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+{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 5}}], "page": 1, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDA PRISONS SERVICES", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDA PRISONS SERVICES", "page": 1, "level": 5}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 5}}], "page": 1, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE 2023", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDA PRISONS SERVICES", "page": 1, "level": 5}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 5}}], "page": 1, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "metadata": {"headings": [{"headings_0": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 1, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDA PRISONS SERVICES", "page": 1, "level": 5}}], "page": 1, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Table of Contents", "metadata": {"headings": [{"headings_0": {"content": "Table of Contents", "page": 2, "level": 5}}, {"headings_1": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 1, "level": 1}}], "page": 2, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ii", "metadata": {"headings": [{"headings_0": {"content": "Table of Contents", "page": 2, "level": 5}}, {"headings_1": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 1, "level": 1}}], "page": 2, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "List of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 5}}, {"headings_1": {"content": "Table of Contents", "page": 2, "level": 5}}], "page": 3, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["Bn", "Billion"], ["GOU", "Government of Uganda"], ["ICT", "Information Communication Technology"], ["IESBA", "International Ethics Standards Board for Accountants"], ["IFMS", "Integrated Financial Management System"], ["INTOSAI", "International Organization of Supreme Audit Institutions"], ["ISSAIs", "International Standards of Supreme Audit Institutions"], ["LGs", "Local Governments"], ["MDAs", "Ministries, Departments and Agencies"], ["Mn", "Million"], ["MoFPED", "Ministry of Finance, Planning and Economic Development"], ["MOJCA", "Ministry of Justice and Constitutional Affairs"], ["NAA", "National Audit Act, 2008"], ["NTR", "Non Tax Revenue"], ["PFMA", "Public Financial Management Act, 2015"], ["PPDA", "Public Procurement and Disposal of Public Assets"], ["PS/ST", "Permanent Secretary/Secretary to Treasury"], ["TI", "Treasury Instructions, 2017"], ["UGX", "Uganda Shillings"], ["UPS", "Uganda Prisons Service"]], "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 5}}, {"headings_1": {"content": "Table of Contents", "page": 2, "level": 5}}], "page": 3, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "columns": ["Acronym", "Meaning"], "type": "table"}}, {"content": "iii", "metadata": {"headings": [{"headings_0": {"content": "List of Acronyms", "page": 3, "level": 5}}, {"headings_1": {"content": "Table of Contents", "page": 2, "level": 5}}], "page": 3, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDA", "page": 4, "level": 5}}, {"headings_1": {"content": "List of Acronyms", "page": 3, "level": 5}}], "page": 4, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "PRISONS SERVICE FOR THE YEAR ENDED 30 TH JUNE, 2023", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDA", "page": 4, "level": 5}}, {"headings_1": {"content": "List of Acronyms", "page": 3, "level": 5}}], "page": 4, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDA", "page": 4, "level": 5}}], "page": 4, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I have audited the financial statements of Uganda Prisons Service, which comprise the Statement of Financial Position as at 30 th June 2023, the Statement of Financial Performance, Statement of Changes in Equity and Statement of Cash Flows, together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. \nIn my opinion, the accompanying financial statements of Uganda Prisons Service, for the financial year ended 30 th June, 2023 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act (PFMA), 2015 and the Financial Reporting Guide, 2018 (as amended).", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDA", "page": 4, "level": 5}}, [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDA", "page": 4, "level": 5}}]], "page": 4, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Basis for Opinion", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 5}}], "page": 4, "document_name": "Uganda Prisons Service (UPS) 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's Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Uganda Prisons Service 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 (IESBA), Code of Ethics for Professional Accountants (Parts A and B), 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.", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 5}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 4, "level": 5}}], "page": 4, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Key Audit Matter", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 5}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 5}}], "page": 4, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole and in forming my opinion thereon, and I do not provide a separate opinion on these matters. I have determined the matters described below to be key audit matters communicated in my report. \n1.0", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 5}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 5}}, [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 5}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 5}}]], "page": 4, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implementation of the approved budget", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], "page": 4, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Paragraph 2 of Schedule 5 of the PFMA 2015 requires Accounting Officers to prepare an appropriation account showing the services for which the moneys expended were voted, the sums actually expended on each service, and the state of each vote compared with the amount appropriated for that vote by Parliament. \n1 \nEntities prepare budgets every year, which provide expected revenue and expenditure for the year. The budgets are supported by workplans that show what specific activities and outputs the funds will be spent on in order to deliver services to citizens. \nIn arriving at my findings, I reviewed documents such as work plans, budgets and performance reports. I also conducted interviews and physical inspections to corroborate my findings from the review of documents. \nThe mandate of Uganda Prisons Service is to ensure that every person retained legally in prison is kept in humane, safe custody provided in court when required until lawfully discharged or removed from prison. \nDuring the financial year 2022/2023, the entity had a budget of UGX.340.060Bn out of which UGX.335.375Bn was warranted on the various items as shown below;", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}, [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}]], "page": 4, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "Recurrent (wage)", "120.020", "115.595", "96%"], ["2", "Recurrent (non-wage)", "193.669", "193.409", "99%"], ["3", "Development", "26.371", "26.371", "100%"], ["", "**Total**", "**340.06**", "**335.375**", "98.6%"]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], "page": 5, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "columns": ["Sn", "Details", "Budget (UGX \u2018Bn)", "Warrants (UGX \u2018Bn)", "Percentage release"], "type": "table"}}, {"content": "Out of the total warrants of UGX.335.375Bn, I reviewed the utilization of warrants worth UGX.288.629Bn (86%) as summarised in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], "page": 5, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "Wage expenditure (Payroll audit/FS audit)", "113.605", "34"], ["2", "Focus area (Assessment of the condition of detention facilities in UPS)", "109.981", "67"], ["3", "Outputs/activities selected for budget performance review", "65.043", "86"], ["", "**Total amount audited**", "**288.629**", ""], ["", "**Total warrants**", "**335.375**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], "page": 5, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "columns": ["Sn", "Details", "Actual expenditure (UGX)", "Cumulative Percentage"], "type": "table"}}, {"content": "Below are my findings from the performance of revenues/warrants, absorption of warrants and implementation of out-puts and activities under the budget performance review.", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], "page": 5, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**1.1**", "**of Non-Tax Revenue (NTR)**  According to the approved NTR estimates for the FYR 2022/2023, the entity budgeted to collect UGX.26.86Bn during the year. However, by the end of the year only UGX.25.99Bn had been collected representing a 97% performance. collection of NTR at vote level negatively affects NTR collections at Treasury level thereby denying government resources for implementation of activities. **Revenue Performance Performance** Under", "I advised the Accounting Officer to expedite  the mitigation measures in order to boost the performance of non- tax revenue."]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], "page": 5, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": "2", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], "page": 5, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**No** Observation**", "**Recommendation**"], ["order to mitigate the post-harvest challenges the entity is installing two (2) silo storage facilities at Lugore and Ruimi prison farms and is constantly engaging with Ministry of Finance to provide funds to establish prisons production systems which include both mechanisation and irrigation systems. **of GOU warrants**  The entity had an approved budget of UGX.340.1Bn from the various programmes out of which UGX.335.4Bn was warranted resulting in a shortfall of UGX.4.68Bn representing a 98% performance. performance of warrants from the programme from which the entity was allocated funds is shown in the table below; **Programme Approved**  **Budget** (UGX \u2018Bn)** **Warrants (UGX \u2018Bn)** **Variance (UGX\u2019 Bn)** **%age perfor mance** Governance and security 340.06 335.38 4.68 98% UGX.4.68Bn that was not warranted was meant for the following activities which were either partially or not implemented at all: \uf0b7 Payment of newly recruited staff who were still undergoing training and the newly promoted staff.  \uf0b7 Payments to pensioners.  \uf0b7 Payments of gratuity to pay staff who had retired  \uf0b7 Funds intended for the operational expenses for Murchison Bay Hospital, Luzira. from 2022/2023, the year under Accounting Officer explained that the funds to settle pension and gratuity had been budgeted for and provided as arrears of UGX.3.94Bn 2023/2024 which is the subsequent financial year. In addition, a budget enhancement of UGX.5.96Bn had been made in the financial year 2023/24, part of which is to clear outstanding salaries review while management continues to lobby the Ministry of Finance for financing for the Murchison Bay hospital. The Accounting Officer explained that UPS collects NTR from Prisons farms, Prisons Industries, and Prisons Band and the shortfall was majorly on prisons farms due to erratic weather conditions and post-harvest losses on the side of prisons farming. In **Performance** The The The", "advised  the Accounting Officer to ensure that MoFPED is engaged to avail resources  as appropriated.  In addition, I advise the Accounting Officer to ensure that the un- paid salaries, pension and gratuity are cleared using the funds availed for the purpose  the financial  year 2023/2024. in I"], ["**Utilization of Warrants**  Out of the total warrants of UGX.335.38Bn availed to the entity during the year, UGX.333.20Bn was utilized resulting in un-utilized warrants of UGX.2.17Bn representing 99% utilization as shown in the table below; **1.2**", "I advised the Accounting Officer to expeditiously ensure that all unpaid staff salaries  and pensioners\u2019"]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], "page": 6, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "columns": ["column_0", "column_7"], "type": "table"}}, {"content": "3", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], "page": 6, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**No Observation Recommendation**", null, null, null, null, null, null, null, null], ["\uf0b7 \uf0b7 \uf0b7", "**Programme**", null, "**Warran**", "**Utilizatio**", "**Varianc**", "**%age**", null, "obligations  are budgeted for and settled in the next financial year."], [null, "", null, "**ts**", "**n of**", "**e (UGX)**", "**performa**", null, null]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], "page": 7, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8"], "type": "table"}}, {"content": [["**No Observation Recommendation**", null, null, null, null, null, null, null, null], ["\uf0b7 \uf0b7 \uf0b7", "**Programme**", null, "**Warran**", "**Utilizatio**", "**Varianc**", "**%age**", null, "obligations  are budgeted for and settled in the next financial year."], [null, "", null, "**ts**", "**n of**", "**e (UGX)**", "**performa**", null, null], [null, null, null, "**(UGX)**", "**warrants**", "**Bn**", "**nce**", null, null], [null, null, null, "**Bn**", "**(UGX) Bn**", null, null, null, null], [null, "Governance  and", null, "335.38", "333.20", "2.17", "99%", null, null], [null, "security", null, null, null, null, null, null, null], [null, "warrants that were not utilized were meant for the following activities that were partially or not implemented at all. **showing activities affected by under-utilization of warrants** **Table**", null, null, null, null, null, null, null], [null, "", "**the** **Activities affected** **by** under utilization** **Officer\u2019s for the under-** **Accounting** **explanation** utilization of warrants** **Warrant s not Utilized \u2013 UGX Bn**", null, null, null, null, "to", null], [null, "1", "Food Supplies 0.029 Funds bounced due to errors in supplier bank account details.", null, null, null, null, null, null], [null, "2", "1.58 These were salaries for newly recruited staff who didn\u2019t have supplier numbers of IFMS and therefore could not be paid on the system.  In addition, the salary increments for the promoted staff had not been effected. General Staff Salaries", null, null, null, null, null, null], [null, "3", "arrears Domestic  0.030 Funds bounced due to errors in supplier bank account details.", null, null, null, null, null, null], [null, "4", "0.321 The particulars on files for retired staff were incomplete. Therefore, payments could not be effected to them. Pension", null, null, null, null, null, null], [null, "5", "0.045 There was a delay in clearance for the pensioners entitled to these funds. Gratuity Arrears", null, null, null, null, null, null], [null, "6", "0.056 These are salaries for the Deputy Commissioner of Prisons position, appointed  but accessed on the payroll in April 2023 as a deputy. in November Statutory salaries", null, null, null, null, null, null], [null, "7", "0.099 Payment to Ms. Famane Investments Ltd bounced due to errors in the bank account details. Classified assets acquisition", null, null, null, null, null, null], [null, "", "**2.16**", null, null, null, null, null, null], [null, "a result of failure to utilise warrants:  Some of the newly recruited staff were not paid, leading to Newly promoted staff were not paid the incremental amounts due to them, leading to salary arrears at the end of the year. There was a delay in the payment of retired staff retirement salary arrears. benefits.", null, null, null, null, null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], "page": 7, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8"], "type": "table"}}, {"content": "The \nAs  \n4", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}, [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}]], "page": 7, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["**1.3**", "**Implementation of outputs**  I assessed the implementation of six (6) outputs that were fully quantified with thirty-seven (37) activities worth UGX.65.04Bn and noted that six (6) outputs with 37 activities worth UGX.65.04Bn were partially implemented. of the 37 activities, the entity fully implemented 14 activities; 19 activities were partially implemented, while four (04) activities remained unimplemented. are in **Appendix 1.** on-implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the entity did not implement the following planned activities despite having received the required funds: Construction of a perimeter wall fence around the industrial workshop and storage facilities.  Maintenance of 10 Grain and seed cribs at Namalu, Ibuga, Isimba and Kiburara.  Construction of Ten Energy savings stoves at Kitalya. Accounting Officer explained that the funds for the activities were received towards end of the 4 th quarter, yet the activities were to be implemented using force on account where all the required materials have to be available for physical works to start. Whereas the required materials had been procured by end of the financial year, physical works had not started. works on both activities were carried out in 2023/2024, the subsequent financial year. Whereas, the works for the maintenance of the 10 cribs have been completed, the construction of the perimeter wall was still ongoing. N 2. 3. Out Details 1.  The Physical", "that advised  the Accounting Officer to ensure  the construction of the perimeter wall is expeditiously completed. I"], ["**1.4**", "**Activities implemented outside the Approved Work plan**  I reviewed the Annual Work plan and expenditure details and noted that UPS carried out activities leading to land preparation for a seed bed in Aswa Adjumani and Awei, at a cost of UGX.7.708Bn, an activity outside the approved work plan. The table below refers. **No Activity details** Amount spent (UGX \u2018Bn)** Land Preparation for seed bed at  7.708Bn Aswa Adjumani and Awei of activities outside the approved work plan translates into diversion of funds, leading to the accumulation of arrears and non-implementation of approved/planned activities. 1 Implementation", "revise advised  the Accounting Officer to always  the work plan and budget through virements where  critical activities have to be implemented even when they were not planned for. I"]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], "page": 8, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_5"], "type": "table"}}, {"content": "5", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], "page": 8, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["The Accounting Officer explained that during the budget implementation for the financial year 2022/23, Cabinet approved a proposal to implement interventions towards national food and animal feed security in the country which project was not in the work plan but came to address the emergency caused by hunger. UPS was given a target of 50,000 acres and was required to work within the existing budget. Therefore, the work-plan and procurement plan were adjusted accordingly to include land preparation for seed bed at Aswa, Adjumani and Awei.", "", null], ["**1.5**", "**Repurposing of funds**  Paragraph 10.3.1 (step 4-approval of payments) states that in reviewing payment requests, an Accounting Officer shall have a primary responsibility of ensuring that there is no mischarge and diversion of funds through wrong coding of transactions. An Accounting Officer shall be held personally liable for any wrong charge accounts used for expenditure incurred by his/her vote a sample of transactions reviewed, I noted that funds to the tune of UGX.17.213Bn were repurposed from the activities on which they were budgeted and spent on food and security intervention on recommendation by the PS/ST. of funds led to non -implementation of planned activities and accumulation of arrears for which funds had been budgeted for. Details of the unimplemented activities are as below: Fifty (50) breeding cows meant for Kiburara farm were not 2\\. Food meant for feeding of prisoners was not paid for which led to accumulation of food arrears. For instance, in the 2022/2023 arrears increased by UGX.115.821Bn. for food supplies 3\\. Various agricultural inputs and protective gear were not procured procured  4\\. Fertilizers for normal farming operations were not paid for thus leading to fertilizer arrears of UGX.3.6Bn  5\\. Medical supplies amounting to UGX.370m were not paid for at the year end.  6\\. Uniforms and beddings amounting to UGX.5.9Bn were supplied but not paid for leading to accumulation of domestic arrears. Accounting Officer explained that during budget implementation, the PS/ST directed that the budget enhancement which was as a result of recommendation by Parliament during budget appropriation be used for the National food security interventions therefore leading to repurposing of the funds. From Repurposing 1. The", "advised  the Accounting Officer to engage the Ministry of Finance and other stakeholders,  to ensure that additional funds are availed to the entity to cover the arrears  and unimplemented activities which were caused  by repurposing of the entity\u2019s funds. I"]], "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}], "page": 9, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": "6 \n1.6", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}, [{"headings_0": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 5}}]], "page": 9, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Delivery of Services from implemented activities", "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 10, "level": 5}}, {"headings_1": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}], "page": 10, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I undertook procedures to confirm if activities implemented by the entity were implemented in a timely manner. I sampled nine (9) activities with a total expenditure of UGX.5.9Bn. Below is a summary of my findings.", "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 10, "level": 5}}, {"headings_1": {"content": "Implementation of the approved budget", "page": 4, "level": 5}}], "page": 10, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table showing delivery of services from implemented activities", "metadata": {"headings": [{"headings_0": {"content": "Table showing delivery of services from implemented activities", "page": 10, "level": 3}}, {"headings_1": {"content": "Delivery of Services from implemented activities", "page": 10, "level": 5}}], "page": 10, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["1", "Complete phase II of installation of the Silo Storage facilities at Ruimi & Lugore prison farms", "3.149", "\uf0b7 The silos were not  yet complete by the time of audit.  \uf0b7 Though the silos be by were to completed September 2023, only civil works were so far being done with  no equipment so far installed", "Delayed completion implies delayed service delivery, wastage of UPS produce due to poor storage conditions.", "The Accounting Officer attributed it to delayed delivery and installation of equipment for the grain plant and silo storage. delays were caused by the requirement to conduct  Pre-Export Verification  of Conformity-PvoC by SGS which was not known at the time of signing the contract.  The contracts are now extended at a no cost up to Feb 2024. The", "I advised the Accounting Officer to ensure that silos are installed and completed within the  revised timelines."], ["2", "Complete construction of staff hospital at Luzira", "0.395", "\uf0b7 Works not yet completed by the time of audit", "Delayed completion means delayed service delivery", "into The Accounting Officer explained that this was a three-year project and the delay was caused by the outbreak of Covid-19 that resulted  total lockdown. The hospital being inside the prison barracks,  Contractors could not access it as the Prison was completely locked down from the public. These works however are now at 80% completion stage.", "I advised the Accounting Officer to ensure that the construction works are expeditiously completed, now that the lock-down has been lifted."], ["3", "the Perimeter wall constructed around  industrial workshop storage  to  security  Luzira and facility enhance at", "0.664", "\uf0b7 Activity not implemented, only materials were procured by the end of the year", "Wall was not yet completed  which  may affect  the security of the workshop", "The Accounting Officer explained that releases started in second quarter but also staggered up to fourth quarter and that affected commencement of a number of projects including the wall fence for  industrial workshop. Materials were procured but delivered towards the end of the financial year and physical works started this FYR 2023/24 and is expected to complete by end of February 2024. the", "I advised the Accounting Officer to ensure that the perimeter wall is completed within the timelines set in the  activity workplan."]], "metadata": {"headings": [{"headings_0": {"content": "Table showing delivery of services from implemented activities", "page": 10, "level": 3}}, {"headings_1": {"content": "Delivery of Services from implemented activities", "page": 10, "level": 5}}], "page": 10, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "columns": ["No", "Activity details", "Total expendit ure (UGX Bn)", "Summary findings of", "Audit remarks", "Management Response", "Audit recommendatio n"], "type": "table"}}, {"content": [["1", "Complete phase II of installation of the Silo Storage facilities at Ruimi & Lugore prison farms", "3.149", "\uf0b7 The silos were not  yet complete by the time of audit.  \uf0b7 Though the silos be by were to completed September 2023, only civil works were so far being done with  no equipment so far installed", "Delayed completion implies delayed service delivery, wastage of UPS produce due to poor storage conditions.", "The Accounting Officer attributed it to delayed delivery and installation of equipment for the grain plant and silo storage. delays were caused by the requirement to conduct  Pre-Export Verification  of Conformity-PvoC by SGS which was not known at the time of signing the contract.  The contracts are now extended at a no cost up to Feb 2024. The", "I advised the Accounting Officer to ensure that silos are installed and completed within the  revised timelines."], ["2", "Complete construction of staff hospital at Luzira", "0.395", "\uf0b7 Works not yet completed by the time of audit", "Delayed completion means delayed service delivery", "into The Accounting Officer explained that this was a three-year project and the delay was caused by the outbreak of Covid-19 that resulted  total lockdown. The hospital being inside the prison barracks,  Contractors could not access it as the Prison was completely locked down from the public. These works however are now at 80% completion stage.", "I advised the Accounting Officer to ensure that the construction works are expeditiously completed, now that the lock-down has been lifted."], ["3", "the Perimeter wall constructed around  industrial workshop storage  to  security  Luzira and facility enhance at", "0.664", "\uf0b7 Activity not implemented, only materials were procured by the end of the year", "Wall was not yet completed  which  may affect  the security of the workshop", "The Accounting Officer explained that releases started in second quarter but also staggered up to fourth quarter and that affected commencement of a number of projects including the wall fence for  industrial workshop. Materials were procured but delivered towards the end of the financial year and physical works started this FYR 2023/24 and is expected to complete by end of February 2024. the", "I advised the Accounting Officer to ensure that the perimeter wall is completed within the timelines set in the  activity workplan."], ["4", "1,200 metrics of seed processed", "Not indicated", "\uf0b7 Whereas 1,406 metric tons of maize  seed", "Less quantities of maize seed processed which", "The Accounting officer explained  whereas 1,406MT had been", "I advised the Accounting Officer to be pro-active"]], "metadata": {"headings": [{"headings_0": {"content": "Table showing delivery of services from implemented activities", "page": 10, "level": 3}}, {"headings_1": {"content": "Delivery of Services from implemented activities", "page": 10, "level": 5}}], "page": 10, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "columns": ["No", "Activity details", "Total expendit ure (UGX Bn)", "Summary findings of", "Audit remarks", "Management Response", "Audit recommendatio n"], "type": "table"}}, {"content": "7 \nand distributed  \nwere produced may negatively produced, only 955.6MT and  \ndevise to Farmers  \nonly, 955.69 affect the non- was processed because strategies of metric tons of tax revenue processing is made on seeking out new seed processed, targets  \ntreated and  \npackaged for  \ndistribution to  \nfarmers.  \n(Source: UPS 4 th  \nquarter report) \n2.0", "metadata": {"headings": [{"headings_0": {"content": "Table showing delivery of services from implemented activities", "page": 10, "level": 3}}, {"headings_1": {"content": "Delivery of Services from implemented activities", "page": 10, "level": 5}}, [{"headings_0": {"content": "Table showing delivery of services from implemented activities", "page": 10, "level": 3}}, {"headings_1": {"content": "Delivery of Services from implemented activities", "page": 10, "level": 5}}], [{"headings_0": {"content": "Table showing delivery of services from implemented activities", "page": 10, "level": 3}}, {"headings_1": {"content": "Delivery of Services from implemented activities", "page": 10, "level": 5}}]], "page": 10, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Assessment of the condition of detention facilities", "metadata": {"headings": [{"headings_0": {"content": "Assessment of the condition of detention facilities", "page": 11, "level": 5}}, {"headings_1": {"content": "Table showing delivery of services from implemented activities", "page": 10, "level": 3}}], "page": 11, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "demand to avoid making buyers for the losses and affecting the improved seed in quality of the seed.  \norder to improve overall yield for farmers in the country as well as the NTR of the entity. \nIncluded in the warrants is a total of UGX.109.98Bn spent on managing detention facilities during the financial year 2022/23 which I audited using a focus area approach and below are my findings. \n2.1", "metadata": {"headings": [{"headings_0": {"content": "Assessment of the condition of detention facilities", "page": 11, "level": 5}}, {"headings_1": {"content": "Table showing delivery of services from implemented activities", "page": 10, "level": 3}}, [{"headings_0": {"content": "Assessment of the condition of detention facilities", "page": 11, "level": 5}}, {"headings_1": {"content": "Table showing delivery of services from implemented activities", "page": 10, "level": 3}}], [{"headings_0": {"content": "Assessment of the condition of detention facilities", "page": 11, "level": 5}}, {"headings_1": {"content": "Table showing delivery of services from implemented activities", "page": 10, "level": 3}}]], "page": 11, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Provision of proper living conditions for staff and prisoners", "metadata": {"headings": [{"headings_0": {"content": "Provision of proper living conditions for staff and prisoners", "page": 11, "level": 5}}, {"headings_1": {"content": "Assessment of the condition of detention facilities", "page": 11, "level": 5}}], "page": 11, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Section 4 of the Prisons Act 2006 states the main objective of the Service as \u201cTo contribute to the protection of all members of society by providing reasonable, safe, secure and humane custody and rehabilitation of offenders in accordance with universally accepted standards\u201d. To achieve its objectives, the Service is required to, among others, ensure proper living conditions for staff and prisoners. \nI noted the following weaknesses from the assessment of living conditions for staff and prisoners:", "metadata": {"headings": [{"headings_0": {"content": "Provision of proper living conditions for staff and prisoners", "page": 11, "level": 5}}, {"headings_1": {"content": "Assessment of the condition of detention facilities", "page": 11, "level": 5}}, [{"headings_0": {"content": "Provision of proper living conditions for staff and prisoners", "page": 11, "level": 5}}, {"headings_1": {"content": "Assessment of the condition of detention facilities", "page": 11, "level": 5}}]], "page": 11, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.1.1 Congestion in Prisons", "metadata": {"headings": [{"headings_0": {"content": "2.1.1 Congestion in Prisons", "page": 11, "level": 5}}, {"headings_1": {"content": "Provision of proper living conditions for staff and prisoners", "page": 11, "level": 5}}], "page": 11, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Strategic Objective 1 of the Uganda Prisons Strategic Development Plan 2020-2025 aims to provide safe, secure and humane custodial services for transforming prisoners through the goal of transforming every prisoner into a responsible, law-abiding and economically productive citizen. This will contribute to the National Development Plan III through the Governance and Security programme, which aims at strengthening people-centred delivery of security, justice, law and order services by setting up or constructing adequate and appropriate infrastructure for delivery of security, rehabilitation of offenders, health services and prisoners\u2019 welfare. This was to be achieved by building more prisons to decongest the existing ones and reduce occupancy capacity from the baseline of 293% to 286%. \nDespite the strategic interventions undertaken by UPS through building additional prison wards, for example, at Ntungamo Prison, Rukungiri, Nwoya, Kitalya, Sheema, Mutufu, Kyenjojo and Sironko Prisons, among others. Congestion in prisons remains a significant challenge since prisoners housing has only increased by 1% over the same period of assessment. \nThe most affected prisons are Isingiro prison, with a holding capacity of 47 with the current population of 377 prisoners (802%); Yumbe prison, with a holding capacity of 25 but currently holding 192 prisoners (768%); Hoima main prison with carrying capacity of 80 \n8 \nbut presently holding 494 prisoners (618%), Kibale prison with a holding capacity of 30 currently holding 184 prisoners and Fortportal main prison with a holding capacity of 309 currently 1,770 prisoners (573%) among others. The table below highlights the Holding Capacity against the Current population for those over 500% excess capacity.", "metadata": {"headings": [{"headings_0": {"content": "2.1.1 Congestion in Prisons", "page": 11, "level": 5}}, {"headings_1": {"content": "Provision of proper living conditions for staff and prisoners", "page": 11, "level": 5}}, [{"headings_0": {"content": "2.1.1 Congestion in Prisons", "page": 11, "level": 5}}, {"headings_1": {"content": "Provision of proper living conditions for staff and prisoners", "page": 11, "level": 5}}], [{"headings_0": {"content": "2.1.1 Congestion in Prisons", "page": 11, "level": 5}}, {"headings_1": {"content": "Provision of proper living conditions for staff and prisoners", "page": 11, "level": 5}}], [{"headings_0": {"content": "2.1.1 Congestion in Prisons", "page": 11, "level": 5}}, {"headings_1": {"content": "Provision of proper living conditions for staff and prisoners", "page": 11, "level": 5}}], [{"headings_0": {"content": "2.1.1 Congestion in Prisons", "page": 11, "level": 5}}, {"headings_1": {"content": "Provision of proper living conditions for staff and prisoners", "page": 11, "level": 5}}]], "page": 11, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table showing excess capacity in some Prison Stations", "metadata": {"headings": [{"headings_0": {"content": "Table showing excess capacity in some Prison Stations", "page": 12, "level": 3}}, {"headings_1": {"content": "2.1.1 Congestion in Prisons", "page": 11, "level": 5}}], "page": 12, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["Jinja", "Jinja Main Prison", "393", "2,134", "1,741", "543%"], ["Nakasongola", "Nakasongola Main Prison", "274", "1,455", "1,181", "531%"], ["Masindi", "Masindi Main Prison", "262", "1,480", "1,218", "565%"], ["Pakwach", "Rangem Main Prison", "144", "789", "645", "548%"], ["Fort portal", "Fortportal Main Prison", "309", "1,770", "1,461", "573%"], ["Yumbe", "Yumbe Prison", "25", "192", "167", "768%"], ["Hoima", "Hoima Prison", "80", "494", "414", "618%"], ["Isingiro", "Isingiro Main Prison", "47", "377", "330", "802%"], ["Kibale", "Kibale Prison", "30", "184", "154", "613%"]], "metadata": {"headings": [{"headings_0": {"content": "Table showing excess capacity in some Prison Stations", "page": 12, "level": 3}}, {"headings_1": {"content": "2.1.1 Congestion in Prisons", "page": 11, "level": 5}}], "page": 12, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "columns": ["District", "Prison Station", "Holding Capacity", "Current Population", "Excess capacity", "Occupancy Rate"], "type": "table"}}, {"content": "I further noted that congestion levels are made worse by the large proportion of prisoners on remand (37,121 inmates) that constituted 49% of total prisoners of 76,041 and also a significant number of petty offenders (6,495 inmates) that, constituted 9% of total prisoners\u2019 population as at the end of June 2023. \nThe high congestion levels compromise the inmates' welfare and may result in several health risks, such as the quick spread of diseases and compromise on sanitation. \nThe Accounting Officer attributed the congestion in prisons to; a high prisoner population growth rate (8%) compared to the 3% growth in holding capacity, the dilapidated infrastructure that consumes a lot of money in renovations without increasing the holding capacity, change in the sentencing regime for convict prisoners and the case backlogs where the average length of stay on remand for capital offenders is 20.3 months. \nThe Accounting Officer further explained that in order to mitigate the above; the entity has set up a strategy of constructing a Min-Max security Prison (Kitalya Model) and three (3) low security prisons per year, internal transfer of prisoners from highly congested prisons to low congested prisons, strengthening collaboration with actors in the criminal justice system to reduce the remand population and exploring the use of parole and license to be at large \u2013 Parole guidelines are being developed.", "metadata": {"headings": [{"headings_0": {"content": "Table showing excess capacity in some Prison Stations", "page": 12, "level": 3}}, {"headings_1": {"content": "2.1.1 Congestion in Prisons", "page": 11, "level": 5}}, [{"headings_0": {"content": "Table showing excess capacity in some Prison Stations", "page": 12, "level": 3}}, {"headings_1": {"content": "2.1.1 Congestion in Prisons", "page": 11, "level": 5}}], [{"headings_0": {"content": "Table showing excess capacity in some Prison Stations", "page": 12, "level": 3}}, {"headings_1": {"content": "2.1.1 Congestion in Prisons", "page": 11, "level": 5}}], [{"headings_0": {"content": "Table showing excess capacity in some Prison Stations", "page": 12, "level": 3}}, {"headings_1": {"content": "2.1.1 Congestion in Prisons", "page": 11, "level": 5}}]], "page": 12, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 12, "level": 5}}, {"headings_1": {"content": "Table showing excess capacity in some Prison Stations", "page": 12, "level": 3}}], "page": 12, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to liaise with the responsible stakeholders to address this challenge by ensuring that more accommodation for prisoners is secured. In addition, the government should consider other options for delivering justice, such as plea bargains, parole, bail and speedy investigations to reduce the number of prisoners on remand. \n9", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 12, "level": 5}}, {"headings_1": {"content": "Table showing excess capacity in some Prison Stations", "page": 12, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 12, "level": 5}}, {"headings_1": {"content": "Table showing excess capacity in some Prison Stations", "page": 12, "level": 3}}]], "page": 12, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.1.2 Condition of Prison\u2019s staff accommodation", "metadata": {"headings": [{"headings_0": {"content": "2.1.2 Condition of Prison\u2019s staff accommodation", "page": 13, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 5}}], "page": 13, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "For Uganda's Prisons Service to meet its mandate, it has continuously recruited staff since the staff requirement is directly proportional to the population of prisoners. \nUganda Prisons has, among its initiatives, constructed low-cost houses to help accommodate its staff. The service uses force on account mechanism for the construction of staff houses. For example, UPS has so far constructed 320 low-cost houses in various prisons over the last three years. \nHowever, despite the initiatives, my inspections of staff accommodation facilities revealed a significant staff accommodation gap. A number of staff are still housed in dilapidated houses, some with leaking roofs and some roofed with asbestos sheets. In addition, some prison stations do not have any permanent housing, with staff staying in semi-permanent houses made of un-burnt bricks, uniports and grass-thatched houses, as shown in the photographs below. \nStaff Accommodation at Nebbi Prison with grass- Staff Accommodation at Pece Prison in a", "metadata": {"headings": [{"headings_0": {"content": "2.1.2 Condition of Prison\u2019s staff accommodation", "page": 13, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 5}}, [{"headings_0": {"content": "2.1.2 Condition of Prison\u2019s staff accommodation", "page": 13, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 5}}], [{"headings_0": {"content": "2.1.2 Condition of Prison\u2019s staff accommodation", "page": 13, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 5}}], [{"headings_0": {"content": "2.1.2 Condition of Prison\u2019s staff accommodation", "page": 13, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 5}}]], "page": 13, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "thatched houses", "metadata": {"headings": [{"headings_0": {"content": "thatched houses", "page": 13, "level": 5}}, {"headings_1": {"content": "2.1.2 Condition of Prison\u2019s staff accommodation", "page": 13, "level": 5}}], "page": 13, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "dilapidated state", "metadata": {"headings": [{"headings_0": {"content": "dilapidated state", "page": 13, "level": 5}}, {"headings_1": {"content": "thatched houses", "page": 13, "level": 5}}], "page": 13, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The poor state of housing for staff affects their welfare and reduces their motivation for work. \nDuring inspections, I also observed that several prison stations do not have enough office space for their staff, which affects smooth workflow and service delivery. \nThe Uganda Prisons Service headquarters also has inadequate office space, sharing premises with the Ministry of Lands, Housing and Urban Development, Uganda Land Commission and the President\u2019s office. This impacts negatively on service delivery.", "metadata": {"headings": [{"headings_0": {"content": "dilapidated state", "page": 13, "level": 5}}, {"headings_1": {"content": "thatched houses", "page": 13, "level": 5}}, [{"headings_0": {"content": "dilapidated state", "page": 13, "level": 5}}, {"headings_1": {"content": "thatched houses", "page": 13, "level": 5}}], [{"headings_0": {"content": "dilapidated state", "page": 13, "level": 5}}, {"headings_1": {"content": "thatched houses", "page": 13, "level": 5}}]], "page": 13, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer in response stated that 8,088 staff (56%) are not properly housed, but the Ministry of Internal Affairs is coming up with a low cost but highly efficient infrastructure Developer and has been engaged to construct 15,000 staff houses for UPS staff. The Service is also using the Force on Account to cut the cost of construction and increase the number of staff houses. The service also has an established Prisons Engineering Gang that has increased on the stock of prisons infrastructure done at low cost and the entity also has accreditation of prisons to have materials sourced from manufacturers which reduces on the cost of materials and time taken to acquire the materials. \n10 \nThe Accounting Officer further stated that the inadequate office space is due to limitation of funding however, the entity has presented the requirement to have its headquarters at Luzira and vacate the current premises for Parliament.", "metadata": {"headings": [{"headings_0": {"content": "dilapidated state", "page": 13, "level": 5}}, {"headings_1": {"content": "thatched houses", "page": 13, "level": 5}}, [{"headings_0": {"content": "dilapidated state", "page": 13, "level": 5}}, {"headings_1": {"content": "thatched houses", "page": 13, "level": 5}}], [{"headings_0": {"content": "dilapidated state", "page": 13, "level": 5}}, {"headings_1": {"content": "thatched houses", "page": 13, "level": 5}}]], "page": 13, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 14, "level": 5}}, {"headings_1": {"content": "dilapidated state", "page": 13, "level": 5}}], "page": 14, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to lobby for more funding to improve staff accommodation and provide more office space to their staff. \nIn the meantime, management should increase support to the Officers in Charge (OCs) of housing initiatives using the Force Account mechanism to bridge the accommodation gap for both staff and prisoners.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 14, "level": 5}}, {"headings_1": {"content": "dilapidated state", "page": 13, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 14, "level": 5}}, {"headings_1": {"content": "dilapidated state", "page": 13, "level": 5}}]], "page": 14, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.1.3 Inadequate Prisoners\u2019 accommodation", "metadata": {"headings": [{"headings_0": {"content": "2.1.3 Inadequate Prisoners\u2019 accommodation", "page": 14, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 5}}], "page": 14, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I noted a considerable accommodation deficit for prisoners, causing excessive congestion per ward. Further, a number of Prison stations house prisoners in uniports, which raises health and security concerns. \nSome wards/uniports are dilapidated with leaking roofs, cracked floors, aged bathrooms/toilets, and broken plumbing and sewerage systems. \nSome of the structures accommodating prisoners are shown in the pictures below; \nPrisoners\u2019 Accommodation at Ragem in uniports  \nPrisoners' Accommodation at Isimba with dilapidated structures and broken-down sanitation facilities \nPoor accommodation negatively affects the welfare, health and rehabilitation of prisoners. The Accounting Officer explained that most of the structures were built during colonial times when the population was low and these structures are now dilapidated and the facilities in there like water and sanitation systems have been over stretched resulting into break down. The Accounting officer stated that however new constructions have been done at Lira, Ntungamo, Rukungiri, Kiruhura, Kamuli, Lamwo, Masaka women, Isingiro, Maiha, Ntwetwe, Lukaya, Rukooki, and Amolator. \nThe Accounting Officer also explained that there is a plan for constructing a Mini-Max Security Prison (Kitalya Model) and three (3) low security prisons per year. Management will continue to engage all the stakeholders to bridge the prisons infrastructure gap. \n11", "metadata": {"headings": [{"headings_0": {"content": "2.1.3 Inadequate Prisoners\u2019 accommodation", "page": 14, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 5}}, [{"headings_0": {"content": "2.1.3 Inadequate Prisoners\u2019 accommodation", "page": 14, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 5}}], [{"headings_0": {"content": "2.1.3 Inadequate Prisoners\u2019 accommodation", "page": 14, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 5}}], [{"headings_0": {"content": "2.1.3 Inadequate Prisoners\u2019 accommodation", "page": 14, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 5}}], [{"headings_0": {"content": "2.1.3 Inadequate Prisoners\u2019 accommodation", "page": 14, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 5}}], [{"headings_0": {"content": "2.1.3 Inadequate Prisoners\u2019 accommodation", "page": 14, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 5}}], [{"headings_0": {"content": "2.1.3 Inadequate Prisoners\u2019 accommodation", "page": 14, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 5}}]], "page": 14, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 5}}, {"headings_1": {"content": "2.1.3 Inadequate Prisoners\u2019 accommodation", "page": 14, "level": 5}}], "page": 15, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to continue lobbing the relevant stakeholders, such as the JLOS Secretariat, Parliament, Ministry of Internal affairs and other Justice partners, for funding to renovate and remodel prisoners\u2019 accommodation to meet demands for correctional service delivery.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 5}}, {"headings_1": {"content": "2.1.3 Inadequate Prisoners\u2019 accommodation", "page": 14, "level": 5}}], "page": 15, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.1.4 Fencing of Prisons Stations", "metadata": {"headings": [{"headings_0": {"content": "2.1.4 Fencing of Prisons Stations", "page": 15, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 5}}], "page": 15, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Regulation 73(a) of the Prisons Regulations 2012 provides that the Commissioner General shall ensure that appropriate security equipment is available in a prison to assist staff in preventing escapes. \nUganda Prisons Service planned and budgeted to fence seven prisons at an estimated cost of UGX.1 (one) billion at Moroto, Pallisa, Soroti, Amita, Kaabong, Kotido and Kibaale prisons using the force-on-account mechanism. A review of the annual performance report indicated that fencing was completed in 4 prisons of Kabong, Amita, Kotido and Soroti prisons, while fencing at Moroto, Kibaale and Kaabong were not yet completed. \nI further noted that apart from the above-mentioned prisons, a number of prison stations, such as Bidibidi prison, were not fenced, while some had dilapidated perimeter walls. Some examples are shown in the pictures below; \nBidi Bidi Prison-has no fencing \nMoyo Prison-with cracked perimeter wall. \nInadequate fencing may hinder prisoners' safety and security. \nThe Accounting Officer explained that due to the inadequate budget, not all activities can be implemented at the same time and pledged that more stations will continue to be fenced in the next financial year and Bidi Bidi will be among those prisons.  \nThe Accounting Officer also stated that the fencing budget has been enhanced from UGX.600 million to UGX.800 million.", "metadata": {"headings": [{"headings_0": {"content": "2.1.4 Fencing of Prisons Stations", "page": 15, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 5}}, [{"headings_0": {"content": "2.1.4 Fencing of Prisons Stations", "page": 15, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 5}}], [{"headings_0": {"content": "2.1.4 Fencing of Prisons Stations", "page": 15, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 5}}], [{"headings_0": {"content": "2.1.4 Fencing of Prisons Stations", "page": 15, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 5}}], [{"headings_0": {"content": "2.1.4 Fencing of Prisons Stations", "page": 15, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 5}}], [{"headings_0": {"content": "2.1.4 Fencing of Prisons Stations", "page": 15, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 5}}], [{"headings_0": {"content": "2.1.4 Fencing of Prisons Stations", "page": 15, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 5}}]], "page": 15, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 5}}, {"headings_1": {"content": "2.1.4 Fencing of Prisons Stations", "page": 15, "level": 5}}], "page": 15, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to prioritize the fencing of prisons stations in dire state using the enhanced budget for fencing as indicated above and lobby for additional resources from the JLOS secretariat and parliament for fencing more prisons stations to enhance their physical securities. \n12", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 5}}, {"headings_1": {"content": "2.1.4 Fencing of Prisons Stations", "page": 15, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 15, "level": 5}}, {"headings_1": {"content": "2.1.4 Fencing of Prisons Stations", "page": 15, "level": 5}}]], "page": 15, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.1.5 Inadequate clothing and bedding", "metadata": {"headings": [{"headings_0": {"content": "2.1.5 Inadequate clothing and bedding", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 5}}], "page": 16, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Regulation 29(1) of the Prisons Regulations 2012 states that a prisoner shall be supplied with, and wear prison clothing as may be directed. Regulation 30(1) requires a prisoner to be supplied with bedding adequate for warmth and health. \nAppendix I of the Prisons Standing Orders Part Two requires each prisoner to be provided with at least two uniforms, two blankets, and one felt mattress.  \nUPS, through Prison Industries, Kitalya, Masindi and Jinja Prisons, is involved in tailoring Prisoners\u2019 uniforms. \nInspection of a sample of prisons revealed that some prisoners are only given one uniform, resulting in some wearing worn-out uniforms. \nI also noted that except for some female inmates who are provided with mattresses, the Uganda Prisons Service does not provide felt mattresses to prisoners. It also becomes impractical for the inmates to wash their uniforms, especially those with only one pair. \nWithout adequate uniforms, the decency and cleanliness of the prisoners is compromised. Their well-being and health are affected by not having mattresses, especially for women and long-term serving prisoners. \nThe Accounting Officer explained that a prisoner is entitled to a pair of blankets, pair of uniforms & a felt mattress; however, resources are not sufficient to provide a pair of blankets and a pair of uniforms but only one piece of blanket and one uniform for some prisoners. \nThe Accounting Officer further stated that the funding gap was brought to the attention of MoFPED and Parliament through BFP and MPS, and for this financial year 2023/2024, for example the allocation for uniforms has greatly improved although not sufficient as only UGX.3.33Bn has been provided out of the budgeted UGX.5.702Bn.", "metadata": {"headings": [{"headings_0": {"content": "2.1.5 Inadequate clothing and bedding", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 5}}, [{"headings_0": {"content": "2.1.5 Inadequate clothing and bedding", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 5}}], [{"headings_0": {"content": "2.1.5 Inadequate clothing and bedding", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 5}}], [{"headings_0": {"content": "2.1.5 Inadequate clothing and bedding", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 5}}], [{"headings_0": {"content": "2.1.5 Inadequate clothing and bedding", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 5}}], [{"headings_0": {"content": "2.1.5 Inadequate clothing and bedding", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 5}}], [{"headings_0": {"content": "2.1.5 Inadequate clothing and bedding", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 5}}]], "page": 16, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 5}}, {"headings_1": {"content": "2.1.5 Inadequate clothing and bedding", "page": 16, "level": 5}}], "page": 16, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to continue lobbying for more funds from other stakeholders like JLOS Secretariat, Parliament, Ministry of Internal affairs and other Justice partners. This could improve the operating capacities of the prison stations that produce prisoners' uniforms and ensure that the produced uniforms are provided to the inmates as prescribed in the Prison's Standing Orders. \n2.2", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 5}}, {"headings_1": {"content": "2.1.5 Inadequate clothing and bedding", "page": 16, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 16, "level": 5}}, {"headings_1": {"content": "2.1.5 Inadequate clothing and bedding", "page": 16, "level": 5}}]], "page": 16, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Provision of Rehabilitation and Reintegration services", "metadata": {"headings": [{"headings_0": {"content": "Provision of Rehabilitation and Reintegration services", "page": 16, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 5}}], "page": 16, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2.2.1 Rehabilitation and reintegration of Prisoners", "metadata": {"headings": [{"headings_0": {"content": "2.2.1 Rehabilitation and reintegration of Prisoners", "page": 16, "level": 5}}, {"headings_1": {"content": "Provision of Rehabilitation and Reintegration services", "page": 16, "level": 5}}], "page": 16, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Section 5 (b) and (c) of the Prisons Act 2006 requires UPS to facilitate the social rehabilitation and reformation of prisoners through specific training and educational programmes and to facilitate the re-integration of prisoners into their communities. \n13 \nI noted that a number of inmates have been facilitated with rehabilitation activities that has enabled them to improve their skills and welfare once released from prison. For example, a total of forty (40) inmates were supported to pursue diplomas from Makerere University Business School during the financial year 2022-2023. The details of the rehabilitation and reintegration activities are shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "2.2.1 Rehabilitation and reintegration of Prisoners", "page": 16, "level": 5}}, {"headings_1": {"content": "Provision of Rehabilitation and Reintegration services", "page": 16, "level": 5}}, [{"headings_0": {"content": "2.2.1 Rehabilitation and reintegration of Prisoners", "page": 16, "level": 5}}, {"headings_1": {"content": "Provision of Rehabilitation and Reintegration services", "page": 16, "level": 5}}], [{"headings_0": {"content": "2.2.1 Rehabilitation and reintegration of Prisoners", "page": 16, "level": 5}}, {"headings_1": {"content": "Provision of Rehabilitation and Reintegration services", "page": 16, "level": 5}}]], "page": 16, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table showing Rehabilitation and reintegration activities undertaken in the FYR 2022-", "metadata": {"headings": [{"headings_0": {"content": "Table showing Rehabilitation and reintegration activities undertaken in the FYR 2022-", "page": 17, "level": 3}}, {"headings_1": {"content": "2.2.1 Rehabilitation and reintegration of Prisoners", "page": 16, "level": 5}}], "page": 17, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2023", "metadata": {"headings": [{"headings_0": {"content": "Table showing Rehabilitation and reintegration activities undertaken in the FYR 2022-", "page": 17, "level": 3}}, {"headings_1": {"content": "2.2.1 Rehabilitation and reintegration of Prisoners", "page": 16, "level": 5}}], "page": 17, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "Spiritual and moral rehabilitation services", "2,250", "94,307", "96,557"], ["2", "Counselling and guidance services", "2,210", "88,088", "90,298"], ["3", "Livelihood skills", "310", "4,210", "4,520"], ["4", "Peaceful conflict resolution mechanisms", "1,501", "12,210", "13,711"], ["5", "Socializing activities (Music, dance, drama, games and sports)", "2,200", "98,935", "101,135"], ["6", "Behavioural life skills", "550", "24,610", "25,160"], ["7", "Psychosocial treatment for sexual offenders", "-", "1,595", "1,595"], ["8", "Specialization services for elderly persons", "300", "2,546", "2,846"], ["9", "Disability empowered", "35", "365", "400"], ["10", "Formal Education from Primary to University", "201", "3,056", "3,257"], ["11", "Functional Adult Literacy", "321", "3,322", "3,643"], ["12", "Training in industrial skills such as Carpentry, tailoring, shoemaking", "1,270", "21,791", "23,061"], ["13", "Agricultural vocational skills training", "589", "6,844", "7,433"], ["14", "Training inmates in reintegration skills", "258", "6,180", "6,438"], ["15", "Facilitating inmates with reintegration business kits", "22", "95", "117"]], "metadata": {"headings": [{"headings_0": {"content": "Table showing Rehabilitation and reintegration activities undertaken in the FYR 2022-", "page": 17, "level": 3}}, {"headings_1": {"content": "2.2.1 Rehabilitation and reintegration of Prisoners", "page": 16, "level": 5}}], "page": 17, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "columns": ["S/N", "Activities", "Female", "Male", "Total"], "type": "table"}}, {"content": "However, I observed the following challenges faced in the rehabilitation and reintegration of prisoners: \n(i) Inadequate staff. I noted insufficient rehabilitation and reintegration staff in the Service to cover all the prison stations sufficiently.  \n(ii) Inadequate tools and materials. I noted insufficient tools, materials and instructors in prisoners' rehabilitation and reintegration programmes. For example, vocational training facilities are not adequate for the rehabilitation of the offenders. (iii) Lack of a rehabilitation policy and model. There is no rehabilitation model to guide the wholesome rehabilitation of an offender, and there is no policy to facilitate UPS engagement with the communities to enhance their participation in the reintegration process of offenders. \nLack of adequate rehabilitation and reintegration facilities for offenders may result in inmates leaving prison more hardened and reoffending after their release from prison. \nThe Accounting Officer explained that the approved prison staff structure is 49,470 against the current establishment of 14,344 staff. This implies that the staff structure is filled at 29% and the implementation of the structure is being done in a phased manner dependent on availability of funds and authority to recruit by Ministry of Public Service. The Service is also in constant discussions with both MoFPED and MoPS to provide for the required wage bill and clear recruitment of staff respectively to fill the vacant posts. \n14 \nThe Accounting Officer also explained that for tools and materials every financial year, some tools and materials are purchased to assist in skilling of offenders specifically in carpentry, tailoring, soap making, agriculture and Art Crafts among others. However, due to inadequate budget, not all stations are covered and for this financial year 2023/2024, tools worth UGX.591million and rehabilitation materials worth UGX.900million have been provided for. \nThe Accounting Officer further explained that for Policy and rehabilitation model, a corrections policy development is ongoing and is at consultative level after approval of Regulatory Impact Assessment with its development being done concurrently with the rehabilitation model.", "metadata": {"headings": [{"headings_0": {"content": "Table showing Rehabilitation and reintegration activities undertaken in the FYR 2022-", "page": 17, "level": 3}}, {"headings_1": {"content": "2.2.1 Rehabilitation and reintegration of Prisoners", "page": 16, "level": 5}}, [{"headings_0": {"content": "Table showing Rehabilitation and reintegration activities undertaken in the FYR 2022-", "page": 17, "level": 3}}, {"headings_1": {"content": "2.2.1 Rehabilitation and reintegration of Prisoners", "page": 16, "level": 5}}], [{"headings_0": {"content": "Table showing Rehabilitation and reintegration activities undertaken in the FYR 2022-", "page": 17, "level": 3}}, {"headings_1": {"content": "2.2.1 Rehabilitation and reintegration of Prisoners", "page": 16, "level": 5}}], [{"headings_0": {"content": "Table showing Rehabilitation and reintegration activities undertaken in the FYR 2022-", "page": 17, "level": 3}}, {"headings_1": {"content": "2.2.1 Rehabilitation and reintegration of Prisoners", "page": 16, "level": 5}}], [{"headings_0": {"content": "Table showing Rehabilitation and reintegration activities undertaken in the FYR 2022-", "page": 17, "level": 3}}, {"headings_1": {"content": "2.2.1 Rehabilitation and reintegration of Prisoners", "page": 16, "level": 5}}], [{"headings_0": {"content": "Table showing Rehabilitation and reintegration activities undertaken in the FYR 2022-", "page": 17, "level": 3}}, {"headings_1": {"content": "2.2.1 Rehabilitation and reintegration of Prisoners", "page": 16, "level": 5}}], [{"headings_0": {"content": "Table showing Rehabilitation and reintegration activities undertaken in the FYR 2022-", "page": 17, "level": 3}}, {"headings_1": {"content": "2.2.1 Rehabilitation and reintegration of Prisoners", "page": 16, "level": 5}}]], "page": 17, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 5}}, {"headings_1": {"content": "Table showing Rehabilitation and reintegration activities undertaken in the FYR 2022-", "page": 17, "level": 3}}], "page": 18, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to keep engaging the Ministry of Public Service and Ministry of finance for clearance of more staff to be recruited including the required wage bill.  \nI also advised the Accounting Officer to establish more partnerships with relevant stakeholders such as Non-Governmental Organizations, Civil Society Organizations, the Ministry of Gender, the Ministry of Education, the Ministry of Internal Affairs and the Ministry of Local Governments to support effective rehabilitation and re-integration of prisoners.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 5}}, {"headings_1": {"content": "Table showing Rehabilitation and reintegration activities undertaken in the FYR 2022-", "page": 17, "level": 3}}], "page": 18, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.2.2 Establishment of day care centres for children in prisons", "metadata": {"headings": [{"headings_0": {"content": "2.2.2 Establishment of day care centres for children in prisons", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}], "page": 18, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Children are allowed to stay with their mothers in prison up to the age of 20 months. Some of the children come along with their mothers because they are too young to be separated, while others are born in prison when their mothers get incarcerated while they are pregnant. \nI noted that Uganda Prison Service has a total of 280 children staying with their mothers in prison. However, since prison is not the best environment for children to grow up in, UPS has established day care centres to provide a more child-friendly environment for the growth and development of children and enable inmate mothers to engage in rehabilitation activities. \nOf the nineteen (19) regional prisons, day care centres have only been established in the following five (5) regional prisons; Luzira women, Mbale Women, Arua women, Gulu women and Mbarara women prisons leaving incarcerated mothers with children in fourteen (14) (79%) prison regions without access to these services. \nThe Accounting Officer explained that providing for Day Care Centres for children staying with their mothers in prison is one of their priorities and their strategy is to have a day care centre for each female prison with a daily average of 50 inmates. So far, 15 prisons are under this category, with five having been covered, leaving 10 prisons uncovered. \nThe Accounting Officer further explained that the Service has been engaging and will continue to engage JLOS secretariat to provide for establishment of more day care centres. \n15", "metadata": {"headings": [{"headings_0": {"content": "2.2.2 Establishment of day care centres for children in prisons", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}, [{"headings_0": {"content": "2.2.2 Establishment of day care centres for children in prisons", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}], [{"headings_0": {"content": "2.2.2 Establishment of day care centres for children in prisons", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}], [{"headings_0": {"content": "2.2.2 Establishment of day care centres for children in prisons", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}], [{"headings_0": {"content": "2.2.2 Establishment of day care centres for children in prisons", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}], [{"headings_0": {"content": "2.2.2 Establishment of day care centres for children in prisons", "page": 18, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 5}}]], "page": 18, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 5}}, {"headings_1": {"content": "2.2.2 Establishment of day care centres for children in prisons", "page": 18, "level": 5}}], "page": 19, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to consider lobbying for funding from relevant stakeholders, such as NGOs to establish more day care centres in all the nineteen (19)- prison regions. \n2.3", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 19, "level": 5}}, {"headings_1": {"content": "2.2.2 Establishment of day care centres for children in prisons", "page": 18, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 19, "level": 5}}, {"headings_1": {"content": "2.2.2 Establishment of day care centres for children in prisons", "page": 18, "level": 5}}]], "page": 19, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Assessment of health service delivery at Uganda Prisons Services", "metadata": {"headings": [{"headings_0": {"content": "Assessment of health service delivery at Uganda Prisons Services", "page": 19, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 5}}], "page": 19, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Health Care plays a significant role in providing reasonable, safe, secure and humane custody of offenders in accordance with universally accepted standards. I assessed the health care service delivery in selected prison facilities, and the findings are detailed below;", "metadata": {"headings": [{"headings_0": {"content": "Assessment of health service delivery at Uganda Prisons Services", "page": 19, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 19, "level": 5}}], "page": 19, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.3.1 Prisons without health facilities", "metadata": {"headings": [{"headings_0": {"content": "2.3.1 Prisons without health facilities", "page": 19, "level": 5}}, {"headings_1": {"content": "Assessment of health service delivery at Uganda Prisons Services", "page": 19, "level": 5}}], "page": 19, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Regulation (37) of the Prisons Regulations 2012 states that a prison shall have an infirmary or proper place for the care and reception of sick prisoners. \nHowever, I inspected and noted that three (3) prison stations of Isimba Prison, Yumbe prison and Koboko prison lacked proper places for care and reception of sick prisoners, while three (3) prison stations of Lobule prison, Bidibidi prison and Mahia prison had the medicines kept in medicine cabinets but lacked infrastructures for the health facilities. The table below refers;", "metadata": {"headings": [{"headings_0": {"content": "2.3.1 Prisons without health facilities", "page": 19, "level": 5}}, {"headings_1": {"content": "Assessment of health service delivery at Uganda Prisons Services", "page": 19, "level": 5}}, [{"headings_0": {"content": "2.3.1 Prisons without health facilities", "page": 19, "level": 5}}, {"headings_1": {"content": "Assessment of health service delivery at Uganda Prisons Services", "page": 19, "level": 5}}]], "page": 19, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "Lobule Prison", "HC II", "None", "No health facility available", "", null, null], ["2", "Bidi  Bidi Prison", "HC II", "None", "No health facility available", "", null, null], ["3", "Maiha prison", "HC II", "None", "No health Facility available", "", null, null], ["4", "Yumbe Prison", "HC II", "HC II", "Prisoners are treated in  temporary structure  (see pictures on the right), while drugs are stored in the same office where the Officer in charge sits. a", "", "", ""], [null, null, null, null, null, "Figure 1: Yumbe Prison HCII, where Prisoners are treated in a temporary structure while drugs are stored in the same office where the Officer in charge sits.", null, null]], "metadata": {"headings": [{"headings_0": {"content": "2.3.1 Prisons without health facilities", "page": 19, "level": 5}}, {"headings_1": {"content": "Assessment of health service delivery at Uganda Prisons Services", "page": 19, "level": 5}}], "page": 19, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "columns": ["SN", "Name of Prison", "Recomme nded Health facility", "Facility availabl e", "Audit remarks", "Inspection Pictures", "None", "None"], "type": "table"}}, {"content": "16", "metadata": {"headings": [{"headings_0": {"content": "2.3.1 Prisons without health facilities", "page": 19, "level": 5}}, {"headings_1": {"content": "Assessment of health service delivery at Uganda Prisons Services", "page": 19, "level": 5}}], "page": 19, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["5", "Isimba Prison", "HC III", "HCII", "roof of Although  the recommended Health Centre is a HCIII, the Prison has a HCII. The  the Prisons designated health facility was blown off (see pictures on the right), and the health facility is currently housed in a Dobby room for prisoners.", "**Figure 2 Isimba Prison HCII.** the recommended Health Centre is a HCIII, the Prison station has a HCII Although"], ["6", "Koboko Prison", "HC II", "HC II", "The health centre II does not receive drugs and relies on a few supplies from the district hospital; it also lacks a room for operation as it shares a room with where other office staff sit.", ""]], "metadata": {"headings": [{"headings_0": {"content": "2.3.1 Prisons without health facilities", "page": 19, "level": 5}}, {"headings_1": {"content": "Assessment of health service delivery at Uganda Prisons Services", "page": 19, "level": 5}}], "page": 20, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5"], "type": "table"}}, {"content": "Without designated rooms and health centres, access to medical services by prisoners is difficult, which puts the prisoner\u2019s health conditions at risk in case of any significant outbreaks. \nThe Accounting Officer stated that the current inadequate infrastructure is not only on health but generally all prisons infrastructure including prisoners' wards and staff accommodation. This however will be addressed by the submitted project proposal on prisons infrastructure development to the Development Committee of finance for funding. \nThe project is now at feasibility study level of approval with Development Committee of Ministry of Finance, which is the last stage of Project approval process.", "metadata": {"headings": [{"headings_0": {"content": "2.3.1 Prisons without health facilities", "page": 19, "level": 5}}, {"headings_1": {"content": "Assessment of health service delivery at Uganda Prisons Services", "page": 19, "level": 5}}, [{"headings_0": {"content": "2.3.1 Prisons without health facilities", "page": 19, "level": 5}}, {"headings_1": {"content": "Assessment of health service delivery at Uganda Prisons Services", "page": 19, "level": 5}}], [{"headings_0": {"content": "2.3.1 Prisons without health facilities", "page": 19, "level": 5}}, {"headings_1": {"content": "Assessment of health service delivery at Uganda Prisons Services", "page": 19, "level": 5}}]], "page": 20, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 5}}, {"headings_1": {"content": "2.3.1 Prisons without health facilities", "page": 19, "level": 5}}], "page": 20, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to engage government stakeholders and NGOs to set up designated places for the care and reception of sick prisoners at the prison facilities. In the meantime, I advise the Accounting Officer to use the available nearby government health facilities to treat prisoners.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 5}}, {"headings_1": {"content": "2.3.1 Prisons without health facilities", "page": 19, "level": 5}}], "page": 20, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.3.2 Under staffing at Prisons health facilities", "metadata": {"headings": [{"headings_0": {"content": "2.3.2 Under staffing at Prisons health facilities", "page": 20, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 5}}], "page": 20, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Section A-c (3) of the Uganda Public Standing Orders, 2021 provides that appointment in the public service shall be subject to the availability of a vacancy in the approved staff establishment and funds in the approved estimates. \nI inspected and analyzed 55 health facilities at the different prison facilities across the country and noted that although these facilities should have had 1,519 health staff, they only had 217 (14%) staff, leading to a staff shortfall of 1,302(76%) health staff. \n17 \nUnderstaffing over stretches the available staff at these health facilities and may cause job-related stresses, impacting the timely delivery of health care services to the prisoners and the community. \nThe Accounting Officer explained that the understaffing of medical services is due to a limited wage bill and the current ban on recruitment except on replacement basis. He further explained that the Service is in constant discussions with both MoFPED and MoPS to provide for the required wage bill and clear recruitment of staff respectively to fill the vacant posts.", "metadata": {"headings": [{"headings_0": {"content": "2.3.2 Under staffing at Prisons health facilities", "page": 20, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 5}}, [{"headings_0": {"content": "2.3.2 Under staffing at Prisons health facilities", "page": 20, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 5}}], [{"headings_0": {"content": "2.3.2 Under staffing at Prisons health facilities", "page": 20, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 5}}], [{"headings_0": {"content": "2.3.2 Under staffing at Prisons health facilities", "page": 20, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 5}}], [{"headings_0": {"content": "2.3.2 Under staffing at Prisons health facilities", "page": 20, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 5}}]], "page": 20, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 5}}, {"headings_1": {"content": "2.3.2 Under staffing at Prisons health facilities", "page": 20, "level": 5}}], "page": 21, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to engage the Health Service Commission, Ministry of Public Service, Ministry of Finance and Parliament to ensure that the vacant positions are filled.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 5}}, {"headings_1": {"content": "2.3.2 Under staffing at Prisons health facilities", "page": 20, "level": 5}}], "page": 21, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.3.3 Lack of Isolation centers for those with transmittable diseases", "metadata": {"headings": [{"headings_0": {"content": "2.3.3 Lack of Isolation centers for those with transmittable diseases", "page": 21, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 5}}], "page": 21, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Regulation 44 of the Uganda Prisons Regulations, 2012 requires that a medical officer shall take all measures necessary to prevent the spread of infectious or contagious diseases. \nI inspected 55 Prison facilities across the country and noted that 46 prisons (84%) did not have isolation centers for isolation of sick prisoners with transmittable diseases from other prisoners. \nLack of isolation centers pose a significant risk to the livelihood of other inmates in the prison facilities. \nThe Accounting Officer explained that it is not possible to establish isolation centers at every prison facility. However, UPS has established isolation facilities at the 16 regional facilities and the respective cases are referred to and managed at the regional referral clinics. The Service is in the process of providing Ambulatory services to each region to enable transportation of these cases whenever need arises.", "metadata": {"headings": [{"headings_0": {"content": "2.3.3 Lack of Isolation centers for those with transmittable diseases", "page": 21, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 5}}, [{"headings_0": {"content": "2.3.3 Lack of Isolation centers for those with transmittable diseases", "page": 21, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 5}}], [{"headings_0": {"content": "2.3.3 Lack of Isolation centers for those with transmittable diseases", "page": 21, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 5}}], [{"headings_0": {"content": "2.3.3 Lack of Isolation centers for those with transmittable diseases", "page": 21, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 5}}]], "page": 21, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 5}}, {"headings_1": {"content": "2.3.3 Lack of Isolation centers for those with transmittable diseases", "page": 21, "level": 5}}], "page": 21, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that all prison facilities have isolation facilities for staff with contagious diseases within the prisons establishments. I also advised the Accounting Officer to expedite the process of providing ambulances to each region to enable transportation of any cases identified. \n3.0", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 21, "level": 5}}, {"headings_1": {"content": "2.3.3 Lack of Isolation centers for those with transmittable diseases", "page": 21, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 21, "level": 5}}, {"headings_1": {"content": "2.3.3 Lack of Isolation centers for those with transmittable diseases", "page": 21, "level": 5}}]], "page": 21, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management of the Government Salary Payroll", "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 21, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 5}}], "page": 21, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Over the years, execution of the Government budget has been characterised by wage overruns and persistent requests to the Minister for Finance Planning and Economic Development (MoFPED) by entities, for supplementary funding to cater for shortfalls on salaries, yet this is an area where employee numbers are certain and specific. In his letter \n18 \nto the Auditor General dated 29 th November 2022 referenced HRM 155/222/02, the Minister for Finance Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, during the annual audits of all Government entities for the year ended 30 th June 2023, I carried out the audit of all salary payrolls across Government, as a key audit matter, to establish the rootcauses of the identified challenges and propose remedial measures accordingly. The audit covered the last four financial years 2019/2020 to 2022/2023. \nDuring the audit, I undertook a physical headcount/validation of all employees at Uganda Prisons Service who existed on the December 2022 payroll, and further examined their records supporting their appointments into service. I further undertook other procedures to review the accuracy of the payroll including: reviewing the planning, budgeting and payments during the four year period. \nI established that, during the last four financial years, the Uganda Prisons Service had a wage budget of UGX.393.970Bn, out of which UGX.378.790Bn was utilised as shown below;", "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 21, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 5}}, [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 21, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 5}}], [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 21, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 5}}], [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 21, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 5}}], [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 21, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 5}}], [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 21, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 5}}]], "page": 21, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "2019/2020", "80.423", "80.120", "99%"], ["2", "2020/2021", "90.690", "86.327", "95%"], ["3", "2021/2022", "102.837", "98.738", "96%"], ["4", "2022/2023", "120.020", "113.605", "94%"], ["", "**Total**", "**393.97**", "**378.79**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 21, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 5}}], "page": 22, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "columns": ["SN", "Financial year", "Budget (UGX \u2018Bn)", "Actual Expenditure (UGX \u2018Bn)", "Percentage"], "type": "table"}}, {"content": "I issued a separate detailed audit report upon completion of the audit procedures. Below is a summary of the key findings from the audit;", "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 21, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 5}}], "page": 22, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["**3.1**", "**Amount (UGX** **\u2018Bn)** staff as per 8.043** **Number of Individuals 12,728** **showing a summary of the validation results of staff Details** **Number of**  **December 2022 payroll**  Number of employees fully verified Number of employees partially verified  Number of employees who appeared but were not verified  The total number  of employees who Accounted for (on payroll) 12,487 11 11 9 8.000 0.022 0.0463 0.0196 **Validation of employees on the payroll**  Out of 12,728 employees on UPS\u2019s December 2022 salary payroll, a total of 12,487, (98%) were fully verified, 11 partially verified, 9 not verified, while 221 (1.7%) did not show up as summarised in the table below; **Table**", "I advised the Accounting Officer to  periodically update employee lists, reconcile the payroll and liaise with other relevant"], [null, null, "stakeholders  to ensure  timely payroll access of new employees and deletion of those who have exited. For staff who could not be verified, I advise  the Accounting Officer"]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 21, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 5}}], "page": 22, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_7"], "type": "table"}}, {"content": "19", "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 21, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 5}}], "page": 22, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["", "did not appear for headcount (no- shows)", "Accounted for (no longer in service)", "202", "0.131", "to expedite these investigations following  the guidelines issued by the Ministry of Public Service and Uganda  Prisons Service and share the outcome of the investigations with the  relevant authorities  In the case of the eight (8) employees who  missed validation without explanation,  the Accounting Officer should  consider deleting them from the payroll until such a time when they appear for validation"], [null, null, "Not accounted for  (Off- payroll)", "8", "0.0581", null], [null, "**Subtotal**", null, "**12,728**", "**8.277**", null]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 21, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 5}}], "page": 23, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_4", "column_5", "column_7", "column_9"], "type": "table"}}, {"content": [["", "did not appear for headcount (no- shows)", "Accounted for (no longer in service)", "202", "0.131", "to expedite these investigations following  the guidelines issued by the Ministry of Public Service and Uganda  Prisons Service and share the outcome of the investigations with the  relevant authorities  In the case of the eight (8) employees who  missed validation without explanation,  the Accounting Officer should  consider deleting them from the payroll until such a time when they appear for validation"], [null, null, "Not accounted for  (Off- payroll)", "8", "0.0581", null], [null, "**Subtotal**", null, "**12,728**", "**8.277**", null], [null, "Employees who appeared for headcount but were not on the payroll - New records", null, "1,902", "0.912", null], [null, "**Overall total covered**", null, "**14,630**", "**9,095**", null], [null, "Below are details of the validation results: a)  Out of 12,728 employees, a total of 12,487 (98%) who appeared for the validation exercise presented all the pre-requisite documents and information and were fully verified.  b) A total of 11 employees appeared for validation and were partially validated due to lack of some requisite information such as; National ID, Appointment letters, Confirmation Letters and Minutes of Appointment.  c) Nine (9) employees on the payroll appeared for validation but did not satisfy the requirements of the validation exercise, hence were not verified.  d) A total of 221 employees on the payroll did not appear for the validation and were categorised as follows; **No Category**  (a)  Were away for official duties and other genuine reasons, and were left on the payroll, pending validation upon their return.  (b) Were no longer in service as they were confirmed dead, absconded, or retired by the  time of verification.  (c) Were not accounted for and these were omitted  8 from the validated payroll.  **Total** **Number** 11 202 **221** A noted that a total of 1,902 individuals were newly recruited officers. Of these 604 appeared for the validation exercise, while 1,298 staff did not appear. Whereas I did not physically validate the 1,298 new recruits, the Accounting Officer confirmed all 1,902 individuals were valid staff of Uganda Prisons. These individuals were included on the validated payroll. Accounting Officer concurred with my findings and committed to periodically update the employee information and payroll as well as complete verification of the partially verified employees. For staff who appeared but were not verified the identified cases are being investigated, and appropriate action will be taken based on the outcome of the investigation. e) The", null, null, null, null], ["**Inconsistencies in employee details**  3,468 employees on the payroll had inconsistencies in their names, NINs, dates of birth and gender captured in the main payroll and data captured by NIRA on the National Identity cards. **3.2**", null, null, null, null, "I advised the Accounting Officer to instruct all staff with discrepancies"]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 21, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 5}}], "page": 23, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_4", "column_5", "column_7", "column_9"], "type": "table"}}, {"content": "20", "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 21, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 5}}], "page": 23, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["", "This was attributed to among others: errors at the time of data capture by NIRA, errors at the time of data capture for payroll preparation and changes initiated by employees but without corresponding adjustments on the payroll. Accounting Officer explained that the inconsistencies in the names were due to different naming requirements for NIRA and IPPS, where IPPS allows the use of abbreviated names, and NIRA does not. Also, for a number of staff, the national ID was not a requirement at the time of their recruitment to the service.  Also, the Accounting Officer attributed the discrepancies in gender to errors made during the capture of information by the different government agencies. the Accounting Officer attributed the discrepancies in age to staff who captured different dates of birth while registering for national IDs from the dates of birth in their personal files. The Furthermore,", "in their records to liaise with NIRA and Ministry of Public Service to rectify the  anomalies following established laws, regulations  and procedures  and thereafter, update their  personal records."], ["**3.3**", "**Utilization of the Wage Budget**  I reviewed the budgets and actual expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.393.970Bn budgeted and approved wage funds for the four financial years, only UGX.378.790Bn was spent giving rise to unspent balances amounting to UGX.15.180Bn as shown in the table below; **showing analysis of spending on budgeted wage** **Budget (UGX \u2018Bn)** **Actual (UGX \u2018Bn)** **Un-utilized funds (UGX \u2018Bn)** 80.423 90.690 102.837 120.020 **393.97** 80.120 86.327 98.738 113.605 **378.79** 0.303 4.363 4.099 6.415 **15.18** to utilize the budgeted wage funds implies unrealistic budgeting in respect of the wage bill and locks resources which could have been used to deliver other public services. Besides, this could also expose the unutilized funds to the risk of misuse. **funds Years** 2019/20 2020/21 2021/22 2022/23 TOTAL Accounting Officer attributed the under-absorption to unfilled gaps/variances resulting from the retirement of staff from some positions and delayed recruitment. **Table** Failure The", "I advised the Accounting Officer to ensure that budgets for wage are  regularly reviewed  and adjusted to match correct  wage expenditure requirements"], ["**3.4**", "**Findings from other payroll audit procedures**  I undertook other special audit procedures to review the accuracy of the payroll including planning, budgeting and payments for the period of four years (2019/2020-2022/2023). I noted that: Over\u2013remittance of UGX0.102Bn and under remittance of UGX.0.064Bn of statutory deductions were made by the entity during the reporting period. a)", "advised For over payments of PAYE deductions, I  the Accounting Officer to liaise with Uganda Revenue Authority and find ways of recovering"]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 21, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 5}}], "page": 24, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_7"], "type": "table"}}, {"content": [["", "This was attributed to among others: errors at the time of data capture by NIRA, errors at the time of data capture for payroll preparation and changes initiated by employees but without corresponding adjustments on the payroll. Accounting Officer explained that the inconsistencies in the names were due to different naming requirements for NIRA and IPPS, where IPPS allows the use of abbreviated names, and NIRA does not. Also, for a number of staff, the national ID was not a requirement at the time of their recruitment to the service.  Also, the Accounting Officer attributed the discrepancies in gender to errors made during the capture of information by the different government agencies. the Accounting Officer attributed the discrepancies in age to staff who captured different dates of birth while registering for national IDs from the dates of birth in their personal files. The Furthermore,", "in their records to liaise with NIRA and Ministry of Public Service to rectify the  anomalies following established laws, regulations  and procedures  and thereafter, update their  personal records."], ["**3.3**", "**Utilization of the Wage Budget**  I reviewed the budgets and actual expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.393.970Bn budgeted and approved wage funds for the four financial years, only UGX.378.790Bn was spent giving rise to unspent balances amounting to UGX.15.180Bn as shown in the table below; **showing analysis of spending on budgeted wage** **Budget (UGX \u2018Bn)** **Actual (UGX \u2018Bn)** **Un-utilized funds (UGX \u2018Bn)** 80.423 90.690 102.837 120.020 **393.97** 80.120 86.327 98.738 113.605 **378.79** 0.303 4.363 4.099 6.415 **15.18** to utilize the budgeted wage funds implies unrealistic budgeting in respect of the wage bill and locks resources which could have been used to deliver other public services. Besides, this could also expose the unutilized funds to the risk of misuse. **funds Years** 2019/20 2020/21 2021/22 2022/23 TOTAL Accounting Officer attributed the under-absorption to unfilled gaps/variances resulting from the retirement of staff from some positions and delayed recruitment. **Table** Failure The", "I advised the Accounting Officer to ensure that budgets for wage are  regularly reviewed  and adjusted to match correct  wage expenditure requirements"], ["**3.4**", "**Findings from other payroll audit procedures**  I undertook other special audit procedures to review the accuracy of the payroll including planning, budgeting and payments for the period of four years (2019/2020-2022/2023). I noted that: Over\u2013remittance of UGX0.102Bn and under remittance of UGX.0.064Bn of statutory deductions were made by the entity during the reporting period. a)", "advised For over payments of PAYE deductions, I  the Accounting Officer to liaise with Uganda Revenue Authority and find ways of recovering"]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 21, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 5}}], "page": 24, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_7"], "type": "table"}}, {"content": "21", "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 21, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 5}}], "page": 24, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["", "b) Over\u2013remittance of UGX.0.137Bn were made by the entity in May 2020 for non-statutory deductions in relation to UCLA remittance of statutory deductions denies government the revenue required to implement service delivery while Over- remittance of funds may deny the entity funds that should have been used to implement planned activities. Accounting Officer explained that the PAYE deductions in the financial year 2022/2023 were deducted from uniformed staff in error since they are exempted from the payment of income taxes leading to under payments. the case of LST, the Accounting Officer explained that Uganda Prisons did not make the payments because they were unsure of who to pay; only LST due to KCCA was paid, and the balance was remitted to the consolidated fund. Accounting Officer explained that the over remittance of statutory deductions (PAYE) in financial year 2019/20 were recovered in the subsequent financial 2020/2021. Accounting Officer\u2019s response was noted; however, I found no evidence that the overpayments were recovered or offset in subsequent financial years. Under The  In  The The", "advised or offsetting the overpayments. Any agreement reached out with URA in this regard should be communicated to me for future follow-up.  For underpayments I  the Accounting Officer to ensure all monies erroneously deducted be paid back to the staff. In future,  the Accounting Officer should ensure that payees for LST are identified  early enough to enable their payment.  I  the Accounting Officer to recover any over payments made in error from UCLA advised"], ["**3.5**", "**Failure to update the staff list**  Paragraph 55 (2) of the budget execution circular for financial year 2020/2021 requires Accounting Officers to maintain an up-to-date staff list (by name, salary scale and cost centre) monthly in three categories, namely; category A-staff on payroll, category B-staff recruited on authorization from Secretary to Treasury and Permanent Secretary MoPS but not yet accessed to the payroll and category C-post cleared in writing by MoFPED whose recruitment process is underway. to the above, I noted that UPS did not have an updated staff list with retirees, deserters still on the staff list, while some staff on the staff list did not have NINs, supplier numbers, dates of first appointments, dates of current appointments, salary scales and salaries. Accounting Officer explained that the service always updates its staff list. noted the Accounting Officer's response. However, the staff list availed for verification was not updated to ease the reconciliation of all staff on IPPS. I Contrary The", "advised the Accounting Officer to put in place mechanisms that ensure that the staff list is regularly updated I"], ["**3.6**", "**Delayed deletion of employees from the payroll**  Section B-a (12) of the Uganda Public Standing Orders, 2010 provides that payment of a salary to a public officer shall be stopped", "I advised the Accounting Officer to recover any"]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 21, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 5}}], "page": 25, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": [["", "b) Over\u2013remittance of UGX.0.137Bn were made by the entity in May 2020 for non-statutory deductions in relation to UCLA remittance of statutory deductions denies government the revenue required to implement service delivery while Over- remittance of funds may deny the entity funds that should have been used to implement planned activities. Accounting Officer explained that the PAYE deductions in the financial year 2022/2023 were deducted from uniformed staff in error since they are exempted from the payment of income taxes leading to under payments. the case of LST, the Accounting Officer explained that Uganda Prisons did not make the payments because they were unsure of who to pay; only LST due to KCCA was paid, and the balance was remitted to the consolidated fund. Accounting Officer explained that the over remittance of statutory deductions (PAYE) in financial year 2019/20 were recovered in the subsequent financial 2020/2021. Accounting Officer\u2019s response was noted; however, I found no evidence that the overpayments were recovered or offset in subsequent financial years. Under The  In  The The", "advised or offsetting the overpayments. Any agreement reached out with URA in this regard should be communicated to me for future follow-up.  For underpayments I  the Accounting Officer to ensure all monies erroneously deducted be paid back to the staff. In future,  the Accounting Officer should ensure that payees for LST are identified  early enough to enable their payment.  I  the Accounting Officer to recover any over payments made in error from UCLA advised"], ["**3.5**", "**Failure to update the staff list**  Paragraph 55 (2) of the budget execution circular for financial year 2020/2021 requires Accounting Officers to maintain an up-to-date staff list (by name, salary scale and cost centre) monthly in three categories, namely; category A-staff on payroll, category B-staff recruited on authorization from Secretary to Treasury and Permanent Secretary MoPS but not yet accessed to the payroll and category C-post cleared in writing by MoFPED whose recruitment process is underway. to the above, I noted that UPS did not have an updated staff list with retirees, deserters still on the staff list, while some staff on the staff list did not have NINs, supplier numbers, dates of first appointments, dates of current appointments, salary scales and salaries. Accounting Officer explained that the service always updates its staff list. noted the Accounting Officer's response. However, the staff list availed for verification was not updated to ease the reconciliation of all staff on IPPS. I Contrary The", "advised the Accounting Officer to put in place mechanisms that ensure that the staff list is regularly updated I"], ["**3.6**", "**Delayed deletion of employees from the payroll**  Section B-a (12) of the Uganda Public Standing Orders, 2010 provides that payment of a salary to a public officer shall be stopped", "I advised the Accounting Officer to recover any"]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 21, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 5}}], "page": 25, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "22", "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 21, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 5}}], "page": 25, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["", "immediately the officer ceases to render services to Government under whatever circumstances, including death. noted that UGX.361.232Mn was paid to 80 staff members who had either retired, died or been dismissed, as shown in the table below. **showing summary of delayed deletion of staff** **Audit comment Financial** year** **No of staff affected** **Amount after removal (UGX \u2018Bn)** **paid the date** 2019/2020  27 2020/2021  27 2021/2022  16 2022/2023  10 **80** 0.084 This was due to delays in deleting staff that died, retired or were dismissed. 0.149 This was due to delays in deleting staff that died, retired or were dismissed. 0.078 This was due to delays in deleting staff that died, retired or were dismissed. 0.051 This was due to delays in deleting staff that died, retired or were dismissed. **Total** 0.362** Accounting Officer explained that no payments on the IFMS were made to 45 out of the 80 staff, despite them appearing on the payrolls. The balance of 35 was erroneously paid, and the amounts paid in error had been recovered from their gratuity. Accounting Officer's response was noted. However, I was not provided with evidence to support the claims. removal of staff from payroll resulted in payment for services that were not rendered, thus causing a financial loss to Government. I **Table** The The Delayed", "of irregular  salary payments against the pension and gratuity  the individuals.  I further advised the  Accounting Officer to review and strengthen the existing procedures and  internal controls  the deletion of staff on the payroll to ensure that staff are promptly deleted from the payroll. for"], ["**Financial year**", null, null], ["2019/2020", null, null], ["2020/2021", null, null], ["2021/2022", null, null], ["2022/2023", null, null], ["**Total**", null, null], ["Accounting Officer explained that no payments on the IFMS were made to 45 out of the 80 staff, despite them appearing on the payrolls. The balance of 35 was erroneously paid, and the amounts paid in error had been recovered from their gratuity. Accounting Officer's response was noted. However, I was not provided with evidence to support the claims. removal of staff from payroll resulted in payment for services that were not rendered, thus causing a financial loss to Government. The The Delayed", null, null]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 21, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 21, "level": 5}}], "page": 26, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_7"], "type": "table"}}, {"content": "Emphasis of Matter", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 26, "level": 5}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 21, "level": 5}}], "page": 26, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Without qualifying my opinion, I would like to draw the readers\u2019 attention to the following matter which has been reflected in the statement of financial position or disclosed in the notes to the financial statements. \n4.0", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 26, "level": 5}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 21, "level": 5}}, [{"headings_0": {"content": "Emphasis of Matter", "page": 26, "level": 5}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 21, "level": 5}}]], "page": 26, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accumulation of Domestic Arrears", "metadata": {"headings": [{"headings_0": {"content": "Accumulation of Domestic Arrears", "page": 26, "level": 5}}, {"headings_1": {"content": "Emphasis of Matter", "page": 26, "level": 5}}], "page": 26, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Audit analysis of the end-of-year balances of domestic arrears over the last three financial years shows an increasing trend in arrears. For instance, the total arrears increased from UGX.62.34bn in 2020/2021 to UGX.182.36Bn in the current year, as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Accumulation of Domestic Arrears", "page": 26, "level": 5}}, {"headings_1": {"content": "Emphasis of Matter", "page": 26, "level": 5}}], "page": 26, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["Salaries and wages", "0.079", "0.290", "1.966"]], "metadata": {"headings": [{"headings_0": {"content": "Accumulation of Domestic Arrears", "page": 26, "level": 5}}, {"headings_1": {"content": "Emphasis of Matter", "page": 26, "level": 5}}], "page": 26, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "columns": ["Category", "2020/2021 (UGX \u2018Bn)", "2021/2022 (UGX \u2018Bn)", "2022/2023 (UGX \u2018Bn)"], "type": "table"}}, {"content": "23", "metadata": {"headings": [{"headings_0": {"content": "Accumulation of Domestic Arrears", "page": 26, "level": 5}}, {"headings_1": {"content": "Emphasis of Matter", "page": 26, "level": 5}}], "page": 26, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["Pension and Gratuity", "6.312", "10.649", "8.572"], ["Goods and services", "49.437", "64.99", "143.932"], ["Utilities \u2013Water", "3.741", "8.176", "13.773"], ["Utilities \u2013Electricity", "2.767", "8.199", "14.113"], ["**Total**", "**62.336**", "**92.304**", "**182.356**"], ["**Percentage increase**", "", "**48%**", "**98%**"]], "metadata": {"headings": [{"headings_0": {"content": "Accumulation of Domestic Arrears", "page": 26, "level": 5}}, {"headings_1": {"content": "Emphasis of Matter", "page": 26, "level": 5}}], "page": 27, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "columns": ["Category", "2020/2021 (UGX \u2018Bn)", "2021/2022 (UGX \u2018Bn)", "2022/2023 (UGX \u2018Bn)"], "type": "table"}}, {"content": "The Accounting Officer attributed the accumulation of domestic arrears mainly to increase in prisoner population without a corresponding increase in the Prisons Budget. Prisoner population is the major cost driver of the Prisons Budget. \nThe Accounting Officer further explained that persistent accumulation has been mainly related to food, utilities, and uniform whose consumption cannot be postponed despite the insufficient budget allocations and the increase in food arrears was because of high food prices against inadequate budgeting.", "metadata": {"headings": [{"headings_0": {"content": "Accumulation of Domestic Arrears", "page": 26, "level": 5}}, {"headings_1": {"content": "Emphasis of Matter", "page": 26, "level": 5}}, [{"headings_0": {"content": "Accumulation of Domestic Arrears", "page": 26, "level": 5}}, {"headings_1": {"content": "Emphasis of Matter", "page": 26, "level": 5}}]], "page": 27, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 5}}, {"headings_1": {"content": "Accumulation of Domestic Arrears", "page": 26, "level": 5}}], "page": 27, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to liaise with Ministry of Finance and Parliament to ensure adequate resources are allocated to settle arrears. \nOther matter \nI consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements: \n5.0", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 27, "level": 5}}, {"headings_1": {"content": "Accumulation of Domestic Arrears", "page": 26, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 27, "level": 5}}, {"headings_1": {"content": "Accumulation of Domestic Arrears", "page": 26, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 5}}, {"headings_1": {"content": "Accumulation of Domestic Arrears", "page": 26, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 27, "level": 5}}, {"headings_1": {"content": "Accumulation of Domestic Arrears", "page": 26, "level": 5}}]], "page": 27, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Registration and titling of land", "metadata": {"headings": [{"headings_0": {"content": "Registration and titling of land", "page": 27, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}], "page": 27, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Section 49 (c) of the Land Act states that the Uganda Land Commission shall procure certificates of title for any land vested in or acquired by the Government. \nI noted that Uganda Prisons Service owns 175 pieces of land measuring over 14,094 hectares, of which 65 pieces (37%) measuring approximately 10,008 hectares have titles. \nThe 110 pieces of land measuring over 4,086 hectares do not have land titles (63%). Out of the 110 pieces of land without titles, only 16 pieces were surveyed, as shown in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Registration and titling of land", "page": 27, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}, [{"headings_0": {"content": "Registration and titling of land", "page": 27, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}], [{"headings_0": {"content": "Registration and titling of land", "page": 27, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}]], "page": 27, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1.", "Titled pieces of land", "65"], ["2.", "Surveyed but not titled", "16"], ["3.", "Not titled at all", "94"], ["", "**Total**", "**175**"]], "metadata": {"headings": [{"headings_0": {"content": "Registration and titling of land", "page": 27, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}], "page": 27, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "columns": ["No", "Description", "Total number"], "type": "table"}}, {"content": "Lack of land titles may result in encroachment, disputes and loss of public land, and lack of documented land usage memoranda with the kingdoms implies that Prisons can easily be evicted from kingdom land in case of future disputes. \n24 \nThe Accounting Officer explained that surveying and titling of Prison land is done annually as per the available budget and the budget for surveying has been enhanced from Ushs.200million to Ushs.250million.", "metadata": {"headings": [{"headings_0": {"content": "Registration and titling of land", "page": 27, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}, [{"headings_0": {"content": "Registration and titling of land", "page": 27, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}], [{"headings_0": {"content": "Registration and titling of land", "page": 27, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 27, "level": 5}}]], "page": 27, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 5}}, {"headings_1": {"content": "Registration and titling of land", "page": 27, "level": 5}}], "page": 28, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to expedite the process of acquiring the land titles given the enhanced budget for surveying. I further advise the Accounting Officer to ensure that land usage arrangements with land in kingdoms are regularised with memoranda of understanding. \n6.0", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 5}}, {"headings_1": {"content": "Registration and titling of land", "page": 27, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 28, "level": 5}}, {"headings_1": {"content": "Registration and titling of land", "page": 27, "level": 5}}]], "page": 28, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Encumbrance on UPS land", "metadata": {"headings": [{"headings_0": {"content": "Encumbrance on UPS land", "page": 28, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 5}}], "page": 28, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Paragraph 16.13.12 of the Treasury Instructions, 2017 requires that to control an asset, a government entity should be the predominant user of the asset. \nHowever, I noted that out of the 175 pieces of land owned by UPS, six (6) pieces of land measuring over 377.2 hectares had encumbrances in the form of encroachment and court cases.", "metadata": {"headings": [{"headings_0": {"content": "Encumbrance on UPS land", "page": 28, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 5}}, [{"headings_0": {"content": "Encumbrance on UPS land", "page": 28, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 5}}]], "page": 28, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "Kasanje", "Wakiso", "125.5", "Prison unit", "In court"], ["2", "Bugungu YO", "Buikwe", "213.3", "Prison unit", "In court"], ["3", "Arua Main", "Arua", "38.4", "Prison unit", "Some plots on the land are encroached"], ["4", "Kitgum", "Kitgum", "Unknown", "Prison unit", "Settlement families/encroachment by two"], ["5", "Patongo", "Agago", "Unknown", "Farming", "Claimant - in Court"], ["6", "Bugungu", "Buikwe", "Unknown", "Farming", "Several Encroachments"]], "metadata": {"headings": [{"headings_0": {"content": "Encumbrance on UPS land", "page": 28, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 5}}], "page": 28, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "columns": ["S/N", "Prison Unit", "District", "Size (hectares)", "Current Activity", "Remarks"], "type": "table"}}, {"content": "Encroachments on prison land hinder management\u2019s ability to utilise the affected land for the intended purpose and may pose a risk of loss of land. \nThe Accounting Officer explained that for the lands of Kasanje, Bugungu and Patongo prisons, matters were in Court and the claims in Court are being defended with the help of the office of the Attorney General, while the claimant on Arua Main Prison Land was stopped with the help of zonal land office in Arua. \nThe Accounting Officer stated that for the land in Kitgum, the matter is being addressed and two families are ready to leave upon compensation and the office of the Chief Government Valuer has been contacted to carry out the valuation of their property on the land.", "metadata": {"headings": [{"headings_0": {"content": "Encumbrance on UPS land", "page": 28, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 5}}, [{"headings_0": {"content": "Encumbrance on UPS land", "page": 28, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 5}}], [{"headings_0": {"content": "Encumbrance on UPS land", "page": 28, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 5}}]], "page": 28, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 5}}, {"headings_1": {"content": "Encumbrance on UPS land", "page": 28, "level": 5}}], "page": 28, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to follow up with office of the Attorney General to have the matters resolved for lands in Kasanje, Bugungu and Patongo. While for the land of Kitgum the Accounting Officer is advised to follow up with the office of the Chief \n25 \nGovernment Valuer and compensate the two families such that they can vacate Prisons land.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 28, "level": 5}}, {"headings_1": {"content": "Encumbrance on UPS land", "page": 28, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 28, "level": 5}}, {"headings_1": {"content": "Encumbrance on UPS land", "page": 28, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 28, "level": 5}}, {"headings_1": {"content": "Encumbrance on UPS land", "page": 28, "level": 5}}]], "page": 28, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Other Information", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 29, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 5}}], "page": 29, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer and other supplementary information. The other information does not include the financial statements and my auditors' report thereon. My opinion on the financial statements does not cover the other information, and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the other information and, in doing so, consider whether the other information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information, I am required to report that fact. I have nothing to report in this regard.", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 29, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 5}}, [{"headings_0": {"content": "Other Information", "page": 29, "level": 5}}, {"headings_1": {"content": "Recommendation", "page": 28, "level": 5}}]], "page": 29, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management Responsibilities for the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 29, "level": 5}}, {"headings_1": {"content": "Other Information", "page": 29, "level": 5}}], "page": 29, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of the Service.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 29, "level": 5}}, {"headings_1": {"content": "Other Information", "page": 29, "level": 5}}], "page": 29, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015 and for such internal control as the Accounting Officer determines is 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 Uganda Prisons Service\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 Uganda Prisons Service\u2019s financial reporting process.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 29, "level": 5}}, {"headings_1": {"content": "Other Information", "page": 29, "level": 5}}, [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 29, "level": 5}}, {"headings_1": {"content": "Other Information", "page": 29, "level": 5}}]], "page": 29, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 29, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 29, "level": 5}}], "page": 29, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"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's report that includes my opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement, when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users, taken on the basis of these financial statements. \nAs part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain professional scepticism throughout the audit. I also: \n26", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 29, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 29, "level": 5}}, [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 29, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 29, "level": 5}}], [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 29, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 29, "level": 5}}]], "page": 29, "document_name": "Uganda Prisons Service (UPS) 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 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's Responsibilities for the audit of the Financial Statements", "page": 29, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 29, "level": 5}}], "page": 30, "document_name": "Uganda Prisons Service (UPS) 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 Uganda Prisons Service\u2019s internal control.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 29, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 29, "level": 5}}], "page": 30, "document_name": "Uganda Prisons Service (UPS) 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 the Accounting Officer.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 29, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 29, "level": 5}}], "page": 30, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "list"}}, {"content": "- Conclude on the appropriateness of Accounting Officer's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Uganda Prisons Service\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's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor's report. However, future events or conditions may cause the Uganda Prisons Service to cease to continue as a going concern.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 29, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 29, "level": 5}}], "page": 30, "document_name": "Uganda Prisons Service (UPS) 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 is in compliance with the Government of Uganda Public Financial Management laws and regulations.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 29, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 29, "level": 5}}], "page": 30, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "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. \nI also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence and, to communicate with the Accounting Officer all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, actions taken to eliminate threats or safeguards applied. \nFrom the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor's report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. \n27", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 29, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 29, "level": 5}}, [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 29, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 29, "level": 5}}], [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 29, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 29, "level": 5}}], [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 29, "level": 5}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 29, "level": 5}}]], "page": 30, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Other Reporting Responsibilities", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 31, "level": 5}}, {"headings_1": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 29, "level": 5}}], "page": 31, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In accordance with Section 19 (1) of the National Audit Act (NAA), 2008, I report to you, based on my work described on the audit of 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.", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 31, "level": 5}}, {"headings_1": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 29, "level": 5}}], "page": 31, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Report on the Audit of Compliance with Legislation", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 31, "level": 5}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 31, "level": 5}}], "page": 31, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In accordance with Section 19 of the NAA 2008, I have a responsibility to report material findings on the compliance of the Uganda Prisons Services with specific matters in key legislations. I performed procedures primarily to identify findings but not to gather evidence to express assurance. \nThere were no material findings in respect of the compliance criteria for the applicable subject matters. \nJohn F. S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 31, "level": 5}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 31, "level": 5}}, [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 31, "level": 5}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 31, "level": 5}}], [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 31, "level": 5}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 31, "level": 5}}]], "page": 31, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 31, "level": 5}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 31, "level": 5}}], "page": 31, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Kampala \n21 st December 2023 \n28", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 31, "level": 5}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 31, "level": 5}}, [{"headings_0": {"content": "AUDITOR GENERAL", "page": 31, "level": 5}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 31, "level": 5}}], [{"headings_0": {"content": "AUDITOR GENERAL", "page": 31, "level": 5}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 31, "level": 5}}]], "page": 31, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendices Appendix 1: Implementation of Planned Outputs", "metadata": {"headings": [{"headings_0": {"content": "Appendices Appendix 1: Implementation of Planned Outputs", "page": 32, "level": 5}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 31, "level": 5}}], "page": 32, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["1", "1395-maize seed and cotton production project", "16070101-Increased production on prisons production enterprise", "460055-Production Productivity enhancement and", "3.220", "3", "", "2", "1"], ["2", "1443-Revitalisation of prison industries", null, null, "1.614", "2", "1", "", "1"], ["3", "1395-maize seed and cotton production project", "16070101- Increased production on prison production enterprise", "000003-Facilities Equipment management and", "12.240", "4", "", "4", ""], ["4", "1443-Revitalisation industries of prison", null, null, "0.170", "2", "", "2", ""], ["5", "1643-Retooling of Uganda Prisons services", "16060502-Asset Management", null, "1.410", "4", "1", "3", ""], ["6", "1395-maize production project seed and cotton", "16070101- Increased production on prison production enterprise", "and 000017-Infrastructure development management", "3.781", "3", "2", "1", ""], ["7", "1443-Revitalisation Industries of prison", null, null, "1.378", "1", "", "", "1"], ["8", "03- Human Rights and Welfare", "16070301-Improved  staff welfare", "460054- Prisons Welfare Services", "29.015", "7", "1", "5", "1"], ["9", "01-Institutional coordination", "16060501-Administration support services provided", "000010-Leadership management and", "11.594", "4", "3", "1", ""], ["10", "04-Access to Justice", "16050601-Improved  coordination in response to crime by crime-fighting agencies", "460053 Management Services Prisoners", "0.621", "7", "6", "1", ""], ["", "**TOTAL**", "", "", "**65.043**", "37", "14", "19", "4"]], "metadata": {"headings": [{"headings_0": {"content": "Appendices Appendix 1: Implementation of Planned Outputs", "page": 32, "level": 5}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 31, "level": 5}}], "page": 32, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "columns": ["", "Sub-program", "PIAP-Outs", "Budget Out-put", "Total Out- put expenditure (UGX \u2018Bn)", "Total No activities", "Number of fully implemen ted activities", "No of partially implement ed activities", "No of activities that were not implemen ted"], "type": "table"}}, {"content": "29", "metadata": {"headings": [{"headings_0": {"content": "Appendices Appendix 1: Implementation of Planned Outputs", "page": 32, "level": 5}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 31, "level": 5}}], "page": 32, "document_name": "Uganda Prisons Service (UPS) Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["List of Acronyms - iii", "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF UGANDA", "PRISONS SERVICE FOR THE YEAR ENDED 30 TH JUNE, 2023 - 1", "Opinion - 1", "Basis for Opinion - 1", "Key Audit Matter - 1", "  1.0 Implementation of the approved budget - 1", "  2.0 Assessment of the condition of detention facilities - 8", "  3.0 Management of the Government Salary Payroll - 18", "Emphasis of Matter - 23", "  4.0 Accumulation of Domestic Arrears - 23", "Other matter - 24", "  5.0 Registration and titling of land - 24", "  6.0 Encumbrance on UPS land - 25", "Management Responsibilities for the Financial Statements - 26", "Auditor's Responsibilities for the audit of the Financial Statements - 26", "Other Reporting Responsibilities - 28", "Report on the Audit of Compliance with Legislation - 28", "Appendices - 29", "Appendix 1: Implementation of Planned Outputs - 29"], "page": 2}]}
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