reports/chunks/Gulu DLG Report of Auditor General 2018.chunks.json

{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT \nFOR THE YEAR ENDED 30 TH JUNE 2018 \nTABLE OF CONTENTS \nPage", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT", "page": 1, "level": 1}}, [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT", "page": 1, "level": 1}}], [{"headings_0": {"content": "TABLE OF CONTENTS", "page": 2, "level": 1}}], [{"headings_0": {"content": "TABLE OF CONTENTS", "page": 2, "level": 1}}]], "page": 1, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "heading"}}, {"content": [["BOU", "Bank of Uganda"], ["DLG", "District Local Government"], ["DMO", "District Medical Officer"], ["DRC", "District Road Committee"], ["EMHS", "Essential Medicines and Health Supplies"], ["HC IV", "Health Center Four"], ["ICT", "Information Communication Technology"], ["IESBA", "International Ethics Standards Board for Accountants"], ["INTOSAI", "International Organization of Supreme Audit Institutions"], ["ISSAI", "International Standards of Supreme Audit Institution"], ["LGFAM", "Local Governments Financial and Accounting Manual 2007"], ["LGFAR", "Local Governments Financial and Accounting Regulations 2007"], ["MMHS", "Management of Medicines Health Supply"], ["MoESTS", "Ministry of Education Science and Technology and Sports"], ["MoFPED", "Ministry of Finance Planning and Economic Development"], ["NMS", "National Medical Stores"], ["PFMA", "Public Finance Management Act 2015"], ["PPDA", "Public Procurement and Disposal of Assets"], ["**RTI**", "Rural Transport Infrustructure"], ["UGX", "Uganda Shillings"], ["UPE", "Universal Primary Education"], ["URA", "Uganda Revenue Authority"], ["URF", "Uganda Road Fund"], ["VAT", "Value Added Tax"], ["WHT", "Withholding Tax"], ["YIGs", "Youth Intrest Groups"], ["YLP", "Youth Livelihood Programme"]], "metadata": {"headings": [{"headings_0": {"content": "TABLE OF CONTENTS", "page": 2, "level": 1}}], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2018", "columns": ["Acronym", "Meaning"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT \nFOR THE YEAR ENDED 30 TH JUNE, 2018 \nTHE RT. HON. SPEAKER OF PARLIAMENT \nOpinion \nI have audited the accompanying financial statements of Gulu District Local Government which comprise the statement of Financial Position as at 30 th June 2018, and  \nthe 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 . \nIn my opinion, the financial statements of Gulu district local government for the year ended 30 th June 2018 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management, 2015 and the Local Government Financial and Accounting Manual, 2007. \nBasis for Opinion", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT", "page": 5, "level": 1}}, [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT", "page": 5, "level": 1}}], [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 5, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 5, "level": 1}}], [{"headings_0": {"content": "Basis for Opinion", "page": 5, "level": 1}}]], "page": 5, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "heading"}}, {"content": "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\u2019s 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. \nKey Audit Matters \nKey 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. \nI have determined the matters described below as the key communicated in my report. \n1.0 \nPerformance of Youth Livelihood programme \naudit matters to be \nThe Youth Livelihood Programme (YLP) is a Government Programme being imple- mented under the Ministry of Gender, Labour and Social Development (MoGLSD). The programme, which started in the financial year 2014-2015, was to respond to the existing challenge of unemployment among the Youths. \nThe programme, which is implemented through the District provides support to the vulnerable youth in form of revolving funds for skills development projects and income generating activities initiated by youth groups. \nThe audit focused on an amount of UGX.372, 635,500 disbursed in the Financial Year; 2014/2015 whose recovery period of three years had expired by 30 th June", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 5, "level": 1}}, [{"headings_0": {"content": "Key Audit Matters", "page": 6, "level": 1}}], [{"headings_0": {"content": "Key Audit Matters", "page": 6, "level": 1}}], [{"headings_0": {"content": "Key Audit Matters", "page": 6, "level": 1}}], [{"headings_0": {"content": "Key Audit Matters", "page": 6, "level": 1}}], [{"headings_0": {"content": "Performance of Youth Livelihood programme", "page": 6, "level": 1}}], [{"headings_0": {"content": "Performance of Youth Livelihood programme", "page": 6, "level": 1}}], [{"headings_0": {"content": "Performance of Youth Livelihood programme", "page": 6, "level": 1}}], [{"headings_0": {"content": "Performance of Youth Livelihood programme", "page": 6, "level": 1}}], [{"headings_0": {"content": "Performance of Youth Livelihood programme", "page": 6, "level": 1}}]], "page": 5, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "2018. The audit procedures performed focused on ascertaining the following;", "metadata": {"headings": [{"headings_0": {"content": "Performance of Youth Livelihood programme", "page": 6, "level": 1}}], "page": 6, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "list"}}, {"content": "- Whether all funds budgeted for YLP during the period under review were actually released and used only for the program.\n- Whether all funds advanced to the youth groups were repaid in accordance with the agreed repayment schedule and to establish reasons for failure or delays to repay the funds.\n- Whether all funds recovered during the period under review were transferred to the revolving fund account in Bank of Uganda to be disbursed to other Youth Livelihood Groups (YLGs) in accordance with the revolving funding model and\n- Whether on a sample basis the funded projects do exist and are operating.", "metadata": {"headings": [{"headings_0": {"content": "Performance of Youth Livelihood programme", "page": 6, "level": 1}}], "page": 6, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "list"}}, {"content": "1.1 Funding of the Programme. A review of the approved budget for the YLP program revealed that whereas the District had budgeted for a total amount of UGX.389,197,196 for the financial year 2014/2015, only UGX.372,635,500 (96%) was released resulting in a shortfall of UGX.16,561,696 (4%). Consequently, out of the planned 53 projects/youth interest groups, only 51 were actually funded. This undermined the intended objective of responding to the challenge of unemploy- ment amongst the Youths. In his response the Accounting Officer through the district YLP focal point person explained that they wrote to the Ministry of Gender, Labour and Social Development expressing concern for the budget cuts. I advised the Accounting Officer to engage all the relevant authorities to ensure that adequate resources are allocated to the program so as to attain the programme objectives. 1.2 Non-compliance with the Repayment Schedule The Documentation review revealed the repayment was not in line with the agreed repayment schedules. It was observed that whereas the groups funded in 2014/2015 were expected to have repaid a total amount of UGX.372,635,500 by close of the financial year 2017/2018, only UGX.90,844,850 (24%) was collected leaving a balance of UGX.281,790,650 (76%) outstanding as shown in appendix I Failure to repay in a timely manner implies that other eligible groups were unable to access the funds since this is a revolving fund. 1.3 Failure to transfer recovered funds to the recovery account in BOU. A review of the bank statements of the YLP Recovery account No. 07547680004 in Bank of Africa, revealed that all the collected amount of UGX.90,844,850, had been transferred to the National Revolving Fund Collection Account by the end of the financial year 2017/18. This undermines the effective implementation of the program and the ultimate goal of creating employment for the youth. The Accounting Officer stated that he was in the process of transferring the funds to the National Revolving Fund Collection Account. I advised the Accounting Officer to ensure that recovered funds are always promptly transferred to the recovery Account in Bank of Uganda. 1.4 Inspection of Performance of Youth projects Physical inspection was carried out on two selected projects namely Oroko Wapwoyo Luluta Produce buying and selling Group and Adak Alliance Piggery Project to ascertain whether they were in existence and executed in accordance with the operational guidelines. It was observed that the groups had disintegrated. Lack of monitoring/supervision led to disintegration of", "metadata": {"headings": [{"headings_0": {"content": "Performance of Youth Livelihood programme", "page": 6, "level": 1}}, [{"headings_0": {"content": "Funding of the Programme.", "page": 7, "level": 1}}], [{"headings_0": {"content": "Funding of the Programme.", "page": 7, "level": 1}}], [{"headings_0": {"content": "Funding of the Programme.", "page": 7, "level": 1}}], [{"headings_0": {"content": "Funding of the Programme.", "page": 7, "level": 1}}], [{"headings_0": {"content": "Funding of the Programme.", "page": 7, "level": 1}}], [{"headings_0": {"content": "Non-compliance with the Repayment Schedule", "page": 7, "level": 1}}], [{"headings_0": {"content": "Non-compliance with the Repayment Schedule", "page": 7, "level": 1}}], [{"headings_0": {"content": "Non-compliance with the Repayment Schedule", "page": 7, "level": 1}}], [{"headings_0": {"content": "Non-compliance with the Repayment Schedule", "page": 7, "level": 1}}], [{"headings_0": {"content": "Failure to transfer recovered funds to the recovery account in BOU.", "page": 8, "level": 1}}], [{"headings_0": {"content": "Failure to transfer recovered funds to the recovery account in BOU.", "page": 8, "level": 1}}], [{"headings_0": {"content": "Failure to transfer recovered funds to the recovery account in BOU.", "page": 8, "level": 1}}], [{"headings_0": {"content": "Failure to transfer recovered funds to the recovery account in BOU.", "page": 8, "level": 1}}], [{"headings_0": {"content": "Failure to transfer recovered funds to the recovery account in BOU.", "page": 8, "level": 1}}], [{"headings_0": {"content": "Failure to transfer recovered funds to the recovery account in BOU.", "page": 8, "level": 1}}], [{"headings_0": {"content": "Failure to transfer recovered funds to the recovery account in BOU.", "page": 8, "level": 1}}], [{"headings_0": {"content": "Failure to transfer recovered funds to the recovery account in BOU.", "page": 8, "level": 1}}], [{"headings_0": {"content": "Failure to transfer recovered funds to the recovery account in BOU.", "page": 8, "level": 1}}], [{"headings_0": {"content": "Failure to transfer recovered funds to the recovery account in BOU.", "page": 8, "level": 1}}], [{"headings_0": {"content": "Failure to transfer recovered funds to the recovery account in BOU.", "page": 8, "level": 1}}]], "page": 7, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "- The budgeted URF releases for Local Governments for the year under review were actually received ;\n- The planned URF outputs were achieved;", "metadata": {"headings": [{"headings_0": {"content": "Failure to transfer recovered funds to the recovery account in BOU.", "page": 8, "level": 1}}], "page": 9, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "list"}}, {"content": "Based on the procedures performed, the following observations were made; \n2.1 Budget Performance \nA total of UGX.471,595,450 was budgeted to cater for routine manual maintenance, routine mechanised maintenance, periodic maintenance and mechanical imprest activities on several District Roads using Road gangs and the force Account mechanism. However, the district received UGX.470, 118,922(99.7%) resulting into a deficit of UGX.1, 476,528 the deficit constituted 0.3% of the budgeted amount. \n2.2 Status of Implementation \nA review of planned outputs against actual performance is as shown in appendix II \n2.2.1 Routine Manual Maintenance \nA total of 322.6 kms at an estimated cost of UGX.98, 175,796 was planned to be undertaken. However, audit revealed that 303kms were actually undertaken at a cost of UGX.63,756,444 leading to a shortfall of 19.6km in length and an unspent balance of UGX.17,955,276 (18%). \nOn inspection, it was observed that all the planned roads were worked on other than Awac \u2013 Paibona Road (19.6Km). The Acting District Engineer explained that the road was in a very poor state that could not be handled by Road Gangs and the District roads committee (DRC) decided to rollover the road to be maintained in F/Y 2018/19 under periodic mechanised maintenance. \nI advised the Accounting Officer to always ensure proper planning to ensure effective service delivery. \n2.2.2 Routine mechanized maintenance \nA total of 58.5 kms at an estimated cost of UGX. 229,076,844 was planned to be revealed 59.4 kms were actually undertaken at a cost of coverage of 0.9kms in road length. \nthat works were well implemented as shown in", "metadata": {"headings": [{"headings_0": {"content": "Failure to transfer recovered funds to the recovery account in BOU.", "page": 8, "level": 1}}, [{"headings_0": {"content": "2.1 Budget Performance", "page": 9, "level": 1}}], [{"headings_0": {"content": "2.1 Budget Performance", "page": 9, "level": 1}}], [{"headings_0": {"content": "2.2 Status of Implementation", "page": 10, "level": 1}}], [{"headings_0": {"content": "2.2 Status of Implementation", "page": 10, "level": 1}}], [{"headings_0": {"content": "2.2.1 Routine Manual Maintenance", "page": 10, "level": 1}}], [{"headings_0": {"content": "2.2.1 Routine Manual Maintenance", "page": 10, "level": 1}}], [{"headings_0": {"content": "2.2.1 Routine Manual Maintenance", "page": 10, "level": 1}}], [{"headings_0": {"content": "2.2.1 Routine Manual Maintenance", "page": 10, "level": 1}}], [{"headings_0": {"content": "2.2.2 Routine mechanized maintenance", "page": 10, "level": 1}}], [{"headings_0": {"content": "2.2.2 Routine mechanized maintenance", "page": 10, "level": 1}}], [{"headings_0": {"content": "2.2.2 Routine mechanized maintenance", "page": 10, "level": 1}}]], "page": 9, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": [["undertaken. However, audit  UGX. 229,077,320 leading to extra inspection, it was observed pictures below: On", "", "", "", ""], ["Section of Negri-Paiminano-Lalem road", null, null, "Section of Pageya-Omel road", null]], "metadata": {"headings": [{"headings_0": {"content": "2.2.2 Routine mechanized maintenance", "page": 10, "level": 1}}], "page": 10, "document_name": "Gulu DLG Report of Auditor General 2018", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": "3.0 Contingent Liability \nIncluded in the statement of contingent liabilities and guarantees on page 41 is UGX.6, 000,000,000 relating to damages awarded by court for unlawful dismissal of Parish Chiefs by the district. Consequently, a number of district assets have been auctioned as a result of accumulated domestic arears arising out of court cases. \nThe Accounting Officer explained that the negotiations were underway with the relevant stakeholders to have the liability reduced. \nI advised the Accounting Officer to engage the Ministry of Finance Planning And Economic development and the Ministry of Local Government to make a budget provision for clearing the outstanding domestic arrears. \n4.0 \nUnpaid Pension and Gratuity Arrears \nIncluded in the statement of Financial Position on page 15 and note 23 of the financial statements is UGX.697,871,140 in respect of Pension and gratuity Arrears. The accumulation of pension and gratuity arrears exposes challenges to the retired civil servants while delayed settlement of salary arrears demotivates staff. The Accounting Officer explained that UGX.33, 417,443 of the outstanding Arrears had been cleared but in the system, the amount had not yet been offset. He further indicated that the outstanding arrears would be cleared when budget provision is made by MoFPED. \n5.0 Payables \nIncluded in the figure for payables in the statement of Financial Position on page 15 and note 22 on page 34 of the Financial Statements is UGX.1,191,005,956 relating to trade creditors, sundry creditors and withholding tax. Included in the sundry creditors is UGX.266, 421,925 relating to completed NUDEIL projects that remained unpaid pending approval by USAID dating as far back as 2010.  \nOutstanding obligations expose the district to the risk of litigation and its associated costs. \n6.0 \nIncomplete and abandoned works \n6.1 \nIncomplete renovation and expansion of OPD in Lugore HCII Palaro Sub County \nThe district signed a contract with M/S Deg Bedo Co Limited for renovation and expansion of OPD in Lugore HCII Palaro Sub County under contract reference no Gulu508/Wrks/17-18/00005 at a contract sum of UGX.47,558,600 with a start and end date of 3 rd May 2018 and 30 th June 2018 respectively. \nHowever, audit inspection carried out on 24 th October 2018 revealed that the project was incomplete and the contractor had abandoned the site as shown in the pictures below;", "metadata": {"headings": [{"headings_0": {"content": "3.0 Contingent Liability", "page": 11, "level": 1}}, [{"headings_0": {"content": "3.0 Contingent Liability", "page": 11, "level": 1}}], [{"headings_0": {"content": "3.0 Contingent Liability", "page": 11, "level": 1}}], [{"headings_0": {"content": "3.0 Contingent Liability", "page": 11, "level": 1}}], [{"headings_0": {"content": "3.0 Contingent Liability", "page": 11, "level": 1}}], [{"headings_0": {"content": "Unpaid Pension and Gratuity Arrears", "page": 11, "level": 1}}], [{"headings_0": {"content": "Unpaid Pension and Gratuity Arrears", "page": 11, "level": 1}}], [{"headings_0": {"content": "5.0 Payables", "page": 11, "level": 1}}], [{"headings_0": {"content": "5.0 Payables", "page": 11, "level": 1}}], [{"headings_0": {"content": "5.0 Payables", "page": 11, "level": 1}}], [{"headings_0": {"content": "Incomplete and abandoned works", "page": 12, "level": 1}}], [{"headings_0": {"content": "Incomplete and abandoned works", "page": 12, "level": 1}}], [{"headings_0": {"content": "Incomplete renovation and expansion of OPD in Lugore HCII Palaro Sub County", "page": 12, "level": 1}}], [{"headings_0": {"content": "Incomplete renovation and expansion of OPD in Lugore HCII Palaro Sub County", "page": 12, "level": 1}}], [{"headings_0": {"content": "Incomplete renovation and expansion of OPD in Lugore HCII Palaro Sub County", "page": 12, "level": 1}}]], "page": 11, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "heading"}}, {"content": [["", ""], ["Abandoned contractor items in one of the incomplete rooms.", null], ["Front view of the OPD", "Back view of the OPD"]], "metadata": {"headings": [{"headings_0": {"content": "Incomplete renovation and expansion of OPD in Lugore HCII Palaro Sub County", "page": 12, "level": 1}}], "page": 12, "document_name": "Gulu DLG Report of Auditor General 2018", "columns": ["column_0", "column_1"], "type": "table"}}, {"content": "scope work to fit within the available funds and the outstanding works were rolled over to financial year 2018/2019. \nI advised the Accounting Officer to adequately plan and budget for works to ensure timely service delivery. \n6.2 \nIncomplete/Abandoned Low Cost Sealing of Laroo - Pageya Road 2 Km \nThe district awarded a contract to Pehan Construction Ltd for Low Cost Sealing of Laroo- Pageya Road 1 Km section at a contract sum of UGX.498,646,112 funded by RTI under procurement reference No Gulu508/wrks/2017-18/00008 with a start and end date of 31 st May 2018 and 30 th June 2018 respectively. \nHowever, audit inspection conducted on 25 th October 2018 revealed the following lapses;", "metadata": {"headings": [{"headings_0": {"content": "Incomplete renovation and expansion of OPD in Lugore HCII Palaro Sub County", "page": 12, "level": 1}}, [{"headings_0": {"content": "Incomplete renovation and expansion of OPD in Lugore HCII Palaro Sub County", "page": 12, "level": 1}}], [{"headings_0": {"content": "Incomplete renovation and expansion of OPD in Lugore HCII Palaro Sub County", "page": 12, "level": 1}}], [{"headings_0": {"content": "Incomplete/Abandoned Low Cost Sealing of Laroo - Pageya Road 2 Km", "page": 13, "level": 1}}], [{"headings_0": {"content": "Incomplete/Abandoned Low Cost Sealing of Laroo - Pageya Road 2 Km", "page": 13, "level": 1}}], [{"headings_0": {"content": "Incomplete/Abandoned Low Cost Sealing of Laroo - Pageya Road 2 Km", "page": 13, "level": 1}}]], "page": 13, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "- The project was not complete yet its contract end date had long expired with no evidence of contract extension.\n- No billboards were raised in respect of the project and no response was obtained to the effect. In this case the roads inspector explained that they were yet to be raise by the contractor.\n- Environmental concerns had not been addressed since trees had not been planted along the road as provided for in the Bills of Quantities.\n- The main activities that were thoroughly done were bush clearing, road reshaping and road base construction.\n- It was noted that the contractor had put primer on some section of the road (0.5Km from Laroo to Pageya) but did not spread/cover it with stone chippings and as a result, the primer had been washed away.\n- The actual distance where bush clearing, road reshaping and base construction done was only 0.9Km not 1km as planned.\n- The procurement action file and contract management file were not availed and as a result, the contract supervisor could not be identified and interviewed. The amount for design and supervision worth UGX.42, 776,407 had been fully paid yet the contractor had only performed one part of the contract; that is design but supervision had not been fully performed.\n- The absence of the contractor on site and evidence of on-going works was a clear indication that the project had been abandoned as seen in the pictures below;", "metadata": {"headings": [{"headings_0": {"content": "Incomplete/Abandoned Low Cost Sealing of Laroo - Pageya Road 2 Km", "page": 13, "level": 1}}], "page": 13, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "list"}}, {"content": "Area meant to be sealed along the contracted road Source: Field Inspection on 25/10/2018 Section of the road where work was partially done The delayed completion of works not only leads to waste of government resources but also hampers service delivery to the communities. The Accounting Officer explained that the contract had been extended for five (05) months to allow the contractor complete the works but no evidence was availed to confirm the extension. I advised the Accounting Officer to expedite the process of the project completion for timely service delivery. 7.0 Non-Disbursement of YLP funds for financial year 2017/18 Section 2 of the project funds access criteria document states that the YLP Support will be accessed by Youth Groups that will have expressed interest, passed the beneficiary selection criteria, and generated viable projects that are approved by the District Technical Planning Committee. It was observed that the 39 th disbursement of UGX.69,515,000 for FY 2017-18 that was released by the Ministry of Gender, Labour and Social Development to the district YLP Account (No.07547680004-Bank of Africa) on 8 th May, 2018 had not been disbursed to the respective approved youth interest groups by the year end and by the time of audit (October 2018) as shown in Appendix III: I advised the Accounting Officer to streamline the disbursement process and ensure timely disbursement of funds to the approved groups. 8.0 Non-Assessment of Taxable Revenue Paragraph 4.3 of Local Government Financial and Accounting Manual 2007 provides that the Chief Executive should carry out proper assessment of the council\u2019s revenue regularly. In order for proper assessment to be carried out, the process should start with the enumeration exercise conducted by a team of enumerators who should record all the sources of income for each individual tax payer in the district. It was however observed that there was no evidence that revenue enumeration and assessments were carried out for all revenue sources. This therefore implies that the budgeted local revenue of UGX.606, 755,700 was not informed. Consequently, the council was unable to establish and disclose the amount for local revenue billed during the year in the statement of Arrears of revenues accompanying the financial statements. The Accounting Officer attributed this to staffing gaps mainly for enumerators (the Parish Chiefs) and low capacity of the enumerators since they were not trained on their roles. I advised the Accounting Officer to ensure that proper assessment", "metadata": {"headings": [{"headings_0": {"content": "Incomplete/Abandoned Low Cost Sealing of Laroo - Pageya Road 2 Km", "page": 13, "level": 1}}, [{"headings_0": {"content": "Source:", "page": 14, "level": 2}}], [{"headings_0": {"content": "Field", "page": 14, "level": 2}}], [{"headings_0": {"content": "Inspection on 25/10/2018", "page": 14, "level": 2}}], [{"headings_0": {"content": "Inspection on 25/10/2018", "page": 14, "level": 2}}], [{"headings_0": {"content": "Inspection on 25/10/2018", "page": 14, "level": 2}}], [{"headings_0": {"content": "Inspection on 25/10/2018", "page": 14, "level": 2}}], [{"headings_0": {"content": "Non-Disbursement of YLP funds for financial year 2017/18", "page": 14, "level": 1}}], [{"headings_0": {"content": "Non-Disbursement of YLP funds for financial year 2017/18", "page": 14, "level": 1}}], [{"headings_0": {"content": "Non-Disbursement of YLP funds for financial year 2017/18", "page": 14, "level": 1}}], [{"headings_0": {"content": "Non-Disbursement of YLP funds for financial year 2017/18", "page": 14, "level": 1}}], [{"headings_0": {"content": "Non-Disbursement of YLP funds for financial year 2017/18", "page": 14, "level": 1}}], [{"headings_0": {"content": "Non-Assessment of Taxable Revenue", "page": 15, "level": 1}}], [{"headings_0": {"content": "Non-Assessment of Taxable Revenue", "page": 15, "level": 1}}], [{"headings_0": {"content": "Non-Assessment of Taxable Revenue", "page": 15, "level": 1}}], [{"headings_0": {"content": "Non-Assessment of Taxable Revenue", "page": 15, "level": 1}}], [{"headings_0": {"content": "Non-Assessment of Taxable Revenue", "page": 15, "level": 1}}], [{"headings_0": {"content": "Non-Assessment of Taxable Revenue", "page": 15, "level": 1}}], [{"headings_0": {"content": "Non-Assessment of Taxable Revenue", "page": 15, "level": 1}}], [{"headings_0": {"content": "Non-Assessment of Taxable Revenue", "page": 15, "level": 1}}], [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 16, "level": 1}}], [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 16, "level": 1}}]], "page": 14, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Local Governments Financial and Accounting Manual, 2007 and 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.  \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the District\u2019s 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. \nThe Accounting Officer is responsible for overseeing the District\u2019s financial reporting process. \nAuditor General\u2019s Responsibilities for the audit of the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 16, "level": 1}}, [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 16, "level": 1}}], [{"headings_0": {"content": "Auditor General\u2019s Responsibilities for the audit of the Financial Statements", "page": 16, "level": 1}}]], "page": 16, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "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\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement, when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users, taken on the basis of these financial statements.", "metadata": {"headings": [{"headings_0": {"content": "Auditor General\u2019s Responsibilities for the audit of the Financial Statements", "page": 16, "level": 1}}], "page": 16, "document_name": "Gulu DLG Report of Auditor General 2018", "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", "metadata": {"headings": [{"headings_0": {"content": "Auditor General\u2019s Responsibilities for the audit of the Financial Statements", "page": 16, "level": 1}}], "page": 16, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "list"}}, {"content": "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.", "metadata": {"headings": [{"headings_0": {"content": "Auditor General\u2019s Responsibilities for the audit of the Financial Statements", "page": 16, "level": 1}}], "page": 17, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"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 Company\u2019s internal control.\n- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the management.\n- 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 Company\u2019s ability to continue as a going concern. 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 Company to cease to continue as a going concern.\n- 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": "Auditor General\u2019s Responsibilities for the audit of the Financial Statements", "page": 16, "level": 1}}], "page": 17, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "list"}}, {"content": "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. 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. REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION The material findings in respect of the compliance criteria for the applicable subject matters are as follows; 10.0 Management of Natural Resources 10.1 Unlicensed Activities on Natural resources According to Sec. 38(3) of the National Environment Management Act, the authority may, in consultation with the lead agency and the district environment committee, declare any wetland to be a protected Wetland, thereby excluding or limiting human activities in that wetland while Sec.36 provides for restrictions on the use of wetlands and requires a person to obtain written approval from the authority given in consultation with the lead agency. It was observed that the district does not have a register of the licenses issued for activities carried out on gazetted wetlands. Audit inspection revealed that there were a number of activities illegal carried out on various wetlands and forests in form of cultivations, constructions and waste dumping. I advised the Accounting Officer to initiate measures to ensure that utilisation of natural resources is in accordance with the law. 11.0 Establishment of the Physical Planning Committee. Section 9 of the Physical Planning Act 2010 requires each district council to establish a district physical planning committee, which shall consist of among other members a physical planner in private practice appointed by the council on the advice of the secretary to the Board. However, it was observed that although the physical planning committee had been established and members appointed, the committee lacked a physical planner in private practice who would be responsible for developing physical", "metadata": {"headings": [{"headings_0": {"content": "Auditor General\u2019s Responsibilities for the audit of the Financial Statements", "page": 16, "level": 1}}, [{"headings_0": {"content": "Auditor General\u2019s Responsibilities for the audit of the Financial Statements", "page": 16, "level": 1}}], [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 18, "level": 1}}], [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 18, "level": 1}}], [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 18, "level": 1}}], [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 18, "level": 1}}], [{"headings_0": {"content": "10.0 Management of Natural Resources", "page": 18, "level": 1}}], [{"headings_0": {"content": "10.0 Management of Natural Resources", "page": 18, "level": 1}}], [{"headings_0": {"content": "10.0 Management of Natural Resources", "page": 18, "level": 1}}], [{"headings_0": {"content": "10.0 Management of Natural Resources", "page": 18, "level": 1}}], [{"headings_0": {"content": "10.0 Management of Natural Resources", "page": 18, "level": 1}}], [{"headings_0": {"content": "10.0 Management of Natural Resources", "page": 18, "level": 1}}], [{"headings_0": {"content": "10.0 Management of Natural Resources", "page": 18, "level": 1}}]], "page": 17, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "I advised the Accounting Officer to ensure that a physical planner in private practice is appointed as required by law. 11.1 Performance of the Physical Planning Committee Section 9 of the Physical Planning Act,2010 outlines the functions of the Physical planning Committee which include among others: preparation of physical development plans; recommending to the district council subdivision of land which may have a significant impact on contiguous land or be in breach of any condition registered against a title deed in respect of such land; approving development applications relating to housing estates, industrial location, schools, petrol stations, dumping sites or sewerage treatment, which may have injurious impact on the environment; hearing appeals lodged by persons aggrieved by decisions made by the district physical planner and lower local physical planning committees; and exercising supervisory powers over all lower planning committees. discuss about the operationalization of the committee. No other activities were performed by the committee other than training of the lower physical planning committees that had just been done. Poor performance of the committee denies the community timely accessibility of services rendered by the committee. The Accounting Officer in his response stated that all activities of the sector were funded under local revenue which was not forth coming. I advised the Accounting Officer to equally prioritize the committee when allocating the available resources. 11.2 Non Budgeting for the Physical Planning Committee Activities PART VII, Section 44 of the Physical Planning Act, 2010 provides that all activities of the physical planning committees shall be financed by the local government finances. However, review of the budget and financial statements of the Council revealed that there was no budget and therefore no expenditure on activities of the committee. Failure to fund activities of the Committees adversely affects their operations. The Accounting Officer explained that more resources had been allocated to facilitate the activities of the district physical planning committee in the 2019/2020 FY budget. I advised the Accounting Officer to budget for and fund planned activities of the committee. 12.0 Management of Road Equipment 12.1 Failure to maintain road equipment records I advised the Accounting Officer to ensure that road equipment records are put in place in accordance with the regulations. 12.2 Non-functional/ Grounded Equipment Section 4h of the guidelines for care and management of road equipment in government ministries, departments and agencies, by ministry of works and transport 2017 provides a step-by-step Repairs", "metadata": {"headings": [{"headings_0": {"content": "10.0 Management of Natural Resources", "page": 18, "level": 1}}, [{"headings_0": {"content": "10.0 Management of Natural Resources", "page": 18, "level": 1}}], [{"headings_0": {"content": "10.0 Management of Natural Resources", "page": 18, "level": 1}}], [{"headings_0": {"content": "10.0 Management of Natural Resources", "page": 18, "level": 1}}], [{"headings_0": {"content": "10.0 Management of Natural Resources", "page": 18, "level": 1}}], [{"headings_0": {"content": "11.2 Non Budgeting for the Physical Planning Committee Activities", "page": 20, "level": 1}}], [{"headings_0": {"content": "11.2 Non Budgeting for the Physical Planning Committee Activities", "page": 20, "level": 1}}], [{"headings_0": {"content": "11.2 Non Budgeting for the Physical Planning Committee Activities", "page": 20, "level": 1}}], [{"headings_0": {"content": "11.2 Non Budgeting for the Physical Planning Committee Activities", "page": 20, "level": 1}}], [{"headings_0": {"content": "11.2 Non Budgeting for the Physical Planning Committee Activities", "page": 20, "level": 1}}], [{"headings_0": {"content": "12.0 Management of Road Equipment 12.1 Failure to maintain road equipment records", "page": 20, "level": 1}}], [{"headings_0": {"content": "12.0 Management of Road Equipment 12.1 Failure to maintain road equipment records", "page": 20, "level": 1}}], [{"headings_0": {"content": "12.2 Non-functional/ Grounded Equipment", "page": 21, "level": 1}}], [{"headings_0": {"content": "12.2 Non-functional/ Grounded Equipment", "page": 21, "level": 1}}], [{"headings_0": {"content": "12.2 Non-functional/ Grounded Equipment", "page": 21, "level": 1}}]], "page": 19, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": [["", "", "", "", "", "", ""], [null, "", "", "", "", "", null], [null, "Grass grown out of the grounded wheel loader", null, "Grounded Grader Reg. UG 1830W", null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "12.2 Non-functional/ Grounded Equipment", "page": 21, "level": 1}}], "page": 21, "document_name": "Gulu DLG Report of Auditor General 2018", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6"], "type": "table"}}, {"content": "It was further noted that the equipment is not properly maintained as there were no defects reports, no reports to indicate that regular checks are carried out, logbooks to guide in utilization were lacking and no system of quality assurance checks carried out either before or after repairs. \nAn interview with the Assistant Engineering Officer revealed that the funds received were inadequate to handle the required major repairs of the equipment. \nI advised the Accounting Officer to expedite the process of repairing the grounded equipment\u2019s. \n13.0 Status of Basic Medical Equipment \nSection 5.17 of the Service standards & Service delivery standards for the Health Sector, 2016 requires that medical equipment is available and properly maintained to meet the needs of the patient population. However, a review of Awach Health Centre IV departments\u2019 reports and audit inspection revealed that a number of medical equipment was lacking and some was not in fair condition as shown in Appendix V. \nConsequently, patients are referred to distant Facilities to receive the same services like caesarean section, circumcision and other operations that could be done by a health Centre IV. \nThe Accounting Officer promised to plan and forward the request to the National Medical Stores for consideration. \n13.1 \nFailure to record medical equipment in the district assets register \nThe Local Government Financial and Accounting Regulations 2007 section 59 (e) requires local councils to maintain Fixed Assets registers, and this is expounded by the Local Governments Financial and Accounting Manual 2007 section 2.3.1.4. (2). \nHowever, review of the fixed assets register revealed the medical equipment and other assets at the health facility level (Awach HC IV) were not recorded therein.  \nThe Accounting Officer provided no response to the issue. \nContrary to the above, it was noted that procurements worth UGX 356,707,842 lacked appropriate supporting documentation as shown in Appendix VI. \nThere is a possibility that some procurement procedures were not followed during the procurement processes.  \nThe accounting officer stated that at the time of audit these documents were still with PPDA. \nI advised the Accounting Officer to always keep documents in their principle place. \nJohn F.S. Muwanga \nAUDITOR GENERAL \nKAMPALA \n17 th December, 2018 \nAppendix I: Noncompliance with the repayment schedule", "metadata": {"headings": [{"headings_0": {"content": "12.2 Non-functional/ Grounded Equipment", "page": 21, "level": 1}}, [{"headings_0": {"content": "12.2 Non-functional/ Grounded Equipment", "page": 21, "level": 1}}], [{"headings_0": {"content": "12.2 Non-functional/ Grounded Equipment", "page": 21, "level": 1}}], [{"headings_0": {"content": "13.0 Status of Basic Medical Equipment", "page": 22, "level": 1}}], [{"headings_0": {"content": "13.0 Status of Basic Medical Equipment", "page": 22, "level": 1}}], [{"headings_0": {"content": "13.0 Status of Basic Medical Equipment", "page": 22, "level": 1}}], [{"headings_0": {"content": "13.0 Status of Basic Medical Equipment", "page": 22, "level": 1}}], [{"headings_0": {"content": "13.0 Status of Basic Medical Equipment", "page": 22, "level": 1}}], [{"headings_0": {"content": "Failure to record medical equipment in the district assets register", "page": 22, "level": 1}}], [{"headings_0": {"content": "Failure to record medical equipment in the district assets register", "page": 22, "level": 1}}], [{"headings_0": {"content": "Failure to record medical equipment in the district assets register", "page": 22, "level": 1}}], [{"headings_0": {"content": "Failure to record medical equipment in the district assets register", "page": 22, "level": 1}}], [{"headings_0": {"content": "Failure to record medical equipment in the district assets register", "page": 22, "level": 1}}], [{"headings_0": {"content": "Failure to record medical equipment in the district assets register", "page": 22, "level": 1}}], [{"headings_0": {"content": "Failure to record medical equipment in the district assets register", "page": 22, "level": 1}}], [{"headings_0": {"content": "AUDITOR GENERAL", "page": 23, "level": 1}}], [{"headings_0": {"content": "AUDITOR GENERAL", "page": 23, "level": 1}}], [{"headings_0": {"content": "AUDITOR GENERAL", "page": 23, "level": 1}}], [{"headings_0": {"content": "Appendix I: Noncompliance with the repayment schedule", "page": 24, "level": 1}}]], "page": 21, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": [["1", "Unyama B Wilobo Wire Ox- Cultivation Project", "N091060304001", "4,700,000", "1,650,000", "**35**", "3,050,000", "65"], ["2", "Agung Atem Lwak Youth Ox- Cultivation Project", "N091060407001", "7,691,000", "4,150,000", "54", "3,541,000", "46"], ["3", "Kal Center Lonyo Tek Vegetable Growers", "N091050107001", "5,000,000", "0", "0", "5,000,000", "100"], ["4", "Cwinyi Youth Fish Farming Group Oilong Jing", "N092020604001", "4,550,000", "0", "0", "4,550,000", "100"], ["5", "Lugore Piggery Youth Group", "N091040302001", "7,527,000", "0", "0", "7,527,000", "100"], ["6", "Corner Ward Ribbe Aye Teko Piggery Youth Group", "N091030204001", "8,000,000", "3,659,650", "45.7", "4,340,350", "54.3"], ["7", "Agoro Opar Pi Bulu Piggery Youth Group", "N091040101001", "8,877,000", "0", "0", "8,877,000", "100"], ["8", "Lapeta Vision Ahead Youth Piggery Project", "N091060104001", "5,034,000", "0", "0", "5,034,000", "100"], ["9", "Te-Ogali Piggery Project", "N092060504001", "8,100,000", "0", "0", "8,100,000", "100"], ["10", "Pato Ngecani Piggery Project", "N092010207001", "8,280,000", "2,000,000", "24.2", "6,280,000", "75.8"], ["11", "Peyweka Piggery Project Owak Cac", "N092060104001", "8,200,000", "1,250,000", "15.3", "6,950,000", "84.7"], ["12", "Loyoboo A Utem Gum Youth Piggery Project", "N091060203001", "6,238,000", "300,000", "4.6", "5,938,000", "95.4"], ["13", "Piggery Project Owak Youth", "N091020102001", "6,500,000", "0", "0", "6,500,000", "100"], ["14", "Gweno Twom Tampi Anyim Brick Laying", "N092060203001", "4,500,000", "800,000", "17.7", "3,700,000", "82.3"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Noncompliance with the repayment schedule", "page": 24, "level": 1}}], "page": 24, "document_name": "Gulu DLG Report of Auditor General 2018", "columns": ["S/N", "Project Name", "Code", "Disbursed Amounts (Ushs)", "Amount Recovered", "Perce ntage Reco very", "Outstanding Amount", "Percent age Outsta nding"], "type": "table"}}, {"content": [["", "Youth Group", "", "", "", "", "", ""], ["15", "Ibar Ribe Ber Produce Buying & Selling Youth Group", "N092010301001", "7,100,000", "1,050,000", "14.7", "6,050,000", "85.3"], ["16", "Atyang Wa Roco Kwo Produce Buying & Selling Group", "N092030101001", "8,200,000", "3,500,000", "42.7", "4,700,000", "57.3"], ["17", "Oroko Wapwoyo Lutela Produce Buying & Selling Group", "N091040203001", "8,120,000", "6,800,000", "83.7", "1,320,000", "16.3"], ["18", "Boke Ber Wa Ool Ki Lego Jami Youth Goat Rearing Group", "N091030402001", "8,145,000", "2,513,200", "30.8", "5,631,800", "69.2"], ["19", "Laminadera Youth Crop Farming", "N092020406001", "6,468,000", "4,200,000", "65", "2,268,000", "35"], ["20", "Labworomor Youth Farming Group", "N092020202001", "6,320,000", "500,000", "8", "5,820,000", "92"], ["21", "Cet Kana Youth Piggery Project", "N091020204001", "8,676,000", "960,000", "11", "7,716,000", "89"], ["22", "Youth Masonry & Brick Laying Project Lawiya Dul", "N091020303001", "6,445,000", "1,600,000", "25", "4,845,000", "75"], ["23", "Youth Grinding Milling Group Rom Yele Pi Kwo", "N092020509001", "6,505,000", "0", "0", "6,505,000", "100"], ["24", "Lukodi Youth Produce Buying & Selling Project", "N091020601001", "6,199,000", "1,300,000", "21", "4,899,000", "79"], ["25", "Ryemocan Youth Produce Dealers Project Latin Nyer", "N092040206001", "7,460,000", "500,000", "6.7", "6,960,000", "93.3"], ["26", "Youth Produce Buying & Selling Project Opit Mayot Peke", "N092040505001", "8,750,000", "200,000", "23", "8,550,000", "77"], ["27", "Opwach Dii Cwinyi Youth Produce Buying & Selling Project", "N092040104001", "9,460,000", "202,500", "2.1", "9,257,500", "97.9"], ["28", "Wan Youth Produce Buying & Selling Project Keto Wutem", "N092030403001", "7,998,000", "6,000,000", "75", "1,998,000", "25"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Noncompliance with the repayment schedule", "page": 24, "level": 1}}], "page": 25, "document_name": "Gulu DLG Report of Auditor General 2018", "columns": ["S/N", "Project Name", "Code", "Disbursed Amounts (Ushs)", "Amount Recovered", "Perce ntage Reco very", "Outstanding Amount", "Percent age Outsta nding"], "type": "table"}}, {"content": [["29", "Hima Pe Nongi Labedo Youth Produce Buying & Selling Project", "N092030308001", "7,975,000", "2,350,000", "29.4", "5,625,000", "70.6"], ["30", "Oguru Wor Tweroni Youth Produce Buying & Selling Project", "N091010401001", "8,621,500", "2,043,000", "23.7", "6,578,500", "76.3"], ["31", "Acut Omer Youth Produce Buying & Selling Project", "N091010306002", "8,642,800", "6,500,000", "75.2", "2,142,800", "24.8"], ["32", "Payuta Straight Talk Youth Group", "N091010203001", "8,050,000", "5,919,000", "73.5", "2,131,000", "26.5"], ["33", "Paminano Produce Buying & Selling", "N091020702001", "8,020,000", "6,127,500", "76.7", "1,892,500", "23.3"], ["34", "Obwolo Mic Pa Lacwec Youth Livestock Project", "N092020604001", "8,000,000", "4,000,000", "50", "4,000,000", "50"], ["35", "Camp Tek Youth Animal Buying & Selling Abili Bedo I", "N092020306001", "8,150,000", "0", "0", "8,150,000", "100"], ["36", "Kalo Ox- Cultivation Project Awoonyim Wang", "N091050302001", "8,870,000", "200,000", "2.2", "8,670,000", "97.8"], ["37", "Aremo A Can Yela Animal Traction Youth Group", "N092010404001", "7,100,000", "650,000", "9.2", "6,450,000", "80.8"], ["38", "Horti Cultural Crop Production Group Acwera United", "N092010509002", "6,800,000", "1,000,000", "14.7", "5,800,000", "85.3"], ["39", "Piggery Project Patalira Kica Ber", "N092060306001", "7,464,000", "5,950,000", "79.7", "1,514,000", "20.3"], ["40", "Piggery Project Adak Alliance", "N091050305001", "9,215,000", "0", "0", "9,215,000", "100"], ["41", "Paminmel Agro Forestry /Tree Nursery Project", "N091020503001", "8,250,000", "0", "0", "8,250,000", "100"], ["42", "Dino Aol Kilonge Produce Buying & Selling Group", "N092050207001", "7,600,000", "2,450,000", "32.2", "5,150,000", "67.8"], ["43", "Agro-Business Group Odek Centre", "N092050404002", "7,400,000", "850,000", "11.4", "6,550,000", "88.6"], ["44", "Waryemo Can Produce Buying & Selling Group Pageya", "N091010103001", "7,332,000", "1,240,000", "17", "6,092,000", "83"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Noncompliance with the repayment schedule", "page": 24, "level": 1}}], "page": 26, "document_name": "Gulu DLG Report of Auditor General 2018", "columns": ["S/N", "Project Name", "Code", "Disbursed Amounts (Ushs)", "Amount Recovered", "Perce ntage Reco very", "Outstanding Amount", "Percent age Outsta nding"], "type": "table"}}, {"content": [["45", "Pok Ogali Youth Ox-Cultivation Project", "N091040303001", "6,758,000", "0", "0", "6,758,000", "100"], ["46", "Lakwaya Ox- Cultivation Youth Project", "N092040404001", "6,450,000", "1,300,000", "20.1", "5,150,000", "79.9"], ["47", "Kiteny Tam Pi Diki Youth Piggery Project", "N091040301001", "8,425,000", "0", "0", "8,425,000", "100"], ["48", "Lajwatek Progressive Youth Piggery Project", "N092020502001", "7,550,000", "1,000,000", "13.2", "6,550,000", "86.8"], ["49", "Oguru Produce Buying & Selling", "N091020304001", "7,054,200", "4,130,000", "58.5", "2,924,200", "41.5"], ["50", "Kulukeno Produce Buying & Selling", "N091020501001", "5,000,000", "2,000,000", "40", "3,000,000", "60"], ["Wanglobo Produce Buying & Selling", "N092040305001", "4,865,000", "0", "0", "4,865,000", "100", null], ["", "**Total**", "", "**372,635,500**", "**90,844,850**", "**24.4**", "**281,790,650**", "**75.6**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Noncompliance with the repayment schedule", "page": 24, "level": 1}}], "page": 27, "document_name": "Gulu DLG Report of Auditor General 2018", "columns": ["S/N", "Project Name", "Code", "Disbursed Amounts (Ushs)", "Amount Recovered", "Perce ntage Reco very", "Outstanding Amount", "Percent age Outsta nding"], "type": "table"}}, {"content": "51 \nAppendix II: Evaluation of Planned Output Uganda Road Fund Budget (URF)", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Noncompliance with the repayment schedule", "page": 24, "level": 1}}, [{"headings_0": {"content": "Appendix II: Evaluation of Planned Output Uganda Road Fund Budget (URF)", "page": 28, "level": 1}}]], "page": 27, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": [["**Periodic Road Maintenance**", null, null, "", "", "", "", "", "", "", ""], ["**N/A**", "", "", "", "", "", "", "", "", "", ""], ["**Routine Mechanised**", null, null, null, null, "", "", "", "", "", ""], ["1", "Akonyibedo- Omoti", "17", "17", "0.00", "69,540,571", "69,540,571", "69,573,000", "- 32,429", "", ""], ["2", "Cooper Cetcan- Pugwinyi", "15.5", "16", "-0.50", "65,000,000", "65,000,000", "64,973,800", "26,200", "", ""], ["3", "Pageya Omel", "11", "11.2", "-0.20", "41,509,226", "41,509,226", "41,503,500", "5,726", "", ""], ["4", "Negri- Paiminano- Lalem", "6.5", "6.3", "0.20", "42,155,000", "42,155,000", "42,155,000", "-", "", ""], ["5", "Paicho- Corner Mega", "8.5", "8.9", "-0.40", "10,872,047", "10,872,047", "10,872,020", "27", "", ""], ["", "", "58.5", "59.4", "-0.9", "229,076,844", "229,076,844", "229,077,320", "- 476", "", ""], ["**Routine manual**", null, "", "", "", "", "", "", "", "", ""], ["1", "Abera- Awach", "19.20", "19.20", "0", "5,843,072", "5,843,072", "5,843,072", "0", "", ""], ["2", "Akonyibedo- Omoti", "22.50", "22.50", "0", "6,847,352", "6,847,352", "6,847,352", "0", "", ""], ["3", "Awach-Arut", "12.40", "12.40", "0", "", "", "3,773,652", "0", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Evaluation of Planned Output Uganda Road Fund Budget (URF)", "page": 28, "level": 1}}], "page": 28, "document_name": "Gulu DLG Report of Auditor General 2018", "columns": ["Met hod", "Activity/R oad Name", "Planned Output/ Quantity", "Actual Output/ Quantity", "Variance in Output/ quantity", "Amount Budgeted (UGX))", "Amount Released (UGX)", "Amount spent (UGX)", "Variance (UGX)", "Mgt Explanation", "Audit Remarks"], "type": "table"}}, {"content": "27", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Evaluation of Planned Output Uganda Road Fund Budget (URF)", "page": 28, "level": 1}}], "page": 28, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": [["", "3,773,652", "3,773,652", "00", "", "", "", null, null, null, null], ["4", "Awach- Paibona", "19.60", "0", "19.6", "5,964,804", "5,964,804", "0", "5,964,804", "Due for routine.", "The road was a very poor state that could not be improved used manual maintenance."], ["5", "Bardege- Lalem- Pugwinyi", "31.80", "31.80", "0", "9,677,588", "9,677,588", "9,677,588", "0", "", ""], ["6", "Cwero- Omel- Lapuda", "18.80", "18.80", "0", "5,721,344", "5,721,344", "5,721,344", "0", "", ""], ["7", "Coope- Monroc", "9.60", "9.60", "0", "2,921,536", "2,921,536", "2,921,536", "0", "", ""], ["8", "Coope- Cwtkana- Pugwinyi", "17.50", "17.50", "0", "5,325,716", "5,325,716", "5,325,716", "0", "", ""], ["9", "Cwero- Omel-Minja", "27.00", "27.0", "0", "8,216,820", "8,216,820", "0", "8,216,820", "Done by ministry of works", ""], ["10", "koco Angwen- Corner pa Oteri", "4.90", "4.90", "0", "1,491,200", "1,491,200", "1,491,200", "0", "", ""], ["11", "Laroo- Pageya", "4.20", "4.20", "0", "1,278,172", "1,278,172", "0", "1,278,172", "Under Low cost sealing", ""], ["12", "Laroo- Unyama", "4.00", "4.00", "0", "1,217,308", "1,217,308", "0", "1,217,308", "Done using mechanised routine", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Evaluation of Planned Output Uganda Road Fund Budget (URF)", "page": 28, "level": 1}}], "page": 29, "document_name": "Gulu DLG Report of Auditor General 2018", "columns": ["Met hod", "Activity/R oad Name", "Planned Output/ Quantity", "Actual Output/ Quantity", "Variance in Output/ quantity", "Amount Budgeted (UGX))", "Amount Released (UGX)", "Amount spent (UGX)", "Variance (UGX)", "Mgt Explanation", "Audit Remarks"], "type": "table"}}, {"content": "28", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Evaluation of Planned Output Uganda Road Fund Budget (URF)", "page": 28, "level": 1}}], "page": 29, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": [["13", "Lukome- Gwdendiya", "13.00", "13.00", "0", "3,956,248", "3,956,248", "3,956,248", "0", "", ""], ["14", "c", "9.00", "9.00", "0", "2,738,940", "2,738,940", "2,738,940", "0", "", ""], ["15", "Pageya Omel", "37.00", "37.00", "0", "11,260,088", "11,260,088", "11,260,088", "0", "", ""], ["16", "Paicho- Corner Mega", "8.50", "8.50", "0", "2,586,776", "2,586,776", "2,586,776", "0", "", ""], ["17", "Paicho- Patiko", "22.40", "22.40", "0", "6,816,920", "6,816,920", "6,816,920", "0", "", ""], ["18", "Palaro-Mede", "25.50", "25.50", "0", "7,760,332", "7,760,332", "7,760,332", "0", "", ""], ["19", "Patiko HQ- Gwendiya Market", "11.50", "11.50", "0", "3,499,756", "3,499,756", "3,499,756", "0", "", ""], ["20", "Unyama- Pageya", "4.20", "4.20", "0", "1,278,172", "1,278,172", "0", "1,278,172", "Done by China railways No. 6", ""], ["", "", "322.6", "263.6", "19.6", "98,175,796", "98,175,796", "63,756,444", "17,955,276", "", "The Amount in variance was used to implement culvert installation along Arut \u2013 Awach road."], ["**Transfer to Sub Counties**", null, "", "", "", "", "", "", "", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Evaluation of Planned Output Uganda Road Fund Budget (URF)", "page": 28, "level": 1}}], "page": 30, "document_name": "Gulu DLG Report of Auditor General 2018", "columns": ["Met hod", "Activity/R oad Name", "Planned Output/ Quantity", "Actual Output/ Quantity", "Variance in Output/ quantity", "Amount Budgeted (UGX))", "Amount Released (UGX)", "Amount spent (UGX)", "Variance (UGX)", "Mgt Explanation", "Audit Remarks"], "type": "table"}}, {"content": "29", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Evaluation of Planned Output Uganda Road Fund Budget (URF)", "page": 28, "level": 1}}], "page": 30, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": [["", "Community Access Roads (CAR) Road Bottle Neck Improvemen t", "64.7", "N/A", "N/A", "46,331,38 4", "46,331,384", "46,331,384", "0", "", "These funds will be audited independently in sub counties. Thus, verification of actual output could not be done. However, transfer could not be confirmed since the transfer vouchers were not supported by acknowledgement receipts."], ["**Mechanical Imprest**", null, null, "", "", "", "", "", "", "", ""], ["", "Mechanical Imprest", "N/A", "N/A", "N/A", "69,611,430", "69,611,430", "57,306,578", "12,304,852", "Systems failure to process payment.", "Variance in mechanical imprest resulted into failure to maintain some vehicles and road equipments."], ["DE Office operation expenses", null, "", "", "", "", "", "", "", "", ""], ["", "Office operation in DE Office", "N/A", "N/A", "N/A", "28,400,000", "28,400,000", "26,635,457", "1,764,543", "", "All activities in District Engineers office were implemented"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Evaluation of Planned Output Uganda Road Fund Budget (URF)", "page": 28, "level": 1}}], "page": 31, "document_name": "Gulu DLG Report of Auditor General 2018", "columns": ["Met hod", "Activity/R oad Name", "Planned Output/ Quantity", "Actual Output/ Quantity", "Variance in Output/ quantity", "Amount Budgeted (UGX))", "Amount Released (UGX)", "Amount spent (UGX)", "Variance (UGX)", "Mgt Explanation", "Audit Remarks"], "type": "table"}}, {"content": "30 \nAppendix III: Non- disbursement of Youth funds for FY 2017-18", "metadata": {"headings": [{"headings_0": {"content": "Appendix II: Evaluation of Planned Output Uganda Road Fund Budget (URF)", "page": 28, "level": 1}}, [{"headings_0": {"content": "Appendix III: Non- disbursement of Youth funds for FY 2017-18", "page": 32, "level": 1}}]], "page": 31, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": [["Unyama", "Coopil MIC Pa Lacwer Youty Ox- Traction", "Agriculture", "10", "8,400,000"], ["Patiko", "kacel Ox- Pajaa WatekYouth cultivation", "Agriculture", "10", "8,410,000"], ["Awach", "Oguru Bod Ki Gen Animal Traction.", "Agriculture", "15", "7,390,000"], ["Bungatira", "Twon Okun Ribbe Ber youth Farmers", "Agriculture", "10", "7,795,000"], ["Unyama", "Oguru Tic Ryoma Can Youth Piggery Group.", "Agriculture", "12", "7,900,000"], ["Unyama", "Unyama A Diro Pe Rora Youth Poultry group", "Agriculture", "11", "8,580,000"], ["Awach", "Boli Pi Cing Maleng grinding Mill.", "Industry/Agro", "10", "6,840,000"], ["Patiko", "Anyodwe Producers Youth", "Trade", "12", "7,100,000"], ["Patiko", "Angany Can Kwoki Youth  Produce Traders", "Trade", "10", "7,100,000"], ["**Total**", "", "", "**100**", "**69,515,000**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Non- disbursement of Youth funds for FY 2017-18", "page": 32, "level": 1}}], "page": 32, "document_name": "Gulu DLG Report of Auditor General 2018", "columns": ["Sub County", "Names of the YIGs", "Activity for implementation", "Number of beneficiaries.", "Amount to be disbursed"], "type": "table"}}, {"content": "Appendix IV: PPDA Procurement Audit Findings", "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: PPDA Procurement Audit Findings", "page": 33, "level": 1}}], "page": 33, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "heading"}}, {"content": [["**1.**", "**Management of works under force account mechanism:** On 24 th November 2017, Gulu Municipal Council\u2019s Contracts Committee approved works estimated at UGX 224,359,800 to be implemented under force account mechanism for the following roads:  i. Akonyi Bedo-Omoti road 17Km out of 22.5Km at the cost of UGX ii. Pageya \u2013Omel road 11KM out of 37Km at a total cost of UGX iii. Coope \u2013Cetkana \u2013Pugwinyi road 15.5Km out of 17.5Km at a total cost of UGX 64,973,800;  iv. Negri \u2013Paminano Road 6.5Km out 6.5Km at a total cost of UGX v. Paicho \u2013Corner \u2013Mega 8.5Km out of 8.5Km at the total cost of UGX 64,857,800; 41,505,500; 42,155,000; and 10,867,000. The Authority noted the following;  a) There was no evidence of any procurement process for inputs required for works except fuel contrary to Regulation 4 of the PPDA (Force Account Mechanism) Regulations, 2014.E.g. building materials, fuel, Traxcavator & Low Bed.  b) The Authority also observed that throughout the financial year there was no report submitted to the office of the Accounting Officer on works undertaken using the force account mechanism contrary to Regulation 5 (5) of the PPDA (Force Account Mechanism) Regulations, 2014.", "Mismanagement of resources allocated for works under the force account mechanism.", "The Accounting Officer should ensure  procurement procedures are followed when procuring inputs under force account. that"], ["**2.**", "**Deficiency and non-performance of the Procurement Unit:** During the audit, the Authority made the following observations  a) The Procurement and Disposal Unit failed to submit quarterly reports", "Failure to procurements  hinders accountability. report on undertaken", "The Chief Administrative Officer should strengthen the internal controls on record"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: PPDA Procurement Audit Findings", "page": 33, "level": 1}}], "page": 33, "document_name": "Gulu DLG Report of Auditor General 2018", "columns": ["No", "Finding", "Risk/Implication", "Recommendation"], "type": "table"}}, {"content": "32", "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: PPDA Procurement Audit Findings", "page": 33, "level": 1}}], "page": 33, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": [["", "on procurement and disposal for the entire financial year 2017/2018 as per the guideline issued by the Authority. The quarterly reports were later submitted on 7 th September 2018 without the respective Contracts Committee minutes.  b) There were three hundred ninety eight (398) procurement transaction payments worth UGX 758,059,547 in the IFMS purchase register which were entered by the Procurement Officer but did not follow the pre-requisite procurement procedures such as raising requisitions, conducting a bidding process, evaluation of bids and issuance of call off orders for those under framework arrangement as required under the PPDA Act, 2003 and Local Governments (PPDA) Regulations, 2006\\. These included among others; Newspaper adverts, accounting books, banana suckers, blankets and bed sheets for nodding, book shelves/filing cabinets, borehole pump parts, materials, fuel, furniture, goods for agricultural extension, grader blade, hire of road equipment, laptop, local materials, meals and refreshments, motorcycle repair, mowing, payment for gravel, camera, vehicle repair and service, food for nodding, tonner and vehicle tyres.  c) During the audit, the Procurement Officer informed the auditors that there were five (5) Contracts Committee sittings during the financial year under review, only three sets of minutes were on the Contracts Committee minute file.  d) All the sampled procurement action files reviewed during the audit were incomplete despite the Entity being notified early hence an indicator of poor record keeping.  e) Furthermore there were numerous inconsistencies in the procurement action files which are discussed in detail in this management letter.", "", "keeping Procurement Unit. within  the and Disposal"], ["**3.**", "**Suspected fraudulent payments for repair of motorcycles:** The Authority found a series of payments entered by the Procurement Officer in the IFMS purchase register worth UGX 8,330,000 attributed to repair of motorcycles that appeared fictitious and lacked evidence to prove that the services were required and procured in accordance with the Local", "Loss of money and citizens denied service delivery.", "The Chief Administrative Officer should farther investigate and bring to book any persons found responsible for fraudulent activities"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: PPDA Procurement Audit Findings", "page": 33, "level": 1}}], "page": 34, "document_name": "Gulu DLG Report of Auditor General 2018", "columns": ["No", "Finding", "Risk/Implication", "Recommendation"], "type": "table"}}, {"content": "33", "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: PPDA Procurement Audit Findings", "page": 33, "level": 1}}], "page": 34, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": [["", "Governments (PPDA) Regulations, 2006 and guidelines and fairly executed.  *Suspected fraudulent payment for repair of motorcycles*  **GoU Departme Provider No.** nt** **Report (UGX)** Production Gene 490,000 **LG SOB** i  2662 **Subject of Procuremen** **t**  Motorcycle repair Motorcycle repair -Oyet Fred Motorcycle repair Motorcycle repair Motorcycle repair Motorcycle repair Motorcycle repair 2664 Production Gene 490,000 ii  2665 Production Gene 490,000 iii  2666 Production Gene 490,000 iv  2657 Production Gene 490,000 v 2658 Production Gene 490,000 vi Construction and Motor Garage Construction and Motor Garage Construction and Motor Garage Construction and Motor Garage Construction and Motor Garage Construction and Motor Garage Construction 2659 Production Gene 490,000 vii", "including recovery of any lost funds."], ["**No.**", null, null], ["i", null, null], ["ii", null, null], ["iii", null, null], ["iv", null, null], ["v", null, null], ["vi", null, null], ["vii", null, null]], "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: PPDA Procurement Audit Findings", "page": 33, "level": 1}}], "page": 35, "document_name": "Gulu DLG Report of Auditor General 2018", "columns": ["column_0", "column_1", "column_9"], "type": "table"}}, {"content": "34", "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: PPDA Procurement Audit Findings", "page": 33, "level": 1}}], "page": 35, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": "and Motor  \nGarage  \nviii 2660 Motorcycle Production Gene 490,000 repair  \nConstruction  \nand Motor  \nGarage  \nix 2661 Motorcycle Production Gene 490,000 repair  \nConstruction  \nand Motor  \nGarage  \nx 2667 Motorcycle Production Gene 490,000 repair  \nConstruction  \nand Motor  \nGarage  \nxi 2668 Motorcycle Production Gene 490,000 repair  \nConstruction  \nand Motor  \nGarage  \nxii 2589 Repair Production Nile Energy 490,000 Motorcycle  \nLimited  \nxiii 2590 Repair Production Nile Energy 490,000 Motorcycle  \nLimited  \nxiv 2591 Repair Production Nile Energy 490,000 Motorcycle  \nLimited  \nxv 2592 Repair Production Nile Energy 490,000 Motorcycle  \nLimited  \nxvi 2593 Repair Production Nile Energy 490,000 Motorcycle  \nLimited  \nxvii 2727 Repair of Production Nile Energy 490,000 Motorcycle  \nLimited \nTotal \n8,330,00 \n0 \n35", "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: PPDA Procurement Audit Findings", "page": 33, "level": 1}}, [{"headings_0": {"content": "Total", "page": 36, "level": 5}}], [{"headings_0": {"content": "8,330,00", "page": 36, "level": 5}}], [{"headings_0": {"content": "8,330,00", "page": 36, "level": 5}}], [{"headings_0": {"content": "8,330,00", "page": 36, "level": 5}}]], "page": 36, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": [["**4.**", "**Suspected fraudulent evaluation of bids:** The Authority found that in the following procurement transactions there were fraudulent actions as described below:  a) Some of the bids that had been received were not evaluated.  b) Some firms were not issued bidding documents but had bids being evaluated.  c) Bids from some firms were evaluated without a record of being received and opened by the Entity. *Fraudulent evaluation of bids*  **No. Subject Amount (UGX)** **Finding** Renovation of one block of four classrooms  at Akonyibedo PS in Unyama  Sub- County Renovation of water born toilet behind  DHO office  the district headquarters at i.e. 34,950,000 The record of bid opening had only one firm i.e. De-wats Company however, two more companies  Beep Investment (U) Ltd & Denflo Construction Company Ltd were evaluated.  14,551,400 Out of the three bids that were received, only two bids of Asienjo General Enterprises (U) Ltd & Agresia Holdings Ltd were evaluated. The Bid of Fink Enterprises was not evaluated.  iii  Construction of 4 28,484,076 Out of the three bids that were i ii", "The Entity was exposed to a risk of unfair advantage being given to some firms at the cost of other potentially competent firms.", "The Chief Administrative Officer should compel the Procurement Officer to show cause as to why disciplinary action should not be taken against him."]], "metadata": {"headings": [{"headings_0": {"content": "8,330,00", "page": 36, "level": 5}}], "page": 37, "document_name": "Gulu DLG Report of Auditor General 2018", "columns": ["column_0", "column_1", "column_7", "column_8"], "type": "table"}}, {"content": "36", "metadata": {"headings": [{"headings_0": {"content": "8,330,00", "page": 36, "level": 5}}], "page": 37, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": [["", "stances drainable latrine with urinal at Lugore HC II in Labworomore Parish in Palaro Sub-county", "", "received, only the bid of Deg Bedo Company Ltd was evaluated. Bids submitted by Kica Ber General Traders Ltd and OCF Construction & General Merchandise Ltd were not evaluated. Deg Bedo Company  was recommended  award despite not complying with the required bid validity i.e. they proposed 30 days and the requirements was 90 days Ltd for", "", "", ""], ["iv", "and of II in Renovation expansion  Lugore HC OPD Labworomore Parish in Palaro Sub-county", "47,558,600", "Out of the three bids that were received, only the bid of Deg Bedo Company Ltd was evaluated. Bids submitted by Davico General Supplies & Construction (U) Ltd and Cumuni Holdings Ltd were not evaluated. Deg Bedo Company  was recommended  award despite not complying with the required bid validity i.e. they proposed 30 days and the requirements was 90 days Ltd for", "", "", ""], ["v", "low sealing at Design of cost Laroo-Pageya", "45,068,000", "Two bids i.e. from Techno Design Engineering Ltd and MBJ Technology Ltd were evaluated however there was no proof of their receipt and", "", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "8,330,00", "page": 36, "level": 5}}], "page": 38, "document_name": "Gulu DLG Report of Auditor General 2018", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6"], "type": "table"}}, {"content": "37", "metadata": {"headings": [{"headings_0": {"content": "8,330,00", "page": 36, "level": 5}}], "page": 38, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": [["", "subsequent bid opening.", "", "", "", null, null], ["vi", "771 tree to sub Supply of 1,950 passion fruits to production department  mango  seedlings  Patiko county,under  PMG and DDEG Funding", "Various rates", "While the evaluation report listed 4 firms that responded, only 2 were evaluated i.e. Amlo Holdings Ltd & Ibinoga Construction & General Merchandise. Latong & Sons Co. Ltd and Alabama Crown Ltd were not evaluated.", "", "", ""], ["vi", "Construction fish pond Agonga Bungatira county of in Parish, sub-", "22,800,000", "record of receipt had 3 firms however only one firm was evaluated i.e. Stanhope Construction And General Merchandise Ltd. AKA Construction and Ibinonga construction & general merchandise  not evaluated. were", "", "", ""], ["vii", "Deep borehole apron casting and hand  pump installation of 7 boreholes  in Awach, Paicho, Unyama, Patiko, Bungantira and Palaro sub-county", "41,468,000", "Whereas 2 bids were received only one i.e. that of Balcon Engineering  was evaluated& the one of Agola Enterprises Ltd not evaluated. Ltd", "", "", ""], ["viii", "borehole 7 in drilling boreholes of Deep", "85,904,000", "Whereas bids from PMP Holdings Ltd & BM Watsan Holdings Ltd were evaluated,", "", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "8,330,00", "page": 36, "level": 5}}], "page": 39, "document_name": "Gulu DLG Report of Auditor General 2018", "columns": ["", "stances drainable latrine with urinal at Lugore HC II in Labworomore Parish in Palaro Sub-county", "", "received, only the bid of Deg Bedo Company Ltd was evaluated. Bids submitted by Kica Ber General Traders Ltd and OCF Construction & General Merchandise Ltd were not evaluated. Deg Bedo Company  was recommended  award despite not complying with the required bid validity i.e. they proposed 30 days and the requirements was 90 days Ltd for", "", "", ""], "type": "table"}}, {"content": "38 \nAwach, Paicho,  \nbids were not received from \nBungatira,  \nthese firms. A bid was \nUnyama , Patiko  \nreceived from Geobot Water \n& Palaro Sub-  \nEngineering Services but not \nCounties  \nevaluated. \n39 \nAppendix V: Status of Medical Equipment in Awach HC IV", "metadata": {"headings": [{"headings_0": {"content": "8,330,00", "page": 36, "level": 5}}, [{"headings_0": {"content": "8,330,00", "page": 36, "level": 5}}], [{"headings_0": {"content": "8,330,00", "page": 36, "level": 5}}], [{"headings_0": {"content": "8,330,00", "page": 36, "level": 5}}], [{"headings_0": {"content": "8,330,00", "page": 36, "level": 5}}], [{"headings_0": {"content": "8,330,00", "page": 36, "level": 5}}], [{"headings_0": {"content": "8,330,00", "page": 36, "level": 5}}], [{"headings_0": {"content": "Appendix V: Status of Medical Equipment in Awach HC IV", "page": 41, "level": 1}}]], "page": 39, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "paragraph"}}, {"content": [["", "C/s sets (caesarean sets)", "5", "For C-Section operations", "0", "N/A", "Needed"], ["", "Oxygen cylinders (large size)", "3", "For administration of Oxygen", "2", "Good", "More needed"], ["", "Hernia sets", "4", "For operation and management of Hernia", "0", "N/A", "Needed"], ["", "D&C sets", "3", "Used for dilatation and curettage", "3", "Good", ""], ["", "MVA", "3", "For manual volume aspiration", "3", "Good", ""], ["", "Ambu bag", "", "", "", "", ""], ["", "1\\. Neonatal", "2", "Used to provide positive pressure ventilation", "2", "Good", ""], ["", "2\\. Adult", "2", "Used to provide positive pressure ventilation", "2", "Good", ""], ["", "Penguin sucker", "2", "Helps in clearing the babies airway", "0", "N/A", "Needed"], ["", "Nasal oxygen prongs", "10", "Used to deliver supplementary oxygen", "10", "Good", ""], ["", "Laparotomy set", "2", "Surgical incision into the abdomen for evacuation or preparation for surgery", "0", "N/A", "Needed"], ["", "Pulse oximeter", "2", "Non-invasive method for monitoring oxygen levels", "1", "Good", "More needed"], ["", "Suction machine", "", "", "", "", ""], ["", "1\\. Manual", "1", "Extraction of mucus and other fluids", "1", "Good", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix V: Status of Medical Equipment in Awach HC IV", "page": 41, "level": 1}}], "page": 41, "document_name": "Gulu DLG Report of Auditor General 2018", "columns": ["SN", "NAME OF EQUIPMENT", "QUANTITY", "USE/PURPOSE", "EXISTANCE", "CONDITION", "REMARKS"], "type": "table"}}, {"content": [["", "2\\. Electric", "1", "Extraction of mucus and other fluids", "1", "Good", ""], ["", "Boyle\u2019s machine bp calf", "5", "For administering anaesthesia", "0", "N/A", "Needed"], ["", "Anaesthetic trolley", "1", "For administering anaesthesia", "1", "Good", ""], ["", "Oxygen concentrator", "10", "For administering oxygen", "2", "Good", "More needed"], ["", "Portable operating light", "2", "Provide light during operations", "2", "Good", ""], ["", "Laryngoscope", "1", "Used for examining the larynx", "1", "Good", ""], ["", "Blood pressure machines[bp]", "2", "Measuring pressure", "2", "Good", ""], ["", "Autoclave", "", "", "", "Good", ""], ["", "1\\. Electric", "1", "Used for sterilization", "1", "Good", ""], ["", "2\\. Non electric", "1", "Used for sterilization", "1", "Good", ""], ["", "Steam steriliser", "1", "Sterilising medical equipment to get rid of bacteria and other pathogens", "1", "Good", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix V: Status of Medical Equipment in Awach HC IV", "page": 41, "level": 1}}], "page": 42, "document_name": "Gulu DLG Report of Auditor General 2018", "columns": ["SN", "NAME OF EQUIPMENT", "QUANTITY", "USE/PURPOSE", "EXISTANCE", "CONDITION", "REMARKS"], "type": "table"}}, {"content": "Appendix VI: Missing records on Procurement Action files", "metadata": {"headings": [{"headings_0": {"content": "Appendix VI: Missing records on Procurement Action files", "page": 42, "level": 1}}], "page": 42, "document_name": "Gulu DLG Report of Auditor General 2018", "type": "heading"}}, {"content": [["Gulu508/wrks/2 017- 2018/000004", "Deep drilling of 7 boreholes in Awach, Paicho, Bungatira, Patiko, Unyama and Palaro sub counties under DDEG and DWSCG funding", "Brottos (U) Ltd", "85,904,000", "Availability of funds not completed only 22.8m provided for one borehole under DDEG. Bid issue and receipt records not signed and attached were duplicates. Evaluation report not attached. Approval of procurement"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix VI: Missing records on Procurement Action files", "page": 42, "level": 1}}], "page": 42, "document_name": "Gulu DLG Report of Auditor General 2018", "columns": ["Reference Number Procurement", "Subject Procurement of", "Name of Provider/ Contractor", "Contract Value", "Remarks"], "type": "table"}}, {"content": [["", "method and bid document not attached.", null, null, null], ["Gulu508/wrks/2 017- 2018/00029", "Deep  borehole apron casting of 7 boreholes in Awach Paicho, Unyama, Patiko and Palaro sub-counties under DDEG and DWSCG", "Balcon Engineering Ltd", "41,468,000", "PPDA form 1 for procurement requisition and confirmation of funds not attached. Records of did issue and receipt not signed. No approval of the method of procurement by the contracts committee."], ["Gulu508/wrks /2017- 2018/00001", "of Construction of one block  2 classrooms with an office attached at Aswa Camp Primary School.", "Awoto Ltd Foundation", "73,978,700", "Bid issue and receipt records not signed and attached were duplicates. Evaluation report not attached. Approval of procurement method and bid document not attached."], ["Gulu508/wrks /2017- 2018/00002", "of Construction of one block  2 classrooms  at Palaro  Primary School", "Roovaco Company Ltd", "60,650,922", "Bid issue and receipt records not signed and attached were duplicates. Evaluation report not attached. Approval of procurement method and bid document not attached."], ["Gulu508/wrks/2 017- 2018/00003", "of Construction of one block  2 classrooms  at Tegot  Primary School", "Lacan Bil (u) Ltd", "61,220,660", "Bid issue and receipt records not signed and attached were duplicates. Evaluation report not attached. Approval of procurement method and bid document not attached."], ["Not indicated", "Renovation  of administration building  DDEG funding under", "Lacan Bill (U) Ltd", "33,485,560", "Procurement not reported on. PPDA form 1 for procurement requisition and confirmation of funds not attached. Records of did issue and receipt not signed. No approval of the method of procurement by the contracts committee."]], "metadata": {"headings": [{"headings_0": {"content": "Appendix VI: Missing records on Procurement Action files", "page": 42, "level": 1}}], "page": 43, "document_name": "Gulu DLG Report of Auditor General 2018", "columns": ["Reference Number Procurement", "Subject Procurement of", "Name of Provider/ Contractor", "Contract Value", "Remarks"], "type": "table"}}], "table_of_contents": [{"content": ["OFFICE OF THE AUDITOR GENERAL", "THE REPUBLIC OF UGANDA", "OFFICE OF THE AUDITOR GENERAL", "UGANDA"], "page": 1}, {"content": ["Opinion - 4", "Key Audit Matters - 5", "  1.0 Performance of Youth Livelihood programme - 5", "  1.1 Funding of the Programme - 6", "  1.2 Non-compliance with the Repayment Schedule - 6", "  1.3 Failure to transfer recovered funds to the recovery account in BOU - 7", "  1.4 Inspection of Performance of Youth projects - 7", "  2.0 Implementation of the Uganda road Funds - 7", "  2.1 Budget Performance - 8", "  2.2 Status of Implementation - 9", "    2.2.1 Routine Manual Maintenance - 9", "    2.2.2 Routine mechanized maintenance - 9", "    2.2.3 Periodic Maintenance - 9", "  3.0 Contingent Liability - 10", "  4.0 Unpaid Pension and Gratuity Arrears - 10", "  5.0 Payables - 10", "  6.0 Incomplete and abandoned works - 11", "Incomplete renovation and expansion of OPD in Lugore HCII Palaro Sub 6.1", "County - 11", "  6.2 Incomplete/Abandoned Low Cost Sealing of Laroo - Pageya Road 2 Km - 12", "  7.0 Non-Disbursement of YLP funds for financial year 2017/18 - 13", "  8.0 Non-Assessment of Taxable Revenue - 14", "Summary of exceptions raised in the PPDA audit report of the district for the 9.0", "financial year ended 30 th June, 2018 - 14", "Other Information - 14", "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION - 17", "  10.0 Management of Natural Resources - 17", "  10.1 Unlicensed Activities on Natural resources - 17", "  11.0 Establishment of the Physical Planning Committee - 18", "  11.1 Performance of the Physical Planning Committee - 18"], "page": 2}, {"content": ["  11.2 Non Budgeting for the Physical Planning Committee Activities - 19", "  12.0 Management of Road Equipment - 19", "  12.1 Failure to maintain road equipment records - 19", "  12.2 Non-functional/ Grounded Equipment - 20", "  13.0 Status of Basic Medical Equipment - 21", "  13.1 Failure to record medical equipment in the district assets register - 21", "  14.0 Missing Procurement Records - 21", "Appendix I: Noncompliance with the repayment schedule - 23", "Appendix II: Evaluation of Planned Output Uganda Road Fund Budget (URF) - 27", "Appendix III: Non- disbursement of Youth funds for FY 2017-18 - 31", "Appendix IV: PPDA Procurement Audit Findings - 32", "Appendix V: Status of Medical Equipment in Awach HC IV - 40", "Appendix VI: Missing records on Procurement Action files - 41"], "page": 3}]}