reports/chunks/Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023.chunks.json

{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF AGRICULTURAL CLUSTER DEVELOPMENT PROJECT IDA CREDIT 56110-UG \nFOR THE YEAR ENDED 30 TH JUNE 2023 \nTable of Contents \nList of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 2}}, [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF AGRICULTURAL CLUSTER DEVELOPMENT PROJECT IDA CREDIT 56110-UG", "page": 1, "level": 2}}], [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF AGRICULTURAL CLUSTER DEVELOPMENT PROJECT IDA CREDIT 56110-UG", "page": 1, "level": 2}}], [{"headings_0": {"content": "Table of Contents", "page": 2, "level": 2}}], [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 2}}]], "page": 1, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["ACDP", "Agriculture Cluster Development Project"], ["EVMA", "Electronic Voucher Management Agency"], ["EVMS", "Electronic Voucher Management System"], ["FYR", "Financial Year"], ["IDA", "International Development Association"], ["IESBA", "International Ethics Standards Board for Accountants"], ["ISSAIs", "International Standards of Supreme Audit Institutions"], ["MAAIF", "Ministry of Agriculture, Animal Industry and Fisheries"], ["MEMD", "Ministry of Energy and Mineral Development"], ["MOFPED", "Ministry of Finance, Planning and Economic Development"], ["PAD", "Project Appraisal Document"], ["PCU", "Project Coordination Unit"], ["PIM", "Project Implementation Manual"], ["RT.HON", "Right Honorable"], ["UBA", "United Bank of Africa"], ["UGX", "Uganda Shillings"], ["USD", "United States Dollar"], ["WB", "World Bank"]], "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 2}}], "page": 3, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "columns": ["Acronym", "Meaning"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF AGRICULTURE CLUSTER DEVELOPMENT PROJECT (ACDP) IDA CREDIT 56110-UG \nFOR THE YEAR ENDED 30 TH JUNE 20223 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOpinion \nI have audited the accompanying financial statements of the Agriculture Cluster Development Project IDA Credit 56110-UG , which comprise of the Statement of Receipts and Payments, Statement of Financial Position, Statement of Fund balances, Statement of Cash Flows, Statement of Special Designated Account Activity and Notes to the financial statements including a summary of accounting policies used for the year then ended which have been prepared on the basis of the accounting policies set out under Note 1.0 (b) to the financial statements. \nIn my opinion, the accompanying Financial Statements of the Agriculture Cluster Development Project IDA Credit 56110-UG, for the year ended 30 th June 2023 are prepared in all material respects, in accordance with the basis of Accounting described under Note 1.0 (c) of the financial statements, and in conformity with the terms of the Financing Agreement. \nBasis for Opinion", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF AGRICULTURE CLUSTER DEVELOPMENT PROJECT (ACDP) IDA CREDIT 56110-UG", "page": 4, "level": 1}}, [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF AGRICULTURE CLUSTER DEVELOPMENT PROJECT (ACDP) IDA CREDIT 56110-UG", "page": 4, "level": 1}}], [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}], [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}], [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}], [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 2}}], [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 2}}]], "page": 4, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I conducted my audit in accordance with the International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Project Management in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act (NAA) 2008, the International Ethics Standards Board for Accountants (IESBA) Code of Ethics for Professional Accountants, together with the ethical requirements that are relevant to my audit of the financial statements in Uganda, and I have fulfilled my other ethical responsibilities in accordance with these requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKey Audit Matters \nMubende, Kibaale, Kakumiro, Kagadi, Hoima, Kikuube, Kiryandongo, Kassanda, Masindi, Ntungamo, Kabale, Rukiga, Rubanda, Bushenyi, Isingiro, Nebbi, Pakwach, Maracha, Arua, Madi \u2013Okollo and Yumbe). \nThe Project became effective on 23rd January 2017 and ended on 30th September", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 2}}, [{"headings_0": {"content": "Key Audit Matters", "page": 4, "level": 2}}], [{"headings_0": {"content": "Key Audit Matters", "page": 4, "level": 2}}], [{"headings_0": {"content": "Key Audit Matters", "page": 4, "level": 2}}]], "page": 4, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2023. The Project total cost was USD 248M (equivalent UGX.892.8Bn) and was funded by the World Bank.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 4, "level": 2}}], "page": 5, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "list"}}, {"content": "The main project objective/goal was to raise on-farm productivity, production, and marketable volumes of selected agricultural commodities in specified geographic clusters. I undertook procedures to confirm if the project underwent proper project initiation and approval. I further reviewed if the project was being implemented as expected. Based on the procedures performed, I observed the following: 1.1 Project Initiation 1.1.1 Project concept note I noted that a project concept note was prepared for the project according to the however, there was no evidence of approval of the concept note by PS/ST. In the circumstances, there is a risk that the project is duplicating other interventions already being implemented by Government. I was not able to confirm if the project is in line with the national development priorities set out in the National Development Plan. The Accounting Officer explained that ACDP concept note was developed in January 2013 and was approved during the design of the project by the Government of Uganda and the World Bank. However, at the time of finalising this report, this information had not been provided. Recommendation Recommendation I advised the Accounting Officer to ensure that going forward the project profiles are prepared and approved before project implementation. 1.1.3 Failure to undertake feasibility studies I noted that neither a pre-feasibility nor a detailed feasibility study were undertaken prior to execution of the project. In the circumstances, a proper financial, economic and risk assessment of this project may not have been undertaken before commencing execution In the circumstances, there is no evidence that the Accounting Officer undertook a proper financial, economic and risk assessment of this project before commencing execution. The Accounting Officer explained that a rigorous market, economic, environmental, social and financial analysis were undertaken before the project approval. Following the usage of the Integrated Bank of Projects (IBP) information system, feasibility studies for new projects are undertaken over the life cycle of investment initiatives. Evidence of the economic, environmental, social and financial analysis that was undertaken before the project approval was not provided at the time of writing this report. Recommendation I advised the Accounting Officer to ensure that going forward detailed feasibility studies are undertaken for all projects and submitted to the Development Committee for approval. 1.2 Project Implementation 1.2.1 Disbursement performance I compared the total cumulative disbursements of project funds as per the project financing agreement as at 30 th June 2023 against the project", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 4, "level": 2}}, [{"headings_0": {"content": "Key Audit Matters", "page": 4, "level": 2}}], [{"headings_0": {"content": "1.1 Project Initiation 1.1.1 Project concept note", "page": 5, "level": 2}}], [{"headings_0": {"content": "1.1 Project Initiation 1.1.1 Project concept note", "page": 5, "level": 2}}], [{"headings_0": {"content": "1.1 Project Initiation 1.1.1 Project concept note", "page": 5, "level": 2}}], [{"headings_0": {"content": "1.1 Project Initiation 1.1.1 Project concept note", "page": 5, "level": 2}}], [{"headings_0": {"content": "1.1 Project Initiation 1.1.1 Project concept note", "page": 5, "level": 2}}], [{"headings_0": {"content": "1.1 Project Initiation 1.1.1 Project concept note", "page": 5, "level": 2}}], [{"headings_0": {"content": "1.1 Project Initiation 1.1.1 Project concept note", "page": 5, "level": 2}}], [{"headings_0": {"content": "1.1.3 Failure to undertake feasibility studies", "page": 6, "level": 2}}], [{"headings_0": {"content": "1.1.3 Failure to undertake feasibility studies", "page": 6, "level": 2}}], [{"headings_0": {"content": "1.1.3 Failure to undertake feasibility studies", "page": 6, "level": 2}}], [{"headings_0": {"content": "1.1.3 Failure to undertake feasibility studies", "page": 6, "level": 2}}], [{"headings_0": {"content": "1.1.3 Failure to undertake feasibility studies", "page": 6, "level": 2}}], [{"headings_0": {"content": "1.1.3 Failure to undertake feasibility studies", "page": 6, "level": 2}}], [{"headings_0": {"content": "1.1.3 Failure to undertake feasibility studies", "page": 6, "level": 2}}], [{"headings_0": {"content": "1.2 Project Implementation 1.2.1 Disbursement performance", "page": 6, "level": 2}}], [{"headings_0": {"content": "1.2 Project Implementation 1.2.1 Disbursement performance", "page": 6, "level": 2}}]], "page": 5, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**Project year -7 1 (2022/2023)**", "USD 150,000,000", "USD 147,497,795.35", "USD 2,502,204.65"], ["**UGX Equiv.**", "540,000,000,000", "530,992,063,260", "9,007,936,740"]], "metadata": {"headings": [{"headings_0": {"content": "1.2 Project Implementation 1.2.1 Disbursement performance", "page": 6, "level": 2}}], "page": 6, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "columns": ["Details", "Expected total disbursement as per financing agreement", "Actual disbursement as at 30 th June 2023", "Undisbursed funds"], "type": "table"}}, {"content": "Table 2 showing counterpart funding", "metadata": {"headings": [{"headings_0": {"content": "Table 2 showing counterpart funding", "page": 7, "level": 2}}], "page": 7, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["Project year -7 (2022/2023)", "6,115,001,000", "5,576,203,000", "538,798,000"]], "metadata": {"headings": [{"headings_0": {"content": "Table 2 showing counterpart funding", "page": 7, "level": 2}}], "page": 7, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "columns": ["Details", "Expected total disbursement as per financing agreement (UGX)", "Actual disbursement as at 30 th June 2023 (UGX)", "Undisbursed funds (UGX)"], "type": "table"}}, {"content": "Failure to disburse all project funds as anticipated, affects project performance and negatively affects the achievement of the overall project objective/target. \nThe Accounting Officer explained that as at 30 th June 2023, the total undisbursed funds amounting to UGX.9,546,734,740 was due to foreign exchange loss between the special drawing rates and the dollar rate and lack of sufficient resources by GOU. \nRecommendation \nI advised the Accounting Officer to explore the possibility of including measures aimed at hedging against these exchange losses within the financing agreements for all future projects. \n1.2.2 Cumulative achievement of project activities \nI compared the cumulative performance for a sample of project activities against the cumulative targets to assess the extent to which project targets had been achieved over time. \nI sampled six (6) activities worth UGX.333.93Bn and noted that targets for one (1) activity worth UGX.2.012Bn had been fully achieved while targets for the remaining five (5) activities worth UGX.331.92Bn were yet to be achieved. Refer to Appendix I for details. \nFailure to achieve project targets cumulatively affects service delivery. \nThe Accounting Officer explained that the partial implementation of activities was due to unforeseen events such as; the number of farmers redeeming inputs depends on their ability to co-fund for inputs, transition of the Rural Producer Organisations (RPOs) to Area-based Commodity Cooperative Enterprises (ACCEs) and re-scoping of works to suit the available budget \n1.3 \nPerformance of the budget for the year \n1.3.1 Performance of Project Receipts \nThe project had an approved budget of UGX.160.696Bn for the financial year 2022/2023 out of which UGX.74.75Bn 2 was available for spending resulting in a shortfall of UGX.85.546Bn representing 47% performance as shown in the table below; \nTable 3 showing performance of project receipts", "metadata": {"headings": [{"headings_0": {"content": "Table 2 showing counterpart funding", "page": 7, "level": 2}}, [{"headings_0": {"content": "Table 2 showing counterpart funding", "page": 7, "level": 2}}], [{"headings_0": {"content": "Table 2 showing counterpart funding", "page": 7, "level": 2}}], [{"headings_0": {"content": "Table 2 showing counterpart funding", "page": 7, "level": 2}}], [{"headings_0": {"content": "1.2.2 Cumulative achievement of project activities", "page": 7, "level": 2}}], [{"headings_0": {"content": "1.2.2 Cumulative achievement of project activities", "page": 7, "level": 2}}], [{"headings_0": {"content": "1.2.2 Cumulative achievement of project activities", "page": 7, "level": 2}}], [{"headings_0": {"content": "1.2.2 Cumulative achievement of project activities", "page": 7, "level": 2}}], [{"headings_0": {"content": "1.2.2 Cumulative achievement of project activities", "page": 7, "level": 2}}], [{"headings_0": {"content": "1.2.2 Cumulative achievement of project activities", "page": 7, "level": 2}}], [{"headings_0": {"content": "Performance of the budget for the year", "page": 8, "level": 2}}], [{"headings_0": {"content": "1.3.1 Performance of Project Receipts", "page": 8, "level": 2}}], [{"headings_0": {"content": "1.3.1 Performance of Project Receipts", "page": 8, "level": 2}}], [{"headings_0": {"content": "Table 3 showing performance of project receipts", "page": 8, "level": 2}}]], "page": 7, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**GOU**", "0.70", "1.0", "(0.3)", "142%"], ["**Donor Funds**", "159.996", "73.750", "86.246", "46.09%"], ["**Total**", "**160.696**", "**74.75**", "**85.946**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 3 showing performance of project receipts", "page": 8, "level": 2}}], "page": 8, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "columns": ["Source", "Approved budget (UGX) Bn", "Receipts (UGX) Bn", "Variance (UGX) Bn", "%age performance"], "type": "table"}}, {"content": "The shortfall was occasioned by the budget cuts and failure to secure supplementary funding despite the outstanding project bills and funds availability on the Project Account in Bank of Uganda. \nDue to the shortfalls in project receipts, a number of project activities were not implemented during the year as detailed in Appendix II. \nThe Accounting Officer explained that the MOFPED did not honour the requests by the project for additional funding which resulted in under performance of the project receipts. \nRecommendation \nI advised the Accounting Officer to develop a strategy of ensuring that all the unimplemented activities are fully implemented. Going forward, the Accounting Officer is advised to always engage MOFPED to have project funds \nreleased as appropriated. \n1.3.2 Absorption of funds", "metadata": {"headings": [{"headings_0": {"content": "Table 3 showing performance of project receipts", "page": 8, "level": 2}}, [{"headings_0": {"content": "Table 3 showing performance of project receipts", "page": 8, "level": 2}}], [{"headings_0": {"content": "Table 3 showing performance of project receipts", "page": 8, "level": 2}}], [{"headings_0": {"content": "Table 3 showing performance of project receipts", "page": 8, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting Officer to develop a strategy of ensuring that all the unimplemented activities are fully implemented. Going forward, the Accounting Officer is advised to always engage MOFPED to have project funds", "page": 8, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting Officer to develop a strategy of ensuring that all the unimplemented activities are fully implemented. Going forward, the Accounting Officer is advised to always engage MOFPED to have project funds", "page": 8, "level": 2}}], [{"headings_0": {"content": "1.3.2 Absorption of funds", "page": 8, "level": 2}}]], "page": 8, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**1**", "Support for Intensification of On-Farm Production", "E-voucher management agency costs paid to UBA", "1.963", "all UBA has not completed  it\u2019s agreed  on deliverables as per amended  contract and as such cannot be paid the outstanding management agency cost.", "then, The Accounting Officer explained that UBA handed over the system to MAAIF in April 2022, however it had uncompleted  deliverables such as system verifications and end of contract closure reports. Since the closure report was submitted to the Ministry and comments were made and sent to UBA for their attention before payment can be considered."], ["**2**", "Support for Intensification of On-Farm Production", "E-voucher management agency costs paid to M- cash", "1.00", "M-CASH had not completed  its deliverables as at 30 th June 2023 and as such cannot be paid the  outstanding management agency cost.", "The Accounting Officer explained that M-cash still had ongoing processes like input redemption for season 2023A, but since then, the end of contract report has been submitted and is under review  payments following after it has been cleared. with on the trained The MAAIF ICT team has been  the operations and management of  with appropriate  guidelines developed on the usage and administration of the system. system"], ["", "**Total**", "", "**2.963**", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "1.3.2 Absorption of funds", "page": 8, "level": 2}}], "page": 9, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5"], "type": "table"}}, {"content": "As a result of failure to absorb funds:", "metadata": {"headings": [{"headings_0": {"content": "1.3.2 Absorption of funds", "page": 8, "level": 2}}], "page": 9, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- ACDP may face litigation cases from the beneficiaries of E-voucher due to the delayed settlement of their overdue refunds from UBA.\n- ACDP may not be able to authoritatively determine beneficiaries enrolled through M-Cash system and amounts disbursed.", "metadata": {"headings": [{"headings_0": {"content": "1.3.2 Absorption of funds", "page": 8, "level": 2}}], "page": 9, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "list"}}, {"content": "Recommendation \nTable 5 showing extent of service delivery from implemented activities", "metadata": {"headings": [{"headings_0": {"content": "1.3.2 Absorption of funds", "page": 8, "level": 2}}, [{"headings_0": {"content": "Table 5 showing extent of service delivery from implemented activities", "page": 10, "level": 2}}]], "page": 9, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**1**", "Constructi on of storage facilities completed for 182 farmers and Installation of value addition equipment", "7,115,436,423", "I reviewed the project performanc e reports for the year under review and noted that; \uf0b7 50 of 182 projects were behind schedule/ delayed  \uf0b7 50 of 182 \uf0b7 Beneficiar value addition equipment was non- operationa l. y  members were not enrolled  on  voucher system in some cases e-", "\uf0b7 Idle equipment at sites  not being utilized by beneficiaries denies beneficiaries services the \uf0b7 Non- functional facilities without  power which implies that the facilities are  not functioning as expected  \uf0b7 Incomplete structures  that  behind construction schedule which  result  delayed service delivery and abandonment in case of project  closure will in are", "The Accounting Officer explained that;  \uf0b7 The major reason for the non-functionally  of equipment is lack of power. MAAIF has engaged Ministry of Energy and Mineral Development (MOEMD) to connect the facilities. The Ministry will support connection for 33 facilities while 95 facilities will be supported by MOEMD.  \uf0b7 Incomplete structures - MAAIF engaged with the management  these facilities and commitments to expedite completion were signed. of \uf0b7 Some of the members of the matching grant beneficiaries did not enrol on the e- voucher due the co- funding requirement. Since then, mobilization and sensitization were intensified and approximately 39% beneficiaries enrolled. to"], ["**2**", "Support rehabilitati ve works on farm access roads and choke points at community level for market access and value addition.", "15,526,014,343", "that \uf0b7 Some 12 contractor s  have completed the works have not been paid. the outstandin g  contracts \uf0b7 All \uf0b7 Majority of the roads are significantl y behind schedule (below 70%)", "\uf0b7 Slow progress of works and delays  on most of the road chokes has resulted in delayed  service  delivery which hinders farmers  access  markets to \uf0b7 There is a risk of  project closure before settlement of outstanding works leading to domestic", "The Accounting explained that;  \uf0b7 The payments Officer to road chokes were slowed by the non-release of the funds in the FY2022/2023 and a requisition for supplementary budget was submitted to MoFPED which was not provided. However, funds were front loaded at the beginning  the FY2023/2024.Payments for completed works is on- going. of \uf0b7 The overall physical progress for all the road chokes is at 75%.  \uf0b7 The 35  extended contracts were to 31 st"]], "metadata": {"headings": [{"headings_0": {"content": "Table 5 showing extent of service delivery from implemented activities", "page": 10, "level": 2}}], "page": 10, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "columns": ["No", "Activity details", "Total expenditure (UGX)", "Summary of findings", "Conclusion regarding service delivery-", "Management Response"], "type": "table"}}, {"content": [["", "(35) for rehabilitati on of the road chokes  had expired as per their completio n dates", "arrears incurrence by MAAIF", "December,2023", null, null], ["**3**", "Provided  e- Vouchers subsidies  to 77,513 farmers in the  12 project clusters between July 2022 and June 2023.", "22,239,550,046", "I reviewed the provision of subsidies to the 77,513 farmers  and noted the following  \uf0b7 There was Poor Transition of  Farmers from Cycle 1  and Cycle 2  \uf0b7 Delayed delivery of inputs to farmers  \uf0b7 Poor quality inputs are sometime  s  delivered to farmers", "\uf0b7 Low number farmer low of beneficiaries implies performance in delivering service  to farmers.  \uf0b7 Poor transition of farmers from cycles implies partial benefit of planned grants  to farmers and abandonment of utilisation of  the programme which affects achievement of  objectives project the \uf0b7 Farmers planting outside planting seasons leads to low yield affecting productivity.  \uf0b7 Loss of money  by farmers due to  poor quality inputs", "The Accounting Officer explained that;  \uf0b7 The poor transition to cycle 2 and 3 was because of the farmer\u2019s inability to co-fund for inputs at a higher rate (From 33-50%). However, management continued with sensitization and mindset change  and 26,711 farmers transited to cycle 2 in season 2023A. campaigns inputs \uf0b7 Insitances where poor quality  were recorded, the reported agro- dealers were made to compesate farmers."], ["", "**Total**", "**44,881,000,812**", "", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 5 showing extent of service delivery from implemented activities", "page": 10, "level": 2}}], "page": 11, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "columns": ["No", "Activity details", "Total expenditure (UGX)", "Summary of findings", "Conclusion regarding service delivery-", "Management Response"], "type": "table"}}, {"content": "Failure to put in place adequate sustainability measures creates a risk that all the funds invested by government in the project during its lifetime may go to waste if the project gains cannot be consolidated and maintained after project closure.", "metadata": {"headings": [{"headings_0": {"content": "Table 5 showing extent of service delivery from implemented activities", "page": 10, "level": 2}}], "page": 12, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that the Sustainability of project investments have been an integral part of the project planning and implementation processes and, has been embedded in project implementation and closure. For example, for the road chokes investments, all completed roads have been commisioned and integrated in the districts local governments maintenance plan. Additionally, the matching grants facilities are mainly community investments owned and managed by the organizations with guidelines in place. Under the E-voucher system, farmers have been linked with agro-dealers and the Ministry team trained to manage the system. Other investments such as the Irrigation facilities in the ZARDI\u2019s have been handed over to the research stations. \nI took note of the Accounting Officer\u2019s response, I however observed that Government doesnt provide additional resoiurces within the budgets for the districts, the ZARDIs to undertake maintance of the above project investments. There is therefore a risk that this strategy of depending on other entities to undertake maintance without providing additional resources, may not work. \nRecommendation \nI advised the Accounting Officer to ensure that for future projects, adequate sustainability measures are provided for within the project designs and are clearly documented to avoid exposing project investments to risk of loss upon closure of the projects. \nOther matter \nI consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n2.0 \nPerformance of the E-Voucher Program \n2.1 \nLong Outstanding unutilized funds \nAt the time of Audit, funds to a tune of UGX.4,903,829,009 from 299,603 farmers were still held on the UBA account and had not been transferred to the new service provider or sent back to the farmers\u2019 accounts. \n2.1.2 Un-remitted Agro- input dealers\u2019 balances- UGX.4Bn \nAt the time of audit, funds to a tune of UGX.4,004,890,806 were still held by BOU and not remitted to the Agro-input dealers as shown in the table below; \nTable 6 showing un remitted funds to the agro dealers", "metadata": {"headings": [{"headings_0": {"content": "Table 5 showing extent of service delivery from implemented activities", "page": 10, "level": 2}}, [{"headings_0": {"content": "Table 5 showing extent of service delivery from implemented activities", "page": 10, "level": 2}}], [{"headings_0": {"content": "Table 5 showing extent of service delivery from implemented activities", "page": 10, "level": 2}}], [{"headings_0": {"content": "Table 5 showing extent of service delivery from implemented activities", "page": 10, "level": 2}}], [{"headings_0": {"content": "Table 5 showing extent of service delivery from implemented activities", "page": 10, "level": 2}}], [{"headings_0": {"content": "Table 5 showing extent of service delivery from implemented activities", "page": 10, "level": 2}}], [{"headings_0": {"content": "Table 5 showing extent of service delivery from implemented activities", "page": 10, "level": 2}}], [{"headings_0": {"content": "Performance of the E-Voucher Program", "page": 12, "level": 2}}], [{"headings_0": {"content": "Performance of the E-Voucher Program", "page": 12, "level": 2}}], [{"headings_0": {"content": "Long Outstanding unutilized funds", "page": 12, "level": 2}}], [{"headings_0": {"content": "Long Outstanding unutilized funds", "page": 12, "level": 2}}], [{"headings_0": {"content": "2.1.2 Un-remitted Agro- input dealers\u2019 balances- UGX.4Bn", "page": 13, "level": 2}}], [{"headings_0": {"content": "2.1.2 Un-remitted Agro- input dealers\u2019 balances- UGX.4Bn", "page": 13, "level": 2}}], [{"headings_0": {"content": "Table 6 showing un remitted funds to the agro dealers", "page": 13, "level": 2}}]], "page": 12, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1.", "NASECO (1996) LTD", "167,959,700", "Manual supplies\u2019"], ["2.", "Export Trading Group", "15,938,094", "Manual supplies"], ["3.", "Falora Supplies Limited", "850,886,600", "Manual supplies"], ["4.", "Riseshine Investment (U) Ltd", "652,264,425", "Manual supplies"], ["5.", "Ariko Capital Purchase Ltd", "242,000,000", "Manual supplies"], ["6.", "Great lakes Petroleum Ltd", "78,188,000", "Manual supplies"], ["7.", "Green Firm Africa Ltd", "1,102,716,150", "Manual supplies"], ["8.", "Ajiar Investment Limited", "438,662,000", "Manual supplies"], ["9.", "Keirere Green Africa Agency Limited", "78,745,937", "Manual supplies"], ["10.", "Agri Firm Africa Ltd", "341,638,000", "Manual supplies"], ["11.", "Tweca Uganda Limited", "35,891,900", "Manual supplies"], ["", "**Total**", "**4,004,890,806**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 6 showing un remitted funds to the agro dealers", "page": 13, "level": 2}}], "page": 13, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "columns": ["S/N", "Agro dealer", "Amount (UGX)", "Category"], "type": "table"}}, {"content": "This implies that funds meant for provision of inputs to farmers are held by the former service provider which negatively affects service delivery and achievement of project objectives. Further, failure to timely remit funds to the farmers and dealers may expose the Ministry to litigation costs. \nThe Accounting Officer explained that UBA is in the process of refunding the farmers money directly to their accounts and UGX.4,864,305,231 is to be refunded to farmers registered by November, 2023. Out of the UGX.4,004,890,806 which was held in BOU, UGX.3,331,162,032 has been paid with the balance to be refunded once verifications of the beneficiary agro dealers which is expected to be completed by December,2023 \nRecommendation \nThese facilities were to be provided at a total cost of USD.57M within a period of six (6) years. However, the following was noted:", "metadata": {"headings": [{"headings_0": {"content": "Table 6 showing un remitted funds to the agro dealers", "page": 13, "level": 2}}, [{"headings_0": {"content": "Table 6 showing un remitted funds to the agro dealers", "page": 13, "level": 2}}], [{"headings_0": {"content": "Table 6 showing un remitted funds to the agro dealers", "page": 13, "level": 2}}], [{"headings_0": {"content": "Table 6 showing un remitted funds to the agro dealers", "page": 13, "level": 2}}]], "page": 13, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- With the project closure slated for 30 th September 2023, only 208 ACCEs and 150 RPOs have been supported a performance of 69% and 5% of the target respectively.", "metadata": {"headings": [{"headings_0": {"content": "Table 6 showing un remitted funds to the agro dealers", "page": 13, "level": 2}}], "page": 14, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "list"}}, {"content": "- Over the last three years, audit inspections have been undertaken in over thirty (30) farmer organizations\u2019. Field inspections conducted revealed that although some of the planned targets were achieved in time, other targets were yet to be fully achieved with some lagging significantly behind schedule.", "metadata": {"headings": [{"headings_0": {"content": "Table 6 showing un remitted funds to the agro dealers", "page": 13, "level": 2}}], "page": 14, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "list"}}, {"content": "- Review of documentation revealed that out of 358 supported farmer groups with matching grants, 100 matching grant facilities were non-operational mainly due to power failures while 33 facilities were not completed with some facilities lacking the roof, latrines, painting and floor screed. Table below refers.", "metadata": {"headings": [{"headings_0": {"content": "Table 6 showing un remitted funds to the agro dealers", "page": 13, "level": 2}}], "page": 14, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "list"}}, {"content": "Table 7 showing status of the matching grant facilities", "metadata": {"headings": [{"headings_0": {"content": "Table 7 showing status of the matching grant facilities", "page": 14, "level": 2}}], "page": 14, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["1", "Facilities completed and functional", "225", "63%"], ["2", "Facilities completed functional and not", "100", "28%"], ["3", "Facilities abandoned not completed/", "33", "9%"], ["", "**Total**", "**358**", "**100%**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 7 showing status of the matching grant facilities", "page": 14, "level": 2}}], "page": 14, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "columns": ["S/N", "Description", "Number", "Percentage of performance"], "type": "table"}}, {"content": "The failure to ensure that these value addition facilities are completed and functional as envisaged affects the provision of additional capacity to the farmers, and adoption of use of better post-harvest handling technologies and practices. \nThe Accounting Officer explained that the major reason for the un functioning facilities is lack of power and water. However, MAAIF has engaged Ministry of Energy and Mineral Development (MEMD) to connect the facilities. MAAIF will support connection for 33 facilities while 95 facilities will be supported by MEMD. \nRecommendation \noperation of the project by the end of the project life. However, the following was noted; \nAs at 30 th June 2023, only 133 road choke points equivalent to 1,031.5Km (37%) had been worked on or had on going work as summarised in table below and details in Appendix IV. \nTable 8 showing the summary of the status of rehabilitation of road chokes", "metadata": {"headings": [{"headings_0": {"content": "Table 7 showing status of the matching grant facilities", "page": 14, "level": 2}}, [{"headings_0": {"content": "Table 7 showing status of the matching grant facilities", "page": 14, "level": 2}}], [{"headings_0": {"content": "Table 7 showing status of the matching grant facilities", "page": 14, "level": 2}}], [{"headings_0": {"content": "Table 7 showing status of the matching grant facilities", "page": 14, "level": 2}}], [{"headings_0": {"content": "Table 7 showing status of the matching grant facilities", "page": 14, "level": 2}}], [{"headings_0": {"content": "Table 8 showing the summary of the status of rehabilitation of road chokes", "page": 15, "level": 2}}]], "page": 14, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "Roads/bottle  necks completed", "95-100%", "671.7", "83"], ["2", "Roads/bottle necks partially completed", "50-94%", "217.6", "35"], ["3", "Roads/bottle abandoned necks", "0-49%", "142.2", "15"], ["", "**Total**", "", "**1031.5**", "**133**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 8 showing the summary of the status of rehabilitation of road chokes", "page": 15, "level": 2}}], "page": 15, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "columns": ["S/N", "Description", "Range of completion", "Number of Kms", "Number of roads"], "type": "table"}}, {"content": "- It was also noted that all the contracts for rehabilitation of the road chokes had expired at the time of audit.\n- Out of the 47 contractors, 25 contractors were behind schedule (0%-90%) completion level).\n- It was observed that 12 contractors had completed their works (100%) however, they still had unpaid balances to a tune of UGX.4.7Bn. Tables below illustrate.", "metadata": {"headings": [{"headings_0": {"content": "Table 8 showing the summary of the status of rehabilitation of road chokes", "page": 15, "level": 2}}], "page": 15, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "list"}}, {"content": "Table 9 showing contractors that have completed but with unpaid balances", "metadata": {"headings": [{"headings_0": {"content": "Table 9 showing contractors that have completed but with unpaid balances", "page": 15, "level": 2}}], "page": 15, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["1", "Wilen Construction (U) Ltd", "2,170,640,717", "1,927,076,204", "243,564,513", "100%"], ["2", "Rukooge Enterprises Ltd", "1,656,798,120", "1,286,362,566", "370,435,554", "100%"], ["3", "Niem Establishments Ltd", "1,014,440,650", "876,762,727", "137,677,923", "100%"], ["4", "SEK. B. Services Ltd", "915,687,625", "869,900,214", "45,787,411", "100%"], ["5", "Networld (U) Ltd", "599,998,665", "569,968,364", "30,030,301", "100%"], ["6", "Heaat General Engineers & Contractors", "1,593,922,035", "932,712,176", "661,209,859", "100%"], ["7", "WAO (U) Ltd", "1,650,954,813", "0", "1,650,954,813", "100%"], ["8", "M/S B.P ENTERPRISES AND CONSTRUCTION CO. LTD", "1,338,505,625", "261,629,525", "1,076,876,100", "100%"], ["9", "M/S UPLAND ENTERPRISES AND CONSTRUCTION CO. LTD", "2,343,051,493", "2,031,414,501", "311,636,992", "100%"], ["10", "Greystone Investments (U) Limited", "599,999,000", "547,598,549", "52,400,451", "100%"], ["11", "Tamsack Development Link (U) Limited", "2,301,237,615", "2,243,968,741", "57,268,874", "100%"], ["12", "Kenfield Services Ltd", "965,433,350", "891,974,459", "73,458,891", "100%"], ["", "**Total**", "**17,150,669,708**", "**12,439,368,026**", "**4,711,301,682**", "100%"]], "metadata": {"headings": [{"headings_0": {"content": "Table 9 showing contractors that have completed but with unpaid balances", "page": 15, "level": 2}}], "page": 15, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "columns": ["S/N", "Name of contractor", "Contract amount (UGX)", "Payments (UGX)", "Balances (UGX)", "Progress"], "type": "table"}}, {"content": "Table 10 showing contractors behind schedule", "metadata": {"headings": [{"headings_0": {"content": "Table 10 showing contractors behind schedule", "page": 16, "level": 2}}], "page": 16, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["1", "Afro General Builders & Carpentry (U) Ltd", "2,917,400,662", "31/12/2021", "2,590,300,983", "90%"], ["2", "Shataman Contractors (U) Ltd", "1,004,555,638", "", "-", "70%"], ["3", "Saed Technical Services Ltd", "468,768,300", "09/08/2023", "-", "50%"], ["4", "Niem Establishments Ltd", "1,725,502,460", "14/06/2024", "517,650,737", "90%"], ["5", "Sango Bay Engineering (U) Ltd", "1,170,439,040", "24/05/2023", "315,131,712", "60%"], ["6", "Riseshine Investment (U) Ltd", "1,153,472,723", "16/07/2023", "408,329,344", "80%"], ["7", "BRESUN ENTERPRISES U Ltd", "967,600,000", "15/01/2023", "-", "40%"], ["8", "Danrich & Wills Construction Ltd", "800,000,000", "05/02/2023", "-", "89%"], ["9", "Hands Uganda Limited", "1,931,496,700", "", "-", "45%"], ["10", "Dynasty Contactors (U) Ltd", "958,637,186", "29/05/2023", "339,357,564", "55%"], ["11", "Destiny Civil Engineering Co. Ltd", "959,285,345", "08/06/2023", "-", "78%"], ["12", "Crescent General Company Ltd", "829,528,768", "25/07/2023", "293,653,183", "80%"], ["13", "Bap Engineering Co. Ltd", "5,138,932,400", "30/09/2023", "1,541,679,720", "55%"], ["14", "M/S LINA CONSTRUCTION LTD", "999,897,624", "03/01/2023", "299,969,287", "68%"], ["15", "INVESTMENTS LTD M/S LISMA", "1,043,225,874", "09/03/2023", "-", "32%"], ["16", "ENTERPRISES LTD M/S WILENG", "1,159,783,968", "28/05/2023", "178,452,000", "60%"], ["17", "M/s Net world Uganda Limited", "1,884,680,210", "29/08/2022", "-", "75%"], ["18", "AZU Properties Limited", "1,500,000,000", "16/08/2022", "-", "70%"], ["19", "Net worth Consults Ltd", "731,771,780", "22/03/2023", "154,470,000", "80%"], ["20", "MOHA Construction Limited", "911,861,777", "04/04/2023", "273,558,533", "60%"], ["21", "M/S WML Consult and Engineering Limited", "833,258,869", "28/02/2023", "-", "25%"], ["22", "M/s Nabet Construction Ltd", "1,008,955,515", "23/02/2022", "-", "37%"], ["23", "M/S Marvel Contractors and Road Maintenance Ltd", "1,076,600,275", "17/05/2023", "-", "15%"], ["24", "M/S Grand Engineering Ltd", "2,411,743,688", "18/06/2023", "853,757,265", "7%"], ["25", "M/S Doramine Enterprises Ltd", "1,744,758,079", "15/07/2023", "617,644,360", "24%"], ["", "**Total**", "**35,827,910,031**", "", "**1,471,401,625**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 10 showing contractors behind schedule", "page": 16, "level": 2}}], "page": 16, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "columns": ["S/N", "Name of contractor", "Contract amount (UGX)", "Date completion of", "Amount spent (UGX)", "% of completion"], "type": "table"}}, {"content": "The failure to complete these road chokes hinders the smooth inflow and outflow of commodities from farms and rural communities which was one of the major objectives of the project. Furthermore, failure to pay the contractors that have completed their works can lead to litigations and avoidable interest payments. \nThe Accounting Officer explained that engagements with MOFPED have been done, resources have been availed and all payments for suppliers for completed works are being processed. The delayed progress was due to delayed payments as a result of inadequate funds in the project budget allocation within the IFMS by MoFPED. The six (6) months extension was specifically sought to enable the project complete all ongoing works. \nRecommendation \nI advised the Accounting Officer to enhance contract supervision and ensure that all pending works are completed without further delay. In addition, payments should be made for all completed works whose value has been certified. \n2.4 \nSupply of 2,000 tablet computers for ACDP \nACDP undertook a procurement vide procurement reference number MAAIF- ACDP/SUPLS/2021-2022/00213 for the supply of 2,000 tablet computers which was awarded to M/s Tel Care Limited at UGX.1,796,000,000. \nI reviewed the procurement file and observed that the justification given for the procurement was that there was a planned project roll out of the National Agricultural Statistical System (NFASS) to 52 districts between August and September 2022. \nThe roll out had two main activities i.e. (i) training of extension officers and Parish Chiefs on the data collection tools and use of the mobile gadgets (tablets) and (ii) actual data collection using the tablets. The collected and analysed data was to help Monitoring and Evaluation to measure the impact of the project in the districts in the remaining one year to project closure. \nThe following were observed:", "metadata": {"headings": [{"headings_0": {"content": "Table 10 showing contractors behind schedule", "page": 16, "level": 2}}, [{"headings_0": {"content": "Table 10 showing contractors behind schedule", "page": 16, "level": 2}}], [{"headings_0": {"content": "Table 10 showing contractors behind schedule", "page": 16, "level": 2}}], [{"headings_0": {"content": "Table 10 showing contractors behind schedule", "page": 16, "level": 2}}], [{"headings_0": {"content": "Table 10 showing contractors behind schedule", "page": 16, "level": 2}}], [{"headings_0": {"content": "Supply of 2,000 tablet computers for ACDP", "page": 17, "level": 2}}], [{"headings_0": {"content": "Supply of 2,000 tablet computers for ACDP", "page": 17, "level": 2}}], [{"headings_0": {"content": "Supply of 2,000 tablet computers for ACDP", "page": 17, "level": 2}}], [{"headings_0": {"content": "Supply of 2,000 tablet computers for ACDP", "page": 17, "level": 2}}], [{"headings_0": {"content": "Supply of 2,000 tablet computers for ACDP", "page": 17, "level": 2}}]], "page": 17, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- The contract was signed on 1 st March 2023 and tablets delivered on 20 th April, 2023 which was almost eight months beyond planned activity implementation timeline (August 2022) four months to project closure.", "metadata": {"headings": [{"headings_0": {"content": "Supply of 2,000 tablet computers for ACDP", "page": 17, "level": 2}}], "page": 17, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "list"}}, {"content": "- Although all the 2,000 tablets were delivered and issued to the user department, only 100 were actually issued out for utilization and the balance of 1,900 tablets were intact as at 19 th October, 2023 at the Ministry a month after project closure.", "metadata": {"headings": [{"headings_0": {"content": "Supply of 2,000 tablet computers for ACDP", "page": 17, "level": 2}}], "page": 17, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "list"}}, {"content": [["**Pictorial evidence**", null], ["", ""], ["All 190 Boxes containing 1900 tablets", null]], "metadata": {"headings": [{"headings_0": {"content": "Supply of 2,000 tablet computers for ACDP", "page": 17, "level": 2}}], "page": 18, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "columns": ["column_0", "column_1"], "type": "table"}}, {"content": "The need for these tablets was therefore overtaken by events due to delays in delivery and the project could not have achieved value for money spent on this activity. \nThe Accounting Officer explained that the overall objective is strengthening the capacity of the statistics division to collect routine administrative agricultural data. This includes equipping district local governments with tablets to facilitate real time administrative data collection through the National Food and Agricultural Statistical System. Since Agricultural Data is required routinely, the computer tablets will be used to collect Agricultural data for decision making by the Ministry. \nRecommendation \nI advised the Accounting Officer to expedite the training of extension workers and distribution of these tablets are put to use without any further delays. \n3.0 \nSummary of findings from Engineering audits \nDuring the year, I undertook an engineering audit on a sample of 14 projects across 17 Local Governments worth UGX. 23,072,512,901. Below is a summary of my findings details of which are contained in a separate engineering report.", "metadata": {"headings": [{"headings_0": {"content": "Supply of 2,000 tablet computers for ACDP", "page": 17, "level": 2}}, [{"headings_0": {"content": "Supply of 2,000 tablet computers for ACDP", "page": 17, "level": 2}}], [{"headings_0": {"content": "Supply of 2,000 tablet computers for ACDP", "page": 17, "level": 2}}], [{"headings_0": {"content": "Supply of 2,000 tablet computers for ACDP", "page": 17, "level": 2}}], [{"headings_0": {"content": "Supply of 2,000 tablet computers for ACDP", "page": 17, "level": 2}}], [{"headings_0": {"content": "Summary of findings from Engineering audits", "page": 18, "level": 2}}], [{"headings_0": {"content": "Summary of findings from Engineering audits", "page": 18, "level": 2}}]], "page": 18, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- I noted that no detailed designs were undertaken for 13 of the 14 projects. In addition, I was not availed geotechnical investigation reports for the bridge and box culverts constructed in Ntungamo, Kumi, Bukwo and Kabarole Districts. Failure to conduct detailed designs can lead to the implementation of activities that do not address the initial road conditions while failure to undertake geotechnical investigations can lead to the adoption of foundations that are not suitable for the existing ground conditions\n- I established that performance guarantees for 13 out of 14 works projects expired prior to completion of the works. I further noted that the advance payment guarantees for five (05) projects expired prior to recovery of advance worth UGX. 2,716,467,669. Failure to maintain a valid performance and advance payment guarantee constitutes a fundamental breach of contract and exposes the client to the risk of financial loss in the event the contractors fail to perform\n- I noted delays ranging from 95 to 628 days in effecting payment of some of the IPCs to contractors on seven (07) of the projects. In the event that the contractors claim interest this shall constitute a financial loss of UGX.1,488,476,319.\n- I observed that contractors had stopped works on the six (6) sites of Bukwo, Kabale, Ntungamo, Kapchorwa, Isingiro and Kabarole before completion, while the contractor for Kumi had earlier stopped works for two months. Stoppage of works delays the completion of the intended works.", "metadata": {"headings": [{"headings_0": {"content": "Summary of findings from Engineering audits", "page": 18, "level": 2}}], "page": 18, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "list"}}, {"content": "- I noted cumulative irregular/questionable payments amounting to UGX.582,143,144 on 12 of the 14 contracts. These payments lacked supporting documents and in some cases wrong rates were used for the payments. Irregular/unjustified payments expose the client to the risk of financial loss\n- I noted that concrete members on five (5) projects did not meet did not meet the expected minimum compressive strength, while the gravel used on eight (8) projects did not meet the specifications for parameters tested. Failure to meet the required concrete strength can compromise the functionality and durability of the concrete elements\n- I undertook an analysis of the drawings availed to me and also physically measured some of the executed work items to establish the consistency with which the supervision team accurately measured the quantities during certification. I noted inconsistencies in 10 of the 11 contracts resulting in cumulative over certifications/overpayments equivalent to UGX. 827,157,114. These overpayments/over certifications if not recovered shall result into a financial loss to the project", "metadata": {"headings": [{"headings_0": {"content": "Summary of findings from Engineering audits", "page": 18, "level": 2}}], "page": 19, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "list"}}, {"content": "I advised the Accounting Officer to ensure that detailed designs are prepared for all future projects. I further advised the Accounting Officer to expedite all pending work, ensure valid performance and advance guarantees are maintained, address the noted quality deficiencies and investigate the over and irregular payments for necessary actions/recoveries. \nManagement Responsibility for the Financial Statements \nThe Project Management is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act 2015, and the Project Funding Guidelines, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatements, whether due to fraud or error. \nIn preparing the financial statements, Management is responsible for assessing the project\u2019s ability to continue delivering its mandate, disclosing, as applicable, matters related to affecting the delivery of the mandate of the Agriculture Cluster Development Project IDA Credit 56110-UG, and using the Project Funding Guidelines, unless management has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "Summary of findings from Engineering audits", "page": 18, "level": 2}}, [{"headings_0": {"content": "Management Responsibility for the Financial Statements", "page": 19, "level": 2}}], [{"headings_0": {"content": "Management Responsibility for the Financial Statements", "page": 19, "level": 2}}], [{"headings_0": {"content": "Management Responsibility for the Financial Statements", "page": 19, "level": 2}}]], "page": 19, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- 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 our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibility for the Financial Statements", "page": 19, "level": 2}}], "page": 20, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "list"}}, {"content": "- 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 project\u2019s internal control.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibility for the Financial Statements", "page": 19, "level": 2}}], "page": 20, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "list"}}, {"content": "- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by Management.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibility for the Financial Statements", "page": 19, "level": 2}}], "page": 20, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "list"}}, {"content": "- Conclude on the appropriateness of management\u2019s 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 project\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions may cause the Project to fail to deliver its mandate.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibility for the Financial Statements", "page": 19, "level": 2}}], "page": 20, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "list"}}, {"content": "- 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.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibility for the Financial Statements", "page": 19, "level": 2}}], "page": 20, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "list"}}, {"content": "I communicate with Management regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. \nI also provide Management with a statement that I have complied with relevant ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. \nmatters raised in compliance with the 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. \nReport on the Audit of Compliance with Legislation \nIn accordance with Section 19 of the NAA 2008, I have a responsibility to report material findings on the compliance of the ACDP Management with specific matters in key legislations. I performed procedures primarily to identify findings but not to gather evidence to express assurance. \nThe material findings in respect of the compliance criteria for the applicable subject matters are as follows: \n4.0 \nDelays in the procurement process \nStandard bidding documents for procurement of supplies/works provide for timelines within which a PDE would undertake a procurement stating the publishing (advertising) date, bid closing date and planned contract signature date. Bid documents issued by management during the year set timelines from bid publishing to contract signing for the various procurements. \nI noted significant delays in two procurements which is against the principal of undertaking public procurements in a timely manner. The procurements took more than 10 months between the time of procurement initiation and contract signing. The table below refers. \nTable 11showing delays in the procurement process", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibility for the Financial Statements", "page": 19, "level": 2}}, [{"headings_0": {"content": "Management Responsibility for the Financial Statements", "page": 19, "level": 2}}], [{"headings_0": {"content": "Management Responsibility for the Financial Statements", "page": 19, "level": 2}}], [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 21, "level": 2}}], [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 21, "level": 2}}], [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 21, "level": 2}}], [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 21, "level": 2}}], [{"headings_0": {"content": "Delays in the procurement process", "page": 21, "level": 2}}], [{"headings_0": {"content": "Delays in the procurement process", "page": 21, "level": 2}}], [{"headings_0": {"content": "Delays in the procurement process", "page": 21, "level": 2}}], [{"headings_0": {"content": "Table 11showing delays in the procurement process", "page": 21, "level": 2}}]], "page": 20, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["MAAIF- ACDP/SUPLS/2021- 2022/00213- Supply of 2,000 tablet computers for Agricultural Cluster Development Project. (ACDP)  .", "1,796,0 00,000", "19/05/202 2", "26/08/20 22", "13/09/20 22", "01/03/20 23", "10 months ) ( 297", "Delay due to administrative review requests and  Solicitor General approval for  contract signing"], ["Procurement of Rehabilitative works on 24 Kms of Farm Access Roads in Butaleja and Tororo District for Agriculture Cluster Development Project. (ACDP) MAAIF- ACDP/WRKS/2020- 21/00040. Lot 01", "2,279,1 66,106", "04/10/202 1", "09/12/20 21", "28/01/20 22", "01/03/20 23", "1 year and  five months ) ( 510", "Delays due to arithmetic error confirmations with bidder and contracts committee approval process for  contract award."]], "metadata": {"headings": [{"headings_0": {"content": "Table 11showing delays in the procurement process", "page": 21, "level": 2}}], "page": 21, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "columns": ["Procurement reference number/Descripti on", "Contra ct of Amoun t (000\u2019)", "Date of initiation (A)", "Date of bid opening (B)", "Date of evaluati on (C )", "Date of Contrac t signing (D)", "Days taken (days) (D-A)", "Remarks /reasons"], "type": "table"}}, {"content": "Delayed procurement affects service delivery and make projects costlier through inflation, fluctuations in prices and exchange rates.  \nThe Accounting Officer explained that the delays were attributed to the administrative reviews. The Ministry has however, put mechanisms in place to continuously follow up and ensure timelines are adhered to. These include, use of the developed procurement tracker, weekly reports and updates on the procurements and carrying out similar activities concurrently. \nRecommendation \nI advised the Accounting Officer to ensure all inefficiencies in the procurement process are eliminated and the PDU should track adherence to the planned timelines for management action. \nJohn F.S. Muwanga AUDITOR GENERAL Kampala \n22 nd December, 2023 \nREPORT OF THE AUDITOR GENERAL ON THE DESIGNATED ACCOUNTS OPERATIONS OF AGRICULTURE CLUSTER DEVELOPMENT PROJECT (ACDP) IDA \nCREDIT 56110- UG FOR THE YEAR ENDED 30 TH JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOpinion \nI have audited the Designated Account Statements of the Agriculture Cluster Development Project IDA Credit 56110-UG for the year ended 30 th June 2023 which is set out on pages 16 of the financial statements. \nIn my opinion, Project Management complied in all material respects, with IDA rules and procedures and the Designated Account Statements for Agriculture Cluster Development Project IDA Credit 56110-UG present fairly in all material respects, the accounts transactions and the closing balances as at 30 th June 2023. \nManagement Responsibility for the Designated Account Statements \nProject management is responsible for the preparation of the designated account statements and their fair presentation in accordance with the requirements for the Government of Uganda regulations, and loan (IDA) guidelines. Management is also responsible for designing and implementing internal controls relevant to the preparation of the designated account statements that are free from material misrepresentation, whether due to fraud or error and selecting and applying appropriate accounting policies and making accounting estimates that are reasonable in the circumstances. \nAuditor\u2019s Responsibility \nMy responsibility is to express an opinion on the designated account statements based on my audit. I conducted my audit in accordance with the International Standards of Supreme Audit Institutions (ISSAIs) and the IDA guidelines on auditing. Those standards and the financing guidelines require that I plan and perform the audit to obtain reasonable assurance about whether the designated account statements are free from material misstatement. \nAppendices \nAppendix I- Cumulative achievement of project activities", "metadata": {"headings": [{"headings_0": {"content": "Table 11showing delays in the procurement process", "page": 21, "level": 2}}, [{"headings_0": {"content": "Table 11showing delays in the procurement process", "page": 21, "level": 2}}], [{"headings_0": {"content": "Table 11showing delays in the procurement process", "page": 21, "level": 2}}], [{"headings_0": {"content": "Table 11showing delays in the procurement process", "page": 21, "level": 2}}], [{"headings_0": {"content": "Table 11showing delays in the procurement process", "page": 21, "level": 2}}], [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE DESIGNATED ACCOUNTS OPERATIONS OF AGRICULTURE CLUSTER DEVELOPMENT PROJECT (ACDP) IDA", "page": 23, "level": 1}}], [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE DESIGNATED ACCOUNTS OPERATIONS OF AGRICULTURE CLUSTER DEVELOPMENT PROJECT (ACDP) IDA", "page": 23, "level": 1}}], [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 23, "level": 2}}], [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 23, "level": 2}}], [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 23, "level": 2}}], [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 23, "level": 2}}], [{"headings_0": {"content": "Management Responsibility for the Designated Account Statements", "page": 23, "level": 2}}], [{"headings_0": {"content": "Management Responsibility for the Designated Account Statements", "page": 23, "level": 2}}], [{"headings_0": {"content": "Management Responsibility for the Designated Account Statements", "page": 23, "level": 2}}], [{"headings_0": {"content": "Management Responsibility for the Designated Account Statements", "page": 23, "level": 2}}], [{"headings_0": {"content": "Management Responsibility for the Designated Account Statements", "page": 23, "level": 2}}], [{"headings_0": {"content": "Appendix I- Cumulative achievement of project activities", "page": 24, "level": 2}}]], "page": 22, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "Provision of inputs to  project beneficia ries", "The  total number of farmers that redeemed inputs through e-voucher system the", "450,000", "411,872", "38,128", "91.5%", "147.461", "Partially achieved", "This was attributed to the struggles of farmers to raise the 50% contribution of shs.290,000 in order for  fully redeem the agro inputs for the 2nd and 3rd cycles. them to breakdowns of the e-voucher system Frequent", "Low number of farmer beneficiaries denies service delivery  to many eligible farmers", "The number of farmers redeeming inputs  depends on their ability to co-fund  for inputs."], ["2", "Provision of matching Grants to beneficia ry  Farmer organisat ions", "Area-based Commodity Cooperative Enterprises (ACCEs)", "300", "208", "92", "70%", "67.802", "Partially achieved", "This was attributed to  inadequate sensitization  of farmers.", "Inadequate capacity  to transform farm harvests into products of superior value and  quality which affects market competitivenes s of the farmers produce  hence  service delivery. and poor", "at 30 th 2023 farmer As  June,  358 organizations had received the matching grant."], [null, null, "Rural Producer Organization s (RPOs)", "3000", "150", "2850", "5%", null, null, null, null, "Most of RPOs transitioned to ACCEs  that became the main beneficiaries of matching grants. the"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I- Cumulative achievement of project activities", "page": 24, "level": 2}}], "page": 24, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "columns": ["N o", "Activity", "Performanc e indicator", "Cumulative Target by 30 th June 2023", "Cumulative Actual performanc e by 30 th June 2023", "Variance", "%age performance", "Amount spent Bn (UGX)", "Audit comment  Fully achieved/partial ly achieved/  not achieved", "Cause of under performance", "Effect on service delivery", "Management Response"], "type": "table"}}, {"content": "21", "metadata": {"headings": [{"headings_0": {"content": "Appendix I- Cumulative achievement of project activities", "page": 24, "level": 2}}], "page": 24, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["3", "Rehabilit ation of road bottlenec ks  (choke points)", "Kms  of Access roads and choke points rehabilitated", "2799Km", "1031.5Km", "1,767.5Km", "37%", "34.88", "Partially achieved", "This was attributed to prolonged rains in some  districts, change of scope and budget constraints.", "Hindrance of flow  of agricultural inputs  and produce  to farmers and market places and bulking centres respectively leading  to destruction of farm produce", "to the on access in the Whereas Project intended cumulatively eliminate 334 bottlenecks/ch okes representing 2,799Km  rural  roads  different cluster/district s of operation of the project, the available budget could only cover 133 road  links totaling 1031.5km and as such further works rescoping was done to fit in the available budget. Works are ongoing with an overall physical progress  75% of"], ["4", "Strength ening  and coordinat ing Small farmer groups", "Number of Small farmer groups created", "30,000", "28,237", "1,763", "94%", "67.878", "Partially achieved", "Expiry of contract of Uganda Cooperative alliance (UCA) before completion of the targets.", "Hindrance of access  to knowledge on e-voucher system enrolment, redemption of inputs  etc. thus denying i.e.", "At the time of its  contract expiry, UCA had built the capacity  of extension officers who continue mobilizing,"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I- Cumulative achievement of project activities", "page": 24, "level": 2}}], "page": 25, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "columns": ["N o", "Activity", "Performanc e indicator", "Cumulative Target by 30 th June 2023", "Cumulative Actual performanc e by 30 th June 2023", "Variance", "%age performance", "Amount spent Bn (UGX)", "Audit comment  Fully achieved/partial ly achieved/  not achieved", "Cause of under performance", "Effect on service delivery", "Management Response"], "type": "table"}}, {"content": "22", "metadata": {"headings": [{"headings_0": {"content": "Appendix I- Cumulative achievement of project activities", "page": 24, "level": 2}}], "page": 25, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["", "eligible  farmers access to  the intervention.", "training and strengthening of  small farmer groups to meet the target.", null, null, null, null, null, null, null, null, null], ["6", "Small holder Irrigation schemes establish ed selected coffee farmers for", "Number of coffee farmers", "50", "46", "4", "92%", "13.898", "Partially achieved", "Management attributed delays contribution farmers in this to co- for", "This affects the production and productivity levels  Coffee  denying country much-needed forex. for thus the the", "As at 30 th June, 2023, the number of smallholder irrigation schemes stood at 49. The variation  is attributed to the inability of the farmers to co-fund for the schemes."], ["", "", "", "", "", "**Sub Total**", null, "**331.919**", "", "", "", ""], ["5", "Support to ZARDIs with solar powered irrigation schemes", "Number ZARDIs supported of", "7", "7", "0", "100%", "2.012", "Achieved", "N/A", "This  investment will assist researchers to develop highly productive varieties  will  farmer production that enhance", "Appreciated."], ["", "", "", "", "", "**Sub Total**", null, "2.012", "", "", "", ""], ["", "**Total**", "", "", "", "**Grand Total**", null, "**333.931**", "", "", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I- Cumulative achievement of project activities", "page": 24, "level": 2}}], "page": 26, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "columns": ["N o", "Activity", "Performanc e indicator", "Cumulative Target by 30 th June 2023", "Cumulative Actual performanc e by 30 th June 2023", "Variance", "%age performance", "Amount spent Bn (UGX)", "Audit comment  Fully achieved/partial ly achieved/  not achieved", "Cause of under performance", "Effect on service delivery", "Management Response"], "type": "table"}}, {"content": "23 \nAppendix II showing activities not implemented during the year", "metadata": {"headings": [{"headings_0": {"content": "Appendix I- Cumulative achievement of project activities", "page": 24, "level": 2}}, [{"headings_0": {"content": "Appendix II showing activities not implemented during the year", "page": 27, "level": 2}}]], "page": 26, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**1**", "Value Addition and Market Access.", "Payment of invoices in respect of certified works on road chokes", "37.056", "Failure to pay certificates timely slows works on road chokes and hinders the facilitation of famers within the project production areas with adequate and reliable access to markets."], ["**2**", "Support for Intensification of On-Farm Production", "Provided e-Vouchers subsidies to farmers in the 12 project clusters.", "9.141", "Failure to provide timely provision of subsidies to farmers affects production and productivity of farmers."], ["**3**", "Value Addition and Market Access.", "Disbursement of grants to successful grantees for the period", "6.299", "Failure to ensure that value addition facilities are completed and functional hinders adoption of use of better post-harvest handling technologies and practices."]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II showing activities not implemented during the year", "page": 27, "level": 2}}], "page": 27, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "columns": ["Sn", "Project Component", "Activity", "Amount (UGX) Bn", "Audit Comment"], "type": "table"}}, {"content": [["**1**", "Value Addition and Market Access.", "Payment of invoices in respect of certified works on road chokes", "37.056", "Failure to pay certificates timely slows works on road chokes and hinders the facilitation of famers within the project production areas with adequate and reliable access to markets."], ["**2**", "Support for Intensification of On-Farm Production", "Provided e-Vouchers subsidies to farmers in the 12 project clusters.", "9.141", "Failure to provide timely provision of subsidies to farmers affects production and productivity of farmers."], ["**3**", "Value Addition and Market Access.", "Disbursement of grants to successful grantees for the period", "6.299", "Failure to ensure that value addition facilities are completed and functional hinders adoption of use of better post-harvest handling technologies and practices."], ["**4**", "Support for Intensification of On-Farm Production", "57 Districts facilitated with conditional grant to implement and supervise project activities by DLGs", "2.434", "Inadequate Districts supervision due to lack of funds exposes implemented projects to risks of poor quality works, abandonment by contractors and non-implementation of key activities i.e. farmer sensitizations"], ["**5**", "Value Addition and Market Access.", "Facilitation of District Works Department to supervise the execution of the rehabilitative works on the roads", "2.262", "Inadequate Districts supervision due to  funds exposes implemented projects to risks of poor-quality works and abandonment by contractors lack of"], ["**6**", "Policy, Regulatory Institutional Support and", "Renovated the National seed Laboratory at Kawanda", "1.900", "This lab is used to undertake quality tests on the seed varieties produced which activity was affected"], ["**7**", "Policy, Regulatory Institutional Support and", "Assessment of the condition and performance of tractors that have been distributed to farmer groups through government interventions", "0.384", "Failure to undertake performance assessments implies that implies that management decisions cannot be undertaken based on accurate information."], ["**8**", "Policy, Regulatory Institutional Support and", "Payment for satisfactory contract deliverables (retention fund) of the solar powered irrigation systems (SPIS) installed at 7No. ZARDIs", "0.345", "These irrigation systems are to assist the researchers to develop highly productive varieties that will enhance production. This activity was affected"], ["**9**", "Policy, Regulatory Institutional Support and", "Collection of routine data to generate information on utilization, adoption and access to agricultural mechanization for the Mechanization database to support planning of mechanization interventions", "0.245", "Data collected would be used to generate information on utilization, adoption and access to agricultural mechanization"], ["**10**", "Support for Intensification of On-Farm Production", "Payment of contract costs to Uganda Cooperative Alliance for formation and strengthening of farmer groups", "0.220", "UCA is responsible for formation and strengthening of farmer groups. Failure to undertake this activity implies that farmers cannot be easily mobilized to participate in project activities."], ["**11**", "Policy, Regulatory Institutional Support and", "Inspection and Registration of Nurseries of 500 vegetative propagated planting materials.", "0.126", "These planting materials are to improve plant genetics and overall production. This activity was not undertaken"], ["**12**", "Policy, Regulatory Institutional Support and", "Audit of seed processing/conditioning 35 facilities for compliance to standards", "0.105", "This is to help improve plant genetics and overall production."]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II showing activities not implemented during the year", "page": 27, "level": 2}}], "page": 27, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "columns": ["Sn", "Project Component", "Activity", "Amount (UGX) Bn", "Audit Comment"], "type": "table"}}, {"content": "24", "metadata": {"headings": [{"headings_0": {"content": "Appendix II showing activities not implemented during the year", "page": 27, "level": 2}}], "page": 27, "document_name": "Agriculture Cluster Development Project IDA Credit 56110-UG Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["Table of Contents - ii", "List of Acronyms - iii", "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF AGRICULTURE", "CLUSTER DEVELOPMENT PROJECT (ACDP) IDA CREDIT 56110-UG FOR THE YEAR ENDED", "30 TH JUNE 20223 - 1", "Opinion - 1", "Basis for Opinion - 1", "Key Audit Matters - 1", "  1.0 Project background - 1", "Other matter - 9", "  2.0 Performance of the E-Voucher Program - 9", "  3.0 Summary of findings from Engineering audits - 15", "  4.0 Delays in the procurement process - 18", "REPORT OF THE AUDITOR GENERAL ON THE DESIGNATED ACCOUNTS OPERATIONS OF", "AGRICULTURE CLUSTER DEVELOPMENT PROJECT (ACDP) IDA CREDIT 56110- UG FOR THE", "YEAR ENDED 30 TH JUNE 2023 - 20", "Opinion - 20", "Management Responsibility for the Designated Account Statements - 20", "Auditor\u2019s Responsibility - 20", "Appendices - 21", "Appendix I- Cumulative achievement of project activities - 21", "Appendix II showing activities not implemented during the year - 24"], "page": 2}]}