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5.9.1
THE REPUBLIC OF UGANDA
REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT
FOR THE FINANCIAL YEAR ENDED 30 TH JUNE 2021
Table of Contents
List of Acronyms - iii
Opinion - 1
Basis for Opinion - 1
Key Audit Matters - 1
1.0 Payroll Management - 1
Emphasis of Matter - 8
2.0 Outstanding Payables (Deposits received) - 8
3.0 Long Outstanding Receivables - 8
Other Matter - 8
4.0 Implementation of the approved budget - 9
5.0 Implementation of Uganda Road Fund (URF) - 15
6.0 Follow up of implementation of prior year UGIFT projects - 16
FOLLOW UP OF NUSAF 3 PROJECT IMPLEMENTATION 17 7.0
8.0 Payment of advances to personal Accounts - 18
Other Information - 18
Management Responsibilities for the Financial Statements - 19
Auditor’s Responsibilities for the Audit of the Financial Statements - 19
Other Reporting Responsibilities - 20
Report on the Audit of Compliance with Legislation - 20
Appendix 1: Non/ Underpayment of pension and gratuity - 22
Appendix 2: Delayed removal of staff from payroll - 25
Appendix 3: Un-authorised loans deductions - 26
Appendix 4: Delayed remittance of Deductions to UCLA/UBA - 27
Appendix 5: Delayed remittance of PAYE deductions to URA - 28
Appendix 6: Omission of Political leaders’ and commissioner’s gratuity from the computation of
PAYE - 29
Appendix 7: Payment of salaries, pension and gratuity off the IPPS - 30
Appendix 8: Inconsistencies between interface files and payroll registers - 32
Appendix 9: Evaluation of the achievement of planned out puts - 35
Appendix 10: NUSAF3 Inspections - 37
Appendix 11: Advances to Personal accounts - 38
LIST OF ACRONYMS
| ACDP | Agriculture Cluster Development Project |
|---|---|
| PRELNOR | Project for Restoration of Livelihood in Northern Region |
| AIA | Appropriation in Aid |
| CAO | Chief Administrative Officer |
| DLG | District Local Government |
| GoU | Government of Uganda |
| HR | Human Resource |
| INTOSAI | International Organization of Supreme Audit Institutions |
| ISSAIs | International Standards of Supreme Audit Institutions |
| LGFAM | Local Government Financial and Accounting Manual, 2007 |
| LGFAR | Local Government Financial and Accounting Manual, 2007 |
| LLG | Lower Local Governments |
| MAAIF | Ministry of Agriculture, Animal Industry and Fishery |
| PMU | Project Monitoring Unit |
| MDAs | Ministries, Departments and Agencies |
| MoFPED | District of Finance, Planning and Economic Development |
| MoGLSD | Ministry of Gender, Labour and Social Development |
| MoH | Ministry of Health |
| MoLG | Ministry of Local Government |
| NAA | National Audit Act |
| NTR | Non-Tax Revenue |
| NUSAF | Northern Uganda Social Action Fund |
| OAG | Office of the Auditor General |
| PDU | Procurement & Disposal Unit |
| PFMA | Public Finance Management Act |
| PFMR | Public Finance Management Regulations |
| PPDA | Public Procurement & Disposal of Public Assets |
| PBS | Program Budgeting System |
| PS/ST | Permanent Secretary / Secretary to the Treasury |
| TI | Treasury Instructions |
| TSA | Treasury Single Account |
| TSSA | Treasury Sub Single Account |
| UCF | Uganda Consolidated Fund |
| UgIFT | Uganda Intergovernmental Fiscal Transfers Program for Results |
| UGX | Uganda Shilling |
| UWEP | Uganda Women Empowerment Project |
| YLP | Youth Livelihood Program |
REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT
FOR THE FINANCIAL YEAR ENDED 30 TH JUNE 2021
THE RT. HON. SPEAKER OF PARLIAMENT
Opinion
I have audited the accompanying financial statements of the which comprise the Statement of Financial Position as at 30 th June 2021, the Statement of Financial Performance, Statement of Changes in Equity and Statement of Cash Flows together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies.
In my opinion, the financial statements of Gulu District Local Government for the financial year ended 30 th June 2021 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act, 2015 and the Financial Reporting Guide, 2018.
Basis for Opinion
I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor’s Responsibilities for the Audit of the Financial Statements Section of my report. I am independent of the District in accordance with the Constitution of the Republic of Uganda 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in accordance with other ethical requirements applicable to performing audits in Uganda. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.
Key Audit Matters
Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters.
As a result, I considered payroll management in LGs a Key Audit Matter and identified crosscutting risks including; unrealistic budgeting for employees and pension costs, under absorption of wage funds, delayed access to the payroll, over payment of salaries, non-payment of salary and pension arrears, among others.
I analysed the approved budget and releases to Gulu District for salary, pension and gratuity in the period under review, as shown below;
Table showing Breakdown of Gulu DLG Budget and releases for the year
| Category | Initial budget (UGX) (Bn) | Revised budget (UGX) (Bn) | Amount released (UGX) (Bn) | %age funding received |
|---|---|---|---|---|
| Salary | 17.978 | 18.270 | 17.978 | 97.4 |
| Pension | 3.418 | 3.418 | 3.418 | 100 |
| Pension arrears | 0.462 | 0.462 | 0.462 | 100 |
| Gratuity | 0.798 | 0.798 | 0.798 | 100 |
| Total | 22.656 | 22.948 | 22.656 | 98.7 |
The wage and Pension Pay roll of UGX. 22.948 constituted 53.6% of the District’s budget
for 2020/2021 of UGX.42.3Bn.
I am aware that the Covid-19 Pandemic continues to significantly affect the implementation of payroll management activities. A number of districts did not carry out planned recruitments resulting into huge unspent balances.
Based on the audit procedures performed, I made the following significant audit findings;
| No | Observations | Recommendations |
|---|---|---|
| 1.1 | Budgeting for Salary, Pension and Gratuity i) Submission of wage estimates Paragraph 2.2 of the Establishment Notice No. 2 of 2019, required LGs to submit salary, pension and gratuity estimates for the subsequent year to Ministry of Public (MoPS) by the 30 th of September of the previous year. I noted that the District delayed to submit wage estimates to MoPS, as required. The submission was made on 14 th January 2020 which is 106 days after the required date. This may lead to wage shortfalls/over provision due to lack of clarity and analysis of wage estimates by MoPS. The Accounting Officer attributed the delayed submission to the health condition of the Head of Human Resource Management Sector, whose absence created a gap in the sector. | I advised the Accounting Officer to always submit wage estimates to MoPS by 30 th September of the preceding year. |
| 1.2 | Payment of Salaries, Pension and Gratuity i) Absorption of Funds I reviewed funds absorption and noted that UGX.17.686 billion (81%) was spent out of the total receipts of UGX.22.656 billion, resulting in an unabsorbed balance of UGX. 4.97 billion. The unabsorbed balance was subsequently swept back to the consolidated fund account. | advise the Accounting Officer MoPS and MoFPED to reconcile the district payroll with the wage bill always provided and released to the I |
| Refer to the table below; Approved Estimates (A) (UGX ’bns) (UGX ’bns)** Releases/ Warrant (B) 18.270 4.678 17.978 4.678 Expendi ture(C) Unspent (B-C) (UGX ’bns) 14.566 3.120 (UGX ’bns) 3.412 1.558 % absorpti on 81 66.7 22.948 22.656 17.686 4.97 78 Wage Pensio/ Gratuity Total under absorption of funds, denied the use of funds for other deserving service delivery areas. The Accounting Officer explained that the under absorption was caused by excess funds released/warranted to the district. The | < | < | < | < | < | < | < | < | < | < | < | < | district to remove the excess funds released to the District over the years. | |
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| under absorption of funds, denied the use of funds for other deserving service delivery areas. The Accounting Officer explained that the under absorption was caused by excess funds released/warranted to the district. The | ^ | < | < | < | < | < | < | < | < | < | < | < | < | ^ |
| ii) Under payment of pension/ gratuity A review of the pension payroll data and IFMS payments, revealed variances between amounts on the payroll and payments to individual pensioners, leading to under payments of UGX.0.300 bn, contrary to article 254 (1) & (3) of the 1995 constitution (as amended). Details in Appendix 1. The underpayment of pension and gratuity negatively affect wellbeing retirees/ or their dependants. The Accounting Officer attributed this to various reasons ranging from delayed submission of letters of Administration by the beneficiaries to incorrect supplier and bank account numbers. | < | < | < | < | < | < | < | < | < | < | < | < | I advised the Accounting Officer to ensure that pension/gratuity is accurately paid. | |
| iii) Payment of non-existent pensioners UGX.987,066 was paid to one (01) purported pensioner that was neither on the IPPS payroll register nor possessed the necessary documentation to support the existence, contrary to Section (L - b) (2) of Uganda Public Service Standing Orders, 2010. Sn Supplier No 1. 869976 Name Of Staff David Oyet Tidy Amount 987,066 Pension availed Remarks file not led to loss of funds to Government and over statement of pension expenditure. The Accounting Officer explained that Mr. David Oyet Tidy is not a pensioner of Gulu District; and that management was still trying to trace how the officer was paid as a pensioner on Gulu district site. This | < | < | < | < | < | < | < | < | < | < | < | < | I advised the Accounting Officer to recover funds from the purported pensioner. | |
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| iv) Wrong computation of Gratuity Paragraph (L-d) (3) provides that a public officer has an option to receive all his or her pension as an annuity or to commute a third (1/3) of his or her pension for a 15-year period and receive it as a lump sum at retirement. re-computation of gratuity benefits, I noted that the District had wrongly computed gratuity benefits for 01 pensioner although payment of UGX.8,351,004 was fully effected within the year under review. Through | < | < | < | < | < | < | < | < | < | < | < | < | I advised the Accounting Officer to recover the overpayment from the pensioner. |
| However, the Human resource officer confirmed that the correct annual salary of the one (01) pensioner as per the salary structure is UGX. 2,844,832 and the length of service 285 months. If calculated correctly then the CPG amount should have been UGX. 7,101,771 instead of UGX. 8,351,004 leading to an overpayment of UGX. 1,249,233. This was attributed to error in the computation of the gratuity. | < | < | < | < | < | < | < | < | < | < | |
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| v) Delayed deletion of staff from payroll Section B-a (12) of the Uganda Public Standing Orders, 2010 requires the payment of salary to public officers to be stopped immediately they cease rendering services to Government under whatever circumstances, including death. I noted that UGX. 39,616,954 was paid to 11 staff who had either retired, transferred, absconded or died as detailed in appendix 2. These were payment for services not rendered to the District resulting in loss of funds to Government. The Accounting Officer attributed to; non- validation status, inconsistencies in dates of birth, on IPPS and National IDs and the conditions set by the MoPS for correction of date of birth is so difficult to fulfil for pensioners who were recruited in service long time. this | < | < | < | < | < | < | < | < | < | < | I advised the Accounting Officer to ensure prompt removal of staff from the payroll. |
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| Management of Payroll Deductions i) Over/Under remittance of deductions Section B-a (17) requires a public officer’s individual contractual obligations such as hire purchase, loan, and contributions to saving schemes, trade unions and staff associations to be deducted from his or her salary, in accordance with the regulations. noted that whereas UGX.3,908,218,081 was deducted from employees’ salaries to be remitted to different beneficiaries, UGX.3,916,669,698 was remitted, leading to an over/under remittance of UGX.13,319,747 and UGX.4,868,130 respectively as shown in the table below. Sn Beneficiary Deduc tion code Payroll Deduction amount (UGX) Amount remitted as per IFMS (UGX) Variance Over remittance (UGX) Under remittance (UGX) 249 2,715,103,934 2,728,423,681 13,319,747 257 482 250 43,850,113 40,236,432 1,078,249,034 1,077,084,585 71,015,000 70,925,000 3,613,681 1,164,449 90,000 0 0 0 3,908,218,081 3,916,669,698 13,319,747 4,868,130 over remittance was caused by error leading to overstatement of expenditure. The under remittance was caused by recovery for previous period 2019/2020, created obligation of UGX.4,868,130 at the year-end which may result in fines and penalties. 1. 2. 3. 4. URA UNATU UBA LST (District revenue collection account) Total I 1.3 The | < | < | < | < | < | < | < | < | < | < | advised the Accounting Officer to recover the overpayment and ensure that funds are remitted as top ups to whose underpaid. I |
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| The Accounting Officer acknowledged the issues of overpayment and further explained that underpayment was due to validation challenges during data capture. | ||
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| ii) Un-authorised loans deductions Section 2.1.2 & 2.1.4 of the service agreement between the Government (MoPS) and Uganda Consumer Lenders' Association/Uganda Bankers' Association requires a letter of undertaking for each Government employee before making an employee reservation on the PDMS. In addition, only deductions consented to by employees, in writing, should be submitted to the MoPS for timely monthly payroll processing or as advised by the employer. I noted that the District made unauthorised loan deductions totalling UGX. 15,490,451. The deductions were from 42 employees that neither had letters of undertaking nor existed in the “active deduction” or the “my approval” reports on the PDMS-Payroll Deduction Management System, operated by PCA-Payroll Consults Africa as shown in Appendix 3. There is a risk of making deductions from staff that have no loans, which defrauds them of their hard earned funds. The Accounting Officer did not provide response on the issue. | I advised the Accounting Officer to ensure that all loan applications are always backed by letters of undertaking and are approved through the PDMS. | |
| iii) Delayed remittance of deductions to UCLA/UBA Paragraph 4.6.1 of Establishment Notice No. 2 of 2019 requires payroll deductions to be remitted concurrently with salary payments. I noted that the District made payroll deductions but did not remit concurrently with the salary payments in 11 out of 12 months. On average, it delayed by 25.3 days, as shown in appendix 4. Delayed remittance of deductions to UCLA/UBA could lead to delays in up- dating loan status with the various financial institutions causing un-necessary default charges on employees. The Accounting Officer acknowledged the issue and pledged to ensure timely/concurrent remittances. | that I advised the Accounting Officer to ensure all deductions to UCLA/UBA are remitted concurrently with salary payments. | |
| iv) Delayed remittance of PAYE deductions to URA Section 123(1) of the Income Tax Act, 1997 (as amended) requires withholding agents to URA any tax that has been withheld or that should have been withheld within fifteen days after the end of the month in which the payment subject to withholding tax was made by the withholding agent. I noted delays in the remittance of PAYE deductions to URA ranging from 1 – 31 days, as shown in appendix 5. Delayed remittance of PAYE attracts fines and penalties from the Revenue Authority. The Accounting Officer acknowledged the issue and pledged to ensure timely/concurrent remittances. | I advised the Accounting Officer to ensure all deductions to URA are remitted concurrently with salary payments. that | |
| v) Non deduction of PAYE from political leaders I noted that the District did not subject political leaders’ gratuity totalling to UGX.36,733,861 to the computation of PAYE in IPPS, leading to an under deduction of UGX.11,003,344, contrary to section 19(1) (a) of the Income Tax Act. Details are shown in the appendix 6. | I advised the Accounting Officer to ensure that political leaders’ gratuity is subjected to tax by including in the gross taxable income when |
| This denies Government the would be revenue. The Accounting Officer explained that the computation of PAYE on persons on payroll had solely been the responsibility of the Ministry of Public Service. The district receives a finalized payroll register report and the interface file for payment detailing all deductions to be paid; however, management pledged to consult further with the MoPS to avoid re-occurrence of the omission. | < | < | < | < | < | < | < | < | < | < | < | < | < | < | < | < | computing PAYE. | |
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| 1.4 | Month payroll was accessed Estimated variance in days Estimated variance in weeks Access to Payrolls i) Delayed access to Salary Payroll Section B-a (11) of the Uganda Public Standing Orders, 2010, requires Accounting Officers to ensure that Public Officers access the payroll within four (4) weeks from date of assumption of duty. I noted that two (02) newly transferred employees delayed to access payroll, with delays ranging between 4-8 weeks, as shown in the table below; Audit remarks Employee Name Assumptio n date Employe e ID S n 1. 942244 2. 187574 Total Average Charles Ocan Ray Sam Ojok Omara 14/04/202 1 14/4/2021 6/30/2021 6/30/2021 31 61 92 46 4 8 12 6 Delayed Delayed access to payroll leads to demotivation of the affected staff and accumulation of salary arrears. The Accounting Officer explained that the two officers transferred their services to the district, but failed to notify the district of their transfer in time. Delayed | < | < | < | < | < | < | < | < | < | < | < | < | < | < | < | < | I advised the Accounting Officer to ensure that newly transferred staff promptly access the payroll are subsequently paid. and |
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| ^ | ii) Delayed access to Pension payroll Paragraph 5.1 of establishment notice no. 1 of 2020 requires responsible officers to initiate and complete the processing of retirement benefits within six months to the mandatory retirement date. In case of death or early retirement, the process should be initiated immediately the Letters of Administration are issued and/or the early retirement has been granted. I noted that 05 pensioners delayed to access the pension payroll, with delays ranging between 01-6 months, as shown in the table below; Estimated variance in days** Month payroll was accessed Retirement date/death date Employee Name Audit remarks Employe e ID Sn 312337 Albert Ocaya 25/10/2020 31/03/2021 16/10/2020 31/03/2021 121 121 Delayed Delayed 1. 2. 3. 4. 272440 273075 273552 Kilama, Joseph Awor, Mary Langol Okech, Richard Lakot, Joyce Rev 9/1/2021 31/03/2021 31 Delayed 09/10/2020 31/05/2021 182 Delayed 5. 661820 10/03/2020 31/10/2020 184 Delayed Total Average 639 42.6 access to the pension payroll leads to poor wellbeing of the affected retirees as well as accumulation of pension arrears. The delay to pay the above pensioners was caused by delayed submission of documents by pensioners. Delayed | < | < | < | < | < | < | < | < | < | < | < | < | < | < | < | < | I advised the Accounting Officer to ensure that pensioners promptly access the payroll are subsequently paid. and |
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| The Accounting Officer explained that the affected pensioners had died and their families failed to avail names of administrators on time and some estates had over stayed for 15 years on the pension payroll after which their payment were stopped as per the Pension Act. | ||
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| 1.5 | Internal Control Weaknesses | |
| i) Monthly wage, pension and gratuity performance analysis and remittance of quarterly returns to MoPS I noted that the District did not prepare monthly wage, pension and gratuity performance analysis and thus did not submit quarterly returns on payroll to MoPS, contrary to Paragraph 2.1 of Establishment Notice No. 1 of 2020. led to accumulations of arrears and under absorption of wage, pension and gratuity budget. Accounting Officer attributed this to the Human Resource Management sector was unable to undertake monthly wage, pension and gratuity performance analysis returns on the payroll to MoPS because of the health condition of the head of the sector, whose absence created staffing gap in the sector. This The | I advised the Accounting Officer to ensure that monthly wage, pension and gratuity performance analyses are undertaken and that quarterly returns on payroll are submitted to MoPS. | |
| ii) Payments of salaries, pension & gratuity off IPPS Paragraph 4.5 of Establishment Notice No. 2 of 2019 requires the responsible officer to pay for only salaries, pension and gratuity processed through IPPS. From a comparison of the payroll register and IFMS payment file. noted that 16 staff and 05 pensioners were paid a total of UGX. 114 million off the IPPS, as shown in Appendix 7. control weakness creates an opportunity for payment of salaries and pension to non-eligible persons, hence loss of funds to Government. The Accounting Officer explained that:- 1. Mr. Opwonya Eric Mark Kafunzi is an employee who was being paid salary from Uganda Road Fund off the payroll. 2. The interim chairpersons of the newly created Sub Counties had not been loaded on the IPPS; hence being paid off the IPPS. I This | I advised the Accounting Officer to ensure that salaries, pension and gratuity is processed and paid through the IPPS. | |
| 1.6 | System related challenges i) Inconsistencies between MoPS and entity payroll registers I observed that there were variances of UGX.35,994,412 between the figures in the MoPS IPPS and entity payroll register, as shown in appendix 8. The above undermines the integrity of the IPPS system and there is risk of manipulation and misappropriation of salary/pension funds due to lack of reconciliatory controls between the entity information and IPPS master data at MoPS. The Accounting Officer attributed the inconsistencies to cases where some salary arrears as effected/ invoiced directly through the IFMS outside the IPPS due to validation challenges; hence, inconsistencies in the information on IPPS and NIS. | I advised the Accounting Officer to ensure that the entity IPPS payroll registers are consistent with MoPS payroll data. |
| ii) Effectiveness and reliability of the IPPS/NID interface I the staff/pensioner/beneficiaries’ verification interface and noted the following; reviewed the effectiveness and reliability of IPPS/NID There was adequate sensitization and training in the use and navigation of the system. | I advised the Accounting Officer to liaise with MoPS to ensure effective verification of the IPPS |
- System was not reliable and effective as it does not generate and NID interface is information such as photographs and dates of birth from NID.
carried. - Operational challenges were encountered such; as unreliable network and failure in generating information from the NID system.
The ineffectiveness of the system may affect the integrity of the IPPS payroll. The Accounting Officer explained that this mandate lies with the MoPS.
Emphasis of Matter
Without modifying my opinion, I would like to draw the readers’ attention to the following matters which have been disclosed in the financial statements of the District;
2.0 Outstanding Payables (Deposits received)
A review of the statement of financial position on page 19 of the financial statements revealed that the district had outstanding payables of UGX.1.211 bn (Deposits received UGX.1.100 bn and Trade creditors of UGX.0.111bn) by the end of the year. A detailed review of the categorization and aging of the payables in note 24 on page 36 of the financial statements revealed that out of the outstanding payables, UGX.0.95 bn relate to the previous financial years.
These long outstanding payables may lead to litigation costs due to non or delayed settlement.
I advised the Accounting Officer to prioritize full settlement of the long outstanding payables.
3.0 Long Outstanding Receivables
Included in the statement of financial position on page 11 of the Financial Statements is a long outstanding debtors amount of UGX.2.063 bn (Accrued revenue UGX.0.985 bn and Advances (YLP & UWEP) UGX.1.078 bn). However, there was no evidence that management made any effort to enforce recoveries. There is a risk that these funds may become uncollectible leading to a financial loss to the entity.
Receivables represent an idle asset that denies the Council the opportunity to utilise the funds to implement planned activities.
4.0 Implementation of the approved budget
A review of the district’s approved work plans and budgets revealed that the Gulu District had an approved budget (revised) of UGX.42.3Bn, out of which UGX.30.9Bn was warranted/ availed by the end of the financial year. The total expenditure for the year was UGX.26.5Bn out of which UGX.18.9Bn 1 was spent on non-service delivery activities, such as employee costs and transfers to other units (i.e. Town-councils, sub-counties, schools), implying that only UGX.7.6Bn was available for direct implementation of service delivery outputs.
Base on procedures undertaken, I made the following significant observations.
| No | Observation | Recommendation |
|---|---|---|
| 4.1 | Existence of Strategic plans that are aligned to NDP-III Paragraph 5 of the budget execution circular for financial year 2020/2021 states that over the years the alignment of Government Budgets with the NDP has been poor and needs to be improved. Therefore, Accounting Officers must ensure that all activities for the Financial Year 2020/2021 are aligned with NDP III and implemented accordingly. This being the first year of implementation of the NDP-III, the entity was expected to prepare and approve a strategic plan that was aligned to NDP III. It is from this strategic plan that the annual plans would be based in order to achieve the objectives of NDP-III. noted that the entity had prepared and submitted the strategic plan to NPA and has been sent back for necessary corrections and awaiting approval at the time of audit. is a risk that activities implemented during the financial year 2020/2021 were not aligned to the NDP-III which negatively affects the achievement of NDP-III objectives. The Accounting Officer explained that the District had a draft strategic plan i.e. District Development plan III which was submitted to NPA for review. NPA has since returned the draft and management is incorporating the comments of NPA and a final Draft will be approved by council by the time of laying on table of the Budget for FY 2022/23. I There | the I advised the Accounting Officer to ensure approval of strategic plan that is aligned to NDP-III to facilitate the achievement of the NDP objectives. |
| 4.2 | Revenue Performance | |
| 4.2.1 | Local Revenue (LR) Performance I reviewed the approved Local revenue estimates for the financial year 2020/2021 and noted that the District budgeted to collect UGX.1.702Bn during representing (42.6%) performance. The shortfalls in Local Revenue collections of UGX.0.986Bn (57.4%) were recorded in Local Service Tax, Land Fees, Business Licence, other tax revenues and rent. the year but collected UGX.0.725Bn in NTR collections at vote level result in aggregate revenue shortfalls at treasury level which negatively affects the implementation of Shortfalls | advised the Accounting Officer to follow up Local revenue not collected from UNRA. I also advised the Accounting Officer to initiate measures I |
| Accounting Officer explained that the Covid-19 pandemic impact that slowed down the economy and failure to collect compensation from UNRA for the District property affected by construction of OLWIYO to Sir Samuel Baker Road. planned activities at a Government-wide level. The | < | < | < | < | < | < | < | aimed at enhancing local revenue collection. | |
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| 4.2.2 | Transfers from other Government Units/Other Government Transfers The entity budgeted to receive UGX.8,937,648,668 as transfers from other Government Units out of which UGX.1,810,996,737 was received representing 20.3% performance as shown in the details below. S/ NO Revenue Source Approved Budget” (UGX) Total Receipts (UGX) Variance (UGX) 600,000,000 10,000,000 564,487,837 13,452,948 35,512,163 -3,452,948 920,969,000 9,844,000 465,339,440 7,063,319 455,629,560 2,780,681 50.5 71.8 %Per forma nce 94 135 0 0 3 50,000,000 0 0 577,190,074 50,000,000 -577,190,074 559,926,000 17,102,400 542,823,600 50,000,000 40,960,000 9,040,000 81.9 6,736,909,000 75,882,052 6,661,026,948 1.1 to NUSAF Support PLE-UNEB URF Uganda Women Entrepreneursh ip Program (UWEP) YLP UGFIT Unspent Balances Project for Restoration of Livelihood in Northern Region (PRELNOR) Neglected Tropical Diseases (NTDs) Agriculture Cluster Development Project (ACDP) Covid-19 (MPs fund) Total 10 0 49,518,667 -49,518,667 0 8,937,648,000 1,810,996,737 7,126,651,263 20.3 Extract from Q4 budget performance report & quarterly releases Revenue shortfalls affect the implementation of planned activities. The Accounting Officer explained that; The Ministry (MAAIF) under the ACDP programme issued the District with change of management of the development component of the programme that would then be implemented by the ministry which caused a shortfall of UGX.6.60 Billion. 1 2 3 4 5 6 7 8 9 Note: | < | < | < | < | < | < | < | advised the Accounting Officer to always to roll over the affected program to the subsequent period. I |
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| The implementation modalities for YLP also changed causing further shortfalls. Project for Restoration of Livelihood in Northern Region (PRELNOR) under-performances were attributed to deductions by PMU. | < | < | < | < | < | < | < | < | |
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| Performance from external financing The entity budgeted to receive UGX.3,254,000,000 as external/donor financing out of which UGX.196,516,003 was received representing 6.4% performance as shown in the details below. 4.2.3 318,000,000 80,000,760 237,999,240 25.1 %Per forma nce Donor Approved Variance Budget” (UGX) Total Receipts (UGX) 368,000,000 43,352,736 324,647,264 11.8 165,000,000 31,450,000 133,550,000 19 30,000,000 40,969,000 -10,969,000 136.6 158,000,000 74,629,314 83,370,686 47.2 2,215,000,000 0 2,215,000,000 0 3,254,000,000 196,516,003 2,983,598,190 shortfalls affect the implementation of planned activities. The Accounting Officer explained that the underperformance in external financing was due to roll over of USAID program by the funders. United Nations Children Fund (UNICEF) United Nations Population Fund (UNPF) Global fund for HIV, TB and Malaria World Health Organisatio n (WHO) Global Alliance for Vaccines and Immunizati on (GAVI) United States Agency Internation al Developme nt (USAID) Total for S/ n 1 2 3 (UGX) Revenue | < | < | < | < | < | < | < | < | advised the Accounting Officer to ensure that unimplemented projects are rolled over to the subsequent year and implemented accordingly. I |
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| 4.3 | Unremitted off -budget receipts Paragraph 29 of the Budget Execution Circular for the Financial year states that in the event that an external agency provides funds in the course of implementation of the budget or any funds remain unspent at the expiry of an appropriation, these must be declared and a supplementary issued in line with the Public Finance Management Act 2015. noted that Gulu District received off-budget financing to a tune of UGX.249,984,529 directly from Enable-USAID funded project and Bank of Uganda for undertaking activities which was never declared to the Treasury and as such no supplementary appropriation was issued as guided by the PS/ST. Details shown in table below; Entity Source Amount (UGX) Remarks Gulu District Gulu District Total Enable-USAID Bank of Uganda 209,984,529 Not recognised 40,000,000 Not recognised 249,984,529 financing distorts planning, may result in duplication of activities and is also contrary to the Public Finance Management Act 2015. The Accounting Officer explained that the non-compliance was due to direct remittance of the funds by the funders to the beneficiary institutions. However, performance agreements for each health facility under RBF –result based financing was signed. I Off-budget | < | < | < | < | < | < | < | < | < | < | I advised the Accounting Officer to always adhere to the provisions of the law. |
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| 4.4 | Absorption of funds Out of the total receipts for the financial year of UGX.30.965Bn, UGX.26.047Bn was spent by the entity resulting in an unspent balance of UGX.4.918Bn (84.1%). The unspent balance at the end of the financial year was subsequently swept back to the consolidated fund account. Refer to table below; Year 2020/21 EST (UGX RELEASE (UGX) (bns) APP (B) (A) (bn) Expenditure (C) billions) (UGX Unspen t (B-C) (UGX billions) % absorption 42.284 30.965 26.047 4.918 84.1 absorption of released funds results in non-implementation of planned activities and negates the purpose for which funds were disbursed. The funds were meant for activities that were not fully implemented by the end of the financial year and these include; 1. Non-recruitment of staff due to the fact the District Service Commission members' tenure expired. Under | < | < | < | < | < | < | < | < | < | < | I the advised the Accounting Officer to make a follow up of unspent funds and ensure they are re-voted to undertake the recruitment exercise and rehabilitation and construction of the schools. |
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| 2. UGIFT fund meant for the Rehabilitation of Sir Samuel Baker School whose contractor was not contracted by MoES and Construction of Palaro Seed Secondary School whose contractor performed poorly The Accounting Officer attributed the under absorption of released funds to COVID-19 pandemic which affected the recruitment process coupled with the absence of the District Service Commission whose membership would not warrant the recruitment process to be completed. | < | < | < | < | < | < | < | < | < | < | |
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| Quantification of outputs/activities The Accounting Officer is required to submit quarterly performance reports by the 30 th day of the first month of the following quarter. These reports should clearly indicate the actual performance against the planned outputs and performance for each quarter, showing the quantity/quality and physical location of the reported outputs against expenditure. 4.5 of the two (2) outputs with a total of five (5) activities and expenditure of UGX.0.93Bn sampled for assessment I reviewed the extent of quantification of outputs and activities and noted the following; One (1) output with a total of three (3) activities and expenditure worth UGX.0.304Bn were fully quantified. That is, all the three (3) activities (100%) within these outputs were clearly quantified to enable assessment of performance. One (1) output with a total of two (2) activities and expenditure worth UGX.0.629Bn were insufficiently quantified. I observed that out of the two (2) activities, one (1) activity (50%) was quantified while one (1) activity (50%) was not clearly quantified to enable assessment of performance. of Table showing Extent of Quantification by activities Summary of Performance by Outputs Category No. outputs of out puts sam pled Activity details-Analysis Total No. of no of Fully activit Quant ies in ified the activit outpu ies ts % propo rtion to total expen diture % of total out- puts sampl ed No of activit ies not fully quanti fied Expen diture UGX (Bn) Fully quantified outputs 2 Insufficiently quantified outputs 3 Outputs 4 not quantified Total 1 1 0 2 50% ** 50% ** 0% ** 100 0.304 32.7 % 0.629 0 0.933 67.3 % 0% *** 100 3 2 0 5 3 1 0 4 0 1 0 1 % of quantifi cation of activitie s categor y output 100% per of 50% **** 0% Out | < | < | < | < | < | < | < | < | < | < | advised the Accounting Officer to follow up on the unreleased funds and also ensure outputs and activities are quantified during the budget process. I |
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| I observed that in cases where outputs were not quantified at all, management reported performance in a generic manner such as; Biology, Physics, Chemistry, ICT School equipment without specifying number/quantities achieved. to plan and report on the quality/quantity of activities implemented renders it difficult to establish the reasonableness of costs for each planned output which curtails effective accountability. I could not ascertain the level of achievement of these outputs. Accounting Officer acknowledged the issue and pledged to follow up the unreleased funds to ensure pending activities are worked on. Failure The | < | < | < | < | < | < | < | < | < | < | |
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| Implementation of Quantified outputs I assessed the implementation of one (1) output that was fully quantified with a total of three (3) activities worth UGX. 0.304Bn and noted the following; One (1) output with a total of three (3) activities worth UGX. 0.304Bn was partially implemented. Out of the three (3) activities within these outputs, the entity fully implemented two (2) activities (66.7%), one (1) activity (33.3%) was partially implemented. 4.6 Showing level of implementation of Fully Quantified outputs No of activ ities that were not impl eme nted 0 Extent of imple menta tion of activiti es per catego ry of output 0 0 0 0 Fully implemented outputs 5 Partially Implemented outputs 6 Outputs Not Implemented 7 Total 0 0% 0 0% 1 0 100 % 0% 0 0% 1 100 0.304 100 0 3 0 3 0 2 0 2 0 1 0 1 0.304 100% 0 66.7% of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the entity did not work on; 4km of Cet kana-Pugwinyi Road. Details in Appendix 9. % propor tion to total expen diture Activity details-Analysis Total No No. no of of Of activiti Fully parti es impl ally eme impl nted eme activ nted ities activ ities Summary of Performance by Output Category of No output of outp uts Expen diture UGX % of impl eme ntati on Bn Table Non-implementation | < | < | < | < | < | < | < | < | < | < | advise that Accounting Officer to make a follow up of released funding in order to implement the pending activities. un I |
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| 4.7 Submission of Quarterly Performance Reports The Accounting Officer is required to submit quarterly performance reports by the 30 th day of the first month of the following quarter. I noted that the entity submitted performance reports for Q1, Q2, Q4 after the deadline given for submission of the reports as indicated in the table below No Details Deadline for submission Actual date of submission Comment (submitted time/ delayed) in Quarter One 31/10/2019 November 2020 Delayed Quarter Two 31/01/2020 February 2021 Delayed Quarter Three 30/04/2020 June 2021 Delayed Quarter Four 31/07/2020 September 2021 Delayed to submit performance reports in time are not only contrary to the circular standing instructions but it also affects timely evaluation of performance. The Accounting Officer attributed the delay to the upgrade of the Programme Based Budgeting system to take care of NDP III Programmes by MoFPED; and this process went on up to the end of the financial year. 1 2 3 4 Failure | < | < | < | < | < | < | advise the Accounting Officer to ensure that performance reports are prepared and submitted in time. I |
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5.0 Implementation of Uganda Road Fund (URF)
5.1
Preparation of Quarterly Reports
All designated agencies shall adhere to and observe the principles of quarterly reporting and accountability to URF on physical and financial progress as per timelines in table below. The reporting formats for accountability must be completed in both hard and soft copy and submitted as per agreed timelines. (Format as per annex 8 of URF budgeting and operational guidelines)
5.1.1 Delayed reporting and Accountability to Uganda Road Fund (URF)
I noted that the performance reports were not submitted to Uganda Road Fund (URF) within the stipulated timelines as shown in the table below;
| S/n | Description | Deadline | Actual date submitted |
|---|---|---|---|
| 1.0 | Quarter 1 (one) | Accountabilities 15 th day of October 2020 | 2 nd February 2021 |
| 2.0 | Quarter 2 (two) | Accountabilities 15 th day of January 2021 | 2nd February 2021 |
| 3.0 | Quarter 3 (three) | Accountabilities 15 th day of April 2021 | 17 th August 2021 |
| 4.0 | Quarter 4 (four) | Accountabilities 15 th day of July 2021 | 17 th August 2021 |
Failure to submit reports and accountability within the stipulated timeline defeats the purpose of reporting and hinders any meaning full assessments by other external parties.
The Accounting Officer explained that the delay was caused by the Covid-19 lock down.
I advised the Accounting Officer to adhere to the reporting timelines so as enable stakeholders to carry out timely assessments.
6.0
Follow up of implementation of prior year UGIFT projects
6.1
Delayed physical progress of the works on Palaro Seed Secondary School
During the audit, I noted that the planned commencement date of works was 13 th May 2019 and completion date by 13 th May 2020 as per the contract agreement. A review of the Contracts Committee minutes for the meeting held on 7 th June 2021 under minute GDLG 10/CC03/2020-2021, a decision was reached to grant an extension up to 31 st August 2021.
Despite this extension, the works were not completed by the time of field inspection on 2 nd September 2021. A review of the progress report revealed that planned works were behind schedule by 15 months. It was also noted at the time of site inspection that the contractor had abandoned the site and the workers had been idle for five months. Level of implementation is shown in the photos below.
######### On-going construction works
######### On- going construction works
An interview with management attributed the delays to low capacity of the contractor in terms of man power, machinery and abandonment of the site due to multiple contracts of similar magnitude being under taken in other districts.
The Accounting Officer promised to raise the issue with the relevant Ministries.
I advised the Accounting Officer to follow up the matter with the relevant Ministries and ensure completion of the works.
7.0
FOLLOW UP OF NUSAF 3 PROJECT IMPLEMENTATION
7.1
Inactive Community Monitoring Groups (CMGs)
Section 7.3.4 (e) of NUSAF Operational Manual requires the Community Monitoring Groups (CMG) to monitor implementation of the sub project to ensure satisfactory social accountability and receive grievances from beneficiary community.
However, a review of project files revealed no evidence of existence of the Community Monitoring Groups reports to facilitate Government in assessment of project performance. Details are shown in the table below and in appendix 10.
| Sub County | Parish/Village | Project Name | Comments |
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| Paicho | Kiceke | Kiceke Waripe Tree Planting. Value:UGX. 29,000,000 | No evidence on file to show that the Community Monitoring Group was performing its duties. |
| Unyama | Tugu Village.Paibona Parish | Tugu Oboke Tree Planting. | No evidence on file to show that the Community Monitoring Group was performing its duties. |
| Patiko | Te-Landwong Village. | Te-Ladwong P/S Institutional Greening Value: UGX. 50,000,000 | No evidence on file to show that the Community Monitoring Group was performing its duties. |
Pawel Parish.
Absence of effective Community Monitoring Groups (CMGs) negatively affects the implementation of the projects as beneficiaries grievances are not timely communicated to the relevant authorities.
The Accounting Officer acknowledged the issue but explained that the CMGs were expected to report to multiple stakeholders as indicated in the operational manual 7.3.3 (e), iv as and when the need arises. In this instance however most of the CMGs reports were channelled to Inspectorate of Government who was overseeing the STAAC component as indicated in section 7.3.3 (c).
I advised the Accounting Officer to raise the issue with relevant Ministries so that the anomaly is addressed in the subsequent NUSAF funding.
8.0
Payment of advances to personal Accounts
According to the letter from PSST of Ref. HRM/222/01 dated 9 th August 2012 and one from the Accountant General dated 17 th December 2018 to all Accounting Officers prescribed that all payments for works, supplies and general services should be paid direct to the beneficiaries/suppliers through the IFMS and all payments to beneficiaries whose master data is not on the entity’s IFMS site, for activities such as workshop facilitation and any other one off payment can be made through the E-Cash platform to the beneficiary’s mobile account.
It was however noted that advances to a tune of UGX.34,450,000 were paid to various staff personal bank accounts to carry out official activities contrary to the above provisions as shown in Appendix 11.
There is a risk of not paying the beneficiaries the right amounts at the right time and loss of money through theft or deductions by banks for those accounts servicing loans.
The Accounting Officer pledged to follow up with MoFPED to ensure the E-cash mode of payment is implemented.
I advised the Accounting Officer to always carry out sensitization of target beneficiaries on importance of E-Cash platform and encourage them open mobile money/bank accounts so as to foster efficiency and convenience in execution of cash payments.
In connection with my audit of the financial statements, my responsibility is to read the other information and, in doing so, consider whether the other information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard.
Management Responsibilities for the Financial Statements
Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of the District.
The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error.
In preparing the financial statements, the Accounting Officer is responsible for assessing the District’s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary.
The Accounting Officer is responsible for overseeing the District’s financial reporting process.
Auditor’s Responsibilities for the Audit of the Financial Statements
My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error and to issue an auditor’s report that includes my opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement, when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users, taken on the basis of these financial statements.
As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain professional scepticism throughout the audit. I also;
- Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.
- Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Districts’ internal control.
- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the management.
- Conclude on the appropriateness of management’s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the District’s ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor’s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor’s report. However, future events or conditions may cause the District to cease to continue as a going concern.
- Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.
I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit.
I also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with them all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards.
From the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor’s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.
Other Reporting Responsibilities
In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them.
Appendix 1: Non/ Underpayment of pension and gratuity
| SN. | Name | Supplier No. | Employee No. | IPPS payroll register Amount | Interface files/IFMS Amount | Variance | Remarks |
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| Non Payment | |||||||
| 1. | JAMES OTTO | 274093 | 159608 | 928,480 | #N/A | 928,480 | On IPPS but not paid on IFMS |
| 2. | SIMON ONEKALIT | 329130 | 159709 | 3,668,592 | #N/A | 3,668,592 | On IPPS but not paid on IFMS |
| 3. | JOSEPH KOMAKECH | 871238 | 5,181,410 | #N/A | 5,181,410 | On IPPS but not paid on IFMS | |
| 4. | JAKARIA THOMAS ODONGO | 885783 | 8,386,032 | #N/A | 8,386,032 | On IPPS but not paid on IFMS | |
| 5. | JUSTIN OBUNYA | 914707 | 2,631,744 | #N/A | 2,631,744 | On IPPS but not paid on IFMS | |
| 6. | JACINTO OKEMA | 998191 | 306,531 | #N/A | 306,531 | On IPPS but not paid on IFMS | |
| 7. | ESTATE OF THE LATE OYAT SATURNINO OYWELO GEORGE | 999379 | 1,756,160 | #N/A | 1,756,160 | On IPPS but not paid on IFMS | |
| 8. | TARCISIA ABU ABODO | 1019420 | 1,051,548 | #N/A | 1,051,548 | IFMS On IPPS but not paid on | |
| 9. | GEORGE OTTORACH | 1040492 | 63,296 | #N/A | 63,296 | IFMS On IPPS but not paid on | |
| 10. | ESTATE OF ONEKALIT SIMON MAX OJOK BILLY BOB | 1045615 | 5,197,172 | #N/A | 5,197,172 | IFMS On IPPS but not paid on | |
| 11. | ALEXANDER | 1048767 | 7,738,290 | #N/A | 7,738,290 | On IPPS but not paid on |
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| LANGOL | IFMS | ||||||
|---|---|---|---|---|---|---|---|
| 12. | WINNIE ASIIMWE | 1049839 | 123,190,080 | #N/A | 123,190,080 | On IPPS but not paid on IFMS | |
| 13. | ESTATE OF THE LATE OKIDI OCHORA PONTIUS LANYERO AGNES JOLLY | 1083323 | 5,146,400 | #N/A | 5,146,400 | On IPPS but not paid on IFMS | |
| Sub Total | 165,245,735 | #N/A | 165,245,735 | ||||
| Under/non- payments | |||||||
| 14. | JACK OMOL | 143749 | 1,691,910 | 1,522,719 | 169,191 | Underpayment | |
| 15. | WILSON ALIKER | 159633 | 2,971,350 | 1,782,810 | 1,188,540 | Non-payment | |
| 16. | JULIUS OTTO | 159762 | 4,077,400 | 2,854,180 | 1,223,220 | Non-payment | |
| 17. | NIGHTY ADOCH | 746394 | 1,300,160 | 917,760 | 382,400 | Under/non-payment | |
| 18. | OCHORA OKIDI | 825723 | 10,292,800 | 6,175,680 | 4,117,120 | Under/non- payment | |
| 19. | ANDREW ONEN | 879069 | 1,562,500 | 937,500 | 625,000 | Under/non- payment | |
| 20. | FORTUNATE WANDA KOMAKECH | 884556 | 3,131,250 | 2,818,125 | 313,125 | Under/non- payment | |
| 21. | VALENTINO OKWONGA | 891113 | 2,073,240 | 207,324 | 1,865,916 | Under/non- payment | |
| 22. | PONSIANO KOMAKECH | 891198 | 1,924,529 | 101,291 | 1,823,238 | Under/non- payment | |
| 23. | PHILIP ADONGA | 891225 | 832,850 | 582,995 | 249,855 | Under/non- payment | |
| 24. | ONYUT M OKELLO | 891227 | 1,204,875 | 1,071,000 | 133,875 | Under/non- payment | |
| 25. | AUGUSTINE AMITO OLOYA | 904195 | 1,052,592 | 789,444 | 263,148 | Under/non- payment |
23
| 26. | CONSTANTINO OCAN | 908194 | 3,970,284 | 330,857 | 3,639,427 | Under/non- payment | |
|---|---|---|---|---|---|---|---|
| 27. | CELESTINO LANEK | 909199 | 4,362,202 | 4,326,648 | 35,554 | Under paid | |
| 28. | ALFRED ODOCH | 912244 | 5,156,556 | 4,726,843 | 429,713 | Under/non- payment | |
| 29. | OKOT OPOKA | 940958 | 3,583,880 | 2,508,716 | 1,075,164 | Under/non- payment | |
| 30. | ESTATE OF THE LATE OJOK OMOTAI AYAA LUCY | 999742 | 40,596 | 20,298 | 20,298 | Under paid | |
| 31. | ESTATE OF LATE OJWANG SIMON BONGOMIN OROMA SANTA | 1017837 | 1,005,212 | 927,888 | 77,324 | Under/non- payment | |
| 32. | ESTATE OF THE LATE OCEN PAUL AKULLU JANE | 1017893 | 508,272 | 296,492 | 211,780 | Under/non- payment | |
| 33. | ESTATE OF THE LATE ANGULU THOMAS OPIO DANIEL | 1066040 | 118,966,383 | 2,105,600 | 116,860,783 | Under/non- payment | |
| Sub total | 169,708,841 | 35,004,170 | 134,704,671 | ||||
| Grand Total | 334,954,576 | 35,004,170 | 299,950,406 |
24
Appendix 2: Delayed removal of staff from payroll
| SN. | Name | Reason why they should have been removed | IPPS NO | Supplier no | Expected date removal of | Date removal of | Extra months paid | Monthly pay | Amount paid in the extra months |
|---|---|---|---|---|---|---|---|---|---|
| 1 | Odagi Martin Abwoch Oneka | Retirement | 746646 | 272455 | 11/7/2020 | Sep 2020 | 1 | 349,385 | 349,385 |
| 2 | Okech Richard | Retirement | 310021 | 273552 | 9/10/2020 | Mar 2021 | 2 | 608,662 | 1,217,324 |
| 3 | Kinyera Thomas | Retirement | 159693 | 273904 | 13/11/202 0 | Mar 2021 | 3 | 722,113 | 2,166,339 |
| 4 | LUTARA OKWONGA | Retirement | 1004629 | 613500 | 22/10/202 0 | Jul 2021 | 8 | 608,662 | 4,869,296 |
| 5 | Olanyakene Mark | Retirement | 159774 | 273532 | 5/12/2020 | Jul 2021 | 6 | 924,815 | 5,548,890 |
| 6 | Awor Mary Langol | Retirement | 160396 | 273075 | 9/1/2021 | Mar 2021 | 2 | 645,772 | 1,291,544 |
| 7 | ALBERT OCAYA | Retirement | 599128 | 312337 | 25/10/202 0 | Feb 2021 | 3 | 730,976 | 2,192,928 |
| 8 | BERNARD MCMOGGIE ODONG | Retirement | 159734 | 274027 | 26/12/202 0 | July 2021 | 6 | 918,282 | 5,509,692 |
| 9 | GEORGE ALBERT OKELLO | Retirement | 869847 | 273934 | 17/9/2020 | July 2021 | 9 | 1,009,624 | 9,086,616 |
| 10 | KILAMA JOSEPH | Retirement | 1034580 | 803506 | 16/10/202 0 | July 2021 | 8 | 772,702 | 6,181,616 |
| 11 | LAKOT (REV) JOYCE | Retirement | 159217 | 661820 | 3/10/2020 | Dec 2020 | 2 | 601,662 | 1,203,324 |
| Total | 39,616,954 |
25
Appendix 3: Un-authorised loans deductions
| S/No | Employee Name | Employee Number | Supplier number | IPPS Deductions | PDMS Deductions | Random No |
|---|---|---|---|---|---|---|
| 1 | Justine Ojok | 825935 | 1,289,835 | #N/A | 0.606997511 | |
| 2 | Hilda Aryemo | 147355 | 67,996 | #N/A | 0.439527882 | |
| 3 | Abonnus Labeja | 309885 | 145,224 | #N/A | 0.035352648 | |
| 4 | Byron Okee | 159087 | 67,996 | #N/A | 0.609931853 | |
| 5 | Mikricky Owiny | 247274 | 2,489,112 | #N/A | 0.828779082 | |
| 6 | Lucy Akello | 994840 | 67,996 | #N/A | 0.775120954 | |
| 7 | Jennifer Alaroker | 143993 | 67,996 | #N/A | 0.770008506 | |
| 8 | Felix Okello | 160594 | 67,996 | #N/A | 0.262570356 | |
| 9 | William Komakech | 147893 | 67,996 | #N/A | 0.906253129 | |
| 10 | Joyce Achan | 160021 | 117,624 | #N/A | 0.64059267 | |
| 11 | Luke Ociti | 704359 | 67,996 | #N/A | 0.113304279 | |
| 12 | Veronica Auma | 144118 | 73,620 | #N/A | 0.466404706 | |
| 13 | Tom Odiye | 700783 | 157,368 | #N/A | 0.298940234 | |
| 14 | Maurensio Ojok | 147854 | 67,996 | #N/A | 0.970637121 | |
| 15 | Joyce Ajok | 160552 | 64,536 | #N/A | 0.245895805 | |
| 16 | Felix Ocaya | 160156 | 67,996 | #N/A | 0.400588223 | |
| 17 | Martin Okema | 159881 | 112,080 | #N/A | 0.021833506 | |
| 18 | Bosco Opiyo | 143220 | 73,620 | #N/A | 0.654418013 | |
| 19 | Michael Odong | 641964 | 857,382 | #N/A | 0.444855466 | |
| 20 | Stephen Komakech | 995007 | 67,996 | #N/A | 0.099653465 | |
| 21 | Jennifer Lanyero | 144153 | 67,996 | #N/A | 0.059757928 | |
| 22 | Thomas Onyutta | 434634 | 112,080 | #N/A | 0.182971559 | |
| 23 | Somon Obwoya | 798864 | 533,596 | #N/A | 0.603251471 | |
| 24 | Jackline Lapaco | 143854 | 67,996 | #N/A | 0.845525853 | |
| 25 | Geoffrey Mukasa | 147791 | 67,996 | #N/A | 0.960418771 | |
| 26 | Violet Anyeko | 160360 | 68,184 | #N/A | 0.594792195 | |
| 27 | Mary Lanyero | 147322 | 67,996 | #N/A | 0.793449317 | |
| 28 | Michael Kibwota | 159742 | 67,996 | #N/A | 0.096969004 | |
| 29 | Milton Odong | 874088 | 496,002 | #N/A | 0.008657317 | |
| 30 | Flavia Alimocan | 160202 | 81,600 | #N/A | 0.446124022 | |
| 31 | Charles Oyamo | 148160 | 203,543 | #N/A | 0.159245028 | |
| 32 | Godfrey Odong | 144948 | 256,524 | #N/A | 0.206293665 | |
| 33 | Charles Adonga | 159899 | 1,907,795 | #N/A | 0.216113714 | |
| 34 | Jefferson Oroma | 145288 | 67,996 | #N/A | 0.868837491 | |
| 35 | Justine Chepkemboi | 348905 | 67,996 | #N/A | 0.887428459 | |
| 36 | Benjamin Alimo Acellam | 874080 | 1,200,000 | #N/A | 0.672933642 |
| 37 | Judith Anenocan | 825805 | 1,044,000 | #N/A | 0.435907185 | |
|---|---|---|---|---|---|---|
| 38 | Francis Oyat | 289606 | 92,880 | #N/A | 0.983577595 | |
| 39 | Michael Munu | 868741 | 598,362 | #N/A | 0.064302509 | |
| 40 | Mary Ayo | 160270 | 45,268 | #N/A | 0.308609085 | |
| 41 | Grace Makhame | 416221 | 94,104 | #N/A | 0.801995443 | |
| 42 | Denish Opiyo | 955494 | 2,220,180 | #N/A | 0.68101794 | |
| Total | 15,490,451 |
Appendix 4: Delayed remittance of Deductions to UCLA/UBA
| S/N. | Month (for which salary is paid) | Salary payment date | Loan (482) payment date | Variance (in days) | Remarks |
|---|---|---|---|---|---|
| 1 | July | 8/3/2020 | 8/31/2020 | 28 | Delayed |
| 2 | August | 8/26/2020 | 9/21/2020 | 26 | Delayed |
| 3 | September | 9/21/2020 | 10/26/2020 | 35 | Delayed |
| 4 | October | 10/26/2020 | 11/16/2020 | 21 | Delayed |
| 5 | November | 11/26/2020 | 12/16/2020 | 20 | Delayed |
| 6 | December | 12/16/2020 | 2/15/2021 | 61 | Delayed |
| 7 | January | 1/28/2021 | 3/3/2021 | 34 | Delayed |
| 8 | February | 2/25/2021 | 3/25/2021 | 28 | Delayed |
| 9 | March | 3/25/2021 | 4/14/2021 | 20 | Delayed |
| 10 | April | 4/22/2021 | 4/22/2021 | 0 | Concurrent |
| 11 | May | 5/25/2021 | 6/22/2021 | 28 | Delayed |
| 12 | June | 6/22/2021 | 6/25/2021 | 3 | Delayed |
| Total | 304 | ||||
| Average | 25.3 |
Appendix 5: Delayed remittance of PAYE deductions to URA
| S/N | Month (for which salary is paid) | Salary payment date | Required payment date | PAYE payment date | Variance (In days) | Remarks |
|---|---|---|---|---|---|---|
| 1 | July | 8/3/2020 | 9/15/2020 | 9/7/2020 | 0 | In time |
| 2 | August | 8/26/2020 | 9/15/2020 | 9/30/2020 | 15 | Delayed |
| 3 | September | 9/21/2020 | 10/15/2020 | 10/29/2020 | 14 | Delayed |
| 4 | October | 10/26/2020 | 11/15/2020 | 11/16/2020 | 1 | Delayed |
| 5 | November | 11/26/2020 | 12/15/2020 | 12/18/2020 | 3 | Delayed |
| 6 | December | 12/16/2020 | 1/15/2021 | 2/15/2021 | 31 | Delayed |
| 7 | January | 1/28/2021 | 2/15/2021 | 3/3/2021 | 16 | Delayed |
| 8 | February | 2/25/2021 | 3/15/2021 | 3/25/2021 | 10 | Delayed |
| 9 | March | 3/25/2021 | 4/15/2021 | 4/14/2021 | 0 | In time |
| 10 | April | 4/22/2021 | 5/15/2021 | 5/3/2021 | 0 | In time |
| 11 | May | 5/25/2021 | 6/15/2021 | 6/15/2021 | 0 | In time |
| 12 | June | 6/22/2021 | 7/15/2021 | 6/29/2021 | 0 | In time |
| Total | 90 | |||||
| Average | 7.5 |
Appendix 6: Omission of Political leaders’ and commissioner’s gratuity from the computation of PAYE
| Sn | Pay Code | Employee No. | Name | Base salary | DPOLGRAT | Total cost items | IPPS PAYE | Computed PAYE | PAYE variance |
|---|---|---|---|---|---|---|---|---|---|
| 1 | District Political Leaders | 825813 | Martin Ojara | 2,303,226 | 7,854,000 | 10,157,226 | 592,968 | 2,964,890 | - 2,371,922 |
| 2 | District Political Leaders | 825815 | David Ngole | 398,710 | 1,359,600 | 1,758,310 | 22,742 | 429,493 | - 406,751 |
| 3 | District Political Leaders | 825944 | Justine Toorach | 305,677 | 1,359,600 | 1,665,277 | 7,068 | 401,583 | - 394,515 |
| 4 | District Political Leaders | 825947 | Sanon Otika | 318,968 | 1,389,200 | 1,708,168 | 8,397 | 414,450 | - 406,053 |
| 5 | District Political Leaders | 825948 | Peter Okot | 318,968 | 1,359,600 | 1,678,568 | 8,397 | 405,570 | - 397,173 |
| 6 | District Political Leaders | 825950 | John Okwonga | 700,645 | 2,389,200 | 3,089,845 | 112,194 | 828,954 | - 716,760 |
| 7 | District Political Leaders | 874072 | Rose Amono | 620,000 | 2,046,000 | 2,666,000 | 88,000 | 701,800 | - 613,800 |
| 8 | District Political Leaders | 993556 | Patrick Kinyera | 620,000 | 2,046,000 | 2,666,000 | 88,000 | 701,800 | - 613,800 |
| 9 | District Political Leaders | 995429 | Margret Arach | 412,000 | 1,359,600 | 1,771,600 | 25,600 | 433,480 | - 407,880 |
| 10 | District Political Leaders | 995430 | Robinson Akena | 398,710 | 1,359,600 | 1,758,310 | 22,742 | 429,493 | - 406,751 |
| 11 | Chairperson District Service Commission (DSC) | 997233 | Simon Oola | 1,190,000 | 3,927,000 | 5,117,000 | 259,000 | 1,437,100 | - 1,178,100 |
| 12 | District Political Leaders | 1051943 | Lamex Akena | 620,000 | 2,046,000 | 2,666,000 | 83,500 | 701,800 | - 618,300 |
| 13 | District Political Leaders | 643137 | Philip Oketokeny | 1,716,346 | 8,238,461 | 9,954,807 | 416,904 | 2,888,442 | - 2,471,538 |
| Total | 9,923,250 | 36,733,861 | 46,657,111 | 1,735,512 | 12,738,855 | -11,003,344 |
29
Appendix 7: Payment of salaries, pension and gratuity off the IPPS
| Sn. | Supplier No | Employee No | Name Of Staff/Pensioner | < | Amount (UGX) | Remarks |
|---|---|---|---|---|---|---|
| Staff | < | < | < | < | < | < |
| 1. | 876730 | Opwonya Eric Mark Kafonzi | 938,000 | < | These are political leaders who delayed to submit information to enable the process of their access to IPPS to be done so were paid on IFMS by use of the interface. Files not availed at time of audit. | |
| 2. | 698807 | Christopher Opiyo Ateker | 2,263,800 | < | These are political leaders who delayed to submit information to enable the process of their access to IPPS to be done so were paid on IFMS by use of the interface. Files not availed at time of audit. | |
| 3. | 951627 | Prossy Auma | 16,552,200 | < | These are political leaders who delayed to submit information to enable the process of their access to IPPS to be done so were paid on IFMS by use of the interface. Files not availed at time of audit. | |
| 4. | 945572 | Richard Oryema 16380 | 16,552,200 | < | These are political leaders who delayed to submit information to enable the process of their access to IPPS to be done so were paid on IFMS by use of the interface. Files not availed at time of audit. | |
| 5. | 951271 | Vicky Atim | 1,180,900 | < | These are political leaders who delayed to submit information to enable the process of their access to IPPS to be done so were paid on IFMS by use of the interface. Files not availed at time of audit. | |
| 6. | 876730 | Opwonya Eric Mark Kafonzi | 938,000 | < | Paid from URF | |
| 7. | 952371 | Francis Mayi | 662,200 | < | These are political leaders who delayed to submit information to enable the process of their access to IPPS to be done so were paid on IFMS by use of the interface. Files not availed at time of audit | |
| 8. | 948154 | Ballington Olweny Pongwech | 662,200 | < | These are political leaders who delayed to submit information to enable the process of their access to IPPS to be done so were paid on IFMS by use of the interface. Files not availed at time of audit | |
| 9. | 876730 | Opwonya Eric Mark Kafonzi | 938,000 | < | These are political leaders who delayed to submit information to enable the process of their access to IPPS to be done so were paid on IFMS by use of the interface. Files not availed at time of audit | |
| 945571 | Richard Watmon | 16,552,200 | < | process of their access to IPPS to be done so were paid on IFMS by use of the interface. Files not availed at time of audit These are political leaders who delayed to submit information to enable the | ||
| 945631 | Patrick Lawoko | 16,552,200 | < | These are political leaders who delayed to submit information to enable the process of their access to IPPS to be done so were paid on IFMS by use of the |
10.
11.
30
| interface. Files not availed at time of audit | |
|---|---|
| 946222 | < |
| 947821 | < |
| 947823 | < |
| 854089 | < |
| 946269 | < |
| Sub total | |
| Pensioners | < |
| 1. | < |
| 2. | < |
| 3. | < |
| 4. | < |
| 5. | < |
| < | |
| Grand Total | < |
12. 13. 14. 15. 16.
31
Appendix 8: Inconsistencies between interface files and payroll registers
| S/n | Employee No | Name | IPPS Amount | Interface Amount | Variance | Remarks |
|---|---|---|---|---|---|---|
| 1 | 145648 | Watmon Opwonya | 5,385,950 | 6,591,910 | (1,205,960) | The inconsistency is attributed to cases where some salary arrears as effected/ invoiced directly through the IFMS outside the IPPS. These are attributed to validation challenges due to inconsistencies in the information on IPPS and NIS. |
| 2 | 147679 | Moses Ouma | 2,758,180 | 5,078,045 | (2,319,865) | The inconsistency is attributed to cases where some salary arrears as effected/ invoiced directly through the IFMS outside the IPPS. These are attributed to validation challenges due to inconsistencies in the information on IPPS and NIS. |
| 3 | 159254 | Bonds Ocaya | 12,057,853 | 14,813,041 | (2,755,188) | The inconsistency is attributed to cases where some salary arrears as effected/ invoiced directly through the IFMS outside the IPPS. These are attributed to validation challenges due to inconsistencies in the information on IPPS and NIS. |
| 4 | 159788 | Tobson Odongo | 1,787,940 | 2,390,920 | (602,980) | The inconsistency is attributed to cases where some salary arrears as effected/ invoiced directly through the IFMS outside the IPPS. These are attributed to validation challenges due to inconsistencies in the information on IPPS and NIS. |
| 5 | 746454 | Alfred Oyoo | 677,448 | 729,003 | (51,555) | The inconsistency is attributed to cases where some salary arrears as effected/ invoiced directly through the IFMS outside the IPPS. These are attributed to validation challenges due to inconsistencies in the information on IPPS and NIS. |
| 6 | 746589 | Christine Achan | 2,751,396 | 4,828,068 | (2,076,672) | The inconsistency is attributed to cases where some salary arrears as effected/ invoiced directly through the IFMS outside the IPPS. These are attributed to validation challenges due to inconsistencies in the information on IPPS and NIS. |
| 7 | 746593 | Susan Adong | 4,908,225 | 4,658,283 | 249,942 | The inconsistency is attributed to cases where some salary arrears as effected/ invoiced directly through the IFMS outside the IPPS. These are attributed to validation challenges due to inconsistencies in the information on IPPS and NIS. |
| 8 | 746596 | Joyce Alanyo | 1,003,268 | 2,520,420 | (1,517,152) | The inconsistency is attributed to cases where some salary arrears as effected/ invoiced directly through |
32
| the IFMS outside the IPPS. These are attributed to validation challenges due to inconsistencies in the information on IPPS and NIS. | |
|---|---|
| 9 | 746659 |
| 10 | 746706 |
| 11 | 825730 |
| 12 | 979192 |
| 13 | 981167 |
| 14 | 981171 |
| 15 | 995033 |
| 16 | 1007627 |
33
| information on IPPS and NIS. | |
|---|---|
| 17 | 1008659 |
| 19 | 1046059 |
| 20 | 1046088 |
| 22 | 1054822 |
| 23 | 1057746 |
| 25 | 1074130 |
| 26 | 1074132 |
| Total |
34
Appendix 9: Evaluation of the achievement of planned out puts
| Planning | < | < | Release of funds and implementation | < | < | < | < | < | < | < | Monitoring and Evaluation | Reporting | |
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Programme / Project (A) | Output (B) | Activities ( C) | Are there clear targets and performa nce indicators to measure performa nce quantifica tion (Yes/No) If no give reason (D) | Planne d Target for the Financi al year (E ) | Budgeted amount UGX (‘000’) (F) | Revised budget | Amount released | Amount Spent | Achieved Target by Financial year end @ annual performa nce report (J) | Varianc e ( K) K= (J- E) | Causes for the variances | Audit Conclusio n Fully, partially, or Not implemen ted | Was the activity reported on in the periodic monitoring reports- (Yes/No) If no give reason |
| ^ | ^ | ^ | ^ | ^ | ^ | UGX (‘000’) (G ) | UGX (‘000’) (H) | UGX (I ) | ^ | ^ | ^ | ^ | ^ |
| UGFIT | |||||||||||||
| Education | Secondary School Constructi on and Rehabilitat ion | Constructio n of Palaro Seed Secondary school. | Yes | Comple tion of existing structur es | 669,440.000 | Not revised | 425,680.011 | 425,680.01 1 | Partially done | Partially done | Contracto r a abandone d the site | Partially implemen ted | No report M&E |
| Supply of computers and chemicals | No | Not quantifi ed | 0 | 203,995.920 | 203,995.92 0 | Not quantifie d | Not quantifi ed | Not quantified | Fully implemen ted | No report M&E | |||
| URF | 920,969.000 | 0 | 0 | ||||||||||
| Works & Technical Services | Routine Mechaniz ed maintena nce | Mechanized maintenanc e of Paicho- Patiko road (22.5 Km) | Yes | 22.5 km | 0 | 152,057.600 | 152,057.60 0 | 22.5 Km | 0 | No variance | Fully implemen ted | No report M&E | |
| Mechanised maintenance of Chome- Omel- Lapuda (18 Km) | Yes | 18 Km | 0 | 81,071.600 | 81,071.600 | 18 km | 0 | No variance | Fully implemen ted | No report M&E |
35
| Mechanized maintenanc e of Cetkana- Pugwinyi (17.km) | Yes | 17 km | 0 | 71,315.000 | 71,315.000 | 13 km | 4 km | Works still ongoing | Partially implemen ted | No report M&E | Yes | |||
|---|---|---|---|---|---|---|---|---|---|---|---|---|---|---|
| Grand Total | 1,590,409 | 934,120.13 1 | 934,120.13 1 |
36
Appendix 10: NUSAF3 Inspections
Laliya Cluster Strengthening Fund Group at their office
Kiceke Waripe Tree Planting
Commercial Agro- Nursery & micro irrigation
Appendix 11: Advances to Personal accounts
| Invoice Number | Description/Purpose | EFT / Check Number | Payment Date | Distribution Amount | Budget Line Charged | Account Code | Supplier |
|---|---|---|---|---|---|---|---|
| UNICEF/004/11/2020 | Payment to facilitate training of VHTs/LCs selection of participants based on hotspots and most-at-risk communities under UNICEF funding. | 33288018 | 12/2/2020 | 5,650,000 | 09-426-508051300- 00-00-9998-0000- 088154-263104 | 263104 | Onyayi William WHO |
| WTS/21/06/2021 | Allowances for mechanized routine maintenance of CHOME-OMEL- LAPUDA ROAD | 37613121 | 6/29/2021 | 4,400,000 | 09-005-508070200- 00-00-0000-0000- 048158-263367 | 263367 | FRED OKELLO 1046156 |
| HEL/07/11/20 | Payment to facilitate outreaches for integrated child days with GAVI support | 32670239 | 11/9/2020 | 4,100,000 | 09-451-508051300- 00-00-9998-0000- 088154-263104 | 263104 | Aber Jenifer |
| HEL/07/11/20 | Payment to facilitate outreaches for integrated child days with GAVI support | 32670245 | 11/9/2020 | 4,100,000 | 09-451-508051300- 00-00-9998-0000- 088154-263104 | 263104 | Tabu Cosmas |
| HEL/07/11/20 | Payment to facilitate outreaches for integrated child days with GAVI support | 32670244 | 11/9/2020 | 4,100,000 | 09-451-508051300- 00-00-9998-0000- 088154-263104 | 263104 | Anena Grace |
| HEL/07/11/20 | Payment to facilitate outreaches for integrated child days with GAVI support | 32670242 | 11/9/2020 | 4,100,000 | 09-451-508051300- 00-00-9998-0000- 088154-263104 | 263104 | Muloya Felix |
| HEL/03/11/20 | Payment of facilitation for District Level for measles/Rubella campaign extended days. implementation | 32647194 | 11/2/2020 | 4,000,000 | 09-445-508051300- 00-00-9998-0000- 088154-263104 | 263104 | Aber Jenifer |
| UNICEF/007/12/2020 | Payment to facilitate deployment of sub county facilitators and supervisors to conduct community dialogue meeting under UNICEF funding. level | 33326950 | 12/7/2020 | 4,000,000 | 00-00-9998-0000- 088154-263104 09-426-508051300- | 263104 | Adong Susan Opio 746718 |
| Total | 34,450,000 |
38