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-{"paragraphs": [{"content": "OFFICE OF THE AUDITOR GENERAL THE REPUBLIC OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "OFFICE OF THE AUDITOR GENERAL THE REPUBLIC OF UGANDA", "page": 1, "level": 3}}], "page": 1, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL", "page": 1, "level": 3}}, {"headings_1": {"content": "OFFICE OF THE AUDITOR GENERAL THE REPUBLIC OF UGANDA", "page": 1, "level": 3}}], "page": 1, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "ON THE FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30 TH JUNE, 2020", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL", "page": 1, "level": 3}}, {"headings_1": {"content": "OFFICE OF THE AUDITOR GENERAL THE REPUBLIC OF UGANDA", "page": 1, "level": 3}}], "page": 1, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "TABLE OF CONTENTS", "metadata": {"headings": [{"headings_0": {"content": "TABLE OF CONTENTS", "page": 2, "level": 3}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL", "page": 1, "level": 3}}], "page": 2, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "Page", "metadata": {"headings": [{"headings_0": {"content": "Page", "page": 2, "level": 3}}, {"headings_1": {"content": "TABLE OF CONTENTS", "page": 2, "level": 3}}], "page": 2, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "LIST OF ACRONYMS", "metadata": {"headings": [{"headings_0": {"content": "LIST OF ACRONYMS", "page": 3, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], "page": 3, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": [["BOU", "Bank of Uganda"], ["CoC", "Certificates of Compliance"], ["CWC", "Community Watershed Committee"], ["GoU", "Government of Uganda"], ["IESBA", "International Ethics Standards Board for Accountants"], ["IFMS", "Integrated Financial Management System"], ["INTOSAI", "International Organisation of Supreme Audit Institutions"], ["ISSAIs", "International Standards of Supreme Audit Institutions"], ["LGFAM", "Local Government Financial and Accounting Manual"], ["MoFPED", "Ministry of Finance, Planning and Economic Development"], ["NDP", "National Development Plan"], ["NPA", "National Planning Authority"], ["NUSAF", "Northern Uganda Social Action Fund"], ["PBS", "Performance Budgeting System"], ["PFMA", "Public Finance Management Act"], ["TSSA", "Treasury Sub Single Account"], ["TSA", "Treasury Single Account"], ["UgIFT", "Uganda Intergovernmental Fiscal Transfers Program for Results"], ["UGX", "Uganda Shillings"], ["URF", "Uganda Road Fund"], ["UPE", "Universal Primary Education"], ["USE", "Universal Secondary Education"], ["MoLG", "Ministry of Local Government"]], "metadata": {"headings": [{"headings_0": {"content": "LIST OF ACRONYMS", "page": 3, "level": 3}}, {"headings_1": {"content": "Page", "page": 2, "level": 3}}], "page": 3, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["Acronym", "Meaning"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL", "page": 4, "level": 3}}, {"headings_1": {"content": "LIST OF ACRONYMS", "page": 3, "level": 3}}], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "ON THE FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30 TH JUNE, 2020 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL", "page": 4, "level": 3}}, {"headings_1": {"content": "LIST OF ACRONYMS", "page": 3, "level": 3}}, [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL", "page": 4, "level": 3}}, {"headings_1": {"content": "LIST OF ACRONYMS", "page": 3, "level": 3}}]], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL", "page": 4, "level": 3}}], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "I have audited the accompanying Financial Statements of Gulu District Local Government,", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL", "page": 4, "level": 3}}], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "which comprise the Statement of Financial Position as of 30 th June 2020, the Statement of", "metadata": {"headings": [{"headings_0": {"content": "which comprise the Statement of Financial Position as of 30 th June 2020, the Statement of", "page": 4, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 3}}], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "Financial Performance, Statement of Changes in Equity, 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.", "metadata": {"headings": [{"headings_0": {"content": "which comprise the Statement of Financial Position as of 30 th June 2020, the Statement of", "page": 4, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 3}}], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "In my opinion, the Financial Statements of Gulu District Local Government for the year ended 30 th June 2020 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 as amended and the Financial Reporting", "metadata": {"headings": [{"headings_0": {"content": "In my opinion, the Financial Statements of Gulu District Local Government for the year ended 30 th June 2020 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 as amended and the Financial Reporting", "page": 4, "level": 4}}, {"headings_1": {"content": "which comprise the Statement of Financial Position as of 30 th June 2020, the Statement of", "page": 4, "level": 2}}], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "Guide, 2018.", "metadata": {"headings": [{"headings_0": {"content": "In my opinion, the Financial Statements of Gulu District Local Government for the year ended 30 th June 2020 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 as amended and the Financial Reporting", "page": 4, "level": 4}}, {"headings_1": {"content": "which comprise the Statement of Financial Position as of 30 th June 2020, the Statement of", "page": 4, "level": 2}}], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Basis for Opinion", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "In my opinion, the Financial Statements of Gulu District Local Government for the year ended 30 th June 2020 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 as amended and the Financial Reporting", "page": 4, "level": 4}}], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "In my opinion, the Financial Statements of Gulu District Local Government for the year ended 30 th June 2020 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 as amended and the Financial Reporting", "page": 4, "level": 4}}], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme", "page": 4, "level": 4}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 3}}], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme", "page": 4, "level": 4}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 3}}], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my ethical responsibilities in accordance with the other requirements", "metadata": {"headings": [{"headings_0": {"content": "Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my ethical responsibilities in accordance with the other requirements", "page": 4, "level": 4}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme", "page": 4, "level": 4}}], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "and the IESBA Code. 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": "Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my ethical responsibilities in accordance with the other requirements", "page": 4, "level": 4}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the District in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme", "page": 4, "level": 4}}], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Key Audit Matters", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 4, "level": 3}}, {"headings_1": {"content": "Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my ethical responsibilities in accordance with the other requirements", "page": 4, "level": 4}}], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2020", "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", "metadata": {"headings": [{"headings_0": {"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", "page": 4, "level": 4}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 3}}], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "were addressed in the context of my audit of the Financial Statements as a whole, and in \npartial and non-implementation of outputs, diversion of funds and challenges in budget monitoring and reporting of performance.", "metadata": {"headings": [{"headings_0": {"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", "page": 4, "level": 4}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 3}}, [{"headings_0": {"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", "page": 4, "level": 4}}, {"headings_1": {"content": "Key Audit Matters", "page": 4, "level": 3}}]], "page": 4, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "A review of district\u2019s approved work plans and budgets revealed that Gulu District had", "metadata": {"headings": [{"headings_0": {"content": "A review of district\u2019s approved work plans and budgets revealed that Gulu District had", "page": 5, "level": 2}}, {"headings_1": {"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", "page": 4, "level": 4}}], "page": 5, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "an approved budget of UGX.42.4Bn, out of which UGX.30.1Bn was warranted/ availed by the end of the financial year. The total expenditure for the year was 27.3Bn out of", "metadata": {"headings": [{"headings_0": {"content": "A review of district\u2019s approved work plans and budgets revealed that Gulu District had", "page": 5, "level": 2}}, {"headings_1": {"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", "page": 4, "level": 4}}], "page": 5, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "which UGX.18.04Bn 1 was spent on non-service delivery activities, such as employee", "metadata": {"headings": [{"headings_0": {"content": "which UGX.18.04Bn 1 was spent on non-service delivery activities, such as employee", "page": 5, "level": 2}}, {"headings_1": {"content": "A review of district\u2019s approved work plans and budgets revealed that Gulu District had", "page": 5, "level": 2}}], "page": 5, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "costs and transfers to other units (sub-counties, schools and health centres), implying", "metadata": {"headings": [{"headings_0": {"content": "which UGX.18.04Bn 1 was spent on non-service delivery activities, such as employee", "page": 5, "level": 2}}, {"headings_1": {"content": "A review of district\u2019s approved work plans and budgets revealed that Gulu District had", "page": 5, "level": 2}}], "page": 5, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "that only UGX.9.3Bn was available for implementation of service delivery outputs.", "metadata": {"headings": [{"headings_0": {"content": "that only UGX.9.3Bn was available for implementation of service delivery outputs.", "page": 5, "level": 2}}, {"headings_1": {"content": "which UGX.18.04Bn 1 was spent on non-service delivery activities, such as employee", "page": 5, "level": 2}}], "page": 5, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "The UGX.9.3Bn that remained was applied for the implementation of one hundred and seventy three (173) outputs from which I sampled eleven (11) outputs with a budget of UGX.2.99Bn and expenditure of UGX.1.72Bn representing 18.5% of the total", "metadata": {"headings": [{"headings_0": {"content": "The UGX.9.3Bn that remained was applied for the implementation of one hundred and seventy three (173) outputs from which I sampled eleven (11) outputs with a budget of UGX.2.99Bn and expenditure of UGX.1.72Bn representing 18.5% of the total", "page": 5, "level": 4}}, {"headings_1": {"content": "that only UGX.9.3Bn was available for implementation of service delivery outputs.", "page": 5, "level": 2}}], "page": 5, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "resources spent on implementation of activities as shown in the table below.", "metadata": {"headings": [{"headings_0": {"content": "The UGX.9.3Bn that remained was applied for the implementation of one hundred and seventy three (173) outputs from which I sampled eleven (11) outputs with a budget of UGX.2.99Bn and expenditure of UGX.1.72Bn representing 18.5% of the total", "page": 5, "level": 4}}, {"headings_1": {"content": "that only UGX.9.3Bn was available for implementation of service delivery outputs.", "page": 5, "level": 2}}], "page": 5, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["Monetary Value (UGX.) Bn", null, null, null, "Number of outputs", null, null], ["**Total Exp**", "**Amount spent** **on** direct service delivery**", "**Total exp. audited**", "**% audited**", "**Number of direct service delivery outputs**", "**No.** of outputs sampled for audit**", "**%outputs audited**"], ["27.3", "9.3", "1.72", "18.5", "173", "11", "6.4"]], "metadata": {"headings": [{"headings_0": {"content": "The UGX.9.3Bn that remained was applied for the implementation of one hundred and seventy three (173) outputs from which I sampled eleven (11) outputs with a budget of UGX.2.99Bn and expenditure of UGX.1.72Bn representing 18.5% of the total", "page": 5, "level": 4}}, {"headings_1": {"content": "that only UGX.9.3Bn was available for implementation of service delivery outputs.", "page": 5, "level": 2}}], "page": 5, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6"], "type": "table"}}, {"content": "The Key outputs/ activities implemented by the entity during the year were;", "metadata": {"headings": [{"headings_0": {"content": "The UGX.9.3Bn that remained was applied for the implementation of one hundred and seventy three (173) outputs from which I sampled eleven (11) outputs with a budget of UGX.2.99Bn and expenditure of UGX.1.72Bn representing 18.5% of the total", "page": 5, "level": 4}}, {"headings_1": {"content": "that only UGX.9.3Bn was available for implementation of service delivery outputs.", "page": 5, "level": 2}}], "page": 5, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["1", "Classroom construction and rehabilitation", "", ""], ["1a", "Construction of 1 block of 2 classrooms at Panykworo", "75,000,000", "4"], ["1b", "Construction of 1 block of 4 units teachers\\` house", "94,616,000", "6"], ["1c", "Partial construction of 1 block of 2 classrooms at Kitenywalo PS", "31,484,000", "2"], ["2", "Partial construction of standard OPD at Lapeta HC II phase 1", "64,421,000", "4"], ["3", "Construction of 1 block of 4 stances drainable latrine at Patiko HC III", "18,419,000", "1"], ["4", "Road construction and rehabilitation", "", "0"], ["4a", "Rehabilitation of 3.3 km Gulu PTC- Kidere road", "5,152,000", "0.3"], ["4b", "Low cost seal of Laroo- Pageya road", "75,000,000", "4"], ["5", "Maintenance of District roads", "", "0"], ["5a", "Routine manual maintenance", "89,652,000", "5"], ["5b", "Routine mechanised maintenance", "167,569,295", "10"], ["5c", "Emergency works on Wii- Apaya stream", "54,239,365", "3"], ["6", "Mechanical imprest", "57,164,000", "3"], ["7", "Construction of 15 deep boreholes", "286,463,440", "17"], ["8", "Supply of hand pump spare parts for borehole rehabilitation", "160,729,700", "9"], ["9", "Design of pipe water system and sanitation facilities at Cwero Growth Centre", "50,950,000", "3"], ["10", "Palaro Seed Secondary school construction.", "481,690,000", "28"], ["11", "Renovation of store", "7,590,000", "0.4"], ["**Total**", null, "**1,720,139,800**", "**100**"]], "metadata": {"headings": [{"headings_0": {"content": "The UGX.9.3Bn that remained was applied for the implementation of one hundred and seventy three (173) outputs from which I sampled eleven (11) outputs with a budget of UGX.2.99Bn and expenditure of UGX.1.72Bn representing 18.5% of the total", "page": 5, "level": 4}}, {"headings_1": {"content": "that only UGX.9.3Bn was available for implementation of service delivery outputs.", "page": 5, "level": 2}}], "page": 5, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["SN", "Key Out-puts/Activities", "Amount Spent UGX", "% of amount spent to total of expenditure for key items implemented."], "type": "table"}}, {"content": "The outbreak of the Covid Pandemic affected the implementation of the 2019/20 budget for a number of entities especially the implementation of activities in the last half of the financial year. A number of activities were not implemented as a result of budget cuts and the lockdown measures instituted to control the spread of the pandemic.", "metadata": {"headings": [{"headings_0": {"content": "The UGX.9.3Bn that remained was applied for the implementation of one hundred and seventy three (173) outputs from which I sampled eleven (11) outputs with a budget of UGX.2.99Bn and expenditure of UGX.1.72Bn representing 18.5% of the total", "page": 5, "level": 4}}, {"headings_1": {"content": "that only UGX.9.3Bn was available for implementation of service delivery outputs.", "page": 5, "level": 2}}], "page": 6, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["**1.1**", "**Implementation of the strategic plan**  Government has been implementing the NDP II, which ended at the end of financial year 2019/2020. In line with the NDP, the District had its strategic plan approved for the period 2015-2020; this plan set out both the long term and short term targets to be achieved. current audit year was the 5 th year /the last year of implementation of the strategic plan, and it is anticipated that all the projected targets would have been accomplished. noted that at the time of audit (June 2019/20), out of 6 strategic targets, the district had fully achieved two (2) targets and partially attained four (4) targets, as shown in the table below; **extent of achievement of 2015/16-2019/2020 strategic plan by** **2019/2020**  **No Level of performance**  **by**  **of** 2019/2020** **the** end** **No of strategic goals/ objectives** **total of** **%** of number strategic objectives** 1  2  3 2 4 0 **6** 33.3 66.7 0 **100** Fully achieved  Partially achieved  Not achieved  **Total**  **Source: OAG analysis**  The targets that were partially achieved were  1.Completion of Palaro Seed Secondary School.  2\\. Maintenance of district roads.  3\\. Emergency works Wii-Apaya Stream  4\\. Manual maintenance of 378.3km of District Roads  The Accounting Officer attributed the underperformance to general reduction in the development sector grants under Education, Health and Water. I The **The**", "advised  the Accounting Officer to engage MoFPED and have  the unimplemented activities rolled over for implementation in the subsequent periods. I"], ["**1.2**", "**Revenue Performance**  **1.2.1 Local Revenue (LR) Performance**  I reviewed the approved Local revenue estimates for the financial year 2019/2020 and noted that the District budgeted to collect UGX.1,294,588,000 during the year but collected UGX.1,259,040,473 representing (97%) performance.  of UGX.35,547,527(3%) were recorded in Local Hotel Tax, interest from private entities and Park Fees. Revenue shortfalls affected the implementation of planned activities. The shortfalls in Local Revenue collections Accounting Officer attributed the revenue underperformance to outbreak of the Covid-19 pandemic. The", "revise noted the response and advised the Accounting Officer to always  the budget with approval of council to reflect such  unforeseen circumstance. I"]], "metadata": {"headings": [{"headings_0": {"content": "The UGX.9.3Bn that remained was applied for the implementation of one hundred and seventy three (173) outputs from which I sampled eleven (11) outputs with a budget of UGX.2.99Bn and expenditure of UGX.1.72Bn representing 18.5% of the total", "page": 5, "level": 4}}, {"headings_1": {"content": "that only UGX.9.3Bn was available for implementation of service delivery outputs.", "page": 5, "level": 2}}], "page": 6, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_7"], "type": "table"}}, {"content": "1.2.2 Performance of GoU receipts-(Transfers received from the I commended the Consolidated Fund)", "metadata": {"headings": [{"headings_0": {"content": "1.2.2 Performance of GoU receipts-(Transfers received from the I commended the Consolidated Fund)", "page": 7, "level": 1}}, {"headings_1": {"content": "The UGX.9.3Bn that remained was applied for the implementation of one hundred and seventy three (173) outputs from which I sampled eleven (11) outputs with a budget of UGX.2.99Bn and expenditure of UGX.1.72Bn representing 18.5% of the total", "page": 5, "level": 4}}], "page": 7, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "Government for the The District budgeted to receive UGX.27,671,220,364 (revised) as grants good performance from the Treasury. I noted that, UGX.26,048,487,102 was warranted/ on", "metadata": {"headings": [{"headings_0": {"content": "1.2.2 Performance of GoU receipts-(Transfers received from the I commended the Consolidated Fund)", "page": 7, "level": 1}}, {"headings_1": {"content": "The UGX.9.3Bn that remained was applied for the implementation of one hundred and seventy three (173) outputs from which I sampled eleven (11) outputs with a budget of UGX.2.99Bn and expenditure of UGX.1.72Bn representing 18.5% of the total", "page": 5, "level": 4}}], "page": 7, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Government", "metadata": {"headings": [{"headings_0": {"content": "Government", "page": 7, "level": 3}}, {"headings_1": {"content": "1.2.2 Performance of GoU receipts-(Transfers received from the I commended the Consolidated Fund)", "page": 7, "level": 1}}], "page": 7, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "received representing 94% performance. .", "metadata": {"headings": [{"headings_0": {"content": "Government", "page": 7, "level": 3}}, {"headings_1": {"content": "1.2.2 Performance of GoU receipts-(Transfers received from the I commended the Consolidated Fund)", "page": 7, "level": 1}}], "page": 7, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Grants.", "metadata": {"headings": [{"headings_0": {"content": "Grants.", "page": 7, "level": 3}}, {"headings_1": {"content": "Government", "page": 7, "level": 3}}], "page": 7, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "1.2.3 Transfers from other Government Units/Other Government Transfers I  \nadvised the The entity budgeted to receive UGX.2,200,739,000 as transfers from other Accounting Officer to Government Units. However, only UGX.1,794,190,545 (82%) was received as engage MoFPED and shown in the table below.", "metadata": {"headings": [{"headings_0": {"content": "Grants.", "page": 7, "level": 3}}, {"headings_1": {"content": "Government", "page": 7, "level": 3}}], "page": 7, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Table showing performance of revenue transfers from other government agencies", "metadata": {"headings": [{"headings_0": {"content": "Table showing performance of revenue transfers from other government agencies", "page": 7, "level": 5}}, {"headings_1": {"content": "Grants.", "page": 7, "level": 3}}], "page": 7, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "have the unimplemented activities rolled over S/n Revenue Source Approved Total Variance %Performa for implementation Budget\u201d Receipts nce in the subsequent (UGX) (UGX) (UGX) periods. \u201d000\u201d \u201d000\u201d \u201d000\u201d  \n1 NUSAF 600,000 1,135,222 -535,222 189%  \n2 Support to PLE- 10,000 9,493 507 95%  \nUNEB  \n3 URF 920,969 374,071 546,898 41%  \n4 YLP 50,000 0 50,000 0%  \n5 UWEP 9,844 3,383 6,461 34%  \n7 PRELNOR 559,926 256,130 303,796 46%  \n8 NTD 50,000 0 50,000 0%  \n9 OPM 0 15,892 -15,892 0%  \nTotal 2,200,739 1,794,191 406,548", "metadata": {"headings": [{"headings_0": {"content": "Table showing performance of revenue transfers from other government agencies", "page": 7, "level": 5}}, {"headings_1": {"content": "Grants.", "page": 7, "level": 3}}], "page": 7, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Source: Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Source: Financial Statements", "page": 7, "level": 9}}, {"headings_1": {"content": "Table showing performance of revenue transfers from other government agencies", "page": 7, "level": 5}}], "page": 7, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "Revenue shortfalls adversely affect the implementation of planned activities. \nThe Accounting Officer explained that the underperformance in other Government transfers was due to non-release/ or under-release of the various sources of revenue.", "metadata": {"headings": [{"headings_0": {"content": "Source: Financial Statements", "page": 7, "level": 9}}, {"headings_1": {"content": "Table showing performance of revenue transfers from other government agencies", "page": 7, "level": 5}}, [{"headings_0": {"content": "Source: Financial Statements", "page": 7, "level": 9}}, {"headings_1": {"content": "Table showing performance of revenue transfers from other government agencies", "page": 7, "level": 5}}]], "page": 7, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "1.2.4 Performance from external financing", "metadata": {"headings": [{"headings_0": {"content": "1.2.4 Performance from external financing", "page": 7, "level": 9}}, {"headings_1": {"content": "Source: Financial Statements", "page": 7, "level": 9}}], "page": 7, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "The District budgeted to receive UGX.3,254,000,000 as external/donor financing out I  \nadvised the of which UGX.752,730,825 (23%),was received as shown in the table below:", "metadata": {"headings": [{"headings_0": {"content": "1.2.4 Performance from external financing", "page": 7, "level": 9}}, {"headings_1": {"content": "Source: Financial Statements", "page": 7, "level": 9}}], "page": 7, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Showing performance of external funding", "metadata": {"headings": [{"headings_0": {"content": "Showing performance of external funding", "page": 7, "level": 9}}, {"headings_1": {"content": "1.2.4 Performance from external financing", "page": 7, "level": 9}}], "page": 7, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "Accounting Officer to engage", "metadata": {"headings": [{"headings_0": {"content": "Showing performance of external funding", "page": 7, "level": 9}}, {"headings_1": {"content": "1.2.4 Performance from external financing", "page": 7, "level": 9}}], "page": 7, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "the", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 7, "level": 3}}, {"headings_1": {"content": "Showing performance of external funding", "page": 7, "level": 9}}], "page": 7, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "development S Donor  \nApproved \nTotal Receipts Variance %Performance partners and ensure / Budget\u201d (UGX) (UGX)  \nthat the activities are n \u201d000\u201d \u201d000\u201d (UGX) rolled over and \u201d000\u201d  \n1 UNICEF 318,000 0 318,000 0% finally implemented. 2 Global fund for 165,000 169,080 -4,080 102.5%  \nHIV, TB and  \nMalaria  \n3 WHO 30,000 0 30,000 0%  \n4 GAVI 158,000 152,407.5 5,592.5 96.5%", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 7, "level": 3}}, {"headings_1": {"content": "Showing performance of external funding", "page": 7, "level": 9}}, [{"headings_0": {"content": "the", "page": 7, "level": 3}}, {"headings_1": {"content": "Showing performance of external funding", "page": 7, "level": 9}}]], "page": 7, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["", "Revenue shortfalls affect the implementation of planned activities. The Accounting Officer attributed the revenue underperformance to outbreak of the Covid-19 pandemic.", ""], ["**1.3**", "**Absorption of funds**  Out of the total receipts for the financial year of UGX.30,140,755,120 UGX.27,266,110,731 (90.5%) was spent by the entity resulting in an unspent balance of UGX.2,874,644,389 (9.5%). The unspent balance at the end of the financial year was subsequently swept back to the consolidated fund account. absorption of released funds results in non-implementation of planned activities and negates the purpose for which funds were disbursed. For example, the construction of the seed school at Palaro did not perform to the expected level and non-implementation of some sports activities due to Covid-19 pandemic. Accounting Officer attributed the under absorption of released funds to the COVID-19 outbreak that led to the lockdown and the failure of the district to fill a number of staffing position whose wage bill had been provided. Under The", "I advised the Accounting Officer to ensure that funds for these activities are rolled over and subsequently ensure the speedy implementation of these activities."], ["**1.4**", "**Off-budget receipts**  Section 36(6), 43 and 44(20) of the PFMA 2015, require all the public resources including external financing to be paid into the consolidated fund and once deposited shall form part of the consolidated fund and shall be availed through the Appropriations Act. Paragraph 24.6.2 of the Treasury Instructions 2017 also requires an Accounting Officer to ensure that all planned development partner disbursements under his or her vote are included in the vote budget estimates, i.e. appropriated by Parliament. 6 of the Budget execution circular requires that all budgets irrespective of the source of financing (GoU/NTR, Donor or local government revenue) will be migrated and loaded onto the IFMS to facilitate budget implementation and reporting. I noted Gulu District did not receive any off-budget financing. Paragraph", "I commend the Accounting Officer for adhering to the provisions of the law."]], "metadata": {"headings": [{"headings_0": {"content": "the", "page": 7, "level": 3}}, {"headings_1": {"content": "Showing performance of external funding", "page": 7, "level": 9}}], "page": 8, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": [["**1.5**", "**Quantification of outputs/activities**  Paragraph 55 of the budget execution circular for the financial year 2019/2020 states that the Accounting Officer is required to submit quarterly performance reports by the 30 th day of the first month of the following quarter. These reports should clearly indicate the actual performance against the planned outputs and performance for each quarter, showing the quantity/quality and physical location of the reported outputs against expenditure. of the eleven (11) outputs with a total of seventeen (17) activities and expenditure of UGX.1.72Bn sampled for assessment, I reviewed the extent of quantification of outputs and activities and noted that all the eleven (11) outputs with a total of seventeen (17) activities (100%) were fully quantified as shown in the table below.  **Table: Extent of Quantification by activities** **Summary of Performance by Outputs** Activity details-Analysis** **Categor**  **y**  **of** outputs** **No.** of outp uts samp led** **% of total out- puts samp led** **Expendi ture** **UGX** Bn** **% proporti on to total expendi ture** **Total no of activiti es in the output s** **No. of Fully Quanti fied activiti es** **No of activiti es not fully quanti fied** **% quantific ation of activities @ category of output** 11 100% 1.72 100% 17 17 00 100% 00 00 00 00 00 00 00 0% 00 00 00 00 00 00 00 0% **11 100 1.72 100 17 17 00 100%** **Source: OAG analysis** **Fully quantifie d outputs 2 Insuffici ently quantifie d outputs 3 Outputs 4 not quantifie** **d** Total** Out", "commend  the Accounting Officer for the effort. I"], ["**1.6**", "**Implementation 6**  **of Quantified outputs**  I assessed the implementation of eleven (11) out puts that were fully quantified with a total of seventeen (17) activities worth UGX.1.72Bn and noted the following. \uf0b7 Eight (08) outputs with a total of thirteen (13) activities worth UGX 0.93 Bn were fully implemented. The entity implemented all the thirteen (13) activities (100%) within these outputs.  \uf0b7 Three (03) outputs with a total of four (04) activities worth UGX 0.79 Bn were partially implemented by the time of the audit.", "advised  the Accounting Officer to address the issue of PBS with the relevant authority and always make  on their communication/request to the Ministry. follow-up I"]], "metadata": {"headings": [{"headings_0": {"content": "the", "page": 7, "level": 3}}, {"headings_1": {"content": "Showing performance of external funding", "page": 7, "level": 9}}], "page": 9, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_11"], "type": "table"}}, {"content": [["**Total no of activi ties** **% prop ortio n to total expe nditu re** **No of Fully impl eme nted activi ties** **No. Of parti ally impl eme nted activi ties** **No of activi ties that were not imple ment ed** **Extent of impln of activit** **ies** per categ ory of output 8** 73 0.93 54 13 13 00 00 100 **Expe ndit ure UGX** **% of impl eme ntat ion** **Categor** **y** output** **of** **No of out puts** **Table showing the level of implementation per outputs by activities** **Summary of Performance by Output** Activity details-Analysis** **3** 27 0.79 46 04 00 04 00 70 **00** 00 00 00 00 00 00 00 00 Fully impleme nted outputs **5** Partially Impleme nted outputs **6** Outputs Not Impleme nted **Total** implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the entity did not complete work on  \uf0b7 Wii- Apaya stream  \uf0b7  \uf0b7 Palaro Seed Secondary School  33.4km of routine mechanized district roads as shown in **Appendix 1** Accounting Officer explained that failure to fully implement all planned activities and outputs was due to the use of Programme Budgeting System (PBS) where all the outputs are not quantified especially the non-standard outputs. He further explained that, Wii-Apaya Stream was an emergence activity which was unplanned for, and implemented under force account using Rural Transport Infrastructure (RTI) where the delay was as a result of the delay by the Ministry to respond to the request for the excavator and low bed. **11 100 1.72 100 17 13 04 03 86 Source: OAG analysis** **Bn** Partial The", ""], ["**Preparation 7** and submission of Monitoring plans and reports** Paragraph 58 of the Budget Execution Circular for 2019/20 requires the Accounting Officer to prepare and submit annual monitoring plans for government programs and or projects under his/her vote to the Office of the Prime Minister (OPM) with a copy to Ministry of Finance, Planning and Economic Development (MoFPED), Ministry of Local Government (MoLG) and National Planning Authority (NPA) for harmonisation to ensure proper coordination to avoid duplication and fatigue. The Accounting Officers are also expected to submit quarterly monitoring reports to OPM with a copy to the MoFPED for the attention of the Director Budget.  Contrary to this I noted that; \uf0b7 The entity did not prepare and submit the annual monitoring plans to MoFPED, MoLG and NPA as required. \uf0b7 The entity did not also submit quarterly monitoring reports to OPM and MoFPED as required. **1.7**", "advised  the Accounting Officer to always  ensure compliance with the budget  execution circular. I"]], "metadata": {"headings": [{"headings_0": {"content": "the", "page": 7, "level": 3}}, {"headings_1": {"content": "Showing performance of external funding", "page": 7, "level": 9}}], "page": 10, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["column_0", "column_12"], "type": "table"}}, {"content": [["**Total no of activi ties** **% prop ortio n to total expe nditu re** **No of Fully impl eme nted activi ties** **No. Of parti ally impl eme nted activi ties** **No of activi ties that were not imple ment ed** **Extent of impln of activit** **ies** per categ ory of output 8** 73 0.93 54 13 13 00 00 100 **Expe ndit ure UGX** **% of impl eme ntat ion** **Categor** **y** output** **of** **No of out puts** **Table showing the level of implementation per outputs by activities** **Summary of Performance by Output** Activity details-Analysis** **3** 27 0.79 46 04 00 04 00 70 **00** 00 00 00 00 00 00 00 00 Fully impleme nted outputs **5** Partially Impleme nted outputs **6** Outputs Not Impleme nted **Total** implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the entity did not complete work on  \uf0b7 Wii- Apaya stream  \uf0b7  \uf0b7 Palaro Seed Secondary School  33.4km of routine mechanized district roads as shown in **Appendix 1** Accounting Officer explained that failure to fully implement all planned activities and outputs was due to the use of Programme Budgeting System (PBS) where all the outputs are not quantified especially the non-standard outputs. He further explained that, Wii-Apaya Stream was an emergence activity which was unplanned for, and implemented under force account using Rural Transport Infrastructure (RTI) where the delay was as a result of the delay by the Ministry to respond to the request for the excavator and low bed. **11 100 1.72 100 17 13 04 03 86 Source: OAG analysis** **Bn** Partial The", ""], ["**Preparation 7** and submission of Monitoring plans and reports** Paragraph 58 of the Budget Execution Circular for 2019/20 requires the Accounting Officer to prepare and submit annual monitoring plans for government programs and or projects under his/her vote to the Office of the Prime Minister (OPM) with a copy to Ministry of Finance, Planning and Economic Development (MoFPED), Ministry of Local Government (MoLG) and National Planning Authority (NPA) for harmonisation to ensure proper coordination to avoid duplication and fatigue. The Accounting Officers are also expected to submit quarterly monitoring reports to OPM with a copy to the MoFPED for the attention of the Director Budget.  Contrary to this I noted that; \uf0b7 The entity did not prepare and submit the annual monitoring plans to MoFPED, MoLG and NPA as required. \uf0b7 The entity did not also submit quarterly monitoring reports to OPM and MoFPED as required. **1.7**", "advised  the Accounting Officer to always  ensure compliance with the budget  execution circular. I"]], "metadata": {"headings": [{"headings_0": {"content": "the", "page": 7, "level": 3}}, {"headings_1": {"content": "Showing performance of external funding", "page": 7, "level": 9}}], "page": 10, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["column_0", "column_12"], "type": "table"}}, {"content": [["This practice is not only in contravention of the circular instructions but also hinders efforts of timely monitoring of the implementation of the budget. The Accounting Officer acknowledged the anomaly but explained that the quarterly monitoring of Government programmes was executed.", ""], ["**Submission 8**  **of Quarterly Performance Reports**  Paragraph 55 of the BEC for the financial year 2019/2020 states that the Accounting Officer is required to submit quarterly performance reports by the 30 th day of the first month of the following quarter. **1.8** noted that the entity submitted performance reports for Q1, Q2, Q3, Q4 after the deadline given for submission of the reports as indicated in the table below **No Details** 1 2 3 4 Quarter One Quarter Two Quarter Three Quarter Four **Source: OAG analysis** **Deadline for submission** 31/10/2019 31/01/2020 30/04/2020 31/07/2020 **Actual date of submission** 10/12/2019 01/02/2020 25/05/2020 Not submitted. yet **Comment** Delayed Delayed Delayed Delayed to submit performance reports in time not only contravenes the budget circular instructions, but also negatively affects the timely evaluation of performance and decision making. Accounting Officer explained that the delayed submission of performance reports was due to the upgrading the PBS which erased data that was input twice and the district experiencing system breakdown in the months of April to mid-June 2020 that contributed to the delay of the department to extract data to be used for reporting. I Failure The", "advised  the Accounting Officer to always engage the PBS support  of MOFPED  timely resolution of system challenges. desk for I"], ["**1.9 Accuracy 9**  **of Performance reports submitted**  Paragraph 55 of the budget execution circular for the financial year 2019/2020 states that the Accounting Officer is required to submit quarterly performance reports by the 30 th day of the first month of the following quarter. These reports should clearly indicate the actual performance against the planned outputs and performance for each quarter, showing the quantity/quality and physical location of the reported outputs against expenditure. accuracy of performance could not be verified as the 4 th quarter performance report was not clear. Accounting officer explained that this was due to the delay in the approval of the fourth quarter report by the Budget Directorate at Ministry of Finance, Planning and Economic Development. The The", "I advised the Accounting Officer to always ensure that the  performance reports are clear and accurate."]], "metadata": {"headings": [{"headings_0": {"content": "the", "page": 7, "level": 3}}, {"headings_1": {"content": "Showing performance of external funding", "page": 7, "level": 9}}], "page": 11, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["column_0", "column_8"], "type": "table"}}, {"content": "supplementary funding, the government encouraged citizens to make voluntary contributions to the State.", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 7, "level": 3}}, {"headings_1": {"content": "Showing performance of external funding", "page": 7, "level": 9}}], "page": 12, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Because the response to the pandemic was emergent in nature, i.e. it was neither", "metadata": {"headings": [{"headings_0": {"content": "Because the response to the pandemic was emergent in nature, i.e. it was neither", "page": 12, "level": 2}}, {"headings_1": {"content": "the", "page": 7, "level": 3}}], "page": 12, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "anticipated nor planned for, there was a risk that the entities that participated in this intervention may experience challenges in optimally applying the availed resource to", "metadata": {"headings": [{"headings_0": {"content": "Because the response to the pandemic was emergent in nature, i.e. it was neither", "page": 12, "level": 2}}, {"headings_1": {"content": "the", "page": 7, "level": 3}}], "page": 12, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "address the effects of the pandemic. I, therefore, considered this as a key audit matter", "metadata": {"headings": [{"headings_0": {"content": "address the effects of the pandemic. I, therefore, considered this as a key audit matter", "page": 12, "level": 2}}, {"headings_1": {"content": "Because the response to the pandemic was emergent in nature, i.e. it was neither", "page": 12, "level": 2}}], "page": 12, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "and subsequently developed procedures to assess how entities managed the interventions and to satisfy myself that this was done in compliance with the applicable laws, regulations and guidelines.", "metadata": {"headings": [{"headings_0": {"content": "address the effects of the pandemic. I, therefore, considered this as a key audit matter", "page": 12, "level": 2}}, {"headings_1": {"content": "Because the response to the pandemic was emergent in nature, i.e. it was neither", "page": 12, "level": 2}}], "page": 12, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "I specifically focused on; establishing how much funds were received, the extent of absorption of the funds, existence of approved work plans, compliance with PPDA legal", "metadata": {"headings": [{"headings_0": {"content": "I specifically focused on; establishing how much funds were received, the extent of absorption of the funds, existence of approved work plans, compliance with PPDA legal", "page": 12, "level": 4}}, {"headings_1": {"content": "address the effects of the pandemic. I, therefore, considered this as a key audit matter", "page": 12, "level": 2}}], "page": 12, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "framework, the existence of proper accountability for the funds, ensuring that there", "metadata": {"headings": [{"headings_0": {"content": "I specifically focused on; establishing how much funds were received, the extent of absorption of the funds, existence of approved work plans, compliance with PPDA legal", "page": 12, "level": 4}}, {"headings_1": {"content": "address the effects of the pandemic. I, therefore, considered this as a key audit matter", "page": 12, "level": 2}}], "page": 12, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "was accurate reporting among others. Based on the work performed I noted the", "metadata": {"headings": [{"headings_0": {"content": "was accurate reporting among others. Based on the work performed I noted the", "page": 12, "level": 2}}, {"headings_1": {"content": "I specifically focused on; establishing how much funds were received, the extent of absorption of the funds, existence of approved work plans, compliance with PPDA legal", "page": 12, "level": 4}}], "page": 12, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "following;", "metadata": {"headings": [{"headings_0": {"content": "was accurate reporting among others. Based on the work performed I noted the", "page": 12, "level": 2}}, {"headings_1": {"content": "I specifically focused on; establishing how much funds were received, the extent of absorption of the funds, existence of approved work plans, compliance with PPDA legal", "page": 12, "level": 4}}], "page": 12, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["**1.1**", "**Receipts and utilization of funds** **Receipts**  The entity received a total of UGX **1,236,447,000** from different sources as summarised in the table below **No. Details/Source** **1**  1.1  1.2 **2** 2.1 2.4 **Receipts from Treasury** Supplementary budget allocation Receipts from MPs  **Sub Total**  **Donations**  Receipts from Local donations-Cash Receipts  Cash  **Sub Total** Total Receipts** from Local donations-Non **Amount (UGX)** 165,000,000 60,000,000 **225,000,000** 27,500,000 983,947,000 **1,011,447,000 1,236,447,000** **a)**", ""], [null, "**b) Banking of cash receipts**  I observed that out of the cash received of UGX.87,500,000 only UGX.60,000,000 (68.6%) was banked on Gulu DLG collection Account in BOU while the balance of UGX.27,500,000 (31.4%) was used at source contrary to Paragraph 10.19.2 of the TIs, 2017 which exposes the funds to a risk of abuse. Accounting Officer explained that the money that was spent at source was used to handle Covid related emergencies which required urgent attention. The", "the I advised the Accounting Officer to always adhere to  Treasury Instructions and ensure that all cash collections are promptly banked."], ["**1.2**", "**Absorption and utilization of funds**  Out of the total receipts of UGX.252,500,000 (excluding non-cash donations) the entity absorbed UGX.212,500,000 representing absorption level of 84%. The balance of UGX 40,000,000 is part of the receipts from MPs whose cash limit was never given to the entity by the centre. The funds were spent as follows. **No Details** Amount (UGX) Percentage**", "I advised the Accounting Officer to follow up the UGX 40,000,000 that was retained by Treasury and ensure cash limits are obtained for the same."]], "metadata": {"headings": [{"headings_0": {"content": "was accurate reporting among others. Based on the work performed I noted the", "page": 12, "level": 2}}, {"headings_1": {"content": "I specifically focused on; establishing how much funds were received, the extent of absorption of the funds, existence of approved work plans, compliance with PPDA legal", "page": 12, "level": 4}}], "page": 12, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_6"], "type": "table"}}, {"content": [["", "", "1", "Allowances", "109,960,000", "", "", ""], ["2", null, "Fuel", "49,036,590", "60", "", "", null], ["3", null, "Welfare", "33,493,410", "12", "", "", null]], "metadata": {"headings": [{"headings_0": {"content": "was accurate reporting among others. Based on the work performed I noted the", "page": 12, "level": 2}}, {"headings_1": {"content": "I specifically focused on; establishing how much funds were received, the extent of absorption of the funds, existence of approved work plans, compliance with PPDA legal", "page": 12, "level": 4}}], "page": 13, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7"], "type": "table"}}, {"content": [["", "", "1", "Allowances", "109,960,000", "", "", ""], ["2", null, "Fuel", "49,036,590", "60", "", "", null], ["3", null, "Welfare", "33,493,410", "12", "", "", null], ["4", null, "Medical Supplies", "20,000,000", "", "", "", null], ["", null, "TOTAL", "212,490,000", "100", "", "", null], ["**1.3**", "**Preparation and approval of work plans**  Paragraph 23 of the Budget Execution Circular 2019/20 requires that all supplementary budget requests must be supported by a realistic work plan and budget. noted that the entity prepared and approved work plans for the use of funds received. I", null, null, null, null, null, "I  commend Accounting Officer adhering  guidelines to the for the"], ["**1.4**", "**Compliance with Procurement regulations**  Paragraph 5 of the guidelines issued by the PSST on the receipt and accountability of donations for Covid-19 requires Accounting Officers to follow PPDA regulations which guide on how procurements should be undertaken under emergency situations. observed that the entity undertook procurements worth UGX.23,715,000 using funds received as part of the Covid-19 response. My review of the procurement records revealed procurement had no major anomalies as summarised in **Appendix III.** Accounting Officer pledged to uphold the good practice. I The", null, null, null, null, null, "The Accounting Officer was commended for the level of compliance."], ["**1.5**", "**Accountability of funds**  Paragraph 10.10.1 of the Treasury Instructions, 2017 requires that all payments must be adequately supported with sufficient details to enable them to be checked without reference to other documents. reviewed expenditure records availed and noted that all the funds were satisfactorily accounted for as per the Treasury Instructions. I", null, null, null, null, null, "I  commended Accounting Officer the  accountability of funds. the for satisfactory"], ["**1.6**", "**Management of in-kind donations**  Paragraph 15.5.1 of the Treasury Instructions,2017 states that  inventories are accounted for by value as well as by quantity, and it is necessary for an Accounting Officer to keep records so as to determine the unit cost of each inventory item and the reconciliation of the total value of the stocks of inventories with the financial records. The PS/ST also guided that all in-kind items received in-kind should be taken on charge, distributed with the approval of the Covid-19 task forces and appropriately accounted for. entity received in-kind donation (items) from a number of sources as shown in **appendix IV.** I noted the following from my review of how these were managed. All the items were valued as required by the Treasury Instructions I was therefore able to confirm the value of these donations in kind and the accuracy of the balances reported in the financial statements.  All items were taken in charge by the entity staff as required by the treasury instructions.  There was evidence of acknowledgement of receipt for all items the Entity distributed. \uf0b7 \uf0b7 \uf0b7 The Accounting Officer pledged to uphold the good practice. The", null, null, null, null, null, "I commended the Accounting officer for complying  with guidelines  by PSST and the Treasury Instructions. issued"], ["**1.7**", "**Management of Quarantine Centres**  I undertook procedures to ascertain how the quarantine centre was managed and noted that the Entity managed the one quarantine centre", null, null, null, null, null, "I commended the Accounting officer for managing the quarantine"]], "metadata": {"headings": [{"headings_0": {"content": "was accurate reporting among others. Based on the work performed I noted the", "page": 12, "level": 2}}, {"headings_1": {"content": "I specifically focused on; establishing how much funds were received, the extent of absorption of the funds, existence of approved work plans, compliance with PPDA legal", "page": 12, "level": 4}}], "page": 13, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7"], "type": "table"}}, {"content": "established at Gulu College of Sciences Laro. I reviewed records relating to  \ncentre well. management of the centre and noted that the entity had received UGX.35,500,000 to facilitate the proper management of the quarantine  \ncentres. From my inspection, I observed that the quarantine centre is well  \nmanaged.", "metadata": {"headings": [{"headings_0": {"content": "was accurate reporting among others. Based on the work performed I noted the", "page": 12, "level": 2}}, {"headings_1": {"content": "I specifically focused on; establishing how much funds were received, the extent of absorption of the funds, existence of approved work plans, compliance with PPDA legal", "page": 12, "level": 4}}], "page": 14, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Emphasis of Matter", "metadata": {"headings": [{"headings_0": {"content": "Emphasis of Matter", "page": 14, "level": 3}}, {"headings_1": {"content": "was accurate reporting among others. Based on the work performed I noted the", "page": 12, "level": 2}}], "page": 14, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "Without qualifying my opinion, I draw attention to the following matters disclosed in", "metadata": {"headings": [{"headings_0": {"content": "Without qualifying my opinion, I draw attention to the following matters disclosed in", "page": 14, "level": 2}}, {"headings_1": {"content": "Emphasis of Matter", "page": 14, "level": 3}}], "page": 14, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "the Financial Statements: \n3.0", "metadata": {"headings": [{"headings_0": {"content": "Without qualifying my opinion, I draw attention to the following matters disclosed in", "page": 14, "level": 2}}, {"headings_1": {"content": "Emphasis of Matter", "page": 14, "level": 3}}, [{"headings_0": {"content": "Without qualifying my opinion, I draw attention to the following matters disclosed in", "page": 14, "level": 2}}, {"headings_1": {"content": "Emphasis of Matter", "page": 14, "level": 3}}]], "page": 14, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Effects of the creation of Gulu City on the Assets and liabilities of Gulu District Local Government", "metadata": {"headings": [{"headings_0": {"content": "Effects of the creation of Gulu City on the Assets and liabilities of Gulu District Local Government", "page": 14, "level": 8}}, {"headings_1": {"content": "Without qualifying my opinion, I draw attention to the following matters disclosed in", "page": 14, "level": 2}}], "page": 14, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "The GOU upgraded Gulu MC to a City status with effect from 1 st July 2020. This", "metadata": {"headings": [{"headings_0": {"content": "The GOU upgraded Gulu MC to a City status with effect from 1 st July 2020. This", "page": 14, "level": 2}}, {"headings_1": {"content": "Effects of the creation of Gulu City on the Assets and liabilities of Gulu District Local Government", "page": 14, "level": 8}}], "page": 14, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "upgrade of the Municipal Council to City status extended the geographical area of", "metadata": {"headings": [{"headings_0": {"content": "upgrade of the Municipal Council to City status extended the geographical area of", "page": 14, "level": 2}}, {"headings_1": {"content": "The GOU upgraded Gulu MC to a City status with effect from 1 st July 2020. This", "page": 14, "level": 2}}], "page": 14, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "the city to include Laliya Sub-County and two parishes of Unyama Sub-county (Pakwelo and Unyama Parishes).", "metadata": {"headings": [{"headings_0": {"content": "upgrade of the Municipal Council to City status extended the geographical area of", "page": 14, "level": 2}}, {"headings_1": {"content": "The GOU upgraded Gulu MC to a City status with effect from 1 st July 2020. This", "page": 14, "level": 2}}], "page": 14, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "A review of the commentary by the Accounting Officer reflected that the District would relocate to Awach Sub-county implying reconstruction of new District Headquarter officer and incurring other administrative costs associated with the", "metadata": {"headings": [{"headings_0": {"content": "A review of the commentary by the Accounting Officer reflected that the District would relocate to Awach Sub-county implying reconstruction of new District Headquarter officer and incurring other administrative costs associated with the", "page": 14, "level": 4}}, {"headings_1": {"content": "upgrade of the Municipal Council to City status extended the geographical area of", "page": 14, "level": 2}}], "page": 14, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "relocation of District operating station.", "metadata": {"headings": [{"headings_0": {"content": "A review of the commentary by the Accounting Officer reflected that the District would relocate to Awach Sub-county implying reconstruction of new District Headquarter officer and incurring other administrative costs associated with the", "page": 14, "level": 4}}, {"headings_1": {"content": "upgrade of the Municipal Council to City status extended the geographical area of", "page": 14, "level": 2}}], "page": 14, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "The Accounting Officer further disclosed that the effects on other assets owned by the District within the new city are being discussed with the Ministry of Local Government(MoLG).", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer further disclosed that the effects on other assets owned by the District within the new city are being discussed with the Ministry of Local Government(MoLG).", "page": 14, "level": 4}}, {"headings_1": {"content": "A review of the commentary by the Accounting Officer reflected that the District would relocate to Awach Sub-county implying reconstruction of new District Headquarter officer and incurring other administrative costs associated with the", "page": 14, "level": 4}}], "page": 14, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "I await the outcome of this discussion and final guidance by GOU on this matter", "metadata": {"headings": [{"headings_0": {"content": "I await the outcome of this discussion and final guidance by GOU on this matter", "page": 14, "level": 2}}, {"headings_1": {"content": "The Accounting Officer further disclosed that the effects on other assets owned by the District within the new city are being discussed with the Ministry of Local Government(MoLG).", "page": 14, "level": 4}}], "page": 14, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "4.0 Accumulated Payables", "metadata": {"headings": [{"headings_0": {"content": "4.0 Accumulated Payables", "page": 14, "level": 3}}, {"headings_1": {"content": "I await the outcome of this discussion and final guidance by GOU on this matter", "page": 14, "level": 2}}], "page": 14, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "Included in the payables balance disclosed in Note 23 on page 31 of the financial", "metadata": {"headings": [{"headings_0": {"content": "Included in the payables balance disclosed in Note 23 on page 31 of the financial", "page": 14, "level": 2}}, {"headings_1": {"content": "4.0 Accumulated Payables", "page": 14, "level": 3}}], "page": 14, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "statements is UGX.1,470,813,483 which relates to sundry creditors(UGX.1,345,261,425) and trade creditors (UGX.125,562,058). These outstanding payables may lead to litigation costs for non and delayed settlements. \nconsistent 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.", "metadata": {"headings": [{"headings_0": {"content": "Included in the payables balance disclosed in Note 23 on page 31 of the financial", "page": 14, "level": 2}}, {"headings_1": {"content": "4.0 Accumulated Payables", "page": 14, "level": 3}}, [{"headings_0": {"content": "Included in the payables balance disclosed in Note 23 on page 31 of the financial", "page": 14, "level": 2}}, {"headings_1": {"content": "4.0 Accumulated Payables", "page": 14, "level": 3}}]], "page": 14, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "I have nothing to report in this regard.", "metadata": {"headings": [{"headings_0": {"content": "I have nothing to report in this regard.", "page": 15, "level": 2}}, {"headings_1": {"content": "Included in the payables balance disclosed in Note 23 on page 31 of the financial", "page": 14, "level": 2}}], "page": 15, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "Management\u2019s Responsibility for the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "I have nothing to report in this regard.", "page": 15, "level": 2}}, {"headings_1": {"content": "Included in the payables balance disclosed in Note 23 on page 31 of the financial", "page": 14, "level": 2}}], "page": 15, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and", "metadata": {"headings": [{"headings_0": {"content": "Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and", "page": 15, "level": 2}}, {"headings_1": {"content": "I have nothing to report in this regard.", "page": 15, "level": 2}}], "page": 15, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Gulu District Local Government. The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act (PFMA), 2015 and", "metadata": {"headings": [{"headings_0": {"content": "Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Gulu District Local Government. The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act (PFMA), 2015 and", "page": 15, "level": 4}}, {"headings_1": {"content": "Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and", "page": 15, "level": 2}}], "page": 15, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "the Financial Reporting Guide, 2018 and for such internal control as management determines necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error.  \nIn preparing the financial statements, the Accounting Officer is responsible for assessing", "metadata": {"headings": [{"headings_0": {"content": "Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Gulu District Local Government. The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act (PFMA), 2015 and", "page": 15, "level": 4}}, {"headings_1": {"content": "Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and", "page": 15, "level": 2}}], "page": 15, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "the District\u2019s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "the District\u2019s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary.", "page": 15, "level": 4}}, {"headings_1": {"content": "Section 45 of the PFMA, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Gulu District Local Government. The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act (PFMA), 2015 and", "page": 15, "level": 4}}], "page": 15, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "Auditor\u2019s Responsibility", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibility", "page": 15, "level": 3}}, {"headings_1": {"content": "the District\u2019s ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary.", "page": 15, "level": 4}}], "page": 15, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "metadata": {"headings": [{"headings_0": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "page": 15, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibility", "page": 15, "level": 3}}], "page": 15, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "a whole are free from material misstatement, whether due to fraud or error, and to issue an", "metadata": {"headings": [{"headings_0": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "page": 15, "level": 2}}, {"headings_1": {"content": "Auditor\u2019s Responsibility", "page": 15, "level": 3}}], "page": 15, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance,", "metadata": {"headings": [{"headings_0": {"content": "auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance,", "page": 15, "level": 2}}, {"headings_1": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "page": 15, "level": 2}}], "page": 15, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect", "metadata": {"headings": [{"headings_0": {"content": "auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance,", "page": 15, "level": 2}}, {"headings_1": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "page": 15, "level": 2}}], "page": 15, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "a material misstatement when it exists. Misstatements can arise from fraud or error and are", "metadata": {"headings": [{"headings_0": {"content": "a material misstatement when it exists. Misstatements can arise from fraud or error and are", "page": 15, "level": 2}}, {"headings_1": {"content": "auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance,", "page": 15, "level": 2}}], "page": 15, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements.", "metadata": {"headings": [{"headings_0": {"content": "a material misstatement when it exists. Misstatements can arise from fraud or error and are", "page": 15, "level": 2}}, {"headings_1": {"content": "auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance,", "page": 15, "level": 2}}], "page": 15, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also: \uf0b7 Identify and assess the risks of material misstatement of the financial statements,", "metadata": {"headings": [{"headings_0": {"content": "As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also: \uf0b7 Identify and assess the risks of material misstatement of the financial statements,", "page": 15, "level": 4}}, {"headings_1": {"content": "a material misstatement when it exists. Misstatements can arise from fraud or error and are", "page": 15, "level": 2}}], "page": 15, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "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", "metadata": {"headings": [{"headings_0": {"content": "As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also: \uf0b7 Identify and assess the risks of material misstatement of the financial statements,", "page": 15, "level": 4}}, {"headings_1": {"content": "a material misstatement when it exists. Misstatements can arise from fraud or error and are", "page": 15, "level": 2}}], "page": 15, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "financial statements or, if such disclosures are inadequate, to modify my opinion. My", "metadata": {"headings": [{"headings_0": {"content": "financial statements or, if such disclosures are inadequate, to modify my opinion. My", "page": 16, "level": 2}}, {"headings_1": {"content": "As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also: \uf0b7 Identify and assess the risks of material misstatement of the financial statements,", "page": 15, "level": 4}}], "page": 16, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "conclusions are based on the audit evidence obtained up to the date of my auditor\u2019s", "metadata": {"headings": [{"headings_0": {"content": "financial statements or, if such disclosures are inadequate, to modify my opinion. My", "page": 16, "level": 2}}, {"headings_1": {"content": "As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also: \uf0b7 Identify and assess the risks of material misstatement of the financial statements,", "page": 15, "level": 4}}], "page": 16, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "report. However, future events or conditions may cause the District to fail to deliver its", "metadata": {"headings": [{"headings_0": {"content": "report. However, future events or conditions may cause the District to fail to deliver its", "page": 16, "level": 2}}, {"headings_1": {"content": "financial statements or, if such disclosures are inadequate, to modify my opinion. My", "page": 16, "level": 2}}], "page": 16, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "mandate.", "metadata": {"headings": [{"headings_0": {"content": "report. However, future events or conditions may cause the District to fail to deliver its", "page": 16, "level": 2}}, {"headings_1": {"content": "financial statements or, if such disclosures are inadequate, to modify my opinion. My", "page": 16, "level": 2}}], "page": 16, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "\uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "page": 16, "level": 2}}, {"headings_1": {"content": "report. However, future events or conditions may cause the District to fail to deliver its", "page": 16, "level": 2}}], "page": 16, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.  \nI communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "page": 16, "level": 2}}, {"headings_1": {"content": "report. However, future events or conditions may cause the District to fail to deliver its", "page": 16, "level": 2}}], "page": 16, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "deficiencies in internal control that I identify during my audit. I also provide the Accounting Officer with a statement that I have complied with relevant", "metadata": {"headings": [{"headings_0": {"content": "deficiencies in internal control that I identify during my audit. I also provide the Accounting Officer with a statement that I have complied with relevant", "page": 16, "level": 4}}, {"headings_1": {"content": "\uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "page": 16, "level": 2}}], "page": 16, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "ethical requirements regarding independence, and to communicate with him/her all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards.", "metadata": {"headings": [{"headings_0": {"content": "deficiencies in internal control that I identify during my audit. I also provide the Accounting Officer with a statement that I have complied with relevant", "page": 16, "level": 4}}, {"headings_1": {"content": "\uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "page": 16, "level": 2}}], "page": 16, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "From the matters communicated with the Accounting Officer, I determine those matters that", "metadata": {"headings": [{"headings_0": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that", "page": 16, "level": 2}}, {"headings_1": {"content": "deficiencies in internal control that I identify during my audit. I also provide the Accounting Officer with a statement that I have complied with relevant", "page": 16, "level": 4}}], "page": 16, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "were of most significance in the audit of the financial statements of the current period and", "metadata": {"headings": [{"headings_0": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that", "page": 16, "level": 2}}, {"headings_1": {"content": "deficiencies in internal control that I identify during my audit. I also provide the Accounting Officer with a statement that I have complied with relevant", "page": 16, "level": 4}}], "page": 16, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless", "metadata": {"headings": [{"headings_0": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless", "page": 16, "level": 2}}, {"headings_1": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that", "page": 16, "level": 2}}], "page": 16, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "law or regulation precludes public disclosure about the matter or when, in extremely rare", "metadata": {"headings": [{"headings_0": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless", "page": 16, "level": 2}}, {"headings_1": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that", "page": 16, "level": 2}}], "page": 16, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "circumstances, I determine that a matter should not be communicated in my report because", "metadata": {"headings": [{"headings_0": {"content": "circumstances, I determine that a matter should not be communicated in my report because", "page": 16, "level": 2}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless", "page": 16, "level": 2}}], "page": 16, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.", "metadata": {"headings": [{"headings_0": {"content": "circumstances, I determine that a matter should not be communicated in my report because", "page": 16, "level": 2}}, {"headings_1": {"content": "are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless", "page": 16, "level": 2}}], "page": 16, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Other Reporting Responsibilities", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 16, "level": 3}}, {"headings_1": {"content": "circumstances, I determine that a matter should not be communicated in my report because", "page": 16, "level": 2}}], "page": 16, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 16, "level": 3}}, {"headings_1": {"content": "circumstances, I determine that a matter should not be communicated in my report because", "page": 16, "level": 2}}], "page": 16, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "my work described on the audit of Financial Statements, that; except for the matters raised", "metadata": {"headings": [{"headings_0": {"content": "my work described on the audit of Financial Statements, that; except for the matters raised", "page": 16, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 16, "level": 3}}], "page": 16, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "in compliance with legislation section below, and whose effect has been considered in forming my opinion on financial statements, the activities, financial transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them.", "metadata": {"headings": [{"headings_0": {"content": "my work described on the audit of Financial Statements, that; except for the matters raised", "page": 16, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 16, "level": 3}}], "page": 16, "document_name": "Gulu DLG Report of Auditor General 2020", "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": 16, "level": 3}}, {"headings_1": {"content": "my work described on the audit of Financial Statements, that; except for the matters raised", "page": 16, "level": 2}}], "page": 16, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "The material findings in respect of the compliance criteria for the applicable subject matters", "metadata": {"headings": [{"headings_0": {"content": "The material findings in respect of the compliance criteria for the applicable subject matters", "page": 16, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 16, "level": 3}}], "page": 16, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "impediments and make recommendations for improvement. Specifically, the audit was", "metadata": {"headings": [{"headings_0": {"content": "impediments and make recommendations for improvement. Specifically, the audit was", "page": 17, "level": 2}}, {"headings_1": {"content": "The material findings in respect of the compliance criteria for the applicable subject matters", "page": 16, "level": 2}}], "page": 17, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "intended to ascertain whether government Vehicles were/are:", "metadata": {"headings": [{"headings_0": {"content": "impediments and make recommendations for improvement. Specifically, the audit was", "page": 17, "level": 2}}, {"headings_1": {"content": "The material findings in respect of the compliance criteria for the applicable subject matters", "page": 16, "level": 2}}], "page": 17, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "- Acquired in compliance with Government vehicle acquisition guidelines;", "metadata": {"headings": [{"headings_0": {"content": "impediments and make recommendations for improvement. Specifically, the audit was", "page": 17, "level": 2}}, {"headings_1": {"content": "The material findings in respect of the compliance criteria for the applicable subject matters", "page": 16, "level": 2}}], "page": 17, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "list"}}, {"content": "\uf0b7 Comprehensively recorded in the assets register to ensure their proper management; \uf0b7 Adequately allocated, operated and utilized to enable delivery of public service; \uf0b7 Properly and regularly maintained to achieve optimal performance, increased useful", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Comprehensively recorded in the assets register to ensure their proper management; \uf0b7 Adequately allocated, operated and utilized to enable delivery of public service; \uf0b7 Properly and regularly maintained to achieve optimal performance, increased useful", "page": 17, "level": 4}}, {"headings_1": {"content": "impediments and make recommendations for improvement. Specifically, the audit was", "page": 17, "level": 2}}], "page": 17, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "lives and reduced running costs; and", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Comprehensively recorded in the assets register to ensure their proper management; \uf0b7 Adequately allocated, operated and utilized to enable delivery of public service; \uf0b7 Properly and regularly maintained to achieve optimal performance, increased useful", "page": 17, "level": 4}}, {"headings_1": {"content": "impediments and make recommendations for improvement. Specifically, the audit was", "page": 17, "level": 2}}], "page": 17, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "\uf0b7 Disposed in compliance with PPDA guidelines, and disposal proceeds are properly", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Disposed in compliance with PPDA guidelines, and disposal proceeds are properly", "page": 17, "level": 2}}, {"headings_1": {"content": "\uf0b7 Comprehensively recorded in the assets register to ensure their proper management; \uf0b7 Adequately allocated, operated and utilized to enable delivery of public service; \uf0b7 Properly and regularly maintained to achieve optimal performance, increased useful", "page": 17, "level": 4}}], "page": 17, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "accounted for.  \nThe study took a scope of three financial years: 2017/18-2019/20. From the", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Disposed in compliance with PPDA guidelines, and disposal proceeds are properly", "page": 17, "level": 2}}, {"headings_1": {"content": "\uf0b7 Comprehensively recorded in the assets register to ensure their proper management; \uf0b7 Adequately allocated, operated and utilized to enable delivery of public service; \uf0b7 Properly and regularly maintained to achieve optimal performance, increased useful", "page": 17, "level": 4}}], "page": 17, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "procedures undertaken, I noted the following key observations;", "metadata": {"headings": [{"headings_0": {"content": "procedures undertaken, I noted the following key observations;", "page": 17, "level": 2}}, {"headings_1": {"content": "\uf0b7 Disposed in compliance with PPDA guidelines, and disposal proceeds are properly", "page": 17, "level": 2}}], "page": 17, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": [["**4.1 4.1.1**", "the three financial years the District planned to spend UGX.50,000,000 on acquisition of vehicles from government funding. A sum of UGX.50,000,000 (100%) was warranted and released by the Treasury for the purpose and the District purchased 01 vehicle. **ACQUISITION OF MOTOR VEHICLES Funding** For", ""], ["**4.1.2**", "**Compliance with Government Ban on Acquisition of Motor Vehicles** According to the Circular letter Ref; BDP/86/107/03 and dated 15 th May 2019 from the Permanent Secretary and Secretary to the Treasury to all Accounting Officers, Government issued a freeze order on purchase of vehicles by all MDAs during the FY 2019/20. Further guidance from the Ministry of Public Service (MoPS) through a Circular letter Ref; ADM 99/205/01 dated 21 st August 2019 indicated that clearance would only be given for procurement of vehicles under on-going donor funded projects. noted that the District acquired 01 motor vehicle at a cost of UGX.0.05bn during the FY 2019/20 using Government of Uganda funds with the necessary waiver from, the PS/ST. I", "The Accounting Officer is commended for the good practice."], ["**4.1.3**", "Paragraph 8.6.2 of the Treasury Instructions (TIs), 2017 requires implementation of the budget to follow the work plans, procurement and recruitment plans approved by Parliament. It was observed that no vehicle was purchased outside the annual work plan.  The Accounting Officer acknowledged the observation and promised to uphold the good practice. **Unplanned Acquisition of Motor Vehicles**", "I commended the Accounting Officer for adhering  the prescribed procurement  practices. to"], ["**4.1.4**", "**Compliance with vehicle standardization guidelines of Government** Public Service Circular Standing Instruction No. 1 of 1999 and the Establishment Notice No. 1 of 2003 require standardization of vehicles for government officials and Projects by setting out engine capacity limits and vehicles specifications. I noted that the 01 vehicle (100%) acquired at a total cost of UGX.50,000,000 was in line with the approved engine capacity recommended. Accounting Officer acknowledged the observation and promised to uphold good practice. The", "I commended the Accounting officer for adhering to the set guidelines."]], "metadata": {"headings": [{"headings_0": {"content": "procedures undertaken, I noted the following key observations;", "page": 17, "level": 2}}, {"headings_1": {"content": "\uf0b7 Disposed in compliance with PPDA guidelines, and disposal proceeds are properly", "page": 17, "level": 2}}], "page": 17, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["", "Key Observations", "Audit Recommendation/ Comment"], "type": "table"}}, {"content": [["**4.3.0 4.3.1**", "**MOTOR VEHICLE USAGE** **Existence of a fleet management policy and guidelines**  I noted that the District did not have a policy on Motor vehicle management to guide the usage and eliminate theft, losses, wastage and misuse of motor vehicles. This affects the entity\u2019s ability to address its unique motor vehicle challenges which may not be envisaged in the standing Orders and Treasury Accounting Instructions. Accounting Officer acknowledged the anomaly and pledged to implement the audit recommendation. The", "I advised the Accounting Officer to put in place a vehicle management policy streamlining usage of vehicles so as to eliminate  wastage and  of vehicles. misuse"], ["**4.3.2**", "**Vehicle allocation**  A review of motor vehicles allocation revealed that there were no officers allocated vehicles.  Failure to allocate vehicles to officers may lead to irrational use of resources affecting service delivery. The Accounting Officer explained that the District has few motor vehicles which are shared among departments during implementation of programmes; which allocates vehicles to officers at UISE a challenge. Some vehicles sent to the District were attached to projects, and these projects are managed by designated officers who are not necessarily Heads of Departments. **Motor**", "I advised the Accounting Officer to engage Ministry of Public Service on the revision  the standing order in that regard. of"], ["**4.3.3**", "**Support to Entity Service Delivery**  A review of the vehicle allocation to key service centers in the District revealed that some departments or units were not adequately allocated vehicles as indicated in the table below;", "I advised the Accounting Officer to always rationalize the allocation of vehicles in  various departments/units of the District to ensure the"]], "metadata": {"headings": [{"headings_0": {"content": "procedures undertaken, I noted the following key observations;", "page": 17, "level": 2}}, {"headings_1": {"content": "\uf0b7 Disposed in compliance with PPDA guidelines, and disposal proceeds are properly", "page": 17, "level": 2}}], "page": 18, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["4.2.0 4.2.1", "Improper maintenance of Motor Vehicle Records  Section 34 (2) of the Public Finance Management Act, 2015 requires an Accounting Officer to keep a register of assets and inventory in the format prescribed by the Accountant General. Furthermore, Paragraph 16.6.1(e) & (f) of the TIs, 2017 requires recording of the acquisition cost and estimated useful life of the asset, which should assist in determining the time of replacement and depreciation cost of an asset. MOTOR VEHICLE RECORDING Furthermore, Paragraph 10.13.4 of the Tis, 2017 requires all fixed assets acquisitions to be captured in the fixed assets module of the Government Computerised Financial Management Information System (GFMIS). I noted that out of 36 vehicles physically inspected, 35 vehicles (99.4%) were duly recorded in the assets register while one (1) vehicle (0.6%) acquired at a cost of UGX.50,000,000 was not recorded in the assets register. A total of 35 vehicles (99.4%) out of the 36 inspected were recorded in the format prescribed by the Accountant General which required capturing; date of purchase, type of vehicle, registration number, acquisition cost, estimated useful life, physical location, and condition. One (1) vehicle (0.4%) acquired at a total cost of UGX.50,000,000 was not recorded in the required format. the sampled 36 vehicles were traced to the staff or locations as recorded in the assets register which allowed traceability of vehicles. The Accounting Officer attributed the good performance to enforcement of the requirements in the Public Finance Management Act, and the Treasury Instructions. All", "I commended the Accounting Officer for the good controls in place."], "type": "table"}}, {"content": [["", "**SN**", "**Unit/Depa rtment requiring vehicles**", "**No. of vehicl es allocat ed** **Type** of vehicles allocated**", "**Are allocated vehicles adequate and appropria te (yes/no)**", "**Reasons** **allocation** **for** **inadequate**", "effective and efficient service delivery in the departments."], [null, "**1**", "Trade", "0  0", "No", "When the greater Gulu was divided and Amuru plus Omoro Districts created, the vehicles\u2019 had to be divided hence creating the current gaps.  Revenue too  creation of those districts. dwindled with", null], [null, "**2**", "Engineering", "D/CABIN 3  PICK-UP", "No", "All are in dangerous mechanical conditions. Only 1 running", null], [null, "**3**", "Administrati on", "D/CABIN PICK-UP 1", "No", "When the greater Gulu was divided and Amuru plus Omoro Districts created, the vehicles\u2019 had to be divided hence creating the current gaps  Revenue too  creation of those districts. dwindled with", null], [null, "Inadequate allocation of vehicles to the above District departments/units affected supervision and monitoring efforts of those departments/units which negatively affecting the level of service delivery in regard to enforcement of education standards. The Accounting Officer pledged that he would ensure the available though inadequate vehicles will be shared amongst the departments to achieve planned activities.", null, null, null, null, null], ["**VEHICLE MAINTENANCE** **Adequacy of Vehicle Maintenance Funding** **4.4.0** noted that the District spent a total of UGX. 566,964,207 against the vehicle maintenance budget of UGX. 653,602,358 reflecting a funding shortfall to the tune of UGX.86,638,157 which is 13.3% of the budgeted vehicle maintenance funds as indicated in the table below; **FY** Vehicle Maintenance Budget (A)** **Amount spent (C)** **Variance (A-C)** **Average spending per vehicle (C/B)** **No. of operatio nal entity motor Vehicles (B)** **2017/1**  135  **8**  **2018/1**  **9**  **2019/2** 0** 140,654,070 118,820,513 880,152 21,833,557 266,115,597 137 241,916,982 1,765,817 24,198,615 246,832,691 138 206,226,712 1,494,396 40,605,979 **Total 653,602,358 566,964,207 86,638,151** The district\u2019s annual average vehicle maintenance cost increased by 41% from UGX.880,152 in the FY 2017/18 to UGX.1,494,396. This increment may partly be caused by the aging number of the fleet as illustrated by the fewer number of vehicle replacements. Accounting Officer explained that the District has few vehicles. However, efforts were being made to provide for additional vehicles through local revenue budgets as the Ministry had banned purchase of new vehicles under the different funding. I **4.4.1** The", null, null, null, null, null, "advised  the Accounting Officer to devise strategies that would bring vehicle maintenance costs to manageable levels. I"]], "metadata": {"headings": [{"headings_0": {"content": "procedures undertaken, I noted the following key observations;", "page": 17, "level": 2}}, {"headings_1": {"content": "\uf0b7 Disposed in compliance with PPDA guidelines, and disposal proceeds are properly", "page": 17, "level": 2}}], "page": 19, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_2", "column_4", "column_6", "column_8", "column_11"], "type": "table"}}, {"content": "6.0 Status of Basic Medical Equipment in HCIV", "metadata": {"headings": [{"headings_0": {"content": "6.0 Status of Basic Medical Equipment in HCIV", "page": 20, "level": 3}}, {"headings_1": {"content": "procedures undertaken, I noted the following key observations;", "page": 17, "level": 2}}], "page": 20, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "Medical Equipment represents a substantial asset in the health care delivery system;", "metadata": {"headings": [{"headings_0": {"content": "6.0 Status of Basic Medical Equipment in HCIV", "page": 20, "level": 3}}, {"headings_1": {"content": "procedures undertaken, I noted the following key observations;", "page": 17, "level": 2}}], "page": 20, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "including maternal care and it needs to be managed efficiently. Moreover, the way in", "metadata": {"headings": [{"headings_0": {"content": "including maternal care and it needs to be managed efficiently. Moreover, the way in", "page": 20, "level": 2}}, {"headings_1": {"content": "6.0 Status of Basic Medical Equipment in HCIV", "page": 20, "level": 3}}], "page": 20, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "which it is purchased, managed and used can influence the quality of health care", "metadata": {"headings": [{"headings_0": {"content": "including maternal care and it needs to be managed efficiently. Moreover, the way in", "page": 20, "level": 2}}, {"headings_1": {"content": "6.0 Status of Basic Medical Equipment in HCIV", "page": 20, "level": 3}}], "page": 20, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "delivered to patients. Medical equipment can also pose a risk to patients and staff, particularly if used improperly. In addition, routine/periodic and corrective", "metadata": {"headings": [{"headings_0": {"content": "delivered to patients. Medical equipment can also pose a risk to patients and staff, particularly if used improperly. In addition, routine/periodic and corrective", "page": 20, "level": 4}}, {"headings_1": {"content": "including maternal care and it needs to be managed efficiently. Moreover, the way in", "page": 20, "level": 2}}], "page": 20, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "maintenance of medical equipment is key in achieving safe and cost-effective management of medical equipment.", "metadata": {"headings": [{"headings_0": {"content": "delivered to patients. Medical equipment can also pose a risk to patients and staff, particularly if used improperly. In addition, routine/periodic and corrective", "page": 20, "level": 4}}, {"headings_1": {"content": "including maternal care and it needs to be managed efficiently. Moreover, the way in", "page": 20, "level": 2}}], "page": 20, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "It is against this background that the status of basic medical equipment for maternal", "metadata": {"headings": [{"headings_0": {"content": "It is against this background that the status of basic medical equipment for maternal", "page": 20, "level": 2}}, {"headings_1": {"content": "delivered to patients. Medical equipment can also pose a risk to patients and staff, particularly if used improperly. In addition, routine/periodic and corrective", "page": 20, "level": 4}}], "page": 20, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "health was selected as an area of focus in the audit of financial year ending 30th June 2020.", "metadata": {"headings": [{"headings_0": {"content": "It is against this background that the status of basic medical equipment for maternal", "page": 20, "level": 2}}, {"headings_1": {"content": "delivered to patients. Medical equipment can also pose a risk to patients and staff, particularly if used improperly. In addition, routine/periodic and corrective", "page": 20, "level": 4}}], "page": 20, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Based on my audit I made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "Based on my audit I made the following observations;", "page": 20, "level": 2}}, {"headings_1": {"content": "It is against this background that the status of basic medical equipment for maternal", "page": 20, "level": 2}}], "page": 20, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "7.0 Inadequate medical equipment at Awach Health Centre IV", "metadata": {"headings": [{"headings_0": {"content": "7.0 Inadequate medical equipment at Awach Health Centre IV", "page": 20, "level": 3}}, {"headings_1": {"content": "Based on my audit I made the following observations;", "page": 20, "level": 2}}], "page": 20, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "Section 7.26 to 7.28 of Health Sector Service standards & Service delivery standards,", "metadata": {"headings": [{"headings_0": {"content": "Section 7.26 to 7.28 of Health Sector Service standards & Service delivery standards,", "page": 20, "level": 2}}, {"headings_1": {"content": "7.0 Inadequate medical equipment at Awach Health Centre IV", "page": 20, "level": 3}}], "page": 20, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "2016 defines the appropriate functional equipment and tools required for handling normal delivery, resuscitation of new born, and emergency care and resuscitation of mothers.", "metadata": {"headings": [{"headings_0": {"content": "Section 7.26 to 7.28 of Health Sector Service standards & Service delivery standards,", "page": 20, "level": 2}}, {"headings_1": {"content": "7.0 Inadequate medical equipment at Awach Health Centre IV", "page": 20, "level": 3}}], "page": 20, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "However, audit observed that the health facility had inadequate two medical", "metadata": {"headings": [{"headings_0": {"content": "However, audit observed that the health facility had inadequate two medical", "page": 20, "level": 2}}, {"headings_1": {"content": "Section 7.26 to 7.28 of Health Sector Service standards & Service delivery standards,", "page": 20, "level": 2}}], "page": 20, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "equipment fetoscopes and Blood Pressure machines while the rest are in excess.", "metadata": {"headings": [{"headings_0": {"content": "However, audit observed that the health facility had inadequate two medical", "page": 20, "level": 2}}, {"headings_1": {"content": "Section 7.26 to 7.28 of Health Sector Service standards & Service delivery standards,", "page": 20, "level": 2}}], "page": 20, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["1", "Fetoscopes", "10", "9"], ["2", "Episiotomy set", "2", "4"], ["3", "Penguin sucker", "5", "10"], ["4", "Ambubag\u2013Adult", "2", "3"], ["5", "Blood pressure machines (bp)", "5", "4"]], "metadata": {"headings": [{"headings_0": {"content": "However, audit observed that the health facility had inadequate two medical", "page": 20, "level": 2}}, {"headings_1": {"content": "Section 7.26 to 7.28 of Health Sector Service standards & Service delivery standards,", "page": 20, "level": 2}}], "page": 20, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["S/n", "Type of medical equipment", "Recommended no", "Available no"], "type": "table"}}, {"content": "Consequently, the health facility might not have been able to provide adequate screening and diagnostic services to the patients. \nThe Accounting Officer explained that the district was able to procure more equipment for the health facility. However, the reasons for excess procurement of some equipment and leave out inadequate equipment was not explained.", "metadata": {"headings": [{"headings_0": {"content": "However, audit observed that the health facility had inadequate two medical", "page": 20, "level": 2}}, {"headings_1": {"content": "Section 7.26 to 7.28 of Health Sector Service standards & Service delivery standards,", "page": 20, "level": 2}}, [{"headings_0": {"content": "However, audit observed that the health facility had inadequate two medical", "page": 20, "level": 2}}, {"headings_1": {"content": "Section 7.26 to 7.28 of Health Sector Service standards & Service delivery standards,", "page": 20, "level": 2}}]], "page": 20, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "- Normal deliveries represented 89%\n- Delivery by Caesarean represented 2.2%", "metadata": {"headings": [{"headings_0": {"content": "However, audit observed that the health facility had inadequate two medical", "page": 20, "level": 2}}, {"headings_1": {"content": "Section 7.26 to 7.28 of Health Sector Service standards & Service delivery standards,", "page": 20, "level": 2}}], "page": 20, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "list"}}, {"content": "in charge of the ward attributed the referral of mothers deliveries to lack of a blood bank at the health centre.", "metadata": {"headings": [{"headings_0": {"content": "However, audit observed that the health facility had inadequate two medical", "page": 20, "level": 2}}, {"headings_1": {"content": "Section 7.26 to 7.28 of Health Sector Service standards & Service delivery standards,", "page": 20, "level": 2}}], "page": 21, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "The HCIV is not in position to provide adequate maternal health services to the", "metadata": {"headings": [{"headings_0": {"content": "The HCIV is not in position to provide adequate maternal health services to the", "page": 21, "level": 2}}, {"headings_1": {"content": "However, audit observed that the health facility had inadequate two medical", "page": 20, "level": 2}}], "page": 21, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "community.", "metadata": {"headings": [{"headings_0": {"content": "The HCIV is not in position to provide adequate maternal health services to the", "page": 21, "level": 2}}, {"headings_1": {"content": "However, audit observed that the health facility had inadequate two medical", "page": 20, "level": 2}}], "page": 21, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "The Accounting Officer explained that blood transfusion services are now provided", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that blood transfusion services are now provided", "page": 21, "level": 2}}, {"headings_1": {"content": "The HCIV is not in position to provide adequate maternal health services to the", "page": 21, "level": 2}}], "page": 21, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "and readily available at all times to patients that need it unless there is a stock out of the blood. \nI commended the Accounting Officer\u2019s efforts. \n9.0 Follow up on UGIFT projects", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that blood transfusion services are now provided", "page": 21, "level": 2}}, {"headings_1": {"content": "The HCIV is not in position to provide adequate maternal health services to the", "page": 21, "level": 2}}, [{"headings_0": {"content": "The Accounting Officer explained that blood transfusion services are now provided", "page": 21, "level": 2}}, {"headings_1": {"content": "The HCIV is not in position to provide adequate maternal health services to the", "page": 21, "level": 2}}], [{"headings_0": {"content": "The Accounting Officer explained that blood transfusion services are now provided", "page": 21, "level": 2}}, {"headings_1": {"content": "The HCIV is not in position to provide adequate maternal health services to the", "page": 21, "level": 2}}]], "page": 21, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "During last year\u2019s audit process, it was noted that the district had commenced", "metadata": {"headings": [{"headings_0": {"content": "During last year\u2019s audit process, it was noted that the district had commenced", "page": 21, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that blood transfusion services are now provided", "page": 21, "level": 2}}], "page": 21, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "construction works on Palaro Seed Secondary School under the Education Sector. I carried out a follow-up audit on this project to assess;", "metadata": {"headings": [{"headings_0": {"content": "During last year\u2019s audit process, it was noted that the district had commenced", "page": 21, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that blood transfusion services are now provided", "page": 21, "level": 2}}], "page": 21, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "\uf0b7 The level of implementation of the works against the approved contracts,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The level of implementation of the works against the approved contracts,", "page": 21, "level": 2}}, {"headings_1": {"content": "During last year\u2019s audit process, it was noted that the district had commenced", "page": 21, "level": 2}}], "page": 21, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "work plans and outputs;", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The level of implementation of the works against the approved contracts,", "page": 21, "level": 2}}, {"headings_1": {"content": "During last year\u2019s audit process, it was noted that the district had commenced", "page": 21, "level": 2}}], "page": 21, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "\uf0b7 The usage, functionality and quality of the infrastructure works in the schools.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The usage, functionality and quality of the infrastructure works in the schools.", "page": 21, "level": 2}}, {"headings_1": {"content": "\uf0b7 The level of implementation of the works against the approved contracts,", "page": 21, "level": 2}}], "page": 21, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "9.1  \nDelayed physical progress of the works", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The usage, functionality and quality of the infrastructure works in the schools.", "page": 21, "level": 2}}, {"headings_1": {"content": "\uf0b7 The level of implementation of the works against the approved contracts,", "page": 21, "level": 2}}], "page": 21, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "During the audit, I noted that the planned commencement date of works was 6 th July 2019 and completion date by 30 th June 2021 as per the Contract Agreement. A", "metadata": {"headings": [{"headings_0": {"content": "During the audit, I noted that the planned commencement date of works was 6 th July 2019 and completion date by 30 th June 2021 as per the Contract Agreement. A", "page": 21, "level": 4}}, {"headings_1": {"content": "\uf0b7 The usage, functionality and quality of the infrastructure works in the schools.", "page": 21, "level": 2}}], "page": 21, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "review of the progress report revealed that planned works were behind schedule by 3 months as shown in photos below:- \nny\\} ar! We ae \\| ee", "metadata": {"headings": [{"headings_0": {"content": "During the audit, I noted that the planned commencement date of works was 6 th July 2019 and completion date by 30 th June 2021 as per the Contract Agreement. A", "page": 21, "level": 4}}, {"headings_1": {"content": "\uf0b7 The usage, functionality and quality of the infrastructure works in the schools.", "page": 21, "level": 2}}, [{"headings_0": {"content": "During the audit, I noted that the planned commencement date of works was 6 th July 2019 and completion date by 30 th June 2021 as per the Contract Agreement. A", "page": 21, "level": 4}}, {"headings_1": {"content": "\uf0b7 The usage, functionality and quality of the infrastructure works in the schools.", "page": 21, "level": 2}}]], "page": 21, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "ICT Block", "metadata": {"headings": [{"headings_0": {"content": "ICT Block", "page": 22, "level": 9}}, {"headings_1": {"content": "During the audit, I noted that the planned commencement date of works was 6 th July 2019 and completion date by 30 th June 2021 as per the Contract Agreement. A", "page": 21, "level": 4}}], "page": 22, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "Column bars installed awaits casting", "metadata": {"headings": [{"headings_0": {"content": "ICT Block", "page": 22, "level": 9}}, {"headings_1": {"content": "During the audit, I noted that the planned commencement date of works was 6 th July 2019 and completion date by 30 th June 2021 as per the Contract Agreement. A", "page": 21, "level": 4}}], "page": 22, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "3 classroom Blocks @ 2 class rooms", "metadata": {"headings": [{"headings_0": {"content": "3 classroom Blocks @ 2 class rooms", "page": 22, "level": 9}}, {"headings_1": {"content": "ICT Block", "page": 22, "level": 9}}], "page": 22, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "2 unit Science Laboratory block", "metadata": {"headings": [{"headings_0": {"content": "2 unit Science Laboratory block", "page": 22, "level": 9}}, {"headings_1": {"content": "3 classroom Blocks @ 2 class rooms", "page": 22, "level": 9}}], "page": 22, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "Brick works has reached ring beam level and await casting the columns and beams as well", "metadata": {"headings": [{"headings_0": {"content": "2 unit Science Laboratory block", "page": 22, "level": 9}}, {"headings_1": {"content": "3 classroom Blocks @ 2 class rooms", "page": 22, "level": 9}}], "page": 22, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "First block of 2 classrooms", "metadata": {"headings": [{"headings_0": {"content": "First block of 2 classrooms", "page": 22, "level": 9}}, {"headings_1": {"content": "2 unit Science Laboratory block", "page": 22, "level": 9}}], "page": 22, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "Brickworks has reached beam level and column bars Brickworks has reached beam level and column bars installed and awaits casting the columns and ring installed and awaits casting the columns and ring beam beam \n9.2", "metadata": {"headings": [{"headings_0": {"content": "First block of 2 classrooms", "page": 22, "level": 9}}, {"headings_1": {"content": "2 unit Science Laboratory block", "page": 22, "level": 9}}, [{"headings_0": {"content": "First block of 2 classrooms", "page": 22, "level": 9}}, {"headings_1": {"content": "2 unit Science Laboratory block", "page": 22, "level": 9}}]], "page": 22, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Ineffective Internal control over certification of works for payments", "metadata": {"headings": [{"headings_0": {"content": "Ineffective Internal control over certification of works for payments", "page": 23, "level": 3}}, {"headings_1": {"content": "First block of 2 classrooms", "page": 22, "level": 9}}], "page": 23, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "I examined the interim payment certificates of M/s.Davich Company Ltd Contractor", "metadata": {"headings": [{"headings_0": {"content": "I examined the interim payment certificates of M/s.Davich Company Ltd Contractor", "page": 23, "level": 2}}, {"headings_1": {"content": "Ineffective Internal control over certification of works for payments", "page": 23, "level": 3}}], "page": 23, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "to establish the availability of measurement sheets detailing the quantities and costs", "metadata": {"headings": [{"headings_0": {"content": "I examined the interim payment certificates of M/s.Davich Company Ltd Contractor", "page": 23, "level": 2}}, {"headings_1": {"content": "Ineffective Internal control over certification of works for payments", "page": 23, "level": 3}}], "page": 23, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "in the payment certificates. I noted no inconsistencies and there was no delayed settlement of the certificates. The amount paid to the contractor was also found to", "metadata": {"headings": [{"headings_0": {"content": "in the payment certificates. I noted no inconsistencies and there was no delayed settlement of the certificates. The amount paid to the contractor was also found to", "page": 23, "level": 4}}, {"headings_1": {"content": "I examined the interim payment certificates of M/s.Davich Company Ltd Contractor", "page": 23, "level": 2}}], "page": 23, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "be commensurate with the works certified. \nI commended the Accounting Officer for the effective internal control over works certification. \n9.3  \nContract supervision and monitoring;  \nI reviewed the monthly progress reports and contract management file to ascertain", "metadata": {"headings": [{"headings_0": {"content": "in the payment certificates. I noted no inconsistencies and there was no delayed settlement of the certificates. The amount paid to the contractor was also found to", "page": 23, "level": 4}}, {"headings_1": {"content": "I examined the interim payment certificates of M/s.Davich Company Ltd Contractor", "page": 23, "level": 2}}, [{"headings_0": {"content": "in the payment certificates. I noted no inconsistencies and there was no delayed settlement of the certificates. The amount paid to the contractor was also found to", "page": 23, "level": 4}}, {"headings_1": {"content": "I examined the interim payment certificates of M/s.Davich Company Ltd Contractor", "page": 23, "level": 2}}], [{"headings_0": {"content": "in the payment certificates. I noted no inconsistencies and there was no delayed settlement of the certificates. The amount paid to the contractor was also found to", "page": 23, "level": 4}}, {"headings_1": {"content": "I examined the interim payment certificates of M/s.Davich Company Ltd Contractor", "page": 23, "level": 2}}]], "page": 23, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "the extent of project supervision and monitoring and I noted that the reports defined", "metadata": {"headings": [{"headings_0": {"content": "the extent of project supervision and monitoring and I noted that the reports defined", "page": 23, "level": 2}}, {"headings_1": {"content": "in the payment certificates. I noted no inconsistencies and there was no delayed settlement of the certificates. The amount paid to the contractor was also found to", "page": 23, "level": 4}}], "page": 23, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "the scope of works, the progress of work in terms of physical, financial and", "metadata": {"headings": [{"headings_0": {"content": "the extent of project supervision and monitoring and I noted that the reports defined", "page": 23, "level": 2}}, {"headings_1": {"content": "in the payment certificates. I noted no inconsistencies and there was no delayed settlement of the certificates. The amount paid to the contractor was also found to", "page": 23, "level": 4}}], "page": 23, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "timeliness, an indicator that the progress reports are adequate. Additionally, there", "metadata": {"headings": [{"headings_0": {"content": "timeliness, an indicator that the progress reports are adequate. Additionally, there", "page": 23, "level": 2}}, {"headings_1": {"content": "the extent of project supervision and monitoring and I noted that the reports defined", "page": 23, "level": 2}}], "page": 23, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "were four sets of minutes of site meetings availed and weekly monitoring reports on the construction by the District Engineer.", "metadata": {"headings": [{"headings_0": {"content": "timeliness, an indicator that the progress reports are adequate. Additionally, there", "page": 23, "level": 2}}, {"headings_1": {"content": "the extent of project supervision and monitoring and I noted that the reports defined", "page": 23, "level": 2}}], "page": 23, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "The Accounting Officer attributed this good performance to the weekly supervision", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer attributed this good performance to the weekly supervision", "page": 23, "level": 2}}, {"headings_1": {"content": "timeliness, an indicator that the progress reports are adequate. Additionally, there", "page": 23, "level": 2}}], "page": 23, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "and monitoring by the District team.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer attributed this good performance to the weekly supervision", "page": 23, "level": 2}}, {"headings_1": {"content": "timeliness, an indicator that the progress reports are adequate. Additionally, there", "page": 23, "level": 2}}], "page": 23, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "I commended the Accounting Officer and encouraged him to strengthen supervision and monitoring even more in order for the Contractor to deliver on time.", "metadata": {"headings": [{"headings_0": {"content": "I commended the Accounting Officer and encouraged him to strengthen supervision and monitoring even more in order for the Contractor to deliver on time.", "page": 23, "level": 4}}, {"headings_1": {"content": "The Accounting Officer attributed this good performance to the weekly supervision", "page": 23, "level": 2}}], "page": 23, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "10.0 Under staffing", "metadata": {"headings": [{"headings_0": {"content": "10.0 Under staffing", "page": 23, "level": 3}}, {"headings_1": {"content": "I commended the Accounting Officer and encouraged him to strengthen supervision and monitoring even more in order for the Contractor to deliver on time.", "page": 23, "level": 4}}], "page": 23, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "Uganda Public Service Standing Orders Chapter (A-a) paragraph 15(a) requires Permanent Secretary Ministry of Public Service to determine the terms and conditions of Service and the structures of the Public Service in consultation with the Secretary to the Treasury.", "metadata": {"headings": [{"headings_0": {"content": "Uganda Public Service Standing Orders Chapter (A-a) paragraph 15(a) requires Permanent Secretary Ministry of Public Service to determine the terms and conditions of Service and the structures of the Public Service in consultation with the Secretary to the Treasury.", "page": 23, "level": 4}}, {"headings_1": {"content": "10.0 Under staffing", "page": 23, "level": 3}}], "page": 23, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "It was observed that out of the staff establishment of 233 employees, only", "metadata": {"headings": [{"headings_0": {"content": "It was observed that out of the staff establishment of 233 employees, only", "page": 23, "level": 2}}, {"headings_1": {"content": "Uganda Public Service Standing Orders Chapter (A-a) paragraph 15(a) requires Permanent Secretary Ministry of Public Service to determine the terms and conditions of Service and the structures of the Public Service in consultation with the Secretary to the Treasury.", "page": 23, "level": 4}}], "page": 23, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "159(68%) posts were filled leaving a staffing gap of 74 (32%) as shown in", "metadata": {"headings": [{"headings_0": {"content": "It was observed that out of the staff establishment of 233 employees, only", "page": 23, "level": 2}}, {"headings_1": {"content": "Uganda Public Service Standing Orders Chapter (A-a) paragraph 15(a) requires Permanent Secretary Ministry of Public Service to determine the terms and conditions of Service and the structures of the Public Service in consultation with the Secretary to the Treasury.", "page": 23, "level": 4}}], "page": 23, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Appendix V.", "metadata": {"headings": [{"headings_0": {"content": "Appendix V.", "page": 23, "level": 3}}, {"headings_1": {"content": "It was observed that out of the staff establishment of 233 employees, only", "page": 23, "level": 2}}], "page": 23, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "John F.S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "Appendix V.", "page": 23, "level": 3}}, {"headings_1": {"content": "It was observed that out of the staff establishment of 233 employees, only", "page": 23, "level": 2}}], "page": 24, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 24, "level": 3}}, {"headings_1": {"content": "Appendix V.", "page": 23, "level": 3}}], "page": 24, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "15 th December, 2020", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 24, "level": 3}}, {"headings_1": {"content": "Appendix V.", "page": 23, "level": 3}}], "page": 24, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Appendix I: Evaluation of the achievement of planned outputs", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Evaluation of the achievement of planned outputs", "page": 25, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 24, "level": 3}}], "page": 25, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": [["**Planning**", null, null, null, null, "**Release of funds and implementation**", null, null, null, null, null, null, null, null, null, null, "**Monitori ng and Evaluatio n**", null, "**Reporting**"], ["**Progra mme/ Project**", "", "**Output/ Activitie s**", "**Are the resou rces alloc ated/ estim ates base d on realis tic assu mpti ons (Yes/** **No)** If no give reaso ns**", "**Planned Target** **for** the Financial year**", "**Budge ted amoun t UGX (\u2018000\u2019)**", "**Amount Revised**", "**Amount released**", "**Amount spent**", "**by** **Achieved Target Financial year-end @ annual performance report**", "", "", "**Causes** for** **the variances**", null, "**for variances**", "**Audit conclusion Fully, partially, or Not implemented**", null, "**the in the** **no**", "**Is** the performance** **of** the activity accurately reported in the annual performance reports-** **(Yes/No)**  **no** reasons** **If give**"], [null, "**UGX (\u2018000\u2019)**", null, null, null, null, "**UGX (\u2018000\u2019)**", "**UGX (\u2018000\u2019)**", "**annual performance report**", null, "", null, null, null, null, null, null, null, null], ["**Administration**", null, null, null, null, "", "", "", "", "", "", null, null, null, null, null, null, null, null], ["**1381 District and Urban Admini stratio n**", "of Renovati on District store", null, "**YES**", "District  store renovated", "7,590", "7,590", "7,590", "7,590", "District renovated store", "0", null, "NA", null, "**Fully implemented**", null, "**No M&E report**", null, "**Quarter report availed.** **4 not**"], ["**Education Department**", null, null, null, null, "**0**", "0", "0", "0", "", null, null, null, null, null, null, null, null, null], ["**0781 Pre- Primary and**", null, "**(0781 80 Classr oom**", "**Yes**", "Construction  of 1 block of 2 classrooms at", "106,38 2", "106,382", "106,382", "75,000", "Construction  of 1 block of 2 classrooms at", null, "0", null, "**Fully implemented;**", null, "**No M&E report**", null, "**Quarter 4 report not availed.**", null]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Evaluation of the achievement of planned outputs", "page": 25, "level": 3}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 24, "level": 3}}], "page": 25, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10", "column_11", "column_12", "column_13", "column_14", "column_15", "column_16", "column_17", "column_18"], "type": "table"}}, {"content": "Variance Was", "metadata": {"headings": [{"headings_0": {"content": "Variance Was", "page": 25, "level": 5}}, {"headings_1": {"content": "Appendix I: Evaluation of the achievement of planned outputs", "page": 25, "level": 3}}], "page": 25, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "activity reported", "metadata": {"headings": [{"headings_0": {"content": "Variance Was", "page": 25, "level": 5}}, {"headings_1": {"content": "Appendix I: Evaluation of the achievement of planned outputs", "page": 25, "level": 3}}], "page": 25, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "on", "metadata": {"headings": [{"headings_0": {"content": "on", "page": 25, "level": 5}}, {"headings_1": {"content": "Variance Was", "page": 25, "level": 5}}], "page": 25, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "periodic monitori", "metadata": {"headings": [{"headings_0": {"content": "on", "page": 25, "level": 5}}, {"headings_1": {"content": "Variance Was", "page": 25, "level": 5}}], "page": 25, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "ng", "metadata": {"headings": [{"headings_0": {"content": "ng", "page": 25, "level": 5}}, {"headings_1": {"content": "on", "page": 25, "level": 5}}], "page": 25, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "reports- (Yes/No)", "metadata": {"headings": [{"headings_0": {"content": "ng", "page": 25, "level": 5}}, {"headings_1": {"content": "on", "page": 25, "level": 5}}], "page": 25, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "If give", "metadata": {"headings": [{"headings_0": {"content": "If give", "page": 25, "level": 5}}, {"headings_1": {"content": "ng", "page": 25, "level": 5}}], "page": 25, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "reasons \n22", "metadata": {"headings": [{"headings_0": {"content": "If give", "page": 25, "level": 5}}, {"headings_1": {"content": "ng", "page": 25, "level": 5}}, [{"headings_0": {"content": "If give", "page": 25, "level": 5}}, {"headings_1": {"content": "ng", "page": 25, "level": 5}}]], "page": 25, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["**Primary Educatio n**", "**constr uction and rehabil itation )**", "", "Panykworo", "", "", "", "", "Panykworo", "", "", "", "", ""], [null, null, "Construction  of 1 block of 4 units  teachers\\` house", "102,92 3", "102,923", "102,923", "94,616", "Construction  of 1 block of 4 units  teachers\\` house", "0", "**Fully implemented;**", null, "**No M&E report**", "**Quarter 4 report not availed.**", null], [null, null, "Partial construction of of 1 block of 2 classrooms at Kitenywalo PS", "33,141", "33,141", "33,141", "31,484", "Partial construction of of 1 block of 2 classrooms at Kitenywalo PS", "0", "**Fully implemented;**", null, "**No M&E report**", "**Quarter 4 report not availed.**", null], ["**0782 Seconda ry Educatio n**", "**07828 0- Secon dary School Constr uction and Rehabi litation )**", "**YES**", "of seed -Completion Palaro  secondary school", "1,455,6 90", "1,455,690", "1,455,690", "481,690", "-Palaro School constructed 0 Seed", "NA", "**Partially implemented;**", null, "**No M&E report**", "**Quarter 4 report not availed.**"], [null, null, null, "and of Monitoring, Supervision Appraisal capital works Quarterly", null, null, null, null, "", "and of works Quarterly Monitoring, Supervision Appraisal capital reports", "NA", "**Fully implemented;**", null, "**Quarter 4 report not availed.**"], ["**Health Department**", null, null, null, "**0**", "0", "0", "0", "", null, null, null, null, null], ["**0881 Primary Healthca re**", "(08815 5 Standar d Latrine Constru ction Pit", "**YES**", "Construction  of 1 block of 4 stances drainable latrine  Patiko HC III at", "21,621", "21,621", "21,621", "18,419", "of Constructed 1 block  4 stances drainable latrine  Patiko HC III at", "0", "**Fully implemented;**", "**No M&E report**", null, "**Quarter 4 report not availed.**"]], "metadata": {"headings": [{"headings_0": {"content": "If give", "page": 25, "level": 5}}, {"headings_1": {"content": "ng", "page": 25, "level": 5}}], "page": 26, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10", "column_11", "column_12", "column_13"], "type": "table"}}, {"content": "No M&E", "metadata": {"headings": [{"headings_0": {"content": "No M&E", "page": 26, "level": 5}}, {"headings_1": {"content": "If give", "page": 25, "level": 5}}], "page": 26, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": "report \n23", "metadata": {"headings": [{"headings_0": {"content": "No M&E", "page": 26, "level": 5}}, {"headings_1": {"content": "If give", "page": 25, "level": 5}}, [{"headings_0": {"content": "No M&E", "page": 26, "level": 5}}, {"headings_1": {"content": "If give", "page": 25, "level": 5}}]], "page": 26, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["", "", "", "", "", "", "", "", "", "", "", "", ""], ["", "088180 Health Centre Constru ction and Rehabili tation", "**YES**", "Partial construction of standard OPD at Lapeta HC II phase 1", "65,000", "65,000", "65,000", "64,421", "Partial construction of standard OPD at Lapeta HC II phase 1 done", "0", "**Fully implemented;**", "**No M&E report**", "**Quarter 4 report not availed.**"], ["**Roads and Engineering**", null, null, null, "**0**", "0", "0", "0", "", null, null, null, null], ["**0481 District, Urban and Commun ity Access Roads**", "**Mainte nance of Distric t roads**", "**YES**", "Routine mechanised maintainance- 42.5km", "774,25 4", "774,254", "455,605", "318,649", "-33.4 km of district roads Routinely Mechanised", "9.1", "**Partially implemented;**", "**No M&E report**", "**Quarter 4 report not availed.**"], [null, null, null, "-Manual Maintenance 378.3km District roads of of", null, null, null, null, "-378.3km  of District  roads manual maintened for 2 months", "0", "**Partially implemented;**", "**No M&E report**", "**Quarter 4 report not availed.**"], [null, null, null, "equipment maintained and servced Roads", null, null, null, null, "Roads equipment maintained and servced", "N/A", "**Partially implemented;**", "**No M&E report**", "**Quarter 4 report not availed.**"], ["", "**Road constr uction and rehabil**", "**YES**", "Rehabilitation of 3.3 km Gulu PTC- Kidere road", "126,94 0", "126,940", "121,788", "5,152", "3.3 km Gulu PTC- Kidere road rehabilitated", "0", "**Fully implemented;**", "**No M&E report**", "**Quarter 4 report not availed.**"]], "metadata": {"headings": [{"headings_0": {"content": "No M&E", "page": 26, "level": 5}}, {"headings_1": {"content": "If give", "page": 25, "level": 5}}], "page": 27, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10", "column_11", "column_12"], "type": "table"}}, {"content": "24", "metadata": {"headings": [{"headings_0": {"content": "No M&E", "page": 26, "level": 5}}, {"headings_1": {"content": "If give", "page": 25, "level": 5}}], "page": 27, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["", "**itation**", "", "", "", "", "", "", "", "", "", "", ""], ["", "", "**YES**", "\\- Emergency works on Wii- Apaya stream", "54,239", "54,239", "54,239", "0", "-Armco culverts installed", "1", "**Not implemented;**", "**No M&E report**", "**Quarter 4 report not availed.**"], ["**WATER**", null, null, null, "0", "0", "0", "0", "", null, null, null, null], ["**0981 Rural Water Supply and Sanitatio n**", "Design of Rural Growth centre water scheme", "**YES**", "Design of pipe water system and sanitation facilities  at Cwero Growth Centre", "50,950", "50,950", "50,950", "0", "water and Pipe  system sanitation facilities  at Cwero Growth Centre Designed", "NA", "**Fully implemented;**", "**No M&E report**", "**Quarter 4 report not availed.**"], ["", "098183 Borehol e  drilling and rehabilit ation", "**YES**", "-Drilling, casting and  installation of 15 New bore  holes the  district", "290,67 1", "290,671", "290,671", "0", "-15 New bore holes were Drilled, casted and Installed", "0", "**Fully implemented;**", "**No M&E report**", "**Quarter 4 report not availed.**"], [null, null, null, "\\- Assessment and rehabilitation of 25 Bore holes", "160,73 0", "160,730", "160,730", "0", "assessed rehabilitated boreholes and -25", "0", "**Fully implemented;**", "**No M&E report**", "**Quarter 4 report not availed.**"]], "metadata": {"headings": [{"headings_0": {"content": "No M&E", "page": 26, "level": 5}}, {"headings_1": {"content": "If give", "page": 25, "level": 5}}], "page": 28, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["", "", "", "", "", "", "", "", "", "", "", "", ""], "type": "table"}}, {"content": "25", "metadata": {"headings": [{"headings_0": {"content": "No M&E", "page": 26, "level": 5}}, {"headings_1": {"content": "If give", "page": 25, "level": 5}}], "page": 28, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "Appendix II(a): Fleet Management", "metadata": {"headings": [{"headings_0": {"content": "Appendix II(a): Fleet Management", "page": 29, "level": 3}}, {"headings_1": {"content": "No M&E", "page": 26, "level": 5}}], "page": 29, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": [["**WORKS**", null, null, null, null, null, null, null, null], ["S/n", "**Reg. No.**", "**Make**", "**Model/Ye ar**", "**Type**", "**Engine Model**", "**Engine No.**", "**Chassis No.**", "**Remarks**"], ["1", "LG0001 -030", "CHANLIN G", "713 (2012)", "Motor Grader", "CUMIN- 6BTAS", "3y 40301", "71300070", "Running"], ["2", "LG0002 -030", "JAIFANG", "CA3120P1K 2Y(2012)", "Damper Truck", "CA611/125 Z1A2", "51934960", "CAC000906", "Pending Repair"], ["3", "LG0003 -030", "JMC ISUZU", "JMC (2012)", "D/Cabin Pick-Up", "JX1023DJB", "JX49301", "13CHP21324", "Pending Repair"], ["4", "LG0003 -09", "KOMAT\u2019S U", "D53A-17 (1996)", "Bull Dozer", "6D125E-2", "745090", "82678", "Under Repair"], ["5", "LG0002 -09", "KOMAT\u2019S U", "GD511 A-1 (1992)", "Motor Grader", "GD95L", "64064", "G51A-10213", "Grounded"], ["6", "UR0531", "U KOMAT\u2019S", "WA180 (1992)", "Wheel Loader", "GD95L", "93482", "I2672", "Running"], ["8", "UR 0590", "MASSEY FUGAERS ON", "MF 395 (1992)", "Tractor", "142LT", "312339V4794", "34269M6135", "To be boarded off"], ["9", "S/N.CS4 31B", "CATERPI LLAR", "MW(1992)", "Vibro Rollar", "1XF", "5711343A", "1XF-0075", "Pending Repair"], ["10", "UG 2035S", "HINO", "JD8CF (2015)", "Bore Hole Service Truck", "JD8CF", "JD8CF 43177", "JHDGT1JHP0X X18596", "Running"], ["11", "UG 1830W", "KOMAT\u2019S U", "GD6125(20 17)", "Motor Grader", "6D125", "6D125-117292", "KMTGDO28AH A001763", "Running"], ["12", "UG 1929W", "KOMAT\u2019S U", "WA250 (2017)", "Wheel Loader", "SAA6D102 FF-2", "6D102- 26497752", "KMTWA0207H A72905", "Running"], ["13", "UG 2425W", "SAKAI", "SV520D (2017)", "Vibrator Roller", "", "", "", "Running"], ["14", "UG 2291W", "FUSO", "6D16 (2017)", "Water Bowser", "6D16-", "A71562", "FM657F- A45427", "Running"], ["15", "UG 2558 W", "FUSO", "6D16(2017)", "Truck Dumper", "6D16-", "A71562", "FM657F- A45427", "Running"], ["16", "UG 2307W", "FUSO", "6D16 (2017)", "Dumper Truck", "6D16-", "A70605", "FM657F- A45226", "Running"], ["17", "LG0146 -09", "YAMAHA", "9) DT125(200", "Field M/Cycle", "3HA", "3HA-", "L125S-", "To Be Boarded Off"], ["19", "LG0094 -09", "NISSAN HARD BODY", "QD32 (2004)", "D/Cabin Pick-Up", "QD32", "J84033", "ADJ84000D05 3804", "Grounded"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II(a): Fleet Management", "page": 29, "level": 3}}, {"headings_1": {"content": "No M&E", "page": 26, "level": 5}}], "page": 29, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8"], "type": "table"}}, {"content": [["20", "LG0134 -09", "NISSAN HARD BODY", "QD32 (2004)", "D/Cabin Pick-Up", "", "", "", "Running"], ["21", "LG0008 -09", "ISUZU TRUCK", "FTS (1992)", "Drilling Rig", "6GB1", "", "JAHFTS- 12HP8600012", "Grounded To Be Boarded Off"], ["24", "LG0004 -030", "JINCHEN G", "JC125GY(", "Sport M/Cycle", "JC1566F", "", "", "Grounded To Be Boarded Off"], ["25", "LG0005 -030", "JINCHEN G", "JC125GY", "Sport M/Cycle", "JC1566F", "", "", "To Be Boarded Off"], ["26", "LG0137 -09", "CHESS POOL EMPTIER", "POOL TRUCK(200 0)", "", "", "FC2WCA- 01467", "", "Grounded"], ["27", "UFC 326C", "YAMAHA", "AG-125 (2020)", "Field M/Cycle", "E-121E", "E121E-013133", "LBPCE26W0H -0013138", "Brand New"], ["S/N", "REG. NO", "MAKE", "MODEL/YE AR", "Type", "ENGINE MODEL", "ENGINE NO", "CHASIS NO", "Remark"], ["1", "uek 300z", "Honda", "xl 125l", "Sport", "XL-125", "JD21E- 2223237", "LTMJD2194F5 304997", "Running"], ["2", "UEK 305Z", "HONDA", "XL 125L", "Sport", "XL 125L", "JD21E- 2222859", "LTMJD2193F5 304764", "Running"], ["3", "UEK 306Z", "HONDA", "XL 125L", "Sport", "XL 125L", "JD21E- 2223151", "LTMJD2195F5 304958", "Running"], ["4", "UG5331 M", "YAMAHA", "DT 125", "Sport", "DT 125", "3TT-216066", "DEO2X- 093315", "Running"], ["5", "UG 4761 M", "YAMAHA", "DT 125", "Sport", "DT 125", "3TT-215036", "DEO2X- 092287", "Running"], ["6", "UG 5205 M", "YAMAHA", "DT 125", "Sport", "DT 125", "3TT-215916", "DEO2X- 093166", "Running"], ["7", "UG 4691 M", "YAMAHA", "DT 125", "Sport", "DT 125", "3TT-21479", "DE02X- 092041", "Running"], ["8", "UEF 135Y", "Bajaj Boxer", "BN100/150", "Sport", "BN100/15 0", "DUZWFL44648", "MDZA18AZ9F WL36338", "Running"], ["9", "UDX 590Z", "HONDA", "XL 125", "Sport", "XL-125", "", "LTMJD195C52 02684", "Running"], ["10", "UG 4400M", "Yamaha", "AG 100", "Field", "AG-100", "3HA-195719", "3HA-195877", "Running"], ["11", "LG 010- 030", "Yamaha", "DT 125", "Sport", "DT-125", "3TT-178708", "DE02X- 055957", "Running"], ["12", "UED 544G", "Bajaj Boxer", "BN100/150", "Sport", "BN100/15 0", "MD2A18AZ2E WL", "DUZWEL5048 0", "Running"], ["13", "uek 300z", "Honda", "xl 125l", "Sport", "xl 125l", "JD21E- 2223237", "LTMJD2194F5 304997", "Running"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II(a): Fleet Management", "page": 29, "level": 3}}, {"headings_1": {"content": "No M&E", "page": 26, "level": 5}}], "page": 30, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["WORKS", "None", "None", "None", "None", "None", "None", "None", "None"], "type": "table"}}, {"content": [["14", "UEK 305Z", "HONDA", "XL 125L", "Sport", "XL 125L", "JD21E- 2222859", "LTMJD2193F5 304764", "Running"], ["15", "UEK 306Z", "HONDA", "XL 125L", "Sport", "XL 125L", "JD21E- 2223151", "LTMJD2195F5 304958", "Running"], ["16", "UDX 220 Z", "HONDA", "XL 125", "Sport", "XL 125", "JDZ1E - 2010718", "LTMD2194C5 208041", "Running"], ["17", "UDX 591 Z", "HONDA", "XL 125", "Sport", "XL 125", "", "", "Running"], ["18", "UDX 722Y", "HONDA", "XL 125", "Sport", "XL 125", "SDH152FM1-4", "LTMJD2193C5 205261", "Running"], ["19", "LG 0166-09", "Yamaha", "AG 100", "Sport", "AG 100", "3HA-137592", "3HA-137592", "Running"], ["20", "UG 3889 M", "SUSUKI", "TF 125", "Field", "TF 125", "TF125-145348", "TF125- 145015", "Running"], ["21", "LG0141 -09", "YAMAHA", "AG 100(2012)", "Field", "AG 100", "3HA-158670", "3HA-158906", "Running"], ["22", "UBA728 Y", "YAMAHA", "DT125 (2008)", "Sport", "DT12Y", "3TT-165451", "DEO2X- 042704", "Running"], ["23", "UBA729 Y", "YAMAHA", "DT-125 (2008)", "Field", "DT-125", "3TT-16544", "DEO2X-2705", "Running"], ["24", "UAC753", "HONDA", "XL-125", "Sport", "XL-125", "JC30E8 3500637", "9C2JD20103R 500637", "Grounded"], ["25", "UG 3430 M", "HONDA", "XL-125", "Sport", "XL-125", "L125SE\\*55892 5S", "", "Running"], ["26", "UG 3662M", "HONDA", "XL-125", "Sport", "XL-125", "L125SE- 5594677", "LI25SE- 5740530", "Stolen"], ["27", "UG 1733 M", "YAMAHA-", "DT 125", "Sport", "DT 125", "3TT-127457", "JYAD02X72A0 04701", "Stolen"], ["28", "UG 2385 M", "YAMAHA", "AG 100", "Field", "AG 100", "3HA-117554", "3HA-118159", "Running"], ["29", "UG 2306 M", "YAMAHA", "AG 100", "Field", "AG-100", "3HA-117145", "3HA-117288", "Running"], ["30", "UG 2592 m", "YAMAHA", "bmk-l80", "Sport", "BMK-180", "ite47sne\\*0500 0214", "ny4yxae\\*075t 000194", "Grounded"], ["31", "UG 2466 M", "YAMAHA", "bmk- cy80", "Sport", "BMK-CY8O", "IPE47FME\\*05 000451", "XLY4XAE\\*065 T000431X", "Grounded"], ["34", "UG 3617 M", "YAMAHA-", "MBK-CY 80", "Sport", "MBK-CY 80", "4GC0600560", "4GC059978", "Under REPAIR"], ["36", "UG 2040 M", "SUZUKI-", "TF 125", "Field", "", "TF125-145348", "TF-125 145015", "Grounded"], ["37", "UG 0812M", "YAMAHA-", "AG 100", "Field", "", "3HA-075968", "3HA- 0762E064", "Grounded"], ["38", "", "", "", "", "", "", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II(a): Fleet Management", "page": 29, "level": 3}}, {"headings_1": {"content": "No M&E", "page": 26, "level": 5}}], "page": 31, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["WORKS", "None", "None", "None", "None", "None", "None", "None", "None"], "type": "table"}}, {"content": [["39", "UG 3502 M", "MARUTI", "2006", "Ambulanc e", "GYPSY", "613BBN- 41500233761 S", "", "To Be Boarded Off"], ["40", "UG 3511 M", "MARUTI", "2006", "Ambulanc e", "GYPSY", "", "", "To Be Boarded Off"], ["41", "UG 3550 M", "Nissan", "2008", "D/ Cabin", "", "", "", "To Be Boarded Off"], ["42", "UG 0440 M", "Ford Ranger", "2006", "D/ Cabin", "", "", "", "To Be Boarded Off"], ["43", "LG 0172-09", "Land cruiser", "2014", "Ambulanc e", "", "", "", "Running"], ["44", "UG 6490M", "TOYOTA HILUX", "2019", "D/ Cabin", "", "2GD0761340", "AHTFB8CD80 3875541", "(Running )"], ["45", "", "YAMAHA", "AG-125 (2020)", "Field M/Cycle", "E-121E", "E121E", "LBPCE26W0H", "Brand New"], ["46", "", "YAMAHA", "AG-125 (2020)", "Field M/Cycle", "E-121E", "E121E", "LBPCE26W0H", "Brand New"], ["S/N", "REG. NO", "MAKE", "MODEL/YE AR", "Type", "ENGINE MODEL", "ENGINE NO.", "CHASS NO", "Remarks"], ["1", "UG- 0153G", "TF125CC", "2008", "Field", "TF-125", "TF-125-", "TF-125-", "To Be Boarded Off"], ["2", "LG0139 -09", "TOYOTA", "2009", "Bonet Truck", "", "IHZ-0585890", "JTEED- 71J70700305 8", "Grounded"], ["4", "UG0241 Y", "-", "2000", "Field", "AG-100", "UGA66-102", "4GC060072", "Grounded To Be Boarded Off"], ["5", "LG0033 -030", "YAMAHA", "-", "Field", "AG-100", "3HA-159401", "3HA-159746", "Grounded To Be Boarded Off"], ["6", "LG0034 -030", "YAMAHA", "-", "Field", "", "3HA-145708", "3HA-145462", "Grounded To Be Boarded Off"], ["7", "UG2029 R", "JAILING", "2008", "Sport", "L-125CC", "156FM1\\*2008 000", "LAAJKJG- 680000715", "Grounded To Be Boarded Off"], ["8", "UG2072 R", "JAILING", "2008", "Sport", "L -125CC", "156FM1\\*2008 603", "LAAJKJG- 80000629", "Grounded To Be Boarded Off"], ["9", "UG1548 R", "JAILING", "2008", "Sport", "L-125CC", "156FM1\\*2008 000716", "LAAJKJG- 680000830", "Grounded To Be Boarded Off"], ["10", "UG0572", "H0NDA", "XL/2010", "Sport", "L125CC", "JD21E- 2010634", "LTMJD2193C5 208130", "Running"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II(a): Fleet Management", "page": 29, "level": 3}}, {"headings_1": {"content": "No M&E", "page": 26, "level": 5}}], "page": 32, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["WORKS", "None", "None", "None", "None", "None", "None", "None", "None"], "type": "table"}}, {"content": [["11", "UG1549 R", "JAILING", "2008", "Sp0rt", "L-125CC", "156FM1\\*2008 000595", "LAAJKJG- 780000802", "To Be Boarded Off"], ["12", "UG1274 R", "JAILING", "2008", "Sport", "L-125CC", "156FM1\\*2008 000451", "LAAJKJG- 880000683", "To Be Boarded Off"], ["13", "LG0021 -030", "YAMAHA", "XTZ/2015", "Sport", "L-25CC", "E3N2E042786", "LBPE1790000 17854", "Running"], ["14", "LG0023 -030", "YAMAHA", "XTZ/2015", "Sport", "L-125CC", "E3N2E042854", "LBPKE179000 017792", "Running"], ["15", "LG0029 -030", "YAMAHA", "XTZ/2015", "Sport", "L-125CC", "E3N2E042566", "LBPKE179000 017846", "Running"], ["16", "LG0031 -030", "YAMAHA", "XTZ/2015", "Sport", "L-125 CC", "E3N2E042849", "LBPKE179000 017794", "Running"], ["17", "LG0032 -030", "YAMAHA", "XTZ/2015", "Sport", "L-125CC", "E3N2E042836", "LBPKE179000 017798", "Running"], ["18", "LG0030 -030", "YAMAHA", "XTZ/2015", "Sport", "L-125CC", "E3N2E042788", "LBPKE17900S 0017851", "Lost"], ["19", "UG1006 Y", "YAMAHA", "XTZ/2018", "Sport", "L-125CC", "E3N2E-077857", "LBPKE179000 026539", "Running"], ["20", "UG0876 Y", "HONDA", "CG/2017", "Sport", "L-125CC", "WH156FMI2", "LWDPCJ1F9G 1005108", "Running"], ["21", "UG040Y", "TOYOTA", "HIACE", "Toyota", "3L-", "-", "-", "Head Quarter For Repair"], ["22", "UG0740 Y", "YAMAHA", "XTZ/2017", "Sport", "", "E3N2E064146", "LBPKE179000 022295", "Running"], ["23", "UG0473 Z", "FORD", "-2011", "D/Cabin", "T8963II", "", "AFA1XXXMJ2T BE12088", "To Be Boarded Off"], ["24", "UG0937 Z", "TOYOTA HILUX", "2018", "D/Cabin", "", "", "AHTKB3CD80 2624025", "Running (New"], ["", "", "PRODUC TION", "", "", "", "", "", ""], ["S/N", "REG. NO.", "MAKE", "MODEL/YE AR", "Type", "EGINE MODEL", "ENGINE NO.", "CHASS NO.", "Remarks"], ["1", "UG 2482A", "YAMAHA", "2017", "Sport", "XTZ-125", "E3N2E-056238", "LBPKE- 17900002105 9", "Running"], ["2", "UG3279 R", "YAMAHA", "2018", "Sport", "XTZ-125", "E3N2E-067522", "LBPKE- 17900002362 1", "New"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II(a): Fleet Management", "page": 29, "level": 3}}, {"headings_1": {"content": "No M&E", "page": 26, "level": 5}}], "page": 33, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["WORKS", "None", "None", "None", "None", "None", "None", "None", "None"], "type": "table"}}, {"content": [["3", "UG3277 R", "YAMAHA", "2018", "Sport", "XTZ-125", "E3N2E-067393", "LBPKE- 17900002360 3", "New"], ["4", "UG3276 R", "YAMAHA", "2018", "Sport", "XTZ-125", "E3N2E-067499", "LBPKE- 17900002361 3", "New"], ["5", "UG2485 A", "YAMAHA", "2017", "Sport", "XTZ-125", "E3N2E-056252", "LBPKE- 17900002106 8", "Running"], ["6", "UG2484 A", "YAMAHA", "2017", "Sport", "XTZ-125", "E3N2E-056271", "LBPKE- 17900002106 2", "Running"], ["7", "UG2381 A", "YAMAHA", "2015", "Field M/C", "AG-100", "3HA-208739", "JYA3HA00002 09069", "Running"], ["8", "UG0515 Z", "HONDA XR", "2011", "Sport", "XR-125", "", "", "Gronded"], ["9", "UDX111", "YAMAHA", "2012", "Sport", "DT-125", "3TT-0201743", "DE02X- 0078994", "Running"], ["10", "UDX169", "YAMAHA", "2012", "Sport", "DT-125", "3TT-0200873", "DE02X- 0078124", "Grounded"], [null, null, null, null, null, null, null, null, "To Be Boarded Off"], ["11", "UDX135 Y", "YAMAHA", "2012", "Sport", "DT-125", "3TT-0199570", "DE02X- 0076821", "Grounded"], [null, null, null, null, null, null, null, null, "To Be Boarded Off"], ["12", "UG0521 Z", "HONDA", "2011", "Sport", "XR-125", "6616801", "LTMJD19A5B5 2299562", "Grounded"], [null, null, null, null, null, null, null, null, "To Be Boarded Off"], ["13", "UDX782 Z", "YAHAMA", "2012", "Sport", "DT-125", "3TT-216689", "DE02X- 093990", "Running"], ["14", "UG3093 R", "MITSUBI SHI L200", "2014", "D/Cabin", "L 200", "", "", "Running"], ["15", "UG0513 Z", "HONDA", "XR-125 (2012)", "Sport", "JC30E", "6616785", "LTMJDA19A8B 5229966", "Running"], ["16", "UG0516 Z", "HONDA", "XR-125 (2012)", "Sport", "JC30E", "6616745", "LTMJD19AXB5 229984", "Running"], ["17", "UG 0017Z", "LAND ROVER", "2000", "Bonet Truck", "", "", "", "Grounded"], [null, null, null, null, null, null, null, null, "To Be Boarded Off"], ["", "LG3253 -030", "ISUZU", "2016", "D/Cabin", "", "", "", ""], ["21", "UG2785", "TOYOTA", "D/CABIN", "D/Cabin", "GUN125R", "2GD0443797", "AHTFB8CD60", "Brand New"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II(a): Fleet Management", "page": 29, "level": 3}}, {"headings_1": {"content": "No M&E", "page": 26, "level": 5}}], "page": 34, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["WORKS", "None", "None", "None", "None", "None", "None", "None", "None"], "type": "table"}}, {"content": [["", "A", "HILUX", "", "", "", "", "3871536", ""], ["", "UEV498 K", "YAMAHA", "", "Sport", "", "E3N2E-081584", "28604 LBKEI790000", "Brand New (Omara Ep.)"], ["20", null, null, null, null, null, null, null, null], ["", "UEV284 K", "YAMAHA", "2017", "Sport", "", "E3N2E-080207", "28098 LBKEI790000", "Brand New (Anywar G.)"], ["21", null, null, null, null, null, null, null, null], ["", "UEV510 K", "YAMAHA", "2017", "Sport", "", "E3N2E-081668", "28703 LBKEI790000", "Brand New (Lawach J.)"], ["22", null, null, null, null, null, null, null, null], ["23", "UEV335 K", "YAMAHA", "2017", "Sport", "", "E3N2E-079768", "27835 LBKEI790000", "Brand New (Lanek Jp.)"], ["24", "UEV367 K", "YAMAHA", "2017", "Sport", "", "E3N2E-079761", "27800 LBKEI790000", "Brand New Komakech J.)"], ["25", "UG2658 A", "YAMAHA", "2017", "Sport", "", "E3N2E-078189", "26801 LBKEI790000", "Brand New (Opiyo A.)"], ["26", "UEV89O K", "YAMAHA", "2017", "Sport", "", "E3N2E-080023", "27902 LBKEI790000", "Brand New (Acaye A.)"], ["27", "UEV892 K", "YAMAHA", "2017", "Sport", "", "E3N2E-080089", "27854 LBKEI790000", "Brand New (Otema S.)"], ["", "REG. NO.", "MAKE", "MODEL/YE AR", "Type", "EGINE MODEL", "ENGINE NO.", "CHASS NO.", "Remarks"], ["S/N", null, null, null, null, null, null, null, null], ["1", "LG0138 -09", "TOYOTA", "2008", "D/Cabin", "2KD-", "2KD7491321", "AHTFR22G40 60", "Running"], ["2", "UG0393 E", "IZUSU TFS", "2003", "D/Cabin", "4AJ", "654122", "JAATFS544H W-7102203", "To Be Boarded Off"], ["3", "UG1062 E", "MISUBIS HI", "1994", "D/Cabin", "", "4056-HN7447", "VSM21-4625", "To Be Boarded Off"], ["6", "UG1995 E", "HONDA", "2009", "Sport", "XL-125", "L125E- 5603194", "L125S- 5749040", "To Be Boarded Off"], ["7", "UG3839 R", "JAILING", "2009", "Sport", "JL156FML", "-09A345501", "LAAAJKJG- 190001934", "To Be Boarded Off"], ["8", "UG2840 R", "JAILING", "2009", "Sport", "JL156FML", "-09A345501", "LAAAJKJG- 190001935", "To Be Boarded Off"], ["9", "LG0043 -030", "ISUZU DEMAX", "2016", "D/Cabin", "JR5G", "4597423", "RH4CDMM374 9-12A17", "Running"], ["10", "", "", "", "", "", "", "", ""], ["", "REG. NO.", "MAKE", "MODEL/YE AR", "Type", "EGINE MODEL", "ENGINE NO.", "CHASS NO.", "Remarks"], ["S/N", "", "", "", "", "", "", "", ""], ["1", "LG0020 -030", "TOYOTA", "2015", "D/Cabin", "3L", "C-21BA59", "AHTFR22E706 100974", "Running"], ["2", "LG0008 -030", "FORD RANGER", "2014", "D/Cabin", "", "", "", "Under Repair"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II(a): Fleet Management", "page": 29, "level": 3}}, {"headings_1": {"content": "No M&E", "page": 26, "level": 5}}], "page": 35, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["WORKS", "None", "None", "None", "None", "None", "None", "None", "None"], "type": "table"}}, {"content": [["3", "LG0006 -030", "YAMAHA", "2014", "Sport", "DT-125", "3TT-", "", "Running"], ["4", "UG3159 R", "MITSUBI SHI", "2015", "D/Cabin", "", "", "", "Running"], ["5", "LG0017 -030", "YAMAHA", "2014", "Sport", "DT-125", "3TT-208280", "", "Running"], ["6", "UDX082 Y", "YAMAHA", "2012", "Sport", "DT-125", "", "", "Running"], ["7", "LG0007 -030", "YAMAHA", "2014", "Sport", "DT-125", "", "", "Omoro District"], ["8", "LG0009 -030", "YAMAHA", "2014", "Sport", "DT-125", "", "", "Running"], ["9", "LG0018 -030", "YAMAHA", "2014", "Sport", "DT-125", "", "", "Stolen"], ["10", "LGOO1 9-030", "YAMAHA", "2014", "Sport", "DT-125", "", "", "Court Bailiff"], ["11", "UG1239 R", "FORD RANGER", "2009", "D/Cabin", "2KD", "-7495631", "AHTFR22G80 60", "Poorly Running"], ["12", "LG0039 -030", "YAMAHA", "2016", "Sport", "YBR-125", "", "", "Running"], ["13", "LG0038 -030", "YAMAHA", "2016", "Sport", "YBR-125", "", "", "Running"], ["14", "LG0037 -030", "YAMAHA", "2016", "Sport", "YBR-125", "", "", "Running"], ["15", "LG0036 -030", "YAMAHA", "2016", "Sport", "YBR-125", "", "", "Running"], ["16", "LG151- 09", "YAMAHA YBR", "2009", "Ybr-125", "YBR-125", "E3D7E-017675", "LBPKE- 390027769", "To Be Boarded Off"], ["17", "UDF 754A", "HONDA XL-125", "2008", "Sport", "XL125", "5591853", "5737722", "Running"], ["18", "LG0049 -030", "SIMBER - 156", "2019", "Sport", "156 FMI", "2K090848", "LB412Y53K00 90848", "New ( Paicho Sub. Cty)"], ["19", "LG0136 -09", "TOYOTA", "2008", "D/Cabin", "2KD-", "", "", "Planning Unit"], ["", "", "", "", "", "", "", "", ""], ["", "REG. NO.", "MAKE", "MODEL/YE AR", "Type", "EGINE MODEL", "ENGINE NO.", "CHASS NO.", "Remarks"], ["S/N", "", "", "", "", "", "", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II(a): Fleet Management", "page": 29, "level": 3}}, {"headings_1": {"content": "No M&E", "page": 26, "level": 5}}], "page": 36, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["WORKS", "None", "None", "None", "None", "None", "None", "None", "None"], "type": "table"}}, {"content": [["1", "UG 1830W", "KOMAT\u2019S U", "GD6125(20 17)", "Motor Grader", "6D125", "6D125-117292", "KMTGDO28AH A001763", "Running"], ["2", "UG 1929W", "KOMAT\u2019S U", "WA250 (2017)", "Wheel Loader", "SAA6D102 FF-2", "6D102- 26497752", "KMTWA0207H A72905", "Running"], ["", "", "", "", "", "", "", "", ""], ["3", "UG 2425W", "SAKAI", "SV520D(20 17)", "Vibrator Roller", "", "", "", "Running"], ["4", "UG 2291W", "FUSO", "6D16 (2017)", "Water Bowser", "6D16-", "A71562", "FM657F- A45427", "Running"], ["5", "UG 2558 W", "FUSO", "6D16(2017)", "Truck Dumper", "6D16-", "A71562", "FM657F- A45427", "Running"], ["6", "UG 2307W", "FUSO", "6D16 (2017)", "Dumper Truck", "6D16-", "A70605", "FM657F- A45226", "Running"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II(a): Fleet Management", "page": 29, "level": 3}}, {"headings_1": {"content": "No M&E", "page": 26, "level": 5}}], "page": 37, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["WORKS", "None", "None", "None", "None", "None", "None", "None", "None"], "type": "table"}}, {"content": "Appendix II(b): Summary of Sale: Motorcycles", "metadata": {"headings": [{"headings_0": {"content": "Appendix II(b): Summary of Sale: Motorcycles", "page": 37, "level": 3}}, {"headings_1": {"content": "Appendix II(a): Fleet Management", "page": 29, "level": 3}}], "page": 37, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": [["S/N", "Asset", "No Of Assets", "Costs"], ["1", "Motorcycles", "04", "400.000"], ["2", "Motor vehicles", "16", "84,027.340"], ["3", "Assorted scraps", "-", "1,500,000"], ["", "Grand total", "", "85,927,340"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II(b): Summary of Sale: Motorcycles", "page": 37, "level": 3}}, {"headings_1": {"content": "Appendix II(a): Fleet Management", "page": 29, "level": 3}}], "page": 37, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": [["Lot No", "Asset", "No Of Assets", "Costs"], ["1", "BMK motorcycle", "UG 2868 M", "100,000"], ["2", "JIALING Motorcycle", "UG 3300 M", "50,000"], ["3", "BMK-L80 Motorcycle", "UG 2869 M", "100,000"], ["4", "YAMAHA Motorcycle", "UG 3617 M", "150,000"], ["", "**TOTAL**", "", "**400,000**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II(b): Summary of Sale: Motorcycles", "page": 37, "level": 3}}, {"headings_1": {"content": "Appendix II(a): Fleet Management", "page": 29, "level": 3}}], "page": 37, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": [["Lot No", "Asset", "No Of Assets", "Costs"], ["6", "Toyota Land Cruiser", "LG 1492 M", "7,100,000"], ["7", "Toyota Land Cruiser", "LG 1064-09", "8,000,000"], ["8", "Pick \u2013up Nissan Hard Body Double Cabin", "LG 0129-09", "7,175,600"], ["9", "Isuzu Tipper Truck", "UR O531", "26,000,000"], ["10", "Suzuki Samurai", "398 UZU", "2,000,000"], ["11", "Pick \u2013up Nissan Hard Body Double Cabin", "UAJ 083 Z", "2,000,000"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II(b): Summary of Sale: Motorcycles", "page": 37, "level": 3}}, {"headings_1": {"content": "Appendix II(a): Fleet Management", "page": 29, "level": 3}}], "page": 37, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": [["12", "Suzuki KB Double Cabin Pick-up", "", "700,000"], ["13", "Toyota Hilux", "LG 0069-09", "860,000"], ["14", "Toyota Hilux", "", "1,000,000"], ["15", "Suzuki Station Wagon", "LG 0017-09", "1,050,000"], ["16", "Toyota Hilux Double Cabin Pick- up", "LG 0068-09", "3,110,000"], ["17", "Toyota Hilux Double Cabin Pick up", "LG 065-09", "9,950,000"], ["18", "Tipper Truck Zeifang", "LG 0063-09", "5,627,740"], ["19", "Tipper Truck Zeifang", "LG 0064-09", "5,234,000"], ["20", "Bedford Truck", "", "3,000,000"], ["21", "Bedford flat bed", "UA 0180", "1,220,000"], ["22", "Assorted scraps", "", "1,500,000"], ["", "**Sub-Total**", "", "**85,527,340**"], ["", "", "", "**400,000**"], ["", "**Grand Total**", "", "**85,927,340**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II(b): Summary of Sale: Motorcycles", "page": 37, "level": 3}}, {"headings_1": {"content": "Appendix II(a): Fleet Management", "page": 29, "level": 3}}], "page": 38, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["Lot No", "Asset", "No Of Assets", "Costs"], "type": "table"}}, {"content": "Appendix III: Procurements- COVID-19", "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Procurements- COVID-19", "page": 38, "level": 3}}, {"headings_1": {"content": "Appendix II(b): Summary of Sale: Motorcycles", "page": 37, "level": 3}}], "page": 38, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": [["HEL/57/06 /20", "18/06/20 20", "Elvis Okello Roman son", "Payment to facilitate e- meetings for COVID-19.", "30057044", "2,500,00 0", "2,500,000", "Procurement approved by contracts committee, Stores records posted."], ["HEL/85/06 /20", "25/06/20 20", "Onyayi Willia m Who", "Payment for purchase of required items for institutional quarantine centre for COVID-19 under COVID-19 funding.", "30515430", "4,000,00 0", "4,000,000", "Procurement approved by contracts committee, Stores records posted."], ["HEL/86/06 /20", "25/06/20 20", "Aber J enifer", "Payment for logistics for COVID-19 activities under COVID-19 funding", "30515432", "4,000,00 0", "4,000,000", "Procurement approved by contracts committee, Stores records posted."]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Procurements- COVID-19", "page": 38, "level": 3}}, {"headings_1": {"content": "Appendix II(b): Summary of Sale: Motorcycles", "page": 37, "level": 3}}], "page": 38, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["Invoice Number", "Paymen t Date", "Suppli er", "Description /Purpose", "EFT / Check Number", "Invoice Amount", "Distribution Amount", "Remarks"], "type": "table"}}, {"content": [["HEL/85/06 /20", "25/06/20 20", "Elvis Okello Roman son", "Payment for purchase of required items for institutional quarantine centre for COVID-19 under COVID-19 funding.", "30515452", "1,000,00 0", "1,000,000", "Procurement approved by contracts committee, Stores records posted."], ["HEL/86/06 /20", "25/06/20 20", "Muloya Felix", "Payment for logistics for COVID-19 activities under COVID-19 funding", "30515403", "4,215,00 0", "4,215,000", "Procurement approved by contracts committee, Stores records posted."], ["HEL/86/06 /20", "25/06/20 20", "Anena Grace", "Payment for logistics for COVID-19 activities under COVID-19 funding", "30515442", "4,000,00 0", "4,000,000", "Procurement approved by contracts committee, Stores records posted."], ["HEL/85/06 /20", "25/06/20 20", "Tabu Cosma s", "Payment for purchase of required items for institutional quarantine centre for COVID-19 under COVID-19 funding.", "30515443", "4,000,00 0", "4,000,000", "Procurement approved by contracts committee, Stores records posted.."], ["**Total**", "", "", "", "", "", "**23,715,000**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Procurements- COVID-19", "page": 38, "level": 3}}, {"headings_1": {"content": "Appendix II(b): Summary of Sale: Motorcycles", "page": 37, "level": 3}}], "page": 39, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["Invoice Number", "Paymen t Date", "Suppli er", "Description /Purpose", "EFT / Check Number", "Invoice Amount", "Distribution Amount", "Remarks"], "type": "table"}}, {"content": [[null, null, "Measure", "Received", "Issued", null, null], ["A", "FOOD ITEMS", "", "", "", "", ""], ["1", "Posho-Maize Flour", "Kgs", "117,905", "117,905", "2,200", "259,391,000"], ["2", "Beans-kg", "Kgs", "54,000", "54,000", "3,500", "189,000,000"], ["3", "spiced carton rice 36pkt per", "Boxes", "75", "75", "3,200", "240,000"], ["4", "Rice-kg", "Kgs", "3,637", "3,637", "3,000", "10,911,000"], ["5", "Corn Soya Blend-kgs", "Kgs", "1,782", "1,782", "3,200", "5,702,400"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Procurements- COVID-19", "page": 38, "level": 3}}, {"headings_1": {"content": "Appendix II(b): Summary of Sale: Motorcycles", "page": 37, "level": 3}}], "page": 39, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["S/N", "Item Descriptions", "Unit of", "Quantity", "Quantity", "Unit Price", "Value (UGX)"], "type": "table"}}, {"content": [["6", "Cooking Oil-Litre", "Liters", "1,834", "874", "7,000", "12,838,000"], ["7", "Table salt -500g", "Kgs", "2,109", "2,109", "600", "1,265,400"], ["8", "Baking Flour-Kg", "Kgs", "228", "228", "5,000", "1,140,000"], ["9", "Baking Powder-carton", "Ctns", "4", "4", "500", "2,000"], ["10", "Eggs-1 piece", "Pcs", "192", "192", "9,000", "1,728,000"], ["11", "Silver Fish-Lacede-small fish-kg", "Pcs", "115", "115", "3,000", "345,000"], ["12", "Sugar", "Kgs", "3,182", "3,182", "4,000", "12,728,000"], ["B", "DISINFECTANTS", "", "", "", "", "0"], ["1", "Laundry Bar Soaps-Blue (600-800g)", "1", "10,315", "9,115", "2,000", "20,630,000"], ["2", "liquid soap in liters", "Jerrycans", "416", "354", "14,219", "5,915,200"], ["3", "Alcohol-based  Hand Sanitizer-20litres", "Ltrs", "14", "10", "122,000", "1,708,000"], ["4", "Alcohol-based  Hand Sanitizer- bottles", "Bottles", "641", "613", "14,000", "8,974,000"], ["5", "Bathing Soap-Skin Guard- 55g", "Cartons", "2", "2", "2,000", "4,000"], ["6", "Alcohol  Swaps/Pads- 100piece", "Piece", "40", "40", "3,500", "140,000"], ["7", "Dettol Liquid Soap-250 ml", "250ml", "4", "4", "2,000", "8,000"], ["8", "Hand Wash-moisturizer with Dispenser", "500 ml", "50", "6", "2,000", "100,000"], ["9", "Disinfectant-no description -Liters", "Ltrs", "140", "125", "20,000", "2,800,000"], ["10", "Sodium  Hypochlorite 3.5% Sltion", "750 ml", "666", "666", "10,000", "6,660,000"], ["11", "Sodium 3.5% Hypochlorite", "250 ml", "108", "108", "5,500", "594,000"], ["12", "Sodium Hypochlorite 6% Solution", "5ltrs", "19", "19", "65,000", "1,235,000"], ["C", "MEDICAL EQUIPMENTS", "", "", "", "", "0"], ["1", "Infrared Digital Thermometer-", "Pcs", "52", "47", "650,000", "33,800,000"], ["2", "Hand washing With Stands And Cans Facility", "Set", "518", "417", "35,000", "18,130,000"], ["3", "SAMPLE Carriers", "Pcs", "12", "6", "55,000", "660,000"], ["4", "Bottle Sprayer-1 Liter", "Pcs", "210", "208", "6,000", "1,260,000"], ["5", "Small Radio-Leotec", "Pcs", "350", "350", "20,000", "7,000,000"], ["6", "Basin-20ltr", "Pcs", "50", "50", "5,000", "250,000"], ["7", "Jerry Can-5litres", "Pcs", "1,007", "1,007", "8,000", "8,056,000"], ["8", "Bathing Bucket Plastic-10 Liters", "Pcs", "20", "20", "5,000", "100,000"], ["9", "Sprayer-Manuel -16 Liters", "Pcs", "4", "4", "45,000", "180,000"], ["10", "Dust Bin 240'950 Ltr)", "Pcs", "10", "4", "14,000", "140,000"], ["11", "Sharp 8ts (7.24) Container-Plastic", "Pcs", "7", "-", "5,000", "35,000"], ["12", "Mega Phones", "Pcs", "44", "44", "75,000", "3,300,000"], ["D", "Personal Equipments Protective", "", "", "", "", "0"], ["1", "Inspection Piece Glove-100", "Pcs", "600", "47", "1,000", "600,000"], ["2", "Safety Goggle", "Pcs", "1,007", "769", "10,000", "10,070,000"], ["3", "Aprons Disposables", "Pcs", "827", "455", "5,000", "4,135,000"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Procurements- COVID-19", "page": 38, "level": 3}}, {"headings_1": {"content": "Appendix II(b): Summary of Sale: Motorcycles", "page": 37, "level": 3}}], "page": 40, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["S/N", "Item Descriptions", "Unit of", "Quantity", "Quantity", "Unit Price", "Value (UGX)"], "type": "table"}}, {"content": [["4", "Face Shield-Disposable Protective", "Pcs", "1,048", "76", "5,000", "5,240,000"], ["5", "Surgical Glove-Latex 7 1/2 =100 Pieces", "Pcs", "25", "25", "140,000", "3,500,000"], ["6", "Examination  Gloves- Medium", "Pcs", "356", "287", "2,000", "712,000"], ["7", "Heavy Duty Gloves-1 Pair", "Pcs", "50", "15", "5,200", "260,000"], ["8", "Surgical Masks", "Pcs", "57,530", "56,500", "500", "28,765,000"], ["9", "Respirator N95", "Pcs", "570", "490", "2,200", "1,254,000"], ["10", "Face Mask Ffp 1piece", "Pcs", "200", "200", "2,200", "440,000"], ["11", "Cloth Masks-Ug", "Pcs", "259,493", "252,113", "1,000", "259,493,000"], ["12", "Theatre Gown-Disposable 1 Piece", "Pcs", "182", "167", "20,000", "3,640,000"], ["13", "Coverall-Disposable Piece 1", "Pcs", "247", "37", "20,000", "4,940,000"], ["15", "Suit Re-Usable - 1 Pices", "Pcs", "40", "40", "20,000", "800,000"], ["16", "Ebola Pvc Boots-1 Pair", "Pcs", "52", "29", "4,000", "208,000"], ["E", "Bedding Materials", "Pcs", "", "", "", "0"], ["1", "Blanket 4'x 6' 1 Piece", "Pcs", "60", "60", "", "2,100,000"], ["2", "Bed Sheet 4'x 6' 1 Piece", "Pcs", "80", "80", "20,000", "1,600,000"], ["3", "Mattress 3 and 4 Inch", "Pcs", "140", "140", "85,000", "11,900,000"], ["4", "Motorcycle -Honda Dt", "No", "2", "2", "11,000,000", "22,000,000"], ["5", "Fuel", "Ltrs", "1,437.84", "", "3,700", "5,320,000"], ["", "**TOTAL**", "", "", "", "", "**983,947,000**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Procurements- COVID-19", "page": 38, "level": 3}}, {"headings_1": {"content": "Appendix II(b): Summary of Sale: Motorcycles", "page": 37, "level": 3}}], "page": 41, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["S/N", "Item Descriptions", "Unit of", "Quantity", "Quantity", "Unit Price", "Value (UGX)"], "type": "table"}}, {"content": "Appendix V: Under Staffing", "metadata": {"headings": [{"headings_0": {"content": "Appendix V: Under Staffing", "page": 41, "level": 3}}, {"headings_1": {"content": "Appendix III: Procurements- COVID-19", "page": 38, "level": 3}}], "page": 41, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": [["**APPROVED STAFF ESTABLISHMENT FOR GULU DISTRICT LOCAL GOVERNMENT**", null, null, null, null], ["", "**Job Title**", "**Approved**", "**Filled**", "**Vacant**"], ["", "Officer Of The Chief Administrative Officer", "3", "2", "1"], ["", "Administration Department", "29", "26", "3"], ["", "Finance Department", "14", "12", "2"], ["", "Planning Department", "4", "1", "3"], ["", "Works Department", "18", "16", "2"], ["", "Education Department", "7", "6", "1"], ["", "Community Based Services Department", "8", "7", "1"], ["", "Gulu Juvenile Centre/Remand Home", "12", "3", "9"], ["", "Natural Resources Department", "9", "7", "2"], ["", "Production Department", "16", "7", "9"], ["", "Trade, Commerce, Industry and Local Economic Development Department", "6", "2", "4"], ["", "Health Services Department", "10", "8", "2"], ["", "", "**136**", "**97**", "**39**"], ["", "**Approved Staff Establishment For Sub County Gulu District Local Government**", "", "", ""], ["", "**Job Title**", "**Approved**", "**Filled**", "**Vacant**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix V: Under Staffing", "page": 41, "level": 3}}, {"headings_1": {"content": "Appendix III: Procurements- COVID-19", "page": 38, "level": 3}}], "page": 41, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}], "table_of_contents": [{"content": ["Opinion - 1", "Basis for Opinion - 1", "Key Audit Matters - 1", "  1.0 Implementation of the approved budget - 1", "  2.0 Management of Covid-19 interventions - 8", "Emphasis of Matter - 11", "3.0 Effects of the creation of Gulu City on the Assets and liabilities of Gulu District Local", "Government - 11", "  4.0 Accumulated Payables - 11", "Other Information - 11", "Management\u2019s Responsibility for the Financial Statements - 12", "Auditor\u2019s Responsibility - 12", "Other Reporting Responsibilities - 13", "Report on the Audit of Compliance with Legislation - 13", "  5.0 Management of Government-Vehicles (Fleet Management) - 13", "Status of Basic Medical Equipment in HCIV 17 6.0", "Inadequate medical equipment at Awach Health Centre IV 17 7.0", "  8.0 Data on Mothers Delivery - 17", "  9.0 Follow up on UGIFT projects - 18", "  10.0 Under staffing - 20", "Appendix I: Evaluation of the achievement of planned outputs - 22", "Appendix II(a): Fleet Management - 26", "Appendix III: Procurements- COVID-19 - 35", "Appendix IV: Schedule of Items Received Under Covid 19 - 36", "Appendix V: Under Staffing - 38"], "page": 2}]}
\ No newline at end of file
+{"paragraphs": [{"content": "OFFICE OF THE AUDITOR GENERAL THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL \nON THE FINANCIAL STATEMENTS OF GULU DISTRICT LOCAL GOVERNMENT FOR THE YEAR ENDED 30 TH JUNE, 2020 \nTABLE OF CONTENTS \nPage \nLIST OF ACRONYMS", "metadata": {"headings": [{"headings_0": {"content": "OFFICE OF THE AUDITOR GENERAL THE REPUBLIC OF UGANDA", "page": 1, "level": 3}}, [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL", "page": 1, "level": 3}}], [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL", "page": 1, "level": 3}}], [{"headings_0": {"content": "TABLE OF CONTENTS", "page": 2, "level": 3}}], [{"headings_0": {"content": "Page", "page": 2, "level": 3}}], [{"headings_0": {"content": "LIST OF ACRONYMS", "page": 3, "level": 3}}]], "page": 1, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": [["BOU", "Bank of Uganda"], ["CoC", "Certificates of Compliance"], ["CWC", "Community Watershed Committee"], ["GoU", "Government of Uganda"], ["IESBA", "International Ethics Standards Board for Accountants"], ["IFMS", "Integrated Financial Management System"], ["INTOSAI", "International Organisation of Supreme Audit Institutions"], ["ISSAIs", "International Standards of Supreme Audit Institutions"], ["LGFAM", "Local Government Financial and Accounting Manual"], ["MoFPED", "Ministry of Finance, Planning and Economic Development"], ["NDP", "National Development Plan"], ["NPA", "National Planning Authority"], ["NUSAF", "Northern Uganda Social Action Fund"], ["PBS", "Performance Budgeting System"], ["PFMA", "Public Finance Management Act"], ["TSSA", "Treasury Sub Single Account"], ["TSA", "Treasury Single Account"], ["UgIFT", "Uganda Intergovernmental Fiscal Transfers Program for Results"], ["UGX", "Uganda Shillings"], ["URF", "Uganda Road Fund"], ["UPE", "Universal Primary Education"], ["USE", "Universal Secondary Education"], ["MoLG", "Ministry of Local Government"]], "metadata": {"headings": [{"headings_0": {"content": "LIST OF ACRONYMS", "page": 3, "level": 3}}], "page": 3, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["Acronym", "Meaning"], "type": "table"}}, {"content": [["Monetary Value (UGX.) Bn", null, null, null, "Number of outputs", null, null], ["**Total Exp**", "**Amount spent** **on** direct service delivery**", "**Total exp. audited**", "**% audited**", "**Number of direct service delivery outputs**", "**No.** of outputs sampled for audit**", "**%outputs audited**"], ["27.3", "9.3", "1.72", "18.5", "173", "11", "6.4"]], "metadata": {"headings": [{"headings_0": {"content": "The UGX.9.3Bn that remained was applied for the implementation of one hundred and seventy three (173) outputs from which I sampled eleven (11) outputs with a budget of UGX.2.99Bn and expenditure of UGX.1.72Bn representing 18.5% of the total", "page": 5, "level": 4}}], "page": 5, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6"], "type": "table"}}, {"content": "The Key outputs/ activities implemented by the entity during the year were;", "metadata": {"headings": [{"headings_0": {"content": "The UGX.9.3Bn that remained was applied for the implementation of one hundred and seventy three (173) outputs from which I sampled eleven (11) outputs with a budget of UGX.2.99Bn and expenditure of UGX.1.72Bn representing 18.5% of the total", "page": 5, "level": 4}}], "page": 5, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["1", "Classroom construction and rehabilitation", "", ""], ["1a", "Construction of 1 block of 2 classrooms at Panykworo", "75,000,000", "4"], ["1b", "Construction of 1 block of 4 units teachers\\` house", "94,616,000", "6"], ["1c", "Partial construction of 1 block of 2 classrooms at Kitenywalo PS", "31,484,000", "2"], ["2", "Partial construction of standard OPD at Lapeta HC II phase 1", "64,421,000", "4"], ["3", "Construction of 1 block of 4 stances drainable latrine at Patiko HC III", "18,419,000", "1"], ["4", "Road construction and rehabilitation", "", "0"], ["4a", "Rehabilitation of 3.3 km Gulu PTC- Kidere road", "5,152,000", "0.3"], ["4b", "Low cost seal of Laroo- Pageya road", "75,000,000", "4"], ["5", "Maintenance of District roads", "", "0"], ["5a", "Routine manual maintenance", "89,652,000", "5"], ["5b", "Routine mechanised maintenance", "167,569,295", "10"], ["5c", "Emergency works on Wii- Apaya stream", "54,239,365", "3"], ["6", "Mechanical imprest", "57,164,000", "3"], ["7", "Construction of 15 deep boreholes", "286,463,440", "17"], ["8", "Supply of hand pump spare parts for borehole rehabilitation", "160,729,700", "9"], ["9", "Design of pipe water system and sanitation facilities at Cwero Growth Centre", "50,950,000", "3"], ["10", "Palaro Seed Secondary school construction.", "481,690,000", "28"], ["11", "Renovation of store", "7,590,000", "0.4"], ["**Total**", null, "**1,720,139,800**", "**100**"]], "metadata": {"headings": [{"headings_0": {"content": "The UGX.9.3Bn that remained was applied for the implementation of one hundred and seventy three (173) outputs from which I sampled eleven (11) outputs with a budget of UGX.2.99Bn and expenditure of UGX.1.72Bn representing 18.5% of the total", "page": 5, "level": 4}}], "page": 5, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["SN", "Key Out-puts/Activities", "Amount Spent UGX", "% of amount spent to total of expenditure for key items implemented."], "type": "table"}}, {"content": "The outbreak of the Covid Pandemic affected the implementation of the 2019/20 budget for a number of entities especially the implementation of activities in the last half of the financial year. A number of activities were not implemented as a result of budget cuts and the lockdown measures instituted to control the spread of the pandemic.", "metadata": {"headings": [{"headings_0": {"content": "The UGX.9.3Bn that remained was applied for the implementation of one hundred and seventy three (173) outputs from which I sampled eleven (11) outputs with a budget of UGX.2.99Bn and expenditure of UGX.1.72Bn representing 18.5% of the total", "page": 5, "level": 4}}], "page": 6, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["**1.1**", "**Implementation of the strategic plan**  Government has been implementing the NDP II, which ended at the end of financial year 2019/2020. In line with the NDP, the District had its strategic plan approved for the period 2015-2020; this plan set out both the long term and short term targets to be achieved. current audit year was the 5 th year /the last year of implementation of the strategic plan, and it is anticipated that all the projected targets would have been accomplished. noted that at the time of audit (June 2019/20), out of 6 strategic targets, the district had fully achieved two (2) targets and partially attained four (4) targets, as shown in the table below; **extent of achievement of 2015/16-2019/2020 strategic plan by** **2019/2020**  **No Level of performance**  **by**  **of** 2019/2020** **the** end** **No of strategic goals/ objectives** **total of** **%** of number strategic objectives** 1  2  3 2 4 0 **6** 33.3 66.7 0 **100** Fully achieved  Partially achieved  Not achieved  **Total**  **Source: OAG analysis**  The targets that were partially achieved were  1.Completion of Palaro Seed Secondary School.  2\\. Maintenance of district roads.  3\\. Emergency works Wii-Apaya Stream  4\\. Manual maintenance of 378.3km of District Roads  The Accounting Officer attributed the underperformance to general reduction in the development sector grants under Education, Health and Water. I The **The**", "advised  the Accounting Officer to engage MoFPED and have  the unimplemented activities rolled over for implementation in the subsequent periods. I"], ["**1.2**", "**Revenue Performance**  **1.2.1 Local Revenue (LR) Performance**  I reviewed the approved Local revenue estimates for the financial year 2019/2020 and noted that the District budgeted to collect UGX.1,294,588,000 during the year but collected UGX.1,259,040,473 representing (97%) performance.  of UGX.35,547,527(3%) were recorded in Local Hotel Tax, interest from private entities and Park Fees. Revenue shortfalls affected the implementation of planned activities. The shortfalls in Local Revenue collections Accounting Officer attributed the revenue underperformance to outbreak of the Covid-19 pandemic. The", "revise noted the response and advised the Accounting Officer to always  the budget with approval of council to reflect such  unforeseen circumstance. I"]], "metadata": {"headings": [{"headings_0": {"content": "The UGX.9.3Bn that remained was applied for the implementation of one hundred and seventy three (173) outputs from which I sampled eleven (11) outputs with a budget of UGX.2.99Bn and expenditure of UGX.1.72Bn representing 18.5% of the total", "page": 5, "level": 4}}], "page": 6, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_7"], "type": "table"}}, {"content": "1.2.2 Performance of GoU receipts-(Transfers received from the I commended the Consolidated Fund) \nGovernment for the The District budgeted to receive UGX.27,671,220,364 (revised) as grants good performance from the Treasury. I noted that, UGX.26,048,487,102 was warranted/ on \nGovernment \nreceived representing 94% performance. . \nGrants. \n1.2.3 Transfers from other Government Units/Other Government Transfers I  \nadvised the The entity budgeted to receive UGX.2,200,739,000 as transfers from other Accounting Officer to Government Units. However, only UGX.1,794,190,545 (82%) was received as engage MoFPED and shown in the table below. \nTable showing performance of revenue transfers from other government agencies \nhave the unimplemented activities rolled over S/n Revenue Source Approved Total Variance %Performa for implementation Budget\u201d Receipts nce in the subsequent (UGX) (UGX) (UGX) periods. \u201d000\u201d \u201d000\u201d \u201d000\u201d  \n1 NUSAF 600,000 1,135,222 -535,222 189%  \n2 Support to PLE- 10,000 9,493 507 95%  \nUNEB  \n3 URF 920,969 374,071 546,898 41%  \n4 YLP 50,000 0 50,000 0%  \n5 UWEP 9,844 3,383 6,461 34%  \n7 PRELNOR 559,926 256,130 303,796 46%  \n8 NTD 50,000 0 50,000 0%  \n9 OPM 0 15,892 -15,892 0%  \nTotal 2,200,739 1,794,191 406,548 \nSource: Financial Statements \nRevenue shortfalls adversely affect the implementation of planned activities. \nThe Accounting Officer explained that the underperformance in other Government transfers was due to non-release/ or under-release of the various sources of revenue. \n1.2.4 Performance from external financing \nThe District budgeted to receive UGX.3,254,000,000 as external/donor financing out I  \nadvised the of which UGX.752,730,825 (23%),was received as shown in the table below: \nShowing performance of external funding \nAccounting Officer to engage \nthe \ndevelopment S Donor  \nApproved \nTotal Receipts Variance %Performance partners and ensure / Budget\u201d (UGX) (UGX)  \nthat the activities are n \u201d000\u201d \u201d000\u201d (UGX) rolled over and \u201d000\u201d  \n1 UNICEF 318,000 0 318,000 0% finally implemented. 2 Global fund for 165,000 169,080 -4,080 102.5%  \nHIV, TB and  \nMalaria  \n3 WHO 30,000 0 30,000 0%  \n4 GAVI 158,000 152,407.5 5,592.5 96.5%", "metadata": {"headings": [{"headings_0": {"content": "1.2.2 Performance of GoU receipts-(Transfers received from the I commended the Consolidated Fund)", "page": 7, "level": 1}}, [{"headings_0": {"content": "1.2.2 Performance of GoU receipts-(Transfers received from the I commended the Consolidated Fund)", "page": 7, "level": 1}}], [{"headings_0": {"content": "Government", "page": 7, "level": 3}}], [{"headings_0": {"content": "Government", "page": 7, "level": 3}}], [{"headings_0": {"content": "Grants.", "page": 7, "level": 3}}], [{"headings_0": {"content": "Grants.", "page": 7, "level": 3}}], [{"headings_0": {"content": "Table showing performance of revenue transfers from other government agencies", "page": 7, "level": 5}}], [{"headings_0": {"content": "Table showing performance of revenue transfers from other government agencies", "page": 7, "level": 5}}], [{"headings_0": {"content": "Source: Financial Statements", "page": 7, "level": 9}}], [{"headings_0": {"content": "Source: Financial Statements", "page": 7, "level": 9}}], [{"headings_0": {"content": "Source: Financial Statements", "page": 7, "level": 9}}], [{"headings_0": {"content": "1.2.4 Performance from external financing", "page": 7, "level": 9}}], [{"headings_0": {"content": "1.2.4 Performance from external financing", "page": 7, "level": 9}}], [{"headings_0": {"content": "Showing performance of external funding", "page": 7, "level": 9}}], [{"headings_0": {"content": "Showing performance of external funding", "page": 7, "level": 9}}], [{"headings_0": {"content": "the", "page": 7, "level": 3}}], [{"headings_0": {"content": "the", "page": 7, "level": 3}}], [{"headings_0": {"content": "the", "page": 7, "level": 3}}]], "page": 7, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": [["", "Revenue shortfalls affect the implementation of planned activities. The Accounting Officer attributed the revenue underperformance to outbreak of the Covid-19 pandemic.", ""], ["**1.3**", "**Absorption of funds**  Out of the total receipts for the financial year of UGX.30,140,755,120 UGX.27,266,110,731 (90.5%) was spent by the entity resulting in an unspent balance of UGX.2,874,644,389 (9.5%). The unspent balance at the end of the financial year was subsequently swept back to the consolidated fund account. absorption of released funds results in non-implementation of planned activities and negates the purpose for which funds were disbursed. For example, the construction of the seed school at Palaro did not perform to the expected level and non-implementation of some sports activities due to Covid-19 pandemic. Accounting Officer attributed the under absorption of released funds to the COVID-19 outbreak that led to the lockdown and the failure of the district to fill a number of staffing position whose wage bill had been provided. Under The", "I advised the Accounting Officer to ensure that funds for these activities are rolled over and subsequently ensure the speedy implementation of these activities."], ["**1.4**", "**Off-budget receipts**  Section 36(6), 43 and 44(20) of the PFMA 2015, require all the public resources including external financing to be paid into the consolidated fund and once deposited shall form part of the consolidated fund and shall be availed through the Appropriations Act. Paragraph 24.6.2 of the Treasury Instructions 2017 also requires an Accounting Officer to ensure that all planned development partner disbursements under his or her vote are included in the vote budget estimates, i.e. appropriated by Parliament. 6 of the Budget execution circular requires that all budgets irrespective of the source of financing (GoU/NTR, Donor or local government revenue) will be migrated and loaded onto the IFMS to facilitate budget implementation and reporting. I noted Gulu District did not receive any off-budget financing. Paragraph", "I commend the Accounting Officer for adhering to the provisions of the law."]], "metadata": {"headings": [{"headings_0": {"content": "the", "page": 7, "level": 3}}], "page": 8, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": [["**1.5**", "**Quantification of outputs/activities**  Paragraph 55 of the budget execution circular for the financial year 2019/2020 states that the Accounting Officer is required to submit quarterly performance reports by the 30 th day of the first month of the following quarter. These reports should clearly indicate the actual performance against the planned outputs and performance for each quarter, showing the quantity/quality and physical location of the reported outputs against expenditure. of the eleven (11) outputs with a total of seventeen (17) activities and expenditure of UGX.1.72Bn sampled for assessment, I reviewed the extent of quantification of outputs and activities and noted that all the eleven (11) outputs with a total of seventeen (17) activities (100%) were fully quantified as shown in the table below.  **Table: Extent of Quantification by activities** **Summary of Performance by Outputs** Activity details-Analysis** **Categor**  **y**  **of** outputs** **No.** of outp uts samp led** **% of total out- puts samp led** **Expendi ture** **UGX** Bn** **% proporti on to total expendi ture** **Total no of activiti es in the output s** **No. of Fully Quanti fied activiti es** **No of activiti es not fully quanti fied** **% quantific ation of activities @ category of output** 11 100% 1.72 100% 17 17 00 100% 00 00 00 00 00 00 00 0% 00 00 00 00 00 00 00 0% **11 100 1.72 100 17 17 00 100%** **Source: OAG analysis** **Fully quantifie d outputs 2 Insuffici ently quantifie d outputs 3 Outputs 4 not quantifie** **d** Total** Out", "commend  the Accounting Officer for the effort. I"], ["**1.6**", "**Implementation 6**  **of Quantified outputs**  I assessed the implementation of eleven (11) out puts that were fully quantified with a total of seventeen (17) activities worth UGX.1.72Bn and noted the following. \uf0b7 Eight (08) outputs with a total of thirteen (13) activities worth UGX 0.93 Bn were fully implemented. The entity implemented all the thirteen (13) activities (100%) within these outputs.  \uf0b7 Three (03) outputs with a total of four (04) activities worth UGX 0.79 Bn were partially implemented by the time of the audit.", "advised  the Accounting Officer to address the issue of PBS with the relevant authority and always make  on their communication/request to the Ministry. follow-up I"]], "metadata": {"headings": [{"headings_0": {"content": "the", "page": 7, "level": 3}}], "page": 9, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_11"], "type": "table"}}, {"content": [["**Total no of activi ties** **% prop ortio n to total expe nditu re** **No of Fully impl eme nted activi ties** **No. Of parti ally impl eme nted activi ties** **No of activi ties that were not imple ment ed** **Extent of impln of activit** **ies** per categ ory of output 8** 73 0.93 54 13 13 00 00 100 **Expe ndit ure UGX** **% of impl eme ntat ion** **Categor** **y** output** **of** **No of out puts** **Table showing the level of implementation per outputs by activities** **Summary of Performance by Output** Activity details-Analysis** **3** 27 0.79 46 04 00 04 00 70 **00** 00 00 00 00 00 00 00 00 Fully impleme nted outputs **5** Partially Impleme nted outputs **6** Outputs Not Impleme nted **Total** implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the entity did not complete work on  \uf0b7 Wii- Apaya stream  \uf0b7  \uf0b7 Palaro Seed Secondary School  33.4km of routine mechanized district roads as shown in **Appendix 1** Accounting Officer explained that failure to fully implement all planned activities and outputs was due to the use of Programme Budgeting System (PBS) where all the outputs are not quantified especially the non-standard outputs. He further explained that, Wii-Apaya Stream was an emergence activity which was unplanned for, and implemented under force account using Rural Transport Infrastructure (RTI) where the delay was as a result of the delay by the Ministry to respond to the request for the excavator and low bed. **11 100 1.72 100 17 13 04 03 86 Source: OAG analysis** **Bn** Partial The", ""], ["**Preparation 7** and submission of Monitoring plans and reports** Paragraph 58 of the Budget Execution Circular for 2019/20 requires the Accounting Officer to prepare and submit annual monitoring plans for government programs and or projects under his/her vote to the Office of the Prime Minister (OPM) with a copy to Ministry of Finance, Planning and Economic Development (MoFPED), Ministry of Local Government (MoLG) and National Planning Authority (NPA) for harmonisation to ensure proper coordination to avoid duplication and fatigue. The Accounting Officers are also expected to submit quarterly monitoring reports to OPM with a copy to the MoFPED for the attention of the Director Budget.  Contrary to this I noted that; \uf0b7 The entity did not prepare and submit the annual monitoring plans to MoFPED, MoLG and NPA as required. \uf0b7 The entity did not also submit quarterly monitoring reports to OPM and MoFPED as required. **1.7**", "advised  the Accounting Officer to always  ensure compliance with the budget  execution circular. I"]], "metadata": {"headings": [{"headings_0": {"content": "the", "page": 7, "level": 3}}], "page": 10, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["column_0", "column_12"], "type": "table"}}, {"content": [["**Total no of activi ties** **% prop ortio n to total expe nditu re** **No of Fully impl eme nted activi ties** **No. Of parti ally impl eme nted activi ties** **No of activi ties that were not imple ment ed** **Extent of impln of activit** **ies** per categ ory of output 8** 73 0.93 54 13 13 00 00 100 **Expe ndit ure UGX** **% of impl eme ntat ion** **Categor** **y** output** **of** **No of out puts** **Table showing the level of implementation per outputs by activities** **Summary of Performance by Output** Activity details-Analysis** **3** 27 0.79 46 04 00 04 00 70 **00** 00 00 00 00 00 00 00 00 Fully impleme nted outputs **5** Partially Impleme nted outputs **6** Outputs Not Impleme nted **Total** implementation of planned activities implies that the expected services to the beneficiary communities were not attained. For example, the entity did not complete work on  \uf0b7 Wii- Apaya stream  \uf0b7  \uf0b7 Palaro Seed Secondary School  33.4km of routine mechanized district roads as shown in **Appendix 1** Accounting Officer explained that failure to fully implement all planned activities and outputs was due to the use of Programme Budgeting System (PBS) where all the outputs are not quantified especially the non-standard outputs. He further explained that, Wii-Apaya Stream was an emergence activity which was unplanned for, and implemented under force account using Rural Transport Infrastructure (RTI) where the delay was as a result of the delay by the Ministry to respond to the request for the excavator and low bed. **11 100 1.72 100 17 13 04 03 86 Source: OAG analysis** **Bn** Partial The", ""], ["**Preparation 7** and submission of Monitoring plans and reports** Paragraph 58 of the Budget Execution Circular for 2019/20 requires the Accounting Officer to prepare and submit annual monitoring plans for government programs and or projects under his/her vote to the Office of the Prime Minister (OPM) with a copy to Ministry of Finance, Planning and Economic Development (MoFPED), Ministry of Local Government (MoLG) and National Planning Authority (NPA) for harmonisation to ensure proper coordination to avoid duplication and fatigue. The Accounting Officers are also expected to submit quarterly monitoring reports to OPM with a copy to the MoFPED for the attention of the Director Budget.  Contrary to this I noted that; \uf0b7 The entity did not prepare and submit the annual monitoring plans to MoFPED, MoLG and NPA as required. \uf0b7 The entity did not also submit quarterly monitoring reports to OPM and MoFPED as required. **1.7**", "advised  the Accounting Officer to always  ensure compliance with the budget  execution circular. I"]], "metadata": {"headings": [{"headings_0": {"content": "the", "page": 7, "level": 3}}], "page": 10, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["column_0", "column_12"], "type": "table"}}, {"content": [["This practice is not only in contravention of the circular instructions but also hinders efforts of timely monitoring of the implementation of the budget. The Accounting Officer acknowledged the anomaly but explained that the quarterly monitoring of Government programmes was executed.", ""], ["**Submission 8**  **of Quarterly Performance Reports**  Paragraph 55 of the BEC for the financial year 2019/2020 states that the Accounting Officer is required to submit quarterly performance reports by the 30 th day of the first month of the following quarter. **1.8** noted that the entity submitted performance reports for Q1, Q2, Q3, Q4 after the deadline given for submission of the reports as indicated in the table below **No Details** 1 2 3 4 Quarter One Quarter Two Quarter Three Quarter Four **Source: OAG analysis** **Deadline for submission** 31/10/2019 31/01/2020 30/04/2020 31/07/2020 **Actual date of submission** 10/12/2019 01/02/2020 25/05/2020 Not submitted. yet **Comment** Delayed Delayed Delayed Delayed to submit performance reports in time not only contravenes the budget circular instructions, but also negatively affects the timely evaluation of performance and decision making. Accounting Officer explained that the delayed submission of performance reports was due to the upgrading the PBS which erased data that was input twice and the district experiencing system breakdown in the months of April to mid-June 2020 that contributed to the delay of the department to extract data to be used for reporting. I Failure The", "advised  the Accounting Officer to always engage the PBS support  of MOFPED  timely resolution of system challenges. desk for I"], ["**1.9 Accuracy 9**  **of Performance reports submitted**  Paragraph 55 of the budget execution circular for the financial year 2019/2020 states that the Accounting Officer is required to submit quarterly performance reports by the 30 th day of the first month of the following quarter. These reports should clearly indicate the actual performance against the planned outputs and performance for each quarter, showing the quantity/quality and physical location of the reported outputs against expenditure. accuracy of performance could not be verified as the 4 th quarter performance report was not clear. Accounting officer explained that this was due to the delay in the approval of the fourth quarter report by the Budget Directorate at Ministry of Finance, Planning and Economic Development. The The", "I advised the Accounting Officer to always ensure that the  performance reports are clear and accurate."]], "metadata": {"headings": [{"headings_0": {"content": "the", "page": 7, "level": 3}}], "page": 11, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["column_0", "column_8"], "type": "table"}}, {"content": "supplementary funding, the government encouraged citizens to make voluntary contributions to the State. \nBecause the response to the pandemic was emergent in nature, i.e. it was neither \nanticipated nor planned for, there was a risk that the entities that participated in this intervention may experience challenges in optimally applying the availed resource to \naddress the effects of the pandemic. I, therefore, considered this as a key audit matter \nand subsequently developed procedures to assess how entities managed the interventions and to satisfy myself that this was done in compliance with the applicable laws, regulations and guidelines. \nI specifically focused on; establishing how much funds were received, the extent of absorption of the funds, existence of approved work plans, compliance with PPDA legal \nframework, the existence of proper accountability for the funds, ensuring that there \nwas accurate reporting among others. Based on the work performed I noted the \nfollowing;", "metadata": {"headings": [{"headings_0": {"content": "the", "page": 7, "level": 3}}, [{"headings_0": {"content": "Because the response to the pandemic was emergent in nature, i.e. it was neither", "page": 12, "level": 2}}], [{"headings_0": {"content": "Because the response to the pandemic was emergent in nature, i.e. it was neither", "page": 12, "level": 2}}], [{"headings_0": {"content": "address the effects of the pandemic. I, therefore, considered this as a key audit matter", "page": 12, "level": 2}}], [{"headings_0": {"content": "address the effects of the pandemic. I, therefore, considered this as a key audit matter", "page": 12, "level": 2}}], [{"headings_0": {"content": "I specifically focused on; establishing how much funds were received, the extent of absorption of the funds, existence of approved work plans, compliance with PPDA legal", "page": 12, "level": 4}}], [{"headings_0": {"content": "I specifically focused on; establishing how much funds were received, the extent of absorption of the funds, existence of approved work plans, compliance with PPDA legal", "page": 12, "level": 4}}], [{"headings_0": {"content": "was accurate reporting among others. Based on the work performed I noted the", "page": 12, "level": 2}}], [{"headings_0": {"content": "was accurate reporting among others. Based on the work performed I noted the", "page": 12, "level": 2}}]], "page": 12, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["**1.1**", "**Receipts and utilization of funds** **Receipts**  The entity received a total of UGX **1,236,447,000** from different sources as summarised in the table below **No. Details/Source** **1**  1.1  1.2 **2** 2.1 2.4 **Receipts from Treasury** Supplementary budget allocation Receipts from MPs  **Sub Total**  **Donations**  Receipts from Local donations-Cash Receipts  Cash  **Sub Total** Total Receipts** from Local donations-Non **Amount (UGX)** 165,000,000 60,000,000 **225,000,000** 27,500,000 983,947,000 **1,011,447,000 1,236,447,000** **a)**", ""], [null, "**b) Banking of cash receipts**  I observed that out of the cash received of UGX.87,500,000 only UGX.60,000,000 (68.6%) was banked on Gulu DLG collection Account in BOU while the balance of UGX.27,500,000 (31.4%) was used at source contrary to Paragraph 10.19.2 of the TIs, 2017 which exposes the funds to a risk of abuse. Accounting Officer explained that the money that was spent at source was used to handle Covid related emergencies which required urgent attention. The", "the I advised the Accounting Officer to always adhere to  Treasury Instructions and ensure that all cash collections are promptly banked."], ["**1.2**", "**Absorption and utilization of funds**  Out of the total receipts of UGX.252,500,000 (excluding non-cash donations) the entity absorbed UGX.212,500,000 representing absorption level of 84%. The balance of UGX 40,000,000 is part of the receipts from MPs whose cash limit was never given to the entity by the centre. The funds were spent as follows. **No Details** Amount (UGX) Percentage**", "I advised the Accounting Officer to follow up the UGX 40,000,000 that was retained by Treasury and ensure cash limits are obtained for the same."]], "metadata": {"headings": [{"headings_0": {"content": "was accurate reporting among others. Based on the work performed I noted the", "page": 12, "level": 2}}], "page": 12, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_6"], "type": "table"}}, {"content": [["", "", "1", "Allowances", "109,960,000", "", "", ""], ["2", null, "Fuel", "49,036,590", "60", "", "", null], ["3", null, "Welfare", "33,493,410", "12", "", "", null]], "metadata": {"headings": [{"headings_0": {"content": "was accurate reporting among others. Based on the work performed I noted the", "page": 12, "level": 2}}], "page": 13, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7"], "type": "table"}}, {"content": [["", "", "1", "Allowances", "109,960,000", "", "", ""], ["2", null, "Fuel", "49,036,590", "60", "", "", null], ["3", null, "Welfare", "33,493,410", "12", "", "", null], ["4", null, "Medical Supplies", "20,000,000", "", "", "", null], ["", null, "TOTAL", "212,490,000", "100", "", "", null], ["**1.3**", "**Preparation and approval of work plans**  Paragraph 23 of the Budget Execution Circular 2019/20 requires that all supplementary budget requests must be supported by a realistic work plan and budget. noted that the entity prepared and approved work plans for the use of funds received. I", null, null, null, null, null, "I  commend Accounting Officer adhering  guidelines to the for the"], ["**1.4**", "**Compliance with Procurement regulations**  Paragraph 5 of the guidelines issued by the PSST on the receipt and accountability of donations for Covid-19 requires Accounting Officers to follow PPDA regulations which guide on how procurements should be undertaken under emergency situations. observed that the entity undertook procurements worth UGX.23,715,000 using funds received as part of the Covid-19 response. My review of the procurement records revealed procurement had no major anomalies as summarised in **Appendix III.** Accounting Officer pledged to uphold the good practice. I The", null, null, null, null, null, "The Accounting Officer was commended for the level of compliance."], ["**1.5**", "**Accountability of funds**  Paragraph 10.10.1 of the Treasury Instructions, 2017 requires that all payments must be adequately supported with sufficient details to enable them to be checked without reference to other documents. reviewed expenditure records availed and noted that all the funds were satisfactorily accounted for as per the Treasury Instructions. I", null, null, null, null, null, "I  commended Accounting Officer the  accountability of funds. the for satisfactory"], ["**1.6**", "**Management of in-kind donations**  Paragraph 15.5.1 of the Treasury Instructions,2017 states that  inventories are accounted for by value as well as by quantity, and it is necessary for an Accounting Officer to keep records so as to determine the unit cost of each inventory item and the reconciliation of the total value of the stocks of inventories with the financial records. The PS/ST also guided that all in-kind items received in-kind should be taken on charge, distributed with the approval of the Covid-19 task forces and appropriately accounted for. entity received in-kind donation (items) from a number of sources as shown in **appendix IV.** I noted the following from my review of how these were managed. All the items were valued as required by the Treasury Instructions I was therefore able to confirm the value of these donations in kind and the accuracy of the balances reported in the financial statements.  All items were taken in charge by the entity staff as required by the treasury instructions.  There was evidence of acknowledgement of receipt for all items the Entity distributed. \uf0b7 \uf0b7 \uf0b7 The Accounting Officer pledged to uphold the good practice. The", null, null, null, null, null, "I commended the Accounting officer for complying  with guidelines  by PSST and the Treasury Instructions. issued"], ["**1.7**", "**Management of Quarantine Centres**  I undertook procedures to ascertain how the quarantine centre was managed and noted that the Entity managed the one quarantine centre", null, null, null, null, null, "I commended the Accounting officer for managing the quarantine"]], "metadata": {"headings": [{"headings_0": {"content": "was accurate reporting among others. Based on the work performed I noted the", "page": 12, "level": 2}}], "page": 13, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7"], "type": "table"}}, {"content": "- Acquired in compliance with Government vehicle acquisition guidelines;", "metadata": {"headings": [{"headings_0": {"content": "impediments and make recommendations for improvement. Specifically, the audit was", "page": 17, "level": 2}}], "page": 17, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "list"}}, {"content": "\uf0b7 Comprehensively recorded in the assets register to ensure their proper management; \uf0b7 Adequately allocated, operated and utilized to enable delivery of public service; \uf0b7 Properly and regularly maintained to achieve optimal performance, increased useful \nlives and reduced running costs; and \n\uf0b7 Disposed in compliance with PPDA guidelines, and disposal proceeds are properly \naccounted for.  \nThe study took a scope of three financial years: 2017/18-2019/20. From the \nprocedures undertaken, I noted the following key observations;", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Comprehensively recorded in the assets register to ensure their proper management; \uf0b7 Adequately allocated, operated and utilized to enable delivery of public service; \uf0b7 Properly and regularly maintained to achieve optimal performance, increased useful", "page": 17, "level": 4}}, [{"headings_0": {"content": "\uf0b7 Comprehensively recorded in the assets register to ensure their proper management; \uf0b7 Adequately allocated, operated and utilized to enable delivery of public service; \uf0b7 Properly and regularly maintained to achieve optimal performance, increased useful", "page": 17, "level": 4}}], [{"headings_0": {"content": "\uf0b7 Disposed in compliance with PPDA guidelines, and disposal proceeds are properly", "page": 17, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Disposed in compliance with PPDA guidelines, and disposal proceeds are properly", "page": 17, "level": 2}}], [{"headings_0": {"content": "procedures undertaken, I noted the following key observations;", "page": 17, "level": 2}}]], "page": 17, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": [["**4.1 4.1.1**", "the three financial years the District planned to spend UGX.50,000,000 on acquisition of vehicles from government funding. A sum of UGX.50,000,000 (100%) was warranted and released by the Treasury for the purpose and the District purchased 01 vehicle. **ACQUISITION OF MOTOR VEHICLES Funding** For", ""], ["**4.1.2**", "**Compliance with Government Ban on Acquisition of Motor Vehicles** According to the Circular letter Ref; BDP/86/107/03 and dated 15 th May 2019 from the Permanent Secretary and Secretary to the Treasury to all Accounting Officers, Government issued a freeze order on purchase of vehicles by all MDAs during the FY 2019/20. Further guidance from the Ministry of Public Service (MoPS) through a Circular letter Ref; ADM 99/205/01 dated 21 st August 2019 indicated that clearance would only be given for procurement of vehicles under on-going donor funded projects. noted that the District acquired 01 motor vehicle at a cost of UGX.0.05bn during the FY 2019/20 using Government of Uganda funds with the necessary waiver from, the PS/ST. I", "The Accounting Officer is commended for the good practice."], ["**4.1.3**", "Paragraph 8.6.2 of the Treasury Instructions (TIs), 2017 requires implementation of the budget to follow the work plans, procurement and recruitment plans approved by Parliament. It was observed that no vehicle was purchased outside the annual work plan.  The Accounting Officer acknowledged the observation and promised to uphold the good practice. **Unplanned Acquisition of Motor Vehicles**", "I commended the Accounting Officer for adhering  the prescribed procurement  practices. to"], ["**4.1.4**", "**Compliance with vehicle standardization guidelines of Government** Public Service Circular Standing Instruction No. 1 of 1999 and the Establishment Notice No. 1 of 2003 require standardization of vehicles for government officials and Projects by setting out engine capacity limits and vehicles specifications. I noted that the 01 vehicle (100%) acquired at a total cost of UGX.50,000,000 was in line with the approved engine capacity recommended. Accounting Officer acknowledged the observation and promised to uphold good practice. The", "I commended the Accounting officer for adhering to the set guidelines."]], "metadata": {"headings": [{"headings_0": {"content": "procedures undertaken, I noted the following key observations;", "page": 17, "level": 2}}], "page": 17, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["", "Key Observations", "Audit Recommendation/ Comment"], "type": "table"}}, {"content": [["**4.3.0 4.3.1**", "**MOTOR VEHICLE USAGE** **Existence of a fleet management policy and guidelines**  I noted that the District did not have a policy on Motor vehicle management to guide the usage and eliminate theft, losses, wastage and misuse of motor vehicles. This affects the entity\u2019s ability to address its unique motor vehicle challenges which may not be envisaged in the standing Orders and Treasury Accounting Instructions. Accounting Officer acknowledged the anomaly and pledged to implement the audit recommendation. The", "I advised the Accounting Officer to put in place a vehicle management policy streamlining usage of vehicles so as to eliminate  wastage and  of vehicles. misuse"], ["**4.3.2**", "**Vehicle allocation**  A review of motor vehicles allocation revealed that there were no officers allocated vehicles.  Failure to allocate vehicles to officers may lead to irrational use of resources affecting service delivery. The Accounting Officer explained that the District has few motor vehicles which are shared among departments during implementation of programmes; which allocates vehicles to officers at UISE a challenge. Some vehicles sent to the District were attached to projects, and these projects are managed by designated officers who are not necessarily Heads of Departments. **Motor**", "I advised the Accounting Officer to engage Ministry of Public Service on the revision  the standing order in that regard. of"], ["**4.3.3**", "**Support to Entity Service Delivery**  A review of the vehicle allocation to key service centers in the District revealed that some departments or units were not adequately allocated vehicles as indicated in the table below;", "I advised the Accounting Officer to always rationalize the allocation of vehicles in  various departments/units of the District to ensure the"]], "metadata": {"headings": [{"headings_0": {"content": "procedures undertaken, I noted the following key observations;", "page": 17, "level": 2}}], "page": 18, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["4.2.0 4.2.1", "Improper maintenance of Motor Vehicle Records  Section 34 (2) of the Public Finance Management Act, 2015 requires an Accounting Officer to keep a register of assets and inventory in the format prescribed by the Accountant General. Furthermore, Paragraph 16.6.1(e) & (f) of the TIs, 2017 requires recording of the acquisition cost and estimated useful life of the asset, which should assist in determining the time of replacement and depreciation cost of an asset. MOTOR VEHICLE RECORDING Furthermore, Paragraph 10.13.4 of the Tis, 2017 requires all fixed assets acquisitions to be captured in the fixed assets module of the Government Computerised Financial Management Information System (GFMIS). I noted that out of 36 vehicles physically inspected, 35 vehicles (99.4%) were duly recorded in the assets register while one (1) vehicle (0.6%) acquired at a cost of UGX.50,000,000 was not recorded in the assets register. A total of 35 vehicles (99.4%) out of the 36 inspected were recorded in the format prescribed by the Accountant General which required capturing; date of purchase, type of vehicle, registration number, acquisition cost, estimated useful life, physical location, and condition. One (1) vehicle (0.4%) acquired at a total cost of UGX.50,000,000 was not recorded in the required format. the sampled 36 vehicles were traced to the staff or locations as recorded in the assets register which allowed traceability of vehicles. The Accounting Officer attributed the good performance to enforcement of the requirements in the Public Finance Management Act, and the Treasury Instructions. All", "I commended the Accounting Officer for the good controls in place."], "type": "table"}}, {"content": [["", "**SN**", "**Unit/Depa rtment requiring vehicles**", "**No. of vehicl es allocat ed** **Type** of vehicles allocated**", "**Are allocated vehicles adequate and appropria te (yes/no)**", "**Reasons** **allocation** **for** **inadequate**", "effective and efficient service delivery in the departments."], [null, "**1**", "Trade", "0  0", "No", "When the greater Gulu was divided and Amuru plus Omoro Districts created, the vehicles\u2019 had to be divided hence creating the current gaps.  Revenue too  creation of those districts. dwindled with", null], [null, "**2**", "Engineering", "D/CABIN 3  PICK-UP", "No", "All are in dangerous mechanical conditions. Only 1 running", null], [null, "**3**", "Administrati on", "D/CABIN PICK-UP 1", "No", "When the greater Gulu was divided and Amuru plus Omoro Districts created, the vehicles\u2019 had to be divided hence creating the current gaps  Revenue too  creation of those districts. dwindled with", null], [null, "Inadequate allocation of vehicles to the above District departments/units affected supervision and monitoring efforts of those departments/units which negatively affecting the level of service delivery in regard to enforcement of education standards. The Accounting Officer pledged that he would ensure the available though inadequate vehicles will be shared amongst the departments to achieve planned activities.", null, null, null, null, null], ["**VEHICLE MAINTENANCE** **Adequacy of Vehicle Maintenance Funding** **4.4.0** noted that the District spent a total of UGX. 566,964,207 against the vehicle maintenance budget of UGX. 653,602,358 reflecting a funding shortfall to the tune of UGX.86,638,157 which is 13.3% of the budgeted vehicle maintenance funds as indicated in the table below; **FY** Vehicle Maintenance Budget (A)** **Amount spent (C)** **Variance (A-C)** **Average spending per vehicle (C/B)** **No. of operatio nal entity motor Vehicles (B)** **2017/1**  135  **8**  **2018/1**  **9**  **2019/2** 0** 140,654,070 118,820,513 880,152 21,833,557 266,115,597 137 241,916,982 1,765,817 24,198,615 246,832,691 138 206,226,712 1,494,396 40,605,979 **Total 653,602,358 566,964,207 86,638,151** The district\u2019s annual average vehicle maintenance cost increased by 41% from UGX.880,152 in the FY 2017/18 to UGX.1,494,396. This increment may partly be caused by the aging number of the fleet as illustrated by the fewer number of vehicle replacements. Accounting Officer explained that the District has few vehicles. However, efforts were being made to provide for additional vehicles through local revenue budgets as the Ministry had banned purchase of new vehicles under the different funding. I **4.4.1** The", null, null, null, null, null, "advised  the Accounting Officer to devise strategies that would bring vehicle maintenance costs to manageable levels. I"]], "metadata": {"headings": [{"headings_0": {"content": "procedures undertaken, I noted the following key observations;", "page": 17, "level": 2}}], "page": 19, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_2", "column_4", "column_6", "column_8", "column_11"], "type": "table"}}, {"content": "6.0 Status of Basic Medical Equipment in HCIV \nMedical Equipment represents a substantial asset in the health care delivery system; \nincluding maternal care and it needs to be managed efficiently. Moreover, the way in \nwhich it is purchased, managed and used can influence the quality of health care \ndelivered to patients. Medical equipment can also pose a risk to patients and staff, particularly if used improperly. In addition, routine/periodic and corrective \nmaintenance of medical equipment is key in achieving safe and cost-effective management of medical equipment. \nIt is against this background that the status of basic medical equipment for maternal \nhealth was selected as an area of focus in the audit of financial year ending 30th June 2020. \nBased on my audit I made the following observations; \n7.0 Inadequate medical equipment at Awach Health Centre IV \nSection 7.26 to 7.28 of Health Sector Service standards & Service delivery standards, \n2016 defines the appropriate functional equipment and tools required for handling normal delivery, resuscitation of new born, and emergency care and resuscitation of mothers. \nHowever, audit observed that the health facility had inadequate two medical \nequipment fetoscopes and Blood Pressure machines while the rest are in excess.", "metadata": {"headings": [{"headings_0": {"content": "6.0 Status of Basic Medical Equipment in HCIV", "page": 20, "level": 3}}, [{"headings_0": {"content": "6.0 Status of Basic Medical Equipment in HCIV", "page": 20, "level": 3}}], [{"headings_0": {"content": "including maternal care and it needs to be managed efficiently. Moreover, the way in", "page": 20, "level": 2}}], [{"headings_0": {"content": "including maternal care and it needs to be managed efficiently. Moreover, the way in", "page": 20, "level": 2}}], [{"headings_0": {"content": "delivered to patients. Medical equipment can also pose a risk to patients and staff, particularly if used improperly. In addition, routine/periodic and corrective", "page": 20, "level": 4}}], [{"headings_0": {"content": "delivered to patients. Medical equipment can also pose a risk to patients and staff, particularly if used improperly. In addition, routine/periodic and corrective", "page": 20, "level": 4}}], [{"headings_0": {"content": "It is against this background that the status of basic medical equipment for maternal", "page": 20, "level": 2}}], [{"headings_0": {"content": "It is against this background that the status of basic medical equipment for maternal", "page": 20, "level": 2}}], [{"headings_0": {"content": "Based on my audit I made the following observations;", "page": 20, "level": 2}}], [{"headings_0": {"content": "7.0 Inadequate medical equipment at Awach Health Centre IV", "page": 20, "level": 3}}], [{"headings_0": {"content": "Section 7.26 to 7.28 of Health Sector Service standards & Service delivery standards,", "page": 20, "level": 2}}], [{"headings_0": {"content": "Section 7.26 to 7.28 of Health Sector Service standards & Service delivery standards,", "page": 20, "level": 2}}], [{"headings_0": {"content": "However, audit observed that the health facility had inadequate two medical", "page": 20, "level": 2}}], [{"headings_0": {"content": "However, audit observed that the health facility had inadequate two medical", "page": 20, "level": 2}}]], "page": 20, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": [["1", "Fetoscopes", "10", "9"], ["2", "Episiotomy set", "2", "4"], ["3", "Penguin sucker", "5", "10"], ["4", "Ambubag\u2013Adult", "2", "3"], ["5", "Blood pressure machines (bp)", "5", "4"]], "metadata": {"headings": [{"headings_0": {"content": "However, audit observed that the health facility had inadequate two medical", "page": 20, "level": 2}}], "page": 20, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["S/n", "Type of medical equipment", "Recommended no", "Available no"], "type": "table"}}, {"content": "Consequently, the health facility might not have been able to provide adequate screening and diagnostic services to the patients. \nThe Accounting Officer explained that the district was able to procure more equipment for the health facility. However, the reasons for excess procurement of some equipment and leave out inadequate equipment was not explained.", "metadata": {"headings": [{"headings_0": {"content": "However, audit observed that the health facility had inadequate two medical", "page": 20, "level": 2}}, [{"headings_0": {"content": "However, audit observed that the health facility had inadequate two medical", "page": 20, "level": 2}}]], "page": 20, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": "- Normal deliveries represented 89%\n- Delivery by Caesarean represented 2.2%", "metadata": {"headings": [{"headings_0": {"content": "However, audit observed that the health facility had inadequate two medical", "page": 20, "level": 2}}], "page": 20, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "list"}}, {"content": [["**Planning**", null, null, null, null, "**Release of funds and implementation**", null, null, null, null, null, null, null, null, null, null, "**Monitori ng and Evaluatio n**", null, "**Reporting**"], ["**Progra mme/ Project**", "", "**Output/ Activitie s**", "**Are the resou rces alloc ated/ estim ates base d on realis tic assu mpti ons (Yes/** **No)** If no give reaso ns**", "**Planned Target** **for** the Financial year**", "**Budge ted amoun t UGX (\u2018000\u2019)**", "**Amount Revised**", "**Amount released**", "**Amount spent**", "**by** **Achieved Target Financial year-end @ annual performance report**", "", "", "**Causes** for** **the variances**", null, "**for variances**", "**Audit conclusion Fully, partially, or Not implemented**", null, "**the in the** **no**", "**Is** the performance** **of** the activity accurately reported in the annual performance reports-** **(Yes/No)**  **no** reasons** **If give**"], [null, "**UGX (\u2018000\u2019)**", null, null, null, null, "**UGX (\u2018000\u2019)**", "**UGX (\u2018000\u2019)**", "**annual performance report**", null, "", null, null, null, null, null, null, null, null], ["**Administration**", null, null, null, null, "", "", "", "", "", "", null, null, null, null, null, null, null, null], ["**1381 District and Urban Admini stratio n**", "of Renovati on District store", null, "**YES**", "District  store renovated", "7,590", "7,590", "7,590", "7,590", "District renovated store", "0", null, "NA", null, "**Fully implemented**", null, "**No M&E report**", null, "**Quarter report availed.** **4 not**"], ["**Education Department**", null, null, null, null, "**0**", "0", "0", "0", "", null, null, null, null, null, null, null, null, null], ["**0781 Pre- Primary and**", null, "**(0781 80 Classr oom**", "**Yes**", "Construction  of 1 block of 2 classrooms at", "106,38 2", "106,382", "106,382", "75,000", "Construction  of 1 block of 2 classrooms at", null, "0", null, "**Fully implemented;**", null, "**No M&E report**", null, "**Quarter 4 report not availed.**", null]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Evaluation of the achievement of planned outputs", "page": 25, "level": 3}}], "page": 25, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10", "column_11", "column_12", "column_13", "column_14", "column_15", "column_16", "column_17", "column_18"], "type": "table"}}, {"content": "Variance Was \nactivity reported \non \nperiodic monitori \nng \nreports- (Yes/No) \nIf give \nreasons \n22", "metadata": {"headings": [{"headings_0": {"content": "Variance Was", "page": 25, "level": 5}}, [{"headings_0": {"content": "Variance Was", "page": 25, "level": 5}}], [{"headings_0": {"content": "on", "page": 25, "level": 5}}], [{"headings_0": {"content": "on", "page": 25, "level": 5}}], [{"headings_0": {"content": "ng", "page": 25, "level": 5}}], [{"headings_0": {"content": "ng", "page": 25, "level": 5}}], [{"headings_0": {"content": "If give", "page": 25, "level": 5}}], [{"headings_0": {"content": "If give", "page": 25, "level": 5}}], [{"headings_0": {"content": "If give", "page": 25, "level": 5}}]], "page": 25, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": [["**Primary Educatio n**", "**constr uction and rehabil itation )**", "", "Panykworo", "", "", "", "", "Panykworo", "", "", "", "", ""], [null, null, "Construction  of 1 block of 4 units  teachers\\` house", "102,92 3", "102,923", "102,923", "94,616", "Construction  of 1 block of 4 units  teachers\\` house", "0", "**Fully implemented;**", null, "**No M&E report**", "**Quarter 4 report not availed.**", null], [null, null, "Partial construction of of 1 block of 2 classrooms at Kitenywalo PS", "33,141", "33,141", "33,141", "31,484", "Partial construction of of 1 block of 2 classrooms at Kitenywalo PS", "0", "**Fully implemented;**", null, "**No M&E report**", "**Quarter 4 report not availed.**", null], ["**0782 Seconda ry Educatio n**", "**07828 0- Secon dary School Constr uction and Rehabi litation )**", "**YES**", "of seed -Completion Palaro  secondary school", "1,455,6 90", "1,455,690", "1,455,690", "481,690", "-Palaro School constructed 0 Seed", "NA", "**Partially implemented;**", null, "**No M&E report**", "**Quarter 4 report not availed.**"], [null, null, null, "and of Monitoring, Supervision Appraisal capital works Quarterly", null, null, null, null, "", "and of works Quarterly Monitoring, Supervision Appraisal capital reports", "NA", "**Fully implemented;**", null, "**Quarter 4 report not availed.**"], ["**Health Department**", null, null, null, "**0**", "0", "0", "0", "", null, null, null, null, null], ["**0881 Primary Healthca re**", "(08815 5 Standar d Latrine Constru ction Pit", "**YES**", "Construction  of 1 block of 4 stances drainable latrine  Patiko HC III at", "21,621", "21,621", "21,621", "18,419", "of Constructed 1 block  4 stances drainable latrine  Patiko HC III at", "0", "**Fully implemented;**", "**No M&E report**", null, "**Quarter 4 report not availed.**"]], "metadata": {"headings": [{"headings_0": {"content": "If give", "page": 25, "level": 5}}], "page": 26, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10", "column_11", "column_12", "column_13"], "type": "table"}}, {"content": "No M&E \nreport \n23", "metadata": {"headings": [{"headings_0": {"content": "No M&E", "page": 26, "level": 5}}, [{"headings_0": {"content": "No M&E", "page": 26, "level": 5}}], [{"headings_0": {"content": "No M&E", "page": 26, "level": 5}}]], "page": 26, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": [["", "", "", "", "", "", "", "", "", "", "", "", ""], ["", "088180 Health Centre Constru ction and Rehabili tation", "**YES**", "Partial construction of standard OPD at Lapeta HC II phase 1", "65,000", "65,000", "65,000", "64,421", "Partial construction of standard OPD at Lapeta HC II phase 1 done", "0", "**Fully implemented;**", "**No M&E report**", "**Quarter 4 report not availed.**"], ["**Roads and Engineering**", null, null, null, "**0**", "0", "0", "0", "", null, null, null, null], ["**0481 District, Urban and Commun ity Access Roads**", "**Mainte nance of Distric t roads**", "**YES**", "Routine mechanised maintainance- 42.5km", "774,25 4", "774,254", "455,605", "318,649", "-33.4 km of district roads Routinely Mechanised", "9.1", "**Partially implemented;**", "**No M&E report**", "**Quarter 4 report not availed.**"], [null, null, null, "-Manual Maintenance 378.3km District roads of of", null, null, null, null, "-378.3km  of District  roads manual maintened for 2 months", "0", "**Partially implemented;**", "**No M&E report**", "**Quarter 4 report not availed.**"], [null, null, null, "equipment maintained and servced Roads", null, null, null, null, "Roads equipment maintained and servced", "N/A", "**Partially implemented;**", "**No M&E report**", "**Quarter 4 report not availed.**"], ["", "**Road constr uction and rehabil**", "**YES**", "Rehabilitation of 3.3 km Gulu PTC- Kidere road", "126,94 0", "126,940", "121,788", "5,152", "3.3 km Gulu PTC- Kidere road rehabilitated", "0", "**Fully implemented;**", "**No M&E report**", "**Quarter 4 report not availed.**"]], "metadata": {"headings": [{"headings_0": {"content": "No M&E", "page": 26, "level": 5}}], "page": 27, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10", "column_11", "column_12"], "type": "table"}}, {"content": "24", "metadata": {"headings": [{"headings_0": {"content": "No M&E", "page": 26, "level": 5}}], "page": 27, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["", "**itation**", "", "", "", "", "", "", "", "", "", "", ""], ["", "", "**YES**", "\\- Emergency works on Wii- Apaya stream", "54,239", "54,239", "54,239", "0", "-Armco culverts installed", "1", "**Not implemented;**", "**No M&E report**", "**Quarter 4 report not availed.**"], ["**WATER**", null, null, null, "0", "0", "0", "0", "", null, null, null, null], ["**0981 Rural Water Supply and Sanitatio n**", "Design of Rural Growth centre water scheme", "**YES**", "Design of pipe water system and sanitation facilities  at Cwero Growth Centre", "50,950", "50,950", "50,950", "0", "water and Pipe  system sanitation facilities  at Cwero Growth Centre Designed", "NA", "**Fully implemented;**", "**No M&E report**", "**Quarter 4 report not availed.**"], ["", "098183 Borehol e  drilling and rehabilit ation", "**YES**", "-Drilling, casting and  installation of 15 New bore  holes the  district", "290,67 1", "290,671", "290,671", "0", "-15 New bore holes were Drilled, casted and Installed", "0", "**Fully implemented;**", "**No M&E report**", "**Quarter 4 report not availed.**"], [null, null, null, "\\- Assessment and rehabilitation of 25 Bore holes", "160,73 0", "160,730", "160,730", "0", "assessed rehabilitated boreholes and -25", "0", "**Fully implemented;**", "**No M&E report**", "**Quarter 4 report not availed.**"]], "metadata": {"headings": [{"headings_0": {"content": "No M&E", "page": 26, "level": 5}}], "page": 28, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["", "", "", "", "", "", "", "", "", "", "", "", ""], "type": "table"}}, {"content": "25 \nAppendix II(a): Fleet Management", "metadata": {"headings": [{"headings_0": {"content": "No M&E", "page": 26, "level": 5}}, [{"headings_0": {"content": "Appendix II(a): Fleet Management", "page": 29, "level": 3}}]], "page": 28, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "paragraph"}}, {"content": [["**WORKS**", null, null, null, null, null, null, null, null], ["S/n", "**Reg. 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NO.", "MAKE", "MODEL/YE AR", "Type", "EGINE MODEL", "ENGINE NO.", "CHASS NO.", "Remarks"], ["1", "UG 2482A", "YAMAHA", "2017", "Sport", "XTZ-125", "E3N2E-056238", "LBPKE- 17900002105 9", "Running"], ["2", "UG3279 R", "YAMAHA", "2018", "Sport", "XTZ-125", "E3N2E-067522", "LBPKE- 17900002362 1", "New"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II(a): Fleet Management", "page": 29, "level": 3}}], "page": 33, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["WORKS", "None", "None", "None", "None", "None", "None", "None", "None"], "type": "table"}}, {"content": [["3", "UG3277 R", "YAMAHA", "2018", "Sport", "XTZ-125", "E3N2E-067393", "LBPKE- 17900002360 3", "New"], ["4", "UG3276 R", "YAMAHA", "2018", "Sport", "XTZ-125", "E3N2E-067499", "LBPKE- 17900002361 3", "New"], ["5", "UG2485 A", "YAMAHA", "2017", "Sport", "XTZ-125", "E3N2E-056252", "LBPKE- 17900002106 8", "Running"], ["6", "UG2484 A", "YAMAHA", "2017", "Sport", "XTZ-125", "E3N2E-056271", "LBPKE- 17900002106 2", "Running"], ["7", "UG2381 A", "YAMAHA", "2015", "Field M/C", "AG-100", "3HA-208739", "JYA3HA00002 09069", "Running"], ["8", "UG0515 Z", "HONDA XR", "2011", "Sport", "XR-125", "", "", "Gronded"], ["9", "UDX111", "YAMAHA", "2012", "Sport", "DT-125", "3TT-0201743", "DE02X- 0078994", "Running"], ["10", "UDX169", "YAMAHA", "2012", "Sport", "DT-125", "3TT-0200873", "DE02X- 0078124", "Grounded"], [null, null, null, null, null, null, null, null, "To Be Boarded Off"], ["11", "UDX135 Y", "YAMAHA", "2012", "Sport", "DT-125", "3TT-0199570", "DE02X- 0076821", "Grounded"], [null, null, null, null, null, null, null, null, "To Be Boarded Off"], ["12", "UG0521 Z", "HONDA", "2011", "Sport", "XR-125", "6616801", "LTMJD19A5B5 2299562", "Grounded"], [null, null, null, null, null, null, null, null, "To Be Boarded Off"], ["13", "UDX782 Z", "YAHAMA", "2012", "Sport", "DT-125", "3TT-216689", "DE02X- 093990", "Running"], ["14", "UG3093 R", "MITSUBI SHI L200", "2014", "D/Cabin", "L 200", "", "", "Running"], ["15", "UG0513 Z", "HONDA", "XR-125 (2012)", "Sport", "JC30E", "6616785", "LTMJDA19A8B 5229966", "Running"], ["16", "UG0516 Z", "HONDA", "XR-125 (2012)", "Sport", "JC30E", "6616745", "LTMJD19AXB5 229984", "Running"], ["17", "UG 0017Z", "LAND ROVER", "2000", "Bonet Truck", "", "", "", "Grounded"], [null, null, null, null, null, null, null, null, "To Be Boarded Off"], ["", "LG3253 -030", "ISUZU", "2016", "D/Cabin", "", "", "", ""], ["21", "UG2785", "TOYOTA", "D/CABIN", "D/Cabin", "GUN125R", "2GD0443797", "AHTFB8CD60", "Brand New"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II(a): Fleet Management", "page": 29, "level": 3}}], "page": 34, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["WORKS", "None", "None", "None", "None", "None", "None", "None", "None"], "type": "table"}}, {"content": [["", "A", "HILUX", "", "", "", "", "3871536", ""], ["", "UEV498 K", "YAMAHA", "", "Sport", "", "E3N2E-081584", "28604 LBKEI790000", "Brand New (Omara Ep.)"], ["20", null, null, null, null, null, null, null, null], ["", "UEV284 K", "YAMAHA", "2017", "Sport", "", "E3N2E-080207", "28098 LBKEI790000", "Brand New (Anywar G.)"], ["21", null, null, null, null, null, null, null, null], ["", "UEV510 K", "YAMAHA", "2017", "Sport", "", "E3N2E-081668", "28703 LBKEI790000", "Brand New (Lawach J.)"], ["22", null, null, null, null, null, null, null, null], ["23", "UEV335 K", "YAMAHA", "2017", "Sport", "", "E3N2E-079768", "27835 LBKEI790000", "Brand New (Lanek Jp.)"], ["24", "UEV367 K", "YAMAHA", "2017", "Sport", "", "E3N2E-079761", "27800 LBKEI790000", "Brand New Komakech J.)"], ["25", "UG2658 A", "YAMAHA", "2017", "Sport", "", "E3N2E-078189", "26801 LBKEI790000", "Brand New (Opiyo A.)"], ["26", "UEV89O K", "YAMAHA", "2017", "Sport", "", "E3N2E-080023", "27902 LBKEI790000", "Brand New (Acaye A.)"], ["27", "UEV892 K", "YAMAHA", "2017", "Sport", "", "E3N2E-080089", "27854 LBKEI790000", "Brand New (Otema S.)"], ["", "REG. NO.", "MAKE", "MODEL/YE AR", "Type", "EGINE MODEL", "ENGINE NO.", "CHASS NO.", "Remarks"], ["S/N", null, null, null, null, null, null, null, null], ["1", "LG0138 -09", "TOYOTA", "2008", "D/Cabin", "2KD-", "2KD7491321", "AHTFR22G40 60", "Running"], ["2", "UG0393 E", "IZUSU TFS", "2003", "D/Cabin", "4AJ", "654122", "JAATFS544H W-7102203", "To Be Boarded Off"], ["3", "UG1062 E", "MISUBIS HI", "1994", "D/Cabin", "", "4056-HN7447", "VSM21-4625", "To Be Boarded Off"], ["6", "UG1995 E", "HONDA", "2009", "Sport", "XL-125", "L125E- 5603194", "L125S- 5749040", "To Be Boarded Off"], ["7", "UG3839 R", "JAILING", "2009", "Sport", "JL156FML", "-09A345501", "LAAAJKJG- 190001934", "To Be Boarded Off"], ["8", "UG2840 R", "JAILING", "2009", "Sport", "JL156FML", "-09A345501", "LAAAJKJG- 190001935", "To Be Boarded Off"], ["9", "LG0043 -030", "ISUZU DEMAX", "2016", "D/Cabin", "JR5G", "4597423", "RH4CDMM374 9-12A17", "Running"], ["10", "", "", "", "", "", "", "", ""], ["", "REG. NO.", "MAKE", "MODEL/YE AR", "Type", "EGINE MODEL", "ENGINE NO.", "CHASS NO.", "Remarks"], ["S/N", "", "", "", "", "", "", "", ""], ["1", "LG0020 -030", "TOYOTA", "2015", "D/Cabin", "3L", "C-21BA59", "AHTFR22E706 100974", "Running"], ["2", "LG0008 -030", "FORD RANGER", "2014", "D/Cabin", "", "", "", "Under Repair"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II(a): Fleet Management", "page": 29, "level": 3}}], "page": 35, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["WORKS", "None", "None", "None", "None", "None", "None", "None", "None"], "type": "table"}}, {"content": [["3", "LG0006 -030", "YAMAHA", "2014", "Sport", "DT-125", "3TT-", "", "Running"], ["4", "UG3159 R", "MITSUBI SHI", "2015", "D/Cabin", "", "", "", "Running"], ["5", "LG0017 -030", "YAMAHA", "2014", "Sport", "DT-125", "3TT-208280", "", "Running"], ["6", "UDX082 Y", "YAMAHA", "2012", "Sport", "DT-125", "", "", "Running"], ["7", "LG0007 -030", "YAMAHA", "2014", "Sport", "DT-125", "", "", "Omoro District"], ["8", "LG0009 -030", "YAMAHA", "2014", "Sport", "DT-125", "", "", "Running"], ["9", "LG0018 -030", "YAMAHA", "2014", "Sport", "DT-125", "", "", "Stolen"], ["10", "LGOO1 9-030", "YAMAHA", "2014", "Sport", "DT-125", "", "", "Court Bailiff"], ["11", "UG1239 R", "FORD RANGER", "2009", "D/Cabin", "2KD", "-7495631", "AHTFR22G80 60", "Poorly Running"], ["12", "LG0039 -030", "YAMAHA", "2016", "Sport", "YBR-125", "", "", "Running"], ["13", "LG0038 -030", "YAMAHA", "2016", "Sport", "YBR-125", "", "", "Running"], ["14", "LG0037 -030", "YAMAHA", "2016", "Sport", "YBR-125", "", "", "Running"], ["15", "LG0036 -030", "YAMAHA", "2016", "Sport", "YBR-125", "", "", "Running"], ["16", "LG151- 09", "YAMAHA YBR", "2009", "Ybr-125", "YBR-125", "E3D7E-017675", "LBPKE- 390027769", "To Be Boarded Off"], ["17", "UDF 754A", "HONDA XL-125", "2008", "Sport", "XL125", "5591853", "5737722", "Running"], ["18", "LG0049 -030", "SIMBER - 156", "2019", "Sport", "156 FMI", "2K090848", "LB412Y53K00 90848", "New ( Paicho Sub. Cty)"], ["19", "LG0136 -09", "TOYOTA", "2008", "D/Cabin", "2KD-", "", "", "Planning Unit"], ["", "", "", "", "", "", "", "", ""], ["", "REG. NO.", "MAKE", "MODEL/YE AR", "Type", "EGINE MODEL", "ENGINE NO.", "CHASS NO.", "Remarks"], ["S/N", "", "", "", "", "", "", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II(a): Fleet Management", "page": 29, "level": 3}}], "page": 36, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["WORKS", "None", "None", "None", "None", "None", "None", "None", "None"], "type": "table"}}, {"content": [["1", "UG 1830W", "KOMAT\u2019S U", "GD6125(20 17)", "Motor Grader", "6D125", "6D125-117292", "KMTGDO28AH A001763", "Running"], ["2", "UG 1929W", "KOMAT\u2019S U", "WA250 (2017)", "Wheel Loader", "SAA6D102 FF-2", "6D102- 26497752", "KMTWA0207H A72905", "Running"], ["", "", "", "", "", "", "", "", ""], ["3", "UG 2425W", "SAKAI", "SV520D(20 17)", "Vibrator Roller", "", "", "", "Running"], ["4", "UG 2291W", "FUSO", "6D16 (2017)", "Water Bowser", "6D16-", "A71562", "FM657F- A45427", "Running"], ["5", "UG 2558 W", "FUSO", "6D16(2017)", "Truck Dumper", "6D16-", "A71562", "FM657F- A45427", "Running"], ["6", "UG 2307W", "FUSO", "6D16 (2017)", "Dumper Truck", "6D16-", "A70605", "FM657F- A45226", "Running"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II(a): Fleet Management", "page": 29, "level": 3}}], "page": 37, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["WORKS", "None", "None", "None", "None", "None", "None", "None", "None"], "type": "table"}}, {"content": "Appendix II(b): Summary of Sale: Motorcycles", "metadata": {"headings": [{"headings_0": {"content": "Appendix II(b): Summary of Sale: Motorcycles", "page": 37, "level": 3}}], "page": 37, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": [["S/N", "Asset", "No Of Assets", "Costs"], ["1", "Motorcycles", "04", "400.000"], ["2", "Motor vehicles", "16", "84,027.340"], ["3", "Assorted scraps", "-", "1,500,000"], ["", "Grand total", "", "85,927,340"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II(b): Summary of Sale: Motorcycles", "page": 37, "level": 3}}], "page": 37, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": [["Lot No", "Asset", "No Of Assets", "Costs"], ["1", "BMK motorcycle", "UG 2868 M", "100,000"], ["2", "JIALING Motorcycle", "UG 3300 M", "50,000"], ["3", "BMK-L80 Motorcycle", "UG 2869 M", "100,000"], ["4", "YAMAHA Motorcycle", "UG 3617 M", "150,000"], ["", "**TOTAL**", "", "**400,000**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II(b): Summary of Sale: Motorcycles", "page": 37, "level": 3}}], "page": 37, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": [["Lot No", "Asset", "No Of Assets", "Costs"], ["6", "Toyota Land Cruiser", "LG 1492 M", "7,100,000"], ["7", "Toyota Land Cruiser", "LG 1064-09", "8,000,000"], ["8", "Pick \u2013up Nissan Hard Body Double Cabin", "LG 0129-09", "7,175,600"], ["9", "Isuzu Tipper Truck", "UR O531", "26,000,000"], ["10", "Suzuki Samurai", "398 UZU", "2,000,000"], ["11", "Pick \u2013up Nissan Hard Body Double Cabin", "UAJ 083 Z", "2,000,000"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II(b): Summary of Sale: Motorcycles", "page": 37, "level": 3}}], "page": 37, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": [["12", "Suzuki KB Double Cabin Pick-up", "", "700,000"], ["13", "Toyota Hilux", "LG 0069-09", "860,000"], ["14", "Toyota Hilux", "", "1,000,000"], ["15", "Suzuki Station Wagon", "LG 0017-09", "1,050,000"], ["16", "Toyota Hilux Double Cabin Pick- up", "LG 0068-09", "3,110,000"], ["17", "Toyota Hilux Double Cabin Pick up", "LG 065-09", "9,950,000"], ["18", "Tipper Truck Zeifang", "LG 0063-09", "5,627,740"], ["19", "Tipper Truck Zeifang", "LG 0064-09", "5,234,000"], ["20", "Bedford Truck", "", "3,000,000"], ["21", "Bedford flat bed", "UA 0180", "1,220,000"], ["22", "Assorted scraps", "", "1,500,000"], ["", "**Sub-Total**", "", "**85,527,340**"], ["", "", "", "**400,000**"], ["", "**Grand Total**", "", "**85,927,340**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix II(b): Summary of Sale: Motorcycles", "page": 37, "level": 3}}], "page": 38, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["Lot No", "Asset", "No Of Assets", "Costs"], "type": "table"}}, {"content": "Appendix III: Procurements- COVID-19", "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Procurements- COVID-19", "page": 38, "level": 3}}], "page": 38, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": [["HEL/57/06 /20", "18/06/20 20", "Elvis Okello Roman son", "Payment to facilitate e- meetings for COVID-19.", "30057044", "2,500,00 0", "2,500,000", "Procurement approved by contracts committee, Stores records posted."], ["HEL/85/06 /20", "25/06/20 20", "Onyayi Willia m Who", "Payment for purchase of required items for institutional quarantine centre for COVID-19 under COVID-19 funding.", "30515430", "4,000,00 0", "4,000,000", "Procurement approved by contracts committee, Stores records posted."], ["HEL/86/06 /20", "25/06/20 20", "Aber J enifer", "Payment for logistics for COVID-19 activities under COVID-19 funding", "30515432", "4,000,00 0", "4,000,000", "Procurement approved by contracts committee, Stores records posted."]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Procurements- COVID-19", "page": 38, "level": 3}}], "page": 38, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["Invoice Number", "Paymen t Date", "Suppli er", "Description /Purpose", "EFT / Check Number", "Invoice Amount", "Distribution Amount", "Remarks"], "type": "table"}}, {"content": [["HEL/85/06 /20", "25/06/20 20", "Elvis Okello Roman son", "Payment for purchase of required items for institutional quarantine centre for COVID-19 under COVID-19 funding.", "30515452", "1,000,00 0", "1,000,000", "Procurement approved by contracts committee, Stores records posted."], ["HEL/86/06 /20", "25/06/20 20", "Muloya Felix", "Payment for logistics for COVID-19 activities under COVID-19 funding", "30515403", "4,215,00 0", "4,215,000", "Procurement approved by contracts committee, Stores records posted."], ["HEL/86/06 /20", "25/06/20 20", "Anena Grace", "Payment for logistics for COVID-19 activities under COVID-19 funding", "30515442", "4,000,00 0", "4,000,000", "Procurement approved by contracts committee, Stores records posted."], ["HEL/85/06 /20", "25/06/20 20", "Tabu Cosma s", "Payment for purchase of required items for institutional quarantine centre for COVID-19 under COVID-19 funding.", "30515443", "4,000,00 0", "4,000,000", "Procurement approved by contracts committee, Stores records posted.."], ["**Total**", "", "", "", "", "", "**23,715,000**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Procurements- COVID-19", "page": 38, "level": 3}}], "page": 39, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["Invoice Number", "Paymen t Date", "Suppli er", "Description /Purpose", "EFT / Check Number", "Invoice Amount", "Distribution Amount", "Remarks"], "type": "table"}}, {"content": [[null, null, "Measure", "Received", "Issued", null, null], ["A", "FOOD ITEMS", "", "", "", "", ""], ["1", "Posho-Maize Flour", "Kgs", "117,905", "117,905", "2,200", "259,391,000"], ["2", "Beans-kg", "Kgs", "54,000", "54,000", "3,500", "189,000,000"], ["3", "spiced carton rice 36pkt per", "Boxes", "75", "75", "3,200", "240,000"], ["4", "Rice-kg", "Kgs", "3,637", "3,637", "3,000", "10,911,000"], ["5", "Corn Soya Blend-kgs", "Kgs", "1,782", "1,782", "3,200", "5,702,400"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Procurements- COVID-19", "page": 38, "level": 3}}], "page": 39, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["S/N", "Item Descriptions", "Unit of", "Quantity", "Quantity", "Unit Price", "Value (UGX)"], "type": "table"}}, {"content": [["6", "Cooking Oil-Litre", "Liters", "1,834", "874", "7,000", "12,838,000"], ["7", "Table salt -500g", "Kgs", "2,109", "2,109", "600", "1,265,400"], ["8", "Baking Flour-Kg", "Kgs", "228", "228", "5,000", "1,140,000"], ["9", "Baking Powder-carton", "Ctns", "4", "4", "500", "2,000"], ["10", "Eggs-1 piece", "Pcs", "192", "192", "9,000", "1,728,000"], ["11", "Silver Fish-Lacede-small fish-kg", "Pcs", "115", "115", "3,000", "345,000"], ["12", "Sugar", "Kgs", "3,182", "3,182", "4,000", "12,728,000"], ["B", "DISINFECTANTS", "", "", "", "", "0"], ["1", "Laundry Bar Soaps-Blue (600-800g)", "1", "10,315", "9,115", "2,000", "20,630,000"], ["2", "liquid soap in liters", "Jerrycans", "416", "354", "14,219", "5,915,200"], ["3", "Alcohol-based  Hand Sanitizer-20litres", "Ltrs", "14", "10", "122,000", "1,708,000"], ["4", "Alcohol-based  Hand Sanitizer- bottles", "Bottles", "641", "613", "14,000", "8,974,000"], ["5", "Bathing Soap-Skin Guard- 55g", "Cartons", "2", "2", "2,000", "4,000"], ["6", "Alcohol  Swaps/Pads- 100piece", "Piece", "40", "40", "3,500", "140,000"], ["7", "Dettol Liquid Soap-250 ml", "250ml", "4", "4", "2,000", "8,000"], ["8", "Hand Wash-moisturizer with Dispenser", "500 ml", "50", "6", "2,000", "100,000"], ["9", "Disinfectant-no description -Liters", "Ltrs", "140", "125", "20,000", "2,800,000"], ["10", "Sodium  Hypochlorite 3.5% Sltion", "750 ml", "666", "666", "10,000", "6,660,000"], ["11", "Sodium 3.5% Hypochlorite", "250 ml", "108", "108", "5,500", "594,000"], ["12", "Sodium Hypochlorite 6% Solution", "5ltrs", "19", "19", "65,000", "1,235,000"], ["C", "MEDICAL EQUIPMENTS", "", "", "", "", "0"], ["1", "Infrared Digital Thermometer-", "Pcs", "52", "47", "650,000", "33,800,000"], ["2", "Hand washing With Stands And Cans Facility", "Set", "518", "417", "35,000", "18,130,000"], ["3", "SAMPLE Carriers", "Pcs", "12", "6", "55,000", "660,000"], ["4", "Bottle Sprayer-1 Liter", "Pcs", "210", "208", "6,000", "1,260,000"], ["5", "Small Radio-Leotec", "Pcs", "350", "350", "20,000", "7,000,000"], ["6", "Basin-20ltr", "Pcs", "50", "50", "5,000", "250,000"], ["7", "Jerry Can-5litres", "Pcs", "1,007", "1,007", "8,000", "8,056,000"], ["8", "Bathing Bucket Plastic-10 Liters", "Pcs", "20", "20", "5,000", "100,000"], ["9", "Sprayer-Manuel -16 Liters", "Pcs", "4", "4", "45,000", "180,000"], ["10", "Dust Bin 240'950 Ltr)", "Pcs", "10", "4", "14,000", "140,000"], ["11", "Sharp 8ts (7.24) Container-Plastic", "Pcs", "7", "-", "5,000", "35,000"], ["12", "Mega Phones", "Pcs", "44", "44", "75,000", "3,300,000"], ["D", "Personal Equipments Protective", "", "", "", "", "0"], ["1", "Inspection Piece Glove-100", "Pcs", "600", "47", "1,000", "600,000"], ["2", "Safety Goggle", "Pcs", "1,007", "769", "10,000", "10,070,000"], ["3", "Aprons Disposables", "Pcs", "827", "455", "5,000", "4,135,000"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Procurements- COVID-19", "page": 38, "level": 3}}], "page": 40, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["S/N", "Item Descriptions", "Unit of", "Quantity", "Quantity", "Unit Price", "Value (UGX)"], "type": "table"}}, {"content": [["4", "Face Shield-Disposable Protective", "Pcs", "1,048", "76", "5,000", "5,240,000"], ["5", "Surgical Glove-Latex 7 1/2 =100 Pieces", "Pcs", "25", "25", "140,000", "3,500,000"], ["6", "Examination  Gloves- Medium", "Pcs", "356", "287", "2,000", "712,000"], ["7", "Heavy Duty Gloves-1 Pair", "Pcs", "50", "15", "5,200", "260,000"], ["8", "Surgical Masks", "Pcs", "57,530", "56,500", "500", "28,765,000"], ["9", "Respirator N95", "Pcs", "570", "490", "2,200", "1,254,000"], ["10", "Face Mask Ffp 1piece", "Pcs", "200", "200", "2,200", "440,000"], ["11", "Cloth Masks-Ug", "Pcs", "259,493", "252,113", "1,000", "259,493,000"], ["12", "Theatre Gown-Disposable 1 Piece", "Pcs", "182", "167", "20,000", "3,640,000"], ["13", "Coverall-Disposable Piece 1", "Pcs", "247", "37", "20,000", "4,940,000"], ["15", "Suit Re-Usable - 1 Pices", "Pcs", "40", "40", "20,000", "800,000"], ["16", "Ebola Pvc Boots-1 Pair", "Pcs", "52", "29", "4,000", "208,000"], ["E", "Bedding Materials", "Pcs", "", "", "", "0"], ["1", "Blanket 4'x 6' 1 Piece", "Pcs", "60", "60", "", "2,100,000"], ["2", "Bed Sheet 4'x 6' 1 Piece", "Pcs", "80", "80", "20,000", "1,600,000"], ["3", "Mattress 3 and 4 Inch", "Pcs", "140", "140", "85,000", "11,900,000"], ["4", "Motorcycle -Honda Dt", "No", "2", "2", "11,000,000", "22,000,000"], ["5", "Fuel", "Ltrs", "1,437.84", "", "3,700", "5,320,000"], ["", "**TOTAL**", "", "", "", "", "**983,947,000**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Procurements- COVID-19", "page": 38, "level": 3}}], "page": 41, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["S/N", "Item Descriptions", "Unit of", "Quantity", "Quantity", "Unit Price", "Value (UGX)"], "type": "table"}}, {"content": "Appendix V: Under Staffing", "metadata": {"headings": [{"headings_0": {"content": "Appendix V: Under Staffing", "page": 41, "level": 3}}], "page": 41, "document_name": "Gulu DLG Report of Auditor General 2020", "type": "heading"}}, {"content": [["**APPROVED STAFF ESTABLISHMENT FOR GULU DISTRICT LOCAL GOVERNMENT**", null, null, null, null], ["", "**Job Title**", "**Approved**", "**Filled**", "**Vacant**"], ["", "Officer Of The Chief Administrative Officer", "3", "2", "1"], ["", "Administration Department", "29", "26", "3"], ["", "Finance Department", "14", "12", "2"], ["", "Planning Department", "4", "1", "3"], ["", "Works Department", "18", "16", "2"], ["", "Education Department", "7", "6", "1"], ["", "Community Based Services Department", "8", "7", "1"], ["", "Gulu Juvenile Centre/Remand Home", "12", "3", "9"], ["", "Natural Resources Department", "9", "7", "2"], ["", "Production Department", "16", "7", "9"], ["", "Trade, Commerce, Industry and Local Economic Development Department", "6", "2", "4"], ["", "Health Services Department", "10", "8", "2"], ["", "", "**136**", "**97**", "**39**"], ["", "**Approved Staff Establishment For Sub County Gulu District Local Government**", "", "", ""], ["", "**Job Title**", "**Approved**", "**Filled**", "**Vacant**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix V: Under Staffing", "page": 41, "level": 3}}], "page": 41, "document_name": "Gulu DLG Report of Auditor General 2020", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}], "table_of_contents": [{"content": ["Opinion - 1", "Basis for Opinion - 1", "Key Audit Matters - 1", "  1.0 Implementation of the approved budget - 1", "  2.0 Management of Covid-19 interventions - 8", "Emphasis of Matter - 11", "3.0 Effects of the creation of Gulu City on the Assets and liabilities of Gulu District Local", "Government - 11", "  4.0 Accumulated Payables - 11", "Other Information - 11", "Management\u2019s Responsibility for the Financial Statements - 12", "Auditor\u2019s Responsibility - 12", "Other Reporting Responsibilities - 13", "Report on the Audit of Compliance with Legislation - 13", "  5.0 Management of Government-Vehicles (Fleet Management) - 13", "Status of Basic Medical Equipment in HCIV 17 6.0", "Inadequate medical equipment at Awach Health Centre IV 17 7.0", "  8.0 Data on Mothers Delivery - 17", "  9.0 Follow up on UGIFT projects - 18", "  10.0 Under staffing - 20", "Appendix I: Evaluation of the achievement of planned outputs - 22", "Appendix II(a): Fleet Management - 26", "Appendix III: Procurements- COVID-19 - 35", "Appendix IV: Schedule of Items Received Under Covid 19 - 36", "Appendix V: Under Staffing - 38"], "page": 2}]}
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