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+{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 4}}], "page": 1, "document_name": "KCCA Report of Auditor General 2018", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 1, "level": 4}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 4}}], "page": 1, "document_name": "KCCA Report of Auditor General 2018", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE 2018", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 1, "level": 4}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 4}}], "page": 1, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "TABLE OF CONTENTS", "metadata": {"headings": [{"headings_0": {"content": "TABLE OF CONTENTS", "page": 2, "level": 4}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 1, "level": 4}}], "page": 2, "document_name": "KCCA Report of Auditor General 2018", "type": "heading"}}, {"content": "LIST OF ACRONYMS", "metadata": {"headings": [{"headings_0": {"content": "LIST OF ACRONYMS", "page": 3, "level": 4}}, {"headings_1": {"content": "TABLE OF CONTENTS", "page": 2, "level": 4}}], "page": 3, "document_name": "KCCA Report of Auditor General 2018", "type": "heading"}}, {"content": [["**COC**", "Certificate of Compliance"], ["**ISSAIs**  International Standards of Supreme Audit Institutions", null], ["**INTOSAI**", "International Organization of Supreme Audit Institutions"], ["**KCCA**  Kampala Capital City Authority", null], ["**KIIDP**", "Kampala Institutional And Infrastructure Development Project"], ["**MDA**  Ministries, Departments and Agencies", null], ["**NSSF**", "National Social Security Fund"], ["**NDP**  National Development Plan", null], ["**NTR**", "Non-Tax Revenue"], ["**PPDA**  Public Procurement and Disposal of Assets Authority", null], ["**PFMA**", "Public Finance Management Act, 2015"], ["**TAIs**  Treasury Accounting Instructions", null]], "metadata": {"headings": [{"headings_0": {"content": "LIST OF ACRONYMS", "page": 3, "level": 4}}, {"headings_1": {"content": "TABLE OF CONTENTS", "page": 2, "level": 4}}], "page": 3, "document_name": "KCCA Report of Auditor General 2018", "columns": ["column_0", "column_1"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 4, "level": 4}}, {"headings_1": {"content": "LIST OF ACRONYMS", "page": 3, "level": 4}}], "page": 4, "document_name": "KCCA Report of Auditor General 2018", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE, 2018", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 4, "level": 4}}, {"headings_1": {"content": "LIST OF ACRONYMS", "page": 3, "level": 4}}], "page": 4, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT REPORT ON THE FINANCIAL STATEMENTS", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT REPORT ON THE FINANCIAL STATEMENTS", "page": 4, "level": 4}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAMPALA CAPITAL CITY AUTHORITY", "page": 4, "level": 4}}], "page": 4, "document_name": "KCCA Report of Auditor General 2018", "type": "heading"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 4}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT REPORT ON THE FINANCIAL STATEMENTS", "page": 4, "level": 4}}], "page": 4, "document_name": "KCCA Report of Auditor General 2018", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Kampala Capital City Authority (KCCA) for the year ended 30 th June 2018. These financial statements comprise of the statement of financial position, the statement of financial performance, statement of budget performance, Statement of Changes in Equity, cash flow statement together with other accompanying statements, notes and accounting policies. \nIn my opinion, the financial statements present fairly, in all material respects, the financial position of Kampala Capital City Authority as at 30 th June 2018 and its financial performance and cash flows for the period then ended, in accordance with the provisions of the Public Finance Management Act, 2015, KCCA Act 2010 and International Public Sector Accounting Standards (IPSAS).", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 4}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT REPORT ON THE FINANCIAL STATEMENTS", "page": 4, "level": 4}}, [{"headings_0": {"content": "Opinion", "page": 4, "level": 4}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT REPORT ON THE FINANCIAL STATEMENTS", "page": 4, "level": 4}}]], "page": 4, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "Basis of Opinion", "metadata": {"headings": [{"headings_0": {"content": "Basis of Opinion", "page": 4, "level": 4}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 4}}], "page": 4, "document_name": "KCCA Report of Auditor General 2018", "type": "heading"}}, {"content": "I conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the Audit of the Financial Statement\u2019s section of my report. I am independent of the Authority in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Ethics Standards Board for Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), the International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in accordance with other ethical requirements applicable to performing audits in Uganda. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.", "metadata": {"headings": [{"headings_0": {"content": "Basis of Opinion", "page": 4, "level": 4}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 4}}], "page": 4, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "Key Audit Matters", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}], "page": 5, "document_name": "KCCA Report of Auditor General 2018", "type": "heading"}}, {"content": "Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. I have determined the matters described below to be key audit matters communicated in my report.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}], "page": 5, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "- Implementation of Budget approved by Parliament  \nSection 45 (3) of the Public Finance Management Act, 2015 states that \u201c An Accounting Officer shall enter into an annual budget performance contract with the Secretary to the Treasury which shall bind the Accounting Officer to deliver on the activities in the work plan of the vote for a Financial year, submitted under section 13 (15)\u201d of the said Act. . It has been observed over years that planned and budgeted for activities of a number of Government entities are not implemented thereby affecting service delivery. Planning, budgeting and implementation of planned activities was taken as a thematic area for the year.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}], "page": 5, "document_name": "KCCA Report of Auditor General 2018", "type": "list"}}, {"content": "In the overall office wide planning, I assessed risks like inadequate release of funds and failure to undertake budget monitoring and supervision that are likely to be the causes of failure to implement entity planned activities. The focus was put on the planned major outputs of the entities which greatly impact on the wellbeing of communities. \nConsequently, I developed specific audit procedures which included the evaluation of the financial and annual physical performance by analysing government releases, testing consistency of planned outputs with the approved budget and verifying the accuracy and completeness of the reported actual outputs.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}, [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}]], "page": 5, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "In implementing the Mandate of facilitating the delivery of quality services to the people in Uganda\u2019s Capital City- Kampala in a manner that ensures value for money, management implemented a number of planned activities during the year. Implemented activities included; populating the Roads Management System (RMS) with traffic count data and training staff in RMS. Other activities include supporting 1269 farmers with inputs and knowledge, providing school infrastructure to Government aided secondary and primary schools, conducting Community Driven Development (CDD) program, registration of CBOs, registration of Birth and Deaths, support to People with Disability (PWD) Councils, Women's Council activities and Functional Adult Literacy (FAL) Program. KCCA also immunized children with measles vaccine, Pentavalent 3 (DPT3) vaccine, delivered drugs in KCCA health /NGO units and cared for OPD Patients in KCCA Operated Health Centers among others. \nHowever, I noted that activities like construction of walkways and accesses on Kisaasi Kyanja, Kawa lane, Kataza road, Kinawataka road, coronation road and support of all famers targeted with inputs and technologies among others were not implemented. The non-implementation of planned activities impacts on the achievement of the KCCA mandate. The non-implementation of planned activities impacts on the achievement of the KCCA mandate. \nThe Accounting Office explained that efforts have been put in place to ensure that the budgeting process and implementation of activities are streamlined. Appendix 1 shows the budgeting for and implementation of planned activities, and the related Management responses.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}, [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}], [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}]], "page": 6, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "- Domestic Arrears  \nDomestic arrears refer to the total value of unpaid bills for goods and services rendered to a Government entity, including wages and pension that remain outstanding at the closure of a financial year. There has been persistent accumulation of domestic arrears to unmanageable levels which has led to settlement of arrears that are not authorized, unbudgeted for, inadequately supported and in some instances there has been inadequate recognition and disclosure of the domestic arrears.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}], "page": 6, "document_name": "KCCA Report of Auditor General 2018", "type": "list"}}, {"content": "Consequently, domestic arrears were considered a key audit matter which needed to be examined to assess: the appropriateness of recording, recognition and disclosure of domestic arrears; the trend and the underlying factors; and the adequacy of the internal controls surrounding management of domestic arrears. \nDuring audit planning, I focused on examination of domestic arrears in regard to goods and services, salaries and wages, and pension and gratuity. I undertook the following procedures in relation to domestic arrears: a trend analysis over a period of three years to ascertain the underlying causes of accumulation; reviewed budget and commitment control procedures to assess their effectiveness; ascertained the authenticity of the supporting documentation and assessed the appropriateness of the accounting treatment. I also engaged the Accounting Officer to enable me arrive at the audit conclusions. \nBased on the procedure performed, I observed that trade creditors/payables totaling to UGX.43,880,243,429 remained unsettled at close of the year. Out of the amount, arears totalling to UGX.29,536,261,108 (67%) relate to 2016/17 financial year. The increasing arrears amount poses risks of litigation and related costs to the Authority \nThe continuous existence of domestic arrears implies that the Accounting Officer has not adhered to the commitment control system of Government that is meant to stop entities from committing Government beyond the level of availed resources. \nThe Accounting Officer explained that payment of domestic arrears had been prioritized but was constrained due to shortfall in non-tax revenue and garnishee orders issued by court on KCCA/KIIDP 2 Accounts. The Accounting Officer further explained that the Authority was engaging the Ministry of Finance, Planning and Economic Development for a supplementary budget to enable settlement of the obligations.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}, [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}], [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}], [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}], [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}]], "page": 7, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "- Non-remittance of Pay As You Earn (PAYE) and Valued Added Tax (VAT)  \nI observed that URA payables (VAT and PAYE) were UGX.21,422,284,868 as at 30 th June, 2018 broken down as follows; PAYE of UGX.20,745,588,266 and VAT of UGX.676,696,602.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}], "page": 7, "document_name": "KCCA Report of Auditor General 2018", "type": "list"}}, {"content": "These arrears had not been paid at the time of audit in November 2018. Violation of the Income Tax laws attracts fines and penalties thus reducing funding for planned activities. \nManagement explained that KCCA\u2019s ability to clear its tax obligations has been constrained by low NTR collections in the FY 17/18. However payments during the first quarter of the FY 18/19 amounting to UGX.3,973,511,326 have been effected towards settlement of this obligation. Management further explained that they have also proposed a payment plan to Uganda Revenue Authority committing to clear this obligation by the end of the FY 2019/2020 for which an instalment has already been paid. \nI advised the Accounting Officer to adhere to the requirements under the tax law to avoid fines and penalties. The proposed payment plan to Uganda Revenue Authority committing to clear this obligation should be embarked on so as to clear the tax obligation and avoid unnecessary costs in form of penalties.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}, [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}], [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}]], "page": 8, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "- Outstanding trade and other receivables  \nThe trade and other receivables presented in the statement of financial position decreased from UGX.47,156,334,104 to UGX.44,095,770,425 (representing 6% decrease from the previous year\u2019s balance). Out of the receivables amount, I noted that property rates decreased from UGX.37,541,703,512 to UGX.30,853,005,506 while ground rent increased from UGX.13,149,884,157 to UGX.15,841,166,975. Some of the outstanding receivables may necessitate writing off the debts thus causing financial loss to the Authority.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}], "page": 8, "document_name": "KCCA Report of Auditor General 2018", "type": "list"}}, {"content": "Management explained that the long outstanding receivables to difficulties in collection of the old roll for central and Nakawa divisions after publishing of the new roll, inadequate staff to follow up debtors, verifying owner-occupied properties, non-enforcement of lease agreements by KDLB on the basis of unpaid ground rent, cleaning up of ground rent register which lead to identification of new debtors and challenges in collection of Commercial road users\u2019 fees. \nThe Accounting Officer is advised to ensure that overdue debts are identified for write off. Meanwhile, the Accounting Officer\u2019s implementation of the stated response is awaited.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}, [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}]], "page": 8, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "- Legal costs - UGX19,445,101,578  \nThe Authority spent funds totaling UGX.19,445,101,578 on legal costs during the year under review. A review of the statement of financial position revealed that management disclosed a sum of UGX.5,032,868,969 as provision for legal costs for the period under review. This represents a decline of provisions on legal costs by UGX.12,500,755,011 (71%) from the prior year. It was also noted that taxes and interest costs on a number of these cases were yet to be determined by court. This is an indication that the legal costs payable are likely to increase.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}], "page": 9, "document_name": "KCCA Report of Auditor General 2018", "type": "list"}}, {"content": "Furthermore I noted contingent liabilities amounting to UGX.39,818,479,736 for cases where KCCA has been sued or is likely to be sued, an indication that there is a possibility that the legal costs may severely constrain the activities of the Authority in the near future. Delayed payment of legal costs caused cash flow constraints during the year. For instance the Authority received Garnishee orders which impacted on the implementation of planned activities. Delays by the Authority to offset interest bearing judgments in a timely manner may lead to incurring more penalties in terms of interests arising from delayed payments. \nThe Accounting officer explained that the delay to settle interest bearing judgments in a timely manner was mainly on account of the long court process and inadequate funding provisions. The Accounting Officer further explained that Management will ensure that there are adequate budget provisions to take care of interest bearing legal cases.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}, [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}]], "page": 9, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "- Review of Multiplex Contract  \nOn 9 th August 2017, KCCA and M/s Multiplex amended the contract for management and modernization of street parking where the monthly contract amount payable was revised", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}], "page": 9, "document_name": "KCCA Report of Auditor General 2018", "type": "list"}}, {"content": "from UGX.140.3 million to UGX.375 million. The parking fees were also revised from UGX.400 to UGX.1000 for the first two hours and UGX.800 for the extra 30 minutes of the subsequent hours. On 13th February 2018, KCCA and M/s Multiplex made a second amendment to the contract to include performance measures and additional streets for controlled parking were included. \nA review of the M/s Multiplex revenue ledgers indicated that the contractor owed the Authority UGX.433.8 million as at 30th June 2018. KCCA conducted an audit of the Multiplex contract for the period September 2017 to May 2018 which revealed that despite the contract revisions, the contractor breached the contract through; late remittance of funds (after 15th of the subsequent month), failure to provide KCCA with access to the contractor\u2019s Management Information System, continuous variation of parking spaces and failure to mark parking slots. \nKCCA could be losing revenue due to inability to enforce contract terms. \nThe Accounting officer explained that a contract management team was set up comprising staff from ICT, Directorate of Engineering and Directorate of Revenue which is constantly following up the contractor through timely reviews of their monthly submissions and quarterly inspections. \nI advised the Accounting Officer to ensure that the contract terms are complied with to avoid risk of revenue loss.", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}, [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}], [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}], [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}], [{"headings_0": {"content": "Key Audit Matters", "page": 5, "level": 4}}, {"headings_1": {"content": "Basis of Opinion", "page": 4, "level": 4}}]], "page": 10, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "Other Information", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 10, "level": 4}}, {"headings_1": {"content": "Key Audit Matters", "page": 5, "level": 4}}], "page": 10, "document_name": "KCCA Report of Auditor General 2018", "type": "heading"}}, {"content": "be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information; I am required to report that fact. I have nothing to report in this regard.", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 10, "level": 4}}, {"headings_1": {"content": "Key Audit Matters", "page": 5, "level": 4}}], "page": 11, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "Responsibilities of the Accounting Officer for the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Responsibilities of the Accounting Officer for the Financial Statements", "page": 11, "level": 4}}, {"headings_1": {"content": "Other Information", "page": 10, "level": 4}}], "page": 11, "document_name": "KCCA Report of Auditor General 2018", "type": "heading"}}, {"content": "Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of the Kampala Capital City Authority. \nThe Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act 2015, and the Financial Reporting Guide, 2018, and for such internal control as management determines is necessary to enable the preparation of financial statements that are free from material misstatements, whether due to fraud or error. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the Authority\u2019s ability to continue delivering its mandate, disclosing, as applicable, matters related to affecting the delivery of the mandate of the Kampala Capital City Authority, and using the Financial Reporting Guide 2018 unless the Accounting Officer has a realistic alternative to the contrary.  \nThe Accounting Officer is responsible for overseeing the Authority\u2019s\u2019 financial reporting process.", "metadata": {"headings": [{"headings_0": {"content": "Responsibilities of the Accounting Officer for the Financial Statements", "page": 11, "level": 4}}, {"headings_1": {"content": "Other Information", "page": 10, "level": 4}}, [{"headings_0": {"content": "Responsibilities of the Accounting Officer for the Financial Statements", "page": 11, "level": 4}}, {"headings_1": {"content": "Other Information", "page": 10, "level": 4}}], [{"headings_0": {"content": "Responsibilities of the Accounting Officer for the Financial Statements", "page": 11, "level": 4}}, {"headings_1": {"content": "Other Information", "page": 10, "level": 4}}]], "page": 11, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 11, "level": 4}}, {"headings_1": {"content": "Responsibilities of the Accounting Officer for the Financial Statements", "page": 11, "level": 4}}], "page": 11, "document_name": "KCCA Report of Auditor General 2018", "type": "heading"}}, {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in 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": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 11, "level": 4}}, {"headings_1": {"content": "Responsibilities of the Accounting Officer for the Financial Statements", "page": 11, "level": 4}}], "page": 11, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "- Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 11, "level": 4}}, {"headings_1": {"content": "Responsibilities of the Accounting Officer for the Financial Statements", "page": 11, "level": 4}}], "page": 11, "document_name": "KCCA Report of Auditor General 2018", "type": "list"}}, {"content": "obtain audit evidence that is sufficient and appropriate to provide a basis for our opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 11, "level": 4}}, {"headings_1": {"content": "Responsibilities of the Accounting Officer for the Financial Statements", "page": 11, "level": 4}}], "page": 12, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "- Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Authority\u2019s internal control.\n- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.\n- Conclude on the appropriateness of management\u2019s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Authority\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions may cause the Kampala Capital City Authority to fail to deliver its mandate.\n- Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 11, "level": 4}}, {"headings_1": {"content": "Responsibilities of the Accounting Officer for the Financial Statements", "page": 11, "level": 4}}], "page": 12, "document_name": "KCCA Report of Auditor General 2018", "type": "list"}}, {"content": "I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. \ncircumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.", "metadata": {"headings": [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 11, "level": 4}}, {"headings_1": {"content": "Responsibilities of the Accounting Officer for the Financial Statements", "page": 11, "level": 4}}, [{"headings_0": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 11, "level": 4}}, {"headings_1": {"content": "Responsibilities of the Accounting Officer for the Financial Statements", "page": 11, "level": 4}}]], "page": 12, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "Other Reporting Responsibilities", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 11, "level": 4}}], "page": 13, "document_name": "KCCA Report of Auditor General 2018", "type": "heading"}}, {"content": "As required by the Kampala Capital city Authority Act (KCCA), 2010 and the National Audit Act, 2008, I report to you, based on my audit, that;", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 11, "level": 4}}], "page": 13, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "- I have obtained all the information and explanations, which to the best of my knowledge and belief were necessary for the purpose of my audit.\n- In my opinion, proper books of account have been kept by the Authority so far, as appears from my examination of those books; and\n- The statement of financial position and statement of comprehensive financial performance, cash flow statement, sstatement of comparison of budget and actual amounts are in agreement with the books of account.", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}, {"headings_1": {"content": "Auditor\u2019s Responsibilities for the Audit of the Financial Statements", "page": 11, "level": 4}}], "page": 13, "document_name": "KCCA Report of Auditor General 2018", "type": "list"}}, {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}], "page": 13, "document_name": "KCCA Report of Auditor General 2018", "type": "heading"}}, {"content": "In accordance with Section 13 and 19 (1) of the National Audit Act, 2008, I have a responsibility to report material findings on the compliance by KCCA with specific legislations, agreements and directives. I report to you that;  \nExcept for the matters raised 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. \nThe material findings in respect of the compliance criteria for the applicable subject matters are as follows:", "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}, [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}]], "page": 13, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "- Interest on Delayed Payments-UGX. 714,318,282  \nM/s Stirling Civil Engineers Ltd was contracted on 26 th May 2016 under Lot 1 and Lot 2 for the reconstruction and upgrading of some of the Authority\u2019s roads. The contracts were to run for periods of fifteen (15) months. It was noted that during the year under review, a sum of UGX.714,318,282 was incurred as accumulated interest on delayed payments for civil works. The accumulated interest resulted into an increase in the cost of civil works which could have been avoided. These funds would have been used to implement other entity activities.", "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}], "page": 13, "document_name": "KCCA Report of Auditor General 2018", "type": "list"}}, {"content": "The Accounting Officer explained that the interest in question was charged on multiyear contracts because of delayed payments for these contracts which was due to inadequate funding from Government. The Accounting Officer further explained that the Authority shall continue to engage Government for more funding to enable the Authority pay the certificates on time and review contract terms and engage the contractors to take care of situations where payments are likely to delay such that interest and penalties are avoided. \nI await the outcome of Accounting Officer\u2019s efforts to ensure timely payment of contractors and also consider reviewing contract terms and engagements to take care of situations where payments are likely to delay.", "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}, [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}]], "page": 14, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "- Unapproved Human Resource Manual  \nSection 45(2) of the Public Finance and Management Act 2015(PFMA) requires an accounting officer to put in place effective systems of risk management and internal controls in respect of all resources and transactions. I noted that Management submitted a draft Human Resource Manual to the Ministry of Public Service but it was yet to be approved.", "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}], "page": 14, "document_name": "KCCA Report of Auditor General 2018", "type": "list"}}, {"content": "Operating without approved guidelines may result into selective application of human resource standards which may hinder achievement of the Authority\u2019s strategic objectives. \nThe Accounting officer explained that the KCCA Management has been engaging with Ministry of Public Service and key milestones had been achieved. The Accounting Officer further explained that KCCA Management and the Ministry of public service have had five engagements to review all the clauses in the proposed manual and the last engagement was on the 7 th November 2018 where the review of the entire manual was completed and agreed upon corrections are compiled for final submission.", "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}, [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}]], "page": 14, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "- Staffing gaps  \nThe approved KCCA structure provides for 1464 positions across the ten (10) Directorates) out of which 1128 positions are filled resulting into a shortfall of 336 positions", "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}], "page": 14, "document_name": "KCCA Report of Auditor General 2018", "type": "list"}}, {"content": "(representing 23%). Key positions such as Deputy Executive Director, Deputy Directors and Managers among others were vacant at the year end. \nThe staffing gaps were due to inadequate funding and also delays by Ministry of public service and Public service commission to approve some recruitments. Staffing gaps in vital positions of the organization affects the performance and overall achievement of organization\u2019s goals and objectives. This has a negative effect on service delivery and could be a contributory factor to unrealized targets. \nThe Accounting Officer explained that the workload assessment for the Authority was carried out and proposed a new organizational structure that reflects the workload for the Authority with optimum number of staff across all directorates was approved in November", "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}, [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}], [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}]], "page": 15, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "2016. The Accounting Officer further explained that the new approved structure for the Authority has not been implemented mainly due to inadequate budget allocation to recruit the staff as per the approved structure and where the budget is available, the Ministry of Public Service has not given clearance to the Public Service Commission as required by the standing orders section (A-n) (ii) to go ahead and fill the vacant positions on the KCCA structure. Furthermore even where the Public Service Commission has gone ahead to carry out interviews, they have had to withhold the minutes until the Ministry clears the wages bill.", "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}], "page": 15, "document_name": "KCCA Report of Auditor General 2018", "type": "list"}}, {"content": "I advised the Accounting Officers to continue engaging the Ministry of Public Service and Public Service Commission to ensure that staffing gaps are filled.", "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}], "page": 15, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "- Certificate of compliance (CoC) by NPA  \nAccording to Sections 13(6) and 13(7) of the PFM Act, 2015 a Certificate of Compliance (CoC) is issued by National Planning Authority (NPA) every year to all Government entities. NPA issues certificate of compliance with the aim of ensuring that the national budget, comprising of sector, MDA and Local Government budgets are focused on implementing national development plans (NDP). Specifically, the CoC requires the budget framework paper (BFP) and Annual budgets to be in line with NDP.", "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}], "page": 15, "document_name": "KCCA Report of Auditor General 2018", "type": "list"}}, {"content": "The Certificate of Compliance issued by NPA revealed that KCCA performed at satisfactory level (75%). However, the following key emerging issues were identified in the CoC.  \n\uf0d8 There is under absorption of budgeted funds arising from delayed counterpart funding from Government of Uganda for land acquisition for the right of way.  \n\uf0d8 Majority of KCCA projects as they appear in the public investment plan (PIP) are recurrent in nature.  \n\uf0d8 Key transformation projects like the Light Rail and Bus Rapid Transport (BRT) have failed to take off yet they are instrumental in achievement of the NDPII. \nFailure to address the above key issues may result into non-achievement of the objectives of the National Development Plan. \nThe Accounting Officer explained that key emerging issues raised were due to delays in securing of right of way, lack of financing and suspension of civil works following complaints by some of the PAPs. The Accounting Officer further explained that all the issues had since been addressed and works had progressed and efforts to advance the BRT project are ongoing in collaboration with the Ministry of Works and Transport MoWT, the French Development Agency (AFD) and the World Bank. \nI advised the Accounting Officers to ensure that planned activities are implemented in accordance with the budget and National Development Plan.", "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}, [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}], [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}], [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}]], "page": 16, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "- Field inspections  \nField inspection of KCCA schools, Health Centres, Markets and Kabalagala Youth Centre was conducted for purposes of verifying the Authority\u2019s undertakings in relation to its core objectives of effective service delivery in the city and the following were observed: Details of inspection are in appendix III.", "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}], "page": 16, "document_name": "KCCA Report of Auditor General 2018", "type": "list"}}, {"content": [["Markets Namuwongo markets) (Nakawa and", "\uf0b7 The rubbish collectors and cleaning personnel lacked basic like gloves, gumboots detergent and brushes among others. items \uf0b7 The Authority does not have a cesspool emptier as the one available is too old to serve the purpose.", "\uf0b7 A new solid waste management system is yet to be introduced where the generators of waste are responsible of its storage until when the truck collects it, that is; Self-loading system. Sensitization is underway. Hence poor solid waste management at the skip will"]], "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}], "page": 16, "document_name": "KCCA Report of Auditor General 2018", "columns": ["Inspection", "Findings", "Response"], "type": "table"}}, {"content": [["", "", "be eliminated. \uf0b7 Due to limitations by the budget, the workers were given a pair of gloves in October 2018 and have been required  for themselves a pair of gum boots. to buy \uf0b7 KCCA has increased public health inspections in markets and engagement of market leadership  to have regular clean-ups by the market community members. is underway"], ["Hospitals kisenyi health centres) (Kawala and", "\uf0b7 Inadequate staffing in hospitals thus leading to a long waiting time. \uf0b7 There were Limited Maternity delivery beds. \uf0b7 Storage of expired drugs was noted in same stores with non-expired drugs. \uf0b7 There were a number of drug stock outs for instance some ARVs combinations like ABC 3TC 600/300, DTG, EFV 200mg among others. These have been out of stock since August 2018.", "\uf0b7 Budget allocation for medical supplies is undertaken by MOH based majorly on the level of health facility. This does not provide for equity in allocation based on the fact that KCCA health units are heavy on volume in terms of OPD attendances."], ["Schools (Nakivubo Blue Primary School, Kisasi Primary School)", "\uf0b7 It was noted that at Kisasi Primary School, Toilet pupil ratio is 1:85 the pupils have to line for the toilets at break time. \uf0b7 Teacher, pupil ratio is 1:53, classroom, pupil ratio is 1:95 far above the standard of 1:50. \uf0b7 Nakivubo Blue Primary School land is not fenced.", "\uf0b7 Toilet, pupil ratio; KCCA is working with GIZ to intervene in this regard. \uf0b7 DESS is constrained with funds (wage bill) to recruit more teachers. Engagements are ongoing with the MOES on wage enhancement. \uf0b7 The unfenced part of the wall was planned in the ongoing financial year and is currently"]], "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}], "page": 17, "document_name": "KCCA Report of Auditor General 2018", "columns": ["Inspection", "Findings", "Response"], "type": "table"}}, {"content": [["", "", "under procurement."], ["Kabalagala Youth Centre", "to \uf0b7 The KCCA Kabalagala Youth Centre was completed and handed over the Authority on 5 th February 2016 pending landscaping and completion of the perimeter however by the time of the audit this had not been done although the Centre was operational. This was attributed to land encroachment and the resultant court cases. yet \uf0b7 There was no strategy to sustain the Centre in case of a reduction in funding as the Centre is fully funded by the Authority and has not  developed alternative revenue streams from its operations. It was noted that the students that access services at the Centre are not charged any fees and the student\u2019s access the services at no cost. \uf0b7 The Centre given its location mainly attracts youths in the surrounding areas of Makindye living out the other 4 divisions of Kampala", "The Centre is 100% funded under NTR and the Authority is committed to continue supporting the Centre. Management is soliciting for partnerships to support the Centre. To date, Management  secured partnerships  Plan International to the innovation Hub and, Art Ericson to set up a multi-purpose skills and Sports Centre worth $1m.The procurement of scoring machine  is underway. for shoe making has  from support a"]], "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}], "page": 18, "document_name": "KCCA Report of Auditor General 2018", "columns": ["Inspection", "Findings", "Response"], "type": "table"}}, {"content": "\uf0d8 With the School land not fenced there is a risk of vandalism, insecurity and encroachment of school land. The non-payment of teachers affects their morale and thus will eventually lead to poor performance.  \n\uf0d8  \nIn the absence of alternative revenue streams, the Centre may not sustain its services to the Community. \nI advised the Accounting Officer to: \n\uf0d8  \nEngage market committees to ensure that market facilities are regularly cleaned. \n\uf0d8 Continue engaging the relevant stake holders to have the issues affecting service deliver in the Health Centres addressed. \n\uf0d8 Continue liaising with Ministry of Education and other stake holders in regards to wage enhancement, increase in the number of teachers in the schools, construction of toilets among others. \nJohn F.S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}, [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}], [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}], [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}], [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}], [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 13, "level": 4}}]], "page": 19, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 19, "level": 4}}, {"headings_1": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}], "page": 19, "document_name": "KCCA Report of Auditor General 2018", "type": "heading"}}, {"content": "KAMPALA \n20 th December, 2018.", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 19, "level": 4}}, {"headings_1": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}, [{"headings_0": {"content": "AUDITOR GENERAL", "page": 19, "level": 4}}, {"headings_1": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 13, "level": 4}}]], "page": 19, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "Appendix 1: Budget performance", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: Budget performance", "page": 21, "level": 4}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 19, "level": 4}}], "page": 21, "document_name": "KCCA Report of Auditor General 2018", "type": "heading"}}, {"content": [["**Development Project:** Kampala Rehabilitation 1253 Road", "**Output:** 04 06 80 Urban Road Construction", "\uf0b7 Populating iRoads RMS with traffic count data; further training on iRoads; final  project presentation  and handover. \uf0b7 Section maintenance and attending to any defects that may arise (Lugoba - 3.85km, Bahai - 2.8km, Kyebando Central, Kawaala \uf0b7 Maintenance attending defects that and to any may arise is ongoing on Lugoba, Bahai, Kyebando  Central,  section. Kawaala \uf0b7 Completion of snags and release of retention at Mutundwe, Weraga, Wansaso, Kiyimba, Kyabaggu  Contract closed on", "46,576,457,949", "46,576,457,949", "(Lugoba -Populating iRoads RMS with traffic count  data; further training on iRoads;  final project presentation and handover.  -Section maintenance and attending to any defects that may arise  - 3.85km, Bahai - 2.8km, Kyebando Central, Kawaala -Maintenance and attending to any defects that  may  ongoing  Lugoba,  Kyebando  Central, Kawaala section.  \uf0b7 Completion of and of at is on Bahai, arise snags release retention Mutundwe, Weraga, Wansaso, Kiyimba, Kyabaggu \uf0b7 Contract closed", "UGX. 1,059,526,117 on other activities such as compensations  and payment for taxes for street light which was budgeted under other line items as a result the following activities were not completed. to maintenance  and attending  any defects that may arise (Lugoba - 3.85km, Bahai - 2.8km, Kyebando  Central, Kawaala \uf0b7 to \uf0b7 -Maintenance and attending  any defects that may arise on ongoing on Lugoba,  Bahai, Kyebando", "The observation is noted planned outputs  for Construction of walkways  and accesses  on Kisaasi Kyanja, kawa  lane, Kataza  road, Kinawataka road, and Coronation road as observed were in error at input of the budget tool. See page 133 of MPS. The"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: Budget performance", "page": 21, "level": 4}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 19, "level": 4}}], "page": 21, "document_name": "KCCA Report of Auditor General 2018", "columns": ["Vote function output", "Item description", "Planned outputs/Quantity", "Amount (Shs) budgeted", "Amount released (Shs)", "Actual output/ Quantity", "Audit Remarks", "KCCA Management response"], "type": "table"}}, {"content": [["", "\uf0b7 the  following roads Go down, Bukasa  ring, Kibuli, Church. Completion  of construction  of walkways  and accesses  on Kisaasi  Kyanja, kawa lane, Kataza rd., Kinawataka road, coronation road.", "", "", "", "on the following roads  Go down,Bukasa ring,  Church Kibuli,", "", "", null], ["0423 Facilities Grant Schools'", "Output 070880 :Primary education infrastructure construction", "School  provided Government primary schools infrastructure in aided", "454,642,450", "454,642,450", "School infrastructure in aided provided Government primary schools", null, "funds, however Management received all  UGX.42,250,263  was diverted for the Contractors for four unit single storeyed staff quarters at Kansanga Seed Secondary School which had a separate budget line.", "The Observation is noted. Payment of UGX 42,250,263 for  Kansanga Seed Secondary School  was erroneously charged out of this budget line under  Primary school infrastructure instead  Secondary school\u2019s infrastructure and correction was not made in time. of The"], ["", "Output 070881 Secondary", "School provided infrastructure in", "936,544,745", "936,544,745", "Phase 1 of the project to construct a 9-", null, "Despite receiving all the funds only UGX.", "The Observation is noted."]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: Budget performance", "page": 21, "level": 4}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 19, "level": 4}}], "page": 22, "document_name": "KCCA Report of Auditor General 2018", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8"], "type": "table"}}, {"content": "20 \neducation Government aided infrastructure secondary schools construction \nclassroom block at 642,171,765 was spent  \nKansanga  \nSeed on secondary schools The Payment of Secondary School is and the balance of UGX 294,372,980 now complete.  \nUGX.294,372,980 was for Kyaggwe road spent on refurbishment primary school of Kyaggwe road was erroneously Primary school which charged out of had a separate budget this budget line line. under secondary school infrastructure instead  \nof primary school\u2019s infrastructure and correction was not made in time. \n21", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: Budget performance", "page": 21, "level": 4}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 19, "level": 4}}, [{"headings_0": {"content": "Appendix 1: Budget performance", "page": 21, "level": 4}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 19, "level": 4}}], [{"headings_0": {"content": "Appendix 1: Budget performance", "page": 21, "level": 4}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 19, "level": 4}}], [{"headings_0": {"content": "Appendix 1: Budget performance", "page": 21, "level": 4}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 19, "level": 4}}]], "page": 22, "document_name": "KCCA Report of Auditor General 2018", "type": "paragraph"}}, {"content": "Appendix 11-", "metadata": {"headings": [{"headings_0": {"content": "Appendix 11-", "page": 24, "level": 4}}, {"headings_1": {"content": "Appendix 1: Budget performance", "page": 21, "level": 4}}], "page": 24, "document_name": "KCCA Report of Auditor General 2018", "type": "heading"}}, {"content": [["18/01/2018", "16347238", "Stirling Engineering Ltd", "IPC no.12 for reconstruction/or upgrading of NMT pilot corridor, Archer, Mengo Hill, Nakivubo channel, Mpabaana, Luzige, Mutebi and Semugooma roads in Central div. ref: KCCA/WORKS/15- 16/00074-LOT1", "2,331,451", "229,387,964"], ["18/01/2018", "16347237", "Stirling Engineering Ltd", "IPC no.13 for reconstruction/or upgrading of NMT pilot corridor, Archer, Mengo Hill, Nakivubo channel, Mpabaana, Luzige, Mutebi and Semugooma roads in Central div. ref: KCCA/WORKS/15- 16/00074-LOT1", "26,424,436", "255,812,400"], ["3/5/2018", "17628404", "Stirling Engineering Ltd", "IPC no.14 for reconstruction and/or upgrading of the NMT pilot corridor (Namirembe-Luwum), Archer, Mengo hill, Nakivubo channel, Mpabaana, Luzige, Mutebi and Semugooma roads in Central div. ref: KCCA/WORKS/15- 16/00074-LOT1", "13,575,539", "269,387,939"], ["14/06/2018", "18106732", "Stirling Engineering Ltd", "IPC No.15 in relation to the Reconstruction and/or Upgrading of the NMT Pilot Corridor (Namirembe - Luwuum) Archer , Mengo Hill, Nakivubo Channel, Mpabaana, Luzige, Mutebi and Semugooma Rds in Central Division.", "268,140,209", "268,140,209"], [null, null, null, "Ref: KCCA/WORKS/15- 16/00074-LOT 1", null, null], ["", "S/Total 1", "S/Total 1", "Accumulated Interest Paid On Contract Ref: KCCA/WORKS/15- 16/00074-LOT 1", "", "268,140,209"], ["LOT 4", "", "", "", "", ""], ["17/01/2018", "16335733", "Stirling", "IPC No.11 in relation to", "83,410,202", "444,930,343"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 11-", "page": 24, "level": 4}}, {"headings_1": {"content": "Appendix 1: Budget performance", "page": 21, "level": 4}}], "page": 24, "document_name": "KCCA Report of Auditor General 2018", "columns": ["Date", "Payment Reference [IFMS /EFT]", "Payee", "Details", "Cumulative Interest in the Certificate", "Cumulative Interest under the Contract as Internal audit payment review reports"], "type": "table"}}, {"content": [["18/01/2018 18/01/2018", "16347238 16347238", "Stirling Engineering Ltd Stirling Engineering Ltd", "IPC no.12 for reconstruction/or upgrading of NMT pilot corridor, Archer, Mengo Hill, Nakivubo channel, Mpabaana, Luzige, Mutebi and Semugooma roads in Central div. ref: KCCA/WORKS/15- 16/00074-LOT1 IPC no.12 for reconstruction/or upgrading of NMT pilot corridor, Archer, Mengo Hill, Nakivubo channel, Mpabaana, Luzige, Mutebi and Semugooma roads in Central div. ref: KCCA/WORKS/15- 16/00074-LOT1", "2,331,451 2,331,451", "229,387,964 229,387,964"], ["18/01/2018 18/01/2018", "16347237 16347237", "Stirling Engineering Ltd Stirling Engineering Ltd", "IPC no.13 for reconstruction/or upgrading of NMT pilot corridor, Archer, Mengo Hill, Nakivubo channel, Mpabaana, Luzige, Mutebi and Semugooma roads in Central div. ref: KCCA/WORKS/15- 16/00074-LOT1 IPC no.13 for reconstruction/or upgrading of NMT pilot corridor, Archer, Mengo Hill, Nakivubo channel, Mpabaana, Luzige, Mutebi and Semugooma roads in Central div. ref: KCCA/WORKS/15- 16/00074-LOT1", "26,424,436 26,424,436", "255,812,400 255,812,400"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 11-", "page": 24, "level": 4}}, {"headings_1": {"content": "Appendix 1: Budget performance", "page": 21, "level": 4}}], "page": 24, "document_name": "KCCA Report of Auditor General 2018", "columns": ["Date Date", "Payment Reference [IFMS /EFT] Payment Reference [IFMS /EFT]", "Payee Payee", "Details Details", "Cumulative Interest in the Certificate Cumulative Interest in the Certificate", "Cumulative Interest under the Contract as Internal audit payment review reports Cumulative Interest under the Contract as Internal audit payment review reports"], "type": "table"}}, {"content": [["14/06/2018 14/06/2018", "18106732 18106732", "Stirling Engineering Ltd Stirling Engineering Ltd", "IPC No.15 in relation to the Reconstruction and/or Upgrading of the NMT Pilot Corridor (Namirembe - Luwuum) Archer , Mengo Hill, Nakivubo Channel, Mpabaana, Luzige, Mutebi and Semugooma Rds in Central Division. IPC No.15 in relation to the Reconstruction and/or Upgrading of the NMT Pilot Corridor (Namirembe - Luwuum) Archer , Mengo Hill, Nakivubo Channel, Mpabaana, Luzige, Mutebi and Semugooma Rds in Central Division.", "268,140,209 268,140,209", "268,140,209 268,140,209"], [null, null, null, "Ref: KCCA/WORKS/15- 16/00074-LOT 1 Ref: KCCA/WORKS/15- 16/00074-LOT 1", null, null], ["", "S/Total S/Total  1 1", "S/Total S/Total  1 1", "Accumulated Interest Paid On Contract Ref: KCCA/WORKS/15- 16/00074-LOT 1 Accumulated Interest Paid On Contract Ref: KCCA/WORKS/15- 16/00074-LOT 1", "", "268,140,209 268,140,209"], ["LOT LOT  4 4", "", "", "", "", ""], ["17/01/2018 17/01/2018", "16335733 16335733", "Stirling Stirling", "IPC IPC  No.11 No.11  in in relation relation to to", "83,410,202 83,410,202", "444,930,343 444,930,343"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 11-", "page": 24, "level": 4}}, {"headings_1": {"content": "Appendix 1: Budget performance", "page": 21, "level": 4}}], "page": 24, "document_name": "KCCA Report of Auditor General 2018", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5"], "type": "table"}}], "table_of_contents": [{"content": ["LIST OF ACRONYMS - 2", "Opinion - 3", "Basis of Opinion - 3", "Key Audit Matters - 4", "\uf0b7 Implementation of Budget approved by Parliament - 4", "\uf0b7 Domestic Arrears - 5", "Emphasis of Matter - 6", "\uf0b7 Non-remittance of Pay As You Earn (PAYE) and Valued Added Tax (VAT) - 6", "\uf0b7 Outstanding trade and other receivables - 7", "\uf0b7 Legal costs - UGX19,445,101,578 - 8", "Other Matter - 8", "\uf0b7 Review of Multiplex Contract - 8", "Other Information - 9", "Responsibilities of the Accounting Officer for the Financial Statements - 10", "Auditor\u2019s Responsibilities for the Audit of the Financial Statements - 10", "Other Reporting Responsibilities - 12", "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION - 12", "\uf0b7 Interest on Delayed Payments-UGX 714,318,282 - 12", "\uf0b7 Unapproved Human Resource Manual - 13", "\uf0b7 Staffing gaps - 13", "\uf0b7 Certificate of compliance (CoC) by NPA - 14", "\uf0b7 Field inspections - 15"], "page": 2}]}

reports/chunks/Kawempe National Referral Hospital Report of the Auditor General, 2023.chunks.json

@@ -0,0 +1 @@
+{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAWEMPE NATIONAL REFERRAL HOSPITAL", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAWEMPE NATIONAL REFERRAL HOSPITAL", "page": 1, "level": 1}}], "page": 1, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE, 2023 \nTABLE OF CONTENTS \nLIST OF ACRONYMS", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAWEMPE NATIONAL REFERRAL HOSPITAL", "page": 1, "level": 1}}, [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAWEMPE NATIONAL REFERRAL HOSPITAL", "page": 1, "level": 1}}], [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAWEMPE NATIONAL REFERRAL HOSPITAL", "page": 1, "level": 1}}]], "page": 1, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**Acronym**", null, null, "**Meaning**"], ["**Bn**", null, null, "Billion"], ["**EMHS**", null, null, "Essential Medicines and Health Supplies"], ["**ICT**", null, null, "Information Communication Technology"], ["**IESBA**", null, null, "International Ethics Standards Board for Accountants"], ["**IFMS**", null, null, "Integrated Financial Management System"], ["**INTOSAI**", null, null, "International Organization of Supreme Audit Institutions"], ["**ISSAIs**", null, null, "International Standards of Supreme Audit Institutions"], ["**KNRH**", null, null, "Kawempe National Referral Hospital"], ["**LGs**", null, null, "Local Governments"], ["**MDAs**", null, null, "Ministries, Departments and Agencies"], ["**Mn**", null, null, "Million"], ["**MoFPED**", null, null, "Ministry of Finance, Planning and Economic Development"], ["**MOH**", null, null, "Ministry of Health"], ["**NTR**", null, null, "None Tax Revenue"], ["**PFMA**", null, null, "Public Financial Management Act"], ["**PPDA**", null, null, "Public Procurement and Disposal of Assets"], ["**PS/ST**", "", "Permanent Secretary/Secretary to Treasury", null], ["**TI**", null, null, "Treasury Instructions"], ["**UGX**", null, null, "Uganda Shillings"]], "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAWEMPE NATIONAL REFERRAL HOSPITAL", "page": 1, "level": 1}}], "page": 3, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF THE FINANCIAL STATEMENTS OF KAWEMPE NATIONAL REFERRAL HOSPITAL", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF THE FINANCIAL STATEMENTS OF KAWEMPE NATIONAL REFERRAL HOSPITAL", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAWEMPE NATIONAL REFERRAL HOSPITAL", "page": 1, "level": 1}}], "page": 4, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE, 2023", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF THE FINANCIAL STATEMENTS OF KAWEMPE NATIONAL REFERRAL HOSPITAL", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF KAWEMPE NATIONAL REFERRAL HOSPITAL", "page": 1, "level": 1}}], "page": 4, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE AUDIT OF THE FINANCIAL STATEMENTS OF KAWEMPE NATIONAL REFERRAL HOSPITAL", "page": 4, "level": 1}}], "page": 4, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}], "page": 4, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I have audited the financial statements of Kawempe National Referral Hospital (KNRH), which comprise ofthe Statement of Financial Position as at 30 th June 2023, the Statement of Financial Performance, Statement of Changes in Equity and Statement of Cash Flows, together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies set out on pages 14 to 19 of the financial statements. \nIn my opinion, the accompanying financial statements of the Kawempe National Referral Hospital for the financial year ended 30 th June, 2023 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act, 2015 (as amended) and the Financial Reporting Guide, 2018 (as amended).", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}, [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}]], "page": 4, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Basis for Opinion  \nI conducted my audit in accordance with the International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor's Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Hospital in accordance with the Constitution of the Republic of Uganda 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants Code of Ethics for Professional Accountants (Parts A and B) (IESBA Code), and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in accordance with other ethical requirements applicable to performing audits in Uganda. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKey Audit Matter  \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole and in forming my opinion thereon, and I do not provide a separate opinion on these matters. I have determined the matters described below to be key audit matters communicated in my report. \n1.0", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}, [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}], [{"headings_0": {"content": "Opinion", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}]], "page": 4, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Implementation of the approved budget for FY 2022/23", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget for FY 2022/23", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], "page": 4, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Paragraph 2 of schedule 5 of the PFMA 2015 requires Accounting Officers to prepare an Appropriation Account showing the services for which the moneys expended were voted, the sums actually expended on each service, and the state of each vote compared with the amount appropriated for that vote by Parliament. \nKawempe National Referral Hospital (KNRH) prepares its budgets every year which provide expected revenue and expenditure for the year. The budgets are supported by work plans that show what specific activities and out-puts the funds will be spent on in order to deliver services to citizens. \nI reviewed documents such as work plans, budgets and performance reports for the Hospital. I also conducted interviews and physical inspections to corroborate my findings from the review of documents. \nThe mandate of Kawempe National Referral Hospital is to offer Specialized Health care in Obstetrics, Paediatrics, Adolescent Health, HIV/AIDS care, Research and Trainings in line with the Ministry of Health Policy.  \nThe Vision for the Hospital is \u201cTo be a model specialized National Referral Hospital in the country and East Africa\u201d \nDuring the financial year 2022/2023, the entity had a revised approved budget of UGX.21.517Bn, which was fully warranted as shown below;", "metadata": {"headings": [{"headings_0": {"content": "Implementation of the approved budget for FY 2022/23", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}, [{"headings_0": {"content": "Implementation of the approved budget for FY 2022/23", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], [{"headings_0": {"content": "Implementation of the approved budget for FY 2022/23", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], [{"headings_0": {"content": "Implementation of the approved budget for FY 2022/23", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}], [{"headings_0": {"content": "Implementation of the approved budget for FY 2022/23", "page": 4, "level": 1}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 1}}]], "page": 4, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table 1: Showing budget and warrants for the year", "metadata": {"headings": [{"headings_0": {"content": "Table 1: Showing budget and warrants for the year", "page": 5, "level": 1}}, {"headings_1": {"content": "Implementation of the approved budget for FY 2022/23", "page": 4, "level": 1}}], "page": 5, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["1", "Recurrent (Wage)", "9.753", "14.491", "14.491", "100"], ["2", "Recurrent (Non-wage)", "5.981", "6.126", "6.126", "100"], ["3", "Development", "0.900", "0.900", "0.900", "100"], ["", "**Total**", "**16.634**", "**21.517**", "**21.517**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Showing budget and warrants for the year", "page": 5, "level": 1}}, {"headings_1": {"content": "Implementation of the approved budget for FY 2022/23", "page": 4, "level": 1}}], "page": 5, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "columns": ["Sn", "Details", "Initial Budget UGX Bn", "Revised Approved Budget UGX Bn", "Warrants UGX Bn", "% age released"], "type": "table"}}, {"content": "Out of the total warrants of UGX.21.517Bn , I reviewed the utilization of warrants worth UGX.16.63 (77.1%) as summarised in the table below", "metadata": {"headings": [{"headings_0": {"content": "Table 1: Showing budget and warrants for the year", "page": 5, "level": 1}}, {"headings_1": {"content": "Implementation of the approved budget for FY 2022/23", "page": 4, "level": 1}}], "page": 5, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table 2: Showing audited funds during the review", "metadata": {"headings": [{"headings_0": {"content": "Table 2: Showing audited funds during the review", "page": 5, "level": 1}}, {"headings_1": {"content": "Table 1: Showing budget and warrants for the year", "page": 5, "level": 1}}], "page": 5, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["1", "Wage expenditure  This area was comprehensively audited under the special audit of the payroll and a separate Paragraph is provided in this report under section 2 of this report", "11.157", "51.8"], ["2", "Focus area - (Procurement)", "2.563", "63.7"], ["3", "Outputs/activities selected for budget performance review", "2.910", "77.1"], ["", "**Total warrants audited**", "**16.63**", ""], ["", "**Total amount warranted**", "**21.517**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 2: Showing audited funds during the review", "page": 5, "level": 1}}, {"headings_1": {"content": "Table 1: Showing budget and warrants for the year", "page": 5, "level": 1}}], "page": 5, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "columns": ["SNo", "Details", "Actual expenditure - UGX Bn", "Cumulative %age"], "type": "table"}}, {"content": "Below are my findings from the performance of revenues/warrants, absorption of warrants and implementation of out-puts and activities under the budget performance review as shown in table 3.", "metadata": {"headings": [{"headings_0": {"content": "Table 2: Showing audited funds during the review", "page": 5, "level": 1}}, {"headings_1": {"content": "Table 1: Showing budget and warrants for the year", "page": 5, "level": 1}}], "page": 5, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table 3: Summary of audit observations on Budget Performance", "metadata": {"headings": [{"headings_0": {"content": "Table 3: Summary of audit observations on Budget Performance", "page": 6, "level": 4}}, {"headings_1": {"content": "Table 2: Showing audited funds during the review", "page": 5, "level": 1}}], "page": 6, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No Observation Recommendation 1.1 Revenue Performance Performance of Non-Tax Revenue (NTR)", "metadata": {"headings": [{"headings_0": {"content": "No Observation Recommendation 1.1 Revenue Performance Performance of Non-Tax Revenue (NTR)", "page": 6, "level": 1}}, {"headings_1": {"content": "Table 3: Summary of audit observations on Budget Performance", "page": 6, "level": 4}}], "page": 6, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "According to the approved NTR estimates for the FYR 2022/2023, the entity budgeted to collect UGX.0.463Bn during the year. \nHowever, by the end of the year only UGX.0.49Bn had been collected representing a 96.98% performance. \nUnder collection of NTR at vote level negatively affects NTR collections at Treasury level thereby denying Government resources for implementation of activities. \nThe Accounting Officer explained that the NTR not collected was attributed to breakdown of the radiology equipment which were later on repaired.", "metadata": {"headings": [{"headings_0": {"content": "No Observation Recommendation 1.1 Revenue Performance Performance of Non-Tax Revenue (NTR)", "page": 6, "level": 1}}, {"headings_1": {"content": "Table 3: Summary of audit observations on Budget Performance", "page": 6, "level": 4}}, [{"headings_0": {"content": "No Observation Recommendation 1.1 Revenue Performance Performance of Non-Tax Revenue (NTR)", "page": 6, "level": 1}}, {"headings_1": {"content": "Table 3: Summary of audit observations on Budget Performance", "page": 6, "level": 4}}], [{"headings_0": {"content": "No Observation Recommendation 1.1 Revenue Performance Performance of Non-Tax Revenue (NTR)", "page": 6, "level": 1}}, {"headings_1": {"content": "Table 3: Summary of audit observations on Budget Performance", "page": 6, "level": 4}}], [{"headings_0": {"content": "No Observation Recommendation 1.1 Revenue Performance Performance of Non-Tax Revenue (NTR)", "page": 6, "level": 1}}, {"headings_1": {"content": "Table 3: Summary of audit observations on Budget Performance", "page": 6, "level": 4}}]], "page": 6, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Performance of GOU warrants", "metadata": {"headings": [{"headings_0": {"content": "Performance of GOU warrants", "page": 6, "level": 1}}, {"headings_1": {"content": "No Observation Recommendation 1.1 Revenue Performance Performance of Non-Tax Revenue (NTR)", "page": 6, "level": 1}}], "page": 6, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that all budgeted NTR is collected and equipment contributing to NTR are well maintained. \nI advised the Accounting The entity had a revised approved budget of UGX.21.5Bn which was Officer to maintain the fully warranted representing 100% performance.", "metadata": {"headings": [{"headings_0": {"content": "Performance of GOU warrants", "page": 6, "level": 1}}, {"headings_1": {"content": "No Observation Recommendation 1.1 Revenue Performance Performance of Non-Tax Revenue (NTR)", "page": 6, "level": 1}}, [{"headings_0": {"content": "Performance of GOU warrants", "page": 6, "level": 1}}, {"headings_1": {"content": "No Observation Recommendation 1.1 Revenue Performance Performance of Non-Tax Revenue (NTR)", "page": 6, "level": 1}}]], "page": 6, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1.2 Utilization of Warrants", "metadata": {"headings": [{"headings_0": {"content": "1.2 Utilization of Warrants", "page": 6, "level": 1}}, {"headings_1": {"content": "Performance of GOU warrants", "page": 6, "level": 1}}], "page": 6, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Out of the total warrants of UGX.21.5Bn availed to the entity during \nlevel of performance and ensure that all appropriated funds are disbursed by MoFPED. \nI advised the Accounting the year, UGX.18.1Bn was utilized representing 84.2% utilization as Officer to ensure that shown in the table 4 below;  \nrecruitments are initiated in a timely manner to", "metadata": {"headings": [{"headings_0": {"content": "1.2 Utilization of Warrants", "page": 6, "level": 1}}, {"headings_1": {"content": "Performance of GOU warrants", "page": 6, "level": 1}}, [{"headings_0": {"content": "1.2 Utilization of Warrants", "page": 6, "level": 1}}, {"headings_1": {"content": "Performance of GOU warrants", "page": 6, "level": 1}}], [{"headings_0": {"content": "1.2 Utilization of Warrants", "page": 6, "level": 1}}, {"headings_1": {"content": "Performance of GOU warrants", "page": 6, "level": 1}}]], "page": 6, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table 4: Showing summary of utilization of received Warrants", "metadata": {"headings": [{"headings_0": {"content": "Table 4: Showing summary of utilization of received Warrants", "page": 6, "level": 5}}, {"headings_1": {"content": "1.2 Utilization of Warrants", "page": 6, "level": 1}}], "page": 6, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Programme Warrants Utilizatio Varianc %age ensure timely utilisation (UGX) Bn \nn of e (UGX) performance of funds released. warrants", "metadata": {"headings": [{"headings_0": {"content": "Table 4: Showing summary of utilization of received Warrants", "page": 6, "level": 5}}, {"headings_1": {"content": "1.2 Utilization of Warrants", "page": 6, "level": 1}}, [{"headings_0": {"content": "Table 4: Showing summary of utilization of received Warrants", "page": 6, "level": 5}}, {"headings_1": {"content": "1.2 Utilization of Warrants", "page": 6, "level": 1}}]], "page": 6, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Bn (UGX) Bn", "metadata": {"headings": [{"headings_0": {"content": "Bn (UGX) Bn", "page": 6, "level": 5}}, {"headings_1": {"content": "Table 4: Showing summary of utilization of received Warrants", "page": 6, "level": 5}}], "page": 6, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Human capital 21.5 18.1 3.4 84.2 Development \nTotal 21.5 18.1 3.4 84.2 \nThe warrants that were not utilized were meant for the following activity that was or not implemented at all.", "metadata": {"headings": [{"headings_0": {"content": "Bn (UGX) Bn", "page": 6, "level": 5}}, {"headings_1": {"content": "Table 4: Showing summary of utilization of received Warrants", "page": 6, "level": 5}}, [{"headings_0": {"content": "Bn (UGX) Bn", "page": 6, "level": 5}}, {"headings_1": {"content": "Table 4: Showing summary of utilization of received Warrants", "page": 6, "level": 5}}], [{"headings_0": {"content": "Bn (UGX) Bn", "page": 6, "level": 5}}, {"headings_1": {"content": "Table 4: Showing summary of utilization of received Warrants", "page": 6, "level": 5}}]], "page": 6, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table 5: Showing activities affected by under-utilization of warrants No Programm Warrants Activities Reason for the . e not affected by underutilization Utilized the under of warrants", "metadata": {"headings": [{"headings_0": {"content": "Table 5: Showing activities affected by under-utilization of warrants No Programm Warrants Activities Reason for the . e not affected by underutilization Utilized the under of warrants", "page": 6, "level": 5}}, {"headings_1": {"content": "Bn (UGX) Bn", "page": 6, "level": 5}}], "page": 6, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "(BN UGX) utilization  \n1 Human  \n3.4 General staff Non-recruitment of capital  \nsalaries for the critical cadres Developmen  \ncritical cadres due to release of t  \nnot recruited. funds to the entity two weeks to the end of the financial year.", "metadata": {"headings": [{"headings_0": {"content": "Table 5: Showing activities affected by under-utilization of warrants No Programm Warrants Activities Reason for the . e not affected by underutilization Utilized the under of warrants", "page": 6, "level": 5}}, {"headings_1": {"content": "Bn (UGX) Bn", "page": 6, "level": 5}}], "page": 6, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Total", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 6, "level": 5}}, {"headings_1": {"content": "Table 5: Showing activities affected by under-utilization of warrants No Programm Warrants Activities Reason for the . e not affected by underutilization Utilized the under of warrants", "page": 6, "level": 5}}], "page": 6, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3.4 \nNon utilisation of warrants defeats the purpose for which the supplementary was obtained", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 6, "level": 5}}, {"headings_1": {"content": "Table 5: Showing activities affected by under-utilization of warrants No Programm Warrants Activities Reason for the . e not affected by underutilization Utilized the under of warrants", "page": 6, "level": 5}}, [{"headings_0": {"content": "Total", "page": 6, "level": 5}}, {"headings_1": {"content": "Table 5: Showing activities affected by under-utilization of warrants No Programm Warrants Activities Reason for the . e not affected by underutilization Utilized the under of warrants", "page": 6, "level": 5}}]], "page": 6, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**1.3**", "**Output budgets**  Regulation 11(2)(d) of the Public Finance Management Regulations, 2016 states that the work plans of a vote shall indicate the funding allocated to each activity. observed that the budgets for all five (5) outputs assessed were supported by individual activity costing and budgets. **6: Showing the assessed outputs No Budget Budget Output** **Output Code**  320022  320023  320033  320009  320034 1 2 3 4 5 Immunization Services Inpatient Services Outpatient Services Diagnostic Services Prevention Rehabilitation services **Total** and **Budget \u2013 UGX Bn** 0.380 1.484 0.616 0.130 0.300 **2.91** I **Table**", "I advised the Accounting Officer to uphold the practice of ensuring that all outputs budgets have costed  activity workplans."], ["**1.4**", "**Implementation of outputs**  \uf0b7 I assessed the implementation of five (5) outputs that had been fully quantified with a total of twenty (20) activities worth UGX.2.91Bn and noted that all the five (5) outputs with (20) activities and expenditure worth UGX.2.91bn were fully implemented. Details in **Appendix 1.**", "I advised the Accounting Officer to uphold the practice of ensuring that all planned outputs are fully implemented"], ["", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 6, "level": 5}}, {"headings_1": {"content": "Table 5: Showing activities affected by under-utilization of warrants No Programm Warrants Activities Reason for the . e not affected by underutilization Utilized the under of warrants", "page": 6, "level": 5}}], "page": 7, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_7"], "type": "table"}}, {"content": "1.5", "metadata": {"headings": [{"headings_0": {"content": "Total", "page": 6, "level": 5}}, {"headings_1": {"content": "Table 5: Showing activities affected by under-utilization of warrants No Programm Warrants Activities Reason for the . e not affected by underutilization Utilized the under of warrants", "page": 6, "level": 5}}], "page": 7, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Delivery of Services from implemented activities", "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 7, "level": 1}}, {"headings_1": {"content": "Total", "page": 6, "level": 5}}], "page": 7, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I undertook procedures to confirm if activities implemented by the entity were implemented in a timely manner, were of acceptable quality, quantity, cost and functionality. I sampled three (3) activities with a total expenditure of UGX.2.4 Bn. Below is a summary of my findings details of which are provided in Appendix 2.", "metadata": {"headings": [{"headings_0": {"content": "Delivery of Services from implemented activities", "page": 7, "level": 1}}, {"headings_1": {"content": "Total", "page": 6, "level": 5}}], "page": 7, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table 7: Summary of service delivery from implemented activities", "metadata": {"headings": [{"headings_0": {"content": "Table 7: Summary of service delivery from implemented activities", "page": 7, "level": 1}}, {"headings_1": {"content": "Delivery of Services from implemented activities", "page": 7, "level": 1}}], "page": 7, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["1.", "Human capital Develop ment", "Immuniz ations", "0.380", "Services  were provided to more than the  targeted beneficiaries  by 140,496 beneficiaries. This was attributed to high patient volume in the facility", "The activity was implemented in a timely manner, as the planned target(quantity) and  within Budget (No cost overruns)", "Management appreciates  the commendation"], [null, null, "Admissio ns  NICU to", "1.484", "Admissions services were provided to more than the targeted by 686 beneficiaries. This was attributed to Improved service delivery  the Hospital, high patient volumes & Prevailing inflation  increasing the cost of private by", "The activity was implemented in a timely manner, as the planned target (quantity) and  within Budget (No cost overruns)", "Management appreciates  the commendation"]], "metadata": {"headings": [{"headings_0": {"content": "Table 7: Summary of service delivery from implemented activities", "page": 7, "level": 1}}, {"headings_1": {"content": "Delivery of Services from implemented activities", "page": 7, "level": 1}}], "page": 7, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "columns": ["No", "Progra mme", "Activity details", "Total expendi ture (UGX) \u2018Bn", "Summary of findings", "Audit Remarks (Time, Quality, Quantity, Cost and Functionality)", "Management Response"], "type": "table"}}, {"content": [["", "services", "", "", null], ["Outpatie nts seen", "0.616", "Outpatients by the services were provided to more than the targeted by 23,206 beneficiaries. This was attributed to Improved service delivery  Hospital, encouragement of mothers to adhere to the 8  ANC visits;  Increased uptake of family  services  &Prevailing inflation increasing the cost of private  services planning", "The activity was implemented in a timely manner, as the planned target (quantity) and  within Budget (No cost overruns)", "Management appreciates  the commendation"]], "metadata": {"headings": [{"headings_0": {"content": "Table 7: Summary of service delivery from implemented activities", "page": 7, "level": 1}}, {"headings_1": {"content": "Delivery of Services from implemented activities", "page": 7, "level": 1}}], "page": 8, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 8, "level": 1}}, {"headings_1": {"content": "Table 7: Summary of service delivery from implemented activities", "page": 7, "level": 1}}], "page": 8, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to uphold the level of performance inregard to ensuring that activies of acceptable quality, quantity, cost and functionality are implemented in a timely manner. \n2.0", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 8, "level": 1}}, {"headings_1": {"content": "Table 7: Summary of service delivery from implemented activities", "page": 7, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 8, "level": 1}}, {"headings_1": {"content": "Table 7: Summary of service delivery from implemented activities", "page": 7, "level": 1}}]], "page": 8, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management of the Government Salary Payroll", "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 1}}], "page": 8, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In his letter to the Auditor General dated 29 th November 2022 referenced HRM 155/222/02, the Minister for Finance Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, during the annual audits of all Government entities for the year ended 30 th June 2023, I carried out the audit of all salary payrolls across Government, as a key audit matter, to establish the root causes of the identified challenges and propose remedial measures accordingly. The audit covered the last four financial years 2019/2020 to 2022/2023. \nDuring the audit, I undertook a physical headcount/validation of all employees at Kawempe National Referral Hospital, who existed on the February 2023 payroll, and further examined their records supporting their appointments into service. I further undertook other procedures to review the accuracy of the payroll including: reviewing the planning, budgeting and payments during the four year period. \nI established that, during the last four financial years, Kawempe National Referral Hospital had a cumulative wage budget of UGX.34,454,871,252 out of which a cumulative amount of UGX.30,862,676,858 was utilised as shown in table 9 below;", "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 1}}, [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 1}}], [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 1}}], [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 8, "level": 1}}]], "page": 8, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table 8: Annual wage bill budget and expenditure for the last four FYs", "metadata": {"headings": [{"headings_0": {"content": "Table 8: Annual wage bill budget and expenditure for the last four FYs", "page": 9, "level": 1}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 1}}], "page": 9, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["2019/20", "6,341,989,016", "6,329,336,418", "12,652,598"], ["2020/21", "6,331,989,016", "6,160,439,305", "171,549,711"], ["2021/22", "7,636,169,093", "7,621,452,831", "14,716,262"], ["2022/23", "14,144,724,127", "10,751,448,304", "3,393,275,823"], ["**Total**", "**34,454,871,252**", "**30,862,676,858**", "**3,592,194,394**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 8: Annual wage bill budget and expenditure for the last four FYs", "page": 9, "level": 1}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 1}}], "page": 9, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "columns": ["Years", "Budget \u2013 UGX", "Actual - UGX", "Un-utilized funds - UGX"], "type": "table"}}, {"content": "I issued a separate detailed audit report upon completion of the audit procedures and below is a summary of the key findings from the Audit;", "metadata": {"headings": [{"headings_0": {"content": "Table 8: Annual wage bill budget and expenditure for the last four FYs", "page": 9, "level": 1}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 1}}], "page": 9, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table 9: Summary of Key audit observations on Payroll Audit", "metadata": {"headings": [{"headings_0": {"content": "Table 9: Summary of Key audit observations on Payroll Audit", "page": 9, "level": 1}}, {"headings_1": {"content": "Table 8: Annual wage bill budget and expenditure for the last four FYs", "page": 9, "level": 1}}], "page": 9, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["**2.1**", "**10: showing a summary of the validation results of** 0 327 **Number of Individuals 328** **Details** Total Number of staff as per February 2023 payroll  Total number of employees fully verified (A)  Total number of employees partially verified (B)  Total number of employees who appeared but were not verified (C)  The total number  of employees who  did not appear for  headcount (no-  shows)  **Subtotal (A+B+C+D+E)=F** Employees who appeared for headcount but were not on the payroll - New records (G)  **Overall Total covered (G+F)** Accounted for (on payroll) [D]  Not Accounted for (Off-payroll) [E] **328** 0 **328** 0 1 Below are details of the validation results; **Amount (UGX) 869,613,059** 867,304,583 2,608,476 **869,613,059** **869,613,059** **staff** Out of 328 employees, a total of 327 (99.6%) who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified. 1 (0.4%) employee on the payroll did not appear for the validation due to abscondment. A total of UGX.15,650,856 was irregularly paid to the employee between August 2022 and February 2023. The employee who was paid UGX.2,608,476 for February 2023 salary was removed from the payroll in consultation with the Accounting Officer. The Accounting Officer concurred with my findings and committed to periodically update the employee information and payroll. **Validation of Employees on the Entity Main payroll**  Out of 328 employees on Kawempe National Referral Hospital February 2023 salary payroll, a total of 327 (99.6%) were fully verified, while 1 (0.4%) did not show up as summarized in the table 10 below; **Table** a) b)", "advised  the Accounting Officer to periodically update employee  lists, reconcile the payroll and liaise with other relevant stakeholders to  timely deletion of those who have exited. ensure I"], ["**2.2**", "**Validation of Short-term/temporary staff**  I noted that Public Service Standing Orders, 2021 do not provide guidance on the management of short-term /temporary employees.", "I advised the Accounting Officer to"]], "metadata": {"headings": [{"headings_0": {"content": "Table 9: Summary of Key audit observations on Payroll Audit", "page": 9, "level": 1}}, {"headings_1": {"content": "Table 8: Annual wage bill budget and expenditure for the last four FYs", "page": 9, "level": 1}}], "page": 9, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_7"], "type": "table"}}, {"content": [["**No Observation Recommendation**", null], ["uphold the level of performance in regard to ensuring up-to- date employee lists for the  short- term/temporary employees maintained. are However, I verified employees in this category in line with Regulation 39 (2) of the Employment Regulations, 2011 and case law. the 38 employees on Kawempe National Referral Hospital February 2023 salary payroll were fully verified as summarized in the table below; **11: Showing a summary of the validation results of Short- term/temporary staff** 0 38 **Number of Individuals** **Details** Total Number of staff as per February 2023 short-term payroll  Total number of employees fully verified (A)  Total number of employees partially verified (B)  Total number of employees who appeared but were not verified (C) The total number  Accounted for of employees who  (on payroll) [D] did not appear for  Not Accounted headcount (no- for (Off-payroll) shows)  [E]  **Subtotal (A+B+C+D+E)=F** Employees who appeared for headcount but were not on the payroll \\- New records (G)  **Overall Total covered (G+F)** **38** 0 **38** 0 0 **Amount (UGX)** 24,504,473 **24,504,473** **24,504,473** All the 38 short term employees who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified. Accounting Officer concurred with the validated Short- term/temporary staff payroll and committed to periodically update the employee information and payroll. All **Table** The", null], ["**2.3** Inconsistencies in Employee Details**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 9: Summary of Key audit observations on Payroll Audit", "page": 9, "level": 1}}, {"headings_1": {"content": "Table 8: Annual wage bill budget and expenditure for the last four FYs", "page": 9, "level": 1}}], "page": 10, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "columns": ["No", "Recommendation"], "type": "table"}}, {"content": [["**No Observation Recommendation**", null], ["uphold the level of performance in regard to ensuring up-to- date employee lists for the  short- term/temporary employees maintained. are However, I verified employees in this category in line with Regulation 39 (2) of the Employment Regulations, 2011 and case law. the 38 employees on Kawempe National Referral Hospital February 2023 salary payroll were fully verified as summarized in the table below; **11: Showing a summary of the validation results of Short- term/temporary staff** 0 38 **Number of Individuals** **Details** Total Number of staff as per February 2023 short-term payroll  Total number of employees fully verified (A)  Total number of employees partially verified (B)  Total number of employees who appeared but were not verified (C) The total number  Accounted for of employees who  (on payroll) [D] did not appear for  Not Accounted headcount (no- for (Off-payroll) shows)  [E]  **Subtotal (A+B+C+D+E)=F** Employees who appeared for headcount but were not on the payroll \\- New records (G)  **Overall Total covered (G+F)** **38** 0 **38** 0 0 **Amount (UGX)** 24,504,473 **24,504,473** **24,504,473** All the 38 short term employees who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified. Accounting Officer concurred with the validated Short- term/temporary staff payroll and committed to periodically update the employee information and payroll. All **Table** The", null], ["**2.3** Inconsistencies in Employee Details**", ""], ["A total of 64 employees on the Main payroll had inconsistencies in their names, NINs, dates of birth and gender captured in the main and short- term contract payrolls and data captured by NIRA on the National Identity cards. information undermines the integrity of the entity\u2019s records and may complicate the employee service history and retirement procedures. was attributed to among others: errors at the time of data capture by NIRA, errors at the time of data capture for payroll preparation and changes initiated by employees but without corresponding adjustments on the payroll. Inconsistent This", "I advised the"], [null, "Accounting Officer to"], [null, "engage the affected"], [null, "staff and ensure that"], [null, "employee records are"], [null, "duly updated and"], [null, "brought to the"], [null, "attention of the"], [null, "appropriate"], [null, "authorities within a"], [null, "specified timeline for"], [null, "action."], [null, ""], ["advised  the Accounting Officer to engage MoFPED and ensure  all appropriated funds are released in time to ensure full utilization of the wage budget that I **2.4**  **Utilization of the Wage Budget**  I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.34,454,871,252 Budgeted and approved wage funds for the four financial years, only UGX.30,862,676,858 was spent giving rise to unspent balances amounting to UGX.3,592,194,394 as shown in the table 12 below; **12: Showing analysis of spending on budgeted wage funds** **Years**  **Budget - UGX** Actual - UGX** 2019/20 2020/21 2021/22 6,341,989,016 6,331,989,016 7,636,169,093 6,329,336,418 6,160,439,305 7,621,452,831 **Un-utilized funds - UGX** 12,652,598 171,549,711 14,716,262 **Table**", null]], "metadata": {"headings": [{"headings_0": {"content": "Table 9: Summary of Key audit observations on Payroll Audit", "page": 9, "level": 1}}, {"headings_1": {"content": "Table 8: Annual wage bill budget and expenditure for the last four FYs", "page": 9, "level": 1}}], "page": 10, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "columns": ["No", "Recommendation"], "type": "table"}}, {"content": [["**No Observation Recommendation**", null], ["2022/23 **Total** 14,144,724,127 **34,454,871,252** 10,751,448,304  3,393,275,823 **30,862,676,858 3,592,194,394** to utilize the budgeted wage funds implies unrealistic budgeting in respect of the wage bill and locks resources which could have been used to deliver other public services. Besides, this could also expose the unutilized funds to the risk of misuse. Accounting Officer explained that:  UGX.12,652,598 related to two officers transfered during the year but not replaced. not absorbed in 2020/2021 related to Doctors transferred from Kawempe Hospital to various Regional Referral Hospitals.  UGX.14,716,262 related to a void EFT for Uganda Consumer Lenders Association for the month of May 2022; and was swept back at the end of year. was money meant for recruitment of critical cadres for FY2022/23. However, the money was released two weeks to the end of financial year as a supplementary. Management could not warrant the money in question since it could not be utilized and was swept back to Treasury. Failure The UGX.171,549,711 UGX.3,393,275,823", null], ["**2.5** Review of the Entity Staff Establishment**", ""], ["During the audit, I undertook procedures to review the completeness and relevancy of the entity establishment and noted that out of 934 approved positions, a total of 327 positions were filled leaving a gap of 607 vacant positions. affects the effective service delivery to the patients. Accounting Officer explained that the Hospital is grossly understaffed at 35%. However, during FY 2023/2024, the Hospital received UGX 3.9billion for recruitment of critical positions but has not yet got clearance from Public Service. Understaffing The", "I advised the"], [null, "Accounting Officer to"], [null, "expedite the clearance"], [null, "process with the"], [null, "Ministry of Public"], [null, "Service in order to"], [null, "have the critical"], [null, "positions filled."], [null, ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 9: Summary of Key audit observations on Payroll Audit", "page": 9, "level": 1}}, {"headings_1": {"content": "Table 8: Annual wage bill budget and expenditure for the last four FYs", "page": 9, "level": 1}}], "page": 11, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_6"], "type": "table"}}, {"content": "Other matter", "metadata": {"headings": [{"headings_0": {"content": "Other matter", "page": 11, "level": 1}}, {"headings_1": {"content": "Table 9: Summary of Key audit observations on Payroll Audit", "page": 9, "level": 1}}], "page": 11, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n3.0", "metadata": {"headings": [{"headings_0": {"content": "Other matter", "page": 11, "level": 1}}, {"headings_1": {"content": "Table 9: Summary of Key audit observations on Payroll Audit", "page": 9, "level": 1}}, [{"headings_0": {"content": "Other matter", "page": 11, "level": 1}}, {"headings_1": {"content": "Table 9: Summary of Key audit observations on Payroll Audit", "page": 9, "level": 1}}]], "page": 11, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Findings from the Audit of Focus Areas", "metadata": {"headings": [{"headings_0": {"content": "Findings from the Audit of Focus Areas", "page": 11, "level": 1}}, {"headings_1": {"content": "Other matter", "page": 11, "level": 1}}], "page": 11, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Included in the warrants is a total figure of UGX.2,563,108,526 which I audited using two focus area approaches on Utilization and Maintenance of Medical Equipment and Management of Essential medicines, listed below are my findings. \n3.1", "metadata": {"headings": [{"headings_0": {"content": "Findings from the Audit of Focus Areas", "page": 11, "level": 1}}, {"headings_1": {"content": "Other matter", "page": 11, "level": 1}}, [{"headings_0": {"content": "Findings from the Audit of Focus Areas", "page": 11, "level": 1}}, {"headings_1": {"content": "Other matter", "page": 11, "level": 1}}]], "page": 11, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Utilization and Maintenance of Medical Equipment", "metadata": {"headings": [{"headings_0": {"content": "The Utilization and Maintenance of Medical Equipment", "page": 11, "level": 1}}, {"headings_1": {"content": "Findings from the Audit of Focus Areas", "page": 11, "level": 1}}], "page": 11, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3.1.1 Lack of Training in Medical Equipment Maintenance", "metadata": {"headings": [{"headings_0": {"content": "3.1.1 Lack of Training in Medical Equipment Maintenance", "page": 11, "level": 1}}, {"headings_1": {"content": "The Utilization and Maintenance of Medical Equipment", "page": 11, "level": 1}}], "page": 11, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Paragraph 5.2.2 of National Medical Equipment Policy (2009), requires that for effective equipment management, proper equipment user and application training must be carried out for the Health Workers and Engineers and Technicians in the use, operation, care, handling and equipment maintenance. \nI interviewed the Biomedical Engineering team and established that they lacked training in use and maintenance of the following equipment;", "metadata": {"headings": [{"headings_0": {"content": "3.1.1 Lack of Training in Medical Equipment Maintenance", "page": 11, "level": 1}}, {"headings_1": {"content": "The Utilization and Maintenance of Medical Equipment", "page": 11, "level": 1}}, [{"headings_0": {"content": "3.1.1 Lack of Training in Medical Equipment Maintenance", "page": 11, "level": 1}}, {"headings_1": {"content": "The Utilization and Maintenance of Medical Equipment", "page": 11, "level": 1}}]], "page": 11, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Automated Laboratory Equipment", "metadata": {"headings": [{"headings_0": {"content": "3.1.1 Lack of Training in Medical Equipment Maintenance", "page": 11, "level": 1}}, {"headings_1": {"content": "The Utilization and Maintenance of Medical Equipment", "page": 11, "level": 1}}], "page": 11, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "list"}}, {"content": "- Radiology Imaging Equipment\n- Medical Gases Plumbing, Installation, Service and Repair\n- Mechanical Ventilation for ICU and NICU", "metadata": {"headings": [{"headings_0": {"content": "3.1.1 Lack of Training in Medical Equipment Maintenance", "page": 11, "level": 1}}, {"headings_1": {"content": "The Utilization and Maintenance of Medical Equipment", "page": 11, "level": 1}}], "page": 12, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "list"}}, {"content": "These are critical medical equipment which must always have preventive maintenance to mitigate the possible fatal results on hospital patients in case of breakdown. \nThe Accounting Officer explained that the Hospital is grossly understaffed at 35% and in Engineering unit there is only one Biomedical Engineer to maintain the hospital equipment. This creates a big gap in terms of equipment maintenance and user trainings. However, the Biomedical Engineer has been tasked to come up with user training schedule effective FY2023/24. Also submission has been made to Health Service Commission for recruitment of another Biomedical Engineer.", "metadata": {"headings": [{"headings_0": {"content": "3.1.1 Lack of Training in Medical Equipment Maintenance", "page": 11, "level": 1}}, {"headings_1": {"content": "The Utilization and Maintenance of Medical Equipment", "page": 11, "level": 1}}, [{"headings_0": {"content": "3.1.1 Lack of Training in Medical Equipment Maintenance", "page": 11, "level": 1}}, {"headings_1": {"content": "The Utilization and Maintenance of Medical Equipment", "page": 11, "level": 1}}]], "page": 12, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 12, "level": 1}}, {"headings_1": {"content": "3.1.1 Lack of Training in Medical Equipment Maintenance", "page": 11, "level": 1}}], "page": 12, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to make provisions in the annual budget and workplans for training of Biomedical Engineer and users of the medical equipment as planned. In addition, a follow up on submitted request to recruit another Biomedical Engineer with Health Service Commission should be made.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 12, "level": 1}}, {"headings_1": {"content": "3.1.1 Lack of Training in Medical Equipment Maintenance", "page": 11, "level": 1}}], "page": 12, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3.1.2 Idle Medical Equipment", "metadata": {"headings": [{"headings_0": {"content": "3.1.2 Idle Medical Equipment", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 1}}], "page": 12, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Paragraph 5.2.2 of The National Medical Equipment Policy (2009) on Operation of Medical Equipment states that all health workers are responsible for ensuring that equipment is used well and maintained properly. I established that some medical equipment had not been utilized. Details are shown in Appendix 3. \nNone utilization of Medical Equipment leads to poor service delivery to patients and quick deterioration hence wastage of resources used to purchase them.  \nThe Accounting Officer explained that Kawempe National Referral Hospital has inadequate funding for maintenance of Medical Equipment. The required budget for maintenance is about UGX.1.7b and only UGX.742M is allocated for this purpose. This leaves a very a big gap in terms of maintenance of the medical equipment in question.", "metadata": {"headings": [{"headings_0": {"content": "3.1.2 Idle Medical Equipment", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 1}}, [{"headings_0": {"content": "3.1.2 Idle Medical Equipment", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 1}}]], "page": 12, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 12, "level": 1}}, {"headings_1": {"content": "3.1.2 Idle Medical Equipment", "page": 12, "level": 1}}], "page": 12, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to engage the relevant Committee of Health in Parliament and the MoFPED for appropriation of the required funding for the maintenance of all Hospital Medical Equipment to improve efficiency in the health service delivery.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 12, "level": 1}}, {"headings_1": {"content": "3.1.2 Idle Medical Equipment", "page": 12, "level": 1}}], "page": 12, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "3.1.3 Failure to decommission or dispose of non-functioning equipment", "metadata": {"headings": [{"headings_0": {"content": "3.1.3 Failure to decommission or dispose of non-functioning equipment", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 1}}], "page": 12, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Section 5.5 of National Medical Equipment Policy (2009) states the reasons for disposal to include obsolescence, uneconomical use, and lack of spare parts. \nI established that non-functional medical equipment fit for disposal remained within the hospital premises. Failure to dispose obsolete equipment leads to their further deterioration in value, increases risks of accidents and occupies the already limited storage space in the crowded hospital. \nThe Accounting Officer stated that the items in question were disposed of on 29 th July 2023 by public Auction method. The few obsolete beds that remained did not attract any bidder and management has written to Permanent Secretary MOH to have the said obsolete beds transferred to Wabigalo for storage.", "metadata": {"headings": [{"headings_0": {"content": "3.1.3 Failure to decommission or dispose of non-functioning equipment", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 1}}, [{"headings_0": {"content": "3.1.3 Failure to decommission or dispose of non-functioning equipment", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 1}}], [{"headings_0": {"content": "3.1.3 Failure to decommission or dispose of non-functioning equipment", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 1}}]], "page": 12, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 13, "level": 1}}, {"headings_1": {"content": "3.1.3 Failure to decommission or dispose of non-functioning equipment", "page": 12, "level": 1}}], "page": 13, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to follow up the matter with the Permanent Secretary MoH so that space is created for other puposes. \n3.2", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 13, "level": 1}}, {"headings_1": {"content": "3.1.3 Failure to decommission or dispose of non-functioning equipment", "page": 12, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 13, "level": 1}}, {"headings_1": {"content": "3.1.3 Failure to decommission or dispose of non-functioning equipment", "page": 12, "level": 1}}]], "page": 13, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management of Essential Medicines and Health Supplies", "metadata": {"headings": [{"headings_0": {"content": "Management of Essential Medicines and Health Supplies", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], "page": 13, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3.2.1 Non-delivery of ordered Medicines and Health Supplies", "metadata": {"headings": [{"headings_0": {"content": "3.2.1 Non-delivery of ordered Medicines and Health Supplies", "page": 13, "level": 1}}, {"headings_1": {"content": "Management of Essential Medicines and Health Supplies", "page": 13, "level": 1}}], "page": 13, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "According to the Procurement Plan for the year under audit, the Hospital was allocated UGX.5,500,000,000 for drugs and medical supplies through NMS. \nAnalysis of deliveries of drugs and medical supplies by NMS showed that only UGX.4,889,804,249 worth of drugs and medical supplies were delivered leaving UGX.610,195,751 worth of drugs and medical supplies not delivered. Details are shown in Appendix 4. \nFailure to deliver ordered drugs and medical supplies affects the provision vital medical services to patients.  \nThe Accounting Officer explained that the Hospital Management submitted all the twelve (12) EMHS orders to NMS as per the monthly schedule worth the annual budget allocation of UGX.5.5Bn for FY2022/2023. \nThe Accounting Officer further explained that Hospital has consistently engaged NMS, on the un delivered supplies through the discrepancy delivery notes. Also management has had an engagement meeting with NMS management to discuss on the outstanding drug balance and a letter to this effect was written requesting for same.", "metadata": {"headings": [{"headings_0": {"content": "3.2.1 Non-delivery of ordered Medicines and Health Supplies", "page": 13, "level": 1}}, {"headings_1": {"content": "Management of Essential Medicines and Health Supplies", "page": 13, "level": 1}}, [{"headings_0": {"content": "3.2.1 Non-delivery of ordered Medicines and Health Supplies", "page": 13, "level": 1}}, {"headings_1": {"content": "Management of Essential Medicines and Health Supplies", "page": 13, "level": 1}}], [{"headings_0": {"content": "3.2.1 Non-delivery of ordered Medicines and Health Supplies", "page": 13, "level": 1}}, {"headings_1": {"content": "Management of Essential Medicines and Health Supplies", "page": 13, "level": 1}}], [{"headings_0": {"content": "3.2.1 Non-delivery of ordered Medicines and Health Supplies", "page": 13, "level": 1}}, {"headings_1": {"content": "Management of Essential Medicines and Health Supplies", "page": 13, "level": 1}}]], "page": 13, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 13, "level": 1}}, {"headings_1": {"content": "3.2.1 Non-delivery of ordered Medicines and Health Supplies", "page": 13, "level": 1}}], "page": 13, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to follow up with NMS to ensure that all undelivered drugs for which NMS had been paid are delivered to Kawempe NRH.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 13, "level": 1}}, {"headings_1": {"content": "3.2.1 Non-delivery of ordered Medicines and Health Supplies", "page": 13, "level": 1}}], "page": 13, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Other Information", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], "page": 13, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer and other supplementary information. The other information does not include the financial statements and my auditors' report thereon. My opinion on the financial statements does not cover the other information, and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the other information and, in doing so, consider whether the other information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise appears to be materially misstated. If, based on the work I have performed, I conclude that there is a material misstatement of this other information, I am required to report that fact. I have nothing to report in this regard.", "metadata": {"headings": [{"headings_0": {"content": "Other Information", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}, [{"headings_0": {"content": "Other Information", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}]], "page": 13, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management Responsibilities for the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 13, "level": 1}}], "page": 13, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable to Parliament for the funds and resources of Kawempe National Referral Hospital.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 13, "level": 1}}], "page": 13, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer is also responsible for the preparation of financial statements in accordance with the requirements of the Public Finance Management Act, 2015 and for such internal control as the Accounting Officer determines is necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or error. In preparing the financial statements, the Accounting Officer is responsible for assessing the Ministry's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary. \nThe Accounting Officer is responsible for overseeing the Ministry's financial reporting process.", "metadata": {"headings": [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 13, "level": 1}}, [{"headings_0": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 1}}, {"headings_1": {"content": "Other Information", "page": 13, "level": 1}}]], "page": 14, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 14, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 1}}], "page": 14, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes my opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement, when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users, taken on the basis of these financial statements. \nAs part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain professional scepticism throughout the audit. I also;", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 14, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 1}}, [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 14, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 1}}]], "page": 14, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 14, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 1}}], "page": 14, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "list"}}, {"content": "- Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Hospital's internal control.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 14, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 1}}], "page": 14, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "list"}}, {"content": "- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the Accounting Officer.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 14, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 1}}], "page": 14, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "list"}}, {"content": "- Conclude on the appropriateness of Accounting Officer's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Hospital's ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor's report. However, future events or conditions may cause the Hospital to cease to continue as a going concern.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 14, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 1}}], "page": 14, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "list"}}, {"content": "- Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that is in compliance with the Government of Uganda Public Financial Management laws and regulations.", "metadata": {"headings": [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 14, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 1}}], "page": 14, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "list"}}, {"content": "I communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant deficiencies in internal control that I identify during my audit. \nI also provide the Accounting Officer with a statement that I have complied with relevant ethical requirements regarding independence and, to communicate with the Accounting Officer all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, actions taken to eliminate threats or safegurads applied. \nFrom the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor's report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. \nOther Reporting Responsibilities  \nIn accordance with Section 19 (1) of the National Audit Act (NAA), 2008, I report to you, based on my work described on the audit of Financial Statements, that; except for the matters raised in compliance with legislation section below, and whose effect have 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": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 14, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 1}}, [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 14, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 1}}], [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 14, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 1}}], [{"headings_0": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 14, "level": 1}}, {"headings_1": {"content": "Management Responsibilities for the Financial Statements", "page": 13, "level": 1}}]], "page": 15, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Report on the Audit of Compliance with Legislation", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 15, "level": 1}}, {"headings_1": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 14, "level": 1}}], "page": 15, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In accordance with Section 19 of the NAA 2008, I have a responsibility to report material findings on the compliance of the Kawempe NRH with specific matters in key legislations. I performed procedures primarily to identify findings but not to gather evidence to express assurance.  \nThe material finding in respect of the compliance criteria for the applicable subject matters are as follows; \n4.0", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 15, "level": 1}}, {"headings_1": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 14, "level": 1}}, [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 15, "level": 1}}, {"headings_1": {"content": "Auditor's Responsibilities for the audit of the Financial Statements", "page": 14, "level": 1}}]], "page": 15, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Inadequate and inappropriate storage facilities", "metadata": {"headings": [{"headings_0": {"content": "Inadequate and inappropriate storage facilities", "page": 15, "level": 1}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 15, "level": 1}}], "page": 15, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Paragraph 2 of Chapter 5 of the EMHS Manual 2019 states that Essential Medicines and Health Supplies should be stored appropriately in order to maintain their potency and quality. I established that the Hospital stores space is inadequate to sufficiently accommodate delivery of medicines and medical supplies. This has resulted in the storage of supplies in containers and corridors when the stores are filled. \nPoor storage can result in deterioration or the development of poisonous degradation products that can be hazardous to the patient. \nThe Accounting Officer explained that they engaged Ministry of Finance Planning and Economic Development, Ministry of Health and Parliament to provide funding for acquisition of land in immediate neighbourhood for expansion. Besides as a mitigation measure, management has tried to improvise storage facility by acquiring containers.", "metadata": {"headings": [{"headings_0": {"content": "Inadequate and inappropriate storage facilities", "page": 15, "level": 1}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 15, "level": 1}}, [{"headings_0": {"content": "Inadequate and inappropriate storage facilities", "page": 15, "level": 1}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 15, "level": 1}}], [{"headings_0": {"content": "Inadequate and inappropriate storage facilities", "page": 15, "level": 1}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 15, "level": 1}}]], "page": 15, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 1}}, {"headings_1": {"content": "Inadequate and inappropriate storage facilities", "page": 15, "level": 1}}], "page": 16, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to expedite the process of lobbying for funding through the stated authorities for acquisition of land in the neighbourhood for expansion. \nJohn F. S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 1}}, {"headings_1": {"content": "Inadequate and inappropriate storage facilities", "page": 15, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 16, "level": 1}}, {"headings_1": {"content": "Inadequate and inappropriate storage facilities", "page": 15, "level": 1}}]], "page": 16, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 16, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}], "page": 16, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "20 th December, 2023", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 16, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 1}}], "page": 16, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 17, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 16, "level": 1}}], "page": 17, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 1: Implementation of Planned Outputs Fully implemented out-puts", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: Implementation of Planned Outputs Fully implemented out-puts", "page": 17, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 17, "level": 1}}], "page": 17, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["1", "Human Capital Develop ment", "02 Population Health, Safety and Managemen t", "1203010301 RMNCAH Sharpened Plan funded", "320023 Services Inpatient", "1.484", "6", "6"], [null, null, null, null, "320033 Outpatient Services", "0.616", "4", "4"], ["", "", "", "1203010513 Laboratory quality management system in place", "320009 Diagnostic Services", "0.130", "3", "3"], ["", "", "", "1203010518 Target population fully immunized", "320022 Immunization Services and Out reaches", "0.380", "3", "3"], ["", "", "", "1203010509 Reduced morbidity and mortality due to HIV/AIDS, TB and malaria and other communicable diseases", "320034 Prevention and Rehabilitation services", "0.300", "4", "4"], ["", "", "", "", "", "**2.91**", "**20**", "**20**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: Implementation of Planned Outputs Fully implemented out-puts", "page": 17, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 17, "level": 1}}], "page": 17, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "columns": ["N o.", "Program", "Sub- program", "PIAP-out", "Budget Out-put", "Total Out- put expenditur e UGX \u2018000\u201d", "Total No of activiti es", "Number of fully implement ed activities"], "type": "table"}}, {"content": "Appendix 2: Service delivery/Summary of Inspections", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Service delivery/Summary of Inspections", "page": 17, "level": 1}}, {"headings_1": {"content": "Appendix 1: Implementation of Planned Outputs Fully implemented out-puts", "page": 17, "level": 1}}], "page": 17, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["1", "Immunizations", "0.380", "Immunization services were provided to more than the targeted beneficiaries by 140496 beneficiaries. This was attributed to high patient volume in the facility"], ["2", "Inpatient Services(admission to Admissions to NICU)", "1.484", "Admissions services were provided to more than the targeted by 686 beneficiaries. This was attributed to Improved service delivery by the Hospital, high patient volumes &Prevailing inflation increasing the cost of private services"], ["3", "Outpatient", "0.616", "Outpatients services were provided to more than the targeted by 23206 beneficiaries. This was attributed to Improved service delivery by the Hospital,  Encouragement of mothers to adhere to the 8ANC visits; Increased uptake of family planning services &Prevailing inflation increasing the cost of private Services."], ["4", "Prevention Rehabilitation services and", "0.300", ""], ["5", "Diagnostic Services", "0.130", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Service delivery/Summary of Inspections", "page": 17, "level": 1}}, {"headings_1": {"content": "Appendix 1: Implementation of Planned Outputs Fully implemented out-puts", "page": 17, "level": 1}}], "page": 17, "document_name": "Kawempe National Referral Hospital Report of the Auditor General, 2023", "columns": ["N o", "Activity inspected", "Total expenditure UGX ( \u2018000)", "Summary of findings"], "type": "table"}}], "table_of_contents": [{"content": ["OFFICE OF THE AUDITOR GENERAL", "THE REPUBLIC OF UGANDA", "OFFICE OF THE AUDITOR GENERAL", "UGANDA"], "page": 1}, {"content": ["LIST OF ACRONYMS - iii", "Opinion - 1", "Basis for Opinion - 1", "Key Audit Matter - 1", "  1.0 Implementation of the approved budget for FY 2022/23 - 1", "  2.0 Management of the Government Salary Payroll - 5", "Other matter - 8", "  3.0 Findings from the Audit of Focus Areas - 8", "Other Information - 10", "Management Responsibilities for the Financial Statements - 10", "Auditor's Responsibilities for the audit of the Financial Statements - 11", "Other Reporting Responsibilities - 12", "Report on the Audit of Compliance with Legislation - 12", "  4.0 Inadequate and inappropriate storage facilities - 12", "Appendices - 14", "Appendix 1: Implementation of Planned Outputs - 14", "Appendix 2: Service delivery/Summary of Inspections - 14", "Appendix 3: Idle Medical Equipment - 15", "Appendix 4: Un-delivered Medicines and Health Supplies - 15"], "page": 2}]}

reports/chunks/Lira Regional Referral Hospital Report of the Auditor General, 2023.chunks.json

@@ -0,0 +1 @@
+{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 1}}], "page": 1, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF LIRA REGIONAL REFERRAL HOSPITAL", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF LIRA REGIONAL REFERRAL HOSPITAL", "page": 1, "level": 1}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 1}}], "page": 1, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE 2023 \nTable of Contents \nList of Acronyms", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF LIRA REGIONAL REFERRAL HOSPITAL", "page": 1, "level": 1}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 1}}, [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF LIRA REGIONAL REFERRAL HOSPITAL", "page": 1, "level": 1}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 1}}], [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF LIRA REGIONAL REFERRAL HOSPITAL", "page": 1, "level": 1}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 1}}]], "page": 1, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["GoU", "Government of Uganda"], ["INTOSAI", "International Organization of Supreme Audit Institutions"], ["ISSAIs", "International Standards of Supreme Audit Institutions"], ["MoFPED", "Ministry of Finance, Planning and Economic Development"], ["NTR", "Non-Tax Revenue"], ["PFMA", "Public Finance Management Act"], ["RRH", "Regional Referral Hospital"], ["UGX", "Uganda Shilling"]], "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF LIRA REGIONAL REFERRAL HOSPITAL", "page": 1, "level": 1}}, {"headings_1": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 1}}], "page": 3, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "columns": ["Acronym", "Meaning"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF LIRA REGIONAL REFERRAL HOSPITAL", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF LIRA REGIONAL REFERRAL HOSPITAL", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF LIRA REGIONAL REFERRAL HOSPITAL", "page": 1, "level": 1}}], "page": 4, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE 2023", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF LIRA REGIONAL REFERRAL HOSPITAL", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF LIRA REGIONAL REFERRAL HOSPITAL", "page": 1, "level": 1}}], "page": 4, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS OF LIRA REGIONAL REFERRAL HOSPITAL", "page": 4, "level": 1}}], "page": 4, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "OPINION", "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}], "page": 4, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of Lira Regional Referral Hospital, which comprise the Statement of Financial Position as at 30 th June 2023, the Statement of 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. \nIn my opinion, the financial statements of Lira Regional Referral Hospital for the year ended 30 th June 2023 are prepared, in all material respects, in accordance with section 51 of the Public Finance Management Act (PFMA), 2015 (as amended), the Financial Reporting Guide, 2018 and as guided by the Accountant General.", "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}, [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}]], "page": 4, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "BASIS FOR OPINION  \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the audit of the Financial Statements section of my report. I am independent of the Lira Regional Referral Hospital in accordance with the Constitution of the Republic of Uganda (1995) as amended, the National Audit Act, 2008, the International Organisation of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants\u2019 Code of Ethics for Professional Accountants (IESBA Code) and other independence requirements applicable to performing audits of Financial Statements in Uganda. \nI have fulfilled my ethical responsibilities in accordance with the other requirements and the IESBA Code. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKEY AUDIT MATTERS  \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. \nThe mandate of Lira Regional Referral Hospital is to provide specialized health care, train health workers and conduct research in line with the requirements of Ministry of Health. \nI reviewed documents such as work plans, budgets, performance reports and payment records. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nDuring the financial year 2022/2023, the entity had a budget of UGX.18,254,367,587 out of which UGX. 18,087,574,341 was warranted as shown below.", "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}, [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}], [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}]], "page": 4, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "Recurrent (Wage)", "9,439,756,536", "9,439,756,536", "100"], ["2", "Recurrent (Non-wage)", "8,614,611,051", "8,447,817,805", "98"], ["3", "Development", "200,000,000", "200,000,000", "100"], ["", "**Total**", "**18,254,367,587**", "**18,087,574,341**", "**98**"]], "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}], "page": 5, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "columns": ["Sn", "Details", "Budget UGX", "Warrants UGX", "% age"], "type": "table"}}, {"content": "Out of the total warrants of UGX 18,087,574,341 I reviewed activities/outputs worth UGX. 15,061,737,536 (83%) of which UGX.9,439,756,536(52%) was spent on employee costs which have been audited and reported under the special audit of payroll management as summarised in the table below;", "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}], "page": 5, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "Wage expenditure", "9,439,756,536", "52%"], ["3", "Outputs/activities selected review for budget performance", "5,621,981,000", "83%"], ["", "Total of the budget audited", "15,061,737,536", ""]], "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}], "page": 5, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "columns": ["Sn", "Details", "Actual (UGX) Amount", "Cumulative %age out of total warrants"], "type": "table"}}, {"content": "Below are my findings from the performance of revenues/warrants, absorption of warrants and implementation of out-puts and activities under the budget performance review.", "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}], "page": 5, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["**1.1**", "**Revenue Performance**  **Performance of Non-Tax Revenue (NTR)**  According to the approved budget, the RRH was supposed to collect revenue to the tune of UGX. 50,000,000 however, by the end of the year UGX. 78,718,640 had been collected representing 157% performance as shown in the table below, **Approved budget** **Actual Collections** **N Source Variance** **o**  **1** Tax Revenues  **2** Non-Tax  Revenues  **3 Total Revenue** 0 50,000,000 0 78,718,640 0 28,718,640 **50,000,000 78,718,640 28,718,640** The Accounting Officer explained that the initial estimate for NTR", "advised  the Accounting Officer to always seek a supplementary approval for excess  collections. the NTR I"]], "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}], "page": 5, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_8"], "type": "table"}}, {"content": "was based on placement fees for students. However, during the  \nyear, other NTR sources in the private wing became effective  \nleading to collection above the budget estimates. This included,  \npaid CT scan services and Dialysis services.  \n1.2 Performance of GOU warrants  \nThe hospital had an approved budget of UGX. 18,204,367,587 I advised the from the various programs out of which UGX. 18,087,574,341 Accounting Officer was warranted resulting in a shortfall of UGX. 116,793,246 to roll over the representing 99.4% performance.  \nunimplemented activities affected by The performance of warrants from each of the programmes from the under release of which the entity was allocated funds is shown in the table below; funds  \nfor implementation in Program Approved Warrants (UGX) Variance %a the subsequent me Budget (UGX) (UGX) ge period.", "metadata": {"headings": [{"headings_0": {"content": "OPINION", "page": 4, "level": 1}}, {"headings_1": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT", "page": 4, "level": 1}}], "page": 6, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "perf", "metadata": {"headings": [{"headings_0": {"content": "perf", "page": 6, "level": 5}}, {"headings_1": {"content": "OPINION", "page": 4, "level": 1}}], "page": 6, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "orm", "metadata": {"headings": [{"headings_0": {"content": "orm", "page": 6, "level": 5}}, {"headings_1": {"content": "perf", "page": 6, "level": 5}}], "page": 6, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "anc", "metadata": {"headings": [{"headings_0": {"content": "anc", "page": 6, "level": 5}}, {"headings_1": {"content": "orm", "page": 6, "level": 5}}], "page": 6, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e \nThe UGX. 116,793,246 that was not warranted was meant for the following activities which were either partially or not implemented at all; \nrepresenting 99.5% utilization as shown in the table below; \nand MoFPED to revise the pension Programm Warrants (UGX) Utilization of Variance %a and gratuity e", "metadata": {"headings": [{"headings_0": {"content": "anc", "page": 6, "level": 5}}, {"headings_1": {"content": "orm", "page": 6, "level": 5}}, [{"headings_0": {"content": "anc", "page": 6, "level": 5}}, {"headings_1": {"content": "orm", "page": 6, "level": 5}}], [{"headings_0": {"content": "anc", "page": 6, "level": 5}}, {"headings_1": {"content": "orm", "page": 6, "level": 5}}], [{"headings_0": {"content": "anc", "page": 6, "level": 5}}, {"headings_1": {"content": "orm", "page": 6, "level": 5}}]], "page": 6, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "warrants (UGX) (UGX) ge", "metadata": {"headings": [{"headings_0": {"content": "warrants (UGX) (UGX) ge", "page": 7, "level": 5}}, {"headings_1": {"content": "anc", "page": 6, "level": 5}}], "page": 7, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "perf budgets.", "metadata": {"headings": [{"headings_0": {"content": "warrants (UGX) (UGX) ge", "page": 7, "level": 5}}, {"headings_1": {"content": "anc", "page": 6, "level": 5}}], "page": 7, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "orm", "metadata": {"headings": [{"headings_0": {"content": "orm", "page": 7, "level": 5}}, {"headings_1": {"content": "warrants (UGX) (UGX) ge", "page": 7, "level": 5}}], "page": 7, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "anc", "metadata": {"headings": [{"headings_0": {"content": "anc", "page": 7, "level": 5}}, {"headings_1": {"content": "orm", "page": 7, "level": 5}}], "page": 7, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "e Human 18,087,574,341 17,366,316,187 721,258,154 96 capital  \nDevelopmen  \nt  \nTotal 18,087,574,341 17,366,316,187 721,258,154 96 \nThe warrants that were not utilized were meant for the following activities that were partially or not implemented at all.", "metadata": {"headings": [{"headings_0": {"content": "anc", "page": 7, "level": 5}}, {"headings_1": {"content": "orm", "page": 7, "level": 5}}, [{"headings_0": {"content": "anc", "page": 7, "level": 5}}, {"headings_1": {"content": "orm", "page": 7, "level": 5}}]], "page": 7, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table Showing activities affected by under-utilization of", "metadata": {"headings": [{"headings_0": {"content": "Table Showing activities affected by under-utilization of", "page": 7, "level": 3}}, {"headings_1": {"content": "anc", "page": 7, "level": 5}}], "page": 7, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "warrants", "metadata": {"headings": [{"headings_0": {"content": "Table Showing activities affected by under-utilization of", "page": 7, "level": 3}}, {"headings_1": {"content": "anc", "page": 7, "level": 5}}], "page": 7, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "No Programme Activities not Amount not", "metadata": {"headings": [{"headings_0": {"content": "No Programme Activities not Amount not", "page": 7, "level": 9}}, {"headings_1": {"content": "Table Showing activities affected by under-utilization of", "page": 7, "level": 3}}], "page": 7, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": ". implemented utilised 1 Human capital Pension  \n99,833,897 2 Development Gratuity 596,397,227 \nThe Accounting Officer explained that the underutilization of gratuity and pension were mainly caused by the decision of MoPS not to retire nursing assistants as planned and the huge supplementary allocation by MoFPED for pension above the requirements.  \n1.4", "metadata": {"headings": [{"headings_0": {"content": "No Programme Activities not Amount not", "page": 7, "level": 9}}, {"headings_1": {"content": "Table Showing activities affected by under-utilization of", "page": 7, "level": 3}}, [{"headings_0": {"content": "No Programme Activities not Amount not", "page": 7, "level": 9}}, {"headings_1": {"content": "Table Showing activities affected by under-utilization of", "page": 7, "level": 3}}]], "page": 7, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appropriateness of performance indicators and targets in the work plans", "metadata": {"headings": [{"headings_0": {"content": "Appropriateness of performance indicators and targets in the work plans", "page": 7, "level": 8}}, {"headings_1": {"content": "No Programme Activities not Amount not", "page": 7, "level": 9}}], "page": 7, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Regulation 11 (2) b of the Public Finance Management Regulations, 2016 states that the work plan of a vote shall indicate the key performance indicators to be used to gauge the out-puts.  \nPart A of the performance contract for Accounting Officers outlines the core performance requirements against which their performance should be assessed in regard to achievement of planned results. This requires the Accounting Officer to be assessed on the extent to which annual key performance indicators and targets are achieved for key projects and/or programs.", "metadata": {"headings": [{"headings_0": {"content": "Appropriateness of performance indicators and targets in the work plans", "page": 7, "level": 8}}, {"headings_1": {"content": "No Programme Activities not Amount not", "page": 7, "level": 9}}], "page": 7, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- All the 5 outputs with 41 activities had clear performance indicators and targets.", "metadata": {"headings": [{"headings_0": {"content": "Appropriateness of performance indicators and targets in the work plans", "page": 7, "level": 8}}, {"headings_1": {"content": "No Programme Activities not Amount not", "page": 7, "level": 9}}], "page": 7, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "list"}}, {"content": "Table showing performance indicators and targets", "metadata": {"headings": [{"headings_0": {"content": "Table showing performance indicators and targets", "page": 8, "level": 3}}, {"headings_1": {"content": "Appropriateness of performance indicators and targets in the work plans", "page": 7, "level": 8}}], "page": 8, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Category No. of No of No. of No of Expenditure % of outputs outputs activitie Activities activitie Amount (UGX.) Qua sampled s in the with clear s", "metadata": {"headings": [{"headings_0": {"content": "Category No. of No of No. of No of Expenditure % of outputs outputs activitie Activities activitie Amount (UGX.) Qua sampled s in the with clear s", "page": 8, "level": 3}}, {"headings_1": {"content": "Table showing performance indicators and targets", "page": 8, "level": 3}}], "page": 8, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ntifi outputs performan without cati ce clear on indicators perform of", "metadata": {"headings": [{"headings_0": {"content": "Category No. of No of No. of No of Expenditure % of outputs outputs activitie Activities activitie Amount (UGX.) Qua sampled s in the with clear s", "page": 8, "level": 3}}, {"headings_1": {"content": "Table showing performance indicators and targets", "page": 8, "level": 3}}], "page": 8, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "and ance out", "metadata": {"headings": [{"headings_0": {"content": "and ance out", "page": 8, "level": 3}}, {"headings_1": {"content": "Category No. of No of No. of No of Expenditure % of outputs outputs activitie Activities activitie Amount (UGX.) Qua sampled s in the with clear s", "page": 8, "level": 3}}], "page": 8, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "targets indicato put", "metadata": {"headings": [{"headings_0": {"content": "and ance out", "page": 8, "level": 3}}, {"headings_1": {"content": "Category No. of No of No. of No of Expenditure % of outputs outputs activitie Activities activitie Amount (UGX.) Qua sampled s in the with clear s", "page": 8, "level": 3}}], "page": 8, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "rs and s", "metadata": {"headings": [{"headings_0": {"content": "rs and s", "page": 8, "level": 3}}, {"headings_1": {"content": "and ance out", "page": 8, "level": 3}}], "page": 8, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "targets  \nFully 5 12 12 0 5,621,981,000 100 quantified  \noutputs  \nSubstantiall 0 0 0 0", "metadata": {"headings": [{"headings_0": {"content": "rs and s", "page": 8, "level": 3}}, {"headings_1": {"content": "and ance out", "page": 8, "level": 3}}], "page": 8, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "y quantified Outputs", "metadata": {"headings": [{"headings_0": {"content": "y quantified Outputs", "page": 8, "level": 3}}, {"headings_1": {"content": "rs and s", "page": 8, "level": 3}}], "page": 8, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Outputs not 0 0 0 0 0 0 fully  \nquantified", "metadata": {"headings": [{"headings_0": {"content": "y quantified Outputs", "page": 8, "level": 3}}, {"headings_1": {"content": "rs and s", "page": 8, "level": 3}}], "page": 8, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Total 5 12 12 0 5,621,981,000 100", "metadata": {"headings": [{"headings_0": {"content": "Total 5 12 12 0 5,621,981,000 100", "page": 8, "level": 3}}, {"headings_1": {"content": "y quantified Outputs", "page": 8, "level": 3}}], "page": 8, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1.5 Implementation of outputs  \nI assessed the implementation of five (5) outputs that had been I  \nadvised the fully quantified with a total of forty (41) activities worth Accounting Officer UGX.5,621,981,000 and noted that;  \nto ensure that the", "metadata": {"headings": [{"headings_0": {"content": "Total 5 12 12 0 5,621,981,000 100", "page": 8, "level": 3}}, {"headings_1": {"content": "y quantified Outputs", "page": 8, "level": 3}}], "page": 8, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Three (3) outputs with twenty-three (23) activities and partially expenditure worth UGX. 490,105,000 were fully implemented.  \nimplemented activiites are fully\n- Two (2) outputs with eighteen (18) activities worth  \nimplemented in the UGX.5,131,876,000 were partially implemented. Out of the  \neighteen (18) activities, the entity fully implemented sixteen next quarter July- (16) activities; two (2) activities were under funded, therefore Sept 2023.  \nwere partially implemented.  \nDetails in Appendix 1 (a) (i & ii).", "metadata": {"headings": [{"headings_0": {"content": "Total 5 12 12 0 5,621,981,000 100", "page": 8, "level": 3}}, {"headings_1": {"content": "y quantified Outputs", "page": 8, "level": 3}}], "page": 8, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "list"}}, {"content": "The Accounting officer explained that the unimplemented activities were under G2G, whose implementation was under the USAID financial year that ends on 30th September, 2023 yet the year under review ends on 30th June, 2023. \n2.0", "metadata": {"headings": [{"headings_0": {"content": "Total 5 12 12 0 5,621,981,000 100", "page": 8, "level": 3}}, {"headings_1": {"content": "y quantified Outputs", "page": 8, "level": 3}}, [{"headings_0": {"content": "Total 5 12 12 0 5,621,981,000 100", "page": 8, "level": 3}}, {"headings_1": {"content": "y quantified Outputs", "page": 8, "level": 3}}]], "page": 8, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management of the Government Salary Payroll", "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 1}}, {"headings_1": {"content": "Total 5 12 12 0 5,621,981,000 100", "page": 8, "level": 3}}], "page": 8, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In a letter to the Auditor General dated 29 th November 2022 referenced HRM 155/222/02, the Minister of Finance, Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all RRH budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others.", "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 1}}, {"headings_1": {"content": "Total 5 12 12 0 5,621,981,000 100", "page": 8, "level": 3}}], "page": 8, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["**2.1**", "**Utilization of the Wage Budget**  The Lira RRH had an approved wage budget of UGX. 8,352,236,799, and obtained supplementary funding of UGX. 1,087,519,737 resulting into a revised wage budget of UGX. 9,439,756,536 which were all warranted. of the total warrants, UGX. 9,439,756,536 were utilized by the Lira RRH.  **Suppl**  **ement**  **ary**  **UGX.** Bn** **Appr**  **oved**  **Bud**  **get**  **UGX.**  **Bn**  8.352 1.088 **Revis ed Budge t UGX. Bn** **Warra nts UGX. Bn** **Payme nts UGX. Bn** **Unspent Balance UGX. Bn** 9.440 9.440 9.440 0 Out", ""], ["**2.2**", "**Validation of employees on the RRH payroll**  Lira RRH had 329 employees on the IPPS payroll of which 322 (97.9%) were fully verified while Seven(07) (2.1%) did not show up.  There were no individuals had not accessed the payroll by end of June, 2023. The following observations were made; a) 329 (97.9%) employees appeared for the validation exercise and presented all the pre-requisite documents to confirm their existence and regularity of recruitment. A total of seven (07)(2.1%) employees on the payroll did not appear for the validation and were categorised as follows; i. The One (01) employee who did not appear for the headcount was accounted for by the Accounting Officer as being away on interdiction. Six (06) employees were confirmed to have exited the Lira RRH due to: two(2) on, abscondment, retirement and four(4) had retired. ii. The Accounting Officer explained that the seven officers did not show up for validation because; retired from service One was on interdiction, two had absconded and four had reached through mandatory retirement. b)", "review payroll advised  the Accounting Officer to regularly  the Hospital  to promptly remove such employees and avoid continued loss to government funds. I"], ["**2.3**", "**Inconsistencies in Employee Details**  A total of 63 employees on the payroll had inconsistencies in their dates of birth, captured in the payroll and data captured by NIRA on the National IDs. The information is critical in the identification of an individual.", "advised  the Accounting Officer to utilise the process of roll-out of HCM System I"]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 1}}, {"headings_1": {"content": "Total 5 12 12 0 5,621,981,000 100", "page": 8, "level": 3}}], "page": 9, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_9"], "type": "table"}}, {"content": [["", "information undermines the integrity of the Lira RRH\u2019s records and may complicate the employee service history and retirement procedures. Where the errors in dates of birth increase the length of service, it may lead to the irregular extension of employee service. Accounting Officer acknowledged the audit observation and explained that the Human Resource Department would update the affected staff dates of birth as recommended. He further stated that with the roll-out of HCM System, the Hospital was undertaking data clean up to correct the anomaly. Inconsistent The", "to undertake clean-up employee details. to data correct"], ["**2.4**", "**Review of the Lira RRH Staff Establishment** Review of the establishment revealed; **a)** Out of 415 approved positions, a total of 330 (80%) positions were filled leaving a gap of 85 (20%) vacant positions. overstretches the available staff beyond their capacity, creates job-related stress to the fewer staff and negatively affects the level of public service delivery to the community. accounting officer acknowledged the observation and promised to continue engaging the Ministry of Public Service and Health Service Commission to fill the vacant posts. Understaffing The", "I advised the Accounting Officer to re-assess the Hospital\u2019s establishment and liaise with the Health Service Commission,  the Ministry of Public Service and MoFPED with  of mobilizing resources to fill critical positions a per  revised structure to enhance service delivery. view the a"]], "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 1}}, {"headings_1": {"content": "Total 5 12 12 0 5,621,981,000 100", "page": 8, "level": 3}}], "page": 10, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "EMPHASIS OF MATTER  \nWithout qualifying my opinion, I draw attention to the following matter in the financial statements of Hospital that in my judgment are of such importance and fundamental to users\u2019 understanding of the financial statements; \nHowever, as stated in Note 25 of the financial statements, neither the comparative figures nor the opening balances were restated. This makes comparison limited. \nMy opinion is not modified with respect to this matter.", "metadata": {"headings": [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 1}}, {"headings_1": {"content": "Total 5 12 12 0 5,621,981,000 100", "page": 8, "level": 3}}, [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 1}}, {"headings_1": {"content": "Total 5 12 12 0 5,621,981,000 100", "page": 8, "level": 3}}], [{"headings_0": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 1}}, {"headings_1": {"content": "Total 5 12 12 0 5,621,981,000 100", "page": 8, "level": 3}}]], "page": 10, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OTHER MATTER", "metadata": {"headings": [{"headings_0": {"content": "OTHER MATTER", "page": 11, "level": 1}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 1}}], "page": 11, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In addition to the matter raised above, I consider it necessary to communicate the following matters other than those presented or disclosed in the financial statements; \n4.0", "metadata": {"headings": [{"headings_0": {"content": "OTHER MATTER", "page": 11, "level": 1}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 1}}, [{"headings_0": {"content": "OTHER MATTER", "page": 11, "level": 1}}, {"headings_1": {"content": "Management of the Government Salary Payroll", "page": 8, "level": 1}}]], "page": 11, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management of Essential Medicines and Health Supplies", "metadata": {"headings": [{"headings_0": {"content": "Management of Essential Medicines and Health Supplies", "page": 11, "level": 1}}, {"headings_1": {"content": "OTHER MATTER", "page": 11, "level": 1}}], "page": 11, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Section 4 of the Essential Medicines and Health Supplies Manual 2012 requires an effective stock management system which ensures that the right medicines of the right quality and quantities are available at the right place, at the right time, and at the right cost. Furthermore, Section 4 of the National Medical Stores Act 1993 provides that one of the objectives is to secure, safe and efficient storage, administration, distribution and supply of the goods, having regard to national needs and to the special nature of the goods in question in accordance with the national drug policy and the national drug authority. \nA review of the supply, storage, administration and distribution of EMHS in the Hospitals revealed the following;", "metadata": {"headings": [{"headings_0": {"content": "Management of Essential Medicines and Health Supplies", "page": 11, "level": 1}}, {"headings_1": {"content": "OTHER MATTER", "page": 11, "level": 1}}, [{"headings_0": {"content": "Management of Essential Medicines and Health Supplies", "page": 11, "level": 1}}, {"headings_1": {"content": "OTHER MATTER", "page": 11, "level": 1}}]], "page": 11, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "4.1 Expired Drugs  \nChapter 8.2 of the M.O.H essential medicines and health supplies management Manual (EMHS) 2018, requires that all expired medicines are recorded in a register along with the price and that at the end of a reporting period (quarterly), the total value of expired stock that has expired are to be calculated and included in the facility\u2019s regular reports. It also requires the Accounting Officer to Designate a separate part of the storeroom for damaged and expired goods. This area should clearly be labelled as the storage area for expired items, and where possible, should be physically separated from other commodities. \nAn inspection of the Hospital stores and an analysis of end-of-year stock balances for essential medicines revealed the health facility had expired drugs during the year under review as detailed in appendix 2.", "metadata": {"headings": [{"headings_0": {"content": "Management of Essential Medicines and Health Supplies", "page": 11, "level": 1}}, {"headings_1": {"content": "OTHER MATTER", "page": 11, "level": 1}}, [{"headings_0": {"content": "Management of Essential Medicines and Health Supplies", "page": 11, "level": 1}}, {"headings_1": {"content": "OTHER MATTER", "page": 11, "level": 1}}]], "page": 11, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["EHMS (TRACER)", "Stock Out Period Quantity", null, "Stock out Duration (days)", ""], [null, "**Starting (date when the stock balance is NIL)**", "**Ending (Stock being replenished)**", "", "**Quantity (Replenished)**"], ["ACETYLSALICYCLIC 75MG TAB", "24/04/2023", "09/06/2023", "45 Days", "100"], ["AMILODIPINE 5MG", "01/04/2023", "09/06/2023", "69 days", "220"], ["AMOXYCILLIN 250 MG TAB", "11/04/2023", "09/06/2023", "59 Days", "22"], ["", "19/06/2023", "30/06/2023", "11 Days", "00"], ["Captoril 25 MG", "24/04/2023", "9/06/2023", "45 Days", "100"], ["", "26/06/2023", "30/06/2023", "4 Days", "00"], ["GLIBENCLAMIDE 5MG TAB", "11/04/2023", "09/06/2023", "59 Days", "42"]], "metadata": {"headings": [{"headings_0": {"content": "Management of Essential Medicines and Health Supplies", "page": 11, "level": 1}}, {"headings_1": {"content": "OTHER MATTER", "page": 11, "level": 1}}], "page": 12, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": "The Accounting officer explained that stock outs were caused by a mismatch between supply and demand. He further explained that the hospital medicines budget had been inadequate for a long time.", "metadata": {"headings": [{"headings_0": {"content": "Management of Essential Medicines and Health Supplies", "page": 11, "level": 1}}, {"headings_1": {"content": "OTHER MATTER", "page": 11, "level": 1}}], "page": 12, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 12, "level": 1}}, {"headings_1": {"content": "Management of Essential Medicines and Health Supplies", "page": 11, "level": 1}}], "page": 12, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that periodic routine stock counts are carried out to minimise issues of drug stock-outs. I also advised the Accounting Officer to conduct the actual medicine needs assessment for Lira RRH and liaise with MoH and MoFPED for more funds allocation for medicines to close the gap. \n4.3", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 12, "level": 1}}, {"headings_1": {"content": "Management of Essential Medicines and Health Supplies", "page": 11, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 12, "level": 1}}, {"headings_1": {"content": "Management of Essential Medicines and Health Supplies", "page": 11, "level": 1}}]], "page": 12, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Discrepancies in Quantities/Quality of Items Delivered", "metadata": {"headings": [{"headings_0": {"content": "Discrepancies in Quantities/Quality of Items Delivered", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 1}}], "page": 12, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "A discrepancy occurs if there is a difference between what has been received and what is written on the delivery note or if the items received were not of good quality. This has to be brought to the attention of the supplier (NMS) so the anomaly can be corrected. \nI noted discrepancies in eight drugs in four cycles with Amlodipine 5mg Tab being the most affected while Artemether 20 Mg + Lumefantrine 120 Mg discrepancy which was supplied in cycle 6 had been not yet been resolved at the time of audit. Refer to appendix 3. \n4.4", "metadata": {"headings": [{"headings_0": {"content": "Discrepancies in Quantities/Quality of Items Delivered", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 1}}, [{"headings_0": {"content": "Discrepancies in Quantities/Quality of Items Delivered", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 1}}], [{"headings_0": {"content": "Discrepancies in Quantities/Quality of Items Delivered", "page": 12, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 12, "level": 1}}]], "page": 12, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Inadequate and Inappropriate storage facilities", "metadata": {"headings": [{"headings_0": {"content": "Inadequate and Inappropriate storage facilities", "page": 13, "level": 1}}, {"headings_1": {"content": "Discrepancies in Quantities/Quality of Items Delivered", "page": 12, "level": 1}}], "page": 13, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Paragraph 2 of Chapter 5 of the EMHS manual 2019 states that Essential medicines and health supplies should be stored appropriately in order to maintain their potency and quality. \nI noted that the hospital stores space was inadequate to sufficiently accommodate delivery and storage of medicines and medical supplies.", "metadata": {"headings": [{"headings_0": {"content": "Inadequate and Inappropriate storage facilities", "page": 13, "level": 1}}, {"headings_1": {"content": "Discrepancies in Quantities/Quality of Items Delivered", "page": 12, "level": 1}}, [{"headings_0": {"content": "Inadequate and Inappropriate storage facilities", "page": 13, "level": 1}}, {"headings_1": {"content": "Discrepancies in Quantities/Quality of Items Delivered", "page": 12, "level": 1}}]], "page": 13, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["Supply Department", "", "The stores are congested without windows. Some medicines and other supplies are on the store floor rather than the shelves and pellets."]], "metadata": {"headings": [{"headings_0": {"content": "Inadequate and Inappropriate storage facilities", "page": 13, "level": 1}}, {"headings_1": {"content": "Discrepancies in Quantities/Quality of Items Delivered", "page": 12, "level": 1}}], "page": 13, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "columns": ["Equipment Name", "Photographic evidence", "Observation"], "type": "table"}}, {"content": "Failure to have these medicines store may affect their potency and quality for human consumption. \nThe Accounting Officer admitted to the deficiencies of storage and appreciated the need for a proper and larger medicines store; however, financial limitation had constrained the Hospital from having the store constructed. He further stated that this remained a matter in the Hospital\u2019s unfunded priorities.", "metadata": {"headings": [{"headings_0": {"content": "Inadequate and Inappropriate storage facilities", "page": 13, "level": 1}}, {"headings_1": {"content": "Discrepancies in Quantities/Quality of Items Delivered", "page": 12, "level": 1}}, [{"headings_0": {"content": "Inadequate and Inappropriate storage facilities", "page": 13, "level": 1}}, {"headings_1": {"content": "Discrepancies in Quantities/Quality of Items Delivered", "page": 12, "level": 1}}]], "page": 13, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 13, "level": 1}}, {"headings_1": {"content": "Inadequate and Inappropriate storage facilities", "page": 13, "level": 1}}], "page": 13, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to liaise with MoFPED and MoH for more funding to ensure that a better storage facility is constructed. \n4.5", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 13, "level": 1}}, {"headings_1": {"content": "Inadequate and Inappropriate storage facilities", "page": 13, "level": 1}}, [{"headings_0": {"content": "Recommendation", "page": 13, "level": 1}}, {"headings_1": {"content": "Inadequate and Inappropriate storage facilities", "page": 13, "level": 1}}]], "page": 13, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Utilization and Maintenance of Medical Equipment 4.5.1 Utilization of medical equipment.", "metadata": {"headings": [{"headings_0": {"content": "Utilization and Maintenance of Medical Equipment 4.5.1 Utilization of medical equipment.", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], "page": 13, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Section 5.2.2 5.5 of the National medical equipment policy (2009) Operation of Medical Equipment states that all health workers are responsible for ensuring that equipment is used well and maintained properly.", "metadata": {"headings": [{"headings_0": {"content": "Utilization and Maintenance of Medical Equipment 4.5.1 Utilization of medical equipment.", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], "page": 13, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["ICU Pendants", "", "7 ICU pendants not in use because the ICU wing where they are to be installed is not structurally sound for them to be installed. An alternative location has to be identified for them to be installed. the time of  the dormant equipment was being stored in the corridors of the ICU wing blocking half of the walk way At  inspection"]], "metadata": {"headings": [{"headings_0": {"content": "Utilization and Maintenance of Medical Equipment 4.5.1 Utilization of medical equipment.", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], "page": 13, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "columns": ["Equipment Name", "Photographic evidence", "Observation"], "type": "table"}}, {"content": [["BD Bactec FX Blood Culture Machine", "", "The BD Bactec FX Blood Culture Machine is idle because the reagents are not availed."], ["Celldyn Ruby Hematology Analyzer", "", "The Celldyn Ruby Hematology Analyzer is not utilized because the reagents are not availed"], ["Immucor Echo lumena Blood grouping and cross matching machine", "", "The Immucor Echo lumena Blood grouping and cross matching machine is not utilized because the reagents are not availed."], ["Sysmex SN 550 Hematology Analyzer", "", "The Sysmex SN 550 Hematology Analyzer is not utilized because the reagents are not availed."], ["Filling Oxygen Plant Station Oxygen", "", "The oxygen plant was not functional, the oxygen filling station was faulty and repairs were yet to be done despite communication being sent to Ministry of health of this issue."]], "metadata": {"headings": [{"headings_0": {"content": "Utilization and Maintenance of Medical Equipment 4.5.1 Utilization of medical equipment.", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], "page": 14, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "columns": ["Equipment Name", "Photographic evidence", "Observation"], "type": "table"}}, {"content": "Equipment that is not utilized regularly will deteriorate in functionality, which causes inefficient service delivery to the public and financial loss to the government. \nThe Accounting Officer explained that the inability to use this equipment was caused by the perennial government underfunding, which hindered the Hospital to procure adequate reagents and develop infrastructure. There is also inconsistency in supply of reagents from NMS, with some quarters totally missing out on supply. \nChapter 349 of the Laws of Uganda states that the tax payable on a taxable supply made by a supplier to a contractor executing an aid-funded project is deemed to have been paid by the contractor provided the supply is for use by the contractor solely and exclusively for the aid funded project. \nI noted that the contracts signed between the hospital and various contractors were inclusive of VAT. The total tax paid to the suppliers was UGX.17,673,466 as shown in the table below.", "metadata": {"headings": [{"headings_0": {"content": "Utilization and Maintenance of Medical Equipment 4.5.1 Utilization of medical equipment.", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}, [{"headings_0": {"content": "Utilization and Maintenance of Medical Equipment 4.5.1 Utilization of medical equipment.", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "Utilization and Maintenance of Medical Equipment 4.5.1 Utilization of medical equipment.", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], [{"headings_0": {"content": "Utilization and Maintenance of Medical Equipment 4.5.1 Utilization of medical equipment.", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}]], "page": 14, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["1", "Oyam Construct ion & Trading Company Limited", "Renovation of old MCH Building proposed for OPD Private Wing", "Request for quotation method", "LRRH/WRKS/22/23/ 00003", "104,875, 544", "98,185,9 24", "17,673,4 66"]], "metadata": {"headings": [{"headings_0": {"content": "Utilization and Maintenance of Medical Equipment 4.5.1 Utilization of medical equipment.", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], "page": 15, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "columns": ["n S/", "Contract or", "Subject of procurem ent", "Procurem ent method", "Procurement ref No.", "Amount", "Actual amount paid", "Vat Amoun t paid"], "type": "table"}}, {"content": "This is against the CIL guidelines and a loss of funds for project implementation. The Accounting Officer acknowledged the anomaly and pledged to recover VAT paid to Oyam Construction and Trading Company Limited.", "metadata": {"headings": [{"headings_0": {"content": "Utilization and Maintenance of Medical Equipment 4.5.1 Utilization of medical equipment.", "page": 13, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 13, "level": 1}}], "page": 15, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 1}}, {"headings_1": {"content": "Utilization and Maintenance of Medical Equipment 4.5.1 Utilization of medical equipment.", "page": 13, "level": 1}}], "page": 15, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting officer to recover the taxes paid to suppliers and notify USAID/Uganda on where to deposit the funds.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 1}}, {"headings_1": {"content": "Utilization and Maintenance of Medical Equipment 4.5.1 Utilization of medical equipment.", "page": 13, "level": 1}}], "page": 15, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "OTHER INFORMATION", "metadata": {"headings": [{"headings_0": {"content": "OTHER INFORMATION", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 1}}], "page": 15, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer is responsible for the Other Information. The Other Information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer, and other supplementary information. The Other Information does not include the financial statements and my auditors\u2019 report thereon. My opinion on the financial statements does not cover the Other Information and I do not express an audit opinion or any form of assurance conclusion thereon. \nGuide, 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 the Lira Regional Referral Hospital\u2019s ability to continue delivering its mandate, disclosing, as applicable, matters affecting ability to deliver its mandate for the foreseeable future, unless the Accounting Officer has a realistic alternative to the contrary.", "metadata": {"headings": [{"headings_0": {"content": "OTHER INFORMATION", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 1}}, [{"headings_0": {"content": "OTHER INFORMATION", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 1}}], [{"headings_0": {"content": "OTHER INFORMATION", "page": 15, "level": 1}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 1}}]], "page": 15, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "page": 16, "level": 1}}, {"headings_1": {"content": "OTHER INFORMATION", "page": 15, "level": 1}}], "page": 16, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor\u2019s report that includes my opinion. Reasonable assurance is a high level of assurance, but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in the aggregate, they could reasonably be expected to influence the economic decisions of users taken on the basis of these financial statements. As part of an audit in accordance with ISSAI\u2019s, I exercise professional judgment and maintain professional scepticism throughout the audit. I also:", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "page": 16, "level": 1}}, {"headings_1": {"content": "OTHER INFORMATION", "page": 15, "level": 1}}], "page": 16, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "- Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.\n- Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Lira Regional Referral Hospital\u2019s internal control.\n- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by management.\n- Conclude on the appropriateness of management\u2019s use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Lira Regional Referral Hospital\u2019s ability to deliver its mandate. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor\u2019s report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor\u2019s report. However, future events or conditions may cause the Lira Regional Referral Hospital to fail to deliver its mandate.\n- Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "page": 16, "level": 1}}, {"headings_1": {"content": "OTHER INFORMATION", "page": 15, "level": 1}}], "page": 16, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "list"}}, {"content": "relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. \nFrom the matters communicated with the Accounting Officer, I determine those matters that were of most significance in the audit of the financial statements of the current period and are therefore the key audit matters. I describe these matters in my auditor\u2019s report unless law or regulation precludes public disclosure about the matter or when, in extremely rare circumstances, I determine that a matter should not be communicated in my report because the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication. \nOTHER REPORTING RESPONSIBILITIES  \nIn accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on my work described on the audit of Financial Statements, that, 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": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "page": 16, "level": 1}}, {"headings_1": {"content": "OTHER INFORMATION", "page": 15, "level": 1}}, [{"headings_0": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "page": 16, "level": 1}}, {"headings_1": {"content": "OTHER INFORMATION", "page": 15, "level": 1}}], [{"headings_0": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "page": 16, "level": 1}}, {"headings_1": {"content": "OTHER INFORMATION", "page": 15, "level": 1}}]], "page": 17, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 17, "level": 1}}, {"headings_1": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "page": 16, "level": 1}}], "page": 17, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "There were no material findings in respect of the compliance criteria for the applicable subject matters. \nJohn F.S. Muwanga", "metadata": {"headings": [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 17, "level": 1}}, {"headings_1": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "page": 16, "level": 1}}, [{"headings_0": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 17, "level": 1}}, {"headings_1": {"content": "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS", "page": 16, "level": 1}}]], "page": 17, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 17, "level": 1}}, {"headings_1": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 17, "level": 1}}], "page": 17, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "20 th December, 2023", "metadata": {"headings": [{"headings_0": {"content": "AUDITOR GENERAL", "page": 17, "level": 1}}, {"headings_1": {"content": "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION", "page": 17, "level": 1}}], "page": 17, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "APPENDICES", "metadata": {"headings": [{"headings_0": {"content": "APPENDICES", "page": 18, "level": 1}}, {"headings_1": {"content": "AUDITOR GENERAL", "page": 17, "level": 1}}], "page": 18, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 1: Implementation of Outputs (a): Fully implemented out-puts", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: Implementation of Outputs (a): Fully implemented out-puts", "page": 18, "level": 9}}, {"headings_1": {"content": "APPENDICES", "page": 18, "level": 1}}], "page": 18, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["**1**", "Human Development Capital", "02 Population Health, Safety  and Management", "", "00003 Facility Maintenance", "200,000,000", "4", "4"], [null, null, null, null, "00008 Records management", "40,000,000", "2", "2"], ["", "", "", "", "320023 Hospital Management and support services", "250,105,000", "17", "17"], ["", "", "", "", "", "490,105,000", "23", "23"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: Implementation of Outputs (a): Fully implemented out-puts", "page": 18, "level": 9}}, {"headings_1": {"content": "APPENDICES", "page": 18, "level": 1}}], "page": 18, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "columns": ["No.", "Program", "Sub-program", "PIAP-out", "Budget Out-put", "Total Out-put expenditure UGX", "Total activities No", "Number of implemented activities fully"], "type": "table"}}, {"content": "(i & ii). Partially Implemented out-puts", "metadata": {"headings": [{"headings_0": {"content": "(i & ii). Partially Implemented out-puts", "page": 18, "level": 9}}, {"headings_1": {"content": "Appendix 1: Implementation of Outputs (a): Fully implemented out-puts", "page": 18, "level": 9}}], "page": 18, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["1", "Human Capital Developmen t", "02 Population Health, Safety and Managemen t", "", "320023 Inpatient Services", "551,543,000", "7", "6", "1", "0"], [null, null, null, "", "320020 HIV/AIDS research, Health  outreach services and", "4,580,333,000", "11", "10", "1", "0"], ["", "", "", "", "", "**5,131,876,000**", "**18**", "**16**", "**2**", "**0**"]], "metadata": {"headings": [{"headings_0": {"content": "(i & ii). Partially Implemented out-puts", "page": 18, "level": 9}}, {"headings_1": {"content": "Appendix 1: Implementation of Outputs (a): Fully implemented out-puts", "page": 18, "level": 9}}], "page": 18, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "columns": ["No.", "Program", "Sub- program", "PIAP- Outs", "Budget Out-put", "Total expenditure UGX \u2018000\u201d Out-put", "Total No activities", "Number of fully implemente d activities", "No of partially implemente d activities", "No of activities that were not implemented"], "type": "table"}}, {"content": "Appendix 2: Expired drugs", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Expired drugs", "page": 18, "level": 1}}, {"headings_1": {"content": "(i & ii). Partially Implemented out-puts", "page": 18, "level": 9}}], "page": 18, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["Health Centre Name: Code:  District:", null, null, null, null, null, null, null, null, null], ["EHMS (Tracer)", "Source (GoU, TPT, other) Batch No.", "Date of manufacture", "Date of delivery", "Expiry date", "Quantity", "Unit price", "Value", "Cause", "Disposal (Remarks)"], ["Flucytocine 500MG", "311874", "", "", "5/2023", "76 Tins", "", "", "", "Expired"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Expired drugs", "page": 18, "level": 1}}, {"headings_1": {"content": "(i & ii). Partially Implemented out-puts", "page": 18, "level": 9}}], "page": 18, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9"], "type": "table"}}, {"content": "15", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Expired drugs", "page": 18, "level": 1}}, {"headings_1": {"content": "(i & ii). Partially Implemented out-puts", "page": 18, "level": 9}}], "page": 18, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["Atazanauir/Rhonauir Tabs", "5200161", "", "", "3/2023", "58 Tins", "", "", "", "Expired"], ["Amikacin 500 mg 2 mls", "2004250", "", "", "5/2023", "60 Tins", "", "", "", "Expired"], ["Atacauir 600 mg + Lamividine 300 mg", "2109721", "", "", "06/2023", "1506 Tins", "", "", "", "Expired"], ["Atacauir 600 mg + Lamividine 600/50/300", "2109721", "", "", "06/2023", "1756", "", "", "", "Expired"], ["Amikacin", "2004250", "", "", "05/2023", "60 Vials", "", "", "", "Expired"], ["Crustal Violet", "Bio-0621/816", "", "", "6/2023", "04", "", "", "", "Expired"], ["Matural Red", "Bio-0621/807", "", "", "6/2023", "03", "", "", "", "Expired"], ["Acetone Alcohol 50%", "Bio-0121803", "", "", "6/2023", "02", "", "", "", "Expired"], ["Leishman", "Bio-0621/986", "", "", "6/2023", "04", "", "", "", "Expired"], ["Gram iodin", "Bio-0621/817", "", "", "6/2023", "01", "", "", "", "Expired"], ["Hydrocholoric Acid", "Bio-0621852", "", "", "6/2023", "02", "", "", "", "Expired"], ["Methylene Blue", "Bio-0621/399", "", "", "06/2023", "02", "", "", "", "Expired"], ["Formal Saline", "Bio-0621/805", "", "", "06/2023", "05", "", "", "", "Expired"], ["TDF/FTC", "E211158", "", "", "04/2023", "173 Tins", "", "", "", "Expired"], ["Isoniazid 300 mg", "N1B8188A", "", "", "08/2023", "03 Pkts", "", "", "", "Expired"], ["Gentamycine Eye Drop", "57F03020", "", "", "5/2023", "851", "501,239", "", "", "Expired"], ["Bupivacaine", "T8521C", "", "", "06/2023", "40 Vials", "", "", "", "Expired"], ["Vacatainer Yellow Top", "2358790", "", "", "08/2023", "1500", "", "", "", "Expired"], ["Atazanavir", "", "", "", "122/2022", "54", "", "", "", "Expired"], ["ABC/3TC/DTG", "21097211", "", "", "6/2023", "280", "", "", "", "Expired"], ["Lopinavir", "", "", "", "4/2023", "44", "", "", "", "Expired"], ["Zidovidine/", "61130", "", "", "6/2023", "29", "", "", "", "Expired"], ["Salbutamol", "01521", "", "", "1/2023", "02", "11690$", "", "", "Expired"], ["Darunavir", "", "", "", "7/2023", "24", "", "", "", "Expired"], ["Texavir", "", "", "", "2/2023", "63", "", "", "", "Expired"], ["Lopinavir", "3130735", "", "", "2/2023", "", "", "", "", "Expired"], ["Abacavir", "3117513", "", "", "", "108", "", "", "", "Expired"], ["ABC/BTC", "AB121032", "", "", "", "168", "", "", "", "Expired"], ["Yello Vacutainer", "2308710", "", "", "8/2023", "15", "", "", "", "Expired"], ["Dopamine hc", "", "", "", "6/2023", "20 Amp", "", "", "", "Expired"], ["Frecenius", "90MG", "", "", "6/2023", "141", "", "", "", "Expired"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Expired drugs", "page": 18, "level": 1}}, {"headings_1": {"content": "(i & ii). Partially Implemented out-puts", "page": 18, "level": 9}}], "page": 19, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "columns": ["Health Centre Name: Code:  District:", "None", "None", "None", "None", "None", "None", "None", "None", "None"], "type": "table"}}, {"content": "16", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Expired drugs", "page": 18, "level": 1}}, {"headings_1": {"content": "(i & ii). Partially Implemented out-puts", "page": 18, "level": 9}}], "page": 19, "document_name": "Lira Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["List of Acronyms - ii", "OPINION - 1", "BASIS FOR OPINION - 1", "KEY AUDIT MATTERS - 1", "  1.0 Implementation of the Approved Budget - 1", "  2.0 Management of the Government Salary Payroll - 5", "EMPHASIS OF MATTER - 7", "  3.0 Change in Accounting Treatment for Non-current Assets - 7", "OTHER MATTER - 8", "  4.0 Management of Essential Medicines and Health Supplies - 8", "OTHER INFORMATION - 12", "MANAGEMENT\u2019S RESPONSIBILITY FOR THE FINANCIAL STATEMENTS - 12", "AUDITOR\u2019S RESPONSIBILITY FOR THE AUDIT OF FINANCIAL STATEMENTS - 13", "OTHER REPORTING RESPONSIBILITIES - 14", "REPORT ON THE AUDIT OF COMPLIANCE WITH LEGISLATION - 14", "APPENDICES - 15"], "page": 2}, {"content": ["Human 18,204,367,587 18,087,574,341 116,793,246 99.4", "capital", "Developm", "ent", "Total 18,204,367,587 18,087,574,341 116,793,246", "No Programme Activities not Amount not", " implemented warranted", "1 Human capital Property Management 2,500,000", "Development Expenses", "2 Electricity 10,000,000", "3 Water 11,250,000", "4 Licenses 1,500,000", "5 Medical expenses 55,770,245", "(Employees)", "6 Water 30,375,000", "7 Workshops, Meetings 5,398,000", "and Seminars", "116,793,245"], "page": 6}]}

reports/chunks/Masaka Regional Referral Hospital Report of the Auditor General, 2023.chunks.json

@@ -0,0 +1 @@
+{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL  \nON THE FINANCIAL STATEMENTS OF MASAKA REGIONAL REFERRAL HOSPITAL FOR THE YEAR ENDED 30\" JUNE 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER 2023 \nTable of Contents \nTe DIG OP COME GN ES  \nii veeresvccs ee ene \nLiStiOr AErON WINS iii caresses 1 u \nTOT  \n1 a u \nBasis Tor C\u00dcDINION\\| 1 anne un \nKey' Audit Matter  \n1 suascunenn kn", "metadata": {"headings": [[], [], [], [], [], [], [], [], []], "page": 1, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1.0 Implementation 57 the Appreved BIER...", "metadata": {"headings": [{"headings_0": {"content": "1.0 Implementation 57 the Appreved BIER...", "page": 2, "level": 2}}], "page": 2, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "d 0er nn nn ne \n2.0 Management of the Government Salary Payroll  \nZ u. nun nenn nn \nEmphasis of MatEar susanne 9 \n3.0 \nChange in Accounting Treatment for Non-current Assets... 9 \n4.0 \nUSERS Domesiie Atari 10 \na  \n10 ereeene nanan eee eens \n5.0 Be INE", "metadata": {"headings": [{"headings_0": {"content": "1.0 Implementation 57 the Appreved BIER...", "page": 2, "level": 2}}, [{"headings_0": {"content": "1.0 Implementation 57 the Appreved BIER...", "page": 2, "level": 2}}], [{"headings_0": {"content": "1.0 Implementation 57 the Appreved BIER...", "page": 2, "level": 2}}], [{"headings_0": {"content": "1.0 Implementation 57 the Appreved BIER...", "page": 2, "level": 2}}], [{"headings_0": {"content": "1.0 Implementation 57 the Appreved BIER...", "page": 2, "level": 2}}], [{"headings_0": {"content": "1.0 Implementation 57 the Appreved BIER...", "page": 2, "level": 2}}], [{"headings_0": {"content": "1.0 Implementation 57 the Appreved BIER...", "page": 2, "level": 2}}], [{"headings_0": {"content": "1.0 Implementation 57 the Appreved BIER...", "page": 2, "level": 2}}], [{"headings_0": {"content": "1.0 Implementation 57 the Appreved BIER...", "page": 2, "level": 2}}]], "page": 2, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "iy", "metadata": {"headings": [{"headings_0": {"content": "iy", "page": 2, "level": 6}}, {"headings_1": {"content": "1.0 Implementation 57 the Appreved BIER...", "page": 2, "level": 2}}], "page": 2, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "srr rc fe nS UC ERS WE SSC \n(UIST TOI UO 13 es aceennsroreneceeransacermeenecessnscomncstsnrssantesscetasot smo ierrenernarnavusrsvevennsevmanscurereuncerrrts \nManagement Responsibilities for the Financial Statements ...................nnnnnnennennennn 13 Auditor's Responsibilities for the audit of the Financial Statements... 14 \nOther Reporting Responsibilities....su.ru  \n15 essen nennen \nReport on the Audit of Compliance with Legislation........eeeeeeseneenesenneneennnnnnne 15 \nABBENdIce  \n16 er er a \nList of Acronyms \nACRONYM MEANING  \nBn Billion \\| EFT  \nElectronic Funds Transfer  \nGoU Government of Uganda  \nICU Intensive care Unit", "metadata": {"headings": [{"headings_0": {"content": "iy", "page": 2, "level": 6}}, {"headings_1": {"content": "1.0 Implementation 57 the Appreved BIER...", "page": 2, "level": 2}}, [{"headings_0": {"content": "iy", "page": 2, "level": 6}}, {"headings_1": {"content": "1.0 Implementation 57 the Appreved BIER...", "page": 2, "level": 2}}], [{"headings_0": {"content": "iy", "page": 2, "level": 6}}, {"headings_1": {"content": "1.0 Implementation 57 the Appreved BIER...", "page": 2, "level": 2}}], [{"headings_0": {"content": "iy", "page": 2, "level": 6}}, {"headings_1": {"content": "1.0 Implementation 57 the Appreved BIER...", "page": 2, "level": 2}}], [{"headings_0": {"content": "iy", "page": 2, "level": 6}}, {"headings_1": {"content": "1.0 Implementation 57 the Appreved BIER...", "page": 2, "level": 2}}], [{"headings_0": {"content": "iy", "page": 2, "level": 6}}, {"headings_1": {"content": "1.0 Implementation 57 the Appreved BIER...", "page": 2, "level": 2}}], [{"headings_0": {"content": "iy", "page": 2, "level": 6}}, {"headings_1": {"content": "1.0 Implementation 57 the Appreved BIER...", "page": 2, "level": 2}}], [{"headings_0": {"content": "iy", "page": 2, "level": 6}}, {"headings_1": {"content": "1.0 Implementation 57 the Appreved BIER...", "page": 2, "level": 2}}]], "page": 2, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ee", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 3, "level": 3}}, {"headings_1": {"content": "iy", "page": 2, "level": 6}}], "page": 3, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "International Ethics Standards Board for Accountants IFMS Integrated Financial Management System  \nINTOSAI  \nInternational Organization of Supreme Audit Institutions ISSAIs  \nInternational Standards of Supreme Audit Institutions JICA Japan International Cooperation Agency  \nLST  \nLocal Service Tax  \nMCH  \nMaternal and Child Healthcare", "metadata": {"headings": [{"headings_0": {"content": "ee", "page": 3, "level": 3}}, {"headings_1": {"content": "iy", "page": 2, "level": 6}}], "page": 3, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "m MDAs", "metadata": {"headings": [{"headings_0": {"content": "m MDAs", "page": 3, "level": 3}}, {"headings_1": {"content": "ee", "page": 3, "level": 3}}], "page": 3, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ministries, Departments and Agencies  \nMillion  \nMoFPED  \nMinistry of Finance, Planning and Economic Development MOH Kane of Health  \nMoPS  \nMinistry of Public Service  \nNDP III  \nThird National Development Plan  \nNIRA  \n[None National Identification and Registration Authority  \nNTR Tax Revenue  \nPFMA  \nPublic Finance Management Act, 2015  \nPPDA  \nPublic Procurement and Disposal of Public Assets  \nPS/ST Permanent Secretary/Secretary to Treasury  \nRRH Regional Referral Hospital \n\\| TI", "metadata": {"headings": [{"headings_0": {"content": "m MDAs", "page": 3, "level": 3}}, {"headings_1": {"content": "ee", "page": 3, "level": 3}}, [{"headings_0": {"content": "m MDAs", "page": 3, "level": 3}}, {"headings_1": {"content": "ee", "page": 3, "level": 3}}]], "page": 3, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Treasury Instructions, 2017", "metadata": {"headings": [{"headings_0": {"content": "Treasury Instructions, 2017", "page": 3, "level": 2}}, {"headings_1": {"content": "m MDAs", "page": 3, "level": 3}}], "page": 3, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "UGX Uganda Shillings  \nURA Uganda Revenue Authority \nREPORT OF THE AUDITOR GENERAL  \nON THE AUDIT OF FINANCIAL STATEMENTS OF MASAKA REGIONAL REFERRAL HOSPITAL  \nFOR THE YEAR ENDED 30\" JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "Treasury Instructions, 2017", "page": 3, "level": 2}}, {"headings_1": {"content": "m MDAs", "page": 3, "level": 3}}, [{"headings_0": {"content": "Treasury Instructions, 2017", "page": 3, "level": 2}}, {"headings_1": {"content": "m MDAs", "page": 3, "level": 3}}], [{"headings_0": {"content": "Treasury Instructions, 2017", "page": 3, "level": 2}}, {"headings_1": {"content": "m MDAs", "page": 3, "level": 3}}]], "page": 3, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 6}}, {"headings_1": {"content": "Treasury Instructions, 2017", "page": 3, "level": 2}}], "page": 4, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I have audited the accompanying financial statements of the Masaka Regional Referral Hospital for the financial year ended 30\" June 2023, which comprise the statement of Financial Position as at 30\u2122 June 2023, the Statement of financial Performance, Statement of Changes in Equity and Statement of Cash Flows together with other accompanying statements for the financial year then ended, and notes to the financial statements, including a summary of significant accounting policies. \nIn my opinion, the financial statements of the Masaka Regional Referral Hospital for the financial year ended 30\" June 2023 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act, 2015 and the Financial Reporting Guide, 2018.", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 6}}, {"headings_1": {"content": "Treasury Instructions, 2017", "page": 3, "level": 2}}, [{"headings_0": {"content": "Opinion", "page": 4, "level": 6}}, {"headings_1": {"content": "Treasury Instructions, 2017", "page": 3, "level": 2}}]], "page": 4, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Basis for Opinion  \nI conducted my audit in accordance with International Standards of Supreme Audit Institutions (ISSAIs). My responsibilities under those standards are further described in the Auditor\u2019s Responsibilities for the Audit of the Financial Statements section of my report. I am independent of the Hospital in accordance with the Constitution of the Republic of Uganda, 1995 (as amended), the National Audit Act, 2008, the International Organization of Supreme Audit Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants (IESBA) Code of Ethics for Professional Accountants (Parts A and B), and other independence requirements applicable to performing audits of Financial Statements in Uganda. I have fulfilled my other ethical responsibilities in accordance with the IESBA Code, and in accordance with other ethical requirements applicable to performing audits in Uganda. I believe that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion. \nKey Audit Matter  \nKey audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were addressed in the context of my audit of the financial statements as a whole, and in forming my opinion thereon, and I do not provide a separate opinion on these matters. I have determined the matters described below to be key audit matters communicated in my", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 6}}, {"headings_1": {"content": "Treasury Instructions, 2017", "page": 3, "level": 2}}, [{"headings_0": {"content": "Opinion", "page": 4, "level": 6}}, {"headings_1": {"content": "Treasury Instructions, 2017", "page": 3, "level": 2}}]], "page": 4, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "report.", "metadata": {"headings": [{"headings_0": {"content": "report.", "page": 4, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 6}}], "page": 4, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In arriving at my findings, I reviewed documents such as work plans, budgets, and performance reports. I also conducted interviews and physical inspections to corroborate my findings from the review of the documents. \nThe mandate of Masaka Regional Referral Hospital is to provide primary, secondary, and tertiary level public and clinical health services to the people within greater Masaka Region. \nDuring the financial year 2022/2023, the entity had a budget of UGX.14,716,386,666 out of which UGX.14,040,786,662 was warranted as shown below. \nSn Details Budget \\| Warrants % age \\| (UGX) (UGX )  \naes  \n\\_  \n\\_  \n1 Recurrent (Wage 10,340,676,876 9,665,076,873 93.5 [2 (Non-wage) \\_\\_\\_1,695,709,70", "metadata": {"headings": [{"headings_0": {"content": "report.", "page": 4, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 6}}, [{"headings_0": {"content": "report.", "page": 4, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 6}}], [{"headings_0": {"content": "report.", "page": 4, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 6}}], [{"headings_0": {"content": "report.", "page": 4, "level": 2}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 6}}]], "page": 5, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "__1,695,7098,798|", "metadata": {"headings": [{"headings_0": {"content": "__1,695,7098,798|", "page": 5, "level": 1}}, {"headings_1": {"content": "report.", "page": 4, "level": 2}}], "page": 5, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "100 \\|3 Development 680,000,000 2,680,000,000\\| 100 \\| [total 1471638666 14,040,786,662\\|  \n\\| \nOut of the total warrants of UGX. 14,040,786,662, I reviewed activities/outputs worth UGX. 13,190,957,165 (94%) as summarized in the table below; \na  \nnn  \n\\| \nActual Amount \\| Cumulative", "metadata": {"headings": [{"headings_0": {"content": "__1,695,7098,798|", "page": 5, "level": 1}}, {"headings_1": {"content": "report.", "page": 4, "level": 2}}, [{"headings_0": {"content": "__1,695,7098,798|", "page": 5, "level": 1}}, {"headings_1": {"content": "report.", "page": 4, "level": 2}}], [{"headings_0": {"content": "__1,695,7098,798|", "page": 5, "level": 1}}, {"headings_1": {"content": "report.", "page": 4, "level": 2}}], [{"headings_0": {"content": "__1,695,7098,798|", "page": 5, "level": 1}}, {"headings_1": {"content": "report.", "page": 4, "level": 2}}]], "page": 5, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "LUX)", "metadata": {"headings": [{"headings_0": {"content": "LUX)", "page": 5, "level": 3}}, {"headings_1": {"content": "__1,695,7098,798|", "page": 5, "level": 1}}], "page": 5, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "%age \\|  \nage expenditure (Payroll audit/FS audit  \n9,629,799,475 68.6", "metadata": {"headings": [{"headings_0": {"content": "LUX)", "page": 5, "level": 3}}, {"headings_1": {"content": "__1,695,7098,798|", "page": 5, "level": 1}}], "page": 5, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2 Outputs/activities selected for budget performance review", "metadata": {"headings": [{"headings_0": {"content": "2 Outputs/activities selected for budget performance review", "page": 5, "level": 2}}, {"headings_1": {"content": "LUX)", "page": 5, "level": 3}}], "page": 5, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "3,561,157,690 \\|\\_\\_\\| Total Amount audited  \n13,190,957,165 \nOut of the total warrants of UGX.14,040,786,662 in the financial year 2022/2023, UGX.7,756,640,151 (55%) was spent on employee costs for which I issued a separate detailed report and a summary of the key findings reported in section 2.0 of this", "metadata": {"headings": [{"headings_0": {"content": "2 Outputs/activities selected for budget performance review", "page": 5, "level": 2}}, {"headings_1": {"content": "LUX)", "page": 5, "level": 3}}, [{"headings_0": {"content": "2 Outputs/activities selected for budget performance review", "page": 5, "level": 2}}, {"headings_1": {"content": "LUX)", "page": 5, "level": 3}}]], "page": 5, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "report.", "metadata": {"headings": [{"headings_0": {"content": "report.", "page": 5, "level": 8}}, {"headings_1": {"content": "2 Outputs/activities selected for budget performance review", "page": 5, "level": 2}}], "page": 5, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Below are my findings from the performance of revenues/warrants, absorption of warrants and implementation of out-puts and activities under the budget performance review. \nNo Observation Recommendation 1.1 Revenue Performance  \nPerformance of Non Tax Revenue \nAccording to the approved NTR estimates for the FYR 2022/2023, the entity I  \nadvised the budgeted to collect UGX 472,500,000 during the year. However, by the end Accounting Officer to of the year only UGX.698,171,223 had been collected representing a 148% streamline the entity", "metadata": {"headings": [{"headings_0": {"content": "report.", "page": 5, "level": 8}}, {"headings_1": {"content": "2 Outputs/activities selected for budget performance review", "page": 5, "level": 2}}, [{"headings_0": {"content": "report.", "page": 5, "level": 8}}, {"headings_1": {"content": "2 Outputs/activities selected for budget performance review", "page": 5, "level": 2}}], [{"headings_0": {"content": "report.", "page": 5, "level": 8}}, {"headings_1": {"content": "2 Outputs/activities selected for budget performance review", "page": 5, "level": 2}}]], "page": 5, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "performance.", "metadata": {"headings": [{"headings_0": {"content": "performance.", "page": 5, "level": 6}}, {"headings_1": {"content": "report.", "page": 5, "level": 8}}], "page": 5, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "NTR projections and set accurate targets. Over collection of NTR at vote level may be an indication that the NTR \n\\| No \\| Observation  \nRecommendation The performance of warrants from each of the programmes from which the  \nentity was allocated funds is shown in the table below; \nProgramme Approved Warrants (UGX) Variance %ag Budget (UGX) (UGX) e perfo", "metadata": {"headings": [{"headings_0": {"content": "performance.", "page": 5, "level": 6}}, {"headings_1": {"content": "report.", "page": 5, "level": 8}}, [{"headings_0": {"content": "performance.", "page": 5, "level": 6}}, {"headings_1": {"content": "report.", "page": 5, "level": 8}}], [{"headings_0": {"content": "performance.", "page": 5, "level": 6}}, {"headings_1": {"content": "report.", "page": 5, "level": 8}}]], "page": 5, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "rman", "metadata": {"headings": [{"headings_0": {"content": "rman", "page": 6, "level": 1}}, {"headings_1": {"content": "performance.", "page": 5, "level": 6}}], "page": 6, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ce Human 14,716,386,666 14,040,786,662 675,600,004 95.4 Capital  \nDevelopment  \nTotal 14,716,386,666 14,040,786,662 675,600,004 \nThe UGX.675,600,000 that was not warranted was meant for the following activities which were either partially or not implemented at all; \nN Programme Amount not Activities not Purpose of the", "metadata": {"headings": [{"headings_0": {"content": "rman", "page": 6, "level": 1}}, {"headings_1": {"content": "performance.", "page": 5, "level": 6}}, [{"headings_0": {"content": "rman", "page": 6, "level": 1}}, {"headings_1": {"content": "performance.", "page": 5, "level": 6}}], [{"headings_0": {"content": "rman", "page": 6, "level": 1}}, {"headings_1": {"content": "performance.", "page": 5, "level": 6}}]], "page": 6, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "0. warranted implemented unimplemented  \n(UGX)  \nactivi  \n1 Human Capital 675,600,000 General Staff For payment of  \nDevelopment Salaries employee costs  \n\\| [Total 675,600,000  \n1.2 Utilization of Warrants  \nOut of the total warrants of UGX.14,040,786,662 availed to the entity during I  \nadvised the the year, UGX.13,893,254,122 was utilized resulting in un-utilized warrants Accounting Officer to of UGX.147,532,540 representing 98.9% utilization as shown in the table engage the HSC to below;  \nfast track their Programm Warrants Utilization of Variance %Yage pending recruitment. e (UGX) warrants (UGX) (UGX) perfor In addition, MoFPED mance should be engaged to Human 14,040,786,662 13,893,254,122 147,532,540 98.9 revote the wage Capital  \nfunds.  \nDevelopmen  \ni  \nTotal 14,040,786,662 13,893,254,122 147,532,540", "metadata": {"headings": [{"headings_0": {"content": "rman", "page": 6, "level": 1}}, {"headings_1": {"content": "performance.", "page": 5, "level": 6}}], "page": 6, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "list"}}, {"content": "The warrants that were not utilized were meant for the following activity that was partially implemented; \nTable Showing activities affected by under-utilization of warrants No Programme Warrants Activities Reason for not Utilized affected by the  \n(UGX) the under underutilizati utilization on of \nwarrants \n1 Human \n449,616,273 General Staff Failure to recruit Capital Salaries staff", "metadata": {"headings": [{"headings_0": {"content": "rman", "page": 6, "level": 1}}, {"headings_1": {"content": "performance.", "page": 5, "level": 6}}, [{"headings_0": {"content": "rman", "page": 6, "level": 1}}, {"headings_1": {"content": "performance.", "page": 5, "level": 6}}], [{"headings_0": {"content": "rman", "page": 6, "level": 1}}, {"headings_1": {"content": "performance.", "page": 5, "level": 6}}], [{"headings_0": {"content": "rman", "page": 6, "level": 1}}, {"headings_1": {"content": "performance.", "page": 5, "level": 6}}], [{"headings_0": {"content": "rman", "page": 6, "level": 1}}, {"headings_1": {"content": "performance.", "page": 5, "level": 6}}]], "page": 6, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 6, "level": 3}}, {"headings_1": {"content": "rman", "page": 6, "level": 1}}], "page": 6, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Total  \n449,616,273 \nNo Observation Recommendation \nare appropriately I observed that the budgets for 12 outputs assessed were not supported by costed.  \nindividual activity costing and budgets as summarised in Appendix 1. \nFailure to provide detailed costing for activities implies that the costing at output level cannot be justified, and as such, there is a risk that the entity either over or under-budgeted for these outputs. \nThe Accounting Officer attributed this to omission at the time of preparing the work plans. However, this has been rectified in the current financial year", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 6, "level": 3}}, {"headings_1": {"content": "rman", "page": 6, "level": 1}}, [{"headings_0": {"content": "Development", "page": 6, "level": 3}}, {"headings_1": {"content": "rman", "page": 6, "level": 1}}], [{"headings_0": {"content": "Development", "page": 6, "level": 3}}, {"headings_1": {"content": "rman", "page": 6, "level": 1}}], [{"headings_0": {"content": "Development", "page": 6, "level": 3}}, {"headings_1": {"content": "rman", "page": 6, "level": 1}}], [{"headings_0": {"content": "Development", "page": 6, "level": 3}}, {"headings_1": {"content": "rman", "page": 6, "level": 1}}]], "page": 6, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(2023/2024).", "metadata": {"headings": [{"headings_0": {"content": "(2023/2024).", "page": 7, "level": 6}}, {"headings_1": {"content": "Development", "page": 6, "level": 3}}], "page": 7, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1.4 Lack of appropriate performance indicators in the work plans Regulation 11 (2) b of the Public Finance Management Regulations states I advised the that the work plan of a vote shall indicate the key performance indicators to Accounting Officer to be used to gauge the out-puts. ensure that all activities have I reviewed the approved work plan and noted that 13 activities lacked clear appropriate performance indicators. Refer to Appendix 2 for details. performance indicators. Without clear performance indicators it is impossible to measure performance, and this is likely to result in inaccurate performance information. The Accounting Officer explained that this was still an issue of omission during the preparation of work plans and had been put right in the current financial year. Implementation of outputs I assessed the implementation of eight (08) outputs for which all activities I advised the had clear performance indicators. The eight (08) out-puts had a total of Accounting Officer to thirty-three (33) activities worth UGX.13.39Bn and noted that; ensure that the non- functioning \u00b0 Two (2) outputs with five (5) activities and expenditure worth UGX. equipment is repaired 0.016Bn were fully implemented. as well as liaising with the relevant e six (06) outputs with twenty-eight (28) activities worth UGX.13.37Bn authorities for the were partially implemented (Not all activities in this/these output (s) hospital board to be were fully implemented. Out of the twenty-eight (28) activities, the put in place .. entity fully implemented sixteen (16) activities while twelve (12) activities were partially implemented. \u2018Category of No. of No of No. of No of No of Expenditure outputs outputs activities Activities activities activities Amount assessed in the fully partially not (UGX.Bn) outputs implemente; implemente Implemer] d d ted Fully as \\|5 0 0 0.016 implemen \\| ted \\| No Observation \\| Recommendation of patients many times vary due to different reasons. The Hospital Board had also not been appointed. 1.6 from I undertook procedures to confirm if activities implemented by the entity were implemented in a timely manner, were of acceptable quality, quantity, cost and functionality. I sampled four (4) activities with a total expenditure of UGX 2.469Bn. Below is a Summary of my findings details of which are provided in Appendix 4. a) Construction of 40 units senior staff Hostel Masaka Hospital under procurement reference number MRRH/WRKS/2014- 2015/00069 contracted M/S Block Technical services Ltd for construction of a 40 apartment units senior staff", "metadata": {"headings": [{"headings_0": {"content": "(2023/2024).", "page": 7, "level": 6}}, {"headings_1": {"content": "Development", "page": 6, "level": 3}}, [{"headings_0": {"content": "(2023/2024).", "page": 7, "level": 6}}, {"headings_1": {"content": "Development", "page": 6, "level": 3}}], [{"headings_0": {"content": "(2023/2024).", "page": 7, "level": 6}}, {"headings_1": {"content": "Development", "page": 6, "level": 3}}], [{"headings_0": {"content": "(2023/2024).", "page": 7, "level": 6}}, {"headings_1": {"content": "Development", "page": 6, "level": 3}}], [{"headings_0": {"content": "(2023/2024).", "page": 7, "level": 6}}, {"headings_1": {"content": "Development", "page": 6, "level": 3}}], [{"headings_0": {"content": "(2023/2024).", "page": 7, "level": 6}}, {"headings_1": {"content": "Development", "page": 6, "level": 3}}], [{"headings_0": {"content": "(2023/2024).", "page": 7, "level": 6}}, {"headings_1": {"content": "Development", "page": 6, "level": 3}}], [{"headings_0": {"content": "(2023/2024).", "page": 7, "level": 6}}, {"headings_1": {"content": "Development", "page": 6, "level": 3}}], [{"headings_0": {"content": "(2023/2024).", "page": 7, "level": 6}}, {"headings_1": {"content": "Development", "page": 6, "level": 3}}], [{"headings_0": {"content": "(2023/2024).", "page": 7, "level": 6}}, {"headings_1": {"content": "Development", "page": 6, "level": 3}}], [{"headings_0": {"content": "(2023/2024).", "page": 7, "level": 6}}, {"headings_1": {"content": "Development", "page": 6, "level": 3}}]], "page": 7, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "mies", "metadata": {"headings": [{"headings_0": {"content": "mies", "page": 8, "level": 1}}, {"headings_1": {"content": "(2023/2024).", "page": 7, "level": 6}}], "page": 8, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Details Initial contract amount 9,863,311,884 Revised contract price to cater for 15% inflation adjustment 11,342,808,667 Project physical progress 34.41% Accumulative payments- Certificate 13 4,405,802,790 Percentage of payments 38.8% Start date 23 September 2015 Initial intended completion date 15\" May 2017 Effective date of extension 18\" May 2017 \\| Revised completion date Not indicated I reviewed documents, inspected the project and noted the following During the year UGX.680,000,000 was paid to the contractor e o At the time of inspection on 15\"\"December 2023, casting of the first-floor slab was incomplete (only a half of it was complete), there was minimal activity at the construction site. No capital development allocation was made to the Hospital in the financial e year 2023/2024. I further noted that in the financial year 2024/2025 the project had not been allocated funding. e Review of the contract document further noted that the revised date of completion was not indicated. As a result I could not confirm the validity of the contract. Its 8.5 years since the project started and its completion is still uncertain due to non- allocation of capital development funds to the Hospital. As a result; e Service delivery is affected. contract MRRH/WRKS/20-21/0075 to remodel the ground floor of the Maternity and children complex into an ICU at an extra cost of 1,293,734,934. Below is the summary of project details Particular Details Initial contract amount 10,612,395,786 Revised contract price to cater for inflation 12,349,600,039 adjustment Start date (Maternity and children ward) 30\" May 2014 Revised completion date 28\" February 2023 Initial cost of remodelling the building to cater 1,293,734,934 for ICU Revised cost of remodelling ICU due to extra 1,580,000,000 works Completion date for remodelling the building to Not indicated cater for ICU Amount spent during the year 1,700,000,000 Total payments for both Maternity and children 12,120,483,235 ward and remodelling the building to cater for ICU I reviewed documents, inspected the project and noted the following oe The contract for Maternity and children\u2019s ward expired on 28th February 2023. e Documents reviewed did not expressly indicate the contract duration for remodelling the ground floor building to cater for ICU. \u00a9 At the time of inspection on 15\"December 2023, plumbing, electrical works and compound paving were incomplete. oe Ministry of Health remitted UGX.1,000,000,0000 to the hospital to carry out remodelling the ground floor building to cater for ICU in the previous financial year. However, the actual", "metadata": {"headings": [{"headings_0": {"content": "mies", "page": 8, "level": 1}}, {"headings_1": {"content": "(2023/2024).", "page": 7, "level": 6}}, [{"headings_0": {"content": "mies", "page": 8, "level": 1}}, {"headings_1": {"content": "(2023/2024).", "page": 7, "level": 6}}], [{"headings_0": {"content": "mies", "page": 8, "level": 1}}, {"headings_1": {"content": "(2023/2024).", "page": 7, "level": 6}}], [{"headings_0": {"content": "mies", "page": 8, "level": 1}}, {"headings_1": {"content": "(2023/2024).", "page": 7, "level": 6}}], [{"headings_0": {"content": "mies", "page": 8, "level": 1}}, {"headings_1": {"content": "(2023/2024).", "page": 7, "level": 6}}], [{"headings_0": {"content": "mies", "page": 8, "level": 1}}, {"headings_1": {"content": "(2023/2024).", "page": 7, "level": 6}}], [{"headings_0": {"content": "mies", "page": 8, "level": 1}}, {"headings_1": {"content": "(2023/2024).", "page": 7, "level": 6}}], [{"headings_0": {"content": "mies", "page": 8, "level": 1}}, {"headings_1": {"content": "(2023/2024).", "page": 7, "level": 6}}], [{"headings_0": {"content": "mies", "page": 8, "level": 1}}, {"headings_1": {"content": "(2023/2024).", "page": 7, "level": 6}}], [{"headings_0": {"content": "mies", "page": 8, "level": 1}}, {"headings_1": {"content": "(2023/2024).", "page": 7, "level": 6}}], [{"headings_0": {"content": "mies", "page": 8, "level": 1}}, {"headings_1": {"content": "(2023/2024).", "page": 7, "level": 6}}], [{"headings_0": {"content": "mies", "page": 8, "level": 1}}, {"headings_1": {"content": "(2023/2024).", "page": 7, "level": 6}}], [{"headings_0": {"content": "mies", "page": 8, "level": 1}}, {"headings_1": {"content": "(2023/2024).", "page": 7, "level": 6}}], [{"headings_0": {"content": "mies", "page": 8, "level": 1}}, {"headings_1": {"content": "(2023/2024).", "page": 7, "level": 6}}], [{"headings_0": {"content": "mies", "page": 8, "level": 1}}, {"headings_1": {"content": "(2023/2024).", "page": 7, "level": 6}}], [{"headings_0": {"content": "mies", "page": 8, "level": 1}}, {"headings_1": {"content": "(2023/2024).", "page": 7, "level": 6}}], [{"headings_0": {"content": "mies", "page": 8, "level": 1}}, {"headings_1": {"content": "(2023/2024).", "page": 7, "level": 6}}], [{"headings_0": {"content": "mies", "page": 8, "level": 1}}, {"headings_1": {"content": "(2023/2024).", "page": 7, "level": 6}}], [{"headings_0": {"content": "mies", "page": 8, "level": 1}}, {"headings_1": {"content": "(2023/2024).", "page": 7, "level": 6}}], [{"headings_0": {"content": "mies", "page": 8, "level": 1}}, {"headings_1": {"content": "(2023/2024).", "page": 7, "level": 6}}]], "page": 8, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.580,0000,000.", "metadata": {"headings": [{"headings_0": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}, {"headings_1": {"content": "mies", "page": 8, "level": 1}}], "page": 9, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "No capital development allocation was made to the Hospital in the financial oe  \nyear 2023/2024 to cater for the deficit. As a result works have stalled. \nIts 8.5 since the  \nstarted and its  \nis still uncertain due to non- \nRecommendation  \nI advised the Accounting Officer to engage Ministry of Health and MoFPED on Capital Development allocation to ensure that the above projects are completed in the subsequent years.", "metadata": {"headings": [{"headings_0": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}, {"headings_1": {"content": "mies", "page": 8, "level": 1}}, [{"headings_0": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}, {"headings_1": {"content": "mies", "page": 8, "level": 1}}], [{"headings_0": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}, {"headings_1": {"content": "mies", "page": 8, "level": 1}}]], "page": 9, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.0 Management of the Government Salary Payroll Over the years, execution of the Government budget has been characterized by wage overruns and persistent requests to the Minister for Finance Planning and Economic Development (MoFPED) by entities, for supplementary funding to cater for shortfalls on salaries, yet this is an area where employee numbers are certain and specific. In his letter to the Auditor General dated 29'\" November 2022 referenced HRM 155/222/02, the Minister for Finance Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent supplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all entity budgets. Other anomalies highlighted included: payments for non-existent employees, underpayments to staff and irregular overpayments to staff, among others. Accordingly, I carried out a special audit on wage payroll in the Regional Referral Hospital to establish the root causes of the identified challenges and propose remedial measures. The audit covered four (4) FYs from 2019/2020 to 2022/2023 to which I issued a separate detailed audit report and below is a summary of the key findings from the special audit; Masaka Regional Referral Hospital had a wage budget of UGX.8,881,856,425, out of which UGX.7,756,640,151 was utilised for the period under review. Below is a summary of the key findings from the special audit; No Observation Recommendation 2.1 Utilization of the Wage Budget The Masaka Regional Referral Hospital had an approved wage budget of UGX. I advised the 8,206,256,425, and obtained supplementary funding of UGX. 675,600,000 Accounting Officer resulting into a revised wage budget of UGX. 8,881,856,425 where UGX. to engage with 8,206,256,424 (92%) was warranted resulting into unwarranted funds of UGX. MoPs to lift the ban 675,600,001 (8%). on recruitment. Out of the total warrants, UGX.7,756,640,151 was utilized by Masaka Regional In addition, the Referral Hospital resulting in un-utilized warrants of UGX. 449,616,273 Accounting Officer representing utilization of 80% as summarized in the table below and detailed should liaise with in Appendix 5 Approved Suppleme Revised Warran the Health Service Unspent Commission to fast Budget ntary Budget ts (UGX) Balance track the pending (UGX) (UGX) (UGX) UGX (UGX) recruitments. 8,206,256,42 675,600,000 8,881,856, 7,756,640,1 449,616,27 5 425 51 3 Commissions and The following observations were made; obtain minute a) Out of 253 (98%) employees appeared for the validation exercise and extracts for", "metadata": {"headings": [{"headings_0": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}, {"headings_1": {"content": "mies", "page": 8, "level": 1}}, [{"headings_0": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}, {"headings_1": {"content": "mies", "page": 8, "level": 1}}], [{"headings_0": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}, {"headings_1": {"content": "mies", "page": 8, "level": 1}}], [{"headings_0": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}, {"headings_1": {"content": "mies", "page": 8, "level": 1}}], [{"headings_0": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}, {"headings_1": {"content": "mies", "page": 8, "level": 1}}], [{"headings_0": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}, {"headings_1": {"content": "mies", "page": 8, "level": 1}}]], "page": 10, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "employees by", "metadata": {"headings": [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], "page": 11, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Ministry of Public b) 6 (2%) employees appeared for headcount were partially validated due to Service.  \nlack of minutes/extracts from other Service Commissions to support their  \nfirst appointment. \nFailure to provide the key pre-requisite documents casts doubt on the eligibility of employees. \nThe Accounting Officer explained that each concerned entity had been written to, to provide the minute extracts.", "metadata": {"headings": [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}, [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}]], "page": 11, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Inconsistencies in Employees details  \nA total of 21 employees on the payroll had inconsistencies in their dates of I  \nadvised the birth, captured in the payroll and data captured by NIRA on the National IDs. Accounting Officer The information is critical in the identification of an individual.  \nto engage the affected staff and Inconsistent information undermines the integrity of the Masaka Regional ensure  \nthat Referral Hospital\u2019s records and may complicate the employee service history employee  \nrecords and retirement procedures. Where the errors in dates of birth increase the are duly updated length of service, it may lead to the irregular extension of employee service.  \nand brought to the attention of the Inconsistent information undermines the integrity of the entity's records and Ministry of Public may complicate the employee service history and retirement procedures. Service within a Where the errors in dates of birth increase the length of service, it may lead to specified timeline for the irregular extension of employee service.  \nappropriate action. \nThe Accounting Officer explained that submissions to Ministry of Public Service had been done to address the inconsistencies.", "metadata": {"headings": [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}, [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}]], "page": 11, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2.4 Findings from Other Special Audit Procedures I undertook other special audit procedures to review the accuracy of the I advised the payroll including planning, budgeting and payments for the period of four Accounting Officer years (2019/2020-2022/2023). to ensure that; a) reconciliation of I noted that; payrolls on a a) 24 employee records were captured on wrong scale/notches leading to an monthly basis is over computations and under computations. done for accurate b) Over-remittance of UGX.3,074,022 of statutory deductions were made by payment of the RRH during the period. salaries as per the salary scales c) Over-remittance of UGX.2,968,792 and under-remittance of b) Over remitted UGX.5,582,719 of non-statutory deductions were made by the RRH should be during the period. recovered. c) non-statutory Implication deductions are omissions corrected. \\|\\} 2.5 Delayed deletion of employees from the payroll I noted that UGX.4,176,409 was paid to 03 staff who had either been retired, I advised the transferred, absconded or died. These resulted into financial loss to Accounting Officer government. to initiate a process of deleting these Delayed removal of staff from payroll resulted into financial loss to names on the government totalling to the paid amount. payroll. The Accounting Officer explained that recovery would be done in September 2023 for UGX. 896,977 in FY 2020/21 and for FY 2022/23, recovery of UGX. 3,279,432 would be done from the unpaid gratuity. 2.6 Review of the Masaka RRH Staff Establishment Review of the establishment revealed; I advised the i. Out of 363 approved positions, a total of 259 positions were filled leaving Accounting Officer a gap of 104 vacant positions. In addition, 4 positions were over-filled. to continuously engage the Health Service Commission ii. The Regional Referral Hospital did not have an approved and costed staff and the Ministry of establishment for primary, secondary and tertiary institutions while the Public Service and staff structure for health facilities issued by Ministry of Health was not MoFPED to incorporated into the Masaka Regional Referral Hospital approved these positions structure. filled. Understaffing hinders the entity's ability to deliver its objectives, while overstaffing affects the wage budget of the entity and could be an indicator of an inadequate staff structure. The Accounting Officer explained that management would submit recruitment plans to Ministry of Public Service for clearance which was done on availability of wage. He further added that the above positions may not be filled in the medium term", "metadata": {"headings": [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}, [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}]], "page": 11, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that the above situation was brought about by inadequate funding for utilities in the hospital. The level of service delivery continues to increase through increased number of patients, additional infrastructure and equipment like a digital X-ray machine and a CT scan coupled with increasing rates by service providers. For instance, the oxygen plant that consumes in excess of UGX.20,000,000 of power per month came without an additional budget for power supply. Management is at crossroads in choosing between rationing utilities and compromise service delivery or continue to accumulate domestic arrears as issues of funding for utilities are sorted. \n5.0 Service Delivery \n5.1 Idle medical equipment  \nDuring audit inspections of the medical equipment, \nI noted that the Hospital had equipment that was non- -functional as seen in table below;  \nsome \nAudit Remarks Pictorial evidence from Management Equipment ins p ections Response inspected \n\\_\\_ The Accounting Officer Oxygen plant e The oxygen plant house  \nexplained that the was substantially complete.  \nproject was being e Installation of the cable  \nimplemented by tray, metal grills, rainwater  \nMinistry of Health and pipe and sealing of an  \nmanagement had no open vent in roof was  \ncontrol over it apart pending.  \nfrom the role of a user. e The equipment had not yet  \nbeen installed.  \ne Generator not yet  \ndelivered.  \ne 3 phase transformer to run  \nthe necessary machinery co  \nnot yet installed. \n\"\\|The Accounting Officer ICU equipment e The equipment was  \nar explained that the received on 29\" October  \ninstallation of ICU", "metadata": {"headings": [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}, [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}]], "page": 13, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "2020. estes Er \u2018equipment had not e The ICU pendants have  \n!t Ibeen done due to a never been installed/not in  \n\u201a..j]stalled project for use", "metadata": {"headings": [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], "page": 14, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "list"}}, {"content": "Imodification of the ground floor of the \nRedundant medical equipment denies services to the patients and the equipment may be rendered obsolete over time. \nRecommendation  \nI advised the Accounting Officer to liaise with Ministry of Health to ensure that the equipment are put to use and pending works are completed. \n5.2 Dilapidated anaesthesia machines  \nI noted that the Hospital had four (04) anaesthesia machines which were donated by JICA over 10 years ago and are overdue for replacement. There are no spare parts to repair them. The vaporisors were down and in a sorry state and the machines are used only in a manual mode since the automatic mode is down. \nConsequently, the machines frequently breakdown and have a very high cost of maintenance. For instance, UGX.25,530,000 was spent to repair only one machine in the main operating theatre during the year and yet it was not fully restored. \nThe Accounting Officer explained that management was aware of the situation and had communicated to the Ministry of Health about it. Unfortunately, the hospital lacks a budget to purchase new equipment and decommission the old ones as recommended by the audit as these are very expensive machines. \nRecommendation  \nI advised the Accounting Officer to liaise with Ministry of health and/or development partners so as to ensure that the equipment are replaced. \n5.3 Poor garbage management  \nThe Hospital spends UGX.4,400,000 monthly for compound cleaning and maintenance. It was however noted that garbage was not well managed as seen in picture below;  \nBOS FONG \n, AT: aye \n5.4 Insufficient storage space  \nInspection of stores revealed that the stores where medicine and other related health supplies were kept did not have adequate space. The shelves were too packed as seen in picture below.  \nwin Sy \ndi fi eh", "metadata": {"headings": [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}, [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}], [{"headings_0": {"content": "employees by", "page": 11, "level": 6}}, {"headings_1": {"content": "UGX.580,0000,000.", "page": 9, "level": 6}}]], "page": 14, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "RL", "metadata": {"headings": [{"headings_0": {"content": "RL", "page": 16, "level": 1}}, {"headings_1": {"content": "employees by", "page": 11, "level": 6}}], "page": 16, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Poor storage facilities hinder physical check, retrieval and reconciliation of drugs. It may also lead to losses through theft. \nThe Accounting Officer explained that management was aware of the challenge and in its plans, it intends to construct a new store in the space below the existing store when funds allow. However, since funds are not envisaged in the foreseeable future, management shall create space for stores when the MCH building is functionalized, and some services are shifted, and some space is freed. \nRecommendation  \nI advised the Accounting Officer to budget and seek for external assistance to ensure that all store items are accommodated well. \nOther Information  \nThe Accounting Officer is responsible for the other information. The other information comprises the statement of responsibilities of the Accounting Officer and the commentaries by the Head of Accounts and the Accounting Officer and other supplementary information. The other information does not include the financial statements and my auditors' report thereon. My opinion on the financial statements does not cover the other information, and I do not express an audit opinion or any form of assurance conclusion thereon. \nIn connection with my audit of the financial statements, my responsibility is to read the other information and, in doing so, consider whether the other information is materially consistent with the financial statements or my knowledge obtained in the audit, or otherwise \ninternal control as the Accounting Officer determines is necessary to enable the preparation of financial statements that are free from material misstatement whether due to fraud or \nerror. \nIn preparing the financial statements, the Accounting Officer is responsible for assessing the Hospital's ability to continue as a going concern, disclosing, as applicable, matters related to going concern and using the going concern basis of accounting, unless the Accounting Officer has a realistic alternative to the contrary. \nThe Accounting Officer is responsible for overseeing the Hospital\u2019s financial reporting process.", "metadata": {"headings": [{"headings_0": {"content": "RL", "page": 16, "level": 1}}, {"headings_1": {"content": "employees by", "page": 11, "level": 6}}, [{"headings_0": {"content": "RL", "page": 16, "level": 1}}, {"headings_1": {"content": "employees by", "page": 11, "level": 6}}], [{"headings_0": {"content": "RL", "page": 16, "level": 1}}, {"headings_1": {"content": "employees by", "page": 11, "level": 6}}], [{"headings_0": {"content": "RL", "page": 16, "level": 1}}, {"headings_1": {"content": "employees by", "page": 11, "level": 6}}], [{"headings_0": {"content": "RL", "page": 16, "level": 1}}, {"headings_1": {"content": "employees by", "page": 11, "level": 6}}], [{"headings_0": {"content": "RL", "page": 16, "level": 1}}, {"headings_1": {"content": "employees by", "page": 11, "level": 6}}], [{"headings_0": {"content": "RL", "page": 16, "level": 1}}, {"headings_1": {"content": "employees by", "page": 11, "level": 6}}], [{"headings_0": {"content": "RL", "page": 16, "level": 1}}, {"headings_1": {"content": "employees by", "page": 11, "level": 6}}], [{"headings_0": {"content": "RL", "page": 16, "level": 1}}, {"headings_1": {"content": "employees by", "page": 11, "level": 6}}]], "page": 16, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Auditor's Responsibilities for the audit of the Financial Statements My objectives are to obtain reasonable assurance about whether the financial statements as a whole are free from material misstatement, whether due to fraud or error, and to issue an auditor's report that includes my opinion. Reasonable assurance is a high level of assurance but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a material misstatement, when it exists. Misstatements can arise from fraud or error and are considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users, taken on the basis of these financial statements. As part of an audit in accordance with ISSAIs, I exercise professional judgment and maintain professional skepticism throughout the audit. I also; oe Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion. The risk of not detecting a material misstatement resulting from fraud is higher than for one resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control. Obtain an understanding of internal control relevant to the audit in order to design e audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the Hospital's internal control. Evaluate the appropriateness of accounting policies used and the reasonableness of oe accounting estimates and related disclosures made by the management. Conclude on the appropriateness of management's use of the going concern basis of oe accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the Hospital's ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor's report to the related disclosures in the financial statements or, if such disclosures are inadequate, to modify my opinion. My conclusions are based on the audit evidence obtained up to the date of my auditor's future events or conditions cause the to cease to relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards. From", "metadata": {"headings": [{"headings_0": {"content": "RL", "page": 16, "level": 1}}, {"headings_1": {"content": "employees by", "page": 11, "level": 6}}, [{"headings_0": {"content": "RL", "page": 16, "level": 1}}, {"headings_1": {"content": "employees by", "page": 11, "level": 6}}], [{"headings_0": {"content": "RL", "page": 16, "level": 1}}, {"headings_1": {"content": "employees by", "page": 11, "level": 6}}], [{"headings_0": {"content": "RL", "page": 16, "level": 1}}, {"headings_1": {"content": "employees by", "page": 11, "level": 6}}], [{"headings_0": {"content": "RL", "page": 16, "level": 1}}, {"headings_1": {"content": "employees by", "page": 11, "level": 6}}], [{"headings_0": {"content": "RL", "page": 16, "level": 1}}, {"headings_1": {"content": "employees by", "page": 11, "level": 6}}], [{"headings_0": {"content": "RL", "page": 16, "level": 1}}, {"headings_1": {"content": "employees by", "page": 11, "level": 6}}], [{"headings_0": {"content": "RL", "page": 16, "level": 1}}, {"headings_1": {"content": "employees by", "page": 11, "level": 6}}], [{"headings_0": {"content": "RL", "page": 16, "level": 1}}, {"headings_1": {"content": "employees by", "page": 11, "level": 6}}], [{"headings_0": {"content": "RL", "page": 16, "level": 1}}, {"headings_1": {"content": "employees by", "page": 11, "level": 6}}]], "page": 17, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Joa", "metadata": {"headings": [{"headings_0": {"content": "Joa", "page": 18, "level": 3}}, {"headings_1": {"content": "RL", "page": 16, "level": 1}}], "page": 18, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "oe?", "metadata": {"headings": [{"headings_0": {"content": "oe?", "page": 18, "level": 3}}, {"headings_1": {"content": "Joa", "page": 18, "level": 3}}], "page": 18, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Pe", "metadata": {"headings": [{"headings_0": {"content": "Pe", "page": 18, "level": 1}}, {"headings_1": {"content": "oe?", "page": 18, "level": 3}}], "page": 18, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "S. \nAUDITOR GENERAL 4\" January, 2024", "metadata": {"headings": [{"headings_0": {"content": "Pe", "page": 18, "level": 1}}, {"headings_1": {"content": "oe?", "page": 18, "level": 3}}, [{"headings_0": {"content": "Pe", "page": 18, "level": 1}}, {"headings_1": {"content": "oe?", "page": 18, "level": 3}}]], "page": 18, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "ORIGIvar COPY", "metadata": {"headings": [{"headings_0": {"content": "ORIGIvar COPY", "page": 18, "level": 3}}, {"headings_1": {"content": "Pe", "page": 18, "level": 1}}], "page": 18, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 19, "level": 2}}, {"headings_1": {"content": "ORIGIvar COPY", "page": 18, "level": 3}}], "page": 19, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 1: Unsupported output budgets", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 19, "level": 2}}, {"headings_1": {"content": "ORIGIvar COPY", "page": 18, "level": 3}}], "page": 19, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "(No. |", "metadata": {"headings": [{"headings_0": {"content": "(No. |", "page": 19, "level": 5}}, {"headings_1": {"content": "Appendices", "page": 19, "level": 2}}], "page": 19, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Programme", "metadata": {"headings": [{"headings_0": {"content": "Programme", "page": 19, "level": 3}}, {"headings_1": {"content": "(No. |", "page": 19, "level": 5}}], "page": 19, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Budget Output Budget Output Budget  \n\\| Code (UGX)\u2018000\"\\_ Development 320022. 2\\_\\_\\_\\_\\_\\| Immunisation Services  \n\\|  \nDO Human Capital 19,380 320027 Medical and Health Supplies", "metadata": {"headings": [{"headings_0": {"content": "Programme", "page": 19, "level": 3}}, {"headings_1": {"content": "(No. |", "page": 19, "level": 5}}], "page": 19, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "55,985", "metadata": {"headings": [{"headings_0": {"content": "55,985", "page": 19, "level": 3}}, {"headings_1": {"content": "Programme", "page": 19, "level": 3}}], "page": 19, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "000003 Facilities and Equipment Management 115,549 15,000", "metadata": {"headings": [{"headings_0": {"content": "55,985", "page": 19, "level": 3}}, {"headings_1": {"content": "Programme", "page": 19, "level": 3}}], "page": 19, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6,344", "metadata": {"headings": [{"headings_0": {"content": "6,344", "page": 19, "level": 3}}, {"headings_1": {"content": "55,985", "page": 19, "level": 3}}], "page": 19, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "10,000", "metadata": {"headings": [{"headings_0": {"content": "10,000", "page": 19, "level": 3}}, {"headings_1": {"content": "6,344", "page": 19, "level": 3}}], "page": 19, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "108,999", "metadata": {"headings": [{"headings_0": {"content": "108,999", "page": 19, "level": 3}}, {"headings_1": {"content": "10,000", "page": 19, "level": 3}}], "page": 19, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "1,549,343", "metadata": {"headings": [{"headings_0": {"content": "1,549,343", "page": 19, "level": 3}}, {"headings_1": {"content": "108,999", "page": 19, "level": 3}}], "page": 19, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "430,850", "metadata": {"headings": [{"headings_0": {"content": "430,850", "page": 19, "level": 3}}, {"headings_1": {"content": "1,549,343", "page": 19, "level": 3}}], "page": 19, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Diagnostic Services 108,999 Inpatient Services 1,549,343 Facilities and Equipment Management", "metadata": {"headings": [{"headings_0": {"content": "430,850", "page": 19, "level": 3}}, {"headings_1": {"content": "1,549,343", "page": 19, "level": 3}}], "page": 19, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "300,000", "metadata": {"headings": [{"headings_0": {"content": "300,000", "page": 19, "level": 3}}, {"headings_1": {"content": "430,850", "page": 19, "level": 3}}], "page": 19, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 2: Out-puts without appropriate indicators \n\\|  \nNo. Programme Budget Budget Out-put Activities Audit Comment  \nOutput Code Output budget\u2019000\"  \nsss \\| ff 1 Human 320022 Immunisation", "metadata": {"headings": [{"headings_0": {"content": "300,000", "page": 19, "level": 3}}, {"headings_1": {"content": "430,850", "page": 19, "level": 3}}, [{"headings_0": {"content": "300,000", "page": 19, "level": 3}}, {"headings_1": {"content": "430,850", "page": 19, "level": 3}}]], "page": 19, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Capital", "metadata": {"headings": [{"headings_0": {"content": "Capital", "page": 19, "level": 2}}, {"headings_1": {"content": "300,000", "page": 19, "level": 3}}], "page": 19, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Services", "metadata": {"headings": [{"headings_0": {"content": "Capital", "page": 19, "level": 2}}, {"headings_1": {"content": "300,000", "page": 19, "level": 3}}], "page": 19, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Development", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 19, "level": 2}}, {"headings_1": {"content": "Capital", "page": 19, "level": 2}}], "page": 19, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "320027  \nHealth Supplies Facilities and \n19,380 Children under one The number of children under one year immunized year and number of mothers within and mothers within childbearing age to be vaccinated childbearing age was not stated  \nvaccinated  \nClients vaccinated The number of clients to be against COVID 19  \nvaccinated against COVID 19 was not stated", "metadata": {"headings": [{"headings_0": {"content": "Development", "page": 19, "level": 2}}, {"headings_1": {"content": "Capital", "page": 19, "level": 2}}, [{"headings_0": {"content": "Development", "page": 19, "level": 2}}, {"headings_1": {"content": "Capital", "page": 19, "level": 2}}]], "page": 19, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "55,985", "metadata": {"headings": [{"headings_0": {"content": "55,985", "page": 19, "level": 6}}, {"headings_1": {"content": "Development", "page": 19, "level": 2}}], "page": 19, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The number of essential medicines procured  \nto be procured was not stated  \nThe number of maintenance visits \n16", "metadata": {"headings": [{"headings_0": {"content": "55,985", "page": 19, "level": 6}}, {"headings_1": {"content": "Development", "page": 19, "level": 2}}, [{"headings_0": {"content": "55,985", "page": 19, "level": 6}}, {"headings_1": {"content": "Development", "page": 19, "level": 2}}]], "page": 19, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Equipment", "metadata": {"headings": [{"headings_0": {"content": "Equipment", "page": 20, "level": 2}}, {"headings_1": {"content": "55,985", "page": 19, "level": 6}}], "page": 20, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "to \nlower-level to lower-level health facilities not Management health facilities stated  \nRepair and service The number of repairs and service of equipment  \nof equipment not stated  \nInventory update The number of inventory updates \n000005 Human  \n15,000 IPPS updates Resource \nnot stated  \nThe number of IPPS updates not stated  \nManagement Payroll The number of payroll management management not specified Login/out data The number of login/out data analysis  \nanalysis not stated  \n000003  \nFacilities and  \n300,000 An assortment of The number of medical equipment", "metadata": {"headings": [{"headings_0": {"content": "Equipment", "page": 20, "level": 2}}, {"headings_1": {"content": "55,985", "page": 19, "level": 6}}, [{"headings_0": {"content": "Equipment", "page": 20, "level": 2}}, {"headings_1": {"content": "55,985", "page": 19, "level": 6}}], [{"headings_0": {"content": "Equipment", "page": 20, "level": 2}}, {"headings_1": {"content": "55,985", "page": 19, "level": 6}}], [{"headings_0": {"content": "Equipment", "page": 20, "level": 2}}, {"headings_1": {"content": "55,985", "page": 19, "level": 6}}]], "page": 20, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Equipment", "metadata": {"headings": [{"headings_0": {"content": "Equipment", "page": 20, "level": 3}}, {"headings_1": {"content": "Equipment", "page": 20, "level": 2}}], "page": 20, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "medical equipment to be procured not specified", "metadata": {"headings": [{"headings_0": {"content": "Equipment", "page": 20, "level": 3}}, {"headings_1": {"content": "Equipment", "page": 20, "level": 2}}], "page": 20, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 20, "level": 2}}, {"headings_1": {"content": "Equipment", "page": 20, "level": 3}}], "page": 20, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "procured \nconducted \nThe number of user trainings to be conducted not stated  \nMedical equipment The number of medical equipment repaired  \nto be repaired not stated  \nMinor repairs done The number of repairs to be done on wards and key on wards and key departments not departments  \nspecified", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 20, "level": 2}}, {"headings_1": {"content": "Equipment", "page": 20, "level": 3}}, [{"headings_0": {"content": "Management", "page": 20, "level": 2}}, {"headings_1": {"content": "Equipment", "page": 20, "level": 3}}], [{"headings_0": {"content": "Management", "page": 20, "level": 2}}, {"headings_1": {"content": "Equipment", "page": 20, "level": 3}}]], "page": 20, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Tota", "metadata": {"headings": [{"headings_0": {"content": "Tota", "page": 20, "level": 5}}, {"headings_1": {"content": "Management", "page": 20, "level": 2}}], "page": 20, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix 3: Implementation of lanned outputs Fully implemented out-puts \nse Sub-program PIAP-out Budget  \nTotal Out-put Total No Number of fully Out-put expenditure activities in implemented UGX \u2018000\u201d the out-put activities Human Capital 02-Population Health, 1203010201-Service 000001-Audit and  \nDevelopment Safety and delivery monitored Risk Management", "metadata": {"headings": [{"headings_0": {"content": "Tota", "page": 20, "level": 5}}, {"headings_1": {"content": "Management", "page": 20, "level": 2}}, [{"headings_0": {"content": "Tota", "page": 20, "level": 5}}, {"headings_1": {"content": "Management", "page": 20, "level": 2}}]], "page": 20, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "6,344", "metadata": {"headings": [{"headings_0": {"content": "6,344", "page": 20, "level": 3}}, {"headings_1": {"content": "Tota", "page": 20, "level": 5}}], "page": 20, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a EEE 2", "metadata": {"headings": [{"headings_0": {"content": "a EEE 2", "page": 20, "level": 3}}, {"headings_1": {"content": "6,344", "page": 20, "level": 3}}], "page": 20, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Management 1203010502- 000008-Records 10,000 3 3 Comprehensive", "metadata": {"headings": [{"headings_0": {"content": "a EEE 2", "page": 20, "level": 3}}, {"headings_1": {"content": "6,344", "page": 20, "level": 3}}], "page": 20, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 20, "level": 2}}, {"headings_1": {"content": "a EEE 2", "page": 20, "level": 3}}], "page": 20, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "17 \nNo. Program Sub-program PIAP-out \nElectronic Medical \nL \nRecord System scaled \nu \nBudget = Total Out-put \\| Total No Number of fully Out-put expenditure activities in implemented UGX \u2018000\u201d the out-put activities \nPartiall Implemented out-puts \n\\| 16,344 \\| 5, 5 \\| \nNo. Program Sub-program PIAP-Outs Budget Out- Total Out-put Total No Number of No of No of put expenditure activiti es fully partially activities that UGX \u2018000\u201d in the implemente implemente were not output d activities d activities implemented 1 Human 02-Population 1203010513- 320009- 108,999 4 2 2 0 Capital Health, Safety Laboratory quality Diagnostic  \nDevelopm and management Services  \nent Management system in place \n3  \n1203010514- 320023- 1,549,343 a 0 Reduced morbidity Inpatient  \nand mortality due to Services  \nHIV/AIDS, TB and  \nmalaria and other \ncommunicable diseases \n1203010514- 320033- 430,850 Reduced morbidity Outpatient  \nand mortality due to Services  \nHIV/AIDS, TB and  \nmalaria and other \ncommunicable diseases. \n1203010514- 320034- 49,872 Reduced morbidity Prevention and  \nand mortality due to Rehabilitation  \nHIV/AIDS, TB and services  \nmalaria and other \n18 \nNo. Program Sub-program PIAP-Outs \ncommunicable \nBudget Out- Total Out-put Total No Number of No of No  \nof put expenditure activities fully partially activities that UGX \u2018000\u201d in the implemente implemente were not output d activities d activities implemented \ndiseases. \nI 1203010506- 320021- 8,851,932 8 Governance and Hospital  \nmanagement", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 20, "level": 2}}, {"headings_1": {"content": "a EEE 2", "page": 20, "level": 3}}, [{"headings_0": {"content": "Management", "page": 20, "level": 2}}, {"headings_1": {"content": "a EEE 2", "page": 20, "level": 3}}], [{"headings_0": {"content": "Management", "page": 20, "level": 2}}, {"headings_1": {"content": "a EEE 2", "page": 20, "level": 3}}], [{"headings_0": {"content": "Management", "page": 20, "level": 2}}, {"headings_1": {"content": "a EEE 2", "page": 20, "level": 3}}], [{"headings_0": {"content": "Management", "page": 20, "level": 2}}, {"headings_1": {"content": "a EEE 2", "page": 20, "level": 3}}], [{"headings_0": {"content": "Management", "page": 20, "level": 2}}, {"headings_1": {"content": "a EEE 2", "page": 20, "level": 3}}], [{"headings_0": {"content": "Management", "page": 20, "level": 2}}, {"headings_1": {"content": "a EEE 2", "page": 20, "level": 3}}], [{"headings_0": {"content": "Management", "page": 20, "level": 2}}, {"headings_1": {"content": "a EEE 2", "page": 20, "level": 3}}], [{"headings_0": {"content": "Management", "page": 20, "level": 2}}, {"headings_1": {"content": "a EEE 2", "page": 20, "level": 3}}], [{"headings_0": {"content": "Management", "page": 20, "level": 2}}, {"headings_1": {"content": "a EEE 2", "page": 20, "level": 3}}], [{"headings_0": {"content": "Management", "page": 20, "level": 2}}, {"headings_1": {"content": "a EEE 2", "page": 20, "level": 3}}], [{"headings_0": {"content": "Management", "page": 20, "level": 2}}, {"headings_1": {"content": "a EEE 2", "page": 20, "level": 3}}], [{"headings_0": {"content": "Management", "page": 20, "level": 2}}, {"headings_1": {"content": "a EEE 2", "page": 20, "level": 3}}], [{"headings_0": {"content": "Management", "page": 20, "level": 2}}, {"headings_1": {"content": "a EEE 2", "page": 20, "level": 3}}], [{"headings_0": {"content": "Management", "page": 20, "level": 2}}, {"headings_1": {"content": "a EEE 2", "page": 20, "level": 3}}], [{"headings_0": {"content": "Management", "page": 20, "level": 2}}, {"headings_1": {"content": "a EEE 2", "page": 20, "level": 3}}], [{"headings_0": {"content": "Management", "page": 20, "level": 2}}, {"headings_1": {"content": "a EEE 2", "page": 20, "level": 3}}], [{"headings_0": {"content": "Management", "page": 20, "level": 2}}, {"headings_1": {"content": "a EEE 2", "page": 20, "level": 3}}], [{"headings_0": {"content": "Management", "page": 20, "level": 2}}, {"headings_1": {"content": "a EEE 2", "page": 20, "level": 3}}], [{"headings_0": {"content": "Management", "page": 20, "level": 2}}, {"headings_1": {"content": "a EEE 2", "page": 20, "level": 3}}], [{"headings_0": {"content": "Management", "page": 20, "level": 2}}, {"headings_1": {"content": "a EEE 2", "page": 20, "level": 3}}]], "page": 20, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 22, "level": 3}}, {"headings_1": {"content": "Management", "page": 20, "level": 2}}], "page": 22, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "structures reformed and Support  \nand functional Services  \n1203010510 000002- 2,380,000 2 Hospitals and HCs Construction  \nrehabilitated/expand Management  \ned", "metadata": {"headings": [{"headings_0": {"content": "Management", "page": 22, "level": 3}}, {"headings_1": {"content": "Management", "page": 20, "level": 2}}], "page": 22, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "13,370,996", "metadata": {"headings": [{"headings_0": {"content": "13,370,996", "page": 22, "level": 6}}, {"headings_1": {"content": "Management", "page": 22, "level": 3}}], "page": 22, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "28 \nAppendix 4: Service delivery/Summary of Inspections \nNo Activity inspected Total expenditure Summary of findings  \nPictorial evidence \u2014 Ae Inspections EB  \nua  \n\\| \\| \\_ \nnn ln un un an nn U", "metadata": {"headings": [{"headings_0": {"content": "13,370,996", "page": 22, "level": 6}}, {"headings_1": {"content": "Management", "page": 22, "level": 3}}, [{"headings_0": {"content": "13,370,996", "page": 22, "level": 6}}, {"headings_1": {"content": "Management", "page": 22, "level": 3}}], [{"headings_0": {"content": "13,370,996", "page": 22, "level": 6}}, {"headings_1": {"content": "Management", "page": 22, "level": 3}}], [{"headings_0": {"content": "13,370,996", "page": 22, "level": 6}}, {"headings_1": {"content": "Management", "page": 22, "level": 3}}]], "page": 22, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "1. Construction of 40units senior staff  \n680,000 Casting of the first floor slab was incomplete quarters.  \n(only a half of it was complete), there was minimal activity at the construction site due to lack of funds.", "metadata": {"headings": [{"headings_0": {"content": "13,370,996", "page": 22, "level": 6}}, {"headings_1": {"content": "Management", "page": 22, "level": 3}}], "page": 22, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "list"}}, {"content": "19 \nMaternal Child Health block completion plus external works of compound landscaping, paving and , storm water", "metadata": {"headings": [{"headings_0": {"content": "13,370,996", "page": 22, "level": 6}}, {"headings_1": {"content": "Management", "page": 22, "level": 3}}, [{"headings_0": {"content": "13,370,996", "page": 22, "level": 6}}, {"headings_1": {"content": "Management", "page": 22, "level": 3}}]], "page": 22, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "drainage", "metadata": {"headings": [{"headings_0": {"content": "drainage", "page": 23, "level": 8}}, {"headings_1": {"content": "13,370,996", "page": 22, "level": 6}}], "page": 23, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Procurement of medical equipment \n1,700,000 Painting, ground floor works, mechanical and electrical installations were still ongoing. The ICU remodeling was also still ongoing. \nOne bubble CPAP machine amounting to UGX.26,000,000 was not operational because it was delivered without an air compressor and blending accessory. One vital signs monitor amounting to UGX. 5,000,000 was also not operational because it had no extension cable for the SpO2 port. \nN  \nThe vital signs monitor not in use \n20", "metadata": {"headings": [{"headings_0": {"content": "drainage", "page": 23, "level": 8}}, {"headings_1": {"content": "13,370,996", "page": 22, "level": 6}}, [{"headings_0": {"content": "drainage", "page": 23, "level": 8}}, {"headings_1": {"content": "13,370,996", "page": 22, "level": 6}}], [{"headings_0": {"content": "drainage", "page": 23, "level": 8}}, {"headings_1": {"content": "13,370,996", "page": 22, "level": 6}}], [{"headings_0": {"content": "drainage", "page": 23, "level": 8}}, {"headings_1": {"content": "13,370,996", "page": 22, "level": 6}}], [{"headings_0": {"content": "drainage", "page": 23, "level": 8}}, {"headings_1": {"content": "13,370,996", "page": 22, "level": 6}}]], "page": 23, "document_name": "Masaka Regional Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}], "table_of_contents": []}