "page": 35, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "e with more than \nDistrict \nSchool \\| Deaf \\| Blind Physical Others Total \\|  \nMasaka District/ 47 26 il 237 979 1,253 q  \nA\u201c \\| 361 7:33  \n\\| \n31 \\| \\| \\| ws \\| 18 Mbale 196 126 623 1,863 2,808 \\| Jinja District/city 21 40 \\| \n\\| \\| 81 > 14. \\| 386 \\| 698 Iganga 19 72 er 40 263 442 \\| District/Municipality  \n\\| 2", "metadata": {"headings": [{"headings_0": {"content": "grant.", "page": 35, "level": 1}}, {"headings_1": {"content": "Management", "page": 33, "level": 3}}, [{"headings_0": {"content": "grant.", "page": 35, "level": 1}}, {"headings_1": {"content": "Management", "page": 33, "level": 3}}], [{"headings_0": {"content": "grant.", "page": 35, "level": 1}}, {"headings_1": {"content": "Management", "page": 33, "level": 3}}], [{"headings_0": {"content": "grant.", "page": 35, "level": 1}}, {"headings_1": {"content": "Management", "page": 33, "level": 3}}], [{"headings_0": {"content": "grant.", "page": 35, "level": 1}}, {"headings_1": {"content": "Management", "page": 33, "level": 3}}]], "page": 35, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "| Soroti Distrct/ City | 53 | 510 608 | 538 810 2,466", "metadata": {"headings": [{"headings_0": {"content": "| Soroti Distrct/ City | 53 | 510 608 | 538 810 2,466", "page": 35, "level": 3}}, {"headings_1": {"content": "grant.", "page": 35, "level": 1}}], "page": 35, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "Ngora District 48 78 449 662 1,302 \\| Rukungii \u201ca ii 18 \\| 0 \\| 9 9 36 Kabale 12 5 3 44 118 170 [Kampala \\| 80 5 \\| 2 \\| m  \n788  \n1,556 Total 338 1,681 1,652 2,570 6,262 12,165 Source: OAG analysis of enrolment data provided by MoES  \nThe audit team also notes that setting a minimum threshold to benefit from the SNE subvention grant excludes schools with lower numbers from this support, which further impacts efforts to provide equitable and affordable access to education services for all. The exclusion of many inclusive schools from the beneficiaries of the subvention grant was result of the failure by MoES to periodically assess enrolment levels of learners with special needs in the various schools.  \nThe lack of SNE subvention grant support for the majority of inclusive schools poses a significant challenge to providing adequate resources for learners with special needs. This funding gap hinders the ability of these schools to implement effective special education programmes and meet the diverse needs of their learners with special needs.  \nFurther examination of the grant allocations revealed that the ministry was using historical data on SNE enrolment numbers, rather than the updated numbers submitted by the schools. This was reflected in the discrepancies in the school\u2019s enrolment numbers submitted by the local governments and the numbers used by the ministry to compute the grant allocations. Table below refers; \njusted \\| Variance grant grant in line \\|  \n\\| learner \nwith audit \\| (DJ-(C) \\| 70,501 per (Schools numbers  \n\\| learner (C) \\| audit data (e)= (A) x  \n\\| \n6 Buckerly High 56 50 3,525,087 62,948 3,948,056 422,969 \\|  \nScheol\\_\\_  \na", "metadata": {"headings": [{"headings_0": {"content": "| Soroti Distrct/ City | 53 | 510 608 | 538 810 2,466", "page": 35, "level": 3}}, {"headings_1": {"content": "grant.", "page": 35, "level": 1}}, [{"headings_0": {"content": "| Soroti Distrct/ City | 53 | 510 608 | 538 810 2,466", "page": 35, "level": 3}}, {"headings_1": {"content": "grant.", "page": 35, "level": 1}}], [{"headings_0": {"content": "| Soroti Distrct/ City | 53 | 510 608 | 538 810 2,466", "page": 35, "level": 3}}, {"headings_1": {"content": "grant.", "page": 35, "level": 1}}], [{"headings_0": {"content": "| Soroti Distrct/ City | 53 | 510 608 | 538 810 2,466", "page": 35, "level": 3}}, {"headings_1": {"content": "grant.", "page": 35, "level": 1}}]], "page": 35, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "___|", "metadata": {"headings": [{"headings_0": {"content": "___|", "page": 36, "level": 11}}, {"headings_1": {"content": "| Soroti Distrct/ City | 53 | 510 608 | 538 810 2,466", "page": 35, "level": 3}}], "page": 36, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "7 st Frands 55 - 0 0 3,877,555 3,877,555 DeSales  \nPrimary SFD  \n8 Masaka SED 123 102 7,191,178 58,465 8,671,623 1,480,445 9 Good 100 0 0 7,050,100 7,050,100 -  \nSamaritan P/S  \n10 Kajaho P/S 227 65 4,582,615 20,188 16,003,727 11,421,112 11 Rutsya P/S 106 83 5,851,645 55,204 7,473,106 1,621,461 12 St. Maria 106 70 4,935,123 46,558 7,473,106 2,537,983 Theresa  \nRushoroza P/S  \n13 Homby H/S 2 38 2,679,067 121,776 1,551,022 (1,128,045) (Primary)  \n14 Nyakibale 34 70 4,935,123 145,151 2,397,034 (2,538,089) Lower P/S  \n15 Nancy School, 115 158 11139277 96,863 8,107,615 (3,031,662) PIS  \n16 Ngetta Girls 303 \\| 85 5,992,649 19,778 21,361,803 15,369,154 P/S \\| \\|  \n17 St Francis 121 104 7,332,183 60,597 8,530,621 1,198,438 Primary SEB,  \nMadera  \n18 Ngora Primary 99 195 13,747,842 138,867 6,970,599 (6,777,243) \nTotal 2,580 1,170 82,487,053 181,883,580 Source: OAG analysis of SNE numbers and grant allocations obtained from MoES and LGs", "metadata": {"headings": [{"headings_0": {"content": "___|", "page": 36, "level": 11}}, {"headings_1": {"content": "| Soroti Distrct/ City | 53 | 510 608 | 538 810 2,466", "page": 35, "level": 3}}, [{"headings_0": {"content": "___|", "page": 36, "level": 11}}, {"headings_1": {"content": "| Soroti Distrct/ City | 53 | 510 608 | 538 810 2,466", "page": 35, "level": 3}}]], "page": 36, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 37, "level": 2}}, {"headings_1": {"content": "___|", "page": 36, "level": 11}}], "page": 37, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "As rightly observed in the report, the unit cost for subvention grant for special needs learners hasn't been consistent and there is need to harmonise especially for learners with severe disabilities in special schools/units. According to the current guidelines used for disbursement of subvention grant that considers learners with severe disabilities in special schools and units, 23 inclusive schools have been added in order to implement the SDG 4.5 although funds are still inadequate. \nAs earlier mentioned a unit cost study was done and this is going to inform allocations in the future if funds allow. The Department is working with the Planning Unit to allocate subventions for each category of school as recommended in the study to meet the needs of \nunits and inclusive schools based on the nature \nConclusion  \nThe observed discrepancies in grant allocations, insufficient funds, and exclusion of certain schools have led to a funding gap, hindering the provision of adequate resources for learners with special needs. The lack of consistency in unit rates, reliance on historical data, and the absence of a periodic assessment of enrolment levels have contributed to the inequitable distribution of funds. \nRecommendation  \nThe accounting officer of MoES should: \ni. Liaise with MoFPED to institute mechanisms for mobilising resources to operationalise the subvention rates recommended by the study conducted by MoES. \nii. \nConduct additional assessment of needs for the varying categories of special needs learners to segregate the grant allocations in line with the specific needs per category of learners. \niii, \nInstitute mechanisms to periodically update the enrolment numbers of the learners with special needs in schools to ensure grants are based on actual enrolment numbers. \n4.4 Implementation of government actions for SNE schools  \nThe 2030 Agenda for Sustainable Development calls for a holistic and multi-sectoral approach to implementation of programmes that address the interconnected challenges to sustainable development. MoES, through its department of SNIE, is responsible for implementing and coordinating interventions to promote equitable and affordable access to education services for learners with special needs across the", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 37, "level": 2}}, {"headings_1": {"content": "___|", "page": 36, "level": 11}}, [{"headings_0": {"content": "Management", "page": 37, "level": 2}}, {"headings_1": {"content": "___|", "page": 36, "level": 11}}], [{"headings_0": {"content": "Management", "page": 37, "level": 2}}, {"headings_1": {"content": "___|", "page": 36, "level": 11}}], [{"headings_0": {"content": "Management", "page": 37, "level": 2}}, {"headings_1": {"content": "___|", "page": 36, "level": 11}}], [{"headings_0": {"content": "Management", "page": 37, "level": 2}}, {"headings_1": {"content": "___|", "page": 36, "level": 11}}], [{"headings_0": {"content": "Management", "page": 37, "level": 2}}, {"headings_1": {"content": "___|", "page": 36, "level": 11}}], [{"headings_0": {"content": "Management", "page": 37, "level": 2}}, {"headings_1": {"content": "___|", "page": 36, "level": 11}}], [{"headings_0": {"content": "Management", "page": 37, "level": 2}}, {"headings_1": {"content": "___|", "page": 36, "level": 11}}], [{"headings_0": {"content": "Management", "page": 37, "level": 2}}, {"headings_1": {"content": "___|", "page": 36, "level": 11}}], [{"headings_0": {"content": "Management", "page": 37, "level": 2}}, {"headings_1": {"content": "___|", "page": 36, "level": 11}}], [{"headings_0": {"content": "Management", "page": 37, "level": 2}}, {"headings_1": {"content": "___|", "page": 36, "level": 11}}]], "page": 37, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "country.", "metadata": {"headings": [{"headings_0": {"content": "country.", "page": 38, "level": 1}}, {"headings_1": {"content": "Management", "page": 37, "level": 2}}], "page": 38, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "The interventions implemented and coordinated by the Special Needs and Inclusive Education (SNIE) department to ensure equitable and affordable access to education services for all learners with special needs by 2030 are examined below: \na) Provision of special instructional i  \nn \nipment  \nAmong the functions of SNIE department of MoES is to provide adequate special instructional materials and equipment, upgrading of equipment and materials to meet the prevailing standards of teaching and learning for learners with special needs as well as conducting regular updates on best practices for managing/implementing SNIE. \nThe audit team reviewed the procurement and distribution records at MoES and found \nBraille Machines 78 20 98 \nBraille Kits 0 150 150 495 \n\\| 195  \nVictor Readers 2 20 = = 20 \nBraille Papers 250 220 200 300 970 4 Drawing Slates - 300 - - 300 \\| Wheel Chairs = 20 = = 20 \nWhite Canes 2 200 \\| si = 200 \\|  \n\\| Screen Readers \n= 20 \\| = = 20 Television  \n- \n\\| \\#2 20 44 - \nRadios - Seren - 30 Talking Calculators", "metadata": {"headings": [{"headings_0": {"content": "country.", "page": 38, "level": 1}}, {"headings_1": {"content": "Management", "page": 37, "level": 2}}, [{"headings_0": {"content": "country.", "page": 38, "level": 1}}, {"headings_1": {"content": "Management", "page": 37, "level": 2}}], [{"headings_0": {"content": "country.", "page": 38, "level": 1}}, {"headings_1": {"content": "Management", "page": 37, "level": 2}}], [{"headings_0": {"content": "country.", "page": 38, "level": 1}}, {"headings_1": {"content": "Management", "page": 37, "level": 2}}], [{"headings_0": {"content": "country.", "page": 38, "level": 1}}, {"headings_1": {"content": "Management", "page": 37, "level": 2}}], [{"headings_0": {"content": "country.", "page": 38, "level": 1}}, {"headings_1": {"content": "Management", "page": 37, "level": 2}}], [{"headings_0": {"content": "country.", "page": 38, "level": 1}}, {"headings_1": {"content": "Management", "page": 37, "level": 2}}], [{"headings_0": {"content": "country.", "page": 38, "level": 1}}, {"headings_1": {"content": "Management", "page": 37, "level": 2}}], [{"headings_0": {"content": "country.", "page": 38, "level": 1}}, {"headings_1": {"content": "Management", "page": 37, "level": 2}}], [{"headings_0": {"content": "country.", "page": 38, "level": 1}}, {"headings_1": {"content": "Management", "page": 37, "level": 2}}], [{"headings_0": {"content": "country.", "page": 38, "level": 1}}, {"headings_1": {"content": "Management", "page": 37, "level": 2}}], [{"headings_0": {"content": "country.", "page": 38, "level": 1}}, {"headings_1": {"content": "Management", "page": 37, "level": 2}}]], "page": 38, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "- \\| -", "metadata": {"headings": [{"headings_0": {"content": "country.", "page": 38, "level": 1}}, {"headings_1": {"content": "Management", "page": 37, "level": 2}}], "page": 39, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "list"}}, {"content": "\\| wo 100 \nTaylor Maths \nFrames \u2014 Shea  \n\\| ie 100 =  \n- \nBraille Maths Teaching \u201c = \\| 100 \\| \\* 100 20 7] 2 \\| - 32 Laptops  \nMagnifying Glasses 200 \\| \\| 200 -  \n-  \nSign Language Dictionaries 250 - \\| - - 250 Source: OAG analysis of stores records obtained from MoES. \nThe quantity of materials procured, as shown in the table above, is insufficient to meet the needs of all learners with special needs in the country, considering that there were 2,631 registered learners with visual impairments and 3,144 with hearing impairments in the 11 sampled local governments alone, as shown in Table 3 above. \nFor instance, the highest number of braille paper reams procured in any year was 300. School administrators indicated that each blind learner needs 1 ream per term in primary school and 10 reams per term in secondary school. Based on this, the braille paper procured by MoES in 2022/23 would only be enough for 100 primary school learners with visual impairments, or about 4% of the 2,631 registered in that year. The same is true for the 250 sign language dictionaries procured in 2019/20 to serve over 3,000 deaf learners. \nIn addition, through interviews and physical inspections, the team noted that although some schools received materials, these were not modified to accommodate the needs of certain categories of students. The desktop keypads were not modified for the blind learners and chairs were not modified for learners with cerebral palsy. The schools had to find alternative ways of modifying these materials as indicated in the figure below: \naterials modified by the beneficiary schools \nMadera respectively) \nThere were also isolated cases of schools that received more materials than they could utilise. For example, Iganga SS received 62 Braille machines for its 20 blind students, and Mbale SFD received more sewing machines than could utilise. See the figure below. \nExcess sewing machines provided for Mbale School for the Deaf  \n\u2018Source: OAG Field Photos taken on \\# July 2023 at Mbale School for the Deaf \nDespite the surplus of sewing machines observed at Mbale SFD, the audit team found some Special Needs Schools with vocational learning programmes that lacked similar equipment. These included Masaka SFD, St. Maria Theresa Rushoroza P/S, and St. Francis SFD, Mandela, where the shortages hampered the teaching process for learners with special needs.", "metadata": {"headings": [{"headings_0": {"content": "country.", "page": 38, "level": 1}}, {"headings_1": {"content": "Management", "page": 37, "level": 2}}, [{"headings_0": {"content": "country.", "page": 38, "level": 1}}, {"headings_1": {"content": "Management", "page": 37, "level": 2}}], [{"headings_0": {"content": "country.", "page": 38, "level": 1}}, {"headings_1": {"content": "Management", "page": 37, "level": 2}}], [{"headings_0": {"content": "country.", "page": 38, "level": 1}}, {"headings_1": {"content": "Management", "page": 37, "level": 2}}], [{"headings_0": {"content": "country.", "page": 38, "level": 1}}, {"headings_1": {"content": "Management", "page": 37, "level": 2}}], [{"headings_0": {"content": "country.", "page": 38, "level": 1}}, {"headings_1": {"content": "Management", "page": 37, "level": 2}}], [{"headings_0": {"content": "country.", "page": 38, "level": 1}}, {"headings_1": {"content": "Management", "page": 37, "level": 2}}], [{"headings_0": {"content": "country.", "page": 38, "level": 1}}, {"headings_1": {"content": "Management", "page": 37, "level": 2}}], [{"headings_0": {"content": "country.", "page": 38, "level": 1}}, {"headings_1": {"content": "Management", "page": 37, "level": 2}}], [{"headings_0": {"content": "country.", "page": 38, "level": 1}}, {"headings_1": {"content": "Management", "page": 37, "level": 2}}], [{"headings_0": {"content": "country.", "page": 38, "level": 1}}, {"headings_1": {"content": "Management", "page": 37, "level": 2}}], [{"headings_0": {"content": "country.", "page": 38, "level": 1}}, {"headings_1": {"content": "Management", "page": 37, "level": 2}}]], "page": 39, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "In response to the challenges faced by learners with special needs in apprehending the conventional education curriculum, the audit team found that 3\u00b0 out of 22 Special Needs/Unit Schools visited had introduced vocational training programmes that imparted practical skills such as knitting, bag making, tailoring, flower making, mat making, and others. This initiative has been well-received by the learners, who now have a viable alternative path to acquiring economic life skills, especially in light of the high failure rates at the Primary Leaving Examinations (PLE) as shown in Table 10. The team noted that the students were able to produce neat and appealing items, as shown in the figure below. \nA. \\{", "metadata": {"headings": [{"headings_0": {"content": "country.", "page": 38, "level": 1}}, {"headings_1": {"content": "Management", "page": 37, "level": 2}}, [{"headings_0": {"content": "country.", "page": 38, "level": 1}}, {"headings_1": {"content": "Management", "page": 37, "level": 2}}]], "page": 40, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "Seel", "metadata": {"headings": [{"headings_0": {"content": "Seel", "page": 41, "level": 4}}, {"headings_1": {"content": "country.", "page": 38, "level": 1}}], "page": 41, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "un \nSweaters, scarfs, mats and bags made by weaved baskets and mats made by learners with learners with special needs in Masaka School for special needs in St. Maria Theresa Rushorooza. the Deaf. OAG Photo 16/10/2023 \nOAG Photo 12/10/2023 \nThe insufficient allocation of instructional materials is linked to the inability of MoES to conduct a comprehensive needs assessment as well as consultation of users to establish the actual quantity and nature of materials required by learners with special needs countrywide. This also affects modification and distribution of available instructional materials. \nThe inadequate instructional materials observed during the audit limit the access to quality education for learners with special needs while also increasing financial burden on their caretakers to provide such materials. Relatedly, the uneven distribution creates unfair advantage for some schools and learners leaving the disparities in education opportunities and outcomes for learners with special needs. \nIn addition, the limited provisions by government have forced the schools to charge fees ranging from UGX.250,000 to UGX.650,000 to meet the needs for learners with special needs. This puts more financial strain on parents/ caretakers resulting into dropouts.", "metadata": {"headings": [{"headings_0": {"content": "Seel", "page": 41, "level": 4}}, {"headings_1": {"content": "country.", "page": 38, "level": 1}}, [{"headings_0": {"content": "Seel", "page": 41, "level": 4}}, {"headings_1": {"content": "country.", "page": 38, "level": 1}}], [{"headings_0": {"content": "Seel", "page": 41, "level": 4}}, {"headings_1": {"content": "country.", "page": 38, "level": 1}}], [{"headings_0": {"content": "Seel", "page": 41, "level": 4}}, {"headings_1": {"content": "country.", "page": 38, "level": 1}}], [{"headings_0": {"content": "Seel", "page": 41, "level": 4}}, {"headings_1": {"content": "country.", "page": 38, "level": 1}}], [{"headings_0": {"content": "Seel", "page": 41, "level": 4}}, {"headings_1": {"content": "country.", "page": 38, "level": 1}}]], "page": 41, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 41, "level": 3}}, {"headings_1": {"content": "Seel", "page": 41, "level": 4}}], "page": 41, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "As rightly observed, it\u2019s true that materials provided to schools are not enough and not adapted according to individual learners needs. However, schools that receive subvention grant are expected to use the fund for 3 specific items: Teaching/ Learning materials (50%), light meals (40%), and First Aid medication (10%) The 50% of the fund is to locally purchase the T/L materials and/or adapt the teaching/learning materials in relation to some individual learners who find it difficult to use the available materials. The schools can modify materials which is less costly.", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 41, "level": 3}}, {"headings_1": {"content": "Seel", "page": 41, "level": 4}}], "page": 41, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "Conclusion", "metadata": {"headings": [{"headings_0": {"content": "Conclusion", "page": 42, "level": 3}}, {"headings_1": {"content": "Management", "page": 41, "level": 3}}], "page": 42, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "The observed inadequacies, uneven distribution and lack of modification of instructional materials create barriers to equitable and affordable access to education services for learners with special needs impacting on the country\u2019s ability to achieve on SDG target 4.5 by 2030.", "metadata": {"headings": [{"headings_0": {"content": "Conclusion", "page": 42, "level": 3}}, {"headings_1": {"content": "Management", "page": 41, "level": 3}}], "page": 42, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 42, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 42, "level": 3}}], "page": 42, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "The Accounting Officer of MoES should: i. \nCollaborate with all actors involved in provision of education services for learners with special needs to conduct regular assessments to establish the needs of the learners to inform planning, budgeting, distribution and customisation of instructional materials.  \nii. \nTake stock of available instructional materials in schools and equitably align them to current needs. \nb) Provision ii  \nof  \nructure \nfor SNE learners  \nThrough physical inspections and interviews, the team observed inadequacies in terms of classroom space, dormitory, laboratory and library facilities. For example, the management at Mbale School for the Deaf stated that the school did not get any new buildings when it added an A-level section, so it had to convert the laboratories and library into classrooms. This left the school without a dedicated laboratory or library. Similarly, at Rutsya Primary School, learners with special needs in P1, P2, and P3 were all having lessons in the same classroom because there was not enough classroom space. \nThe audit team also found that all learners with special needs in Special and Unit schools are required to board. However, many of these schools do not have enough infrastructure to accommodate the students. In some cases, schools such as Mulago SFD, Mbale SFD, Kajaho P/S, and Rutsya P/S have had to turn classrooms into dormitories. This has led to students sleeping on the floor, sharing beds, and living in congested dormitories. There were also inadequacies in teachers housing for all the schools visited. The figure below shows the some of the inadequacies in infrastructure at the schools visited. \nK", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 42, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 42, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 42, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 42, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 42, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 42, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 42, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 42, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 42, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 42, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 42, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 42, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 42, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 42, "level": 3}}]], "page": 42, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "PR I |", "metadata": {"headings": [{"headings_0": {"content": "PR I |", "page": 43, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 42, "level": 3}}], "page": 43, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "email", "metadata": {"headings": [{"headings_0": {"content": "email", "page": 43, "level": 3}}, {"headings_1": {"content": "PR I |", "page": 43, "level": 1}}], "page": 43, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "S  \nI c - Classroom turned into dormitory (congested) at Teacher's quarters at Rutsya primary school Mulago school for the Deaf  \nSource: OAG Field Photos taken on 4\u00b0 July, 14\u00b0 October and 16\u201d June 2023 at Mbale SFD, Rutsya P/S and Mulago SFD respectively \nThe inadequacies in infrastructure are due to failure by MoES to prioritise and invest in infrastructure developments in special, unit and inclusive schools to cater for the needs of learners with special needs. \nThe inadequate infrastructure affects enrolment of learners with special needs as parents and guardians are hesitant to send their children to schools with poor infrastructure that may negatively impact on the health and learning of their children. This reduces the enrolment and retention rates for learners with special needs in schools. Insufficient learning infrastructure and equipment leads to overcrowding of learners, hindering their academic progress, and increases the risk of dropping out. \nnt Re  \nAs rightly observed, some infrastructure not meant for accommodation is being used for the accommodation and this is because the numbers of learners increased. MoES has and continues to engage MoFPED to provide additional resources for infrastructure for special needs schools and units with a target of at least 2 dormitories (1 for girls and 1 for boys) per school. \nIn addition, special consideration will be given to construction of SNE facilities in up- coming projects under the ministry.", "metadata": {"headings": [{"headings_0": {"content": "email", "page": 43, "level": 3}}, {"headings_1": {"content": "PR I |", "page": 43, "level": 1}}, [{"headings_0": {"content": "email", "page": 43, "level": 3}}, {"headings_1": {"content": "PR I |", "page": 43, "level": 1}}], [{"headings_0": {"content": "email", "page": 43, "level": 3}}, {"headings_1": {"content": "PR I |", "page": 43, "level": 1}}], [{"headings_0": {"content": "email", "page": 43, "level": 3}}, {"headings_1": {"content": "PR I |", "page": 43, "level": 1}}], [{"headings_0": {"content": "email", "page": 43, "level": 3}}, {"headings_1": {"content": "PR I |", "page": 43, "level": 1}}]], "page": 43, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "Conclusion", "metadata": {"headings": [{"headings_0": {"content": "Conclusion", "page": 43, "level": 3}}, {"headings_1": {"content": "email", "page": 43, "level": 3}}], "page": 43, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "There exist wide spread inadequacies in infrastructure to cater for the needs of learners with special needs in special, unit and inclusive schools due the MoES\u2019s failure to prioritise and invest in relevant facilities. This has created obstacles to enrolment, retention and progression of these learners, hindering progress in providing equitable and affordable access to education services for all.", "metadata": {"headings": [{"headings_0": {"content": "Conclusion", "page": 43, "level": 3}}, {"headings_1": {"content": "email", "page": 43, "level": 3}}], "page": 43, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "c)", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 44, "level": 2}}, {"headings_1": {"content": "Conclusion", "page": 43, "level": 3}}], "page": 44, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "ti  \nINE schools in the count  \nThrough interviews with Education Officers responsible for special needs education, the audit team observed that learners with special needs are less likely to attend school than their peers without disabilities, partly due to mobility challenges. As such MoES moved to establish Unit and Special Needs schools across the country to facilitate access to education services for learners with special needs. \nAn examination to the lists of Unit and Special Needs schools and interviews with Education Officers in charge of special needs in the selected districts revealed that there are far too few schools in this category. Out of the 1,303 schools in the eleven local governments visited, only 31 are Special Needs/Unit schools (Primary and Secondary). Ngora and Rukungiri districts had only one school each, and Jinja district/city had the highest number with six. Table 9 below refers. \nTotal number  \nSchools of schools School Iganga 0 140 S73 -  \n=  \nIsingiro", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 44, "level": 2}}, {"headings_1": {"content": "Conclusion", "page": 43, "level": 3}}, [{"headings_0": {"content": "c)", "page": 44, "level": 2}}, {"headings_1": {"content": "Conclusion", "page": 43, "level": 3}}], [{"headings_0": {"content": "c)", "page": 44, "level": 2}}, {"headings_1": {"content": "Conclusion", "page": 43, "level": 3}}]], "page": 44, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "0  \nJinja 2 150 2,276 Kabale 0 164 432 KCCA 3 89 2,165 Lira 2 136 2,395 Masaka 2 121 1,530 Mbale 1 99 3,987 Ngora 1 66 1,471 Rukungiri 0 216 112 Soroti 2 122 2,700 Total 18 13 1,303 17,641 Source: OAG analysis of SNE schoois\u2019 data from MoES  \nOut of the 31 schools in the 11 local governments visited, 28 schools were located in urban (Cities and Municipalities) areas, making it even more difficult for learners with special needs in rural areas to access education services (Refer to Appendix IV). This is linked to the absence of comprehensive data on number of children of school going age with special needs, the nature of their disabilities and their localities to inform distribution of special and unit schools. \nThe audit found that only 69 of the 135 districts in the country had a Unit/Special Needs School. This meant that learners with special needs in the remaining 66 districts could only receive education services in inclusive schools. However, the majority of these inclusive schools did not receive the SNE grant, which is intended to provide \nManagem esponse  \nWe take note of the audit observations. It is true that some districts do not have a unit/ special school. MoES will continue to engage stakeholders at national and local government to establish schools for learners with special needs as they did for Mbale and Wakiso schools.  \nIn addition, MOES in liaison with Local governments will select the existing schools that have adequate infrastructure to establish units for learners with special needs.", "metadata": {"headings": [{"headings_0": {"content": "c)", "page": 44, "level": 2}}, {"headings_1": {"content": "Conclusion", "page": 43, "level": 3}}, [{"headings_0": {"content": "c)", "page": 44, "level": 2}}, {"headings_1": {"content": "Conclusion", "page": 43, "level": 3}}], [{"headings_0": {"content": "c)", "page": 44, "level": 2}}, {"headings_1": {"content": "Conclusion", "page": 43, "level": 3}}]], "page": 44, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "Conclusion", "metadata": {"headings": [{"headings_0": {"content": "Conclusion", "page": 45, "level": 3}}, {"headings_1": {"content": "c)", "page": 44, "level": 2}}], "page": 45, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "The current number of special and unit schools countrywide is inadequate and their distribution bias towards urban areas has limited access and created barriers especially for learners with special needs in rural areas.", "metadata": {"headings": [{"headings_0": {"content": "Conclusion", "page": 45, "level": 3}}, {"headings_1": {"content": "c)", "page": 44, "level": 2}}], "page": 45, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 45, "level": 3}}], "page": 45, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "The Accounting Officer of MoES in liaison with stakeholders, should undertake a comprehensive assessment to establish number, category and location of the learners with special needs and align the establishment and distribution of special and unit schools. \n", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 45, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 45, "level": 3}}]], "page": 45, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "4. D  \nit of SNE teach ining and welfar  \nAmong the functions of MoES\u2019s Department of SNIE is to ensure adequate recruitment and deployment of SNIE personnel in consultation with the relevant bodies. Special needs teachers play a vital role in the learning experiences of students with special needs.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 45, "level": 3}}], "page": 45, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "list"}}, {"content": "Interviews with management at the 22 Special Needs/Unit schools visited during the audit revealed that most teachers handling learners with special needs lacked training in SNE. Of the 438 teachers in the schools, only 140 had some training in SNE. The audit team also found that there is a severe shortage of teachers trained in Braille mathematics, with only two qualified teachers in the entire country. The table below shows the proportion of teachers trained in SNE in the Special Needs and Unit schools visited. \nSchool and recommended No of Qualificat SNE", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 45, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 45, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 45, "level": 3}}]], "page": 45, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "| Trained", "metadata": {"headings": [{"headings_0": {"content": "| Trained", "page": 45, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}], "page": 45, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "teacher to leaner ratio teachers ion enrolment \\| teacher to in SNE learner \\| Ratio  \n1 Mulago School for the Deaf 16 2 168 1:84", "metadata": {"headings": [{"headings_0": {"content": "| Trained", "page": 45, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 45, "level": 3}}], "page": 45, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "(1:5)", "metadata": {"headings": [{"headings_0": {"content": "(1:5)", "page": 45, "level": 3}}, {"headings_1": {"content": "| Trained", "page": 45, "level": 3}}], "page": 45, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "_,", "metadata": {"headings": [{"headings_0": {"content": "_,", "page": 45, "level": 11}}, {"headings_1": {"content": "(1:5)", "page": 45, "level": 3}}], "page": 45, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "2 \\| NtindaSchoolfortheDeaf (1:5) \\| 13 \\| 11 \nee An \\| 3\\_\\_\\_\\|\\_Kyomya primary school (1:5) 20 5  \n4 I St Francis Da Sales Primary  \n8 I 8 School (1:5)  \nlakhai primary school (1:5) 18 2  \ni  \n\\| \n14 Nancy comprehensive S.SFD 3 A: 137 1:34 \\_\\_\\_\\_(1:5)  \n15 St. Francis Primary SFB (1:10) 17 7 121 17 16 Kajaho Primary School (1:5) 7 3 227 1:76 17 Rutsya Primary School (1:5) 14 3 106 1:35 18 St Maria Theresa Rushoroza P/S 17 1. 106 1:106 (1:5)  \n19 St Francis SS For the Blind 20 0 109 0", "metadata": {"headings": [{"headings_0": {"content": "_,", "page": 45, "level": 11}}, {"headings_1": {"content": "(1:5)", "page": 45, "level": 3}}, [{"headings_0": {"content": "_,", "page": 45, "level": 11}}, {"headings_1": {"content": "(1:5)", "page": 45, "level": 3}}], [{"headings_0": {"content": "_,", "page": 45, "level": 11}}, {"headings_1": {"content": "(1:5)", "page": 45, "level": 3}}]], "page": 45, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "(4:10)", "metadata": {"headings": [{"headings_0": {"content": "(4:10)", "page": 46, "level": 3}}, {"headings_1": {"content": "_,", "page": 45, "level": 11}}], "page": 46, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "20 Ngetta Girls Primary School 21 7 52 17 (1:5)  \n22 \\_Ngora School for the Deaf (1:5) 10 6 99 22 Total 382 96 2,684 Source: OAG analysis of data obtained from the schools visited during the audit. \nKey: The recommended teacher to learner rations are; Blind \u2014 1:10, Deaf \u2014 1:5, Physically handicapped", "metadata": {"headings": [{"headings_0": {"content": "(4:10)", "page": 46, "level": 3}}, {"headings_1": {"content": "_,", "page": 45, "level": 11}}, [{"headings_0": {"content": "(4:10)", "page": 46, "level": 3}}, {"headings_1": {"content": "_,", "page": 45, "level": 11}}]], "page": 46, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "- and intellectual impairment \u2014 1:1", "metadata": {"headings": [{"headings_0": {"content": "(4:10)", "page": 46, "level": 3}}, {"headings_1": {"content": "_,", "page": 45, "level": 11}}], "page": 46, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "list"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 47, "level": 2}}, {"headings_1": {"content": "(4:10)", "page": 46, "level": 3}}], "page": 47, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "The shortage of SNE teachers in schools is brought by the following: \ni) At Degree and Diploma level, only two slots on government sponsorship are given to teachers training in SNE and this locks out teachers who would be interested in taking up the course but cannot afford to pay tuition.", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 47, "level": 2}}, {"headings_1": {"content": "(4:10)", "page": 46, "level": 3}}, [{"headings_0": {"content": "Management", "page": 47, "level": 2}}, {"headings_1": {"content": "(4:10)", "page": 46, "level": 3}}]], "page": 47, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "ii) The few trained teachers in SNE go for promotions as head teachers or deputy head teachers or sometimes leave the teaching profession to join other NGOs for a better pay. Teachers who have upgraded in SNE and are teaching in special schools or units should be given a top up allowance as hard to teach allowance or be paid as a special category. In 2007, Cabinet approved enhancement of salaries of special needs teachers. However, due to lack of guidelines, it has never been implemented. As a result, the teachers trained in SNE continue earning like grade III teachers yet the work they do is more than for ordinary teachers. The Ministry will engage the Cabinet Secretariat to retrieve the cabinet minute so that follow up action is undertaken with the Ministry of Public Service. \niti) Globally, teaching of braille maths has been difficult and very few teachers master the braille maths. MoES has always worked closely with Kyambogo University to train teachers in braille maths whenever funds are available for one week's training. In order to motivate the teachers that are not visually impaired to enrol for braille training, the Ministry will explore the possibility of sponsoring them. \niv) Its true the Ministry does not have data on teachers trained in SNE. However, \ncomm  \nThe Accounting Officer of MoES should: \nDevise mechanisms to improve access to SNE training for all teachers including i,  \nthe specialised training Braille mathematics.  \nii. \nEngage MoFPED and MoPS to operationalise the 2007 Cabinet decision on enhancement of salaries for special needs teachers.  \niii. \nUtilize the Education Management Information System (EMIS) to create and maintain a detailed database specifically focused on the deployments and transfers of SNE-trained teachers.", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 47, "level": 2}}, {"headings_1": {"content": "(4:10)", "page": 46, "level": 3}}, [{"headings_0": {"content": "Management", "page": 47, "level": 2}}, {"headings_1": {"content": "(4:10)", "page": 46, "level": 3}}], [{"headings_0": {"content": "Management", "page": 47, "level": 2}}, {"headings_1": {"content": "(4:10)", "page": 46, "level": 3}}], [{"headings_0": {"content": "Management", "page": 47, "level": 2}}, {"headings_1": {"content": "(4:10)", "page": 46, "level": 3}}], [{"headings_0": {"content": "Management", "page": 47, "level": 2}}, {"headings_1": {"content": "(4:10)", "page": 46, "level": 3}}], [{"headings_0": {"content": "Management", "page": 47, "level": 2}}, {"headings_1": {"content": "(4:10)", "page": 46, "level": 3}}], [{"headings_0": {"content": "Management", "page": 47, "level": 2}}, {"headings_1": {"content": "(4:10)", "page": 46, "level": 3}}]], "page": 47, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "e) Building partnerships", "metadata": {"headings": [{"headings_0": {"content": "e) Building partnerships", "page": 48, "level": 2}}, {"headings_1": {"content": "Management", "page": 47, "level": 2}}], "page": 48, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "The Agenda 2030 para 17.16 requires countries to enhance the global partnership for sustainable development, complemented by multi-stakeholder partnerships that mobilize and share knowledge, expertise, technology and financial resources, to support the achievement of the sustainable development goals. \nThrough interviews with Education Officers at MoES and Heads of the schools visited, the audit team observed that partnerships existed between the Department of SNIE and other international agencies such as UNICEF and the World Bank. These partnership is manifested inform of in-kind grants comprising of infrastructure development, instructional materials and assistive devices including wheel chairs, plastic prosthetic legs, hearing aids, among others.", "metadata": {"headings": [{"headings_0": {"content": "e) Building partnerships", "page": 48, "level": 2}}, {"headings_1": {"content": "Management", "page": 47, "level": 2}}, [{"headings_0": {"content": "e) Building partnerships", "page": 48, "level": 2}}, {"headings_1": {"content": "Management", "page": 47, "level": 2}}]], "page": 48, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "Furthermore, the audit team also found ongoing support from civil society organizations (CSOs) and non-governmental organizations (NGOs), taking the form of financial assistance for school fees, instructor salaries, and medical treatments and physiotherapy, as well as provision of study materials and assistive devices such as orbit readers, braille machines, white canes, hearing aids, books, pens, pencils, food, school uniforms, and construction of dormitories, latrines, water points, and teachers\u2019 quarters for selected learners in 11\\*\\* out of the 22 schools visited. The partner organizations included Uganda Society for the Disabled, Caritas Uganda, Crane International, Vision Africa, AVSI, Sense International, the Church, Cheshire Services Uganda, Light for the World, Kilimanjaro Blind Trust Africa, Indian Community in Uganda, and Starkey Hearing Foundation, among others. \nThese organizations play a vital role in supplementing the government's efforts to provide education services for learners with special needs. Their support is particularly crucial for students from low-income families who may not be able to afford school fees, instructional materials, or assistive devices. \nIt is also true that partner organisations supplement on the government efforts to Provide education services. MoES remains with the coordination role that has to work in collaboration with district local government to coordinate Special needs activities at district level.", "metadata": {"headings": [{"headings_0": {"content": "e) Building partnerships", "page": 48, "level": 2}}, {"headings_1": {"content": "Management", "page": 47, "level": 2}}, [{"headings_0": {"content": "e) Building partnerships", "page": 48, "level": 2}}, {"headings_1": {"content": "Management", "page": 47, "level": 2}}], [{"headings_0": {"content": "e) Building partnerships", "page": 48, "level": 2}}, {"headings_1": {"content": "Management", "page": 47, "level": 2}}]], "page": 48, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "Conclusion", "metadata": {"headings": [{"headings_0": {"content": "Conclusion", "page": 49, "level": 2}}, {"headings_1": {"content": "e) Building partnerships", "page": 48, "level": 2}}], "page": 49, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "Partnerships between the Department of Special Needs and Inclusive Education (SNIE) and various international agencies, civil society organizations (CSOs), and non- governmental organizations (NGOs) have significantly complemented the efforts of the government in providing essential resources and support for learners with special needs. These efforts including bridging the gaps in infrastructure development, provision of instructional materials, and provision of assistive devices have contributed to improving access to equitable and affordable access to education services for learners with special needs.", "metadata": {"headings": [{"headings_0": {"content": "Conclusion", "page": 49, "level": 2}}, {"headings_1": {"content": "e) Building partnerships", "page": 48, "level": 2}}], "page": 49, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 49, "level": 2}}, {"headings_1": {"content": "Conclusion", "page": 49, "level": 2}}], "page": 49, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "Conclusion", "metadata": {"headings": [{"headings_0": {"content": "Conclusion", "page": 51, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 49, "level": 2}}], "page": 51, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "The absence of robust monitoring mechanisms for learners with special needs casts doubt over the country\u2019s ability to assess the impact of government efforts and progress made in ensuring provision of equitable and affordable access to education services for all learners with special needs by 2030.", "metadata": {"headings": [{"headings_0": {"content": "Conclusion", "page": 51, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 49, "level": 2}}], "page": 51, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 51, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 51, "level": 3}}], "page": 51, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "The accounting officer of MoES should: \nLiaise with the Uganda National Bureau of Statistics to establish indicators to aid data collection to assess progress of SDG target 4.5. \nEstablish a comprehensive monitoring and evaluation framework with specific indicators for tracking progress made in providing equitable and affordable education services for all learners with special needs by 2030.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 51, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 51, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 51, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 51, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 51, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 51, "level": 3}}]], "page": 51, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "OVERALL AUDIT CONCLUSION  \nUganda has significant arrangements in place such as an enabling and coherent legal, institutional and policy framework, multi-sectoral arrangements and partnerships necessary to support provision of equitable and affordable education services for all learners with special needs by 2030. However, substantial challenges remain in areas of availability of accurate and reliable data on the number, category and location of learners with special needs, adequate resources, instructional materials, infrastructure, trained teachers, robust monitoring tools. These challenges hinder planning, budgeting and implementation of interventions aimed at progressing towards achieving SDG 4.5 by 2030. If these challenges are not addressed, the country will fall short in its efforts towards ensuring provision of equitable and affordable access to education services for all learners with special needs by 2030, in accordance with the SDG target 4.5. \nJohn F.S. Muwanga AUDITOR GENERAL \n29% December, 2023. \nAPPENDICES \nAppendix I: and S/n Document  \n1 Government Constitution (1995)  \n2 National Development Plan III \n3 Vision 2040 \n4 The Agenda 2030  \n5 Persons with Disability Act (2006) \n6 \nProgramme Implementation Action Plan for NDP IIT \n\\_ \nFocus Areas \nEnsuring equal access to education for alll citizens Outlining the goals, strategies, and targets for national development, including education for vulnerable children  \nGuiding the transition to a middle income status country and achieving SDGS  \nSetting global targets, including SDG Target 4.5, for education for vulnerable children  \nAddressing the rights and needs of students with disabilities in the education system  \nOutlining the specific actions and activities for implementing NDP III, including education for vulnerable children", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 51, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 51, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 51, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 51, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 51, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 51, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 51, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 51, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 51, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 51, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 51, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 51, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 51, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 51, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 51, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 51, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 51, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 51, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 51, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 51, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 51, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 51, "level": 3}}], [{"headings_0": {"content": "Recommendation", "page": 51, "level": 3}}, {"headings_1": {"content": "Conclusion", "page": 51, "level": 3}}]], "page": 51, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 52, "level": 11}}, {"headings_1": {"content": "Recommendation", "page": 51, "level": 3}}], "page": 52, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "7 Ministerial Policy Statements (Education Describing the government's education policies and & Gender)  \n=  \n8 \nUnited Nations Convention on the Rights of Persons with Disabilities (2008) \n3 Annual Programme Plans \n10 Annual Budgets \n11 Project Documents (implementation plans, appraisal documents, annual plans, progress reports) for development and improvement of special needs education  \n12 Performance reports from MoES local \npriorities, including support for vulnerable children Outlining the international standards for the rights and inclusion of persons with disabilities, including in education  \nDescribing the activities and targets for specific education programmes, including those targeting vulnerable children  \nOutlining the funding allocation for education, including programmes for vulnerable children Describing the specific projects and programmes aimed at improving education for vulnerable children and their implementation progress \nTo examine monitoring, evaluation and reporting governments  \n13 \nGrant allocation records from Ministry of Education and Sports (MoES)  \n14 Expenditure records from MoES \n15 Enrolment data from selected districts/cities/municipalities/ schools 16 Reports by UN agencies, CSOs, Faith- based Organizations \n\\_\\_on special needs education  \nTo review grant allocations to schools for special needs \neducation  \n\\_ To analyse spending on monitoring and supervision for special needs education  \nTo analyse enrolment rates, trends, and dropout rates for learners with special needs  \nProviding an assessment of the effectiveness of government policies and programmes for education for vulnerable children and identifying areas for improvement \nAppendix II: Interviews Conducted and Purpose  \nS/n Individual interviewed  \nPurpose of the interview  \n1 MoES Staff (Commissioner, Assistant To gain insight into the government's initiatives for Commissioner, Principal Education ensuring equitable access to education services for the learners with needs. \nand other stakeholders and the challenges faced in ensuring equitable access to education services for learners with special needs.  \n\\* Teaching staff in the selected To assess the enrolment of special learners in the various schools \nschools, the support received from government and other stakeholders and the challenges faced in ensuring equitable access to education services for learners with special needs.  \nHu \nAppendix III: Organizational Structure of The SNIE Department \nCommissioner (SNE) (01) \nAssistant  \nAssistant \nCommissioner \nCommissioner (Inclusive (Special Needs) Education) (01) (01) \nPrincipal  \nPrincipal Principal Eduction  \nEducation Officer Education Officer Officer (Inclusive  \n(Non formal (Soecial Education)(01)  \neducation) (01) Needs)(01) \nSenior Education Senior Education Senior Education Officer (01) Officer (01) Officer (01) \nEducation officer  \nEducation Officer (01)  \n(01) \n\\|", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 52, "level": 11}}, {"headings_1": {"content": "Recommendation", "page": 51, "level": 3}}, [{"headings_0": {"content": "ee", "page": 52, "level": 11}}, {"headings_1": {"content": "Recommendation", "page": 51, "level": 3}}], [{"headings_0": {"content": "ee", "page": 52, "level": 11}}, {"headings_1": {"content": "Recommendation", "page": 51, "level": 3}}], [{"headings_0": {"content": "ee", "page": 52, "level": 11}}, {"headings_1": {"content": "Recommendation", "page": 51, "level": 3}}], [{"headings_0": {"content": "ee", "page": 52, "level": 11}}, {"headings_1": {"content": "Recommendation", "page": 51, "level": 3}}], [{"headings_0": {"content": "ee", "page": 52, "level": 11}}, {"headings_1": {"content": "Recommendation", "page": 51, "level": 3}}], [{"headings_0": {"content": "ee", "page": 52, "level": 11}}, {"headings_1": {"content": "Recommendation", "page": 51, "level": 3}}], [{"headings_0": 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{"content": "Recommendation", "page": 51, "level": 3}}], [{"headings_0": {"content": "ee", "page": 52, "level": 11}}, {"headings_1": {"content": "Recommendation", "page": 51, "level": 3}}], [{"headings_0": {"content": "ee", "page": 52, "level": 11}}, {"headings_1": {"content": "Recommendation", "page": 51, "level": 3}}], [{"headings_0": {"content": "ee", "page": 52, "level": 11}}, {"headings_1": {"content": "Recommendation", "page": 51, "level": 3}}], [{"headings_0": {"content": "ee", "page": 52, "level": 11}}, {"headings_1": {"content": "Recommendation", "page": 51, "level": 3}}], [{"headings_0": {"content": "ee", "page": 52, "level": 11}}, {"headings_1": {"content": "Recommendation", "page": 51, "level": 3}}], [{"headings_0": {"content": "ee", "page": 52, "level": 11}}, {"headings_1": {"content": "Recommendation", "page": 51, "level": 3}}], [{"headings_0": {"content": "ee", "page": 52, "level": 11}}, {"headings_1": {"content": "Recommendation", "page": 51, "level": 3}}], [{"headings_0": {"content": "ee", "page": 52, "level": 11}}, {"headings_1": {"content": "Recommendation", "page": 51, "level": 3}}]], "page": 52, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "Soroti Soroti Rukungiri Ngora Mbale Mbale Mbale Mbale Masaka", "metadata": {"headings": [{"headings_0": {"content": "Soroti Soroti Rukungiri Ngora Mbale Mbale Mbale Mbale Masaka", "page": 54, "level": 3}}, {"headings_1": {"content": "ee", "page": 52, "level": 11}}], "page": 54, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "City City District District City City City", "metadata": {"headings": [{"headings_0": {"content": "Soroti Soroti Rukungiri Ngora Mbale Mbale Mbale Mbale Masaka", "page": 54, "level": 3}}, {"headings_1": {"content": "ee", "page": 52, "level": 11}}], "page": 54, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "M/C", "metadata": {"headings": [{"headings_0": {"content": "M/C", "page": 54, "level": 5}}, {"headings_1": {"content": "Soroti Soroti Rukungiri Ngora Mbale Mbale Mbale Mbale Masaka", "page": 54, "level": 3}}], "page": 54, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "KCCA KCCA Council Kabale Council Kabale Kabale Jinja Jinja Jinja Jinja Jinja Jinja Isingiro Isingiro Isingiro Iganga Iganga Iganga", "metadata": {"headings": [{"headings_0": {"content": "KCCA KCCA Council Kabale Council Kabale Kabale Jinja Jinja Jinja Jinja Jinja Jinja Isingiro Isingiro Isingiro Iganga Iganga Iganga", "page": 54, "level": 4}}, {"headings_1": {"content": "M/C", "page": 54, "level": 5}}], "page": 54, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "Municipal Municipal District City City City City City City District District District District District District", "metadata": {"headings": [{"headings_0": {"content": "Municipal Municipal District City City City City City City District District District District District District", "page": 54, "level": 1}}, {"headings_1": {"content": "KCCA KCCA Council Kabale Council Kabale Kabale Jinja Jinja Jinja Jinja Jinja Jinja Isingiro Isingiro Isingiro Iganga Iganga Iganga", "page": 54, "level": 4}}], "page": 54, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Municipal Municipal District City City City City City City District District District District District District", "page": 54, "level": 1}}, {"headings_1": {"content": "KCCA KCCA Council Kabale Council Kabale Kabale Jinja Jinja Jinja Jinja Jinja Jinja Isingiro Isingiro Isingiro Iganga Iganga Iganga", "page": 54, "level": 4}}], "page": 54, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "- Francis Francis School P.S. P.S Joseph SSFD School Samaritan Girls School Comp Ntinda School School Maria High H.S Ursula Road Francis Wanyange Boniconcilii P.S. P.S SSS Willis", "metadata": {"headings": [{"headings_0": {"content": "Municipal Municipal District City City City City City City District District District District District District", "page": 54, "level": 1}}, {"headings_1": {"content": "KCCA KCCA Council Kabale Council Kabale Kabale Jinja Jinja Jinja Jinja Jinja Jinja Isingiro Isingiro Isingiro Iganga Iganga Iganga", "page": 54, "level": 4}}], "page": 54, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "list"}}, {"content": "Blind St. Madera St Nyakibale Ngora Makhai Nauyo St. Mbale Masaka Good Ngetta Nancy Deaf Nancy Deaf Uganda Deaf Mulago Kampala Rushoroza St. Horny Hornby Walukuba St. Spire School St School M Kyomya St. Rutsya Kajaho Iganga Buckley Bishop", "metadata": {"headings": [{"headings_0": {"content": "Blind St. Madera St Nyakibale Ngora Makhai Nauyo St. Mbale Masaka Good Ngetta Nancy Deaf Nancy Deaf Uganda Deaf Mulago Kampala Rushoroza St. Horny Hornby Walukuba St. Spire School St School M Kyomya St. Rutsya Kajaho Iganga Buckley Bishop", "page": 54, "level": 3}}, {"headings_1": {"content": "Municipal Municipal District City City City City City City District District District District District District", "page": 54, "level": 1}}], "page": 54, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "SS Primary Lower P.S P.S. SFPH Primary Theresa School West Day-care De Primary P.S. H.S.", "metadata": {"headings": [{"headings_0": {"content": "SS Primary Lower P.S P.S. SFPH Primary Theresa School West Day-care De Primary P.S. H.S.", "page": 54, "level": 2}}, {"headings_1": {"content": "Blind St. Madera St Nyakibale Ngora Makhai Nauyo St. Mbale Masaka Good Ngetta Nancy Deaf Nancy Deaf Uganda Deaf Mulago Kampala Rushoroza St. Horny Hornby Walukuba St. Spire School St School M Kyomya St. Rutsya Kajaho Iganga Buckley Bishop", "page": 54, "level": 3}}], "page": 54, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "The The SFD For Junior SS \nFor For Gangama SNE P/S SS For For", "metadata": {"headings": [{"headings_0": {"content": "SS Primary Lower P.S P.S. SFPH Primary Theresa School West Day-care De Primary P.S. H.S.", "page": 54, "level": 2}}, {"headings_1": {"content": "Blind St. Madera St Nyakibale Ngora Makhai Nauyo St. Mbale Masaka Good Ngetta Nancy Deaf Nancy Deaf Uganda Deaf Mulago Kampala Rushoroza St. Horny Hornby Walukuba St. Spire School St School M Kyomya St. Rutsya Kajaho Iganga Buckley Bishop", "page": 54, "level": 3}}, [{"headings_0": {"content": "SS Primary Lower P.S P.S. SFPH Primary Theresa School West Day-care De Primary P.S. H.S.", "page": 54, "level": 2}}, {"headings_1": {"content": "Blind St. Madera St Nyakibale Ngora Makhai Nauyo St. Mbale Masaka Good Ngetta Nancy Deaf Nancy Deaf Uganda Deaf Mulago Kampala Rushoroza St. Horny Hornby Walukuba St. Spire School St School M Kyomya St. Rutsya Kajaho Iganga Buckley Bishop", "page": 54, "level": 3}}]], "page": 54, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "Sales Demo.", "metadata": {"headings": [{"headings_0": {"content": "Sales Demo.", "page": 54, "level": 2}}, {"headings_1": {"content": "SS Primary Lower P.S P.S. SFPH Primary Theresa School West Day-care De Primary P.S. H.S.", "page": 54, "level": 2}}], "page": 54, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "SFB- Deaf The The The School Centre Primary School", "metadata": {"headings": [{"headings_0": {"content": "SFB- Deaf The The The School Centre Primary School", "page": 54, "level": 5}}, {"headings_1": {"content": "Sales Demo.", "page": 54, "level": 2}}], "page": 54, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "47", "metadata": {"headings": [{"headings_0": {"content": "SFB- Deaf The The The School Centre Primary School", "page": 54, "level": 5}}, {"headings_1": {"content": "Sales Demo.", "page": 54, "level": 2}}], "page": 54, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "Special Special Unit Special Unit Unit Unit Special Special Special Unit Special Special Special Special Special Unit Unit Unit Unit Special Unit Special Unit Unit Unit Unit Unit Unit Unit Unit School Type", "metadata": {"headings": [{"headings_0": {"content": "Special Special Unit Special Unit Unit Unit Special Special Special Unit Special Special Special Special Special Unit Unit Unit Unit Special Unit Special Unit Unit Unit Unit Unit Unit Unit Unit School Type", "page": 54, "level": 1}}, {"headings_1": {"content": "SFB- Deaf The The The School Centre Primary School", "page": 54, "level": 5}}], "page": 54, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "of", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 54, "level": 4}}, {"headings_1": {"content": "Special Special Unit Special Unit Unit Unit Special Special Special Unit Special Special Special Special Special Unit Unit Unit Unit Special Unit Special Unit Unit Unit Unit Unit Unit Unit Unit School Type", "page": 54, "level": 1}}], "page": 54, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "Government Government Government Government Government Government Government Government Government Private Government Government Government Government Government Government Government Government Government \u201aGovernment Private Government Private Government Government Private Government Government Government \u201aGovernment Government Ownership", "metadata": {"headings": [{"headings_0": {"content": "of", "page": 54, "level": 4}}, {"headings_1": {"content": "Special Special Unit Special Unit Unit Unit Special Special Special Unit Special Special Special Special Special Unit Unit Unit Unit Special Unit Special Unit Unit Unit Unit Unit Unit Unit Unit School Type", "page": 54, "level": 1}}], "page": 54, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}, {"content": "Number", "metadata": {"headings": [{"headings_0": {"content": "Number", "page": 54, "level": 1}}, {"headings_1": {"content": "of", "page": 54, "level": 4}}], "page": 54, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "heading"}}, {"content": "3", "metadata": {"headings": [{"headings_0": {"content": "Number", "page": 54, "level": 1}}, {"headings_1": {"content": "of", "page": 54, "level": 4}}], "page": 54, "document_name": "Education Services for Learners with Special Needs Value for money Audit Report, 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["Table 1: Funding for Department of Special Needs & Inclusive Education (Billion UGX) - 8", "Table 2: Showing Stakeholders and their roles in provision of education services for learners", "with special needs he eel", "Table 3: Showing enrolment rates of learners with special needs in selected LGs in 2023 - 16", "Table 4: Showing unit amounts used to calculate SNE subvention grant allocation - 27", "Table 5: Showing inclusive schools with more than seven learners with special needs but not", "28", "receiving the SNE grant", "Table 9: Showing distribution of Unit and Special Needs schools in selected districts", "Table 10: Showing teachers trained in SNE and the teacher-learner ratio is schools visited.38", "Table 11: Showing number of teachers enrolled and graduating in special needs education", "at Kyambogo University.", "Table 12: Showing performance of learners with special needs at PLE.ueaneeseseseenneeneennennn - 40", "Table 13: Showing amounts spent by SNIE department on M&E engagements ++++00 - 43"], "page": 5}, {"content": ["LIST OF FIGURES", "17", "Figure 1: Showing progression rates of learners with special needs", "Figure 2: Uganda\u2019s Laws, Policies and Commitments linked to the provision of affordable and", "equitable access to education services for learners with special needs", "sod", "Figure 4: showing un utilised sewing machines piled up at Mbale SFD - 8", "Figure 5: Showing products of vocational activities in Special Needs/Unit schools visited - 34", "Figure 6: Showing the state of infrastructure in some of the selected schools", "Figure 7: Showing Uganda's global SDG index performance for SDG 4.5"], "page": 6}]}