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+{"paragraphs": [{"content": "REPORT OF THE AUDITOR GENERAL", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL", "page": 1, "level": 3}}], "page": 1, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ON THE FINANCIAL STATEMENTS OF KIRUDDU NATIONAL REFERRAL HOSPITAL FOR THE YEAR ENDED 30 TH JUNE, 2023", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL", "page": 1, "level": 3}}], "page": 1, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "TABLE OF CONTENTS", "metadata": {"headings": [{"headings_0": {"content": "TABLE OF CONTENTS", "page": 2, "level": 3}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL", "page": 1, "level": 3}}], "page": 2, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "LIST OF ACRONYMS", "metadata": {"headings": [{"headings_0": {"content": "LIST OF ACRONYMS", "page": 3, "level": 3}}, {"headings_1": {"content": "TABLE OF CONTENTS", "page": 2, "level": 3}}], "page": 3, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["**Bn**", "Billion"], ["**GOU**", "Government of Uganda"], ["**ICU**", "Intensive Care Unit"], ["**IESBA**", "International Ethics Standards Board for Accountants"], ["**IFMS**", "Integrated Financial Management System"], ["**INTOSAI**", "International Organization of Supreme Audit Institutions"], ["**IPPS**", "Integrated Personnel and Payroll System"], ["**ISSAIs**", "International Standards of Supreme Audit Institutions"], ["**KNRH**", "Kiruddu National Referral Hospital"], ["**MDAs**", "Ministries, Departments and Agencies"], ["**MoFPED**", "Ministry of Finance, Planning and Economic Development"], ["**NAA**", "National Audit Act"], ["**NIRA**", "National Identification Registration Authority"], ["**NTR**", "None Tax Revenue"], ["**OPD**", "Out Patient Department"], ["**PFMA**", "Public Financial Management Act"], ["**PPDA**", "Public Procurement and Disposal of Assets"], ["**UGX**", "Uganda Shillings"]], "metadata": {"headings": [{"headings_0": {"content": "LIST OF ACRONYMS", "page": 3, "level": 3}}, {"headings_1": {"content": "TABLE OF CONTENTS", "page": 2, "level": 3}}], "page": 3, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["Acronym", "Meaning"], "type": "table"}}, {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS KIRUDDU NATIONAL REFERRAL HOSPITAL", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS KIRUDDU NATIONAL REFERRAL HOSPITAL", "page": 4, "level": 3}}, {"headings_1": {"content": "LIST OF ACRONYMS", "page": 3, "level": 3}}], "page": 4, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "FOR THE YEAR ENDED 30 TH JUNE, 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT", "metadata": {"headings": [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS KIRUDDU NATIONAL REFERRAL HOSPITAL", "page": 4, "level": 3}}, {"headings_1": {"content": "LIST OF ACRONYMS", "page": 3, "level": 3}}, [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS KIRUDDU NATIONAL REFERRAL HOSPITAL", "page": 4, "level": 3}}, {"headings_1": {"content": "LIST OF ACRONYMS", "page": 3, "level": 3}}]], "page": 4, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Opinion", "metadata": {"headings": [{"headings_0": {"content": "Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "REPORT OF THE AUDITOR GENERAL ON THE FINANCIAL STATEMENTS KIRUDDU NATIONAL REFERRAL HOSPITAL", "page": 4, "level": 3}}], "page": 4, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I have audited the financial statements of the Kiruddu National Referral Hospital (KNRH), which comprise the Statement of Financial Position as at 30 th June 2023, the Statement of Financial Performance, Statement of Changes in Equity and Statement of Cash Flows, together", "metadata": {"headings": [{"headings_0": {"content": "I have audited the financial statements of the Kiruddu National Referral Hospital (KNRH), which comprise the Statement of Financial Position as at 30 th June 2023, the Statement of Financial Performance, Statement of Changes in Equity and Statement of Cash Flows, together", "page": 4, "level": 4}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 3}}], "page": 4, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "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 19 to 26. \nIn my opinion, the accompanying financial statements of Kiruddu National Referral Hospital", "metadata": {"headings": [{"headings_0": {"content": "I have audited the financial statements of the Kiruddu National Referral Hospital (KNRH), which comprise the Statement of Financial Position as at 30 th June 2023, the Statement of Financial Performance, Statement of Changes in Equity and Statement of Cash Flows, together", "page": 4, "level": 4}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 3}}, [{"headings_0": {"content": "I have audited the financial statements of the Kiruddu National Referral Hospital (KNRH), which comprise the Statement of Financial Position as at 30 th June 2023, the Statement of Financial Performance, Statement of Changes in Equity and Statement of Cash Flows, together", "page": 4, "level": 4}}, {"headings_1": {"content": "Opinion", "page": 4, "level": 3}}]], "page": 4, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "for the financial year ended 30 th June 2023 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act (PFMA), 2015 and the", "metadata": {"headings": [{"headings_0": {"content": "for the financial year ended 30 th June 2023 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act (PFMA), 2015 and the", "page": 4, "level": 4}}, {"headings_1": {"content": "I have audited the financial statements of the Kiruddu National Referral Hospital (KNRH), which comprise the Statement of Financial Position as at 30 th June 2023, the Statement of Financial Performance, Statement of Changes in Equity and Statement of Cash Flows, together", "page": 4, "level": 4}}], "page": 4, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Financial Reporting Guide, 2018 (as amended).", "metadata": {"headings": [{"headings_0": {"content": "for the financial year ended 30 th June 2023 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act (PFMA), 2015 and the", "page": 4, "level": 4}}, {"headings_1": {"content": "I have audited the financial statements of the Kiruddu National Referral Hospital (KNRH), which comprise the Statement of Financial Position as at 30 th June 2023, the Statement of Financial Performance, Statement of Changes in Equity and Statement of Cash Flows, together", "page": 4, "level": 4}}], "page": 4, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Basis for Opinion", "metadata": {"headings": [{"headings_0": {"content": "Basis for Opinion", "page": 4, "level": 3}}, {"headings_1": {"content": "for the financial year ended 30 th June 2023 are prepared, in all material respects, in accordance with Section 51 of the Public Finance Management Act (PFMA), 2015 and the", "page": 4, "level": 4}}], "page": 4, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I conducted my audit in accordance with the International Standards of Supreme Audit", "metadata": {"headings": [{"headings_0": {"content": "I conducted my audit in accordance with the International Standards of Supreme Audit", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 3}}], "page": 4, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Institutions (ISSAIs). My responsibilities under those standards are further described in the", "metadata": {"headings": [{"headings_0": {"content": "I conducted my audit in accordance with the International Standards of Supreme Audit", "page": 4, "level": 2}}, {"headings_1": {"content": "Basis for Opinion", "page": 4, "level": 3}}], "page": 4, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "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", "metadata": {"headings": [{"headings_0": {"content": "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", "page": 4, "level": 4}}, {"headings_1": {"content": "I conducted my audit in accordance with the International Standards of Supreme Audit", "page": 4, "level": 2}}], "page": 4, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Institutions (INTOSAI) Code of Ethics, the International Ethics Standards Board for Accountants", "metadata": {"headings": [{"headings_0": {"content": "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", "page": 4, "level": 4}}, {"headings_1": {"content": "I conducted my audit in accordance with the International Standards of Supreme Audit", "page": 4, "level": 2}}], "page": 4, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "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", "metadata": {"headings": [{"headings_0": {"content": "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", "page": 4, "level": 4}}, {"headings_1": {"content": "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", "page": 4, "level": 4}}], "page": 4, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "that the audit evidence I have obtained is sufficient and appropriate to provide a basis for my opinion.", "metadata": {"headings": [{"headings_0": {"content": "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", "page": 4, "level": 4}}, {"headings_1": {"content": "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", "page": 4, "level": 4}}], "page": 4, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Key Audit Matter", "metadata": {"headings": [{"headings_0": {"content": "Key Audit Matter", "page": 4, "level": 3}}, {"headings_1": {"content": "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", "page": 4, "level": 4}}], "page": 4, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were", "metadata": {"headings": [{"headings_0": {"content": "Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were", "page": 4, "level": 4}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 3}}], "page": 4, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "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 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", "page": 4, "level": 4}}, {"headings_1": {"content": "Key Audit Matter", "page": 4, "level": 3}}], "page": 4, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The mandate of Kiruddu National Referral Hospital is to provide secondary and tertiary", "metadata": {"headings": [{"headings_0": {"content": "The mandate of Kiruddu National Referral Hospital is to provide secondary and tertiary", "page": 5, "level": 2}}, {"headings_1": {"content": "Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were", "page": 4, "level": 4}}], "page": 5, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "clinical care, burns, and plastic surgery services, research and skills training. \nDuring the financial year 2022/23, the entity had a revised budget of", "metadata": {"headings": [{"headings_0": {"content": "The mandate of Kiruddu National Referral Hospital is to provide secondary and tertiary", "page": 5, "level": 2}}, {"headings_1": {"content": "Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were", "page": 4, "level": 4}}, [{"headings_0": {"content": "The mandate of Kiruddu National Referral Hospital is to provide secondary and tertiary", "page": 5, "level": 2}}, {"headings_1": {"content": "Key audit matters are those matters that, in my professional judgment, were of most significance in my audit of the financial statements of the current period. These matters were", "page": 4, "level": 4}}]], "page": 5, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.27,393,235,379 for which all (100%) of the UGX.27,393,235,269 was warranted", "metadata": {"headings": [{"headings_0": {"content": "UGX.27,393,235,379 for which all (100%) of the UGX.27,393,235,269 was warranted", "page": 5, "level": 2}}, {"headings_1": {"content": "The mandate of Kiruddu National Referral Hospital is to provide secondary and tertiary", "page": 5, "level": 2}}], "page": 5, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "as shown below.", "metadata": {"headings": [{"headings_0": {"content": "UGX.27,393,235,379 for which all (100%) of the UGX.27,393,235,269 was warranted", "page": 5, "level": 2}}, {"headings_1": {"content": "The mandate of Kiruddu National Referral Hospital is to provide secondary and tertiary", "page": 5, "level": 2}}], "page": 5, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table 1: Showing implementation of the approved budget", "metadata": {"headings": [{"headings_0": {"content": "Table 1: Showing implementation of the approved budget", "page": 5, "level": 1}}, {"headings_1": {"content": "UGX.27,393,235,379 for which all (100%) of the UGX.27,393,235,269 was warranted", "page": 5, "level": 2}}], "page": 5, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["1", "Recurrent (Wage)", "10,867,892,525", "11,782,892,525", "11,782,892,524", "100%"], ["2", "Recurrent (Non-wage)", "13,996,367,739", "14,110,342,854", "14,110,342,745", "100%"], ["3", "Development", "1,500,000,000", "1,500,000,000", "1,500,000,000", "100%"], ["", "**Total**", "**26,364,260,264**", "**27,393,235,379**", "**27,393,235,269**", "100%"]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Showing implementation of the approved budget", "page": 5, "level": 1}}, {"headings_1": {"content": "UGX.27,393,235,379 for which all (100%) of the UGX.27,393,235,269 was warranted", "page": 5, "level": 2}}], "page": 5, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["SN", "Details", "Initial Budget (UGX)", "Revised Budget (UGX)", "Warrants UGX", "% age"], "type": "table"}}, {"content": "Out of the total warrants of UGX.27,393,235,269 I reviewed activities/outputs worth UGX.26,803,235,269 (98%) as summarised in Table 3 below;", "metadata": {"headings": [{"headings_0": {"content": "Out of the total warrants of UGX.27,393,235,269 I reviewed activities/outputs worth UGX.26,803,235,269 (98%) as summarised in Table 3 below;", "page": 5, "level": 4}}, {"headings_1": {"content": "Table 1: Showing implementation of the approved budget", "page": 5, "level": 1}}], "page": 5, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Table 2: Showing summaries of activities", "metadata": {"headings": [{"headings_0": {"content": "Table 2: Showing summaries of activities", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX.27,393,235,269 I reviewed activities/outputs worth UGX.26,803,235,269 (98%) as summarised in Table 3 below;", "page": 5, "level": 4}}], "page": 5, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["1", "211101 211106 212103 212102 273105 273104", "expenditure audit/FS Wage (Payroll audit):", "11,965,735,683", "11,082,248,096", "43.7%"], [null, null, "**Items aggregated in arriving at the wage expenditure**", null, null, null], [null, null, "a) General salaries staff", "11,091,312,112", "10,223,251,115", null], [null, null, "b) Allowances", "520,000,412", "520,000,412", null], [null, null, "c) Incapacity benefits", "19,500,000", "19,500,000", null], [null, null, "d) Medical expenses", "20,000,000", "20,000,000", null], [null, null, "e) Gratuity", "270,050,268", "270,050,268", null], [null, null, "f) Pension", "44,872,891", "29,446,301", null], ["2", "", "area- of Focus management Medical equipment", "450,000,000", "449,992,419", "45.3%"], ["3", "", "Focus  \u2013 management  of essential medicines and health supplies area", "8,941,000,000", "8,557,380,658", "77.9%"], ["4", "", "Outputs/activities selected performance review 1 for budget", "5,446,499,586", "5,432,065,566", "97.8%"], ["**Total warrants audited**", null, null, "**26,803,235,269**", "**25,521,686,739**", ""], ["**Total amount warranted**", null, null, "**27,393,235,269**", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 2: Showing summaries of activities", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX.27,393,235,269 I reviewed activities/outputs worth UGX.26,803,235,269 (98%) as summarised in Table 3 below;", "page": 5, "level": 4}}], "page": 5, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["SN", "Account Codes audited", "Details", "Warranted (UGX)", "Actual Payments (UGX)", "Cumulati ve %age"], "type": "table"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["**1.1**", "**Revenue Performance**  **Performance of Non-Tax Revenue (NTR)**  According to the approved NTR estimates for the FY 2022/2023, the entity budgeted to collect UGX.800,000,000 during the year. However, by the end of the year only UGX.551,529,868 had been collected representing a 68.9% performance. collection of NTR at vote level negatively affects NTR collections at Treasury level thereby denying government resources for implementation of activities. Accounting Officer explained that NTR was not collected as planned owing to the following reasons: The negative economic impact from Covid-19 Pandemic affected the capacity of patients to pay for services. ii)  many waivers due to inability to pay, being a public health facility patients felt that the entity exists to provide services whether paid or not. For example, lifesaving interventions under dialysis were not fully paid for and deaths of some patients would make it difficult to collect money from the dead. The realtives wouldinstead ask for refunds. the Accounting Officer indicated that the amounts to be collected in 2023/24 had been adjusted and a committee to oversee the management of Private Patient Services put in place. Furthermore, ambiance of the Private wards had been improved whileaBusiness Development Officer had been recruited to bring on board insurance companies to increase revenue generation and introduction of GT Bank to improve banking with ease and minimizedwith support from URA. **of GOU warrants**  The entity had an approved budget of UGX.27,393,235,379 from the various programmes out of which UGX.27,393,235,269 was warranted (representing 100%). performance of warrants from each of the programmes from which the entity was allocated funds is shown in the table below: **Programme** Human Capital Development **Approved Budget (UGX) Bn.** 27.393 **Warrants (UGX) Bn.** **%age performance** **Variance**  **(UGX)**  **Bn.**  27.393 0 100 Under The i) Additionally **Performance** The", "advised  the Accounting Officer to follow up with the PS/ST of Ministry of Finance and Economic Planning (MoFPED) to ensure that realistic NTR targets are set in addition to putting in place mechanisms to ensure all budgeted revenue is collected. I"]], "metadata": {"headings": [{"headings_0": {"content": "Table 2: Showing summaries of activities", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX.27,393,235,269 I reviewed activities/outputs worth UGX.26,803,235,269 (98%) as summarised in Table 3 below;", "page": 5, "level": 4}}], "page": 6, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_8"], "type": "table"}}, {"content": [["I **1.2 Utilization of Warrants**  Out of the total warrants of UGX.27.393Bn availed to the entity during the year, UGX.26.112Bn was utilized resulting in unutilized warrants of UGX.1.28Bn (representing 95.3% utilization) as shown in the table below:  **Programme Warrants**  **(UGX)** Bn.** 27.393 **Utilization of warrants (UGX) Bn.** 26.112 **Variance (UGX) Bn.** **%age performance** Human 1.28 95.3% Capital  Development warrants that were not utilized were meant for the following activities that were partially or not implemented at all. **3: Showing activities affected by under-utilization of** **warrants** No. Program** advised  the Accounting Officer to always liaise with MoFPED to ensure that funds are released in time so that they are fully utilized for the. execution  all planned interventions as provided for in the annual work plan and Hospital appropriated budget. of **Warrants not Utilized (UGX) Bn.** **Activities affected by the under utilization** **Reason for the underutilization of warrants** 0.868 Payment of Staff salaries No  was done. recruitment 0.015 Payment of pension 0.004 Maintenance of machines 0.393 Procurement of medical supplies  **1.28** Delayed submission pension claims of Delayed execution of procurements 1 Human Capital Development **Total** outputs. to utilize all warranted funds impairs delivery of the planned The accounting officer undertook to ensure that all activities are timely implemented. The **Table** Failure", null], ["**1.3 Unsupported 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. the contrary, I observed that the budgets for all eight (8) outputs assessed were not supported by individual activity costing and budgets. **4: Showing unsupported output budgets S/n Budget Budget Output** **Output Code**  000001 **Budget (UGX) Bn.** 1  0.018 2 3 4 5 6 7 Audit and Risk Management Construction Management Hospital management and support services Diagnostic Services Immunization Services  Inpatient Services Outpatient Services 000002 320021 320009 320022 320023 320033 0.5 1.397 0.12 0.04 1.88 1.596 On **Table**", "I advised the"], [null, "Accounting officer to"], [null, "ensure that activities"], [null, "within a given output"], [null, "are  always"], [null, "appropriately costed."], [null, "The total cost of the"], [null, "activities should form"], [null, "the basis of the cost of"], [null, "the outputs, entire work plan and budget."]], "metadata": {"headings": [{"headings_0": {"content": "Table 2: Showing summaries of activities", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX.27,393,235,269 I reviewed activities/outputs worth UGX.26,803,235,269 (98%) as summarised in Table 3 below;", "page": 5, "level": 4}}], "page": 7, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["No", "Recommendation"], "type": "table"}}, {"content": [["", "8", "320113", "Prevention and", "0.77", "", null], [null, "", null, "Rehabilitation", null, null, null], [null, null, null, "Services", null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "Table 2: Showing summaries of activities", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX.27,393,235,269 I reviewed activities/outputs worth UGX.26,803,235,269 (98%) as summarised in Table 3 below;", "page": 5, "level": 4}}], "page": 8, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_5", "column_6", "column_7"], "type": "table"}}, {"content": [["", "8", "320113", "Prevention and", "0.77", "", null], [null, "", null, "Rehabilitation", null, null, null], [null, null, null, "Services", null, null, null], [null, "", "**Total**", "", "**6.321**", null, null], [null, "", null, null, null, null, null], [null, "Failure to provide detailed costing for activities implies that the costing", null, null, null, null, null], [null, "output level cannot be justified, and as such, there is a risk of either", null, null, null, null, null], [null, "or under-budgeting for these outputs.", null, null, null, null, null], [null, "", null, null, null, null, null], [null, "Accounting Officer explained that all the outputs and activities", null, null, null, null, null], [null, "been costed in the prescribed format in PBS and that with the", null, null, null, null, null], [null, "introduction of electronic system E-AFYA costing of the activities", null, null, null, null, null], [null, "would improve. However, there was no evidence availed for audit", null, null, null, null, null], [null, "verification.", null, null, null, null, null], [null, "", null, null, null, null, null], ["advised  the Accounting Officer tto always ensure that all budget outputs are fully implemented. I **1.4 Implementation of Outputs**  I assessed the implementation of eight (8) outputs that had been fully quantified with a total of fortyfour (44) activities worth UGX.6.29Bn and noted that; \uf0b7 \uf0b7 Four (4) outputs with twentyone (21) activities and expenditure worth UGX.3.49Bn were fully implemented. **Details in Appendix I** Four (4) outputs with twentythree (23) activities worth UGX.2.796Bn were partially implemented. Out of the twenty- three (23) activities, the entity fully implemented fourteen (14) activities and nine (9) activities were partially implemented. **Details in Appendix II** Partial implementation of planned activities implies that the expected services to the beneficiary communities were not delivered. Accounting Officer explained that with introduction of E-AFYA performance management would improve. The", null, null, null, null, null, null], ["**1.5** Diversion/Mischarge \u2013 UGX. 10,543,724**", null, null, null, null, null, ""], ["Paragraph 10.3.1 (step 4-approval of payments) states that in reviewing payment requests, an Accounting Officer shall have a primary responsibility of ensuring that there is no mischarge and diversion of funds through wrong coding of transactions. An Accounting Officer shall be held personally liable for any wrong charge accounts used for expenditure incurred by his/her vote. a sample of transactions reviewed, I noted that funds to the tune of UGX.10,543,724 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals. Diversion of funds is not only contrary to the Public Finance and Management Act, but negatively affects the delivery of services and negates the purpose of budgeting. Officer stated that payment for members of the Board was an error during committing funds. From Accounting", null, null, null, null, null, "The Accounting Officer"], [null, null, null, null, null, null, "should desist from"], [null, null, null, null, null, null, "mischarge  of"], [null, null, null, null, null, null, "expenditure as it"], [null, null, null, null, null, null, "suffocates  other"], [null, null, null, null, null, null, "planned activities."], [null, null, null, null, null, null, ""], [null, null, null, null, null, null, ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 2: Showing summaries of activities", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX.27,393,235,269 I reviewed activities/outputs worth UGX.26,803,235,269 (98%) as summarised in Table 3 below;", "page": 5, "level": 4}}], "page": 8, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_5", "column_6", "column_7"], "type": "table"}}, {"content": "at over \nThe had", "metadata": {"headings": [{"headings_0": {"content": "Table 2: Showing summaries of activities", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX.27,393,235,269 I reviewed activities/outputs worth UGX.26,803,235,269 (98%) as summarised in Table 3 below;", "page": 5, "level": 4}}, [{"headings_0": {"content": "Table 2: Showing summaries of activities", "page": 5, "level": 1}}, {"headings_1": {"content": "Out of the total warrants of UGX.27,393,235,269 I reviewed activities/outputs worth UGX.26,803,235,269 (98%) as summarised in Table 3 below;", "page": 5, "level": 4}}]], "page": 8, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "highlighted that, despite the reforms introduced by Government to mitigate against", "metadata": {"headings": [{"headings_0": {"content": "highlighted that, despite the reforms introduced by Government to mitigate against", "page": 9, "level": 2}}, {"headings_1": {"content": "Table 2: Showing summaries of activities", "page": 5, "level": 1}}], "page": 9, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "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", "metadata": {"headings": [{"headings_0": {"content": "highlighted that, despite the reforms introduced by Government to mitigate against", "page": 9, "level": 2}}, {"headings_1": {"content": "Table 2: Showing summaries of activities", "page": 5, "level": 1}}], "page": 9, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "percentage of all entity budgets. Other anomalies highlighted included: payments for", "metadata": {"headings": [{"headings_0": {"content": "percentage of all entity budgets. Other anomalies highlighted included: payments for", "page": 9, "level": 2}}, {"headings_1": {"content": "highlighted that, despite the reforms introduced by Government to mitigate against", "page": 9, "level": 2}}], "page": 9, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "non-existent employees, underpayments to staff and irregular overpayments to staff, among others.", "metadata": {"headings": [{"headings_0": {"content": "percentage of all entity budgets. Other anomalies highlighted included: payments for", "page": 9, "level": 2}}, {"headings_1": {"content": "highlighted that, despite the reforms introduced by Government to mitigate against", "page": 9, "level": 2}}], "page": 9, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Accordingly, 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", "metadata": {"headings": [{"headings_0": {"content": "Accordingly, 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", "page": 9, "level": 4}}, {"headings_1": {"content": "percentage of all entity budgets. Other anomalies highlighted included: payments for", "page": 9, "level": 2}}], "page": 9, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "key audit matter, to establish the root causes of the identified challenges and propose", "metadata": {"headings": [{"headings_0": {"content": "Accordingly, 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", "page": 9, "level": 4}}, {"headings_1": {"content": "percentage of all entity budgets. Other anomalies highlighted included: payments for", "page": 9, "level": 2}}], "page": 9, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "remedial measures accordingly. The audit covered the last four financial years", "metadata": {"headings": [{"headings_0": {"content": "remedial measures accordingly. The audit covered the last four financial years", "page": 9, "level": 2}}, {"headings_1": {"content": "Accordingly, 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", "page": 9, "level": 4}}], "page": 9, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "2019/2020 to 2022/2023. \nDuring the audit, I undertook a physical headcount/validation of all employees at Kiruddu National Referral Hospital, who existed on the February 2023 payroll, and", "metadata": {"headings": [{"headings_0": {"content": "remedial measures accordingly. The audit covered the last four financial years", "page": 9, "level": 2}}, {"headings_1": {"content": "Accordingly, 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", "page": 9, "level": 4}}, [{"headings_0": {"content": "remedial measures accordingly. The audit covered the last four financial years", "page": 9, "level": 2}}, {"headings_1": {"content": "Accordingly, 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", "page": 9, "level": 4}}]], "page": 9, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "further examined their records supporting their appointments into service. I further", "metadata": {"headings": [{"headings_0": {"content": "further examined their records supporting their appointments into service. I further", "page": 9, "level": 2}}, {"headings_1": {"content": "remedial measures accordingly. The audit covered the last four financial years", "page": 9, "level": 2}}], "page": 9, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "undertook other procedures to review the accuracy of the payroll including: reviewing the planning, budgeting and payments during the four-year period.", "metadata": {"headings": [{"headings_0": {"content": "further examined their records supporting their appointments into service. I further", "page": 9, "level": 2}}, {"headings_1": {"content": "remedial measures accordingly. The audit covered the last four financial years", "page": 9, "level": 2}}], "page": 9, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "I established that, during the last four financial years, the Hospital had a cumulative wage budget of UGX.31,108,941,860, out of which UGX.29,049,715,598 was utilised", "metadata": {"headings": [{"headings_0": {"content": "I established that, during the last four financial years, the Hospital had a cumulative wage budget of UGX.31,108,941,860, out of which UGX.29,049,715,598 was utilised", "page": 9, "level": 4}}, {"headings_1": {"content": "further examined their records supporting their appointments into service. I further", "page": 9, "level": 2}}], "page": 9, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "as shown below;", "metadata": {"headings": [{"headings_0": {"content": "I established that, during the last four financial years, the Hospital had a cumulative wage budget of UGX.31,108,941,860, out of which UGX.29,049,715,598 was utilised", "page": 9, "level": 4}}, {"headings_1": {"content": "further examined their records supporting their appointments into service. I further", "page": 9, "level": 2}}], "page": 9, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table 5: Showing the wage budget and actual expenditure", "metadata": {"headings": [{"headings_0": {"content": "Table 5: Showing the wage budget and actual expenditure", "page": 9, "level": 1}}, {"headings_1": {"content": "I established that, during the last four financial years, the Hospital had a cumulative wage budget of UGX.31,108,941,860, out of which UGX.29,049,715,598 was utilised", "page": 9, "level": 4}}], "page": 9, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["1", "2019/2020", "5,388,755,014", "5,316,184,693", "99"], ["2", "2020/2021", "6,575,251,014", "6,036,149,416", "92"], ["3", "2021/2022", "8,053,623,720", "7,474,130,374", "93"], ["4", "2022/2023", "11,091,312,112", "10,223,251,115", "92"], ["", "**Total**", "**31,108,941,860**", "**29,049,715,598**", "93"]], "metadata": {"headings": [{"headings_0": {"content": "Table 5: Showing the wage budget and actual expenditure", "page": 9, "level": 1}}, {"headings_1": {"content": "I established that, during the last four financial years, the Hospital had a cumulative wage budget of UGX.31,108,941,860, out of which UGX.29,049,715,598 was utilised", "page": 9, "level": 4}}], "page": 9, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["Sn.", "Financial year", "Budget \u2013 UGX", "Actual Expenditure - UGX", "% age"], "type": "table"}}, {"content": "I issued a separate detailed audit report upon completion of the audit procedures. Below is a summary of the key findings from the Audit;", "metadata": {"headings": [{"headings_0": {"content": "I issued a separate detailed audit report upon completion of the audit procedures. Below is a summary of the key findings from the Audit;", "page": 9, "level": 4}}, {"headings_1": {"content": "Table 5: Showing the wage budget and actual expenditure", "page": 9, "level": 1}}], "page": 9, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["**2.1**", "**Validation of Employees on the Entity Main payroll**  Out of 300 employees on Kiruddu National Referral Hospital February 2023 salary payroll, a total of 295(98.3%) were fully verified, while 5 (representing 1.7%) did not show up as summarised in Table 7 below; **Table 6: Showing a summary of the validation results of staff 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** Accounted for (on payroll) **[D]**  Not Accounted for (Off-payroll) **[E]** **Number of Individuals 300** **Amount (UGX)** 295  851,514,349 0 0 5 0 0 0 0 7,573,684 **300 859,088,033**", "not advised the Accounting Officer to ensure that the employees that did not show up for the headcount  and could  be accounted for by the Accounting Officer should be deleted from the payroll with immediate effect. An in  depth investigation should be undertaken on such employees. I"]], "metadata": {"headings": [{"headings_0": {"content": "I issued a separate detailed audit report upon completion of the audit procedures. Below is a summary of the key findings from the Audit;", "page": 9, "level": 4}}, {"headings_1": {"content": "Table 5: Showing the wage budget and actual expenditure", "page": 9, "level": 1}}], "page": 9, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_7"], "type": "table"}}, {"content": [["**No Observation**", null, null, null, "**Recommendation**"], ["b) c) a)", "Employees who appeared for headcount", "0", "0", ""], [null, "but were not on the payroll - New records", null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "I issued a separate detailed audit report upon completion of the audit procedures. Below is a summary of the key findings from the Audit;", "page": 9, "level": 4}}, {"headings_1": {"content": "Table 5: Showing the wage budget and actual expenditure", "page": 9, "level": 1}}], "page": 10, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_5", "column_7", "column_8"], "type": "table"}}, {"content": [["**No Observation**", null, null, null, "**Recommendation**"], ["b) c) a)", "Employees who appeared for headcount", "0", "0", ""], [null, "but were not on the payroll - New records", null, null, null], [null, "(G)", null, null, null], [null, "**Overall Total covered (G+F)**", "**300**", "**859,088,033**", null], [null, "", null, null, null], [null, "Below are details of the validation results;", null, null, null], [null, "", null, null, null], [null, "Out of 300 employees, a total of 295 (98.3%) who appeared for the", null, null, null], [null, "validation exercise presented all the pre-requisite", null, null, null], [null, "documents/information and were fully verified.", null, null, null], [null, "", null, null, null], [null, "A total of 5 (representing 1.7%) employees on the payroll did not", null, null, null], [null, "appear for the validation and were categorised as follows;", null, null, null], [null, "\uf0b7 3 staff were transferred from Kiruddu NRH to other Government", null, null, null], [null, "institutions in March and April 2023. By the time of the", null, null, null], [null, "verification (May) these staff had been moved to the respective", null, null, null], [null, "payrolls and thus were validated from those entities.", null, null, null], [null, "\uf0b7 A total of two (2) employees who were paid UGX 44,096,430", null, null, null], [null, "were confirmed to have absconded by the time of validation.", null, null, null], [null, "These were removed from the payroll.", null, null, null], [null, "", null, null, null], [null, "A total of two (2) individuals whose names were not on the payroll", null, null, null], [null, "appeared for the validation exercise with all pre-requisite documents.", null, null, null], [null, "Employees in this category included two (2) individuals who were", null, null, null], [null, "transferred to Kiruddu NRH but were still on the payrolls of their", null, null, null], [null, "former votes.", null, null, null], [null, "Omission of genuine employees from the payroll results in them missing", null, null, null], [null, "salaries, which negatively affects their morale. Besides, it also leads", null, null, null], [null, "the accumulation of domestic arrears.", null, null, null], [null, "", null, null, null], [null, "Accounting Officer concurred with my findings and committed to", null, null, null], [null, "periodically update the employee information and payroll.", null, null, null], ["**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. However, I verified employees in this category in line with Regulation 39 (2) of the Employment Regulations, 2011 and case law. noted that the Accounting Officer recruited 26 staff on contract basis without funds in approved estimates in the period 2019, 2020, 2021 and 2022 respectively. A total of UGX.513,689,125 was paid to these staff over the period. Additionally, 4 contract staff whose monthly emoluments total to UGX.3,243,974 were recruited in June 2023 with an effective date of appointment of 1 st July 2023. Table 8 refers. **7: Showing a summary of the validation results of Short-** I **term/temporary staff** **Details** Amount (UGX)** **Number of Individual** **s**  Total Number of staff as per February  N/A 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  of employees who Accounted for (on payroll) **[D]** N/A N/A N/A N/A **0** 0 0 0 0 **Table**", null, null, null, "advised the Accounting Officer to ensure that recruitment  of contract  staff follows  right procedures  as guided. the I"]], "metadata": {"headings": [{"headings_0": {"content": "I issued a separate detailed audit report upon completion of the audit procedures. Below is a summary of the key findings from the Audit;", "page": 9, "level": 4}}, {"headings_1": {"content": "Table 5: Showing the wage budget and actual expenditure", "page": 9, "level": 1}}], "page": 10, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_5", "column_7", "column_8"], "type": "table"}}, {"content": "their to \nThe", "metadata": {"headings": [{"headings_0": {"content": "I issued a separate detailed audit report upon completion of the audit procedures. Below is a summary of the key findings from the Audit;", "page": 9, "level": 4}}, {"headings_1": {"content": "Table 5: Showing the wage budget and actual expenditure", "page": 9, "level": 1}}, [{"headings_0": {"content": "I issued a separate detailed audit report upon completion of the audit procedures. Below is a summary of the key findings from the Audit;", "page": 9, "level": 4}}, {"headings_1": {"content": "Table 5: Showing the wage budget and actual expenditure", "page": 9, "level": 1}}]], "page": 10, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**No Observation Recommendation**", null, null, null, null], ["I", "did not appear for", "Not Accounted for (Off-payroll) **[E]** N/A 0", null, null], [null, "headcount (no-", null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "I issued a separate detailed audit report upon completion of the audit procedures. Below is a summary of the key findings from the Audit;", "page": 9, "level": 4}}, {"headings_1": {"content": "Table 5: Showing the wage budget and actual expenditure", "page": 9, "level": 1}}], "page": 11, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["No Observation", "None", "None", "None", "Recommendation"], "type": "table"}}, {"content": [["**No Observation Recommendation**", null, null, null, null], ["I", "did not appear for", "Not Accounted for (Off-payroll) **[E]** N/A 0", null, null], [null, "headcount (no-", null, null, null], [null, "shows)", null, null, null], [null, "**Subtotal (A+B+C+D+E)=F**", null, "", null], [null, "Employees who appeared for headcount but were not on the payroll - New records (G) 30", null, null, null], [null, "**Overall Total covered (G+F)**", null, "**30**", null], [null, "also noted that the staff remuneration is drawn from the code 211103 (allowances) as there is no wage provision for the same. a result, the actual wage costs are understated. Accounting Officer concurred with the validated term/temporary staff payroll and explained that the hospital recruited local contract staff to supplement the work of those on Government payroll due to the existing shortages. This was done with the hope that when wage is availed staff could be absorbed into the mainstream Public Service through interviews by the appointing authorities.", null, null, null], ["**2.3 Inconsistencies in Employee Details**  During the validation exercise, I noted inconsistencies between dates of birth captured in the IPPS (Public service) with the date captured by NIRA (National ID) during head count. A total of 27 individuals had lower dates of birth while 20 individuals had higher dates of birth and 3 individuals had correct dates of Birth though dates of birth on National IDs had errors. information undermines the integrity of the entity\u2019s records and may complicate the employee service history and retirement procedures. Accounting Officer acknowledged the anomaly and promised to take corrective action. Inconsistent The", null, null, null, ""], [null, null, null, null, "I advised the"], [null, null, null, null, "Accounting Officer"], [null, null, null, null, "to engage the"], [null, null, null, null, "affected staff and"], [null, null, null, null, "ensure  that"], [null, null, null, null, "employee records"], [null, null, null, null, "are duly updated"], [null, null, null, null, "and brought to the"], [null, null, null, null, "attention of the"], [null, null, null, null, "appropriate"], [null, null, null, null, "authorities within a"], [null, null, null, null, "specified timeline for"], [null, null, null, null, "action."], [null, null, null, null, ""], ["advised the Accounting Officer to always adopt prudent budgeting principles by using the positions in post and  approved recruitment plan as a basis for budgeting,  as guided  the Ministry of Public Service. by 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.31,108,841,860 budgeted and approved wage the years, only UGX.29,049,715,598 was spent giving rise to unspent balances amounting to UGX.2,059,226,262 as shown in the table below; funds for four financial **8: Showing analysis of spending on budgeted wage funds** **Financial year** **Budget - UGX** **Actual Expenditure - UGX** 2019/2020 5,388,755,014 5,316,184,693 2020/2021 6,575,251,014 6,036,149,416 2021/2022 8,053,623,720 7,474,130,374 2022/2023 11,091,312,112 10,223,251,115 **Un-utilized funds \u2013 UGX** 72,570,321 539,101,598 579,493,346 868,060,997 **Total 31,108,941,860 29,049,715,598 2,059,226,262** 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 attributed the under absorption to delayed recruitment. **Table** Failure The", null, null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "I issued a separate detailed audit report upon completion of the audit procedures. Below is a summary of the key findings from the Audit;", "page": 9, "level": 4}}, {"headings_1": {"content": "Table 5: Showing the wage budget and actual expenditure", "page": 9, "level": 1}}], "page": 11, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["No Observation", "None", "None", "None", "Recommendation"], "type": "table"}}, {"content": "As The \nstaff the", "metadata": {"headings": [{"headings_0": {"content": "I issued a separate detailed audit report upon completion of the audit procedures. Below is a summary of the key findings from the Audit;", "page": 9, "level": 4}}, {"headings_1": {"content": "Table 5: Showing the wage budget and actual expenditure", "page": 9, "level": 1}}, [{"headings_0": {"content": "I issued a separate detailed audit report upon completion of the audit procedures. Below is a summary of the key findings from the Audit;", "page": 9, "level": 4}}, {"headings_1": {"content": "Table 5: Showing the wage budget and actual expenditure", "page": 9, "level": 1}}]], "page": 11, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["**2.5**", "**Findings from Other Special Audit Procedures**  I undertook other special audit procedures to review the accuracy of the payroll including planning, budgeting and payments for the period of four years (2019/2020-2022/2023). I noted that; of UGX.336,341,122 to URA and under-remittance of UGX.77,061,045 of statutory deductions for NSSF were made by the entity during the period. may be due to the failure of Management to properly reconcile salary amounts before effecting payments. The underpayments were attributed to budget shortfalls. Delayed removal of staff from payroll results into payment for services that were not rendered to the hospital and, thus causing a financial loss to government. remittance of statutory deductions is irregular and denies the Government the revenue required to deliver services. Under-deduction and remittances of NSSF affect the employee retirement benefits. In addition, it may lead to financial loss due to fines and penalties imposed. Accounting Officer explained that the apparent over remittance of PAYE to URA was as a result of omission from the audit finding, of some months and inclusion of LST deductions payable to URA on behalf of KCCA, loan deductions and payments to UNMU. **Comment**  On further verification, I confirmed the over and under remittances mentioned.  In addition, non-remittance of NSSF deductions was due to lack of such code in the Chart of Accounts. Over\u2013remittance This Under The **Audit**", "In advised the Accounting Officer to review the planning to ensure that  statutory deductions are paid as per the payroll register.  the meantime, I advised the  Accounting Officer to ensure that  excess remittance of PAYE to URA is offset from future obligations and the outstanding statutory  NSSF deductions  are remitted. the I"], ["**2.6**", "**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; of 831 approved positions, a total of 295 positions were filled leaving a gap of 536 vacant positions.  The hospital staff list excluded staff locally appointed on contract terms and the hospital did not have a payroll for staff on local contracts. point to inadequacies in the current staffing yet understaffing affects service delivery. Accounting Officer attributed the understaffing to inadequate wage for staff recruitment. He further explained that the Health Service Commission can only recruit staff when an Institution has provided clearance from Ministry of Public Service confirming existence of wage to recruit. Every Financial Year, the Hospital would prepare and submit recruitment plans to Ministry of Public Service but they would not cleared due to lack of wage. Out These The", "advised the Accounting Officer should engage the Health  Service Commissions and the  responsible Government Ministries to have these  positions filled. I"]], "metadata": {"headings": [{"headings_0": {"content": "I issued a separate detailed audit report upon completion of the audit procedures. Below is a summary of the key findings from the Audit;", "page": 9, "level": 4}}, {"headings_1": {"content": "Table 5: Showing the wage budget and actual expenditure", "page": 9, "level": 1}}], "page": 12, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["**2.5**", "**Findings from Other Special Audit Procedures**  I undertook other special audit procedures to review the accuracy of the payroll including planning, budgeting and payments for the period of four years (2019/2020-2022/2023). I noted that; of UGX.336,341,122 to URA and under-remittance of UGX.77,061,045 of statutory deductions for NSSF were made by the entity during the period. may be due to the failure of Management to properly reconcile salary amounts before effecting payments. The underpayments were attributed to budget shortfalls. Delayed removal of staff from payroll results into payment for services that were not rendered to the hospital and, thus causing a financial loss to government. remittance of statutory deductions is irregular and denies the Government the revenue required to deliver services. Under-deduction and remittances of NSSF affect the employee retirement benefits. In addition, it may lead to financial loss due to fines and penalties imposed. Accounting Officer explained that the apparent over remittance of PAYE to URA was as a result of omission from the audit finding, of some months and inclusion of LST deductions payable to URA on behalf of KCCA, loan deductions and payments to UNMU. **Comment**  On further verification, I confirmed the over and under remittances mentioned.  In addition, non-remittance of NSSF deductions was due to lack of such code in the Chart of Accounts. Over\u2013remittance This Under The **Audit**", "In advised the Accounting Officer to review the planning to ensure that  statutory deductions are paid as per the payroll register.  the meantime, I advised the  Accounting Officer to ensure that  excess remittance of PAYE to URA is offset from future obligations and the outstanding statutory  NSSF deductions  are remitted. the I"], ["**2.6**", "**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; of 831 approved positions, a total of 295 positions were filled leaving a gap of 536 vacant positions.  The hospital staff list excluded staff locally appointed on contract terms and the hospital did not have a payroll for staff on local contracts. point to inadequacies in the current staffing yet understaffing affects service delivery. Accounting Officer attributed the understaffing to inadequate wage for staff recruitment. He further explained that the Health Service Commission can only recruit staff when an Institution has provided clearance from Ministry of Public Service confirming existence of wage to recruit. Every Financial Year, the Hospital would prepare and submit recruitment plans to Ministry of Public Service but they would not cleared due to lack of wage. Out These The", "advised the Accounting Officer should engage the Health  Service Commissions and the  responsible Government Ministries to have these  positions filled. I"]], "metadata": {"headings": [{"headings_0": {"content": "I issued a separate detailed audit report upon completion of the audit procedures. Below is a summary of the key findings from the Audit;", "page": 9, "level": 4}}, {"headings_1": {"content": "Table 5: Showing the wage budget and actual expenditure", "page": 9, "level": 1}}], "page": 12, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": "expenditure from the approved estimates as appropriated by Parliament for that", "metadata": {"headings": [{"headings_0": {"content": "expenditure from the approved estimates as appropriated by Parliament for that", "page": 13, "level": 2}}, {"headings_1": {"content": "I issued a separate detailed audit report upon completion of the audit procedures. Below is a summary of the key findings from the Audit;", "page": 9, "level": 4}}], "page": 13, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "financial year.", "metadata": {"headings": [{"headings_0": {"content": "expenditure from the approved estimates as appropriated by Parliament for that", "page": 13, "level": 2}}, {"headings_1": {"content": "I issued a separate detailed audit report upon completion of the audit procedures. Below is a summary of the key findings from the Audit;", "page": 9, "level": 4}}], "page": 13, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Similarly, paragraph 10.10.17 of the Treasury Instructions, 2017 requires the Accounting Officer to ensure that no payments due in any financial year remain unpaid", "metadata": {"headings": [{"headings_0": {"content": "Similarly, paragraph 10.10.17 of the Treasury Instructions, 2017 requires the Accounting Officer to ensure that no payments due in any financial year remain unpaid", "page": 13, "level": 4}}, {"headings_1": {"content": "expenditure from the approved estimates as appropriated by Parliament for that", "page": 13, "level": 2}}], "page": 13, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "at the end of that year.", "metadata": {"headings": [{"headings_0": {"content": "Similarly, paragraph 10.10.17 of the Treasury Instructions, 2017 requires the Accounting Officer to ensure that no payments due in any financial year remain unpaid", "page": 13, "level": 4}}, {"headings_1": {"content": "expenditure from the approved estimates as appropriated by Parliament for that", "page": 13, "level": 2}}], "page": 13, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Review of the domestic arrears verification report dated 14 th August 2023 revealed that out of the verified payables amounting to UGX.544,440,527, UGX.214,045,440", "metadata": {"headings": [{"headings_0": {"content": "Review of the domestic arrears verification report dated 14 th August 2023 revealed that out of the verified payables amounting to UGX.544,440,527, UGX.214,045,440", "page": 13, "level": 4}}, {"headings_1": {"content": "Similarly, paragraph 10.10.17 of the Treasury Instructions, 2017 requires the Accounting Officer to ensure that no payments due in any financial year remain unpaid", "page": 13, "level": 4}}], "page": 13, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "remained outstanding beyond one financial year, as indicated in the table below;", "metadata": {"headings": [{"headings_0": {"content": "Review of the domestic arrears verification report dated 14 th August 2023 revealed that out of the verified payables amounting to UGX.544,440,527, UGX.214,045,440", "page": 13, "level": 4}}, {"headings_1": {"content": "Similarly, paragraph 10.10.17 of the Treasury Instructions, 2017 requires the Accounting Officer to ensure that no payments due in any financial year remain unpaid", "page": 13, "level": 4}}], "page": 13, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table 9: Showing analysis of Long-Outstanding Domestic Arrears", "metadata": {"headings": [{"headings_0": {"content": "Table 9: Showing analysis of Long-Outstanding Domestic Arrears", "page": 13, "level": 1}}, {"headings_1": {"content": "Review of the domestic arrears verification report dated 14 th August 2023 revealed that out of the verified payables amounting to UGX.544,440,527, UGX.214,045,440", "page": 13, "level": 4}}], "page": 13, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["Perla Hotels-Special Meals", "94,372,000", "", "94,372,000"], ["Nyangaoburofa enterprises Limited- Cleaning services", "79,953,440", "", "79,953,440"], ["NLS limited-collection of medical waste", "", "39,720,000", "39,720,000"], ["**Total**", "", "", "**214,045,440**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 9: Showing analysis of Long-Outstanding Domestic Arrears", "page": 13, "level": 1}}, {"headings_1": {"content": "Review of the domestic arrears verification report dated 14 th August 2023 revealed that out of the verified payables amounting to UGX.544,440,527, UGX.214,045,440", "page": 13, "level": 4}}], "page": 13, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["Supplier", "2019/20 UGX", "2021/22- UGX", "Totals"], "type": "table"}}, {"content": "I established that although the Hospital had outstanding arrears, the approved budget estimates for the year under review had no provision for the settlement of domestic arrears.", "metadata": {"headings": [{"headings_0": {"content": "Table 9: Showing analysis of Long-Outstanding Domestic Arrears", "page": 13, "level": 1}}, {"headings_1": {"content": "Review of the domestic arrears verification report dated 14 th August 2023 revealed that out of the verified payables amounting to UGX.544,440,527, UGX.214,045,440", "page": 13, "level": 4}}], "page": 13, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Under the circumstances, the Hospital is at risk of litigation and eventual payment of", "metadata": {"headings": [{"headings_0": {"content": "Under the circumstances, the Hospital is at risk of litigation and eventual payment of", "page": 13, "level": 2}}, {"headings_1": {"content": "Table 9: Showing analysis of Long-Outstanding Domestic Arrears", "page": 13, "level": 1}}], "page": 13, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "fines leading to a financial loss.", "metadata": {"headings": [{"headings_0": {"content": "Under the circumstances, the Hospital is at risk of litigation and eventual payment of", "page": 13, "level": 2}}, {"headings_1": {"content": "Table 9: Showing analysis of Long-Outstanding Domestic Arrears", "page": 13, "level": 1}}], "page": 13, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The insufficient budget for domestic arrears creates mischarges and spending", "metadata": {"headings": [{"headings_0": {"content": "The insufficient budget for domestic arrears creates mischarges and spending", "page": 13, "level": 2}}, {"headings_1": {"content": "Under the circumstances, the Hospital is at risk of litigation and eventual payment of", "page": 13, "level": 2}}], "page": 13, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "pressures on planned activities that hampers budget performance in the year, given that outputs anticipated in the appropriated budget could not be attained due to settlement of arrears.", "metadata": {"headings": [{"headings_0": {"content": "The insufficient budget for domestic arrears creates mischarges and spending", "page": 13, "level": 2}}, {"headings_1": {"content": "Under the circumstances, the Hospital is at risk of litigation and eventual payment of", "page": 13, "level": 2}}], "page": 13, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that management had submitted a request to", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that management had submitted a request to", "page": 13, "level": 2}}, {"headings_1": {"content": "The insufficient budget for domestic arrears creates mischarges and spending", "page": 13, "level": 2}}], "page": 13, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "MOFPED for settlement of domestic arrears. However, the entity was advised to", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that management had submitted a request to", "page": 13, "level": 2}}, {"headings_1": {"content": "The insufficient budget for domestic arrears creates mischarges and spending", "page": 13, "level": 2}}], "page": 13, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "incorporate the arrears in its budget for FY 2023/24. The entity had prioritized payment", "metadata": {"headings": [{"headings_0": {"content": "incorporate the arrears in its budget for FY 2023/24. The entity had prioritized payment", "page": 13, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that management had submitted a request to", "page": 13, "level": 2}}], "page": 13, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of domestic arrears to minimize accumulation of more domestic arrears. \n4.1", "metadata": {"headings": [{"headings_0": {"content": "incorporate the arrears in its budget for FY 2023/24. The entity had prioritized payment", "page": 13, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that management had submitted a request to", "page": 13, "level": 2}}, [{"headings_0": {"content": "incorporate the arrears in its budget for FY 2023/24. The entity had prioritized payment", "page": 13, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that management had submitted a request to", "page": 13, "level": 2}}]], "page": 13, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Failure to conduct Monthly physical stock count", "metadata": {"headings": [{"headings_0": {"content": "Failure to conduct Monthly physical stock count", "page": 14, "level": 3}}, {"headings_1": {"content": "incorporate the arrears in its budget for FY 2023/24. The entity had prioritized payment", "page": 13, "level": 2}}], "page": 14, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Chapter 17 of Essential Medicines and Health Supplies Manual requires a health facility", "metadata": {"headings": [{"headings_0": {"content": "Chapter 17 of Essential Medicines and Health Supplies Manual requires a health facility", "page": 14, "level": 2}}, {"headings_1": {"content": "Failure to conduct Monthly physical stock count", "page": 14, "level": 3}}], "page": 14, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "once a month before writing orders to NMS and JMS to conduct a physical count of the actual stock on the shelf, record the balance on the stock card, and also draw a (red) line under last balance entered on the stock card, and mark the entry \u201cphysical count\u201d (or PC) to indicate that a physical count has been done.", "metadata": {"headings": [{"headings_0": {"content": "Chapter 17 of Essential Medicines and Health Supplies Manual requires a health facility", "page": 14, "level": 2}}, {"headings_1": {"content": "Failure to conduct Monthly physical stock count", "page": 14, "level": 3}}], "page": 14, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "During the year under review, I noted that the Hospital received and issued out medicines and health supplies to various units. I reviewed 31 stock cards for essential medicines revealed that no stock cards had been closed off by 30 th June 2023. In", "metadata": {"headings": [{"headings_0": {"content": "During the year under review, I noted that the Hospital received and issued out medicines and health supplies to various units. I reviewed 31 stock cards for essential medicines revealed that no stock cards had been closed off by 30 th June 2023. In", "page": 14, "level": 4}}, {"headings_1": {"content": "Chapter 17 of Essential Medicines and Health Supplies Manual requires a health facility", "page": 14, "level": 2}}], "page": 14, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "addition, physical count of medicines and health supplies was not done on a monthly basis.", "metadata": {"headings": [{"headings_0": {"content": "During the year under review, I noted that the Hospital received and issued out medicines and health supplies to various units. I reviewed 31 stock cards for essential medicines revealed that no stock cards had been closed off by 30 th June 2023. In", "page": 14, "level": 4}}, {"headings_1": {"content": "Chapter 17 of Essential Medicines and Health Supplies Manual requires a health facility", "page": 14, "level": 2}}], "page": 14, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Under the circumstances the audit team could not verify the stock level of medicines", "metadata": {"headings": [{"headings_0": {"content": "Under the circumstances the audit team could not verify the stock level of medicines", "page": 14, "level": 2}}, {"headings_1": {"content": "During the year under review, I noted that the Hospital received and issued out medicines and health supplies to various units. I reviewed 31 stock cards for essential medicines revealed that no stock cards had been closed off by 30 th June 2023. In", "page": 14, "level": 4}}], "page": 14, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "and health supplies at the closure of the financial year.", "metadata": {"headings": [{"headings_0": {"content": "Under the circumstances the audit team could not verify the stock level of medicines", "page": 14, "level": 2}}, {"headings_1": {"content": "During the year under review, I noted that the Hospital received and issued out medicines and health supplies to various units. I reviewed 31 stock cards for essential medicines revealed that no stock cards had been closed off by 30 th June 2023. In", "page": 14, "level": 4}}], "page": 14, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting officer undertook to ensure that physical stock take count and update", "metadata": {"headings": [{"headings_0": {"content": "The Accounting officer undertook to ensure that physical stock take count and update", "page": 14, "level": 2}}, {"headings_1": {"content": "Under the circumstances the audit team could not verify the stock level of medicines", "page": 14, "level": 2}}], "page": 14, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of stock cards is carried out periodically and comparisons on the electronic system done. He further indicated that arrangements were underway to recruit additional staff especially Pharmacists.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting officer undertook to ensure that physical stock take count and update", "page": 14, "level": 2}}, {"headings_1": {"content": "Under the circumstances the audit team could not verify the stock level of medicines", "page": 14, "level": 2}}], "page": 14, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 14, "level": 3}}, {"headings_1": {"content": "The Accounting officer undertook to ensure that physical stock take count and update", "page": 14, "level": 2}}], "page": 14, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that physical stock count and update of stock cards is carried out at all times. In addition, I advised the Accounting Officeto", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that physical stock count and update of stock cards is carried out at all times. In addition, I advised the Accounting Officeto", "page": 14, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}], "page": 14, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "liase with relevant stakeholders to ensure that additional staff especially pharmacists are recruited. \n4.2", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that physical stock count and update of stock cards is carried out at all times. In addition, I advised the Accounting Officeto", "page": 14, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}, [{"headings_0": {"content": "I advised the Accounting Officer to ensure that physical stock count and update of stock cards is carried out at all times. In addition, I advised the Accounting Officeto", "page": 14, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 14, "level": 3}}]], "page": 14, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Storage of Expired Medicines", "metadata": {"headings": [{"headings_0": {"content": "Storage of Expired Medicines", "page": 14, "level": 3}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that physical stock count and update of stock cards is carried out at all times. In addition, I advised the Accounting Officeto", "page": 14, "level": 4}}], "page": 14, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Paragraph 2.1 of Uganda National Medicines & Supplies Redistribution Strategy 2012 requires the expired products to be removed from the shelves and stored in a secure room or segregated area. \nThrough a review of expired medicines register, I noted that medicines worth UGX.31,270,910 were reported and recorded on stock cards as expired during the", "metadata": {"headings": [{"headings_0": {"content": "Storage of Expired Medicines", "page": 14, "level": 3}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that physical stock count and update of stock cards is carried out at all times. In addition, I advised the Accounting Officeto", "page": 14, "level": 4}}, [{"headings_0": {"content": "Storage of Expired Medicines", "page": 14, "level": 3}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that physical stock count and update of stock cards is carried out at all times. In addition, I advised the Accounting Officeto", "page": 14, "level": 4}}]], "page": 14, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "year. Details in Appendix III. However, from physical inspection of stores, I observed", "metadata": {"headings": [{"headings_0": {"content": "year. Details in Appendix III. However, from physical inspection of stores, I observed", "page": 14, "level": 2}}, {"headings_1": {"content": "Storage of Expired Medicines", "page": 14, "level": 3}}], "page": 14, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "that expired drugs were placed on the floor in a store used to keep items recommended", "metadata": {"headings": [{"headings_0": {"content": "year. Details in Appendix III. However, from physical inspection of stores, I observed", "page": 14, "level": 2}}, {"headings_1": {"content": "Storage of Expired Medicines", "page": 14, "level": 3}}], "page": 14, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "for disposal. The expired drugs were not under lock and key and could easily be accessed by any person in this store. Pictorial below refers.", "metadata": {"headings": [{"headings_0": {"content": "for disposal. The expired drugs were not under lock and key and could easily be accessed by any person in this store. Pictorial below refers.", "page": 14, "level": 4}}, {"headings_1": {"content": "year. Details in Appendix III. However, from physical inspection of stores, I observed", "page": 14, "level": 2}}], "page": 14, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["", "", ""], ["**Expired drugs on the floor**", "**Equipment for disposal**", "**Stationery for disposal**"]], "metadata": {"headings": [{"headings_0": {"content": "for disposal. The expired drugs were not under lock and key and could easily be accessed by any person in this store. Pictorial below refers.", "page": 14, "level": 4}}, {"headings_1": {"content": "year. Details in Appendix III. However, from physical inspection of stores, I observed", "page": 14, "level": 2}}], "page": 14, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "Inadequate storage of expired drugs poses a health risk in that such drugs could be administered to unsuspecting patients both within and outside the Hospital.", "metadata": {"headings": [{"headings_0": {"content": "Inadequate storage of expired drugs poses a health risk in that such drugs could be administered to unsuspecting patients both within and outside the Hospital.", "page": 15, "level": 4}}, {"headings_1": {"content": "for disposal. The expired drugs were not under lock and key and could easily be accessed by any person in this store. Pictorial below refers.", "page": 14, "level": 4}}], "page": 15, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that there is a store that is dedicated to hold damaged and expired drugs and health supplies. What was needed was to reorganize", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that there is a store that is dedicated to hold damaged and expired drugs and health supplies. What was needed was to reorganize", "page": 15, "level": 4}}, {"headings_1": {"content": "Inadequate storage of expired drugs poses a health risk in that such drugs could be administered to unsuspecting patients both within and outside the Hospital.", "page": 15, "level": 4}}], "page": 15, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the arrangement of Medicines and Health Supplies. However, owing to the sensitivity", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that there is a store that is dedicated to hold damaged and expired drugs and health supplies. What was needed was to reorganize", "page": 15, "level": 4}}, {"headings_1": {"content": "Inadequate storage of expired drugs poses a health risk in that such drugs could be administered to unsuspecting patients both within and outside the Hospital.", "page": 15, "level": 4}}], "page": 15, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "of issue of drugs, Hospital management had decided to complete a structure to accommodate a Biomedical Engineering unit, so that at the current offices space for engineering unit is dedicated for Storage of medicines and health supplies as well.", "metadata": {"headings": [{"headings_0": {"content": "of issue of drugs, Hospital management had decided to complete a structure to accommodate a Biomedical Engineering unit, so that at the current offices space for engineering unit is dedicated for Storage of medicines and health supplies as well.", "page": 15, "level": 4}}, {"headings_1": {"content": "The Accounting Officer explained that there is a store that is dedicated to hold damaged and expired drugs and health supplies. What was needed was to reorganize", "page": 15, "level": 4}}], "page": 15, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 15, "level": 3}}, {"headings_1": {"content": "of issue of drugs, Hospital management had decided to complete a structure to accommodate a Biomedical Engineering unit, so that at the current offices space for engineering unit is dedicated for Storage of medicines and health supplies as well.", "page": 15, "level": 4}}], "page": 15, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that a separate storeroom for damaged and", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that a separate storeroom for damaged and", "page": 15, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}], "page": 15, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "expired drugs is designated and further ensure that the stores are kept under lock and key when not in use by authorized staff. \n4.3", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that a separate storeroom for damaged and", "page": 15, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}, [{"headings_0": {"content": "I advised the Accounting Officer to ensure that a separate storeroom for damaged and", "page": 15, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 15, "level": 3}}]], "page": 15, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Discrepancies between orders and deliveries of drugs", "metadata": {"headings": [{"headings_0": {"content": "Discrepancies between orders and deliveries of drugs", "page": 15, "level": 3}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that a separate storeroom for damaged and", "page": 15, "level": 2}}], "page": 15, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Section 29 of Chapter 9; Part 5 of the Management of medicines and health supplies", "metadata": {"headings": [{"headings_0": {"content": "Section 29 of Chapter 9; Part 5 of the Management of medicines and health supplies", "page": 15, "level": 2}}, {"headings_1": {"content": "Discrepancies between orders and deliveries of drugs", "page": 15, "level": 3}}], "page": 15, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "manual 2012 states that if facility staff notice discrepancies in the order after the delivery trucks have left, a discrepancy report should be filled and the person in charge of procurement alerted so that the problem can be followed up with the supplier. \nReview of the NMS delivery notes, indicated that NMS did not deliver all the drugs as", "metadata": {"headings": [{"headings_0": {"content": "Section 29 of Chapter 9; Part 5 of the Management of medicines and health supplies", "page": 15, "level": 2}}, {"headings_1": {"content": "Discrepancies between orders and deliveries of drugs", "page": 15, "level": 3}}, [{"headings_0": {"content": "Section 29 of Chapter 9; Part 5 of the Management of medicines and health supplies", "page": 15, "level": 2}}, {"headings_1": {"content": "Discrepancies between orders and deliveries of drugs", "page": 15, "level": 3}}]], "page": 15, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "per the drug procurement plan of the Hospital and order forms. Table 10 below refers.", "metadata": {"headings": [{"headings_0": {"content": "per the drug procurement plan of the Hospital and order forms. Table 10 below refers.", "page": 15, "level": 2}}, {"headings_1": {"content": "Section 29 of Chapter 9; Part 5 of the Management of medicines and health supplies", "page": 15, "level": 2}}], "page": 15, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Table 10: Discrepancies between orders and deliveries of medicines", "metadata": {"headings": [{"headings_0": {"content": "Table 10: Discrepancies between orders and deliveries of medicines", "page": 15, "level": 1}}, {"headings_1": {"content": "per the drug procurement plan of the Hospital and order forms. Table 10 below refers.", "page": 15, "level": 2}}], "page": 15, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["220103", "Artesunate  Injection 60MG VIAL", "GOU", "7,200", "4,414", "2,786"], ["215051", "Ceftriaxone Injection 1g", "GOU", "60,000", "50,000", "10,000"], ["151638", "Chlorine release tablets for disinfections 2.5g tablets", "GOU", "120", "33", "87"], ["151639", "Disinfectant Grannules 500GM", "GOU", "240", "140", "100"], ["220480", "Phenytoin Tablets 100mg Sodium", "GOU", "48", "44", "4"], ["300435", "Silk non absorbable surgical Suture, black braided 4/0", "GOU", "60", "25", "35"]], "metadata": {"headings": [{"headings_0": {"content": "Table 10: Discrepancies between orders and deliveries of medicines", "page": 15, "level": 1}}, {"headings_1": {"content": "per the drug procurement plan of the Hospital and order forms. Table 10 below refers.", "page": 15, "level": 2}}], "page": 15, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["Codes", "Drugs", "Funding source", "Quantity Ordered", "Quantity on Delivery notes", "Quantity not delivered"], "type": "table"}}, {"content": "4.4", "metadata": {"headings": [{"headings_0": {"content": "Table 10: Discrepancies between orders and deliveries of medicines", "page": 15, "level": 1}}, {"headings_1": {"content": "per the drug procurement plan of the Hospital and order forms. Table 10 below refers.", "page": 15, "level": 2}}], "page": 16, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Discrepancies between medicines received and medicines recorded", "metadata": {"headings": [{"headings_0": {"content": "Discrepancies between medicines received and medicines recorded", "page": 16, "level": 3}}, {"headings_1": {"content": "Table 10: Discrepancies between orders and deliveries of medicines", "page": 15, "level": 1}}], "page": 16, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Uganda Essential Medicines and Health Supplies Management Manual 2018 requires", "metadata": {"headings": [{"headings_0": {"content": "Uganda Essential Medicines and Health Supplies Management Manual 2018 requires", "page": 16, "level": 2}}, {"headings_1": {"content": "Discrepancies between medicines received and medicines recorded", "page": 16, "level": 3}}], "page": 16, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "that as soon as the delivery note has been signed and the truck has left, the inventory officer should get all supplies into the storage area and record all entries on the stock", "metadata": {"headings": [{"headings_0": {"content": "Uganda Essential Medicines and Health Supplies Management Manual 2018 requires", "page": 16, "level": 2}}, {"headings_1": {"content": "Discrepancies between medicines received and medicines recorded", "page": 16, "level": 3}}], "page": 16, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "cards and/or eLMIS e.g. Rx solution. In addition, the Manual states that the facility", "metadata": {"headings": [{"headings_0": {"content": "cards and/or eLMIS e.g. Rx solution. In addition, the Manual states that the facility", "page": 16, "level": 2}}, {"headings_1": {"content": "Uganda Essential Medicines and Health Supplies Management Manual 2018 requires", "page": 16, "level": 2}}], "page": 16, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "should not use supplies from a consignment before the items are entered on their stock cards and/or eLMIS. \nDuring the year under audit, I noted that medicines worth UGX.307,822,995 delivered", "metadata": {"headings": [{"headings_0": {"content": "cards and/or eLMIS e.g. Rx solution. In addition, the Manual states that the facility", "page": 16, "level": 2}}, {"headings_1": {"content": "Uganda Essential Medicines and Health Supplies Management Manual 2018 requires", "page": 16, "level": 2}}, [{"headings_0": {"content": "cards and/or eLMIS e.g. Rx solution. In addition, the Manual states that the facility", "page": 16, "level": 2}}, {"headings_1": {"content": "Uganda Essential Medicines and Health Supplies Management Manual 2018 requires", "page": 16, "level": 2}}]], "page": 16, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "by NMS and received by the Hospital were either not recorded or under-recorded on", "metadata": {"headings": [{"headings_0": {"content": "by NMS and received by the Hospital were either not recorded or under-recorded on", "page": 16, "level": 2}}, {"headings_1": {"content": "cards and/or eLMIS e.g. Rx solution. In addition, the Manual states that the facility", "page": 16, "level": 2}}], "page": 16, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the stock cards. Details in Appendix IV.", "metadata": {"headings": [{"headings_0": {"content": "by NMS and received by the Hospital were either not recorded or under-recorded on", "page": 16, "level": 2}}, {"headings_1": {"content": "cards and/or eLMIS e.g. Rx solution. In addition, the Manual states that the facility", "page": 16, "level": 2}}], "page": 16, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Failure to record the received medicines on the stock cards could result into drug theft, stock outs hence affecting service delivery at the Hospital.", "metadata": {"headings": [{"headings_0": {"content": "Failure to record the received medicines on the stock cards could result into drug theft, stock outs hence affecting service delivery at the Hospital.", "page": 16, "level": 4}}, {"headings_1": {"content": "by NMS and received by the Hospital were either not recorded or under-recorded on", "page": 16, "level": 2}}], "page": 16, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer explained that the Artemether 20mg + Lumafantrine 120mg which was received on 21 st June, 2023 and Artesunate inj 60mg was not recorded but", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that the Artemether 20mg + Lumafantrine 120mg which was received on 21 st June, 2023 and Artesunate inj 60mg was not recorded but", "page": 16, "level": 4}}, {"headings_1": {"content": "Failure to record the received medicines on the stock cards could result into drug theft, stock outs hence affecting service delivery at the Hospital.", "page": 16, "level": 4}}], "page": 16, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "counted during the stock take at the end of the FY 2022/23. In addition, 253 doses of", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that the Artemether 20mg + Lumafantrine 120mg which was received on 21 st June, 2023 and Artesunate inj 60mg was not recorded but", "page": 16, "level": 4}}, {"headings_1": {"content": "Failure to record the received medicines on the stock cards could result into drug theft, stock outs hence affecting service delivery at the Hospital.", "page": 16, "level": 4}}], "page": 16, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Etravirine 100mg were delivered on 4 th January 2023 by NMS out of the 388 ordered while dry Imaging Films of 12 th October 2022, and Sevoflurane 250mls were ordered", "metadata": {"headings": [{"headings_0": {"content": "Etravirine 100mg were delivered on 4 th January 2023 by NMS out of the 388 ordered while dry Imaging Films of 12 th October 2022, and Sevoflurane 250mls were ordered", "page": 16, "level": 4}}, {"headings_1": {"content": "The Accounting Officer explained that the Artemether 20mg + Lumafantrine 120mg which was received on 21 st June, 2023 and Artesunate inj 60mg was not recorded but", "page": 16, "level": 4}}], "page": 16, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "but not delivered.", "metadata": {"headings": [{"headings_0": {"content": "Etravirine 100mg were delivered on 4 th January 2023 by NMS out of the 388 ordered while dry Imaging Films of 12 th October 2022, and Sevoflurane 250mls were ordered", "page": 16, "level": 4}}, {"headings_1": {"content": "The Accounting Officer explained that the Artemether 20mg + Lumafantrine 120mg which was received on 21 st June, 2023 and Artesunate inj 60mg was not recorded but", "page": 16, "level": 4}}], "page": 16, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 16, "level": 3}}, {"headings_1": {"content": "Etravirine 100mg were delivered on 4 th January 2023 by NMS out of the 388 ordered while dry Imaging Films of 12 th October 2022, and Sevoflurane 250mls were ordered", "page": 16, "level": 4}}], "page": 16, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that all medicine delivered and received is", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that all medicine delivered and received is", "page": 16, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}], "page": 16, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "properly recorded on the stock cards/posted into e-LMIS before any issuance. In", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that all medicine delivered and received is", "page": 16, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 16, "level": 3}}], "page": 16, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "addition I further advised that issuances are posted accordingly.", "metadata": {"headings": [{"headings_0": {"content": "addition I further advised that issuances are posted accordingly.", "page": 16, "level": 2}}, {"headings_1": {"content": "I advised the Accounting Officer to ensure that all medicine delivered and received is", "page": 16, "level": 2}}], "page": 16, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "4.5 Drug Stock-Outs", "metadata": {"headings": [{"headings_0": {"content": "4.5 Drug Stock-Outs", "page": 16, "level": 3}}, {"headings_1": {"content": "addition I further advised that issuances are posted accordingly.", "page": 16, "level": 2}}], "page": 16, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "A review of drugs supply chain management revealed that on several occasions, there were drug stock outs that left Kiruddu NRH without several essential, vital and", "metadata": {"headings": [{"headings_0": {"content": "A review of drugs supply chain management revealed that on several occasions, there were drug stock outs that left Kiruddu NRH without several essential, vital and", "page": 16, "level": 4}}, {"headings_1": {"content": "4.5 Drug Stock-Outs", "page": 16, "level": 3}}], "page": 16, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "necessary drugs as shown in table below:", "metadata": {"headings": [{"headings_0": {"content": "A review of drugs supply chain management revealed that on several occasions, there were drug stock outs that left Kiruddu NRH without several essential, vital and", "page": 16, "level": 4}}, {"headings_1": {"content": "4.5 Drug Stock-Outs", "page": 16, "level": 3}}], "page": 16, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table 11: Drug stock outs", "metadata": {"headings": [{"headings_0": {"content": "Table 11: Drug stock outs", "page": 16, "level": 1}}, {"headings_1": {"content": "A review of drugs supply chain management revealed that on several occasions, there were drug stock outs that left Kiruddu NRH without several essential, vital and", "page": 16, "level": 4}}], "page": 16, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["**EHMS (TRACER)**", "**Stock Out Period**", null, "**Quantity**", null], [null, "**Starting (date when the stock balance is NIL)**", "**Ending (Stock being replenished)**", "**Stock out Duration (days)**", "**Quantity**"], ["CEFOTAXAIME INJECTION 1G", "16/05/2023", "21/6/23", "36", "100"], ["BENZHEXOL TABLETSS 2mg", "20/07/2022", "20/8/22", "31", "5"], ["ARTEMETHER/ LUMEFANTRINE", "08/09/2022", "16/9/22", "38", "180"], ["ARTEMETHER/ LUMEFANTRINE", "28/03/2023", "29/4/23", "32", "180"], ["TRIFLUOPERAZINE 5mg TABLETS", "07/01/2022", "11/10/2022", "277", "5"], ["NEVIRAPINE ORAL SUSPENSION", "01/11/2022", "05/02/2023", "96", "24"], ["SEVOFLURANE 100% V/V", "28/03/2023", "29/4/23", "32", "5"]], "metadata": {"headings": [{"headings_0": {"content": "Table 11: Drug stock outs", "page": 16, "level": 1}}, {"headings_1": {"content": "A review of drugs supply chain management revealed that on several occasions, there were drug stock outs that left Kiruddu NRH without several essential, vital and", "page": 16, "level": 4}}], "page": 16, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": [["SEVOFLURANE 100% V/V", "05/09/2022", "21/6/23", "289", "20"], ["AMOXICILLIN CAPSULES 250mg", "07/05/2022", "20/8/22", "105", "15"], ["AMOXICILLIN CAPSULES 250mg", "17/05/2023", "21/6/23", "35", "15"], ["ALBUMIN INJECTION", "28/10/2022", "19/12/22", "52", "43"], ["ALBUMIN INJECTION", "03/01/2023", "27/1/23", "24", "50"], ["ORAL MORPHINE 500ML", "11/04/2023", "21/6/23", "71", "24"], ["ARTEMETHER/LUMEFANTRINE (20/120)mg TABLETS", "22/11/2022", "19/12/22", "28", "30"], ["DRY IMAGING FILMS 25\\*30CM XRAY FILMS", "01/02/2022", "29/4/23", "452", "2"], ["ARTEMEHER/LUMEFANTRINE (20/120\\}MG TABLETS", "22/11/2022", "19/12/22", "27", "30"], ["ARTEMEHER/LUMEFANTRINE (20/120\\}MG TABLETS", "22/02/2023", "15/6/23", "113", "27"], ["ORAL  MORPHINE 5MG/5ML 250ML", "08/09/2022", "02/06/2023", "267", "30"]], "metadata": {"headings": [{"headings_0": {"content": "Table 11: Drug stock outs", "page": 16, "level": 1}}, {"headings_1": {"content": "A review of drugs supply chain management revealed that on several occasions, there were drug stock outs that left Kiruddu NRH without several essential, vital and", "page": 16, "level": 4}}], "page": 17, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["EHMS (TRACER)", "Stock Out Period", "None", "Quantity", "None"], "type": "table"}}, {"content": "The stock-outs erode patient confidence in the health sector, which leads patients to", "metadata": {"headings": [{"headings_0": {"content": "The stock-outs erode patient confidence in the health sector, which leads patients to", "page": 17, "level": 2}}, {"headings_1": {"content": "Table 11: Drug stock outs", "page": 16, "level": 1}}], "page": 17, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "explore inappropriate and expensive alternatives of health care. \nThe Accounting Officer explained that they undertake a number of approaches like", "metadata": {"headings": [{"headings_0": {"content": "The stock-outs erode patient confidence in the health sector, which leads patients to", "page": 17, "level": 2}}, {"headings_1": {"content": "Table 11: Drug stock outs", "page": 16, "level": 1}}, [{"headings_0": {"content": "The stock-outs erode patient confidence in the health sector, which leads patients to", "page": 17, "level": 2}}, {"headings_1": {"content": "Table 11: Drug stock outs", "page": 16, "level": 1}}]], "page": 17, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "emergency orders to the warehouse (NMS) for items not delivered and follow up on", "metadata": {"headings": [{"headings_0": {"content": "emergency orders to the warehouse (NMS) for items not delivered and follow up on", "page": 17, "level": 2}}, {"headings_1": {"content": "The stock-outs erode patient confidence in the health sector, which leads patients to", "page": 17, "level": 2}}], "page": 17, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "delayed deliveries.", "metadata": {"headings": [{"headings_0": {"content": "emergency orders to the warehouse (NMS) for items not delivered and follow up on", "page": 17, "level": 2}}, {"headings_1": {"content": "The stock-outs erode patient confidence in the health sector, which leads patients to", "page": 17, "level": 2}}], "page": 17, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "emergency orders to the warehouse (NMS) for items not delivered and follow up on", "page": 17, "level": 2}}], "page": 17, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that the designed approaches are undertaken to so as to avoid unnecessary stock-outs. \n5.0  \nManagement of medical equipment", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "emergency orders to the warehouse (NMS) for items not delivered and follow up on", "page": 17, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 17, "level": 3}}, {"headings_1": {"content": "emergency orders to the warehouse (NMS) for items not delivered and follow up on", "page": 17, "level": 2}}]], "page": 17, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "I undertook a review on the Management of Equipment at the hospital and I noted", "metadata": {"headings": [{"headings_0": {"content": "I undertook a review on the Management of Equipment at the hospital and I noted", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], "page": 17, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "that the Hospital had a budget of UGX.450,000,000 of which UGX.449,992,419 was utilised. I reviewed the Utilization and maintenance of medical equipment at the hospital and I noted the following;", "metadata": {"headings": [{"headings_0": {"content": "I undertook a review on the Management of Equipment at the hospital and I noted", "page": 17, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 17, "level": 3}}], "page": 17, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table 12: Showing status of medical equipment Equipment Pictorial evidence", "metadata": {"headings": [{"headings_0": {"content": "Table 12: Showing status of medical equipment Equipment Pictorial evidence", "page": 18, "level": 1}}, {"headings_1": {"content": "I undertook a review on the Management of Equipment at the hospital and I noted", "page": 17, "level": 2}}], "page": 18, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Oxygen Plant \nVentilators", "metadata": {"headings": [{"headings_0": {"content": "Table 12: Showing status of medical equipment Equipment Pictorial evidence", "page": 18, "level": 1}}, {"headings_1": {"content": "I undertook a review on the Management of Equipment at the hospital and I noted", "page": 17, "level": 2}}, [{"headings_0": {"content": "Table 12: Showing status of medical equipment Equipment Pictorial evidence", "page": 18, "level": 1}}, {"headings_1": {"content": "I undertook a review on the Management of Equipment at the hospital and I noted", "page": 17, "level": 2}}]], "page": 18, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Audit Comments", "metadata": {"headings": [{"headings_0": {"content": "Audit Comments", "page": 18, "level": 3}}, {"headings_1": {"content": "Table 12: Showing status of medical equipment Equipment Pictorial evidence", "page": 18, "level": 1}}], "page": 18, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Oxygen plant was funded by Ministry of health in FY 2022/23. However, by inspection date of 29/09/2023 the plant had not been installed and functionalized hence not achieving the objective of enhancing the oxygen capacity of the hospital to save lives. \nI engaged the Biomedical engineer and establshed that the plant installation delays were due to pending civil works of the oxygen plant house constructed by the UPDF engineering brigade. \nThe Accounting Officer explained that Ministry of Health Contracted Engineering Brigade of UPDF to construct the Oxygen plant. UPDF was in the process of completing the project.", "metadata": {"headings": [{"headings_0": {"content": "Audit Comments", "page": 18, "level": 3}}, {"headings_1": {"content": "Table 12: Showing status of medical equipment Equipment Pictorial evidence", "page": 18, "level": 1}}, [{"headings_0": {"content": "Audit Comments", "page": 18, "level": 3}}, {"headings_1": {"content": "Table 12: Showing status of medical equipment Equipment Pictorial evidence", "page": 18, "level": 1}}], [{"headings_0": {"content": "Audit Comments", "page": 18, "level": 3}}, {"headings_1": {"content": "Table 12: Showing status of medical equipment Equipment Pictorial evidence", "page": 18, "level": 1}}]], "page": 18, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Audit Comments", "page": 18, "level": 3}}], "page": 18, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to follow up with UPDF to ensure that the project is completed in order to put the plant in use.  \n6 drug ventilators of (Drager) donated by the Government of Germany valued at USD 3,000 each had not been serviced by the time of inspection This could shorten their lifetime. \nThe Accounting Officer explained that the Hospital was engaging a local agent of Drager Ventilators on framework contract.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Audit Comments", "page": 18, "level": 3}}, [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Audit Comments", "page": 18, "level": 3}}]], "page": 18, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], "page": 18, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to ensure that the machine is serviced as required to avoid unnecessary breakdowns.  \nIt is a sterilizing lab equipment, which was not yet installed. It costs around UGX.120 million shillings.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], "page": 18, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["I advised the Accounting Officer to put the autoclave in use to avoid having redundant machinery. **Recommendation**", null, null], ["Bronchoscopy", "", "This machine was purchased in the FY"], ["Machine", null, "2020/21 at an estimated cost of"], ["", null, "UGX.250m. However, since its"], ["", null, "installation, the machine had not been"], [null, null, "in use due to lack of personnel."], [null, null, ""], [null, null, "The Accounting Officer explained that"], [null, null, "the staff that were operating the"], [null, null, "machinery moved back to Mulago"], [null, null, "National Referral Hospital and efforts"], [null, null, "were underway to train the hospital"], [null, null, "staff."], [null, null, "**Recommendation**"], [null, null, "I advised the Accounting Officer to"], [null, null, "liaise with the relevant stake holders to"], [null, null, "ensure that personnel are recruited or"], [null, null, "trained to avoid having a redundant"], [null, null, "machine."], [null, null, ""], ["For the last 3 years, the fluoroscopy machine had not been working due to missing components such as Camera Shatter that costs around UGX.70m. inspection, I noted that fluoroscopy machine room was being used for prayers. On the fluoroscopy machine costs between UGX.700 to 800 million. the Market, Accounting Officer explained that the Hospital management had contacted the local service provider \u2013 M/S Pacific Diagnostics to have the machine repaired. I advised the Accounting Officer to ensure that the missing components are procured and the machinery put to use. Flouroscopy Machine On **Recommendation** The", null, null]], "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 18, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], "page": 19, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "place as required. Management would wait for a machine to break down and if funds were available, repairs would be undertaken. Details in Appendix V.", "metadata": {"headings": [{"headings_0": {"content": "place as required. Management would wait for a machine to break down and if funds were available, repairs would be undertaken. Details in Appendix V.", "page": 20, "level": 4}}, {"headings_1": {"content": "Recommendation", "page": 18, "level": 3}}], "page": 20, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Failure to undertake maintenance planning based on analysed equipment data leads", "metadata": {"headings": [{"headings_0": {"content": "Failure to undertake maintenance planning based on analysed equipment data leads", "page": 20, "level": 2}}, {"headings_1": {"content": "place as required. Management would wait for a machine to break down and if funds were available, repairs would be undertaken. Details in Appendix V.", "page": 20, "level": 4}}], "page": 20, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "to haphazard maintenance of equipment and prolonged down time, which affect service delivery in terms of reliability and quality of health care.", "metadata": {"headings": [{"headings_0": {"content": "Failure to undertake maintenance planning based on analysed equipment data leads", "page": 20, "level": 2}}, {"headings_1": {"content": "place as required. Management would wait for a machine to break down and if funds were available, repairs would be undertaken. Details in Appendix V.", "page": 20, "level": 4}}], "page": 20, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer indicated that medical equipment maintenance plans had been developed and were being implemented. However, Medical Equipment Maintenance", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer indicated that medical equipment maintenance plans had been developed and were being implemented. However, Medical Equipment Maintenance", "page": 20, "level": 4}}, {"headings_1": {"content": "Failure to undertake maintenance planning based on analysed equipment data leads", "page": 20, "level": 2}}], "page": 20, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Plans were not availed for audit verification.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer indicated that medical equipment maintenance plans had been developed and were being implemented. However, Medical Equipment Maintenance", "page": 20, "level": 4}}, {"headings_1": {"content": "Failure to undertake maintenance planning based on analysed equipment data leads", "page": 20, "level": 2}}], "page": 20, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "The Accounting Officer indicated that medical equipment maintenance plans had been developed and were being implemented. However, Medical Equipment Maintenance", "page": 20, "level": 4}}], "page": 20, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I advised the Accounting Officer to always ensure proper planning for medical equipment maintenance to sustain the intended healthcare benefits and preserve capital investments. \n6.0", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "The Accounting Officer indicated that medical equipment maintenance plans had been developed and were being implemented. However, Medical Equipment Maintenance", "page": 20, "level": 4}}, [{"headings_0": {"content": "Recommendation", "page": 20, "level": 3}}, {"headings_1": {"content": "The Accounting Officer indicated that medical equipment maintenance plans had been developed and were being implemented. However, Medical Equipment Maintenance", "page": 20, "level": 4}}]], "page": 20, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management of Non-Tax Revenue", "metadata": {"headings": [{"headings_0": {"content": "Management of Non-Tax Revenue", "page": 20, "level": 3}}, {"headings_1": {"content": "Recommendation", "page": 20, "level": 3}}], "page": 20, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Hospital had a budget of NTR of UGX 800,000,000 of this UGX 551,529,868 was", "metadata": {"headings": [{"headings_0": {"content": "The Hospital had a budget of NTR of UGX 800,000,000 of this UGX 551,529,868 was", "page": 20, "level": 2}}, {"headings_1": {"content": "Management of Non-Tax Revenue", "page": 20, "level": 3}}], "page": 20, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "collected. I reviewed the processes and systems in place to facilitate the collection of revenue at the hospital and I noted the following;", "metadata": {"headings": [{"headings_0": {"content": "collected. I reviewed the processes and systems in place to facilitate the collection of revenue at the hospital and I noted the following;", "page": 20, "level": 4}}, {"headings_1": {"content": "The Hospital had a budget of NTR of UGX 800,000,000 of this UGX 551,529,868 was", "page": 20, "level": 2}}], "page": 20, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "6.1", "metadata": {"headings": [{"headings_0": {"content": "collected. I reviewed the processes and systems in place to facilitate the collection of revenue at the hospital and I noted the following;", "page": 20, "level": 4}}, {"headings_1": {"content": "The Hospital had a budget of NTR of UGX 800,000,000 of this UGX 551,529,868 was", "page": 20, "level": 2}}], "page": 20, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Lack of a waivers policy", "metadata": {"headings": [{"headings_0": {"content": "Lack of a waivers policy", "page": 20, "level": 3}}, {"headings_1": {"content": "collected. I reviewed the processes and systems in place to facilitate the collection of revenue at the hospital and I noted the following;", "page": 20, "level": 4}}], "page": 20, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I noted that the government through Kiruddu Hospital has a cost-sharing mechanism", "metadata": {"headings": [{"headings_0": {"content": "Lack of a waivers policy", "page": 20, "level": 3}}, {"headings_1": {"content": "collected. I reviewed the processes and systems in place to facilitate the collection of revenue at the hospital and I noted the following;", "page": 20, "level": 4}}], "page": 20, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "that charges a dialysis session at UGX.60,000. Through review of NTR collections, it", "metadata": {"headings": [{"headings_0": {"content": "that charges a dialysis session at UGX.60,000. Through review of NTR collections, it", "page": 20, "level": 2}}, {"headings_1": {"content": "Lack of a waivers policy", "page": 20, "level": 3}}], "page": 20, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "was established that management granted waivers to thirty-two (32) dialysis patients totalling UGX.40,460,000 as detailed in Appendix VI.", "metadata": {"headings": [{"headings_0": {"content": "that charges a dialysis session at UGX.60,000. Through review of NTR collections, it", "page": 20, "level": 2}}, {"headings_1": {"content": "Lack of a waivers policy", "page": 20, "level": 3}}], "page": 20, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "However, I noted a number of gaps as detailed below;", "metadata": {"headings": [{"headings_0": {"content": "However, I noted a number of gaps as detailed below;", "page": 20, "level": 2}}, {"headings_1": {"content": "that charges a dialysis session at UGX.60,000. Through review of NTR collections, it", "page": 20, "level": 2}}], "page": 20, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\uf0b7 The hospital had no approved waivers policy to provide guidance on the", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The hospital had no approved waivers policy to provide guidance on the", "page": 20, "level": 2}}, {"headings_1": {"content": "However, I noted a number of gaps as detailed below;", "page": 20, "level": 2}}], "page": 20, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "circumstances under which waivers may be granted,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The hospital had no approved waivers policy to provide guidance on the", "page": 20, "level": 2}}, {"headings_1": {"content": "However, I noted a number of gaps as detailed below;", "page": 20, "level": 2}}], "page": 20, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\uf0b7 Although a waivers Committee is in place its composition is not backed by the", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Although a waivers Committee is in place its composition is not backed by the", "page": 20, "level": 2}}, {"headings_1": {"content": "\uf0b7 The hospital had no approved waivers policy to provide guidance on the", "page": 20, "level": 2}}], "page": 20, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "existence of an approved policy.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Although a waivers Committee is in place its composition is not backed by the", "page": 20, "level": 2}}, {"headings_1": {"content": "\uf0b7 The hospital had no approved waivers policy to provide guidance on the", "page": 20, "level": 2}}], "page": 20, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\uf0b7 No monthly reconciliations were done on the waived fees against the expected NTR", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 No monthly reconciliations were done on the waived fees against the expected NTR", "page": 20, "level": 2}}, {"headings_1": {"content": "\uf0b7 Although a waivers Committee is in place its composition is not backed by the", "page": 20, "level": 2}}], "page": 20, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "collections from dialysis patients. \n6.2", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 No monthly reconciliations were done on the waived fees against the expected NTR", "page": 20, "level": 2}}, {"headings_1": {"content": "\uf0b7 Although a waivers Committee is in place its composition is not backed by the", "page": 20, "level": 2}}, [{"headings_0": {"content": "\uf0b7 No monthly reconciliations were done on the waived fees against the expected NTR", "page": 20, "level": 2}}, {"headings_1": {"content": "\uf0b7 Although a waivers Committee is in place its composition is not backed by the", "page": 20, "level": 2}}]], "page": 20, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Management of Dialysis Services", "metadata": {"headings": [{"headings_0": {"content": "Management of Dialysis Services", "page": 21, "level": 3}}, {"headings_1": {"content": "\uf0b7 No monthly reconciliations were done on the waived fees against the expected NTR", "page": 20, "level": 2}}], "page": 21, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Hospital budgeted to procure medical supplies and services (code 224001) worth", "metadata": {"headings": [{"headings_0": {"content": "Management of Dialysis Services", "page": 21, "level": 3}}, {"headings_1": {"content": "\uf0b7 No monthly reconciliations were done on the waived fees against the expected NTR", "page": 20, "level": 2}}], "page": 21, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "UGX.9,261,000,000 out of which UGX.8,941,000,000 was warranted. Through review", "metadata": {"headings": [{"headings_0": {"content": "UGX.9,261,000,000 out of which UGX.8,941,000,000 was warranted. Through review", "page": 21, "level": 2}}, {"headings_1": {"content": "Management of Dialysis Services", "page": 21, "level": 3}}], "page": 21, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "of the payments records, it was established that a total of UGX.8,557,380,658 was spent during the year under review. Included in this figure is a sum of UGX.5,494,315,000 that was spent on procurement of dialysis consumables.", "metadata": {"headings": [{"headings_0": {"content": "of the payments records, it was established that a total of UGX.8,557,380,658 was spent during the year under review. Included in this figure is a sum of UGX.5,494,315,000 that was spent on procurement of dialysis consumables.", "page": 21, "level": 4}}, {"headings_1": {"content": "UGX.9,261,000,000 out of which UGX.8,941,000,000 was warranted. Through review", "page": 21, "level": 2}}], "page": 21, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Through interviews with the In-Charge (IC) of the KNRH-Dialysis unit, it was", "metadata": {"headings": [{"headings_0": {"content": "of the payments records, it was established that a total of UGX.8,557,380,658 was spent during the year under review. Included in this figure is a sum of UGX.5,494,315,000 that was spent on procurement of dialysis consumables.", "page": 21, "level": 4}}, {"headings_1": {"content": "UGX.9,261,000,000 out of which UGX.8,941,000,000 was warranted. Through review", "page": 21, "level": 2}}], "page": 21, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "established that the hospital supported two (2) satellite dialysis centres at Lira and", "metadata": {"headings": [{"headings_0": {"content": "established that the hospital supported two (2) satellite dialysis centres at Lira and", "page": 21, "level": 2}}, {"headings_1": {"content": "of the payments records, it was established that a total of UGX.8,557,380,658 was spent during the year under review. Included in this figure is a sum of UGX.5,494,315,000 that was spent on procurement of dialysis consumables.", "page": 21, "level": 4}}], "page": 21, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Mbarara regional referral hospitals by issuing them all medical supplies and technical support needed to offer dialysis services over the year of audit.", "metadata": {"headings": [{"headings_0": {"content": "established that the hospital supported two (2) satellite dialysis centres at Lira and", "page": 21, "level": 2}}, {"headings_1": {"content": "of the payments records, it was established that a total of UGX.8,557,380,658 was spent during the year under review. Included in this figure is a sum of UGX.5,494,315,000 that was spent on procurement of dialysis consumables.", "page": 21, "level": 4}}], "page": 21, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "During the year under review, 9,072 units of consumables were despatched to Mbarara", "metadata": {"headings": [{"headings_0": {"content": "During the year under review, 9,072 units of consumables were despatched to Mbarara", "page": 21, "level": 2}}, {"headings_1": {"content": "established that the hospital supported two (2) satellite dialysis centres at Lira and", "page": 21, "level": 2}}], "page": 21, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "RRH (5,947) and Lira RRH (3,125) respectively. \nFrom analysis of the stores/inventory cards, data relating to opening stocks, additions over the year and issuances were extracted as laid out in the table below;", "metadata": {"headings": [{"headings_0": {"content": "During the year under review, 9,072 units of consumables were despatched to Mbarara", "page": 21, "level": 2}}, {"headings_1": {"content": "established that the hospital supported two (2) satellite dialysis centres at Lira and", "page": 21, "level": 2}}, [{"headings_0": {"content": "During the year under review, 9,072 units of consumables were despatched to Mbarara", "page": 21, "level": 2}}, {"headings_1": {"content": "established that the hospital supported two (2) satellite dialysis centres at Lira and", "page": 21, "level": 2}}]], "page": 21, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Table 13: Showing Dialysis stocks and issuances over the audited period", "metadata": {"headings": [{"headings_0": {"content": "Table 13: Showing Dialysis stocks and issuances over the audited period", "page": 21, "level": 1}}, {"headings_1": {"content": "During the year under review, 9,072 units of consumables were despatched to Mbarara", "page": 21, "level": 2}}], "page": 21, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["", "", "", "", "**Dialysis Unit**", "**Mba rara**", "**Lev el 7**", "**Lira**", "", "", ""], ["Acid Concentr ate (5L)", "2380", "15775", "18155", "13709", "1330", "4900", "802", "20,741", "-2586", "Negative stocks is evident of incomplete stock records"], ["Dialyzers", "3059", "16323", "19382", "13101", "1400", "5120", "976", "20,597", "-1215", null], ["Blood line Tubing system", "5297", "15905", "21202", "12970", "1400", "5120", "632", "20,122", "1,080", "Inventory report indicated closing balance of 2,522 above expected stock balance of 1,080"], ["Bicarbon ate powder", "2680", "18575", "21255", "15338", "1750", "3500", "670", "21,258", "-3", "Negative stocks is evident of incomplete stock records"], ["Haemodi alysis Catheter", "38", "650", "688", "379", "67", "5", "44", "495", "193", "The expected closing balance for Catheter was 193 yet the stock card had 200. The hemoperfusion cartridge could not be traced to the end-of- year stock report"], ["Hemope rfusion Cartridg e HA130", "15", "201", "216", "115", "0", "0", "1", "116", "100", null], ["", "", "", "", "**55,612**", "**5,9 47**", "**18, 645**", "**3,1 25**", "**83,32 9**", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 13: Showing Dialysis stocks and issuances over the audited period", "page": 21, "level": 1}}, {"headings_1": {"content": "During the year under review, 9,072 units of consumables were despatched to Mbarara", "page": 21, "level": 2}}], "page": 21, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["Dialysis Consu mables", "Bal b/f", "Quant ity In", "Availa ble stock", "Quantity Out", "None", "None", "None", "Total Quant ity Out", "Expec ted stock Balan ce", "Audit remark"], "type": "table"}}, {"content": "revenue due to deaths and other reasons, I could not determine any revenue losses", "metadata": {"headings": [{"headings_0": {"content": "revenue due to deaths and other reasons, I could not determine any revenue losses", "page": 22, "level": 2}}, {"headings_1": {"content": "Table 13: Showing Dialysis stocks and issuances over the audited period", "page": 21, "level": 1}}], "page": 22, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "to that effect.", "metadata": {"headings": [{"headings_0": {"content": "revenue due to deaths and other reasons, I could not determine any revenue losses", "page": 22, "level": 2}}, {"headings_1": {"content": "Table 13: Showing Dialysis stocks and issuances over the audited period", "page": 21, "level": 1}}], "page": 22, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "The Accounting Officer explained that Kiruddu National Referral Hospital signed", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that Kiruddu National Referral Hospital signed", "page": 22, "level": 2}}, {"headings_1": {"content": "revenue due to deaths and other reasons, I could not determine any revenue losses", "page": 22, "level": 2}}], "page": 22, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Memoranda of understanding with Mbarara and Lira Regional Referral Hospitals to be", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer explained that Kiruddu National Referral Hospital signed", "page": 22, "level": 2}}, {"headings_1": {"content": "revenue due to deaths and other reasons, I could not determine any revenue losses", "page": 22, "level": 2}}], "page": 22, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "able to indicate the responsibilities and roles of each of the parties involved. The under", "metadata": {"headings": [{"headings_0": {"content": "able to indicate the responsibilities and roles of each of the parties involved. The under", "page": 22, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that Kiruddu National Referral Hospital signed", "page": 22, "level": 2}}], "page": 22, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "collections were caused by the following reasons:", "metadata": {"headings": [{"headings_0": {"content": "able to indicate the responsibilities and roles of each of the parties involved. The under", "page": 22, "level": 2}}, {"headings_1": {"content": "The Accounting Officer explained that Kiruddu National Referral Hospital signed", "page": 22, "level": 2}}], "page": 22, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\uf0b7 Some patients are not able to pay despite the fact they are advised to process waivers because they know this is a public Hospital mandated to provide free", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Some patients are not able to pay despite the fact they are advised to process waivers because they know this is a public Hospital mandated to provide free", "page": 22, "level": 4}}, {"headings_1": {"content": "able to indicate the responsibilities and roles of each of the parties involved. The under", "page": 22, "level": 2}}], "page": 22, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "medical care services.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Some patients are not able to pay despite the fact they are advised to process waivers because they know this is a public Hospital mandated to provide free", "page": 22, "level": 4}}, {"headings_1": {"content": "able to indicate the responsibilities and roles of each of the parties involved. The under", "page": 22, "level": 2}}], "page": 22, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\uf0b7 Limited accounts team to adequately cover all service points especially at night. Management is going to deploy some at night to improve the NTR collections.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Limited accounts team to adequately cover all service points especially at night. Management is going to deploy some at night to improve the NTR collections.", "page": 22, "level": 4}}, {"headings_1": {"content": "\uf0b7 Some patients are not able to pay despite the fact they are advised to process waivers because they know this is a public Hospital mandated to provide free", "page": 22, "level": 4}}], "page": 22, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "\uf0b7 This is a chronic disease and very expensive to manage, therefore most patients", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 This is a chronic disease and very expensive to manage, therefore most patients", "page": 22, "level": 2}}, {"headings_1": {"content": "\uf0b7 Limited accounts team to adequately cover all service points especially at night. Management is going to deploy some at night to improve the NTR collections.", "page": 22, "level": 4}}], "page": 22, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "who have been on dialysis for long time are too impoverished to pay even if they wanted.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 This is a chronic disease and very expensive to manage, therefore most patients", "page": 22, "level": 2}}, {"headings_1": {"content": "\uf0b7 Limited accounts team to adequately cover all service points especially at night. Management is going to deploy some at night to improve the NTR collections.", "page": 22, "level": 4}}], "page": 22, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\uf0b7 In the event of death, recovery of unpaid dues from the dead is problematic and", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 In the event of death, recovery of unpaid dues from the dead is problematic and", "page": 22, "level": 2}}, {"headings_1": {"content": "\uf0b7 This is a chronic disease and very expensive to manage, therefore most patients", "page": 22, "level": 2}}], "page": 22, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the hospital was compiling losses incurred.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 In the event of death, recovery of unpaid dues from the dead is problematic and", "page": 22, "level": 2}}, {"headings_1": {"content": "\uf0b7 This is a chronic disease and very expensive to manage, therefore most patients", "page": 22, "level": 2}}], "page": 22, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\uf0b7 The entity has a sheet which shows how much each patient has paid, how much", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The entity has a sheet which shows how much each patient has paid, how much", "page": 22, "level": 2}}, {"headings_1": {"content": "\uf0b7 In the event of death, recovery of unpaid dues from the dead is problematic and", "page": 22, "level": 2}}], "page": 22, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "is pending and how much is a bad debt. But we are finding difficulty in demanding payments from them because they are impoverished and know that Kiruddu NRH is the last resort for Dialysis services in Uganda, since Government already procures the supplies for them.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The entity has a sheet which shows how much each patient has paid, how much", "page": 22, "level": 2}}, {"headings_1": {"content": "\uf0b7 In the event of death, recovery of unpaid dues from the dead is problematic and", "page": 22, "level": 2}}], "page": 22, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Additionally, the Accounting officer attributed the incomplete stock records to omission errors. For instance, the opening balance on stock cards for acid concentrate was recorded at 2,380 as opposed to the closing balance stock card of 4,234 for FY 2021/22. This had been solved by computerising stock management on E-AFYA", "metadata": {"headings": [{"headings_0": {"content": "Additionally, the Accounting officer attributed the incomplete stock records to omission errors. For instance, the opening balance on stock cards for acid concentrate was recorded at 2,380 as opposed to the closing balance stock card of 4,234 for FY 2021/22. This had been solved by computerising stock management on E-AFYA", "page": 22, "level": 4}}, {"headings_1": {"content": "\uf0b7 The entity has a sheet which shows how much each patient has paid, how much", "page": 22, "level": 2}}], "page": 22, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "system.", "metadata": {"headings": [{"headings_0": {"content": "Additionally, the Accounting officer attributed the incomplete stock records to omission errors. For instance, the opening balance on stock cards for acid concentrate was recorded at 2,380 as opposed to the closing balance stock card of 4,234 for FY 2021/22. This had been solved by computerising stock management on E-AFYA", "page": 22, "level": 4}}, {"headings_1": {"content": "\uf0b7 The entity has a sheet which shows how much each patient has paid, how much", "page": 22, "level": 2}}], "page": 22, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 22, "level": 3}}, {"headings_1": {"content": "Additionally, the Accounting officer attributed the incomplete stock records to omission errors. For instance, the opening balance on stock cards for acid concentrate was recorded at 2,380 as opposed to the closing balance stock card of 4,234 for FY 2021/22. This had been solved by computerising stock management on E-AFYA", "page": 22, "level": 4}}], "page": 22, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "The Accounting Officer should ensure timely update of stock cards and also ensure", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer should ensure timely update of stock cards and also ensure", "page": 22, "level": 2}}, {"headings_1": {"content": "Recommendation", "page": 22, "level": 3}}], "page": 22, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "material misstatement of this other information, I am required to report that fact. I have", "metadata": {"headings": [{"headings_0": {"content": "material misstatement of this other information, I am required to report that fact. I have", "page": 23, "level": 2}}, {"headings_1": {"content": "The Accounting Officer should ensure timely update of stock cards and also ensure", "page": 22, "level": 2}}], "page": 23, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "nothing to report in this regard. \nManagement Responsibilities for the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "material misstatement of this other information, I am required to report that fact. I have", "page": 23, "level": 2}}, {"headings_1": {"content": "The Accounting Officer should ensure timely update of stock cards and also ensure", "page": 22, "level": 2}}, [{"headings_0": {"content": "material misstatement of this other information, I am required to report that fact. I have", "page": 23, "level": 2}}, {"headings_1": {"content": "The Accounting Officer should ensure timely update of stock cards and also ensure", "page": 22, "level": 2}}]], "page": 23, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and", "metadata": {"headings": [{"headings_0": {"content": "Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and", "page": 23, "level": 2}}, {"headings_1": {"content": "material misstatement of this other information, I am required to report that fact. I have", "page": 23, "level": 2}}], "page": 23, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable", "metadata": {"headings": [{"headings_0": {"content": "Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable", "page": 23, "level": 2}}, {"headings_1": {"content": "Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and", "page": 23, "level": 2}}], "page": 23, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "to Parliament for the funds and resources of Kiruddu National Referral Hospital.", "metadata": {"headings": [{"headings_0": {"content": "Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable", "page": 23, "level": 2}}, {"headings_1": {"content": "Under Article 164 of the Constitution of the Republic of Uganda, 1995 (as amended) and", "page": 23, "level": 2}}], "page": 23, "document_name": "Kiruddu 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", "metadata": {"headings": [{"headings_0": {"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", "page": 23, "level": 4}}, {"headings_1": {"content": "Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable", "page": 23, "level": 2}}], "page": 23, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "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.", "metadata": {"headings": [{"headings_0": {"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", "page": 23, "level": 4}}, {"headings_1": {"content": "Section 45 of the Public Finance Management Act, 2015, the Accounting Officer is accountable", "page": 23, "level": 2}}], "page": 23, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "In 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", "metadata": {"headings": [{"headings_0": {"content": "In 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", "page": 23, "level": 4}}, {"headings_1": {"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", "page": 23, "level": 4}}], "page": 23, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "has a realistic alternative to the contrary. \nThe Accounting Officer is responsible for overseeing the Hospital's financial reporting process. \nAuditor\u2019s Responsibilities for the Audit of the Financial Statements", "metadata": {"headings": [{"headings_0": {"content": "In 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", "page": 23, "level": 4}}, {"headings_1": {"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", "page": 23, "level": 4}}, [{"headings_0": {"content": "In 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", "page": 23, "level": 4}}, {"headings_1": {"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", "page": 23, "level": 4}}], [{"headings_0": {"content": "In 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", "page": 23, "level": 4}}, {"headings_1": {"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", "page": 23, "level": 4}}]], "page": 23, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "metadata": {"headings": [{"headings_0": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "page": 23, "level": 2}}, {"headings_1": {"content": "In 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", "page": 23, "level": 4}}], "page": 23, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "a whole are free from material misstatement, whether due to fraud or error, and to issue an", "metadata": {"headings": [{"headings_0": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "page": 23, "level": 2}}, {"headings_1": {"content": "In 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", "page": 23, "level": 4}}], "page": 23, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "auditor's report that includes my opinion. Reasonable assurance is a high level of assurance", "metadata": {"headings": [{"headings_0": {"content": "auditor's report that includes my opinion. Reasonable assurance is a high level of assurance", "page": 23, "level": 2}}, {"headings_1": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "page": 23, "level": 2}}], "page": 23, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "but is not a guarantee that an audit conducted in accordance with ISSAIs will always detect a", "metadata": {"headings": [{"headings_0": {"content": "auditor's report that includes my opinion. Reasonable assurance is a high level of assurance", "page": 23, "level": 2}}, {"headings_1": {"content": "My objectives are to obtain reasonable assurance about whether the financial statements as", "page": 23, "level": 2}}], "page": 23, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "material misstatement, when it exists. Misstatements can arise from fraud or error and are", "metadata": {"headings": [{"headings_0": {"content": "material misstatement, when it exists. Misstatements can arise from fraud or error and are", "page": 23, "level": 2}}, {"headings_1": {"content": "auditor's report that includes my opinion. Reasonable assurance is a high level of assurance", "page": 23, "level": 2}}], "page": 23, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "considered material if, individually or in aggregate, they could reasonably be expected to influence the economic decisions of users, taken on the basis of these financial statements.", "metadata": {"headings": [{"headings_0": {"content": "material misstatement, when it exists. Misstatements can arise from fraud or error and are", "page": 23, "level": 2}}, {"headings_1": {"content": "auditor's report that includes my opinion. Reasonable assurance is a high level of assurance", "page": 23, "level": 2}}], "page": 23, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain", "metadata": {"headings": [{"headings_0": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain", "page": 23, "level": 2}}, {"headings_1": {"content": "material misstatement, when it exists. Misstatements can arise from fraud or error and are", "page": 23, "level": 2}}], "page": 23, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "professional scepticism throughout the audit. I also;", "metadata": {"headings": [{"headings_0": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain", "page": 23, "level": 2}}, {"headings_1": {"content": "material misstatement, when it exists. Misstatements can arise from fraud or error and are", "page": 23, "level": 2}}], "page": 23, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements,", "page": 23, "level": 2}}, {"headings_1": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain", "page": 23, "level": 2}}], "page": 23, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements,", "page": 23, "level": 2}}, {"headings_1": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain", "page": 23, "level": 2}}], "page": 23, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "my opinion. The risk of not detecting a material misstatement resulting from fraud is", "metadata": {"headings": [{"headings_0": {"content": "my opinion. The risk of not detecting a material misstatement resulting from fraud is", "page": 23, "level": 2}}, {"headings_1": {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements,", "page": 23, "level": 2}}], "page": 23, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "conclusions are based on the audit evidence obtained up to the date of my auditor's", "metadata": {"headings": [{"headings_0": {"content": "my opinion. The risk of not detecting a material misstatement resulting from fraud is", "page": 23, "level": 2}}, {"headings_1": {"content": "\uf0b7 Identify and assess the risks of material misstatement of the financial statements,", "page": 23, "level": 2}}], "page": 24, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "report. However, future events or conditions may cause the Hospital to cease to continue", "metadata": {"headings": [{"headings_0": {"content": "report. However, future events or conditions may cause the Hospital to cease to continue", "page": 24, "level": 2}}, {"headings_1": {"content": "my opinion. The risk of not detecting a material misstatement resulting from fraud is", "page": 23, "level": 2}}], "page": 24, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "as a going concern.", "metadata": {"headings": [{"headings_0": {"content": "report. However, future events or conditions may cause the Hospital to cease to continue", "page": 24, "level": 2}}, {"headings_1": {"content": "my opinion. The risk of not detecting a material misstatement resulting from fraud is", "page": 23, "level": 2}}], "page": 24, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "\uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "page": 24, "level": 2}}, {"headings_1": {"content": "report. However, future events or conditions may cause the Hospital to cease to continue", "page": 24, "level": 2}}], "page": 24, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation. \nI communicate with the Accounting Officer regarding, among other matters, the planned scope and timing of the audit and significant audit findings, including any significant", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "page": 24, "level": 2}}, {"headings_1": {"content": "report. However, future events or conditions may cause the Hospital to cease to continue", "page": 24, "level": 2}}, [{"headings_0": {"content": "\uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "page": 24, "level": 2}}, {"headings_1": {"content": "report. However, future events or conditions may cause the Hospital to cease to continue", "page": 24, "level": 2}}]], "page": 24, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "deficiencies in internal control that I identify during my audit.", "metadata": {"headings": [{"headings_0": {"content": "deficiencies in internal control that I identify during my audit.", "page": 24, "level": 2}}, {"headings_1": {"content": "\uf0b7 Evaluate the overall presentation, structure and content of the financial statements,", "page": 24, "level": 2}}], "page": 24, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "I also provide the Accounting Officer with a statement that I have complied with relevant", "metadata": {"headings": [{"headings_0": {"content": "I also provide the Accounting Officer with a statement that I have complied with relevant", "page": 24, "level": 2}}, {"headings_1": {"content": "deficiencies in internal control that I identify during my audit.", "page": 24, "level": 2}}], "page": 24, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "ethical requirements regarding independence and to communicate with them all relationships and other matters that may reasonably be thought to bear on my independence, and where applicable, related safeguards.", "metadata": {"headings": [{"headings_0": {"content": "I also provide the Accounting Officer with a statement that I have complied with relevant", "page": 24, "level": 2}}, {"headings_1": {"content": "deficiencies in internal control that I identify during my audit.", "page": 24, "level": 2}}], "page": 24, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "From the matters communicated with the Accounting Officer, I determine those matters that", "metadata": {"headings": [{"headings_0": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that", "page": 24, "level": 2}}, {"headings_1": {"content": "I also provide the Accounting Officer with a statement that I have complied with relevant", "page": 24, "level": 2}}], "page": 24, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "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", "metadata": {"headings": [{"headings_0": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that", "page": 24, "level": 2}}, {"headings_1": {"content": "I also provide the Accounting Officer with a statement that I have complied with relevant", "page": 24, "level": 2}}], "page": 24, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "circumstances, I determine that a matter should not be communicated in my report because", "metadata": {"headings": [{"headings_0": {"content": "circumstances, I determine that a matter should not be communicated in my report because", "page": 24, "level": 2}}, {"headings_1": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that", "page": 24, "level": 2}}], "page": 24, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "the adverse consequences of doing so would reasonably be expected to outweigh the public interest benefits of such communication.", "metadata": {"headings": [{"headings_0": {"content": "circumstances, I determine that a matter should not be communicated in my report because", "page": 24, "level": 2}}, {"headings_1": {"content": "From the matters communicated with the Accounting Officer, I determine those matters that", "page": 24, "level": 2}}], "page": 24, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Other Reporting Responsibilities", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 24, "level": 3}}, {"headings_1": {"content": "circumstances, I determine that a matter should not be communicated in my report because", "page": 24, "level": 2}}], "page": 24, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "In accordance with Section 19 (1) of the National Audit Act, 2008, I report to you, based on", "metadata": {"headings": [{"headings_0": {"content": "Other Reporting Responsibilities", "page": 24, "level": 3}}, {"headings_1": {"content": "circumstances, I determine that a matter should not be communicated in my report because", "page": 24, "level": 2}}], "page": 24, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "my work described on the audit of Financial Statements, that; the activities, financial", "metadata": {"headings": [{"headings_0": {"content": "my work described on the audit of Financial Statements, that; the activities, financial", "page": 24, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 24, "level": 3}}], "page": 24, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "transactions and information reflected in the financial statements that have come to my notice during the audit, are in all material respects, in compliance with the authorities which govern them.", "metadata": {"headings": [{"headings_0": {"content": "my work described on the audit of Financial Statements, that; the activities, financial", "page": 24, "level": 2}}, {"headings_1": {"content": "Other Reporting Responsibilities", "page": 24, "level": 3}}], "page": 24, "document_name": "Kiruddu 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": 24, "level": 3}}, {"headings_1": {"content": "my work described on the audit of Financial Statements, that; the activities, financial", "page": 24, "level": 2}}], "page": 24, "document_name": "Kiruddu 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", "metadata": {"headings": [{"headings_0": {"content": "Report on the Audit of Compliance with Legislation", "page": 24, "level": 3}}, {"headings_1": {"content": "my work described on the audit of Financial Statements, that; the activities, financial", "page": 24, "level": 2}}], "page": 24, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "findings on the compliance of the Hospital with specific matters in key legislations. I performed", "metadata": {"headings": [{"headings_0": {"content": "findings on the compliance of the Hospital with specific matters in key legislations. I performed", "page": 24, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 24, "level": 3}}], "page": 24, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "procedures primarily to identify findings but not to gather evidence to express assurance.", "metadata": {"headings": [{"headings_0": {"content": "findings on the compliance of the Hospital with specific matters in key legislations. I performed", "page": 24, "level": 2}}, {"headings_1": {"content": "Report on the Audit of Compliance with Legislation", "page": 24, "level": 3}}], "page": 24, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendices", "metadata": {"headings": [{"headings_0": {"content": "Appendices", "page": 25, "level": 3}}, {"headings_1": {"content": "findings on the compliance of the Hospital with specific matters in key legislations. I performed", "page": 24, "level": 2}}], "page": 25, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": "Appendix I: Fully implemented out-puts", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Fully implemented out-puts", "page": 25, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 25, "level": 3}}], "page": 25, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["1", "Human Capital Development", "Population Health Safety  and Management.", "due 1203010509 Reduced morbidity  and mortality  to HIV/AIDs TB and malaria and other communicable diseases.", "320033 Outpatient Services", "1,595,749", "4", "4", "0", "0"], ["2", "Human Capital Development", "Population Health Safety  and Management.", "1203010201 service delivery monitored.", "000001 Audit and Risk management.", "18,000", "2", "2", "0", "0"], ["3", "Human Capital Development", "Population Health Safety  and Management.", "1203010513 service delivery standards disseminated  and implemented.", "320021 management support services. Hospital and", "1,381,497", "7", "7", "0", "0"], [null, null, null, null, null, "", null, null, null, null], ["4", "Human Capital Development", "Population Health Safety  and Management.", "1203010510  Hospitals and HCs rehabilitated  or expanded", "000002 Construction Management", "499,620", "8", "8", "0", "0"], ["", "**Total**", "", "", "", "**3,494,866**", "**21**", "**21**", "", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Fully implemented out-puts", "page": 25, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 25, "level": 3}}], "page": 25, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["No.", "Program", "Sub-program", "PIAP-out", "Budget Out-put", "Total Out- put expenditure UGX \u2018000\u201d", "Total No of activitie s", "Number of fully implem ented activitie s", "Number of Partially Implemented activities.", "Number activities were implemented of that not"], "type": "table"}}, {"content": "22", "metadata": {"headings": [{"headings_0": {"content": "Appendix I: Fully implemented out-puts", "page": 25, "level": 1}}, {"headings_1": {"content": "Appendices", "page": 25, "level": 3}}], "page": 25, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appandix II: Partially implemented out-puts", "metadata": {"headings": [{"headings_0": {"content": "Appandix II: Partially implemented out-puts", "page": 26, "level": 1}}, {"headings_1": {"content": "Appendix I: Fully implemented out-puts", "page": 25, "level": 1}}], "page": 26, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["", "", "", "", "", "", "", "", "", ""], ["1", "Human Capital Development", "Population Health Safety  and Management.", "1203010509 Reduced morbidity and mortality due to HIV/AIDs TB and malaria and other communicable diseases.", "320113 Prevention and rehabilitation services", "769,999", "3", "2", "1", "0"], [null, "Human Capital Development", "Population Health Safety  and Management.", "1203010514 Reduced morbidity and mortality due to HIV/AIDs TB and malaria and other communicable diseases.", null, null, "3", "2", "1", "0"], ["2", "Human Capital Development", "Population Health Safety  and Management.", "1203010510  Laboratory  quality management system in place.", "320009 Diagnostic Services.", "120,000", "11", "8", "3", "0"], ["3", "", "", "Target fully 1203010518 population immunized.", "320022 Immunizatio n Services", "39,999", "2", "1", "1", "0"], ["4", "Human Capital Development", "Population Health Safety  and Management.", "1203010514 Reduced morbidity and mortality due to HIV/AIDs, TB and malaria and other communicable diseases.", "320023 Inpatient services.", "1,866,197", "4", "1", "3", "0"], ["", "**Total**", "", "", "", "**2,796,195**", "**23**", "**14**", "**9**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Appandix II: Partially implemented out-puts", "page": 26, "level": 1}}, {"headings_1": {"content": "Appendix I: Fully implemented out-puts", "page": 25, "level": 1}}], "page": 26, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["No.", "Program", "Sub-program", "PIAP-output", "Budget Out-put", "Total Out- put expenditure UGX \u2018000\u201d", "Total No activities", "Number of fully implemente d activities", "Number of Partially Implemented activities.", "Number activities were implemented of that not"], "type": "table"}}, {"content": "23", "metadata": {"headings": [{"headings_0": {"content": "Appandix II: Partially implemented out-puts", "page": 26, "level": 1}}, {"headings_1": {"content": "Appendix I: Fully implemented out-puts", "page": 25, "level": 1}}], "page": 26, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix III: Expired Drugs", "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Expired Drugs", "page": 27, "level": 3}}, {"headings_1": {"content": "Appandix II: Partially implemented out-puts", "page": 26, "level": 1}}], "page": 27, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["EXPIRIES LIST F/Y 2022/23", null, null, null, null, null, null], ["Item Description", "**Uom**", "**Qty Expired**", "**Expiry Date**", "**Batch No.**", "**Unit Cost**", "**Total Cost**"], ["DARUNAVIR 150MG TABLETS", "120", "20", "Sep-22", "JJZTB00", "", "-"], ["DARUNAVIR 600MG TABLETS", "60", "24", "Aug-22", "J12800", "", "-"], ["COVID-19 AG TEST KIT", "1", "98", "Jan-23", "QC03021014", "", "-"], ["DOLUTEGRAVIR 10MG 90'S", "1", "40", "22-Dec", "3128935", "", "-"], ["Q-TIB TABLETS (ISONIAZID/PYRIDOXINE/CO-TRIMOXAZOLE)", "30", "455", "23-Jan", "PA00216", "", "-"], ["PYRIDOXINE TABLETS", "1000", "3", "Jan-23", "521", "", "-"], ["MICROGYNON", "84", "74", "Feb-23", "KT06FB4", "", "-"], ["TDF/LAMIVUDINE/EFAVIRENZ", "30", "100", "May-23", "QK10671", "", "-"], ["COTTON TIPPED APPLICATORS", "1", "100", "May-23", "200608", "", "-"], ["OXYGEN ANALYZER", "1", "1", "Feb-23", "PA04941", "", "-"], ["METRONIDAZOLE INJ", "1", "1", "Dec-20", "515374", "1,150", "1,150"], ["LOPERAMIDE CAPSULES", "1", "60", "Jun-22", "519", "34", "2,040"], ["DYNAPAR INJ", "1", "2", "Aug-21", "D35374", "1,050", "2,100"], ["LIDOCAINE INJ", "1", "2", "Mar-22", "1904877", "1,400", "2,800"], ["D50% INFUSION", "1", "1", "Apr-22", "2.90E+221", "3,100", "3,100"], ["ACICLOVIR CREAM", "1", "6", "Mar-23", "K02003", "1,300", "7,800"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Expired Drugs", "page": 27, "level": 3}}, {"headings_1": {"content": "Appandix II: Partially implemented out-puts", "page": 26, "level": 1}}], "page": 27, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6"], "type": "table"}}, {"content": "24", "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Expired Drugs", "page": 27, "level": 3}}, {"headings_1": {"content": "Appandix II: Partially implemented out-puts", "page": 26, "level": 1}}], "page": 27, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["HYDROCORTISONE EYE DROPS", "1", "1", "Apr-23", "NZ1E07", "8,300", "8,300"], ["DYNAPAR INJ", "1", "10", "Jul-22", "D35590", "1,050", "10,500"], ["SUPP PCM 250MG", "5", "2", "Dec-19", "G1ACA002", "5,300", "10,600"], ["MAGNESIUM TRISILICATE TABS", "1000", "1", "Oct-22", "8420", "12,500", "12,500"], ["AMINOPHYLLINE 250MG/10ML INJ. SLOW IV INF 10ML", "1", "17", "44743", "TAA010820", "800", "13600"], ["DICLOFENAC INJ", "1", "14", "Oct-22", "191101", "1,050", "14,700"], ["ASPRIN TABS 300MG", "1000", "1", "Jan-23", "121", "14,900", "14,900"], ["MEROPENEM 500MG", "1", "1", "Jan-22", "XB-19021", "15,850", "15,850"], ["EPHEDRINE INJ", "1", "6", "Mar-23", "124923", "2,675", "16,050"], ["KETOCONAZOLE TABS", "100", "2", "Jan-23", "521", "8,200", "16,400"], ["INSULATARD", "1", "1", "Oct-22", "KT60B87", "19,100", "19,100"], ["SIMVASTATIN 40MG", "28", "1", "Nov-22", "G2001933", "20,000", "20,000"], ["TRAMADOL INJ", "5", "9", "May-22", "M909622", "2,650", "23,850"], ["LOPERAMIDE 2MG CAPSULES", "100", "12", "Apr-23", "OO821", "2,450", "29,400"], ["ACETYLSALYCILIC ACID 300MG TABLETS", "1000", "2", "Jul-22", "520", "14,900", "29,800"], ["NASAL GASTRIC TUBES SIZE 16", "1", "39", "Feb-23", "MD17217801", "800", "31,200"], ["PHENOBARBITAL TAB", "1000", "1", "23-Jan", "520", "38,200", "38,200"], ["ABSORBABLE SUTURE (PGA) TAPER POINT G1", "12", "1", "Jan-23", "PZ 552", "60,000", "60,000"], ["ABSORBABLE SUTURE (16MM 3/8 CUTTING) 4-0", "12", "1", "Jun-22", "LB7BGDN", "60,000", "60,000"], ["DOMPERIDONE TABS 10MG", "1", "500", "Nov-22", "FB9014", "142", "71,000"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Expired Drugs", "page": 27, "level": 3}}, {"headings_1": {"content": "Appandix II: Partially implemented out-puts", "page": 26, "level": 1}}], "page": 28, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["EXPIRIES LIST F/Y 2022/23", "None", "None", "None", "None", "None", "None"], "type": "table"}}, {"content": "25", "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Expired Drugs", "page": 27, "level": 3}}, {"headings_1": {"content": "Appandix II: Partially implemented out-puts", "page": 26, "level": 1}}], "page": 28, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["GRANISETRON INJ", "1", "4", "Mar-22", "23266", "20,070", "80,280"], ["CLONAZEPAM TABS", "30", "4", "Feb-23", "50320", "20,150", "80,600"], ["CIPROFLOXACIN TABS", "100", "7", "Jun-22", "XC9004", "13,550", "94,850"], ["PHYTOMENADIONE INJECTION BP", "1", "166", "Nov-22", "0EAO8324", "700", "116,200"], ["ABSORBABLE SUTURE (PGA) TAPER POINT G1", "12", "2", "Mar-23", "PZ991", "60,000", "120,000"], ["PHENOBARBITAL INJ 200MG/ML", "10", "2", "Jun-23", "O136564", "69,700", "139,400"], ["AMPHOTERICIN B INJ 50MG (DEOXYCHOLATE)", "1", "7", "31-Jan", "A03021003", "20,000", "140,000"], ["CHLOPROMAZINE INJ", "1", "319", "Feb-23", "OEA03080", "535", "170,665"], ["TIMOLOL MALEATE 0.5% W/V", "1", "83", "Nov-22", "081A067", "2,200", "182,600"], ["OLANZAPNE 10MG TABS", "100", "4", "22-Dec", "G100275", "46,400", "185,600"], ["DEXTROSE 50% INJECTION", "1", "142", "Jun-23", "29G06721", "1,500", "213,000"], ["CODEINE TABS", "100", "6", "Jun-22", "CD-R001", "38,600", "231,600"], ["AMLOZAR TABS", "1", "30", "Aug-21", "2ATP0074", "12,000", "360,000"], ["MANNITOL INJ", "100", "14", "Jan-23", "24B05520", "36,000", "504,000"], ["DOXYCYCLINE CAPS", "1", "70", "Mar-22", "780", "7,500", "525,000"], ["CIPROFLOXACIN 0.2% W/V", "1", "509", "Nov-22", "30LO2120", "1,300", "661,700"], ["BARIUM SULPHATE SUSPENSION 1KG", "1", "20", "Mar-23", "O3200401", "41,500", "830,000"], ["HYDRALAZINE INJECTION 20MG/ML", "5", "39", "Aug-22", "OEB09412", "21650", "844350"], ["CIPROFLOXACIN 0.2% W/V", "1", "808", "Feb-23", "30C03521", "1,300", "1,050,400"], ["DOPAMINE HYDROCHLORIDE INJ 200MG/ML", "1", "200", "Jun-23", "90MG141", "6,100", "1,220,000"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Expired Drugs", "page": 27, "level": 3}}, {"headings_1": {"content": "Appandix II: Partially implemented out-puts", "page": 26, "level": 1}}], "page": 29, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["EXPIRIES LIST F/Y 2022/23", "None", "None", "None", "None", "None", "None"], "type": "table"}}, {"content": "26", "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Expired Drugs", "page": 27, "level": 3}}, {"headings_1": {"content": "Appandix II: Partially implemented out-puts", "page": 26, "level": 1}}], "page": 29, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["VITAMIN B COMPLEX INJECTION", "10", "730", "Oct-22", "191140", "2,050", "1,496,500"], ["TERLIPRESSIN ACETATE", "1", "15", "Aug-22", "NS107", "107,000", "1,605,000"], ["DYNAPAR INJ", "1", "2075", "Jan-23", "D35598", "1,050", "2,178,750"], ["THIOPENTAL INJECTION 500MG", "1", "435", "Mar-23", "306285", "6,125", "2,664,375"], ["EPHEDRINE INJ 30MG/ML", "1", "110", "Mar-23", "O124923", "26,750", "2,942,500"], ["ENALAPRIL 10MG TABLETS", "100", "94", "Jun-23", "B2101958", "32,550", "3,059,700"], ["CISATRACURIUM INJECTION", "5", "10", "May-23", "74611121", "368,500", "3,685,000"], ["VITAMIN B COMPLEX", "1000", "1", "", "", "4,400", "4,400"], ["SUXAMETHONIUM CHLORIDE 100MG", "100", "20", "Nov-22", "801", "255,400", "5,108,000"], ["CHLOROQUINE 250MG TABLETS", "100", "21", "Oct-22", "219", "11,500", "241,500"], ["", "", "", "", "", "**Total cost**", "**31,270,910**"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix III: Expired Drugs", "page": 27, "level": 3}}, {"headings_1": {"content": "Appandix II: Partially implemented out-puts", "page": 26, "level": 1}}], "page": 30, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["EXPIRIES LIST F/Y 2022/23", "None", "None", "None", "None", "None", "None"], "type": "table"}}, {"content": "Appendix IV: Discrepancies between drugs received and drugs recorded", "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Discrepancies between drugs received and drugs recorded", "page": 30, "level": 4}}, {"headings_1": {"content": "Appendix III: Expired Drugs", "page": 27, "level": 3}}], "page": 30, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["21/06/2023", "Artemether 20MG + Lumefantrine 120MG", "GFD", "180", "180", "-", "180", "30,387", "5,469,660"], ["", "Artesunate Injection 60MG VIAL", "GFD", "600", "600", "-", "600", "5,429", "3,257,400"], ["", "Azithrmycin Tablets 500mg", "GOU", "200", "200", "-", "200", "1,553", "310,600"], ["", "Midazolam 5mg/3ml", "GOU", "200", "200", "-", "200", "42,800", "8,560,000"], ["Dexamethasone 4mg/2ml Injection", "GOU", "500", "500", "-", "500", "26,001", "13,000,500", null]], "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Discrepancies between drugs received and drugs recorded", "page": 30, "level": 4}}, {"headings_1": {"content": "Appendix III: Expired Drugs", "page": 27, "level": 3}}], "page": 30, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["Date", "Medicine", "Funding source", "Received from NMS -D", "Quantity on Delivery notes - E", "Quantity Entered on Stock Card - F", "Unrecorde d stock", "Unit price (UGX)", "Value (UGX)"], "type": "table"}}, {"content": "27", "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Discrepancies between drugs received and drugs recorded", "page": 30, "level": 4}}, {"headings_1": {"content": "Appendix III: Expired Drugs", "page": 27, "level": 3}}], "page": 30, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["", "Epinephrine  (adrenaline) 1mg/ml", "GOU", "500", "500", "-", "500", "58,636", "29,318,000"], ["", "Alcohol 95% not denaturated 20ltr container", "GOU", "20", "20", "-", "20", "198,077", "3,961,540"], ["", "Cis-Atracurium Injection", "GOU", "10", "10", "-", "10", "361,482", "3,614,820"], ["", "Disinfectant 500GM Grannules", "GOU", "40", "40", "-", "40", "319,523", "12,780,920"], ["", "Dry imaging Films 25\\*30cm", "GOU", "4", "4", "-", "4", "599,200", "2,396,800"], ["Isoflurane 250 inhalation", "GOU", "50", "50", "-", "50", "121,241", "6,062,050", null], ["29/04/2023", "Etravirine 100MG", "GFD", "443", "443", "441", "2", "136,194", "272,388"], ["", "Nevirapine  50MG/5ML 100ML Bottle", "USG", "24", "24", "-", "24", "4,971", "119,304"], ["", "Alcohol 95% not denaturated 20ltr container", "GOU", "10", "10", "-", "10", "198,770", "1,987,700"], ["", "Chlorine release tablets for disinfections 2.5g tablets", "GOU", "3", "3", "-", "3", "532,539", "1,597,617"], ["", "Cis-Atracurium Injection", "GOU", "5", "5", "-", "5", "361,268", "1,806,340"], ["", "Disinfectant  Grannules 500GM", "GOU", "20", "20", "-", "20", "319,523", "6,390,460"], ["Silk non absorvable surgical Suture, black braided 4/0", "GOU", "5", "5", "-", "5", "425,325", "2,126,625", null], ["15/03/2023", "Alcohol 95% not denaturated 20ltr container", "GOU", "10", "10", "-", "10", "208,415", "2,084,150"], ["", "Chlorine release tablets for disinfections 2.5g tablets", "GOU", "3", "3", "-", "3", "532,539", "1,597,617"], ["", "Disinfectant 500GM Grannules", "GOU", "20", "20", "-", "20", "319,523", "6,390,460"], ["Silk non absorvable surgical Suture, black braided 4/0", "GOU", "5", "5", "-", "5", "425,325", "2,126,625", null], ["27/02/2023", "4mg/2ml Dexamethasone Injection", "GOU", "3", "3", "-", "3", "12,601", "37,803"], ["", "Alcohol 95% not denaturated 20ltr container", "GOU", "10", "10", "-", "10", "225,223", "2,252,230"], ["", "Chlorine release tablets for disinfections 2.5g tablets", "GOU", "3", "3", "-", "3", "532,539", "1,597,617"], ["Raltegravir 400mg Tablets", "GFD", "62", "62", "-", "62", "149,894", "9,293,428", null]], "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Discrepancies between drugs received and drugs recorded", "page": 30, "level": 4}}, {"headings_1": {"content": "Appendix III: Expired Drugs", "page": 27, "level": 3}}], "page": 31, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["Date", "Medicine", "Funding source", "Received from NMS -D", "Quantity on Delivery notes - E", "Quantity Entered on Stock Card - F", "Unrecorde d stock", "Unit price (UGX)", "Value (UGX)"], "type": "table"}}, {"content": "28", "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Discrepancies between drugs received and drugs recorded", "page": 30, "level": 4}}, {"headings_1": {"content": "Appendix III: Expired Drugs", "page": 27, "level": 3}}], "page": 31, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["", "Silk non absorvable surgical Suture, black braided 4/0", "GOU", "5", "5", "-", "5", "425,325", "2,126,625"], ["27/01/2023", "Trifluoperazine Tablets 5mg", "GOU", "5", "5", "-", "5", "134,820", "674,100"], ["", "Alcohol 95% not denaturated 20ltr container", "GOU", "10", "10", "-", "10", "225,223", "2,252,230"], ["", "Chlorine release tablets for disinfections 2.5g tablets", "GOU", "3", "3", "-", "3", "532,539", "1,597,617"], ["", "Disinfectant 500GM Grannules", "GOU", "20", "20", "-", "20", "319,523", "6,390,460"], ["Silk non absorvable surgical Suture, black braided 4/0", "GOU", "5", "5", "-", "5", "425,325", "2,126,625", null], ["04/01/2023", "Etravirine 100MG", "GFD", "388", "388", "253", "135", "112,254", "15,154,290"], ["Raltegravir 400mg Tablets", "GFD", "60", "60", "-", "60", "149,894", "8,993,640", null], ["19/12/2022", "Chlorine release tablets for disinfections 2.5g tablets", "GOU", "3", "3", "-", "3", "532,539", "1,597,617"], ["Silk non absorvable surgical Suture, black braided 4/0", "GOU", "5", "5", "-", "5", "425,325", "2,126,625", null], ["11/11/2022", "disinfections 2.5g tablets Chlorine release tablets for", "GOU", "3", "3", "-", "3", "532,539", "1,597,617"], ["Isoflurane 250 inhalation", "GOU", "25", "25", "-", "25", "117,822", "2,945,550", null], ["25/10/2022", "Alcohol 95% not denaturated 20ltr container", "GOU", "5", "5", "-", "5", "198,419", "992,095"], ["12/10/2022", "Alcohol 95% not denaturated 20ltr container", "GOU", "10", "10", "-", "10", "119,709", "1,197,090"], ["", "Chlorine release tablets for disinfections 2.5g tablets", "GOU", "3", "3", "-", "3", "532,539", "1,597,617"], ["", "Dry imaging Films 25\\*30cm", "GOU", "2", "2", "-", "2", "535,000", "1,070,000"], ["", "Isoflurane 250 inhalation", "GOU", "25", "25", "-", "25", "117,822", "2,945,550"], ["Sevoflurane 250ml Vial Inhalation", "GOU", "5", "5", "-", "5", "674,100", "3,370,500", null], ["23/09/2022", "Azithrmycin Tablets 500mg", "GOU", "200", "200", "-", "200", "1,555", "311,000"], ["", "Midazolam 5mg/3ml", "GOU", "200", "200", "-", "200", "61,536", "12,307,200"], ["", "Epinephrine 1mg/ml (adrenaline)", "GOU", "500", "500", "-", "500", "58,633", "29,316,500"], ["Diazepam 10mg/2ml", "GOU", "300", "300", "-", "300", "40,016", "12,004,800", null]], "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Discrepancies between drugs received and drugs recorded", "page": 30, "level": 4}}, {"headings_1": {"content": "Appendix III: Expired Drugs", "page": 27, "level": 3}}], "page": 32, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["Date", "Medicine", "Funding source", "Received from NMS -D", "Quantity on Delivery notes - E", "Quantity Entered on Stock Card - F", "Unrecorde d stock", "Unit price (UGX)", "Value (UGX)"], "type": "table"}}, {"content": "29", "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Discrepancies between drugs received and drugs recorded", "page": 30, "level": 4}}, {"headings_1": {"content": "Appendix III: Expired Drugs", "page": 27, "level": 3}}], "page": 32, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["", "Cefotaxime 1gm/Vial Injection", "GOU", "50", "50", "-", "50", "3,371", "168,550"], ["", "Ceftriaxone Injection 1g", "GOU", "5,000", "5,000", "-", "5,000", "1,252", "6,260,000"], ["", "Ampicillin / Injection 500mg Cloxacillin", "GOU", "2", "2", "-", "2", "60,883", "121,766"], ["", "Amoxicillin Capsules 250mg", "GOU", "2", "2", "-", "2", "61,950", "123,900"], ["", "Amoxicillin Capsules 250mg", "GOU", "13", "13", "-", "13", "61,950", "805,350"], ["", "Benzhexol Tablets 2mg", "GOU", "5", "5", "-", "5", "65,270", "326,350"], ["", "Bupivacaine HCL and 0.5 Dextrose Injection.", "GOU", "60", "60", "-", "60", "85,859", "5,151,540"], ["", "Albendazole Chewable tablet 400mg", "GOU", "2", "2", "-", "2", "55,640", "111,280"], ["", "Chlorine release tablets for disinfections 2.5g tablets", "GOU", "3", "3", "-", "3", "532,539", "1,597,617"], ["", "Cis-Atracurium Injection", "GOU", "5", "5", "-", "5", "353,236", "1,766,180"], ["", "Isoflurane 250 inhalation", "GOU", "25", "25", "-", "25", "117,822", "2,945,550"], ["Sevoflurane 250ml Vial Inhalation", "GOU", "5", "5", "-", "5", "674,100", "3,370,500", null], ["20/08/2022", "Etravirine 100MG", "GFD", "338", "338", "135", "203", "112,254", "22,787,562"], ["", "Nevirapine 100ML Bottle 50MG/5ML", "GFD", "6", "6", "-", "6", "4,708", "28,248"], ["", "Midazolam 5mg/3ml", "GOU", "200", "200", "40", "160", "61,536", "9,845,760"], ["", "Alcohol 95% not denaturated 20ltr container", "GOU", "10", "10", "-", "10", "231,120", "2,311,200"], ["", "Raltegravir 400mg Tablets", "GFD", "60", "60", "-", "60", "149,894", "8,993,640"], ["", "", "", "", "", "", "", "**307,822,995**", null]], "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Discrepancies between drugs received and drugs recorded", "page": 30, "level": 4}}, {"headings_1": {"content": "Appendix III: Expired Drugs", "page": 27, "level": 3}}], "page": 33, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["Date", "Medicine", "Funding source", "Received from NMS -D", "Quantity on Delivery notes - E", "Quantity Entered on Stock Card - F", "Unrecorde d stock", "Unit price (UGX)", "Value (UGX)"], "type": "table"}}, {"content": "30", "metadata": {"headings": [{"headings_0": {"content": "Appendix IV: Discrepancies between drugs received and drugs recorded", "page": 30, "level": 4}}, {"headings_1": {"content": "Appendix III: Expired Drugs", "page": 27, "level": 3}}], "page": 33, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": "Appendix V: Maintenance costs for machines", "metadata": {"headings": [{"headings_0": {"content": "Appendix V: Maintenance costs for machines", "page": 34, "level": 1}}, {"headings_1": {"content": "Appendix IV: Discrepancies between drugs received and drugs recorded", "page": 30, "level": 4}}], "page": 34, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "heading"}}, {"content": [["RB156/01/23", "20-Jan-23", "Maintenance machinery and equipment \\- spare parts for medical equipment", "3390617", "25-Jan-23", "15,254,237", "Pearl Medical Centre Limited", "1066605"], ["RB121/03/23", "27-Mar-23", "Maintenance machinery and equipment - engraving of KDRH assets", "4677705", "30-Mar-23", "847,458", "Model Contractors And Suppliers", "123175"], ["RB66/10/22", "18-Oct-22", "Maintenance machinery and equipment - Air conditioners and Mortuary Fridges", "1521162", "21-Oct-22", "921,669", "Jenach Ltd", "54647"], ["RB44/03/23", "15-Mar-23", "Maintenance machinery and equipment - installation of water dispensers", "4271078", "16-Mar-23", "1,940,000", "Kamedi Tech Health Care And Hospital Supplies Coltd", "882584"], ["RB66/10/22", "18-Oct-22", "Maintenance machinery and equipment- Air conditioners and Mortuary Fridges", "1521162", "21-Oct-22", "9,110,169", "Jenach Ltd", "54647"], ["RB157/06/23", "20-Jun-23", "Maintenance machinery and equipment", "6291381", "23-Jun-23", "381,675", "Jenach Ltd", "54647"], ["RB121/03/23", "27-Mar-23", "Maintenance machinery and equipment - engraving of KDRH assets", "4677705", "30-Mar-23", "152,542", "Model Contractors And Suppliers", "123175"], ["RB66/10/22", "18-Oct-22", "Maintenance machinery and equipment- Air conditioners and Mortuary Fridges", "1521162", "21-Oct-22", "5,120,381", "Jenach Ltd", "54647"], ["RB94/05/23", "08-May-23", "Maintenance- Machinery and Equipment Other than Transport Equipment- Repair of hospital bedside lockers at KDRH", "5206247", "10-May-23", "7,044,839", "Mikigan Investments (U) Limited", "807007"], ["RB157/06/23", "20-Jun-23", "Maintenance machinery and equipment", "6291381", "23-Jun-23", "2,120,416", "Jenach Ltd", "54647"], ["RB94/05/23", "08-May-23", "Maintenance- Machinery and Equipment other than Transport Equipment- Repair of hospital bedside lockers at KDRH", "5206247", "10-May-23", "5,653,381", "Mikigan Investments (U) Limited", "807007"], ["RB66/10/22", "18-Oct-22", "Maintenance machinery and equipment- Air conditioners and Mortuary Fridges", "1521162", "21-Oct-22", "7,627,119", "Jenach Ltd", "54647"], ["RB157/06/23", "20-Jun-23", "Maintenance machinery and equipment", "6291381", "23-Jun-23", "896,533", "Jenach Ltd", "54647"], ["RB168/06/23", "22-Jun-23", "Imprest", "6326650", "23-Jun-23", "55,692", "Mugisha Ereazer", "209087"], ["RB94/05/23", "08-May-23", "Maintenance- Machinery and Equipment Other than Transport Equipment- Repair of hospital bedside lockers at KDRH", "5206247", "10-May-23", "1,268,071", "Mikigan Investments (U) Limited", "807007"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix V: Maintenance costs for machines", "page": 34, "level": 1}}, {"headings_1": {"content": "Appendix IV: Discrepancies between drugs received and drugs recorded", "page": 30, "level": 4}}], "page": 34, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["Invoice Number", "Invoice Date", "Description", "EFT / Check Number", "Payment Date", "Distribution Amount (UGX)", "Supplier", "Supplier Number"], "type": "table"}}, {"content": "31", "metadata": {"headings": [{"headings_0": {"content": "Appendix V: Maintenance costs for machines", "page": 34, "level": 1}}, {"headings_1": {"content": "Appendix IV: Discrepancies between drugs received and drugs recorded", "page": 30, "level": 4}}], "page": 34, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["RB94/05/23", "08-May-23", "Maintenance- Machinery and Equipment Other than Transport Equipment- Repair of hospital bedside lockers at KDRH", "5206247", "10-May-23", "1,156,820", "Mikigan Investments (U) Limited", "807007"], ["RB80/11/22", "22-Nov-22", "renewal of license to use the CT Scan Machine", "2347278", "29-Nov-22", "800,000", "Nalweyiso Prossy", "208371"], ["RB157/06/23", "20-Jun-23", "Maintenance machinery and equipment", "6291381", "23-Jun-23", "161,376", "Jenach Ltd", "54647"], ["RB251/05/23", "29-May-23", "Maintenance Machinery and Equipment Other Than transport Equipment-Toutine repair and maintenance of CT Scan Machine", "5803924", "08-Jun-23", "7,886,400", "Pacific Diagnostics Ltd", "110025"], ["RB66/10/22", "18-Oct-22", "Maintenance machinery and equipment- Air conditioners and Mortuary Fridges", "1521162", "21-Oct-22", "6,355,932", "Jenach Ltd", "54647"], ["RB66/10/22", "18-Oct-22", "Maintenance machinery and equipment- Air conditioners and Mortuary Fridges", "1521162", "21-Oct-22", "1,144,068", "Jenach Ltd", "54647"], ["RB156/01/23", "20-Jan-23", "Maintenance machinery and equipment - spare parts for medical equipment", "3390617", "25-Jan-23", "10,754,237", "Pearl Medical Centre Limited", "1066605"], ["RB81/11/22", "22-Nov-22", "Maintenance- Machinery and Equipment - thermo- lucent detectors", "2347278", "29-Nov-22", "80,000", "Nalweyiso Prossy", "208371"], ["RB156/01/23", "20-Jan-23", "Maintenance machinery and equipment - spare parts for medical equipment", "3390617", "25-Jan-23", "1,935,763", "Pearl Medical Centre Limited", "1066605"], ["RB03/03/23", "03-Apr-23", "Maintenance machinery and equipment - supply of twenty counting trays for pharmacy dept.", "4735341", "05-Apr-23", "472,000", "Joint Medical Stores", "72823"], ["RB05/02/23", "09-Feb-23", "Maintenance equipment-car washing for the month of January 2023", "3713456", "15-Feb-23", "1,423,729", "Norieza Limited", "866334"], ["RB156/01/23", "20-Jan-23", "Maintenance machinery and equipment \\- spare parts for medical equipment", "3390617", "25-Jan-23", "2,745,762", "Pearl Medical Centre Limited", "1066605"], ["RB02/12/22", "01-Dec-22", "Engravement of medical equipment", "2622061", "13-Dec-22", "1,346,400", "Glorick Investments Ltd", "820644"], ["RB03/03/23", "03-Apr-23", "Maintenance machinery and equipment - supply of twenty counting trays for pharmacy dept.", "4735341", "05-Apr-23", "84,960", "Joint Medical Stores", "72823"], ["RB66/10/22", "18-Oct-22", "Air conditioners and Mortuary Fridges Maintenance machinery and equipment-", "1521162", "21-Oct-22", "1,372,881", "Jenach Ltd", "54647"], ["RB05/02/23", "09-Feb-23", "Maintenance equipment-car washing for the month of January 2023", "3713456", "15-Feb-23", "256,271", "Norieza Limited", "866334"], ["RB94/05/23", "08-May-23", "Maintenance- Machinery and Equipment Other than Transport Equipment- Repair of hospital bedside lockers at KDRH", "5206247", "10-May-23", "6,426,780", "Mikigan Investments (U) Limited", "807007"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix V: Maintenance costs for machines", "page": 34, "level": 1}}, {"headings_1": {"content": "Appendix IV: Discrepancies between drugs received and drugs recorded", "page": 30, "level": 4}}], "page": 35, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["Invoice Number", "Invoice Date", "Description", "EFT / Check Number", "Payment Date", "Distribution Amount (UGX)", "Supplier", "Supplier Number"], "type": "table"}}, {"content": "32", "metadata": {"headings": [{"headings_0": {"content": "Appendix V: Maintenance costs for machines", "page": 34, "level": 1}}, {"headings_1": {"content": "Appendix IV: Discrepancies between drugs received and drugs recorded", "page": 30, "level": 4}}], "page": 35, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, {"content": [["RB02/12/22", "01-Dec-22", "Engravement of medical equipment", "2586736", "09-Dec-22", "1,346,400", "Glorick Investments Ltd", "820644"], ["RB94/05/23", "08-May-23", "Maintenance- Machinery and Equipment Other than Transport Equipment- Repair of hospital bedside lockers at KDRH", "5206247", "10-May-23", "1,017,609", "Mikigan Investments (U) Limited", "807007"], ["RB11/02/23", "09-Feb-23", "Maintenance- Machinery and Equipment other than Transport Equipment- Clearing, verification  surgical instruments to KDRH certificate of", "3711995", "15-Feb-23", "400,000", "Falisy Lule", "820682"], ["RB178/10/22", "24-Oct-22", "Maintenance machinery and equipment- repair of operation table at Burns unit", "1655344", "27-Oct-22", "1,920,000", "Kamedi Tech Health Care And Hospital Supplies Coltd", "882584"], ["RB121/03/23", "27-Mar-23", "Maintenance machinery and equipment - engraving of KDRH assets", "4677705", "30-Mar-23", "17,881,356", "Model Contractors And Suppliers", "123175"], ["RB121/03/23", "27-Mar-23", "Maintenance machinery and equipment - engraving of KDRH assets", "4677705", "30-Mar-23", "3,218,645", "Model Contractors And Suppliers", "123175"], ["RB66/10/22", "18-Oct-22", "Maintenance machinery and equipment- Air conditioners and Mortuary Fridges", "1521162", "21-Oct-22", "1,639,830", "Jenach Ltd", "54647"], ["RB50/11/22", "17-Nov-22", "expenses for the repaired dermatomes", "2118430", "21-Nov-22", "335,000", "Kyazike Irene", "257570"], ["**130,556,401**", "", "", null, null, null, null, null]], "metadata": {"headings": [{"headings_0": {"content": "Appendix V: Maintenance costs for machines", "page": 34, "level": 1}}, {"headings_1": {"content": "Appendix IV: Discrepancies between drugs received and drugs recorded", "page": 30, "level": 4}}], "page": 36, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["Invoice Number", "Invoice Date", "Description", "EFT / Check Number", "Payment Date", "Distribution Amount (UGX)", "Supplier", "Supplier Number"], "type": "table"}}, {"content": "Appendix VI: Showing foregone income (Waivers on dialysis) for the FY 2022/23", "metadata": {"headings": [{"headings_0": {"content": "Appendix V: Maintenance costs for machines", "page": 34, "level": 1}}, {"headings_1": {"content": "Appendix IV: Discrepancies between drugs received and drugs recorded", "page": 30, "level": 4}}], "page": 36, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}, 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"2", "2", "2", "8", "320,000", "Dec-22"], ["101", "1/12/22-31/05/23", "40,000", "1", "-", "2", "2", "1", "6", "240,000", "Dec-22"], ["102", "1/12/22-31/05/23", "40,000", "1", "2", "2", "2", "2", "9", "360,000", "Dec-22"], ["103", "1/08/22-31/01/23", "40,000", "-", "2", "1", "2", "1", "6", "240,000", "Jan-23"], ["104", "1/08/22-31/01/23", "40,000", "2", "1", "2", "2", "1", "8", "320,000", "Jan-23"], ["105", "1/09/22-28/02/23", "40,000", "1", "2", "2", "2", "-", "7", "280,000", "Jan-23"], ["106", "1/09/22-28/02/23", "40,000", "1", "2", "2", "1", "1", "7", "280,000", "Jan-23"], ["107", "1/12/22-31/05/23", "40,000", "1", "2", "2", "-", "1", "6", "240,000", "Jan-23"], ["108", "1/12/22-31/05/23", "40,000", "1", "2", "1", "2", "-", "6", "240,000", "Jan-23"], ["109", "1/12/22-31/05/23", "40,000", "2", "2", "2", "2", "-", "8", "320,000", "Jan-23"], ["110", "1/09/22-28/02/23", "40,000", "2", "2", "2", "2", "-", "8", "320,000", "Feb-23"], ["111", "1/09/22-28/02/23", "40,000", "1", "2", "2", "1", "1", "7", "280,000", "Feb-23"], ["112", "1/12/22-31/05/23", "40,000", "1", "2", "-", "2", "1", "6", "240,000", "Feb-23"], ["113", "1/12/22-31/05/23", "40,000", "-", "1", "2", "2", "-", "5", "200,000", "Feb-23"], ["114", "1/12/22-31/05/23", "40,000", "2", "1", "2", "2", "-", "7", "280,000", "Feb-23"], ["115", "1/12/22-31/05/23", "40,000", "1", "1", "1", "1", "1", "5", "200,000", "Mar-23"], ["116", "1/12/22-31/05/23", "40,000", "2", "1", "1", "1", "1", "6", "240,000", "Mar-23"], ["117", "1/12/22-31/05/23", "40,000", "2", "2", "2", "2", "2", "10", "400,000", "Mar-23"], ["118", "1/12/22-31/05/23", "40,000", "-", "2", "2", "1", "2", "7", "280,000", "Apr-23"], ["119", "1/12/22-31/05/23", "40,000", "1", "-", "-", "1", "-", "2", "80,000", "Apr-23"], ["120", "1/12/22-31/05/23", "40,000", "1", "1", "2", "2", "2", "8", "320,000", "Apr-23"], ["121", "1/12/22-31/05/23", "40,000", "2", "1", "2", "2", "1", "8", "320,000", "May-23"], ["122", "1/12/22-31/05/23", "40,000", "2", "2", "2", "1", "1", "8", "320,000", "May-23"], ["123", "1/12/22-31/05/23", "40,000", "2", "2", "2", "2", "1", "9", "360,000", "May-23"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix V: Maintenance costs for machines", "page": 34, "level": 1}}, {"headings_1": {"content": "Appendix IV: Discrepancies between drugs received and drugs recorded", "page": 30, "level": 4}}], "page": 40, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "columns": ["S/N", "Waiver Period", "Waiver Amount UGX", "1st to 3rd", "4 th to 10 th", "11 th to 17 th", "18 th to 24 th", "25 th to 31 st", "Total No. of sessions", "Foregone Income ( No of sessions \\* waiver amount) UGX", "Month"], "type": "table"}}, {"content": "37", "metadata": {"headings": [{"headings_0": {"content": "Appendix V: Maintenance costs for machines", "page": 34, "level": 1}}, {"headings_1": {"content": "Appendix IV: Discrepancies between drugs received and drugs recorded", "page": 30, "level": 4}}], "page": 40, "document_name": "Kiruddu National Referral Hospital Report of the Auditor General, 2023", "type": "paragraph"}}], "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 - 1", "Management of the GoManagement of the Government Salary Payroll 5 2.0", "Emphasis of Matter - 9", "  3.0 Long-outstanding Domestic Arrears/Payables - 9", "Other Matter - 10", "Management of essential medicines and health supplies 10 4.0", "  5.0 Management of medical equipment - 14", "  6.0 Management of Non-Tax Revenue - 17", "Other Information - 19", "Management Responsibilities for the Financial Statements - 20", "Auditor\u2019s Responsibilities for the Audit of the Financial Statements - 20", "Other Reporting Responsibilities - 21", "Report on the Audit of Compliance with Legislation - 21", "Appendices - 22", "Appendix I: Fully implemented out-puts - 22", "Appandix II: Partially implemented out-puts - 23", "Appendix III: Expired Drugs - 24", "Appendix VI: Showing foregone income (Waivers on dialysis) for the FY 2022/23 - 33"], "page": 2}]}
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