{"paragraphs": [{"content": "THE REPUBLIC OF UGANDA \nREPORT OF THE AUDITOR GENERAL TO PARLIAMENT FOR THE FINANCIAL YEAR ENDED 30TH JUNE 2023 \nOFFICE OF THE AUDITOR GENERAL UGANDA \nDECEMBER, 2023 \nTABLE OF CONTENTS \nii \niii", "metadata": {"headings": [{"headings_0": {"content": "THE REPUBLIC OF UGANDA", "page": 1, "level": 5}}, [{"headings_0": {"content": "REPORT OF THE AUDITOR GENERAL TO PARLIAMENT FOR THE FINANCIAL YEAR ENDED 30TH JUNE 2023", "page": 1, "level": 5}}], [{"headings_0": {"content": "OFFICE OF THE AUDITOR GENERAL UGANDA", "page": 1, "level": 5}}], [{"headings_0": {"content": "DECEMBER, 2023", "page": 1, "level": 5}}], [{"headings_0": {"content": "TABLE OF CONTENTS", "page": 2, "level": 5}}], [{"headings_0": {"content": "ii", "page": 2, "level": 2}}], [{"headings_0": {"content": "iii", "page": 3, "level": 2}}]], "page": 1, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "4.1  \nVALUE FOR MONEY AUDITS .........................................................................................159 4.1.1  \nMANAGEMENT OF HEALTH PROFFESSIONALS IN SPCIALISED, NATIONAL AND REGIONAL REFERRAL HOSPITALS BY MINISTRY OF HEALTH (MOH) ...............................................159 4.1.2  \nVALUE FOR MONEY AUDIT REPORT ON THE MEASURES PUT IN PLACE BY THE DEPARTMENT OF PHARMACY AND NATURAL MEDICINES UNDER MINISTRY OF HEALTH IN PROVISION OF PHARMACEUTICAL SERVICES IN UGANDA ....................................................................161 4.1.3  \nVALUE FOR MONEY AUDIT ON EFFECTIVENESS OF MEASURES TO SUPPORT COOPERATIVES BY THE DEPARTMENT OF COOPERATIVES DEVELOPMENT IN THE MINISTRY OF TRADE, INDUSTRY AND COOPERATIVES (MTIC) .......................................................................165 4.1.4  \nVALUE FOR MONEY AUDIT ON PROVISION OF PREVENTIVE, CURATIVE AND PALLIATIVE CARDIOVASCULAR SERVICES BY THE UGANDA HEART INSTITUTE ................................167 4.1.5  \nVALUE FOR MONEY AUDIT ON THE PROVISION OF FERRY SERVICES BY MINISTRY OF WORKS AND TRANSPORT, UGANDA NATIONAL ROADS AUTHORITY AND UGANDA RAILWAYS CORPORATION ............................................................................................................169 4.1.6 FOLLOW-UP REPORT ON THE STATUS OF IMPLEMENTATION OF AUDIT RECOMMENDATIONS OF THE VALUE FOR MONEY AUDIT ON THE UGANDA REPRODUCTIVE MATERNAL AND CHILD HEALTH SERVICES IMPROVEMENT PROJECT [URMCHIP] BY THE MINISTRY OF HEALTH .................................................................................................173 4.1.7 VALUE FOR MONEY AUDIT REPORT ON THE IMPLEMENTATION OF THE TAXPAYER REGISTER EXPANSION PROGRAMME (TREP) FOR ENHANCEMENT OF REVENUE COLLECTIONS BY UGANDA REVENUE AUTHORITY (URA) AND OTHER COLLABORATING AGENCIES ...................................................................................................................174 4.1.8  \nVALUE FOR MONEY AUDIT REPORT ON THE MANAGEMENT OF TAX INCENTIVES AND EXPENDITURE IN UGANDA BY THE MINISTRY OF FINANCE PLANNING AND ECONOMIC DEVELOPMENT ............................................................................................................178 4.1.9  \nVALUE FOR MONEY AUDIT ON INSPECTION OF SCHOOLS BY THE DIRECTORATE OF EDUCATION STANDARDS IN THE MINISTRY OF EDUCATION AND SPORTS ....................180 4.1.10  \nVALUE FOR MONEY AUDIT TO ASSESS THE EFFECTIVENESS OF THE DIRECTORATE OF FISHERIES RESOURCES (DIFRS) IN REGULATING THE FISHING EFFORT IN UGANDA .....183 4.1.11 VALUE FOR MONEY AUDIT ON THE OPERATIONAL EFFICIENCY OF CUSTOMS CENTRES /STATIONS IN THE UGANDA REVENUE AUTHORITY ......................................................187 4.1.12 VALUE FOR MONEY AUDIT ON GOVERNMENT OF UGANDA\u2019S EFFORTS AND PROGRESS TOWARDS ATTAINING FOOD SECURITY THROUGH ADAPTATION OF CLIMATE-RESILIENCE STRATEGIES IN THE AGRICULTURAL SECTOR IN LINE WITH NATIONALLY AGREED SDG TARGETS 2.3 AND 2.4 .................................................................................................190 4.1.13  \nVALUE FOR MONEY AUDIT REPORT ON THE DELIVERY OF UNIVERSAL PRIMARY EDUCATION IN UGANDA .................................................................................................................196 \niv", "metadata": {"headings": [{"headings_0": {"content": "iii", "page": 3, "level": 2}}, [{"headings_0": {"content": "iv", "page": 4, "level": 2}}]], "page": 4, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "4.1.14 VALUE FOR MONEY AUDIT REPORT ON THE OPERATION AND MAINTENANCE OF ELECTRICITY INFRASTRUCTURE UGANDA ELECTRICITY TRANSMISSION COMPANY LIMITED ..................................................................................................................................199 4.1.15  \nVALUE FOR MONEY AUDIT TO ASSESS THE GOVERNMENT OF UGANDA\u2019S PROGRESS IN PROVIDING EQUITABLE AND AFFORDABLE ACCESS TO EDUCATION SERVICES FOR LEARNERS WITH SPECIAL NEEDS, IN ACCORDANCE WITH SDG TARGET 4.5\u201d ................201 4.1.16  \nVALUE FOR MONEY AUDIT ON FACILITATION OF CLIMATE CHANGE MAINSTREAMING IN SELECTED SECTORS AND LOCAL GOVERNMENTS BY THE MINISTRY OF WATER AND ENVIRONMENT\u2019S CLIMATE CHANGE DEPARTMENT........................................................204 4.1.17  \nVALUE FOR MONEY AUDIT ON ASSESSMENT OF THE CONTRIBUTION OF ANIMAL BREEDING INTERVENTIONS BY NATIONAL ANIMAL GENETIC RESOURCES CENTRE AND DATA BANK (NAGRC&DB) TOWARDS SUSTAINABLE LIVESTOCK PRODUCTIVITY AND CONSERVATION. .........................................................................................................209 4.1.18 GLOBAL FUND TUBERCLOSIS-GRANT PROGRAMMATIC AUDIT REPORT FOR THE PERIOD JANUARY-DECEMBER, 2022..........................................................................................213 4.1.19  \nVALUE FOR MONEY AUDIT ON THE EFFECTIVENESS OF INTERVENTIONS BY THE UGANDA NATIONAL BUREAU OF STANDARDS TO REGULATE THE QUALITY OF LOCALLY MANUFACTURED GOODS .............................................................................................217 4.1.20  \nVALUE FOR MONEY AUDIT ON THE IMPLEMENTATION OF THE NEW LOWER SECONDARY CURRICULUM BY NATIONAL CURRICULUM DEVELOPMENT CENTRE...............................220 4.1.21  \nVALUE FOR MONEY AUDIT REPORT ON THE PROVISION OF AGRICULTURAL EXTENSION SERVICES TO FARMERS IN UGANDA.............................................................................226 4.1.22 A VALUE FOR MONEY AUDIT REPORT ON THE PROVISION OF SUPER SPECIALISED ONCOLOGY SERVICES BY UGANDA CANCER INSTITUTE ................................................230 4.1.23 A VALUE FOR MONEY AUDIT ON THE IMPLEMENTATION OF THE MOUNT RWENZORI TOURISM INFRASTRUCTURE DEVELOPMENT PROJECT (MRTIDP) ..................................232 4.1.24  \nCONSOLIDATED BASELINE VALUE FOR MONEY AUDIT AND ASSESSMENT REPORT OF THE UGANDA INTERGOVERNMENTAL FISCAL TRANSFERS PROGRAM (UGIFT) IN WATER AND ENVIRONMENT, PRODUCTION AND MARKETING SECTORS, AND PREVAILING CONDITIONS IN REFUGEE HOSTING DISTRICTS FOR THE FINANCIAL YEAR 2019/2020 ......................235 4.1.25  \nVALUE FOR MONEY AUDIT REPORT ON INITIATIVES TO ADDRESS THE STREET CHILDREN PHENOMENON IN UGANDA BY THE MINISTRY OF GENDER, LABOUR AND SOCIAL DEVELOPMENT ............................................................................................................245 4.2  \nA REPORT OF THE AUDITOR GENERAL ON THE GOVERNMENT OF UGANDA PUBLIC FINANCIAL MANAGEMENT SYSTEM FOR THE FINANCIAL YEAR ENDED 30TH JUNE 2023 ..250 4.3 ENGINEERING/PUBLIC WORKS AUDITS ........................................................................259 \nv", "metadata": {"headings": [{"headings_0": {"content": "iv", "page": 4, "level": 2}}, [{"headings_0": {"content": "iv", "page": 4, "level": 2}}]], "page": 5, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "4.3.1 ENGINEERING AUDIT ON A SELECTED SAMPLE OF INFRASTRUCTURE PROJECTS IMPLEMENTED BY THE MINISTRY OF AGRICULTURE ANIMAL INDUSTRY AND FISHERIES (MAAIF) UNDER THE AGRICULTURE CLUSTER DEVELOPMENT PROJECT (ACDP).............260 4.3.2 ENGINEERING AUDIT ON A SELECTED SAMPLE OF INFRASTRUCTURE PROJECTS IMPLEMENTED BY THE OFFICE OF THE PRIME MINISTER (OPM) IN FINANCIAL YEARS 2020/2021 AND 2022/2023 ..........................................................................................270 4.3.3  \nSPECIAL AUDIT ON ALLEGED MISMANAGEMENT OF FUNDS FOR KANARA WATER SUPPLY PROJECT IN KITAGWENDA DISTRICT (PHASE II &III) AND KIKAZI-NTARA ROAD ...........280 4.3.4  \nENGINEERING AUDIT ON SELECTED URBAN INFRASTRUCTURE PROJECTS IMPLEMENTED BY THE UGANDA SUPPORT TO MUNICIPAL INFRASTRUCTURE DEVELOPMENT ADDITIONAL FINANCING PROGRAM (USMID-AF) PARTICIPATING MUNICIPAL COUNCILS AND CITIES 285 4.3.5  \nENGINEERING AUDIT AND ASSESSMENT OF INFRASTRUCTURE PROJECTS IMPLEMENTED BY 73 LOCAL GOVERNMENTS UNDER THE UGIFT PROGRAM FOR CONSTRUCTION OF SEED SCHOOLS AND HEALTH FACILITIES IN THE EDUCATION AND HEALTH SECTORS ...........288 PART 5: INFORMATION SYSTEMS (IS), FORENSIC AND SPECIAL AUDITS .....................................290 5.1  \nINFORMATION SYSTEMS (IS) AUDITS ..........................................................................290 5.1.1. INFORMATION SYSTEMS AND SPECIAL AUDIT REPORT ON THE REVIEW OF THE OPERATIONS OF THE INTEGRATED PERSONNEL AND PAYROLL SYSTEM (IPPS) AND THE IMPLEMENTATION OF HUMAN CAPITAL MANAGEMENT SYSTEM (HCMS) AT THE MINISTRY OF PUBLIC SERVICE (MOPS) ........................................................................................290 5.1.2.  \nINFORMATION SYSTEMS SPECIAL AUDIT REPORT ON THE REVIEW OF THE OPERATIONS OF THE E-PASSPORT PERSONALISATION SYSTEM OPERATED BY DIRECTORATE OF CITIZENSHIP AND IMMIGRATION CONTROL (DCIC)......................................................291 5.1.3. INFORMATION SYSTEMS SPECIAL AUDIT REPORT ON THE IT SECURITY AUDIT AND FOLLOW UP IT REVIEW OF UGANDA NATIONAL EXAMINATION BOARD INFORMATION SYSTEMS ....................................................................................................................292 5.1.4. VERIFICATION REPORT FOR INFORMATION SYSTEMS AUDIT OF THE AGRICULTURE CLUSTER DEVELOPMENT PROJECT ELECTRONIC VOUCHER MANAGEMENT SYSTEM (E- VOUCHER) AT THE MINISTRY OF AGRICULTURE, ANIMAL INDUSTRY AND FISHERIES (MAAIF) ......................................................................................................................293 5.2 FORENSIC AUDITS ......................................................................................................294 5.2.1  \nINVESTIGATION REPORT ON COVID-19 EXPENDITURE BY THE UGANDA DEVELOPMENT CORPORATION FOR THE FINANCIAL YEAR 2020/21 ......................................................294 5.2.2  \nFORENSIC INVESTIGATION REPORT INTO THE ALLEGED CORRUPTION AND ABUSE OF OFFICE AT THE UGANDA LAND COMMISSION ...............................................................295 5.2.3  \nTHE FORENSIC INVESTIGATION REPORT INTO THE BENEFICIARIES OF THE COVID-19 RELIEF FUNDS AT THE MINISTRY OF GENDER, LABOUR AND SOCIAL DEVELOPMENT IN JULY AND AUGUST 2021 ......................................................................................................296 \nvi \nvii \nLIST OF TABLES \nviii \nix \nx \nLIST OF ACRONYMS", "metadata": {"headings": [{"headings_0": {"content": "iv", "page": 4, "level": 2}}, [{"headings_0": {"content": "vi", "page": 6, "level": 2}}], [{"headings_0": {"content": "vii", "page": 7, "level": 2}}], [{"headings_0": {"content": "LIST OF TABLES", "page": 8, "level": 5}}], [{"headings_0": {"content": "viii", "page": 8, "level": 2}}], [{"headings_0": {"content": "ix", "page": 9, "level": 2}}], [{"headings_0": {"content": "ix", "page": 9, "level": 2}}], [{"headings_0": {"content": "LIST OF ACRONYMS", "page": 11, "level": 2}}]], "page": 6, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["ACU", "Anti-Corruption Unit of State House"], ["AG", "Auditor General"], ["AO", "Accounting Officer"], ["BFPs", "Budget Framework Paper"], ["Bn", "Billion"], ["BoU", "Bank of Uganda"], ["CAs", "Contracting Authorities"], ["CFR", "Central Forest Reserve"], ["CGV", "Chief Government Valuer"], ["DGAL", "Directorate of Government Analytical Laboratory"], ["DLB", "District Land Board"], ["E-LogRev", "Electronic Local Government Revenue Collection System"], ["ENT", "Ear Nose Throat"], ["FY", "Financial Year"], ["GDP", "Gross Domestic Product"], ["GoU", "Government of Uganda"], ["HSC", "Health Service Commission"], ["ICS", "Infra Consulting Services"], ["ICT", "Information Communication Technology"], ["IDA", "International Development Association"], ["IESBA", "International Ethics Standards Board for Accountants"], ["IFMS", "Integrated Financial Management System"], ["IMF", "International Monetary Fund"], ["KIS", "Kalangala Infrastructure Services"], ["MAAIF", "Ministry of Agriculture Animal Industry and Fisheries"], ["MDAs", "Ministries, Departments and Agencies"], ["MEMD", "Ministry of Energy and Mineral Development"], ["MOFPED", "Ministry of Finance, Planning, and Economic Development"], ["MoGLSD", "Ministry of Gender Labour and Social Development"], ["MoH", "Ministry of Health"], ["MoU", "Memoranda of Understanding"], ["MTEF", "Medium Term Expenditure Framework"], ["NAA", "National Audit Act"], ["NBI", "National Backbone Infrastructure"], ["NDP", "National Development Plan"], ["NDPII", "Second National Development Plan"], ["NEF", "National Environment Fund"], ["NEMA", "National Environment Management Authority"], ["NFA", "National Forestry Authority"], ["NGO", "Non-Governmental Organisation"], ["NIN", "National Identification Number"], ["NIRA", "National Identification Registration Authority"], ["NPA", "National Planning Authority"], ["NSACARJA", "Nsambya Carpentry, Joinery, Craft and Training Agency"], ["NWSC", "National Water and Sewerage Corporation"], ["OAG", "Office of the Auditor General"], ["PAPs", "Project Affected Persons"], ["PDMF", "Public Debt Management Framework"], ["PFMA", "Public Finance Management Act, 2015"], ["PS/ST", "Permanent Secretary/Secretary to the Treasury"], ["PSST", "Permanent Secretary and Secretary to Treasury"]], "metadata": {"headings": [{"headings_0": {"content": "LIST OF ACRONYMS", "page": 11, "level": 2}}], "page": 11, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["ACRONYM", "MEANING"], "type": "table"}}, {"content": "xi", "metadata": {"headings": [{"headings_0": {"content": "xi", "page": 11, "level": 2}}], "page": 11, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["TAI", "Treasury Accounting Instructions, 2016"], ["TIN", "Tax Identification Number"], ["Tn", "Trillion"], ["TWGs", "Technical Working Groups"], ["UCC", "Uganda Communications Commission"], ["UCF", "Uganda Consolidated Fund"], ["UDC", "Uganda Development Corporation"], ["UETCL", "Uganda Electricity Transmission Company Limited"], ["UGX", "Uganda Shillings"], ["UNRA", "Uganda National Roads Authority"], ["URA", "Uganda Revenue Authority"], ["URMCHSIP", "Uganda Reproductive Maternal and Child Health Service Improvement Project"], ["USD", "United States Dollars"], ["USMID", "Uganda Support for Municipal Infrastructure Development"], ["WMD", "Wetlands Management Department"], ["YIGs", "Youth Interest Groups"], ["YLP", "Youth Livelihood Programme"], ["ToTs", "Trainer of Trainers"], ["HLG", "Higher Local Government"], ["iHRIS", "Integrated Human Resource Information System"], ["DiFRs", "Directorrate of Fisheries and Resources"], ["BoQs", "Bill of Quantities"]], "metadata": {"headings": [{"headings_0": {"content": "xi", "page": 11, "level": 2}}], "page": 12, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["ACRONYM", "MEANING"], "type": "table"}}, {"content": "xii \nGLOSSARY OF TERMS", "metadata": {"headings": [{"headings_0": {"content": "xii", "page": 12, "level": 2}}, [{"headings_0": {"content": "GLOSSARY OF TERMS", "page": 13, "level": 2}}]], "page": 12, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["Classified Expenditure", "The expenses and commitments incurred by an authorised agency for the collection and dissemination of information related to national security interests"], ["Contingent Liability", "A potential liability that may occur depending on the outcome of an uncertain future event."], ["Domestic Arrears", "Domestic arrears refer to short-term debts incurred by Governments against unpaid procurement invoices for supply of goods and services during the financial year"], ["External Debt", "Portion of a country's debt that was borrowed from foreign lenders including commercial banks, Governments or international financial institutions."], ["Garnishee order", "A form of enforcing a judgment debt against a creditor to recover money."], ["Nugatory Expenditure", "Expenditure that does not achieve any result"], ["Off-budget financing", "Off-budget refers to expenditure that is not funded through the budget"], ["Recruitment", "Refers to the process of attracting, screening, selecting, and on boarding a qualified person for a job, provided by an employer in another territory and the preparation for their departure."], ["Revolving Fund", "A fund that is continually replenished as withdrawals are made."]], "metadata": {"headings": [{"headings_0": {"content": "GLOSSARY OF TERMS", "page": 13, "level": 2}}], "page": 13, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Term", "Definition"], "type": "table"}}, {"content": "- GOU Consolidated Financial Statements of the Government of the Republic", "metadata": {"headings": [{"headings_0": {"content": "(i) A report and Opinion of the Auditor General on the;", "page": 15, "level": 4}}], "page": 15, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nof Uganda for the financial year ended 30th June 2023 \n", "metadata": {"headings": [{"headings_0": {"content": "(i) A report and Opinion of the Auditor General on the;", "page": 15, "level": 4}}, [{"headings_0": {"content": "of Uganda for the financial year ended 30th June 2023", "page": 15, "level": 2}}], [{"headings_0": {"content": "of Uganda for the financial year ended 30th June 2023", "page": 15, "level": 2}}]], "page": 15, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The Consolidated Summary Statement of Financial Performance of Public", "metadata": {"headings": [{"headings_0": {"content": "of Uganda for the financial year ended 30th June 2023", "page": 15, "level": 2}}], "page": 15, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": [["**MDAs**", "145", "166", "162", "4"], ["**Funds**", "5", "5", "5", "-"], ["**Classified entities**", "13", "39", "14", "25"], ["**International Audits**", "2", "2", "-", "2"], ["**Commissions, Statutory Authorities and State Enterprises**", "76", "63", "59", "4"], ["**Projects**", "179", "217", "209", "8"], ["**PSAs**", "4", "10", "3", "7"], ["**Districts**", "135", "135", "135", "-"], ["**Municipal Councils and Cities**", "41", "41", "41", "-"], ["**Divisions**", "20", "20", "-", "20"], ["**Lower Local Governments for 2021/2022 and Backlogs**", "1,297", "1,744", "1,556", "188"], ["**Regional Referral hospitals**", "16", "16", "14", "2"], ["**Schools/Tertiary institutions**", "381", "766", "532", "234"], ["**Forensics/Special Audit**", "62", "429", "386", "43"], ["**VFM Studies**", "23", "33", "25", "8"], ["**Engineering Audits**", "7", "14", "6", "8"], ["**IT Audits**", "8", "9", "5", "4"], ["**Treasury Memoranda**", "-", "6", "1", "5"], ["**TOTAL**", "**2,414**", "**3,715**", "**3,153**", "**562**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 1: Summary of Performance", "page": 17, "level": 2}}], "page": 17, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Type of Entity/Audit", "Planned Audits for the audit year 2023", "Revised Planned Audits for the year 2023", "Actual Performance as at 31st December, 2023", "Audits in Progress"], "type": "table"}}, {"content": "Notes: \n", "metadata": {"headings": [{"headings_0": {"content": "Notes:", "page": 17, "level": 5}}, [{"headings_0": {"content": "Notes:", "page": 17, "level": 5}}]], "page": 17, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "1. Engineering audits \u2013 these include 124 reports issued covering roads, bridges, buildings and water projects with a total contract/value of works of UGX.2.17Tn.", "metadata": {"headings": [{"headings_0": {"content": "Notes:", "page": 17, "level": 5}}], "page": 17, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Notes:", "page": 17, "level": 5}}], "page": 17, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "2. Forensics/Special Audit \u2013 the total audits completed of 387 which include 367 individual payroll special audits.", "metadata": {"headings": [{"headings_0": {"content": "Notes:", "page": 17, "level": 5}}], "page": 17, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "1.4.2 Summary of Opinions \nOf the financial audits concluded (MDA, Commissions, Statutory Authorities and State Enterprises, Projects, Districts and Municipalities), 613 (98%) entities had unqualified \nopinions while 10 (1.6%) entities had qualified opinions and 02 (0.4%%) had disclaimer \nopinions. Table 2 and figure 1 below provides the summary of the Opinions: \n17 \nTable 2: Summary of Current Year Opinions", "metadata": {"headings": [{"headings_0": {"content": "1.4.2 Summary of Opinions", "page": 17, "level": 5}}, [{"headings_0": {"content": "Of the financial audits concluded (MDA, Commissions, Statutory Authorities and State Enterprises, Projects, Districts and Municipalities), 613 (98%) entities had unqualified", "page": 17, "level": 4}}], [{"headings_0": {"content": "Of the financial audits concluded (MDA, Commissions, Statutory Authorities and State Enterprises, Projects, Districts and Municipalities), 613 (98%) entities had unqualified", "page": 17, "level": 4}}], [{"headings_0": {"content": "opinions. Table 2 and figure 1 below provides the summary of the Opinions:", "page": 17, "level": 2}}], [{"headings_0": {"content": "opinions. Table 2 and figure 1 below provides the summary of the Opinions:", "page": 17, "level": 2}}], [{"headings_0": {"content": "Table 2: Summary of Current Year Opinions", "page": 18, "level": 2}}]], "page": 17, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["**MDAs**", "156", "5", "0", "1"], ["**Funds**", "5", "0", "0", "0"], ["**Classified entities**", "0", "0", "0", "0"], ["**International Audits**", "0", "0", "0", "0"], ["**Commissions, Statutory Authorities and State Enterprises**", "56", "2", "0", "1"], ["**Projects**", "208", "1", "0", "0"], ["**PSAs**", "0", "0", "0", "0"], ["**Districts**", "133", "2", "0", "0"], ["**Municipal Councils and Cities**", "41", "0", "0", "0"], ["**Divisions**", "0", "0", "0", "0"], ["**Lower Local Governments for 2020/2021 and Backlogs**", "0", "0", "0", "0"], ["**Regional Referral hospitals**", "14", "0", "0", "0"], ["**Schools/Tertiary institutions**", "0", "0", "0", "0"], ["**TOTAL**", "**613**", "**10**", "**0**", "**2**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 2: Summary of Current Year Opinions", "page": 18, "level": 2}}], "page": 18, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Type of Entity/Audit", "Un- qualified", "Qualified", "Adverse", "Disclaimer"], "type": "table"}}, {"content": "Table 3: Trend of Opinions for MDAs, Higher Local Governments for the last Four years", "metadata": {"headings": [{"headings_0": {"content": "Table 2: Summary of Current Year Opinions", "page": 18, "level": 2}}], "page": 18, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**Type of Opinion 2022/23 2021/22 2020/21 2019/20**", null, null, null, null], ["**Unqualified**", "613", "654", "502", "420"], ["**Qualified** 10 13 27 33", null, null, null, null], ["**Adverse**", "0", "1", "0", "0"], ["**Disclaimer** 2 1 0 0", null, null, null, null], ["**Total**", "**625**", "**669**", "**529**", "**453**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 2: Summary of Current Year Opinions", "page": 18, "level": 2}}], "page": 18, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": "Figure 1: Summary of Opinions for the last four years \n18 \nPART 2: REPORTS ON CONSOLIDATED FINANCIAL STATEMENTS \n2.1 REPORT OF THE AUDITOR GENERAL ON THE CONSOLIDATED FINANCIAL STATEMENTS OF THE GOVERNMENT OF THE REPUBLIC OF UGANDA FOR THE FINANCIAL YEAR ENDED 30TH JUNE 2023 \nTHE RT. HON. SPEAKER OF PARLIAMENT Opinion \nI have audited the Consolidated Financial Statements of the Government of the Republic of Uganda, which comprise the Consolidated Statement of Financial Position as at 30th June 2023, \nConsolidated Statement of Financial Performance, Consolidated Statement of Changes in Equity and Consolidated Cash Flow Statement together with other accompanying statements for the year then ended, and notes to the financial statements, including a summary of significant accounting policies. \nIn my opinion, the accompanying Consolidated Financial Statements of the Government of Uganda for the financial year ended 30th June 2023 are prepared, in all material respects, in \naccordance with Section 51 of the Public Finance Management Act, 2015 (as amended), and the \nFinancial Reporting Guide, 2018 (as amended). \nBasis for Opinion \nI conducted my audit in accordance with the International Standards of Supreme Audit Institutions \n(ISSAIs). My responsibilities under those standards are further described in the Auditor's", "metadata": {"headings": [{"headings_0": {"content": "Figure 1: Summary of Opinions for the last four years", "page": 18, "level": 2}}, [{"headings_0": {"content": "Figure 1: Summary of Opinions for the last four years", "page": 18, "level": 2}}], [{"headings_0": {"content": "PART 2: REPORTS ON CONSOLIDATED FINANCIAL STATEMENTS", "page": 19, "level": 5}}], [{"headings_0": {"content": "2.1 REPORT OF THE AUDITOR GENERAL ON THE CONSOLIDATED FINANCIAL STATEMENTS OF THE GOVERNMENT OF THE REPUBLIC OF UGANDA FOR THE FINANCIAL YEAR ENDED 30TH JUNE 2023", "page": 19, "level": 5}}], [{"headings_0": {"content": "THE RT. HON. SPEAKER OF PARLIAMENT Opinion", "page": 19, "level": 5}}], [{"headings_0": {"content": "I have audited the Consolidated Financial Statements of the Government of the Republic of Uganda, which comprise the Consolidated Statement of Financial Position as at 30th June 2023,", "page": 19, "level": 4}}], [{"headings_0": {"content": "I have audited the Consolidated Financial Statements of the Government of the Republic of Uganda, which comprise the Consolidated Statement of Financial Position as at 30th June 2023,", "page": 19, "level": 4}}], [{"headings_0": {"content": "I have audited the Consolidated Financial Statements of the Government of the Republic of Uganda, which comprise the Consolidated Statement of Financial Position as at 30th June 2023,", "page": 19, "level": 4}}], [{"headings_0": {"content": "accordance with Section 51 of the Public Finance Management Act, 2015 (as amended), and the", "page": 19, "level": 2}}], [{"headings_0": {"content": "accordance with Section 51 of the Public Finance Management Act, 2015 (as amended), and the", "page": 19, "level": 2}}], [{"headings_0": {"content": "Basis for Opinion", "page": 19, "level": 5}}], [{"headings_0": {"content": "I conducted my audit in accordance with the International Standards of Supreme Audit Institutions", "page": 19, "level": 2}}], [{"headings_0": {"content": "I conducted my audit in accordance with the International Standards of Supreme Audit Institutions", "page": 19, "level": 2}}]], "page": 18, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["**No**", "**Observation**", "**Recommendation**"], ["**1.1**", "**Funding Performance** A review of the approved budget estimates of the Government of Uganda for the financial year ended 30th June 2023 revealed that the revised revenue budget was **UGX.48.136Tn.** However, **UGX.46.921Tn** was realised representing **97.48%** performance level as shown in the table below; **Table summarising revenue performance** **Funding source** Revised budget - UGX Bn** **Actual - UGX Bn** **Consolidated fund** - 40.735 **Tax revenue** 23,754.95 25,208.730 **Non-Tax revenue** 1,795.89 1,791.478 **Petroleum fund** 0 125.288 **Domestic financing** 5,007.93 3,928.049 **Domestic** refinancing** 8,008  6,444.076 **Local revenue** 243.566 156.763 **Grants** 2,168.51 1,131.897 **Loans** 7,156.9 8,094.339 **48,135.746** 46,921.36** Although the performance is commendable, the shortfall implies that government could not fully finance its planned programmes, which in turn affected service delivery.", "The PS/ST was advised to continue exploring  more avenues of ensuring that all budgeted revenue is realised to fund the budget as approved."]], "metadata": {"headings": [{"headings_0": {"content": "Table 4: Summarising Key audit observations on Budget Performance", "page": 20, "level": 2}}], "page": 20, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_6"], "type": "table"}}, {"content": "20", "metadata": {"headings": [{"headings_0": {"content": "Table 4: Summarising Key audit observations on Budget Performance", "page": 20, "level": 2}}], "page": 20, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**No Observation Recommendation**", null], ["The PS/ST explained that Government is committed to the enhancement of revenue mobilisation by 0.5 per cent of GDP every Financial Year, through the implementation of the Domestic Revenue Mobilisation Strategy. He further elaborated that the Ministry responsible for Finance would continue to hold NTR consultations with the respective NTR generating MDAs in order to harmonise the NTR estimates, review existing rates charged for services rendered to the public and consider proposals for new sources of NTR from MDAs.", null], ["**1.2 Utilization of Warrants** Out of the total warrants of **UGX.49.226Tn** issued during the financial year, **UGX.43.404Tn** was spent by Government, resulting into an unutilized balance of **UGX.5.822Tn** representing a performance level of 88.2%. The summary is shown in the table below; **Table summarising utilisation of warrants** **Revised**  **budget** (UGX. Tn)** **Total warrants (UGX. Tn)** **Total payments (UGX. Tn)** **Variance (UGX. Tn)** **% Variance** **MDAs1** 46.262 43.101 37.608 5.493 12.7 **LGs** 6.286 6.125 5.796 0.329 5.4 **Total 52.548 49.226 43.404 5.822 11.8** I observed that the warrants issued during the FY of **UGX.49.226Tn** were in excess of the revised budgeted revenue resources of **UGX.48.136Tn** by **UGX.1.090Tn.** Overall, there was under-utilisation of warrants of UGX.5.822tn representing 11.8% of the total warrants. Significant under- utilisation of warrants were noted on Treasury Operations (Vote 130\\) of UGX.2.926tn and **UGX.216Bn** meant for development expenditure for Local Governments. Failure to fully utilise availed warrants points to un implemented activities and therefore negatively impacting service delivery across government. The PS/ST explained that the respective Accounting Officers had been requested to justify the under absorption in addition to adjustment of their work plans for the subsequent financial years to undertake the activities which were not completed. I advised the PS/ST to establish and address  all implementation bottlenecks  that continue to impede Accounting Officers from utilising availed warrants, so as to enhance  activity implementation and therefore  service delivery. In addition, the PS/ST was further advised to ensure that all warrants issued are supported by sufficient revenue resources to fund such warrants.", null], ["**1.3 Lack of Performance reporting per Program** As one of the PFM reforms, GoU upgraded the integrated financial Management system (IFMS) to support the NDP 3 programmatic", ""], [null, ""], [null, "I advised the PS/ST"], [null, "to ensure that the"]], "metadata": {"headings": [{"headings_0": {"content": "Table 4: Summarising Key audit observations on Budget Performance", "page": 20, "level": 2}}], "page": 21, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_8"], "type": "table"}}, {"content": "1 Included in the figures for MDAs are amounts for Project Financing. 21", "metadata": {"headings": [{"headings_0": {"content": "Table 4: Summarising Key audit observations on Budget Performance", "page": 20, "level": 2}}], "page": 21, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**No**", "**Observation**", null, "**Recommendation**"], ["approach to planning and reporting. Section 2 of the Financial Reporting Circular 2022/23, states that financial reporting would be based on the changes resulting from the adoption and implementation of the programme approach to planning, budgeting and reporting under NDP 3 and other PFM reforms. Review of the Consolidated Financial Statements of Government indicated that there is no reporting of Government performance by program. This undermines the objective of the PFM reform of reporting on the performance of the programs as outlined in the NDP. The PS/ST explained that the Statement of Appropriation by NDPIII programmes is part of the revised financial reporting templates that were shared with all Accounting Officers (AOs). Based on the above, all AOs reported on their respective budget performance by programmes. He further expounded that a separate template was being developed in Consultation with Office of the Prime Minister and National Planning Authority and would be annexed as part of the memorandum statements in the Consolidated Financial Statements once completed.", null, "consolidated  financial statements are produced in accordance with the guidance issued by the  Accountant General  to incorporate the PFM reforms,  and enhance utilisation of the statements.", null], ["**1.4**", "**Un-funded approved budget** The PFMA, 2015 Section 15 (1) and (2) requires that after approval of the annual budget by Parliament, the Secretary to the Treasury shall issue the annual cash flow plan of Government, based on the procurement plans, work plans, and recruitment plans approved by parliament. The annual cash flow plan shall form the basis for release of funds by the Accountant General to the Accounting Officers. During the financial year 2022/2023, Parliament appropriated a total of **UGX.52.548Tn** to finance Government expenditure through its MDAs including Embassies and Missions constituting **88.04%** and **11.96%** to Local Governments. The details of the allocations of the budget against the spending categories is detailed in the table below; **Table showing Government budget performance per spending** **category**  **Revised**  **budget** (UGX Tn)** **Total warrants (UGX Tn)** **Variance (UGX Tn)** **% Unwarranted funds MDAs** 46.262 43.101 3.16 6.83 **LGs** 6.286 6.125 0.161 2.56 **Total 52.548 49.226 3.321 6.32 Source:** OAG analysis of the Government budget performance report Analysis of the budget performance report also revealed that of the total revised budget, **UGX.3.32Tn** representing 6.32% of the", null, "I advised the PS/ST that  although releases were in response to available cash  resources, there was need to provide guidance to MDAs in regard to prioritization  of activities to the levels of availed resources in cases of shortfalls. Besides, the Treasury should warrant funds based on the money available in the Consolidated Fund."]], "metadata": {"headings": [{"headings_0": {"content": "Table 4: Summarising Key audit observations on Budget Performance", "page": 20, "level": 2}}], "page": 22, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["No Observation Recommendation", "None", "None", "None"], "type": "table"}}, {"content": [["**No**", "**Observation**", null, "**Recommendation**"], ["approach to planning and reporting. Section 2 of the Financial Reporting Circular 2022/23, states that financial reporting would be based on the changes resulting from the adoption and implementation of the programme approach to planning, budgeting and reporting under NDP 3 and other PFM reforms. Review of the Consolidated Financial Statements of Government indicated that there is no reporting of Government performance by program. This undermines the objective of the PFM reform of reporting on the performance of the programs as outlined in the NDP. The PS/ST explained that the Statement of Appropriation by NDPIII programmes is part of the revised financial reporting templates that were shared with all Accounting Officers (AOs). Based on the above, all AOs reported on their respective budget performance by programmes. He further expounded that a separate template was being developed in Consultation with Office of the Prime Minister and National Planning Authority and would be annexed as part of the memorandum statements in the Consolidated Financial Statements once completed.", null, "consolidated  financial statements are produced in accordance with the guidance issued by the  Accountant General  to incorporate the PFM reforms,  and enhance utilisation of the statements.", null], ["**1.4**", "**Un-funded approved budget** The PFMA, 2015 Section 15 (1) and (2) requires that after approval of the annual budget by Parliament, the Secretary to the Treasury shall issue the annual cash flow plan of Government, based on the procurement plans, work plans, and recruitment plans approved by parliament. The annual cash flow plan shall form the basis for release of funds by the Accountant General to the Accounting Officers. During the financial year 2022/2023, Parliament appropriated a total of **UGX.52.548Tn** to finance Government expenditure through its MDAs including Embassies and Missions constituting **88.04%** and **11.96%** to Local Governments. The details of the allocations of the budget against the spending categories is detailed in the table below; **Table showing Government budget performance per spending** **category**  **Revised**  **budget** (UGX Tn)** **Total warrants (UGX Tn)** **Variance (UGX Tn)** **% Unwarranted funds MDAs** 46.262 43.101 3.16 6.83 **LGs** 6.286 6.125 0.161 2.56 **Total 52.548 49.226 3.321 6.32 Source:** OAG analysis of the Government budget performance report Analysis of the budget performance report also revealed that of the total revised budget, **UGX.3.32Tn** representing 6.32% of the", null, "I advised the PS/ST that  although releases were in response to available cash  resources, there was need to provide guidance to MDAs in regard to prioritization  of activities to the levels of availed resources in cases of shortfalls. Besides, the Treasury should warrant funds based on the money available in the Consolidated Fund."]], "metadata": {"headings": [{"headings_0": {"content": "Table 4: Summarising Key audit observations on Budget Performance", "page": 20, "level": 2}}], "page": 22, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["No Observation Recommendation", "None", "None", "None"], "type": "table"}}, {"content": "22", "metadata": {"headings": [{"headings_0": {"content": "Table 4: Summarising Key audit observations on Budget Performance", "page": 20, "level": 2}}], "page": 22, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["entire government budget was not warranted. This was attributed to the budgeted amounts not being matched with revenue collections during the year. It was observed that whereas the performance contracts with Accounting Officers are premised on availing the appropriated budgets during the year, such contracts are not revised in situations of shortfalls in budgets. Failure to fully fund the revised budget affected the implementation of the planned activities which were intended to contribute to the achievement of the NDP III and Vision 2040. The detailed impact of this shortfall on the entity activities has been reported in the individual entity reports. The PS/ST concurred with the finding and explained that the releases were in line with the available resources. MoFPED accordingly provided overall guidance to MDAs through Quarterly Limits Circulars.", "", null], ["**1.5**", "**Continued approval of supplementary funding without matching revenue** Section 25(1) of the Public Finance and Accountability Act (PFMA) stipulates that the total supplementary expenditure that requires additional resources over and above what is approved by Parliament shall not exceed 3% of the total approved budget for that financial year, without the approval of Parliament. It was established that during the financial year ended 30th June 2023, supplementary expenditure amounted to **UGX.4.417Tn. Out** of which **UGX.1.437Tn** (2.99%) **was in respect** of the **3% as per the PFMA** granted to the Minister of Finance, Planning and Economic Development to authorize supplementaries. It was however noted that the source of the funding for the supplementary expenditure was not clearly shown before approval was granted. As a result, the supplementary expenditure was instead financed by internal budget cuts from various votes thus suppressing implementation of plans/ activities by the affected votes. I noted that, although the expenditure budget was revised to **UGX.52.548Tn,** it was only funded to the tune of **UGX.49.226Tn** resulting into a deficit of **UGX.2.322Tn.** Continued approval of supplementary budgets without a corresponding increase in revenue/financing could be attributed to fiscal indiscipline which leads to increased funding gap affecting the earlier budget objectives and plans. The PS/ST explained that the provision of Supplementary expenditure was made in accordance with Section 25 of the PFMA 2015 act as amended and affirmed that the Supplementary expenditure going forward had been restricted in line with guidance", "I advised the PS/ST to ensure that all supplementary expenditure approvals  are supported  with supplementary sources of financing, so as to ensure that the earlier activities are implemented as planned."]], "metadata": {"headings": [{"headings_0": {"content": "Table 4: Summarising Key audit observations on Budget Performance", "page": 20, "level": 2}}], "page": 23, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["entire government budget was not warranted. This was attributed to the budgeted amounts not being matched with revenue collections during the year. It was observed that whereas the performance contracts with Accounting Officers are premised on availing the appropriated budgets during the year, such contracts are not revised in situations of shortfalls in budgets. Failure to fully fund the revised budget affected the implementation of the planned activities which were intended to contribute to the achievement of the NDP III and Vision 2040. The detailed impact of this shortfall on the entity activities has been reported in the individual entity reports. The PS/ST concurred with the finding and explained that the releases were in line with the available resources. MoFPED accordingly provided overall guidance to MDAs through Quarterly Limits Circulars.", "", null], ["**1.5**", "**Continued approval of supplementary funding without matching revenue** Section 25(1) of the Public Finance and Accountability Act (PFMA) stipulates that the total supplementary expenditure that requires additional resources over and above what is approved by Parliament shall not exceed 3% of the total approved budget for that financial year, without the approval of Parliament. It was established that during the financial year ended 30th June 2023, supplementary expenditure amounted to **UGX.4.417Tn. Out** of which **UGX.1.437Tn** (2.99%) **was in respect** of the **3% as per the PFMA** granted to the Minister of Finance, Planning and Economic Development to authorize supplementaries. It was however noted that the source of the funding for the supplementary expenditure was not clearly shown before approval was granted. As a result, the supplementary expenditure was instead financed by internal budget cuts from various votes thus suppressing implementation of plans/ activities by the affected votes. I noted that, although the expenditure budget was revised to **UGX.52.548Tn,** it was only funded to the tune of **UGX.49.226Tn** resulting into a deficit of **UGX.2.322Tn.** Continued approval of supplementary budgets without a corresponding increase in revenue/financing could be attributed to fiscal indiscipline which leads to increased funding gap affecting the earlier budget objectives and plans. The PS/ST explained that the provision of Supplementary expenditure was made in accordance with Section 25 of the PFMA 2015 act as amended and affirmed that the Supplementary expenditure going forward had been restricted in line with guidance", "I advised the PS/ST to ensure that all supplementary expenditure approvals  are supported  with supplementary sources of financing, so as to ensure that the earlier activities are implemented as planned."]], "metadata": {"headings": [{"headings_0": {"content": "Table 4: Summarising Key audit observations on Budget Performance", "page": 20, "level": 2}}], "page": 23, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": "23", "metadata": {"headings": [{"headings_0": {"content": "Table 4: Summarising Key audit observations on Budget Performance", "page": 20, "level": 2}}], "page": 23, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["from H.E the President on Peace and security; Roads; Electricity; Investing in the people of Uganda; Prioritizing money earning projects; Management of natural disasters; and International commitments.", "", null], ["**1.6**", "**Failure to involve Program working Groups in review of Supplementary budgets** Section VI (c)(ii)(37&38) of the Guidelines of transitioning to Program planning and budgeting approach, 2020 states that he lead Minister of a program will coordinate the development an annual Programme Budget Framework Paper (PBFP) in consultation with all relevant stakeholders of the programme and that the overall program coordinator at OPM in liaison with NPA, should ensure that the final budget estimates are intended to finance the agreed priorities and actions of the program generated by the Programme Working Group (PWG). The 2022/23 initial budget of UGX.48Tn was appropriated based on 20 programmes and the PWG played a pivotal role in the development of programme agreed on priorities and actions. Contrary to the above requirement, Audit noted that the total supplementary budgets of **UGX.4.417Tn** were initiated, approved and utilized without any involvement of the program work- committees but rather with direct engagement with the Votes. There is risk of misalignment of programme outputs and performance targets, as well as undermining the implementation of programme based budgeting approach. The PS/ST explained that appropriate action would be taken.", "The PS/ST was advised  to strengthen  the functionalities of the Programme Working Groups and have them involved during the process of making decisions for supplementary budgets."], ["**1.7**", "**Failure to budget for Non-Tax revenue on the PBS** Government procured the Programme Budgeting System (PBS) to be used by Government Agencies, MDAs and Local Governments for the budgeting process, Execution of the budget and performance reporting. It was noted that the system had a Budget module for preparing budget documentations during planning, preparation and execution. Review of Program Based Budgeting (PBB) tool extracts such as the approved estimates, work plans and quarterly performance reports and IFMS records revealed that that NTR budgets for the respective MDAs were neither uploaded on PBS nor IFMS. The budgeting tool only had details regarding expenditure, and no revenue was included. I further noted that several Accounting Officers disowned the figures incorporated the NTR Estimates by the tax policy department, indicating that they had not been consulted in arriving at the estimates incorporated therein.", "I advised the PS/ST to ensure that all Ministries, Departments and Agencies budget for the  Non-Tax Revenue and have the details provided in the IFMS and the PBS."]], "metadata": {"headings": [{"headings_0": {"content": "Table 4: Summarising Key audit observations on Budget Performance", "page": 20, "level": 2}}], "page": 24, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": [["from H.E the President on Peace and security; Roads; Electricity; Investing in the people of Uganda; Prioritizing money earning projects; Management of natural disasters; and International commitments.", "", null], ["**1.6**", "**Failure to involve Program working Groups in review of Supplementary budgets** Section VI (c)(ii)(37&38) of the Guidelines of transitioning to Program planning and budgeting approach, 2020 states that he lead Minister of a program will coordinate the development an annual Programme Budget Framework Paper (PBFP) in consultation with all relevant stakeholders of the programme and that the overall program coordinator at OPM in liaison with NPA, should ensure that the final budget estimates are intended to finance the agreed priorities and actions of the program generated by the Programme Working Group (PWG). The 2022/23 initial budget of UGX.48Tn was appropriated based on 20 programmes and the PWG played a pivotal role in the development of programme agreed on priorities and actions. Contrary to the above requirement, Audit noted that the total supplementary budgets of **UGX.4.417Tn** were initiated, approved and utilized without any involvement of the program work- committees but rather with direct engagement with the Votes. There is risk of misalignment of programme outputs and performance targets, as well as undermining the implementation of programme based budgeting approach. The PS/ST explained that appropriate action would be taken.", "The PS/ST was advised  to strengthen  the functionalities of the Programme Working Groups and have them involved during the process of making decisions for supplementary budgets."], ["**1.7**", "**Failure to budget for Non-Tax revenue on the PBS** Government procured the Programme Budgeting System (PBS) to be used by Government Agencies, MDAs and Local Governments for the budgeting process, Execution of the budget and performance reporting. It was noted that the system had a Budget module for preparing budget documentations during planning, preparation and execution. Review of Program Based Budgeting (PBB) tool extracts such as the approved estimates, work plans and quarterly performance reports and IFMS records revealed that that NTR budgets for the respective MDAs were neither uploaded on PBS nor IFMS. The budgeting tool only had details regarding expenditure, and no revenue was included. I further noted that several Accounting Officers disowned the figures incorporated the NTR Estimates by the tax policy department, indicating that they had not been consulted in arriving at the estimates incorporated therein.", "I advised the PS/ST to ensure that all Ministries, Departments and Agencies budget for the  Non-Tax Revenue and have the details provided in the IFMS and the PBS."]], "metadata": {"headings": [{"headings_0": {"content": "Table 4: Summarising Key audit observations on Budget Performance", "page": 20, "level": 2}}], "page": 24, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["No", "Observation", "Recommendation"], "type": "table"}}, {"content": "24", "metadata": {"headings": [{"headings_0": {"content": "Table 4: Summarising Key audit observations on Budget Performance", "page": 20, "level": 2}}], "page": 24, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Absence of proper revenue estimates for each entity undermines transparency, affects motivation of staff, and hampers performance assessment. The PS/ST V explained that the PBS system had been upgraded and provided a window for projecting NTR for all MDAs.", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 4: Summarising Key audit observations on Budget Performance", "page": 20, "level": 2}}], "page": 25, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["No", "Observation"], "type": "table"}}, {"content": "I have also issued a separate detailed audit report in regard to budget performance. \n2.1.2 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL \nOver the years, execution of the Government budget has been characterized by wage \noverruns and persistent requests to the Minister for Finance Planning and Economic Development (MoFPED) by entities, for supplementary funding to cater for shortfalls on salaries, yet this is an area where employee numbers are certain and specific. In his letter to the Auditor General dated 29th November 2022 referenced HRM 155/222/02, the \nMinister for Finance Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent \nsupplementary requests for additional funds to cater for wage shortfalls, there has not been significant results and yet expenditure on wage is a substantial percentage of all \nentity budgets. Other anomalies highlighted included: payments for non-existent \nemployees, underpayments to staff and irregular overpayments to staff, among others. \nAccordingly, during the year, I carried out a special audit of all salary payrolls across \nGovernment, to establish the root causes of the identified challenges and propose remedial measures accordingly. The audit covered the last four financial years 2019/2020 \nto 2022/2023. The matters relating to the audit of the payroll for the financial year 2022/2023 have been included in the entity reports as a Key Audit Matter. However, the \nfollowing are a summary of the key findings from the salary payroll audit; \n2.1.2.1 Validation of Government Employees \nThe payroll validation exercise covered 367 entities comprising of: 162 MDAs, 176 LGs and 29 Other Government organisations for the month of February 2023. Of the above, only 265 MDAs and LGs process their payrolls through Ministry of Public Service (MoPS) while 102 MDAs utilize other payroll systems separate/different from Integrated Personnel Payroll System (IPPS)/Human Capital Management System (HCMS) utilized by MoPS. This has the effect of limiting the Ministry\u2019s purview over the Human resources in those entities outside the IPPS/HCMS. The table below summarises the number of employees on the \npayrolls that were submitted for validation; \n25 \nTable 5: Showing number of staff on main and short-term/temporary payrolls \nsubmitted for validation", "metadata": {"headings": [{"headings_0": {"content": "I have also issued a separate detailed audit report in regard to budget performance.", "page": 25, "level": 2}}, [{"headings_0": {"content": "2.1.2 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL", "page": 25, "level": 5}}], [{"headings_0": {"content": "Over the years, execution of the Government budget has been characterized by wage", "page": 25, "level": 2}}], [{"headings_0": {"content": "Over the years, execution of the Government budget has been characterized by wage", "page": 25, "level": 2}}], [{"headings_0": {"content": "Minister for Finance Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent", "page": 25, "level": 4}}], [{"headings_0": {"content": "Minister for Finance Planning and Economic Development (MoFPED) highlighted that, despite the reforms introduced by Government to mitigate against persistent", "page": 25, "level": 4}}], [{"headings_0": {"content": "entity budgets. Other anomalies highlighted included: payments for non-existent", "page": 25, "level": 2}}], [{"headings_0": {"content": "entity budgets. Other anomalies highlighted included: payments for non-existent", "page": 25, "level": 2}}], [{"headings_0": {"content": "Accordingly, during the year, I carried out a special audit of all salary payrolls across", "page": 25, "level": 2}}], [{"headings_0": {"content": "Accordingly, during the year, I carried out a special audit of all salary payrolls across", "page": 25, "level": 2}}], [{"headings_0": {"content": "to 2022/2023. The matters relating to the audit of the payroll for the financial year 2022/2023 have been included in the entity reports as a Key Audit Matter. However, the", "page": 25, "level": 4}}], [{"headings_0": {"content": "to 2022/2023. The matters relating to the audit of the payroll for the financial year 2022/2023 have been included in the entity reports as a Key Audit Matter. However, the", "page": 25, "level": 4}}], [{"headings_0": {"content": "2.1.2.1 Validation of Government Employees", "page": 25, "level": 5}}], [{"headings_0": {"content": "The payroll validation exercise covered 367 entities comprising of: 162 MDAs, 176 LGs and 29 Other Government organisations for the month of February 2023. Of the above, only 265 MDAs and LGs process their payrolls through Ministry of Public Service (MoPS) while 102 MDAs utilize other payroll systems separate/different from Integrated Personnel Payroll System (IPPS)/Human Capital Management System (HCMS) utilized by MoPS. This has the effect of limiting the Ministry\u2019s purview over the Human resources in those entities outside the IPPS/HCMS. The table below summarises the number of employees on the", "page": 25, "level": 1}}], [{"headings_0": {"content": "The payroll validation exercise covered 367 entities comprising of: 162 MDAs, 176 LGs and 29 Other Government organisations for the month of February 2023. Of the above, only 265 MDAs and LGs process their payrolls through Ministry of Public Service (MoPS) while 102 MDAs utilize other payroll systems separate/different from Integrated Personnel Payroll System (IPPS)/Human Capital Management System (HCMS) utilized by MoPS. This has the effect of limiting the Ministry\u2019s purview over the Human resources in those entities outside the IPPS/HCMS. The table below summarises the number of employees on the", "page": 25, "level": 1}}], [{"headings_0": {"content": "The payroll validation exercise covered 367 entities comprising of: 162 MDAs, 176 LGs and 29 Other Government organisations for the month of February 2023. Of the above, only 265 MDAs and LGs process their payrolls through Ministry of Public Service (MoPS) while 102 MDAs utilize other payroll systems separate/different from Integrated Personnel Payroll System (IPPS)/Human Capital Management System (HCMS) utilized by MoPS. This has the effect of limiting the Ministry\u2019s purview over the Human resources in those entities outside the IPPS/HCMS. The table below summarises the number of employees on the", "page": 25, "level": 1}}], [{"headings_0": {"content": "Table 5: Showing number of staff on main and short-term/temporary payrolls", "page": 26, "level": 2}}], [{"headings_0": {"content": "Table 5: Showing number of staff on main and short-term/temporary payrolls", "page": 26, "level": 2}}]], "page": 25, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["MDAs & LGs processing  through MoPS", "265", "362,007", "6,251", "368,523"], ["MDAs outside of MoPS", "73", "13,466", "2,061", "15,600"], ["Other Government Organisations", "29", "12,231", "614", "12,874"], ["**Total**", "**367**", "**387,704**", "**8,926**", "**396,997**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 5: Showing number of staff on main and short-term/temporary payrolls", "page": 26, "level": 2}}], "page": 26, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Category", "No. of entities", "Staff on the main payroll", "Staff on the short- term/temporary payroll", "Total number of staff on the payrolls"], "type": "table"}}, {"content": "The validation results were as follows in table below; \nTable 6: Summarising validation results", "metadata": {"headings": [{"headings_0": {"content": "The validation results were as follows in table below;", "page": 26, "level": 2}}, [{"headings_0": {"content": "Table 6: Summarising validation results", "page": 26, "level": 2}}]], "page": 26, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["**Employees recommende d to be left on the payroll**", "Total number of employees fully verified", "331,670", "14,849", "12,234", "358,753"], [null, "Total number of employees partially verified", "24,824", "297", "318", "25,439"], [null, "Not appeared but Accounted for (on payroll)", "1,972", "126", "148", "2,246"], [null, "Employees who appeared for headcount but were not on the payroll - New records", "7,446", "172", "126", "7,744"], [null, "**Total left on payroll**", "**365,912**", "**15,444**", "**12,826**", "**394,182**"], ["", "", "", "", "", ""], ["**Employees recommende d to be removed from the payroll**", "Total number of employees who appeared but were not verified", "2,044", "20", "3", "2,067"], [null, "Accounted for (Off payroll)", "5,952", "230", "125", "6,307"], [null, "Not accounted for", "1,796", "5", "17", "1,818"], [null, "**Total recommended for removal from the payroll**", "**9,792**", "**255**", "**145**", "**10,192**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 6: Summarising validation results", "page": 26, "level": 2}}], "page": 26, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Categorisation", "Details", "MDAs & LGs processin g through MoPS", "MDAs outsid e of MoPS", "Other Governmen t organisatio ns", "Total"], "type": "table"}}, {"content": "26 \nFrom table 6 above, the following was noted; \na) \nA total of 358,753 employees who appeared for the validation exercise presented \nall the pre-requisite documents/information and were fully verified. These were \nconfirmed by the respective Accounting Officers. \nb) \nA total of 25,439 partially verified employees did not present all the requisite \ndocuments but were recommended to be temporarily left on payroll until the \nresponsible Appointing Authority verifies them and takes appropriate action. \nc) \n2,246 employees did not appear for validation and were away for genuine reasons, including official leave, sick leave, secondment, and official work abroad, among others. These were recommended to be left on the payroll, and arrangements made to ensure validation upon their return to duty. \nd) \n7,744 individuals whose names were not on the base payroll (February 2023), appeared for the validation exercise and presented all pre-requisite documents. \nThese individuals were confirmed to be genuine employees by Accounting Officers \nand were recommended to be included on the validated payroll. \ne) \n2,067 employees who were paid UGX.1.87Bn in the base month (UGX.22.44Bn \nannually), appeared for validation but did not satisfy the requirements of the \nvalidation exercise. Accordingly, these were recommended to be omitted from the \nvalidated payrolls. \nf) \n6,307 employees were either confirmed dead, absconded, or retired by the time \nof validation. Out of these, 2,483 employees were removed from the payroll in time, while 3,824 were not deleted promptly and as a result, UGX.23.62Bn was irregularly paid to them after their exit date. These were recommended to be \nomitted from the validated payroll. \ng) \n1,818 individuals who were paid UGX.0.56Bn in the base month alone (i.e., \nFebruary 2023), were non-existent and hence confirmed ghost employees. Payments made to these employees could have led to a potential annual financial loss of UGX.6.72Bn to Government. These were accordingly recommended to be \nomitted from the validated payroll. \nRecommendations \nThe key recommendations made were as follows; \n", "metadata": {"headings": [{"headings_0": {"content": "Table 6: Summarising validation results", "page": 26, "level": 2}}, [{"headings_0": {"content": "From table 6 above, the following was noted;", "page": 27, "level": 2}}], [{"headings_0": {"content": "a)", "page": 27, "level": 5}}], [{"headings_0": {"content": "a)", "page": 27, "level": 5}}], [{"headings_0": {"content": "all the pre-requisite documents/information and were fully verified. These were", "page": 27, "level": 2}}], [{"headings_0": {"content": "all the pre-requisite documents/information and were fully verified. These were", "page": 27, "level": 2}}], [{"headings_0": {"content": "b)", "page": 27, "level": 5}}], [{"headings_0": {"content": "A total of 25,439 partially verified employees did not present all the requisite", "page": 27, "level": 2}}], [{"headings_0": {"content": "A total of 25,439 partially verified employees did not present all the requisite", "page": 27, "level": 2}}], [{"headings_0": {"content": "responsible Appointing Authority verifies them and takes appropriate action.", "page": 27, "level": 2}}], [{"headings_0": {"content": "c)", "page": 27, "level": 5}}], [{"headings_0": {"content": "c)", "page": 27, "level": 5}}], [{"headings_0": {"content": "d)", "page": 27, "level": 5}}], [{"headings_0": {"content": "d)", "page": 27, "level": 5}}], [{"headings_0": {"content": "These individuals were confirmed to be genuine employees by Accounting Officers", "page": 27, "level": 2}}], [{"headings_0": {"content": "These individuals were confirmed to be genuine employees by Accounting Officers", "page": 27, "level": 2}}], [{"headings_0": {"content": "e)", "page": 27, "level": 5}}], [{"headings_0": {"content": "2,067 employees who were paid UGX.1.87Bn in the base month (UGX.22.44Bn", "page": 27, "level": 2}}], [{"headings_0": {"content": "2,067 employees who were paid UGX.1.87Bn in the base month (UGX.22.44Bn", "page": 27, "level": 2}}], [{"headings_0": {"content": "validation exercise. Accordingly, these were recommended to be omitted from the", "page": 27, "level": 2}}], [{"headings_0": {"content": "validation exercise. Accordingly, these were recommended to be omitted from the", "page": 27, "level": 2}}], [{"headings_0": {"content": "f)", "page": 27, "level": 5}}], [{"headings_0": {"content": "f)", "page": 27, "level": 5}}], [{"headings_0": {"content": "of validation. Out of these, 2,483 employees were removed from the payroll in time, while 3,824 were not deleted promptly and as a result, UGX.23.62Bn was irregularly paid to them after their exit date. These were recommended to be", "page": 27, "level": 4}}], [{"headings_0": {"content": "of validation. Out of these, 2,483 employees were removed from the payroll in time, while 3,824 were not deleted promptly and as a result, UGX.23.62Bn was irregularly paid to them after their exit date. These were recommended to be", "page": 27, "level": 4}}], [{"headings_0": {"content": "g)", "page": 27, "level": 5}}], [{"headings_0": {"content": "g)", "page": 27, "level": 5}}], [{"headings_0": {"content": "February 2023), were non-existent and hence confirmed ghost employees. Payments made to these employees could have led to a potential annual financial loss of UGX.6.72Bn to Government. These were accordingly recommended to be", "page": 27, "level": 4}}], [{"headings_0": {"content": "February 2023), were non-existent and hence confirmed ghost employees. Payments made to these employees could have led to a potential annual financial loss of UGX.6.72Bn to Government. These were accordingly recommended to be", "page": 27, "level": 4}}], [{"headings_0": {"content": "Recommendations", "page": 27, "level": 5}}], [{"headings_0": {"content": "Recommendations", "page": 27, "level": 5}}], [{"headings_0": {"content": "Recommendations", "page": 27, "level": 5}}]], "page": 26, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- I advised Government to ensure that all MDAs and LGs should have their salaries", "metadata": {"headings": [{"headings_0": {"content": "Recommendations", "page": 27, "level": 5}}], "page": 27, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "processed through the MoPS HCMS. Where entities have separate HCM systems, \nIinterfaces between the MoPS HCMS and various systems being utilized by such \nentities should be developed, to ensure seamless sharing of data, which MoPS may \nrequire from time to time. \n27", "metadata": {"headings": [{"headings_0": {"content": "processed through the MoPS HCMS. Where entities have separate HCM systems,", "page": 27, "level": 2}}, [{"headings_0": {"content": "processed through the MoPS HCMS. Where entities have separate HCM systems,", "page": 27, "level": 2}}], [{"headings_0": {"content": "entities should be developed, to ensure seamless sharing of data, which MoPS may", "page": 27, "level": 2}}], [{"headings_0": {"content": "entities should be developed, to ensure seamless sharing of data, which MoPS may", "page": 27, "level": 2}}], [{"headings_0": {"content": "entities should be developed, to ensure seamless sharing of data, which MoPS may", "page": 27, "level": 2}}]], "page": 27, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- The Accounting Officers of the entities where employees were recommended for removal, should delete the names in question from the payrolls.", "metadata": {"headings": [{"headings_0": {"content": "entities should be developed, to ensure seamless sharing of data, which MoPS may", "page": 27, "level": 2}}], "page": 28, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": [["**1.**", "Ministry of Finance, Planning and Economic Development", "FSD - Support PDM implementation", "1.600"], ["**2.**", "Ministry of Local Government", "PDM Secretariat and support to coordination", "21.980"], ["**3.**", "Ministry of Gender, Labour and Social Development", "Mindset Change interventions", "1.000"], ["**4.**", "Ministry of Information, and Communications Technology", "IT Support to PDM", "13.800"], ["**5.**", "Uganda Bureau of Statistics (UBOS)", "Data collection and validation", "4.000"], ["**6.**", "Local Governments", "Administration costs and salaries for Parish Chiefs", "40.270"], ["", "**Total**", "", "**82.65**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 7: Summarising PDM Releases", "page": 29, "level": 2}}], "page": 29, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Entity", "Purpose", "Amount \u2013 UGX Bn"], "type": "table"}}, {"content": "With the exception of Pillar 3, which is funded separately under MoFPED for direct disbursement of Parish Revolving Fund (PRF), other pillars continue to be funded under existing government institutional arrangements where MDAs must align their plans, interventions and budgets for implementation of the PDM. \nI designed audit procedures to;", "metadata": {"headings": [{"headings_0": {"content": "With the exception of Pillar 3, which is funded separately under MoFPED for direct disbursement of Parish Revolving Fund (PRF), other pillars continue to be funded under existing government institutional arrangements where MDAs must align their plans, interventions and budgets for implementation of the PDM.", "page": 29, "level": 4}}, [{"headings_0": {"content": "With the exception of Pillar 3, which is funded separately under MoFPED for direct disbursement of Parish Revolving Fund (PRF), other pillars continue to be funded under existing government institutional arrangements where MDAs must align their plans, interventions and budgets for implementation of the PDM.", "page": 29, "level": 4}}]], "page": 29, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Assess Government\u2019s institutional arrangements and preparedness to implement", "metadata": {"headings": [{"headings_0": {"content": "With the exception of Pillar 3, which is funded separately under MoFPED for direct disbursement of Parish Revolving Fund (PRF), other pillars continue to be funded under existing government institutional arrangements where MDAs must align their plans, interventions and budgets for implementation of the PDM.", "page": 29, "level": 4}}], "page": 29, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nthe PDM strategy at both the National and Sub-national levels (HLGs and LLG and \nPDM SACCO levels), \n", "metadata": {"headings": [{"headings_0": {"content": "With the exception of Pillar 3, which is funded separately under MoFPED for direct disbursement of Parish Revolving Fund (PRF), other pillars continue to be funded under existing government institutional arrangements where MDAs must align their plans, interventions and budgets for implementation of the PDM.", "page": 29, "level": 4}}, [{"headings_0": {"content": "the PDM strategy at both the National and Sub-national levels (HLGs and LLG and", "page": 29, "level": 2}}], [{"headings_0": {"content": "the PDM strategy at both the National and Sub-national levels (HLGs and LLG and", "page": 29, "level": 2}}], [{"headings_0": {"content": "the PDM strategy at both the National and Sub-national levels (HLGs and LLG and", "page": 29, "level": 2}}]], "page": 29, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Establish whether MDA&LGs\u2019 planning and budgeting processes are aligned to the implementation of the PDM strategy, and", "metadata": {"headings": [{"headings_0": {"content": "the PDM strategy at both the National and Sub-national levels (HLGs and LLG and", "page": 29, "level": 2}}], "page": 29, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "the PDM strategy at both the National and Sub-national levels (HLGs and LLG and", "page": 29, "level": 2}}], "page": 29, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Assess whether the PDM Pillars have been implemented in accordance with the PDM policy and guidelines.", "metadata": {"headings": [{"headings_0": {"content": "the PDM strategy at both the National and Sub-national levels (HLGs and LLG and", "page": 29, "level": 2}}], "page": 29, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "The matters relating to the audit of the PDM for the financial year 2022/2023 have been \nincluded in the entity reports as a Key Audit Matter. The key observations are summarised \nbelow; \n29 \nTable 8: summarising Key audit observations on PDM Audit", "metadata": {"headings": [{"headings_0": {"content": "the PDM strategy at both the National and Sub-national levels (HLGs and LLG and", "page": 29, "level": 2}}, [{"headings_0": {"content": "included in the entity reports as a Key Audit Matter. The key observations are summarised", "page": 29, "level": 2}}], [{"headings_0": {"content": "included in the entity reports as a Key Audit Matter. The key observations are summarised", "page": 29, "level": 2}}], [{"headings_0": {"content": "included in the entity reports as a Key Audit Matter. The key observations are summarised", "page": 29, "level": 2}}], [{"headings_0": {"content": "Table 8: summarising Key audit observations on PDM Audit", "page": 30, "level": 2}}]], "page": 29, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**a)**", "**Planning and budget performance** Out of an approved budget of UGX.1.086Tn for 4 sampled participating MDAs for implementation of PDM activities, UGX. 1,080Tn (99.42%) was released, resulting in a deficit of UGX.6.257Bn As result, 21 activities were not implemented. Thus affecting training of Trainers, Mobilization of value chain actors, coordination and monitoring of PDM activities at Lower Local Governments. The Accounting Officers explained that the unimplemented activities had been rolled over to the subsequent financial year. The Accounting Officers further explained their respective departments and agencies had continued to main stream PDM activities in their routine work plans and that PDM Roll out, coordination, sensitization, monitoring and evaluation activities would be reprioritized under their budget while further engagement with MoFPED for increased funding was being undertaken.", "I advised the Accounting Officers to follow up with MoFPED to ensure that the required funding is obtained to implement the rolled over activities."], ["**b)**", "**Un-funded PDM SACCOS** An analysis was made using the payments detail XML file of MoFPED and it was established that all the budgeted amount of UGX. 1,059.4Bn meant for 10,594 SACCOs was released to 10,586 SACCOs leading to 8 unfunded SACCOs. As a result, the objectives of the PDM in the 9 parishes were not achieved. The Accounting Officer of MoFPED explained that the balance of 8 Parishes was yet to be cleared for capitalisation because the responsible Local Governments had not yet submitted to MoFPED information to facilitate transfer of funds.", "The Accounting Officer should fast track the verification of existence of these Parishes and have the SACCOs therein funded."], ["**c)**", "**Late Disbursement of Funds** Paragraph 10(v) of the Budget Execution Circular for FY 2022/2023, requires MoFPED to disburse UGX.25 million (UGX. 264.85 million) Parish Revolving Funds (PRF) to qualifying PDM SACCOs on a quarterly basis. I noted that;  \uf0b7 No funds were disbursed to any of the 10,594 SACCOs in quarter 1 yet UGX.264.85Bn was expected per quarter.", "I informed the Accounting Officers that the matter would be brought to the attention of MoFPED."]], "metadata": {"headings": [{"headings_0": {"content": "Table 8: summarising Key audit observations on PDM Audit", "page": 30, "level": 2}}], "page": 30, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Audit observation", "Recommendation"], "type": "table"}}, {"content": "30", "metadata": {"headings": [{"headings_0": {"content": "Table 8: summarising Key audit observations on PDM Audit", "page": 30, "level": 2}}], "page": 30, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["\uf0b7 Only 8,860 out of the 10,594 SACCOs received PRF of UGX.221.500Bn in quarter 2 \uf0b7 Only 905 out of the 10,594 SACCOs received UGX. 22.625Bn. \uf0b7 10,585 SACCOs received a sum of UGX.814.350Bn instead of UGX.264.85Bn quarterly disbursements in quarter 4. This was attributed to inconsistent quarterly disbursements to SACCOs whereby 10,585 SACCOs received all the disbursement for the previous quarters in quarter 4. Consequently, there was delayed disbursement to SACCO beneficiaries which affected the intended timely transformation of the subsistence households into the money economy. The Accounting Officers explained that the mandate to release funds lies with the MoFPED.", "", null], ["**d)**", "**Utilisation of PDM Funds at MDAs** I reviewed the utilization of PDM funds and noted the following; \uf0b7 Out of the total receipts of UGX.1.080Bn, UGX.1.078Bn (99.81%) was spent by 4 participating MDAs resulting to un-utilized funds of UGX.2.022Bn (0.2%). The funds that were not absorbed were meant for 8 activities which were partially or not implemented. Failure to utilize PDM funds for administrative costs and coordination of PDM activities undermines the achievement of the overall goal. The Accounting Officers explained that the unimplemented activities have been rolled over to the subsequent financial year.", "I advised the Accounting Officers to follow up with MoFPED to ensure that the required funding to implement the rolled over activities is provided and activities implemented."], ["**e)**", "**Disbursement of Parish Revolving Fund (PRF) to the Households** Paragraph of the Users Handbook for the Parish Revolving Fund (PRF) under PDM Pillar 3 - Financial Inclusion October 2022 stipulates that the money for each Parish under the PRF shall be disbursed directly from the consolidated fund (at Bank of Uganda) to the PDM SACCO bank account solely for on- lending to subsistence households in the parish who are members of a registered PDM Enterprise Group in that parish.", "I informed the Accounting Officers that the matter of delayed disbursement would be brought to the attention of MoFPED."]], "metadata": {"headings": [{"headings_0": {"content": "Table 8: summarising Key audit observations on PDM Audit", "page": 30, "level": 2}}], "page": 31, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Audit observation", "Recommendation"], "type": "table"}}, {"content": "31", "metadata": {"headings": [{"headings_0": {"content": "Table 8: summarising Key audit observations on PDM Audit", "page": 30, "level": 2}}], "page": 31, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["I noted that 6,911 PDM SACCOs in 138 LGs had disbursed UGX.478.304Bn (58%) out of the PRF received of UGX.820.798Bn leaving UGX.342.493Bn (42%) undisbursed by end of the financial year 2022/2023. I also noted that 1,303 SACCOs in 28 LGs had not disbursed any of the PRF funds received of UGX.28.479Bn to households. I further noted that 62 PDM SACCOs in KCCA had not disbursed PRF funds worth UGX.6.2Bn to households by 14th November 2023. The low rate of disbursement of Parish Revolving Fund (PRF) may undermine the achievement of the pillar objective of eradicating poverty. The Accounting Officers attributed this to; \uf0b7 Late release of funds by MoFPED and delays to authorise disbursement of funds to the beneficiaries by the PDM Secretariat. \uf0b7 Delayed training in the application of the lending tool (PDMIS). The Accounting Officers explained that further sensitization would be done to encourage utilisation of funds.", "", null], ["**f)**", "**Implementation of Ineligible, and Non-Existent Projects** Paragraph 32 (b) PDM - A LG Guide for Supporting Households & Enterprise Groups in Accessing Loans Under the PRF (Guide No.2), January 2023 states that a PRF has been established to ensure loans, of up to UGX. 1 million per household, are provided to subsistence households through a special type of a multi-purpose cooperative called the PDM SACCO. Each loan under the PRF shall mainly be used for purchasing capital inputs and operational expenditures e.g. seeds, fertilisers, acaricides, veterinary drugs etc. I reviewed loan files and carried out physical inspections where I observed the following; \uf0b7 In 68 LGs, 604 beneficiaries in 242 PDM SACCOs had implemented ineligible projects. \uf0b7 In 20 LGs, 53 beneficiaries in 44 PDM SACCOs had non- existent projects.", "I advised the Accounting Officers to improve supervision and monitoring to ensure that implementation is as planned."]], "metadata": {"headings": [{"headings_0": {"content": "Table 8: summarising Key audit observations on PDM Audit", "page": 30, "level": 2}}], "page": 32, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Audit observation", "Recommendation"], "type": "table"}}, {"content": "32", "metadata": {"headings": [{"headings_0": {"content": "Table 8: summarising Key audit observations on PDM Audit", "page": 30, "level": 2}}], "page": 32, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Implementation of ineligible projects and non-existent projects undermines the achievement of PDM objectives. The Accounting Officers attributed this to seasonal variations that were unfavourable for the particular funded projects.", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 8: summarising Key audit observations on PDM Audit", "page": 30, "level": 2}}], "page": 33, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Audit observation"], "type": "table"}}, {"content": [["June 2023", "44,673", "52,862", "97,499", "12.27%"], ["June 2022", "38,376", "48,463", "86,839", "15.60%"], ["June 2021", "30,806", "44,313", "75,119", "32.04%"], ["June 2020", "17,975", "38,196", "56,892", "23.5%"], ["June 2019", "15,221", "30,905", "46,057", "-"]], "metadata": {"headings": [{"headings_0": {"content": "Table 9: Showing Government Debt", "page": 35, "level": 2}}], "page": 35, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Financial year ended", "Domestic debt (UGX Bn)", "Foreign debt (UGX Bn)", "Total (UGX Bn)", "% change"], "type": "table"}}, {"content": "From the above, it was noted that there has been a consistent increase in the total debt as evidenced by an increase of 111.7% in the five years from 2018/19 of UGX.46Tn, to UGX.97.499Tn as at 30 th June 2023. The net increase in the debt is due to increased borrowing from both the domestic and external sources, with domestic debt accounting for a higher increase. \nAs noted in my prior audit report, Public debt is continuously on the rise, a fact that is \nattributed to persistent budget deficits (mismatch of Government revenue and expenditure), rollover of liquidity papers, Bond switches, private placements, new \nborrowings for various development projects and foreign exchange loss arising from the \n35 \ndepreciation of Ugandan Shilling against stronger currencies. The graph 1 below illustrates the trend of public debt stock by type over the past five years; \nGraph 1: Illustrating public debt status over the 5 FYs \nTrend of Public debt over the years 60,000  \n50,000  \n40,000  \n30,000  \n20,000  \nPublicDebt 10,000 \n0  \nJune, 2019 June, 2020 June, 2021 June, 2022 June, 2023 \nDomestic debt (UGX Bn) 15,221 17,975 30,806 38,376 44673 Foreign debt (UGX Bn) 30,905 38,196 44,313 48,463 52,862 \nDomestic debt (UGX Bn)  \nForeign debt (UGX Bn) \nFigure 1: Public Debt Portfolio \nThe increasing trend in the government debt position reduces the available resources for \nboth funding development projects and service delivery as huge resources will be directed towards debt repayment. \nThe Accounting Officer acknowledged the observation and explained that the Government \nwas undertaking the multipronged approach to minimize the rate of debt accumulation, \nand also prioritizing borrowing on non-concessional and Export Credit Agency terms. \nRecommendation \nI advised Government to consider reviewing its current debt strategy with a view of \nincorporating more effective approaches aimed at containing the upward debt position trend . \n2.1.8.2 Analysis of External Debt \nUganda\u2019s external debt as at 30th June 2023 is made up of Multilateral Creditors \n(UGX.32.748Tn), Bilateral Creditors (UGX.12.932Tn) and Commercial Banks (UGX.7.146Tn). Refer to the graph 2 below; \n36 \nGraph 2: External Debt composition by Funding category", "metadata": {"headings": [{"headings_0": {"content": "Table 9: Showing Government Debt", "page": 35, "level": 2}}, [{"headings_0": {"content": "Table 9: Showing Government Debt", "page": 35, "level": 2}}], [{"headings_0": {"content": "attributed to persistent budget deficits (mismatch of Government revenue and expenditure), rollover of liquidity papers, Bond switches, private placements, new", "page": 35, "level": 4}}], [{"headings_0": {"content": "attributed to persistent budget deficits (mismatch of Government revenue and expenditure), rollover of liquidity papers, Bond switches, private placements, new", "page": 35, "level": 4}}], [{"headings_0": {"content": "attributed to persistent budget deficits (mismatch of Government revenue and expenditure), rollover of liquidity papers, Bond switches, private placements, new", "page": 35, "level": 4}}], [{"headings_0": {"content": "attributed to persistent budget deficits (mismatch of Government revenue and expenditure), rollover of liquidity papers, Bond switches, private placements, new", "page": 35, "level": 4}}], [{"headings_0": {"content": "Graph 1: Illustrating public debt status over the 5 FYs", "page": 36, "level": 2}}], [{"headings_0": {"content": "Graph 1: Illustrating public debt status over the 5 FYs", "page": 36, "level": 2}}], [{"headings_0": {"content": "Graph 1: Illustrating public debt status over the 5 FYs", "page": 36, "level": 2}}], [{"headings_0": {"content": "Graph 1: Illustrating public debt status over the 5 FYs", "page": 36, "level": 2}}], [{"headings_0": {"content": "Graph 1: Illustrating public debt status over the 5 FYs", "page": 36, "level": 2}}], [{"headings_0": {"content": "Graph 1: Illustrating public debt status over the 5 FYs", "page": 36, "level": 2}}], [{"headings_0": {"content": "The increasing trend in the government debt position reduces the available resources for", "page": 36, "level": 2}}], [{"headings_0": {"content": "The increasing trend in the government debt position reduces the available resources for", "page": 36, "level": 2}}], [{"headings_0": {"content": "The Accounting Officer acknowledged the observation and explained that the Government", "page": 36, "level": 2}}], [{"headings_0": {"content": "The Accounting Officer acknowledged the observation and explained that the Government", "page": 36, "level": 2}}], [{"headings_0": {"content": "and also prioritizing borrowing on non-concessional and Export Credit Agency terms.", "page": 36, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 36, "level": 5}}], [{"headings_0": {"content": "I advised Government to consider reviewing its current debt strategy with a view of", "page": 36, "level": 2}}], [{"headings_0": {"content": "I advised Government to consider reviewing its current debt strategy with a view of", "page": 36, "level": 2}}], [{"headings_0": {"content": "2.1.8.2 Analysis of External Debt", "page": 36, "level": 5}}], [{"headings_0": {"content": "Uganda\u2019s external debt as at 30th June 2023 is made up of Multilateral Creditors", "page": 36, "level": 2}}], [{"headings_0": {"content": "Uganda\u2019s external debt as at 30th June 2023 is made up of Multilateral Creditors", "page": 36, "level": 2}}], [{"headings_0": {"content": "Uganda\u2019s external debt as at 30th June 2023 is made up of Multilateral Creditors", "page": 36, "level": 2}}], [{"headings_0": {"content": "Graph 2: External Debt composition by Funding category", "page": 37, "level": 2}}]], "page": 35, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "7,146 12,932 32,748 0 5,000 10,000 15,000 20,000 25,000 30,000 35,000 Commercial Banks Bilateral creditors Multilateral creditors Amount Fundingcategory Composition external debt by funder", ""], ["12,932 15,000 20,000 25,000 30,000 35,000 Amount", null, null]], "metadata": {"headings": [{"headings_0": {"content": "Graph 2: External Debt composition by Funding category", "page": 37, "level": 2}}], "page": 37, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_6"], "type": "table"}}, {"content": "Figure 2: External Debt composition by Funding category \nAnalysis of the trend of external debt over the last five years revealed a linear growth in \nthe level of external debt over the years. There has been a consistent increase from UGX.30.905Tn in the Financial Year 2018/19 to UGX.52.826Tn in 2022/23, representing \nan overall growth of 71% over the period. The details are given in the Table 8 and graph 3 below; \nTable 8: Table Showing growth in external debt", "metadata": {"headings": [{"headings_0": {"content": "Graph 2: External Debt composition by Funding category", "page": 37, "level": 2}}, [{"headings_0": {"content": "Graph 2: External Debt composition by Funding category", "page": 37, "level": 2}}], [{"headings_0": {"content": "the level of external debt over the years. There has been a consistent increase from UGX.30.905Tn in the Financial Year 2018/19 to UGX.52.826Tn in 2022/23, representing", "page": 37, "level": 4}}], [{"headings_0": {"content": "the level of external debt over the years. There has been a consistent increase from UGX.30.905Tn in the Financial Year 2018/19 to UGX.52.826Tn in 2022/23, representing", "page": 37, "level": 4}}], [{"headings_0": {"content": "Table 8: Table Showing growth in external debt", "page": 37, "level": 2}}]], "page": 37, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["2022/23", "52,826.00", "4,398.00", "9.08"], ["2021/22", "48,428.00", "4,430.72", "10.07"], ["2020/21", "43,997.28", "5,080.69", "13.05"], ["2019/20", "38,916.59", "8,010.97", "25.92"], ["2018/19", "30,905.61", "-", "-"]], "metadata": {"headings": [{"headings_0": {"content": "Table 8: Table Showing growth in external debt", "page": 37, "level": 2}}], "page": 37, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Financial year", "Amount (UGX Billions)", "Increase (UGX Billions)", "% Change"], "type": "table"}}, {"content": "37 \nGraph 3: External Debt Trend", "metadata": {"headings": [{"headings_0": {"content": "Table 8: Table Showing growth in external debt", "page": 37, "level": 2}}, [{"headings_0": {"content": "Graph 3: External Debt Trend", "page": 38, "level": 2}}]], "page": 37, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "June, 2019 June, 2020 June, 2021 June, 2022 June, 2023 Foreign debt (UGX Bn) 30,905 38,196 44,313 48,463 52,862 0 10,000 20,000 30,000 40,000 50,000 60,000 ExternalDebt FYs **TREND OF EXTERNAL DEBT OVER THE YEARS**", ""], ["FYs", null, null], ["**Figure 3:** External Debt Trend", null, null]], "metadata": {"headings": [{"headings_0": {"content": "Graph 3: External Debt Trend", "page": 38, "level": 2}}], "page": 38, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_8"], "type": "table"}}, {"content": "It was established that the major driver of the growth in debt is the acquisition of new debt mainly for budget support. This has put pressure on the economy and has led to \nfurther borrowing from the domestic market. There is a risk that this may not be \nsustainable in the short term. \nThe PS/ST explained that Government was undertaking the multipronged approach to \nminimize the rate of debt accumulation and also prioritizing borrowing on non- concessional and ECA terms. \nRecommendation \nI advised Government to effectively implement the medium term debt management strategy, so as to ensure that the level of public debt remains sustainable. In addition, \ngovernment is advised to review the domestic revenue mobilization strategy with a view of enhancing the approaches adopted therein, so as to increase domestic revenues and narrow the fiscal deficit. \n2.1.8.3 Movement of Domestic Debt Stock \nDomestic debt portfolio is composed of long term borrowings (Treasury Bonds and \nGovernment Bonds), short-term borrowings (Treasury Bills and Government overdraft/temporary advances), Court Awards, principal and Interest payment. \nThe country\u2019s domestic debt stock, which is mainly on Treasury Bonds and Treasury Bills, \nand un-securitised debt amounted to UGX.33.25Tn as of 30th June 2023 (2021: \nUGX.36.07Tn). Trends for the past four years of domestic debt portfolio are shown \nrespectively in the table 9 below; \n38 \nTable 9: Showing domestic debt stock for the past four years", "metadata": {"headings": [{"headings_0": {"content": "Graph 3: External Debt Trend", "page": 38, "level": 2}}, [{"headings_0": {"content": "further borrowing from the domestic market. There is a risk that this may not be", "page": 38, "level": 2}}], [{"headings_0": {"content": "further borrowing from the domestic market. There is a risk that this may not be", "page": 38, "level": 2}}], [{"headings_0": {"content": "The PS/ST explained that Government was undertaking the multipronged approach to", "page": 38, "level": 2}}], [{"headings_0": {"content": "The PS/ST explained that Government was undertaking the multipronged approach to", "page": 38, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 38, "level": 5}}], [{"headings_0": {"content": "I advised Government to effectively implement the medium term debt management strategy, so as to ensure that the level of public debt remains sustainable. In addition,", "page": 38, "level": 4}}], [{"headings_0": {"content": "I advised Government to effectively implement the medium term debt management strategy, so as to ensure that the level of public debt remains sustainable. In addition,", "page": 38, "level": 4}}], [{"headings_0": {"content": "2.1.8.3 Movement of Domestic Debt Stock", "page": 38, "level": 5}}], [{"headings_0": {"content": "2.1.8.3 Movement of Domestic Debt Stock", "page": 38, "level": 5}}], [{"headings_0": {"content": "Government Bonds), short-term borrowings (Treasury Bills and Government overdraft/temporary advances), Court Awards, principal and Interest payment.", "page": 38, "level": 4}}], [{"headings_0": {"content": "The country\u2019s domestic debt stock, which is mainly on Treasury Bonds and Treasury Bills,", "page": 38, "level": 2}}], [{"headings_0": {"content": "The country\u2019s domestic debt stock, which is mainly on Treasury Bonds and Treasury Bills,", "page": 38, "level": 2}}], [{"headings_0": {"content": "UGX.36.07Tn). Trends for the past four years of domestic debt portfolio are shown", "page": 38, "level": 2}}], [{"headings_0": {"content": "UGX.36.07Tn). Trends for the past four years of domestic debt portfolio are shown", "page": 38, "level": 2}}], [{"headings_0": {"content": "UGX.36.07Tn). Trends for the past four years of domestic debt portfolio are shown", "page": 38, "level": 2}}], [{"headings_0": {"content": "Table 9: Showing domestic debt stock for the past four years", "page": 39, "level": 2}}]], "page": 38, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "**UGX-Tn**", "**UGX (Tn)**", "**%**"], ["**2022/23**", "33.25", "(2.82)", "(7.8)"], ["**2021/22**", "36.07", "5.26", "17.1"], ["**2020/21**", "30.81", "12.85", "71.5"], ["**2019/20**", "17.96", "2.47", "16.0"], ["**2018/19**", "15.50", "2.44", "18.7"]], "metadata": {"headings": [{"headings_0": {"content": "Table 9: Showing domestic debt stock for the past four years", "page": 39, "level": 2}}], "page": 39, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["FY", "Domestic Debt Stock (face value)", "Increase /(decrease)", "None"], "type": "table"}}, {"content": "From the above, it is evident that domestic debt has kept growing over the years at an average rate of more than 18.1%. \nFurther analysis has revealed a corresponding movement in the net domestic financing \nover the years. The table below shows the trends over the same period; \nTable 10: Showing trends in domestic debt stock", "metadata": {"headings": [{"headings_0": {"content": "Table 9: Showing domestic debt stock for the past four years", "page": 39, "level": 2}}, [{"headings_0": {"content": "Table 9: Showing domestic debt stock for the past four years", "page": 39, "level": 2}}], [{"headings_0": {"content": "over the years. The table below shows the trends over the same period;", "page": 39, "level": 2}}], [{"headings_0": {"content": "Table 10: Showing trends in domestic debt stock", "page": 39, "level": 2}}]], "page": 39, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Issuances (Bills & Bonds)", "7.40", "8.48", "13.69", "13.0", "10.1"], ["Redemptions (Bills & Bonds)", "5.24", "5.91", "6.98", "8.4", "6.4"], ["NET  Domestic Financing", "2.16", "2.57", "6.71", "4.6", "3.7"]], "metadata": {"headings": [{"headings_0": {"content": "Table 10: Showing trends in domestic debt stock", "page": 39, "level": 2}}], "page": 39, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Details", "FY2018/19 (UGX-Tn)", "FY2019/20 (UGX-Tn)", "FY2020/21 (UGX-Tn)", "FY2021/22 (UGX-Tn)", "FY2022/23 (UGX-Tn)"], "type": "table"}}, {"content": [["**Bond**", "2 Years", "2021/22", "10-Feb-22", "149.06", "10.999", "16.40", "32.791"], ["**Bond**", "10 Years", "2021/22", "10-Feb-22", "49.40", "17.000", "8.40", "83.979"], ["**Bond**", "10 Years", "2021/22", "10-Feb-22", "69.45", "16.000", "11.11", "111.112"], ["**Bond**", "15 Years", "2021/22", "10-Feb-22", "11.39", "16.000", "1.82", "27.342"], ["**Bond**", "20 Years", "2021/22", "10-Feb-22", "98.61", "17.500", "17.26", "345.135"], ["**Bond**", "3 years", "2022/23", "9-Feb-23", "411.22", "14.000", "57.57", "172.712"], ["**Bond**", "5 years", "2022/23", "9-Feb-23", "26.53", "14.125", "3.75", "18.738"], ["**Bond**", "10 years", "2022/23", "9-Feb-23", "61.69", "15.000", "9.25", "92.539"], ["**Bond**", "15 years", "2022/23", "9-Feb-23", "204.18", "16.000", "32.67", "490.042"], ["**Bond**", "20 years", "2022/23", "9-Feb-23", "30.74", "18.500", "5.69", "113.730"], ["**Bond**", "3 years", "2022/23", "10-Mar-23", "35.80", "14.000", "5.01", "15.038"], ["**Bond**", "5 years", "2022/23", "10-Mar-23", "64.81", "14.125", "9.15", "45.773"], ["**Bond**", "15 years", "2022/23", "10-Mar-23", "5.26", "16.000", ".84", "12.613"], ["**Bond**", "20 years", "2022/23", "10-Mar-23", "9.09", "18.500", "1.68", "33.649"], ["**Total**", null, null, null, "**1,227.24**", "", "**180.60**", "**1,595.193**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 11: Showing Bond Switches UGX1.227Tn", "page": 40, "level": 2}}], "page": 40, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Instrument", "Tenure", "F/Y", "Auction Date", "Cost (UGX Bn)", "Interest rate", "Interest per annum (UGX Bn)", "Total Interest Accumulated (UGX Bn)"], "type": "table"}}, {"content": "Further analysis revealed the following; \n", "metadata": {"headings": [{"headings_0": {"content": "Table 11: Showing Bond Switches UGX1.227Tn", "page": 40, "level": 2}}, [{"headings_0": {"content": "Table 11: Showing Bond Switches UGX1.227Tn", "page": 40, "level": 2}}]], "page": 40, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The annual increase of Bond switches of UGX.471.41Bn from UGX.377.91Bn in", "metadata": {"headings": [{"headings_0": {"content": "Table 11: Showing Bond Switches UGX1.227Tn", "page": 40, "level": 2}}], "page": 40, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "FY2021/22 to UGX.849Bn in FY 2022/23 representing 125% upward movement. \n40", "metadata": {"headings": [{"headings_0": {"content": "FY2021/22 to UGX.849Bn in FY 2022/23 representing 125% upward movement.", "page": 40, "level": 2}}, [{"headings_0": {"content": "FY2021/22 to UGX.849Bn in FY 2022/23 representing 125% upward movement.", "page": 40, "level": 2}}]], "page": 40, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- As part the approved budget for the FY 2022/23 for TOP, the cost value for the", "metadata": {"headings": [{"headings_0": {"content": "FY2021/22 to UGX.849Bn in FY 2022/23 representing 125% upward movement.", "page": 40, "level": 2}}], "page": 41, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nredemption of maturing bonds for UGX.849Bn was included and warranted. There \nis a risk of possible diversion of the already appropriated funds. \n", "metadata": {"headings": [{"headings_0": {"content": "FY2021/22 to UGX.849Bn in FY 2022/23 representing 125% upward movement.", "page": 40, "level": 2}}, [{"headings_0": {"content": "redemption of maturing bonds for UGX.849Bn was included and warranted. There", "page": 41, "level": 2}}], [{"headings_0": {"content": "redemption of maturing bonds for UGX.849Bn was included and warranted. There", "page": 41, "level": 2}}], [{"headings_0": {"content": "redemption of maturing bonds for UGX.849Bn was included and warranted. There", "page": 41, "level": 2}}]], "page": 41, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- There is an annual auction calendar for treasury bills and bonds approved and", "metadata": {"headings": [{"headings_0": {"content": "redemption of maturing bonds for UGX.849Bn was included and warranted. There", "page": 41, "level": 2}}], "page": 41, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": [["**2018/19**", "46,057", "132,090", "0.349"], ["**2019/20**", "56,892", "139,689", "0.407"], ["**2020/21**", "75,119", "148,310", "0.506"], ["**2021/22**", "86,839", "162,750", "0.534"], ["**2022/23**", "97,499", "184,895", "0.527"]], "metadata": {"headings": [{"headings_0": {"content": "Table 12: Showing debt position over the last 5 FYs Graph 4: Showing Debt to GDP ratio", "page": 42, "level": 2}}], "page": 42, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["FY", "Total Debt (UGX Bn)", "GDP (UGX Bn)", "Debt to GDP ratio"], "type": "table"}}, {"content": "Source: Uganda Bureau of Statistics and DMFAS \n42 \nFrom the above, it can be seen that though Uganda\u2019s GDP has been increasing over the years since FY2018/19, its debt position has also increased. It is noted by the linear trend of the debt to GDP ratio over the years analysed to exhibit an increasing trend in the medium term, which creates a risk factor of accumulation of unsustainable debt. \nThe Country is now at the set bench mark by the World Bank for unsustainable Debt. It should be noted that the country is already facing the impact of the public debt which is evidenced by debt restructuring and high cost of borrowing offered by the lenders. \nThe PS/ST explained that the Government was aware of the increase in debt levels, as a \nresult of the need to finance development projects. He further highlighted that to maintain prudent and sustainable levels of public debt, Government was making efforts to reduce \nborrowing in the medium term, mostly by increasing tax revenues as well as re-purposing the budget to areas with large multiplier effects for economic growth. \nRecommendation \nI advised Government to consider exploring ways of reducing dependence on debt while \nexploring avenues of enhancing revenue generation for the country and/or reducing/rationalising Government expenditures. \n2.1.8.6.2 Interest to Total Revenue Ratio \nThis benchmark shows the proportion of the domestic revenue that goes into servicing \ndomestic interest costs. Since donor grants are inherently subject to uncertainty, the interest cost of domestic debt is considered in relation to the domestically-raised \ncomponent of the budget only. The table below shows the assessment of the benchmark \nover the years; \nTable 13: Table Showing interest to total revenue ratio", "metadata": {"headings": [{"headings_0": {"content": "Table 12: Showing debt position over the last 5 FYs Graph 4: Showing Debt to GDP ratio", "page": 42, "level": 2}}, [{"headings_0": {"content": "Table 12: Showing debt position over the last 5 FYs Graph 4: Showing Debt to GDP ratio", "page": 42, "level": 2}}], [{"headings_0": {"content": "Table 12: Showing debt position over the last 5 FYs Graph 4: Showing Debt to GDP ratio", "page": 42, "level": 2}}], [{"headings_0": {"content": "Table 12: Showing debt position over the last 5 FYs Graph 4: Showing Debt to GDP ratio", "page": 42, "level": 2}}], [{"headings_0": {"content": "Table 12: Showing debt position over the last 5 FYs Graph 4: Showing Debt to GDP ratio", "page": 42, "level": 2}}], [{"headings_0": {"content": "result of the need to finance development projects. He further highlighted that to maintain prudent and sustainable levels of public debt, Government was making efforts to reduce", "page": 43, "level": 4}}], [{"headings_0": {"content": "result of the need to finance development projects. He further highlighted that to maintain prudent and sustainable levels of public debt, Government was making efforts to reduce", "page": 43, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 43, "level": 5}}], [{"headings_0": {"content": "I advised Government to consider exploring ways of reducing dependence on debt while", "page": 43, "level": 2}}], [{"headings_0": {"content": "I advised Government to consider exploring ways of reducing dependence on debt while", "page": 43, "level": 2}}], [{"headings_0": {"content": "2.1.8.6.2 Interest to Total Revenue Ratio", "page": 43, "level": 5}}], [{"headings_0": {"content": "This benchmark shows the proportion of the domestic revenue that goes into servicing", "page": 43, "level": 2}}], [{"headings_0": {"content": "This benchmark shows the proportion of the domestic revenue that goes into servicing", "page": 43, "level": 2}}], [{"headings_0": {"content": "component of the budget only. The table below shows the assessment of the benchmark", "page": 43, "level": 2}}], [{"headings_0": {"content": "component of the budget only. The table below shows the assessment of the benchmark", "page": 43, "level": 2}}], [{"headings_0": {"content": "Table 13: Table Showing interest to total revenue ratio", "page": 43, "level": 2}}]], "page": 42, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**2022/23**", "24.10", "6.13", "25.0", "<12.5"], ["**2021/22**", "22.10", "5.62", "25.4", "<12.5"], ["**2020/21**", "20.20", "3.12", "15.4", "<12.5"], ["**2019/20**", "17.45", "2.48", "14.2", "<12.5"], ["**2018/19**", "17.13", "2.01", "11.71", "<12.5"]], "metadata": {"headings": [{"headings_0": {"content": "Table 13: Table Showing interest to total revenue ratio", "page": 43, "level": 2}}], "page": 43, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Financial year", "Total domestic Revenue \u2013 UGX Bn", "Total Interest \u2013 UGX Bn", "% of Interest to revenue", "Bench mark"], "type": "table"}}, {"content": "- There was an increase by 44.5% between the FY2020/22 and FY22/23,", "metadata": {"headings": [{"headings_0": {"content": "Commitment fees are paid for debt that has been contracted but not yet disbursed. A", "page": 44, "level": 2}}], "page": 44, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "UGX.38.8Bn that formed the bulk of commitment payments was a result of loans \nobtained for project support in the year under review. \n44", "metadata": {"headings": [{"headings_0": {"content": "UGX.38.8Bn that formed the bulk of commitment payments was a result of loans", "page": 44, "level": 2}}, [{"headings_0": {"content": "UGX.38.8Bn that formed the bulk of commitment payments was a result of loans", "page": 44, "level": 2}}], [{"headings_0": {"content": "UGX.38.8Bn that formed the bulk of commitment payments was a result of loans", "page": 44, "level": 2}}]], "page": 44, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Most of the projects which incurred commitment fees over and above UGX.3Bn in the year included the Grid Rural Electrification, Opuya Moroto 132kv and the", "metadata": {"headings": [{"headings_0": {"content": "UGX.38.8Bn that formed the bulk of commitment payments was a result of loans", "page": 44, "level": 2}}], "page": 45, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nUpgrade Rwenjuye Apac\u2013Lira Road under the IDB loans. \nThe details in the table below; \nTable 14: Table Showing commitment fees", "metadata": {"headings": [{"headings_0": {"content": "UGX.38.8Bn that formed the bulk of commitment payments was a result of loans", "page": 44, "level": 2}}, [{"headings_0": {"content": "Upgrade Rwenjuye Apac\u2013Lira Road under the IDB loans.", "page": 45, "level": 2}}], [{"headings_0": {"content": "Upgrade Rwenjuye Apac\u2013Lira Road under the IDB loans.", "page": 45, "level": 2}}], [{"headings_0": {"content": "Table 14: Table Showing commitment fees", "page": 45, "level": 2}}]], "page": 45, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**2022/23**", "112.018", "45%"], ["**2021/22**", "77.524", "-2%"], ["**2020/21**", "79.116", "1%"], ["**2019/20**", "78.558", "-10%"], ["**2018/19**", "87.766", "140%"], ["**Total**", "**434.982**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 14: Table Showing commitment fees", "page": 45, "level": 2}}], "page": 45, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Financial year", "Commitment fees Paid (UGX)Bn", "Percentage charge"], "type": "table"}}, {"content": "It was further noted that at the end of the financial year 2022/23, undisbursed loans stood \nat UGX.14.5Tn. The commitment fees are as a result of Government\u2019s failure to draw down and absorb contracted Government debt and the high administrative and \nmanagement fees on loans incurred. \nThe above has increased Government expenditure on debt repayment, which leads to increased debt burden to the taxpayer. \nThe PS/ST explained that Commitment fees are charged by almost all Development \nPartners as a fee for managing a country\u2019s undisbursed resources. He further highlighted that Payment of commitment fees was undesirable and where it occurred, it was attributed \nto the key constraints identified in project implementation such as design challenges, right of way, delayed procurements, unreadiness of projects at loan/grant contracting stage, delays in fulfilling both disbursement and effectiveness conditions, poor project management, absence of counterpart funds, and slow land acquisition. \nRecommendation \nI advised Government to identify and resolve any bottlenecks hindering the smooth implementation of projects/programmes and activities, so as to increase loan/debt absorption rates. \n2.1.8.9 Review of loan Agreements \nReview of different loans entered into between the Gou and different funders was \nconducted and the following observations made; \n2.1.8.9.1 \nReview of interest rate swap agreements \nThe Government of Uganda entered into a loan agreement with Stanbic Bank and Standard Chartered Bank to facilitate the payments of a loan acquired for the construction of the Karuma Dam. The agreement would make available to the Government a fixed rate in regards to the foreign exchange. This would ensure that the Government could ably \n45 \nplan and make a budget for the payment of the loan. These agreements were to run from \nFY 2018/19 across the duration of the contract. \nI noted that over the seven-year period to the year under review, Government has made payments of USD.36,408,153 to a return amount of USD.2,589,673.77. Table below \nrefers; \nTable 15: Table Showing payments and receipts under Interest rates swap", "metadata": {"headings": [{"headings_0": {"content": "Table 14: Table Showing commitment fees", "page": 45, "level": 2}}, [{"headings_0": {"content": "at UGX.14.5Tn. The commitment fees are as a result of Government\u2019s failure to draw down and absorb contracted Government debt and the high administrative and", "page": 45, "level": 4}}], [{"headings_0": {"content": "at UGX.14.5Tn. The commitment fees are as a result of Government\u2019s failure to draw down and absorb contracted Government debt and the high administrative and", "page": 45, "level": 4}}], [{"headings_0": {"content": "at UGX.14.5Tn. The commitment fees are as a result of Government\u2019s failure to draw down and absorb contracted Government debt and the high administrative and", "page": 45, "level": 4}}], [{"headings_0": {"content": "at UGX.14.5Tn. The commitment fees are as a result of Government\u2019s failure to draw down and absorb contracted Government debt and the high administrative and", "page": 45, "level": 4}}], [{"headings_0": {"content": "Partners as a fee for managing a country\u2019s undisbursed resources. He further highlighted that Payment of commitment fees was undesirable and where it occurred, it was attributed", "page": 45, "level": 4}}], [{"headings_0": {"content": "Partners as a fee for managing a country\u2019s undisbursed resources. He further highlighted that Payment of commitment fees was undesirable and where it occurred, it was attributed", "page": 45, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 45, "level": 5}}], [{"headings_0": {"content": "2.1.8.9 Review of loan Agreements", "page": 45, "level": 5}}], [{"headings_0": {"content": "Review of different loans entered into between the Gou and different funders was", "page": 45, "level": 2}}], [{"headings_0": {"content": "Review of different loans entered into between the Gou and different funders was", "page": 45, "level": 2}}], [{"headings_0": {"content": "2.1.8.9.1", "page": 45, "level": 5}}], [{"headings_0": {"content": "2.1.8.9.1", "page": 45, "level": 5}}], [{"headings_0": {"content": "The Government of Uganda entered into a loan agreement with Stanbic Bank and Standard Chartered Bank to facilitate the payments of a loan acquired for the construction of the Karuma Dam. The agreement would make available to the Government a fixed rate in regards to the foreign exchange. This would ensure that the Government could ably", "page": 45, "level": 4}}], [{"headings_0": {"content": "The Government of Uganda entered into a loan agreement with Stanbic Bank and Standard Chartered Bank to facilitate the payments of a loan acquired for the construction of the Karuma Dam. The agreement would make available to the Government a fixed rate in regards to the foreign exchange. This would ensure that the Government could ably", "page": 45, "level": 4}}], [{"headings_0": {"content": "The Government of Uganda entered into a loan agreement with Stanbic Bank and Standard Chartered Bank to facilitate the payments of a loan acquired for the construction of the Karuma Dam. The agreement would make available to the Government a fixed rate in regards to the foreign exchange. This would ensure that the Government could ably", "page": 45, "level": 4}}], [{"headings_0": {"content": "FY 2018/19 across the duration of the contract.", "page": 46, "level": 2}}], [{"headings_0": {"content": "I noted that over the seven-year period to the year under review, Government has made payments of USD.36,408,153 to a return amount of USD.2,589,673.77. Table below", "page": 46, "level": 4}}], [{"headings_0": {"content": "I noted that over the seven-year period to the year under review, Government has made payments of USD.36,408,153 to a return amount of USD.2,589,673.77. Table below", "page": 46, "level": 4}}], [{"headings_0": {"content": "Table 15: Table Showing payments and receipts under Interest rates swap", "page": 46, "level": 2}}]], "page": 45, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**Date**  **Stanbic Bank(USD) Standard Chartered Bank (USD)** Total (USD)**", null, null, null], ["**KARUMA INTEREST RATE SWAP PAYMENTS FROM INCEPTION TO DATE**", null, null, null], ["01.01.2021", "3,970,530", "3,444,434", "7,414,964"], ["01.01.2022", "3,862,808", "3,350,985", "7,213,793"], ["01.07.2021", "3,871,965", "3,358,929", "7,230,894"], ["01.07.2022", "3,307,775", "3,152,167", "6,459,942"], ["21.01.2017", "444,347", "385,471", "829,818"], ["21.01.2018", "759,365", "658,749", "1,418,115"], ["21.01.2019", "62,260", "54,011", "116,271"], ["21.01.2020", "608,972", "528,283", "1,137,256"], ["21.07.2017", "567,523", "492,326", "1,059,848"], ["21.07.2018", "523,563", "603,531", "1,127,095"], ["21.07.2020", "1,285,225", "1,114,932", "2,400,157"], ["**Total**", "**19,264,333**", "**17,143,818**", "**36,408,153**"], ["**KARUMA INTEREST RATE SWAP RECEIPTS FROM INCEPTION TO DATE**", null, null, null], ["21.07.2019", "359,171", "311,581", "670,752"], ["01.01.2023", "1,027,535", "891,386", "1,918,921"], ["**Total**", "**1,386,706**", "**1,202,967**", "**2,589,673**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 15: Table Showing payments and receipts under Interest rates swap", "page": 46, "level": 2}}], "page": 46, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "Under the circumstances, there is a possibility that Government may make a financial loss \nby the end of the Swap period. \nThe PS/ST explained that going forward, Government will train officers to ensure that this \nsubject is well understood and that the best hedging options are used in derivative transactions. \nRecommendation \nI advised the PS/ST to review and assess the risks and benefits of continuity with the swap arrangement for the remaining duration. \n2.1.8.9.2 \nPenalties arising from cancellation of loans \nDuring the course of the audit, it was identified that the Government had entered into a \nloan agreement with the AFD and KFW to borrow funds to execute Muzizi hydropower plant. The agreement imposed specific obligations on the Government, including the \npayment of commitment fees and service charges. \nSubsequent to signing of the agreement, the Government opted to cancel the loan before \ncompletion, resulting in a financial loss incurred as a penalty for the cancellation of \n46 \nUGX.5.564Bn. The financial loss is attributed to the forfeiture of commitment fees, service \ncharges, or other penalties outlined in the loan agreement. \nThis loss may adversely affect the funding available for the Muzizi hydropower plant project, potentially impacting its successful implementation and completion. It further \nraises questions on necessity and evaluation of loans before signing by management to \nensure implementation of projects to completion. Table below refers . \nTable 16: Table Showing penalties arising from cancellation of loans.", "metadata": {"headings": [{"headings_0": {"content": "Under the circumstances, there is a possibility that Government may make a financial loss", "page": 46, "level": 2}}, [{"headings_0": {"content": "Under the circumstances, there is a possibility that Government may make a financial loss", "page": 46, "level": 2}}], [{"headings_0": {"content": "The PS/ST explained that going forward, Government will train officers to ensure that this", "page": 46, "level": 2}}], [{"headings_0": {"content": "The PS/ST explained that going forward, Government will train officers to ensure that this", "page": 46, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 46, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 46, "level": 5}}], [{"headings_0": {"content": "2.1.8.9.2", "page": 46, "level": 5}}], [{"headings_0": {"content": "2.1.8.9.2", "page": 46, "level": 5}}], [{"headings_0": {"content": "2.1.8.9.2", "page": 46, "level": 5}}], [{"headings_0": {"content": "loan agreement with the AFD and KFW to borrow funds to execute Muzizi hydropower plant. The agreement imposed specific obligations on the Government, including the", "page": 46, "level": 4}}], [{"headings_0": {"content": "loan agreement with the AFD and KFW to borrow funds to execute Muzizi hydropower plant. The agreement imposed specific obligations on the Government, including the", "page": 46, "level": 4}}], [{"headings_0": {"content": "Subsequent to signing of the agreement, the Government opted to cancel the loan before", "page": 46, "level": 2}}], [{"headings_0": {"content": "Subsequent to signing of the agreement, the Government opted to cancel the loan before", "page": 46, "level": 2}}], [{"headings_0": {"content": "Subsequent to signing of the agreement, the Government opted to cancel the loan before", "page": 46, "level": 2}}], [{"headings_0": {"content": "UGX.5.564Bn. The financial loss is attributed to the forfeiture of commitment fees, service", "page": 47, "level": 2}}], [{"headings_0": {"content": "UGX.5.564Bn. The financial loss is attributed to the forfeiture of commitment fees, service", "page": 47, "level": 2}}], [{"headings_0": {"content": "This loss may adversely affect the funding available for the Muzizi hydropower plant project, potentially impacting its successful implementation and completion. It further", "page": 47, "level": 4}}], [{"headings_0": {"content": "This loss may adversely affect the funding available for the Muzizi hydropower plant project, potentially impacting its successful implementation and completion. It further", "page": 47, "level": 4}}], [{"headings_0": {"content": "ensure implementation of projects to completion. Table below refers .", "page": 47, "level": 2}}], [{"headings_0": {"content": "Table 16: Table Showing penalties arising from cancellation of loans.", "page": 47, "level": 2}}]], "page": 46, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["**20875000**", "331858 Muzizi hydropower plant-Cancellation", "KFW", "0.931"], ["**20876000**", "CUG 1054 Muzizi Hydro Power- cancellation & Commitment fees", "AFD", "4.633"], ["**Total**", null, null, "**5.564**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 16: Table Showing penalties arising from cancellation of loans.", "page": 47, "level": 2}}], "page": 47, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["LOAN NUMBER", "LOAN NAME", "DONOR", "AMOUNT PAID (UGX)"], "type": "table"}}, {"content": "Failure to satisfy loan obligations leads to loss of public funds and negatively impacts on the image of the Government on the international scene. \nThe Accounting Officer explained that the cancellation was effected to pave way for design \nof other projects to benefit from the funding availed by the two partners and further clarified that management would continue to prioritise concessional loans over commercial \nloans in line with the public debt Management framework. \nRecommendation \nI advised management to carryout extensive assessment and planning to ensure that all \nloans signed are effectively utilized as agreed in the terms. \n2.1.8.9.3 Continued borrowing of Non concessional loans for Budget support \u2013 USD.694,361,997 \nThe Government Public Debt Management Framework 2018/19-22/23 provides that \nissuance of highly non-concessional and commercial borrowing, such as a Eurobond, will only be to finance projects that not only provide a higher economic return than the interest rate on the credit, but also enable GoU to generate sufficient fiscal return to meet the cost of the loan, and foreign currency to service the debt. \nThis is further highlighted in the Medium Term Debt Strategy which restricts non \nconcessional/commercial loans to financing infrastructure and self - financing projects through on-lent agreements that have the capacity of generating non tax revenue to enable debt repayment. \nHowever, I obtained and reviewed the external debt stock and noted that the Government obtained two (2) non-concessional loans for FY 22/23 amounting to USD.739,812,180 which was intended for budget support instead of infrastructure development. This therefore means that the Government obtained external debt at non-concessional terms \nto fund recurrent expenditure, such as wage and administrative expenditure at high \n47 \ninterest rates which repayments are to be incurred in the short term. The table below \nrefers; \nTable 17: Table Showing Borrowing of Concessional loans for Budget Support", "metadata": {"headings": [{"headings_0": {"content": "Failure to satisfy loan obligations leads to loss of public funds and negatively impacts on the image of the Government on the international scene.", "page": 47, "level": 4}}, [{"headings_0": {"content": "The Accounting Officer explained that the cancellation was effected to pave way for design", "page": 47, "level": 2}}], [{"headings_0": {"content": "The Accounting Officer explained that the cancellation was effected to pave way for design", "page": 47, "level": 2}}], [{"headings_0": {"content": "loans in line with the public debt Management framework.", "page": 47, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 47, "level": 5}}], [{"headings_0": {"content": "I advised management to carryout extensive assessment and planning to ensure that all", "page": 47, "level": 2}}], [{"headings_0": {"content": "I advised management to carryout extensive assessment and planning to ensure that all", "page": 47, "level": 2}}], [{"headings_0": {"content": "2.1.8.9.3 Continued borrowing of Non concessional loans for Budget support \u2013 USD.694,361,997", "page": 47, "level": 5}}], [{"headings_0": {"content": "The Government Public Debt Management Framework 2018/19-22/23 provides that", "page": 47, "level": 2}}], [{"headings_0": {"content": "The Government Public Debt Management Framework 2018/19-22/23 provides that", "page": 47, "level": 2}}], [{"headings_0": {"content": "This is further highlighted in the Medium Term Debt Strategy which restricts non", "page": 47, "level": 2}}], [{"headings_0": {"content": "This is further highlighted in the Medium Term Debt Strategy which restricts non", "page": 47, "level": 2}}], [{"headings_0": {"content": "However, I obtained and reviewed the external debt stock and noted that the Government obtained two (2) non-concessional loans for FY 22/23 amounting to USD.739,812,180 which was intended for budget support instead of infrastructure development. This therefore means that the Government obtained external debt at non-concessional terms", "page": 47, "level": 4}}], [{"headings_0": {"content": "However, I obtained and reviewed the external debt stock and noted that the Government obtained two (2) non-concessional loans for FY 22/23 amounting to USD.739,812,180 which was intended for budget support instead of infrastructure development. This therefore means that the Government obtained external debt at non-concessional terms", "page": 47, "level": 4}}], [{"headings_0": {"content": "However, I obtained and reviewed the external debt stock and noted that the Government obtained two (2) non-concessional loans for FY 22/23 amounting to USD.739,812,180 which was intended for budget support instead of infrastructure development. This therefore means that the Government obtained external debt at non-concessional terms", "page": 47, "level": 4}}], [{"headings_0": {"content": "interest rates which repayments are to be incurred in the short term. The table below", "page": 48, "level": 2}}], [{"headings_0": {"content": "interest rates which repayments are to be incurred in the short term. The table below", "page": 48, "level": 2}}], [{"headings_0": {"content": "Table 17: Table Showing Borrowing of Concessional loans for Budget Support", "page": 48, "level": 2}}]], "page": 47, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["STANBIC  BANK (UGANDA) LIMITED", "Budget Support", "Stanbic Bank", "21/06/2023", "545,450,182"], ["STANDARD CHARTERED BANK", "Budget Support", "Standard Chartered Bank", "22/12/2022", "194,361,998"], ["**Total**", "", "", "", "**739,812,180**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 17: Table Showing Borrowing of Concessional loans for Budget Support", "page": 48, "level": 2}}], "page": 48, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Donor", "Purpose", "Loan Type", "Signature Date", "Loan Amount (USD)"], "type": "table"}}, {"content": [["Borrowings", "46.408", "56.884", "69.602", "77.967", "86.078"], ["Payables", "3.335", "3.839", "4.652", "7.578", "10.502"], ["Pension liabilities", "0.292", "0.274", "0.162", "0.471", "0.316"], ["Deposits", "0.200", "0.225", "0.703", "0.824", "0.603"], ["**Total liabilities**", "**50.235**", "**61.222**", "**75.119**", "**86.840**", "**97.499**"], ["**%movement**", "0", "22%", "19%", "13%", "12.27%"]], "metadata": {"headings": [{"headings_0": {"content": "(Amounts in UGX Tn)", "page": 49, "level": 2}}], "page": 49, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Liabilities", "2018/2019", "2019/2020", "2020/2021", "2021/2022", "2022/2023"], "type": "table"}}, {"content": "It was further noted there is a persistent Growth of domestic arrears in number of votes with 100% increase from the previous financial year as indicated in the table below; \nTable 19: Table Showing Growth in Domestic Arrears from Previous Financial year", "metadata": {"headings": [{"headings_0": {"content": "(Amounts in UGX Tn)", "page": 49, "level": 2}}, [{"headings_0": {"content": "Table 19: Table Showing Growth in Domestic Arrears from Previous Financial year", "page": 49, "level": 2}}]], "page": 49, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**1**", "Treasury Operations", "4,583.011", "5,989740", "31"]], "metadata": {"headings": [{"headings_0": {"content": "Table 19: Table Showing Growth in Domestic Arrears from Previous Financial year", "page": 49, "level": 2}}], "page": 49, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Ministry/Department", "F/Y 2021/2022 UGX -Bn", "F/Y 2022/2023 UGX-Bn", "%age Increase"], "type": "table"}}, {"content": "49", "metadata": {"headings": [{"headings_0": {"content": "Table 19: Table Showing Growth in Domestic Arrears from Previous Financial year", "page": 49, "level": 2}}], "page": 49, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**2**", "Ministry of Finance, Planning and Economic", "473.154", "976.498", "106"], ["**3**", "Uganda National Roads Authority", "471.827", "621.496", "32"], ["**4**", "Ministry Of Defence", "235.821", "425.570", "80"], ["**5**", "Ministry Of Works And Transport", "75.367", "215,418", "186"], ["**6**", "Ministry Of Water & Environment", "93.048", "196.027", "111"], ["**7**", "Prisons", "81.658", "182.356", "123"], ["**8**", "Ministry Of Education And Sports", "77.427", "127.208", "64"], ["**9**", "Police", "77.318", "108.971", "41"], ["**10**", "KCCA", "9.238", "103.858", "1024"], ["**11**", "NITA-U", "21.847", "40.196", "84"]], "metadata": {"headings": [{"headings_0": {"content": "Table 19: Table Showing Growth in Domestic Arrears from Previous Financial year", "page": 49, "level": 2}}], "page": 50, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Ministry/Department", "F/Y 2021/2022 UGX -Bn", "F/Y 2022/2023 UGX-Bn", "%age Increase"], "type": "table"}}, {"content": "- Identify and assess the risks of material misstatement of the financial statements, whether due to fraud or error, design and perform audit procedures responsive to those risks, and obtain audit evidence that is sufficient and appropriate to provide a basis for my opinion.", "metadata": {"headings": [{"headings_0": {"content": "As part of an audit in accordance with ISSAIs, I exercise professional judgement and maintain", "page": 51, "level": 2}}], "page": 51, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "The risk of not detecting a material misstatement resulting from fraud is higher than for \none resulting from error, as fraud may involve collusion, forgery, intentional omissions, misrepresentations, or the override of internal control.", "metadata": {"headings": [{"headings_0": {"content": "The risk of not detecting a material misstatement resulting from fraud is higher than for", "page": 51, "level": 2}}, [{"headings_0": {"content": "The risk of not detecting a material misstatement resulting from fraud is higher than for", "page": 51, "level": 2}}]], "page": 51, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Obtain an understanding of internal control relevant to the audit in order to design audit procedures that are appropriate in the circumstances, but not for the purpose of expressing an opinion on the effectiveness of the government\u2019s internal control.", "metadata": {"headings": [{"headings_0": {"content": "The risk of not detecting a material misstatement resulting from fraud is higher than for", "page": 51, "level": 2}}], "page": 51, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "The risk of not detecting a material misstatement resulting from fraud is higher than for", "page": 51, "level": 2}}, [{"headings_0": {"content": "The risk of not detecting a material misstatement resulting from fraud is higher than for", "page": 51, "level": 2}}]], "page": 51, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Evaluate the appropriateness of accounting policies used and the reasonableness of accounting estimates and related disclosures made by the management.", "metadata": {"headings": [{"headings_0": {"content": "The risk of not detecting a material misstatement resulting from fraud is higher than for", "page": 51, "level": 2}}], "page": 51, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "51", "metadata": {"headings": [{"headings_0": {"content": "The risk of not detecting a material misstatement resulting from fraud is higher than for", "page": 51, "level": 2}}], "page": 51, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Conclude on the appropriateness of management's use of the going concern basis of accounting and, based on the audit evidence obtained, whether a material uncertainty exists related to events or conditions that may cast significant doubt on the government\u2019s ability to continue as a going concern. If I conclude that a material uncertainty exists, I am required to draw attention in my auditor's report to the related disclosures in the", "metadata": {"headings": [{"headings_0": {"content": "The risk of not detecting a material misstatement resulting from fraud is higher than for", "page": 51, "level": 2}}], "page": 52, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nfinancial statements or, if such disclosures are inadequate, to modify my opinion. My \nconclusions are based on the audit evidence obtained up to the date of my auditor's report. \nHowever, future events or conditions may cause the government to cease to continue as \na going concern. \n", "metadata": {"headings": [{"headings_0": {"content": "The risk of not detecting a material misstatement resulting from fraud is higher than for", "page": 51, "level": 2}}, [{"headings_0": {"content": "financial statements or, if such disclosures are inadequate, to modify my opinion. My", "page": 52, "level": 2}}], [{"headings_0": {"content": "financial statements or, if such disclosures are inadequate, to modify my opinion. My", "page": 52, "level": 2}}], [{"headings_0": {"content": "However, future events or conditions may cause the government to cease to continue as", "page": 52, "level": 2}}], [{"headings_0": {"content": "However, future events or conditions may cause the government to cease to continue as", "page": 52, "level": 2}}], [{"headings_0": {"content": "However, future events or conditions may cause the government to cease to continue as", "page": 52, "level": 2}}]], "page": 52, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Evaluate the overall presentation, structure and content of the financial statements, including the disclosures, and whether the financial statements represent the underlying transactions and events in a manner that achieves fair presentation.", "metadata": {"headings": [{"headings_0": {"content": "However, future events or conditions may cause the government to cease to continue as", "page": 52, "level": 2}}], "page": 52, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": [[null, "**Entity Name**", "**Remark**"], ["**1**", "UGMA Engineering Corporation Limited", "Did not submit Financial Statements on time."], ["**2**", "Enterprise Uganda Limited", "Company Limited by Guarantee"], ["**3**", "Uganda Energy Credit Capitalization Co. Ltd", "Company Limited by Guarantee"], ["**4**", "Nakivubo War Memorial Stadium", "Concession"], ["**5**", "Uganda Crane Industries Ltd.", "Reason for non-consolidation not Availed"], ["**6**", "Production Enterprises Corporation Limited", "Reason for non-consolidation not Availed"], ["**7**", "Kampala Industries and Business Park Limited", "Reason for non-consolidation not Availed"], ["**8**", "Science and Technology Equipment Production (Unit) Ltd", "Reason for non-consolidation not Availed"], ["**9**", "Housing Finance Investments", "Reason for non-consolidation not Availed"], ["**10**", "Bujagali Energy Limited", "Concession"], ["**11**", "Dairy Corporation Limited", "Reason for non-consolidation not Availed"], ["", "**Entities not disclosed in the summary Statement**", null], ["**12**", "Uganda Fisheries Enterprises Limited", "Reason for non-consolidation not Availed"], ["**13**", "Insurance Training college", "Reason for non-consolidation not Availed"], ["**14**", "Uganda Telecommunications Corporation Limited(UTCL)", "Reason for non-consolidation not Availed"], ["**15**", "Uganda Hotel and Tourism Training Institute", "Reason for non-consolidation not Availed"]], "metadata": {"headings": [{"headings_0": {"content": "Table 20: Showing entities not consolidated", "page": 57, "level": 2}}], "page": 57, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Entities Disclosed in the Summary Statement", "None"], "type": "table"}}, {"content": [["**1**", "Uganda Electricity Transmission Company", "95", "37.70", "152", "The increase was majorly due to a foreign exchange gain of UGX.60.16Bn recognised during the year and increase in energy sales by UGX.35.298,000,0 from UGX 1,350,394,000 in the previous year."], ["**2**", "National Water and Sewerage Corporation", "41", "-38.87", "205", "Profitability of the Corporation has substantially improved through efficiency gains and business growth."], ["**3**", "Civil Aviation Authority", "40", "-10.83", "469", "In the previous year the reported deficit was largely attributed to the fact that the aviation industry especially on the African continent was still recovering from the negative effects of COVID-19."], ["**4**", "Uganda Electricity Generation Company", "34", "27.86", "22", "No Management response"], ["**5**", "National  Housing  and Construction Company Limited", "33", "15.38", "115", "Management attributed the profits improvement in the FY 20/21 and 22/23 to fair value gains on investment property, while the low profits registered in"]], "metadata": {"headings": [{"headings_0": {"content": "Table 21: Profitability of Public Corporation and State Enterprises", "page": 59, "level": 2}}], "page": 59, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["No .", "Entity", "2022/2 023 (UGX Bn)", "2021/2 022 (UGX Bn)", "% Increase /Decreas e", "Response"], "type": "table"}}, {"content": "59", "metadata": {"headings": [{"headings_0": {"content": "Table 21: Profitability of Public Corporation and State Enterprises", "page": 59, "level": 2}}], "page": 59, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["FY 21/22 was a result of the low sale of housing stock", null, null, null, null, null], ["**6**", "NEC  Luwero Industries Limited", "8", "7.88", "2", "No Management response"], ["**7**", "NEC Construction Works  & Engineering Limited", "5", "4.35", "15", "No Management response"], ["**8**", "NEC AGRO SMC Limited", "4", "1.64", "144", "No Management response"], ["**9**", "Mandela National Stadium", "2", "78.79", "-98", "The Accounting Officer explained that stadium was under renovation and upgrade by the UPDF Engineering Brigade and the surplus would improve once the facilities are fully rehabilitated and the company resumes normal operation"], ["**10**", "Insurance Training College", "2", "1.99", "0.5", "Management has put in place strategies to enhance revenue growth as well as manage costs to increase the surplus"], ["**11**", "Uganda Posts Limited", "0.905", "0.805", "12", "No Management response"], ["**12**", "Insurance Regulatory Authority", "0.44", "3.66", "-88", "No Management response"], ["**13**", "Soroti  Fruits Limited", "0.824", "-5.50", "115", "Management is continuously improving its efficiency, and innovation in production, marketing and quality to increase revenue  generation. Management is also lobbying for funding from the Government to help in implementing various marketing activities such as advertising,  promotions, procurement of distribution infrastructure and putting in place international certifications such as FSSC 220000. The internationally recognized food safety certification will open global markets"]], "metadata": {"headings": [{"headings_0": {"content": "Table 21: Profitability of Public Corporation and State Enterprises", "page": 59, "level": 2}}], "page": 60, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["No .", "Entity", "2022/2 023 (UGX Bn)", "2021/2 022 (UGX Bn)", "% Increase /Decreas e", "Response"], "type": "table"}}, {"content": "60", "metadata": {"headings": [{"headings_0": {"content": "Table 21: Profitability of Public Corporation and State Enterprises", "page": 59, "level": 2}}], "page": 60, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**14**", "Nile  Hotel International Limited", "0.926Bn", "-24.5", "103.7", "No Management response"], ["**15**", "NEC  Uzima Limited", "0.16", "0.19", "-16", "management has negotiated for fair raw material prices in the running FYR 2023/2024 and some suppliers have responded positively while others are still being engaged which will reduce cost of production"], ["**16**", "NEC  Farm Katonga Limited", "-0.07", "0.25", "-128", "the sales were affected by animal quarantines and dry spells in the cattle corridor."], ["**17**", "Uganda Electricity Distribution Company", "-2", "-0.09", "2122", "The net deficit was attributed to unclaimed depreciation charge disallowed by ERA is order to keep the tariff low"], ["**18**", "Uganda Printing and Publishing Corporation", "-3", "1.20", "-350", "No Management response"], ["**19**", "New  Vision Printing  and Publishing Company Limited", "-5", "0.99", "-605", "No Management response"], ["**20**", "Uganda  Air Cargo Corporation", "-10", "-9.04", "11", "No Management response"], ["**21**", "Uganda Development corporation", "-24.8", "-6.4", "287", "No Management response"], ["**22**", "Uganda Railways Corporation", "-35.17", "-32.33", "9", "This is attributed to sharp increase in the administrative expenses which included contract staff salaries, legal expenses, consultancy services and consultancy and engineering design studies which increased from UGX 19.286Bn last year (2021/22) to 31.208 in the current year (2022/23)."], ["**23**", "Uganda  National Airlines Company Limited", "-325", "-265.91", "22", "This was due to significant increase in direct cost by UGX.140.803bn representing an increase of 39.8%. The major cost drivers included; aviation fuel, Crew Allowances, Crew"]], "metadata": {"headings": [{"headings_0": {"content": "Table 21: Profitability of Public Corporation and State Enterprises", "page": 59, "level": 2}}], "page": 61, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["No .", "Entity", "2022/2 023 (UGX Bn)", "2021/2 022 (UGX Bn)", "% Increase /Decreas e", "Response"], "type": "table"}}, {"content": "61", "metadata": {"headings": [{"headings_0": {"content": "Table 21: Profitability of Public Corporation and State Enterprises", "page": 59, "level": 2}}], "page": 61, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["salaries and Pilot Training, and depreciation."]], "metadata": {"headings": [{"headings_0": {"content": "Table 21: Profitability of Public Corporation and State Enterprises", "page": 59, "level": 2}}], "page": 62, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["No ."], "type": "table"}}, {"content": "Similarly, I assessed the profitability of the 5 financial institutions and noted that all the 5 \ninstitutions were profitable for the 2 consecutive years. However, the profitability of Bank \nof Uganda and Microfinance Support Centre Ltd declined by 54.03% and 67.5% respectively from the previous year. The details are shown in table below; \nTable 22: Profitability for the Financial Institutions", "metadata": {"headings": [{"headings_0": {"content": "Table 21: Profitability of Public Corporation and State Enterprises", "page": 59, "level": 2}}, [{"headings_0": {"content": "institutions were profitable for the 2 consecutive years. However, the profitability of Bank", "page": 62, "level": 2}}], [{"headings_0": {"content": "institutions were profitable for the 2 consecutive years. However, the profitability of Bank", "page": 62, "level": 2}}], [{"headings_0": {"content": "Table 22: Profitability for the Financial Institutions", "page": 62, "level": 2}}]], "page": 62, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**1**", "Bank of Uganda", "231.2", "502.9", "-54.03", "No management response"], ["**2**", "Housing Finance Bank", "58.5", "40.9", "43.03", "No management response"], ["**3**", "Uganda Development Bank Ltd", "42.5", "38.8", "9.54", "No management response"], ["**4**", "Post Bank Limited", "15.1", "12.2", "23.77", "No management response"], ["**5**", "Microfinance Support Centre Ltd", "3.61", "11.1", "-67.48", "No management response"]], "metadata": {"headings": [{"headings_0": {"content": "Table 22: Profitability for the Financial Institutions", "page": 62, "level": 2}}], "page": 62, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["No", "Entity", "2022/202 3 (UGX Bn)", "2021/2022 (UGX Bn)", "% Increase /Decreas e", "Response"], "type": "table"}}, {"content": "I advised the entities to develop clear strategies to improve operations and adopt efficient \nfinancial management practices to lower operating costs and increase revenue generation. Government should also consider recapitalizing the most affected entities to revamp their operations. \nd) Operating Margin \nI analysed the Operating margin of fifteen (15) public corporations and state enterprises \nto measures the extent to which they were able to meet their operating costs, while \nremaining profitable and I noted that only Uganda Electricity Generation Company (22.5%) and Uganda Electricity Distribution Company (16.8%) had operating margin \nhigher than 15% which was considered good however these also declined from the previous year from 31.4% and 24.9% respectively. \nI further noted that despite having operating margin lower than 15%, the operating margins of; Civil Aviation Authority, Uganda Electricity Transmission Company, Uganda \nPosts Limited, New Vision Printing and Publishing Company Limited, National Water and \nSewerage Corporation had improved from the prior year. \nAdditionally, despite having operating margin lower than 15%, the operating margins of; NEC Construction Works & Engineering Limited, NEC Uzima Limited, NEC AGRO SMC \n62 \nLimited, Insurance Regulatory Authority, Insurance Training College, Uganda National Airlines Company Limited, NEC Farm Katonga Limited, Uganda Railways Corporation had \nfurther declined from the previous year. The table 4 below refers. \nA decreased operating margin may indicate potential challenges to the company in \ncovering operating costs, which poses a risk to the company\u2019s financial stability. It could \nalso lead to challenges in investing in expansion. \nTable 23: Operating Margin of Public Corporation and State Enterprises 2022/2023", "metadata": {"headings": [{"headings_0": {"content": "I advised the entities to develop clear strategies to improve operations and adopt efficient", "page": 62, "level": 2}}, [{"headings_0": {"content": "I advised the entities to develop clear strategies to improve operations and adopt efficient", "page": 62, "level": 2}}], [{"headings_0": {"content": "d) Operating Margin", "page": 62, "level": 5}}], [{"headings_0": {"content": "I analysed the Operating margin of fifteen (15) public corporations and state enterprises", "page": 62, "level": 2}}], [{"headings_0": {"content": "I analysed the Operating margin of fifteen (15) public corporations and state enterprises", "page": 62, "level": 2}}], [{"headings_0": {"content": "remaining profitable and I noted that only Uganda Electricity Generation Company (22.5%) and Uganda Electricity Distribution Company (16.8%) had operating margin", "page": 62, "level": 4}}], [{"headings_0": {"content": "remaining profitable and I noted that only Uganda Electricity Generation Company (22.5%) and Uganda Electricity Distribution Company (16.8%) had operating margin", "page": 62, "level": 4}}], [{"headings_0": {"content": "I further noted that despite having operating margin lower than 15%, the operating margins of; Civil Aviation Authority, Uganda Electricity Transmission Company, Uganda", "page": 62, "level": 4}}], [{"headings_0": {"content": "I further noted that despite having operating margin lower than 15%, the operating margins of; Civil Aviation Authority, Uganda Electricity Transmission Company, Uganda", "page": 62, "level": 4}}], [{"headings_0": {"content": "Sewerage Corporation had improved from the prior year.", "page": 62, "level": 2}}], [{"headings_0": {"content": "Sewerage Corporation had improved from the prior year.", "page": 62, "level": 2}}], [{"headings_0": {"content": "Sewerage Corporation had improved from the prior year.", "page": 62, "level": 2}}], [{"headings_0": {"content": "Sewerage Corporation had improved from the prior year.", "page": 62, "level": 2}}], [{"headings_0": {"content": "further declined from the previous year. The table 4 below refers.", "page": 63, "level": 2}}], [{"headings_0": {"content": "further declined from the previous year. The table 4 below refers.", "page": 63, "level": 2}}], [{"headings_0": {"content": "covering operating costs, which poses a risk to the company\u2019s financial stability. It could", "page": 63, "level": 2}}], [{"headings_0": {"content": "covering operating costs, which poses a risk to the company\u2019s financial stability. It could", "page": 63, "level": 2}}], [{"headings_0": {"content": "Table 23: Operating Margin of Public Corporation and State Enterprises 2022/2023", "page": 63, "level": 2}}]], "page": 62, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [[null, null, "**2021/2022**", "", null, null], ["**1.**", "Uganda Electricity Generation Company", "22.50", "31.40", "-8.90", "This was attributed to increased administration costs arising from the takeover of Nalubaale- Kiira dam"], ["**2.**", "Uganda Electricity Distribution Company", "16.80", "24.9", "-8.1", "The performance decline was attributed to rising costs of sales and staff and  administrative expenses. Additionally, there was a substantial decrease in lease revenue, by 46%, from UGX.14.914Nn  to UGX.8.050Bn between the financial years 2021/22 and 2022/23. A decreasing  operating margin  signifies inefficiencies  in operations."], ["**3.**", "Civil Aviation Authority", "12.30", "10.50", "1.80", "This is mainly attributed to increase in operating revenue from operation by 36.1% from last year due to continuous recovery of aviation industry from the negative effects of COVID -19."], ["**4.**", "Uganda Electricity Transmissio n Company", "9.00", "4.00", "5.00", "This increase can be primarily attributed to a decline in the Company\u2019s total expenses, indicating an increased proportion of revenues available to cover operational costs, thereby facilitating profit generation"]], "metadata": {"headings": [{"headings_0": {"content": "Table 23: Operating Margin of Public Corporation and State Enterprises 2022/2023", "page": 63, "level": 2}}], "page": 63, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["S n", "Entity", "Operating Margin (%)", "None", "Increase/Decrea se", "Reason"], "type": "table"}}, {"content": "63", "metadata": {"headings": [{"headings_0": {"content": "Table 23: Operating Margin of Public Corporation and State Enterprises 2022/2023", "page": 63, "level": 2}}], "page": 63, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [[null, null, "**2021/2022**", "", null, null], ["**5.**", "Uganda Posts Limited", "8.6", "5.2", "3.4", "No  Management response"], ["**6.**", "New Vision Printing and Publishing Company Limited", "6.23", "0.89", "5.34", "No  Management response"], ["**7.**", "National Water and Sewerage Corporation", "5.90", "-0.26", "6.16", "The profitability of the Corporation has substantially improved through efficiency gains and business growth."], ["**8.**", "NEC Constructio n Works & Engineering Limited", "5.9", "8.8", "-2.90", "This was attributed to persistent global price increases in the foreign exchange rate and construction materials. In addition, some of the projects are executed at cost and more so projects of National interest and in-house projects."], ["**9.**", "NEC Uzima Limited", "5.1", "6.2", "-1.10", "There were effects of increase in operational costs such as fuel and raw materials, which reduced the operating margin in totality."], ["**10.**", "NEC AGRO SMC Limited", "5.1", "7.4", "-2.30", "The Main source of revenue is derived from food supply to the MODVA. Putting a margin of 15% will make our prices  uncompetitive hence loss of business. Management  has instituted a number of measures to improve operating margins"], ["**11.**", "Insurance Regulatory Authority", "4.1", "23.3", "-19.2", "No  Management response"], ["**12.**", "Insurance Training College", "0.23", "0.34", "-0.11", "The  observed performance may be attributed to increase in operating expenditure from UGX.5.019Bn in 2021/22 to UGX.7.539 in 2022/23"]], "metadata": {"headings": [{"headings_0": {"content": "Table 23: Operating Margin of Public Corporation and State Enterprises 2022/2023", "page": 63, "level": 2}}], "page": 64, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["S n", "Entity", "Operating Margin (%)", "None", "Increase/Decrea se", "Reason"], "type": "table"}}, {"content": "2022/2023 \n64", "metadata": {"headings": [{"headings_0": {"content": "2022/2023", "page": 64, "level": 2}}, [{"headings_0": {"content": "2022/2023", "page": 64, "level": 2}}]], "page": 64, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [[null, null, "**2021/2022**", "", null, null], ["**13.**", "Uganda National Airlines Company Limited", "-0.14", "-114.80", "114.66", "The improvement is attributed to majorly increase in revenue from UGX.141.7Bn last year to UGX.230.4Bn this year."], ["**14.**", "NEC Farm Katonga Limited", "-2.2", "15", "-17.20", "NFK was undertaking activities such as restocking & animal sales to improve the financial performance."], ["**15.**", "Uganda Railways Corporation", "-97.00", "-1.90", "-95.10", "The slight improvement is attributed to an increase in the total revenue by 13.8% from 28.16Bn last year to 32.06Bn this year."]], "metadata": {"headings": [{"headings_0": {"content": "2022/2023", "page": 64, "level": 2}}], "page": 65, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["S n", "Entity", "Operating Margin (%)", "None", "Increase/Decrea se", "Reason"], "type": "table"}}, {"content": "2022/2023 \nI advised the Accounting Officers of the affected entities to institute measures to improve the Operating margin such as better management controls and more efficient use of \nresources by conducting a review of the company\u2019s cost structure, including staff and administrative expenses, identifying areas where cost efficiencies can be achieved without compromising the quality of products or services. \ne) Return on Assets \nThe Return on Assets (ROA) shows the percentage of how a company\u2019s assets are generating revenue. It measures management\u2019s efficiency in using the enterprise\u2019s assets to generate earnings. Although companies that require large initial investments will \ngenerally have lower return on assets, ROAs below 5% are generally considered inadequate. \nI assessed the ROAs of twenty-two (22) enterprises/corporations and noted that three (3) entities, including; Uganda National Airlines Company Limited, NEC Luwero Industries Limited and NEC AGRO SMC Limited posted a favourable ROA of over 5%. However, eighteen (19) enterprises/corporations registered a poor performance on ROA of below 5%. The worst performing enterprises were; Uganda Development Corporation, New \nVision Printing and Publishing Company Limited, Uganda Printing and Publishing Corporation, Uganda Railways Corporation, NEC Farm Katonga Limited and Uganda Electricity Distribution Company among others. \nThe noted performance was mainly attributed to low revenue performance and high cost of operations for entities such as NEC Luwero Industries Limited, Uganda Printing and Publishing Corporation and Uganda Railways Corporation among others. For the electricity \nsub-sector, the low ROAs were attributed to delayed project completion, ineffective asset \nmanagement, increased technical and commercial costs. The table below refers; \n65 \nTable 24: Returns on Assets", "metadata": {"headings": [{"headings_0": {"content": "2022/2023", "page": 65, "level": 2}}, [{"headings_0": {"content": "I advised the Accounting Officers of the affected entities to institute measures to improve the Operating margin such as better management controls and more efficient use of", "page": 65, "level": 4}}], [{"headings_0": {"content": "I advised the Accounting Officers of the affected entities to institute measures to improve the Operating margin such as better management controls and more efficient use of", "page": 65, "level": 4}}], [{"headings_0": {"content": "e) Return on Assets", "page": 65, "level": 5}}], [{"headings_0": {"content": "The Return on Assets (ROA) shows the percentage of how a company\u2019s assets are generating revenue. It measures management\u2019s efficiency in using the enterprise\u2019s assets to generate earnings. Although companies that require large initial investments will", "page": 65, "level": 4}}], [{"headings_0": {"content": "The Return on Assets (ROA) shows the percentage of how a company\u2019s assets are generating revenue. It measures management\u2019s efficiency in using the enterprise\u2019s assets to generate earnings. Although companies that require large initial investments will", "page": 65, "level": 4}}], [{"headings_0": {"content": "I assessed the ROAs of twenty-two (22) enterprises/corporations and noted that three (3) entities, including; Uganda National Airlines Company Limited, NEC Luwero Industries Limited and NEC AGRO SMC Limited posted a favourable ROA of over 5%. However, eighteen (19) enterprises/corporations registered a poor performance on ROA of below 5%. The worst performing enterprises were; Uganda Development Corporation, New", "page": 65, "level": 4}}], [{"headings_0": {"content": "I assessed the ROAs of twenty-two (22) enterprises/corporations and noted that three (3) entities, including; Uganda National Airlines Company Limited, NEC Luwero Industries Limited and NEC AGRO SMC Limited posted a favourable ROA of over 5%. However, eighteen (19) enterprises/corporations registered a poor performance on ROA of below 5%. The worst performing enterprises were; Uganda Development Corporation, New", "page": 65, "level": 4}}], [{"headings_0": {"content": "The noted performance was mainly attributed to low revenue performance and high cost of operations for entities such as NEC Luwero Industries Limited, Uganda Printing and Publishing Corporation and Uganda Railways Corporation among others. For the electricity", "page": 65, "level": 4}}], [{"headings_0": {"content": "The noted performance was mainly attributed to low revenue performance and high cost of operations for entities such as NEC Luwero Industries Limited, Uganda Printing and Publishing Corporation and Uganda Railways Corporation among others. For the electricity", "page": 65, "level": 4}}], [{"headings_0": {"content": "management, increased technical and commercial costs. The table below refers;", "page": 65, "level": 2}}], [{"headings_0": {"content": "management, increased technical and commercial costs. The table below refers;", "page": 65, "level": 2}}], [{"headings_0": {"content": "Table 24: Returns on Assets", "page": 66, "level": 2}}]], "page": 65, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["**1**", "Uganda  National Airlines Company Limited", "33.30  -23.00", "This is partly attributed to the delays in the opening of the medium haul routes on which the Airbuses were supposed to be deployed and so during the period, the equipment were underutilized."], ["**2**", "NEC  Luwero Industries Limited", "14.90  17", "The Accounting Officer explained that the slight reduction in profitability attributed to an increase in salaries and the cost of construction of a new landfill during the year."], ["**3**", "NEC AGRO SMC Limited", "13.70  19.00", "The decrease was attributed to the advance payment on the Grain Storage, Milling and Supply equipment at UGX.3.534Bn, which increased the value of assets."], ["**4**", "National Water and Sewerage Corporation", "0.8  -0.03", "This ratio greatly improved due to heavy investment on income generating infrastructure coupled with efficiency gains."], ["**5**", "National Housing and Construction Company Limited (F/Ss June 2020)", "4.80  0.10", "The Accounting Officer explained that the Company asset portfolio and classification, are largely in form of investment properties such as land for future project development, properties and construction equipment. These have been largely held for NHCCL project use"], ["**6**", "NEC Construction Works  & Engineering Limited", "4.40  7.50", "Performance was attributed persistent global price increases in construction materials after costing the projects and contracts prices had been drawn and signed"], ["**7**", "Uganda Electricity Transmission Company", "2.28  1.06", "The inadequacy of the ROA can be attributed to the presence of several on-going projects that are still under Work in Progress (WIP) status, currently not generating revenue. These projects indicate a misalignment between asset deployment and revenue generation, leading to the company\u2019s lower than expected income from its asset base."], ["**8**", "NEC Uzima Limited", "2.10  1.90", "ROA was low because the installation and commissioning of newly acquired production line took"]], "metadata": {"headings": [{"headings_0": {"content": "Table 24: Returns on Assets", "page": 66, "level": 2}}], "page": 66, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["No.", "Entity", "Return On Asset (%) 2022/2023 2021/2022", "Response"], "type": "table"}}, {"content": "66", "metadata": {"headings": [{"headings_0": {"content": "Table 24: Returns on Assets", "page": 66, "level": 2}}], "page": 66, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["half of the FYR and was commissioned in Feb 2023 and it is now operational.", null, null, null], ["**9**", "Uganda Electricity Generation  Company", "1.04  0.93", "This was attributed to operational inefficiencies such as; increased operating costs, delays in project completion, particularly the on- going Karuma Hydropower Project (HPP). These challenges hindered the company\u2019s ability to maximise the revenue potential of its assets"], ["**10**", "Mandela National Stadium", "0.90  30.00", "This performance is attributed to the fact that the stadium is currently under renovation and cannot be used to generate income."], ["**11**", "Civil  Aviation Authority", "0.84  1.20", "The decline of ROA from 1.2% to 0.84% despite the increase in revenue is explained by the major increase in total assets by 131.1%."], ["**12**", "Uganda  Posts Limited", "0.8  0.9", "No Management response"], ["**13**", "Insurance Regulatory Authority", "0.6  5.3", "No Management response"], ["**14**", "Nile Hotel International limited", "0.4  0.4", "No Management response"], ["**15**", "Insurance Training College", "0.14  0.12", "No Management response"], ["**16**", "Soroti Fruits Limited", "0.016  -0.12", "The asset base was reported to also have increased slightly from UGX.45.035 billion in the prior year to UGX.51.303 billion as at 30th June 2023"], ["**17**", "Uganda Electricity Distribution Company", "-0.11  -0.004", "This decline in ROA could be attributed to various factors, such as; ineffective asset management, increased operational costs, increased technical and commercial losses or a decline in revenue generation relative to the asset base."], ["**18**", "NEC Farm Katonga Limited", "-0.60  2.60", "the negative return on assets was caused by the high unit costs of agricultural inputs and seedlings in the first season of implementation of the food security program"], ["**19**", "Uganda Railways Corporation", "-0.82  -0.85", "No management response."]], "metadata": {"headings": [{"headings_0": {"content": "Table 24: Returns on Assets", "page": 66, "level": 2}}], "page": 67, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["No.", "Entity", "Return On Asset (%) 2022/2023 2021/2022", "Response"], "type": "table"}}, {"content": "67", "metadata": {"headings": [{"headings_0": {"content": "Table 24: Returns on Assets", "page": 66, "level": 2}}], "page": 67, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**20**", "Uganda Printing and Publishing Corporation", "-8.00  5.00", "This was due to old machinery which continue to break down and running at high costs due to old technology"], ["**21**", "New Vision Printing and  Publishing Company Limited", "-9.52  6.15", "No management response."], ["**22**", "Uganda Development Corporation", "-24.7  -0.9", "No management response."]], "metadata": {"headings": [{"headings_0": {"content": "Table 24: Returns on Assets", "page": 66, "level": 2}}], "page": 68, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["No.", "Entity", "Return On Asset (%) 2022/2023 2021/2022", "Response"], "type": "table"}}, {"content": "This implies that the Companies/Corporations are not generating enough income from the use of their assets. \nSimilarly, I assessed the Return on Assets of the five (5)) Financial Institutions and noted \nthat the ROA of Housing Finance Bank, Bank of Uganda, and Microfinance Support Centre \nLtd improved compared to the previous year with exception of Post Bank Limited and Uganda Development Bank Ltd. The details are shown in table below; \nTable 25: Return on Asset for the Financial Institutions", "metadata": {"headings": [{"headings_0": {"content": "Table 24: Returns on Assets", "page": 66, "level": 2}}, [{"headings_0": {"content": "Similarly, I assessed the Return on Assets of the five (5)) Financial Institutions and noted", "page": 68, "level": 2}}], [{"headings_0": {"content": "Similarly, I assessed the Return on Assets of the five (5)) Financial Institutions and noted", "page": 68, "level": 2}}], [{"headings_0": {"content": "Ltd improved compared to the previous year with exception of Post Bank Limited and Uganda Development Bank Ltd. The details are shown in table below;", "page": 68, "level": 4}}], [{"headings_0": {"content": "Table 25: Return on Asset for the Financial Institutions", "page": 68, "level": 2}}]], "page": 68, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [[null, null, "**2022/2023**", "**2021/2022**", null], ["**1**", "Housing Finance Bank", "12.00", "11.50", "No management response"], ["**2**", "Post Bank Limited", "10.60", "13.00", "No management response"], ["**3**", "Uganda Development Bank Ltd", "7.70", "8.90", "No management response"], ["**4**", "Bank of Uganda", "3.60", "1.10", "No management response"], ["**5**", "Microfinance Support Centre Ltd", "1.10", "-0.04", "No management response"]], "metadata": {"headings": [{"headings_0": {"content": "Table 25: Return on Asset for the Financial Institutions", "page": 68, "level": 2}}], "page": 68, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["No.", "Entity", "Return On Asset (%)", "None", "Response"], "type": "table"}}, {"content": "I advised the entities to institute mechanisms to increase income generation from use of \ntheir assets. \nf) Dividends \nI noted that, only Housing Finance Bank Limited proposed a dividend of UGX.29.23Bn in \nthe year under review up from UGX.20.49Bn proposed in the prior year. \nI further noted that although some companies were making significant amounts of profits, they were not paying dividends to Government. Examples included; UETCL, National \nWater and Sewerage Corporation, National Housing and Construction Company Limited, UEGCL, NEC Luwero Industries Limited, and NEC Construction Works & Engineering \nLimited, Uganda Development Bank Ltd, Post Bank Limited among others \nThe enterprises attributed the non-payment of dividends to retention of funds to fund \nplanned investments/projects. \n68 \nI advised the Accountant General to ensure that entities operationalise dividend policies that provide for equitable allocation of profits to investment as well as shareholders. \ng) Liquidity Assessment \nI analysed the ability of Public Corporations and State enterprises to meet their short-term \nfinancial obligations by comparing the current assets and current liabilities using the \nCurrent Ratio analysis. Generally, the ratio of Current Assets to Current Liabilities between \n1.5 and 2 is desirable, although acceptable current ratios vary between different industries or sectors. \nI noted that fourteen (14) entities were above the ideal threshold, implying that they are \nable to meet their liabilities as they fall due. However, out of the fourteen (14) entities, \nseven (7) had excessively higher current ratios of 4 and above, these included; Uganda Development corporation, Mandela National Stadium, NEC Farm Katonga Limited, NEC Luwero Industries Limited and UEDCL, among others. The very high current ratio implies that the Companies are not efficiently utilizing their current assets or short-term financing \nfacilities. \nEight (8) entities had ratios below 1.5 and may have a challenge of paying their obligations \nas and when they fall due, these included; Uganda Printing and Publishing Corporation, Nile Hotel international limited, NEC Construction Works & Engineering Limited, New \nVision Printing and Publishing Company Limited, Uganda Railways Corporation, Uganda \nposts limited, Uganda National Airlines Company Limited and Uganda Electricity \nGeneration Company. The table below refers. \nTable 26: Liquidity Assessment 2022/2023", "metadata": {"headings": [{"headings_0": {"content": "I advised the entities to institute mechanisms to increase income generation from use of", "page": 68, "level": 2}}, [{"headings_0": {"content": "I advised the entities to institute mechanisms to increase income generation from use of", "page": 68, "level": 2}}], [{"headings_0": {"content": "f) Dividends", "page": 68, "level": 5}}], [{"headings_0": {"content": "I noted that, only Housing Finance Bank Limited proposed a dividend of UGX.29.23Bn in", "page": 68, "level": 2}}], [{"headings_0": {"content": "I noted that, only Housing Finance Bank Limited proposed a dividend of UGX.29.23Bn in", "page": 68, "level": 2}}], [{"headings_0": {"content": "I further noted that although some companies were making significant amounts of profits, they were not paying dividends to Government. Examples included; UETCL, National", "page": 68, "level": 4}}], [{"headings_0": {"content": "I further noted that although some companies were making significant amounts of profits, they were not paying dividends to Government. Examples included; UETCL, National", "page": 68, "level": 4}}], [{"headings_0": {"content": "Limited, Uganda Development Bank Ltd, Post Bank Limited among others", "page": 68, "level": 2}}], [{"headings_0": {"content": "The enterprises attributed the non-payment of dividends to retention of funds to fund", "page": 68, "level": 2}}], [{"headings_0": {"content": "The enterprises attributed the non-payment of dividends to retention of funds to fund", "page": 68, "level": 2}}], [{"headings_0": {"content": "The enterprises attributed the non-payment of dividends to retention of funds to fund", "page": 68, "level": 2}}], [{"headings_0": {"content": "The enterprises attributed the non-payment of dividends to retention of funds to fund", "page": 68, "level": 2}}], [{"headings_0": {"content": "g) Liquidity Assessment", "page": 69, "level": 5}}], [{"headings_0": {"content": "I analysed the ability of Public Corporations and State enterprises to meet their short-term", "page": 69, "level": 2}}], [{"headings_0": {"content": "I analysed the ability of Public Corporations and State enterprises to meet their short-term", "page": 69, "level": 2}}], [{"headings_0": {"content": "Current Ratio analysis. Generally, the ratio of Current Assets to Current Liabilities between", "page": 69, "level": 2}}], [{"headings_0": {"content": "Current Ratio analysis. Generally, the ratio of Current Assets to Current Liabilities between", "page": 69, "level": 2}}], [{"headings_0": {"content": "I noted that fourteen (14) entities were above the ideal threshold, implying that they are", "page": 69, "level": 2}}], [{"headings_0": {"content": "I noted that fourteen (14) entities were above the ideal threshold, implying that they are", "page": 69, "level": 2}}], [{"headings_0": {"content": "seven (7) had excessively higher current ratios of 4 and above, these included; Uganda Development corporation, Mandela National Stadium, NEC Farm Katonga Limited, NEC Luwero Industries Limited and UEDCL, among others. The very high current ratio implies that the Companies are not efficiently utilizing their current assets or short-term financing", "page": 69, "level": 4}}], [{"headings_0": {"content": "seven (7) had excessively higher current ratios of 4 and above, these included; Uganda Development corporation, Mandela National Stadium, NEC Farm Katonga Limited, NEC Luwero Industries Limited and UEDCL, among others. The very high current ratio implies that the Companies are not efficiently utilizing their current assets or short-term financing", "page": 69, "level": 4}}], [{"headings_0": {"content": "seven (7) had excessively higher current ratios of 4 and above, these included; Uganda Development corporation, Mandela National Stadium, NEC Farm Katonga Limited, NEC Luwero Industries Limited and UEDCL, among others. The very high current ratio implies that the Companies are not efficiently utilizing their current assets or short-term financing", "page": 69, "level": 4}}], [{"headings_0": {"content": "as and when they fall due, these included; Uganda Printing and Publishing Corporation, Nile Hotel international limited, NEC Construction Works & Engineering Limited, New", "page": 69, "level": 4}}], [{"headings_0": {"content": "as and when they fall due, these included; Uganda Printing and Publishing Corporation, Nile Hotel international limited, NEC Construction Works & Engineering Limited, New", "page": 69, "level": 4}}], [{"headings_0": {"content": "posts limited, Uganda National Airlines Company Limited and Uganda Electricity", "page": 69, "level": 2}}], [{"headings_0": {"content": "posts limited, Uganda National Airlines Company Limited and Uganda Electricity", "page": 69, "level": 2}}], [{"headings_0": {"content": "Table 26: Liquidity Assessment 2022/2023", "page": 69, "level": 2}}]], "page": 68, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [[null, null, "**2021/2022**", "", null], ["**1**", "Uganda Development corporation", "56.4", "46.3", "No management response"], ["**2**", "Mandela National Stadium", "45.70", "30.03", "The decline in revenue generated during the year under review was attributed to the fact that the Company did not receive the balance of UGX.17.764Bn government support to complete the renovation works for phase one"], ["**3**", "NEC Farm Katonga Limited", "39.20", "0.00", "No management response"], ["**4**", "NEC  Luwero Industries Limited", "23.20", "20.30", "No management response"], ["**5**", "Uganda Electricity Distribution Company", "12.50", "10.50", "This performance was attributed to an increase in the Company\u2019s current asset during the year under review"], ["**6**", "Soroti  Fruits Limited", "9.60", "4.90", "This performance was attributed to an abrupt increase in current assets from UGX.3.317 Bn in the previous year to UGX. 11.178 Bn in the current year"]], "metadata": {"headings": [{"headings_0": {"content": "Table 26: Liquidity Assessment 2022/2023", "page": 69, "level": 2}}], "page": 69, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["No", "Entity", "Current Ratio", "None", "Remarks"], "type": "table"}}, {"content": "69", "metadata": {"headings": [{"headings_0": {"content": "Table 26: Liquidity Assessment 2022/2023", "page": 69, "level": 2}}], "page": 69, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [[null, null, "**2021/2022**", "", null], ["**7**", "Civil  Aviation Authority", "4.47", "4.00", "No management response"], ["**8**", "Insurance Training College", "3.90", "2.40", "This performance may be attributable to the decrease in payables and accrued expenses"], ["**9**", "NEC AGRO SMC Limited", "3.80", "10.71", "The company\u2019s high current ratio is attributed to the nature of business the company is engaged which requires it to keep cash available to settle suppliers"], ["**10**", "Uganda Air Cargo Corporation", "3.30", "3.60", "debtors contribute 69.2% of total near cash assets (current assets) and that it shall endeavour to have the outstanding debts collected in order to realize the cash collected"], ["**11**", "NEC Uzima Limited", "2.40", "2.20", "The Accounting Officer explained that as the company increases its operations, more supplies in form of raw materials, consumables and other supplies also increase"], ["**12**", "National Water and Sewerage Corporation", "2.08", "1.74", "The ration shows improvement. The current assets adequately cover the current liabilities and it is within the best practice. The improvement is due to fiscal discipline which we intend to continue with."], ["**13**", "Uganda Electricity Transmission Company", "2.02", "2.05", "The registered performance during the period could be attributed to a slight decline of 4.33% in the current assets such as cash and bank balances and trade and other receivables"], ["**14**", "Insurance Regulatory Authority", "1.6", "2.0", "No management response"], ["**15**", "Uganda Printing and  Publishing Corporation", "1.40", "2.80", "UPPC is also prioritizing paying its suppliers to improve its working capital."], ["**16**", "Nile  Hotel international  limited", "1.1", "27", "No management response"], ["**17**", "NEC Construction Works  & Engineering  Limited", "1.10", "1.30", "Accounting Officer explained that a deeper analysis will be undertaken to determine what is affecting the liquidity position of the company."], ["**18**", "New Vision Printing and  Publishing Company Limited", "1.00", "1.56", "No management response"], ["**19**", "Uganda Railways Corporation", "0.99", "2.78", "This is majorly attributable to the reclassification of Other Receivables (28Bn due from UNRA relating to"]], "metadata": {"headings": [{"headings_0": {"content": "Table 26: Liquidity Assessment 2022/2023", "page": 69, "level": 2}}], "page": 70, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["No", "Entity", "Current Ratio", "None", "Remarks"], "type": "table"}}, {"content": "2022/2023 \n70", "metadata": {"headings": [{"headings_0": {"content": "2022/2023", "page": 70, "level": 2}}, [{"headings_0": {"content": "2022/2023", "page": 70, "level": 2}}]], "page": 70, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [[null, null, "**2021/2022**", "", null], ["flyover and 69Bn due from MoFPED, relating to Nsambya Land Compensation) to Contingent assets", null, null, null, null], ["**20**", "Uganda  posts limited", "0.9", "0.8", "No management response"], ["**21**", "Uganda National Airlines Company Limited", "0.82", "1.40", "No management response"], ["**22**", "Uganda Electricity Generation Company", "0.24", "0.27", "This was attributed to inclusion of current liabilities from the Isimba loan, recognition of only energy sold, rather than the capacity of the HPP as outlined in the Power Purchasing Agreements which results in a disproportionate increase in short-term obligations compared to current assets."]], "metadata": {"headings": [{"headings_0": {"content": "2022/2023", "page": 70, "level": 2}}], "page": 71, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["No", "Entity", "Current Ratio", "None", "Remarks"], "type": "table"}}, {"content": "2022/2023 \nFor the financial institutions, I noted that the Loans and advances to customers for the 3 out of the 4 Banks increased on average from UGX. 513.955Bn to UGX. 652.495Bn in the \ncurrent year (31st Dec 2022). The Uganda Development Bank had the highest Loans and \nAdvance deposits to customers of UGX. 1220.89Bn while Microfinance Support Centre Ltd \nhad the lowest Loans and Advance deposits to customers of UGX. 131.63Bn. The details \nare as per the table below; \nTable 27: Loans and Advances performance", "metadata": {"headings": [{"headings_0": {"content": "2022/2023", "page": 71, "level": 2}}, [{"headings_0": {"content": "2022/2023", "page": 71, "level": 2}}], [{"headings_0": {"content": "current year (31st Dec 2022). The Uganda Development Bank had the highest Loans and", "page": 71, "level": 2}}], [{"headings_0": {"content": "current year (31st Dec 2022). The Uganda Development Bank had the highest Loans and", "page": 71, "level": 2}}], [{"headings_0": {"content": "had the lowest Loans and Advance deposits to customers of UGX. 131.63Bn. The details", "page": 71, "level": 2}}], [{"headings_0": {"content": "had the lowest Loans and Advance deposits to customers of UGX. 131.63Bn. The details", "page": 71, "level": 2}}], [{"headings_0": {"content": "Table 27: Loans and Advances performance", "page": 71, "level": 2}}]], "page": 71, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["**1**", "Post Bank Limited", "479.52", "454.86"], ["**2**", "Housing Finance Bank", "777.94", "674.33"], ["**3**", "Uganda Development Bank", "1220.89", "781.66"], ["**4**", "Microfinance Support Centre Ltd", "131.63", "144.97"], ["", "**Average**", "**652.495**", "**513.955**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 27: Loans and Advances performance", "page": 71, "level": 2}}], "page": 71, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Bank", "31st Dec 2022 (UGX) \u201cBn\u201d", "31st Dec 2021 (UGX) \u201cBn\u201d"], "type": "table"}}, {"content": "The increase in the Loans and advance deposits to customers is a sign of good performance for the Banks as long as there are no significant non-performing loans. \nI advised the accounting officers of the affected institutions to strengthen their treasury/working capital management strategies to ensure speedy collection of debts and reduction of liabilities. \nh) Debt Analysis \nPublic Corporations and State Enterprises should be able to meet their short and long- \nterm debt obligations. Gearing (debt) ratio measures the proportion of the enterprises\u2019 \nassets that are financed by debt. Although the risk levels vary from industry to industry, \na debt ratio of more than 50% is considered undesirable. \n71 \nThirteen (13) out of the nineteen (19) Public Corporations and State enterprises assessed \nhad debt ratios of less than 50% implying that owners\u2019 equity was sufficient to cover total debt with the exception of six (6) enterprises which had a debt ratio above 50%. \nThe table below refers. This was majorly attributed to inadequate funding required to \nrepay outstanding loan obligations. \nTable 28: Showing Debt Analysis", "metadata": {"headings": [{"headings_0": {"content": "The increase in the Loans and advance deposits to customers is a sign of good performance for the Banks as long as there are no significant non-performing loans.", "page": 71, "level": 4}}, [{"headings_0": {"content": "The increase in the Loans and advance deposits to customers is a sign of good performance for the Banks as long as there are no significant non-performing loans.", "page": 71, "level": 4}}], [{"headings_0": {"content": "h) Debt Analysis", "page": 71, "level": 5}}], [{"headings_0": {"content": "Public Corporations and State Enterprises should be able to meet their short and long-", "page": 71, "level": 2}}], [{"headings_0": {"content": "Public Corporations and State Enterprises should be able to meet their short and long-", "page": 71, "level": 2}}], [{"headings_0": {"content": "assets that are financed by debt. Although the risk levels vary from industry to industry,", "page": 71, "level": 2}}], [{"headings_0": {"content": "assets that are financed by debt. Although the risk levels vary from industry to industry,", "page": 71, "level": 2}}], [{"headings_0": {"content": "assets that are financed by debt. Although the risk levels vary from industry to industry,", "page": 71, "level": 2}}], [{"headings_0": {"content": "Thirteen (13) out of the nineteen (19) Public Corporations and State enterprises assessed", "page": 72, "level": 2}}], [{"headings_0": {"content": "Thirteen (13) out of the nineteen (19) Public Corporations and State enterprises assessed", "page": 72, "level": 2}}], [{"headings_0": {"content": "The table below refers. This was majorly attributed to inadequate funding required to", "page": 72, "level": 2}}], [{"headings_0": {"content": "The table below refers. This was majorly attributed to inadequate funding required to", "page": 72, "level": 2}}], [{"headings_0": {"content": "Table 28: Showing Debt Analysis", "page": 72, "level": 2}}]], "page": 71, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["**1**", "Uganda Electricity Generation Company", "88.00  88.00", "The energy billing approach has hindered the company\u2019s ability to efficiently service the loan due to lower revenues, despite MoFPED advising UEGCL to make payments within its capacity, given that the loans are government-guaranteed."], ["**2**", "NEC Construction Works  & Engineering Limited", "86.30  66.60", "Accounting Officer explained that a deeper analysis will be undertaken to determine what is affecting the liquidity position of the company."], ["**3**", "Uganda Electricity Distribution Company", "82.55  10.31", "The Company debt primarily arises from the financial liability on the buy- out amount of UMEME"], ["**4**", "National Water and Sewerage Corporation", "66.95  64.95", "The Corporation is implementing a number of water projects across the country. The slight increase in the ratio was due to additional loan disbursements during the year. It is noted that all our Market Finance loans were performing well."], ["**5**", "Uganda Electricity Transmission Company", "66.09  67.40", "The high debt ratio can be attributed to various factors, including; the company\u2019s financial decisions, capital structure, and borrowing activities during the period. These factors, combined, have led to the high debt ratio, indicating a higher reliance on debt to finance the company\u2019s assets"], ["**6**", "NEC  Uzima Limited", "51.00  55.00", "The debt ratio relates to the internal borrowings from NEC Luwero, which were used to procure the new production line and construct the factory building."], ["**7**", "Civil Aviation Authority", "37.42  48.00", "The reduction was majorly attributed to the increase of total assets by 131.1%."], ["**8**", "NEC AGRO SMC Limited", "27.00  3.10", "Increase is attributed to the newly acquired business of supply of maize"]], "metadata": {"headings": [{"headings_0": {"content": "Table 28: Showing Debt Analysis", "page": 72, "level": 2}}], "page": 72, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["No.", "Entity", "Debt Ratio (%) 2022/2023 2021/2022", "Reason"], "type": "table"}}, {"content": "72", "metadata": {"headings": [{"headings_0": {"content": "Table 28: Showing Debt Analysis", "page": 72, "level": 2}}], "page": 72, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["flour to all UPDF units across the country", null, null, null], ["**9**", "Insurance Regulatory Authority", "20.7  17.6", "No management response"], ["**10**", "Uganda  National Airlines Company Limited", "13.35  6.10", "The lower debt ratio was majorly due to the fact that the entity did not have any Fixed Long Term Debts."], ["**11**", "Uganda  Air Cargo Corporation", "7.20  7.67", "Management shall strive to enter into Partnerships and Joint ventures with potential partners with the sole intention of increasing revenue generation, hence return the Corporation to a profit-making path"], ["**12**", "Nile  Hotel international limited", "2.8  0.2", "No Management response"], ["**13**", "Uganda Railways Corporation", "1.69  3.07", "No Management response"], ["**14**", "NEC  Luwero Industries Limited", "1.30  2.50", "No Management response"], ["**15**", "Soroti  Fruits Limited", "0.23  0.01", "The observed gearing level was attributed to a KOICA grant of UGX.10.555 billion which increased the Company\u2019s debt portfolio in the current year"], ["**16**", "Uganda Post Limited", "0.2  0.3", "No Management response"], ["**17**", "National Housing and Construction Company Limited (F/Ss June 2020)", "0.14  0.00", "The Accounting Officer explained that it is the company\u2019s deliberate action to maintain low company gearing ratios on account of financing costs having a significant cost effect on housing unit pricing. On average, it influences 15% of housing unit pricing. Accordingly, the company has grown total assets to the tune of UGX 696 billion while reducing total liabilities to UGX 72 billion"], ["**18**", "Insurance Training College", "0.09  0.69", "No Management response"], ["**19**", "Uganda Development Corporation", "0.02  0.04", "No Management response"]], "metadata": {"headings": [{"headings_0": {"content": "Table 28: Showing Debt Analysis", "page": 72, "level": 2}}], "page": 73, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["No.", "Entity", "Debt Ratio (%) 2022/2023 2021/2022", "Reason"], "type": "table"}}, {"content": "73 \nI advised the enterprises to review their debt-to-equity mix and keep an appropriate \nbalance to ensure entity profitability. \nOverall Conclusion/Recommendation \nGovernment established public corporations and state enterprises with an objective of \nensuring efficient and effective management of government operations while delivering \nservices to the citizens. I noted that 61% of the assessed companies made profits while \n39% were not making profits, thus affecting their return on assets, ability to pay dividends \nto Government, and ability to settle their obligations as they fall due. Unprofitable \ncompanies should put in place strategies to improve their performance and deliver to the \nexpectations of Government. In addition, Government should develop appropriate financial and non-financial performance assessment indicators for each category of Public Corporations and State Enterprises to enable comprehensive and standardised \nperformance assessment. \n74 \nPART 3: KEY FINDINGS FROM PROGRAMME AUDITS \n3.1. Review of the programmatic approach to planning and budgeting \nBackground \nOne of the key reforms in the Government financial management system ushered in by \nthe National Development Plan III was the programmatic approach to budgeting and planning which replaced the sector-wide approach. The Government adopted this as the \nimplementation approach for the NDP-III, which covers the period 2020/2021-2024/2025. \nThe programme approach is expected to facilitate the achievement of national development objectives in a coherent, coordinated and participatory manner. The \napproach focuses on; the delivery of common results, strengthening the alignment of \nplanning and budgeting frameworks to the Program-Based Budgeting System and enhancing synergies across Ministries, Departments, Agencies and Local Governments (MDA&LGs). The Approach is expected to reduce a \u2018silo\u2019 approach to implementation of \ngovernment activities there by reducing duplication and wastage if resources. Government is organized in 20 programmes as listed in the table below; \nTable 29: Showing the 20 programmes", "metadata": {"headings": [{"headings_0": {"content": "Table 28: Showing Debt Analysis", "page": 72, "level": 2}}, [{"headings_0": {"content": "I advised the enterprises to review their debt-to-equity mix and keep an appropriate", "page": 74, "level": 2}}], [{"headings_0": {"content": "I advised the enterprises to review their debt-to-equity mix and keep an appropriate", "page": 74, "level": 2}}], [{"headings_0": {"content": "Overall Conclusion/Recommendation", "page": 74, "level": 5}}], [{"headings_0": {"content": "Government established public corporations and state enterprises with an objective of", "page": 74, "level": 2}}], [{"headings_0": {"content": "Government established public corporations and state enterprises with an objective of", "page": 74, "level": 2}}], [{"headings_0": {"content": "services to the citizens. I noted that 61% of the assessed companies made profits while", "page": 74, "level": 2}}], [{"headings_0": {"content": "services to the citizens. I noted that 61% of the assessed companies made profits while", "page": 74, "level": 2}}], [{"headings_0": {"content": "to Government, and ability to settle their obligations as they fall due. Unprofitable", "page": 74, "level": 2}}], [{"headings_0": {"content": "to Government, and ability to settle their obligations as they fall due. Unprofitable", "page": 74, "level": 2}}], [{"headings_0": {"content": "expectations of Government. In addition, Government should develop appropriate financial and non-financial performance assessment indicators for each category of Public Corporations and State Enterprises to enable comprehensive and standardised", "page": 74, "level": 4}}], [{"headings_0": {"content": "expectations of Government. In addition, Government should develop appropriate financial and non-financial performance assessment indicators for each category of Public Corporations and State Enterprises to enable comprehensive and standardised", "page": 74, "level": 4}}], [{"headings_0": {"content": "expectations of Government. In addition, Government should develop appropriate financial and non-financial performance assessment indicators for each category of Public Corporations and State Enterprises to enable comprehensive and standardised", "page": 74, "level": 4}}], [{"headings_0": {"content": "PART 3: KEY FINDINGS FROM PROGRAMME AUDITS", "page": 75, "level": 5}}], [{"headings_0": {"content": "3.1. Review of the programmatic approach to planning and budgeting", "page": 75, "level": 5}}], [{"headings_0": {"content": "Background", "page": 75, "level": 5}}], [{"headings_0": {"content": "One of the key reforms in the Government financial management system ushered in by", "page": 75, "level": 2}}], [{"headings_0": {"content": "One of the key reforms in the Government financial management system ushered in by", "page": 75, "level": 2}}], [{"headings_0": {"content": "implementation approach for the NDP-III, which covers the period 2020/2021-2024/2025.", "page": 75, "level": 2}}], [{"headings_0": {"content": "The programme approach is expected to facilitate the achievement of national development objectives in a coherent, coordinated and participatory manner. The", "page": 75, "level": 4}}], [{"headings_0": {"content": "The programme approach is expected to facilitate the achievement of national development objectives in a coherent, coordinated and participatory manner. The", "page": 75, "level": 4}}], [{"headings_0": {"content": "planning and budgeting frameworks to the Program-Based Budgeting System and enhancing synergies across Ministries, Departments, Agencies and Local Governments (MDA&LGs). The Approach is expected to reduce a \u2018silo\u2019 approach to implementation of", "page": 75, "level": 4}}], [{"headings_0": {"content": "planning and budgeting frameworks to the Program-Based Budgeting System and enhancing synergies across Ministries, Departments, Agencies and Local Governments (MDA&LGs). The Approach is expected to reduce a \u2018silo\u2019 approach to implementation of", "page": 75, "level": 4}}], [{"headings_0": {"content": "Table 29: Showing the 20 programmes", "page": 75, "level": 2}}]], "page": 73, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["1", "Agro-Industrialization Programme", "Ministry of Agriculture"], ["2", "Governance and Security Programme", "Office of the President"], ["3", "Public Sector Transformation Programme", "Ministry of Public Service"], ["4", "Regional Development Programme", "Ministry of Local Government"], ["5", "Administration of Justice", "Judiciary"], ["6", "Legislation, Oversight and Representation", "Parliamentary Commission"], ["7", "Mineral Development Programme", "Ministry of Energy"], ["8", "Sustainable Development of Petroleum Resources", "Ministry of Energy"], ["9", "Climate Change, Natural Resources , Environment and Water Management Development Programme", "Ministry of Water"], ["10", "Sustainable Energy Development Programme", "Ministry of Water"], ["11", "Sustainable Urbanization and Housing", "Ministry of Lands"], ["12", "Human Capital Development Programme", "Ministry of Education"], ["13", "Community Mobilization and Mindset Change Programme", "Ministry of Gender"], ["14", "Tourism Development Programme", "Ministry of Tourism"], ["15", "Private Sector Development Programme", "Ministry of Finance"], ["16", "Manufacturing Programme", "Ministry of Trade"], ["17", "Digital Transformation Programme", "Ministry of ICT"], ["18", "Innovation, Technology Development and Transfer", "Ministry of Science"], ["19", "Development Plan Implementation Programme", "Ministry of Finance"], ["20", "Integrated Transport Infrastructure and Services", "Ministry of Works"]], "metadata": {"headings": [{"headings_0": {"content": "Table 29: Showing the 20 programmes", "page": 75, "level": 2}}], "page": 75, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["No", "Programme", "Lead Entity"], "type": "table"}}, {"content": [["**1**", "Agro-Industrialization", "1.012", "0.906", "0.106"], ["**2**", "Mineral Development", "0.024", "0.016", "0.009"], ["**3**", "Sustainable Petroleum Development", "0.881", "0.835", "0.047"], ["**4**", "Manufacturing", "0.586", "0.519", "0.067"], ["**5**", "Tourism Development", "0.205", "0.113", "0.092"], ["**6**", "Natural Resources, Environment, Climate Change, Land And Water", "0.423", "0.369", "0.055"], ["**7**", "Private Sector Development", "1.598", "1.571", "0.027"], ["**8**", "Sustainable Energy Development", "0.651", "0.482", "0.169"], ["**9**", "Integrated Transport Infrastructure And Services", "3.373", "2.899", "0.475"], ["**10**", "Sustainable Urbanisation And Housing", "0.108", "0.091", "0.018"], ["**11**", "Digital Transformation", "0.249", "0.212", "0.037"], ["**12**", "Human Capital Development", "7.828", "7.362", "0.467"], ["**13**", "Innovation, Technology Development And Transfer", "0.250", "0.214", "0.036"], ["**14**", "Public Sector Transformation", "0.873", "0.841", "0.031"], ["**15**", "Community Mobilization And Mindset Change", "0.116", "0.101", "0.015"], ["**16**", "Governance And Security", "8.146", "7.902", "0.244"], ["**17**", "Regional Balanced Development", "0.072", "0.053", "0.019"], ["**18**", "Development Plan Implementation", "18.055", "17.333", "0.722"], ["**19**", "Administration Of Justice", "0.403", "0.391", "0.012"], ["**20**", "Legislation, Oversight And Representation", "0.915", "0.915", "-"], ["**Total\\***", null, "**45.771**", "**43.124**", "**2.646**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 30: Performance of warrants by programmes", "page": 79, "level": 2}}], "page": 79, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["No", "Program Name", "Sum of Revised Budget (UGX) Tn", "Sum of Total Warrants (UGX) Tn", "Variance (UGX) Tn"], "type": "table"}}, {"content": "79 \n*The revised budget of UGX.45.771Tn is different from the revised GoU budget of \nUGX.52.548Tn by UGX.6.777Tn which relates to project financing and local revenue which \ncould not be broken down by programmes. Similarly, the warrants of UGX.43.124Tn are different from the total GoU warrants of UGX.49.226Tn by UGX.6.102Tn which relates to \nproject financing and local revenue. \nThe underperformance of warrants affected the implementation of several key programme activities at entity level during the year. Activities that were affected by this \nare highlighted in the individual entity reports of the contributing entities for each of the programmes. \nThe programme heads explained that the underperformance of warrants was due to insufficient revenue collections by MoFPED and pledged to continue engaging MoFPED for the release of the budgeted funds. \nI advised the programme heads to ensure that the un-implemented programme activities are rolled over to the subsequent periods for implementation. \nb) Utilization of programme warrants \nI compared the total warrants and expenditure for each of the programmes and observed that all the 20 programmes underutilized warrants by UGX.3.676Tn (8.5%) as shown in \nthe table below. \nTable 31: Utilization of warrants by Programmes", "metadata": {"headings": [{"headings_0": {"content": "Table 30: Performance of warrants by programmes", "page": 79, "level": 2}}, [{"headings_0": {"content": "*The revised budget of UGX.45.771Tn is different from the revised GoU budget of", "page": 80, "level": 2}}], [{"headings_0": {"content": "*The revised budget of UGX.45.771Tn is different from the revised GoU budget of", "page": 80, "level": 2}}], [{"headings_0": {"content": "could not be broken down by programmes. Similarly, the warrants of UGX.43.124Tn are different from the total GoU warrants of UGX.49.226Tn by UGX.6.102Tn which relates to", "page": 80, "level": 4}}], [{"headings_0": {"content": "could not be broken down by programmes. Similarly, the warrants of UGX.43.124Tn are different from the total GoU warrants of UGX.49.226Tn by UGX.6.102Tn which relates to", "page": 80, "level": 4}}], [{"headings_0": {"content": "The underperformance of warrants affected the implementation of several key programme activities at entity level during the year. Activities that were affected by this", "page": 80, "level": 4}}], [{"headings_0": {"content": "The underperformance of warrants affected the implementation of several key programme activities at entity level during the year. Activities that were affected by this", "page": 80, "level": 4}}], [{"headings_0": {"content": "The underperformance of warrants affected the implementation of several key programme activities at entity level during the year. Activities that were affected by this", "page": 80, "level": 4}}], [{"headings_0": {"content": "The underperformance of warrants affected the implementation of several key programme activities at entity level during the year. Activities that were affected by this", "page": 80, "level": 4}}], [{"headings_0": {"content": "b) Utilization of programme warrants", "page": 80, "level": 5}}], [{"headings_0": {"content": "I compared the total warrants and expenditure for each of the programmes and observed that all the 20 programmes underutilized warrants by UGX.3.676Tn (8.5%) as shown in", "page": 80, "level": 4}}], [{"headings_0": {"content": "I compared the total warrants and expenditure for each of the programmes and observed that all the 20 programmes underutilized warrants by UGX.3.676Tn (8.5%) as shown in", "page": 80, "level": 4}}], [{"headings_0": {"content": "Table 31: Utilization of warrants by Programmes", "page": 80, "level": 2}}]], "page": 79, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**1**", "Agro-Industrialization", "0.906", "0.830", "0.076"], ["**2**", "Mineral Development", "0.016", "0.015", "0.000"], ["**3**", "Sustainable Petroleum Development", "0.835", "0.831", "0.004"], ["**4**", "Manufacturing", "0.519", "0.508", "0.011"], ["**5**", "Tourism Development", "0.113", "0.109", "0.004"], ["**6**", "Natural Resources, Environment, Climate Change, Land And Water", "0.369", "0.345", "0.024"], ["**7**", "Private Sector Development", "1.571", "1.563", "0.008"], ["**8**", "Sustainable Energy Development", "0.482", "0.471", "0.011"], ["**9**", "Integrated Transport Infrastructure And Services", "2.899", "2.837", "0.062"], ["**10**", "Sustainable Urbanisation And Housing", "0.091", "0.090", "0.001"], ["**11**", "Digital Transformation", "0.212", "0.208", "0.005"], ["**12**", "Human Capital Development", "7.362", "6.910", "0.451"], ["**13**", "Innovation, Technology Development And Transfer", "0.214", "0.214", "0.000"], ["**14**", "Public Sector Transformation", "0.841", "0.746", "0.095"], ["**15**", "Community Mobilization And Mindset Change", "0.101", "0.098", "0.003"], ["**16**", "Governance And Security", "7.902", "7.811", "0.092"]], "metadata": {"headings": [{"headings_0": {"content": "Table 31: Utilization of warrants by Programmes", "page": 80, "level": 2}}], "page": 80, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["No", "Program Name", "Sum of Total Warrants (UGX) Tn", "Sum of Total payments (UGX) Tn", "Variance (UGX) Tn"], "type": "table"}}, {"content": "80", "metadata": {"headings": [{"headings_0": {"content": "Table 31: Utilization of warrants by Programmes", "page": 80, "level": 2}}], "page": 80, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**17**", "Regional Balanced Development", "0.053", "0.049", "0.004"], ["**18**", "Development Plan Implementation", "17.333", "14.543", "2.790"], ["**19**", "Administration Of Justice", "0.391", "0.365", "0.026"], ["**20**", "Legislation, Oversight And Representation", "0.915", "0.906", "0.009"], ["**Total\\***", null, "**43.124**", "**39.449**", "**3.676**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 31: Utilization of warrants by Programmes", "page": 80, "level": 2}}], "page": 81, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["No", "Program Name", "Sum of Total Warrants (UGX) Tn", "Sum of Total payments (UGX) Tn", "Variance (UGX) Tn"], "type": "table"}}, {"content": "- All the Hospitals sampled had 45% staffing filled fully in line with the approved structures\n- 2 Hospitals had only 1 staff who was managing the medicines and drugs.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 3 Hospitals did not have a substantive head of pharmacy", "page": 86, "level": 2}}], "page": 86, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "- Cabinet directed that large scale farmers are funded to a tune of UGX.176.03Bn", "metadata": {"headings": [{"headings_0": {"content": "food and animal feed on 224,650 acres. I assessed the implementation of the intervention", "page": 91, "level": 2}}], "page": 91, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nto plant 114,661 acres (51% of the planned) in season A 2023. This investment \n91 \nwas expected to yield 1702 metric tons of maize, soya beans, sorghum and beans, however, no funding was provided and as such this affected the full realization of the objective of the intervention. \n\uf0b7 MDAs were instructed to front-load the already appropriated budgeted funds \namounting to UGX.187.5bn on the premise that they would be re-funded through \nsupplementary funding. UGX.115.42Bn was fronted loaded by the MDAs however, \nthe supplementary funds were never provided.", "metadata": {"headings": [{"headings_0": {"content": "food and animal feed on 224,650 acres. I assessed the implementation of the intervention", "page": 91, "level": 2}}, [{"headings_0": {"content": "to plant 114,661 acres (51% of the planned) in season A 2023. This investment", "page": 91, "level": 2}}], [{"headings_0": {"content": "to plant 114,661 acres (51% of the planned) in season A 2023. This investment", "page": 91, "level": 2}}], [{"headings_0": {"content": "to plant 114,661 acres (51% of the planned) in season A 2023. This investment", "page": 91, "level": 2}}], [{"headings_0": {"content": "\uf0b7 MDAs were instructed to front-load the already appropriated budgeted funds", "page": 92, "level": 2}}], [{"headings_0": {"content": "\uf0b7 MDAs were instructed to front-load the already appropriated budgeted funds", "page": 92, "level": 2}}], [{"headings_0": {"content": "supplementary funding. UGX.115.42Bn was fronted loaded by the MDAs however,", "page": 92, "level": 2}}], [{"headings_0": {"content": "supplementary funding. UGX.115.42Bn was fronted loaded by the MDAs however,", "page": 92, "level": 2}}]], "page": 91, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- There was inadequate preparedness by the entities to implement this intervention as evidenced by the minimal engagement with the implementing agencies in setting targets and failure to provide irrigation equipment to support the", "metadata": {"headings": [{"headings_0": {"content": "supplementary funding. UGX.115.42Bn was fronted loaded by the MDAs however,", "page": 92, "level": 2}}], "page": 92, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nintervention during the dry season. This affected the performance of the \nintervention.", "metadata": {"headings": [{"headings_0": {"content": "supplementary funding. UGX.115.42Bn was fronted loaded by the MDAs however,", "page": 92, "level": 2}}, [{"headings_0": {"content": "intervention during the dry season. This affected the performance of the", "page": 92, "level": 2}}], [{"headings_0": {"content": "intervention during the dry season. This affected the performance of the", "page": 92, "level": 2}}]], "page": 92, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The MDAs were given targets to produce corn silage, maize, soya beans, sorghum", "metadata": {"headings": [{"headings_0": {"content": "intervention during the dry season. This affected the performance of the", "page": 92, "level": 2}}], "page": 92, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nand beans on 109,989 acres at a total cost of UGX.187.5Bn. These targets were \nrevised downwards to 76,708 by the MDAs representing a 30% decrease. Further, \nthe MDAs failed to achieve their revised targets by 43% from 76,708 to 43,759 \nacres. \n", "metadata": {"headings": [{"headings_0": {"content": "intervention during the dry season. This affected the performance of the", "page": 92, "level": 2}}, [{"headings_0": {"content": "and beans on 109,989 acres at a total cost of UGX.187.5Bn. These targets were", "page": 92, "level": 2}}], [{"headings_0": {"content": "and beans on 109,989 acres at a total cost of UGX.187.5Bn. These targets were", "page": 92, "level": 2}}], [{"headings_0": {"content": "the MDAs failed to achieve their revised targets by 43% from 76,708 to 43,759", "page": 92, "level": 2}}], [{"headings_0": {"content": "the MDAs failed to achieve their revised targets by 43% from 76,708 to 43,759", "page": 92, "level": 2}}], [{"headings_0": {"content": "the MDAs failed to achieve their revised targets by 43% from 76,708 to 43,759", "page": 92, "level": 2}}]], "page": 92, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of 43,759 acres that were opened, only 32,428 acres were planted resulting into a variance of 11,331 unplanted acres (26%) due to expensive costs of mechanised bush clearing which were not planned for.\n- Out of the planted acreage of the MDAs had projected to produce 63,5983 tons of yield. However, according to the end of season reports, the MDAs produced 61,859 tons representing 97% performance", "metadata": {"headings": [{"headings_0": {"content": "the MDAs failed to achieve their revised targets by 43% from 76,708 to 43,759", "page": 92, "level": 2}}], "page": 92, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "The above short comings affected the achievement of the intervention objectives. \nI advise the Government to ensure that before implementing such interventions, adequate planning and consultations should be undertaken to avoid similar challenges during implementation. \nb) Management of Foot and Mouth Disease (FMD) Interventions \nEvery year MAAIF plans to procure and distribute various interventions such as vaccination equipment and FMD vaccines for trade sensitive cattle diseases as a preventive measure to less privileged livestock farmers. During the two financial years \nMAAIF had an approved budget of UGX.33.7Bn out of which UGX.28.3Bn was warranted. \nI undertook a comprehensive review of the procurement and distribution of FMD veterinary medical supplies by MAAIF in the financial years 2021/2022 and 2022/2023 \nand observed that there were challenges in the management of the interventions. Below \nare my findings; \n2 1,000kgs equals 1 metric ton.  \n3 These estimates are for only 2 of the 5 MDAs that had clear projects for yields \n92 \n", "metadata": {"headings": [{"headings_0": {"content": "The above short comings affected the achievement of the intervention objectives.", "page": 92, "level": 2}}, [{"headings_0": {"content": "The above short comings affected the achievement of the intervention objectives.", "page": 92, "level": 2}}], [{"headings_0": {"content": "b) Management of Foot and Mouth Disease (FMD) Interventions", "page": 92, "level": 5}}], [{"headings_0": {"content": "b) Management of Foot and Mouth Disease (FMD) Interventions", "page": 92, "level": 5}}], [{"headings_0": {"content": "MAAIF had an approved budget of UGX.33.7Bn out of which UGX.28.3Bn was warranted.", "page": 92, "level": 2}}], [{"headings_0": {"content": "MAAIF had an approved budget of UGX.33.7Bn out of which UGX.28.3Bn was warranted.", "page": 92, "level": 2}}], [{"headings_0": {"content": "and observed that there were challenges in the management of the interventions. Below", "page": 92, "level": 2}}], [{"headings_0": {"content": "and observed that there were challenges in the management of the interventions. Below", "page": 92, "level": 2}}], [{"headings_0": {"content": "and observed that there were challenges in the management of the interventions. Below", "page": 92, "level": 2}}], [{"headings_0": {"content": "and observed that there were challenges in the management of the interventions. Below", "page": 92, "level": 2}}], [{"headings_0": {"content": "and observed that there were challenges in the management of the interventions. Below", "page": 92, "level": 2}}]], "page": 92, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- MAAIF did not put into consideration the individual demands/needs of districts in", "metadata": {"headings": [{"headings_0": {"content": "and observed that there were challenges in the management of the interventions. Below", "page": 92, "level": 2}}], "page": 93, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "planning and budgeting for this intervention. During implementation, DLGs were \nrequested to requisition for the vaccines and vaccination equipment which resulted into districts receiving significantly less than what was required to respond to outbreaks.", "metadata": {"headings": [{"headings_0": {"content": "planning and budgeting for this intervention. During implementation, DLGs were", "page": 93, "level": 2}}, [{"headings_0": {"content": "planning and budgeting for this intervention. During implementation, DLGs were", "page": 93, "level": 2}}]], "page": 93, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- The procurement processes for the vaccines and equipment took an average of five (5) to eight (8) months from initiation to actual contract signing compared to the planned three (3) months resulting in an average delay of four (4) months.", "metadata": {"headings": [{"headings_0": {"content": "planning and budgeting for this intervention. During implementation, DLGs were", "page": 93, "level": 2}}], "page": 93, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nSimilarly, the actual deliveries delayed for a period between 41 to 240 days.", "metadata": {"headings": [{"headings_0": {"content": "planning and budgeting for this intervention. During implementation, DLGs were", "page": 93, "level": 2}}, [{"headings_0": {"content": "Similarly, the actual deliveries delayed for a period between 41 to 240 days.", "page": 93, "level": 2}}]], "page": 93, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- MAAIF distributed 1,930,080 doses of FMD vaccines worth UGX.13.49Bn to 82", "metadata": {"headings": [{"headings_0": {"content": "Similarly, the actual deliveries delayed for a period between 41 to 240 days.", "page": 93, "level": 2}}], "page": 93, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \ndistricts without any district requests. In instances where DLGs submitted \nindividual requests/needs (for FMD vaccines), I noted cases of none, over and under delivery of the vaccines and vaccination equipment.", "metadata": {"headings": [{"headings_0": {"content": "Similarly, the actual deliveries delayed for a period between 41 to 240 days.", "page": 93, "level": 2}}, [{"headings_0": {"content": "districts without any district requests. In instances where DLGs submitted", "page": 93, "level": 2}}], [{"headings_0": {"content": "districts without any district requests. In instances where DLGs submitted", "page": 93, "level": 2}}]], "page": 93, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Whereas 2,565,900 vaccine doses were received by MAAIF during the financial", "metadata": {"headings": [{"headings_0": {"content": "districts without any district requests. In instances where DLGs submitted", "page": 93, "level": 2}}], "page": 93, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nyear 2022/23; 1,804,000 (70.3%) doses had been distributed by 30/06/2023. At \nthe time of inspection, September 2023, the unutilized 562,400 FMD doses were safely stored in the Ministry cold room. \n", "metadata": {"headings": [{"headings_0": {"content": "districts without any district requests. In instances where DLGs submitted", "page": 93, "level": 2}}, [{"headings_0": {"content": "year 2022/23; 1,804,000 (70.3%) doses had been distributed by 30/06/2023. At", "page": 93, "level": 2}}], [{"headings_0": {"content": "year 2022/23; 1,804,000 (70.3%) doses had been distributed by 30/06/2023. At", "page": 93, "level": 2}}], [{"headings_0": {"content": "year 2022/23; 1,804,000 (70.3%) doses had been distributed by 30/06/2023. At", "page": 93, "level": 2}}]], "page": 93, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Whereas 400 vaccine cool boxes were delivered on 2nd September 2022, 141 (35%) had been distributed by 30/06/2023. As of 14/09/2023, 269 (67%) cool", "metadata": {"headings": [{"headings_0": {"content": "year 2022/23; 1,804,000 (70.3%) doses had been distributed by 30/06/2023. At", "page": 93, "level": 2}}], "page": 93, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "boxes had been distributed over a period of one year. The 131 boxes were in \nstores pending distribution. \n", "metadata": {"headings": [{"headings_0": {"content": "boxes had been distributed over a period of one year. The 131 boxes were in", "page": 93, "level": 2}}, [{"headings_0": {"content": "boxes had been distributed over a period of one year. The 131 boxes were in", "page": 93, "level": 2}}], [{"headings_0": {"content": "boxes had been distributed over a period of one year. The 131 boxes were in", "page": 93, "level": 2}}]], "page": 93, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Ten (10) districts had insufficient/poor storage facilities for the vaccines. In some cases, these vaccines were stored in domestic grade fridges, while in other instances they were stored together with human medicine.", "metadata": {"headings": [{"headings_0": {"content": "boxes had been distributed over a period of one year. The 131 boxes were in", "page": 93, "level": 2}}], "page": 93, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "boxes had been distributed over a period of one year. The 131 boxes were in", "page": 93, "level": 2}}], "page": 93, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Vaccines worth UGX.0.620Bn were still being held in various district stores", "metadata": {"headings": [{"headings_0": {"content": "boxes had been distributed over a period of one year. The 131 boxes were in", "page": 93, "level": 2}}], "page": 93, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "unutilized. Some of these vaccines were delivered as far back as September 2021 \nwhile others were delivered in 2022. \nDelays in procurement and distribution delays the timely response to outbreaks thus \nleading to loss of livestock. The none and under distribution of vaccines and vaccine \nequipment affects the effective management of disease outbreaks while over distribution creates a risk of vaccine wastage. \nI advised the Accounting Officer to ensure that detailed needs assessment is undertaken before vaccines are procured and distributed to avoid waste. In addition, the Accounting Officer should eliminate all inefficiencies within the procurement process to eliminate \ndelays in procurement. \nc) Management of Mechanisation Equipment \nOver the past five (5) years, MAAIF has procured, tested and operationalized various \nunits of heavy mechanization machinery and assorted farm tractors and accessories to support small scale farmers with mechanized farm activities, irrigation and value addition. \n93 \nDuring the financial years 2021/2022 and 2022/2023, MAAIF contracted several suppliers for supply of 1,077 mechanization equipment worth UGX.100.53Bn. I undertook a \ncomprehensive review of this intervention and observed the following; \n", "metadata": {"headings": [{"headings_0": {"content": "unutilized. Some of these vaccines were delivered as far back as September 2021", "page": 93, "level": 2}}, [{"headings_0": {"content": "unutilized. Some of these vaccines were delivered as far back as September 2021", "page": 93, "level": 2}}], [{"headings_0": {"content": "unutilized. Some of these vaccines were delivered as far back as September 2021", "page": 93, "level": 2}}], [{"headings_0": {"content": "leading to loss of livestock. The none and under distribution of vaccines and vaccine", "page": 93, "level": 2}}], [{"headings_0": {"content": "leading to loss of livestock. The none and under distribution of vaccines and vaccine", "page": 93, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting Officer to ensure that detailed needs assessment is undertaken before vaccines are procured and distributed to avoid waste. In addition, the Accounting Officer should eliminate all inefficiencies within the procurement process to eliminate", "page": 93, "level": 4}}], [{"headings_0": {"content": "I advised the Accounting Officer to ensure that detailed needs assessment is undertaken before vaccines are procured and distributed to avoid waste. In addition, the Accounting Officer should eliminate all inefficiencies within the procurement process to eliminate", "page": 93, "level": 4}}], [{"headings_0": {"content": "c) Management of Mechanisation Equipment", "page": 93, "level": 5}}], [{"headings_0": {"content": "Over the past five (5) years, MAAIF has procured, tested and operationalized various", "page": 93, "level": 2}}], [{"headings_0": {"content": "Over the past five (5) years, MAAIF has procured, tested and operationalized various", "page": 93, "level": 2}}], [{"headings_0": {"content": "Over the past five (5) years, MAAIF has procured, tested and operationalized various", "page": 93, "level": 2}}], [{"headings_0": {"content": "During the financial years 2021/2022 and 2022/2023, MAAIF contracted several suppliers for supply of 1,077 mechanization equipment worth UGX.100.53Bn. I undertook a", "page": 94, "level": 4}}], [{"headings_0": {"content": "During the financial years 2021/2022 and 2022/2023, MAAIF contracted several suppliers for supply of 1,077 mechanization equipment worth UGX.100.53Bn. I undertook a", "page": 94, "level": 4}}], [{"headings_0": {"content": "During the financial years 2021/2022 and 2022/2023, MAAIF contracted several suppliers for supply of 1,077 mechanization equipment worth UGX.100.53Bn. I undertook a", "page": 94, "level": 4}}]], "page": 93, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- The procurement processes of 200 tractors worth UGX.27.9Bn took up to 311 days (10 months) from initiation to actual contract signing instead of 81 days resulting into a delay of more than 7 months (230 days) due to the delayed clearance of the contract by the Attorney General.", "metadata": {"headings": [{"headings_0": {"content": "During the financial years 2021/2022 and 2022/2023, MAAIF contracted several suppliers for supply of 1,077 mechanization equipment worth UGX.100.53Bn. I undertook a", "page": 94, "level": 4}}], "page": 94, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "\uf0b7 The procurements for 14 heavy earth moving equipment worth UGX.17.82Bn \nexperienced an average delay of 132 days (4 months) with some deliveries delaying up to 202 days (7 months). \n\uf0b7 Heavy equipment worth UGX.10.58Bn were procured and registered with private \nnumber plates instead of the official UG number plate series. The Ministry \ndistributed 35 tractors worth UGX.2.3Bn to farmers without number plates. \n", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The procurements for 14 heavy earth moving equipment worth UGX.17.82Bn", "page": 94, "level": 2}}, [{"headings_0": {"content": "\uf0b7 The procurements for 14 heavy earth moving equipment worth UGX.17.82Bn", "page": 94, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Heavy equipment worth UGX.10.58Bn were procured and registered with private", "page": 94, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Heavy equipment worth UGX.10.58Bn were procured and registered with private", "page": 94, "level": 2}}], [{"headings_0": {"content": "distributed 35 tractors worth UGX.2.3Bn to farmers without number plates.", "page": 94, "level": 2}}], [{"headings_0": {"content": "distributed 35 tractors worth UGX.2.3Bn to farmers without number plates.", "page": 94, "level": 2}}]], "page": 94, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Six (6) tractors worth UGX.0.77Bn were grounded due to maintenance challenges.", "metadata": {"headings": [{"headings_0": {"content": "distributed 35 tractors worth UGX.2.3Bn to farmers without number plates.", "page": 94, "level": 2}}], "page": 94, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "distributed 35 tractors worth UGX.2.3Bn to farmers without number plates.", "page": 94, "level": 2}}], "page": 94, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Four (4) tractors worth UGX.0.42Bn were found to be under-utilized. These tractors had an average utilization of 40.1 hours which was significantly way below the average tractor hours of 840.7.", "metadata": {"headings": [{"headings_0": {"content": "distributed 35 tractors worth UGX.2.3Bn to farmers without number plates.", "page": 94, "level": 2}}], "page": 94, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "distributed 35 tractors worth UGX.2.3Bn to farmers without number plates.", "page": 94, "level": 2}}], "page": 94, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Several challenges were faced by beneficiary farmers due to lack of technical", "metadata": {"headings": [{"headings_0": {"content": "distributed 35 tractors worth UGX.2.3Bn to farmers without number plates.", "page": 94, "level": 2}}], "page": 94, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "guidance by MAAIF. These included; delivery of tractors without tool boxes, \ntractors with significant mechanical faults, mechanical breakdowns, supplier\u2019s failure to contact some of the farmers for servicing and general repairs of the \ntractors despite the equipment being under warranty. The noted challenges \nhamper utilization of the tractors. \nDelays in procurement and distribution of tractors and heavy equipment undermines the promotion of agricultural mechanization and denies opportunity to befitting communities \nor farmers. Failure to timely maintain and repair the tractors affects the effectiveness of \nthe equipment. \nI advised the Accounting Officer to enhance the use of the electronic tracking system to \nmanage and supervise the utilisation of the tractors to achieve value from the funds invested. \nd) Procurement and distribution of farm machinery, value addition and agro-processing facilities by NAADS \nDuring Financial years 2021/2022 and 2022/2023, a sum of UGX.42.8Bn was received \nagainst a budget of UGX.66.1Bn to undertake the procurement and distribution of farm machinery, value addition facilities and agro-processing facilities. I undertook a review \nand inspection to assess whether the procured value addition facilities were distributed to eligible beneficiaries, and if the items had been put to proper use. Below are my findings \n94 \ne) Procurement and distribution of maize milling equipment by NAADS \n", "metadata": {"headings": [{"headings_0": {"content": "guidance by MAAIF. These included; delivery of tractors without tool boxes,", "page": 94, "level": 2}}, [{"headings_0": {"content": "guidance by MAAIF. These included; delivery of tractors without tool boxes,", "page": 94, "level": 2}}], [{"headings_0": {"content": "tractors despite the equipment being under warranty. The noted challenges", "page": 94, "level": 2}}], [{"headings_0": {"content": "tractors despite the equipment being under warranty. The noted challenges", "page": 94, "level": 2}}], [{"headings_0": {"content": "tractors despite the equipment being under warranty. The noted challenges", "page": 94, "level": 2}}], [{"headings_0": {"content": "or farmers. Failure to timely maintain and repair the tractors affects the effectiveness of", "page": 94, "level": 2}}], [{"headings_0": {"content": "or farmers. Failure to timely maintain and repair the tractors affects the effectiveness of", "page": 94, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting Officer to enhance the use of the electronic tracking system to", "page": 94, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting Officer to enhance the use of the electronic tracking system to", "page": 94, "level": 2}}], [{"headings_0": {"content": "d) Procurement and distribution of farm machinery, value addition and agro-processing facilities by NAADS", "page": 94, "level": 5}}], [{"headings_0": {"content": "d) Procurement and distribution of farm machinery, value addition and agro-processing facilities by NAADS", "page": 94, "level": 5}}], [{"headings_0": {"content": "against a budget of UGX.66.1Bn to undertake the procurement and distribution of farm machinery, value addition facilities and agro-processing facilities. I undertook a review", "page": 94, "level": 4}}], [{"headings_0": {"content": "against a budget of UGX.66.1Bn to undertake the procurement and distribution of farm machinery, value addition facilities and agro-processing facilities. I undertook a review", "page": 94, "level": 4}}], [{"headings_0": {"content": "against a budget of UGX.66.1Bn to undertake the procurement and distribution of farm machinery, value addition facilities and agro-processing facilities. I undertook a review", "page": 94, "level": 4}}], [{"headings_0": {"content": "e) Procurement and distribution of maize milling equipment by NAADS", "page": 95, "level": 5}}], [{"headings_0": {"content": "e) Procurement and distribution of maize milling equipment by NAADS", "page": 95, "level": 5}}]], "page": 94, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Seven (7) maize milling equipment worth UGX.0.56Bn were delivered to the beneficiaries without adequately assessing the technical and financial capacity of the beneficiaries which resulted in farmers failing to maintain the equipment. For", "metadata": {"headings": [{"headings_0": {"content": "e) Procurement and distribution of maize milling equipment by NAADS", "page": 95, "level": 5}}], "page": 95, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "instance, one (1) beneficiary in Kiryandongo district who received a semi- automated mini-maize milling equipment worth UGX.0.17Bn had only 12 members \ninstead of the required minimum of 20 and was also facing high electricity costs. \n", "metadata": {"headings": [{"headings_0": {"content": "instance, one (1) beneficiary in Kiryandongo district who received a semi- automated mini-maize milling equipment worth UGX.0.17Bn had only 12 members", "page": 95, "level": 4}}, [{"headings_0": {"content": "instance, one (1) beneficiary in Kiryandongo district who received a semi- automated mini-maize milling equipment worth UGX.0.17Bn had only 12 members", "page": 95, "level": 4}}], [{"headings_0": {"content": "instance, one (1) beneficiary in Kiryandongo district who received a semi- automated mini-maize milling equipment worth UGX.0.17Bn had only 12 members", "page": 95, "level": 4}}]], "page": 95, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Four (4) maize milling equipment worth UGX.0.25Bn had not yet been delivered", "metadata": {"headings": [{"headings_0": {"content": "instance, one (1) beneficiary in Kiryandongo district who received a semi- automated mini-maize milling equipment worth UGX.0.17Bn had only 12 members", "page": 95, "level": 4}}], "page": 95, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "to the beneficiaries at the time of inspection in September 2023 despite the \nexpected delivery of 1st June 2023.", "metadata": {"headings": [{"headings_0": {"content": "to the beneficiaries at the time of inspection in September 2023 despite the", "page": 95, "level": 2}}, [{"headings_0": {"content": "to the beneficiaries at the time of inspection in September 2023 despite the", "page": 95, "level": 2}}]], "page": 95, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- 19 ordinary maize milling machines that had been delivered to the beneficiaries did not comply with the specifications since they lacked weighing scales, dust collectors and sack stitchers.", "metadata": {"headings": [{"headings_0": {"content": "to the beneficiaries at the time of inspection in September 2023 despite the", "page": 95, "level": 2}}], "page": 95, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "to the beneficiaries at the time of inspection in September 2023 despite the", "page": 95, "level": 2}}], "page": 95, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- 15 maize mills supplied were not in use by the beneficiaries due to a number of reasons. For instance, four (4) maize mills worth UGX.0.266Bn lacked 3 phase", "metadata": {"headings": [{"headings_0": {"content": "to the beneficiaries at the time of inspection in September 2023 despite the", "page": 95, "level": 2}}], "page": 95, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \npower connectivity, while structures for five (5) mills worth UGX.0.33Bn were incomplete. In addition, all the 15 beneficiaries had not been trained on how to \noperate the mills. \nDelivery of equipment to farmers without capacity to maintain the equipment affects the \neffective utilization of the equipment while delayed delivery of maize mills is tantamount \nto delayed service delivery. Delivery of mills that do not meet specifications may not \neffectively serve the purpose for which they were procured and delivered. \nI advised the Accounting Officer to ensure that proper needs and capacity assessments of beneficiaries is done before distribution is done. In addition, distribution should be \nundertaken in a timely manner and in compliance with procurement specifications. \nf) Procurement and Distribution of Solar Water Pumping Systems by NAADS \n", "metadata": {"headings": [{"headings_0": {"content": "to the beneficiaries at the time of inspection in September 2023 despite the", "page": 95, "level": 2}}, [{"headings_0": {"content": "power connectivity, while structures for five (5) mills worth UGX.0.33Bn were incomplete. In addition, all the 15 beneficiaries had not been trained on how to", "page": 95, "level": 4}}], [{"headings_0": {"content": "power connectivity, while structures for five (5) mills worth UGX.0.33Bn were incomplete. In addition, all the 15 beneficiaries had not been trained on how to", "page": 95, "level": 4}}], [{"headings_0": {"content": "Delivery of equipment to farmers without capacity to maintain the equipment affects the", "page": 95, "level": 2}}], [{"headings_0": {"content": "Delivery of equipment to farmers without capacity to maintain the equipment affects the", "page": 95, "level": 2}}], [{"headings_0": {"content": "to delayed service delivery. Delivery of mills that do not meet specifications may not", "page": 95, "level": 2}}], [{"headings_0": {"content": "to delayed service delivery. Delivery of mills that do not meet specifications may not", "page": 95, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting Officer to ensure that proper needs and capacity assessments of beneficiaries is done before distribution is done. In addition, distribution should be", "page": 95, "level": 4}}], [{"headings_0": {"content": "I advised the Accounting Officer to ensure that proper needs and capacity assessments of beneficiaries is done before distribution is done. In addition, distribution should be", "page": 95, "level": 4}}], [{"headings_0": {"content": "f) Procurement and Distribution of Solar Water Pumping Systems by NAADS", "page": 95, "level": 5}}], [{"headings_0": {"content": "f) Procurement and Distribution of Solar Water Pumping Systems by NAADS", "page": 95, "level": 5}}]], "page": 95, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- One (1) solar pumping system worth UGX.0.311 meant for Mbarara Grape", "metadata": {"headings": [{"headings_0": {"content": "f) Procurement and Distribution of Solar Water Pumping Systems by NAADS", "page": 95, "level": 5}}], "page": 95, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "farmers, Nyakayojo, in Mbarara city had not been delivered by the time of \ninspection in September 2023 and was behind schedule by four (4) months.", "metadata": {"headings": [{"headings_0": {"content": "farmers, Nyakayojo, in Mbarara city had not been delivered by the time of", "page": 95, "level": 2}}, [{"headings_0": {"content": "farmers, Nyakayojo, in Mbarara city had not been delivered by the time of", "page": 95, "level": 2}}]], "page": 95, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- I inspected eight (8) solar water pumping systems and noted that installation of", "metadata": {"headings": [{"headings_0": {"content": "farmers, Nyakayojo, in Mbarara city had not been delivered by the time of", "page": 95, "level": 2}}], "page": 95, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \none (1) had been completed, six (6) pumping systems worth UGX0.79Bn were still \nbeing installed while one (1) system worth UGX.0.22Bn had been abandoned for over 11 months at the time of inspection.", "metadata": {"headings": [{"headings_0": {"content": "farmers, Nyakayojo, in Mbarara city had not been delivered by the time of", "page": 95, "level": 2}}, [{"headings_0": {"content": "one (1) had been completed, six (6) pumping systems worth UGX0.79Bn were still", "page": 95, "level": 2}}], [{"headings_0": {"content": "one (1) had been completed, six (6) pumping systems worth UGX0.79Bn were still", "page": 95, "level": 2}}]], "page": 95, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Two (2) solar water pumping systems worth UGX0.22Bn that had been delivered to the beneficiaries were faulty at the time of inspection and the contractors were yet to have the defects fixed.", "metadata": {"headings": [{"headings_0": {"content": "one (1) had been completed, six (6) pumping systems worth UGX0.79Bn were still", "page": 95, "level": 2}}], "page": 95, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n95 \nDelayed delivery and installation of water pumping systems is tantamount to delayed service delivery \nI advised the Accounting Officer to strengthen contract supervision and ensure that contractors deliver within the contract timelines. \ng) Provision of Milk Coolers and Matching Diesel Generator Sets by NAADs", "metadata": {"headings": [{"headings_0": {"content": "one (1) had been completed, six (6) pumping systems worth UGX0.79Bn were still", "page": 95, "level": 2}}, [{"headings_0": {"content": "one (1) had been completed, six (6) pumping systems worth UGX0.79Bn were still", "page": 95, "level": 2}}], [{"headings_0": {"content": "one (1) had been completed, six (6) pumping systems worth UGX0.79Bn were still", "page": 95, "level": 2}}], [{"headings_0": {"content": "one (1) had been completed, six (6) pumping systems worth UGX0.79Bn were still", "page": 95, "level": 2}}], [{"headings_0": {"content": "g) Provision of Milk Coolers and Matching Diesel Generator Sets by NAADs", "page": 96, "level": 5}}]], "page": 95, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Three (3) beneficiaries were not utilizing the 3000 litre capacity milk coolers and", "metadata": {"headings": [{"headings_0": {"content": "g) Provision of Milk Coolers and Matching Diesel Generator Sets by NAADs", "page": 96, "level": 5}}], "page": 96, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n20KVA matching generators worth UGX.0.74Bn. For instance, the beneficiary in \nHakibaale, Kabarole district could not run the milk cooler because milk collection was too low at only 130 litres per day.", "metadata": {"headings": [{"headings_0": {"content": "g) Provision of Milk Coolers and Matching Diesel Generator Sets by NAADs", "page": 96, "level": 5}}, [{"headings_0": {"content": "20KVA matching generators worth UGX.0.74Bn. For instance, the beneficiary in", "page": 96, "level": 2}}], [{"headings_0": {"content": "20KVA matching generators worth UGX.0.74Bn. For instance, the beneficiary in", "page": 96, "level": 2}}]], "page": 96, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- 25 milk coolers worth UGX.5Bn had not been delivered at the time of inspection.", "metadata": {"headings": [{"headings_0": {"content": "20KVA matching generators worth UGX.0.74Bn. For instance, the beneficiary in", "page": 96, "level": 2}}], "page": 96, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nThese milk coolers were expected to have been delivered by 8th June 2023 implying a delay of four (4) months by the time of inspection in September 2023.", "metadata": {"headings": [{"headings_0": {"content": "20KVA matching generators worth UGX.0.74Bn. For instance, the beneficiary in", "page": 96, "level": 2}}, [{"headings_0": {"content": "These milk coolers were expected to have been delivered by 8th June 2023 implying a delay of four (4) months by the time of inspection in September 2023.", "page": 96, "level": 4}}]], "page": 96, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The supplier had not corrected defects for the 3000 litre capacity milk coolers with", "metadata": {"headings": [{"headings_0": {"content": "These milk coolers were expected to have been delivered by 8th June 2023 implying a delay of four (4) months by the time of inspection in September 2023.", "page": 96, "level": 4}}], "page": 96, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nmatching 20KVA diesel generator sets worth UGX.0.67Bn supplied to three (3) \nbeneficiaries which affected the functionality of the coolers. \nDelivery of equipment to farmers without capacity defeats the purpose of the investments by Government while delayed delivery and delays to correct defects not only affect \nfunctionality of the equipment but also results in delayed service delivery. \nI advised the Accounting Officer to ensure that proper needs and capacity assessments \nare undertaken for beneficiaries and ensure that contractors deliver within the contract timelines. \nh) Procurement and distribution of fertilizers by UCDA \nA study conducted in June 2020 established that 53% of the coffee trees in Uganda are eight (8) years and above while about 35% of the coffee trees are aged 3-7 years. Average productivity of old trees was 1.3 kg/tree for trees of 8-11 years, and 1.0 kg/tree \nfor tree of 12 years. The dominance of old coffee trees implies declining productivity. The \nstudy also found that only 9.8% of the farmers apply fertilisers in their coffee. \nUCDA has embarked on a coffee rehabilitation programme aimed to stump the old coffee \ntrees and apply fertilisers to enhance productivity in a period of four (4) years. Over time, \ncoffee rehabilitation is expected to increase coffee yields and incomes of farmers. I \nundertook a review of the procurement and distribution of fertilizers in the financial years \n2021/2022 and 2022/2023 worth UGX.9Bn and observed the following; \n", "metadata": {"headings": [{"headings_0": {"content": "These milk coolers were expected to have been delivered by 8th June 2023 implying a delay of four (4) months by the time of inspection in September 2023.", "page": 96, "level": 4}}, [{"headings_0": {"content": "matching 20KVA diesel generator sets worth UGX.0.67Bn supplied to three (3)", "page": 96, "level": 2}}], [{"headings_0": {"content": "matching 20KVA diesel generator sets worth UGX.0.67Bn supplied to three (3)", "page": 96, "level": 2}}], [{"headings_0": {"content": "Delivery of equipment to farmers without capacity defeats the purpose of the investments by Government while delayed delivery and delays to correct defects not only affect", "page": 96, "level": 4}}], [{"headings_0": {"content": "Delivery of equipment to farmers without capacity defeats the purpose of the investments by Government while delayed delivery and delays to correct defects not only affect", "page": 96, "level": 4}}], [{"headings_0": {"content": "I advised the Accounting Officer to ensure that proper needs and capacity assessments", "page": 96, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting Officer to ensure that proper needs and capacity assessments", "page": 96, "level": 2}}], [{"headings_0": {"content": "h) Procurement and distribution of fertilizers by UCDA", "page": 96, "level": 5}}], [{"headings_0": {"content": "h) Procurement and distribution of fertilizers by UCDA", "page": 96, "level": 5}}], [{"headings_0": {"content": "for tree of 12 years. The dominance of old coffee trees implies declining productivity. The", "page": 96, "level": 2}}], [{"headings_0": {"content": "for tree of 12 years. The dominance of old coffee trees implies declining productivity. The", "page": 96, "level": 2}}], [{"headings_0": {"content": "UCDA has embarked on a coffee rehabilitation programme aimed to stump the old coffee", "page": 96, "level": 2}}], [{"headings_0": {"content": "UCDA has embarked on a coffee rehabilitation programme aimed to stump the old coffee", "page": 96, "level": 2}}], [{"headings_0": {"content": "coffee rehabilitation is expected to increase coffee yields and incomes of farmers. I", "page": 96, "level": 2}}], [{"headings_0": {"content": "coffee rehabilitation is expected to increase coffee yields and incomes of farmers. I", "page": 96, "level": 2}}], [{"headings_0": {"content": "2021/2022 and 2022/2023 worth UGX.9Bn and observed the following;", "page": 96, "level": 2}}], [{"headings_0": {"content": "2021/2022 and 2022/2023 worth UGX.9Bn and observed the following;", "page": 96, "level": 2}}]], "page": 96, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- UCDA did not have accurate and reliable data on performance of the coffee yields and incomes of farmers to facilitate accurate assessment of whether the distribution of fertilisers has increased productivity and as such it was difficult to assess the impact of the intervention.", "metadata": {"headings": [{"headings_0": {"content": "2021/2022 and 2022/2023 worth UGX.9Bn and observed the following;", "page": 96, "level": 2}}], "page": 96, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "96 \n", "metadata": {"headings": [{"headings_0": {"content": "2021/2022 and 2022/2023 worth UGX.9Bn and observed the following;", "page": 96, "level": 2}}, [{"headings_0": {"content": "2021/2022 and 2022/2023 worth UGX.9Bn and observed the following;", "page": 96, "level": 2}}]], "page": 96, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- UCDA delivered fertilizers in the districts of Mbale, Budaka, Iganga, Namutumba,", "metadata": {"headings": [{"headings_0": {"content": "2021/2022 and 2022/2023 worth UGX.9Bn and observed the following;", "page": 96, "level": 2}}], "page": 97, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "Butambala, Nakaseke, Nakasongola, Mityana, Jinja and Manafwa towards the end of the rainy seasons. This resulted in late application of the fertilizers by farmers \nwhich affected their effectiveness. \n", "metadata": {"headings": [{"headings_0": {"content": "Butambala, Nakaseke, Nakasongola, Mityana, Jinja and Manafwa towards the end of the rainy seasons. This resulted in late application of the fertilizers by farmers", "page": 97, "level": 4}}, [{"headings_0": {"content": "Butambala, Nakaseke, Nakasongola, Mityana, Jinja and Manafwa towards the end of the rainy seasons. This resulted in late application of the fertilizers by farmers", "page": 97, "level": 4}}], [{"headings_0": {"content": "Butambala, Nakaseke, Nakasongola, Mityana, Jinja and Manafwa towards the end of the rainy seasons. This resulted in late application of the fertilizers by farmers", "page": 97, "level": 4}}]], "page": 97, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- I noted inconsistencies between the quantities of fertilisers distributed as per", "metadata": {"headings": [{"headings_0": {"content": "Butambala, Nakaseke, Nakasongola, Mityana, Jinja and Manafwa towards the end of the rainy seasons. This resulted in late application of the fertilizers by farmers", "page": 97, "level": 4}}], "page": 97, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "UCDA records and the actual quantities received for 23 (28%) of the 81 farmers. The inconsistencies cast doubt on whether all the distributed fertilizers were \nreceived by the intended beneficiaries. \n", "metadata": {"headings": [{"headings_0": {"content": "UCDA records and the actual quantities received for 23 (28%) of the 81 farmers. The inconsistencies cast doubt on whether all the distributed fertilizers were", "page": 97, "level": 4}}, [{"headings_0": {"content": "UCDA records and the actual quantities received for 23 (28%) of the 81 farmers. The inconsistencies cast doubt on whether all the distributed fertilizers were", "page": 97, "level": 4}}], [{"headings_0": {"content": "UCDA records and the actual quantities received for 23 (28%) of the 81 farmers. The inconsistencies cast doubt on whether all the distributed fertilizers were", "page": 97, "level": 4}}]], "page": 97, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- 34 (42%) of the 81 farmers received fertilizers and yet they had not expressed interest/demand for the fertilizers contrary to Paragraph 4 of the Guidelines for", "metadata": {"headings": [{"headings_0": {"content": "UCDA records and the actual quantities received for 23 (28%) of the 81 farmers. The inconsistencies cast doubt on whether all the distributed fertilizers were", "page": 97, "level": 4}}], "page": 97, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "distribution of fertilizers. This practice denies farmers who genuinely expressed \ninterest opportunity to get fertilizers.", "metadata": {"headings": [{"headings_0": {"content": "distribution of fertilizers. This practice denies farmers who genuinely expressed", "page": 97, "level": 2}}, [{"headings_0": {"content": "distribution of fertilizers. This practice denies farmers who genuinely expressed", "page": 97, "level": 2}}]], "page": 97, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Out of 81 farmers interviewed, 70 (86%) received training and sensitization on the benefits of coffee rehabilitation, stumping and fertilizer application however, they did not follow the prescribed fertilizer application procedures due to the limited number of extension workers to oversee the application of the fertilisers.", "metadata": {"headings": [{"headings_0": {"content": "distribution of fertilizers. This practice denies farmers who genuinely expressed", "page": 97, "level": 2}}], "page": 97, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "distribution of fertilizers. This practice denies farmers who genuinely expressed", "page": 97, "level": 2}}, [{"headings_0": {"content": "distribution of fertilizers. This practice denies farmers who genuinely expressed", "page": 97, "level": 2}}]], "page": 97, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Inspection of farmers in the selected districts revealed that 11 out of 81 farmers were not trained on the use and application of fertilisers and such they were not prepared to utilise the fertilizers.", "metadata": {"headings": [{"headings_0": {"content": "distribution of fertilizers. This practice denies farmers who genuinely expressed", "page": 97, "level": 2}}], "page": 97, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "The above shortcomings negatively affected the effectiveness of the intervention. However, the Accounting officer explained that UCDA has procured a Geospatial Monitoring and Evaluation System (GMES)) and App to register coffee farmers and other \ncoffee value chain actors and manage the distribution of inputs which will help to eliminate the above shortcomings. \nI advised the Accounting Officer to expedite the roll out of the GMES system in order to address the above challenges. \n3.2.5 ADMINISTRATION OF JUSTICE PROGRAMME \na) \nManagement of forensic services at DGAL \nThe Directorate of Government Analytical Laboratories (DGAL) plays a critical role in supporting the justice system by providing forensic evidence in criminal, civil and other \nmatters. The Directorate has a number of laboratories which are used to analyse samples to be used in investigations. I undertook an audit of the management of forensic services \nat DGAL and observed the following;", "metadata": {"headings": [{"headings_0": {"content": "The above shortcomings negatively affected the effectiveness of the intervention. However, the Accounting officer explained that UCDA has procured a Geospatial Monitoring and Evaluation System (GMES)) and App to register coffee farmers and other", "page": 97, "level": 4}}, [{"headings_0": {"content": "The above shortcomings negatively affected the effectiveness of the intervention. However, the Accounting officer explained that UCDA has procured a Geospatial Monitoring and Evaluation System (GMES)) and App to register coffee farmers and other", "page": 97, "level": 4}}], [{"headings_0": {"content": "The above shortcomings negatively affected the effectiveness of the intervention. However, the Accounting officer explained that UCDA has procured a Geospatial Monitoring and Evaluation System (GMES)) and App to register coffee farmers and other", "page": 97, "level": 4}}], [{"headings_0": {"content": "3.2.5 ADMINISTRATION OF JUSTICE PROGRAMME", "page": 97, "level": 5}}], [{"headings_0": {"content": "a)", "page": 97, "level": 5}}], [{"headings_0": {"content": "a)", "page": 97, "level": 5}}], [{"headings_0": {"content": "a)", "page": 97, "level": 5}}], [{"headings_0": {"content": "matters. The Directorate has a number of laboratories which are used to analyse samples to be used in investigations. I undertook an audit of the management of forensic services", "page": 97, "level": 4}}], [{"headings_0": {"content": "matters. The Directorate has a number of laboratories which are used to analyse samples to be used in investigations. I undertook an audit of the management of forensic services", "page": 97, "level": 4}}]], "page": 97, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- I noted significant under funding for forensic services during the financial year.", "metadata": {"headings": [{"headings_0": {"content": "matters. The Directorate has a number of laboratories which are used to analyse samples to be used in investigations. I undertook an audit of the management of forensic services", "page": 97, "level": 4}}], "page": 97, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nOnly UGX.4.49Bn was released/warranted out of the approved budget of \nUGX.21.8Bn, representing a 21% performance. As a result of under release of \nfunds by MoFPED, DGAL could not provide all the planned forensic services to \nsupport the administration of justice. \n97", "metadata": {"headings": [{"headings_0": {"content": "matters. The Directorate has a number of laboratories which are used to analyse samples to be used in investigations. I undertook an audit of the management of forensic services", "page": 97, "level": 4}}, [{"headings_0": {"content": "Only UGX.4.49Bn was released/warranted out of the approved budget of", "page": 97, "level": 2}}], [{"headings_0": {"content": "Only UGX.4.49Bn was released/warranted out of the approved budget of", "page": 97, "level": 2}}], [{"headings_0": {"content": "funds by MoFPED, DGAL could not provide all the planned forensic services to", "page": 97, "level": 2}}], [{"headings_0": {"content": "funds by MoFPED, DGAL could not provide all the planned forensic services to", "page": 97, "level": 2}}], [{"headings_0": {"content": "funds by MoFPED, DGAL could not provide all the planned forensic services to", "page": 97, "level": 2}}]], "page": 97, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of 1,981 forensic cases received by DGAL for forensic analysis and investigation during the year, only 1,163 (59%) cases were concluded, leaving 818 (41%) cases pending.", "metadata": {"headings": [{"headings_0": {"content": "funds by MoFPED, DGAL could not provide all the planned forensic services to", "page": 97, "level": 2}}], "page": 98, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "funds by MoFPED, DGAL could not provide all the planned forensic services to", "page": 97, "level": 2}}, [{"headings_0": {"content": "funds by MoFPED, DGAL could not provide all the planned forensic services to", "page": 97, "level": 2}}]], "page": 98, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- I observed that the time from receipt of a request to completion of an investigation took an average of 121 days contrary to the expected turnaround time of 90 days.", "metadata": {"headings": [{"headings_0": {"content": "funds by MoFPED, DGAL could not provide all the planned forensic services to", "page": 97, "level": 2}}], "page": 98, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "funds by MoFPED, DGAL could not provide all the planned forensic services to", "page": 97, "level": 2}}], "page": 98, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of a sample of 1,981 investigations completed during the year, only 1,162 reports had been dispatched to clients representing a performance of 59%, while 819 reports were yet to be issued at the time of my audit. It took DGAL an average of two months to dispatch reports following the completion of a forensic investigation.", "metadata": {"headings": [{"headings_0": {"content": "funds by MoFPED, DGAL could not provide all the planned forensic services to", "page": 97, "level": 2}}], "page": 98, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "funds by MoFPED, DGAL could not provide all the planned forensic services to", "page": 97, "level": 2}}], "page": 98, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- None of the laboratories had conducive storage of samples and exhibits. Notably, the stores\u2019 size could not accommodate all exhibits and equipment, poor aeration with no fume extraction systems in place, no camera security systems in forensic", "metadata": {"headings": [{"headings_0": {"content": "funds by MoFPED, DGAL could not provide all the planned forensic services to", "page": 97, "level": 2}}], "page": 98, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "biology and Microbiology and Bioterrorism laboratory and inadequate power \nregulators for the cooling facilities. \n", "metadata": {"headings": [{"headings_0": {"content": "biology and Microbiology and Bioterrorism laboratory and inadequate power", "page": 98, "level": 2}}, [{"headings_0": {"content": "biology and Microbiology and Bioterrorism laboratory and inadequate power", "page": 98, "level": 2}}], [{"headings_0": {"content": "biology and Microbiology and Bioterrorism laboratory and inadequate power", "page": 98, "level": 2}}]], "page": 98, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Out of the total approved established positions of 64 technical staff in the forensic department, only 37 (58%) were filled, leaving 27 (42%) vacant which leads to reduced efficiency in laboratory operations and increased workload for the existing staff.", "metadata": {"headings": [{"headings_0": {"content": "biology and Microbiology and Bioterrorism laboratory and inadequate power", "page": 98, "level": 2}}], "page": 98, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "- Out of 37 technical staff, only 14 representing (38%) were trained in basic and specialised training, leaving 23 (62%) without any basic training in forensics. All", "metadata": {"headings": [{"headings_0": {"content": "biology and Microbiology and Bioterrorism laboratory and inadequate power", "page": 98, "level": 2}}], "page": 98, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nstaff in the Forensic Biology, Questioned Documents and Chemical and \nMicrobiology laboratories did not have training at all despite the training needs/ skilling gaps.", "metadata": {"headings": [{"headings_0": {"content": "biology and Microbiology and Bioterrorism laboratory and inadequate power", "page": 98, "level": 2}}, [{"headings_0": {"content": "staff in the Forensic Biology, Questioned Documents and Chemical and", "page": 98, "level": 2}}], [{"headings_0": {"content": "staff in the Forensic Biology, Questioned Documents and Chemical and", "page": 98, "level": 2}}]], "page": 98, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- DGAL did not carry out regular maintenance, servicing and calibration of several Laboratory equipment used to examine forensic cases and some of the equipment had not been serviced for more than two years.", "metadata": {"headings": [{"headings_0": {"content": "staff in the Forensic Biology, Questioned Documents and Chemical and", "page": 98, "level": 2}}], "page": 98, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "staff in the Forensic Biology, Questioned Documents and Chemical and", "page": 98, "level": 2}}], "page": 98, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The operating licenses for the computer forensic tools used by Forensic Recovery", "metadata": {"headings": [{"headings_0": {"content": "staff in the Forensic Biology, Questioned Documents and Chemical and", "page": 98, "level": 2}}], "page": 98, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nof Evidence Device (FRED) were not up to date, while online Library subscription \nof Fourier transform infrared spectroscopy (FTIR) \u2013 AIM Microscope used in Food, \ndrugs and general Chemistry Laboratory got expired in 2019. \n", "metadata": {"headings": [{"headings_0": {"content": "staff in the Forensic Biology, Questioned Documents and Chemical and", "page": 98, "level": 2}}, [{"headings_0": {"content": "of Evidence Device (FRED) were not up to date, while online Library subscription", "page": 98, "level": 2}}], [{"headings_0": {"content": "of Evidence Device (FRED) were not up to date, while online Library subscription", "page": 98, "level": 2}}], [{"headings_0": {"content": "drugs and general Chemistry Laboratory got expired in 2019.", "page": 98, "level": 2}}], [{"headings_0": {"content": "drugs and general Chemistry Laboratory got expired in 2019.", "page": 98, "level": 2}}]], "page": 98, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- A review of the performance of the Laboratory Information Management System revealed that out of 2,982 forensic and general cases received during the year,", "metadata": {"headings": [{"headings_0": {"content": "drugs and general Chemistry Laboratory got expired in 2019.", "page": 98, "level": 2}}], "page": 98, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "only 219 cases, representing 7% were registered. Out of this, only 10 were \nacknowledged as received on the system by the different forensic laboratories, while none of the 10 cases was reported on using the system. \nThe failure to conclude investigations in time erodes public confidence in the laboratory \nand the criminal justice system while delays to conclude and communicate results of \ninvestigations slows down the criminal justice system. Inadequate storage facilities, failure \n98 \nto train staff, failure to maintain equipment all affect the credibility of the investigation results. \nI advised the Accounting Officer to review the Laboratory\u2019s processes and eliminate delays \nin investigations and communication of results of investigations. I further advised the \nAccounting Officer to engage MoFPED and Parliament for adequate resources to \nundertake trainings, improve storage facilities and regularly maintain the lab equipment. \nb) Management of Community Service Orders \nThe National Community Service Act 2000 mandates the Ministry of Internal Affairs (MIA) \nto promote community service orders as a non-custodial sentence to facilitate \nrehabilitation, reformation and re-integration of offenders within their communities. I \nassessed the management of community service orders and noted the following; \n", "metadata": {"headings": [{"headings_0": {"content": "only 219 cases, representing 7% were registered. Out of this, only 10 were", "page": 98, "level": 2}}, [{"headings_0": {"content": "only 219 cases, representing 7% were registered. Out of this, only 10 were", "page": 98, "level": 2}}], [{"headings_0": {"content": "The failure to conclude investigations in time erodes public confidence in the laboratory", "page": 98, "level": 2}}], [{"headings_0": {"content": "The failure to conclude investigations in time erodes public confidence in the laboratory", "page": 98, "level": 2}}], [{"headings_0": {"content": "investigations slows down the criminal justice system. Inadequate storage facilities, failure", "page": 98, "level": 2}}], [{"headings_0": {"content": "investigations slows down the criminal justice system. Inadequate storage facilities, failure", "page": 98, "level": 2}}], [{"headings_0": {"content": "investigations slows down the criminal justice system. Inadequate storage facilities, failure", "page": 98, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting Officer to review the Laboratory\u2019s processes and eliminate delays", "page": 99, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting Officer to review the Laboratory\u2019s processes and eliminate delays", "page": 99, "level": 2}}], [{"headings_0": {"content": "Accounting Officer to engage MoFPED and Parliament for adequate resources to", "page": 99, "level": 2}}], [{"headings_0": {"content": "Accounting Officer to engage MoFPED and Parliament for adequate resources to", "page": 99, "level": 2}}], [{"headings_0": {"content": "b) Management of Community Service Orders", "page": 99, "level": 5}}], [{"headings_0": {"content": "The National Community Service Act 2000 mandates the Ministry of Internal Affairs (MIA)", "page": 99, "level": 2}}], [{"headings_0": {"content": "The National Community Service Act 2000 mandates the Ministry of Internal Affairs (MIA)", "page": 99, "level": 2}}], [{"headings_0": {"content": "rehabilitation, reformation and re-integration of offenders within their communities. I", "page": 99, "level": 2}}], [{"headings_0": {"content": "rehabilitation, reformation and re-integration of offenders within their communities. I", "page": 99, "level": 2}}], [{"headings_0": {"content": "rehabilitation, reformation and re-integration of offenders within their communities. I", "page": 99, "level": 2}}]], "page": 98, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- MIA has a number of challenges in the supervision of community service orders.", "metadata": {"headings": [{"headings_0": {"content": "rehabilitation, reformation and re-integration of offenders within their communities. I", "page": 99, "level": 2}}], "page": 99, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "For instance, it only has presence in 79 districts, out of 146 districts, leaving 67 \nout of the 146 districts in the country without any district community service \nofficers. The directorate has only five (5) operational vehicles covering three vehicles at the Ministry headquarters and two (2) at the regional offices; leaving \nsix (6) regional offices without vehicles.", "metadata": {"headings": [{"headings_0": {"content": "For instance, it only has presence in 79 districts, out of 146 districts, leaving 67", "page": 99, "level": 2}}, [{"headings_0": {"content": "For instance, it only has presence in 79 districts, out of 146 districts, leaving 67", "page": 99, "level": 2}}], [{"headings_0": {"content": "officers. The directorate has only five (5) operational vehicles covering three vehicles at the Ministry headquarters and two (2) at the regional offices; leaving", "page": 99, "level": 4}}], [{"headings_0": {"content": "officers. The directorate has only five (5) operational vehicles covering three vehicles at the Ministry headquarters and two (2) at the regional offices; leaving", "page": 99, "level": 4}}]], "page": 99, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Out of the 29,183 offenders who were identified as eligible for community service", "metadata": {"headings": [{"headings_0": {"content": "officers. The directorate has only five (5) operational vehicles covering three vehicles at the Ministry headquarters and two (2) at the regional offices; leaving", "page": 99, "level": 4}}], "page": 99, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \norders, only 13,993 (48%) social inquiry reports were prepared. Without social \ninquiry reports, the judicial officers may not have adequate information to enable them consider issuance of community service orders. \n", "metadata": {"headings": [{"headings_0": {"content": "officers. The directorate has only five (5) operational vehicles covering three vehicles at the Ministry headquarters and two (2) at the regional offices; leaving", "page": 99, "level": 4}}, [{"headings_0": {"content": "orders, only 13,993 (48%) social inquiry reports were prepared. Without social", "page": 99, "level": 2}}], [{"headings_0": {"content": "orders, only 13,993 (48%) social inquiry reports were prepared. Without social", "page": 99, "level": 2}}], [{"headings_0": {"content": "orders, only 13,993 (48%) social inquiry reports were prepared. Without social", "page": 99, "level": 2}}]], "page": 99, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of the 14,595 community orders issued in the financial year 2022/2023, 445 individuals (3%) who were sentenced offenders absconded from fulfilling their community service orders.", "metadata": {"headings": [{"headings_0": {"content": "orders, only 13,993 (48%) social inquiry reports were prepared. Without social", "page": 99, "level": 2}}], "page": 99, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "The lack of sufficient resources affects supervision of the district community service \nofficers which affects their effectiveness. Further, lack of social impact reports hinder the \nimplementation of the non-custodial sentencing option as a means of decongesting the prisons. \nI advised the Accounting Officer to continue engaging MoFPED to increase physical and \nfinancial resources. Further, where community service orders are issued by Court, the \nMinistry should strengthen the mitigation measures in place to eliminate abscondment. \nc) Effectiveness of the Tax Appeals Tribunal \n(i) Pending Tax Appeals Filed in the Financial Year 2022/23 \nIn the FY 22/23, TAT had accumulated 368 cases, of which 19 cases were resolved by the Tribunal, 91 cases were settled by consent of the Parties, 6 cases returned to URA \nby the Tribunal, 40 cases were withdrawn and 212 cases remained outstanding. As \nindicated in the table below; \n99 \nTable 32: Status of Tax appeals for the year ended 30th June 2023", "metadata": {"headings": [{"headings_0": {"content": "orders, only 13,993 (48%) social inquiry reports were prepared. Without social", "page": 99, "level": 2}}, [{"headings_0": {"content": "officers which affects their effectiveness. Further, lack of social impact reports hinder the", "page": 99, "level": 2}}], [{"headings_0": {"content": "officers which affects their effectiveness. Further, lack of social impact reports hinder the", "page": 99, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting Officer to continue engaging MoFPED to increase physical and", "page": 99, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting Officer to continue engaging MoFPED to increase physical and", "page": 99, "level": 2}}], [{"headings_0": {"content": "Ministry should strengthen the mitigation measures in place to eliminate abscondment.", "page": 99, "level": 2}}], [{"headings_0": {"content": "c) Effectiveness of the Tax Appeals Tribunal", "page": 99, "level": 5}}], [{"headings_0": {"content": "(i) Pending Tax Appeals Filed in the Financial Year 2022/23", "page": 99, "level": 5}}], [{"headings_0": {"content": "(i) Pending Tax Appeals Filed in the Financial Year 2022/23", "page": 99, "level": 5}}], [{"headings_0": {"content": "by the Tribunal, 40 cases were withdrawn and 212 cases remained outstanding. As", "page": 99, "level": 2}}], [{"headings_0": {"content": "by the Tribunal, 40 cases were withdrawn and 212 cases remained outstanding. As", "page": 99, "level": 2}}], [{"headings_0": {"content": "by the Tribunal, 40 cases were withdrawn and 212 cases remained outstanding. As", "page": 99, "level": 2}}], [{"headings_0": {"content": "by the Tribunal, 40 cases were withdrawn and 212 cases remained outstanding. As", "page": 99, "level": 2}}]], "page": 99, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["1", "Resolved", "19", "5.615"], ["2", "Settled by consent", "91", "45.895"], ["3", "Returned to URA", "06", "3.536"], ["4", "Withdrawals", "40", "17.129"], ["5", "Pending", "212", "331.902"], ["", "**Total**", "**368**", "**404.079**"]], "metadata": {"headings": [{"headings_0": {"content": "by the Tribunal, 40 cases were withdrawn and 212 cases remained outstanding. As", "page": 99, "level": 2}}], "page": 100, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Tax Case Category", "Number of Cases", "Amount (UGX) Bn"], "type": "table"}}, {"content": "From the above table, the Tribunal was able to clear 42.4% worth UGX.72.176Bn of \ncases leaving 57.6% worth UGX.331.9Bn as pending. \nThe high number of pending cases was attributed to the limited number (12) of Tribunal Members, an indication of inadequate capacity to clear all tax disputes in a timely manner as well as ineffective tax assessment processes at URA. \nLong outstanding tax disputes lock Government revenue which would have been used to deliver services and is a disincentive for effective tax mobilization. \nThe government should review the Tax Tribunal Structures and enhance TAT\u2019s capacity \nto dispose of tax disputes effectively. URA should engage all taxpayers and initiate \nmeasures to reduce appeals. \n(ii) Appointment of Unqualified Members to the Tribunal \nSection 5 of the Tax Appeals Tribunal Act Cap 345, states that a person may only be appointed as a member of a tribunal if the person among other considerations, is qualified in taxation, finance, accounting or law. \nContrary to the above requirement, I noted that of the additional four members appointed to the Tribunal by the Minister, two do not possess the minimum qualifications \nrequired to be appointed to the Tribunal. This may result in the decisions of the Tribunal being contested on grounds of competence. \nThe government is advised to ensure that the Tribunal is composed of persons who meet \nthe minimum statutory requirement for appointment. \n3.2.6 GOVERNANCE AND SECURITY PROGRAMME \na) Holding of Women\u2019s Councils/Committees and Local Council Elections \nThe Electoral Commission developed a roadmap for the election of Women Councils and Administrative Units. The Commission planned to conduct these elections before expiry \nof the term of office of the then existing office bearers on 7th July 2023 at an estimated \ncost of UGX.98.6Bn out of which only UGX.15.68Bn was released. The UGX.15.68Bn was spent on by-elections (UGX.6.43Bn), compilation and display of Women Councils Registers \n(UGX.9.24Bn). A review of the implementation of the activity revealed the following; \n100 \n\uf0b7 The funding provided by government of UGX.9.242Bn was insufficient to \nundertake the election of women council/ committees, administrative units and by-elections and as such these activities were only partially implemented. As a \nresult, government spent UGX.9.23Bn on preparatory activities which will have to \nbe redone at the time these elections take place. \n", "metadata": {"headings": [{"headings_0": {"content": "From the above table, the Tribunal was able to clear 42.4% worth UGX.72.176Bn of", "page": 100, "level": 2}}, [{"headings_0": {"content": "From the above table, the Tribunal was able to clear 42.4% worth UGX.72.176Bn of", "page": 100, "level": 2}}], [{"headings_0": {"content": "The high number of pending cases was attributed to the limited number (12) of Tribunal Members, an indication of inadequate capacity to clear all tax disputes in a timely manner as well as ineffective tax assessment processes at URA.", "page": 100, "level": 4}}], [{"headings_0": {"content": "The high number of pending cases was attributed to the limited number (12) of Tribunal Members, an indication of inadequate capacity to clear all tax disputes in a timely manner as well as ineffective tax assessment processes at URA.", "page": 100, "level": 4}}], [{"headings_0": {"content": "The high number of pending cases was attributed to the limited number (12) of Tribunal Members, an indication of inadequate capacity to clear all tax disputes in a timely manner as well as ineffective tax assessment processes at URA.", "page": 100, "level": 4}}], [{"headings_0": {"content": "to dispose of tax disputes effectively. URA should engage all taxpayers and initiate", "page": 100, "level": 2}}], [{"headings_0": {"content": "to dispose of tax disputes effectively. URA should engage all taxpayers and initiate", "page": 100, "level": 2}}], [{"headings_0": {"content": "(ii) Appointment of Unqualified Members to the Tribunal", "page": 100, "level": 5}}], [{"headings_0": {"content": "(ii) Appointment of Unqualified Members to the Tribunal", "page": 100, "level": 5}}], [{"headings_0": {"content": "Contrary to the above requirement, I noted that of the additional four members appointed to the Tribunal by the Minister, two do not possess the minimum qualifications", "page": 100, "level": 4}}], [{"headings_0": {"content": "Contrary to the above requirement, I noted that of the additional four members appointed to the Tribunal by the Minister, two do not possess the minimum qualifications", "page": 100, "level": 4}}], [{"headings_0": {"content": "The government is advised to ensure that the Tribunal is composed of persons who meet", "page": 100, "level": 2}}], [{"headings_0": {"content": "The government is advised to ensure that the Tribunal is composed of persons who meet", "page": 100, "level": 2}}], [{"headings_0": {"content": "3.2.6 GOVERNANCE AND SECURITY PROGRAMME", "page": 100, "level": 5}}], [{"headings_0": {"content": "a) Holding of Women\u2019s Councils/Committees and Local Council Elections", "page": 100, "level": 5}}], [{"headings_0": {"content": "The Electoral Commission developed a roadmap for the election of Women Councils and Administrative Units. The Commission planned to conduct these elections before expiry", "page": 100, "level": 4}}], [{"headings_0": {"content": "The Electoral Commission developed a roadmap for the election of Women Councils and Administrative Units. The Commission planned to conduct these elections before expiry", "page": 100, "level": 4}}], [{"headings_0": {"content": "cost of UGX.98.6Bn out of which only UGX.15.68Bn was released. The UGX.15.68Bn was spent on by-elections (UGX.6.43Bn), compilation and display of Women Councils Registers", "page": 100, "level": 4}}], [{"headings_0": {"content": "cost of UGX.98.6Bn out of which only UGX.15.68Bn was released. The UGX.15.68Bn was spent on by-elections (UGX.6.43Bn), compilation and display of Women Councils Registers", "page": 100, "level": 4}}], [{"headings_0": {"content": "cost of UGX.98.6Bn out of which only UGX.15.68Bn was released. The UGX.15.68Bn was spent on by-elections (UGX.6.43Bn), compilation and display of Women Councils Registers", "page": 100, "level": 4}}], [{"headings_0": {"content": "\uf0b7 The funding provided by government of UGX.9.242Bn was insufficient to", "page": 101, "level": 2}}], [{"headings_0": {"content": "\uf0b7 The funding provided by government of UGX.9.242Bn was insufficient to", "page": 101, "level": 2}}], [{"headings_0": {"content": "result, government spent UGX.9.23Bn on preparatory activities which will have to", "page": 101, "level": 2}}], [{"headings_0": {"content": "result, government spent UGX.9.23Bn on preparatory activities which will have to", "page": 101, "level": 2}}], [{"headings_0": {"content": "result, government spent UGX.9.23Bn on preparatory activities which will have to", "page": 101, "level": 2}}]], "page": 100, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- The Commission incurred costs on allowances for village, sub county and parish supervisors which are yet to settled therefore resulting in domestic arrears of", "metadata": {"headings": [{"headings_0": {"content": "result, government spent UGX.9.23Bn on preparatory activities which will have to", "page": 101, "level": 2}}], "page": 101, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "UGX.10.49Bn. \nThe ultimate objective of conducting and concluding elections for women council/committees and administrative units was not achieved. The Accounting Officer explained that in a bid to reduce costs, the Commission reviewed and proposed a \nconcurrent conduct of both elections (women council/committees and administrative units) at a reduced cost of UGX.58.07Bn which could have saved government \nUGX.40.48Bn. However, no funds were released which compelled the Commission to \nindefinitely suspend the elections. \nI advised government to provide the required resources to enable the Commission conduct these elections in the financial year 2023/2024. In addition, government should \nensure that going forward the electoral roadmap is strictly adhered to if the Commission \nis to meet its Constitutional mandate. \nb) Relocation of the Commission\u2019s offices \nSince 2016, the Electoral Commission has been in the process of vacating the former \npremises on Jinja road to pave way for the construction of the flyover. On this premise \ngovernment engaged National Housing and Construction company Limited (NHCC) to avail adequate, secure and freehold land at Lweza Lubowa (for the permanent Home), and to provide temporally office space on Plots 1-3 and 5, 7th Street Industrial Area, Kampala for \nthe immediate relocation of EC operations. \nFollowing this decision, the Electoral Commission in January 2023 was relocated from \nJinja road to its temporally home in industrial area waiting the construction of its \npermanent home in Lweza \u2013Lubowa. NHCC undertook civil works, plumbing and electrical \nworks, relocation of heavy-duty printers and furnishing worth UGX.17.96Bn to remodel the structures in Industrial area to the fit the Office requirements of the Commission. I \nreviewed the implementation of the relocation activities and noted the following; \n", "metadata": {"headings": [{"headings_0": {"content": "UGX.10.49Bn.", "page": 101, "level": 2}}, [{"headings_0": {"content": "The ultimate objective of conducting and concluding elections for women council/committees and administrative units was not achieved. The Accounting Officer explained that in a bid to reduce costs, the Commission reviewed and proposed a", "page": 101, "level": 4}}], [{"headings_0": {"content": "The ultimate objective of conducting and concluding elections for women council/committees and administrative units was not achieved. The Accounting Officer explained that in a bid to reduce costs, the Commission reviewed and proposed a", "page": 101, "level": 4}}], [{"headings_0": {"content": "UGX.40.48Bn. However, no funds were released which compelled the Commission to", "page": 101, "level": 2}}], [{"headings_0": {"content": "UGX.40.48Bn. However, no funds were released which compelled the Commission to", "page": 101, "level": 2}}], [{"headings_0": {"content": "UGX.40.48Bn. However, no funds were released which compelled the Commission to", "page": 101, "level": 2}}], [{"headings_0": {"content": "ensure that going forward the electoral roadmap is strictly adhered to if the Commission", "page": 101, "level": 2}}], [{"headings_0": {"content": "ensure that going forward the electoral roadmap is strictly adhered to if the Commission", "page": 101, "level": 2}}], [{"headings_0": {"content": "b) Relocation of the Commission\u2019s offices", "page": 101, "level": 5}}], [{"headings_0": {"content": "Since 2016, the Electoral Commission has been in the process of vacating the former", "page": 101, "level": 2}}], [{"headings_0": {"content": "Since 2016, the Electoral Commission has been in the process of vacating the former", "page": 101, "level": 2}}], [{"headings_0": {"content": "government engaged National Housing and Construction company Limited (NHCC) to avail adequate, secure and freehold land at Lweza Lubowa (for the permanent Home), and to provide temporally office space on Plots 1-3 and 5, 7th Street Industrial Area, Kampala for", "page": 101, "level": 4}}], [{"headings_0": {"content": "government engaged National Housing and Construction company Limited (NHCC) to avail adequate, secure and freehold land at Lweza Lubowa (for the permanent Home), and to provide temporally office space on Plots 1-3 and 5, 7th Street Industrial Area, Kampala for", "page": 101, "level": 4}}], [{"headings_0": {"content": "government engaged National Housing and Construction company Limited (NHCC) to avail adequate, secure and freehold land at Lweza Lubowa (for the permanent Home), and to provide temporally office space on Plots 1-3 and 5, 7th Street Industrial Area, Kampala for", "page": 101, "level": 4}}], [{"headings_0": {"content": "Jinja road to its temporally home in industrial area waiting the construction of its", "page": 101, "level": 2}}], [{"headings_0": {"content": "Jinja road to its temporally home in industrial area waiting the construction of its", "page": 101, "level": 2}}], [{"headings_0": {"content": "works, relocation of heavy-duty printers and furnishing worth UGX.17.96Bn to remodel the structures in Industrial area to the fit the Office requirements of the Commission. I", "page": 101, "level": 4}}], [{"headings_0": {"content": "works, relocation of heavy-duty printers and furnishing worth UGX.17.96Bn to remodel the structures in Industrial area to the fit the Office requirements of the Commission. I", "page": 101, "level": 4}}], [{"headings_0": {"content": "works, relocation of heavy-duty printers and furnishing worth UGX.17.96Bn to remodel the structures in Industrial area to the fit the Office requirements of the Commission. I", "page": 101, "level": 4}}]], "page": 101, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Despite notification by the supplier (MFI) that keeping the print heads of the heavy printers worth UGX.2.5Bn for more than 45 days before reinstallation would result into multifunction of the heavy-duty printer and other sensitive ICT systems, the", "metadata": {"headings": [{"headings_0": {"content": "works, relocation of heavy-duty printers and furnishing worth UGX.17.96Bn to remodel the structures in Industrial area to the fit the Office requirements of the Commission. I", "page": 101, "level": 4}}], "page": 101, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "Commission\u2019s printing machinery had not been reinstalled 250 days after \nrelocation at the time of my audit. \n", "metadata": {"headings": [{"headings_0": {"content": "Commission\u2019s printing machinery had not been reinstalled 250 days after", "page": 101, "level": 2}}, [{"headings_0": {"content": "Commission\u2019s printing machinery had not been reinstalled 250 days after", "page": 101, "level": 2}}], [{"headings_0": {"content": "Commission\u2019s printing machinery had not been reinstalled 250 days after", "page": 101, "level": 2}}]], "page": 101, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- The value of works undertaken and claimed by National Housing worth", "metadata": {"headings": [{"headings_0": {"content": "Commission\u2019s printing machinery had not been reinstalled 250 days after", "page": 101, "level": 2}}], "page": 101, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "UGX.17.9Bn has not been certified by Ministry of Works for the Commission to effect payment. In addition, the Commission had not signed an MoU with NHCC \n101 \nclearly defining the responsibilities and obligations of either party. Relatedly, the \nconstruction works at Lweza-Lubowa had not yet commenced at the time of finalising my report. \nThe failure to reinstall the printer heads for the heavy duty printers exposes the printers to malfunction which will require the Commission incur costs of replacement. Failure to \nhave works certified derails the customization of the new premises while delayed construction of permanent home implies that the Commission is going to continue incurring avoidable costs as rent. \nI advised the Accounting Officer to engage Ministry of Works to have the completed works \ncertified and ensure that the Commission\u2019s sensitive equipment is fully reinstalled. In addition, the Accounting Officer should engage MoFPED to provide funding for the \nconstruction of the Commission\u2019s permanent home in Lweza. \nc) Management of Estates by the Office of the Administrator General \nSection 17 (a) & (b) of the Administrator General\u2019s Act, 1933 stipulates that the Administrator General shall create a comprehensive inventory of each estate under \nadministration and maintain records of all receipts, payments and transactions associated with each estate. During the year, the Administrator General spent UGX.1.48Bn on management of estates of the deceased persons. \nCurrently, the Administrator General does not have a proper system to manage the information of the estates of deceased persons. My review of the system revealed the \nfollowing; \n", "metadata": {"headings": [{"headings_0": {"content": "UGX.17.9Bn has not been certified by Ministry of Works for the Commission to effect payment. In addition, the Commission had not signed an MoU with NHCC", "page": 101, "level": 4}}, [{"headings_0": {"content": "UGX.17.9Bn has not been certified by Ministry of Works for the Commission to effect payment. In addition, the Commission had not signed an MoU with NHCC", "page": 101, "level": 4}}], [{"headings_0": {"content": "clearly defining the responsibilities and obligations of either party. Relatedly, the", "page": 102, "level": 2}}], [{"headings_0": {"content": "clearly defining the responsibilities and obligations of either party. Relatedly, the", "page": 102, "level": 2}}], [{"headings_0": {"content": "The failure to reinstall the printer heads for the heavy duty printers exposes the printers to malfunction which will require the Commission incur costs of replacement. Failure to", "page": 102, "level": 4}}], [{"headings_0": {"content": "The failure to reinstall the printer heads for the heavy duty printers exposes the printers to malfunction which will require the Commission incur costs of replacement. Failure to", "page": 102, "level": 4}}], [{"headings_0": {"content": "I advised the Accounting Officer to engage Ministry of Works to have the completed works", "page": 102, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting Officer to engage Ministry of Works to have the completed works", "page": 102, "level": 2}}], [{"headings_0": {"content": "construction of the Commission\u2019s permanent home in Lweza.", "page": 102, "level": 2}}], [{"headings_0": {"content": "c) Management of Estates by the Office of the Administrator General", "page": 102, "level": 5}}], [{"headings_0": {"content": "Section 17 (a) & (b) of the Administrator General\u2019s Act, 1933 stipulates that the Administrator General shall create a comprehensive inventory of each estate under", "page": 102, "level": 4}}], [{"headings_0": {"content": "Section 17 (a) & (b) of the Administrator General\u2019s Act, 1933 stipulates that the Administrator General shall create a comprehensive inventory of each estate under", "page": 102, "level": 4}}], [{"headings_0": {"content": "Currently, the Administrator General does not have a proper system to manage the information of the estates of deceased persons. My review of the system revealed the", "page": 102, "level": 4}}], [{"headings_0": {"content": "Currently, the Administrator General does not have a proper system to manage the information of the estates of deceased persons. My review of the system revealed the", "page": 102, "level": 4}}], [{"headings_0": {"content": "Currently, the Administrator General does not have a proper system to manage the information of the estates of deceased persons. My review of the system revealed the", "page": 102, "level": 4}}]], "page": 101, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- The total funds available for 402 estates of deceased individuals amounted to UGX.2.87Bn out of which only UGX.0.47Bn (3%) was paid to the estates\u2019 beneficiaries, leaving a balance of UGX.2.41Bn.", "metadata": {"headings": [{"headings_0": {"content": "Currently, the Administrator General does not have a proper system to manage the information of the estates of deceased persons. My review of the system revealed the", "page": 102, "level": 4}}], "page": 102, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Currently, the Administrator General does not have a proper system to manage the information of the estates of deceased persons. My review of the system revealed the", "page": 102, "level": 4}}], "page": 102, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of the UGX.2.41Bn, beneficiaries of UGX.2.39Bn were not known because the estates\u2019 account did not specify them. Efforts to locate the beneficiaries by management has proven futile.", "metadata": {"headings": [{"headings_0": {"content": "Currently, the Administrator General does not have a proper system to manage the information of the estates of deceased persons. My review of the system revealed the", "page": 102, "level": 4}}], "page": 102, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Currently, the Administrator General does not have a proper system to manage the information of the estates of deceased persons. My review of the system revealed the", "page": 102, "level": 4}}], "page": 102, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of 8,843 applications for Certificates of No Objection (CONO) received by the Administrator General in the last five years, only 4,509 certificates (51%) were", "metadata": {"headings": [{"headings_0": {"content": "Currently, the Administrator General does not have a proper system to manage the information of the estates of deceased persons. My review of the system revealed the", "page": 102, "level": 4}}], "page": 102, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "processed as of 30th June 2023, implying that 4,334 applications (49%) had not been completed. The processed certificates experienced average delays ranging \nfrom 21 days to 4.5 years translating into an average delay of 1.5 years.", "metadata": {"headings": [{"headings_0": {"content": "processed as of 30th June 2023, implying that 4,334 applications (49%) had not been completed. The processed certificates experienced average delays ranging", "page": 102, "level": 4}}, [{"headings_0": {"content": "processed as of 30th June 2023, implying that 4,334 applications (49%) had not been completed. The processed certificates experienced average delays ranging", "page": 102, "level": 4}}]], "page": 102, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Even after processing, there were delays in issuing of CONOs ranging from 1 to 4 years against the expected 19 days after the families\u2019 consent.", "metadata": {"headings": [{"headings_0": {"content": "processed as of 30th June 2023, implying that 4,334 applications (49%) had not been completed. The processed certificates experienced average delays ranging", "page": 102, "level": 4}}], "page": 102, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nWithout identifiable beneficiaries, the process of distributing the estates becomes \ncomplex and might require court intervention which comes with the associated legal \ncosts. The delays in processing and issuance of CONOs affects timely to the estates by \nthe beneficiaries. \n102 \nI advise the Accounting Officer to review the current system with a view of enhancing its functionalities to capture the details of the beneficiaries and shorten processing and issuance time of CONOs. \nd) Management of Contracts Clearance \nThe Directorate of Legal Advisory and Consultative Services (DLAS) spent UGX.1.73Bn \non activities related to clearance of contracts submitted to the Solicitor General. \nCurrently, DLAS is facing challenges in clearance of contracts and dispatching of cleared contracts due to the inadequate staffing levels in the directorate. The department has \nan approved structure of 52 positions out of which 38 were filled while 14 were vacant. \nI assessed the timeliness of the clearance of contracts submitted to the Solicitor General by the Directorate of Legal Advisory and Consultative Services (DLAS) and noted the \nfollowing anomalies;", "metadata": {"headings": [{"headings_0": {"content": "processed as of 30th June 2023, implying that 4,334 applications (49%) had not been completed. The processed certificates experienced average delays ranging", "page": 102, "level": 4}}, [{"headings_0": {"content": "Without identifiable beneficiaries, the process of distributing the estates becomes", "page": 102, "level": 2}}], [{"headings_0": {"content": "Without identifiable beneficiaries, the process of distributing the estates becomes", "page": 102, "level": 2}}], [{"headings_0": {"content": "costs. The delays in processing and issuance of CONOs affects timely to the estates by", "page": 102, "level": 2}}], [{"headings_0": {"content": "costs. The delays in processing and issuance of CONOs affects timely to the estates by", "page": 102, "level": 2}}], [{"headings_0": {"content": "costs. The delays in processing and issuance of CONOs affects timely to the estates by", "page": 102, "level": 2}}], [{"headings_0": {"content": "costs. The delays in processing and issuance of CONOs affects timely to the estates by", "page": 102, "level": 2}}], [{"headings_0": {"content": "d) Management of Contracts Clearance", "page": 103, "level": 5}}], [{"headings_0": {"content": "The Directorate of Legal Advisory and Consultative Services (DLAS) spent UGX.1.73Bn", "page": 103, "level": 2}}], [{"headings_0": {"content": "The Directorate of Legal Advisory and Consultative Services (DLAS) spent UGX.1.73Bn", "page": 103, "level": 2}}], [{"headings_0": {"content": "Currently, DLAS is facing challenges in clearance of contracts and dispatching of cleared contracts due to the inadequate staffing levels in the directorate. The department has", "page": 103, "level": 4}}], [{"headings_0": {"content": "Currently, DLAS is facing challenges in clearance of contracts and dispatching of cleared contracts due to the inadequate staffing levels in the directorate. The department has", "page": 103, "level": 4}}], [{"headings_0": {"content": "I assessed the timeliness of the clearance of contracts submitted to the Solicitor General by the Directorate of Legal Advisory and Consultative Services (DLAS) and noted the", "page": 103, "level": 4}}], [{"headings_0": {"content": "I assessed the timeliness of the clearance of contracts submitted to the Solicitor General by the Directorate of Legal Advisory and Consultative Services (DLAS) and noted the", "page": 103, "level": 4}}]], "page": 102, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of 1,830 requests to the Solicitor General, only 554 (30%) were cleared within", "metadata": {"headings": [{"headings_0": {"content": "I assessed the timeliness of the clearance of contracts submitted to the Solicitor General by the Directorate of Legal Advisory and Consultative Services (DLAS) and noted the", "page": 103, "level": 4}}], "page": 103, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nthe 14 days provided for in the charter. The balance of 1,276 (70%) experienced \ndelays ranging of up to 6 months.", "metadata": {"headings": [{"headings_0": {"content": "I assessed the timeliness of the clearance of contracts submitted to the Solicitor General by the Directorate of Legal Advisory and Consultative Services (DLAS) and noted the", "page": 103, "level": 4}}, [{"headings_0": {"content": "the 14 days provided for in the charter. The balance of 1,276 (70%) experienced", "page": 103, "level": 2}}], [{"headings_0": {"content": "the 14 days provided for in the charter. The balance of 1,276 (70%) experienced", "page": 103, "level": 2}}]], "page": 103, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of the 1,214 contracts cleared, only 612 (50%) were dispatched within the two (2) days provided for in the charter. The balance took up to 30 days to be dispatched after clearance.", "metadata": {"headings": [{"headings_0": {"content": "the 14 days provided for in the charter. The balance of 1,276 (70%) experienced", "page": 103, "level": 2}}], "page": 103, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nDelay in the approval and issuance of cleared contracts implies delays in the conclusion \nprocurement processes by the respective entities, resulting in delayed implementation of \nactivities and delivery of services to the intended beneficiaries. This has resulted in contract variations. Besides, the delays also resulted in failure to fully absorb availed \nfunds. \nThe Accounting Officer explained that the workload in the Directorate is not matched by \nthe available workforce by a very large margin. \nI advised the Accounting Officer to revise the directorate staff structure to meet the current demands and engage Ministry of Public Service for authority to fill the revised \nstructure. \ne) Decentralisation and Management of Court Awards and Compensations \nDuring the last three (3) years, MOJCA budgeted for UGX.155Bn for the settlement of court awards and compensations to third parties out of which UGX.108Bn was released \nand spent on the activities. \nCurrently, the Ministry procured the Directorate of Civil Litigation Information Management System (DCLIMS) to register and provide a unique ID for each file, track the \nvolume of files and schedule meetings and court hearings. \n103 \nI evaluated the decentralisation processes of court awards and the management of court \nawards and compensations and noted the following anomalies.", "metadata": {"headings": [{"headings_0": {"content": "the 14 days provided for in the charter. The balance of 1,276 (70%) experienced", "page": 103, "level": 2}}, [{"headings_0": {"content": "Delay in the approval and issuance of cleared contracts implies delays in the conclusion", "page": 103, "level": 2}}], [{"headings_0": {"content": "Delay in the approval and issuance of cleared contracts implies delays in the conclusion", "page": 103, "level": 2}}], [{"headings_0": {"content": "activities and delivery of services to the intended beneficiaries. This has resulted in contract variations. Besides, the delays also resulted in failure to fully absorb availed", "page": 103, "level": 4}}], [{"headings_0": {"content": "activities and delivery of services to the intended beneficiaries. This has resulted in contract variations. Besides, the delays also resulted in failure to fully absorb availed", "page": 103, "level": 4}}], [{"headings_0": {"content": "The Accounting Officer explained that the workload in the Directorate is not matched by", "page": 103, "level": 2}}], [{"headings_0": {"content": "The Accounting Officer explained that the workload in the Directorate is not matched by", "page": 103, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting Officer to revise the directorate staff structure to meet the current demands and engage Ministry of Public Service for authority to fill the revised", "page": 103, "level": 4}}], [{"headings_0": {"content": "I advised the Accounting Officer to revise the directorate staff structure to meet the current demands and engage Ministry of Public Service for authority to fill the revised", "page": 103, "level": 4}}], [{"headings_0": {"content": "e) Decentralisation and Management of Court Awards and Compensations", "page": 103, "level": 5}}], [{"headings_0": {"content": "During the last three (3) years, MOJCA budgeted for UGX.155Bn for the settlement of court awards and compensations to third parties out of which UGX.108Bn was released", "page": 103, "level": 4}}], [{"headings_0": {"content": "During the last three (3) years, MOJCA budgeted for UGX.155Bn for the settlement of court awards and compensations to third parties out of which UGX.108Bn was released", "page": 103, "level": 4}}], [{"headings_0": {"content": "Currently, the Ministry procured the Directorate of Civil Litigation Information Management System (DCLIMS) to register and provide a unique ID for each file, track the", "page": 103, "level": 4}}], [{"headings_0": {"content": "Currently, the Ministry procured the Directorate of Civil Litigation Information Management System (DCLIMS) to register and provide a unique ID for each file, track the", "page": 103, "level": 4}}], [{"headings_0": {"content": "Currently, the Ministry procured the Directorate of Civil Litigation Information Management System (DCLIMS) to register and provide a unique ID for each file, track the", "page": 103, "level": 4}}], [{"headings_0": {"content": "I evaluated the decentralisation processes of court awards and the management of court", "page": 104, "level": 2}}], [{"headings_0": {"content": "I evaluated the decentralisation processes of court awards and the management of court", "page": 104, "level": 2}}]], "page": 103, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- A review of the user logs showed limited access to and utilisation of the", "metadata": {"headings": [{"headings_0": {"content": "I evaluated the decentralisation processes of court awards and the management of court", "page": 104, "level": 2}}], "page": 104, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \ninformation on the system. I also found that cases handled by other government \ninstitutions are not recorded on the system.", "metadata": {"headings": [{"headings_0": {"content": "I evaluated the decentralisation processes of court awards and the management of court", "page": 104, "level": 2}}, [{"headings_0": {"content": "information on the system. I also found that cases handled by other government", "page": 104, "level": 2}}], [{"headings_0": {"content": "information on the system. I also found that cases handled by other government", "page": 104, "level": 2}}]], "page": 104, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Old files of decided cases have not yet been migrated to the system and as such, the actual liability of government arising out of court cases may be inaccurate.", "metadata": {"headings": [{"headings_0": {"content": "information on the system. I also found that cases handled by other government", "page": 104, "level": 2}}], "page": 104, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "information on the system. I also found that cases handled by other government", "page": 104, "level": 2}}], "page": 104, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- 144 cases comprising paid and unsettled cases worth UGX.45.18Bn were not recorded in the databases.", "metadata": {"headings": [{"headings_0": {"content": "information on the system. I also found that cases handled by other government", "page": 104, "level": 2}}], "page": 104, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "information on the system. I also found that cases handled by other government", "page": 104, "level": 2}}], "page": 104, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- 18 court awards worth UGX.12.25Bn out of 84 unsettled court awards remained", "metadata": {"headings": [{"headings_0": {"content": "information on the system. I also found that cases handled by other government", "page": 104, "level": 2}}], "page": 104, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nunpaid for a period ranging from 7 to 19 years. This has resulted in accumulated interest totalling UGX.25.165Bn exceeding the principal amounts awarded by UGX.12.92Bn.", "metadata": {"headings": [{"headings_0": {"content": "information on the system. I also found that cases handled by other government", "page": 104, "level": 2}}, [{"headings_0": {"content": "unpaid for a period ranging from 7 to 19 years. This has resulted in accumulated interest totalling UGX.25.165Bn exceeding the principal amounts awarded by UGX.12.92Bn.", "page": 104, "level": 4}}]], "page": 104, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Only one (1) out of the 29 cases communicated to MDALs on court awards was", "metadata": {"headings": [{"headings_0": {"content": "unpaid for a period ranging from 7 to 19 years. This has resulted in accumulated interest totalling UGX.25.165Bn exceeding the principal amounts awarded by UGX.12.92Bn.", "page": 104, "level": 4}}], "page": 104, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \ntimely communicated. For the 28 cases, there were delays ranging from 20 days \nto 5 years, implying an average delay of over one (1) year. \nThe limitations in the system functionalities affects the receipt, processing, recording of \ncourt awards and compensations. Delayed communication hinders budgeting and subsequent settlement of the court awards by MDAs. \nThe Accounting Officer explained that the current case management system has various key technical limitations to file indexing and tracing; electronic filing; usability; interoperability; and digital support to decision making by management. The system also \nhas limited capacity to upload case related documents attached to a case file. Currently, a system upgrade is being undertaken. The system will be able to share information with other institutions like the Judiciary, NIRA among others. \nI advised the Accounting Officer to expedite the upgrade of the system and ensure that \nit is fully rolled out and utilized. \nf) Management of Detention Facilities at the Uganda Police Force \nUganda Police Force budgeted and spent UGX.4.02Bn on the management of detention \nfacilities during the financial year 2022/2023. I audited the condition of detention facilities \nat UPF and observed the following issues:", "metadata": {"headings": [{"headings_0": {"content": "unpaid for a period ranging from 7 to 19 years. This has resulted in accumulated interest totalling UGX.25.165Bn exceeding the principal amounts awarded by UGX.12.92Bn.", "page": 104, "level": 4}}, [{"headings_0": {"content": "timely communicated. For the 28 cases, there were delays ranging from 20 days", "page": 104, "level": 2}}], [{"headings_0": {"content": "timely communicated. For the 28 cases, there were delays ranging from 20 days", "page": 104, "level": 2}}], [{"headings_0": {"content": "timely communicated. For the 28 cases, there were delays ranging from 20 days", "page": 104, "level": 2}}], [{"headings_0": {"content": "court awards and compensations. Delayed communication hinders budgeting and subsequent settlement of the court awards by MDAs.", "page": 104, "level": 4}}], [{"headings_0": {"content": "court awards and compensations. Delayed communication hinders budgeting and subsequent settlement of the court awards by MDAs.", "page": 104, "level": 4}}], [{"headings_0": {"content": "has limited capacity to upload case related documents attached to a case file. Currently, a system upgrade is being undertaken. The system will be able to share information with other institutions like the Judiciary, NIRA among others.", "page": 104, "level": 4}}], [{"headings_0": {"content": "I advised the Accounting Officer to expedite the upgrade of the system and ensure that", "page": 104, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting Officer to expedite the upgrade of the system and ensure that", "page": 104, "level": 2}}], [{"headings_0": {"content": "f) Management of Detention Facilities at the Uganda Police Force", "page": 104, "level": 5}}], [{"headings_0": {"content": "f) Management of Detention Facilities at the Uganda Police Force", "page": 104, "level": 5}}], [{"headings_0": {"content": "facilities during the financial year 2022/2023. I audited the condition of detention facilities", "page": 104, "level": 2}}], [{"headings_0": {"content": "facilities during the financial year 2022/2023. I audited the condition of detention facilities", "page": 104, "level": 2}}]], "page": 104, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- 362 suspects held in the 42 stations inspected had been detained for more than 48 hours, with stations such as Kasangati and Nakasongola police stations having suspects in custody for more than two weeks. 60 out of the 184 policing districts inspected all the male cells were congested beyond their built holding capacity. 61 out of the 72 police stations inspected did not have detention cells for men, women, boys and girls.", "metadata": {"headings": [{"headings_0": {"content": "facilities during the financial year 2022/2023. I audited the condition of detention facilities", "page": 104, "level": 2}}], "page": 104, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n104", "metadata": {"headings": [{"headings_0": {"content": "facilities during the financial year 2022/2023. I audited the condition of detention facilities", "page": 104, "level": 2}}, [{"headings_0": {"content": "facilities during the financial year 2022/2023. I audited the condition of detention facilities", "page": 104, "level": 2}}]], "page": 104, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- There were no special facilities for suspects with special needs, for instance, pregnant women and breastfeeding mothers, among others in all the 72 inspected stations.", "metadata": {"headings": [{"headings_0": {"content": "facilities during the financial year 2022/2023. I audited the condition of detention facilities", "page": 104, "level": 2}}], "page": 105, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "facilities during the financial year 2022/2023. I audited the condition of detention facilities", "page": 104, "level": 2}}], "page": 105, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- 19 detention centres are still using the bucket system especially in Gulu East Division, Mbale CPS, Hoima and Rubanda. Where there were water borne toilets, most of them were not functional and were using buckets.", "metadata": {"headings": [{"headings_0": {"content": "facilities during the financial year 2022/2023. I audited the condition of detention facilities", "page": 104, "level": 2}}], "page": 105, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "facilities during the financial year 2022/2023. I audited the condition of detention facilities", "page": 104, "level": 2}}], "page": 105, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- 81 Health Centre IIs managed by Uganda Police did not have capacity to offer primary health care services and were not gazetted by National Medical Stores hence not receiving drug supplies.", "metadata": {"headings": [{"headings_0": {"content": "facilities during the financial year 2022/2023. I audited the condition of detention facilities", "page": 104, "level": 2}}], "page": 105, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "facilities during the financial year 2022/2023. I audited the condition of detention facilities", "page": 104, "level": 2}}], "page": 105, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- I inspected 24 health centre IIs and three (3) health centre IIIs and observed that that none of them met the minimum set standards in terms of number of staff,", "metadata": {"headings": [{"headings_0": {"content": "facilities during the financial year 2022/2023. I audited the condition of detention facilities", "page": 104, "level": 2}}], "page": 105, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nemergency delivery beds, placenta pits and staff housing. The absence of \nadequate facilities at the health centres negatively impacts service delivery to the officers and members of the public who use these facilities. \nOvercrowding in cells increases the chances of spreading transmittable diseases like tuberculosis, hepatitis B from one suspect to another and further limits the clean air \nsupply, raising health and security concerns amongst the suspects and the community. The failure to separate detainees according to gender or age may be a violation of human rights as it might result in physical harassment and abuse and can compromise the inmates\u2019 right to privacy and dignity. \nThe use of poor sanitary facilities compounded with high congestion is unhygienic, degrading and dehumanizing, resulting in a violation of the suspect\u2019s rights. \nI advised the Accounting Officer to engage MoFPED and Parliament for funding to improve the conditions of the detention facilities in Uganda Police Force. \ng) Assessment of the Condition of Detention Facilities in Uganda Prisons \nIn the financial year 2022/23 a total of UGX.109.98Bn was spent on direct and associated costs for the management of detention facilities. I carried out an assessment of the \ncondition of detention facilities involving an evaluation of the physical, operational, and humanitarian aspects of the prisons and prisons\u2019 staff facilities and noted the following:", "metadata": {"headings": [{"headings_0": {"content": "facilities during the financial year 2022/2023. I audited the condition of detention facilities", "page": 104, "level": 2}}, [{"headings_0": {"content": "emergency delivery beds, placenta pits and staff housing. The absence of", "page": 105, "level": 2}}], [{"headings_0": {"content": "emergency delivery beds, placenta pits and staff housing. The absence of", "page": 105, "level": 2}}], [{"headings_0": {"content": "Overcrowding in cells increases the chances of spreading transmittable diseases like tuberculosis, hepatitis B from one suspect to another and further limits the clean air", "page": 105, "level": 4}}], [{"headings_0": {"content": "Overcrowding in cells increases the chances of spreading transmittable diseases like tuberculosis, hepatitis B from one suspect to another and further limits the clean air", "page": 105, "level": 4}}], [{"headings_0": {"content": "Overcrowding in cells increases the chances of spreading transmittable diseases like tuberculosis, hepatitis B from one suspect to another and further limits the clean air", "page": 105, "level": 4}}], [{"headings_0": {"content": "I advised the Accounting Officer to engage MoFPED and Parliament for funding to improve the conditions of the detention facilities in Uganda Police Force.", "page": 105, "level": 4}}], [{"headings_0": {"content": "g) Assessment of the Condition of Detention Facilities in Uganda Prisons", "page": 105, "level": 5}}], [{"headings_0": {"content": "In the financial year 2022/23 a total of UGX.109.98Bn was spent on direct and associated costs for the management of detention facilities. I carried out an assessment of the", "page": 105, "level": 4}}], [{"headings_0": {"content": "In the financial year 2022/23 a total of UGX.109.98Bn was spent on direct and associated costs for the management of detention facilities. I carried out an assessment of the", "page": 105, "level": 4}}]], "page": 105, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- There is congestion in the existing prisons with the most affected prisons being", "metadata": {"headings": [{"headings_0": {"content": "In the financial year 2022/23 a total of UGX.109.98Bn was spent on direct and associated costs for the management of detention facilities. I carried out an assessment of the", "page": 105, "level": 4}}], "page": 105, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nIsingiro (802%), Yumbe (768%), Hoima (618%) and Fort portal (573%) prisons \nbeyond the designed holding capacity of the facility which is worsened by the number of prisoners on remand constituting 49% of the overall prisoner population of 76,041. \n", "metadata": {"headings": [{"headings_0": {"content": "In the financial year 2022/23 a total of UGX.109.98Bn was spent on direct and associated costs for the management of detention facilities. I carried out an assessment of the", "page": 105, "level": 4}}, [{"headings_0": {"content": "Isingiro (802%), Yumbe (768%), Hoima (618%) and Fort portal (573%) prisons", "page": 105, "level": 2}}], [{"headings_0": {"content": "Isingiro (802%), Yumbe (768%), Hoima (618%) and Fort portal (573%) prisons", "page": 105, "level": 2}}], [{"headings_0": {"content": "Isingiro (802%), Yumbe (768%), Hoima (618%) and Fort portal (573%) prisons", "page": 105, "level": 2}}]], "page": 105, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- 8,088 prisons\u2019 staff (56%) are still housed in dilapidated houses, semi-permanent structures, uniports and grass thatched houses.", "metadata": {"headings": [{"headings_0": {"content": "Isingiro (802%), Yumbe (768%), Hoima (618%) and Fort portal (573%) prisons", "page": 105, "level": 2}}], "page": 105, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "105 \n", "metadata": {"headings": [{"headings_0": {"content": "Isingiro (802%), Yumbe (768%), Hoima (618%) and Fort portal (573%) prisons", "page": 105, "level": 2}}, [{"headings_0": {"content": "Isingiro (802%), Yumbe (768%), Hoima (618%) and Fort portal (573%) prisons", "page": 105, "level": 2}}]], "page": 105, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Uganda Prisons Service planned and budgeted to fence seven prisons at Moroto, Pallisa, Soroti, Amita, Kaabong, Kotido and Kibaale prisons an estimated cost of", "metadata": {"headings": [{"headings_0": {"content": "Isingiro (802%), Yumbe (768%), Hoima (618%) and Fort portal (573%) prisons", "page": 105, "level": 2}}], "page": 106, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "UGX.1Bn. Fencing in four (4) of the seven (7) prisons was yet to be completed. \n", "metadata": {"headings": [{"headings_0": {"content": "UGX.1Bn. Fencing in four (4) of the seven (7) prisons was yet to be completed.", "page": 106, "level": 2}}, [{"headings_0": {"content": "UGX.1Bn. Fencing in four (4) of the seven (7) prisons was yet to be completed.", "page": 106, "level": 2}}]], "page": 106, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- The Prisons\u2019 Standing Orders requires each prisoner to be provided with at least", "metadata": {"headings": [{"headings_0": {"content": "UGX.1Bn. Fencing in four (4) of the seven (7) prisons was yet to be completed.", "page": 106, "level": 2}}], "page": 106, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "two uniforms, two blankets, and one felt mattress. I noted that UPS does not provide felt mattresses except for some female prisoners. Only one (1) uniform is \nprovided to the prisoners. \n", "metadata": {"headings": [{"headings_0": {"content": "two uniforms, two blankets, and one felt mattress. I noted that UPS does not provide felt mattresses except for some female prisoners. Only one (1) uniform is", "page": 106, "level": 4}}, [{"headings_0": {"content": "two uniforms, two blankets, and one felt mattress. I noted that UPS does not provide felt mattresses except for some female prisoners. Only one (1) uniform is", "page": 106, "level": 4}}], [{"headings_0": {"content": "two uniforms, two blankets, and one felt mattress. I noted that UPS does not provide felt mattresses except for some female prisoners. Only one (1) uniform is", "page": 106, "level": 4}}]], "page": 106, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- There was a shortage of trainers in the prisons to provide trainings. In addition, there was inadequate tools and materials to aid in the training and rehabilitation", "metadata": {"headings": [{"headings_0": {"content": "two uniforms, two blankets, and one felt mattress. I noted that UPS does not provide felt mattresses except for some female prisoners. Only one (1) uniform is", "page": 106, "level": 4}}], "page": 106, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "exercise of prisoners. UPS did not have a rehabilitation policy to guide the \nrehabilitation of prisoners.", "metadata": {"headings": [{"headings_0": {"content": "exercise of prisoners. UPS did not have a rehabilitation policy to guide the", "page": 106, "level": 2}}, [{"headings_0": {"content": "exercise of prisoners. UPS did not have a rehabilitation policy to guide the", "page": 106, "level": 2}}]], "page": 106, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- UPS currently accommodates 280 children staying with their mothers in prison however, I observed that out of the 19 regional prisons only five (5) had day care", "metadata": {"headings": [{"headings_0": {"content": "exercise of prisoners. UPS did not have a rehabilitation policy to guide the", "page": 106, "level": 2}}], "page": 106, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \ncentres in the prisons of Luzira, Mbale, Arua, Gulu and Mbarara women prisons. This situation leaves incarcerated mothers with children in 14 (79%) prison\u2019s \nregions without access to these services. \n", "metadata": {"headings": [{"headings_0": {"content": "exercise of prisoners. UPS did not have a rehabilitation policy to guide the", "page": 106, "level": 2}}, [{"headings_0": {"content": "centres in the prisons of Luzira, Mbale, Arua, Gulu and Mbarara women prisons. This situation leaves incarcerated mothers with children in 14 (79%) prison\u2019s", "page": 106, "level": 4}}], [{"headings_0": {"content": "centres in the prisons of Luzira, Mbale, Arua, Gulu and Mbarara women prisons. This situation leaves incarcerated mothers with children in 14 (79%) prison\u2019s", "page": 106, "level": 4}}], [{"headings_0": {"content": "centres in the prisons of Luzira, Mbale, Arua, Gulu and Mbarara women prisons. This situation leaves incarcerated mothers with children in 14 (79%) prison\u2019s", "page": 106, "level": 4}}]], "page": 106, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Three (3) prison stations of Isimba, Yumbe and Koboko lacked proper places for", "metadata": {"headings": [{"headings_0": {"content": "centres in the prisons of Luzira, Mbale, Arua, Gulu and Mbarara women prisons. This situation leaves incarcerated mothers with children in 14 (79%) prison\u2019s", "page": 106, "level": 4}}], "page": 106, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "care and reception of sick prisoners, while three (3) prison stations of Lobule, \nBidibidi and Mahia had the medicines kept in medicine cabinets and lacked infrastructures for the health facilities. \n", "metadata": {"headings": [{"headings_0": {"content": "care and reception of sick prisoners, while three (3) prison stations of Lobule,", "page": 106, "level": 2}}, [{"headings_0": {"content": "care and reception of sick prisoners, while three (3) prison stations of Lobule,", "page": 106, "level": 2}}], [{"headings_0": {"content": "care and reception of sick prisoners, while three (3) prison stations of Lobule,", "page": 106, "level": 2}}]], "page": 106, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Out of the required 1,519 health staff in 55 health facilities, only 217 (14%) staff were employed, leading to a staff shortfall of 1,302 (76%) health staff.", "metadata": {"headings": [{"headings_0": {"content": "care and reception of sick prisoners, while three (3) prison stations of Lobule,", "page": 106, "level": 2}}], "page": 106, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "care and reception of sick prisoners, while three (3) prison stations of Lobule,", "page": 106, "level": 2}}], "page": 106, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- I inspected 55 Prison facilities across the country to determine whether they were equipped with isolation centers for prisoners with transmittable diseases and noted that 46 prisons (84%) did not have isolation centers for isolation of sick prisoners with transmittable diseases from other prisoners.", "metadata": {"headings": [{"headings_0": {"content": "care and reception of sick prisoners, while three (3) prison stations of Lobule,", "page": 106, "level": 2}}], "page": 106, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "The poor state of prison facilities affects welfare of prisoners and staff, and exposes the inmates and staff to several health risks. The lack of adequate rehabilitation and \nreintegration facilities for offenders may result in inmates leaving prison more hardened increasing the chances of becoming repeat offenders. \nI advised the Accounting Officer to liaise with key stakeholders to address the challenges \nof funding, low and inadequate staffing, and inadequate infrastructure. I further advise management to consider popularising other options for delivering of justice such as plea bargains, parole, bail and speedy investigations to reduce the number of prisoners on remand. \nh) Management of Trafficking in Persons in Uganda \nThe Prevention of Trafficking in Persons Act, 2009 mandates the Ministry of Internal Affairs through the coordination office for Anti-Human Trafficking to institute measures \n106 \nfor the prevention of human trafficking in the country, including coordinating efforts to counter human trafficking, prevention trafficking in persons, protecting the rights of victims, and ensuring the prosecution of those responsible for trafficking offenses. I reviewed the Ministry\u2019s efforts in managing trafficking in persons and observed the following;", "metadata": {"headings": [{"headings_0": {"content": "The poor state of prison facilities affects welfare of prisoners and staff, and exposes the inmates and staff to several health risks. The lack of adequate rehabilitation and", "page": 106, "level": 4}}, [{"headings_0": {"content": "The poor state of prison facilities affects welfare of prisoners and staff, and exposes the inmates and staff to several health risks. The lack of adequate rehabilitation and", "page": 106, "level": 4}}], [{"headings_0": {"content": "I advised the Accounting Officer to liaise with key stakeholders to address the challenges", "page": 106, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting Officer to liaise with key stakeholders to address the challenges", "page": 106, "level": 2}}], [{"headings_0": {"content": "h) Management of Trafficking in Persons in Uganda", "page": 106, "level": 5}}], [{"headings_0": {"content": "The Prevention of Trafficking in Persons Act, 2009 mandates the Ministry of Internal Affairs through the coordination office for Anti-Human Trafficking to institute measures", "page": 106, "level": 4}}], [{"headings_0": {"content": "The Prevention of Trafficking in Persons Act, 2009 mandates the Ministry of Internal Affairs through the coordination office for Anti-Human Trafficking to institute measures", "page": 106, "level": 4}}], [{"headings_0": {"content": "The Prevention of Trafficking in Persons Act, 2009 mandates the Ministry of Internal Affairs through the coordination office for Anti-Human Trafficking to institute measures", "page": 106, "level": 4}}]], "page": 106, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Cases of trafficking of persons have increased over time, with cases rising by", "metadata": {"headings": [{"headings_0": {"content": "The Prevention of Trafficking in Persons Act, 2009 mandates the Ministry of Internal Affairs through the coordination office for Anti-Human Trafficking to institute measures", "page": 106, "level": 4}}], "page": 107, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n185% from 421 cases in 2021 to 1,200 cases in 2022. The increment was attributed to the full opening of the economy after the COVID-19 lock down, \nlimited public awareness on trafficking of persons, inadequate sensitisation and training of police officers and prosecutors in trafficking of persons, poverty, unemployment and low deployment of investigators at several entry and exit border points.", "metadata": {"headings": [{"headings_0": {"content": "The Prevention of Trafficking in Persons Act, 2009 mandates the Ministry of Internal Affairs through the coordination office for Anti-Human Trafficking to institute measures", "page": 106, "level": 4}}, [{"headings_0": {"content": "185% from 421 cases in 2021 to 1,200 cases in 2022. The increment was attributed to the full opening of the economy after the COVID-19 lock down,", "page": 107, "level": 4}}], [{"headings_0": {"content": "185% from 421 cases in 2021 to 1,200 cases in 2022. The increment was attributed to the full opening of the economy after the COVID-19 lock down,", "page": 107, "level": 4}}]], "page": 107, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Government does not have shelters for victims of trafficking nor are there", "metadata": {"headings": [{"headings_0": {"content": "185% from 421 cases in 2021 to 1,200 cases in 2022. The increment was attributed to the full opening of the economy after the COVID-19 lock down,", "page": 107, "level": 4}}], "page": 107, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nsufficient temporary shelter at Uganda Police\u2019s CID headquarters. Victims are often housed in police cells, yet they are not suspects and the ministry relies on Non- Governmental Organizations and Civil Society Organizations to care for the victims. As a result, victims lack proper accommodation, medicines and meals.", "metadata": {"headings": [{"headings_0": {"content": "185% from 421 cases in 2021 to 1,200 cases in 2022. The increment was attributed to the full opening of the economy after the COVID-19 lock down,", "page": 107, "level": 4}}, [{"headings_0": {"content": "sufficient temporary shelter at Uganda Police\u2019s CID headquarters. Victims are often housed in police cells, yet they are not suspects and the ministry relies on Non- Governmental Organizations and Civil Society Organizations to care for the victims. As a result, victims lack proper accommodation, medicines and meals.", "page": 107, "level": 4}}]], "page": 107, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The Coordination Office for the prevention of trafficking in persons faces a number of challenges in responding to complaints of abuse from suspected trafficked", "metadata": {"headings": [{"headings_0": {"content": "sufficient temporary shelter at Uganda Police\u2019s CID headquarters. Victims are often housed in police cells, yet they are not suspects and the ministry relies on Non- Governmental Organizations and Civil Society Organizations to care for the victims. As a result, victims lack proper accommodation, medicines and meals.", "page": 107, "level": 4}}], "page": 107, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \npersons living in foreign countries. This complicates efforts of collaboration between government agencies, NGO\u2019s and international organizations to enhance \nthe effectiveness of any efforts of the organisation.", "metadata": {"headings": [{"headings_0": {"content": "sufficient temporary shelter at Uganda Police\u2019s CID headquarters. Victims are often housed in police cells, yet they are not suspects and the ministry relies on Non- Governmental Organizations and Civil Society Organizations to care for the victims. As a result, victims lack proper accommodation, medicines and meals.", "page": 107, "level": 4}}, [{"headings_0": {"content": "persons living in foreign countries. This complicates efforts of collaboration between government agencies, NGO\u2019s and international organizations to enhance", "page": 107, "level": 4}}], [{"headings_0": {"content": "persons living in foreign countries. This complicates efforts of collaboration between government agencies, NGO\u2019s and international organizations to enhance", "page": 107, "level": 4}}]], "page": 107, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The trafficking in person\u2019s data base which was offered and developed by the International Organization for Migration (IOM) is not yet fully functional utilised by", "metadata": {"headings": [{"headings_0": {"content": "persons living in foreign countries. This complicates efforts of collaboration between government agencies, NGO\u2019s and international organizations to enhance", "page": 107, "level": 4}}], "page": 107, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nthe Ministry of Internal Affairs. Furthermore, the data bank is not integrated with \nany other databases to aid in countering trafficking in persons. \nThe above shortcomings have affected the effectiveness with which MIA has responded to cases of Human Trafficking. \nI advised the Accounting Officer to institute efforts to reduce incidences of trafficking and \nto enhance efforts of to put in place shelters for victims of trafficking and establish a coordination desk. \n3.2.7 REGIONAL BALANCE DEVELOPMENT PROGRAMME \na) Management of (IRAS) and E-LogRev Revenue Management System \nDuring the financial year 2019/2020 government made a decision to automate Local \nGovernment Revenue Management Systems across Local Governments. One such intervention is the Integrated Revenue Administration System (IRAS), designed to assist local governments in budgeting, collecting, accounting, and reporting revenue. So far UGX.20.07Bn has been injected and the system has been rolled out in 124 sites. \n107 \nIn addition, in 2016/2017, the Ministry of Local Government initiated the Revenue \nCollection and Management Information System, code-named E-LogRev funded by GoU. The system has been installed in 49 government sites. So far, Government has spent UGX.6.28Bn on the rollout to the different sites. \nI reviewed the implementation of the two revenue management systems and noted the \nfollowing observations; \n", "metadata": {"headings": [{"headings_0": {"content": "persons living in foreign countries. This complicates efforts of collaboration between government agencies, NGO\u2019s and international organizations to enhance", "page": 107, "level": 4}}, [{"headings_0": {"content": "the Ministry of Internal Affairs. Furthermore, the data bank is not integrated with", "page": 107, "level": 2}}], [{"headings_0": {"content": "the Ministry of Internal Affairs. Furthermore, the data bank is not integrated with", "page": 107, "level": 2}}], [{"headings_0": {"content": "the Ministry of Internal Affairs. Furthermore, the data bank is not integrated with", "page": 107, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting Officer to institute efforts to reduce incidences of trafficking and", "page": 107, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting Officer to institute efforts to reduce incidences of trafficking and", "page": 107, "level": 2}}], [{"headings_0": {"content": "3.2.7 REGIONAL BALANCE DEVELOPMENT PROGRAMME", "page": 107, "level": 5}}], [{"headings_0": {"content": "a) Management of (IRAS) and E-LogRev Revenue Management System", "page": 107, "level": 5}}], [{"headings_0": {"content": "a) Management of (IRAS) and E-LogRev Revenue Management System", "page": 107, "level": 5}}], [{"headings_0": {"content": "Government Revenue Management Systems across Local Governments. One such intervention is the Integrated Revenue Administration System (IRAS), designed to assist local governments in budgeting, collecting, accounting, and reporting revenue. So far UGX.20.07Bn has been injected and the system has been rolled out in 124 sites.", "page": 107, "level": 4}}], [{"headings_0": {"content": "Government Revenue Management Systems across Local Governments. One such intervention is the Integrated Revenue Administration System (IRAS), designed to assist local governments in budgeting, collecting, accounting, and reporting revenue. So far UGX.20.07Bn has been injected and the system has been rolled out in 124 sites.", "page": 107, "level": 4}}], [{"headings_0": {"content": "Government Revenue Management Systems across Local Governments. One such intervention is the Integrated Revenue Administration System (IRAS), designed to assist local governments in budgeting, collecting, accounting, and reporting revenue. So far UGX.20.07Bn has been injected and the system has been rolled out in 124 sites.", "page": 107, "level": 4}}], [{"headings_0": {"content": "Collection and Management Information System, code-named E-LogRev funded by GoU. The system has been installed in 49 government sites. So far, Government has spent UGX.6.28Bn on the rollout to the different sites.", "page": 108, "level": 4}}], [{"headings_0": {"content": "I reviewed the implementation of the two revenue management systems and noted the", "page": 108, "level": 2}}], [{"headings_0": {"content": "I reviewed the implementation of the two revenue management systems and noted the", "page": 108, "level": 2}}], [{"headings_0": {"content": "I reviewed the implementation of the two revenue management systems and noted the", "page": 108, "level": 2}}]], "page": 107, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- As a result of the rollout and use of IRAS, revenue collection has increased from UGX.31.67Bn in FY 2019/2020 to UGX.56.35Bn in FY 2022/2023 an increment of 78%. On the other hand, revenue collections for sites using E-LogRev has", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the implementation of the two revenue management systems and noted the", "page": 108, "level": 2}}], "page": 108, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "increased from UGX.21.63Bn in FY 2019/2020 to UGX.34.17Bn in FY 2022/2023 \nan increment of 58%", "metadata": {"headings": [{"headings_0": {"content": "increased from UGX.21.63Bn in FY 2019/2020 to UGX.34.17Bn in FY 2022/2023", "page": 108, "level": 2}}, [{"headings_0": {"content": "increased from UGX.21.63Bn in FY 2019/2020 to UGX.34.17Bn in FY 2022/2023", "page": 108, "level": 2}}]], "page": 108, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Out of the 124 sites that had been enrolled on IRAS, 11 had fully embraced the system, 107 were partially utilising the system, and six (6) were not using the system. On the other hand, out of the 49 sites that had been enrolled on E-LogRev, 41 had fully embraced the system and eight (8) were partially utilising the system.", "metadata": {"headings": [{"headings_0": {"content": "increased from UGX.21.63Bn in FY 2019/2020 to UGX.34.17Bn in FY 2022/2023", "page": 108, "level": 2}}], "page": 108, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "increased from UGX.21.63Bn in FY 2019/2020 to UGX.34.17Bn in FY 2022/2023", "page": 108, "level": 2}}, [{"headings_0": {"content": "increased from UGX.21.63Bn in FY 2019/2020 to UGX.34.17Bn in FY 2022/2023", "page": 108, "level": 2}}]], "page": 108, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Staff in 52 out of 124 sites where IRAS was installed were trained in the use and application of the system.", "metadata": {"headings": [{"headings_0": {"content": "increased from UGX.21.63Bn in FY 2019/2020 to UGX.34.17Bn in FY 2022/2023", "page": 108, "level": 2}}], "page": 108, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "increased from UGX.21.63Bn in FY 2019/2020 to UGX.34.17Bn in FY 2022/2023", "page": 108, "level": 2}}], "page": 108, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- None of the nine (9) IRAS sites visited had an approved IT staff structure or IT", "metadata": {"headings": [{"headings_0": {"content": "increased from UGX.21.63Bn in FY 2019/2020 to UGX.34.17Bn in FY 2022/2023", "page": 108, "level": 2}}], "page": 108, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "personnel to handle IT-related matters. On the other hand, all the 49 sites for which E-LogRev had been installed had no approved IT staff structure.", "metadata": {"headings": [{"headings_0": {"content": "personnel to handle IT-related matters. On the other hand, all the 49 sites for which E-LogRev had been installed had no approved IT staff structure.", "page": 108, "level": 4}}], "page": 108, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- I noted that 39 out of the 124 activated local governments had not been availed with sufficient gadgets such as; phones, laptops, printers, and point-of-sale machines, among others, which are useful in operating the revenue system.", "metadata": {"headings": [{"headings_0": {"content": "personnel to handle IT-related matters. On the other hand, all the 49 sites for which E-LogRev had been installed had no approved IT staff structure.", "page": 108, "level": 4}}], "page": 108, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nSimilarly, all the users of E-LogRev had also not been availed with sufficient \ngadgets. \n", "metadata": {"headings": [{"headings_0": {"content": "personnel to handle IT-related matters. On the other hand, all the 49 sites for which E-LogRev had been installed had no approved IT staff structure.", "page": 108, "level": 4}}, [{"headings_0": {"content": "Similarly, all the users of E-LogRev had also not been availed with sufficient", "page": 108, "level": 2}}], [{"headings_0": {"content": "Similarly, all the users of E-LogRev had also not been availed with sufficient", "page": 108, "level": 2}}], [{"headings_0": {"content": "Similarly, all the users of E-LogRev had also not been availed with sufficient", "page": 108, "level": 2}}]], "page": 108, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- All sites rolled on the IRAS and E-LogRev system were not integrated with IFMS.", "metadata": {"headings": [{"headings_0": {"content": "Similarly, all the users of E-LogRev had also not been availed with sufficient", "page": 108, "level": 2}}], "page": 108, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "As a result, information is shared between the two systems manually. \n", "metadata": {"headings": [{"headings_0": {"content": "As a result, information is shared between the two systems manually.", "page": 108, "level": 2}}, [{"headings_0": {"content": "As a result, information is shared between the two systems manually.", "page": 108, "level": 2}}]], "page": 108, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- The IRAS system server was located at the LGFC premises on the 10th Floor,", "metadata": {"headings": [{"headings_0": {"content": "As a result, information is shared between the two systems manually.", "page": 108, "level": 2}}], "page": 108, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "Workers House, and there was no off-site server or backup in case of data loss contrary to section 4.6 of the National Information Security Policy 2014. \nDelayed installation and failure to use the systems undermines the purpose of their rollout. Failure to undertake trainings and integration of the two systems negatively impacts the successful implementation of the system while the inadequate ICT structure and personnel hinders the optimal use of the revenue systems. Lack of an off-site server or backup exposes the IRAS system to a risk of data loss. \nI advise government to address the current challenges by training of the users, providing the necessary gadgets and setting up IT structures in local governments in order to realise \nfull enrolment and operationalisation of these systems in all local governments. \n108 \nb) Implementation of Affirmative Action Programs \nIn the discharge of its mandate, the Office of the Prime Minister (OPM) coordinates and monitors the implementation of Affirmative Action Programmes meant to address \nhistorical challenges that were experienced in disadvantaged regions of the country. \nImplementation of Affirmative Action Programmes is currently being done under the Ministries responsible for Karamoja, Northern Uganda, Teso, Bunyoro, Busoga and Luwero-Rwenzori by the Department of Pacification and Development. \n(i) Procurement and distribution of goats \nI undertook an audit of the procurement and distribution of goats for the Karamoja region for the financial years 2021/2022 and 2022/2023 totalling to UGX.25.38Bn and noted the \nfollowing;", "metadata": {"headings": [{"headings_0": {"content": "Workers House, and there was no off-site server or backup in case of data loss contrary to section 4.6 of the National Information Security Policy 2014.", "page": 108, "level": 4}}, [{"headings_0": {"content": "Delayed installation and failure to use the systems undermines the purpose of their rollout. Failure to undertake trainings and integration of the two systems negatively impacts the successful implementation of the system while the inadequate ICT structure and personnel hinders the optimal use of the revenue systems. Lack of an off-site server or backup exposes the IRAS system to a risk of data loss.", "page": 108, "level": 4}}], [{"headings_0": {"content": "I advise government to address the current challenges by training of the users, providing the necessary gadgets and setting up IT structures in local governments in order to realise", "page": 108, "level": 4}}], [{"headings_0": {"content": "I advise government to address the current challenges by training of the users, providing the necessary gadgets and setting up IT structures in local governments in order to realise", "page": 108, "level": 4}}], [{"headings_0": {"content": "I advise government to address the current challenges by training of the users, providing the necessary gadgets and setting up IT structures in local governments in order to realise", "page": 108, "level": 4}}], [{"headings_0": {"content": "b) Implementation of Affirmative Action Programs", "page": 109, "level": 5}}], [{"headings_0": {"content": "In the discharge of its mandate, the Office of the Prime Minister (OPM) coordinates and monitors the implementation of Affirmative Action Programmes meant to address", "page": 109, "level": 4}}], [{"headings_0": {"content": "In the discharge of its mandate, the Office of the Prime Minister (OPM) coordinates and monitors the implementation of Affirmative Action Programmes meant to address", "page": 109, "level": 4}}], [{"headings_0": {"content": "Implementation of Affirmative Action Programmes is currently being done under the Ministries responsible for Karamoja, Northern Uganda, Teso, Bunyoro, Busoga and Luwero-Rwenzori by the Department of Pacification and Development.", "page": 109, "level": 4}}], [{"headings_0": {"content": "(i) Procurement and distribution of goats", "page": 109, "level": 5}}], [{"headings_0": {"content": "I undertook an audit of the procurement and distribution of goats for the Karamoja region for the financial years 2021/2022 and 2022/2023 totalling to UGX.25.38Bn and noted the", "page": 109, "level": 4}}], [{"headings_0": {"content": "I undertook an audit of the procurement and distribution of goats for the Karamoja region for the financial years 2021/2022 and 2022/2023 totalling to UGX.25.38Bn and noted the", "page": 109, "level": 4}}]], "page": 108, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- OPM did not utilize funds amounting to UGX.1.16Bn meant for the procurement", "metadata": {"headings": [{"headings_0": {"content": "I undertook an audit of the procurement and distribution of goats for the Karamoja region for the financial years 2021/2022 and 2022/2023 totalling to UGX.25.38Bn and noted the", "page": 109, "level": 4}}], "page": 109, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nof goats for Karamoja region during the FYR 2022/2023.", "metadata": {"headings": [{"headings_0": {"content": "I undertook an audit of the procurement and distribution of goats for the Karamoja region for the financial years 2021/2022 and 2022/2023 totalling to UGX.25.38Bn and noted the", "page": 109, "level": 4}}, [{"headings_0": {"content": "of goats for Karamoja region during the FYR 2022/2023.", "page": 109, "level": 2}}]], "page": 109, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Each beneficiary was supposed to receive 16 goats to fasten the multiplication of", "metadata": {"headings": [{"headings_0": {"content": "of goats for Karamoja region during the FYR 2022/2023.", "page": 109, "level": 2}}], "page": 109, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nnumbers. However, some beneficiaries got less than the required numbers, with \nothers receiving as low as one (1) goat.", "metadata": {"headings": [{"headings_0": {"content": "of goats for Karamoja region during the FYR 2022/2023.", "page": 109, "level": 2}}, [{"headings_0": {"content": "numbers. However, some beneficiaries got less than the required numbers, with", "page": 109, "level": 2}}], [{"headings_0": {"content": "numbers. However, some beneficiaries got less than the required numbers, with", "page": 109, "level": 2}}]], "page": 109, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- OPM did not properly coordinate and monitor the delivery and distribution of the goats, which resulted into suppliers delivering less than the intended numbers. Out of the 73,900 goats procured, only 73,708 goats worth UGX.25.54Bn were", "metadata": {"headings": [{"headings_0": {"content": "numbers. However, some beneficiaries got less than the required numbers, with", "page": 109, "level": 2}}], "page": 109, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \ndistributed, leaving 192 goats worth UGX.64.18Mn unaccounted for. \n", "metadata": {"headings": [{"headings_0": {"content": "numbers. However, some beneficiaries got less than the required numbers, with", "page": 109, "level": 2}}, [{"headings_0": {"content": "distributed, leaving 192 goats worth UGX.64.18Mn unaccounted for.", "page": 109, "level": 2}}], [{"headings_0": {"content": "distributed, leaving 192 goats worth UGX.64.18Mn unaccounted for.", "page": 109, "level": 2}}]], "page": 109, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of the sample of 107 beneficiaries, I was only able to visit and interview 76", "metadata": {"headings": [{"headings_0": {"content": "distributed, leaving 192 goats worth UGX.64.18Mn unaccounted for.", "page": 109, "level": 2}}], "page": 109, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "beneficiaries who acknowledged receipt of 1,116 goats worth UGX.0.39Bn. The \nbalance of 31 beneficiaries could not be located since these had relocated from their known addresses. \n", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries who acknowledged receipt of 1,116 goats worth UGX.0.39Bn. The", "page": 109, "level": 2}}, [{"headings_0": {"content": "beneficiaries who acknowledged receipt of 1,116 goats worth UGX.0.39Bn. The", "page": 109, "level": 2}}], [{"headings_0": {"content": "beneficiaries who acknowledged receipt of 1,116 goats worth UGX.0.39Bn. The", "page": 109, "level": 2}}]], "page": 109, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Out of 76 beneficiaries visited, 36 had 182 goats worth UGX.72.99Mn, and the", "metadata": {"headings": [{"headings_0": {"content": "beneficiaries who acknowledged receipt of 1,116 goats worth UGX.0.39Bn. The", "page": 109, "level": 2}}], "page": 109, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "balance of 934 goats worth UGX.0.31Bn had either been rustled or had died. \n", "metadata": {"headings": [{"headings_0": {"content": "balance of 934 goats worth UGX.0.31Bn had either been rustled or had died.", "page": 109, "level": 2}}, [{"headings_0": {"content": "balance of 934 goats worth UGX.0.31Bn had either been rustled or had died.", "page": 109, "level": 2}}]], "page": 109, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- OPM did not undertake adequate needs assessment to inform the planning for this", "metadata": {"headings": [{"headings_0": {"content": "balance of 934 goats worth UGX.0.31Bn had either been rustled or had died.", "page": 109, "level": 2}}], "page": 109, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "intervention. Interviews with 76 beneficiaries indicated that the breeds of the goats supplied could not survive the Karamoja region\u2019s weather conditions, which \ncould explain the high death rates. \nThe lack of adequate planning and supervision of the intervention resulted in implementation challenges such as delays to procure, deliver and account for the goats. \nThe Accounting Officer explained that the guidelines for distribution of goats were issued \nto the beneficiary districts however, during the implementation of the exercise, the district committees deviated from the guidelines and decided to spread the animals so that many households would benefit. \n109 \n(ii) \nProcurement and distribution of iron sheets \nI undertook an audit of the procurement and distribution of 35,164 iron sheets for the financial years 2022/2023 totalling to UGX.2.43Bn and noted the following;", "metadata": {"headings": [{"headings_0": {"content": "intervention. Interviews with 76 beneficiaries indicated that the breeds of the goats supplied could not survive the Karamoja region\u2019s weather conditions, which", "page": 109, "level": 4}}, [{"headings_0": {"content": "intervention. Interviews with 76 beneficiaries indicated that the breeds of the goats supplied could not survive the Karamoja region\u2019s weather conditions, which", "page": 109, "level": 4}}], [{"headings_0": {"content": "intervention. Interviews with 76 beneficiaries indicated that the breeds of the goats supplied could not survive the Karamoja region\u2019s weather conditions, which", "page": 109, "level": 4}}], [{"headings_0": {"content": "The Accounting Officer explained that the guidelines for distribution of goats were issued", "page": 109, "level": 2}}], [{"headings_0": {"content": "The Accounting Officer explained that the guidelines for distribution of goats were issued", "page": 109, "level": 2}}], [{"headings_0": {"content": "The Accounting Officer explained that the guidelines for distribution of goats were issued", "page": 109, "level": 2}}], [{"headings_0": {"content": "(ii)", "page": 110, "level": 5}}], [{"headings_0": {"content": "(ii)", "page": 110, "level": 5}}], [{"headings_0": {"content": "I undertook an audit of the procurement and distribution of 35,164 iron sheets for the financial years 2022/2023 totalling to UGX.2.43Bn and noted the following;", "page": 110, "level": 4}}]], "page": 109, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Out of the 35,164 iron sheets procured by the Ministry, only 15,272 (43%) iron sheets had been distributed and the balance of 21,332 (57%) iron sheets worth", "metadata": {"headings": [{"headings_0": {"content": "I undertook an audit of the procurement and distribution of 35,164 iron sheets for the financial years 2022/2023 totalling to UGX.2.43Bn and noted the following;", "page": 110, "level": 4}}], "page": 110, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nUGX.1.47Bn were still in the OPM stores in Namanve. \n", "metadata": {"headings": [{"headings_0": {"content": "I undertook an audit of the procurement and distribution of 35,164 iron sheets for the financial years 2022/2023 totalling to UGX.2.43Bn and noted the following;", "page": 110, "level": 4}}, [{"headings_0": {"content": "UGX.1.47Bn were still in the OPM stores in Namanve.", "page": 110, "level": 2}}], [{"headings_0": {"content": "UGX.1.47Bn were still in the OPM stores in Namanve.", "page": 110, "level": 2}}]], "page": 110, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of the 55 beneficiaries sampled, I was only able to interview 24 beneficiaries who received 2,043 iron sheets worth UGX.0.14Bn. The 31 beneficiaries could not be traced at the time of inspection.", "metadata": {"headings": [{"headings_0": {"content": "UGX.1.47Bn were still in the OPM stores in Namanve.", "page": 110, "level": 2}}], "page": 110, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "- 17 of the 24 beneficiaries had not utilised the iron sheets because they did not", "metadata": {"headings": [{"headings_0": {"content": "UGX.1.47Bn were still in the OPM stores in Namanve.", "page": 110, "level": 2}}], "page": 110, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nhave houses on which to use the iron sheets. This points to weaknesses within \nthe planning for this intervention. \nDelayed distribution of iron sheets negates the purpose for which the iron sheets were \nprocured. \nThe Accounting Officer explained that the delayed distribution of the iron sheets was \noccasioned by the investigations that were being carried out by various anti-corruption agencies like Police and Inspectorate of Government (IG). The issuance and distribution of iron sheets was halted due to the ongoing investigations by the anti-corruption \nagencies. The Accounting Officer further explained that the guidelines shall be put in place \nto ensure that iron sheets are distributed to only beneficiaries that have structures. \nI advised government to always carryout proper needs assessment, which should inform the planning before implementation such interventions. \n3.2.8 PUBLIC SECTOR TRANSFORMATION PROGRAMME \na) Establishment and Operationalisation of Service Uganda Centres in the Public Service \nGovernment planned to implement Service Uganda Centres (SUCs) effective FY.2019/2020. These are one-stop centres designed as priority interventions for transforming the public service. From FY.2020/2021, government planned to spend \napproximately UGX.50Bn to construct 19 zonal Service Uganda Centres (SUCs) with their \nattendant operational and technical support infrastructure in the following areas: Kampala, \nIganga, Mbale, Adjumani, Fort Portal, Jinja, Gulu, Mbarara, Soroti, Masaka, Hoima, Arua, \nLira, Moroto, Kabale, Tororo, Kamwenge, Kotido and Rukungiri. I reviewed the \nimplementation of this intervention and observed the following issues; \n", "metadata": {"headings": [{"headings_0": {"content": "UGX.1.47Bn were still in the OPM stores in Namanve.", "page": 110, "level": 2}}, [{"headings_0": {"content": "have houses on which to use the iron sheets. This points to weaknesses within", "page": 110, "level": 2}}], [{"headings_0": {"content": "have houses on which to use the iron sheets. This points to weaknesses within", "page": 110, "level": 2}}], [{"headings_0": {"content": "Delayed distribution of iron sheets negates the purpose for which the iron sheets were", "page": 110, "level": 2}}], [{"headings_0": {"content": "Delayed distribution of iron sheets negates the purpose for which the iron sheets were", "page": 110, "level": 2}}], [{"headings_0": {"content": "The Accounting Officer explained that the delayed distribution of the iron sheets was", "page": 110, "level": 2}}], [{"headings_0": {"content": "The Accounting Officer explained that the delayed distribution of the iron sheets was", "page": 110, "level": 2}}], [{"headings_0": {"content": "agencies. The Accounting Officer further explained that the guidelines shall be put in place", "page": 110, "level": 2}}], [{"headings_0": {"content": "agencies. The Accounting Officer further explained that the guidelines shall be put in place", "page": 110, "level": 2}}], [{"headings_0": {"content": "agencies. The Accounting Officer further explained that the guidelines shall be put in place", "page": 110, "level": 2}}], [{"headings_0": {"content": "3.2.8 PUBLIC SECTOR TRANSFORMATION PROGRAMME", "page": 110, "level": 5}}], [{"headings_0": {"content": "a) Establishment and Operationalisation of Service Uganda Centres in the Public Service", "page": 110, "level": 5}}], [{"headings_0": {"content": "Government planned to implement Service Uganda Centres (SUCs) effective FY.2019/2020. These are one-stop centres designed as priority interventions for transforming the public service. From FY.2020/2021, government planned to spend", "page": 110, "level": 4}}], [{"headings_0": {"content": "Government planned to implement Service Uganda Centres (SUCs) effective FY.2019/2020. These are one-stop centres designed as priority interventions for transforming the public service. From FY.2020/2021, government planned to spend", "page": 110, "level": 4}}], [{"headings_0": {"content": "attendant operational and technical support infrastructure in the following areas: Kampala,", "page": 110, "level": 2}}], [{"headings_0": {"content": "attendant operational and technical support infrastructure in the following areas: Kampala,", "page": 110, "level": 2}}], [{"headings_0": {"content": "Lira, Moroto, Kabale, Tororo, Kamwenge, Kotido and Rukungiri. I reviewed the", "page": 110, "level": 2}}], [{"headings_0": {"content": "Lira, Moroto, Kabale, Tororo, Kamwenge, Kotido and Rukungiri. I reviewed the", "page": 110, "level": 2}}], [{"headings_0": {"content": "Lira, Moroto, Kabale, Tororo, Kamwenge, Kotido and Rukungiri. I reviewed the", "page": 110, "level": 2}}]], "page": 110, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Only one (1) regional/ zonal SUC was launched and operationalised in Hoima", "metadata": {"headings": [{"headings_0": {"content": "Lira, Moroto, Kabale, Tororo, Kamwenge, Kotido and Rukungiri. I reviewed the", "page": 110, "level": 2}}], "page": 110, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "District Local Government on 28th June 2023 since 2020/2021, representing a performance of only 5.2% of the target due to limited funding from MoFPED. \n110", "metadata": {"headings": [{"headings_0": {"content": "District Local Government on 28th June 2023 since 2020/2021, representing a performance of only 5.2% of the target due to limited funding from MoFPED.", "page": 110, "level": 4}}, [{"headings_0": {"content": "District Local Government on 28th June 2023 since 2020/2021, representing a performance of only 5.2% of the target due to limited funding from MoFPED.", "page": 110, "level": 4}}]], "page": 110, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- 13 SUCs could not be established due to contestations on the Posta Uganda land", "metadata": {"headings": [{"headings_0": {"content": "District Local Government on 28th June 2023 since 2020/2021, representing a performance of only 5.2% of the target due to limited funding from MoFPED.", "page": 110, "level": 4}}], "page": 111, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \non which they were supposed to have been setup. In addition, the existing \nfacilities on these pieces of land were old and required renovation and refurbishment before they could be utilized. Failure to secure titled land has delayed the implementation of this intervention. \n", "metadata": {"headings": [{"headings_0": {"content": "District Local Government on 28th June 2023 since 2020/2021, representing a performance of only 5.2% of the target due to limited funding from MoFPED.", "page": 110, "level": 4}}, [{"headings_0": {"content": "on which they were supposed to have been setup. In addition, the existing", "page": 111, "level": 2}}], [{"headings_0": {"content": "on which they were supposed to have been setup. In addition, the existing", "page": 111, "level": 2}}], [{"headings_0": {"content": "on which they were supposed to have been setup. In addition, the existing", "page": 111, "level": 2}}]], "page": 111, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- I inspected Hoima SUC where government had injected UGX.0.70Bn and observed that only eight (8) out of 14 MDAs that had promised to provide staff to set up", "metadata": {"headings": [{"headings_0": {"content": "on which they were supposed to have been setup. In addition, the existing", "page": 111, "level": 2}}], "page": 111, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "the center had honoured their commitment, only four (4) MDAs had signed MoUs with the MOPS to collaborate on delivering their unique services at the SUC. The \ncenter had also not completed the construction of the generator house, therefore \nthe heavy-duty generator procured at a cost of UGX.88.7million had not put to use. \nDelayed operationalisation of the centres delays the achievement of the objectives of the \nintervention \nI advised the Accounting Officer to engage MoFPED for sufficient resources for the \nconstruction of the remaining centres. \nb) Progress of implementation of the Rationalisation of Government Agencies and Public Expenditure (RAPEX) \nOn 22 nd February 2021, Government of Uganda embarked on the Rationalisation of Government Agencies and Public Expenditure (RAPEX) as a reform to improve efficiency and effectiveness in service delivery. This reform was aimed at re-organisation of \nGovernment institutions in terms of mandates, functionality, strategies and structural \nchanges with the overall objective of eliminating structural and functional duplications and overlaps, wasteful expenditure and realisation of short- and long-term savings. \nSo far 60 out of 157 government agencies have been recommended for merging in a phased manner. Currently, UGX.5.67Bn has been invested in this program out of the approved budget of UGX.7.80Bn in the last two years 2021/2022 and 2022/2023 and \nsome achievements have been registered including undertaking a comprehensive job evaluation, determining the relative worth of all jobs and developing a harmonised salary \nstructure and a job manual. I reviewed the implementation of this reform and noted the \nfollowing. \n", "metadata": {"headings": [{"headings_0": {"content": "the center had honoured their commitment, only four (4) MDAs had signed MoUs with the MOPS to collaborate on delivering their unique services at the SUC. The", "page": 111, "level": 4}}, [{"headings_0": {"content": "the center had honoured their commitment, only four (4) MDAs had signed MoUs with the MOPS to collaborate on delivering their unique services at the SUC. The", "page": 111, "level": 4}}], [{"headings_0": {"content": "the heavy-duty generator procured at a cost of UGX.88.7million had not put to use.", "page": 111, "level": 4}}], [{"headings_0": {"content": "Delayed operationalisation of the centres delays the achievement of the objectives of the", "page": 111, "level": 2}}], [{"headings_0": {"content": "Delayed operationalisation of the centres delays the achievement of the objectives of the", "page": 111, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting Officer to engage MoFPED for sufficient resources for the", "page": 111, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting Officer to engage MoFPED for sufficient resources for the", "page": 111, "level": 2}}], [{"headings_0": {"content": "b) Progress of implementation of the Rationalisation of Government Agencies and Public Expenditure (RAPEX)", "page": 111, "level": 5}}], [{"headings_0": {"content": "b) Progress of implementation of the Rationalisation of Government Agencies and Public Expenditure (RAPEX)", "page": 111, "level": 5}}], [{"headings_0": {"content": "Government institutions in terms of mandates, functionality, strategies and structural", "page": 111, "level": 2}}], [{"headings_0": {"content": "Government institutions in terms of mandates, functionality, strategies and structural", "page": 111, "level": 2}}], [{"headings_0": {"content": "So far 60 out of 157 government agencies have been recommended for merging in a phased manner. Currently, UGX.5.67Bn has been invested in this program out of the approved budget of UGX.7.80Bn in the last two years 2021/2022 and 2022/2023 and", "page": 111, "level": 4}}], [{"headings_0": {"content": "So far 60 out of 157 government agencies have been recommended for merging in a phased manner. Currently, UGX.5.67Bn has been invested in this program out of the approved budget of UGX.7.80Bn in the last two years 2021/2022 and 2022/2023 and", "page": 111, "level": 4}}], [{"headings_0": {"content": "structure and a job manual. I reviewed the implementation of this reform and noted the", "page": 111, "level": 2}}], [{"headings_0": {"content": "structure and a job manual. I reviewed the implementation of this reform and noted the", "page": 111, "level": 2}}], [{"headings_0": {"content": "structure and a job manual. I reviewed the implementation of this reform and noted the", "page": 111, "level": 2}}]], "page": 111, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- MoPS has not undertaken Business Process Re-engineering for the affected service delivery processes, validated majority of affected staff, mapped affected staff onto the newly approved structures and re-deployed staff and implemented the change management strategy to facilitate a smooth transition among others.", "metadata": {"headings": [{"headings_0": {"content": "structure and a job manual. I reviewed the implementation of this reform and noted the", "page": 111, "level": 2}}], "page": 111, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "structure and a job manual. I reviewed the implementation of this reform and noted the", "page": 111, "level": 2}}], "page": 111, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The legal review that gives effect to the implementation of RAPEX was still ongoing", "metadata": {"headings": [{"headings_0": {"content": "structure and a job manual. I reviewed the implementation of this reform and noted the", "page": 111, "level": 2}}], "page": 111, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "because consultations with the stakeholders had not been finalised. The absence \nof a supporting legal framework delays the pace of implementation of this reform. \n111", "metadata": {"headings": [{"headings_0": {"content": "because consultations with the stakeholders had not been finalised. The absence", "page": 111, "level": 2}}, [{"headings_0": {"content": "because consultations with the stakeholders had not been finalised. The absence", "page": 111, "level": 2}}], [{"headings_0": {"content": "because consultations with the stakeholders had not been finalised. The absence", "page": 111, "level": 2}}]], "page": 111, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Validation of employees should have been completed by 31st December 2022.", "metadata": {"headings": [{"headings_0": {"content": "because consultations with the stakeholders had not been finalised. The absence", "page": 111, "level": 2}}], "page": 112, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nHowever, currently only 120 (0.7%) out of the expected 16,578 staff had been fully validated. The validated staff were from Rural Electrification Agency (REA). \n", "metadata": {"headings": [{"headings_0": {"content": "because consultations with the stakeholders had not been finalised. The absence", "page": 111, "level": 2}}, [{"headings_0": {"content": "However, currently only 120 (0.7%) out of the expected 16,578 staff had been fully validated. The validated staff were from Rural Electrification Agency (REA).", "page": 112, "level": 4}}], [{"headings_0": {"content": "However, currently only 120 (0.7%) out of the expected 16,578 staff had been fully validated. The validated staff were from Rural Electrification Agency (REA).", "page": 112, "level": 4}}]], "page": 112, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- 2,200 employees who had been validated and are to be laid off as a result of the RAPEX reform were entitled to a compensation worth UGX.74.03Bn. Out of these", "metadata": {"headings": [{"headings_0": {"content": "However, currently only 120 (0.7%) out of the expected 16,578 staff had been fully validated. The validated staff were from Rural Electrification Agency (REA).", "page": 112, "level": 4}}], "page": 112, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": [["**1**", "Integrated Water Management and Development Project", "World Bank-IDA", "152.053", "71.792", "47%"], ["**2**", "Farm Income Enhancement and Forest Conservation Programme Project 3", "Islamic Developme nt Bank", "1.871", "0.569", "30%"], ["**3**", "Irrigation for Climate Resilience Project", "World Bank-IDA", "76.4", "36.7", "48%"], ["**4**", "Investing in Forests and Protected Areas for Climate- smart Development project", "IDA", "26.205", "7.566", "28%"]], "metadata": {"headings": [{"headings_0": {"content": "Table 33: Table showing funds absorption climate change, natural resource", "page": 113, "level": 2}}], "page": 113, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Project", "Funder", "Available funds (UGX Bn)4", "Funds Utilised (UGX Bn)", "Percentage absorption"], "type": "table"}}, {"content": "4 USD Amounts Translated at $1=UGX 3670 \n113", "metadata": {"headings": [{"headings_0": {"content": "Table 33: Table showing funds absorption climate change, natural resource", "page": 113, "level": 2}}, [{"headings_0": {"content": "Table 33: Table showing funds absorption climate change, natural resource", "page": 113, "level": 2}}]], "page": 113, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**5**", "Water Supply and Sanitation on Refugee Hosting Communities in Northern Uganda (KfW) Project", "German Financial Cooperatio n (KfW)", "33.96", "23.96", "70%"], ["**6**", "Makerere University Regional Centre for Crop Improvement (MaRCCI)", "World Bank", "4.451", "2.169", "49%"], ["**7**", "OPEC Fund for International Development Project \u2013 Phase II", "World Bank-IDA", "41.67", "15.35", "37%"], ["**8**", "Uganda Secondary Education Expansion Project (USEEP), for the year 30th June 2023 are prepared in all material respects, in accordance with the I", "World Bank-IDA", "41.044", "1.353", "3%"], ["**9**", "Energy for Rural Transformation Project- Phase III (ERT III-PCU)", "IDA", "5.386", "3.853", "72%"], ["**10**", "Grid Expansion and Reinforcement Project", "World Bank", "180.613", "93.634", "52%"], ["**11**", "Masaka-Mbarara Transmission Line Project", "AfD and KfW", "27.326", "22.973", "84%"], ["**12**", "Strengthening  the Management of the Oil and Gas Sector in Uganda programme (SMOGP)", "Royal Norway Governmen t", "0.445", "0.322", "72%"], ["**Total**", null, null, "591.424", "280.241", "47%"]], "metadata": {"headings": [{"headings_0": {"content": "Table 33: Table showing funds absorption climate change, natural resource", "page": 113, "level": 2}}], "page": 114, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Project", "Funder", "Available funds (UGX Bn)4", "Funds Utilised (UGX Bn)", "Percentage absorption"], "type": "table"}}, {"content": "The under absorption of project funds was mainly attributed to procurement delays, \nhybrid approval processes, contract management, delayed compensation of Project \nAffected Persons (PAPs), delays in recruitment of project staff, among other things. \nPoor budget absorption capacity has resulted into extension of completion timelines for projects, hence affecting service delivery provision to the intended beneficiaries. \nI advised the Accounting Officers to streamline the procurement processes, ensure timely \ncompensation of PAPs and enhance contract management for projects so as to ensure \ntimely implementation of activities thereby improving budget absorption. \nb) Management of Wetlands \nWetland land management is the process by which wetlands and resources therein are \nput to proper utilization. NEMA is the Government agency charged with monitoring, coordinating, regulating and supervising activities related to wetlands management. \nGovernment targets to increase the wetland cover from the current 8.9% to 9.57% by \n2025. \n114 \nA review of wetland management revealed the following;", "metadata": {"headings": [{"headings_0": {"content": "Table 33: Table showing funds absorption climate change, natural resource", "page": 113, "level": 2}}, [{"headings_0": {"content": "hybrid approval processes, contract management, delayed compensation of Project", "page": 114, "level": 2}}], [{"headings_0": {"content": "hybrid approval processes, contract management, delayed compensation of Project", "page": 114, "level": 2}}], [{"headings_0": {"content": "hybrid approval processes, contract management, delayed compensation of Project", "page": 114, "level": 2}}], [{"headings_0": {"content": "hybrid approval processes, contract management, delayed compensation of Project", "page": 114, "level": 2}}], [{"headings_0": {"content": "compensation of PAPs and enhance contract management for projects so as to ensure", "page": 114, "level": 2}}], [{"headings_0": {"content": "compensation of PAPs and enhance contract management for projects so as to ensure", "page": 114, "level": 2}}], [{"headings_0": {"content": "b) Management of Wetlands", "page": 114, "level": 5}}], [{"headings_0": {"content": "Wetland land management is the process by which wetlands and resources therein are", "page": 114, "level": 2}}], [{"headings_0": {"content": "Wetland land management is the process by which wetlands and resources therein are", "page": 114, "level": 2}}], [{"headings_0": {"content": "Government targets to increase the wetland cover from the current 8.9% to 9.57% by", "page": 114, "level": 2}}], [{"headings_0": {"content": "Government targets to increase the wetland cover from the current 8.9% to 9.57% by", "page": 114, "level": 2}}], [{"headings_0": {"content": "Government targets to increase the wetland cover from the current 8.9% to 9.57% by", "page": 114, "level": 2}}], [{"headings_0": {"content": "A review of wetland management revealed the following;", "page": 115, "level": 2}}]], "page": 114, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- NEMA lacks an updated National Inventory on Wetlands.", "metadata": {"headings": [{"headings_0": {"content": "A review of wetland management revealed the following;", "page": 115, "level": 2}}], "page": 115, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "A review of wetland management revealed the following;", "page": 115, "level": 2}}, [{"headings_0": {"content": "A review of wetland management revealed the following;", "page": 115, "level": 2}}]], "page": 115, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- There is no approved wetlands gazette for declaring the 475 wetland systems of", "metadata": {"headings": [{"headings_0": {"content": "A review of wetland management revealed the following;", "page": 115, "level": 2}}], "page": 115, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "national or international importance in Uganda and protected areas.", "metadata": {"headings": [{"headings_0": {"content": "national or international importance in Uganda and protected areas.", "page": 115, "level": 2}}], "page": 115, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Out of the 20,000 titles issued in wetlands, only 660 (3.3%) titles had been cancelled in Kampala, Wakiso and Mukono.", "metadata": {"headings": [{"headings_0": {"content": "national or international importance in Uganda and protected areas.", "page": 115, "level": 2}}], "page": 115, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "national or international importance in Uganda and protected areas.", "page": 115, "level": 2}}, [{"headings_0": {"content": "national or international importance in Uganda and protected areas.", "page": 115, "level": 2}}]], "page": 115, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The NEMA register of permits indicated that the Authority had issued 785 permits, however there was no evidence of continuous evaluation and tracking of compliance of permit holders with the terms and conditions of the permits.", "metadata": {"headings": [{"headings_0": {"content": "national or international importance in Uganda and protected areas.", "page": 115, "level": 2}}], "page": 115, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "- NEMA failed to renew or revoke 708 expired wetland user permits.", "metadata": {"headings": [{"headings_0": {"content": "national or international importance in Uganda and protected areas.", "page": 115, "level": 2}}], "page": 115, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "national or international importance in Uganda and protected areas.", "page": 115, "level": 2}}, [{"headings_0": {"content": "national or international importance in Uganda and protected areas.", "page": 115, "level": 2}}]], "page": 115, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- There was no evidence of submission of annual environmental compliance audits for 776 developers with eligible permits that had become due for audit.", "metadata": {"headings": [{"headings_0": {"content": "national or international importance in Uganda and protected areas.", "page": 115, "level": 2}}], "page": 115, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "The Accounting Officer of NEMA explained that the Authority had limited capacity in \nterms of number of Inspectors, vehicles, operational funds and monitoring systems to effectively carryout its mandate. \nI advised the Accounting Officer to liaise with MoFPED, MoLHUD, MWE, Local Authorities \nand other relevant stakeholders to secure funding and enhance management of wetlands as they serve an important role in environmental conservation. \nc) \nManagement of Central Forest Reserves (CFRs) \nThe National Forestry Authority has the mandate to develop and manage all central forest reserves, and establish procedures for sustainable utilization of Uganda\u2019s forest resources \nfor the benefit of Ugandans. \nA review of Central Forest Reserves management revealed the following;", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officer of NEMA explained that the Authority had limited capacity in", "page": 115, "level": 2}}, [{"headings_0": {"content": "The Accounting Officer of NEMA explained that the Authority had limited capacity in", "page": 115, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting Officer to liaise with MoFPED, MoLHUD, MWE, Local Authorities", "page": 115, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting Officer to liaise with MoFPED, MoLHUD, MWE, Local Authorities", "page": 115, "level": 2}}], [{"headings_0": {"content": "c)", "page": 115, "level": 5}}], [{"headings_0": {"content": "c)", "page": 115, "level": 5}}], [{"headings_0": {"content": "The National Forestry Authority has the mandate to develop and manage all central forest reserves, and establish procedures for sustainable utilization of Uganda\u2019s forest resources", "page": 115, "level": 4}}], [{"headings_0": {"content": "The National Forestry Authority has the mandate to develop and manage all central forest reserves, and establish procedures for sustainable utilization of Uganda\u2019s forest resources", "page": 115, "level": 4}}], [{"headings_0": {"content": "A review of Central Forest Reserves management revealed the following;", "page": 115, "level": 2}}]], "page": 115, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- There was illegal titling of land in CFRs. Out of the 122 illegal titles verified and", "metadata": {"headings": [{"headings_0": {"content": "A review of Central Forest Reserves management revealed the following;", "page": 115, "level": 2}}], "page": 115, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nsubmitted to MoLHUD for cancellation, only 2 had been cancelled by the end of \nthe FY 2022/2023.", "metadata": {"headings": [{"headings_0": {"content": "A review of Central Forest Reserves management revealed the following;", "page": 115, "level": 2}}, [{"headings_0": {"content": "submitted to MoLHUD for cancellation, only 2 had been cancelled by the end of", "page": 115, "level": 2}}], [{"headings_0": {"content": "submitted to MoLHUD for cancellation, only 2 had been cancelled by the end of", "page": 115, "level": 2}}]], "page": 115, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- There were un-demarcated external Forest Boundaries.\n- There was a delay in approval of Eco-Tourism Guidelines which has been outstanding since their development in April 2014.\n- There were six unlicensed eco-tourism sites in Kajjansi and Lutoboka CFRs.", "metadata": {"headings": [{"headings_0": {"content": "submitted to MoLHUD for cancellation, only 2 had been cancelled by the end of", "page": 115, "level": 2}}], "page": 115, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": [["June 2023", "43,696", "52,472", "96,168", "10.74%"], ["June 2022", "38,376", "48,463", "86,839", "15.60%"], ["June 2021", "30,806", "44,313", "75,119", "32.04%"], ["June 2020", "17,975", "38,196", "56,892", "23.5%"], ["June 2019", "15,221", "30,905", "46,057", "-"]], "metadata": {"headings": [{"headings_0": {"content": "Table 34: Table Showing Government Debt", "page": 117, "level": 2}}], "page": 117, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Financial year ended", "Domestic debt (UGX Bn)", "Foreign debt (UGX Bn)", "Total (UGX Bn)", "% change"], "type": "table"}}, {"content": [["**DLI 3**", "6.00", "1.00", "5.00"], ["**DLI 4**", "16.00", "6.00", "10.00"], ["**DLI 5**", "8.00", "4.25", "3.75"], ["**DLI 6**", "14.00", "4.00", "10.00"], ["**Total**", "44.00", "13.25", "30.75"]], "metadata": {"headings": [{"headings_0": {"content": "only USD.13.25Mn was realized, out of the outstanding USD.44Mn leaving a balance of USD.30.75Mn. This gives a performance of 30.1% below the half mark of the funds available. Further, USD.2Mn relating to DLI1 has been lost as penalties for not achieving the recruitment/deployment targets for Teachers and Health workers. The table below", "page": 121, "level": 4}}], "page": 121, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Category", "Total Value Available (2023) \u2013 USD Mn", "Total Value Gained (2023) \u2013 USD Mn", "Total Value Outstanding \u2013 USD Mn"], "type": "table"}}, {"content": "- UNCST has not conducted STI survey since 2014 and as such there is no reliable", "metadata": {"headings": [{"headings_0": {"content": "agency mandated to regulate research in the country. During FY 2022/2023 a sum of UGX.3.11Bn was spent by UNCST in FY 2022/2023 to regulate science, technology and innovation. I undertook a review of the regulation of research by UNCST and below were", "page": 123, "level": 4}}], "page": 123, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \ndata or statistics on research and innovations. For instance, there is currently no data on the returns on investment so far made by government on various STI projects, indicating returns on investment in STI, or why the sector has not \ncontributed to Uganda\u2019s socio-economic transformation as expected.", "metadata": {"headings": [{"headings_0": {"content": "agency mandated to regulate research in the country. During FY 2022/2023 a sum of UGX.3.11Bn was spent by UNCST in FY 2022/2023 to regulate science, technology and innovation. I undertook a review of the regulation of research by UNCST and below were", "page": 123, "level": 4}}, [{"headings_0": {"content": "data or statistics on research and innovations. For instance, there is currently no data on the returns on investment so far made by government on various STI projects, indicating returns on investment in STI, or why the sector has not", "page": 123, "level": 4}}], [{"headings_0": {"content": "data or statistics on research and innovations. For instance, there is currently no data on the returns on investment so far made by government on various STI projects, indicating returns on investment in STI, or why the sector has not", "page": 123, "level": 4}}]], "page": 123, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Currently there is no national STI Knowledge Management System which would link results from the different research centres to ease access and dissemination.", "metadata": {"headings": [{"headings_0": {"content": "data or statistics on research and innovations. For instance, there is currently no data on the returns on investment so far made by government on various STI projects, indicating returns on investment in STI, or why the sector has not", "page": 123, "level": 4}}], "page": 123, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nThis has resulted in fragmentation of research knowledge and information which \naffects its usability.", "metadata": {"headings": [{"headings_0": {"content": "data or statistics on research and innovations. For instance, there is currently no data on the returns on investment so far made by government on various STI projects, indicating returns on investment in STI, or why the sector has not", "page": 123, "level": 4}}, [{"headings_0": {"content": "This has resulted in fragmentation of research knowledge and information which", "page": 123, "level": 2}}], [{"headings_0": {"content": "This has resulted in fragmentation of research knowledge and information which", "page": 123, "level": 2}}]], "page": 123, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- There is currently no policy guiding management of Access and Benefit-Sharing", "metadata": {"headings": [{"headings_0": {"content": "This has resulted in fragmentation of research knowledge and information which", "page": 123, "level": 2}}], "page": 123, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n(ABS) of products developed through research and development. As a result, \nforeign countries have taken advantage and Uganda is losing out on potential income from its innovations. \n", "metadata": {"headings": [{"headings_0": {"content": "This has resulted in fragmentation of research knowledge and information which", "page": 123, "level": 2}}, [{"headings_0": {"content": "(ABS) of products developed through research and development. As a result,", "page": 123, "level": 2}}], [{"headings_0": {"content": "(ABS) of products developed through research and development. As a result,", "page": 123, "level": 2}}], [{"headings_0": {"content": "(ABS) of products developed through research and development. As a result,", "page": 123, "level": 2}}]], "page": 123, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of the eight (8) specialized research scientific committees provided for under", "metadata": {"headings": [{"headings_0": {"content": "(ABS) of products developed through research and development. As a result,", "page": 123, "level": 2}}], "page": 123, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "the UNCST Act, only three (3) committees namely; National HIV/Aids Research Committee, National Biosafety Committee, and National Research Ethics Committee are operational. This has significantly affected the operations of UNCST \nand the achievement of its mandate. \n", "metadata": {"headings": [{"headings_0": {"content": "the UNCST Act, only three (3) committees namely; National HIV/Aids Research Committee, National Biosafety Committee, and National Research Ethics Committee are operational. This has significantly affected the operations of UNCST", "page": 123, "level": 4}}, [{"headings_0": {"content": "the UNCST Act, only three (3) committees namely; National HIV/Aids Research Committee, National Biosafety Committee, and National Research Ethics Committee are operational. This has significantly affected the operations of UNCST", "page": 123, "level": 4}}], [{"headings_0": {"content": "the UNCST Act, only three (3) committees namely; National HIV/Aids Research Committee, National Biosafety Committee, and National Research Ethics Committee are operational. This has significantly affected the operations of UNCST", "page": 123, "level": 4}}]], "page": 123, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Out of the 5,646 research studies that had registered in the last five years, UNCST had only inspected/ monitored 85 research studies representing 1%.", "metadata": {"headings": [{"headings_0": {"content": "the UNCST Act, only three (3) committees namely; National HIV/Aids Research Committee, National Biosafety Committee, and National Research Ethics Committee are operational. This has significantly affected the operations of UNCST", "page": 123, "level": 4}}], "page": 123, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "The above challenges have affected the quality of research outputs, affected knowledge creation and application leading to low innovation capacity, limited technology uptake, and use of scientific evidence. \nI advised the Accounting Officer to engage the relevant stakeholders with a view of \nhighlighting these challenges so that the appropriate resources can be provided towards the regulation of Science and technology Industry. \n123 \n3.2.14TOURISM DEVELOPMENT PROGRAMME \na) Delayed Gazetting of Cultural Sites \nAccording to the Museums and Monuments Act 2023, the Ministry of Tourism is \nmandated to verify, document and gazette all sites and monuments identified. I reviewed the schedule of sites and monuments managed by the Department of Museums, Sites and Monuments and noted that there are 284 sites and monuments that have been \ndocumented but not yet gazetted. \nI further noted that the inadequate availability of data coupled with the limited awareness \nof the value of cultural heritage by the communities poses a challenge in promoting and preserving these cultural heritages. \nFailure to gazette the cultural sites exposes them to possible degradation arising out of \nencroachment, misuse and/or deliberate destruction. \nManagement explained that the Ministry of Tourism, Wildlife and Antiquities in \nconjunction with the first Parliamentary Council had drafted the instrument and was \nready for submission to Cabinet for approval before gazetting. \nI advised the Government to prioritize the gazetting of all cultural sites and monuments to preserve the Integrity of the Cultural and Tourist Sites. \nb) Management of NTR in National Parks \n(i) Weak security features on Gorilla Tracking Permits \nParagraph 7.3.2.3 (a) of the financial procedures manual 2016 states that UWA shall \nestablish effective systems and controls for the identification, receipt, collection and safeguarding its financial resources. \nThe audit has observed that the permits extended to Tourists tracking Gorillas lack security features that could deter fraudsters. A number of conditions are placed on the \nback of the permit that include; \n", "metadata": {"headings": [{"headings_0": {"content": "the UNCST Act, only three (3) committees namely; National HIV/Aids Research Committee, National Biosafety Committee, and National Research Ethics Committee are operational. This has significantly affected the operations of UNCST", "page": 123, "level": 4}}, [{"headings_0": {"content": "I advised the Accounting Officer to engage the relevant stakeholders with a view of", "page": 123, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting Officer to engage the relevant stakeholders with a view of", "page": 123, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting Officer to engage the relevant stakeholders with a view of", "page": 123, "level": 2}}], [{"headings_0": {"content": "3.2.14TOURISM DEVELOPMENT PROGRAMME", "page": 124, "level": 5}}], [{"headings_0": {"content": "a) Delayed Gazetting of Cultural Sites", "page": 124, "level": 5}}], [{"headings_0": {"content": "a) Delayed Gazetting of Cultural Sites", "page": 124, "level": 5}}], [{"headings_0": {"content": "mandated to verify, document and gazette all sites and monuments identified. I reviewed the schedule of sites and monuments managed by the Department of Museums, Sites and Monuments and noted that there are 284 sites and monuments that have been", "page": 124, "level": 4}}], [{"headings_0": {"content": "mandated to verify, document and gazette all sites and monuments identified. I reviewed the schedule of sites and monuments managed by the Department of Museums, Sites and Monuments and noted that there are 284 sites and monuments that have been", "page": 124, "level": 4}}], [{"headings_0": {"content": "I further noted that the inadequate availability of data coupled with the limited awareness", "page": 124, "level": 2}}], [{"headings_0": {"content": "I further noted that the inadequate availability of data coupled with the limited awareness", "page": 124, "level": 2}}], [{"headings_0": {"content": "Failure to gazette the cultural sites exposes them to possible degradation arising out of", "page": 124, "level": 2}}], [{"headings_0": {"content": "Failure to gazette the cultural sites exposes them to possible degradation arising out of", "page": 124, "level": 2}}], [{"headings_0": {"content": "Management explained that the Ministry of Tourism, Wildlife and Antiquities in", "page": 124, "level": 2}}], [{"headings_0": {"content": "Management explained that the Ministry of Tourism, Wildlife and Antiquities in", "page": 124, "level": 2}}], [{"headings_0": {"content": "ready for submission to Cabinet for approval before gazetting.", "page": 124, "level": 2}}], [{"headings_0": {"content": "I advised the Government to prioritize the gazetting of all cultural sites and monuments to preserve the Integrity of the Cultural and Tourist Sites.", "page": 124, "level": 4}}], [{"headings_0": {"content": "b) Management of NTR in National Parks", "page": 124, "level": 5}}], [{"headings_0": {"content": "(i) Weak security features on Gorilla Tracking Permits", "page": 124, "level": 5}}], [{"headings_0": {"content": "Paragraph 7.3.2.3 (a) of the financial procedures manual 2016 states that UWA shall", "page": 124, "level": 2}}], [{"headings_0": {"content": "Paragraph 7.3.2.3 (a) of the financial procedures manual 2016 states that UWA shall", "page": 124, "level": 2}}], [{"headings_0": {"content": "The audit has observed that the permits extended to Tourists tracking Gorillas lack security features that could deter fraudsters. A number of conditions are placed on the", "page": 124, "level": 4}}], [{"headings_0": {"content": "The audit has observed that the permits extended to Tourists tracking Gorillas lack security features that could deter fraudsters. A number of conditions are placed on the", "page": 124, "level": 4}}], [{"headings_0": {"content": "The audit has observed that the permits extended to Tourists tracking Gorillas lack security features that could deter fraudsters. A number of conditions are placed on the", "page": 124, "level": 4}}]], "page": 123, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Booking Number: This is only seen at the booking stage and at permit levels, implying that the system is not linked to finance for accountability purposes.", "metadata": {"headings": [{"headings_0": {"content": "The audit has observed that the permits extended to Tourists tracking Gorillas lack security features that could deter fraudsters. A number of conditions are placed on the", "page": 124, "level": 4}}], "page": 124, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "The audit has observed that the permits extended to Tourists tracking Gorillas lack security features that could deter fraudsters. A number of conditions are placed on the", "page": 124, "level": 4}}], "page": 124, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Receipt Number: The permit does not provide for a receipt number and this is likely to allow for forgeries.", "metadata": {"headings": [{"headings_0": {"content": "The audit has observed that the permits extended to Tourists tracking Gorillas lack security features that could deter fraudsters. A number of conditions are placed on the", "page": 124, "level": 4}}], "page": 124, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "The audit has observed that the permits extended to Tourists tracking Gorillas lack security features that could deter fraudsters. A number of conditions are placed on the", "page": 124, "level": 4}}], "page": 124, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Dates: The permit is expected to indicate dates when reservations were made, the expected tracking date", "metadata": {"headings": [{"headings_0": {"content": "The audit has observed that the permits extended to Tourists tracking Gorillas lack security features that could deter fraudsters. A number of conditions are placed on the", "page": 124, "level": 4}}], "page": 124, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "The audit has observed that the permits extended to Tourists tracking Gorillas lack security features that could deter fraudsters. A number of conditions are placed on the", "page": 124, "level": 4}}], "page": 124, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Visitor\u2019s details: This area is not given the due attention it deserves. The visitor\u2019s", "metadata": {"headings": [{"headings_0": {"content": "The audit has observed that the permits extended to Tourists tracking Gorillas lack security features that could deter fraudsters. A number of conditions are placed on the", "page": 124, "level": 4}}], "page": 124, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "- There was a change in the data collection method from household module data collection to community module data collection without clear justification which", "metadata": {"headings": [{"headings_0": {"content": "However, a review of the status of PDM data collection revealed the following;", "page": 126, "level": 2}}], "page": 126, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "may negatively affect the progress of PDM data collection. \n", "metadata": {"headings": [{"headings_0": {"content": "may negatively affect the progress of PDM data collection.", "page": 126, "level": 2}}, [{"headings_0": {"content": "may negatively affect the progress of PDM data collection.", "page": 126, "level": 2}}]], "page": 126, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Out of 181 Higher Local Governments (HLGs) only 169 HLGs were not completed and have stalled at 41% progress level.\n- Only two sub-regions of Karamoja and Acholi, with a coverage level of less than 5% of the country had been covered.", "metadata": {"headings": [{"headings_0": {"content": "may negatively affect the progress of PDM data collection.", "page": 126, "level": 2}}], "page": 126, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "- Completion and commissioning of Karuma HPP has substantially delayed. The dam was planned to be completed within 60 months but the actual duration of implementation is currently 114 months signifying a delay of 54 months. Other", "metadata": {"headings": [{"headings_0": {"content": "1. Progress of Electricity Generation Infrastructure projects", "page": 130, "level": 5}}], "page": 130, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "implementation challenges include accrual of interest claims of USD.30M on \ndelayed payments, the delayed acquisition of reservoir land and the slow progress \nof the Resettlement Action Plan (RAP). Nevertheless, the overall physical progress \nof the project is now at 99.9%. \n", "metadata": {"headings": [{"headings_0": {"content": "implementation challenges include accrual of interest claims of USD.30M on", "page": 130, "level": 2}}, [{"headings_0": {"content": "implementation challenges include accrual of interest claims of USD.30M on", "page": 130, "level": 2}}], [{"headings_0": {"content": "of the Resettlement Action Plan (RAP). Nevertheless, the overall physical progress", "page": 130, "level": 2}}], [{"headings_0": {"content": "of the Resettlement Action Plan (RAP). Nevertheless, the overall physical progress", "page": 130, "level": 2}}], [{"headings_0": {"content": "of the Resettlement Action Plan (RAP). Nevertheless, the overall physical progress", "page": 130, "level": 2}}]], "page": 130, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- I further noted delays in implementation of Community Development Action Plan", "metadata": {"headings": [{"headings_0": {"content": "of the Resettlement Action Plan (RAP). Nevertheless, the overall physical progress", "page": 130, "level": 2}}], "page": 130, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "(CDAP) projects yet the construction of the dam is at 99.9% completion. The progress on construction of the Seed school, hospital, mosque, church, and \ncompensation of persons affected by blasting during construction had not \nprogressed as planned. Management explained that full implementation of CDAP \nwas hindered by unavailability of funds despite being budgeted for.", "metadata": {"headings": [{"headings_0": {"content": "(CDAP) projects yet the construction of the dam is at 99.9% completion. The progress on construction of the Seed school, hospital, mosque, church, and", "page": 130, "level": 4}}, [{"headings_0": {"content": "(CDAP) projects yet the construction of the dam is at 99.9% completion. The progress on construction of the Seed school, hospital, mosque, church, and", "page": 130, "level": 4}}], [{"headings_0": {"content": "progressed as planned. Management explained that full implementation of CDAP", "page": 130, "level": 2}}], [{"headings_0": {"content": "progressed as planned. Management explained that full implementation of CDAP", "page": 130, "level": 2}}]], "page": 130, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- The SCADA system at the Namanve Thermal plant is obsolete. The system facilitates efficient remote monitoring and control of power generation facilities, optimizing operations, efficiency, reliability, and security by facilitating seamless communication among stakeholders and therefore its current state compromises", "metadata": {"headings": [{"headings_0": {"content": "progressed as planned. Management explained that full implementation of CDAP", "page": 130, "level": 2}}], "page": 130, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nthe safety, reliability, and availability of the plant. UEGCL has engaged MEMD and ERA and requested for supplementary funding of UGX.22Bn for the system \nupgrade.", "metadata": {"headings": [{"headings_0": {"content": "progressed as planned. Management explained that full implementation of CDAP", "page": 130, "level": 2}}, [{"headings_0": {"content": "the safety, reliability, and availability of the plant. UEGCL has engaged MEMD and ERA and requested for supplementary funding of UGX.22Bn for the system", "page": 130, "level": 4}}], [{"headings_0": {"content": "the safety, reliability, and availability of the plant. UEGCL has engaged MEMD and ERA and requested for supplementary funding of UGX.22Bn for the system", "page": 130, "level": 4}}]], "page": 130, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Although the defects liability period for Isimba HPP had expired on 31st March", "metadata": {"headings": [{"headings_0": {"content": "the safety, reliability, and availability of the plant. UEGCL has engaged MEMD and ERA and requested for supplementary funding of UGX.22Bn for the system", "page": 130, "level": 4}}], "page": 130, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n2023, some major defects of the project had not been rectified. The EPC \ncontractor was issued 776 snags to rectify, out of which 763 (98%) were rectified. \nThe 13 unrectified snags have been outstanding since March 2019. The delays to \nrectify identified defects have increased the project costs and is likely to reduce the plant availability to 83.9% which will affect revenue generation. \nI advised the Accounting Officers to accelerate completion of the major electricity \ngeneration projects by completing land acquisition, rectification of defects and CDAP.", "metadata": {"headings": [{"headings_0": {"content": "the safety, reliability, and availability of the plant. UEGCL has engaged MEMD and ERA and requested for supplementary funding of UGX.22Bn for the system", "page": 130, "level": 4}}, [{"headings_0": {"content": "2023, some major defects of the project had not been rectified. The EPC", "page": 130, "level": 2}}], [{"headings_0": {"content": "2023, some major defects of the project had not been rectified. The EPC", "page": 130, "level": 2}}], [{"headings_0": {"content": "The 13 unrectified snags have been outstanding since March 2019. The delays to", "page": 130, "level": 2}}], [{"headings_0": {"content": "The 13 unrectified snags have been outstanding since March 2019. The delays to", "page": 130, "level": 2}}], [{"headings_0": {"content": "The 13 unrectified snags have been outstanding since March 2019. The delays to", "page": 130, "level": 2}}], [{"headings_0": {"content": "generation projects by completing land acquisition, rectification of defects and CDAP.", "page": 130, "level": 2}}]], "page": 130, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "2. Progress of Transmission infrastructure projects", "metadata": {"headings": [{"headings_0": {"content": "generation projects by completing land acquisition, rectification of defects and CDAP.", "page": 130, "level": 2}}], "page": 130, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n\uf0b7 Key infrastructure aimed at accelerating grid development and stimulating \nelectricity demand including Tororo-Opuyo-Lira, Mbale-Tororo, Kole-Gulu-Nebbi- \nArua, Gulu-Agago and Mirama-Kabale transmission lines were behind schedule. \nThe projects\u2019 progress was affected by acquisition of right of way challenges, \nimpact of Covid-19, delays in submission of designs and inadequate mobilization \nof resources by the Contractors. \n130", "metadata": {"headings": [{"headings_0": {"content": "generation projects by completing land acquisition, rectification of defects and CDAP.", "page": 130, "level": 2}}, [{"headings_0": {"content": "\uf0b7 Key infrastructure aimed at accelerating grid development and stimulating", "page": 130, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Key infrastructure aimed at accelerating grid development and stimulating", "page": 130, "level": 2}}], [{"headings_0": {"content": "Arua, Gulu-Agago and Mirama-Kabale transmission lines were behind schedule.", "page": 130, "level": 2}}], [{"headings_0": {"content": "Arua, Gulu-Agago and Mirama-Kabale transmission lines were behind schedule.", "page": 130, "level": 2}}], [{"headings_0": {"content": "impact of Covid-19, delays in submission of designs and inadequate mobilization", "page": 130, "level": 2}}], [{"headings_0": {"content": "impact of Covid-19, delays in submission of designs and inadequate mobilization", "page": 130, "level": 2}}], [{"headings_0": {"content": "impact of Covid-19, delays in submission of designs and inadequate mobilization", "page": 130, "level": 2}}]], "page": 130, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The Uganda \u2013 Kenya regional inter-connector with a completion timeline of", "metadata": {"headings": [{"headings_0": {"content": "impact of Covid-19, delays in submission of designs and inadequate mobilization", "page": 130, "level": 2}}], "page": 131, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nDecember 2022 was not progressing as planned. This was due to failure to secure \nsufficient right of way, vandalism and inadequate funds to purchase all required materials. \n\uf0b7 While, the Uganda-Democratic Republic of Congo (DRC) Interconnection Project \nwhose feasibility study should have advanced from inception to completion during the year, was at progress of 45% and the ESIA/RAP study was at 5%. The delayed progress of the studies was attributed to challenges in securing funding and procurement of consultants. \nI advised the Accounting officer to fast track the development of critical transmission \ninfrastructure in order to achieve security of supply and accelerate power demand. \n3. Management of Electricity Distribution Assets under the UMEME Concession \nUEDCL as the owner of the Distribution System is required to among others continuously monitor the Repair and Maintenance, installations, retirement, and modifications carried out by UMEME Limited, as the concessionaire, on the assets making up the Distribution \nSystem. I noted inadequacies in management of the grid assets as follows;", "metadata": {"headings": [{"headings_0": {"content": "impact of Covid-19, delays in submission of designs and inadequate mobilization", "page": 130, "level": 2}}, [{"headings_0": {"content": "December 2022 was not progressing as planned. This was due to failure to secure", "page": 131, "level": 2}}], [{"headings_0": {"content": "December 2022 was not progressing as planned. This was due to failure to secure", "page": 131, "level": 2}}], [{"headings_0": {"content": "\uf0b7 While, the Uganda-Democratic Republic of Congo (DRC) Interconnection Project", "page": 131, "level": 2}}], [{"headings_0": {"content": "\uf0b7 While, the Uganda-Democratic Republic of Congo (DRC) Interconnection Project", "page": 131, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting officer to fast track the development of critical transmission", "page": 131, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting officer to fast track the development of critical transmission", "page": 131, "level": 2}}], [{"headings_0": {"content": "3. Management of Electricity Distribution Assets under the UMEME Concession", "page": 131, "level": 5}}], [{"headings_0": {"content": "UEDCL as the owner of the Distribution System is required to among others continuously monitor the Repair and Maintenance, installations, retirement, and modifications carried out by UMEME Limited, as the concessionaire, on the assets making up the Distribution", "page": 131, "level": 4}}], [{"headings_0": {"content": "UEDCL as the owner of the Distribution System is required to among others continuously monitor the Repair and Maintenance, installations, retirement, and modifications carried out by UMEME Limited, as the concessionaire, on the assets making up the Distribution", "page": 131, "level": 4}}]], "page": 131, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- From a sample of 5 out of the 13 distribution lines in the northern and eastern", "metadata": {"headings": [{"headings_0": {"content": "UEDCL as the owner of the Distribution System is required to among others continuously monitor the Repair and Maintenance, installations, retirement, and modifications carried out by UMEME Limited, as the concessionaire, on the assets making up the Distribution", "page": 131, "level": 4}}], "page": 131, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nregions of the country under the UMEME distribution network, nearly half of the \ntransformers on these lines were not in satisfactory condition. There were faulty surge arrestors that compromise the safety of equipment, oil leakages and \nbypassed High-tension and Low Voltage protection system hence risk of \nequipment damage, fire & safety hazards for personnel working on or near the transformers.", "metadata": {"headings": [{"headings_0": {"content": "UEDCL as the owner of the Distribution System is required to among others continuously monitor the Repair and Maintenance, installations, retirement, and modifications carried out by UMEME Limited, as the concessionaire, on the assets making up the Distribution", "page": 131, "level": 4}}, [{"headings_0": {"content": "regions of the country under the UMEME distribution network, nearly half of the", "page": 131, "level": 2}}], [{"headings_0": {"content": "regions of the country under the UMEME distribution network, nearly half of the", "page": 131, "level": 2}}], [{"headings_0": {"content": "bypassed High-tension and Low Voltage protection system hence risk of", "page": 131, "level": 2}}], [{"headings_0": {"content": "bypassed High-tension and Low Voltage protection system hence risk of", "page": 131, "level": 2}}]], "page": 131, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- I further noted power quality issues; long feeder lines, along Mbarara North-", "metadata": {"headings": [{"headings_0": {"content": "bypassed High-tension and Low Voltage protection system hence risk of", "page": 131, "level": 2}}], "page": 131, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nKabale 33Kv and Ishaka-Rukungiri 33Kv which are 483km and 467km respectively, \nimplying greater voltage drop leading to higher power losses, increase in chances \nof faults and failures along the line. In addition, the Supply reliability of Mbarara \nNorth-Kabale 33Kv line under the UMEME network is negatively impacted by faults \nfrom the UEDCL managed network at Muhanga, Kamwezi and Kabale. \n", "metadata": {"headings": [{"headings_0": {"content": "bypassed High-tension and Low Voltage protection system hence risk of", "page": 131, "level": 2}}, [{"headings_0": {"content": "Kabale 33Kv and Ishaka-Rukungiri 33Kv which are 483km and 467km respectively,", "page": 131, "level": 2}}], [{"headings_0": {"content": "Kabale 33Kv and Ishaka-Rukungiri 33Kv which are 483km and 467km respectively,", "page": 131, "level": 2}}], [{"headings_0": {"content": "of faults and failures along the line. In addition, the Supply reliability of Mbarara", "page": 131, "level": 2}}], [{"headings_0": {"content": "of faults and failures along the line. In addition, the Supply reliability of Mbarara", "page": 131, "level": 2}}], [{"headings_0": {"content": "from the UEDCL managed network at Muhanga, Kamwezi and Kabale.", "page": 131, "level": 2}}], [{"headings_0": {"content": "from the UEDCL managed network at Muhanga, Kamwezi and Kabale.", "page": 131, "level": 2}}]], "page": 131, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The land at Mityana, Mubende and Fort portal substations is encroachment on,", "metadata": {"headings": [{"headings_0": {"content": "from the UEDCL managed network at Muhanga, Kamwezi and Kabale.", "page": 131, "level": 2}}], "page": 131, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "- A total of 1,886 employees were away for genuine reasons, including official leave, sick leave, secondment, and official work abroad among others. These have been left on the payroll, and arrangements ought to be made to ensure validation upon their return to duty.", "metadata": {"headings": [{"headings_0": {"content": "Of the 9,560 employees who did not appear for the validation;", "page": 133, "level": 2}}], "page": 133, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "Of the 9,560 employees who did not appear for the validation;", "page": 133, "level": 2}}, [{"headings_0": {"content": "Of the 9,560 employees who did not appear for the validation;", "page": 133, "level": 2}}]], "page": 133, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- A total 5,878 employees were either transferred, confirmed dead, absconded, or", "metadata": {"headings": [{"headings_0": {"content": "Of the 9,560 employees who did not appear for the validation;", "page": 133, "level": 2}}], "page": 133, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "retired by the time of validation. Out of these, 2,054 employees were removed \nfrom the payroll in time, while 3,824 were not deleted promptly and as a result, UGX.23.9Bn was irregularly paid to them after their exit date. These employees have been omitted from the validated payroll. \n", "metadata": {"headings": [{"headings_0": {"content": "retired by the time of validation. Out of these, 2,054 employees were removed", "page": 133, "level": 2}}, [{"headings_0": {"content": "retired by the time of validation. Out of these, 2,054 employees were removed", "page": 133, "level": 2}}], [{"headings_0": {"content": "retired by the time of validation. Out of these, 2,054 employees were removed", "page": 133, "level": 2}}]], "page": 133, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- A total of 1,796 individuals who were paid UGX.0.75Bn in the base month alone", "metadata": {"headings": [{"headings_0": {"content": "retired by the time of validation. Out of these, 2,054 employees were removed", "page": 133, "level": 2}}], "page": 133, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": [["**SN**", "**Vote name**", "**F/Y 2022/2023**", null, null], ["", "", "Salary arrears \u2013 UGX Bn", "Amount Mischarged \u2013 UGX Bn", "Supplementary amount \u2013 UGX Bn"], ["**1**", "Ministry of Education", "0.100", "0.491", "0.327"], ["**2**", "Busitema University", "0.016", "0.649", "-"], ["**3**", "Ministry of Foreign Affairs", "0.128", "4.076", "1.289"], ["**4**", "Ministry of Agriculture, Animal Industry & Fisheries", "0.04", "1.059", "7.246"], ["", "Total", "0.284", "6.276", "8.862"]], "metadata": {"headings": [{"headings_0": {"content": "Table 35: schedule of entities reporting arrears", "page": 135, "level": 2}}], "page": 135, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4"], "type": "table"}}, {"content": "- NINs for 284 individuals, did not have corresponding matches in the NIRA data,", "metadata": {"headings": [{"headings_0": {"content": "y)", "page": 136, "level": 5}}], "page": 136, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "which points to inaccuracies within UPF\u2019s payroll data. \n136", "metadata": {"headings": [{"headings_0": {"content": "which points to inaccuracies within UPF\u2019s payroll data.", "page": 136, "level": 2}}, [{"headings_0": {"content": "which points to inaccuracies within UPF\u2019s payroll data.", "page": 136, "level": 2}}]], "page": 136, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Nine (09) individuals on the payroll were below the age of 18 as per the public", "metadata": {"headings": [{"headings_0": {"content": "which points to inaccuracies within UPF\u2019s payroll data.", "page": 136, "level": 2}}], "page": 137, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nservice records while one (01) individual was below the age of 18 in the NIRA \nrecords. \n", "metadata": {"headings": [{"headings_0": {"content": "which points to inaccuracies within UPF\u2019s payroll data.", "page": 136, "level": 2}}, [{"headings_0": {"content": "service records while one (01) individual was below the age of 18 in the NIRA", "page": 137, "level": 2}}], [{"headings_0": {"content": "service records while one (01) individual was below the age of 18 in the NIRA", "page": 137, "level": 2}}], [{"headings_0": {"content": "service records while one (01) individual was below the age of 18 in the NIRA", "page": 137, "level": 2}}]], "page": 137, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- NINs for 16 individuals on the payroll data, were shared by at least two staffs on the payroll.", "metadata": {"headings": [{"headings_0": {"content": "service records while one (01) individual was below the age of 18 in the NIRA", "page": 137, "level": 2}}], "page": 137, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "service records while one (01) individual was below the age of 18 in the NIRA", "page": 137, "level": 2}}], "page": 137, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- UPF employs 2,636 Special Police Constables (SPCs) on part-time basis, to assist", "metadata": {"headings": [{"headings_0": {"content": "service records while one (01) individual was below the age of 18 in the NIRA", "page": 137, "level": 2}}], "page": 137, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": [["1", "Post Bank Uganda Limited", "4", "7,764,694"], ["**2**", "Uganda Civil Aviation Authority", "13", "79,471,893"], ["", "**Monthly Total**", "**17**", "**87,236,587**"], ["", "**Potential Annual loss**", "", "**1,046,839,044**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 36: showing Employees in Other Government Organisations who did not appear for the Headcount and were not accounted for", "page": 138, "level": 2}}], "page": 138, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Organisation/Entities", "No of employees", "Monthly gross pay (UGX)"], "type": "table"}}, {"content": "c) Employees on main and short-term contracts from 11 other Government \norganisations had inconsistencies in names (64 employees) and dates of birth (188 \nemployees) and the responsible Accounting Officers were encouraged to engage \nthe affected employees and update their records. \nd) \nIn two (2) entities, 343 employees were not paid salary amounting to UGX.2.2Bn, \nin the period under review leading to arrears which may result in unnecessary \nlitigations. Accounting Officers were advised to secure resources and clear arrears. \nDetails in the table below; \nTable 37: Schedule of Entities with unpaid Salaries UGX.2.2Bn", "metadata": {"headings": [{"headings_0": {"content": "c) Employees on main and short-term contracts from 11 other Government", "page": 138, "level": 2}}, [{"headings_0": {"content": "c) Employees on main and short-term contracts from 11 other Government", "page": 138, "level": 2}}], [{"headings_0": {"content": "employees) and the responsible Accounting Officers were encouraged to engage", "page": 138, "level": 2}}], [{"headings_0": {"content": "employees) and the responsible Accounting Officers were encouraged to engage", "page": 138, "level": 2}}], [{"headings_0": {"content": "d)", "page": 138, "level": 5}}], [{"headings_0": {"content": "In two (2) entities, 343 employees were not paid salary amounting to UGX.2.2Bn,", "page": 138, "level": 2}}], [{"headings_0": {"content": "In two (2) entities, 343 employees were not paid salary amounting to UGX.2.2Bn,", "page": 138, "level": 2}}], [{"headings_0": {"content": "litigations. Accounting Officers were advised to secure resources and clear arrears.", "page": 138, "level": 2}}], [{"headings_0": {"content": "litigations. Accounting Officers were advised to secure resources and clear arrears.", "page": 138, "level": 2}}], [{"headings_0": {"content": "Table 37: Schedule of Entities with unpaid Salaries UGX.2.2Bn", "page": 138, "level": 2}}]], "page": 138, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["1", "National Housing and Construction Company", "86", "1,043,789,430"], ["2", "Kilembe Mines Limited", "257", "1,147,333,504"], ["", "**Total**", "**343**", "**2,191,122,934**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 37: Schedule of Entities with unpaid Salaries UGX.2.2Bn", "page": 138, "level": 2}}], "page": 138, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Entity", "No. of staff", "Amount \u2013 UGX"], "type": "table"}}, {"content": "138 \ne) \nI noted that five (5) entities were operating Provident Funds or Retirement Benefits Schemes, in which the both employees and the entities concerned were \ncontributing monthly. However, this was in addition to the Statutory NSSF \ncontributions that were being made by both employer and employee, leading \ndouble contribution by the employing entity. A total of UGX.55Bn was paid in this \nregard as shown in the table below; \nTable 38: Schedule of entities running in-house provident funds", "metadata": {"headings": [{"headings_0": {"content": "Table 37: Schedule of Entities with unpaid Salaries UGX.2.2Bn", "page": 138, "level": 2}}, [{"headings_0": {"content": "e)", "page": 139, "level": 5}}], [{"headings_0": {"content": "e)", "page": 139, "level": 5}}], [{"headings_0": {"content": "contributing monthly. However, this was in addition to the Statutory NSSF", "page": 139, "level": 2}}], [{"headings_0": {"content": "contributing monthly. However, this was in addition to the Statutory NSSF", "page": 139, "level": 2}}], [{"headings_0": {"content": "double contribution by the employing entity. A total of UGX.55Bn was paid in this", "page": 139, "level": 2}}], [{"headings_0": {"content": "double contribution by the employing entity. A total of UGX.55Bn was paid in this", "page": 139, "level": 2}}], [{"headings_0": {"content": "Table 38: Schedule of entities running in-house provident funds", "page": 139, "level": 2}}]], "page": 138, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**SN**", "**Vote name**", "", null], [null, null, "**Contribution %**", "**Amount (UGX)**"], ["**1**", "Housing Finance Bank", "10%", "8,945,526,950"], ["**2**", "Post Bank Uganda Limited", "10%", "4,479,730,965"], ["**3**", "Uganda Development Bank Limited", "10%", "2,408,888,921"], ["**4**", "Bank of Uganda", "17.1%", "39,298,082,114"], ["**5**", "Deposit Protection Fund", "17%", "-"], ["", "**Total**", "", "**55,132,228,950**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 38: Schedule of entities running in-house provident funds", "page": 139, "level": 2}}], "page": 139, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Entity", "No. of staff", "Amount \u2013 UGX"], "type": "table"}}, {"content": "Table 39: Summary of proposed Employee Deletions from the Payroll Arising from the \nPayroll Special Audit Exercise", "metadata": {"headings": [{"headings_0": {"content": "Table 38: Schedule of entities running in-house provident funds", "page": 139, "level": 2}}, [{"headings_0": {"content": "Payroll Special Audit Exercise", "page": 139, "level": 2}}]], "page": 139, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**Descriptio n/ Entity Categorisa tion**", "**Number of Employees** Annual wage pay \u2013 UGX, Bn**", null, null, null, null, null, null, null], [null, "**MDAs & LGs process ing throug h MoPS**", "**MDAs Utilizi ng other PMSs**", "**Other Governm ent organizat ions**", "**Tot al**", "**MDAs & LGs processi ng through MoPS**", "**MDAs Utilizi ng other PMSs**", "**Other Governme nt organizati ons**", "**Tot al**"], ["Number of staff omitted although they appeared for validation", "1,966", "9", "3", "**1,9 78**", "22.224", "0.168", "0.048", "**22. 44**"], ["Employees who did not appear for Headcount but accounted for (Delayed deletion from payroll)", "3,8245", "94", "104", "**4,0 22**", "23.9", "0", "0", "**23. 9**"], ["Employees who did", "1,796", "5", "17", "**1,8 18**", "5.55", "0.12", "1.08", "**6.7 5**"]], "metadata": {"headings": [{"headings_0": {"content": "Payroll Special Audit Exercise", "page": 139, "level": 2}}], "page": 139, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8"], "type": "table"}}, {"content": "5 This amount includes a total of 1,656 employees of Uganda Police Force alone who were paid a monthly total of UGX.921Mn translating into an annual total of UGX.11.1Bn. \n139", "metadata": {"headings": [{"headings_0": {"content": "Payroll Special Audit Exercise", "page": 139, "level": 2}}, [{"headings_0": {"content": "Payroll Special Audit Exercise", "page": 139, "level": 2}}]], "page": 139, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["not appear for Headcount and not accounted for (Possible ghosts)", "", "", "", "", "", "", "", ""], ["**Total number removed**", "**7,586**", "**108**", "**124**", "**7,8 18**", "**51.674**", "**0.288**", "**1.128**", "**53. 09**"]], "metadata": {"headings": [{"headings_0": {"content": "Payroll Special Audit Exercise", "page": 139, "level": 2}}], "page": 140, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Descriptio n/ Entity Categorisa tion", "Number of Employees Annual wage pay \u2013 UGX, Bn", "None", "None", "None", "None", "None", "None", "None"], "type": "table"}}, {"content": "Total Computed potential loss to Government is UGX.53.1Bn. \n3.4.4. Systems Review of HCMS and IPPS \nThe following were the key findings from my review of the IPPS and HCMS implemented \nby the Ministry of Public Service (MoPS); \na) \nDelays in implementing the HCMS were observed potentially risking cost overruns, \ndemotivation to implementers and users, as well increasing the resistance to \nchange and early adoption. The PS MoPS was advised to revitalize and re-purpose \nthe strategy to effectively deliver the project in time. \nb) \nThe system implementation inception report provided only for 248 votes, in a three-phase manner, despite having 359 votes (as of January 2023), using IFMS across the entire Government. This was partly attributed to limited scoping, which \ncould hinder early adoption of the system. The PS MoPS was advised to mobilize resources and re-scope implementation by first targeting all Government \ninstitutions starting with those using IFMS. \nc) Whereas the HCMS has budgetary controls for proper employee cost management, I noted that individual votes were preparing budget estimates off the HCM system due to mismatches between actual and HCMS-recorded staff structures. This has created avenues for multiple payments, budget shortfalls and continuous supplementary budgets. This anomaly was attributed to the following; \n\u2022 Delayed operationalization of the recruitment management module in the HCM. The module ought to have been used in the preparation and approval of \nrecruitment plans as well as in wage budgeting and forecasts. \n\u2022 Delayed integration between HCMS and Programme Budgeting System (PBS). Consequently, data relating to wage estimates cannot be seamlessly shared between the two systems to enhance budgeting and resource allocation. Our \ninteraction with Management revealed that the integration with PBS is final stages. \n", "metadata": {"headings": [{"headings_0": {"content": "Total Computed potential loss to Government is UGX.53.1Bn.", "page": 140, "level": 2}}, [{"headings_0": {"content": "3.4.4. Systems Review of HCMS and IPPS", "page": 140, "level": 5}}], [{"headings_0": {"content": "The following were the key findings from my review of the IPPS and HCMS implemented", "page": 140, "level": 2}}], [{"headings_0": {"content": "The following were the key findings from my review of the IPPS and HCMS implemented", "page": 140, "level": 2}}], [{"headings_0": {"content": "a)", "page": 140, "level": 5}}], [{"headings_0": {"content": "Delays in implementing the HCMS were observed potentially risking cost overruns,", "page": 140, "level": 2}}], [{"headings_0": {"content": "Delays in implementing the HCMS were observed potentially risking cost overruns,", "page": 140, "level": 2}}], [{"headings_0": {"content": "change and early adoption. The PS MoPS was advised to revitalize and re-purpose", "page": 140, "level": 2}}], [{"headings_0": {"content": "change and early adoption. The PS MoPS was advised to revitalize and re-purpose", "page": 140, "level": 2}}], [{"headings_0": {"content": "b)", "page": 140, "level": 5}}], [{"headings_0": {"content": "b)", "page": 140, "level": 5}}], [{"headings_0": {"content": "could hinder early adoption of the system. The PS MoPS was advised to mobilize resources and re-scope implementation by first targeting all Government", "page": 140, "level": 4}}], [{"headings_0": {"content": "could hinder early adoption of the system. The PS MoPS was advised to mobilize resources and re-scope implementation by first targeting all Government", "page": 140, "level": 4}}], [{"headings_0": {"content": "c) Whereas the HCMS has budgetary controls for proper employee cost management, I noted that individual votes were preparing budget estimates off the HCM system due to mismatches between actual and HCMS-recorded staff structures. This has created avenues for multiple payments, budget shortfalls and continuous supplementary budgets. This anomaly was attributed to the following;", "page": 140, "level": 4}}], [{"headings_0": {"content": "\u2022 Delayed operationalization of the recruitment management module in the HCM. The module ought to have been used in the preparation and approval of", "page": 140, "level": 4}}], [{"headings_0": {"content": "\u2022 Delayed operationalization of the recruitment management module in the HCM. The module ought to have been used in the preparation and approval of", "page": 140, "level": 4}}], [{"headings_0": {"content": "\u2022 Delayed integration between HCMS and Programme Budgeting System (PBS). Consequently, data relating to wage estimates cannot be seamlessly shared between the two systems to enhance budgeting and resource allocation. Our", "page": 140, "level": 4}}], [{"headings_0": {"content": "\u2022 Delayed integration between HCMS and Programme Budgeting System (PBS). Consequently, data relating to wage estimates cannot be seamlessly shared between the two systems to enhance budgeting and resource allocation. Our", "page": 140, "level": 4}}], [{"headings_0": {"content": "\u2022 Delayed integration between HCMS and Programme Budgeting System (PBS). Consequently, data relating to wage estimates cannot be seamlessly shared between the two systems to enhance budgeting and resource allocation. Our", "page": 140, "level": 4}}]], "page": 140, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Continued operation of parallel systems (IPPS and HCMS) without using one centralized database to process the entity\u2019s payrolls.", "metadata": {"headings": [{"headings_0": {"content": "\u2022 Delayed integration between HCMS and Programme Budgeting System (PBS). Consequently, data relating to wage estimates cannot be seamlessly shared between the two systems to enhance budgeting and resource allocation. Our", "page": 140, "level": 4}}], "page": 140, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "140", "metadata": {"headings": [{"headings_0": {"content": "\u2022 Delayed integration between HCMS and Programme Budgeting System (PBS). Consequently, data relating to wage estimates cannot be seamlessly shared between the two systems to enhance budgeting and resource allocation. Our", "page": 140, "level": 4}}], "page": 140, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Direct payment of wages through IFMS outside the payroll management systems.", "metadata": {"headings": [{"headings_0": {"content": "\u2022 Delayed integration between HCMS and Programme Budgeting System (PBS). Consequently, data relating to wage estimates cannot be seamlessly shared between the two systems to enhance budgeting and resource allocation. Our", "page": 140, "level": 4}}], "page": 141, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "- Pillar 2 - Infrastructure and Economic Services, Pillar 5 \u2013 Mind-set change and cross cutting issues and Pillar 7 - Governance and Administration had approved pillar manuals.\n- The training of 18 Master trainers was carried out by the PDM Secretariat.\n- The ToTs and the HLG Core Implementation Teams was conducted in all LGs.\n- UGX.1.059 trillion was released for the PDM revolving fund to 10,586 PDM", "metadata": {"headings": [{"headings_0": {"content": "I noted the following areas where LGs, MDAs and KCCA had commendable performance;", "page": 144, "level": 2}}], "page": 144, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nSACCOs.", "metadata": {"headings": [{"headings_0": {"content": "I noted the following areas where LGs, MDAs and KCCA had commendable performance;", "page": 144, "level": 2}}, [{"headings_0": {"content": "SACCOs.", "page": 144, "level": 2}}]], "page": 144, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- UGX. 82.65 Bn for FSD - Support, PDM Secretariat and support to coordination,", "metadata": {"headings": [{"headings_0": {"content": "SACCOs.", "page": 144, "level": 2}}], "page": 144, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nmind set change interventions, IT Support, data collection and validation, \nadministration costs and salaries for parish chiefs was released as planned.", "metadata": {"headings": [{"headings_0": {"content": "SACCOs.", "page": 144, "level": 2}}, [{"headings_0": {"content": "mind set change interventions, IT Support, data collection and validation,", "page": 144, "level": 2}}], [{"headings_0": {"content": "mind set change interventions, IT Support, data collection and validation,", "page": 144, "level": 2}}]], "page": 144, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- UGX.1.058 trillion was transferred to 10,586 SACCOs with evidence of submission of attestation form from Accounting Officers to the Secretariat and MoFPED to", "metadata": {"headings": [{"headings_0": {"content": "mind set change interventions, IT Support, data collection and validation,", "page": 144, "level": 2}}], "page": 144, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "confirm that the PDM SACCOs meant the required conditions. \n", "metadata": {"headings": [{"headings_0": {"content": "confirm that the PDM SACCOs meant the required conditions.", "page": 144, "level": 2}}, [{"headings_0": {"content": "confirm that the PDM SACCOs meant the required conditions.", "page": 144, "level": 2}}]], "page": 144, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- All the 10,586 SACCOs were registered under the Cooperative Societies Act to ensure the legality of the Organisation.", "metadata": {"headings": [{"headings_0": {"content": "confirm that the PDM SACCOs meant the required conditions.", "page": 144, "level": 2}}], "page": 144, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "b) Areas of Improvement \nI noted the following areas where the MDAs, LGs and KCCA needed improvement; \n(i) Planning and Budgeting \nI reviewed the 159 LGs, KCCA and MDAs approved work plans and budgets for PDM \nactivities and noted the following. \n144", "metadata": {"headings": [{"headings_0": {"content": "b) Areas of Improvement", "page": 144, "level": 5}}, [{"headings_0": {"content": "I noted the following areas where the MDAs, LGs and KCCA needed improvement;", "page": 144, "level": 2}}], [{"headings_0": {"content": "(i) Planning and Budgeting", "page": 144, "level": 5}}], [{"headings_0": {"content": "I reviewed the 159 LGs, KCCA and MDAs approved work plans and budgets for PDM", "page": 144, "level": 2}}], [{"headings_0": {"content": "I reviewed the 159 LGs, KCCA and MDAs approved work plans and budgets for PDM", "page": 144, "level": 2}}], [{"headings_0": {"content": "I reviewed the 159 LGs, KCCA and MDAs approved work plans and budgets for PDM", "page": 144, "level": 2}}]], "page": 144, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["**SN Audit observation** Recommendation**", null, null], ["**a)**", "**Alignment of Work Plans and Budgets to the PDM**", ""], ["\uf0b7 \uf0b7", "**Alignment of MDA Work Plans and Budgets to the PDM** PDM Working Groups are required to assist participating MDAs to align their plans and budgets to the PDM. A comparison of the Working Group activity implementation action plan with the MDA budgets and work plans revealed that the Ministry of Local Government, the Ministry of Works and Transport and the Ministry of Agriculture, Animal Industry and Fisheries did not align their work plans to the pillar action plans. Failure to align budgets and work plans to PDM hinders the achievement of pillar objectives. The Accounting Officer of MoLG promised to align the Ministry budget and work plan with the PDM action plans after undertaking training and capacity building of the Ministry\u2019s planner. No response was received from other Accounting Officers.", "The Accounting Officers should ensure that the Ministries\u2019 budgets and work plans are aligned to their respective PDM pillar action plans in accordance with the requirement of the PDM National policy framework."]], "metadata": {"headings": [{"headings_0": {"content": "I reviewed the 159 LGs, KCCA and MDAs approved work plans and budgets for PDM", "page": 144, "level": 2}}], "page": 145, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": [["**SN Audit observation** Recommendation**", null, null], ["**a)**", "**Alignment of Work Plans and Budgets to the PDM**", ""], ["\uf0b7 \uf0b7", "**Alignment of MDA Work Plans and Budgets to the PDM** PDM Working Groups are required to assist participating MDAs to align their plans and budgets to the PDM. A comparison of the Working Group activity implementation action plan with the MDA budgets and work plans revealed that the Ministry of Local Government, the Ministry of Works and Transport and the Ministry of Agriculture, Animal Industry and Fisheries did not align their work plans to the pillar action plans. Failure to align budgets and work plans to PDM hinders the achievement of pillar objectives. The Accounting Officer of MoLG promised to align the Ministry budget and work plan with the PDM action plans after undertaking training and capacity building of the Ministry\u2019s planner. No response was received from other Accounting Officers.", "The Accounting Officers should ensure that the Ministries\u2019 budgets and work plans are aligned to their respective PDM pillar action plans in accordance with the requirement of the PDM National policy framework."], ["**Alignment of the LGs and KCCA Work Plans and Budgets to the PDM** I reviewed budgets and work plans of 74 out of 159 LGs and noted that out of the 1,743 priorities received from 1,244 Lower Local Governments (LLGs); 949 were incorporated in the LGs\u2019 budgets and work plans, while 794 were not incorporated in the entity work plan and budgets. I was not availed with evidence for the identification of PDM parish/ward priorities for onward submission to the divisions/Sub-counties and Municipal Council/District in 105 LGs. Failure to incorporate priorities from the parishes/wards to Sub-Counties/Town Councils/Division may hinder the identification of priorities from the grass root which eventually affects the achievement of the PDM objective of improving the incomes and welfare of all Ugandans at the household level. The Accounting Officers attributed this to; \uf0b7 Limited funding to incorporate and implement all identified parish priorities. \uf0b7 Inadequate guidance to Lower Local Governments (LLGs) on prioritization of PDM activities in the budgets and work- plans.", "\uf0b7 MoFPED should ensure that adequate resources  are allocated for the implementation of all prioritized activities. \uf0b7 The Accounting Officers should; \uf0fc Ensure that PDCs and LLGs are trained in the prioritization and incorporation of PDM activities in the budgets and work- plans.  \uf0fc Ensure that priorities from LLGs are incorporated in the LGs budgets and work plans.  \uf0fc Ensure that all LLGs submit priorities from parishes/wards to the LGs.  \uf0fc Ensure that all PDCs are fully constituted and functional.", null]], "metadata": {"headings": [{"headings_0": {"content": "I reviewed the 159 LGs, KCCA and MDAs approved work plans and budgets for PDM", "page": 144, "level": 2}}], "page": 145, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "145", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the 159 LGs, KCCA and MDAs approved work plans and budgets for PDM", "page": 144, "level": 2}}], "page": 145, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**SN Audit observation** Recommendation**", null, null], ["\uf0b7 Failure by LLGs to submit priorities received from parishes/wards to the LGs. \uf0b7 Use of a different mode of identification of priorities through consultative budget conference instead of the stipulated procedure in the PDM guidelines. \uf0b7 Non-functional PDCs to guide the identification of PDM priorities. \uf0b7 Late communication of PDM guidelines in October 2022 after approval of the LGs\u2019 budgets and conflicting guidelines issued by the Secretariat. \uf0b7 Capacity gap in the implementation of the PDM. \uf0b7 Lack of clear guidelines on the incorporation of the priorities in to the LGs budget for PDM.", "\uf0b7 The PDM Secretariat should  issue comprehensive guidelines on the incorporation of the priorities in to the LGs budgets in time.", null], ["**b)**", "**Creation of vulnerability index databases** My interaction with the Ministry of Works and Transport revealed that the Ministry did not develop the formula to calculate the Parish vulnerability index. In addition, I did not obtain evidence that the MoLG, MoWE, MoEMD, ICT&NG, and MoLHUD developed the formula to calculate the Parish vulnerability indices as required by the guideline. Parishes that urgently needed social services may not have been prioritized during pillar activity selection.", "The Accounting Officers of the Ministries participating in pillar 2 should ensure that the respective vulnerability  index formulae are developed and approved according the pillar manual."], ["**c)**", "**Wealth ranking of households** I noted that wealth ranking by CDO, Parish Chief, and LC1 chairpersons was later abandoned and replaced with wealth ranking using the PDMIS. I further observed that the PDMIS wealth ranking had inefficiencies and was also abandoned. As a result, the Secretariat issued guidance allowing LC I and the community to select eligible PDM beneficiaries. My interactions with the Parish Chiefs and Accounting Officers during my field visits revealed that the vetting by LC I and the community was subjective which may result into identification of ineligible households. Furthermore, the Secretariat provided guidance to the Parish Chiefs to collect data on household and update the PDMIS. There is no scientific method of identifying subsistence households.", "\uf0b7 The PDM Secretariat should; \uf0fc Issue a scientific method  of conducting  the wealth ranking of households.  \uf0fc Liaise with the Accounting Officers to ensure timely training of Parish Chiefs and Town Agents. \uf0b7 MoFPED should provide adequate resources to conduct the wealth ranking exercise."]], "metadata": {"headings": [{"headings_0": {"content": "I reviewed the 159 LGs, KCCA and MDAs approved work plans and budgets for PDM", "page": 144, "level": 2}}], "page": 146, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN Audit observation Recommendation", "None", "None"], "type": "table"}}, {"content": "146", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the 159 LGs, KCCA and MDAs approved work plans and budgets for PDM", "page": 144, "level": 2}}], "page": 146, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**SN Audit observation** Recommendation**", null, null, null], ["The failure to identify subsistence households using scientific and credible wealth ranking tool may lead to subjective selection of the beneficiaries who may not be subsistence households. Accounting Officers attributed this to; \uf0b7 Contradicting guidelines by different authorities including the PDM implementation guidelines, and the national coordinator. \uf0b7 Inadequate resources to conduct the wealth ranking exercise. \uf0b7 The non-functionality of the PDMIS system in regard to generation of the anticipated subsistence households from wealth ranking activity. \uf0b7 Inadequate training and guidance given to Parish Chiefs, Town Agents and data collectors. \uf0b7 Impractical wealth ranking tool that could not accurately identify beneficiaries. \uf0b7 Insufficient time allocated to the wealth ranking exercise. \uf0b7 Lack of the required gadgets for the wealth ranking exercise.", null, "\uf0b7 The MoICT should rectify the challenges with the functionality of the PDMIS system in regard to generation of the  anticipated subsistence households from wealth ranking activity. \uf0b7 The Accounting Officers should; \uf0fc Sensitize the community and PDM structures on wealth ranking.  \uf0fc Liaise with the PDM Secretariat to ensure timely training of Parish Chiefs and Town Agents.", null], ["**d)**", "**Exclusion of Parish/Wards in MOFPED PDM Plans/Budgets** I noted that MoFPED maintained a parish database of 10,594 as a basis for funding PDM SACCOs in the FY 2022/2023. However, the list of gazetted administrative units as at June 2022 from the MoLG indicated 10,717 parishes, thus leading to a variance of 123 parishes. This challenge is further observed in the FY 2023/24 were 118 parishes were not budgeted for. Summary indicated in the **table below.** **Details** Parishes as per MoLG** **Parishes as per budget allocation** **Possible exclusion from** **PDM**  FY 2021/2022 10,594 10,594 0 FY 2022/2023 10,717 10,594 123 FY 2023/2024 10,717 10,599 118 Omission of gazetted parishes/wards excludes them from benefiting from the PRF funding which undermines the PDM objective and distorts the planning and budgeting for the", null, "MoFPED should always reconcile their planning data whenever new parishes are gazetted by MoLG to identify new parishes to be funded."]], "metadata": {"headings": [{"headings_0": {"content": "I reviewed the 159 LGs, KCCA and MDAs approved work plans and budgets for PDM", "page": 144, "level": 2}}], "page": 147, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_5", "column_6"], "type": "table"}}, {"content": "147", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the 159 LGs, KCCA and MDAs approved work plans and budgets for PDM", "page": 144, "level": 2}}], "page": 147, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**SN Audit observation** Recommendation**", null, null], ["programme. As a result, PDM objective of eradicating poverty may not be achieved, thus affecting economic transformation. The Accounting Officer of MoFPED explained that the PDM budget for FY 2021/22, was informed by a schedule of 10,594 gazetted parishes in 176 Local Governments and Kampala Capital City Authority submitted by Ministry of Local Government (MoLG) thus 10,585 was the official list used by MFPED for PDM payments excluding 9 Parishes which did not furnish complete information for transfer of funds.", "", null], ["**e)**", "**Delayed completion of PDM data collection** MoFPED released UGX.4.0Bn to Uganda Bureau of Statistics (UBOS) in the FY 2022/23 for Data collection and validation. A review of the status of PDM data collection revealed the following; \u25cf The household level data collection that was started on 8th June, 2022 in 169 out of 181 Higher Local Governments (HLGs) and KCCA administration units was not completed and stalled at 41% progress level. \u25cf In FY 2022/23, there was a change in data collection method from household to community module without clear justification. Using the new method, only Karamoja and Acholi sub-regions had been covered by the time of reporting representing less than 5% of the country. The household level data will not be used since it was incomplete and the exercise abandoned, thus the funds spent is considered a financial loss to government. Relatedly, in the new community module data collection adopted in FY 2022/2023 may not yield the best results to identify qualifying beneficiaries. The Accounting Officer further explained that the role to design and maintain the application lies with the MoICT&NG.", "The Accounting Officer of UBOS should the review and align the community data collection method to enable identification of qualifying beneficiaries. Meanwhile, the exercise should be fast tracked."]], "metadata": {"headings": [{"headings_0": {"content": "I reviewed the 159 LGs, KCCA and MDAs approved work plans and budgets for PDM", "page": 144, "level": 2}}], "page": 148, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2"], "type": "table"}}, {"content": "4.1 \nReview of the PDM Governance Structures \nI reviewed the existence and functionality of the PDM governance structures at the Local \nGovernment and KCCA, Parish and SACCO level and made the following observations; \n148", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the 159 LGs, KCCA and MDAs approved work plans and budgets for PDM", "page": 144, "level": 2}}, [{"headings_0": {"content": "Review of the PDM Governance Structures", "page": 148, "level": 5}}], [{"headings_0": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local", "page": 148, "level": 2}}], [{"headings_0": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local", "page": 148, "level": 2}}], [{"headings_0": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local", "page": 148, "level": 2}}]], "page": 148, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**1.**", "**The Pillar Working Groups** Requires PDM Pillar Working Groups to review,  propose amendments to the Operational Guidelines and respective Pillars Manuals, and to assist in the alignment of plans and budgets of MDAs to the PDM.", "\uf0b7 Pillar 1 - Production, Processing and Marketing, Pillar 4 - Social Services, and Pillar 6 - Parish Based Management Information System (PDMIS) did not have approved pillar manuals. \uf0b7 Although Pillar implementation action plans had been developed, to individual participating entities did not align their budgets and work plans to the pillar implementation action plans. It was further noted that some of the action plans did not have quantified activities. \uf0b7 All the 7 Pillar working groups did not submit the required number of quarterly performance reports to the PDM Secretariat. \uf0b7 Failure to develop pillar manuals, action/work plans, and monitor performance may hinder the alignment of plans and budgets of MDAs to the PDM. The Pillar lead agencies attributed this to inadequate funding.", "MoFPED should avail the required funding to facilitate  the implementation of the Pillar Working Group activities."]], "metadata": {"headings": [{"headings_0": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local", "page": 148, "level": 2}}], "page": 149, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Governance Structure", "Observations", "Recommendation"], "type": "table"}}, {"content": "149", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local", "page": 148, "level": 2}}], "page": 149, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["2.", "HLG  Core Implementation  Teams  The HLG Core Implementation Team shall constitute: the LG Accounting Officer (AO) as Chairperson, the District Production Officer (DPO), District Commercial Officer (DCO),  District Planner, and the District Community Development Officer (DCDO).", "\uf0b7 55 LGs did not prepare quarterly performance reports. Out of 04 quarterly performance reports, 4 LGs prepared 03 reports, 7 LGs prepared 02 reports while, 2 LGs prepared only 01 report. \uf0b7 There was no evidence of; Mobilization and sensitization of the **various** stakeholders at all levels including communities in 33 LGs. \uf0b7 In 48 LGs, there was no support for the continuous formation of PDM **enterprise** groups. \uf0b7 There was no training of the PDM **enterprise** groups and SACCOs in 24 LGs, and \uf0b7 In 44 LGs, there was no continuous data **collection** at household and community levels. This negatively affected mobilization, sensitization, data collection and training of the PDM enterprise groups and SACCOs. The Accounting Officers attributed this to inadequate funds to support the operations of the District teams.", "The Accounting Officers should mainstream PDM activities into the LGs budget which should be funded by MoFPED."], ["3.", "Parish Development Committees (PDC) The  Parish Development Committee  (PDC), which comprises 7 members of the community, inclusive of the Parish Chief as the Secretary, is responsible  for overseeing  and coordinating  the development activities within the Parish, mobilize  the community, identify development", "\uf0b7 In 20 LGs, PDCs were not fully constituted in 277 Parishes. In addition, WDCs in KCCA were not constituted as per the guidelines whereby they did not have the Town Clerks and the Commercial Officers. \uf0b7 891 PDCs in 77 LGs did not hold the 4 required **quarterly** meetings. Relatedly, WDCs in KCCA held 1 out of the expected four quarterly meetings. \uf0b7 Parish priorities and action plans for the FY 2022/2023 were not prepared by 1,475 PDCs in 104 LGs. Furthermore,", "I advised the Accounting Officers to; \uf0b7 Ensure that operational challenges  are addressed in time to enable  timely commencement  of preparatory activities.  \uf0b7 Engage the MoFPED and the Secretariat to provide  additional funding to enable the implementation of all key PDC activities.  \uf0b7 Engage the PDM Secretariat to involve LGs in the development"]], "metadata": {"headings": [{"headings_0": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local", "page": 148, "level": 2}}], "page": 150, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Governance Structure", "Observations", "Recommendation"], "type": "table"}}, {"content": "150 \npriorities, monitor resource utilization and hold quarterly \nWDCs in KCCA did not prepare of PDM policies and ward priorities and action plans  \nfor the FY 2022/2023. \nguidelines.", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local", "page": 148, "level": 2}}, [{"headings_0": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local", "page": 148, "level": 2}}], [{"headings_0": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local", "page": 148, "level": 2}}], [{"headings_0": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local", "page": 148, "level": 2}}]], "page": 150, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Engage the HLG Core meetings. Implementation Teams\n- 922 PDCs in 74 LGs did not to provide continuous prepare  \nquarterly  \ntraining of PDCs on the performance reports. preparation of plans Relatedly, in KCCA, WDCs and reports.  \nprepared one out of 4 quarterly  \nperformance reports.", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local", "page": 148, "level": 2}}], "page": 151, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local", "page": 148, "level": 2}}], "page": 151, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- UGX. 1 million per parish was provided for administrative costs to cater for; PDM SACCO General Meetings and initial training of SACCO leaders, PDC meetings, and Monitoring and Evaluation by PDC members. However, the funds were not adequate to facilitate the following key PDC activities;", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local", "page": 148, "level": 2}}], "page": 151, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "\uf0fc Mobilise, sensitise and create awareness on PDM Programmes to the Community \n\uf0fc Participate in the identification of the needs and priorities of the Parish/ward using participatory approach \n\uf0fc Ensure preparation of Parish/ward Action Plans, budgets and reports for the PDM \n\uf0fc Oversee the selection of groups and individuals to benefit from PDM activities by the Parish Financial Agency. \nThe Accounting Officers attributed this to; \n", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local", "page": 148, "level": 2}}, [{"headings_0": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local", "page": 148, "level": 2}}], [{"headings_0": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local", "page": 148, "level": 2}}], [{"headings_0": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local", "page": 148, "level": 2}}], [{"headings_0": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local", "page": 148, "level": 2}}], [{"headings_0": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local", "page": 148, "level": 2}}]], "page": 151, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Operational challenges that delayed the preparatory activities.", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local", "page": 148, "level": 2}}], "page": 151, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local", "page": 148, "level": 2}}], "page": 151, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Inadequate funds to implement PDCs activities.", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local", "page": 148, "level": 2}}], "page": 151, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "151", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local", "page": 148, "level": 2}}], "page": 151, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Unclear guidelines on identification of priorities by PDCs. \uf0b7 Delay in release of funds by MoFPED. \uf0b7 Inadequate training of PDCs on the preparation of plans and reports.", "", null], ["**4.**", "**PDM SACCO Board** The Supervisory Board checks the efficiency & effectiveness of the Cooperative internal control systems.", "\uf0b7 82 PDM SACCOs in 11 LGs operated without a fully constituted Board while for 580 SACCOs in 35 LGs that had fully constituted Boards which did not hold regular Board meetings. \uf0b7 In 39 LGs, the members of the Boards of 489 PDM SACCOs did not fill in expression of interest forms prior to being elected board members. This could lead to mismanagement of the SACCOs as there may not be appropriate oversight. The Accounting Officers attributed this to continuous changes made to the guidelines.", "The HLG Core implementation Teams should  strengthen monitoring  and supervision of SACCO boards operations."], ["**5.**", "**SACCO Committees** **and** Sub** **Committees**  The Production Sub- committee  shall comprise of 3 farmers selected from the community who shall coordinate all farming related activities for the Parish on behalf of the PDM SACCO and that there is a Marketing subcommittee.", "\uf0b7 1,531 SACCOs in 107 LGs did not constitute the supervisory, executive committees as well as the Loan, Production, Marketing,  Business Development services, Finance and investment sub Committees. \uf0b7 1,951 SACCOs in 112 LGs had non- functional committees and sub-committees. \uf0b7 This could lead inadequate oversight. The Accounting Officers attributed this to;", "The Accounting Officers should ensure that the boards constitute the required committees and Sub-committees."]], "metadata": {"headings": [{"headings_0": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local", "page": 148, "level": 2}}], "page": 152, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "152 \n", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local", "page": 148, "level": 2}}, [{"headings_0": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local", "page": 148, "level": 2}}]], "page": 152, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Inadequate resources to fund all the required committees.\n- Unclear and conflicting guidelines on Implementation of PDM.", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local", "page": 148, "level": 2}}], "page": 153, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local", "page": 148, "level": 2}}], "page": 153, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The production and marketing, Business Development services, Finance, planning and investment were inactive because efforts were put on disbursement on PRF to SACCOs which was the role of the loans committee.", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the existence and functionality of the PDM governance structures at the Local", "page": 148, "level": 2}}], "page": 153, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "3.5.2. Review of Training Implementation Activities \nI made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "3.5.2. Review of Training Implementation Activities", "page": 153, "level": 5}}, [{"headings_0": {"content": "3.5.2. Review of Training Implementation Activities", "page": 153, "level": 5}}]], "page": 153, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["**SN Nature of training Observations** Recommendation**", null, null, null], ["**1.**", "**Training of Local Experts** The LGs, prior to implementing all the other PDM activities shall train and continue training a local team of experts which comprise of Parish Chiefs, CDOs, Commercial Officers, Extension  officers and private sector actors such as representatives of Uganda Cooperative Alliance. The local experts will carry out continuous sensitization  and mobilization  of communities towards the PDM at the Parish level.", "\uf0b7 12 LGs did not carry out training of local experts while in 29 LGs, training was carried out after funds were released to the SACCOs. \uf0b7 In 49 LGs, the training was attended by other cadres other than Parish Chief, CDOs, Commercial Officers, and Extension officers. This may negatively affect the sustainability arrangements of the programme. The Accounting Officers attributed this to delayed release of the training program, guidelines by the PDM secretariat and lack of training facilitation.", "The Accounting Officers should engage the PDM Secretariat to ensure that training program and guidelines and are issued timely."], ["**2.**", "**Training** of Households and Enterprise Group Leaders**", "\uf0b7 The local experts in 29 LGs did not train households and enterprise group leaders in 806 parishes on household visioning and enterprise analysis.", "The Accounting Officers should mainstream PDM activities into the LGs budget which should be funded by MoFPED."]], "metadata": {"headings": [{"headings_0": {"content": "3.5.2. Review of Training Implementation Activities", "page": 153, "level": 5}}], "page": 153, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 Unclear guidelines on identification of priorities by PDCs. \uf0b7 Delay in release of funds by MoFPED. \uf0b7 Inadequate training of PDCs on the preparation of plans and reports.", "", "None"], "type": "table"}}, {"content": "153", "metadata": {"headings": [{"headings_0": {"content": "3.5.2. Review of Training Implementation Activities", "page": 153, "level": 5}}], "page": 153, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**SN Nature of training Observations** Recommendation**", null, null], ["The activities at the parish level shall include training of households  and enterprise  group leaders as well as hands-on support. This  includes business education to the  subsistence households in order to ensure a paradigm shift.", "\uf0b7 This may lead to misuse of PRF funds by households and enterprise groups, as well as discourage the socio-economic transformation aspirations. The Accounting Officers attributed the shortcoming to inadequate PDM operational funds.", ""]], "metadata": {"headings": [{"headings_0": {"content": "3.5.2. Review of Training Implementation Activities", "page": 153, "level": 5}}], "page": 154, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 Unclear guidelines on identification of priorities by PDCs. \uf0b7 Delay in release of funds by MoFPED. \uf0b7 Inadequate training of PDCs on the preparation of plans and reports.", ""], "type": "table"}}, {"content": "3.5.3. Registration of PDM SACCOs and Enterprise Groups \nI made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "3.5.3. Registration of PDM SACCOs and Enterprise Groups", "page": 154, "level": 5}}, [{"headings_0": {"content": "3.5.3. Registration of PDM SACCOs and Enterprise Groups", "page": 154, "level": 5}}]], "page": 154, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["**1.**", "**Licensing of PDM SACCOs Under the Microfinance Institutions Money Lenders Act** A SACCO shall not carry on the business of provision of financial services to its members unless it is a registered society and licensed under this Act or it is operating on a probationary  period pending  registration under the Cooperatives Societies Act or it has applied for a licence under this Act.", "All the 10,586 SACCOs in 176 LGs and KCCA were not licensed to take on the business of lending under Microfinance Institutions Money Lenders Act. As a result, enforcement of recovery of PRF funds from beneficiaries by the PDM SACCOs may be legally challenged leading to loss of funds. Accounting Officers explained that the SACCOs were still under the probationary period and there is no clear guidance on licensing of PDM SACCOs by the PDM Secretariat.", "The Accounting Officers should and PDM Secretariat Ensure that PDM SACCOs are registered as a requirements  of Microfinance Institutions Money Lenders Act."]], "metadata": {"headings": [{"headings_0": {"content": "3.5.3. Registration of PDM SACCOs and Enterprise Groups", "page": 154, "level": 5}}], "page": 154, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Nature of registration /Requirement", "Observations", "Recommendation"], "type": "table"}}, {"content": "154 \n", "metadata": {"headings": [{"headings_0": {"content": "3.5.3. Registration of PDM SACCOs and Enterprise Groups", "page": 154, "level": 5}}, [{"headings_0": {"content": "3.5.3. Registration of PDM SACCOs and Enterprise Groups", "page": 154, "level": 5}}]], "page": 154, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "2. Update of SACCO In 40 LGs, 385 SACCOs did not The Accounting Officers Enterprise  \nand have PDM member registers and Chairperson of PDM Household Registers  \nwhile, in 44 LGs, 492 SACCOs SACCO boards should did not maintain updated PDM build the capacity of the The Chairperson PDM member registers contrary to SACCO management to SACCO shall from time the guidelines.  \nto time update the PDM", "metadata": {"headings": [{"headings_0": {"content": "3.5.3. Registration of PDM SACCOs and Enterprise Groups", "page": 154, "level": 5}}], "page": 155, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "ensure that members registers are maintained Member Register and at Failure to update PDM member and updated.  \nany available General registers may result to  \nMeeting shall present extending PRF loans to ineligible  \nthe new members to the  \nbeneficiaries leading to failure to  \ngeneral assembly for achieve pillar objectives.  \nadmission into the PDM  \nSACCO Accounting Officers attributed  \nthis to the capacity gap on the  \npart of SACCO leaders and  \nparish chiefs as well as the lack  \nof appreciation of the  \nimportance of the registers. \n", "metadata": {"headings": [{"headings_0": {"content": "3.5.3. Registration of PDM SACCOs and Enterprise Groups", "page": 154, "level": 5}}, [{"headings_0": {"content": "3.5.3. Registration of PDM SACCOs and Enterprise Groups", "page": 154, "level": 5}}]], "page": 155, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "3. Signing of PRF Financing \uf0b7 UGX.54.595Bn  \nwas The Accounting Officers Agreements  \ntransferred to 545 SACCOs in should ensure that PRF 24 LGs without signed PRF financing agreements are A SACCO shall sign PRF financing agreements.  \nsigned timely and comply Financing  \nAgreement \uf0b7 941 PDM SACCOs in 40 LGs, with all the requirements as with the Accounting received PRF of UGX. per the guideline.  \nOfficer. The purpose of 72.215Bn before PRF  \nthis Agreement is to financing agreements were  \nformalise the signed.  \nrelationship between \uf0b7 PRF Agreements of 1,008  \nGovernment and the SACCOs in 45 LGs were  \nPDM SACCOs.  \nsigned before the first AGM  \ntook place.", "metadata": {"headings": [{"headings_0": {"content": "3.5.3. Registration of PDM SACCOs and Enterprise Groups", "page": 154, "level": 5}}], "page": 155, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "- In 338 PDM SACCOs in 13 LGs, the SACCO bank account number provided was not captured in the signed PRF Financing Agreement as guided by Budget Execution Circular for FY 2022/2023, June 2022.", "metadata": {"headings": [{"headings_0": {"content": "3.5.3. Registration of PDM SACCOs and Enterprise Groups", "page": 154, "level": 5}}], "page": 155, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n\uf0b7 \n3.5.4. PDM SACCO Operations \nI made the following observations; \n155", "metadata": {"headings": [{"headings_0": {"content": "3.5.3. Registration of PDM SACCOs and Enterprise Groups", "page": 154, "level": 5}}, [{"headings_0": {"content": "3.5.3. Registration of PDM SACCOs and Enterprise Groups", "page": 154, "level": 5}}], [{"headings_0": {"content": "3.5.4. PDM SACCO Operations", "page": 155, "level": 5}}], [{"headings_0": {"content": "3.5.4. PDM SACCO Operations", "page": 155, "level": 5}}], [{"headings_0": {"content": "3.5.4. PDM SACCO Operations", "page": 155, "level": 5}}]], "page": 155, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**SN Activity Observations Recommendation**", null, null, null], ["**1.**", "**General Meetings by** **PDM SACCOs**  A PDM SACCO shall hold a General meeting to; pass bye-laws, admit new members, elect board of the PDM SACCO, Supervisory board  and subcommittees  and pass resolutions.", "\uf0b7 58 SACCOs in 12 LGs did not hold a general meeting while 1,499 SACCOs in 106 LGs held their first general meeting more than 1 month after their registration. \uf0b7 In 14 LGs, 119 SACCOs did not elect and inaugurate leadership vetting committees. \uf0b7 248 PDM SACCOs in 22 LGs, did not approve the vetting criterion following the PDM SACCO byelaws. \uf0b7 465 PDM SACCOs in 31 LGs did not have training of the PDM SACCO members during the meeting. \uf0b7 338 PDM SACCOs in 26 LGs did not include the bank account opening resolution in their minutes. \uf0b7 726 PDM SACCOs in 52 LGs had already received funds by the time of the first general meeting. The Accounting Officers attributed this to; \uf0b7 Time constraints and pressure to disburse funds to the beneficiaries.  \uf0b7 Delay in issuance of guidance for utilization of Administrative funds which affected timely holding of AGMs.  \uf0b7 Unclear and conflicting guidelines on Implementation of PDM.  \uf0b7 Delay in receiving the certificate of registration from the registrar which was a requirement to hold first general meeting. \uf0b7 MoFPED\u2019s directive to expedite PDM bank account opening that compelled SACCO leaders to open accounts before obtaining resolutions.", "MoFPED should issue clear guidance on utilization of PDM funds and reconcile conflicts in existing guidelines. The  Accounting Officers  should ensure that AGMs are held and resolutions documented."], ["**2.**", "**Selection** and Implementation of Prioritized/Flagship Projects**", "\uf0b7 566 parishes in 46 LGs did not select any flagship projects contrary to the guidelines.", "The PDM Secretariat should harmonize the various guidance on"]], "metadata": {"headings": [{"headings_0": {"content": "3.5.4. PDM SACCO Operations", "page": 155, "level": 5}}], "page": 156, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "156", "metadata": {"headings": [{"headings_0": {"content": "3.5.4. PDM SACCO Operations", "page": 155, "level": 5}}], "page": 156, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**SN Activity Observations Recommendation**", null, null, null], ["Each Parish shall select flagship projects that will benefit all interested subsistence households in a participatory manner as guided by the Commercial Officer, Community Development Officer (CDO) and relevant sector experts.", "\uf0b7 In 78 LGs, 1,196 parishes selected flagship projects that were inconsistent with the LG selected priority commodities. \uf0b7 7,968 farmer enterprise/households in 96 LGs implemented projects that were not from the priority commodity list. Failure to select and implement prioritized projects may undermine achievement of the pillar objectives. Accounting Officers attributed this to; \uf0b7 Contradicting guidelines on recommended flagship projects and enterprise selection from the Ministry of Local Government, Ministry of Gender and Ministry of Agriculture.  \uf0b7 Non-consultative selection criteria for flagship projects which could not match specific enterprise conditions.  \uf0b7 Some flagship projects were not suitable for the selected LGs and urban centers.  \uf0b7 Delayed release of guidelines after selection of flagship projects.  \uf0b7 Failure by the community to appreciate the principles of the PDM.  \uf0b7 Limited options given by MAAIF yet LGs have various viable commodity projects.", "flagship projects and enterprise selection. The  Accounting Officers should liaise with the MAAIF to ensure that selected LGs commodities are consistent with the ecological  advantages of the LGs. MAAIF should review the LG commodity list in consultation with the LGs in order to increase the selection options.", null], ["**3.**", "**Loan** Application** **and** Approval Process** A loan applicant must be a member of a registered subsistence household on the PDMIS, be a member of a PDM Enterprise Group that is a member of the PDM SACCO.", "\uf0b7 5,568 beneficiaries in 775 Parishes in 50 LGs who accessed loans before 5th June 2023 were not selected through the PDMIS. \uf0b7 3,616 beneficiaries in 307 Parishes in 41 LGs who accessed loans after 5th June 2023, lacked documentary evidence of being vetted by a village meeting convened by the enterprise groups. Failure to follow the stipulated loan application and approval process may", "MoICT&NG should fast track the implementation of the PDMIS. The  Secretariat should harmonize the various guidance on the loan application and  approval processes. The  Accounting Officers  should"]], "metadata": {"headings": [{"headings_0": {"content": "3.5.4. PDM SACCO Operations", "page": 155, "level": 5}}], "page": 157, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN Activity Observations Recommendation", "None", "None", "None"], "type": "table"}}, {"content": "157", "metadata": {"headings": [{"headings_0": {"content": "3.5.4. PDM SACCO Operations", "page": 155, "level": 5}}], "page": 157, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**SN Activity Observations Recommendation**", null, null, null], ["All beneficiaries should be members of a registered subsistence household on the Parish Development Management Information System (applies before 5th June 2023). Subsistence  households applying to access PRF should be determined  and selected at village level through a vetting meeting convened by the enterprise groups and attended by LC1 Chairpersons (applies after 5th June 2023).", "result into ineligible beneficiaries accessing PRF. Accounting Officers attributed this to; \uf0b7 Inadequate PDMIS training by the MoICT&NG.  \uf0b7 Slow implementation of the PDMIS.  \uf0b7 Various contradicting guidelines issued from time to time.  \uf0b7 Pressures to disburse funds to the beneficiaries.  \uf0b7 Inadequate sensitization and training of village committees.", "sensitize the village committees on the importance  of documentation  of decisions of village vetting meeting.", null], ["**4.**", "**Insurance Policy for Farming Enterprises** For  farming enterprises,  the borrower must obtain an  agriculture insurance policy under the Uganda Agriculture Insurance  Scheme (UAIS).", "\uf0b7 In a sample of 112 LGs, 45,321 PRF beneficiaries who carried out farming enterprises in 4,511 PDM SACCOs did not obtain agricultural insurance policies from UAIS. Lack of recourse in form of insurance will expose the farming enterprises to the adverse effects of climate change and may result into failure to recover the loan funds. Accounting Officers attributed this to; \uf0b7 Inadequate guidance on Agricultural insurance and insufficient funds disbursed to each PRF beneficiary to register with Uganda Agriculture Insurance Scheme (UAIS).  \uf0b7 Delayed implementation of the Agricultural Farmers Insurance Scheme.", "The PDM Secretariat should  provide adequate guidance on the Agricultural insurance and liaise with the relevant authorities  to expedite  the operationalization of the  Uganda Agriculture Insurance Scheme (UAIS)."]], "metadata": {"headings": [{"headings_0": {"content": "3.5.4. PDM SACCO Operations", "page": 155, "level": 5}}], "page": 158, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN Activity Observations Recommendation", "None", "None", "None"], "type": "table"}}, {"content": "2. Prioritize wide dissemination of policies, laws and regulations to all players in the", "metadata": {"headings": [{"headings_0": {"content": "1. Prioritize policy formulation/ development activities such as identification of policy needs in its work plans and budgets to stimulate funds allocation by Government", "page": 163, "level": 4}}], "page": 164, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nsector including PFP and PNFPs for implementation to facilitate achievement of \nthe national policy objectives;", "metadata": {"headings": [{"headings_0": {"content": "1. Prioritize policy formulation/ development activities such as identification of policy needs in its work plans and budgets to stimulate funds allocation by Government", "page": 163, "level": 4}}, [{"headings_0": {"content": "sector including PFP and PNFPs for implementation to facilitate achievement of", "page": 164, "level": 2}}], [{"headings_0": {"content": "sector including PFP and PNFPs for implementation to facilitate achievement of", "page": 164, "level": 2}}]], "page": 164, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "3. Build the capacity of personnel in the use of the electronic information systems such as DHIS2 to facilitate quality data collection, cleaning, analysis and reporting on the core stock status indicators to inform evidence based decision making;", "metadata": {"headings": [{"headings_0": {"content": "sector including PFP and PNFPs for implementation to facilitate achievement of", "page": 164, "level": 2}}], "page": 164, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "sector including PFP and PNFPs for implementation to facilitate achievement of", "page": 164, "level": 2}}, [{"headings_0": {"content": "sector including PFP and PNFPs for implementation to facilitate achievement of", "page": 164, "level": 2}}]], "page": 164, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "4. Enhance supervision and technical oversight to guide needs estimation and supply chain planning at facility level, advise personnel on mechanisms to validate data during reporting to minimize/ eliminate entry data errors so as to inform evidence based quantification and supply chain planning;", "metadata": {"headings": [{"headings_0": {"content": "sector including PFP and PNFPs for implementation to facilitate achievement of", "page": 164, "level": 2}}], "page": 164, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "5. Undertake an evidence based study in collaboration with other stakeholders to develop an alternative resource allocation formula that provides for demand- related indicators such as population served as well as equity indicators in resource allocations bearing in mind that the demand driven formulae can be meaningful if the available budget is sufficient to meet the demand;", "metadata": {"headings": [{"headings_0": {"content": "sector including PFP and PNFPs for implementation to facilitate achievement of", "page": 164, "level": 2}}], "page": 164, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "sector including PFP and PNFPs for implementation to facilitate achievement of", "page": 164, "level": 2}}], "page": 164, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "6. Engage MOFPED in collaboration with NMS for any possible options such as frontloading of funds for the first quarter (July-October) of the preceding financial", "metadata": {"headings": [{"headings_0": {"content": "sector including PFP and PNFPs for implementation to facilitate achievement of", "page": 164, "level": 2}}], "page": 164, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nyear to facilitate timely procurement, storage and distribution of EMHS to all health \nfacilities in the country so as to minimize stock outs and meet the health care needs of the population;", "metadata": {"headings": [{"headings_0": {"content": "sector including PFP and PNFPs for implementation to facilitate achievement of", "page": 164, "level": 2}}, [{"headings_0": {"content": "year to facilitate timely procurement, storage and distribution of EMHS to all health", "page": 164, "level": 2}}], [{"headings_0": {"content": "year to facilitate timely procurement, storage and distribution of EMHS to all health", "page": 164, "level": 2}}]], "page": 164, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "7. Prioritize M&E activities in the DP&NM such as M&E structure (human resource)", "metadata": {"headings": [{"headings_0": {"content": "year to facilitate timely procurement, storage and distribution of EMHS to all health", "page": 164, "level": 2}}], "page": 164, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "2. Regularly assess and compare efficiency of ferries across Uganda to identify opportunities for improvement or optimization", "metadata": {"headings": [{"headings_0": {"content": "1. Undertake long-term, comprehensive countrywide planning (including needs", "page": 171, "level": 2}}], "page": 171, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "1. Undertake long-term, comprehensive countrywide planning (including needs", "page": 171, "level": 2}}], "page": 171, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "3. Put in place adequate ferry support infrastructure at all landing sites to ensure smooth, efficient and dignified ferry service provision.", "metadata": {"headings": [{"headings_0": {"content": "1. Undertake long-term, comprehensive countrywide planning (including needs", "page": 171, "level": 2}}], "page": 171, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "4. Integrate climate-resilience measures during design and construction of ferry \nlanding sites in order to prevent disruption of services due to fluctuating water levels. \n", "metadata": {"headings": [{"headings_0": {"content": "4. Integrate climate-resilience measures during design and construction of ferry", "page": 171, "level": 2}}, [{"headings_0": {"content": "4. Integrate climate-resilience measures during design and construction of ferry", "page": 171, "level": 2}}], [{"headings_0": {"content": "4. Integrate climate-resilience measures during design and construction of ferry", "page": 171, "level": 2}}]], "page": 171, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "5. MoWT should re-negotiate terms with private ferry operators in order to obtain more favourable rates for passenger transportation per kilometre.", "metadata": {"headings": [{"headings_0": {"content": "4. Integrate climate-resilience measures during design and construction of ferry", "page": 171, "level": 2}}], "page": 171, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "171", "metadata": {"headings": [{"headings_0": {"content": "4. Integrate climate-resilience measures during design and construction of ferry", "page": 171, "level": 2}}], "page": 171, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "6. Regularly maintain and repair ferries and landing sites and develop contingency plans to reduce the number of breakdowns and mitigate the effects of unexpected events, such as the Covid-19 pandemic.", "metadata": {"headings": [{"headings_0": {"content": "4. Integrate climate-resilience measures during design and construction of ferry", "page": 171, "level": 2}}], "page": 172, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "4. Integrate climate-resilience measures during design and construction of ferry", "page": 171, "level": 2}}, [{"headings_0": {"content": "4. Integrate climate-resilience measures during design and construction of ferry", "page": 171, "level": 2}}]], "page": 172, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "7. Work with the Ministry of Education and Sports to establish training institutes for", "metadata": {"headings": [{"headings_0": {"content": "4. Integrate climate-resilience measures during design and construction of ferry", "page": 171, "level": 2}}], "page": 172, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "Marine Vessel Operators in Uganda. \n8. Ensure timely inspection of ferries, renewal of Seaworthiness Certificates and \ninsurance cover in order to guarantee passenger safety. \n", "metadata": {"headings": [{"headings_0": {"content": "Marine Vessel Operators in Uganda.", "page": 172, "level": 2}}, [{"headings_0": {"content": "8. Ensure timely inspection of ferries, renewal of Seaworthiness Certificates and", "page": 172, "level": 2}}], [{"headings_0": {"content": "8. Ensure timely inspection of ferries, renewal of Seaworthiness Certificates and", "page": 172, "level": 2}}], [{"headings_0": {"content": "8. Ensure timely inspection of ferries, renewal of Seaworthiness Certificates and", "page": 172, "level": 2}}]], "page": 172, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "9. Provide options to ease access for persons with disabilities to ferries.", "metadata": {"headings": [{"headings_0": {"content": "8. Ensure timely inspection of ferries, renewal of Seaworthiness Certificates and", "page": 172, "level": 2}}], "page": 172, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "8. Ensure timely inspection of ferries, renewal of Seaworthiness Certificates and", "page": 172, "level": 2}}], "page": 172, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "10. Standardise and enforce documentation of findings and agreed action points from supervision and monitoring visits to ferries and ferry landing sites.", "metadata": {"headings": [{"headings_0": {"content": "8. Ensure timely inspection of ferries, renewal of Seaworthiness Certificates and", "page": 172, "level": 2}}], "page": 172, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "- 4 (40%) were fully implemented;\n- 4 (40%) were partially implemented and;\n- 2 (20%) of the recommendations were not implemented at all.", "metadata": {"headings": [{"headings_0": {"content": "the 10 key audit recommendations made in the Auditor General\u2019s report of 2021,", "page": 173, "level": 2}}], "page": 173, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nA summary of the status is presented in the Figure below. \nFigure 3: Summarised status of implementation of audit recommendations \nFully Implemented \nPartially Implemented \nStatusof \nNot Implemented \nImplementation \n0 1 2 3 4 5 \nSource: OAG verification of MoH responses \nNumber of Audit Recommendations \n173 \nI noted a number of achievements and areas of improvement as follows:", "metadata": {"headings": [{"headings_0": {"content": "the 10 key audit recommendations made in the Auditor General\u2019s report of 2021,", "page": 173, "level": 2}}, [{"headings_0": {"content": "A summary of the status is presented in the Figure below.", "page": 173, "level": 2}}], [{"headings_0": {"content": "Figure 3: Summarised status of implementation of audit recommendations", "page": 173, "level": 2}}], [{"headings_0": {"content": "Figure 3: Summarised status of implementation of audit recommendations", "page": 173, "level": 2}}], [{"headings_0": {"content": "Figure 3: Summarised status of implementation of audit recommendations", "page": 173, "level": 2}}], [{"headings_0": {"content": "Statusof", "page": 173, "level": 4}}], [{"headings_0": {"content": "Statusof", "page": 173, "level": 4}}], [{"headings_0": {"content": "Implementation", "page": 173, "level": 4}}], [{"headings_0": {"content": "Implementation", "page": 173, "level": 4}}], [{"headings_0": {"content": "Implementation", "page": 173, "level": 4}}], [{"headings_0": {"content": "Implementation", "page": 173, "level": 4}}], [{"headings_0": {"content": "Implementation", "page": 173, "level": 4}}], [{"headings_0": {"content": "Implementation", "page": 173, "level": 4}}]], "page": 173, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "1. There is significant improvement in Maternal and child health indicators such as: mothers delivering under skilled care at a health facility, pregnant mothers seeking antenatal care, uptake of post-natal family planning, immunization of children", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 173, "level": 4}}], "page": 174, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nunder age 5, and the registration of births and deaths by NIRA. However, between January 2022 \u2013 June 2023 (1 \u00bd) years, no interventions were made thereby impairing any progress earlier registered on the indicators above. With exhaustion of the Result-Based Financing (RBF) funding component, sustainability of the \nattained success has remained a challenge within the implementing districts. \n", "metadata": {"headings": [{"headings_0": {"content": "Implementation", "page": 173, "level": 4}}, [{"headings_0": {"content": "under age 5, and the registration of births and deaths by NIRA. However, between January 2022 \u2013 June 2023 (1 \u00bd) years, no interventions were made thereby impairing any progress earlier registered on the indicators above. With exhaustion of the Result-Based Financing (RBF) funding component, sustainability of the", "page": 174, "level": 4}}], [{"headings_0": {"content": "under age 5, and the registration of births and deaths by NIRA. However, between January 2022 \u2013 June 2023 (1 \u00bd) years, no interventions were made thereby impairing any progress earlier registered on the indicators above. With exhaustion of the Result-Based Financing (RBF) funding component, sustainability of the", "page": 174, "level": 4}}], [{"headings_0": {"content": "under age 5, and the registration of births and deaths by NIRA. However, between January 2022 \u2013 June 2023 (1 \u00bd) years, no interventions were made thereby impairing any progress earlier registered on the indicators above. With exhaustion of the Result-Based Financing (RBF) funding component, sustainability of the", "page": 174, "level": 4}}]], "page": 174, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "2. The Ministry finalised the development and roll out of the digitalised invoicing", "metadata": {"headings": [{"headings_0": {"content": "under age 5, and the registration of births and deaths by NIRA. However, between January 2022 \u2013 June 2023 (1 \u00bd) years, no interventions were made thereby impairing any progress earlier registered on the indicators above. With exhaustion of the Result-Based Financing (RBF) funding component, sustainability of the", "page": 174, "level": 4}}], "page": 174, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "system for RBF in January 2022 to ease the process of verifying Health facility \noutputs and RBF invoices. \n", "metadata": {"headings": [{"headings_0": {"content": "system for RBF in January 2022 to ease the process of verifying Health facility", "page": 174, "level": 2}}, [{"headings_0": {"content": "system for RBF in January 2022 to ease the process of verifying Health facility", "page": 174, "level": 2}}], [{"headings_0": {"content": "system for RBF in January 2022 to ease the process of verifying Health facility", "page": 174, "level": 2}}]], "page": 174, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "3. The Ministry signed contracts for renovation and construction of 81 maternity units", "metadata": {"headings": [{"headings_0": {"content": "system for RBF in January 2022 to ease the process of verifying Health facility", "page": 174, "level": 2}}], "page": 174, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "on 15th March 2021. By 30th September 2023, 98% of the overall scheduled works had been completed in 67 of the 81 maternity units. For the remaining 14 sites \naudit noted that 8 in West Nile and 6 in Northern Uganda were at 65% and while 55% respectively. \n", "metadata": {"headings": [{"headings_0": {"content": "on 15th March 2021. By 30th September 2023, 98% of the overall scheduled works had been completed in 67 of the 81 maternity units. For the remaining 14 sites", "page": 174, "level": 4}}, [{"headings_0": {"content": "on 15th March 2021. By 30th September 2023, 98% of the overall scheduled works had been completed in 67 of the 81 maternity units. For the remaining 14 sites", "page": 174, "level": 4}}], [{"headings_0": {"content": "on 15th March 2021. By 30th September 2023, 98% of the overall scheduled works had been completed in 67 of the 81 maternity units. For the remaining 14 sites", "page": 174, "level": 4}}]], "page": 174, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "4. The MoH through URMCHIP has improved the availability of medical Equipment in health facilities through the supply, delivery and installation of a variety of equipment and medical furniture to over 630 health facilities across the country.", "metadata": {"headings": [{"headings_0": {"content": "on 15th March 2021. By 30th September 2023, 98% of the overall scheduled works had been completed in 67 of the 81 maternity units. For the remaining 14 sites", "page": 174, "level": 4}}], "page": 174, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "The equipment delivered included an assortment of patient beds; operation beds, \nlights and accessories; autoclaves, blood fridges, anaesthesia machines, \nincubators, ultrasound machines, generators, solar equipment. It is anticipated \nthat these shall generally improve maternal and child health service delivery in \nUganda. Although some of the equipment in some Health facilities is idle and non- \nfunctional.", "metadata": {"headings": [{"headings_0": {"content": "The equipment delivered included an assortment of patient beds; operation beds,", "page": 174, "level": 2}}, [{"headings_0": {"content": "The equipment delivered included an assortment of patient beds; operation beds,", "page": 174, "level": 2}}], [{"headings_0": {"content": "incubators, ultrasound machines, generators, solar equipment. It is anticipated", "page": 174, "level": 2}}], [{"headings_0": {"content": "incubators, ultrasound machines, generators, solar equipment. It is anticipated", "page": 174, "level": 2}}], [{"headings_0": {"content": "Uganda. Although some of the equipment in some Health facilities is idle and non-", "page": 174, "level": 2}}], [{"headings_0": {"content": "Uganda. Although some of the equipment in some Health facilities is idle and non-", "page": 174, "level": 2}}]], "page": 174, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "5. Whereas Ministry of Health followed up with MoFPED and Ministry of Public Service and had a successful restructuring of the sector which included positions for the", "metadata": {"headings": [{"headings_0": {"content": "Uganda. Although some of the equipment in some Health facilities is idle and non-", "page": 174, "level": 2}}], "page": 174, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "- Despite commencement of the program in 2015, by 2022 some entities such as URSB had not fully implemented the information systems that were expected to", "metadata": {"headings": [{"headings_0": {"content": "increasing revenue and automation of revenue collection in some Local Governments. However, the following key areas of improvement were identified during the Value for", "page": 175, "level": 4}}], "page": 175, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \neffectively support the functions geared towards expansion of the Taxpayer Register. Delayed implementation of systems hinders system integration for data \nsharing.", "metadata": {"headings": [{"headings_0": {"content": "increasing revenue and automation of revenue collection in some Local Governments. However, the following key areas of improvement were identified during the Value for", "page": 175, "level": 4}}, [{"headings_0": {"content": "effectively support the functions geared towards expansion of the Taxpayer Register. Delayed implementation of systems hinders system integration for data", "page": 175, "level": 4}}], [{"headings_0": {"content": "effectively support the functions geared towards expansion of the Taxpayer Register. Delayed implementation of systems hinders system integration for data", "page": 175, "level": 4}}]], "page": 175, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Majority of Local Governments were still operating manual systems for revenue", "metadata": {"headings": [{"headings_0": {"content": "effectively support the functions geared towards expansion of the Taxpayer Register. Delayed implementation of systems hinders system integration for data", "page": 175, "level": 4}}], "page": 175, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \ncollection. Out of 34 Urban Municipal Councils where TREP was expected to be rolled out by the FY 2015/16, by the time of concluding this report in November \n2023, only 26 had functioning information systems implying that 8 had no \ninformation systems at all. For District Local Governments, I noted that out of 134 District Local Governments, only 86 had information systems, implying that 48 District Local Governments were operating manually. Manual data collection \nmethods hinder the process of data sharing across the entities. \n175 \n", "metadata": {"headings": [{"headings_0": {"content": "effectively support the functions geared towards expansion of the Taxpayer Register. Delayed implementation of systems hinders system integration for data", "page": 175, "level": 4}}, [{"headings_0": {"content": "collection. Out of 34 Urban Municipal Councils where TREP was expected to be rolled out by the FY 2015/16, by the time of concluding this report in November", "page": 175, "level": 4}}], [{"headings_0": {"content": "collection. Out of 34 Urban Municipal Councils where TREP was expected to be rolled out by the FY 2015/16, by the time of concluding this report in November", "page": 175, "level": 4}}], [{"headings_0": {"content": "information systems at all. For District Local Governments, I noted that out of 134 District Local Governments, only 86 had information systems, implying that 48 District Local Governments were operating manually. Manual data collection", "page": 175, "level": 4}}], [{"headings_0": {"content": "information systems at all. For District Local Governments, I noted that out of 134 District Local Governments, only 86 had information systems, implying that 48 District Local Governments were operating manually. Manual data collection", "page": 175, "level": 4}}], [{"headings_0": {"content": "information systems at all. For District Local Governments, I noted that out of 134 District Local Governments, only 86 had information systems, implying that 48 District Local Governments were operating manually. Manual data collection", "page": 175, "level": 4}}], [{"headings_0": {"content": "information systems at all. For District Local Governments, I noted that out of 134 District Local Governments, only 86 had information systems, implying that 48 District Local Governments were operating manually. Manual data collection", "page": 175, "level": 4}}]], "page": 175, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Two separate systems by different vendors, were being implemented across the", "metadata": {"headings": [{"headings_0": {"content": "information systems at all. For District Local Governments, I noted that out of 134 District Local Governments, only 86 had information systems, implying that 48 District Local Governments were operating manually. Manual data collection", "page": 175, "level": 4}}], "page": 176, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "Local Governments. The two systems were; e-LogRev which is owned and managed by the Ministry of Local Government, and the IRAS which is owned and managed by the Local Government Finance Commission. These were serving the same purpose but incurring significant costs. The cost of Rolling out E-LogRev per site is UGX.250Mn, while that of rolling out IRAS at a site is UGX.269Mn. Operating \ntwo identical systems leads to wastage of resources in form of development, support and maintenance. \n\uf0b7 Information systems across partner entities were not adequately interfaced to \nshare data. This implies that entities within the collaboration will have information on clients that cannot be accessed by other entities within the collaboration, which limitation may lead to duplicated registrations.", "metadata": {"headings": [{"headings_0": {"content": "Local Governments. The two systems were; e-LogRev which is owned and managed by the Ministry of Local Government, and the IRAS which is owned and managed by the Local Government Finance Commission. These were serving the same purpose but incurring significant costs. The cost of Rolling out E-LogRev per site is UGX.250Mn, while that of rolling out IRAS at a site is UGX.269Mn. Operating", "page": 176, "level": 4}}, [{"headings_0": {"content": "Local Governments. The two systems were; e-LogRev which is owned and managed by the Ministry of Local Government, and the IRAS which is owned and managed by the Local Government Finance Commission. These were serving the same purpose but incurring significant costs. The cost of Rolling out E-LogRev per site is UGX.250Mn, while that of rolling out IRAS at a site is UGX.269Mn. Operating", "page": 176, "level": 4}}], [{"headings_0": {"content": "\uf0b7 Information systems across partner entities were not adequately interfaced to", "page": 176, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Information systems across partner entities were not adequately interfaced to", "page": 176, "level": 2}}]], "page": 176, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- The partner entities had unclean data in their systems which was found unreliable and therefore hampered information sharing across the entities.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Information systems across partner entities were not adequately interfaced to", "page": 176, "level": 2}}], "page": 176, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n\uf0b7 The implementing agencies lacked a unique identifier that would enable identification of a single client across each of the register. This makes the process \nof data analysis difficult. \n", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Information systems across partner entities were not adequately interfaced to", "page": 176, "level": 2}}, [{"headings_0": {"content": "\uf0b7 The implementing agencies lacked a unique identifier that would enable identification of a single client across each of the register. This makes the process", "page": 176, "level": 4}}], [{"headings_0": {"content": "\uf0b7 The implementing agencies lacked a unique identifier that would enable identification of a single client across each of the register. This makes the process", "page": 176, "level": 4}}], [{"headings_0": {"content": "\uf0b7 The implementing agencies lacked a unique identifier that would enable identification of a single client across each of the register. This makes the process", "page": 176, "level": 4}}]], "page": 176, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- For some of the implementing agencies, there was no systematic flow of how the", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The implementing agencies lacked a unique identifier that would enable identification of a single client across each of the register. This makes the process", "page": 176, "level": 4}}], "page": 176, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "data shared among the entities was to be used. Also noted was that no reports were prepared in regard to actions taken on the shared data. This affected the \nextent to which value was generated from the shared data.", "metadata": {"headings": [{"headings_0": {"content": "data shared among the entities was to be used. Also noted was that no reports were prepared in regard to actions taken on the shared data. This affected the", "page": 176, "level": 4}}, [{"headings_0": {"content": "data shared among the entities was to be used. Also noted was that no reports were prepared in regard to actions taken on the shared data. This affected the", "page": 176, "level": 4}}]], "page": 176, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Entities were working in silos, such as carrying out single entity operations rather", "metadata": {"headings": [{"headings_0": {"content": "data shared among the entities was to be used. Also noted was that no reports were prepared in regard to actions taken on the shared data. This affected the", "page": 176, "level": 4}}], "page": 176, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nthan joint field operations. This defeats the goal of setting out this collaboration. \n", "metadata": {"headings": [{"headings_0": {"content": "data shared among the entities was to be used. Also noted was that no reports were prepared in regard to actions taken on the shared data. This affected the", "page": 176, "level": 4}}, [{"headings_0": {"content": "than joint field operations. This defeats the goal of setting out this collaboration.", "page": 176, "level": 2}}], [{"headings_0": {"content": "than joint field operations. This defeats the goal of setting out this collaboration.", "page": 176, "level": 2}}]], "page": 176, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The Steering Committee which comprises the Accounting Officers of the partnering entities had not sat over the seven years of implementation of the project, despite", "metadata": {"headings": [{"headings_0": {"content": "than joint field operations. This defeats the goal of setting out this collaboration.", "page": 176, "level": 2}}], "page": 176, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "the requirement to meet at least twice a year. This hinders the extent to which necessary interventions can be handled by Top Management.", "metadata": {"headings": [{"headings_0": {"content": "the requirement to meet at least twice a year. This hinders the extent to which necessary interventions can be handled by Top Management.", "page": 176, "level": 4}}], "page": 176, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Some agencies were not represented in some One-stop shops, that were", "metadata": {"headings": [{"headings_0": {"content": "the requirement to meet at least twice a year. This hinders the extent to which necessary interventions can be handled by Top Management.", "page": 176, "level": 4}}], "page": 176, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nestablished in some parts of the country. For example, URA and URSB were not present in One Stop Shops of Koboko, Kumi and Kapchorwa. This implies that all \nservices were not being availed to the customers in one centre, as envisaged in the TREP framework. \n", "metadata": {"headings": [{"headings_0": {"content": "the requirement to meet at least twice a year. This hinders the extent to which necessary interventions can be handled by Top Management.", "page": 176, "level": 4}}, [{"headings_0": {"content": "established in some parts of the country. For example, URA and URSB were not present in One Stop Shops of Koboko, Kumi and Kapchorwa. This implies that all", "page": 176, "level": 4}}], [{"headings_0": {"content": "established in some parts of the country. For example, URA and URSB were not present in One Stop Shops of Koboko, Kumi and Kapchorwa. This implies that all", "page": 176, "level": 4}}], [{"headings_0": {"content": "established in some parts of the country. For example, URA and URSB were not present in One Stop Shops of Koboko, Kumi and Kapchorwa. This implies that all", "page": 176, "level": 4}}]], "page": 176, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- There was no clear follow up on the extent to which challenges faced during the previous years, were attended to by the Program Management. This defeats the", "metadata": {"headings": [{"headings_0": {"content": "established in some parts of the country. For example, URA and URSB were not present in One Stop Shops of Koboko, Kumi and Kapchorwa. This implies that all", "page": 176, "level": 4}}], "page": 176, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "reasons for carrying out monitoring and evaluation (M&E). \n\uf0b7 Significant variances were noted between the cumulative numbers of taxpayers reported in the M&E reports and the numbers on the client registers. This implies \nthat the reported statistics may not be accurate and therefore not reliable. \n176 \nKey Recommendations \nThe following recommendations have been made to address the gaps identified; \n", "metadata": {"headings": [{"headings_0": {"content": "reasons for carrying out monitoring and evaluation (M&E).", "page": 176, "level": 2}}, [{"headings_0": {"content": "\uf0b7 Significant variances were noted between the cumulative numbers of taxpayers reported in the M&E reports and the numbers on the client registers. This implies", "page": 176, "level": 4}}], [{"headings_0": {"content": "\uf0b7 Significant variances were noted between the cumulative numbers of taxpayers reported in the M&E reports and the numbers on the client registers. This implies", "page": 176, "level": 4}}], [{"headings_0": {"content": "\uf0b7 Significant variances were noted between the cumulative numbers of taxpayers reported in the M&E reports and the numbers on the client registers. This implies", "page": 176, "level": 4}}], [{"headings_0": {"content": "Key Recommendations", "page": 177, "level": 5}}], [{"headings_0": {"content": "The following recommendations have been made to address the gaps identified;", "page": 177, "level": 2}}], [{"headings_0": {"content": "The following recommendations have been made to address the gaps identified;", "page": 177, "level": 2}}]], "page": 176, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- URSB should expedite the process of ensuring that its system (OBRS) can interface adequately with all other systems and that all necessary information is adequately shared.", "metadata": {"headings": [{"headings_0": {"content": "The following recommendations have been made to address the gaps identified;", "page": 177, "level": 2}}], "page": 177, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "The following recommendations have been made to address the gaps identified;", "page": 177, "level": 2}}], "page": 177, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The Ministry of Local Government should liaise with the Local Government Finance", "metadata": {"headings": [{"headings_0": {"content": "The following recommendations have been made to address the gaps identified;", "page": 177, "level": 2}}], "page": 177, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "Commission, to agree on a single system that should be rolled out to Local Governments to reduce operational costs of automating Local Governments. \n", "metadata": {"headings": [{"headings_0": {"content": "Commission, to agree on a single system that should be rolled out to Local Governments to reduce operational costs of automating Local Governments.", "page": 177, "level": 4}}, [{"headings_0": {"content": "Commission, to agree on a single system that should be rolled out to Local Governments to reduce operational costs of automating Local Governments.", "page": 177, "level": 4}}]], "page": 177, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- The TREP collaborating agencies should commence efforts to streamline the legal processes that hinder usage of one or two unique identifiers.", "metadata": {"headings": [{"headings_0": {"content": "Commission, to agree on a single system that should be rolled out to Local Governments to reduce operational costs of automating Local Governments.", "page": 177, "level": 4}}], "page": 177, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "- All partner entities should put in a place systematic processes on how to make use", "metadata": {"headings": [{"headings_0": {"content": "Commission, to agree on a single system that should be rolled out to Local Governments to reduce operational costs of automating Local Governments.", "page": 177, "level": 4}}], "page": 177, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nof the shared data. The reports on action taken in regard to shared data should \nbe compiled and discussed at Top Management of each of the entities. \n", "metadata": {"headings": [{"headings_0": {"content": "Commission, to agree on a single system that should be rolled out to Local Governments to reduce operational costs of automating Local Governments.", "page": 177, "level": 4}}, [{"headings_0": {"content": "of the shared data. The reports on action taken in regard to shared data should", "page": 177, "level": 2}}], [{"headings_0": {"content": "of the shared data. The reports on action taken in regard to shared data should", "page": 177, "level": 2}}], [{"headings_0": {"content": "of the shared data. The reports on action taken in regard to shared data should", "page": 177, "level": 2}}]], "page": 177, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The Steering Committee of the Program should meet regularly so as to track implementation of the project and also pay attention, to solving identified program bottlenecks.", "metadata": {"headings": [{"headings_0": {"content": "of the shared data. The reports on action taken in regard to shared data should", "page": 177, "level": 2}}], "page": 177, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "- Field staff of the partnering institutions should harmonize their annual work plans, so as to enable them carryout joint field operations.", "metadata": {"headings": [{"headings_0": {"content": "of the shared data. The reports on action taken in regard to shared data should", "page": 177, "level": 2}}], "page": 177, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "of the shared data. The reports on action taken in regard to shared data should", "page": 177, "level": 2}}, [{"headings_0": {"content": "of the shared data. The reports on action taken in regard to shared data should", "page": 177, "level": 2}}]], "page": 177, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The Steering Committee and Program Owners should pick interest in project bottlenecks that are re-occurring and find means to solve them at the strategic level.", "metadata": {"headings": [{"headings_0": {"content": "of the shared data. The reports on action taken in regard to shared data should", "page": 177, "level": 2}}], "page": 177, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "of the shared data. The reports on action taken in regard to shared data should", "page": 177, "level": 2}}], "page": 177, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The Program Management needs to improvise a transparent and systematic way", "metadata": {"headings": [{"headings_0": {"content": "of the shared data. The reports on action taken in regard to shared data should", "page": 177, "level": 2}}], "page": 177, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "1. Notably since 2019, DES has been strengthening the collection and use of school level data and this is useful in supporting evidence-based decisions. However, it was observed as follows;", "metadata": {"headings": [{"headings_0": {"content": "Findings", "page": 181, "level": 5}}], "page": 181, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "Findings", "page": 181, "level": 5}}, [{"headings_0": {"content": "Findings", "page": 181, "level": 5}}]], "page": 181, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "2. DES lacked an Inspection Policy to guide the setting and defining of education", "metadata": {"headings": [{"headings_0": {"content": "Findings", "page": 181, "level": 5}}], "page": 181, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "standards in respect to inspection. This affected regulation of inspection activities \nat the operational level. \n", "metadata": {"headings": [{"headings_0": {"content": "standards in respect to inspection. This affected regulation of inspection activities", "page": 181, "level": 2}}, [{"headings_0": {"content": "standards in respect to inspection. This affected regulation of inspection activities", "page": 181, "level": 2}}], [{"headings_0": {"content": "standards in respect to inspection. This affected regulation of inspection activities", "page": 181, "level": 2}}]], "page": 181, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "3. An inspection strategy was also lacking, making it difficult to measure the effectiveness of the directorate in addressing the gaps in education.", "metadata": {"headings": [{"headings_0": {"content": "standards in respect to inspection. This affected regulation of inspection activities", "page": 181, "level": 2}}], "page": 181, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "4. DES doesn\u2019t undertake proper annual planning evidenced by lack of Annual Work", "metadata": {"headings": [{"headings_0": {"content": "standards in respect to inspection. This affected regulation of inspection activities", "page": 181, "level": 2}}], "page": 181, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nPlans and Budgets (AW&BS), thus the choice of schools, regions and the nature \nof inspections to undertake could not properly be determined. \n", "metadata": {"headings": [{"headings_0": {"content": "standards in respect to inspection. This affected regulation of inspection activities", "page": 181, "level": 2}}, [{"headings_0": {"content": "Plans and Budgets (AW&BS), thus the choice of schools, regions and the nature", "page": 181, "level": 2}}], [{"headings_0": {"content": "Plans and Budgets (AW&BS), thus the choice of schools, regions and the nature", "page": 181, "level": 2}}], [{"headings_0": {"content": "Plans and Budgets (AW&BS), thus the choice of schools, regions and the nature", "page": 181, "level": 2}}]], "page": 181, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "5. The shortcomings in annual planning were exacerbated by lack of a complete and comprehensive database of secondary schools in the country, which would have been a tool to inform selection for inspections.", "metadata": {"headings": [{"headings_0": {"content": "Plans and Budgets (AW&BS), thus the choice of schools, regions and the nature", "page": 181, "level": 2}}], "page": 181, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "6. Audit noted inadequacies in school inspections, manifested in form of irregular inspections, inadequate time allocated to inspection sessions and inadequate number of full inspections undertaken. The full inspections cover all aspects of schools\u2019 quality and functionality.", "metadata": {"headings": [{"headings_0": {"content": "Plans and Budgets (AW&BS), thus the choice of schools, regions and the nature", "page": 181, "level": 2}}], "page": 181, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Plans and Budgets (AW&BS), thus the choice of schools, regions and the nature", "page": 181, "level": 2}}], "page": 181, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "7. Besides the head teachers of the inspected schools, in some instances feedback was not given to stakeholders like teachers, Boards of Governors and Local", "metadata": {"headings": [{"headings_0": {"content": "Plans and Budgets (AW&BS), thus the choice of schools, regions and the nature", "page": 181, "level": 2}}], "page": 181, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nLeaders. This limits corrective actions towards improving teaching and learning \nand it also affects decision making. \n", "metadata": {"headings": [{"headings_0": {"content": "Plans and Budgets (AW&BS), thus the choice of schools, regions and the nature", "page": 181, "level": 2}}, [{"headings_0": {"content": "Leaders. This limits corrective actions towards improving teaching and learning", "page": 181, "level": 2}}], [{"headings_0": {"content": "Leaders. This limits corrective actions towards improving teaching and learning", "page": 181, "level": 2}}], [{"headings_0": {"content": "Leaders. This limits corrective actions towards improving teaching and learning", "page": 181, "level": 2}}]], "page": 181, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "8. Full implementation of inspection recommendations by schools is low, at only 7%.", "metadata": {"headings": [{"headings_0": {"content": "Leaders. This limits corrective actions towards improving teaching and learning", "page": 181, "level": 2}}], "page": 181, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "The other 93% of schools either partially implemented (64%) or did not implement \nat all, which is an impediment to performance improvement. \n", "metadata": {"headings": [{"headings_0": {"content": "The other 93% of schools either partially implemented (64%) or did not implement", "page": 181, "level": 2}}, [{"headings_0": {"content": "The other 93% of schools either partially implemented (64%) or did not implement", "page": 181, "level": 2}}], [{"headings_0": {"content": "The other 93% of schools either partially implemented (64%) or did not implement", "page": 181, "level": 2}}]], "page": 181, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "9. An impact assessment of inspection activities is yet to be undertaken since", "metadata": {"headings": [{"headings_0": {"content": "The other 93% of schools either partially implemented (64%) or did not implement", "page": 181, "level": 2}}], "page": 181, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "inception of DES the quality assurance arm of the MoES. Consequently, there was \nno effective assessment of impacts (negative and positive), their significance and \nexploration of potential mitigation measures to ensure DES meets its mandate. \n181 \nWhereas some of the inadequacies were attributed to funding constraints, proper \nprioritization and use of technological tools could address the majority of the issues. \nRecommendations \nAudit recommended that MoES and DES should;", "metadata": {"headings": [{"headings_0": {"content": "inception of DES the quality assurance arm of the MoES. Consequently, there was", "page": 181, "level": 2}}, [{"headings_0": {"content": "inception of DES the quality assurance arm of the MoES. Consequently, there was", "page": 181, "level": 2}}], [{"headings_0": {"content": "exploration of potential mitigation measures to ensure DES meets its mandate.", "page": 181, "level": 2}}], [{"headings_0": {"content": "exploration of potential mitigation measures to ensure DES meets its mandate.", "page": 181, "level": 2}}], [{"headings_0": {"content": "Whereas some of the inadequacies were attributed to funding constraints, proper", "page": 182, "level": 2}}], [{"headings_0": {"content": "Whereas some of the inadequacies were attributed to funding constraints, proper", "page": 182, "level": 2}}], [{"headings_0": {"content": "Recommendations", "page": 182, "level": 5}}], [{"headings_0": {"content": "Recommendations", "page": 182, "level": 5}}]], "page": 181, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Prioritize and engage relevant stakeholders for funding and any other associated", "metadata": {"headings": [{"headings_0": {"content": "Recommendations", "page": 182, "level": 5}}], "page": 182, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nsupport leading to the formulation of an Inspection Policy to guide DES inspection \nactivities. \n", "metadata": {"headings": [{"headings_0": {"content": "Recommendations", "page": 182, "level": 5}}, [{"headings_0": {"content": "support leading to the formulation of an Inspection Policy to guide DES inspection", "page": 182, "level": 2}}], [{"headings_0": {"content": "support leading to the formulation of an Inspection Policy to guide DES inspection", "page": 182, "level": 2}}], [{"headings_0": {"content": "support leading to the formulation of an Inspection Policy to guide DES inspection", "page": 182, "level": 2}}]], "page": 182, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Prioritize the formulation of a strategy to enable better planning, informed decision making and clarity of direction to enable the directorate to effectively achieve its mandate.", "metadata": {"headings": [{"headings_0": {"content": "support leading to the formulation of an Inspection Policy to guide DES inspection", "page": 182, "level": 2}}], "page": 182, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "- Emphasize the use of the rolled out e-inspection digital tool for standardized", "metadata": {"headings": [{"headings_0": {"content": "support leading to the formulation of an Inspection Policy to guide DES inspection", "page": 182, "level": 2}}], "page": 182, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \ncriteria and reporting to ensure better measurement of DES\u2019 Inspection \noutputs/performance. \n\uf0b7 Ensure the Directorate annually prepares AW&BS for better decision making, \nefficient resource allocation, enhanced performance measurement and proper accountability. \n", "metadata": {"headings": [{"headings_0": {"content": "support leading to the formulation of an Inspection Policy to guide DES inspection", "page": 182, "level": 2}}, [{"headings_0": {"content": "criteria and reporting to ensure better measurement of DES\u2019 Inspection", "page": 182, "level": 2}}], [{"headings_0": {"content": "criteria and reporting to ensure better measurement of DES\u2019 Inspection", "page": 182, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Ensure the Directorate annually prepares AW&BS for better decision making,", "page": 182, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Ensure the Directorate annually prepares AW&BS for better decision making,", "page": 182, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Ensure the Directorate annually prepares AW&BS for better decision making,", "page": 182, "level": 2}}]], "page": 182, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Ensure a complete and reliable database is maintained to support the DES during planning and implementation of school inspections for better achievement of school inspection objectives.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Ensure the Directorate annually prepares AW&BS for better decision making,", "page": 182, "level": 2}}], "page": 182, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "\uf0b7 Undertake proper planning by defining goals with actionable plans, re-assessing \nstaffing requirements in line with the inspection mandate and then engaging relevant stakeholders for improved resource allocation, better remuneration and facilitation to enable effective school inspections. \n", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Undertake proper planning by defining goals with actionable plans, re-assessing", "page": 182, "level": 2}}, [{"headings_0": {"content": "\uf0b7 Undertake proper planning by defining goals with actionable plans, re-assessing", "page": 182, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Undertake proper planning by defining goals with actionable plans, re-assessing", "page": 182, "level": 2}}]], "page": 182, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Enforce adherence to the inspection guidelines by the inspectors during school inspections by use of GPS locations and other established measures to ensure adequate coverage for better results.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Undertake proper planning by defining goals with actionable plans, re-assessing", "page": 182, "level": 2}}], "page": 182, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "- Ensure DES properly plans for inspections with emphasis on feedback mechanisms to all relevant stakeholders so that recommendations are implemented to foster effective teaching and learning.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Undertake proper planning by defining goals with actionable plans, re-assessing", "page": 182, "level": 2}}], "page": 182, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n\uf0b7 Consider developing a communication strategy to enhance the dissemination of \ninspection findings to the relevant stakeholders for action to be taken. \n", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Undertake proper planning by defining goals with actionable plans, re-assessing", "page": 182, "level": 2}}, [{"headings_0": {"content": "\uf0b7 Consider developing a communication strategy to enhance the dissemination of", "page": 182, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Consider developing a communication strategy to enhance the dissemination of", "page": 182, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Consider developing a communication strategy to enhance the dissemination of", "page": 182, "level": 2}}]], "page": 182, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Ensure DES explores the use of electronic feedback mechanisms like use of emails etc., especially to the head teachers and teaching staff of the schools inspected so that recommendations are timely actioned.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Consider developing a communication strategy to enhance the dissemination of", "page": 182, "level": 2}}], "page": 182, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "182", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Consider developing a communication strategy to enhance the dissemination of", "page": 182, "level": 2}}], "page": 182, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Consider enhancing the DES mandate by including enforcement function which is critical in ensuring inspection recommendations are implemented by the respective schools.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Consider developing a communication strategy to enhance the dissemination of", "page": 182, "level": 2}}], "page": 183, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Consider developing a communication strategy to enhance the dissemination of", "page": 182, "level": 2}}], "page": 183, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Periodically consolidate and analyse inspection report findings and recommendations and timely liaise with other relevant stakeholders leading to concerted efforts in improvement of teaching and learning in schools.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Consider developing a communication strategy to enhance the dissemination of", "page": 182, "level": 2}}], "page": 183, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Consider developing a communication strategy to enhance the dissemination of", "page": 182, "level": 2}}], "page": 183, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Ensure that Inspectors liaise with the school head teachers to design school", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Consider developing a communication strategy to enhance the dissemination of", "page": 182, "level": 2}}], "page": 183, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nimprovement plans to address inspection recommendations. The plans should be \nroutinely assessed to ascertain relevant and if possible make appropriate and timely adjustments.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Consider developing a communication strategy to enhance the dissemination of", "page": 182, "level": 2}}, [{"headings_0": {"content": "improvement plans to address inspection recommendations. The plans should be", "page": 183, "level": 2}}], [{"headings_0": {"content": "improvement plans to address inspection recommendations. The plans should be", "page": 183, "level": 2}}]], "page": 183, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Ensure that all schools inspected are issued inspection reports containing details of findings and recommendations for ease of implementation.", "metadata": {"headings": [{"headings_0": {"content": "improvement plans to address inspection recommendations. The plans should be", "page": 183, "level": 2}}], "page": 183, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "improvement plans to address inspection recommendations. The plans should be", "page": 183, "level": 2}}], "page": 183, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Ensure that DES incorporates follow up inspection activities in its planning in order to monitor implementation of recommendations to achieve improved teaching and learning in schools.", "metadata": {"headings": [{"headings_0": {"content": "improvement plans to address inspection recommendations. The plans should be", "page": 183, "level": 2}}], "page": 183, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "- The Ugandan side of Lake Victoria registered a significant decrease in the utilisation of illegal fishing gear between 2016 and 2020, with reductions ranging from 21.2% to 72.6%. Notably, reductions were recorded for: Beach and boat", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 There was increased surveillance following establishment of the Fisheries Protection Unit under the Uganda People\u2019s Defence Forces;", "page": 184, "level": 4}}], "page": 184, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nseines (43.4%), Monofilament gillnets (52.3%), Small seines (21.2%), Scoop nets \n(72.6%), Lift nets (60.7%), Traps (45.6%) and Cast nets (30.2%).", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 There was increased surveillance following establishment of the Fisheries Protection Unit under the Uganda People\u2019s Defence Forces;", "page": 184, "level": 4}}, [{"headings_0": {"content": "seines (43.4%), Monofilament gillnets (52.3%), Small seines (21.2%), Scoop nets", "page": 184, "level": 2}}], [{"headings_0": {"content": "seines (43.4%), Monofilament gillnets (52.3%), Small seines (21.2%), Scoop nets", "page": 184, "level": 2}}]], "page": 184, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Enactment of the Fisheries and Aquaculture Act, 2022, which prescribes much more stringent penalties for illegal fishing than the previous law;", "metadata": {"headings": [{"headings_0": {"content": "seines (43.4%), Monofilament gillnets (52.3%), Small seines (21.2%), Scoop nets", "page": 184, "level": 2}}], "page": 184, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "- Expedite engagements with the regulator to equip and enhance staffing levels for", "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT RECOMMENDATIONS", "page": 200, "level": 5}}], "page": 200, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "Operations and Maintenance (O&M). This includes the urgent streamlining of \ncasual labourers to support surveillance teams, building upon the existing semi- skilled labour force. \n200", "metadata": {"headings": [{"headings_0": {"content": "Operations and Maintenance (O&M). This includes the urgent streamlining of", "page": 200, "level": 2}}, [{"headings_0": {"content": "Operations and Maintenance (O&M). This includes the urgent streamlining of", "page": 200, "level": 2}}], [{"headings_0": {"content": "Operations and Maintenance (O&M). This includes the urgent streamlining of", "page": 200, "level": 2}}]], "page": 200, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Additionally, there should be ongoing efforts to procure and install shunt reactors in affected areas to control high grid voltages.\n- Expedite the investment in monopoles for high-risk areas.\n- Enhance the procurement and repair of CCTV cameras with expanded coverage.", "metadata": {"headings": [{"headings_0": {"content": "Operations and Maintenance (O&M). This includes the urgent streamlining of", "page": 200, "level": 2}}], "page": 201, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n\uf0b7 Consider advanced technologies for real-time detection and alert, increase security personnel at vulnerable locations like the Iganga substation.", "metadata": {"headings": [{"headings_0": {"content": "Operations and Maintenance (O&M). This includes the urgent streamlining of", "page": 200, "level": 2}}, [{"headings_0": {"content": "\uf0b7 Consider advanced technologies for real-time detection and alert, increase security personnel at vulnerable locations like the Iganga substation.", "page": 201, "level": 4}}]], "page": 201, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Expedite the replacement of aging energy meters to mitigate associated risks.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Consider advanced technologies for real-time detection and alert, increase security personnel at vulnerable locations like the Iganga substation.", "page": 201, "level": 4}}], "page": 201, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n\uf0b7 Address overdue replacements in strategic locations like Mpondwe, Katuna, \nCyanika, KPLC1 132 kV transmission line at Tororo, and Kyaka transmission line. \n\uf0b7 Conduct a thorough assessment of wayleaves and easements, considering the \nstatus of the corridor, to devise appropriate corrective action.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Consider advanced technologies for real-time detection and alert, increase security personnel at vulnerable locations like the Iganga substation.", "page": 201, "level": 4}}, [{"headings_0": {"content": "\uf0b7 Address overdue replacements in strategic locations like Mpondwe, Katuna,", "page": 201, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Address overdue replacements in strategic locations like Mpondwe, Katuna,", "page": 201, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Conduct a thorough assessment of wayleaves and easements, considering the", "page": 201, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Conduct a thorough assessment of wayleaves and easements, considering the", "page": 201, "level": 2}}]], "page": 201, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Implement a comprehensive approach involving company land documentation, enhanced land management strategies, and strengthened enforcement measures to safeguard the integrity of transmission line corridors.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Conduct a thorough assessment of wayleaves and easements, considering the", "page": 201, "level": 2}}], "page": 201, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "- The TB treatment success rate has steadily increased to 88% against a (readjusted) national target of 90%.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 High treatment coverage among incident cases of 103% (83,901/81,352) including 8,706 children, and 558 people with drug resistant TB.", "page": 213, "level": 4}}], "page": 213, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "- The country has a network of 320 GeneXpert machines in 290 health facilities", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 High treatment coverage among incident cases of 103% (83,901/81,352) including 8,706 children, and 558 people with drug resistant TB.", "page": 213, "level": 4}}], "page": 213, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nincluding 16-module machines in all regional referral hospitals. A total 14 \nGeneXpert machines, 38 Truenat machines and 11 LAMP machines were added to the TB diagnosis network during the FY. \n", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 High treatment coverage among incident cases of 103% (83,901/81,352) including 8,706 children, and 558 people with drug resistant TB.", "page": 213, "level": 4}}, [{"headings_0": {"content": "including 16-module machines in all regional referral hospitals. A total 14", "page": 213, "level": 2}}], [{"headings_0": {"content": "including 16-module machines in all regional referral hospitals. A total 14", "page": 213, "level": 2}}], [{"headings_0": {"content": "including 16-module machines in all regional referral hospitals. A total 14", "page": 213, "level": 2}}]], "page": 213, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The Ministry implemented the first CAST TB-Leprosy campaign led by NTLP, with", "metadata": {"headings": [{"headings_0": {"content": "including 16-module machines in all regional referral hospitals. A total 14", "page": 213, "level": 2}}], "page": 213, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "- Trained teachers from over 2,831 schools out of which 966 (34.12%) were", "metadata": {"headings": [{"headings_0": {"content": "The following achievements have been made by the NCDC in implementation of the LSEC:", "page": 221, "level": 2}}], "page": 221, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nGovernment aided and 1,865 (65.88%) were private schools. In addition, 1,600 \nmaster trainers were trained to facilitate knowledge transfer to other teachers in the country. \n", "metadata": {"headings": [{"headings_0": {"content": "The following achievements have been made by the NCDC in implementation of the LSEC:", "page": 221, "level": 2}}, [{"headings_0": {"content": "Government aided and 1,865 (65.88%) were private schools. In addition, 1,600", "page": 221, "level": 2}}], [{"headings_0": {"content": "Government aided and 1,865 (65.88%) were private schools. In addition, 1,600", "page": 221, "level": 2}}], [{"headings_0": {"content": "Government aided and 1,865 (65.88%) were private schools. In addition, 1,600", "page": 221, "level": 2}}]], "page": 221, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Developed and distributed syllabus prototypes to different schools in the country", "metadata": {"headings": [{"headings_0": {"content": "Government aided and 1,865 (65.88%) were private schools. In addition, 1,600", "page": 221, "level": 2}}], "page": 221, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "- The production departments for all the 12 Districts sampled had at least an extension worker undertaking the provision of extension services in each sub- county.", "metadata": {"headings": [{"headings_0": {"content": "Audit noted the following areas of commendable performance:", "page": 227, "level": 2}}], "page": 227, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Audit noted the following areas of commendable performance:", "page": 227, "level": 2}}], "page": 227, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- All the 12 Districts took deliberate efforts to identify farmers\u2019 needs and challenges and incorporated the same into the agricultural extension work plans and training sessions.", "metadata": {"headings": [{"headings_0": {"content": "Audit noted the following areas of commendable performance:", "page": 227, "level": 2}}], "page": 227, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "- All the 54 extension workers interviewed from the 27 sub counties disseminated information and technologies through a mix of methods including regular farm visits, demonstrations, training meetings, farmer field days, farm tours and farmer field schools.", "metadata": {"headings": [{"headings_0": {"content": "Audit noted the following areas of commendable performance:", "page": 227, "level": 2}}], "page": 227, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "Audit noted the following areas of commendable performance:", "page": 227, "level": 2}}], "page": 227, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The 54 extension workers had made efforts to mobilize farmers into groups", "metadata": {"headings": [{"headings_0": {"content": "Audit noted the following areas of commendable performance:", "page": 227, "level": 2}}], "page": 227, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nthrough sensitizations and taking advantage of the various Ministry programs for \nexample ACDP and PDM.", "metadata": {"headings": [{"headings_0": {"content": "Audit noted the following areas of commendable performance:", "page": 227, "level": 2}}, [{"headings_0": {"content": "through sensitizations and taking advantage of the various Ministry programs for", "page": 227, "level": 2}}], [{"headings_0": {"content": "through sensitizations and taking advantage of the various Ministry programs for", "page": 227, "level": 2}}]], "page": 227, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- There were various channels through which farmers could reach out to the extension workers at the district including extension workers\u2019 phone contacts, sub-", "metadata": {"headings": [{"headings_0": {"content": "through sensitizations and taking advantage of the various Ministry programs for", "page": 227, "level": 2}}], "page": 227, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \ncounty and parish political leaders, WhatsApp groups, trainings and also making \nvisits to the sub-county premises and these were known to the interviewed farmers. \n", "metadata": {"headings": [{"headings_0": {"content": "through sensitizations and taking advantage of the various Ministry programs for", "page": 227, "level": 2}}, [{"headings_0": {"content": "county and parish political leaders, WhatsApp groups, trainings and also making", "page": 227, "level": 2}}], [{"headings_0": {"content": "county and parish political leaders, WhatsApp groups, trainings and also making", "page": 227, "level": 2}}], [{"headings_0": {"content": "county and parish political leaders, WhatsApp groups, trainings and also making", "page": 227, "level": 2}}]], "page": 227, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Farmer profiling was being undertaken in 9 out of the 12 Districts which helped the extension workers to collect information about the farmers\u2019 names, the enterprise in which they dealt, the acreage of land under agricultural use, the nature of agriculture being carried out (subsistence or commercial), age and gender.", "metadata": {"headings": [{"headings_0": {"content": "county and parish political leaders, WhatsApp groups, trainings and also making", "page": 227, "level": 2}}], "page": 227, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "county and parish political leaders, WhatsApp groups, trainings and also making", "page": 227, "level": 2}}], "page": 227, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- AEWs for all the 12 Districts sampled prepared individual work plans and performance plans based on the needs identified and assessed during various extension activities like farmer trainings at group and individual level, parish level", "metadata": {"headings": [{"headings_0": {"content": "county and parish political leaders, WhatsApp groups, trainings and also making", "page": 227, "level": 2}}], "page": 227, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "- Improving the quality of care for patients from an average of 44.68% in 2020 to 72.48% in 2023;", "metadata": {"headings": [{"headings_0": {"content": "KEY AUDIT FINDINGS", "page": 230, "level": 5}}], "page": 230, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "\uf0b7 Providing services to many cancer patients, with several centres receiving \nsignificant patient traffic; and", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Providing services to many cancer patients, with several centres receiving", "page": 230, "level": 2}}, [{"headings_0": {"content": "\uf0b7 Providing services to many cancer patients, with several centres receiving", "page": 230, "level": 2}}]], "page": 230, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Conducting cancer research in 132 different areas over the last 5 years.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Providing services to many cancer patients, with several centres receiving", "page": 230, "level": 2}}], "page": 230, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "However, the following areas for improvement were also identified:", "metadata": {"headings": [{"headings_0": {"content": "However, the following areas for improvement were also identified:", "page": 230, "level": 2}}], "page": 230, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "1. UCI only treated 5,071 (14%) of the 34,000 new cancer cases in 2023. The institute lacked data on patients receiving treatment at other public and private centres.", "metadata": {"headings": [{"headings_0": {"content": "However, the following areas for improvement were also identified:", "page": 230, "level": 2}}], "page": 230, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "However, the following areas for improvement were also identified:", "page": 230, "level": 2}}], "page": 230, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "2. Uganda had three (3) functional cancer registries that cover less than 10% of the", "metadata": {"headings": [{"headings_0": {"content": "However, the following areas for improvement were also identified:", "page": 230, "level": 2}}], "page": 230, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nUgandan population. The registries in Kampala, Gulu and Mayuge respectively \ncatered for only 2.4, 2 and 0.7 million people only, out of an estimated nationwide \npopulation of 44.2 million people. They also cover only 16 out of 146 districts \ncountrywide. Despite plans to establish the Mbarara cancer registry, it was not \nyet fully operational. Furthermore, UCI did not maintain vital monitoring data showing performance of the services provided by the Institute, for example, patient waiting time. Although UCI spent UGX.11,804,265,000 on purchase of \nvarious equipment, some of it was not installed or denying patients access to services. \n", "metadata": {"headings": [{"headings_0": {"content": "However, the following areas for improvement were also identified:", "page": 230, "level": 2}}, [{"headings_0": {"content": "Ugandan population. The registries in Kampala, Gulu and Mayuge respectively", "page": 230, "level": 2}}], [{"headings_0": {"content": "Ugandan population. The registries in Kampala, Gulu and Mayuge respectively", "page": 230, "level": 2}}], [{"headings_0": {"content": "population of 44.2 million people. They also cover only 16 out of 146 districts", "page": 230, "level": 2}}], [{"headings_0": {"content": "population of 44.2 million people. They also cover only 16 out of 146 districts", "page": 230, "level": 2}}], [{"headings_0": {"content": "yet fully operational. Furthermore, UCI did not maintain vital monitoring data showing performance of the services provided by the Institute, for example, patient waiting time. Although UCI spent UGX.11,804,265,000 on purchase of", "page": 230, "level": 4}}], [{"headings_0": {"content": "yet fully operational. Furthermore, UCI did not maintain vital monitoring data showing performance of the services provided by the Institute, for example, patient waiting time. Although UCI spent UGX.11,804,265,000 on purchase of", "page": 230, "level": 4}}], [{"headings_0": {"content": "yet fully operational. Furthermore, UCI did not maintain vital monitoring data showing performance of the services provided by the Institute, for example, patient waiting time. Although UCI spent UGX.11,804,265,000 on purchase of", "page": 230, "level": 4}}]], "page": 230, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "3. The Bed Occupancy Rate was 99% and 201% for UCI main centre and Mbarara", "metadata": {"headings": [{"headings_0": {"content": "yet fully operational. Furthermore, UCI did not maintain vital monitoring data showing performance of the services provided by the Institute, for example, patient waiting time. Although UCI spent UGX.11,804,265,000 on purchase of", "page": 230, "level": 4}}], "page": 230, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "regional center respectively. Additional beds had been provided within the wards \n230 \nto cater for higher numbers compared to the UCI design capacity which was 114 beds, resulting in congestion (including being placed on floors). This exposes \npatients to the risk of hospital-acquired infections.", "metadata": {"headings": [{"headings_0": {"content": "regional center respectively. Additional beds had been provided within the wards", "page": 230, "level": 2}}, [{"headings_0": {"content": "regional center respectively. Additional beds had been provided within the wards", "page": 230, "level": 2}}], [{"headings_0": {"content": "to cater for higher numbers compared to the UCI design capacity which was 114 beds, resulting in congestion (including being placed on floors). This exposes", "page": 231, "level": 4}}], [{"headings_0": {"content": "to cater for higher numbers compared to the UCI design capacity which was 114 beds, resulting in congestion (including being placed on floors). This exposes", "page": 231, "level": 4}}]], "page": 230, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "4. Essential medical supplies such as intravenous fluids and gloves at the main UCI", "metadata": {"headings": [{"headings_0": {"content": "to cater for higher numbers compared to the UCI design capacity which was 114 beds, resulting in congestion (including being placed on floors). This exposes", "page": 231, "level": 4}}], "page": 231, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nmain centre on Mulago hill were stored in corridors of patient wards due to the absence of storage space for these supplies. This took up already limited space for provision of services. I also noted lack of space to store equipment that was not installed at the time of the audit. For instance, PET equipment was stored in \nthe area meant for patients waiting for Radiation Oncology treatment, while boxes \nof medicines were stored in wards and at OPD. \n", "metadata": {"headings": [{"headings_0": {"content": "to cater for higher numbers compared to the UCI design capacity which was 114 beds, resulting in congestion (including being placed on floors). This exposes", "page": 231, "level": 4}}, [{"headings_0": {"content": "main centre on Mulago hill were stored in corridors of patient wards due to the absence of storage space for these supplies. This took up already limited space for provision of services. I also noted lack of space to store equipment that was not installed at the time of the audit. For instance, PET equipment was stored in", "page": 231, "level": 4}}], [{"headings_0": {"content": "main centre on Mulago hill were stored in corridors of patient wards due to the absence of storage space for these supplies. This took up already limited space for provision of services. I also noted lack of space to store equipment that was not installed at the time of the audit. For instance, PET equipment was stored in", "page": 231, "level": 4}}], [{"headings_0": {"content": "of medicines were stored in wards and at OPD.", "page": 231, "level": 2}}], [{"headings_0": {"content": "of medicines were stored in wards and at OPD.", "page": 231, "level": 2}}]], "page": 231, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "5. UCI had not collected data on changes in the cancer risk over the years based on", "metadata": {"headings": [{"headings_0": {"content": "of medicines were stored in wards and at OPD.", "page": 231, "level": 2}}], "page": 231, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "movement of risk factors including tobacco use, alcohol use, diabetes, HIV, use of counterfeit products and dietary risk factors. Consequently, the impact of the Institute\u2019s activities and interventions towards prevention of cancer is unknown. \n6. Information, Education and Communication (IEC) materials developed by UCI in \n2018 and disseminated to four health workers per district in 122 districts were lost by the recipients and not further disseminated to other health workers in the districts. As a result, the health education programmes within communities did not incorporate cancer prevention and control messages to communities which limited \ndownstream impact. Training for 4 health workers per district lacked broader dissemination. Outreach programs were restricted to facilities with community \npopulations missing out.", "metadata": {"headings": [{"headings_0": {"content": "movement of risk factors including tobacco use, alcohol use, diabetes, HIV, use of counterfeit products and dietary risk factors. Consequently, the impact of the Institute\u2019s activities and interventions towards prevention of cancer is unknown.", "page": 231, "level": 4}}, [{"headings_0": {"content": "6. Information, Education and Communication (IEC) materials developed by UCI in", "page": 231, "level": 2}}], [{"headings_0": {"content": "6. Information, Education and Communication (IEC) materials developed by UCI in", "page": 231, "level": 2}}], [{"headings_0": {"content": "downstream impact. Training for 4 health workers per district lacked broader dissemination. Outreach programs were restricted to facilities with community", "page": 231, "level": 4}}], [{"headings_0": {"content": "downstream impact. Training for 4 health workers per district lacked broader dissemination. Outreach programs were restricted to facilities with community", "page": 231, "level": 4}}]], "page": 231, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "7. Despite conducting research in 132 different areas over the last 5 years, UCI had", "metadata": {"headings": [{"headings_0": {"content": "downstream impact. Training for 4 health workers per district lacked broader dissemination. Outreach programs were restricted to facilities with community", "page": 231, "level": 4}}], "page": 231, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nnot presented any policy briefs presented to Cabinet, Ministry of Health (MOH) or \nother agencies involved in the management of cancer to inform policy direction and formulation. \nKEY AUDIT RECOMMENDATIONS \nI advise the accounting officer of Uganda Cancer Institute to:", "metadata": {"headings": [{"headings_0": {"content": "downstream impact. Training for 4 health workers per district lacked broader dissemination. Outreach programs were restricted to facilities with community", "page": 231, "level": 4}}, [{"headings_0": {"content": "not presented any policy briefs presented to Cabinet, Ministry of Health (MOH) or", "page": 231, "level": 2}}], [{"headings_0": {"content": "not presented any policy briefs presented to Cabinet, Ministry of Health (MOH) or", "page": 231, "level": 2}}], [{"headings_0": {"content": "KEY AUDIT RECOMMENDATIONS", "page": 231, "level": 5}}], [{"headings_0": {"content": "I advise the accounting officer of Uganda Cancer Institute to:", "page": 231, "level": 2}}]], "page": 231, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "1. Expedite the establishment of the National Cancer registry to capture data from the entire country.", "metadata": {"headings": [{"headings_0": {"content": "I advise the accounting officer of Uganda Cancer Institute to:", "page": 231, "level": 2}}], "page": 231, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n2. Incorporate Quality Oncology Practice Initiative measures in the evaluation \nframework of the institute and targets set for each parameter to enable measurement of satisfactory performance. \n", "metadata": {"headings": [{"headings_0": {"content": "I advise the accounting officer of Uganda Cancer Institute to:", "page": 231, "level": 2}}, [{"headings_0": {"content": "2. Incorporate Quality Oncology Practice Initiative measures in the evaluation", "page": 231, "level": 2}}], [{"headings_0": {"content": "2. Incorporate Quality Oncology Practice Initiative measures in the evaluation", "page": 231, "level": 2}}], [{"headings_0": {"content": "2. Incorporate Quality Oncology Practice Initiative measures in the evaluation", "page": 231, "level": 2}}]], "page": 231, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "3. Expedite the completion of the multipurpose building and the 350 bed inpatient building so that all uninstalled equipment is installed and made available for the service of patients.", "metadata": {"headings": [{"headings_0": {"content": "2. Incorporate Quality Oncology Practice Initiative measures in the evaluation", "page": 231, "level": 2}}], "page": 231, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "2. Incorporate Quality Oncology Practice Initiative measures in the evaluation", "page": 231, "level": 2}}], "page": 231, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "4. Liaise with Ministry of Finance Planning and Economic Development to ensure operationalization of the new staffing structure to ensure faster service delivery.", "metadata": {"headings": [{"headings_0": {"content": "2. Incorporate Quality Oncology Practice Initiative measures in the evaluation", "page": 231, "level": 2}}], "page": 231, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "231", "metadata": {"headings": [{"headings_0": {"content": "2. Incorporate Quality Oncology Practice Initiative measures in the evaluation", "page": 231, "level": 2}}], "page": 231, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "5. Ensure that a proper needs assessment is undertaken to ensure that the planned regional centres are adequate to manage the burden of cancer in the respective regions.", "metadata": {"headings": [{"headings_0": {"content": "2. Incorporate Quality Oncology Practice Initiative measures in the evaluation", "page": 231, "level": 2}}], "page": 232, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "2. Incorporate Quality Oncology Practice Initiative measures in the evaluation", "page": 231, "level": 2}}, [{"headings_0": {"content": "2. Incorporate Quality Oncology Practice Initiative measures in the evaluation", "page": 231, "level": 2}}]], "page": 232, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "6. Expedite the completion of the infrastructure at the institute and satellite centres to create more capacity for managing patients.", "metadata": {"headings": [{"headings_0": {"content": "2. Incorporate Quality Oncology Practice Initiative measures in the evaluation", "page": 231, "level": 2}}], "page": 232, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "2. Incorporate Quality Oncology Practice Initiative measures in the evaluation", "page": 231, "level": 2}}], "page": 232, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "7. Coordinate with all stakeholders involved in the management of cancer to ensure uniformity of cancer control messages/information distributed to the population.", "metadata": {"headings": [{"headings_0": {"content": "2. Incorporate Quality Oncology Practice Initiative measures in the evaluation", "page": 231, "level": 2}}], "page": 232, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "8. Develop measures for the uptake of all research undertakings of the institute such that they contribute to cancer control measures at all levels of cancer management in the country.", "metadata": {"headings": [{"headings_0": {"content": "2. Incorporate Quality Oncology Practice Initiative measures in the evaluation", "page": 231, "level": 2}}], "page": 232, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "1. Provide for marketing and general public awareness of the new infrastructure", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer of the Ministry of Tourism Wildlife and antiquities", "page": 234, "level": 2}}], "page": 234, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \ndevelopments at the Mountain Rwenzori sites to attract visitors \n", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer of the Ministry of Tourism Wildlife and antiquities", "page": 234, "level": 2}}, [{"headings_0": {"content": "developments at the Mountain Rwenzori sites to attract visitors", "page": 234, "level": 2}}], [{"headings_0": {"content": "developments at the Mountain Rwenzori sites to attract visitors", "page": 234, "level": 2}}]], "page": 234, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "2. Engage the Uganda Wildlife Authority to put in place a robust framework for", "metadata": {"headings": [{"headings_0": {"content": "developments at the Mountain Rwenzori sites to attract visitors", "page": 234, "level": 2}}], "page": 234, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "documenting visitors\u2019 experiences on the Mountain Rwenzori, including areas for improvement. The information collected from this framework should be routinely \nanalysed and used for decision making purposes on the mountain. \n3. Engage the Ministry of Finance Planning and Economic Development (MoFPED) and Parliament to ensure sufficient appropriation and warrants for the project.", "metadata": {"headings": [{"headings_0": {"content": "documenting visitors\u2019 experiences on the Mountain Rwenzori, including areas for improvement. The information collected from this framework should be routinely", "page": 234, "level": 4}}, [{"headings_0": {"content": "documenting visitors\u2019 experiences on the Mountain Rwenzori, including areas for improvement. The information collected from this framework should be routinely", "page": 234, "level": 4}}], [{"headings_0": {"content": "3. Engage the Ministry of Finance Planning and Economic Development (MoFPED) and Parliament to ensure sufficient appropriation and warrants for the project.", "page": 234, "level": 4}}]], "page": 234, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "4. Ensure that future projects undertaken by the Ministry have components that clearly stipulate how the local communities will benefit from the given projects, and the frameworks for measuring these benefits.", "metadata": {"headings": [{"headings_0": {"content": "3. Engage the Ministry of Finance Planning and Economic Development (MoFPED) and Parliament to ensure sufficient appropriation and warrants for the project.", "page": 234, "level": 4}}], "page": 234, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "3. Engage the Ministry of Finance Planning and Economic Development (MoFPED) and Parliament to ensure sufficient appropriation and warrants for the project.", "page": 234, "level": 4}}], "page": 234, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "5. Increase coverage of infrastructure on the Mountain Rwenzori in line with project plans and the needs of visitors", "metadata": {"headings": [{"headings_0": {"content": "3. Engage the Ministry of Finance Planning and Economic Development (MoFPED) and Parliament to ensure sufficient appropriation and warrants for the project.", "page": 234, "level": 4}}], "page": 234, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "3. Engage the Ministry of Finance Planning and Economic Development (MoFPED) and Parliament to ensure sufficient appropriation and warrants for the project.", "page": 234, "level": 4}}], "page": 234, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "6. Engage with UWA to develop operational and maintenance arrangements of both new and existing infrastructures to ensure sustained use of the same by visitors to the mountain.", "metadata": {"headings": [{"headings_0": {"content": "3. Engage the Ministry of Finance Planning and Economic Development (MoFPED) and Parliament to ensure sufficient appropriation and warrants for the project.", "page": 234, "level": 4}}], "page": 234, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "3. Engage the Ministry of Finance Planning and Economic Development (MoFPED) and Parliament to ensure sufficient appropriation and warrants for the project.", "page": 234, "level": 4}}, [{"headings_0": {"content": "3. Engage the Ministry of Finance Planning and Economic Development (MoFPED) and Parliament to ensure sufficient appropriation and warrants for the project.", "page": 234, "level": 4}}]], "page": 234, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "7. Develop a monitoring and evaluation framework for the project and ensure that all monitoring and evaluation activities are undertaken as scheduled and reported", "metadata": {"headings": [{"headings_0": {"content": "3. Engage the Ministry of Finance Planning and Economic Development (MoFPED) and Parliament to ensure sufficient appropriation and warrants for the project.", "page": 234, "level": 4}}], "page": 234, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "- There was lack of engineer\u2019s estimates for the assessed project items which should have guided the budgeting and procurement processes. And there was high unit rate of key items which were attributed to bidder\u2019s strategies, market prices of", "metadata": {"headings": [{"headings_0": {"content": "rain water harvesting tanks were assessed and I noted that;", "page": 236, "level": 2}}], "page": 236, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nconstruction materials, type of contracts (Admeasurement / Lump Sum), \ngeographical location of the project sites and considerations for risk factors. \nI also observed that 41 (82%) of the 50 DLGs had projects with physical progress lag, \nwhere projects were not completed within contractual timelines. Most DLGs lacked \nadequate and detailed payment supporting documents and there was untimely payment of IPCs in some DLGs. For all 207 projects assessed in all the 50 DLGs, material test results were not available on file.", "metadata": {"headings": [{"headings_0": {"content": "rain water harvesting tanks were assessed and I noted that;", "page": 236, "level": 2}}, [{"headings_0": {"content": "construction materials, type of contracts (Admeasurement / Lump Sum),", "page": 236, "level": 2}}], [{"headings_0": {"content": "construction materials, type of contracts (Admeasurement / Lump Sum),", "page": 236, "level": 2}}], [{"headings_0": {"content": "construction materials, type of contracts (Admeasurement / Lump Sum),", "page": 236, "level": 2}}], [{"headings_0": {"content": "where projects were not completed within contractual timelines. Most DLGs lacked", "page": 236, "level": 2}}], [{"headings_0": {"content": "where projects were not completed within contractual timelines. Most DLGs lacked", "page": 236, "level": 2}}]], "page": 236, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The water facilities were non-functional at the time of the audit in various locations in 14 DLGs and only 9 out of 50 DLGs prioritized allocation of funds for Operation and maintenance of infrastructure projects.", "metadata": {"headings": [{"headings_0": {"content": "where projects were not completed within contractual timelines. Most DLGs lacked", "page": 236, "level": 2}}], "page": 236, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "where projects were not completed within contractual timelines. Most DLGs lacked", "page": 236, "level": 2}}, [{"headings_0": {"content": "where projects were not completed within contractual timelines. Most DLGs lacked", "page": 236, "level": 2}}]], "page": 236, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- 48 DLGs (96%) did not conduct Environmental screening of projects as evidenced from the lack of screening reports as well as health and safety plans and therefore failed to implement mitigation measures associated with the projects.", "metadata": {"headings": [{"headings_0": {"content": "where projects were not completed within contractual timelines. Most DLGs lacked", "page": 236, "level": 2}}], "page": 236, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "where projects were not completed within contractual timelines. Most DLGs lacked", "page": 236, "level": 2}}], "page": 236, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- 18 (9%) of the 207 projects had facilities with major defects which included multiple cracks on Ferro cement tanks, sunken foundation on platform of shallow", "metadata": {"headings": [{"headings_0": {"content": "where projects were not completed within contractual timelines. Most DLGs lacked", "page": 236, "level": 2}}], "page": 236, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "wells. Also 80 projects (39%) had minor defects especially in form dents on borehole platforms, drainage channels, peelings of rough cast on Ferro cement \ntanks among other. \nTheme 3: Delivery of services", "metadata": {"headings": [{"headings_0": {"content": "wells. Also 80 projects (39%) had minor defects especially in form dents on borehole platforms, drainage channels, peelings of rough cast on Ferro cement", "page": 236, "level": 4}}, [{"headings_0": {"content": "wells. Also 80 projects (39%) had minor defects especially in form dents on borehole platforms, drainage channels, peelings of rough cast on Ferro cement", "page": 236, "level": 4}}], [{"headings_0": {"content": "Theme 3: Delivery of services", "page": 236, "level": 5}}]], "page": 236, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- I noted that; 32 boreholes (8.8%) out of 363 deep boreholes in 18 DLGs had a low water yield, it took more than 2 minutes to fill up a 20 litre jerrycan. The Water", "metadata": {"headings": [{"headings_0": {"content": "Theme 3: Delivery of services", "page": 236, "level": 5}}], "page": 236, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nUser committees(WUCs) were non- functional as evidenced from absence of records of WUCs for 332 (63.7%) out of 521 water facilities visited, and there was \nlack of vital infrastructure like hedges and grass around the facilities, drainage channels and soak pits on some of the water facilities. \n", "metadata": {"headings": [{"headings_0": {"content": "Theme 3: Delivery of services", "page": 236, "level": 5}}, [{"headings_0": {"content": "User committees(WUCs) were non- functional as evidenced from absence of records of WUCs for 332 (63.7%) out of 521 water facilities visited, and there was", "page": 236, "level": 4}}], [{"headings_0": {"content": "User committees(WUCs) were non- functional as evidenced from absence of records of WUCs for 332 (63.7%) out of 521 water facilities visited, and there was", "page": 236, "level": 4}}], [{"headings_0": {"content": "User committees(WUCs) were non- functional as evidenced from absence of records of WUCs for 332 (63.7%) out of 521 water facilities visited, and there was", "page": 236, "level": 4}}]], "page": 236, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- On supervision of water facilities, I noted that 79 did not receive any supervisory", "metadata": {"headings": [{"headings_0": {"content": "User committees(WUCs) were non- functional as evidenced from absence of records of WUCs for 332 (63.7%) out of 521 water facilities visited, and there was", "page": 236, "level": 4}}], "page": 236, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "quarterly inspection visits by the DWO\u2019s staff, 71 water sources received at least \n236 \n1 inspection visit in the year, 23 water sources received 2 inspections, 9 water sources received 3 inspections.", "metadata": {"headings": [{"headings_0": {"content": "quarterly inspection visits by the DWO\u2019s staff, 71 water sources received at least", "page": 236, "level": 2}}, [{"headings_0": {"content": "quarterly inspection visits by the DWO\u2019s staff, 71 water sources received at least", "page": 236, "level": 2}}], [{"headings_0": {"content": "quarterly inspection visits by the DWO\u2019s staff, 71 water sources received at least", "page": 236, "level": 2}}]], "page": 236, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- On existence of budget and expenditure for water facility maintenance; I noted", "metadata": {"headings": [{"headings_0": {"content": "quarterly inspection visits by the DWO\u2019s staff, 71 water sources received at least", "page": 236, "level": 2}}], "page": 237, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nthat twenty-one (21) DLGs did not budget for maintenance of water facilities, and \nmaintenance expenditures for 18 DLGs were above the budgets due to more boreholes that were rehabilitated during Covid \u2013 19 Pandemic. Three (3) DLGs had no budget for maintenance but spent funds on maintenance.", "metadata": {"headings": [{"headings_0": {"content": "quarterly inspection visits by the DWO\u2019s staff, 71 water sources received at least", "page": 236, "level": 2}}, [{"headings_0": {"content": "that twenty-one (21) DLGs did not budget for maintenance of water facilities, and", "page": 237, "level": 2}}], [{"headings_0": {"content": "that twenty-one (21) DLGs did not budget for maintenance of water facilities, and", "page": 237, "level": 2}}]], "page": 237, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- On accessibility of safe water to the community; I noted that, the average number of water sources per village was less than one (1) in at least 25 villages in 11", "metadata": {"headings": [{"headings_0": {"content": "that twenty-one (21) DLGs did not budget for maintenance of water facilities, and", "page": 237, "level": 2}}], "page": 237, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "- I noted that there was lack of engineer\u2019s estimates for all the assessed project", "metadata": {"headings": [{"headings_0": {"content": "In this theme the assessment focused on 15 infrastructural projects in 12 DLGs of", "page": 239, "level": 2}}], "page": 239, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nitems and there was high unit rate of key project items. I also observed poor record keeping in 6 DLGs that led to absence of payment vouchers to enable \nadequate audit assessment.", "metadata": {"headings": [{"headings_0": {"content": "In this theme the assessment focused on 15 infrastructural projects in 12 DLGs of", "page": 239, "level": 2}}, [{"headings_0": {"content": "items and there was high unit rate of key project items. I also observed poor record keeping in 6 DLGs that led to absence of payment vouchers to enable", "page": 239, "level": 4}}], [{"headings_0": {"content": "items and there was high unit rate of key project items. I also observed poor record keeping in 6 DLGs that led to absence of payment vouchers to enable", "page": 239, "level": 4}}]], "page": 239, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- I also noted that in the 12 DLGs contract supervision and monitoring arrangements were inadequate which was attributed to lack of quality project supervision reports, evidence of approved supervising personnel and record of site meetings, and environmental screening reports as well as health and safety plans.", "metadata": {"headings": [{"headings_0": {"content": "items and there was high unit rate of key project items. I also observed poor record keeping in 6 DLGs that led to absence of payment vouchers to enable", "page": 239, "level": 4}}], "page": 239, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nTheme 3: Delivery of services \n", "metadata": {"headings": [{"headings_0": {"content": "items and there was high unit rate of key project items. I also observed poor record keeping in 6 DLGs that led to absence of payment vouchers to enable", "page": 239, "level": 4}}, [{"headings_0": {"content": "Theme 3: Delivery of services", "page": 239, "level": 5}}], [{"headings_0": {"content": "Theme 3: Delivery of services", "page": 239, "level": 5}}]], "page": 239, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- I noted the existence of low extension services for crop sub sector and 19 of the 50 DLGs achieved at least 90.0% of the targeted farmers receiving extension services for crop production. Six (6) DLGs (12%) lacked evidence for generation and adoption of improved agronomical technologies, and establishment of demonstration/seed multiplication sites.", "metadata": {"headings": [{"headings_0": {"content": "Theme 3: Delivery of services", "page": 239, "level": 5}}], "page": 239, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "- I noted on assessment of crop production yields of 3 major crops in DLGs, three crops did not meet the sub regional standard crop yields in 4 DLGs (8%) Only 1", "metadata": {"headings": [{"headings_0": {"content": "Theme 3: Delivery of services", "page": 239, "level": 5}}], "page": 239, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \ncrop met sub regional standard in 11 DLGs (22%), while 8 DLGs (16%) had no data to assess crop yield. Low yields were attributed to; Low uptake of fertilizers, \nClimate changes such as drought, floods, High costs of cultivation and, Low application of modern farming practices.", "metadata": {"headings": [{"headings_0": {"content": "Theme 3: Delivery of services", "page": 239, "level": 5}}, [{"headings_0": {"content": "crop met sub regional standard in 11 DLGs (22%), while 8 DLGs (16%) had no data to assess crop yield. Low yields were attributed to; Low uptake of fertilizers,", "page": 239, "level": 4}}], [{"headings_0": {"content": "crop met sub regional standard in 11 DLGs (22%), while 8 DLGs (16%) had no data to assess crop yield. Low yields were attributed to; Low uptake of fertilizers,", "page": 239, "level": 4}}]], "page": 239, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- I also noted that 14 DLGs (28%) did not conduct any supervisory visits in the financial year 2019/2020 as they lacked supervisory reports to confirm, and 34", "metadata": {"headings": [{"headings_0": {"content": "crop met sub regional standard in 11 DLGs (22%), while 8 DLGs (16%) had no data to assess crop yield. Low yields were attributed to; Low uptake of fertilizers,", "page": 239, "level": 4}}], "page": 239, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nDLGs (68%) had staffing levels below the standard of 75% and the District \nAgricultural Engineers for the irrigation subsector were not recruited in 9 DLGs \n(18%) \nKEY AUDIT RECOMMENDATIONS FOR THE PRODUCTION AND MARKETING SECTOR \nThe Accounting Officers of the District Local Governments in conjunction with the relevant stakeholder holders should; \n239 \n(i) \nEnsure poor document management causing unavailability of necessary reference \ndocuments for accountability of funds is addressed. DLGs need to adopt electronic filing system as backup filing of key documents. \n(ii) Ensure that the Production and Marketing Sector should realistically plan \nachievable outputs. \n(iii) \nEnsure that the Production and Marketing Sector officials are trained to acquire management skills to ensure adherence to the planned timeliness and timely delivery of project outputs. \n(iv) Ensure that the production and marketing coordinators supervises AEOs and \nregularly prepare and submit status reports on the activities of the established farmer\u2019s groups in their respective sub counties. \n(v) \nEnsure that the mechanisms are devised to attract and retain agrobusiness input suppliers for easy access by the farmers. \nC. PREVAILING CONDITIONS IN REFUGEE HOSTING DISTRICTS IN HEALTH, EDUCATION, MICRO IRRIGATION, WATER AND SANITATION SECTORS \nThe prevailing conditions (quality, utilization and availability of vital infrastructure \nand services) in the Education, Health, Water and Environment Sectors and Micro- \nscale irrigation within refugee settlement camps of Nakivale and Oruchinga in \nIsingiro DLG, Rwamwanja in Kamwenge DLG, Kyaka in Kyegegwa DLG, Kyangwali in Kikuube DLG, Kiryandongo in Kiryandongo DLG, Bidibidi in Koboko DLG, Rhino camp in both Madi-Okollo DLG and Terego DLG, Maaji and Oliji in Adjumani DLG, Palabek in Lamwo DLG and Palorinya in Obongi DLG. \nBelow are the findings for each assessed sector; \n1. EDUCATION SECTOR \nIn this sector, the assessment focused 46 primary and 8 secondary schools across the 11-refugee host DLGs. \na) Quality of Education services provided in schools \nI noted that for;", "metadata": {"headings": [{"headings_0": {"content": "crop met sub regional standard in 11 DLGs (22%), while 8 DLGs (16%) had no data to assess crop yield. Low yields were attributed to; Low uptake of fertilizers,", "page": 239, "level": 4}}, [{"headings_0": {"content": "DLGs (68%) had staffing levels below the standard of 75% and the District", "page": 239, "level": 2}}], [{"headings_0": {"content": "DLGs (68%) had staffing levels below the standard of 75% and the District", "page": 239, "level": 2}}], [{"headings_0": {"content": "(18%)", "page": 239, "level": 2}}], [{"headings_0": {"content": "KEY AUDIT RECOMMENDATIONS FOR THE PRODUCTION AND MARKETING SECTOR", "page": 239, "level": 5}}], [{"headings_0": {"content": "KEY AUDIT RECOMMENDATIONS FOR THE PRODUCTION AND MARKETING SECTOR", "page": 239, "level": 5}}], [{"headings_0": {"content": "KEY AUDIT RECOMMENDATIONS FOR THE PRODUCTION AND MARKETING SECTOR", "page": 239, "level": 5}}], [{"headings_0": {"content": "(i)", "page": 240, "level": 5}}], [{"headings_0": {"content": "Ensure poor document management causing unavailability of necessary reference", "page": 240, "level": 2}}], [{"headings_0": {"content": "Ensure poor document management causing unavailability of necessary reference", "page": 240, "level": 2}}], [{"headings_0": {"content": "(ii) Ensure that the Production and Marketing Sector should realistically plan", "page": 240, "level": 2}}], [{"headings_0": {"content": "(ii) Ensure that the Production and Marketing Sector should realistically plan", "page": 240, "level": 2}}], [{"headings_0": {"content": "(iii)", "page": 240, "level": 5}}], [{"headings_0": {"content": "(iii)", "page": 240, "level": 5}}], [{"headings_0": {"content": "(iv) Ensure that the production and marketing coordinators supervises AEOs and", "page": 240, "level": 2}}], [{"headings_0": {"content": "(iv) Ensure that the production and marketing coordinators supervises AEOs and", "page": 240, "level": 2}}], [{"headings_0": {"content": "(v)", "page": 240, "level": 5}}], [{"headings_0": {"content": "(v)", "page": 240, "level": 5}}], [{"headings_0": {"content": "C. PREVAILING CONDITIONS IN REFUGEE HOSTING DISTRICTS IN HEALTH, EDUCATION, MICRO IRRIGATION, WATER AND SANITATION SECTORS", "page": 240, "level": 5}}], [{"headings_0": {"content": "The prevailing conditions (quality, utilization and availability of vital infrastructure", "page": 240, "level": 2}}], [{"headings_0": {"content": "The prevailing conditions (quality, utilization and availability of vital infrastructure", "page": 240, "level": 2}}], [{"headings_0": {"content": "scale irrigation within refugee settlement camps of Nakivale and Oruchinga in", "page": 240, "level": 2}}], [{"headings_0": {"content": "scale irrigation within refugee settlement camps of Nakivale and Oruchinga in", "page": 240, "level": 2}}], [{"headings_0": {"content": "Below are the findings for each assessed sector;", "page": 240, "level": 2}}], [{"headings_0": {"content": "1. EDUCATION SECTOR", "page": 240, "level": 5}}], [{"headings_0": {"content": "In this sector, the assessment focused 46 primary and 8 secondary schools across the 11-refugee host DLGs.", "page": 240, "level": 4}}], [{"headings_0": {"content": "a) Quality of Education services provided in schools", "page": 240, "level": 5}}], [{"headings_0": {"content": "a) Quality of Education services provided in schools", "page": 240, "level": 5}}]], "page": 239, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- P7/S4 Completion rate", "metadata": {"headings": [{"headings_0": {"content": "a) Quality of Education services provided in schools", "page": 240, "level": 5}}], "page": 240, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "The National standard for school completion rate is 100% and of the 45 primary \nschools assesses 8.9% met the standard, 42.2% were below the standard and \nthere was no data on enrolment for 48.9% of the schools. Meanwhile of the 8 \nsecondary schools assessed 25% exceeded the standard, 50% were below the standard and 25% lacked data to enable the assessment. \n240 \n", "metadata": {"headings": [{"headings_0": {"content": "The National standard for school completion rate is 100% and of the 45 primary", "page": 240, "level": 2}}, [{"headings_0": {"content": "The National standard for school completion rate is 100% and of the 45 primary", "page": 240, "level": 2}}], [{"headings_0": {"content": "there was no data on enrolment for 48.9% of the schools. Meanwhile of the 8", "page": 240, "level": 2}}], [{"headings_0": {"content": "there was no data on enrolment for 48.9% of the schools. Meanwhile of the 8", "page": 240, "level": 2}}], [{"headings_0": {"content": "there was no data on enrolment for 48.9% of the schools. Meanwhile of the 8", "page": 240, "level": 2}}], [{"headings_0": {"content": "there was no data on enrolment for 48.9% of the schools. Meanwhile of the 8", "page": 240, "level": 2}}]], "page": 240, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- PLE/UCE Passing Rate", "metadata": {"headings": [{"headings_0": {"content": "there was no data on enrolment for 48.9% of the schools. Meanwhile of the 8", "page": 240, "level": 2}}], "page": 241, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "The National Standard for passing exams is 100% of the 45 primary schools assessed, 15.6% met the standard, 57.8% were below the National Standard 26.7% had no data for use in computing the PLE passing rate. For the secondary schools 87.5% had student UCE passing rates that ranged from 83.6% to 99%, and 12.5% of the schools had no data for use in computing the student UCE \npassing rate. \n", "metadata": {"headings": [{"headings_0": {"content": "The National Standard for passing exams is 100% of the 45 primary schools assessed, 15.6% met the standard, 57.8% were below the National Standard 26.7% had no data for use in computing the PLE passing rate. For the secondary schools 87.5% had student UCE passing rates that ranged from 83.6% to 99%, and 12.5% of the schools had no data for use in computing the student UCE", "page": 241, "level": 4}}, [{"headings_0": {"content": "The National Standard for passing exams is 100% of the 45 primary schools assessed, 15.6% met the standard, 57.8% were below the National Standard 26.7% had no data for use in computing the PLE passing rate. For the secondary schools 87.5% had student UCE passing rates that ranged from 83.6% to 99%, and 12.5% of the schools had no data for use in computing the student UCE", "page": 241, "level": 4}}], [{"headings_0": {"content": "The National Standard for passing exams is 100% of the 45 primary schools assessed, 15.6% met the standard, 57.8% were below the National Standard 26.7% had no data for use in computing the PLE passing rate. For the secondary schools 87.5% had student UCE passing rates that ranged from 83.6% to 99%, and 12.5% of the schools had no data for use in computing the student UCE", "page": 241, "level": 4}}]], "page": 241, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Pupil/student attendance rate", "metadata": {"headings": [{"headings_0": {"content": "The National Standard for passing exams is 100% of the 45 primary schools assessed, 15.6% met the standard, 57.8% were below the National Standard 26.7% had no data for use in computing the PLE passing rate. For the secondary schools 87.5% had student UCE passing rates that ranged from 83.6% to 99%, and 12.5% of the schools had no data for use in computing the student UCE", "page": 241, "level": 4}}], "page": 241, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "11 out of 45 (24.4%) primary schools registered attendance rate of 100%, and three (3) secondary school\u2019s attendance rates ranged from 92.8% to 98%, Ten (10) (22.2%) primary schools had pupil attendance rates below 100%; and twenty-four (24) primary schools (53.3%) and 5 (62.5%)secondary schools had no data for use in computing the pupil attendance rates and this was due to poor record keeping. \nb) Adequacy of human resource in provision of Education services \nI noted that for;", "metadata": {"headings": [{"headings_0": {"content": "The National Standard for passing exams is 100% of the 45 primary schools assessed, 15.6% met the standard, 57.8% were below the National Standard 26.7% had no data for use in computing the PLE passing rate. For the secondary schools 87.5% had student UCE passing rates that ranged from 83.6% to 99%, and 12.5% of the schools had no data for use in computing the student UCE", "page": 241, "level": 4}}, [{"headings_0": {"content": "b) Adequacy of human resource in provision of Education services", "page": 241, "level": 5}}], [{"headings_0": {"content": "b) Adequacy of human resource in provision of Education services", "page": 241, "level": 5}}]], "page": 241, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Pupil-Teacher ratio (PTR)/Students-Teacher ratio (STR", "metadata": {"headings": [{"headings_0": {"content": "b) Adequacy of human resource in provision of Education services", "page": 241, "level": 5}}], "page": 241, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "The National Standard for PTR and STR is 55:1 and seven 7(15.5%) primary \nschools and 6 secondary schools were within the standard whereas twenty-two \n(22) 48.8% primary schools were above the Standard. No data was availed for 16 \nprimary schools and 2 secondary schools. The favourable pupil to teacher ratio was attributed to the support provided by the implementing partners that recruited \nmore teachers in some of the schools within the refugee settlement camps. For \nsecondary schools, the performance was attributed to the low number of learners enrolling for secondary education. \n", "metadata": {"headings": [{"headings_0": {"content": "The National Standard for PTR and STR is 55:1 and seven 7(15.5%) primary", "page": 241, "level": 2}}, [{"headings_0": {"content": "The National Standard for PTR and STR is 55:1 and seven 7(15.5%) primary", "page": 241, "level": 2}}], [{"headings_0": {"content": "(22) 48.8% primary schools were above the Standard. No data was availed for 16", "page": 241, "level": 2}}], [{"headings_0": {"content": "(22) 48.8% primary schools were above the Standard. No data was availed for 16", "page": 241, "level": 2}}], [{"headings_0": {"content": "more teachers in some of the schools within the refugee settlement camps. For", "page": 241, "level": 2}}], [{"headings_0": {"content": "more teachers in some of the schools within the refugee settlement camps. For", "page": 241, "level": 2}}], [{"headings_0": {"content": "more teachers in some of the schools within the refugee settlement camps. For", "page": 241, "level": 2}}]], "page": 241, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Teacher attendance rate", "metadata": {"headings": [{"headings_0": {"content": "more teachers in some of the schools within the refugee settlement camps. For", "page": 241, "level": 2}}], "page": 241, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "The teacher attendance rate national set standard is 100% and Five (5) primary \nschools met the standard, fourteen (14) primary schools and Four (4) secondary schools were below the standard, and Twenty-six (26) primary schools and 4 secondary schools did not maintain daily teacher attendance registers. \nc) Contribution of external oversight to the quality of services delivered in schools \nI noted that;", "metadata": {"headings": [{"headings_0": {"content": "The teacher attendance rate national set standard is 100% and Five (5) primary", "page": 241, "level": 2}}, [{"headings_0": {"content": "The teacher attendance rate national set standard is 100% and Five (5) primary", "page": 241, "level": 2}}], [{"headings_0": {"content": "c) Contribution of external oversight to the quality of services delivered in schools", "page": 241, "level": 5}}], [{"headings_0": {"content": "c) Contribution of external oversight to the quality of services delivered in schools", "page": 241, "level": 5}}]], "page": 241, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Inspection of schools should be of at least 3 times a year, Twenty-four (24) primary and six (6) secondary schools received at least 3 inspections, 4 primary schools received 2 inspections, 2 primary schools received one inspection; while", "metadata": {"headings": [{"headings_0": {"content": "c) Contribution of external oversight to the quality of services delivered in schools", "page": 241, "level": 5}}], "page": 241, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n241 \n17 primary schools lacked data and one secondary school was not inspected by \nthe district inspectors of schools. Failure to carry out inspection by the District \nEducation technical staff was due to non-prioritization of inspections and laxity by inspectors since most of the services within the refugees were provided by the technical staff of the Implementing Partners. In addition, 29 primary schools had no inspection recommendations, while 17 schools implemented with 4 of them implementing 100% of the recommendations. \n", "metadata": {"headings": [{"headings_0": {"content": "c) Contribution of external oversight to the quality of services delivered in schools", "page": 241, "level": 5}}, [{"headings_0": {"content": "c) Contribution of external oversight to the quality of services delivered in schools", "page": 241, "level": 5}}], [{"headings_0": {"content": "c) Contribution of external oversight to the quality of services delivered in schools", "page": 241, "level": 5}}], [{"headings_0": {"content": "the district inspectors of schools. Failure to carry out inspection by the District", "page": 242, "level": 2}}], [{"headings_0": {"content": "the district inspectors of schools. Failure to carry out inspection by the District", "page": 242, "level": 2}}], [{"headings_0": {"content": "the district inspectors of schools. Failure to carry out inspection by the District", "page": 242, "level": 2}}]], "page": 241, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- 2 Secondary schools had no recommendations to implement, due to no inspection, the other six, implemented the recommendation raised in the inspection reports and the level of implementation ranged from 23% to 100%.", "metadata": {"headings": [{"headings_0": {"content": "the district inspectors of schools. Failure to carry out inspection by the District", "page": 242, "level": 2}}], "page": 242, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "d) Unit cost of services delivered per pupil/student \n", "metadata": {"headings": [{"headings_0": {"content": "d) Unit cost of services delivered per pupil/student", "page": 242, "level": 5}}, [{"headings_0": {"content": "d) Unit cost of services delivered per pupil/student", "page": 242, "level": 5}}]], "page": 242, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Twenty-eight (28) primary schools had unit cost of teaching ranging from", "metadata": {"headings": [{"headings_0": {"content": "d) Unit cost of services delivered per pupil/student", "page": 242, "level": 5}}], "page": 242, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "UGX.10,120 to UGX.36,598 which was above the UGX.10,000 allocated per pupil \nunder UPE in 2019. The high unit cost per pupil in the 28 primary schools was as a result of additional funding by the implementing partners. Ten (10) primary schools \nhad the unit cost of teaching ranging from UGX.2,434 to UGX.9,605 below the UPE allocation standard. For seven (7) primary schools, their unit cost \nper pupil could not be determined due to lack of data.", "metadata": {"headings": [{"headings_0": {"content": "UGX.10,120 to UGX.36,598 which was above the UGX.10,000 allocated per pupil", "page": 242, "level": 2}}, [{"headings_0": {"content": "UGX.10,120 to UGX.36,598 which was above the UGX.10,000 allocated per pupil", "page": 242, "level": 2}}], [{"headings_0": {"content": "had the unit cost of teaching ranging from UGX.2,434 to UGX.9,605 below the UPE allocation standard. For seven (7) primary schools, their unit cost", "page": 242, "level": 4}}], [{"headings_0": {"content": "had the unit cost of teaching ranging from UGX.2,434 to UGX.9,605 below the UPE allocation standard. For seven (7) primary schools, their unit cost", "page": 242, "level": 4}}]], "page": 242, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Six (6) secondary schools had unit cost of teaching ranging from UGX.182,860 to", "metadata": {"headings": [{"headings_0": {"content": "had the unit cost of teaching ranging from UGX.2,434 to UGX.9,605 below the UPE allocation standard. For seven (7) primary schools, their unit cost", "page": 242, "level": 4}}], "page": 242, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nUGX.2,822,675 which was far above the UGX.55,000 allocated per student under \nUSE. 2 secondary schools had a unit cost of UGX.30,573 and UGX.11,715 \nrespectively which were far below the UGX.55,000 allocated per student under USE. Inadequate cost of services delivered per pupil/student impacts the delivery \nof the education services in schools. \ne) Availability of vital Education infrastructure and services at school \n", "metadata": {"headings": [{"headings_0": {"content": "had the unit cost of teaching ranging from UGX.2,434 to UGX.9,605 below the UPE allocation standard. For seven (7) primary schools, their unit cost", "page": 242, "level": 4}}, [{"headings_0": {"content": "UGX.2,822,675 which was far above the UGX.55,000 allocated per student under", "page": 242, "level": 2}}], [{"headings_0": {"content": "UGX.2,822,675 which was far above the UGX.55,000 allocated per student under", "page": 242, "level": 2}}], [{"headings_0": {"content": "respectively which were far below the UGX.55,000 allocated per student under USE. Inadequate cost of services delivered per pupil/student impacts the delivery", "page": 242, "level": 4}}], [{"headings_0": {"content": "respectively which were far below the UGX.55,000 allocated per student under USE. Inadequate cost of services delivered per pupil/student impacts the delivery", "page": 242, "level": 4}}], [{"headings_0": {"content": "e) Availability of vital Education infrastructure and services at school", "page": 242, "level": 5}}], [{"headings_0": {"content": "e) Availability of vital Education infrastructure and services at school", "page": 242, "level": 5}}]], "page": 242, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- I noted that Pupil/Classroom Ratio (PCR) for all the 45 primary schools were above", "metadata": {"headings": [{"headings_0": {"content": "e) Availability of vital Education infrastructure and services at school", "page": 242, "level": 5}}], "page": 242, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "the National standard of 55:1. Two secondary schools had student/ Classroom Ratio (PCR) which were within the National standard and the 6 secondary schools had Student/Classroom Ratio (PCR) above the National standard. The high PCR \nwas attributed to high enrolment pupils/students as a result of influx of the refugees; \n", "metadata": {"headings": [{"headings_0": {"content": "the National standard of 55:1. Two secondary schools had student/ Classroom Ratio (PCR) which were within the National standard and the 6 secondary schools had Student/Classroom Ratio (PCR) above the National standard. The high PCR", "page": 242, "level": 4}}, [{"headings_0": {"content": "the National standard of 55:1. Two secondary schools had student/ Classroom Ratio (PCR) which were within the National standard and the 6 secondary schools had Student/Classroom Ratio (PCR) above the National standard. The high PCR", "page": 242, "level": 4}}], [{"headings_0": {"content": "the National standard of 55:1. Two secondary schools had student/ Classroom Ratio (PCR) which were within the National standard and the 6 secondary schools had Student/Classroom Ratio (PCR) above the National standard. The high PCR", "page": 242, "level": 4}}]], "page": 242, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- On Pupil/Latrine Stance ratio (PSR), the national standard is 40:1. Fourteen (14)", "metadata": {"headings": [{"headings_0": {"content": "the National standard of 55:1. Two secondary schools had student/ Classroom Ratio (PCR) which were within the National standard and the 6 secondary schools had Student/Classroom Ratio (PCR) above the National standard. The high PCR", "page": 242, "level": 4}}], "page": 242, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "primary schools had PSR ranging from 4:1 to 38:1 and six (6) secondary schools had PSR ranging from 13:1 to 38: 1 which within the National Standard. However, \nThirty-one (31) primary schools\u2019 PSR ranging from 43:1 to 166:1 and two secondary schools having PSR above the standard. \n", "metadata": {"headings": [{"headings_0": {"content": "primary schools had PSR ranging from 4:1 to 38:1 and six (6) secondary schools had PSR ranging from 13:1 to 38: 1 which within the National Standard. However,", "page": 242, "level": 4}}, [{"headings_0": {"content": "primary schools had PSR ranging from 4:1 to 38:1 and six (6) secondary schools had PSR ranging from 13:1 to 38: 1 which within the National Standard. However,", "page": 242, "level": 4}}], [{"headings_0": {"content": "primary schools had PSR ranging from 4:1 to 38:1 and six (6) secondary schools had PSR ranging from 13:1 to 38: 1 which within the National Standard. However,", "page": 242, "level": 4}}]], "page": 242, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Fifteen (15) primary and 6 secondary schools had the number of Pupils per Desk", "metadata": {"headings": [{"headings_0": {"content": "primary schools had PSR ranging from 4:1 to 38:1 and six (6) secondary schools had PSR ranging from 13:1 to 38: 1 which within the National Standard. However,", "page": 242, "level": 4}}], "page": 242, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "Ratio (PDR) ranging from 1:1 to 3:1 which was within the National standard of 3:1, and 30 primary and 2 secondary schools had ratios above the National \nstandard ranging from 4:1 to 20:1. \n242 \n", "metadata": {"headings": [{"headings_0": {"content": "Ratio (PDR) ranging from 1:1 to 3:1 which was within the National standard of 3:1, and 30 primary and 2 secondary schools had ratios above the National", "page": 242, "level": 4}}, [{"headings_0": {"content": "Ratio (PDR) ranging from 1:1 to 3:1 which was within the National standard of 3:1, and 30 primary and 2 secondary schools had ratios above the National", "page": 242, "level": 4}}], [{"headings_0": {"content": "Ratio (PDR) ranging from 1:1 to 3:1 which was within the National standard of 3:1, and 30 primary and 2 secondary schools had ratios above the National", "page": 242, "level": 4}}], [{"headings_0": {"content": "Ratio (PDR) ranging from 1:1 to 3:1 which was within the National standard of 3:1, and 30 primary and 2 secondary schools had ratios above the National", "page": 242, "level": 4}}]], "page": 242, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Eight (8) primary and 5 secondary schools had functional libraries, whereas 37 primary and 3 secondary school had no library and kept text books in either boxes in the Head Master\u2019s office or in a room designated as a book store, and six (6)", "metadata": {"headings": [{"headings_0": {"content": "Ratio (PDR) ranging from 1:1 to 3:1 which was within the National standard of 3:1, and 30 primary and 2 secondary schools had ratios above the National", "page": 242, "level": 4}}], "page": 243, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "Secondary schools had at least one laboratory for science subjects. \n\uf0b7 Concerning the permanent accommodation units for teachers, nine (9) primary schools did not have any accommodation for the teachers. The rest of the 36 primary school had staff accommodation ranging from 1 to 36 units. Two (2) \nsecondary schools had accommodation ranging from 4 to 12 teachers, whereas the 6 had no accommodation for teachers.", "metadata": {"headings": [{"headings_0": {"content": "Secondary schools had at least one laboratory for science subjects.", "page": 243, "level": 2}}, [{"headings_0": {"content": "\uf0b7 Concerning the permanent accommodation units for teachers, nine (9) primary schools did not have any accommodation for the teachers. The rest of the 36 primary school had staff accommodation ranging from 1 to 36 units. Two (2)", "page": 243, "level": 4}}], [{"headings_0": {"content": "\uf0b7 Concerning the permanent accommodation units for teachers, nine (9) primary schools did not have any accommodation for the teachers. The rest of the 36 primary school had staff accommodation ranging from 1 to 36 units. Two (2)", "page": 243, "level": 4}}]], "page": 243, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Regarding number of facilities for co-curricular activities, 4 schools did not have playgrounds for extra-curricular activities, the other 41 schools had at least one play ground. For secondary schools, apart from one, the other secondary schools had at least a playground for co-curricular activities.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Concerning the permanent accommodation units for teachers, nine (9) primary schools did not have any accommodation for the teachers. The rest of the 36 primary school had staff accommodation ranging from 1 to 36 units. Two (2)", "page": 243, "level": 4}}], "page": 243, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n2. HEALTH SECTOR \nIn this sector, the assessment focused on 1 Health center 4 (HCIV), 29 Health Centre3s(HCIIIs) and 17 Health Centre2s(HCIIs) across the 11-refugee host DLGs. \nI noted that;", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Concerning the permanent accommodation units for teachers, nine (9) primary schools did not have any accommodation for the teachers. The rest of the 36 primary school had staff accommodation ranging from 1 to 36 units. Two (2)", "page": 243, "level": 4}}, [{"headings_0": {"content": "2. HEALTH SECTOR", "page": 243, "level": 5}}], [{"headings_0": {"content": "In this sector, the assessment focused on 1 Health center 4 (HCIV), 29 Health Centre3s(HCIIIs) and 17 Health Centre2s(HCIIs) across the 11-refugee host DLGs.", "page": 243, "level": 4}}], [{"headings_0": {"content": "In this sector, the assessment focused on 1 Health center 4 (HCIV), 29 Health Centre3s(HCIIIs) and 17 Health Centre2s(HCIIs) across the 11-refugee host DLGs.", "page": 243, "level": 4}}]], "page": 243, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The HCIV had 76 fresh still births, 15 HC IIIs had fresh still births ranging from 1 to 71. The rest of the H/Cs III did not exceed the national target of 11/1000. The", "metadata": {"headings": [{"headings_0": {"content": "In this sector, the assessment focused on 1 Health center 4 (HCIV), 29 Health Centre3s(HCIIIs) and 17 Health Centre2s(HCIIs) across the 11-refugee host DLGs.", "page": 243, "level": 4}}], "page": 243, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nhigh fresh still births in H/Cs were attributed to, Delays in referrals from the lower \nhealth centers, delay by the pregnant mothers to report to the health facilities; \nInadequate attendance of pregnant mothers for antenatal visits; and the high population has forced H/C 11s to handle deliveries.", "metadata": {"headings": [{"headings_0": {"content": "In this sector, the assessment focused on 1 Health center 4 (HCIV), 29 Health Centre3s(HCIIIs) and 17 Health Centre2s(HCIIs) across the 11-refugee host DLGs.", "page": 243, "level": 4}}, [{"headings_0": {"content": "high fresh still births in H/Cs were attributed to, Delays in referrals from the lower", "page": 243, "level": 2}}], [{"headings_0": {"content": "high fresh still births in H/Cs were attributed to, Delays in referrals from the lower", "page": 243, "level": 2}}], [{"headings_0": {"content": "Inadequate attendance of pregnant mothers for antenatal visits; and the high population has forced H/C 11s to handle deliveries.", "page": 243, "level": 4}}]], "page": 243, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Facility based maternal death / 100,000 deliveries was assessed ranging from", "metadata": {"headings": [{"headings_0": {"content": "Inadequate attendance of pregnant mothers for antenatal visits; and the high population has forced H/C 11s to handle deliveries.", "page": 243, "level": 4}}], "page": 243, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n0/100,000 to 14/100,000 against National standard of 98/100,000 for all 49 sampled health facilities in Refuge Host Communities in the 11 DLGs.", "metadata": {"headings": [{"headings_0": {"content": "Inadequate attendance of pregnant mothers for antenatal visits; and the high population has forced H/C 11s to handle deliveries.", "page": 243, "level": 4}}, [{"headings_0": {"content": "0/100,000 to 14/100,000 against National standard of 98/100,000 for all 49 sampled health facilities in Refuge Host Communities in the 11 DLGs.", "page": 243, "level": 4}}]], "page": 243, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- On Average Length of Stay (ALOS) for 49 sampled health facilities, thirty (30) Health Centre IIIs had ALOS ranging from 1 to 5.1 days; 6 HCs had ALOS above", "metadata": {"headings": [{"headings_0": {"content": "0/100,000 to 14/100,000 against National standard of 98/100,000 for all 49 sampled health facilities in Refuge Host Communities in the 11 DLGs.", "page": 243, "level": 4}}], "page": 243, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nthe National target of 3 days; 4HCs did not provide information on ALOS; and, four (4) out of 19 H/CIIs had admissions of in- patients and reported ALOS ranging from 1.7 to 2 days. Admissions of inpatients by H/C II were attributed to increase \nnumber of patients demanding for health services in the refugee settlement camps. \n", "metadata": {"headings": [{"headings_0": {"content": "0/100,000 to 14/100,000 against National standard of 98/100,000 for all 49 sampled health facilities in Refuge Host Communities in the 11 DLGs.", "page": 243, "level": 4}}, [{"headings_0": {"content": "the National target of 3 days; 4HCs did not provide information on ALOS; and, four (4) out of 19 H/CIIs had admissions of in- patients and reported ALOS ranging from 1.7 to 2 days. Admissions of inpatients by H/C II were attributed to increase", "page": 243, "level": 4}}], [{"headings_0": {"content": "the National target of 3 days; 4HCs did not provide information on ALOS; and, four (4) out of 19 H/CIIs had admissions of in- patients and reported ALOS ranging from 1.7 to 2 days. Admissions of inpatients by H/C II were attributed to increase", "page": 243, "level": 4}}], [{"headings_0": {"content": "the National target of 3 days; 4HCs did not provide information on ALOS; and, four (4) out of 19 H/CIIs had admissions of in- patients and reported ALOS ranging from 1.7 to 2 days. Admissions of inpatients by H/C II were attributed to increase", "page": 243, "level": 4}}]], "page": 243, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Thirty-eight (37) out of 49 sampled health facilities in 11 refugee host Districts had no stock outs, while for 12 HCs stock outs ranged from 0.12% to 33.1%. The", "metadata": {"headings": [{"headings_0": {"content": "the National target of 3 days; 4HCs did not provide information on ALOS; and, four (4) out of 19 H/CIIs had admissions of in- patients and reported ALOS ranging from 1.7 to 2 days. Admissions of inpatients by H/C II were attributed to increase", "page": 243, "level": 4}}], "page": 243, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "stock out of drugs and essential supplies for HCIIs was high; this was attributed to the high demand of basic medicines as reflected in high turnout in OPD. \n243 \n", "metadata": {"headings": [{"headings_0": {"content": "stock out of drugs and essential supplies for HCIIs was high; this was attributed to the high demand of basic medicines as reflected in high turnout in OPD.", "page": 243, "level": 4}}, [{"headings_0": {"content": "stock out of drugs and essential supplies for HCIIs was high; this was attributed to the high demand of basic medicines as reflected in high turnout in OPD.", "page": 243, "level": 4}}], [{"headings_0": {"content": "stock out of drugs and essential supplies for HCIIs was high; this was attributed to the high demand of basic medicines as reflected in high turnout in OPD.", "page": 243, "level": 4}}]], "page": 243, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- The National Health Sector Policy provides for 80% as minimum staffing levels", "metadata": {"headings": [{"headings_0": {"content": "stock out of drugs and essential supplies for HCIIs was high; this was attributed to the high demand of basic medicines as reflected in high turnout in OPD.", "page": 243, "level": 4}}], "page": 244, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "however; 24 HCII & III had staffing levels ranging from 0% to 79% below the \nnational target and 25 health centres staffing levels ranged from 84% to 500%. The high staffing levels was attributed to the fact that 90% of the staff are being paid for by the development partners. \n\uf0b7 Forty-three (43) health facilities received the required quarterly support \nsupervision visits in the 11 DLGs, and all the five (5) Health centres in Isingiro DLG \nwere not supervised at all by the District Health sector officials. \n", "metadata": {"headings": [{"headings_0": {"content": "however; 24 HCII & III had staffing levels ranging from 0% to 79% below the", "page": 244, "level": 2}}, [{"headings_0": {"content": "however; 24 HCII & III had staffing levels ranging from 0% to 79% below the", "page": 244, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Forty-three (43) health facilities received the required quarterly support", "page": 244, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Forty-three (43) health facilities received the required quarterly support", "page": 244, "level": 2}}], [{"headings_0": {"content": "were not supervised at all by the District Health sector officials.", "page": 244, "level": 2}}], [{"headings_0": {"content": "were not supervised at all by the District Health sector officials.", "page": 244, "level": 2}}]], "page": 244, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- High bed occupancy rate in all the health centres ranging from 6.2% to 947.9% for 25 HCIIIs and 81.0% to 1,365.9% for 5 HCIIs. I also noted that the inpatient admissions in all health centres which was attributed to influx of patients from neighbouring communities.", "metadata": {"headings": [{"headings_0": {"content": "were not supervised at all by the District Health sector officials.", "page": 244, "level": 2}}], "page": 244, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "- On availability of vital health infrastructure and services, I note that 15 out of 18 H/C II and 17 out 30 H/C IIIs had 100% of all the vital medical buildings available,", "metadata": {"headings": [{"headings_0": {"content": "were not supervised at all by the District Health sector officials.", "page": 244, "level": 2}}], "page": 244, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nthe other health centres lacked various types of medical buildings. In addition, 24 H/C IIIs 11 H/C IIs and had 100% medical equipment available whereas the other 6 H/C IIIs and 7 H/C II lacked adequate basic equipment.", "metadata": {"headings": [{"headings_0": {"content": "were not supervised at all by the District Health sector officials.", "page": 244, "level": 2}}, [{"headings_0": {"content": "the other health centres lacked various types of medical buildings. In addition, 24 H/C IIIs 11 H/C IIs and had 100% medical equipment available whereas the other 6 H/C IIIs and 7 H/C II lacked adequate basic equipment.", "page": 244, "level": 4}}]], "page": 244, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- 16 H/C III and 9 HC11s had maximum accommodation units for the staff. All the", "metadata": {"headings": [{"headings_0": {"content": "the other health centres lacked various types of medical buildings. In addition, 24 H/C IIIs 11 H/C IIs and had 100% medical equipment available whereas the other 6 H/C IIIs and 7 H/C II lacked adequate basic equipment.", "page": 244, "level": 4}}], "page": 244, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nsampled H/Cs had at least one source of water which included gravity flow scheme, boreholes and rainwater harvesting tanks, among others. All the sampled H/Cs had at least one 2- stance pit latrines block. \n3. WATER AND SANITATION \n", "metadata": {"headings": [{"headings_0": {"content": "the other health centres lacked various types of medical buildings. In addition, 24 H/C IIIs 11 H/C IIs and had 100% medical equipment available whereas the other 6 H/C IIIs and 7 H/C II lacked adequate basic equipment.", "page": 244, "level": 4}}, [{"headings_0": {"content": "sampled H/Cs had at least one source of water which included gravity flow scheme, boreholes and rainwater harvesting tanks, among others. All the sampled H/Cs had at least one 2- stance pit latrines block.", "page": 244, "level": 4}}], [{"headings_0": {"content": "3. WATER AND SANITATION", "page": 244, "level": 5}}], [{"headings_0": {"content": "3. WATER AND SANITATION", "page": 244, "level": 5}}]], "page": 244, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- I noted that the quality of water delivered to the refugee communities was potable", "metadata": {"headings": [{"headings_0": {"content": "3. WATER AND SANITATION", "page": 244, "level": 5}}], "page": 244, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "based on the UNBS potable water standards, as the quality was managed by UNHCR, OXFAM through NWSC in 4 DLGs, the other DLGs only recorded the \nquality of water as satisfactory without elaborate quality indicators.", "metadata": {"headings": [{"headings_0": {"content": "based on the UNBS potable water standards, as the quality was managed by UNHCR, OXFAM through NWSC in 4 DLGs, the other DLGs only recorded the", "page": 244, "level": 4}}, [{"headings_0": {"content": "based on the UNBS potable water standards, as the quality was managed by UNHCR, OXFAM through NWSC in 4 DLGs, the other DLGs only recorded the", "page": 244, "level": 4}}]], "page": 244, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- I noted that 26 out of 52 Water sources sampled received supervisory visits", "metadata": {"headings": [{"headings_0": {"content": "based on the UNBS potable water standards, as the quality was managed by UNHCR, OXFAM through NWSC in 4 DLGs, the other DLGs only recorded the", "page": 244, "level": 4}}], "page": 244, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nranging from 3 to 6 visits. The other 26 water sources did not receive adequate \nsupervisory visits as spelt out in the water sector guidelines. \n", "metadata": {"headings": [{"headings_0": {"content": "based on the UNBS potable water standards, as the quality was managed by UNHCR, OXFAM through NWSC in 4 DLGs, the other DLGs only recorded the", "page": 244, "level": 4}}, [{"headings_0": {"content": "ranging from 3 to 6 visits. The other 26 water sources did not receive adequate", "page": 244, "level": 2}}], [{"headings_0": {"content": "ranging from 3 to 6 visits. The other 26 water sources did not receive adequate", "page": 244, "level": 2}}], [{"headings_0": {"content": "ranging from 3 to 6 visits. The other 26 water sources did not receive adequate", "page": 244, "level": 2}}]], "page": 244, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- I also noted that Water User Committees(WUCs) existed for all water sources and", "metadata": {"headings": [{"headings_0": {"content": "ranging from 3 to 6 visits. The other 26 water sources did not receive adequate", "page": 244, "level": 2}}], "page": 244, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "13 out of 52 WUCs of the water sources held monthly meetings and were \nsensitized", "metadata": {"headings": [{"headings_0": {"content": "13 out of 52 WUCs of the water sources held monthly meetings and were", "page": 244, "level": 2}}, [{"headings_0": {"content": "13 out of 52 WUCs of the water sources held monthly meetings and were", "page": 244, "level": 2}}]], "page": 244, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- On usability and functionality of water facilities I noted that boreholes, water harvesting tanks and piped water systems in the refugee hosting communities", "metadata": {"headings": [{"headings_0": {"content": "13 out of 52 WUCs of the water sources held monthly meetings and were", "page": 244, "level": 2}}], "page": 244, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nwere serving large numbers of persons more than the recommended. Borehole \nwater yields in Kamwenge DLG were very low with the range of 300 \u2013 600 liters \nper hour. No records of borehole yields were available from the other DLGs \n244", "metadata": {"headings": [{"headings_0": {"content": "13 out of 52 WUCs of the water sources held monthly meetings and were", "page": 244, "level": 2}}, [{"headings_0": {"content": "were serving large numbers of persons more than the recommended. Borehole", "page": 244, "level": 2}}], [{"headings_0": {"content": "were serving large numbers of persons more than the recommended. Borehole", "page": 244, "level": 2}}], [{"headings_0": {"content": "per hour. No records of borehole yields were available from the other DLGs", "page": 244, "level": 2}}], [{"headings_0": {"content": "per hour. No records of borehole yields were available from the other DLGs", "page": 244, "level": 2}}]], "page": 244, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Water facilities could always breakdown but the exception was the piped water supply system at Bangatuti HC III in Yumbe DLG that broke down 48 times in a year due to large number of users. It could take a day to repair in 4 DLGs due to", "metadata": {"headings": [{"headings_0": {"content": "per hour. No records of borehole yields were available from the other DLGs", "page": 244, "level": 2}}], "page": 245, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \navailability of technicians for the other DLGs repairs could take upto 7 days to \nrespond to the need for repairs.", "metadata": {"headings": [{"headings_0": {"content": "per hour. No records of borehole yields were available from the other DLGs", "page": 244, "level": 2}}, [{"headings_0": {"content": "availability of technicians for the other DLGs repairs could take upto 7 days to", "page": 245, "level": 2}}], [{"headings_0": {"content": "availability of technicians for the other DLGs repairs could take upto 7 days to", "page": 245, "level": 2}}]], "page": 245, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- On availability of key infrastructure and services at the water source, I noted that, all the boreholes had well maintained drainage channel with a soak pits, no bush overgrowth around the facilities though some boreholes had no hedges around them.", "metadata": {"headings": [{"headings_0": {"content": "availability of technicians for the other DLGs repairs could take upto 7 days to", "page": 245, "level": 2}}], "page": 245, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "4. Out of 8 Local Governments and City Authorities assessed, only two, namely KCCA and Kasese DLD had developed an ordinance and bye-law respectively. From the remaining six, it is only Napak DLG that had a draft bye-law, which was still being reviewed by the Solicitor General. KCCA and Kasese DLD were facing enforcement challenges of their local laws due to funding shortages and lack of community backing and leadership support.", "metadata": {"headings": [{"headings_0": {"content": "3) Consequently, the MoGLSD and the other stakeholders cannot effectively", "page": 246, "level": 2}}], "page": 246, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nThe ones that did not develop had not prioritized the management of the street \nchildren phenomenon and also lacked technical capacity to develop the bye-laws. \nThis has left the street children phenomenon, with its attendant consequences of begging, snatching people\u2019s properties etc. to continue unabated in all the Local \nGovernments and City Authorities. The rounding of street children currently time \nand again, at best can be described as reactionary as opposed to being concerted, which has seen the numbers of street children rising by the day.", "metadata": {"headings": [{"headings_0": {"content": "3) Consequently, the MoGLSD and the other stakeholders cannot effectively", "page": 246, "level": 2}}, [{"headings_0": {"content": "The ones that did not develop had not prioritized the management of the street", "page": 246, "level": 2}}], [{"headings_0": {"content": "The ones that did not develop had not prioritized the management of the street", "page": 246, "level": 2}}], [{"headings_0": {"content": "The ones that did not develop had not prioritized the management of the street", "page": 246, "level": 2}}], [{"headings_0": {"content": "Governments and City Authorities. The rounding of street children currently time", "page": 246, "level": 2}}], [{"headings_0": {"content": "Governments and City Authorities. The rounding of street children currently time", "page": 246, "level": 2}}]], "page": 246, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "5. The MoGLSD and its partners did not adequately undertake major activities of", "metadata": {"headings": [{"headings_0": {"content": "Governments and City Authorities. The rounding of street children currently time", "page": 246, "level": 2}}], "page": 246, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nwithdrawal of children from the Streets; rehabilitation at transit centres; and \nresettlement & reintegration to the families and communities. In the FY 2020/21, \nits performance was only 35%, dropped to 32% in the FY 2021/22 and then to 30% in the FY 2022/23. This was non prioritization of street child activities \nmanifested in budget cuts and staffing shortages. \n246", "metadata": {"headings": [{"headings_0": {"content": "Governments and City Authorities. The rounding of street children currently time", "page": 246, "level": 2}}, [{"headings_0": {"content": "withdrawal of children from the Streets; rehabilitation at transit centres; and", "page": 246, "level": 2}}], [{"headings_0": {"content": "withdrawal of children from the Streets; rehabilitation at transit centres; and", "page": 246, "level": 2}}], [{"headings_0": {"content": "its performance was only 35%, dropped to 32% in the FY 2021/22 and then to 30% in the FY 2022/23. This was non prioritization of street child activities", "page": 246, "level": 4}}], [{"headings_0": {"content": "its performance was only 35%, dropped to 32% in the FY 2021/22 and then to 30% in the FY 2022/23. This was non prioritization of street child activities", "page": 246, "level": 4}}], [{"headings_0": {"content": "its performance was only 35%, dropped to 32% in the FY 2021/22 and then to 30% in the FY 2022/23. This was non prioritization of street child activities", "page": 246, "level": 4}}]], "page": 246, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "6. The funding for street children activities in MoGLSD was UGX 78.5 M in FY", "metadata": {"headings": [{"headings_0": {"content": "its performance was only 35%, dropped to 32% in the FY 2021/22 and then to 30% in the FY 2022/23. This was non prioritization of street child activities", "page": 246, "level": 4}}], "page": 247, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n2020/21, UGX.100 M in the FY 2021/22 and UGX.120 M in FY 2022/23. To expound the funding challenge, in the FY 23/24 (though out of scope but more current) the \nMoGLSD was appropriated UGX.24 M by Parliament. The funding shortages in the Department of Youth and Children Affairs (MoGLSD) was 52%, KCCA was 60% \nand the other 5 cities and DLG selected the gap ranged from 70% - 80%. \n", "metadata": {"headings": [{"headings_0": {"content": "its performance was only 35%, dropped to 32% in the FY 2021/22 and then to 30% in the FY 2022/23. This was non prioritization of street child activities", "page": 246, "level": 4}}, [{"headings_0": {"content": "2020/21, UGX.100 M in the FY 2021/22 and UGX.120 M in FY 2022/23. To expound the funding challenge, in the FY 23/24 (though out of scope but more current) the", "page": 247, "level": 4}}], [{"headings_0": {"content": "2020/21, UGX.100 M in the FY 2021/22 and UGX.120 M in FY 2022/23. To expound the funding challenge, in the FY 23/24 (though out of scope but more current) the", "page": 247, "level": 4}}], [{"headings_0": {"content": "and the other 5 cities and DLG selected the gap ranged from 70% - 80%.", "page": 247, "level": 2}}], [{"headings_0": {"content": "and the other 5 cities and DLG selected the gap ranged from 70% - 80%.", "page": 247, "level": 2}}]], "page": 247, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "7. Kobulin Youth Skills Centre, in Napak District, the main transit centre in rehabilitation faces challenges. The facility, which was not primarily created as a rehabilitation centre, has limited accommodation capacity, inadequate sanitation facilities, no fence (the chain-link collapsed in 2021). In addition, the psychosocial support and instructors/ trainers in vocational skills are inadequate, besides the budget constraints.", "metadata": {"headings": [{"headings_0": {"content": "and the other 5 cities and DLG selected the gap ranged from 70% - 80%.", "page": 247, "level": 2}}], "page": 247, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "8. MoGLSD did not undertake field monitoring visits regarding street children because", "metadata": {"headings": [{"headings_0": {"content": "and the other 5 cities and DLG selected the gap ranged from 70% - 80%.", "page": 247, "level": 2}}], "page": 247, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nit focused its attention on rehabilitation of street children at Kobulin Youth Skilling \nTraining Centre. This was due to limited funding to operationalize child well-being committees to coordinate all actors and establish an effective data collection mechanism.", "metadata": {"headings": [{"headings_0": {"content": "and the other 5 cities and DLG selected the gap ranged from 70% - 80%.", "page": 247, "level": 2}}, [{"headings_0": {"content": "it focused its attention on rehabilitation of street children at Kobulin Youth Skilling", "page": 247, "level": 2}}], [{"headings_0": {"content": "it focused its attention on rehabilitation of street children at Kobulin Youth Skilling", "page": 247, "level": 2}}]], "page": 247, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "9. The department of Youth and Children Affairs does not perform the coordination role of other stakeholders due to lack of funding.", "metadata": {"headings": [{"headings_0": {"content": "it focused its attention on rehabilitation of street children at Kobulin Youth Skilling", "page": 247, "level": 2}}], "page": 247, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n10) Despite the government programs, interviews with District/City Probation Officers \nrevealed that the street children numbers have kept increasing over the years, meaning the pull and push factors were not effective. All five cities and 1 DLG of \nMoroto showed an increase of street children, over the three years of study. \nKEY AUDIT RECOMMENDATIONS \nI advised the MoGLSD to; \n(i) \nEngage the relevant stakeholders to consider revisiting the technical guidance \nearlier received, leading to the development of appropriate regulations and guidelines on street children phenomenon to enable proper enforcement of the Children\u2019s Act. \n(ii) \nEngage all relevant stakeholders advocating for multipronged and concerted effort to combat the street children phenomenon. Strengthen the compliance and \nimplementation of existing regulatory framework, through sustained surveillance, monitoring and supervision which will make the streets unattractive to the children and the traffickers. \n(iii) Consider developing guidelines on street children phenomenon, detailing best \npractices and providing additional clarity on the implementation of initiatives geared towards addressing the street children phenomenon. \n247 \n(iv) Encourage the other Local Governments and City Authorities to prioritise the development of bye-laws and ordinances to address the phenomenon of street \nchildren in their respective localities. The MoGLSD should offer technical support and guidance to such Local Governments and City Authorities during the \ndevelopment of bye-laws and ordinances. \n(v) \nAdvised the Local Governments and City Authorities to ensure during drafting, \nenactment and implementation of bye-laws and ordinances that the communities and leaders are engaged and adequately sensitized to ensure acceptability leading to better enforcement. \n(vi) \nAdvise KCCA and Kasese District which have already enacted an ordinance and bye law respectively, to sensitize communities and leaders leading to acceptability and thus better enforcement. The prosecutions by KCCA should be publicised to deter others from becoming child offenders. \n(vii) Continues engaging and sensitizing all relevant stakeholders on the need to prioritise the street child phenomenon so that adequate funding is provided, to; \n\uf0b7 Provide tailored non-skilled activities like bakery, masonry, tailoring, hairdressing \netc. blended with entrepreneurship skills, so that the withdrawn children get engaged in income generating activities.", "metadata": {"headings": [{"headings_0": {"content": "it focused its attention on rehabilitation of street children at Kobulin Youth Skilling", "page": 247, "level": 2}}, [{"headings_0": {"content": "10) Despite the government programs, interviews with District/City Probation Officers", "page": 247, "level": 2}}], [{"headings_0": {"content": "10) Despite the government programs, interviews with District/City Probation Officers", "page": 247, "level": 2}}], [{"headings_0": {"content": "Moroto showed an increase of street children, over the three years of study.", "page": 247, "level": 2}}], [{"headings_0": {"content": "KEY AUDIT RECOMMENDATIONS", "page": 247, "level": 5}}], [{"headings_0": {"content": "KEY AUDIT RECOMMENDATIONS", "page": 247, "level": 5}}], [{"headings_0": {"content": "(i)", "page": 247, "level": 5}}], [{"headings_0": {"content": "Engage the relevant stakeholders to consider revisiting the technical guidance", "page": 247, "level": 2}}], [{"headings_0": {"content": "Engage the relevant stakeholders to consider revisiting the technical guidance", "page": 247, "level": 2}}], [{"headings_0": {"content": "(ii)", "page": 247, "level": 5}}], [{"headings_0": {"content": "Engage all relevant stakeholders advocating for multipronged and concerted effort to combat the street children phenomenon. Strengthen the compliance and", "page": 247, "level": 4}}], [{"headings_0": {"content": "Engage all relevant stakeholders advocating for multipronged and concerted effort to combat the street children phenomenon. Strengthen the compliance and", "page": 247, "level": 4}}], [{"headings_0": {"content": "(iii) Consider developing guidelines on street children phenomenon, detailing best", "page": 247, "level": 2}}], [{"headings_0": {"content": "(iii) Consider developing guidelines on street children phenomenon, detailing best", "page": 247, "level": 2}}], [{"headings_0": {"content": "(iii) Consider developing guidelines on street children phenomenon, detailing best", "page": 247, "level": 2}}], [{"headings_0": {"content": "(iii) Consider developing guidelines on street children phenomenon, detailing best", "page": 247, "level": 2}}], [{"headings_0": {"content": "children in their respective localities. The MoGLSD should offer technical support and guidance to such Local Governments and City Authorities during the", "page": 248, "level": 4}}], [{"headings_0": {"content": "children in their respective localities. The MoGLSD should offer technical support and guidance to such Local Governments and City Authorities during the", "page": 248, "level": 4}}], [{"headings_0": {"content": "(v)", "page": 248, "level": 5}}], [{"headings_0": {"content": "Advised the Local Governments and City Authorities to ensure during drafting,", "page": 248, "level": 2}}], [{"headings_0": {"content": "Advised the Local Governments and City Authorities to ensure during drafting,", "page": 248, "level": 2}}], [{"headings_0": {"content": "(vi)", "page": 248, "level": 5}}], [{"headings_0": {"content": "(vi)", "page": 248, "level": 5}}], [{"headings_0": {"content": "(vi)", "page": 248, "level": 5}}], [{"headings_0": {"content": "\uf0b7 Provide tailored non-skilled activities like bakery, masonry, tailoring, hairdressing", "page": 248, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Provide tailored non-skilled activities like bakery, masonry, tailoring, hairdressing", "page": 248, "level": 2}}]], "page": 247, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Avail start-up tools and support to ensure that the children transit to income generating activities which dissuades them from going back to the streets, instead of being \u201cpicked, trained and abandoned\u201d.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Provide tailored non-skilled activities like bakery, masonry, tailoring, hairdressing", "page": 248, "level": 2}}], "page": 248, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Provide tailored non-skilled activities like bakery, masonry, tailoring, hairdressing", "page": 248, "level": 2}}, [{"headings_0": {"content": "\uf0b7 Provide tailored non-skilled activities like bakery, masonry, tailoring, hairdressing", "page": 248, "level": 2}}]], "page": 248, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Follow-up the reintegrated children to ensure that they are aren\u2019t getting back to", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Provide tailored non-skilled activities like bakery, masonry, tailoring, hairdressing", "page": 248, "level": 2}}], "page": 248, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": [["1", "Value for Money Audit/Assessment on Selected Urban Infrastructure Projects Implemented by the Uganda Support to Municipal Infrastructure Development Additional Financing Program (USMID-AF) Participating Municipal Councils and Cities in the Financial Year 2019/2020", "55.91", "105", "23"], ["2", "Value for Money Audit/Assessment on Selected Urban Infrastructure Projects Implemented by the Uganda Support to Municipal Infrastructure Development Additional Financing Program (USMID-AF) Participating Municipal Councils and Cities in the Financial Year 2020/2021", "48.89", "118", "23"], ["3", "Technical Engineering audit of infrastructure projects implemented by MAAIF under the ACDP", "23.07", "14", "1"], ["4", "Engineering audit of a selected sample of infrastructure projects implemented by OPM in the FY 2020/21 and 2022/23", "13.75", "15", "1"]], "metadata": {"headings": [{"headings_0": {"content": "I undertook and completed seven (07) Engineering /Public Works audits during the period of reporting as summarised in the Table below.", "page": 259, "level": 4}}], "page": 259, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Engineering/Public Works Audits", "Value of Contracts /Works Audited (UGX) Bn", "No of Projects (Water, Roads, Bridges and Buildings)", "No of Audit Reports"], "type": "table"}}, {"content": "259", "metadata": {"headings": [{"headings_0": {"content": "I undertook and completed seven (07) Engineering /Public Works audits during the period of reporting as summarised in the Table below.", "page": 259, "level": 4}}], "page": 259, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["5", "Special Audit on Alleged Mismanagement of Funds for Kanara Water Supply Project in Kitagwenda District (Phase II &III) and Kikazi- Ntara Road", "1.15", "3", "1"], ["6", "Engineering Audit and assessment of Infrastructure projects implemented by 73 Local Governments under the UgIFT Program for Construction of Seed Schools and Health Facilities in the Education and Health Sectors", "153.98", "105", "74"], ["**Total**", null, "**296.75**", "**360**", "**123**"]], "metadata": {"headings": [{"headings_0": {"content": "I undertook and completed seven (07) Engineering /Public Works audits during the period of reporting as summarised in the Table below.", "page": 259, "level": 4}}], "page": 260, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Engineering/Public Works Audits", "Value of Contracts /Works Audited (UGX) Bn", "No of Projects (Water, Roads, Bridges and Buildings)", "No of Audit Reports"], "type": "table"}}, {"content": "The key findings are presented below: \n4.3.1 Engineering Audit on a Selected Sample of Infrastructure Projects Implemented by the Ministry of Agriculture Animal Industry and Fisheries (MAAIF) under the Agriculture Cluster Development Project (ACDP) \nAccording to documentation availed, MAAIF indicated that under ACDP, a total of 56 road rehabilitation contracts across 71 Local Governments had been implemented with \ncontracts amounting to UGX. 63,018,260,301 (VAT exclusive). \nI undertook an engineering audit on a sample of fourteen (14) projects across 17 Local Governments worth UGX. 23,072,512,901 (VAT exclusive) representing 36.6% of the total \nvalue of the contracts. \nBelow is a summary of key findings and observations resulting from the engineering \naudit. \n(i) Failure to Conduct Detailed Designs \nApart from the Kumi project where a design review was carried out, no detailed designs \nwere undertaken for the roads on all the other thirteen (13) projects. In addition, I was not availed geotechnical investigation reports for the bridge and box culverts constructed \nin Ntungamo, Kumi, Bukwo and Kabarole Districts \nFailure to conduct detailed designs can lead to the implementation of activities that do \nnot address the initial road conditions while failure to undertake geotechnical investigations can lead to the adoption of foundations that are not suitable for the existing ground conditions. \n260 \nI advised the Accounting Officer to ensure that for future projects of similar nature, \ndetailed designs are conducted \n(ii) Procurement Issues \nOn three (3) of the fourteen (14) contracts, I noted some issues arising from my review of the procurement of the works contractors as detailed below;", "metadata": {"headings": [{"headings_0": {"content": "I undertook and completed seven (07) Engineering /Public Works audits during the period of reporting as summarised in the Table below.", "page": 259, "level": 4}}, [{"headings_0": {"content": "4.3.1 Engineering Audit on a Selected Sample of Infrastructure Projects Implemented by the Ministry of Agriculture Animal Industry and Fisheries (MAAIF) under the Agriculture Cluster Development Project (ACDP)", "page": 260, "level": 5}}], [{"headings_0": {"content": "According to documentation availed, MAAIF indicated that under ACDP, a total of 56 road rehabilitation contracts across 71 Local Governments had been implemented with", "page": 260, "level": 4}}], [{"headings_0": {"content": "According to documentation availed, MAAIF indicated that under ACDP, a total of 56 road rehabilitation contracts across 71 Local Governments had been implemented with", "page": 260, "level": 4}}], [{"headings_0": {"content": "I undertook an engineering audit on a sample of fourteen (14) projects across 17 Local Governments worth UGX. 23,072,512,901 (VAT exclusive) representing 36.6% of the total", "page": 260, "level": 4}}], [{"headings_0": {"content": "I undertook an engineering audit on a sample of fourteen (14) projects across 17 Local Governments worth UGX. 23,072,512,901 (VAT exclusive) representing 36.6% of the total", "page": 260, "level": 4}}], [{"headings_0": {"content": "Below is a summary of key findings and observations resulting from the engineering", "page": 260, "level": 2}}], [{"headings_0": {"content": "Below is a summary of key findings and observations resulting from the engineering", "page": 260, "level": 2}}], [{"headings_0": {"content": "(i) Failure to Conduct Detailed Designs", "page": 260, "level": 5}}], [{"headings_0": {"content": "Apart from the Kumi project where a design review was carried out, no detailed designs", "page": 260, "level": 2}}], [{"headings_0": {"content": "Apart from the Kumi project where a design review was carried out, no detailed designs", "page": 260, "level": 2}}], [{"headings_0": {"content": "in Ntungamo, Kumi, Bukwo and Kabarole Districts", "page": 260, "level": 2}}], [{"headings_0": {"content": "Failure to conduct detailed designs can lead to the implementation of activities that do", "page": 260, "level": 2}}], [{"headings_0": {"content": "Failure to conduct detailed designs can lead to the implementation of activities that do", "page": 260, "level": 2}}], [{"headings_0": {"content": "Failure to conduct detailed designs can lead to the implementation of activities that do", "page": 260, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting Officer to ensure that for future projects of similar nature,", "page": 261, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting Officer to ensure that for future projects of similar nature,", "page": 261, "level": 2}}], [{"headings_0": {"content": "(ii) Procurement Issues", "page": 261, "level": 5}}], [{"headings_0": {"content": "(ii) Procurement Issues", "page": 261, "level": 5}}]], "page": 260, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- In Amuru DLG, after arithmetic checks and corrections, the evaluation team", "metadata": {"headings": [{"headings_0": {"content": "(ii) Procurement Issues", "page": 261, "level": 5}}], "page": 261, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \ncommunicated and recommended Wilen Construction (U) Limited as the best \nevaluated bidder with a bid price of UGX.2,181,140,717 inclusive of VAT and \ncontingency. However, the contract agreement indicated that the contract price was UGX.2,561,356,046 VAT inclusive. No justification was provided for the \nvariance of UGX.380,215,329", "metadata": {"headings": [{"headings_0": {"content": "(ii) Procurement Issues", "page": 261, "level": 5}}, [{"headings_0": {"content": "communicated and recommended Wilen Construction (U) Limited as the best", "page": 261, "level": 2}}], [{"headings_0": {"content": "communicated and recommended Wilen Construction (U) Limited as the best", "page": 261, "level": 2}}], [{"headings_0": {"content": "contingency. However, the contract agreement indicated that the contract price was UGX.2,561,356,046 VAT inclusive. No justification was provided for the", "page": 261, "level": 4}}], [{"headings_0": {"content": "contingency. However, the contract agreement indicated that the contract price was UGX.2,561,356,046 VAT inclusive. No justification was provided for the", "page": 261, "level": 4}}]], "page": 261, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- In Isingiro DLG, the evaluation team did not correct the arithmetic error of", "metadata": {"headings": [{"headings_0": {"content": "contingency. However, the contract agreement indicated that the contract price was UGX.2,561,356,046 VAT inclusive. No justification was provided for the", "page": 261, "level": 4}}], "page": 261, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nUGX.166,837,000 \n", "metadata": {"headings": [{"headings_0": {"content": "contingency. However, the contract agreement indicated that the contract price was UGX.2,561,356,046 VAT inclusive. No justification was provided for the", "page": 261, "level": 4}}, [{"headings_0": {"content": "UGX.166,837,000", "page": 261, "level": 2}}], [{"headings_0": {"content": "UGX.166,837,000", "page": 261, "level": 2}}]], "page": 261, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- In Kapchorwa DLG, the bid security of the winning bidder expired before the extended bid validity period requested by the client", "metadata": {"headings": [{"headings_0": {"content": "UGX.166,837,000", "page": 261, "level": 2}}], "page": 261, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "These procurement irregularities can lead to challenges during project implementation \nI advised the Accounting Officer to ensure that going forward, the evaluation teams \nadhere to the relevant procurement guidelines \n(iii) Expiry of Performance and Advance Payment Guarantees \nI established that apart from the Kamwenge Project, the performance guarantees for all \nthe other thirteen (13) works projects expired prior to completion of the works contrary to the contract requirements \nIn addition, I noted that the advance payment guarantees for five (05) projects expired prior to recovery of advance worth UGX. 2,716,467,669 as detailed in the table below; \nTable 41: Table showing advance payment guarantees for five (05) projects expired \nprior to recovery of advance worth UGX. 2,716,467,669", "metadata": {"headings": [{"headings_0": {"content": "These procurement irregularities can lead to challenges during project implementation", "page": 261, "level": 2}}, [{"headings_0": {"content": "I advised the Accounting Officer to ensure that going forward, the evaluation teams", "page": 261, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting Officer to ensure that going forward, the evaluation teams", "page": 261, "level": 2}}], [{"headings_0": {"content": "(iii) Expiry of Performance and Advance Payment Guarantees", "page": 261, "level": 5}}], [{"headings_0": {"content": "I established that apart from the Kamwenge Project, the performance guarantees for all", "page": 261, "level": 2}}], [{"headings_0": {"content": "I established that apart from the Kamwenge Project, the performance guarantees for all", "page": 261, "level": 2}}], [{"headings_0": {"content": "In addition, I noted that the advance payment guarantees for five (05) projects expired prior to recovery of advance worth UGX. 2,716,467,669 as detailed in the table below;", "page": 261, "level": 4}}], [{"headings_0": {"content": "In addition, I noted that the advance payment guarantees for five (05) projects expired prior to recovery of advance worth UGX. 2,716,467,669 as detailed in the table below;", "page": 261, "level": 4}}], [{"headings_0": {"content": "prior to recovery of advance worth UGX. 2,716,467,669", "page": 261, "level": 2}}]], "page": 261, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["**1**", "Rehabilitative works on 3km of farm access roads in Ongino sub county, Kumi district.", "1,541,679,717"], ["**2**", "Rehabilitative works on 13km of farm access roads in Kapchorwa district", "339,355,870"], ["**3**", "Rehabilitative works on bottlenecks (chokes) on 29km of farm access (Menziro \u2013Kateera 14.5) in Kakuto Subcounty and Kasanvu Kyakatuma Kamuli Rd 14.9km, Kyeere subcounty roads in Kyotera District", "152,166,097"], ["**4**", "Rehabilitative works on 26km of farm access roads in Kasanda and Mubende districts", "517,650,738"]], "metadata": {"headings": [{"headings_0": {"content": "prior to recovery of advance worth UGX. 2,716,467,669", "page": 261, "level": 2}}], "page": 261, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Project", "Un Recovered Advance [UGX]"], "type": "table"}}, {"content": "261", "metadata": {"headings": [{"headings_0": {"content": "prior to recovery of advance worth UGX. 2,716,467,669", "page": 261, "level": 2}}], "page": 261, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**5**", "Rehabilitative works on 7.8km of farm access roads in Mpigi district", "165,615,247"], ["", "", "**2,716,467,669**"]], "metadata": {"headings": [{"headings_0": {"content": "prior to recovery of advance worth UGX. 2,716,467,669", "page": 261, "level": 2}}], "page": 262, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Project", "Un Recovered Advance [UGX]"], "type": "table"}}, {"content": "Failure to maintain a valid performance and advance payment guarantee constitutes a fundamental breach of contract and exposes the client to the risk of financial loss in the event the contractors fail to perform. \nI advised the Accounting Officer to always ensure that contractors maintain valid guarantees as contractually required. \n(iv) Delayed Completion of Works \nAt the time of audit, I noted that the completion of works on ten (10) projects had been delayed with delays ranging from 57 to 480 days. The details for the delays and are presented below; \nTable 42: Table showing delayed completion of works on ten projects", "metadata": {"headings": [{"headings_0": {"content": "prior to recovery of advance worth UGX. 2,716,467,669", "page": 261, "level": 2}}, [{"headings_0": {"content": "prior to recovery of advance worth UGX. 2,716,467,669", "page": 261, "level": 2}}], [{"headings_0": {"content": "(iv) Delayed Completion of Works", "page": 262, "level": 5}}], [{"headings_0": {"content": "(iv) Delayed Completion of Works", "page": 262, "level": 5}}], [{"headings_0": {"content": "Table 42: Table showing delayed completion of works on ten projects", "page": 262, "level": 2}}]], "page": 262, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**1**", "Rehabilitative works on bottlenecks (chokes) on 11km of farm access roads in Bukwo district.", "57"], ["**2**", "Rehabilitative works on 3km of farm access roads in Ongino sub county, Kumi district.", "210"], ["**3**", "Rehabilitative works on 24.3km of farm access roads in Kabale district", "427"], ["**4**", "Rehabilitative works on 42km of farm access roads in Bunyagabu and Kaborole districts", "121"], ["**5**", "Construction of a 20m two Span bridge in Ntungamo district", "476"], ["**6**", "Rehabilitative works on 13km of farm access roads in Kapchorwa district", "156"], ["**7**", "Rehabilitative works on 13.3km of farm access roads in Isingiro district.", "413"], ["**8**", "Rehabilitative works on bottlenecks (chokes) on 17.7km of farm access roads in Kabonera, Kyasiga, and Kyanamukaka Sub county in Masaka district", "480"], ["**9**", "Rehabilitative works on bottlenecks (chokes) on 29km of farm access (Menziro \u2013Kateera 14.5) in Kakuto Subcounty and Kasanvu Kyakatuma Kamuli Rd 14.9km, Kyeere subcounty roads in Kyotera District", "335"], ["**10**", "Rehabilitative works on 26km of farm access roads in Kasanda and Mubende districts", "186"]], "metadata": {"headings": [{"headings_0": {"content": "Table 42: Table showing delayed completion of works on ten projects", "page": 262, "level": 2}}], "page": 262, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Project", "Delays [No of Days]"], "type": "table"}}, {"content": "Delayed completion of works denies intended users timely usage of the infrastructure \nI advised the Accounting Officer to put in place measures to ensure that works are accelerated and completed. In addition, liquidated damages should be computed and \ncharged to the contractors \n(v) Delayed Payment of Contractors \nI reviewed the availed documentation and established that there were delays ranging from 95 to 628 days in effecting payment of some of the IPCs to contractors on seven \n262 \n(07) of the projects. Arising from these delays, contractors are entitled to interest from the delayed payments. In the event the interest is claimed for, this shall constitute a financial loss of UGX.1,488,476,319 as detailed in the table below; \nTable 43: Table showing delayed contractor payments attracting interest", "metadata": {"headings": [{"headings_0": {"content": "Table 42: Table showing delayed completion of works on ten projects", "page": 262, "level": 2}}, [{"headings_0": {"content": "I advised the Accounting Officer to put in place measures to ensure that works are accelerated and completed. In addition, liquidated damages should be computed and", "page": 262, "level": 4}}], [{"headings_0": {"content": "I advised the Accounting Officer to put in place measures to ensure that works are accelerated and completed. In addition, liquidated damages should be computed and", "page": 262, "level": 4}}], [{"headings_0": {"content": "(v) Delayed Payment of Contractors", "page": 262, "level": 5}}], [{"headings_0": {"content": "(v) Delayed Payment of Contractors", "page": 262, "level": 5}}], [{"headings_0": {"content": "(v) Delayed Payment of Contractors", "page": 262, "level": 5}}], [{"headings_0": {"content": "(07) of the projects. Arising from these delays, contractors are entitled to interest from the delayed payments. In the event the interest is claimed for, this shall constitute a financial loss of UGX.1,488,476,319 as detailed in the table below;", "page": 263, "level": 4}}], [{"headings_0": {"content": "Table 43: Table showing delayed contractor payments attracting interest", "page": 263, "level": 2}}]], "page": 262, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**1**", "Rehabilitative works on 24.3km of farm access roads in Kabale district", "443", "309,173,445"], ["**2**", "Rehabilitative works on 42km of farm access roads in Bunyagabu and Kaborole districts", "139", "50,401,961"], ["**3**", "Construction of a 20m two Span bridge in Ntungamo district", "628", "237,815,136"], ["**4**", "Rehabilitative works on 13.3km of farm access roads in Isingiro district.", "535", "614,448,030"], ["**5**", "Rehabilitative works on bottlenecks (chokes) on 17.7km of farm access roads in kabonera, Kyasiga, and Kyanamukaka Sub county in Masaka district", "221", "129,341,694.11"], ["**6**", "Rehabilitative works on bottlenecks (chokes) on 29km of farm access (Menziro \u2013Kateera 14.5) in Kakuto Subcounty and Kasanvu Kyakatuma Kamuli Rd 14.9km, Kyeere subcounty roads in Kyotera District", "340", "88,622,481.29"], ["**7**", "Rehabilitative works on bottlenecks (chokes) on 37km of farm access roads in Kamwenge district", "95", "58,673,572"], ["", "", "", "1,488,476,319.4"]], "metadata": {"headings": [{"headings_0": {"content": "Table 43: Table showing delayed contractor payments attracting interest", "page": 263, "level": 2}}], "page": 263, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["S N", "Project", "Delays in Payment (No of Days)", "Interest from Delayed Payment (UGX)"], "type": "table"}}, {"content": "Delayed payment of contractors negatively affects their cash flow affecting timely completion of works. In addition, this exposes the project to risk of financial loss resulting \nfrom interest payments on delays \nI advised the Accounting Officer to investigate the causes of delayed payment and put in \nplace measures to address them. \n(vi) Stoppage of Works \nDuring the inspection of the works, I observed that contractors had stopped works on the \nsix sites of Bukwo, Kabale, Ntungamo, Kapchorwa, Isingiro and Kabarole, as works \nremained incomplete but with no physical evidence of presence of the contractors. In addition, documentation availed to me indicated that the contractor for Kumi had earlier \nstopped works for two months. \nStoppage of works delays the completion of the intended works \nI advised the Accounting Officer to further investigate the reasons for the stoppage of the \nworks and ensure that these are remedied so as to achieve completion of works \n263 \n(vii) Irregular/Unjustified/Questionable Payments/Certifications \nOn twelve (12) of the fourteen (14) contracts, I found various payments on that I \nconsidered irregular, unjustified and/or questionable due to the absence of documents supporting these payments, use of wrong rates for payment and payments for unexecuted \nworks totalling UGX. 582,143,144 as presented in the following table; \nTable showing unjustified/questionable payments to contractors", "metadata": {"headings": [{"headings_0": {"content": "Delayed payment of contractors negatively affects their cash flow affecting timely completion of works. In addition, this exposes the project to risk of financial loss resulting", "page": 263, "level": 4}}, [{"headings_0": {"content": "Delayed payment of contractors negatively affects their cash flow affecting timely completion of works. In addition, this exposes the project to risk of financial loss resulting", "page": 263, "level": 4}}], [{"headings_0": {"content": "I advised the Accounting Officer to investigate the causes of delayed payment and put in", "page": 263, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting Officer to investigate the causes of delayed payment and put in", "page": 263, "level": 2}}], [{"headings_0": {"content": "(vi) Stoppage of Works", "page": 263, "level": 5}}], [{"headings_0": {"content": "During the inspection of the works, I observed that contractors had stopped works on the", "page": 263, "level": 2}}], [{"headings_0": {"content": "During the inspection of the works, I observed that contractors had stopped works on the", "page": 263, "level": 2}}], [{"headings_0": {"content": "remained incomplete but with no physical evidence of presence of the contractors. In addition, documentation availed to me indicated that the contractor for Kumi had earlier", "page": 263, "level": 4}}], [{"headings_0": {"content": "remained incomplete but with no physical evidence of presence of the contractors. In addition, documentation availed to me indicated that the contractor for Kumi had earlier", "page": 263, "level": 4}}], [{"headings_0": {"content": "Stoppage of works delays the completion of the intended works", "page": 263, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting Officer to further investigate the reasons for the stoppage of the", "page": 263, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting Officer to further investigate the reasons for the stoppage of the", "page": 263, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting Officer to further investigate the reasons for the stoppage of the", "page": 263, "level": 2}}], [{"headings_0": {"content": "(vii) Irregular/Unjustified/Questionable Payments/Certifications", "page": 264, "level": 5}}], [{"headings_0": {"content": "On twelve (12) of the fourteen (14) contracts, I found various payments on that I", "page": 264, "level": 2}}], [{"headings_0": {"content": "On twelve (12) of the fourteen (14) contracts, I found various payments on that I", "page": 264, "level": 2}}], [{"headings_0": {"content": "works totalling UGX. 582,143,144 as presented in the following table;", "page": 264, "level": 2}}], [{"headings_0": {"content": "Table showing unjustified/questionable payments to contractors", "page": 264, "level": 2}}]], "page": 263, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["**1**", "Rehabilitative works on bottlenecks (chokes) on 11km of farm access roads in Bukwo district.", "4,500,000", "Unsupported payments relating to site meetings with communities and accommodation of traffic"], ["**2**", "Rehabilitative works on 24.3km of farm access roads in Kabale district", "16,500,000", "Unsupported payments relating to site meetings, sign posts, workman\u2019s compensation, C-ESMP activities"], ["**3**", "Rehabilitative works on 42km of farm access roads in Bunyagabu and Kabarole districts", "76,000,000", "Unsupported payments relating to C- ESMP activities, site meetings, material testing, workman\u2019s compensation"], ["**4**", "Rehabilitative works on 13km of farm access roads in Kapchorwa district", "51,766,150", "Payment of VAT as part of advance"], ["**5**", "Rehabilitative works on road chokes in Amuru District", "39,700,000", "Unsupported payment for performance bond, workman\u2019s compensation, material testing, meetings with local communities."], ["**6**", "Rehabilitative works on 13.3km of farm access roads in Isingiro district.", "9,750,000", "Unsupported payment for c-ESMP activities, , site meetings with local communities"], ["**7**", "Rehabilitative works on bottlenecks (chokes) on 17.7km of farm access roads in kabonera, Kyasiga, and Kyanamukaka Sub county in Masaka district", "91,785,125", "Unsupported payment for contingencies, performance bond, workman\u2019s compensation, c-ESMP activities, sign posts and site meetings with local communities"], ["**8**", "Rehabilitative works on bottlenecks (chokes) on 29km of farm access (Menziro \u2013Kateera 14.5) in Kakuto subcounty and Kasanvu Kyakatuma Kamuli Rd 14.9km, Kyeere subcounty roads in Kyotera District", "54,897,786 .", "Unsupported payment for contingency, insurance and bonds, workman\u2019s compensation, c-ESMP activities, and site meetings with local communities. Use wrong rate for payment of excavation to depth of 1m"], ["**9**", "Rehabilitative works on 28km of farm access roads in Butebo and Pallisa districts", "71,000,000 .", "Unsupported payment workman\u2019s compensation, c-ESMP activities, material testing and site meetings with local communities"]], "metadata": {"headings": [{"headings_0": {"content": "Table showing unjustified/questionable payments to contractors", "page": 264, "level": 2}}], "page": 264, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Project", "Irregular/ Unjustifie d/ Questiona ble Payment [UGX]", "Remarks"], "type": "table"}}, {"content": "264", "metadata": {"headings": [{"headings_0": {"content": "Table showing unjustified/questionable payments to contractors", "page": 264, "level": 2}}], "page": 264, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**10**", "Rehabilitative works on 26km of farm access roads in Kasanda and Mubende districts", "80,600,000 .", "Use of wrong rate for payment of Armco culverts, unsupported payments for workman\u2019s compensation, material testing, site meetings with local communities, c- ESMP activities"], ["**11**", "Rehabilitative works on 7.8km of farm access roads in Mpigi district", "63,644,083", "Unsupported payments for contingency, c-ESMP activities, tree planting"], ["**12**", "Rehabilitative works on bottlenecks (chokes) on 37km of farm access roads in Kamwenge district", "22,000,000", "Unsupported activities for workman\u2019s compensation, material testing, site meetings, c-ESMP activities and additional foundation investigations"], ["", "**TOTAL**", "**582,143,144**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table showing unjustified/questionable payments to contractors", "page": 264, "level": 2}}], "page": 265, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Project", "Irregular/ Unjustifie d/ Questiona ble Payment [UGX]", "Remarks"], "type": "table"}}, {"content": "Irregular/unjustified payments expose the client to the risk of financial loss I advised the Accounting Officer to conduct further review of these payments and take \nappropriate action \n(viii) Inspection of the Works \nI inspected all the fourteen (14) sites between 28th August and 22nd September 2023. During the physical inspection of the works, I observed the following omissions and \ndefects on the sites; \nTable 44: Table showing sites inspected with omissions or defects on site", "metadata": {"headings": [{"headings_0": {"content": "Irregular/unjustified payments expose the client to the risk of financial loss I advised the Accounting Officer to conduct further review of these payments and take", "page": 265, "level": 4}}, [{"headings_0": {"content": "Irregular/unjustified payments expose the client to the risk of financial loss I advised the Accounting Officer to conduct further review of these payments and take", "page": 265, "level": 4}}], [{"headings_0": {"content": "(viii) Inspection of the Works", "page": 265, "level": 5}}], [{"headings_0": {"content": "I inspected all the fourteen (14) sites between 28th August and 22nd September 2023. During the physical inspection of the works, I observed the following omissions and", "page": 265, "level": 4}}], [{"headings_0": {"content": "I inspected all the fourteen (14) sites between 28th August and 22nd September 2023. During the physical inspection of the works, I observed the following omissions and", "page": 265, "level": 4}}], [{"headings_0": {"content": "I inspected all the fourteen (14) sites between 28th August and 22nd September 2023. During the physical inspection of the works, I observed the following omissions and", "page": 265, "level": 4}}]], "page": 265, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["**1**", "Rehabilitative works on bottlenecks (chokes) on 11km of farm access roads in Bukwo district.", "Unjointed culverts, absence of concrete bedding, broken aprons, cracks in backfill material at box culvert, absence of weep holes on wing walls, irregular of end structures, use of black cotton soil to backfill box culvert"], ["**2**", "Rehabilitative works on 3km of farm access roads in Ongino sub county, Kumi district.", "Honey combing of concrete structures"], ["**3**", "Rehabilitative works on 24.3km of farm access roads in Kabale district", "Depressions, un-motorable sections, un-cleared excavated rock"], ["**4**", "Rehabilitative works on 42km of farm access roads in Bunyagabu and Kaborole districts", "Cracked headwalls, loose backfill material, unjointed and misaligned culverts, gravel loss, scoured aprons"], ["**5**", "Construction of a 20m two Span bridge in Ntungamo district", "Absence of approach slab, improper backfill, non- uniform distribution of weep holes"], ["**6**", "Rehabilitative works on 13km of farm access roads in Kapchorwa district", "Un-cleared rock outcrops, absence of side drains, ponding and absence of road camber"]], "metadata": {"headings": [{"headings_0": {"content": "I inspected all the fourteen (14) sites between 28th August and 22nd September 2023. During the physical inspection of the works, I observed the following omissions and", "page": 265, "level": 4}}], "page": 265, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Project", "Observation"], "type": "table"}}, {"content": "265", "metadata": {"headings": [{"headings_0": {"content": "I inspected all the fourteen (14) sites between 28th August and 22nd September 2023. During the physical inspection of the works, I observed the following omissions and", "page": 265, "level": 4}}], "page": 265, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**7**", "Rehabilitative works on road chokes in Amuru District", "Potholes, blocked pipe culverts, gravel loss, collapsed culvert, broken culvert apron, cracked headwalls"], ["**8**", "Rehabilitative works on 13.3km of farm access roads in Isingiro district.", "Potholes, gullies, silted side drains, cracked head walls"], ["**9**", "Rehabilitative works on bottlenecks (chokes) on 17.7km of farm access roads in Kabonera, Kyasiga, and Kyanamukaka Sub county in Masaka district", "Loss of camber, absence of scour checks on some roads, gullies, gravel loss, poorly placed culvert end structures, misaligned culverts"], ["**10**", "Rehabilitative works on bottlenecks (chokes) on 29km of farm access (Menziro \u2013Kateera 14.5) in Kakuto subcounty and Kasanvu Kyakatuma Kamuli Rd 14.9km, Kyeere subcounty roads in Kyotera District", "Cracked culverts, damaged headwalls, collapsed culvert, unjointed culverts, heavily silted culverts"], ["**11**", "Rehabilitative works on 28km of farm access roads in Butebo and Pallisa districts", "Loose material around culverts, silted culverts"], ["**12**", "Rehabilitative works on 26km of farm access roads in Kasanda and Mubende districts", "Absence of concrete bedding, gullies, unjointed culverts, cracked headwalls, deformed Armco culvert"], ["**13**", "Rehabilitative works on 7.8km of farm access roads in Mpigi district", "Unjointed culverts, absence of concrete bedding"], ["**14**", "Rehabilitative works on bottlenecks (chokes) on 37km of farm access roads in Kamwenge district", "Absence of scour checks, gravel loss, cracked headwalls, rutting, un compacted gravel"]], "metadata": {"headings": [{"headings_0": {"content": "I inspected all the fourteen (14) sites between 28th August and 22nd September 2023. During the physical inspection of the works, I observed the following omissions and", "page": 265, "level": 4}}], "page": 266, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Project", "Observation"], "type": "table"}}, {"content": "I advised the Accounting Officer to ensure that all the above observed defects and/or \nomissions are rectified \n(ix) Implementation of Environmental, Health, Social and Safety Measures \nDuring the physical inspection of the works, I noted that on ten (10) projects there were incidences of inadequate implementation of environmental, health, social and safety measures as detailed below; \nTable 45: Table showing incidences of inadequate implementation of environmental, health, social and safety measures", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that all the above observed defects and/or", "page": 266, "level": 2}}, [{"headings_0": {"content": "I advised the Accounting Officer to ensure that all the above observed defects and/or", "page": 266, "level": 2}}], [{"headings_0": {"content": "(ix) Implementation of Environmental, Health, Social and Safety Measures", "page": 266, "level": 5}}], [{"headings_0": {"content": "(ix) Implementation of Environmental, Health, Social and Safety Measures", "page": 266, "level": 5}}], [{"headings_0": {"content": "Table 45: Table showing incidences of inadequate implementation of environmental, health, social and safety measures", "page": 266, "level": 2}}]], "page": 266, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["**1**", "Rehabilitative works on bottlenecks (chokes) on 11km of farm access roads in Bukwo district.", "Unsafe traffic diversion at box culvert, unsafe vertical cut, no warning tape around deep excavations"], ["**2**", "Rehabilitative works on 3km of farm access roads in Ongino sub county, Kumi district.", "Absence of toilet facility and first aid box on site, combination of firewood kitchen and workers accommodation, shared and open bathroom, inadequate PPE\u2019s for the workers"]], "metadata": {"headings": [{"headings_0": {"content": "Table 45: Table showing incidences of inadequate implementation of environmental, health, social and safety measures", "page": 266, "level": 2}}], "page": 266, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Project", "Observation"], "type": "table"}}, {"content": "266", "metadata": {"headings": [{"headings_0": {"content": "Table 45: Table showing incidences of inadequate implementation of environmental, health, social and safety measures", "page": 266, "level": 2}}], "page": 266, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**3**", "Rehabilitative works on 42km of farm access roads in Bunyagabu and Kaborole districts", "Poor disposal of construction waste, unrestored borrow pits"], ["**4**", "Rehabilitative works on 13km of farm access roads in Kapchorwa district", "Poor disposal of cut material, absence of warning signage for excavations"], ["**5**", "Rehabilitative works on road chokes in Amuru District", "Absence of safety guard rails"], ["**6**", "Rehabilitative works on bottlenecks (chokes) on 17.7km of farm access roads in kabonera, Kyasiga, and Kyanamukaka Sub county in Masaka district", "Unrestored borrow pits"], ["**7**", "Rehabilitative works on bottlenecks (chokes) on 29km of farm access (Menziro \u2013Kateera 14.5) in Kakuto Subcounty and Kasanvu Kyakatuma Kamuli Rd 14.9km, Kyeere subcounty roads in Kyotera District", "Unrestored borrow pits"], ["**8**", "Rehabilitative works on 28km of farm access roads in Butebo and Pallisa districts", "Unrestored borrow pits, diversion of water to borrow pits"], ["**9**", "Rehabilitative works on 26km of farm access roads in Kasanda and Mubende districts", "Unrestored borrow pits"], ["**10**", "Rehabilitative works on 7.8km of farm access roads in Mpigi district", "Unrestored borrow pits"]], "metadata": {"headings": [{"headings_0": {"content": "Table 45: Table showing incidences of inadequate implementation of environmental, health, social and safety measures", "page": 266, "level": 2}}], "page": 267, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Project", "Observation"], "type": "table"}}, {"content": "Failure to implement adequate environmental, social, health and safety measures can \nlead to environmental degradation as well as increasing the risk of injuries in the event of accidents \nI advised the Accounting Officer to ensure that contractors fully implement all the required \nenvironmental, health, social and safety measures during the execution of works \n(x) Quality of Works and Materials \na) Concrete Members \nI checked the quality of the concrete members on 5 projects and noted that some of the tested concrete elements did not meet the expected minimum compressive strength. These are detailed below; \nTable 46: Table showing works where concrete elements did not meet the expected minimum compressive strength", "metadata": {"headings": [{"headings_0": {"content": "Failure to implement adequate environmental, social, health and safety measures can", "page": 267, "level": 2}}, [{"headings_0": {"content": "Failure to implement adequate environmental, social, health and safety measures can", "page": 267, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting Officer to ensure that contractors fully implement all the required", "page": 267, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting Officer to ensure that contractors fully implement all the required", "page": 267, "level": 2}}], [{"headings_0": {"content": "(x) Quality of Works and Materials", "page": 267, "level": 5}}], [{"headings_0": {"content": "a) Concrete Members", "page": 267, "level": 5}}], [{"headings_0": {"content": "a) Concrete Members", "page": 267, "level": 5}}], [{"headings_0": {"content": "a) Concrete Members", "page": 267, "level": 5}}]], "page": 267, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["**1**", "Rehabilitative works on bottlenecks (chokes) on 11km of farm access roads in Bukwo district.", "Wing wall RHS, Side wall LHS, Middle wall, Top Slab, Side wall RHS"], ["**2**", "Rehabilitative works on 3km of farm access roads in Ongino sub county, Kumi district.", "PC-01 @ 0+164 End structure, PC-02 @ 0+469 End structure, and Encasement, PC-03 @ 0+571 End structure, PC-04 @ 0+834 End structure, BC @ 1+083, BC @ 0+918"], ["**3**", "Rehabilitative works on 42km of farm access roads in Bunyagabu and Kaborole districts", "Cell \u2013 2 wing wall LHS, Cell \u2013 2 upper slab, Cell \u2013 1 wall, Cell \u2013 2 wall, Stem"]], "metadata": {"headings": [{"headings_0": {"content": "a) Concrete Members", "page": 267, "level": 5}}], "page": 267, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Project", "Failed Elements"], "type": "table"}}, {"content": "267", "metadata": {"headings": [{"headings_0": {"content": "a) Concrete Members", "page": 267, "level": 5}}], "page": 267, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**4**", "Construction of a 20m two Span bridge in Ntungamo district", "Abutment 1 Wing wall (LHS), Pier footing, Abutment 2 wing wall (LHS),"], ["**5**", "Rehabilitative works on road chokes in Amuru District", "Concrete Wing walls (RHS), Concrete Wing walls (LHS), Concrete Wing walls (LHS), Concrete Wing walls (RHS), Concrete Wing walls (RHS), Concrete wing walls (LHS)"], ["**5**", "Rehabilitative works on bottlenecks (chokes) on 37km of farm access roads in Kamwenge district", "Wing wall 1 LHS, Top Slab, Middle wall, Wingwall 2 RHS"]], "metadata": {"headings": [{"headings_0": {"content": "a) Concrete Members", "page": 267, "level": 5}}], "page": 268, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Project", "Failed Elements"], "type": "table"}}, {"content": "Failure to meet the required concrete strength can compromise the functionality and durability of the concrete elements \nI advised the Accounting Officer to conduct further tests on the failed concrete elements \nand in the event of failure, take appropriate remedial measures \nb) Gravel and Coarse Aggregates \nI collected samples of gravel and coarse aggregates from nine (9) projects and conducted \nlaboratory tests on these. I noted that; \n", "metadata": {"headings": [{"headings_0": {"content": "a) Concrete Members", "page": 267, "level": 5}}, [{"headings_0": {"content": "I advised the Accounting Officer to conduct further tests on the failed concrete elements", "page": 268, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting Officer to conduct further tests on the failed concrete elements", "page": 268, "level": 2}}], [{"headings_0": {"content": "b) Gravel and Coarse Aggregates", "page": 268, "level": 5}}], [{"headings_0": {"content": "I collected samples of gravel and coarse aggregates from nine (9) projects and conducted", "page": 268, "level": 2}}], [{"headings_0": {"content": "I collected samples of gravel and coarse aggregates from nine (9) projects and conducted", "page": 268, "level": 2}}], [{"headings_0": {"content": "I collected samples of gravel and coarse aggregates from nine (9) projects and conducted", "page": 268, "level": 2}}]], "page": 268, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Apart from the gravel used on the Kumi project, the gravel used on all the other eight (8) projects did not meet the specifications for some of the parameters tested.\n- The coarse aggregates from the Kumi project did not meet the specifications for some of the parameters tested", "metadata": {"headings": [{"headings_0": {"content": "I collected samples of gravel and coarse aggregates from nine (9) projects and conducted", "page": 268, "level": 2}}], "page": 268, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "The summary of the failed parameters per project is presented in the table below; \nTable 47: Table showing projects with failed parameters of Gravel and course aggregate", "metadata": {"headings": [{"headings_0": {"content": "The summary of the failed parameters per project is presented in the table below;", "page": 268, "level": 2}}, [{"headings_0": {"content": "The summary of the failed parameters per project is presented in the table below;", "page": 268, "level": 2}}]], "page": 268, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["**1**", "Bukwo", "Gravel", "Gradation, PI, SP, GC", "\uf0b7 Slippery road especially in rainy seasons"], ["**2**", "Kumi", "Coarse Aggregates", "Gradation", "\uf0b7 Failure to achieve required concrete strength due to poor interlocking ability"], ["**3**", "Bunyagabu and Kaborole", "Gravel", "Grading,  PI, SP,CBR", "\uf0b7 Gravel used is predominantly silt/clay therefore unsuitable for use  \uf0b7 Slippery road during rainy seasons \uf0b7 Limited ability to sustain traffic loads"], ["**4**", "Amuru", "Gravel", "PI, GC and Grading", "\uf0b7 Gravel used is predominantly sandy  \uf0b7 Raveling of the road surface"], ["**5**", "Masaka", "Gravel", "Gradation, GC and PI", "\uf0b7 Gravel used is predominantly sandy"]], "metadata": {"headings": [{"headings_0": {"content": "The summary of the failed parameters per project is presented in the table below;", "page": 268, "level": 2}}], "page": 268, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Project", "Material", "Tested Parameters that Failed", "Effect"], "type": "table"}}, {"content": "268", "metadata": {"headings": [{"headings_0": {"content": "The summary of the failed parameters per project is presented in the table below;", "page": 268, "level": 2}}], "page": 268, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["\uf0b7 Raveling of the road surface", null, null, null, null], ["**6**", "Kyotera", "Gravel", "Gradation and GC", "\uf0b7 Raveling of the road surface"], ["**7**", "Butebo and Pallisa", "Gravel", "Gradation, PI and GC", "\uf0b7 Gravel used is predominantly sandy  \uf0b7 Raveling and corrugation of the road surface  \uf0b7 Slippery road during rainy seasons"], ["**8**", "Kasanda and Mubende", "Gravel", "Gradation, GC and SP", "\uf0b7 Gravel used is predominantly sandy  \uf0b7 Raveling of the road surface  \uf0b7 Slippery road during rainy seasons"], ["**9**", "Mpigi", "Gravel", "Gradation and GC", "\uf0b7 Raveling of the road surface  \uf0b7 Slippery road during rainy seasons"]], "metadata": {"headings": [{"headings_0": {"content": "The summary of the failed parameters per project is presented in the table below;", "page": 268, "level": 2}}], "page": 269, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Project", "Material", "Tested Parameters that Failed", "Effect"], "type": "table"}}, {"content": "I advised the Accounting Officer to ensure that the performance of the roads is monitored \nand in the event of poor performance corrective measures should be implemented \n(xi) Quantity Verifications \nAt the time of audit, certification of works had been undertaken in eleven (11) out of the \nfourteen (14) sampled contracts. I undertook an analysis of the drawings availed to me \nand also physically measured some of the executed work items to establish the consistency with which the supervision team accurately measured the quantities during \ncertification. I noted inconsistencies in some of the quantities certified in all the ten (10) \ncontracts resulting in over certifications/overpayments equivalent to UGX. 827,157,114 as shown in the table below; \nTable 48: Table showing inconsistencies in some of the quantities certified in all the ten (10) contracts", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to ensure that the performance of the roads is monitored", "page": 269, "level": 2}}, [{"headings_0": {"content": "I advised the Accounting Officer to ensure that the performance of the roads is monitored", "page": 269, "level": 2}}], [{"headings_0": {"content": "(xi) Quantity Verifications", "page": 269, "level": 5}}], [{"headings_0": {"content": "(xi) Quantity Verifications", "page": 269, "level": 5}}], [{"headings_0": {"content": "fourteen (14) sampled contracts. I undertook an analysis of the drawings availed to me", "page": 269, "level": 2}}], [{"headings_0": {"content": "fourteen (14) sampled contracts. I undertook an analysis of the drawings availed to me", "page": 269, "level": 2}}], [{"headings_0": {"content": "certification. I noted inconsistencies in some of the quantities certified in all the ten (10)", "page": 269, "level": 2}}], [{"headings_0": {"content": "certification. I noted inconsistencies in some of the quantities certified in all the ten (10)", "page": 269, "level": 2}}], [{"headings_0": {"content": "certification. I noted inconsistencies in some of the quantities certified in all the ten (10)", "page": 269, "level": 2}}]], "page": 269, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["**1**", "Rehabilitative works on bottlenecks (chokes) on 11km of farm access roads in Bukwo district.", "170,914,174"], ["**2**", "Rehabilitative works on 42km of farm access roads in Bunyagabu and Kabarole districts", "65,097,660"], ["**3**", "Rehabilitative works on 24.3km of farm access roads in Kabale district", "0"], ["**4**", "Rehabilitative works on road chokes in Amuru District", "93,812,160"], ["**5**", "Rehabilitative works on 13.3km of farm access roads in Isingiro district.", "21,140,000"], ["**6**", "Rehabilitative works on bottlenecks (chokes) on 17.7km of farm access roads in kabonera, Kyasiga, and Kyanamukaka Sub county in Masaka district", "107,664,630"]], "metadata": {"headings": [{"headings_0": {"content": "certification. I noted inconsistencies in some of the quantities certified in all the ten (10)", "page": 269, "level": 2}}], "page": 269, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Project Name", "Over Payment/ Over Certification [UGX]"], "type": "table"}}, {"content": "269", "metadata": {"headings": [{"headings_0": {"content": "certification. I noted inconsistencies in some of the quantities certified in all the ten (10)", "page": 269, "level": 2}}], "page": 269, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**7**", "Rehabilitative works on bottlenecks (chokes) on 29km of farm access (Menziro \u2013Kateera 14.5) in Kakuto Subcounty and Kasanvu Kyakatuma Kamuli Rd 14.9km, Kyeere subcounty roads in Kyotera District", "98,388,200"], ["**8**", "Rehabilitative works on 28km of farm access roads in Butebo and Pallisa districts", "21,096,315"], ["**9**", "Rehabilitative works on 26km of farm access roads in Kasanda and Mubende districts", "179,900,900"], ["**10**", "Rehabilitative works on 7.8km of farm access roads in Mpigi district", "54,003,075"], ["**11**", "Rehabilitative works on bottlenecks (chokes) on 37km of farm access roads in Kamwenge district", "15,140,000"], ["", "**Total**", "**827,157,114**"]], "metadata": {"headings": [{"headings_0": {"content": "certification. I noted inconsistencies in some of the quantities certified in all the ten (10)", "page": 269, "level": 2}}], "page": 270, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Project Name", "Over Payment/ Over Certification [UGX]"], "type": "table"}}, {"content": "These overpayments/over certifications if not recovered shall result into a financial loss to the project \nI advised the Accounting Officer to ensure that the overpayments/over certifications are recovered. \n(xii) Supervision of Works \nDocumentation availed by MAAIF indicated that UGX. 7,334,158,240 had been disbursed to the seventeen (17) sampled local governments. Audit was however not availed with a \nbreakdown of how the funds were to be spent by the respective local governments or \naccountability submitted by the local governments to MAAIF. Consequently, audit could \nnot confirm the amounts allocated for facilitation of district staff supervising the works. \nDuring the physical inspection of the works, the district staff supervising the works \nindicated that they were not being facilitated to supervise the works \nFailure to facilitate the district supervision staff negatively affects their ability to adequately supervise the works which compromises the quality of the works. \nI advised the Accounting Officer to ensure that guidance to local governments is issued on how the disbursed funds are to be spent on the different project components. In \naddition, the Ministry should ensure that the funds spent are accounted for. \n4.3.2 Engineering Audit on a Selected Sample of Infrastructure Projects Implemented by the Office of the Prime Minister (OPM) in Financial Years 2020/2021 and 2022/2023 \nDuring the financial years 2020/21 and 2022/23, the OPM indicated that it had \nimplemented 389 public works projects whose contracts amounted to \nUGX.213,126,265,875 under DRDIP and 4 public works projects whose contracts \namounted to UGX.844,293,145 for the Busoga portfolio. \n270 \nA sample of thirteen (13) projects worth UGX.13,186,754,026 under DRDIP representing 6% of the total value of the projects and two (2) projects worth UGX.564,328,705 under Busoga portfolio representing 67% of the total value of the projects were audited \na. Design Omissions \nI reviewed the design reports, drawings and BoQs availed and noted that for seven (7) \nout of the fifteen (15) contracts, there were a number of omissions in the designs which could compromise the performance and safety of the constructed infrastructure as detailed below; \nTable 49: Table showing contracts with omissions in the designs which could \ncompromise the performance and safety of the constructed infrastructure", "metadata": {"headings": [{"headings_0": {"content": "certification. I noted inconsistencies in some of the quantities certified in all the ten (10)", "page": 269, "level": 2}}, [{"headings_0": {"content": "certification. I noted inconsistencies in some of the quantities certified in all the ten (10)", "page": 269, "level": 2}}], [{"headings_0": {"content": "(xii) Supervision of Works", "page": 270, "level": 5}}], [{"headings_0": {"content": "Documentation availed by MAAIF indicated that UGX. 7,334,158,240 had been disbursed to the seventeen (17) sampled local governments. Audit was however not availed with a", "page": 270, "level": 4}}], [{"headings_0": {"content": "Documentation availed by MAAIF indicated that UGX. 7,334,158,240 had been disbursed to the seventeen (17) sampled local governments. Audit was however not availed with a", "page": 270, "level": 4}}], [{"headings_0": {"content": "accountability submitted by the local governments to MAAIF. Consequently, audit could", "page": 270, "level": 2}}], [{"headings_0": {"content": "accountability submitted by the local governments to MAAIF. Consequently, audit could", "page": 270, "level": 2}}], [{"headings_0": {"content": "During the physical inspection of the works, the district staff supervising the works", "page": 270, "level": 2}}], [{"headings_0": {"content": "During the physical inspection of the works, the district staff supervising the works", "page": 270, "level": 2}}], [{"headings_0": {"content": "During the physical inspection of the works, the district staff supervising the works", "page": 270, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting Officer to ensure that guidance to local governments is issued on how the disbursed funds are to be spent on the different project components. In", "page": 270, "level": 4}}], [{"headings_0": {"content": "I advised the Accounting Officer to ensure that guidance to local governments is issued on how the disbursed funds are to be spent on the different project components. In", "page": 270, "level": 4}}], [{"headings_0": {"content": "4.3.2 Engineering Audit on a Selected Sample of Infrastructure Projects Implemented by the Office of the Prime Minister (OPM) in Financial Years 2020/2021 and 2022/2023", "page": 270, "level": 5}}], [{"headings_0": {"content": "During the financial years 2020/21 and 2022/23, the OPM indicated that it had", "page": 270, "level": 2}}], [{"headings_0": {"content": "During the financial years 2020/21 and 2022/23, the OPM indicated that it had", "page": 270, "level": 2}}], [{"headings_0": {"content": "UGX.213,126,265,875 under DRDIP and 4 public works projects whose contracts", "page": 270, "level": 2}}], [{"headings_0": {"content": "UGX.213,126,265,875 under DRDIP and 4 public works projects whose contracts", "page": 270, "level": 2}}], [{"headings_0": {"content": "UGX.213,126,265,875 under DRDIP and 4 public works projects whose contracts", "page": 270, "level": 2}}], [{"headings_0": {"content": "A sample of thirteen (13) projects worth UGX.13,186,754,026 under DRDIP representing 6% of the total value of the projects and two (2) projects worth UGX.564,328,705 under Busoga portfolio representing 67% of the total value of the projects were audited", "page": 271, "level": 4}}], [{"headings_0": {"content": "a. Design Omissions", "page": 271, "level": 5}}], [{"headings_0": {"content": "I reviewed the design reports, drawings and BoQs availed and noted that for seven (7)", "page": 271, "level": 2}}], [{"headings_0": {"content": "I reviewed the design reports, drawings and BoQs availed and noted that for seven (7)", "page": 271, "level": 2}}], [{"headings_0": {"content": "I reviewed the design reports, drawings and BoQs availed and noted that for seven (7)", "page": 271, "level": 2}}], [{"headings_0": {"content": "compromise the performance and safety of the constructed infrastructure", "page": 271, "level": 2}}]], "page": 270, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**1**", "Construction of Osu Bridge on Ombaci-Oduluba Road", "\uf0b7 relief culverts  \uf0b7 filter layer at the far face of culvert walls  \uf0b7 speed calming measures at approach roads  \uf0b7 water proofing on far faces of abutment walls Consideration of direction of flow of the river"], ["**2**", "Extension of piped water from Itula to Lomunga Parish and distribution", "\uf0b7 Structural and hydraulic analysis of the components  \uf0b7 No water quality tests done during design  \uf0b7 Washouts valves and chambers  \uf0b7 Pipeline marker posts  \uf0b7 Gate Valves and chambers"], ["**3**", "Constriction of 01 administration block, 3 blocks of 5 stances drainable latrine in Kasenyi-Lyato primary school.", "\uf0b7 Fire safety/protection measures"], ["**4**", "Construction of 2 three in one classroom blocks, 01 blocks of 5 stances drainable latrine(Teachers), one block of class room, a head teachers\u2019 office and staff room. In Nyamasoga primary school.", "\uf0b7 Fire safety/protection measures"], ["**5**", "Construction of 2 three in one classroom blocks, 01 blocks of 5 stances drainable latrine, one block of class room, a head teachers\u2019 office and staff room in Tonya primary school", "\uf0b7 Fire safety/protection measures"], ["**6**", "Construction of 15 meters single span bridge at Oru River", "\uf0b7 Hydraulic design omitted the impact of erosion on the approach road embankments and river banks \uf0b7 omitted mitre drains and culvert crossings along the approach roads"]], "metadata": {"headings": [{"headings_0": {"content": "compromise the performance and safety of the constructed infrastructure", "page": 271, "level": 2}}], "page": 271, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Contract", "Omissions"], "type": "table"}}, {"content": "271", "metadata": {"headings": [{"headings_0": {"content": "compromise the performance and safety of the constructed infrastructure", "page": 271, "level": 2}}], "page": 271, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["\uf0b7 did not consider the direction of flow of the river as the bridge was not skewed", null, null], ["**7**", "Construction of two classroom blocks, one with an office and store, construction of a 5 stance VIP latrine for girls, construction of a 2 stance VIP lined latrine for Teachers at Bwondha P/S", "\uf0b7 Fire safety/protection measures"]], "metadata": {"headings": [{"headings_0": {"content": "compromise the performance and safety of the constructed infrastructure", "page": 271, "level": 2}}], "page": 272, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Contract", "Omissions"], "type": "table"}}, {"content": "I advised the Accounting Officer to re-evaluate the above omissions and take appropriate corrective measures. In addition, going forward, designs prepared should thoroughly \nreviewed by the technical teams so that they adequately consider all aspects required \nb. Procurement Issues \nOn six (6) of the fifteen (15) contracts, I noted a number of issues arising from my review of the procurement of the works contractors as detailed below; \n", "metadata": {"headings": [{"headings_0": {"content": "I advised the Accounting Officer to re-evaluate the above omissions and take appropriate corrective measures. In addition, going forward, designs prepared should thoroughly", "page": 272, "level": 4}}, [{"headings_0": {"content": "I advised the Accounting Officer to re-evaluate the above omissions and take appropriate corrective measures. In addition, going forward, designs prepared should thoroughly", "page": 272, "level": 4}}], [{"headings_0": {"content": "b. Procurement Issues", "page": 272, "level": 5}}], [{"headings_0": {"content": "b. Procurement Issues", "page": 272, "level": 5}}], [{"headings_0": {"content": "b. Procurement Issues", "page": 272, "level": 5}}]], "page": 272, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- The successful bidder for the extension of piped water from Itula to Lomunga", "metadata": {"headings": [{"headings_0": {"content": "b. Procurement Issues", "page": 272, "level": 5}}], "page": 272, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "Parish did not provide CVs of key personnel \n", "metadata": {"headings": [{"headings_0": {"content": "Parish did not provide CVs of key personnel", "page": 272, "level": 2}}, [{"headings_0": {"content": "Parish did not provide CVs of key personnel", "page": 272, "level": 2}}]], "page": 272, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- There were changes in the evaluation criteria during the evaluation of bids for full", "metadata": {"headings": [{"headings_0": {"content": "Parish did not provide CVs of key personnel", "page": 272, "level": 2}}], "page": 272, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "rehabilitation of Siriba-Kalwala_Kiryampungula Road (11.3km) and Tete Ogolo-liri \nroad 15km", "metadata": {"headings": [{"headings_0": {"content": "rehabilitation of Siriba-Kalwala_Kiryampungula Road (11.3km) and Tete Ogolo-liri", "page": 272, "level": 2}}, [{"headings_0": {"content": "rehabilitation of Siriba-Kalwala_Kiryampungula Road (11.3km) and Tete Ogolo-liri", "page": 272, "level": 2}}]], "page": 272, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- The best evaluated bidder for works at Kasenyi-Lyato did not provide the required", "metadata": {"headings": [{"headings_0": {"content": "rehabilitation of Siriba-Kalwala_Kiryampungula Road (11.3km) and Tete Ogolo-liri", "page": 272, "level": 2}}], "page": 272, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "work method statement and his proposed Quantity Surveyor was passed despite \nnot having the required 4 years\u2019 experience", "metadata": {"headings": [{"headings_0": {"content": "work method statement and his proposed Quantity Surveyor was passed despite", "page": 272, "level": 2}}, [{"headings_0": {"content": "work method statement and his proposed Quantity Surveyor was passed despite", "page": 272, "level": 2}}]], "page": 272, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- The best evaluated bidder for Biyaya Secondary School had a work method relating to a waste treatment plant and faecal sludge treatment plants which did not constitute scope of works\n- During the evaluation of bids for construction of the 15m single span bridge at", "metadata": {"headings": [{"headings_0": {"content": "work method statement and his proposed Quantity Surveyor was passed despite", "page": 272, "level": 2}}], "page": 272, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "Oru River, the bid for one of the bidders, Multex (U) Ltd, despite being submitted \non time was never opened claiming late submission \nInadequacies during the procurement process can result in the procurement of \ncontractors with inadequate capacity to execute the works \nI advised the Accounting Officer to ensure that going forward, the evaluation teams \nadhere to the relevant procurement guidelines \nc. Delayed Completion of Works \nI noted delays in completion of the works on seven (7) out of the fifteen (15) contracts \nranging from 30 to 182 days. Resulting from these delays, liquidated damages totaling to UGX. 77,200,398.5 should have been charged to the contractors as shown in the table \nbelow; \n272 \nTable 50: Table showing delays in project completion", "metadata": {"headings": [{"headings_0": {"content": "Oru River, the bid for one of the bidders, Multex (U) Ltd, despite being submitted", "page": 272, "level": 2}}, [{"headings_0": {"content": "Oru River, the bid for one of the bidders, Multex (U) Ltd, despite being submitted", "page": 272, "level": 2}}], [{"headings_0": {"content": "Inadequacies during the procurement process can result in the procurement of", "page": 272, "level": 2}}], [{"headings_0": {"content": "Inadequacies during the procurement process can result in the procurement of", "page": 272, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting Officer to ensure that going forward, the evaluation teams", "page": 272, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting Officer to ensure that going forward, the evaluation teams", "page": 272, "level": 2}}], [{"headings_0": {"content": "c. Delayed Completion of Works", "page": 272, "level": 5}}], [{"headings_0": {"content": "c. Delayed Completion of Works", "page": 272, "level": 5}}], [{"headings_0": {"content": "ranging from 30 to 182 days. Resulting from these delays, liquidated damages totaling to UGX. 77,200,398.5 should have been charged to the contractors as shown in the table", "page": 272, "level": 4}}], [{"headings_0": {"content": "ranging from 30 to 182 days. Resulting from these delays, liquidated damages totaling to UGX. 77,200,398.5 should have been charged to the contractors as shown in the table", "page": 272, "level": 4}}], [{"headings_0": {"content": "ranging from 30 to 182 days. Resulting from these delays, liquidated damages totaling to UGX. 77,200,398.5 should have been charged to the contractors as shown in the table", "page": 272, "level": 4}}], [{"headings_0": {"content": "Table 50: Table showing delays in project completion", "page": 273, "level": 2}}]], "page": 272, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["**1**", "Extension of piped water from Itula to Lomunga Parish and distribution", "168", "14,237,152.5"], ["**2**", "Constriction of 01 administration block, 3 blocks of 5 stances drainable latrine in Kasenyi-Lyato primary school.", "30", "8,556,830.1"], ["**3**", "Construction of 2 three in one classroom blocks, 01 blocks of 5 stances drainable latrine, one block of class room, a head teachers\u2019 office and staff room in Tonya primary school", "40", "25,175,791.2"], ["**4**", "Construction of one block of 1000 capacity Examination Hall and supply at Biyaya Secondary School", "46", "10,376,233.5"], ["**5**", "Full Rehabilitation of Tete Ogolo-liri road 15km", "36", "18,840,162.0"], ["**6**", "Construction of two classroom blocks, one with an office and store, construction of a 5 stance VIP latrine for girls, construction of a 2 stance VIP lined latrine for Teachers at Bwondha P/S", "182", "14,229.2"], ["**7**", "Construction of a Two(2) Classroom Block with Office and Store at Namayemba P/S", "179", "Full contract was not availed to enable computation"], ["**TOTAL**", null, "", "**77,200,398.5**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 50: Table showing delays in project completion", "page": 273, "level": 2}}], "page": 273, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Contract", "Delay (No. of Days)", "Uncharged Liquidated Damages (UGX)"], "type": "table"}}, {"content": "Delayed completion of works denies intended users timely usage of the infrastructure and \nfailure to charge damages, denies the local government compensation arising from the delayed completion \nI advised the Accounting Officer to always ensure that works are completed in time failure \nof which, liquidated damages are charged to contractors \nd. Unjustified Extensions of Time \nI noted that extensions of time ranging from 105 to 120 days were awarded to contractors \non three (03) contracts in the Local Governments of Arua DLG, Obongi DLG and Adjumani DLG. However, I considered these extensions unjustified because; \n", "metadata": {"headings": [{"headings_0": {"content": "Delayed completion of works denies intended users timely usage of the infrastructure and", "page": 273, "level": 2}}, [{"headings_0": {"content": "Delayed completion of works denies intended users timely usage of the infrastructure and", "page": 273, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting Officer to always ensure that works are completed in time failure", "page": 273, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting Officer to always ensure that works are completed in time failure", "page": 273, "level": 2}}], [{"headings_0": {"content": "d. Unjustified Extensions of Time", "page": 273, "level": 5}}], [{"headings_0": {"content": "d. Unjustified Extensions of Time", "page": 273, "level": 5}}], [{"headings_0": {"content": "on three (03) contracts in the Local Governments of Arua DLG, Obongi DLG and Adjumani DLG. However, I considered these extensions unjustified because;", "page": 273, "level": 4}}], [{"headings_0": {"content": "on three (03) contracts in the Local Governments of Arua DLG, Obongi DLG and Adjumani DLG. However, I considered these extensions unjustified because;", "page": 273, "level": 4}}]], "page": 273, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- There was no documentation to support some of the reasons given\n- There was no evidence of early warning from the contractors as required by the contracts", "metadata": {"headings": [{"headings_0": {"content": "on three (03) contracts in the Local Governments of Arua DLG, Obongi DLG and Adjumani DLG. However, I considered these extensions unjustified because;", "page": 273, "level": 4}}], "page": 273, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "\uf0b7 There were no detailed computations for the time extensions awarded \nArising from these unjustified extensions of time, UGX.157,299,717 was not charged to the contractors by the respective Local Governments. Unjustified extensions of time lead to delayed completion of the works. \nI advised the Accounting Officer to ensure that, extensions of time awarded are adequately supported and properly evaluated by the Project Managers. \n273 \ne. Unjustified/Irregular Payments \nOn six (6) out of the fifteen (15) contracts, I found various payments that I considered irregular, unjustified and/or questionable due to the absence of documents supporting these payments, payment for items that do not meet the specifications, payments for \nunexecuted works and payments contrary to the works specifications totalling UGX. \n937,659,325 as presented in the following table; \nTable 51: Showing unjustified/irregular payment to contractors", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 There were no detailed computations for the time extensions awarded", "page": 273, "level": 2}}, [{"headings_0": {"content": "\uf0b7 There were no detailed computations for the time extensions awarded", "page": 273, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting Officer to ensure that, extensions of time awarded are adequately supported and properly evaluated by the Project Managers.", "page": 273, "level": 4}}], [{"headings_0": {"content": "I advised the Accounting Officer to ensure that, extensions of time awarded are adequately supported and properly evaluated by the Project Managers.", "page": 273, "level": 4}}], [{"headings_0": {"content": "e. Unjustified/Irregular Payments", "page": 274, "level": 5}}], [{"headings_0": {"content": "e. Unjustified/Irregular Payments", "page": 274, "level": 5}}], [{"headings_0": {"content": "unexecuted works and payments contrary to the works specifications totalling UGX.", "page": 274, "level": 2}}], [{"headings_0": {"content": "unexecuted works and payments contrary to the works specifications totalling UGX.", "page": 274, "level": 2}}], [{"headings_0": {"content": "Table 51: Showing unjustified/irregular payment to contractors", "page": 274, "level": 2}}]], "page": 273, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["**1**", "Construction of Osu Bridge on Ombaci- Oduluba Road", "8,650,000.0", "\uf0b7 Unsupported Payments for Provisional sums, Environmental protection and Engineers Accommodation"], ["**2**", "Extension of piped water from Itula to Lomunga Parish and distribution", "36,021,650.0", "\uf0b7 Unsupported payments for Rock excavation, Pressure Testing, Contingency and Transport.  \uf0b7 Payment for performance bond contrary to works specifications  \uf0b7 Payment for HDPE pipes (500m) that did not meet specifications"], ["**3**", "Constriction of 01 administration block, 3 blocks of 5 stances drainable latrine in Kasenyi-Lyato primary school.", "24,750,000.0", "\uf0b7 Unsupported payments for insurances, environmental measures and management meetings.  \uf0b7 Payment for performance bond, water, lighting for works contrary to specifications"], ["**4**", "Rehabilitation  of Kyanyanda \u2013 Mbare \u2013 Bugango and Endiizi \u2013 Mbaare \u2013 Omukatojo Road (50.2Km)", "850,217,675", "\uf0b7 Unsupported payments for Provisional Sums, Day works, Material Tests ordered by engineer and executed works under IPC 3"], ["**5**", "Construction of a mini piped water scheme at Chungambe  Trading Center", "15,500,000.0", "\uf0b7 Unsupported payments for Performance bond, Contractor\u2019s all risk insurance policy, Use of contractors survey equipment by the engineer, Pressure testing of and sterilization of water mains"], ["**6**", "Construction of a Two(2) Classroom Block with Office and Store at Namayemba P/S", "2,520,000", "\uf0b7 Unsupported payment for breaking up of rock  \uf0b7 Unsupported doubling of rate for 150mm hardcore bed under splash apron and veranda  \uf0b7 Payment of 6 extra windows not executed"], ["**TOTAL**", null, "**937,659,325**", ""]], "metadata": {"headings": [{"headings_0": {"content": "Table 51: Showing unjustified/irregular payment to contractors", "page": 274, "level": 2}}], "page": 274, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Contract", "Unjustified/ Irregular Payment (UGX)", "Remarks"], "type": "table"}}, {"content": "Irregular/unjustified payments expose the client to the risk of financial loss \n274 \nI advised the respective Accounting Officers to conduct further review of these payments \nand take appropriate action \nf. Inspection of the Works \nI inspected all the fifteen (15) sites between 28th August and 22nd September 2023. During the physical inspection of the works, I observed the following omissions and defects at \nthe following fourteen (14) sites. \nTable 52: Showing omissions and defects at the following fourteen (14) sites.", "metadata": {"headings": [{"headings_0": {"content": "Irregular/unjustified payments expose the client to the risk of financial loss", "page": 274, "level": 2}}, [{"headings_0": {"content": "Irregular/unjustified payments expose the client to the risk of financial loss", "page": 274, "level": 2}}], [{"headings_0": {"content": "I advised the respective Accounting Officers to conduct further review of these payments", "page": 275, "level": 2}}], [{"headings_0": {"content": "I advised the respective Accounting Officers to conduct further review of these payments", "page": 275, "level": 2}}], [{"headings_0": {"content": "f. Inspection of the Works", "page": 275, "level": 5}}], [{"headings_0": {"content": "I inspected all the fifteen (15) sites between 28th August and 22nd September 2023. During the physical inspection of the works, I observed the following omissions and defects at", "page": 275, "level": 4}}], [{"headings_0": {"content": "I inspected all the fifteen (15) sites between 28th August and 22nd September 2023. During the physical inspection of the works, I observed the following omissions and defects at", "page": 275, "level": 4}}], [{"headings_0": {"content": "I inspected all the fifteen (15) sites between 28th August and 22nd September 2023. During the physical inspection of the works, I observed the following omissions and defects at", "page": 275, "level": 4}}]], "page": 274, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["**1.**", "Construction of Osu Bridge on Ombaci- Oduluba Road", "Peeled off roadside hazard stickers, Cracks at joints between walkway ramps and walkway, Segregation of concrete at box culvert top haunch, Cracks in stone pitching mortar, Water ponding on walkway, Gravel loss on approach roads, Rusting of welded guard rail joints."], ["**2.**", "Extension of piped water from Itula to Lomunga Parish and distribution", "Silver paint on surface of solar panels, Hot spots on solar panels, Pump poorly sited, shearing of bolts, rusting of pump fittings, Cracks on pump anchor block, Leakages at several locations, Collapsed soak away pit at tap stand 01, Missing bibs on several tap stands."], ["**3.**", "Constriction of 01 administration block, 3 blocks of 5 stances drainable latrine in Kasenyi-Lyato primary school.", "Dis-jointing of Veranda from external walls, Cracks in the; floor, splash apron, ceiling, external wall, interface of window sill and window, Disjointing of the ramps from the veranda, Unprotected earthing rod"], ["**4.**", "Construction of 2 three in one classroom blocks, 01 blocks of 5 stances drainable latrine, one block of class room, a head teachers\u2019 office and staff room in Nyamasoga primary school.", "Open ridge, Cracks in the; ramps, terrazzo, floor screed, splash apron, window cills, walls, breaking off of the terrazzo skirting from the wall, Detachment of terrazzo splash apron from the main building, Disintegration of fascia board, Unprotected lightning conductor."], ["**5.**", "Construction of an OPD at Buhuka Health Centre III.", "Cracks in terrazzo of the worktops, splash apron, broken elbow operated taps, Absence of counter tops at reception and dispensing area, Tyrolean render not done on external wall, Missing cabinets in reception area of OPD."], ["**6.**", "Full Rehabilitation of Siriba- Kalwala\\_Kiryampungula Road(11.3km)", "Cracks on headwalls and wing walls, Broken end structure for access culvert, Disjointed culverts, Access not provided over open drain and missing access culverts."], ["**7.**", "Rehabilitation of Kyanyanda \u2013 Mbare \u2013 Bugango and Endiizi \u2013", "Heavy siltation of culverts, Poor jointing of culverts, Poor alignment of culverts, Gravel loss, poorly constructed end structures and drop inlets, poor alignment of culverts to"]], "metadata": {"headings": [{"headings_0": {"content": "I inspected all the fifteen (15) sites between 28th August and 22nd September 2023. During the physical inspection of the works, I observed the following omissions and defects at", "page": 275, "level": 4}}], "page": 275, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Project Name", "Observations"], "type": "table"}}, {"content": "275", "metadata": {"headings": [{"headings_0": {"content": "I inspected all the fifteen (15) sites between 28th August and 22nd September 2023. During the physical inspection of the works, I observed the following omissions and defects at", "page": 275, "level": 4}}], "page": 275, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Mbaare \u2013 Omukatojo Road (50.2Km", "stream flow profile, damaged apron structure, corrugations on carriage way.", null], ["**8.**", "Construction of 2 three in one classroom blocks, 01 blocks of 5 stances drainable latrine, one block of class room, a head teachers\u2019 office and staff room in Tonya primary school", "Detachment of the terrazzo skirting from the external walls, cracks in the splash apron, floors, open joints on tables supplied,  Installed shelves warped."], ["**9.**", "Construction of a mini piped water scheme at Chungambe Trading Center", "Non-functioning gate valve at pump, Cut/vandalized solar panel cables, Vandalized covers to inspection chambers, No water in taps, vandalized gate valve fitting, waterlogged washout valve, rusting of tank stand plates and cut pipes ."], ["**10.**", "Construction of one block of 1000 capacity Examination Hall and supply at Biyaya Secondary School", "Leakages in the roof, rusting on the doors and windows, Cracks in the terrazzo in the hall steps, veranda, ramps, splash apron and cabinet work tops, poorly jointed roofing sheets, no window sills, no external skirting, Internal locking system not provided on doors."], ["**11.**", "Construction of 15 meters single span bridge at Oru River", "Poor positioning of weep holes on abutments and wing walls, Poor structure layout and configuration, Unconcealed abutment corners, Poor alignment/profile design of approach roads."], ["**12**", "Construction of a theatre, 2 units of 2 in one staff houses and fencing at Rugaaga Health Centre IV", "Vents not aligned with the window, Inadequate provision for PWD access at entrances and rear exits.  Installation of a smaller store window than specified on the theatre block"], ["**13.**", "Full Rehabilitation of Tete Ogolo-liri road 15km", "Honey combing on culverts, Cracks on pipe culverts Disjointed culverts, Poor workmanship of end structures Blocked culvert line outlet, Culvert end structures not constructed at Ogolo Junction, Untrained culvert outlets, Washed away outlet apron slabs."], ["**14.**", "Construction of two classroom blocks, one with an office and store, construction of a 5 stance VIP latrine for girls, construction of a 2 stance VIP lined latrine for Teachers at Bwondha P/S", "Poorly installed roofing nails, Cracks along the window reveal, Cracked window glass on the classroom block, Roofing sheet on pit latrine not properly fixed, Wiring is being done on wall surface, Poor sanding of the supplied tables."]], "metadata": {"headings": [{"headings_0": {"content": "I inspected all the fifteen (15) sites between 28th August and 22nd September 2023. During the physical inspection of the works, I observed the following omissions and defects at", "page": 275, "level": 4}}], "page": 276, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Project Name", "Observations"], "type": "table"}}, {"content": "If not corrected, the above observed defects and omissions could compromise the durability, safety and functionality of the infrastructure \n276 \nI advised the Accounting Officer to ensure that all the above observed defects and/or \nomissions are addressed \ng. Quality Control of Works \nI evaluated the quality control procedures for the works and established that for eleven \n(11) out of the fifteen contracts (15), the supervision teams did not test some of the materials used prior to their incorporation into the works as detailed below; \nTable 53: Showing projects where the supervision teams did not test some of the \nmaterials used prior to their incorporation into the works", "metadata": {"headings": [{"headings_0": {"content": "I inspected all the fifteen (15) sites between 28th August and 22nd September 2023. During the physical inspection of the works, I observed the following omissions and defects at", "page": 275, "level": 4}}, [{"headings_0": {"content": "I inspected all the fifteen (15) sites between 28th August and 22nd September 2023. During the physical inspection of the works, I observed the following omissions and defects at", "page": 275, "level": 4}}], [{"headings_0": {"content": "I advised the Accounting Officer to ensure that all the above observed defects and/or", "page": 277, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting Officer to ensure that all the above observed defects and/or", "page": 277, "level": 2}}], [{"headings_0": {"content": "g. Quality Control of Works", "page": 277, "level": 5}}], [{"headings_0": {"content": "I evaluated the quality control procedures for the works and established that for eleven", "page": 277, "level": 2}}], [{"headings_0": {"content": "I evaluated the quality control procedures for the works and established that for eleven", "page": 277, "level": 2}}], [{"headings_0": {"content": "I evaluated the quality control procedures for the works and established that for eleven", "page": 277, "level": 2}}], [{"headings_0": {"content": "materials used prior to their incorporation into the works", "page": 277, "level": 2}}]], "page": 276, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**1.**", "Construction of Osu Bridge on Ombaci-Oduluba Road", "Gravel, Aggregates, Sand, Concrete"], ["**2.**", "Extension of piped water from Itula to Lomunga Parish and distribution", "Aggregates, sand, concrete, bricks"], ["**3.**", "Constriction of 01 administration block, 3 blocks of 5 stances drainable latrine in Kasenyi-Lyato primary school.", "Concrete, Aggregates, sand, bricks"], ["**4.**", "Full Rehabilitation of Siriba-Kalwala\\_Kiryampungula Road(11.3km)", "Concrete pipe culverts"], ["**5.**", "Rehabilitation of Kyanyanda \u2013 Mbare \u2013 Bugango and Endiizi \u2013 Mbaare \u2013 Omukatojo Road (50.2Km", "Gravel, culverts, FDT for wearing course, concrete"], ["**6.**", "Construction of 2 three in one classroom blocks, 01 blocks of 5 stances drainable latrine, one block of class room, a head teachers\u2019 office and staff room in Tonya primary school", "Bricks, sand, aggregates"], ["**7.**", "Construction of a mini piped water scheme at Chungambe Trading Center", "Sand, bricks"], ["**8**", "Construction of a theatre, 2 units of 2 in one staff houses and fencing at Rugaaga Health Centre IV", "Concrete blocks, sand, aggregates"], ["**9**", "Full Rehabilitation of Tete Ogolo-liri road 15km", "Concrete pipe culverts"], ["**10**", "Construction of two classroom blocks, one with an office and store, construction of a 5 stance VIP latrine for girls, construction of a 2 stance VIP lined latrine for Teachers at Bwondha P/S", "Aggregates, sand, concrete, bricks"], ["**11**", "Construction of a Two(2) Classroom Block with Office and Store at Namayemba P/S", "Aggregates, sand, concrete, bricks"]], "metadata": {"headings": [{"headings_0": {"content": "materials used prior to their incorporation into the works", "page": 277, "level": 2}}], "page": 277, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Project Name", "Materials Not Tested"], "type": "table"}}, {"content": "Failure to undertake tests on materials used can lead to the use of substandard materials \nthereby compromising the quality of works \nI advised the Accounting Officer to always ensure that materials used are tested, results \nreviewed and approved prior to their incorporation into the works \nh. Quality of Works and Materials \nI checked the quality of the concrete members and/or picked samples of construction materials from all the fifteen project sites and subjected these to laboratory tests. I noted \nfailures of some of the concrete elements and parameters for some of the sampled \n277 \nmaterials from thirteen (13) project sites. Comparison of audit results to specifications for the project of extension of piped water from Itula to Lomunga Parish could not be \nundertaken due to absence of specifications; \nTable 54: Showing failures of some of the concrete elements and parameters for some of the sampled materials", "metadata": {"headings": [{"headings_0": {"content": "Failure to undertake tests on materials used can lead to the use of substandard materials", "page": 277, "level": 2}}, [{"headings_0": {"content": "Failure to undertake tests on materials used can lead to the use of substandard materials", "page": 277, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting Officer to always ensure that materials used are tested, results", "page": 277, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting Officer to always ensure that materials used are tested, results", "page": 277, "level": 2}}], [{"headings_0": {"content": "h. Quality of Works and Materials", "page": 277, "level": 5}}], [{"headings_0": {"content": "I checked the quality of the concrete members and/or picked samples of construction materials from all the fifteen project sites and subjected these to laboratory tests. I noted", "page": 277, "level": 4}}], [{"headings_0": {"content": "I checked the quality of the concrete members and/or picked samples of construction materials from all the fifteen project sites and subjected these to laboratory tests. I noted", "page": 277, "level": 4}}], [{"headings_0": {"content": "I checked the quality of the concrete members and/or picked samples of construction materials from all the fifteen project sites and subjected these to laboratory tests. I noted", "page": 277, "level": 4}}], [{"headings_0": {"content": "materials from thirteen (13) project sites. Comparison of audit results to specifications for the project of extension of piped water from Itula to Lomunga Parish could not be", "page": 278, "level": 4}}], [{"headings_0": {"content": "materials from thirteen (13) project sites. Comparison of audit results to specifications for the project of extension of piped water from Itula to Lomunga Parish could not be", "page": 278, "level": 4}}], [{"headings_0": {"content": "materials from thirteen (13) project sites. Comparison of audit results to specifications for the project of extension of piped water from Itula to Lomunga Parish could not be", "page": 278, "level": 4}}]], "page": 277, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["**1.**", "Construction of Osu Bridge on Ombaci-Oduluba Road", "Concrete strength of Curbstones"], ["**2.**", "Extension of piped water from Itula to Lomunga Parish and distribution", "Concrete Strength Specifications not availed"], ["**3**", "Construction of 2 three in one classroom blocks, 01 blocks of 5 stances drainable latrine(Teachers), one block of class room, a head teachers\u2019 office and staff room. In Nyamasoga primary school.", "Concrete strength of Ring beam of classroom block 1, window cills of administration block"], ["**4**", "Construction of an OPD at Buhuka Health Centre III.", "Concrete strength of Ring beam"], ["**5**", "Full Rehabilitation of Siriba- Kalwala\\_Kiryampungula Road(11.3km)", "Cracks on headwalls and wing walls, Broken end structure for access culvert, Disjointed culverts, Access not provided over open drain and missing access culverts."], ["**6**", "Rehabilitation of Kyanyanda \u2013 Mbare \u2013 Bugango and Endiizi \u2013 Mbaare \u2013 Omukatojo Road (50.2Km", "Gradation and Plasticity Index of gravel"], ["**7**", "Construction of 2 three in one classroom blocks, 01 blocks of 5 stances drainable latrine, one block of class room, a head teachers\u2019 office and staff room in Tonya primary school", "Concrete strength of Ring beam of administration block, classroom block II"], ["**8**", "Construction of a mini piped water scheme at Chungambe Trading Center", "Concrete strength of Concrete fencing poles at pump house and tank"], ["**9**", "Construction of one block of 1000 capacity Examination Hall and supply at Biyaya Secondary School", "Concrete strength of Ring beam"], ["**10**", "Construction of 15 meters single span bridge at Oru River", "Gradation and organic matter content of sand"], ["**11**", "Construction of a theatre, 2 units of 2 in one staff houses and fencing at Rugaaga Health Centre IV", "Gradation, silt and clay content, clay lumps and friable particles of the sand Aggregate Impact Value and Gradation of coarse aggregates  Water absorption of concrete blocks"], ["**12**", "Construction of two classroom blocks, one with an office and store, construction of a 5 stance VIP latrine for girls, construction of a 2 stance VIP lined latrine for Teachers at Bwondha P/S", "Gradation of coarse aggregates, Water absorption of bricks"], ["**13**", "Construction of a Two(2) Classroom Block with Office and Store at Namayemba P/S", "Gradation, fines content, silt and clay content, organic matter of sand"]], "metadata": {"headings": [{"headings_0": {"content": "materials from thirteen (13) project sites. Comparison of audit results to specifications for the project of extension of piped water from Itula to Lomunga Parish could not be", "page": 278, "level": 4}}], "page": 278, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Project Name", "Failures Observed"], "type": "table"}}, {"content": "Failure of materials to meet the specifications affects the integrity and durability of the \ncompleted works. \n278 \nI advised the Accounting Officer to ensure that materials that do not fully conform to the specifications are not incorporated in the works. \ni. Quantity Verifications \nI undertook an analysis of the drawings availed to me and also physically measured some \nof the executed work items to establish the consistency with which the supervision team accurately measured the quantities before payments. I noted inconsistencies in some of the quantities certified in twelve (12) out of the fifteen (15) contracts resulting in \noverpayments equivalent to UGX. 920,698,009 as shown in the table below; \nTable 55: Inconsistencies in some of the quantities certified in twelve (12) out of the fifteen (15) contracts", "metadata": {"headings": [{"headings_0": {"content": "Failure of materials to meet the specifications affects the integrity and durability of the", "page": 278, "level": 2}}, [{"headings_0": {"content": "Failure of materials to meet the specifications affects the integrity and durability of the", "page": 278, "level": 2}}], [{"headings_0": {"content": "Failure of materials to meet the specifications affects the integrity and durability of the", "page": 278, "level": 2}}], [{"headings_0": {"content": "Failure of materials to meet the specifications affects the integrity and durability of the", "page": 278, "level": 2}}], [{"headings_0": {"content": "i. Quantity Verifications", "page": 279, "level": 5}}], [{"headings_0": {"content": "I undertook an analysis of the drawings availed to me and also physically measured some", "page": 279, "level": 2}}], [{"headings_0": {"content": "I undertook an analysis of the drawings availed to me and also physically measured some", "page": 279, "level": 2}}], [{"headings_0": {"content": "overpayments equivalent to UGX. 920,698,009 as shown in the table below;", "page": 279, "level": 2}}], [{"headings_0": {"content": "overpayments equivalent to UGX. 920,698,009 as shown in the table below;", "page": 279, "level": 2}}]], "page": 278, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["**1**", "Construction of Osu Bridge on Ombaci-Oduluba Road", "153,801,801"], ["**2**", "Extension of piped water from Itula to Lomunga Parish and distribution", "19,939,120"], ["**3**", "Constriction of 01 administration block, 3 blocks of 5 stances drainable latrine in Kasenyi-Lyato primary school.", "62,248,469"], ["**4**", "Construction of 2 three in one classroom blocks, 01 blocks of 5 stances drainable latrine(Teachers), one block of class room, a head teachers\u2019 office and staff room. In Nyamasoga primary school.", "116,659,957"], ["**5**", "Construction of an OPD at Buhuka Health Centre III.", "10,951,020"], ["**6**", "Rehabilitation of Kyanyanda \u2013 Mbare \u2013 Bugango and Endiizi \u2013 Mbaare \u2013 Omukatojo Road (50.2Km", "336,991,000"], ["**7**", "Construction of 2 three in one classroom blocks, 01 blocks of 5 stances drainable latrine, one block of class room, a head teachers\u2019 office and staff room in Tonya primary school", "76,553,167"], ["**8**", "Construction of a mini piped water scheme at Chungambe Trading Center", "34,520,355"], ["**9**", "Construction of one block of 1000 capacity Examination Hall and supply at Biyaya Secondary School", "5,976,069"], ["**10**", "Construction of a theatre, 2 units of 2 in one staff houses and fencing at Rugaaga Health Centre IV", "39,323,780"], ["**11**", "Full Rehabilitation of Tete Ogolo-liri road 15km", "17,982,000"], ["**12**", "Construction of two classroom blocks, one with an office and store, construction of a 5 stance VIP latrine for girls, construction of a 2 stance VIP lined latrine for Teachers at Bwondha P/S", "45,751,271"], ["**TOTAL**", null, "**920,698,009**"]], "metadata": {"headings": [{"headings_0": {"content": "overpayments equivalent to UGX. 920,698,009 as shown in the table below;", "page": 279, "level": 2}}], "page": 279, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Contract", "Overpayment (UGX)"], "type": "table"}}, {"content": "- I established that for Kanara water supply system phase II, although there was", "metadata": {"headings": [{"headings_0": {"content": "Upon reviewing documentation availed to me, I established that the procurement process for the contractors did not fully follow the PPDA Act and regulations as", "page": 281, "level": 4}}], "page": 282, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nno record of issuance of the bidding document to one of the bidders, Aptech Africa \nLtd, the record of receipt of bids indicated that a bid from Aptech Africa Ltd was received and the bid was not rejected at either the preliminary evaluation or the \nfinancial evaluation stage contrary to Regulation 66(7) of the PPDA Local \nGovernment Regulations 2006. \n", "metadata": {"headings": [{"headings_0": {"content": "Upon reviewing documentation availed to me, I established that the procurement process for the contractors did not fully follow the PPDA Act and regulations as", "page": 281, "level": 4}}, [{"headings_0": {"content": "no record of issuance of the bidding document to one of the bidders, Aptech Africa", "page": 282, "level": 2}}], [{"headings_0": {"content": "no record of issuance of the bidding document to one of the bidders, Aptech Africa", "page": 282, "level": 2}}], [{"headings_0": {"content": "financial evaluation stage contrary to Regulation 66(7) of the PPDA Local", "page": 282, "level": 2}}], [{"headings_0": {"content": "financial evaluation stage contrary to Regulation 66(7) of the PPDA Local", "page": 282, "level": 2}}], [{"headings_0": {"content": "financial evaluation stage contrary to Regulation 66(7) of the PPDA Local", "page": 282, "level": 2}}]], "page": 282, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- I established that for Kanara water supply system phase II, the evaluation team evaluated and compared bids with different work scope elements as well as different quantities for some of the similar work items which is unfair and contrary", "metadata": {"headings": [{"headings_0": {"content": "financial evaluation stage contrary to Regulation 66(7) of the PPDA Local", "page": 282, "level": 2}}], "page": 282, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "to the basic principles of procurement set out in section 43 of the PPDA Act.", "metadata": {"headings": [{"headings_0": {"content": "to the basic principles of procurement set out in section 43 of the PPDA Act.", "page": 282, "level": 2}}], "page": 282, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- During the procurement of the works contractors for phase II and phase III, some of the work items that were included in the initial engineer\u2019s estimates were omitted/removed and yet these are required for the completeness of construction.", "metadata": {"headings": [{"headings_0": {"content": "to the basic principles of procurement set out in section 43 of the PPDA Act.", "page": 282, "level": 2}}], "page": 282, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nItems omitted/removed included; chlorine dozing equipment, break pressure \ntanks, air release valves, washouts, etc. \n", "metadata": {"headings": [{"headings_0": {"content": "to the basic principles of procurement set out in section 43 of the PPDA Act.", "page": 282, "level": 2}}, [{"headings_0": {"content": "Items omitted/removed included; chlorine dozing equipment, break pressure", "page": 282, "level": 2}}], [{"headings_0": {"content": "Items omitted/removed included; chlorine dozing equipment, break pressure", "page": 282, "level": 2}}], [{"headings_0": {"content": "Items omitted/removed included; chlorine dozing equipment, break pressure", "page": 282, "level": 2}}]], "page": 282, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- I also established that for phase III, the generator specifications were changed", "metadata": {"headings": [{"headings_0": {"content": "Items omitted/removed included; chlorine dozing equipment, break pressure", "page": 282, "level": 2}}], "page": 282, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "from 50KVA power rating that was in the original engineer\u2019s estimate for the \nKanara RGC water supply scheme to 25KVA during preparation of the unpriced BoQs at tender. \n(iii) Procurement of Construction Materials for Kikazi Street and Ntara Circular Road \nI established that the procurement process for the construction materials did not fully follow the PPDA Act and Regulations as detailed below; \n", "metadata": {"headings": [{"headings_0": {"content": "from 50KVA power rating that was in the original engineer\u2019s estimate for the", "page": 282, "level": 2}}, [{"headings_0": {"content": "from 50KVA power rating that was in the original engineer\u2019s estimate for the", "page": 282, "level": 2}}], [{"headings_0": {"content": "(iii) Procurement of Construction Materials for Kikazi Street and Ntara Circular Road", "page": 282, "level": 5}}], [{"headings_0": {"content": "I established that the procurement process for the construction materials did not fully follow the PPDA Act and Regulations as detailed below;", "page": 282, "level": 4}}], [{"headings_0": {"content": "I established that the procurement process for the construction materials did not fully follow the PPDA Act and Regulations as detailed below;", "page": 282, "level": 4}}]], "page": 282, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Whereas Kitagwenda District Local Government had a list of best evaluated", "metadata": {"headings": [{"headings_0": {"content": "I established that the procurement process for the construction materials did not fully follow the PPDA Act and Regulations as detailed below;", "page": 282, "level": 4}}], "page": 282, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "bidders for supply of reinforced culverts and stone chippings, I was not availed copies of contracts as well as Local Purchase Orders with these suppliers for the construction materials procured. I established that payments for the materials were made directly to the District Engineer who in turn purchased these materials. \nThis was irregular. \n\uf0b7 I established that whereas the contracts committee approved purchase of materials worth UGX.68,500,000, the Town Clerk exceeded the specified amount by approving requisitions for construction materials worth UGX.98,600,000 \nthereby exceeding the approved amount by UGX.30,100,000. \n\uf0b7 I noted that materials worth UGX.98,600,000 consisting of 20/14mm chippings, 14/10mm chippings, and culverts were purchased by the District Engineer based \non an unapproved design as there was no evidence of approval of the design by \nMoWT. \n282 \ne) To Establish Whether there were Adequate Internal Controls During \nImplementation and Supervision of Works \n(i) Kanara Water Supply System Phase II and III \nI established some inadequacies in the internal controls during implementation and supervision of the Kanara water supply system phase II and III as detailed \nbelow;", "metadata": {"headings": [{"headings_0": {"content": "bidders for supply of reinforced culverts and stone chippings, I was not availed copies of contracts as well as Local Purchase Orders with these suppliers for the construction materials procured. I established that payments for the materials were made directly to the District Engineer who in turn purchased these materials.", "page": 282, "level": 4}}, [{"headings_0": {"content": "bidders for supply of reinforced culverts and stone chippings, I was not availed copies of contracts as well as Local Purchase Orders with these suppliers for the construction materials procured. I established that payments for the materials were made directly to the District Engineer who in turn purchased these materials.", "page": 282, "level": 4}}], [{"headings_0": {"content": "\uf0b7 I established that whereas the contracts committee approved purchase of materials worth UGX.68,500,000, the Town Clerk exceeded the specified amount by approving requisitions for construction materials worth UGX.98,600,000", "page": 282, "level": 4}}], [{"headings_0": {"content": "\uf0b7 I established that whereas the contracts committee approved purchase of materials worth UGX.68,500,000, the Town Clerk exceeded the specified amount by approving requisitions for construction materials worth UGX.98,600,000", "page": 282, "level": 4}}], [{"headings_0": {"content": "\uf0b7 I noted that materials worth UGX.98,600,000 consisting of 20/14mm chippings, 14/10mm chippings, and culverts were purchased by the District Engineer based", "page": 282, "level": 4}}], [{"headings_0": {"content": "\uf0b7 I noted that materials worth UGX.98,600,000 consisting of 20/14mm chippings, 14/10mm chippings, and culverts were purchased by the District Engineer based", "page": 282, "level": 4}}], [{"headings_0": {"content": "MoWT.", "page": 282, "level": 2}}], [{"headings_0": {"content": "MoWT.", "page": 282, "level": 2}}], [{"headings_0": {"content": "e) To Establish Whether there were Adequate Internal Controls During", "page": 283, "level": 5}}], [{"headings_0": {"content": "Implementation and Supervision of Works", "page": 283, "level": 5}}], [{"headings_0": {"content": "(i) Kanara Water Supply System Phase II and III", "page": 283, "level": 5}}], [{"headings_0": {"content": "I established some inadequacies in the internal controls during implementation and supervision of the Kanara water supply system phase II and III as detailed", "page": 283, "level": 4}}], [{"headings_0": {"content": "I established some inadequacies in the internal controls during implementation and supervision of the Kanara water supply system phase II and III as detailed", "page": 283, "level": 4}}]], "page": 282, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- For both phase II and III, there was no evidence that the contractors submitted performance guarantees as was contractually required.", "metadata": {"headings": [{"headings_0": {"content": "I established some inadequacies in the internal controls during implementation and supervision of the Kanara water supply system phase II and III as detailed", "page": 283, "level": 4}}], "page": 283, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "I established some inadequacies in the internal controls during implementation and supervision of the Kanara water supply system phase II and III as detailed", "page": 283, "level": 4}}], "page": 283, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Whereas both contracts required the contractors to prepare and submit as-built drawings and maintenance manuals, there was no evidence of this submission. As", "metadata": {"headings": [{"headings_0": {"content": "I established some inadequacies in the internal controls during implementation and supervision of the Kanara water supply system phase II and III as detailed", "page": 283, "level": 4}}], "page": 283, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \na result of this failure, a total of UGX.103,915,174 should have been withheld from \nthe contractor\u2019s payments however, no evidence of this was availed.", "metadata": {"headings": [{"headings_0": {"content": "I established some inadequacies in the internal controls during implementation and supervision of the Kanara water supply system phase II and III as detailed", "page": 283, "level": 4}}, [{"headings_0": {"content": "a result of this failure, a total of UGX.103,915,174 should have been withheld from", "page": 283, "level": 2}}], [{"headings_0": {"content": "a result of this failure, a total of UGX.103,915,174 should have been withheld from", "page": 283, "level": 2}}]], "page": 283, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Whereas both phase II and phase III contracts were admeasurement contracts, there was no evidence of measurement of works as no measurement sheets were", "metadata": {"headings": [{"headings_0": {"content": "a result of this failure, a total of UGX.103,915,174 should have been withheld from", "page": 283, "level": 2}}], "page": 283, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \navailed to me for review. As such, the payment of UGX.127,554,571 for phase II and UGX.171,511,610 for phase III are considered questionable. \n", "metadata": {"headings": [{"headings_0": {"content": "a result of this failure, a total of UGX.103,915,174 should have been withheld from", "page": 283, "level": 2}}, [{"headings_0": {"content": "availed to me for review. As such, the payment of UGX.127,554,571 for phase II and UGX.171,511,610 for phase III are considered questionable.", "page": 283, "level": 4}}], [{"headings_0": {"content": "availed to me for review. As such, the payment of UGX.127,554,571 for phase II and UGX.171,511,610 for phase III are considered questionable.", "page": 283, "level": 4}}]], "page": 283, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- For the phase III contract works, completion of works was delayed by at least 23 months as there was no evidence that a completion certificate had been issued by June 2023. Arising from this delay, liquidated damages of at least UGX.3,450,000", "metadata": {"headings": [{"headings_0": {"content": "availed to me for review. As such, the payment of UGX.127,554,571 for phase II and UGX.171,511,610 for phase III are considered questionable.", "page": 283, "level": 4}}], "page": 283, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "should be charged to the contractor. I was not availed any documented evidence of the Project Manager notifying the contractor of the Client\u2019s intention to charge \nliquidated damages as a result of the delayed completion of works. \n", "metadata": {"headings": [{"headings_0": {"content": "should be charged to the contractor. I was not availed any documented evidence of the Project Manager notifying the contractor of the Client\u2019s intention to charge", "page": 283, "level": 4}}, [{"headings_0": {"content": "should be charged to the contractor. I was not availed any documented evidence of the Project Manager notifying the contractor of the Client\u2019s intention to charge", "page": 283, "level": 4}}], [{"headings_0": {"content": "should be charged to the contractor. I was not availed any documented evidence of the Project Manager notifying the contractor of the Client\u2019s intention to charge", "page": 283, "level": 4}}]], "page": 283, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- For the phase II contract works, there was no evidence of issuance of a commencement letter and as such I could not establish when works commenced.", "metadata": {"headings": [{"headings_0": {"content": "should be charged to the contractor. I was not availed any documented evidence of the Project Manager notifying the contractor of the Client\u2019s intention to charge", "page": 283, "level": 4}}], "page": 283, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "Additionally, there was no evidence of implementation of contract completion \nprocedures such as issuance of certificate of completion, final account, etc. \nConsequently, I could not determine whether works were completed as scheduled. \n", "metadata": {"headings": [{"headings_0": {"content": "Additionally, there was no evidence of implementation of contract completion", "page": 283, "level": 2}}, [{"headings_0": {"content": "Additionally, there was no evidence of implementation of contract completion", "page": 283, "level": 2}}], [{"headings_0": {"content": "Consequently, I could not determine whether works were completed as scheduled.", "page": 283, "level": 2}}], [{"headings_0": {"content": "Consequently, I could not determine whether works were completed as scheduled.", "page": 283, "level": 2}}]], "page": 283, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- I noted that M/s Tamsak, the contractor for phase III works did not implement", "metadata": {"headings": [{"headings_0": {"content": "Consequently, I could not determine whether works were completed as scheduled.", "page": 283, "level": 2}}], "page": 283, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "some of the planned works and yet these were paid for. These included marker \nposts, air valves, washouts, consumer connections and electronic stabilizer. \n(ii) Construction of Kitara Street and Ntara Circular Road \nI established the following inadequacies in the internal controls during \nimplementation of the project; \n\uf0b7 Whereas Kitagwenda District Local Government was expected to transfer the funds to Kitagwenda Town Council expeditiously and intact, the district transferred \nthe first and second tranches of funds after 132 and 182 days respectively. \n283", "metadata": {"headings": [{"headings_0": {"content": "some of the planned works and yet these were paid for. These included marker", "page": 283, "level": 2}}, [{"headings_0": {"content": "some of the planned works and yet these were paid for. These included marker", "page": 283, "level": 2}}], [{"headings_0": {"content": "(ii) Construction of Kitara Street and Ntara Circular Road", "page": 283, "level": 5}}], [{"headings_0": {"content": "I established the following inadequacies in the internal controls during", "page": 283, "level": 2}}], [{"headings_0": {"content": "I established the following inadequacies in the internal controls during", "page": 283, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Whereas Kitagwenda District Local Government was expected to transfer the funds to Kitagwenda Town Council expeditiously and intact, the district transferred", "page": 283, "level": 4}}], [{"headings_0": {"content": "\uf0b7 Whereas Kitagwenda District Local Government was expected to transfer the funds to Kitagwenda Town Council expeditiously and intact, the district transferred", "page": 283, "level": 4}}], [{"headings_0": {"content": "\uf0b7 Whereas Kitagwenda District Local Government was expected to transfer the funds to Kitagwenda Town Council expeditiously and intact, the district transferred", "page": 283, "level": 4}}]], "page": 283, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Although URF disbursed UGX.300,000,000 to Kitagwenda DLG, only", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Whereas Kitagwenda District Local Government was expected to transfer the funds to Kitagwenda Town Council expeditiously and intact, the district transferred", "page": 283, "level": 4}}], "page": 284, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nUGX.200,000,000 was transferred to Kitagwenda Town Council. I was not provided with the accountability for the balance of UGX.100,000,000. \n\uf0b7 Of the UGX.200m received, Kitagwenda Town Council spent UGX.33,357,000 in \nexcess of the specified 4.5% on operational funds. \n(iii) To Confirm Whether Works Meet the Specified Quality Requirements \nFor Phase II and Phase III works, I was not availed test results for the materials used, certificates of conformance for the pipes used, test reports for the electro- mechanical installations, pressure testing reports for the pipelines as well as water quality test results. \nRegarding the materials for the construction of Kikazi Street and Ntara Circular \nroad, I was not availed test results for the culverts purchased while the test results \nfor the 10/14mm chippings were outdated as these were dated September 2017 \nand yet the purchase for the chippings was made four years later in 2021. During my interview with the District Engineer, he submitted additional results for \nchippings although these were doubtful due to the following;", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Whereas Kitagwenda District Local Government was expected to transfer the funds to Kitagwenda Town Council expeditiously and intact, the district transferred", "page": 283, "level": 4}}, [{"headings_0": {"content": "UGX.200,000,000 was transferred to Kitagwenda Town Council. I was not provided with the accountability for the balance of UGX.100,000,000.", "page": 284, "level": 4}}], [{"headings_0": {"content": "\uf0b7 Of the UGX.200m received, Kitagwenda Town Council spent UGX.33,357,000 in", "page": 284, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Of the UGX.200m received, Kitagwenda Town Council spent UGX.33,357,000 in", "page": 284, "level": 2}}], [{"headings_0": {"content": "(iii) To Confirm Whether Works Meet the Specified Quality Requirements", "page": 284, "level": 5}}], [{"headings_0": {"content": "(iii) To Confirm Whether Works Meet the Specified Quality Requirements", "page": 284, "level": 5}}], [{"headings_0": {"content": "(iii) To Confirm Whether Works Meet the Specified Quality Requirements", "page": 284, "level": 5}}], [{"headings_0": {"content": "road, I was not availed test results for the culverts purchased while the test results", "page": 284, "level": 2}}], [{"headings_0": {"content": "road, I was not availed test results for the culverts purchased while the test results", "page": 284, "level": 2}}], [{"headings_0": {"content": "and yet the purchase for the chippings was made four years later in 2021. During my interview with the District Engineer, he submitted additional results for", "page": 284, "level": 4}}], [{"headings_0": {"content": "and yet the purchase for the chippings was made four years later in 2021. During my interview with the District Engineer, he submitted additional results for", "page": 284, "level": 4}}]], "page": 284, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- According to the Goods Received Note, the 14/20mm chippings were received on 28 July 2021 and yet the test results for these indicate the date of testing of 30 June 2021", "metadata": {"headings": [{"headings_0": {"content": "and yet the purchase for the chippings was made four years later in 2021. During my interview with the District Engineer, he submitted additional results for", "page": 284, "level": 4}}], "page": 284, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "and yet the purchase for the chippings was made four years later in 2021. During my interview with the District Engineer, he submitted additional results for", "page": 284, "level": 4}}], "page": 284, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The test results availed were for stone mastic asphalt works and yet the chippings purchased were intended for a double bituminous surface dressing", "metadata": {"headings": [{"headings_0": {"content": "and yet the purchase for the chippings was made four years later in 2021. During my interview with the District Engineer, he submitted additional results for", "page": 284, "level": 4}}], "page": 284, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "and yet the purchase for the chippings was made four years later in 2021. During my interview with the District Engineer, he submitted additional results for", "page": 284, "level": 4}}], "page": 284, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Tests such as Average Least Dimension, TFV-wet that are key for double bituminous surface dressing were not undertaken.", "metadata": {"headings": [{"headings_0": {"content": "and yet the purchase for the chippings was made four years later in 2021. During my interview with the District Engineer, he submitted additional results for", "page": 284, "level": 4}}], "page": 284, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "- I noted that the completion of four (4) USMID funded projects in the four (4)", "metadata": {"headings": [{"headings_0": {"content": "consolidated audit report for the 22 Municipal Councils and the 22 Individual reports", "page": 286, "level": 2}}], "page": 286, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nMunicipalities/Cities of Jinja, Gulu, Mbarara and Ntungamo had been delayed \nbeyond the initial completion date with delays ranging from 30 to 311 days. \nDelayed completion of works denies users timely usage of the infrastructure \n", "metadata": {"headings": [{"headings_0": {"content": "consolidated audit report for the 22 Municipal Councils and the 22 Individual reports", "page": 286, "level": 2}}, [{"headings_0": {"content": "Municipalities/Cities of Jinja, Gulu, Mbarara and Ntungamo had been delayed", "page": 286, "level": 2}}], [{"headings_0": {"content": "Municipalities/Cities of Jinja, Gulu, Mbarara and Ntungamo had been delayed", "page": 286, "level": 2}}], [{"headings_0": {"content": "Delayed completion of works denies users timely usage of the infrastructure", "page": 286, "level": 2}}], [{"headings_0": {"content": "Delayed completion of works denies users timely usage of the infrastructure", "page": 286, "level": 2}}]], "page": 286, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- I advised the respective Accounting Officers to put in place measures to ensure", "metadata": {"headings": [{"headings_0": {"content": "Delayed completion of works denies users timely usage of the infrastructure", "page": 286, "level": 2}}], "page": 286, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "that", "metadata": {"headings": [{"headings_0": {"content": "that", "page": 286, "level": 2}}], "page": 286, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- I undertook measurements on some of the executed work items to establish the consistency with which the supervision team accurately measured the quantities", "metadata": {"headings": [{"headings_0": {"content": "that", "page": 286, "level": 2}}], "page": 286, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nbefore payments. I noted inconsistencies in some of the quantities certified resulting in overpayments of UGX. 123,966,900 on the USMID funded projects and UGX. 78,339,161 on the non USMID funded projects.", "metadata": {"headings": [{"headings_0": {"content": "that", "page": 286, "level": 2}}, [{"headings_0": {"content": "before payments. I noted inconsistencies in some of the quantities certified resulting in overpayments of UGX. 123,966,900 on the USMID funded projects and UGX. 78,339,161 on the non USMID funded projects.", "page": 286, "level": 4}}]], "page": 286, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- I advised the respective Accounting Officers to ensure that these overpayments are recovered", "metadata": {"headings": [{"headings_0": {"content": "before payments. I noted inconsistencies in some of the quantities certified resulting in overpayments of UGX. 123,966,900 on the USMID funded projects and UGX. 78,339,161 on the non USMID funded projects.", "page": 286, "level": 4}}], "page": 286, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "before payments. I noted inconsistencies in some of the quantities certified resulting in overpayments of UGX. 123,966,900 on the USMID funded projects and UGX. 78,339,161 on the non USMID funded projects.", "page": 286, "level": 4}}], "page": 286, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- For the six Municipalities assessed that implemented USMID funded projects, the", "metadata": {"headings": [{"headings_0": {"content": "before payments. I noted inconsistencies in some of the quantities certified resulting in overpayments of UGX. 123,966,900 on the USMID funded projects and UGX. 78,339,161 on the non USMID funded projects.", "page": 286, "level": 4}}], "page": 286, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nassessment of percentage of material results indicated that apart from Mbarara City that availed all the expected material test results and the two (2) Cities of Arua and Jinja that availed partial material test results for the USMID projects, the remaining Municipalities/Cities of Gulu, Kamuli and Ntungamo did not avail any \ntest results for their projects \n", "metadata": {"headings": [{"headings_0": {"content": "before payments. I noted inconsistencies in some of the quantities certified resulting in overpayments of UGX. 123,966,900 on the USMID funded projects and UGX. 78,339,161 on the non USMID funded projects.", "page": 286, "level": 4}}, [{"headings_0": {"content": "assessment of percentage of material results indicated that apart from Mbarara City that availed all the expected material test results and the two (2) Cities of Arua and Jinja that availed partial material test results for the USMID projects, the remaining Municipalities/Cities of Gulu, Kamuli and Ntungamo did not avail any", "page": 286, "level": 4}}], [{"headings_0": {"content": "assessment of percentage of material results indicated that apart from Mbarara City that availed all the expected material test results and the two (2) Cities of Arua and Jinja that availed partial material test results for the USMID projects, the remaining Municipalities/Cities of Gulu, Kamuli and Ntungamo did not avail any", "page": 286, "level": 4}}], [{"headings_0": {"content": "assessment of percentage of material results indicated that apart from Mbarara City that availed all the expected material test results and the two (2) Cities of Arua and Jinja that availed partial material test results for the USMID projects, the remaining Municipalities/Cities of Gulu, Kamuli and Ntungamo did not avail any", "page": 286, "level": 4}}]], "page": 286, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- During physical inspection of the USMID funded infrastructure works in the six", "metadata": {"headings": [{"headings_0": {"content": "assessment of percentage of material results indicated that apart from Mbarara City that availed all the expected material test results and the two (2) Cities of Arua and Jinja that availed partial material test results for the USMID projects, the remaining Municipalities/Cities of Gulu, Kamuli and Ntungamo did not avail any", "page": 286, "level": 4}}], "page": 286, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "Municipalities/Cities, defects such as cracked asphalt, damaged manholes, non- \nfunctional solar lights, etc. were observed on some of the projects in the three Municipalities/Cities of Jinja, Kamuli and Mbarara \n", "metadata": {"headings": [{"headings_0": {"content": "Municipalities/Cities, defects such as cracked asphalt, damaged manholes, non-", "page": 286, "level": 2}}, [{"headings_0": {"content": "Municipalities/Cities, defects such as cracked asphalt, damaged manholes, non-", "page": 286, "level": 2}}], [{"headings_0": {"content": "Municipalities/Cities, defects such as cracked asphalt, damaged manholes, non-", "page": 286, "level": 2}}]], "page": 286, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Apart from Mbarara City, all the other remaining Municipalities/Cities of Arua, Gulu, Jinja, Kamuli and Ntungamo did not avail evidence of fulfilment of environmental", "metadata": {"headings": [{"headings_0": {"content": "Municipalities/Cities, defects such as cracked asphalt, damaged manholes, non-", "page": 286, "level": 2}}], "page": 286, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "286 \nprotection measures such as obtaining approvals for dumpsites, borrow sources, hazardous waste handler, water abstraction, etc. \nFinancial Year 2020/2021 \nI conducted an audit on 118 infrastructure projects with a total cost of UGX. \n481,891,133,897 implemented in the financial year 2020/2021 across the 22 \nCities/Municipal Councils participating in the Uganda Support to Municipal Infrastructure Development Additional Financing Program (USMID-AF). The infrastructure projects consisted of USMID funded and Non- USMID funded projects \nBelow is a summary of the Key findings I noted, the details of which are included in the \nconsolidated audit report for the 22 Municipal Councils and the 22 Individual reports \nissued separately;", "metadata": {"headings": [{"headings_0": {"content": "Municipalities/Cities, defects such as cracked asphalt, damaged manholes, non-", "page": 286, "level": 2}}, [{"headings_0": {"content": "Municipalities/Cities, defects such as cracked asphalt, damaged manholes, non-", "page": 286, "level": 2}}], [{"headings_0": {"content": "Financial Year 2020/2021", "page": 287, "level": 5}}], [{"headings_0": {"content": "I conducted an audit on 118 infrastructure projects with a total cost of UGX.", "page": 287, "level": 2}}], [{"headings_0": {"content": "I conducted an audit on 118 infrastructure projects with a total cost of UGX.", "page": 287, "level": 2}}], [{"headings_0": {"content": "Cities/Municipal Councils participating in the Uganda Support to Municipal Infrastructure Development Additional Financing Program (USMID-AF). The infrastructure projects consisted of USMID funded and Non- USMID funded projects", "page": 287, "level": 4}}], [{"headings_0": {"content": "Cities/Municipal Councils participating in the Uganda Support to Municipal Infrastructure Development Additional Financing Program (USMID-AF). The infrastructure projects consisted of USMID funded and Non- USMID funded projects", "page": 287, "level": 4}}], [{"headings_0": {"content": "consolidated audit report for the 22 Municipal Councils and the 22 Individual reports", "page": 287, "level": 2}}], [{"headings_0": {"content": "consolidated audit report for the 22 Municipal Councils and the 22 Individual reports", "page": 287, "level": 2}}]], "page": 286, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- I noted that at the time of audit, works on eight (8) USMID funded projects were still on-going however, completion of these projects had been delayed beyond", "metadata": {"headings": [{"headings_0": {"content": "consolidated audit report for the 22 Municipal Councils and the 22 Individual reports", "page": 287, "level": 2}}], "page": 287, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \ntheir initial completion dates with delays ranging from 22 to 357 days. In addition, \nalthough works on seven (7) USMID funded projects were still on-going within their original completion dates, I noted that these projects were lagging behind schedule with physical lags ranging from 20% to 65.58%. The delays in completion of the works were majorly attributed to delayed relocation of utilities such as water, sewage, telecommunication and electricity mains.", "metadata": {"headings": [{"headings_0": {"content": "consolidated audit report for the 22 Municipal Councils and the 22 Individual reports", "page": 287, "level": 2}}, [{"headings_0": {"content": "their initial completion dates with delays ranging from 22 to 357 days. In addition,", "page": 287, "level": 2}}], [{"headings_0": {"content": "their initial completion dates with delays ranging from 22 to 357 days. In addition,", "page": 287, "level": 2}}]], "page": 287, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- I undertook measurements on some of the executed work items to establish the consistency with which the supervision team accurately measured the quantities", "metadata": {"headings": [{"headings_0": {"content": "their initial completion dates with delays ranging from 22 to 357 days. In addition,", "page": 287, "level": 2}}], "page": 287, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nbefore payments. I noted that there were inconsistencies in some of the quantities certified resulting in overpayments of UGX. 4,433,396,923 on the USMID funded projects and UGX. 89,285,801 on the non USMID funded projects. In addition, I noted irregular payments totalling to UGX.1,935,185,140 on the USMID funded projects in the Municipalities of Kasese and Moroto \n\uf0b7 Of the twenty-one municipalities/cities that implemented USMID funded projects, \nonly eleven availed all the expected material test results while the remaining ten \nomitted some of the expected tests on the materials used. Failure to undertake all \nthe expected material tests can lead to the use of substandard materials thereby affecting the quality of the works. \n", "metadata": {"headings": [{"headings_0": {"content": "their initial completion dates with delays ranging from 22 to 357 days. In addition,", "page": 287, "level": 2}}, [{"headings_0": {"content": "before payments. I noted that there were inconsistencies in some of the quantities certified resulting in overpayments of UGX. 4,433,396,923 on the USMID funded projects and UGX. 89,285,801 on the non USMID funded projects. In addition, I noted irregular payments totalling to UGX.1,935,185,140 on the USMID funded projects in the Municipalities of Kasese and Moroto", "page": 287, "level": 4}}], [{"headings_0": {"content": "\uf0b7 Of the twenty-one municipalities/cities that implemented USMID funded projects,", "page": 287, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Of the twenty-one municipalities/cities that implemented USMID funded projects,", "page": 287, "level": 2}}], [{"headings_0": {"content": "omitted some of the expected tests on the materials used. Failure to undertake all", "page": 287, "level": 2}}], [{"headings_0": {"content": "omitted some of the expected tests on the materials used. Failure to undertake all", "page": 287, "level": 2}}], [{"headings_0": {"content": "omitted some of the expected tests on the materials used. Failure to undertake all", "page": 287, "level": 2}}]], "page": 287, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- During physical inspection of the USMID funded infrastructure works, owing to the", "metadata": {"headings": [{"headings_0": {"content": "omitted some of the expected tests on the materials used. Failure to undertake all", "page": 287, "level": 2}}], "page": 287, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "low progress of works in the USMID funded projects in the four (4) Municipalities/Cities of Arua, Fort Portal, Hoima and one of the two project\u2019s in Ntungamo, physical inspection to ascertain defects was not undertaken. For the fifteen (15) Municipalities/Cities of Apac, Busia, Entebbe, Gulu, Kabale, Kamuli, Kitgum, Masaka, Mbarara, Mbale, Moroto, Mubende, Ntungamo (one project) and \nSoroti, no observable defects were identified on the USMID funded projects during \nthe physical inspection of works at the time of audit. However, for the four (4) Municipalities/Cities of Lira, Kasese, Lugazi and Tororo, some defects such as \n287 \npotholes on subgrade layer, AC and CRR segregation, broken culverts, were \nobserved. \n", "metadata": {"headings": [{"headings_0": {"content": "low progress of works in the USMID funded projects in the four (4) Municipalities/Cities of Arua, Fort Portal, Hoima and one of the two project\u2019s in Ntungamo, physical inspection to ascertain defects was not undertaken. For the fifteen (15) Municipalities/Cities of Apac, Busia, Entebbe, Gulu, Kabale, Kamuli, Kitgum, Masaka, Mbarara, Mbale, Moroto, Mubende, Ntungamo (one project) and", "page": 287, "level": 4}}, [{"headings_0": {"content": "low progress of works in the USMID funded projects in the four (4) Municipalities/Cities of Arua, Fort Portal, Hoima and one of the two project\u2019s in Ntungamo, physical inspection to ascertain defects was not undertaken. For the fifteen (15) Municipalities/Cities of Apac, Busia, Entebbe, Gulu, Kabale, Kamuli, Kitgum, Masaka, Mbarara, Mbale, Moroto, Mubende, Ntungamo (one project) and", "page": 287, "level": 4}}], [{"headings_0": {"content": "the physical inspection of works at the time of audit. However, for the four (4) Municipalities/Cities of Lira, Kasese, Lugazi and Tororo, some defects such as", "page": 287, "level": 4}}], [{"headings_0": {"content": "the physical inspection of works at the time of audit. However, for the four (4) Municipalities/Cities of Lira, Kasese, Lugazi and Tororo, some defects such as", "page": 287, "level": 4}}], [{"headings_0": {"content": "potholes on subgrade layer, AC and CRR segregation, broken culverts, were", "page": 288, "level": 2}}], [{"headings_0": {"content": "potholes on subgrade layer, AC and CRR segregation, broken culverts, were", "page": 288, "level": 2}}], [{"headings_0": {"content": "potholes on subgrade layer, AC and CRR segregation, broken culverts, were", "page": 288, "level": 2}}]], "page": 287, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- I also noted that the ten Municipal Councils/Cities of Arua, Busia, Entebbe, Kasese,", "metadata": {"headings": [{"headings_0": {"content": "potholes on subgrade layer, AC and CRR segregation, broken culverts, were", "page": 288, "level": 2}}], "page": 288, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "Fort Portal, Hoima, Masaka, Tororo and Lugazi did not avail any evidence of \nimplementation of environmental protection measures such as obtaining approvals for dumpsites, borrow sources, hazzardous waste handler, water abstraction, etc. for their USMID funded projects \nI advised the Accounting Officers of the respective Municipal Councils/Cities to ensure that; \n", "metadata": {"headings": [{"headings_0": {"content": "Fort Portal, Hoima, Masaka, Tororo and Lugazi did not avail any evidence of", "page": 288, "level": 2}}, [{"headings_0": {"content": "Fort Portal, Hoima, Masaka, Tororo and Lugazi did not avail any evidence of", "page": 288, "level": 2}}], [{"headings_0": {"content": "Fort Portal, Hoima, Masaka, Tororo and Lugazi did not avail any evidence of", "page": 288, "level": 2}}], [{"headings_0": {"content": "Fort Portal, Hoima, Masaka, Tororo and Lugazi did not avail any evidence of", "page": 288, "level": 2}}]], "page": 288, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- contractor\u2019s complete works in time failure of which, liquidated damages are charged.\n- conduct further review of the irregular payments and take appropriate action\n- all observed defects are corrected.\n- put in place measures to ensure that controls fully implement all the required environmental protection measures.", "metadata": {"headings": [{"headings_0": {"content": "Fort Portal, Hoima, Masaka, Tororo and Lugazi did not avail any evidence of", "page": 288, "level": 2}}], "page": 288, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "4.3.5 Engineering Audit and assessment of Infrastructure projects implemented by 73 Local Governments under the UgIFT Program for Construction of Seed Schools and Health Facilities in the Education and Health Sectors \nUnder the UgIFT programme, the World Bank committed a total of US$500m over the period FY 2018/19 to FY 2023/24 to support decentralized services in Education, Health, Water and Environment, and Agriculture (micro-scale irrigation) as well as support interventions in Refugee host communities. With this financial support, Government committed to construct Seed Secondary Schools and Upgrade Health Centre IIs to IIIs in Sub-Counties, extend rural water to underserved communities including the newly constructed seed Secondary Schools and Health Centre IIIs, and also provide Small Scale Irrigation equipment to farmers to enhance their productivity. \nI conducted an engineering audit on the construction of 62 seed secondary schools in 61 \nLocal Governments with an overall total contract sum of UGX 127,557,094,008 and upgrading of 54 HC II\u2019s to III\u2019s in 44 Local Governments with an overall total contract \nsum of UGX 26,427,456145. \nBelow is a summary of the Key findings; \na) Quantities Verifications \nI undertook measurements on some of the executed work items to establish the \nconsistency with which the supervision team accurately evaluated the quantities before payments. I noted inconsistencies in some of the quantities certified resulting in \noverpayments of UGX. 7,166,016,737 on the Education projects and UGX. 846,466,829 \non the Health projects. \n288 \nOverpayments if not recovered expose the respective local governments to the risk of \nfinancial loss. \nI advised the respective Accounting Officers to ensure that the overpayments are recovered \nb) Delayed Completion of Works \nI assessed the timeliness in completion of the works and noted that;", "metadata": {"headings": [{"headings_0": {"content": "4.3.5 Engineering Audit and assessment of Infrastructure projects implemented by 73 Local Governments under the UgIFT Program for Construction of Seed Schools and Health Facilities in the Education and Health Sectors", "page": 288, "level": 5}}, [{"headings_0": {"content": "Under the UgIFT programme, the World Bank committed a total of US$500m over the period FY 2018/19 to FY 2023/24 to support decentralized services in Education, Health, Water and Environment, and Agriculture (micro-scale irrigation) as well as support interventions in Refugee host communities. With this financial support, Government committed to construct Seed Secondary Schools and Upgrade Health Centre IIs to IIIs in Sub-Counties, extend rural water to underserved communities including the newly constructed seed Secondary Schools and Health Centre IIIs, and also provide Small Scale Irrigation equipment to farmers to enhance their productivity.", "page": 288, "level": 1}}], [{"headings_0": {"content": "I conducted an engineering audit on the construction of 62 seed secondary schools in 61", "page": 288, "level": 2}}], [{"headings_0": {"content": "I conducted an engineering audit on the construction of 62 seed secondary schools in 61", "page": 288, "level": 2}}], [{"headings_0": {"content": "sum of UGX 26,427,456145.", "page": 288, "level": 2}}], [{"headings_0": {"content": "Below is a summary of the Key findings;", "page": 288, "level": 2}}], [{"headings_0": {"content": "a) Quantities Verifications", "page": 288, "level": 5}}], [{"headings_0": {"content": "I undertook measurements on some of the executed work items to establish the", "page": 288, "level": 2}}], [{"headings_0": {"content": "I undertook measurements on some of the executed work items to establish the", "page": 288, "level": 2}}], [{"headings_0": {"content": "overpayments of UGX. 7,166,016,737 on the Education projects and UGX. 846,466,829", "page": 288, "level": 2}}], [{"headings_0": {"content": "overpayments of UGX. 7,166,016,737 on the Education projects and UGX. 846,466,829", "page": 288, "level": 2}}], [{"headings_0": {"content": "overpayments of UGX. 7,166,016,737 on the Education projects and UGX. 846,466,829", "page": 288, "level": 2}}], [{"headings_0": {"content": "Overpayments if not recovered expose the respective local governments to the risk of", "page": 289, "level": 2}}], [{"headings_0": {"content": "Overpayments if not recovered expose the respective local governments to the risk of", "page": 289, "level": 2}}], [{"headings_0": {"content": "Overpayments if not recovered expose the respective local governments to the risk of", "page": 289, "level": 2}}], [{"headings_0": {"content": "b) Delayed Completion of Works", "page": 289, "level": 5}}], [{"headings_0": {"content": "b) Delayed Completion of Works", "page": 289, "level": 5}}]], "page": 288, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- In the education sector, apart from the seed school in Kwania DLG, completion of", "metadata": {"headings": [{"headings_0": {"content": "b) Delayed Completion of Works", "page": 289, "level": 5}}], "page": 289, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nworks on seed schools in 43 Local Governments was delayed beyond the initial completion date with delays ranging from 24 to 842 days. I could not determine \nwhether completion of seed schools in the other 17 local governments was within the initial completion time due to missing completion certificates.", "metadata": {"headings": [{"headings_0": {"content": "b) Delayed Completion of Works", "page": 289, "level": 5}}, [{"headings_0": {"content": "works on seed schools in 43 Local Governments was delayed beyond the initial completion date with delays ranging from 24 to 842 days. I could not determine", "page": 289, "level": 4}}], [{"headings_0": {"content": "works on seed schools in 43 Local Governments was delayed beyond the initial completion date with delays ranging from 24 to 842 days. I could not determine", "page": 289, "level": 4}}]], "page": 289, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- In the health sector, I noted that out of the 44 local governments that implemented upgrading of HCII\u2019s to III\u2019s, 28 LGs delayed completion of works", "metadata": {"headings": [{"headings_0": {"content": "works on seed schools in 43 Local Governments was delayed beyond the initial completion date with delays ranging from 24 to 842 days. I could not determine", "page": 289, "level": 4}}], "page": 289, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nbeyond the initial completion date with delays ranging from 19 to 1,179 days. I could not determine the timeliness of completion of works for the other 15 LGs as these did not avail completion certificates. For Busia MC, I noted that the works \nexecuted were outside the intended scope of works for the program \nDelayed payment of works denies intended users timely usage of the facilities \nI advised the Accounting Officers to put in place measures to ensure that contractors \ncomplete works in time, failure of which, liquidated damages are charged \nc) Quality Control of Works \nI checked the level of quality control measures undertaken on selected materials (sand, concrete, aggregates, blocks/bricks) before incorporation into permanent works. I noted \nthat; \n", "metadata": {"headings": [{"headings_0": {"content": "works on seed schools in 43 Local Governments was delayed beyond the initial completion date with delays ranging from 24 to 842 days. I could not determine", "page": 289, "level": 4}}, [{"headings_0": {"content": "beyond the initial completion date with delays ranging from 19 to 1,179 days. I could not determine the timeliness of completion of works for the other 15 LGs as these did not avail completion certificates. For Busia MC, I noted that the works", "page": 289, "level": 4}}], [{"headings_0": {"content": "beyond the initial completion date with delays ranging from 19 to 1,179 days. I could not determine the timeliness of completion of works for the other 15 LGs as these did not avail completion certificates. For Busia MC, I noted that the works", "page": 289, "level": 4}}], [{"headings_0": {"content": "beyond the initial completion date with delays ranging from 19 to 1,179 days. I could not determine the timeliness of completion of works for the other 15 LGs as these did not avail completion certificates. For Busia MC, I noted that the works", "page": 289, "level": 4}}], [{"headings_0": {"content": "I advised the Accounting Officers to put in place measures to ensure that contractors", "page": 289, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting Officers to put in place measures to ensure that contractors", "page": 289, "level": 2}}], [{"headings_0": {"content": "c) Quality Control of Works", "page": 289, "level": 5}}], [{"headings_0": {"content": "I checked the level of quality control measures undertaken on selected materials (sand, concrete, aggregates, blocks/bricks) before incorporation into permanent works. I noted", "page": 289, "level": 4}}], [{"headings_0": {"content": "I checked the level of quality control measures undertaken on selected materials (sand, concrete, aggregates, blocks/bricks) before incorporation into permanent works. I noted", "page": 289, "level": 4}}], [{"headings_0": {"content": "I checked the level of quality control measures undertaken on selected materials (sand, concrete, aggregates, blocks/bricks) before incorporation into permanent works. I noted", "page": 289, "level": 4}}]], "page": 289, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- In the education sector, of the 61 Local Governments (LGs) audited that", "metadata": {"headings": [{"headings_0": {"content": "I checked the level of quality control measures undertaken on selected materials (sand, concrete, aggregates, blocks/bricks) before incorporation into permanent works. I noted", "page": 289, "level": 4}}], "page": 289, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "implemented seed secondary schools, 11 LGs carried out tests on all the materials, \n23 LGs did tests on some of the materials while 27 LGs did not test the materials.", "metadata": {"headings": [{"headings_0": {"content": "implemented seed secondary schools, 11 LGs carried out tests on all the materials,", "page": 289, "level": 2}}, [{"headings_0": {"content": "implemented seed secondary schools, 11 LGs carried out tests on all the materials,", "page": 289, "level": 2}}]], "page": 289, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- In the health sector, of the 44 Local Governments (LGs) audited that implemented", "metadata": {"headings": [{"headings_0": {"content": "implemented seed secondary schools, 11 LGs carried out tests on all the materials,", "page": 289, "level": 2}}], "page": 289, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nhealth projects, 3 LGs undertook tests on all the materials, 13 LGs carried out tests on some materials, while 28 LGs did not carry out any tests on the materials. \nFailure to undertake tests on materials may result in use of materials that don\u2019t meet the specifications and compromising the quality of the completed works. \nI advised the Accounting Officers to ensure that all materials used are tested, test results \nreviewed and approved prior to their incorporation into the works. \n289 \nPART 5: INFORMATION SYSTEMS (IS), FORENSIC AND SPECIAL AUDITS \nThis Section provides a summary of findings from Information Systems Audits, Forensic and \nSpecial Audits. \n5.1 \nINFORMATION SYSTEMS (IS) AUDITS \nDuring the year under review, I undertook five (05) IS Audits, as summarised in the table below; \nTable 56: Schedule of IS Audits undertaken", "metadata": {"headings": [{"headings_0": {"content": "implemented seed secondary schools, 11 LGs carried out tests on all the materials,", "page": 289, "level": 2}}, [{"headings_0": {"content": "health projects, 3 LGs undertook tests on all the materials, 13 LGs carried out tests on some materials, while 28 LGs did not carry out any tests on the materials.", "page": 289, "level": 4}}], [{"headings_0": {"content": "health projects, 3 LGs undertook tests on all the materials, 13 LGs carried out tests on some materials, while 28 LGs did not carry out any tests on the materials.", "page": 289, "level": 4}}], [{"headings_0": {"content": "I advised the Accounting Officers to ensure that all materials used are tested, test results", "page": 289, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting Officers to ensure that all materials used are tested, test results", "page": 289, "level": 2}}], [{"headings_0": {"content": "I advised the Accounting Officers to ensure that all materials used are tested, test results", "page": 289, "level": 2}}], [{"headings_0": {"content": "PART 5: INFORMATION SYSTEMS (IS), FORENSIC AND SPECIAL AUDITS", "page": 290, "level": 5}}], [{"headings_0": {"content": "This Section provides a summary of findings from Information Systems Audits, Forensic and", "page": 290, "level": 2}}], [{"headings_0": {"content": "This Section provides a summary of findings from Information Systems Audits, Forensic and", "page": 290, "level": 2}}], [{"headings_0": {"content": "This Section provides a summary of findings from Information Systems Audits, Forensic and", "page": 290, "level": 2}}], [{"headings_0": {"content": "INFORMATION SYSTEMS (IS) AUDITS", "page": 290, "level": 5}}], [{"headings_0": {"content": "INFORMATION SYSTEMS (IS) AUDITS", "page": 290, "level": 5}}], [{"headings_0": {"content": "Table 56: Schedule of IS Audits undertaken", "page": 290, "level": 2}}]], "page": 289, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["1", "UNEB", "eMacs system"], ["2", "Ministry of Public Service (MoPS)", "HCMS/IPPS"], ["3", "Ministry of Public Service (MoPS)", "HCMS/IPPS (Follow up audit)"], ["4", "Ministry of Agriculture, Animal Industry and Fisheries (MAAIF)", "e-voucher (follow up audit)"], ["5", "Directorate of Citizenship and Immigration Control (DCIC)", "e-Passport system"]], "metadata": {"headings": [{"headings_0": {"content": "Table 56: Schedule of IS Audits undertaken", "page": 290, "level": 2}}], "page": 290, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Entity", "Details of IT System audited"], "type": "table"}}, {"content": [["**1**", "E-Registration", "Registration of candidates and collection of examination fees"], ["**2**", "eMacs", "Exam Preparation, marking, arranging of scripts, capturing marks, adjudication and validation of marks"], ["**3**", "Result Management System (RMS)", "Consolidation of marks/scores from the e-Macs system from the various marking centres. Grading of scores based on the grading boundaries issued by the Awards Committee"], ["**4**", "Public Universities Results weighting/Admission Tool", "Weighting and grading UACE candidates\u2019 results for admission into public universities"], ["**5**", "UNEB e-Services", "Application and revenue collection from equating of results, inspection & validation of UNEB centres, and verification of results."], ["**6**", "UNEB e-Pay", "Payment gateway for online payments to Stanbic bank, centenary bank and airtel money."]], "metadata": {"headings": [{"headings_0": {"content": "Table 57: Description of Information Systems at UNEB", "page": 292, "level": 2}}], "page": 292, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Information system", "Purpose"], "type": "table"}}, {"content": "- Identify the groups that depend on daily income in urban areas especially", "metadata": {"headings": [{"headings_0": {"content": "The mitigation measures included a directive by, H.E. the president to the Rt. Hon. Prime", "page": 296, "level": 2}}], "page": 296, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "Kampala; \n", "metadata": {"headings": [{"headings_0": {"content": "Kampala;", "page": 296, "level": 2}}, [{"headings_0": {"content": "Kampala;", "page": 296, "level": 2}}]], "page": 296, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Asses their needs during the lockdown period; and\n- Identify interventions to take care of their needs.", "metadata": {"headings": [{"headings_0": {"content": "Kampala;", "page": 296, "level": 2}}], "page": 296, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": [["**1**", "Attorney General", "Verification of loss of business by M/S Krone Ltd and Presidential Directive", "Verification  of compensation of UGX. 6,020,813,273"], ["**2**", "Attorney General", "Verification of loss of buses and business by M/S SB Coaches Ltd, and Presidential Directive", "Verification of claim of UGX.8,584,231,125"], ["**3**", "Mr. Kajwalire Reuben", "Verification of terminal benefits based on a Court Order", "Recovery  of UGX.16,547,027"], ["**4**", "State  House Anti-Corruption Unit", "Investigation into alleged embezzlement of funds by the Directors of Nsambya carpentry, joinery, crafts and training agency (NSACARJA)", "Embezzlement  of UGX.427,285,000"], ["**5**", "Parliament of Uganda", "Special Audit Report on the Management of Funds Disbursed to National Council of Sports", "UGX.19,614,000,000"]], "metadata": {"headings": [{"headings_0": {"content": "Table 58: Showing special audits on valuations and verifications", "page": 302, "level": 2}}], "page": 302, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Requester", "Basis of valuation/verification", "Recommended/ verified amount"], "type": "table"}}, {"content": "302", "metadata": {"headings": [{"headings_0": {"content": "Table 58: Showing special audits on valuations and verifications", "page": 302, "level": 2}}], "page": 302, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**6**", "MoFPED", "Special Audit Report on Eskom (U) Limited (EUL) end of Concession on the Nalubaale- Kiira Hydropower Plant (380mw) Complex as at March 31, 2023", "EUL\u2019s estimated buyout amount is USD 12,701,828"], ["**7**", "MEMD", "Consultancy services for the technical, legal and financial evaluation of Namanve Thermal Power Plant (NTPP)", "The value of the Power Plant is estimated at Euro 27.36 million"], ["**8**", "PSST", "Certification of Data for the Preparation of the Extractive Industries Transparency Initiative (EITI) Report", "UGX. 10,455,748,322 USD. 372,000"]], "metadata": {"headings": [{"headings_0": {"content": "Table 58: Showing special audits on valuations and verifications", "page": 302, "level": 2}}], "page": 303, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Requester", "Basis of valuation/verification", "Recommended/ verified amount"], "type": "table"}}, {"content": "303 \nPART 6: HIGHLIGHTS FROM LOCAL GOVERNMENT AUDITS 6.1. Education Development Grant \nThe Education Development Grant, formerly School\u2019s Facilities Grants (SFG) aims at \nassisting the neediest communities\u2019 complete unfinished classrooms and build new \nclassrooms in 176 LGs to achieve the classroom: pupil ratio, pupil: desk ratio, pupil: latrine \nand teacher: house ratio. \nOut of 176 LGs, I assessed performance in 157 (89%) LGs that received Education Development Grant funding of UGX.86.61Bn (99%) out of UGX. 86.63Bn budgeted for the financial year 2022/23. Out of the UGX. 86.61Bn received, the LGs spent UGX.82.6 Bn \n(95%) leading to un-utilized funds of UGX.3.97Bn \nThe LGs implemented 1,113 projects which included the following; \n", "metadata": {"headings": [{"headings_0": {"content": "Table 58: Showing special audits on valuations and verifications", "page": 302, "level": 2}}, [{"headings_0": {"content": "PART 6: HIGHLIGHTS FROM LOCAL GOVERNMENT AUDITS 6.1. Education Development Grant", "page": 304, "level": 5}}], [{"headings_0": {"content": "The Education Development Grant, formerly School\u2019s Facilities Grants (SFG) aims at", "page": 304, "level": 2}}], [{"headings_0": {"content": "The Education Development Grant, formerly School\u2019s Facilities Grants (SFG) aims at", "page": 304, "level": 2}}], [{"headings_0": {"content": "classrooms in 176 LGs to achieve the classroom: pupil ratio, pupil: desk ratio, pupil: latrine", "page": 304, "level": 2}}], [{"headings_0": {"content": "classrooms in 176 LGs to achieve the classroom: pupil ratio, pupil: desk ratio, pupil: latrine", "page": 304, "level": 2}}], [{"headings_0": {"content": "Out of 176 LGs, I assessed performance in 157 (89%) LGs that received Education Development Grant funding of UGX.86.61Bn (99%) out of UGX. 86.63Bn budgeted for the financial year 2022/23. Out of the UGX. 86.61Bn received, the LGs spent UGX.82.6 Bn", "page": 304, "level": 4}}], [{"headings_0": {"content": "Out of 176 LGs, I assessed performance in 157 (89%) LGs that received Education Development Grant funding of UGX.86.61Bn (99%) out of UGX. 86.63Bn budgeted for the financial year 2022/23. Out of the UGX. 86.61Bn received, the LGs spent UGX.82.6 Bn", "page": 304, "level": 4}}], [{"headings_0": {"content": "The LGs implemented 1,113 projects which included the following;", "page": 304, "level": 2}}], [{"headings_0": {"content": "The LGs implemented 1,113 projects which included the following;", "page": 304, "level": 2}}]], "page": 303, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Construction of pit latrines in schools,\n- Renovation of class room blocks,\n- Construction of class room blocks, and\n- Supply of desks", "metadata": {"headings": [{"headings_0": {"content": "The LGs implemented 1,113 projects which included the following;", "page": 304, "level": 2}}], "page": 304, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "I designed audit procedures to assess whether the utilization of the Education \nDevelopment Grant was done in accordance with the grant guidelines. \nThe following were my observations; \n(i) Positive observations I noted the following areas where management had commendable performance: \n", "metadata": {"headings": [{"headings_0": {"content": "The LGs implemented 1,113 projects which included the following;", "page": 304, "level": 2}}, [{"headings_0": {"content": "Development Grant was done in accordance with the grant guidelines.", "page": 304, "level": 2}}], [{"headings_0": {"content": "Development Grant was done in accordance with the grant guidelines.", "page": 304, "level": 2}}], [{"headings_0": {"content": "(i) Positive observations I noted the following areas where management had commendable performance:", "page": 304, "level": 4}}], [{"headings_0": {"content": "(i) Positive observations I noted the following areas where management had commendable performance:", "page": 304, "level": 4}}]], "page": 304, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- 137 out of 157 LGs allocated the grant funding in accordance with the grant guidelines.\n- 138 out of 157 LGs undertook mitigation measures for environmental and social risks.\n- All the entities received the project funds as budgeted for except for Mityana Municipal Council which did not receive UGX.18.9Mn", "metadata": {"headings": [{"headings_0": {"content": "(i) Positive observations I noted the following areas where management had commendable performance:", "page": 304, "level": 4}}], "page": 304, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "\uf0b7 All the planned and implemented education development grant activities were incorporated in all of the Local government\u2019s work plans and budgets. \n", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 All the planned and implemented education development grant activities were incorporated in all of the Local government\u2019s work plans and budgets.", "page": 304, "level": 4}}, [{"headings_0": {"content": "\uf0b7 All the planned and implemented education development grant activities were incorporated in all of the Local government\u2019s work plans and budgets.", "page": 304, "level": 4}}]], "page": 304, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- All the projects implemented were eligible for financing", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 All the planned and implemented education development grant activities were incorporated in all of the Local government\u2019s work plans and budgets.", "page": 304, "level": 4}}], "page": 304, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "(ii) Areas of Improvement \nI noted the following areas where the LGs need improvement; \na) Planning \nThe Education and Sports Sector Planning, Budgeting and Implementation Guidelines for Local Governments 2021 provide that: \n304", "metadata": {"headings": [{"headings_0": {"content": "(ii) Areas of Improvement", "page": 304, "level": 5}}, [{"headings_0": {"content": "I noted the following areas where the LGs need improvement;", "page": 304, "level": 2}}], [{"headings_0": {"content": "a) Planning", "page": 304, "level": 5}}], [{"headings_0": {"content": "a) Planning", "page": 304, "level": 5}}], [{"headings_0": {"content": "a) Planning", "page": 304, "level": 5}}]], "page": 304, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- The proposed investments are derived from the approved LG Development Plan.", "metadata": {"headings": [{"headings_0": {"content": "a) Planning", "page": 304, "level": 5}}], "page": 305, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n\uf0b7 Local Governments should maintain an up-to-date asset register of education \nfacilities and their condition to ensure informed prioritization as per the guidelines.", "metadata": {"headings": [{"headings_0": {"content": "a) Planning", "page": 304, "level": 5}}, [{"headings_0": {"content": "\uf0b7 Local Governments should maintain an up-to-date asset register of education", "page": 305, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Local Governments should maintain an up-to-date asset register of education", "page": 305, "level": 2}}]], "page": 305, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Contracts should include measures to mitigate environmental and social risks and standard clauses in the contract outlining the contractor\u2019s responsibilities in terms of mitigating environmental and social risks.\n- At least 95% of the grant to be used for capital and more than zero up to 5% to be used to fund investment service costs.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Local Governments should maintain an up-to-date asset register of education", "page": 305, "level": 2}}], "page": 305, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "I reviewed the planning of LGs and noted the following; \n", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the planning of LGs and noted the following;", "page": 305, "level": 2}}, [{"headings_0": {"content": "I reviewed the planning of LGs and noted the following;", "page": 305, "level": 2}}]], "page": 305, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- 49 (31%) out of 157 LGs did not maintain an up-to-date asset register of education facilities and their condition to ensure informed prioritization in selection of schools to benefit from the Education Development grant.\n- 20 (13%) out of 157 LGs allocated less funds to capital investment than the required 95% leading to under allocation by UGX. 0.49Bn while the investment service costs were allocated more by the same amount.\n- 94 (9%) out of 1,113 projects worth UGX. 5.2Bn in 19 LGs were not screened for likely environmental and social impacts and as such there were no environment and social management plans and reports to prescribe and mitigate the implementation measures.", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the planning of LGs and noted the following;", "page": 305, "level": 2}}], "page": 305, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "The Accounting Officers;", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the planning of LGs and noted the following;", "page": 305, "level": 2}}], "page": 305, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Acknowledged the shortcoming and promised to up-date the assets registers and also adhere to the grant allocation guidelines in the subsequent financial years.\n- Noted the matter of not screening projects for likely environmental and social impacts for future implementation.", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the planning of LGs and noted the following;", "page": 305, "level": 2}}], "page": 305, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nRecommendation \nThe Accounting Officers should ensure regular up-date of the assets register, comply with \nthe fund allocation guideline and undertake environmental and social impact screening. \nb) Funding and absorption of Education Development grant \nI reviewed the budget performance of LGs and noted that a total of UGX. 86.61Bn (99%) was received in 157 LGs, out of the budgeted UGX. 86.63Bn. Out of the funds received, the LGs utilised UGX. 82.63Bn (95%) by the end of the year, resulting in an under absorption of UGX. 3.97Mn \nThe Accounting Officers attributed the under absorption to late release of funds and \nretention monies for contracts whose defects liability periods had not expired. \nRecommendation \nMoFPED should ensure timely release of funds and the Accounting Officers should roll over the un-implemented activities to the financial year 2023/2024. In addition, retention \nshould be paid when contractors have rectified all defects. \n305 \nc) Inspection for service delivery under the Education Development Grant \nI carried out physical inspections between October and November 2023 on newly \nconstructed and renovated classroom blocks, and 5-stance pit latrines in LGs to assess indicators of service delivery. I observed the following:", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the planning of LGs and noted the following;", "page": 305, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 305, "level": 5}}], [{"headings_0": {"content": "The Accounting Officers should ensure regular up-date of the assets register, comply with", "page": 305, "level": 2}}], [{"headings_0": {"content": "The Accounting Officers should ensure regular up-date of the assets register, comply with", "page": 305, "level": 2}}], [{"headings_0": {"content": "b) Funding and absorption of Education Development grant", "page": 305, "level": 5}}], [{"headings_0": {"content": "b) Funding and absorption of Education Development grant", "page": 305, "level": 5}}], [{"headings_0": {"content": "The Accounting Officers attributed the under absorption to late release of funds and", "page": 305, "level": 2}}], [{"headings_0": {"content": "The Accounting Officers attributed the under absorption to late release of funds and", "page": 305, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 305, "level": 5}}], [{"headings_0": {"content": "MoFPED should ensure timely release of funds and the Accounting Officers should roll over the un-implemented activities to the financial year 2023/2024. In addition, retention", "page": 305, "level": 4}}], [{"headings_0": {"content": "MoFPED should ensure timely release of funds and the Accounting Officers should roll over the un-implemented activities to the financial year 2023/2024. In addition, retention", "page": 305, "level": 4}}], [{"headings_0": {"content": "MoFPED should ensure timely release of funds and the Accounting Officers should roll over the un-implemented activities to the financial year 2023/2024. In addition, retention", "page": 305, "level": 4}}], [{"headings_0": {"content": "c) Inspection for service delivery under the Education Development Grant", "page": 306, "level": 5}}], [{"headings_0": {"content": "c) Inspection for service delivery under the Education Development Grant", "page": 306, "level": 5}}], [{"headings_0": {"content": "constructed and renovated classroom blocks, and 5-stance pit latrines in LGs to assess indicators of service delivery. I observed the following:", "page": 306, "level": 4}}]], "page": 305, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Construction of 42 projects in 19 LGs had not been completed at the time of inspection indicating that the projects had delayed by an average of 180 days.", "metadata": {"headings": [{"headings_0": {"content": "constructed and renovated classroom blocks, and 5-stance pit latrines in LGs to assess indicators of service delivery. I observed the following:", "page": 306, "level": 4}}], "page": 306, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nNotably among the incomplete works were installation of water collection facilities, \naddressing environmental aspects like planting of grass and trees, plastering, painting works and floor finishes.", "metadata": {"headings": [{"headings_0": {"content": "constructed and renovated classroom blocks, and 5-stance pit latrines in LGs to assess indicators of service delivery. I observed the following:", "page": 306, "level": 4}}, [{"headings_0": {"content": "Notably among the incomplete works were installation of water collection facilities,", "page": 306, "level": 2}}], [{"headings_0": {"content": "Notably among the incomplete works were installation of water collection facilities,", "page": 306, "level": 2}}]], "page": 306, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- 67 projects in 35 LGs had defects such as cracked walls, unpainted windows, uninstalled lightning conductors, delivery of substandard furniture, unfixed water gutters etc.", "metadata": {"headings": [{"headings_0": {"content": "Notably among the incomplete works were installation of water collection facilities,", "page": 306, "level": 2}}], "page": 306, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "Notably among the incomplete works were installation of water collection facilities,", "page": 306, "level": 2}}, [{"headings_0": {"content": "Notably among the incomplete works were installation of water collection facilities,", "page": 306, "level": 2}}]], "page": 306, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- 5 projects worth UGX. 336Mn in 5 primary schools remained idle after their", "metadata": {"headings": [{"headings_0": {"content": "Notably among the incomplete works were installation of water collection facilities,", "page": 306, "level": 2}}], "page": 306, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "completion because they had not yet been commissioned. This denied the \nbeneficiaries service delivery. \nThe Accounting Officers attributed the delayed completion of projects to delays in receipt \nof funds by the LGs \nRecommendation \n", "metadata": {"headings": [{"headings_0": {"content": "completion because they had not yet been commissioned. This denied the", "page": 306, "level": 2}}, [{"headings_0": {"content": "completion because they had not yet been commissioned. This denied the", "page": 306, "level": 2}}], [{"headings_0": {"content": "The Accounting Officers attributed the delayed completion of projects to delays in receipt", "page": 306, "level": 2}}], [{"headings_0": {"content": "The Accounting Officers attributed the delayed completion of projects to delays in receipt", "page": 306, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 306, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 306, "level": 5}}]], "page": 306, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- MoFPED should ensure timely release of funds and the Accounting Officers should roll over the un-implemented activities to the financial year 2023/2024.\n- The accounting officers should ensure the defects are rectified before retention payments are made.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 306, "level": 5}}], "page": 306, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "\uf0b7 The Accounting Officer should liaise with relevant stakeholders and ensure \ncommissioning of projects to deliver services. \n6.2. Micro Scale Irrigation \nThe GoU is implementing the Micro Scale Irrigation Programme in 135 Districts with the \naim of supporting smallholder farmers to transition from subsistence to commercial agriculture through building awareness of farmers and provision of irrigation equipment. \nThe program is funded by both the central government through UGIFT and farmers \nthrough co-funding. \nOut of the 135 participating districts, I sampled 100 Districts (74%) which received UGX. 79.814Bn (97%) out of UGX. 81.830Bn budgeted to support 2,750 farmers to purchase \nirrigation equipment and set up 194 irrigation demonstration sites for roll-out phase. \nI designed audit procedures to assess whether the utilization of the Micro Scale Grant was \ndone in accordance with the grant guidelines. \n306 \nAlthough the project had area where management had commendable performance such \nas full utilization of microscale irrigation funds on eligible activities in 100 sampled districts and installed demonstration irrigation equipment in 55 districts, there were areas for improvement and these included; \n6.2.1 Budget performance \nA total of UGX. 79.814Bn was received by 100 districts out of UGX. 81.830Bn budgeted (97%). Out of the funds received, UGX. 21.147Bn (47%) was spent on capital development, while UGX. 23.460Bn (53%) on complementary activities leading to \nunutilised funds of UGX. 35.206Bn. \nAs a result of the budget shortfalls, key program activities such as supply and installation \nof irrigation equipment were not implemented and this negatively impacted on the \nattainment of the program targets. In addition, under absorption of released funds led to \npartial/non implementation of planned activities. \nThe Accounting Officers attributed the under absorption to the failure by the farmers to \nco-fund as a precondition for provision of irrigation equipment because the 25% co- \nfunding was not affordable by majority of the farmers. In addition, the pre-qualified suppliers by MAAIF delayed to supply and install the equipment. \nRecommendation \nThe Accounting Officers should engage MAAIF to review the program in regards to co- \nfunding and procurement arrangements of the program in order to enhance utilisation of funds. \n6.2.2 Implementation of the Micro irrigation program \nI reviewed the implementation of the micro irrigation program and made the following \nobservations;", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The Accounting Officer should liaise with relevant stakeholders and ensure", "page": 306, "level": 2}}, [{"headings_0": {"content": "\uf0b7 The Accounting Officer should liaise with relevant stakeholders and ensure", "page": 306, "level": 2}}], [{"headings_0": {"content": "6.2. Micro Scale Irrigation", "page": 306, "level": 5}}], [{"headings_0": {"content": "The GoU is implementing the Micro Scale Irrigation Programme in 135 Districts with the", "page": 306, "level": 2}}], [{"headings_0": {"content": "The GoU is implementing the Micro Scale Irrigation Programme in 135 Districts with the", "page": 306, "level": 2}}], [{"headings_0": {"content": "The program is funded by both the central government through UGIFT and farmers", "page": 306, "level": 2}}], [{"headings_0": {"content": "The program is funded by both the central government through UGIFT and farmers", "page": 306, "level": 2}}], [{"headings_0": {"content": "Out of the 135 participating districts, I sampled 100 Districts (74%) which received UGX. 79.814Bn (97%) out of UGX. 81.830Bn budgeted to support 2,750 farmers to purchase", "page": 306, "level": 4}}], [{"headings_0": {"content": "Out of the 135 participating districts, I sampled 100 Districts (74%) which received UGX. 79.814Bn (97%) out of UGX. 81.830Bn budgeted to support 2,750 farmers to purchase", "page": 306, "level": 4}}], [{"headings_0": {"content": "I designed audit procedures to assess whether the utilization of the Micro Scale Grant was", "page": 306, "level": 2}}], [{"headings_0": {"content": "I designed audit procedures to assess whether the utilization of the Micro Scale Grant was", "page": 306, "level": 2}}], [{"headings_0": {"content": "I designed audit procedures to assess whether the utilization of the Micro Scale Grant was", "page": 306, "level": 2}}], [{"headings_0": {"content": "Although the project had area where management had commendable performance such", "page": 307, "level": 2}}], [{"headings_0": {"content": "Although the project had area where management had commendable performance such", "page": 307, "level": 2}}], [{"headings_0": {"content": "6.2.1 Budget performance", "page": 307, "level": 5}}], [{"headings_0": {"content": "A total of UGX. 79.814Bn was received by 100 districts out of UGX. 81.830Bn budgeted (97%). Out of the funds received, UGX. 21.147Bn (47%) was spent on capital development, while UGX. 23.460Bn (53%) on complementary activities leading to", "page": 307, "level": 4}}], [{"headings_0": {"content": "A total of UGX. 79.814Bn was received by 100 districts out of UGX. 81.830Bn budgeted (97%). Out of the funds received, UGX. 21.147Bn (47%) was spent on capital development, while UGX. 23.460Bn (53%) on complementary activities leading to", "page": 307, "level": 4}}], [{"headings_0": {"content": "As a result of the budget shortfalls, key program activities such as supply and installation", "page": 307, "level": 2}}], [{"headings_0": {"content": "As a result of the budget shortfalls, key program activities such as supply and installation", "page": 307, "level": 2}}], [{"headings_0": {"content": "attainment of the program targets. In addition, under absorption of released funds led to", "page": 307, "level": 2}}], [{"headings_0": {"content": "attainment of the program targets. In addition, under absorption of released funds led to", "page": 307, "level": 2}}], [{"headings_0": {"content": "The Accounting Officers attributed the under absorption to the failure by the farmers to", "page": 307, "level": 2}}], [{"headings_0": {"content": "The Accounting Officers attributed the under absorption to the failure by the farmers to", "page": 307, "level": 2}}], [{"headings_0": {"content": "funding was not affordable by majority of the farmers. In addition, the pre-qualified suppliers by MAAIF delayed to supply and install the equipment.", "page": 307, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 307, "level": 5}}], [{"headings_0": {"content": "The Accounting Officers should engage MAAIF to review the program in regards to co-", "page": 307, "level": 2}}], [{"headings_0": {"content": "The Accounting Officers should engage MAAIF to review the program in regards to co-", "page": 307, "level": 2}}], [{"headings_0": {"content": "6.2.2 Implementation of the Micro irrigation program", "page": 307, "level": 5}}], [{"headings_0": {"content": "I reviewed the implementation of the micro irrigation program and made the following", "page": 307, "level": 2}}], [{"headings_0": {"content": "I reviewed the implementation of the micro irrigation program and made the following", "page": 307, "level": 2}}]], "page": 306, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Out of UGX. 65.208Bn received by 37 phase 1 districts, only 3 districts fully utilised", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the implementation of the micro irrigation program and made the following", "page": 307, "level": 2}}], "page": 307, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nall the funds and the remaining 34 districts had unutilised funds of UGX. 34.607Bn \n", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the implementation of the micro irrigation program and made the following", "page": 307, "level": 2}}, [{"headings_0": {"content": "all the funds and the remaining 34 districts had unutilised funds of UGX. 34.607Bn", "page": 307, "level": 2}}], [{"headings_0": {"content": "all the funds and the remaining 34 districts had unutilised funds of UGX. 34.607Bn", "page": 307, "level": 2}}]], "page": 307, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of UGX. 14.605Bn received by 63 phase 2 districts, only 34 districts fully", "metadata": {"headings": [{"headings_0": {"content": "all the funds and the remaining 34 districts had unutilised funds of UGX. 34.607Bn", "page": 307, "level": 2}}], "page": 307, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "utilised all the funds and the remaining 29 districts had unutilised funds of UGX. 599Mn. \n", "metadata": {"headings": [{"headings_0": {"content": "utilised all the funds and the remaining 29 districts had unutilised funds of UGX. 599Mn.", "page": 307, "level": 4}}, [{"headings_0": {"content": "utilised all the funds and the remaining 29 districts had unutilised funds of UGX. 599Mn.", "page": 307, "level": 4}}]], "page": 307, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Out of the 2,750 planned irrigation equipment in 37 phase 1 (pilot) districts, 1,673 had not been delivered to selected farmers.", "metadata": {"headings": [{"headings_0": {"content": "utilised all the funds and the remaining 29 districts had unutilised funds of UGX. 599Mn.", "page": 307, "level": 4}}], "page": 307, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "utilised all the funds and the remaining 29 districts had unutilised funds of UGX. 599Mn.", "page": 307, "level": 4}}], "page": 307, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of the 194 planned demonstration irrigation sites in 63 phase 2 (rollout) district, 12 had not been installed.", "metadata": {"headings": [{"headings_0": {"content": "utilised all the funds and the remaining 29 districts had unutilised funds of UGX. 599Mn.", "page": 307, "level": 4}}], "page": 307, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "307", "metadata": {"headings": [{"headings_0": {"content": "utilised all the funds and the remaining 29 districts had unutilised funds of UGX. 599Mn.", "page": 307, "level": 4}}], "page": 307, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of the 1,058 farmers who received the irrigation equipment in 37 phase 1 (pilot) districts, training and technical support was not offered to 493 farmers in 9 districts in the warranty period.", "metadata": {"headings": [{"headings_0": {"content": "utilised all the funds and the remaining 29 districts had unutilised funds of UGX. 599Mn.", "page": 307, "level": 4}}], "page": 308, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nAs a result of the shortcomings, the purpose for which the funds were disbursed may not \nbe realised. Poor implementation of the program may also result into failure to support \nsmallholder farmers to transition from subsistence to commercial agriculture. \nThe Accounting Officers attributed the performance to delays in the procurement of supplies and inadequate capacity of the suppliers. \nRecommendation \nThe Accounting Officers should initiate measures to ensure timely procurements and engage MAAIF to expand the list of prequalified suppliers from potential suppliers to \nincrease the number of eligible suppliers to improve on efficiency. \n6.3. Utilisation of Discretionary Development Equalization Grant (DDEG) Non- USMID Grant \nDiscretionary Development Equalization Grant (DDEG) is a fiscal transfer reform \ndeveloped to ensure equitable distribution of resources to Local Governments, which are less well-off to enable them catch up with other more areas in accordance to Article 193 \n(4) of the Constitution. \nThe grant is managed under MoLG and structured based on the differing development \npriorities of: \n(i) \nThe District Discretional Development Equalization Grant; and \n(ii) \nThe Urban Discretional Development Equalization Grant. \nThe Urban Discretion Development Equalization grant supports 19 Municipal Councils and is structured in five windows including the Non-USMID Grant. The funding should enable LGs to allocate funds to priority local development needs that are within their mandate and are consistent with national priorities. The funds are supposed to be utilised for \ninfrastructure projects (70%), performance improvement (15%), investment servicing and monitoring (10%) and Data collection (5%). \nI sampled 12 (63%) out of 19 participating MCs in the Program and developed procedures to establish whether the funds were properly budgeted, transferred to the MCs and utilised \nas per the Grant guidelines. \nDuring the FY 2021/23, 12 MCs were allocated UGX.7.476Bn and received UGX. 6.499Bn \nto implement various infrastructure projects as summarized in the table below. \nTable 59: Schedule of implement various infrastructure projects UGX.6.499Bn", "metadata": {"headings": [{"headings_0": {"content": "utilised all the funds and the remaining 29 districts had unutilised funds of UGX. 599Mn.", "page": 307, "level": 4}}, [{"headings_0": {"content": "utilised all the funds and the remaining 29 districts had unutilised funds of UGX. 599Mn.", "page": 307, "level": 4}}], [{"headings_0": {"content": "be realised. Poor implementation of the program may also result into failure to support", "page": 308, "level": 2}}], [{"headings_0": {"content": "be realised. Poor implementation of the program may also result into failure to support", "page": 308, "level": 2}}], [{"headings_0": {"content": "be realised. Poor implementation of the program may also result into failure to support", "page": 308, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 308, "level": 5}}], [{"headings_0": {"content": "The Accounting Officers should initiate measures to ensure timely procurements and engage MAAIF to expand the list of prequalified suppliers from potential suppliers to", "page": 308, "level": 4}}], [{"headings_0": {"content": "The Accounting Officers should initiate measures to ensure timely procurements and engage MAAIF to expand the list of prequalified suppliers from potential suppliers to", "page": 308, "level": 4}}], [{"headings_0": {"content": "6.3. Utilisation of Discretionary Development Equalization Grant (DDEG) Non- USMID Grant", "page": 308, "level": 5}}], [{"headings_0": {"content": "Discretionary Development Equalization Grant (DDEG) is a fiscal transfer reform", "page": 308, "level": 2}}], [{"headings_0": {"content": "Discretionary Development Equalization Grant (DDEG) is a fiscal transfer reform", "page": 308, "level": 2}}], [{"headings_0": {"content": "(4) of the Constitution.", "page": 308, "level": 2}}], [{"headings_0": {"content": "The grant is managed under MoLG and structured based on the differing development", "page": 308, "level": 2}}], [{"headings_0": {"content": "The grant is managed under MoLG and structured based on the differing development", "page": 308, "level": 2}}], [{"headings_0": {"content": "(i)", "page": 308, "level": 5}}], [{"headings_0": {"content": "The District Discretional Development Equalization Grant; and", "page": 308, "level": 2}}], [{"headings_0": {"content": "(ii)", "page": 308, "level": 5}}], [{"headings_0": {"content": "(ii)", "page": 308, "level": 5}}], [{"headings_0": {"content": "The Urban Discretion Development Equalization grant supports 19 Municipal Councils and is structured in five windows including the Non-USMID Grant. The funding should enable LGs to allocate funds to priority local development needs that are within their mandate and are consistent with national priorities. The funds are supposed to be utilised for", "page": 308, "level": 4}}], [{"headings_0": {"content": "The Urban Discretion Development Equalization grant supports 19 Municipal Councils and is structured in five windows including the Non-USMID Grant. The funding should enable LGs to allocate funds to priority local development needs that are within their mandate and are consistent with national priorities. The funds are supposed to be utilised for", "page": 308, "level": 4}}], [{"headings_0": {"content": "I sampled 12 (63%) out of 19 participating MCs in the Program and developed procedures to establish whether the funds were properly budgeted, transferred to the MCs and utilised", "page": 308, "level": 4}}], [{"headings_0": {"content": "I sampled 12 (63%) out of 19 participating MCs in the Program and developed procedures to establish whether the funds were properly budgeted, transferred to the MCs and utilised", "page": 308, "level": 4}}], [{"headings_0": {"content": "During the FY 2021/23, 12 MCs were allocated UGX.7.476Bn and received UGX. 6.499Bn", "page": 308, "level": 2}}], [{"headings_0": {"content": "During the FY 2021/23, 12 MCs were allocated UGX.7.476Bn and received UGX. 6.499Bn", "page": 308, "level": 2}}], [{"headings_0": {"content": "Table 59: Schedule of implement various infrastructure projects UGX.6.499Bn", "page": 308, "level": 2}}]], "page": 308, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["1", "Infrastructure Projects", "107", "105", "2"]], "metadata": {"headings": [{"headings_0": {"content": "Table 59: Schedule of implement various infrastructure projects UGX.6.499Bn", "page": 308, "level": 2}}], "page": 308, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Project Component", "Planned quantity", "Actual quantity", "Variance"], "type": "table"}}, {"content": "308 \nI made the following observations; \n(a) Positive observations I noted the following areas where 12 MCs had commendable performance; \n", "metadata": {"headings": [{"headings_0": {"content": "Table 59: Schedule of implement various infrastructure projects UGX.6.499Bn", "page": 308, "level": 2}}, [{"headings_0": {"content": "Table 59: Schedule of implement various infrastructure projects UGX.6.499Bn", "page": 308, "level": 2}}], [{"headings_0": {"content": "(a) Positive observations I noted the following areas where 12 MCs had commendable performance;", "page": 309, "level": 4}}], [{"headings_0": {"content": "(a) Positive observations I noted the following areas where 12 MCs had commendable performance;", "page": 309, "level": 4}}]], "page": 308, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- All the activities included in the Municipal Council work plans were eligible in accordance with the DDEG guidelines.\n- All the procured infrastructure projects were within the procurement plans of the", "metadata": {"headings": [{"headings_0": {"content": "(a) Positive observations I noted the following areas where 12 MCs had commendable performance;", "page": 309, "level": 4}}], "page": 309, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "MCs. \n", "metadata": {"headings": [{"headings_0": {"content": "MCs.", "page": 309, "level": 2}}, [{"headings_0": {"content": "MCs.", "page": 309, "level": 2}}]], "page": 309, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- All funds were spent within the expenditure thresholds.\n- Monitoring reports and site progress reports were prepared", "metadata": {"headings": [{"headings_0": {"content": "MCs.", "page": 309, "level": 2}}], "page": 309, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "(b) Areas of improvement \nI noted the following areas where the Municipal Councils need improvement; \nFunding and absorption \nI reviewed the budget performance of 12 Municipal Councils and noted the following;", "metadata": {"headings": [{"headings_0": {"content": "(b) Areas of improvement", "page": 309, "level": 5}}, [{"headings_0": {"content": "I noted the following areas where the Municipal Councils need improvement;", "page": 309, "level": 2}}], [{"headings_0": {"content": "Funding and absorption", "page": 309, "level": 5}}], [{"headings_0": {"content": "Funding and absorption", "page": 309, "level": 5}}]], "page": 309, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Out of UGX 7.476Bn budgeted by the Municipal Councils, UGX 6.499Bn (87%) was", "metadata": {"headings": [{"headings_0": {"content": "Funding and absorption", "page": 309, "level": 5}}], "page": 309, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nreceived leading to a shortfall of UGX.977Mn (13%).", "metadata": {"headings": [{"headings_0": {"content": "Funding and absorption", "page": 309, "level": 5}}, [{"headings_0": {"content": "received leading to a shortfall of UGX.977Mn (13%).", "page": 309, "level": 2}}]], "page": 309, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of the received funds, UGX .5.994Bn (92%) was spent, resulting into an under absorption of UGX 506Mn (8%).\n- I further noted that Nebbi MC received UGX.185Mn for onward transfer to", "metadata": {"headings": [{"headings_0": {"content": "received leading to a shortfall of UGX.977Mn (13%).", "page": 309, "level": 2}}], "page": 309, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nDivisions, however, only UGX.177Mn was remitted leading to an under remittance \nof UGX.8Mn (5%). \nRecommendations \nMoFPED should ensure timely release of all budgeted funds to MCs to facilitate \nimplementation of planned activities. \nAccounting Officer of Nebbi MC should ensure that funds are remitted in accordance with \nthe guidelines. \n6.4. Development Response to Displacement Impacts Project (DRDIP) \nImplementation of the Development Response to Displacement Impacts Project (DRDIP) is a five-year World Bank funded project implemented under the Office of the Prime \nMinister, effective July 2017. The project provides development and direct income support to the poor and vulnerable within refugee hosting districts, to improve access to basic social services, expand economic opportunities and enhance environmental management. \n309 \nFifteen (15) LGs received UGX.56.894Bn (39%), out of UGX.144.541Bn budgeted for the financial year 2022/23. Out of the UGX.56.894Bn received, the LGs spent UGX.53.193Bn (93%) leading to a balance of UGX.3.701Bn \nBelow is a breakdown of the planned and actual activities that were implemented; \nTable 60: Schedule of breakdown of the planned and actual activities implemented", "metadata": {"headings": [{"headings_0": {"content": "received leading to a shortfall of UGX.977Mn (13%).", "page": 309, "level": 2}}, [{"headings_0": {"content": "Divisions, however, only UGX.177Mn was remitted leading to an under remittance", "page": 309, "level": 2}}], [{"headings_0": {"content": "Divisions, however, only UGX.177Mn was remitted leading to an under remittance", "page": 309, "level": 2}}], [{"headings_0": {"content": "Recommendations", "page": 309, "level": 5}}], [{"headings_0": {"content": "MoFPED should ensure timely release of all budgeted funds to MCs to facilitate", "page": 309, "level": 2}}], [{"headings_0": {"content": "MoFPED should ensure timely release of all budgeted funds to MCs to facilitate", "page": 309, "level": 2}}], [{"headings_0": {"content": "Accounting Officer of Nebbi MC should ensure that funds are remitted in accordance with", "page": 309, "level": 2}}], [{"headings_0": {"content": "Accounting Officer of Nebbi MC should ensure that funds are remitted in accordance with", "page": 309, "level": 2}}], [{"headings_0": {"content": "6.4. Development Response to Displacement Impacts Project (DRDIP)", "page": 309, "level": 5}}], [{"headings_0": {"content": "Implementation of the Development Response to Displacement Impacts Project (DRDIP) is a five-year World Bank funded project implemented under the Office of the Prime", "page": 309, "level": 4}}], [{"headings_0": {"content": "Implementation of the Development Response to Displacement Impacts Project (DRDIP) is a five-year World Bank funded project implemented under the Office of the Prime", "page": 309, "level": 4}}], [{"headings_0": {"content": "Implementation of the Development Response to Displacement Impacts Project (DRDIP) is a five-year World Bank funded project implemented under the Office of the Prime", "page": 309, "level": 4}}], [{"headings_0": {"content": "Implementation of the Development Response to Displacement Impacts Project (DRDIP) is a five-year World Bank funded project implemented under the Office of the Prime", "page": 309, "level": 4}}], [{"headings_0": {"content": "Below is a breakdown of the planned and actual activities that were implemented;", "page": 310, "level": 2}}], [{"headings_0": {"content": "Below is a breakdown of the planned and actual activities that were implemented;", "page": 310, "level": 2}}]], "page": 309, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["1", "Social and Economic Services Infrastructure (SESI)", "113", "38", "75"], ["2", "Sustainable Environmental Management (SENRM)", "297", "139", "158"], ["3", "Livelihoods Program", "91", "27", "64"]], "metadata": {"headings": [{"headings_0": {"content": "Below is a breakdown of the planned and actual activities that were implemented;", "page": 310, "level": 2}}], "page": 310, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Project Component", "Planned quantity", "Actual quantity", "Variance"], "type": "table"}}, {"content": "I designed audit procedures to assess whether the utilization of DRDIP funds was done in \naccordance with the grant guidelines. \nThe following were observed; \na) Positive observations I noted the following areas were management had commendable performance: \n", "metadata": {"headings": [{"headings_0": {"content": "I designed audit procedures to assess whether the utilization of DRDIP funds was done in", "page": 310, "level": 2}}, [{"headings_0": {"content": "I designed audit procedures to assess whether the utilization of DRDIP funds was done in", "page": 310, "level": 2}}], [{"headings_0": {"content": "I designed audit procedures to assess whether the utilization of DRDIP funds was done in", "page": 310, "level": 2}}], [{"headings_0": {"content": "a) Positive observations I noted the following areas were management had commendable performance:", "page": 310, "level": 4}}], [{"headings_0": {"content": "a) Positive observations I noted the following areas were management had commendable performance:", "page": 310, "level": 4}}]], "page": 310, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- 14 out of 15 districts transferred all funds to the subprojects except for Isingiro", "metadata": {"headings": [{"headings_0": {"content": "a) Positive observations I noted the following areas were management had commendable performance:", "page": 310, "level": 4}}], "page": 310, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "District. \uf0b7 With the exception one subproject, all funded sub projects existed \uf0b7 All projects were evaluated and monitored by the District staff. \uf0b7 All Implemented subprojects were screened for their environmental impact and \nenvironmental mitigation plans drafted and executed.", "metadata": {"headings": [{"headings_0": {"content": "District. \uf0b7 With the exception one subproject, all funded sub projects existed \uf0b7 All projects were evaluated and monitored by the District staff. \uf0b7 All Implemented subprojects were screened for their environmental impact and", "page": 310, "level": 4}}, [{"headings_0": {"content": "District. \uf0b7 With the exception one subproject, all funded sub projects existed \uf0b7 All projects were evaluated and monitored by the District staff. \uf0b7 All Implemented subprojects were screened for their environmental impact and", "page": 310, "level": 4}}]], "page": 310, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- All procurements in 14 of the 15 Districts were cleared by the Community Procurement Committees.", "metadata": {"headings": [{"headings_0": {"content": "District. \uf0b7 With the exception one subproject, all funded sub projects existed \uf0b7 All projects were evaluated and monitored by the District staff. \uf0b7 All Implemented subprojects were screened for their environmental impact and", "page": 310, "level": 4}}], "page": 310, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "b) Areas of improvement \nI noted the following areas where the LGs needed improvement; \n(i) Funding and absorption \nThe DRDIP Operation Manual, 2019 provides that; the Office of the Prime Minister (OPM) shall ensure that the plans and budgets for Project activities are realistic and based on valid assumptions. The OPM is charged with communicating the allocations for the project \nresources to the participating districts for planning and subsequent funding \nI reviewed the budget performance of the 15 Districts implementing the program and \nnoted the following: \n", "metadata": {"headings": [{"headings_0": {"content": "b) Areas of improvement", "page": 310, "level": 5}}, [{"headings_0": {"content": "I noted the following areas where the LGs needed improvement;", "page": 310, "level": 2}}], [{"headings_0": {"content": "(i) Funding and absorption", "page": 310, "level": 5}}], [{"headings_0": {"content": "The DRDIP Operation Manual, 2019 provides that; the Office of the Prime Minister (OPM) shall ensure that the plans and budgets for Project activities are realistic and based on valid assumptions. The OPM is charged with communicating the allocations for the project", "page": 310, "level": 4}}], [{"headings_0": {"content": "The DRDIP Operation Manual, 2019 provides that; the Office of the Prime Minister (OPM) shall ensure that the plans and budgets for Project activities are realistic and based on valid assumptions. The OPM is charged with communicating the allocations for the project", "page": 310, "level": 4}}], [{"headings_0": {"content": "I reviewed the budget performance of the 15 Districts implementing the program and", "page": 310, "level": 2}}], [{"headings_0": {"content": "I reviewed the budget performance of the 15 Districts implementing the program and", "page": 310, "level": 2}}], [{"headings_0": {"content": "I reviewed the budget performance of the 15 Districts implementing the program and", "page": 310, "level": 2}}]], "page": 310, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- A total of UGX.56.894Bn (39%) was released to 15 Districts, out of UGX.144.541Bn that was budgeted leading to a shortfall of UGX.87.646Bn (61%). The shortfall resulted into non implementation of 386 subprojects in 11 districts.", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the budget performance of the 15 Districts implementing the program and", "page": 310, "level": 2}}], "page": 310, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "310 \n\uf0b7 Out of UGX.53.750 released for subprojects, UGX.50.124Bn (93%) was disbursed to subprojects while UGX.3.626Bn was not. The under absorption led to the failure to implement 6 Subprojects in four (4) districts.", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the budget performance of the 15 Districts implementing the program and", "page": 310, "level": 2}}, [{"headings_0": {"content": "\uf0b7 Out of UGX.53.750 released for subprojects, UGX.50.124Bn (93%) was disbursed to subprojects while UGX.3.626Bn was not. The under absorption led to the failure to implement 6 Subprojects in four (4) districts.", "page": 311, "level": 4}}]], "page": 310, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- In addition, out of UGX.3.144Bn that was released for operational costs,", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Out of UGX.53.750 released for subprojects, UGX.50.124Bn (93%) was disbursed to subprojects while UGX.3.626Bn was not. The under absorption led to the failure to implement 6 Subprojects in four (4) districts.", "page": 311, "level": 4}}], "page": 311, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nUGX.3.069Bn (98%) was utilised leaving UGX.75Mn unutilised. This under- \nutilisation affected effective planning, evaluation and monitoring of the program \nThe Accounting Officers explained that while funding requests were based on approved \nprojects, OPM only funded already existing SESI projects that needed extra funds due to cost variations. For example, OPM had indicated to Accounting Officers that projects in Arua, Moyo and Hoima would be differed to later years due to inadequate funds \n", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Out of UGX.53.750 released for subprojects, UGX.50.124Bn (93%) was disbursed to subprojects while UGX.3.626Bn was not. The under absorption led to the failure to implement 6 Subprojects in four (4) districts.", "page": 311, "level": 4}}, [{"headings_0": {"content": "UGX.3.069Bn (98%) was utilised leaving UGX.75Mn unutilised. This under-", "page": 311, "level": 2}}], [{"headings_0": {"content": "UGX.3.069Bn (98%) was utilised leaving UGX.75Mn unutilised. This under-", "page": 311, "level": 2}}], [{"headings_0": {"content": "UGX.3.069Bn (98%) was utilised leaving UGX.75Mn unutilised. This under-", "page": 311, "level": 2}}], [{"headings_0": {"content": "projects, OPM only funded already existing SESI projects that needed extra funds due to cost variations. For example, OPM had indicated to Accounting Officers that projects in Arua, Moyo and Hoima would be differed to later years due to inadequate funds", "page": 311, "level": 4}}], [{"headings_0": {"content": "projects, OPM only funded already existing SESI projects that needed extra funds due to cost variations. For example, OPM had indicated to Accounting Officers that projects in Arua, Moyo and Hoima would be differed to later years due to inadequate funds", "page": 311, "level": 4}}]], "page": 311, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- UGX.16.118Bn held in commercial bank accounts had not been utilised in 9 districts. The Accounting Officers explained that some of the unutilised funds on subproject bank accounts were savings from cost variations in subprojects and", "metadata": {"headings": [{"headings_0": {"content": "projects, OPM only funded already existing SESI projects that needed extra funds due to cost variations. For example, OPM had indicated to Accounting Officers that projects in Arua, Moyo and Hoima would be differed to later years due to inadequate funds", "page": 311, "level": 4}}], "page": 311, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "interest earnings from banks. The Accounting Officers were awaiting guidance from OPM regarding these balances. They further explained that other unutilised \nfunds related to retentions not yet paid while other projects were still ongoing with pending payments. \n", "metadata": {"headings": [{"headings_0": {"content": "interest earnings from banks. The Accounting Officers were awaiting guidance from OPM regarding these balances. They further explained that other unutilised", "page": 311, "level": 4}}, [{"headings_0": {"content": "interest earnings from banks. The Accounting Officers were awaiting guidance from OPM regarding these balances. They further explained that other unutilised", "page": 311, "level": 4}}], [{"headings_0": {"content": "interest earnings from banks. The Accounting Officers were awaiting guidance from OPM regarding these balances. They further explained that other unutilised", "page": 311, "level": 4}}]], "page": 311, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- There were delays in release of Social and Economic Services Infrastructure", "metadata": {"headings": [{"headings_0": {"content": "interest earnings from banks. The Accounting Officers were awaiting guidance from OPM regarding these balances. They further explained that other unutilised", "page": 311, "level": 4}}], "page": 311, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "subproject funds from MoFPED on approval by OPM to all the 15 districts with \ndisbursements happening in the 3rd and 4th quarters of the financial year. \nNotably, Isingiro and Lamwo received UGX.2.724Bn and UGX.7.788Bn respectively \nin last month (June) of the financial year to implement 67 subprojects, consequently these projects could not be implemented. \nThe Accounting Officers explained that the mandate to release funds lies with MoFPED with the approval of OPM, to which they have no control. However, this caused delayed \napproval of design works for infrastructural projects and delayed the commencement of procurement processes, consequently leading to delayed implementation of subprojects. \nRecommendation \n\uf0b7 The OPM should ensure that approved subprojects are funded timely", "metadata": {"headings": [{"headings_0": {"content": "subproject funds from MoFPED on approval by OPM to all the 15 districts with", "page": 311, "level": 2}}, [{"headings_0": {"content": "subproject funds from MoFPED on approval by OPM to all the 15 districts with", "page": 311, "level": 2}}], [{"headings_0": {"content": "Notably, Isingiro and Lamwo received UGX.2.724Bn and UGX.7.788Bn respectively", "page": 311, "level": 2}}], [{"headings_0": {"content": "Notably, Isingiro and Lamwo received UGX.2.724Bn and UGX.7.788Bn respectively", "page": 311, "level": 2}}], [{"headings_0": {"content": "The Accounting Officers explained that the mandate to release funds lies with MoFPED with the approval of OPM, to which they have no control. However, this caused delayed", "page": 311, "level": 4}}], [{"headings_0": {"content": "The Accounting Officers explained that the mandate to release funds lies with MoFPED with the approval of OPM, to which they have no control. However, this caused delayed", "page": 311, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 311, "level": 5}}], [{"headings_0": {"content": "\uf0b7 The OPM should ensure that approved subprojects are funded timely", "page": 311, "level": 2}}]], "page": 311, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- The Accounting Officers and OPM should follow up on all project balances on commercial banks and ensure that the funds are not misused\n- The Accounting Officers should engage OPM regarding the utilisation of subproject savings and interests earned", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The OPM should ensure that approved subprojects are funded timely", "page": 311, "level": 2}}], "page": 311, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n(ii) Implementation of project activities \nThe DRDIP Operation Manual, 2019 provides that: \n\uf0b7 Only those subprojects which are currently functioning and/or have recurrent \nbudget for staff and materials provided by the respective administration will be supported \n311", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 The OPM should ensure that approved subprojects are funded timely", "page": 311, "level": 2}}, [{"headings_0": {"content": "(ii) Implementation of project activities", "page": 311, "level": 5}}], [{"headings_0": {"content": "(ii) Implementation of project activities", "page": 311, "level": 5}}], [{"headings_0": {"content": "\uf0b7 Only those subprojects which are currently functioning and/or have recurrent", "page": 311, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Only those subprojects which are currently functioning and/or have recurrent", "page": 311, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Only those subprojects which are currently functioning and/or have recurrent", "page": 311, "level": 2}}]], "page": 311, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- A Web-Based Management Information System shall be set up through which data, including accountability data, will be captured at all stages of the implementation", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Only those subprojects which are currently functioning and/or have recurrent", "page": 311, "level": 2}}], "page": 312, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nof the subprojects and that that the DRDIP Desk Officer at the district will take responsibility of the operation of the MIS at the district level", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Only those subprojects which are currently functioning and/or have recurrent", "page": 311, "level": 2}}, [{"headings_0": {"content": "of the subprojects and that that the DRDIP Desk Officer at the district will take responsibility of the operation of the MIS at the district level", "page": 312, "level": 4}}]], "page": 312, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- I reviewed the DRDIP approved work plans, performance reports and undertook audit inspections to ascertain the status of implementation of the subprojects and", "metadata": {"headings": [{"headings_0": {"content": "of the subprojects and that that the DRDIP Desk Officer at the district will take responsibility of the operation of the MIS at the district level", "page": 312, "level": 4}}], "page": 312, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \ncompliance with the project guidelines. I made the following observations;", "metadata": {"headings": [{"headings_0": {"content": "of the subprojects and that that the DRDIP Desk Officer at the district will take responsibility of the operation of the MIS at the district level", "page": 312, "level": 4}}, [{"headings_0": {"content": "compliance with the project guidelines. I made the following observations;", "page": 312, "level": 2}}]], "page": 312, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- 17 completed infrastructure subprojects in 5 districts worth UGX.12.041Bn had not been put to use by the communities due to lack of medical equipment as summarised in table below;", "metadata": {"headings": [{"headings_0": {"content": "compliance with the project guidelines. I made the following observations;", "page": 312, "level": 2}}], "page": 312, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nTable 61: completed infrastructure worth UGX.12.041Bn not in use by the communities due to lack of medical equipment", "metadata": {"headings": [{"headings_0": {"content": "compliance with the project guidelines. I made the following observations;", "page": 312, "level": 2}}, [{"headings_0": {"content": "Table 61: completed infrastructure worth UGX.12.041Bn not in use by the communities due to lack of medical equipment", "page": 312, "level": 2}}]], "page": 312, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["1.", "Kyegegwa District Local Government", "1", "0.350"], ["2.", "Madi-Okollo District Local Government", "2", "3.035"], ["3.", "Moyo District Local Government", "6", "3.209"], ["4.", "Obongi District Local Government", "1", "1.353"], ["5.", "Yumbe District Local Government", "7", "4.094"], ["", "**Total**", "**17**", "**12.041**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 61: completed infrastructure worth UGX.12.041Bn not in use by the communities due to lack of medical equipment", "page": 312, "level": 2}}], "page": 312, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Entity", "Number of projects", "Cost of constructed projects (UGX) Bn"], "type": "table"}}, {"content": "The Accounting Officers explained that Medical equipment were supposed to be procured and installed by Ministry of Health. However, this had not been done. \n\uf0b7 Out of 65 Infrastructure subprojects 28 (43%) subprojects worth UGX.6.726Bn were fully implemented, 30 (46%) subprojects worth UGX.25.886Bn were partially implemented and 7 (11%) subprojects worth UGX 5.743Bn were not implemented \nat all.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers explained that Medical equipment were supposed to be procured and installed by Ministry of Health. However, this had not been done.", "page": 312, "level": 4}}, [{"headings_0": {"content": "\uf0b7 Out of 65 Infrastructure subprojects 28 (43%) subprojects worth UGX.6.726Bn were fully implemented, 30 (46%) subprojects worth UGX.25.886Bn were partially implemented and 7 (11%) subprojects worth UGX 5.743Bn were not implemented", "page": 312, "level": 4}}], [{"headings_0": {"content": "\uf0b7 Out of 65 Infrastructure subprojects 28 (43%) subprojects worth UGX.6.726Bn were fully implemented, 30 (46%) subprojects worth UGX.25.886Bn were partially implemented and 7 (11%) subprojects worth UGX 5.743Bn were not implemented", "page": 312, "level": 4}}]], "page": 312, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Out of 65 Livelihood subprojects 23 (35%) subprojects worth UGX.462Mn were", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Out of 65 Infrastructure subprojects 28 (43%) subprojects worth UGX.6.726Bn were fully implemented, 30 (46%) subprojects worth UGX.25.886Bn were partially implemented and 7 (11%) subprojects worth UGX 5.743Bn were not implemented", "page": 312, "level": 4}}], "page": 312, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nfully implemented, 24 (37%) subprojects worth UGX.603Mn were partially implemented and 18 (28%) subprojects worth UGX.532Mn were not implemented \nat all. \n\uf0b7 Out of 285 sustainable environment management subprojects 114 (40%) subprojects worth UGX.6.976Bn were fully implemented, 106 (37%) subprojects worth UGX.8.478Bn were partially implemented and 65 (23%) subprojects worth \nUGX.5.068Bn were not implemented at all. \n", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Out of 65 Infrastructure subprojects 28 (43%) subprojects worth UGX.6.726Bn were fully implemented, 30 (46%) subprojects worth UGX.25.886Bn were partially implemented and 7 (11%) subprojects worth UGX 5.743Bn were not implemented", "page": 312, "level": 4}}, [{"headings_0": {"content": "fully implemented, 24 (37%) subprojects worth UGX.603Mn were partially implemented and 18 (28%) subprojects worth UGX.532Mn were not implemented", "page": 312, "level": 4}}], [{"headings_0": {"content": "fully implemented, 24 (37%) subprojects worth UGX.603Mn were partially implemented and 18 (28%) subprojects worth UGX.532Mn were not implemented", "page": 312, "level": 4}}], [{"headings_0": {"content": "\uf0b7 Out of 285 sustainable environment management subprojects 114 (40%) subprojects worth UGX.6.976Bn were fully implemented, 106 (37%) subprojects worth UGX.8.478Bn were partially implemented and 65 (23%) subprojects worth", "page": 312, "level": 4}}], [{"headings_0": {"content": "\uf0b7 Out of 285 sustainable environment management subprojects 114 (40%) subprojects worth UGX.6.976Bn were fully implemented, 106 (37%) subprojects worth UGX.8.478Bn were partially implemented and 65 (23%) subprojects worth", "page": 312, "level": 4}}], [{"headings_0": {"content": "\uf0b7 Out of 285 sustainable environment management subprojects 114 (40%) subprojects worth UGX.6.976Bn were fully implemented, 106 (37%) subprojects worth UGX.8.478Bn were partially implemented and 65 (23%) subprojects worth", "page": 312, "level": 4}}]], "page": 312, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Considering DRDIP is ending on 31/12/2023, there is a risk that the ongoing projects may not be fully implemented", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Out of 285 sustainable environment management subprojects 114 (40%) subprojects worth UGX.6.976Bn were fully implemented, 106 (37%) subprojects worth UGX.8.478Bn were partially implemented and 65 (23%) subprojects worth", "page": 312, "level": 4}}], "page": 312, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "\uf0b7 Implementing Partners (IP) failed to implement 136 subprojects worth UGX.12.033Bn in 7 districts. The IPs had been appointed by OPM without the \n312 \ninvolvement of the implementing districts nor the communities contrary to DRDIP \nregulations. \nThe Accounting Officers explained that Implementation of projects by IPs was delayed by \ninvestigations by IGG, where by IPs were suspended. The projects restarted on reinstatement of the IPs. \n\uf0b7 A non-existent subproject in Moyo DLG was paid UGX.50Mn. Furthermore, UGX.100Mn meant for two subprojects in the district was not transferred to the respective subprojects. I could not ascertain how the funds were utilised.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Implementing Partners (IP) failed to implement 136 subprojects worth UGX.12.033Bn in 7 districts. The IPs had been appointed by OPM without the", "page": 312, "level": 4}}, [{"headings_0": {"content": "\uf0b7 Implementing Partners (IP) failed to implement 136 subprojects worth UGX.12.033Bn in 7 districts. The IPs had been appointed by OPM without the", "page": 312, "level": 4}}], [{"headings_0": {"content": "involvement of the implementing districts nor the communities contrary to DRDIP", "page": 313, "level": 2}}], [{"headings_0": {"content": "involvement of the implementing districts nor the communities contrary to DRDIP", "page": 313, "level": 2}}], [{"headings_0": {"content": "The Accounting Officers explained that Implementation of projects by IPs was delayed by", "page": 313, "level": 2}}], [{"headings_0": {"content": "The Accounting Officers explained that Implementation of projects by IPs was delayed by", "page": 313, "level": 2}}], [{"headings_0": {"content": "\uf0b7 A non-existent subproject in Moyo DLG was paid UGX.50Mn. Furthermore, UGX.100Mn meant for two subprojects in the district was not transferred to the respective subprojects. I could not ascertain how the funds were utilised.", "page": 313, "level": 4}}]], "page": 312, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- In Yumbe district, 39 procurements worth UGX.2.958Bn were not approved by the", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 A non-existent subproject in Moyo DLG was paid UGX.50Mn. Furthermore, UGX.100Mn meant for two subprojects in the district was not transferred to the respective subprojects. I could not ascertain how the funds were utilised.", "page": 313, "level": 4}}], "page": 313, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nsubproject Community Project Management Committees (CPMCs) and Community Procurement Committees (CPC) while 7 procurements worth UGX.3.788Bn did not seek guidance from district specialists. These procurements were not awarded by \nthe communities but rather by OPM.  \nFurthermore, a contract district worth \nUGX.423Mn was awarded to a firm that didn\u2019t have the capacity to execute the \nworks. \n", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 A non-existent subproject in Moyo DLG was paid UGX.50Mn. Furthermore, UGX.100Mn meant for two subprojects in the district was not transferred to the respective subprojects. I could not ascertain how the funds were utilised.", "page": 313, "level": 4}}, [{"headings_0": {"content": "subproject Community Project Management Committees (CPMCs) and Community Procurement Committees (CPC) while 7 procurements worth UGX.3.788Bn did not seek guidance from district specialists. These procurements were not awarded by", "page": 313, "level": 4}}], [{"headings_0": {"content": "subproject Community Project Management Committees (CPMCs) and Community Procurement Committees (CPC) while 7 procurements worth UGX.3.788Bn did not seek guidance from district specialists. These procurements were not awarded by", "page": 313, "level": 4}}], [{"headings_0": {"content": "UGX.423Mn was awarded to a firm that didn\u2019t have the capacity to execute the", "page": 313, "level": 2}}], [{"headings_0": {"content": "UGX.423Mn was awarded to a firm that didn\u2019t have the capacity to execute the", "page": 313, "level": 2}}], [{"headings_0": {"content": "UGX.423Mn was awarded to a firm that didn\u2019t have the capacity to execute the", "page": 313, "level": 2}}]], "page": 313, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- In Hoima district, a contract manager was not appointed for a reverse osmosis", "metadata": {"headings": [{"headings_0": {"content": "UGX.423Mn was awarded to a firm that didn\u2019t have the capacity to execute the", "page": 313, "level": 2}}], "page": 313, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "water project worth UGX.500Mn while in Yumbe district, the appointed contract \nmanager failed ensure timely approval of environment impact assessments for a valley dam project worth UGX.1.800Bn. This led to delayed implementation of the two projects. \n\uf0b7 In Moyo, Arua and Hoima districts, Community Procurement and Management Committees did not submit monthly physical progress reports or financial reports \nto their respective districts which undermined timely interventions and \naccountabilities. Data in the DRDIP MIS was also not fully captured. \nThe Accounting Officers attributed this to limited skills and network challenges affected effective operation of DRDIP MIS. \nRecommendation \nThe Accounting Officers should: \n\uf0b7 Prioritise the implementation of all partially implemented and ongoing sub-projects \nin the infrastructure, environment and livelihood sub-components", "metadata": {"headings": [{"headings_0": {"content": "water project worth UGX.500Mn while in Yumbe district, the appointed contract", "page": 313, "level": 2}}, [{"headings_0": {"content": "water project worth UGX.500Mn while in Yumbe district, the appointed contract", "page": 313, "level": 2}}], [{"headings_0": {"content": "\uf0b7 In Moyo, Arua and Hoima districts, Community Procurement and Management Committees did not submit monthly physical progress reports or financial reports", "page": 313, "level": 4}}], [{"headings_0": {"content": "\uf0b7 In Moyo, Arua and Hoima districts, Community Procurement and Management Committees did not submit monthly physical progress reports or financial reports", "page": 313, "level": 4}}], [{"headings_0": {"content": "accountabilities. Data in the DRDIP MIS was also not fully captured.", "page": 313, "level": 2}}], [{"headings_0": {"content": "accountabilities. Data in the DRDIP MIS was also not fully captured.", "page": 313, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 313, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 313, "level": 5}}], [{"headings_0": {"content": "\uf0b7 Prioritise the implementation of all partially implemented and ongoing sub-projects", "page": 313, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Prioritise the implementation of all partially implemented and ongoing sub-projects", "page": 313, "level": 2}}]], "page": 313, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Ensure that the DRDIP district coordinator monitors and guarantees that physical progress and financial reports are prepared by the CPMCs and accountabilities are uploaded into the DRDIP MIS\n- Ensure that sub-project focal persons are trained on the use of the DRDIP MIS", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Prioritise the implementation of all partially implemented and ongoing sub-projects", "page": 313, "level": 2}}], "page": 313, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "\uf0b7 Engage OPM regarding the future funding of ongoing subprojects. \n313 \n(iii) Inspection for service delivery projects implemented in FY 2021/22 and 2022/23 \nI carried out physical inspections between October and December 2023 on 33 Sub projects worth UGX.37.421Bn to ascertain the extent of service delivery in regard to; existence, \nquality, adequacy, time, cost and functionality; and observed that:", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Engage OPM regarding the future funding of ongoing subprojects.", "page": 313, "level": 2}}, [{"headings_0": {"content": "\uf0b7 Engage OPM regarding the future funding of ongoing subprojects.", "page": 313, "level": 2}}], [{"headings_0": {"content": "(iii) Inspection for service delivery projects implemented in FY 2021/22 and 2022/23", "page": 314, "level": 5}}], [{"headings_0": {"content": "I carried out physical inspections between October and December 2023 on 33 Sub projects worth UGX.37.421Bn to ascertain the extent of service delivery in regard to; existence,", "page": 314, "level": 4}}], [{"headings_0": {"content": "I carried out physical inspections between October and December 2023 on 33 Sub projects worth UGX.37.421Bn to ascertain the extent of service delivery in regard to; existence,", "page": 314, "level": 4}}]], "page": 313, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Six (6) subprojects worth UGX.15.654Bn in 6 districts had defects ranging from cracks on walls and un-cleared water channels under bridges\n- Twelve (12) subprojects worth UGX12.925Bn in 6 districts were behind schedule\n- UGX.256Mn was paid out from eleven (11) subprojects in 4 districts for Environmental mitigation measures with no corresponding/commensurate work.", "metadata": {"headings": [{"headings_0": {"content": "I carried out physical inspections between October and December 2023 on 33 Sub projects worth UGX.37.421Bn to ascertain the extent of service delivery in regard to; existence,", "page": 314, "level": 4}}], "page": 314, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nThe Accounting Officers explained that: \n", "metadata": {"headings": [{"headings_0": {"content": "I carried out physical inspections between October and December 2023 on 33 Sub projects worth UGX.37.421Bn to ascertain the extent of service delivery in regard to; existence,", "page": 314, "level": 4}}, [{"headings_0": {"content": "I carried out physical inspections between October and December 2023 on 33 Sub projects worth UGX.37.421Bn to ascertain the extent of service delivery in regard to; existence,", "page": 314, "level": 4}}], [{"headings_0": {"content": "I carried out physical inspections between October and December 2023 on 33 Sub projects worth UGX.37.421Bn to ascertain the extent of service delivery in regard to; existence,", "page": 314, "level": 4}}]], "page": 314, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The defects noted would be rectified as the projects were still in the defect liability period and retentions were not yet paid.\n- Environmental and Social Management Plan (ESMP) works were still ongoing and had been affected by the delayed completion of the subprojects and by the dry weather.", "metadata": {"headings": [{"headings_0": {"content": "I carried out physical inspections between October and December 2023 on 33 Sub projects worth UGX.37.421Bn to ascertain the extent of service delivery in regard to; existence,", "page": 314, "level": 4}}], "page": 314, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "Recommendation \nThe Accounting Officers should ensure that all defects and ESMP works are \ncorrected/completed prior to commissioning all projects. Furthermore, projects that are \nbehind schedule should be expedited. \n6.5. Transitional Road Rehabilitation Grant \nThe Transitional Road Rehabilitation Grant is operated under the Ministry of Works to \nmeet road rehabilitation needs of the district and urban roads countrywide in selected beneficiary LGs. This is an intervention to support the inadequate road maintenance budget under the Uganda Road fund. \nOut of the 22 participating LGs, I sampled 15 LGs which received UGX.16.140Bn out of the UGX.17.556Bn that was budgeted representing 92% performance for the financial year 2022/23. Out of the received amount, the LGs spent UGX.13.892Bn (86%) leading \nto un-utilized funds of UGX.2.247Bn. \nI developed procedures to establish whether the Transitional Road Rehabilitation Grant activities were implemented in accordance with the Grant Guidelines and I noted the \nfollowing; \n(a) Positive observations \nI noted the following areas where the 15 LGs had commendable performance: \n314 \n", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 314, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 314, "level": 5}}], [{"headings_0": {"content": "corrected/completed prior to commissioning all projects. Furthermore, projects that are", "page": 314, "level": 2}}], [{"headings_0": {"content": "corrected/completed prior to commissioning all projects. Furthermore, projects that are", "page": 314, "level": 2}}], [{"headings_0": {"content": "6.5. Transitional Road Rehabilitation Grant", "page": 314, "level": 5}}], [{"headings_0": {"content": "The Transitional Road Rehabilitation Grant is operated under the Ministry of Works to", "page": 314, "level": 2}}], [{"headings_0": {"content": "The Transitional Road Rehabilitation Grant is operated under the Ministry of Works to", "page": 314, "level": 2}}], [{"headings_0": {"content": "Out of the 22 participating LGs, I sampled 15 LGs which received UGX.16.140Bn out of the UGX.17.556Bn that was budgeted representing 92% performance for the financial year 2022/23. Out of the received amount, the LGs spent UGX.13.892Bn (86%) leading", "page": 314, "level": 4}}], [{"headings_0": {"content": "Out of the 22 participating LGs, I sampled 15 LGs which received UGX.16.140Bn out of the UGX.17.556Bn that was budgeted representing 92% performance for the financial year 2022/23. Out of the received amount, the LGs spent UGX.13.892Bn (86%) leading", "page": 314, "level": 4}}], [{"headings_0": {"content": "I developed procedures to establish whether the Transitional Road Rehabilitation Grant activities were implemented in accordance with the Grant Guidelines and I noted the", "page": 314, "level": 4}}], [{"headings_0": {"content": "I developed procedures to establish whether the Transitional Road Rehabilitation Grant activities were implemented in accordance with the Grant Guidelines and I noted the", "page": 314, "level": 4}}], [{"headings_0": {"content": "(a) Positive observations", "page": 314, "level": 5}}], [{"headings_0": {"content": "(a) Positive observations", "page": 314, "level": 5}}], [{"headings_0": {"content": "(a) Positive observations", "page": 314, "level": 5}}], [{"headings_0": {"content": "(a) Positive observations", "page": 314, "level": 5}}]], "page": 314, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- All the projects implemented were incorporated into the District work plan and budget.\n- 12 LGs had their road materials tested and approved before use.", "metadata": {"headings": [{"headings_0": {"content": "(a) Positive observations", "page": 314, "level": 5}}], "page": 315, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "\uf0b7 Procurements were undertaken in accordance with the PPDA regulations. \uf0b7 The work plans for the roads were prepared and approved. \n(b) Areas of improvement \nI noted the following areas where the 15 LGs need improvement; \n(i) Funding and absorption \nI reviewed the budget performance of LGs and noted the following; \n", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Procurements were undertaken in accordance with the PPDA regulations. \uf0b7 The work plans for the roads were prepared and approved.", "page": 315, "level": 4}}, [{"headings_0": {"content": "(b) Areas of improvement", "page": 315, "level": 5}}], [{"headings_0": {"content": "I noted the following areas where the 15 LGs need improvement;", "page": 315, "level": 2}}], [{"headings_0": {"content": "(i) Funding and absorption", "page": 315, "level": 5}}], [{"headings_0": {"content": "I reviewed the budget performance of LGs and noted the following;", "page": 315, "level": 2}}], [{"headings_0": {"content": "I reviewed the budget performance of LGs and noted the following;", "page": 315, "level": 2}}]], "page": 315, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- A total of UGX.16.140Bn (92%) was received in 15 LGs, out of UGX.17.556Bn budgeted.\n- Out of the funds received, UGX.13.892Bn (86%) was utilised leaving UGX.2.247 (14%) un-utilized by 7 LGs.\n- 6 LGs received grant funding for 15 projects in the 4th quarter instead of the 1st quarter as required by the grant guidelines. This delayed the implementation of the projects and consequently, funds were swept back at the year-end before completion of the projects.", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the budget performance of LGs and noted the following;", "page": 315, "level": 2}}], "page": 315, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "The Accounting officers explained that the responsibility of funds releases lies with the MoFPED. \nRecommendation \nThe accounting officers should liaise with MoFPED to ensure timely release of funds to \nparticipating entities to enable them to implement planned road works. \n(ii) Review of the implementation of Grant activities \nI reviewed the implementation of the Grant activities and noted the following: \n\uf0b7 Rubindi \u2013 Buhweju Boarder road project worth UGX.300,000,000 in Mbarara District Local Government was implemented by the entity using Force Account mechanism without authorisation by the Ministry. Implementing projects using \nForce on Account contravened the grant guidelines.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting officers explained that the responsibility of funds releases lies with the MoFPED.", "page": 315, "level": 4}}, [{"headings_0": {"content": "Recommendation", "page": 315, "level": 5}}], [{"headings_0": {"content": "The accounting officers should liaise with MoFPED to ensure timely release of funds to", "page": 315, "level": 2}}], [{"headings_0": {"content": "The accounting officers should liaise with MoFPED to ensure timely release of funds to", "page": 315, "level": 2}}], [{"headings_0": {"content": "(ii) Review of the implementation of Grant activities", "page": 315, "level": 5}}], [{"headings_0": {"content": "(ii) Review of the implementation of Grant activities", "page": 315, "level": 5}}], [{"headings_0": {"content": "\uf0b7 Rubindi \u2013 Buhweju Boarder road project worth UGX.300,000,000 in Mbarara District Local Government was implemented by the entity using Force Account mechanism without authorisation by the Ministry. Implementing projects using", "page": 315, "level": 4}}], [{"headings_0": {"content": "\uf0b7 Rubindi \u2013 Buhweju Boarder road project worth UGX.300,000,000 in Mbarara District Local Government was implemented by the entity using Force Account mechanism without authorisation by the Ministry. Implementing projects using", "page": 315, "level": 4}}]], "page": 315, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- 3 LGs had no evidence of material testing before construction of the approved", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Rubindi \u2013 Buhweju Boarder road project worth UGX.300,000,000 in Mbarara District Local Government was implemented by the entity using Force Account mechanism without authorisation by the Ministry. Implementing projects using", "page": 315, "level": 4}}], "page": 315, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "road works. This may result in shoddy works and loss of government funds. \n\uf0b7  \nThe Accounting Officers did not provide response. \nRecommendation \nThe Accounting Officers should always adhere to the grant guidelines or seek authorization \nfor any deviation. \n315 \n(iii) Inspection of service delivery indicators of Transitional road rehabilitation Grant \nI conducted physical inspections between October and November 2023 on 8 road projects implemented at UGX.10.809Bn in 7LGs to assess performance of the Grant. I observed \nthe following;", "metadata": {"headings": [{"headings_0": {"content": "road works. This may result in shoddy works and loss of government funds.", "page": 315, "level": 2}}, [{"headings_0": {"content": "road works. This may result in shoddy works and loss of government funds.", "page": 315, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 315, "level": 5}}], [{"headings_0": {"content": "The Accounting Officers should always adhere to the grant guidelines or seek authorization", "page": 315, "level": 2}}], [{"headings_0": {"content": "The Accounting Officers should always adhere to the grant guidelines or seek authorization", "page": 315, "level": 2}}], [{"headings_0": {"content": "The Accounting Officers should always adhere to the grant guidelines or seek authorization", "page": 315, "level": 2}}], [{"headings_0": {"content": "(iii) Inspection of service delivery indicators of Transitional road rehabilitation Grant", "page": 316, "level": 5}}], [{"headings_0": {"content": "I conducted physical inspections between October and November 2023 on 8 road projects implemented at UGX.10.809Bn in 7LGs to assess performance of the Grant. I observed", "page": 316, "level": 4}}], [{"headings_0": {"content": "I conducted physical inspections between October and November 2023 on 8 road projects implemented at UGX.10.809Bn in 7LGs to assess performance of the Grant. I observed", "page": 316, "level": 4}}]], "page": 315, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- 0.8 Km on Swazi road, Bushenyi DLG had off shoots that were not worked on leading to the washing away of bituminous layers and seals by water run offs.\n- 68.7 Km road in Butambala DLG on which installed culverts had no head walls which allowed soil erosion to affect the drainage system.\n- 104.1 Km rehabilitation road works in Kagadi DLG were undertaken as per BOQs,", "metadata": {"headings": [{"headings_0": {"content": "I conducted physical inspections between October and November 2023 on 8 road projects implemented at UGX.10.809Bn in 7LGs to assess performance of the Grant. I observed", "page": 316, "level": 4}}], "page": 316, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nhowever, Nguse River has since crossed over a portion of the road making it \ninaccessible by the community.", "metadata": {"headings": [{"headings_0": {"content": "I conducted physical inspections between October and November 2023 on 8 road projects implemented at UGX.10.809Bn in 7LGs to assess performance of the Grant. I observed", "page": 316, "level": 4}}, [{"headings_0": {"content": "however, Nguse River has since crossed over a portion of the road making it", "page": 316, "level": 2}}], [{"headings_0": {"content": "however, Nguse River has since crossed over a portion of the road making it", "page": 316, "level": 2}}]], "page": 316, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- No road works were undertaken on the 159 Km road in Kibaale District LG.\n- Construction of 177Km roads in Kibaale DLG, Nakapiripirit DLG and Wakiso DLG had not been completed at the time of inspection indicating that the projects had delayed by an average of 183 days.", "metadata": {"headings": [{"headings_0": {"content": "however, Nguse River has since crossed over a portion of the road making it", "page": 316, "level": 2}}], "page": 316, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "The Accounting Officers attributed the above to inadequate funding that has affected planned works on the roads \nRecommendation \nThe Accounting officers should ensure that the identified snags are rectified. \n6.6. Implementation of Uganda Intergovernmental Fiscal Transfers (UGIFT) Program \nThe Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government \nservice delivery across all decentralized service delivery. \nAs such, GoU introduced the UGIFT program as a mechanism of supporting IGFTRP for \nresults aimed at increasing adequacy, improving equity and efficiency of Local Government financing to service delivery. \nOut of 141 participating LGs, I assessed the performance of the program in 125 (89%) \nLGs which had budgeted for UGX.359.511Bn and received UGX.348.410Bn (97%) in the \nfinancial year 2022/23. Out of the amount received, the LGs spent UGX.249.612Bn (72%) \nleading to un-utilized funds of UGX.98.798Bn. \nBelow is a breakdown of the planned and actual activities that were implemented using \nthe program funds. \nTable 62: Planned and actual activities that were implemented using the program funds", "metadata": {"headings": [{"headings_0": {"content": "however, Nguse River has since crossed over a portion of the road making it", "page": 316, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 316, "level": 5}}], [{"headings_0": {"content": "The Accounting officers should ensure that the identified snags are rectified.", "page": 316, "level": 2}}], [{"headings_0": {"content": "6.6. Implementation of Uganda Intergovernmental Fiscal Transfers (UGIFT) Program", "page": 316, "level": 5}}], [{"headings_0": {"content": "The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government", "page": 316, "level": 4}}], [{"headings_0": {"content": "The Government of Uganda (GoU) developed the Intergovernmental Fiscal Transfers Reform Program (IGFTRP) to address challenges faced in financing Local government", "page": 316, "level": 4}}], [{"headings_0": {"content": "As such, GoU introduced the UGIFT program as a mechanism of supporting IGFTRP for", "page": 316, "level": 2}}], [{"headings_0": {"content": "As such, GoU introduced the UGIFT program as a mechanism of supporting IGFTRP for", "page": 316, "level": 2}}], [{"headings_0": {"content": "Out of 141 participating LGs, I assessed the performance of the program in 125 (89%)", "page": 316, "level": 2}}], [{"headings_0": {"content": "Out of 141 participating LGs, I assessed the performance of the program in 125 (89%)", "page": 316, "level": 2}}], [{"headings_0": {"content": "financial year 2022/23. Out of the amount received, the LGs spent UGX.249.612Bn (72%)", "page": 316, "level": 2}}], [{"headings_0": {"content": "financial year 2022/23. Out of the amount received, the LGs spent UGX.249.612Bn (72%)", "page": 316, "level": 2}}], [{"headings_0": {"content": "Below is a breakdown of the planned and actual activities that were implemented using", "page": 316, "level": 2}}], [{"headings_0": {"content": "Below is a breakdown of the planned and actual activities that were implemented using", "page": 316, "level": 2}}], [{"headings_0": {"content": "Below is a breakdown of the planned and actual activities that were implemented using", "page": 316, "level": 2}}]], "page": 316, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["1", "Construction of seed schools", "144", "135"]], "metadata": {"headings": [{"headings_0": {"content": "Below is a breakdown of the planned and actual activities that were implemented using", "page": 316, "level": 2}}], "page": 316, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Activity", "Planned quantity", "Actual quantity"], "type": "table"}}, {"content": "316", "metadata": {"headings": [{"headings_0": {"content": "Below is a breakdown of the planned and actual activities that were implemented using", "page": 316, "level": 2}}], "page": 316, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["2", "Upgrading of HC II to HC III and Supply of medical equipment", "233", "227"], ["**Total**", null, "**377**", "**362**"]], "metadata": {"headings": [{"headings_0": {"content": "Below is a breakdown of the planned and actual activities that were implemented using", "page": 316, "level": 2}}], "page": 317, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Activity", "Planned quantity", "Actual quantity"], "type": "table"}}, {"content": "I designed audit procedures to determine whether UGIFT activities were implemented and \nmonitored in accordance with applicable laws, regulations and Guidelines and observed \nthe following; \n(a) Areas of Commendation \nI noted the following areas where LGs had commendable performance: \n", "metadata": {"headings": [{"headings_0": {"content": "Below is a breakdown of the planned and actual activities that were implemented using", "page": 316, "level": 2}}, [{"headings_0": {"content": "monitored in accordance with applicable laws, regulations and Guidelines and observed", "page": 317, "level": 2}}], [{"headings_0": {"content": "monitored in accordance with applicable laws, regulations and Guidelines and observed", "page": 317, "level": 2}}], [{"headings_0": {"content": "(a) Areas of Commendation", "page": 317, "level": 5}}], [{"headings_0": {"content": "I noted the following areas where LGs had commendable performance:", "page": 317, "level": 2}}], [{"headings_0": {"content": "I noted the following areas where LGs had commendable performance:", "page": 317, "level": 2}}]], "page": 317, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of 125 LGs, 114 (91%) LGs received all the funds budgeted.", "metadata": {"headings": [{"headings_0": {"content": "I noted the following areas where LGs had commendable performance:", "page": 317, "level": 2}}], "page": 317, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "\uf0b7 Activities implemented in the 125 LGs were budgeted for. \uf0b7 In the 125 LGs, all funds were accounted for. \n(b) Areas of Improvement \nI noted the following areas were the LGs need improvement; \n(i) Funding and Absorption \nI reviewed the budget performance of LGs and noted the following;", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Activities implemented in the 125 LGs were budgeted for. \uf0b7 In the 125 LGs, all funds were accounted for.", "page": 317, "level": 4}}, [{"headings_0": {"content": "(b) Areas of Improvement", "page": 317, "level": 5}}], [{"headings_0": {"content": "I noted the following areas were the LGs need improvement;", "page": 317, "level": 2}}], [{"headings_0": {"content": "(i) Funding and Absorption", "page": 317, "level": 5}}], [{"headings_0": {"content": "I reviewed the budget performance of LGs and noted the following;", "page": 317, "level": 2}}]], "page": 317, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- A total of UGX.348.410Bn (97%) was released to 125 Districts out of", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the budget performance of LGs and noted the following;", "page": 317, "level": 2}}], "page": 317, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nUGX.359.511Bn budgeted leading to underfunding of UGX.11.101Bn. This resulted \ninto partial/non implementation of 57 key infrastructural facilities in schools and health centres. \n\uf0b7 Out of the funds received, UGX.249.612Bn (72%) was utilised leaving UGX.98.798Bn (28%) un-utilized. The under absorption led to failure to \nupgrade/construct 14 health centres and 23 seed schools. \nAs a result, this delayed the provision of the planned education and health services to the intended beneficiaries. \nThe Accounting Officers attributed this to; \n\uf0b7 Budget cuts and late release of funds \n", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the budget performance of LGs and noted the following;", "page": 317, "level": 2}}, [{"headings_0": {"content": "UGX.359.511Bn budgeted leading to underfunding of UGX.11.101Bn. This resulted", "page": 317, "level": 2}}], [{"headings_0": {"content": "UGX.359.511Bn budgeted leading to underfunding of UGX.11.101Bn. This resulted", "page": 317, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Out of the funds received, UGX.249.612Bn (72%) was utilised leaving UGX.98.798Bn (28%) un-utilized. The under absorption led to failure to", "page": 317, "level": 4}}], [{"headings_0": {"content": "\uf0b7 Out of the funds received, UGX.249.612Bn (72%) was utilised leaving UGX.98.798Bn (28%) un-utilized. The under absorption led to failure to", "page": 317, "level": 4}}], [{"headings_0": {"content": "\uf0b7 Out of the funds received, UGX.249.612Bn (72%) was utilised leaving UGX.98.798Bn (28%) un-utilized. The under absorption led to failure to", "page": 317, "level": 4}}], [{"headings_0": {"content": "\uf0b7 Out of the funds received, UGX.249.612Bn (72%) was utilised leaving UGX.98.798Bn (28%) un-utilized. The under absorption led to failure to", "page": 317, "level": 4}}], [{"headings_0": {"content": "\uf0b7 Budget cuts and late release of funds", "page": 317, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Budget cuts and late release of funds", "page": 317, "level": 2}}]], "page": 317, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Delayed procurements caused by the hybrid procurement approach.\n- Lack of capacity by the contractors to implement multiple projects with similar target dates in dispersed districts.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Budget cuts and late release of funds", "page": 317, "level": 2}}], "page": 317, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "Recommendations \n", "metadata": {"headings": [{"headings_0": {"content": "Recommendations", "page": 317, "level": 5}}, [{"headings_0": {"content": "Recommendations", "page": 317, "level": 5}}]], "page": 317, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- MoFPED should ensure that funds are timely released as budgeted. Meanwhile, un-implemented activities should be rolled-over to the subsequent financial years.", "metadata": {"headings": [{"headings_0": {"content": "Recommendations", "page": 317, "level": 5}}], "page": 317, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "317", "metadata": {"headings": [{"headings_0": {"content": "Recommendations", "page": 317, "level": 5}}], "page": 317, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Ministry of Education and Sports and the Ministry of Health should review the hybrid procurement approach and iron out the attendant bottlenecks.", "metadata": {"headings": [{"headings_0": {"content": "Recommendations", "page": 317, "level": 5}}], "page": 318, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n6.7. UGIFT infrastructure Projects implemented on untitled Land \nThe PS/ST in a letter dated 04 th November 2020 notified Accounting Officer that all Local \nGovernments should ensure that land on which UGIFT projects are being implemented is \nformally owned by government. \nI noted that 75 LGs did not have land titles for various pieces of land on which 143 UGIFT infrastructure projects worth UGX.199.871Bn were implemented. \nThere is a risk of loss of funds while settling land disputes including loss of the infrastructure. \nThe Accounting Officer attributed this to; \n", "metadata": {"headings": [{"headings_0": {"content": "Recommendations", "page": 317, "level": 5}}, [{"headings_0": {"content": "6.7. UGIFT infrastructure Projects implemented on untitled Land", "page": 318, "level": 5}}], [{"headings_0": {"content": "6.7. UGIFT infrastructure Projects implemented on untitled Land", "page": 318, "level": 5}}], [{"headings_0": {"content": "Governments should ensure that land on which UGIFT projects are being implemented is", "page": 318, "level": 2}}], [{"headings_0": {"content": "Governments should ensure that land on which UGIFT projects are being implemented is", "page": 318, "level": 2}}], [{"headings_0": {"content": "Governments should ensure that land on which UGIFT projects are being implemented is", "page": 318, "level": 2}}], [{"headings_0": {"content": "Governments should ensure that land on which UGIFT projects are being implemented is", "page": 318, "level": 2}}], [{"headings_0": {"content": "Governments should ensure that land on which UGIFT projects are being implemented is", "page": 318, "level": 2}}], [{"headings_0": {"content": "Governments should ensure that land on which UGIFT projects are being implemented is", "page": 318, "level": 2}}]], "page": 318, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The institutional ownership of the land such as land belonging to faith based and traditional institutions who prefer memorandum of understanding to transferring title.\n- Inadequate funds to process land titles.", "metadata": {"headings": [{"headings_0": {"content": "Governments should ensure that land on which UGIFT projects are being implemented is", "page": 318, "level": 2}}], "page": 318, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "Recommendation \nThe Accounting Officers should; \n", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 318, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 318, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 318, "level": 5}}]], "page": 318, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Continue engaging MoES and MoH to ensure that faith based and traditional institutions allow the processing of land titles\n- Adequately plan for titling of land and engage MoFPED for release of funds.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 318, "level": 5}}], "page": 318, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "(a) Inspection of UGIFT activities \nI conducted physical inspections of 230 UGIFT projects worth UGX.246.246Bn in 103 LGs between September and December 2023 to assess indicators of service delivery. I noted \nthe following; \n", "metadata": {"headings": [{"headings_0": {"content": "(a) Inspection of UGIFT activities", "page": 318, "level": 5}}, [{"headings_0": {"content": "I conducted physical inspections of 230 UGIFT projects worth UGX.246.246Bn in 103 LGs between September and December 2023 to assess indicators of service delivery. I noted", "page": 318, "level": 4}}], [{"headings_0": {"content": "I conducted physical inspections of 230 UGIFT projects worth UGX.246.246Bn in 103 LGs between September and December 2023 to assess indicators of service delivery. I noted", "page": 318, "level": 4}}], [{"headings_0": {"content": "I conducted physical inspections of 230 UGIFT projects worth UGX.246.246Bn in 103 LGs between September and December 2023 to assess indicators of service delivery. I noted", "page": 318, "level": 4}}]], "page": 318, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- 146 out of 230 projects inspected were not completed while, 116 had defects ranging from unfitted doors and windows to un-installed water and electrical fittings.\n- Project delays ranging from 20 to 365 days in 21 LGs.\n- 17 projects in 12 LGs were abandoned and works had stalled.\n- The Accounting Officers attributed this to;\n- Bad terrain in mountainous areas where the cost of construction was higher than estimated.\n- Delayed release of funds by MoFPED.", "metadata": {"headings": [{"headings_0": {"content": "I conducted physical inspections of 230 UGIFT projects worth UGX.246.246Bn in 103 LGs between September and December 2023 to assess indicators of service delivery. I noted", "page": 318, "level": 4}}], "page": 318, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "However, I noted that delayed completion of project was due to inadequate monitoring \nand supervision of projects by management. \n318 \nRecommendation \nThe Accounting Officers should: \n", "metadata": {"headings": [{"headings_0": {"content": "However, I noted that delayed completion of project was due to inadequate monitoring", "page": 318, "level": 2}}, [{"headings_0": {"content": "However, I noted that delayed completion of project was due to inadequate monitoring", "page": 318, "level": 2}}], [{"headings_0": {"content": "However, I noted that delayed completion of project was due to inadequate monitoring", "page": 318, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 319, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 319, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 319, "level": 5}}]], "page": 318, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Ensure that during planning and budgeting, the cost drivers associated with the site topography are considered to encourage contractors not to abandon projects in such places.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 319, "level": 5}}], "page": 319, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "\uf0b7 Strengthen monitoring and supervision of construction projects. \uf0b7 Engage MoFPED for timely release of funds. \n6.8. Implementation of Uganda Road Fund \nThe Uganda Road Fund (URF) was established in 2008 under an Act of Parliament. The objective of the Fund is to finance routine and periodic maintenance of public roads in Uganda. \nI sampled 44 (25%) LGs out of 176 LGs to assess the performance of the fund, and I made the following observations; \na) Funding \nI noted that 44 LGs budgeted to receive UGX.39.145Bn for routine manual, routine mechanized and periodic maintenance of roads. Out of the budgeted amount, UGX.33.918Bn (87%) was received leading to a variance of UGX.5.227Bn. \nOut of the received funds, the LGs transferred UGX.9.301Bn to Lower Local Governments \nand retained UGX.24.618Bn. \nThe underfunding affected the road maintenance plans in the LGs, thus affecting service \ndelivery. \nThe Accounting Officers attributed the shortfall to budget cuts from Uganda Road fund for which the LGs have no control. The LGs have written to MoWT requesting for support. \nRecommendation \nThe URF should ensure that the LGs road maintenance work plans are adequately funded. \nb) \nStatus of implementation of road activities \nOut of the funds retained, I noted that 44LGs planned to rehabilitate 8,994Km of roads \nusing routine manual, routine mechanized and periodic maintenance at a cost of \nUGX.17.800Bn. However, only 5,773Km (64%) were rehabilitated at a cost of UGX.13.469Bn (76%). Details are shown in the table below. \n319 \nTable 63: Roads rehabilitated at a cost of UGX.13.469Bn", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Strengthen monitoring and supervision of construction projects. \uf0b7 Engage MoFPED for timely release of funds.", "page": 319, "level": 4}}, [{"headings_0": {"content": "6.8. Implementation of Uganda Road Fund", "page": 319, "level": 5}}], [{"headings_0": {"content": "The Uganda Road Fund (URF) was established in 2008 under an Act of Parliament. The objective of the Fund is to finance routine and periodic maintenance of public roads in Uganda.", "page": 319, "level": 4}}], [{"headings_0": {"content": "The Uganda Road Fund (URF) was established in 2008 under an Act of Parliament. The objective of the Fund is to finance routine and periodic maintenance of public roads in Uganda.", "page": 319, "level": 4}}], [{"headings_0": {"content": "a) Funding", "page": 319, "level": 5}}], [{"headings_0": {"content": "I noted that 44 LGs budgeted to receive UGX.39.145Bn for routine manual, routine mechanized and periodic maintenance of roads. Out of the budgeted amount, UGX.33.918Bn (87%) was received leading to a variance of UGX.5.227Bn.", "page": 319, "level": 4}}], [{"headings_0": {"content": "Out of the received funds, the LGs transferred UGX.9.301Bn to Lower Local Governments", "page": 319, "level": 2}}], [{"headings_0": {"content": "Out of the received funds, the LGs transferred UGX.9.301Bn to Lower Local Governments", "page": 319, "level": 2}}], [{"headings_0": {"content": "The underfunding affected the road maintenance plans in the LGs, thus affecting service", "page": 319, "level": 2}}], [{"headings_0": {"content": "The underfunding affected the road maintenance plans in the LGs, thus affecting service", "page": 319, "level": 2}}], [{"headings_0": {"content": "The Accounting Officers attributed the shortfall to budget cuts from Uganda Road fund for which the LGs have no control. The LGs have written to MoWT requesting for support.", "page": 319, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 319, "level": 5}}], [{"headings_0": {"content": "The URF should ensure that the LGs road maintenance work plans are adequately funded.", "page": 319, "level": 2}}], [{"headings_0": {"content": "b)", "page": 319, "level": 5}}], [{"headings_0": {"content": "b)", "page": 319, "level": 5}}], [{"headings_0": {"content": "Out of the funds retained, I noted that 44LGs planned to rehabilitate 8,994Km of roads", "page": 319, "level": 2}}], [{"headings_0": {"content": "Out of the funds retained, I noted that 44LGs planned to rehabilitate 8,994Km of roads", "page": 319, "level": 2}}], [{"headings_0": {"content": "UGX.17.800Bn. However, only 5,773Km (64%) were rehabilitated at a cost of UGX.13.469Bn (76%). Details are shown in the table below.", "page": 319, "level": 4}}], [{"headings_0": {"content": "UGX.17.800Bn. However, only 5,773Km (64%) were rehabilitated at a cost of UGX.13.469Bn (76%). Details are shown in the table below.", "page": 319, "level": 4}}], [{"headings_0": {"content": "Table 63: Roads rehabilitated at a cost of UGX.13.469Bn", "page": 320, "level": 2}}]], "page": 319, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["Routine Manual Maintenance", "6,597", "3.283", "3,997", "2.369"], ["Routine Mechanized Maintenance", "2,075", "7.930", "1,601", "6.428"], ["Periodic Maintenance", "322", "6.588", "175", "4.672"], ["**Total distance**", "**8,994**", "**17.801**", "**5,773**", "**13.469**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 63: Roads rehabilitated at a cost of UGX.13.469Bn", "page": 320, "level": 2}}], "page": 320, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Category", "Planned Length (KM)", "Planned Annual Expenditure (UGX. Bn)", "Actual length (KM)", "Actual Expenditure (UGX. Bn)"], "type": "table"}}, {"content": "Source: URF work plan and quarterly performance reports \nAccording to my inspection carried and progressive performance reports, I have observed the following; \n", "metadata": {"headings": [{"headings_0": {"content": "Table 63: Roads rehabilitated at a cost of UGX.13.469Bn", "page": 320, "level": 2}}, [{"headings_0": {"content": "Table 63: Roads rehabilitated at a cost of UGX.13.469Bn", "page": 320, "level": 2}}], [{"headings_0": {"content": "Table 63: Roads rehabilitated at a cost of UGX.13.469Bn", "page": 320, "level": 2}}]], "page": 320, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- 29 LGs planned to maintain 6,597 km under routine manual maintenance at a cost", "metadata": {"headings": [{"headings_0": {"content": "Table 63: Roads rehabilitated at a cost of UGX.13.469Bn", "page": 320, "level": 2}}], "page": 320, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "of UGX.3.287Bn however only 3,997km (61%) were maintained at cost \nUGX.2.369Bn (72%).", "metadata": {"headings": [{"headings_0": {"content": "of UGX.3.287Bn however only 3,997km (61%) were maintained at cost", "page": 320, "level": 2}}, [{"headings_0": {"content": "of UGX.3.287Bn however only 3,997km (61%) were maintained at cost", "page": 320, "level": 2}}]], "page": 320, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- 32 LGs planned to maintain 2,075 km under routine mechanised maintenance at", "metadata": {"headings": [{"headings_0": {"content": "of UGX.3.287Bn however only 3,997km (61%) were maintained at cost", "page": 320, "level": 2}}], "page": 320, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "a cost of UGX.7.930Bn, however only 1,601 km (77%) were maintained at cost \nUGX.6.428Bn (81%).", "metadata": {"headings": [{"headings_0": {"content": "a cost of UGX.7.930Bn, however only 1,601 km (77%) were maintained at cost", "page": 320, "level": 2}}, [{"headings_0": {"content": "a cost of UGX.7.930Bn, however only 1,601 km (77%) were maintained at cost", "page": 320, "level": 2}}]], "page": 320, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- 14 LGs planned to maintain 322 km under periodic maintenance at a cost of", "metadata": {"headings": [{"headings_0": {"content": "a cost of UGX.7.930Bn, however only 1,601 km (77%) were maintained at cost", "page": 320, "level": 2}}], "page": 320, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "UGX.6.587Bn, however only 86 km (27%) were maintained at cost UGX.4.672Bn (71%). \nThe Accounting Officer attributed this to budget cuts and late release of funds. They \nfurther explained that the inadequate and unmaintained road construction equipment hindered the road coverage maintenance. \nRecommendation \nMoFPED and URF should adequately fund the LG road maintenance budgets and work \nplans and ensure timely releases of these funds. \n6.9. Uganda Support to Municipal Infrastructure Development, Additional Financing (USMID-AF) \nUganda Support to Municipal Infrastructure Development (USMID) Program is a USD 360 \nmillion World Bank/IDA project which is implemented under MoLHUD to support infrastructure development in 22 Municipals/Cities and 11 refugee hosting districts. This \nis a five-year program that commenced in the financial year 2018/19 and ending in \n2022/23. \nThe purpose of USMID-AF Program is to; \n\uf0b7 Leverage institutional strengthening at the municipal LGs \n", "metadata": {"headings": [{"headings_0": {"content": "UGX.6.587Bn, however only 86 km (27%) were maintained at cost UGX.4.672Bn (71%).", "page": 320, "level": 4}}, [{"headings_0": {"content": "The Accounting Officer attributed this to budget cuts and late release of funds. They", "page": 320, "level": 2}}], [{"headings_0": {"content": "The Accounting Officer attributed this to budget cuts and late release of funds. They", "page": 320, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 320, "level": 5}}], [{"headings_0": {"content": "MoFPED and URF should adequately fund the LG road maintenance budgets and work", "page": 320, "level": 2}}], [{"headings_0": {"content": "MoFPED and URF should adequately fund the LG road maintenance budgets and work", "page": 320, "level": 2}}], [{"headings_0": {"content": "6.9. Uganda Support to Municipal Infrastructure Development, Additional Financing (USMID-AF)", "page": 320, "level": 5}}], [{"headings_0": {"content": "6.9. Uganda Support to Municipal Infrastructure Development, Additional Financing (USMID-AF)", "page": 320, "level": 5}}], [{"headings_0": {"content": "million World Bank/IDA project which is implemented under MoLHUD to support infrastructure development in 22 Municipals/Cities and 11 refugee hosting districts. This", "page": 320, "level": 4}}], [{"headings_0": {"content": "million World Bank/IDA project which is implemented under MoLHUD to support infrastructure development in 22 Municipals/Cities and 11 refugee hosting districts. This", "page": 320, "level": 4}}], [{"headings_0": {"content": "2022/23.", "page": 320, "level": 2}}], [{"headings_0": {"content": "2022/23.", "page": 320, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Leverage institutional strengthening at the municipal LGs", "page": 320, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Leverage institutional strengthening at the municipal LGs", "page": 320, "level": 2}}]], "page": 320, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Improve municipal urban infrastructure\n- Support selected district LGs hosting refugees to improve planning, land tenure security, and small-scale infrastructure investments.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Leverage institutional strengthening at the municipal LGs", "page": 320, "level": 2}}], "page": 320, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "320 \nOut of 33 LGs, I assessed performance of 32 LGs (97%) which received UGX. 459.819Bn \n(98%) out of UGX.470.681Bn budgeted for. \nI developed procedures to ascertain whether the USMID-AF Program funds were disbursed and utilized for the intended purposes to achieve program objectives. As a result, I noted the following areas where management had commendable performance;", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Leverage institutional strengthening at the municipal LGs", "page": 320, "level": 2}}, [{"headings_0": {"content": "Out of 33 LGs, I assessed performance of 32 LGs (97%) which received UGX. 459.819Bn", "page": 321, "level": 2}}], [{"headings_0": {"content": "Out of 33 LGs, I assessed performance of 32 LGs (97%) which received UGX. 459.819Bn", "page": 321, "level": 2}}], [{"headings_0": {"content": "I developed procedures to ascertain whether the USMID-AF Program funds were disbursed and utilized for the intended purposes to achieve program objectives. As a result, I noted the following areas where management had commendable performance;", "page": 321, "level": 4}}]], "page": 320, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- 32 out of 33 participating LGs\u2019 technical teams identified and prioritised gaps in the community-based services, and specific infrastructure to be funded.\n- There was no diversion of program funds in the 32 assessed LGs.\n- All projects/subprojects implemented in the 32 LGs were captured in the entity work plans and budgets for the financial year under review.", "metadata": {"headings": [{"headings_0": {"content": "I developed procedures to ascertain whether the USMID-AF Program funds were disbursed and utilized for the intended purposes to achieve program objectives. As a result, I noted the following areas where management had commendable performance;", "page": 321, "level": 4}}], "page": 321, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nHowever, I noted the following areas for improvement; \na) Planning \nSixteen (16) funded projects of UGX.70.702Bn in 4 LGs were not included in the LG\u2019s \nbudgets and work plans as shown in table below.", "metadata": {"headings": [{"headings_0": {"content": "I developed procedures to ascertain whether the USMID-AF Program funds were disbursed and utilized for the intended purposes to achieve program objectives. As a result, I noted the following areas where management had commendable performance;", "page": 321, "level": 4}}, [{"headings_0": {"content": "However, I noted the following areas for improvement;", "page": 321, "level": 2}}], [{"headings_0": {"content": "a) Planning", "page": 321, "level": 5}}], [{"headings_0": {"content": "Sixteen (16) funded projects of UGX.70.702Bn in 4 LGs were not included in the LG\u2019s", "page": 321, "level": 2}}], [{"headings_0": {"content": "Sixteen (16) funded projects of UGX.70.702Bn in 4 LGs were not included in the LG\u2019s", "page": 321, "level": 2}}]], "page": 321, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**1**", "Apac Municipal Council", "3", "39.535"], ["**2**", "Kitgum Municipal Council", "5", "7.556"], ["**3**", "Moyo District Local Government", "1", "2.619"], ["**4**", "Yumbe District Local Government", "7", "20.991"], ["", "TOTAL", "**16**", "70.702"]], "metadata": {"headings": [{"headings_0": {"content": "Sixteen (16) funded projects of UGX.70.702Bn in 4 LGs were not included in the LG\u2019s", "page": 321, "level": 2}}], "page": 321, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Entity Name", "No. of critical projects selected and prioritized that were not included in the district budgets", "Total planned expenditure (UGX. Bn)"], "type": "table"}}, {"content": "This distorts planning and budgeting at LGs and could lead to implementation of non- \npriority projects thus affecting the attainment of district objectives. \nThe Accounting Officers explained that MoLHUD provides Indicative Planning Figures (IPFs) in lump sum amounts without specific and quantified activities to be implemented. They further attributed it to delayed approval of designs by MoLHUD. \nRecommendation \nMoLHUD should provide IPFs with specific and quantified activities to be captured in the LG budgets and work plans. In addition, the Ministry should ensure timely approval of \nproject designs. \n321 \nb) Funding and Absorption \nI reviewed funding and absorption of the grant and noted the following;", "metadata": {"headings": [{"headings_0": {"content": "This distorts planning and budgeting at LGs and could lead to implementation of non-", "page": 321, "level": 2}}, [{"headings_0": {"content": "This distorts planning and budgeting at LGs and could lead to implementation of non-", "page": 321, "level": 2}}], [{"headings_0": {"content": "The Accounting Officers explained that MoLHUD provides Indicative Planning Figures (IPFs) in lump sum amounts without specific and quantified activities to be implemented. They further attributed it to delayed approval of designs by MoLHUD.", "page": 321, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 321, "level": 5}}], [{"headings_0": {"content": "MoLHUD should provide IPFs with specific and quantified activities to be captured in the LG budgets and work plans. In addition, the Ministry should ensure timely approval of", "page": 321, "level": 4}}], [{"headings_0": {"content": "MoLHUD should provide IPFs with specific and quantified activities to be captured in the LG budgets and work plans. In addition, the Ministry should ensure timely approval of", "page": 321, "level": 4}}], [{"headings_0": {"content": "MoLHUD should provide IPFs with specific and quantified activities to be captured in the LG budgets and work plans. In addition, the Ministry should ensure timely approval of", "page": 321, "level": 4}}], [{"headings_0": {"content": "b) Funding and Absorption", "page": 322, "level": 5}}], [{"headings_0": {"content": "b) Funding and Absorption", "page": 322, "level": 5}}]], "page": 321, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Out of the approved budget of UGX.470.681Bn for USMID AF activities, UGX. 459.819Bn was released to 32 LGs during the period under review representing 98% performance.", "metadata": {"headings": [{"headings_0": {"content": "b) Funding and Absorption", "page": 322, "level": 5}}], "page": 322, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "b) Funding and Absorption", "page": 322, "level": 5}}, [{"headings_0": {"content": "b) Funding and Absorption", "page": 322, "level": 5}}]], "page": 322, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of the released amount, UGX.334.294Bn (73%) was spent by the 32 LGs leading to an under absorption of UGX.125.526Bn.", "metadata": {"headings": [{"headings_0": {"content": "b) Funding and Absorption", "page": 322, "level": 5}}], "page": 322, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "Budget shortfalls and failure to absorb funds affect service delivery. The Accounting Officers attributed the underutilization of funds to majorly delayed \nprocurement, delayed project commencement which was occasioned by delays in design approvals, unfavourable weather conditions which affected the timely implementation of projects. \nRecommendation \nMoLHUD should ensure timely design approval to kick start the procurement process in \ntime. \nc) Implementation of Program activities \n(i) Inspection for service delivery projects implemented in 2022/23 \nI sampled 129 (60.5%) out of 213 infrastructural projects with a total expenditure of UGX.334.294Bn in the 32 LGs to ascertain the extent of service delivery in regard to; \nexistence, quality, adequacy, time, cost and functionality; and ascertain the cause and likely impact of the exceptions. \nI observed that 80 activities had the following shortcomings:", "metadata": {"headings": [{"headings_0": {"content": "Budget shortfalls and failure to absorb funds affect service delivery. The Accounting Officers attributed the underutilization of funds to majorly delayed", "page": 322, "level": 4}}, [{"headings_0": {"content": "Budget shortfalls and failure to absorb funds affect service delivery. The Accounting Officers attributed the underutilization of funds to majorly delayed", "page": 322, "level": 4}}], [{"headings_0": {"content": "Recommendation", "page": 322, "level": 5}}], [{"headings_0": {"content": "MoLHUD should ensure timely design approval to kick start the procurement process in", "page": 322, "level": 2}}], [{"headings_0": {"content": "MoLHUD should ensure timely design approval to kick start the procurement process in", "page": 322, "level": 2}}], [{"headings_0": {"content": "c) Implementation of Program activities", "page": 322, "level": 5}}], [{"headings_0": {"content": "(i) Inspection for service delivery projects implemented in 2022/23", "page": 322, "level": 5}}], [{"headings_0": {"content": "I sampled 129 (60.5%) out of 213 infrastructural projects with a total expenditure of UGX.334.294Bn in the 32 LGs to ascertain the extent of service delivery in regard to;", "page": 322, "level": 4}}], [{"headings_0": {"content": "I sampled 129 (60.5%) out of 213 infrastructural projects with a total expenditure of UGX.334.294Bn in the 32 LGs to ascertain the extent of service delivery in regard to;", "page": 322, "level": 4}}], [{"headings_0": {"content": "I observed that 80 activities had the following shortcomings:", "page": 322, "level": 2}}]], "page": 322, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Seventy-Seven (77) out of the 129 projects in 29 LGs had delayed and works were still on going beyond the expected end date.\n- Two (2) projects out of the 129 projects in two LGs had road defects hence affecting the useful life of the road.\n- Entebbe Municipal Council (MC) planned and completed Entebbe Kitoro taxi park project. However, the taxi parking spaces and waiting shades were inadequate to match the current demands.  \nThe Accounting Officers majorly attributed it to the inadequate capacity of contractors and slow implementation of works by the contractors.", "metadata": {"headings": [{"headings_0": {"content": "I observed that 80 activities had the following shortcomings:", "page": 322, "level": 2}}], "page": 322, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nRecommendation \nThe Accounting Officers should ensure that: \n322", "metadata": {"headings": [{"headings_0": {"content": "I observed that 80 activities had the following shortcomings:", "page": 322, "level": 2}}, [{"headings_0": {"content": "Recommendation", "page": 322, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 322, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 322, "level": 5}}]], "page": 322, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Thorough evaluation is done of potential contractors to ascertain their capacity to implement works and also further engage contractors to ensure that works are", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 322, "level": 5}}], "page": 323, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nexpedited and fully executed as per the BoQs in order to deliver services to the \ncommunities in a timely manner.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 322, "level": 5}}, [{"headings_0": {"content": "expedited and fully executed as per the BoQs in order to deliver services to the", "page": 323, "level": 2}}], [{"headings_0": {"content": "expedited and fully executed as per the BoQs in order to deliver services to the", "page": 323, "level": 2}}]], "page": 323, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- that contractors remake the sections on affected projects during the defect\u2019s liability period.\n- Plans and designs approved are in tandem with the current demands and also future growth of the community.", "metadata": {"headings": [{"headings_0": {"content": "expedited and fully executed as per the BoQs in order to deliver services to the", "page": 323, "level": 2}}], "page": 323, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "(ii) Utilization of the Wage Budget \n154 LGs had an approved wage budget of UGX.2.596Tn and obtained supplementary \nfunding of UGX.643,861Bn resulting into a revised wage budget of UGX.3,240Tn of which UGX.3.192Tn (98.5%) was warranted resulting into unwarranted funds of UGX.47.987Bn. \nOut of the total warrants, UGX.2.884Tn was utilized by the 154 LGs resulting in un-utilized \nwarrants of UGX.307.711Bn representing utilization of 90% as summarized in the table below.", "metadata": {"headings": [{"headings_0": {"content": "(ii) Utilization of the Wage Budget", "page": 323, "level": 5}}, [{"headings_0": {"content": "(ii) Utilization of the Wage Budget", "page": 323, "level": 5}}], [{"headings_0": {"content": "funding of UGX.643,861Bn resulting into a revised wage budget of UGX.3,240Tn of which UGX.3.192Tn (98.5%) was warranted resulting into unwarranted funds of UGX.47.987Bn.", "page": 323, "level": 4}}], [{"headings_0": {"content": "Out of the total warrants, UGX.2.884Tn was utilized by the 154 LGs resulting in un-utilized", "page": 323, "level": 2}}], [{"headings_0": {"content": "Out of the total warrants, UGX.2.884Tn was utilized by the 154 LGs resulting in un-utilized", "page": 323, "level": 2}}]], "page": 323, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["2.596", "0.643", "3.240", "3.192", "2.884", "0.307"]], "metadata": {"headings": [{"headings_0": {"content": "Out of the total warrants, UGX.2.884Tn was utilized by the 154 LGs resulting in un-utilized", "page": 323, "level": 2}}], "page": 323, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Approved Budget UGX. Tn", "Supplemen tary UGX. Tn", "Revised Budget UGX. Tn", "Warrants UGX. Tn", "Payments UGX. Tn", "Unspent Balance UGX. Tn"], "type": "table"}}, {"content": "From the analysis, I noted that there was an under absorption of UGX.307,710,786,321 \non the wage budget. \nAs a result, recruitment of staff could not be undertaken thus affecting service delivery. \nIn addition, release of excess funds leads to constraining other Government priorities. \nThe Accounting Officers explained that the under absorption was caused by;", "metadata": {"headings": [{"headings_0": {"content": "From the analysis, I noted that there was an under absorption of UGX.307,710,786,321", "page": 323, "level": 2}}, [{"headings_0": {"content": "From the analysis, I noted that there was an under absorption of UGX.307,710,786,321", "page": 323, "level": 2}}], [{"headings_0": {"content": "As a result, recruitment of staff could not be undertaken thus affecting service delivery.", "page": 323, "level": 2}}], [{"headings_0": {"content": "As a result, recruitment of staff could not be undertaken thus affecting service delivery.", "page": 323, "level": 2}}], [{"headings_0": {"content": "The Accounting Officers explained that the under absorption was caused by;", "page": 323, "level": 2}}]], "page": 323, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Late release of supplementary funding in the last month of the financial year.", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers explained that the under absorption was caused by;", "page": 323, "level": 2}}], "page": 323, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n\uf0b7 Failure to undertake recruitment exercise due to ban on recruitment. \n", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers explained that the under absorption was caused by;", "page": 323, "level": 2}}, [{"headings_0": {"content": "\uf0b7 Failure to undertake recruitment exercise due to ban on recruitment.", "page": 323, "level": 2}}], [{"headings_0": {"content": "\uf0b7 Failure to undertake recruitment exercise due to ban on recruitment.", "page": 323, "level": 2}}]], "page": 323, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Supplementary Funds received in excess of the request by the Accounting Officers.\n- Supplementary funds received but not requested.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Failure to undertake recruitment exercise due to ban on recruitment.", "page": 323, "level": 2}}], "page": 323, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "Recommendation", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 323, "level": 5}}], "page": 323, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- The PSST should ensure that only requested supplementary funds by Accounting Officers are approved and released timely.\n- Accounting Officers should ensure that the budgets are based on realistic human resource requirements of the entities.\n- Accounting Officers should liaise with MoPS to ensure that the ban on recruitments is lifted. Meanwhile, recruitment of critical positions should be considered by the MoPS for a waiver.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 323, "level": 5}}], "page": 323, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n323 \n6.10. District Rural Water Supply and Sanitation Conditional Grant (DWSSCG) \nThe District Rural Water Supply and Sanitation Conditional Grant implemented in 135 \nDistrict Local Governments is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access \nto safe and affordable drinking water by 2030. \nThe grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding \nthe operation and maintenance of piped water systems in small towns within a district. \nI sampled 86 (64%) out of the 135 Districts to assess performance of the Grant and noted that the districts received UGX.51.026Bn (99.81%) out of UGX.51.123Bn budgeted for the \nfinancial year 2022/23. Furthermore, out of the received funds, UGX.48.916Bn (95.87%) was spent leading to un-utilized funds of UGX. 2.109Bn. \nBelow is a breakdown of the planned and actual activities that were implemented using \nthe Grant. \nTable 64: Breakdown of planned and actual activities using DWSSCG Grant", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 323, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 323, "level": 5}}], [{"headings_0": {"content": "6.10. District Rural Water Supply and Sanitation Conditional Grant (DWSSCG)", "page": 324, "level": 5}}], [{"headings_0": {"content": "6.10. District Rural Water Supply and Sanitation Conditional Grant (DWSSCG)", "page": 324, "level": 5}}], [{"headings_0": {"content": "District Local Governments is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access", "page": 324, "level": 4}}], [{"headings_0": {"content": "District Local Governments is a government program intended to realize Sustainable Development Goal (SDG) No.6, which is the attainment of universal and equitable access", "page": 324, "level": 4}}], [{"headings_0": {"content": "The grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding", "page": 324, "level": 4}}], [{"headings_0": {"content": "The grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding", "page": 324, "level": 4}}], [{"headings_0": {"content": "The grant aims to develop, rehabilitate and carry out major repairs of rural water infrastructure that enables access to clean and safe water. The grant also aims at funding", "page": 324, "level": 4}}], [{"headings_0": {"content": "financial year 2022/23. Furthermore, out of the received funds, UGX.48.916Bn (95.87%) was spent leading to un-utilized funds of UGX. 2.109Bn.", "page": 324, "level": 4}}], [{"headings_0": {"content": "Below is a breakdown of the planned and actual activities that were implemented using", "page": 324, "level": 2}}], [{"headings_0": {"content": "Below is a breakdown of the planned and actual activities that were implemented using", "page": 324, "level": 2}}], [{"headings_0": {"content": "Table 64: Breakdown of planned and actual activities using DWSSCG Grant", "page": 324, "level": 2}}]], "page": 323, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["1", "Rural Water and Sanitation Sub- Grant (traditional component)", "Construction of boreholes", "1,898", "1,892"], [null, null, "Rehabilitation of boreholes", null, null], [null, null, "Construction of VIP latrine", null, null], ["2", "Piped Water Sub- Grant  (UgIFT component)", "Construction of piped water schemes", "483", "479"], ["**Total**", null, null, "**2,381**", "**2,371**"]], "metadata": {"headings": [{"headings_0": {"content": "Table 64: Breakdown of planned and actual activities using DWSSCG Grant", "page": 324, "level": 2}}], "page": 324, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["SN", "Category", "Activity", "Planned quantity", "Actual quantity"], "type": "table"}}, {"content": "I designed audit procedures to assess whether the utilization of the District Water Supply \nand Sanitation Conditional Grant was done in accordance with the grant guidelines. The following were my observations: \n(a) Positive observations \nI noted the following areas where management had commendable performance;", "metadata": {"headings": [{"headings_0": {"content": "I designed audit procedures to assess whether the utilization of the District Water Supply", "page": 324, "level": 2}}, [{"headings_0": {"content": "I designed audit procedures to assess whether the utilization of the District Water Supply", "page": 324, "level": 2}}], [{"headings_0": {"content": "(a) Positive observations", "page": 324, "level": 5}}], [{"headings_0": {"content": "I noted the following areas where management had commendable performance;", "page": 324, "level": 2}}]], "page": 324, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- 32 of the districts had their designs approved by the Ministry of Water and", "metadata": {"headings": [{"headings_0": {"content": "I noted the following areas where management had commendable performance;", "page": 324, "level": 2}}], "page": 324, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nEnvironment", "metadata": {"headings": [{"headings_0": {"content": "I noted the following areas where management had commendable performance;", "page": 324, "level": 2}}, [{"headings_0": {"content": "Environment", "page": 324, "level": 2}}]], "page": 324, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- 61 districts had activities derived from the five-year development as per the grant requirement.\n- Water tests for all new water sources were undertaken in all districts to ensure that the water is suitable for human consumption.", "metadata": {"headings": [{"headings_0": {"content": "Environment", "page": 324, "level": 2}}], "page": 324, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n(b) Areas of Improvement \nI noted the following areas where the Districts needed improvement; \n324 \n(i) Planning \nThe District Rural Water Supply and Sanitation Conditional Grant Budget and \nImplementation Guidelines for Local Government, 2022 provides that:", "metadata": {"headings": [{"headings_0": {"content": "Environment", "page": 324, "level": 2}}, [{"headings_0": {"content": "(b) Areas of Improvement", "page": 324, "level": 5}}], [{"headings_0": {"content": "I noted the following areas where the Districts needed improvement;", "page": 324, "level": 2}}], [{"headings_0": {"content": "I noted the following areas where the Districts needed improvement;", "page": 324, "level": 2}}], [{"headings_0": {"content": "(i) Planning", "page": 325, "level": 5}}], [{"headings_0": {"content": "(i) Planning", "page": 325, "level": 5}}], [{"headings_0": {"content": "Implementation Guidelines for Local Government, 2022 provides that:", "page": 325, "level": 2}}]], "page": 324, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The proposed investments are derived from the approved LG Development Plan.\n- prescribes the thresholds for allocation of rural water and sanitation sub-grant", "metadata": {"headings": [{"headings_0": {"content": "Implementation Guidelines for Local Government, 2022 provides that:", "page": 325, "level": 2}}], "page": 325, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n(traditional component), and piped water sub-grant (UgIFT component), \n", "metadata": {"headings": [{"headings_0": {"content": "Implementation Guidelines for Local Government, 2022 provides that:", "page": 325, "level": 2}}, [{"headings_0": {"content": "(traditional component), and piped water sub-grant (UgIFT component),", "page": 325, "level": 2}}], [{"headings_0": {"content": "(traditional component), and piped water sub-grant (UgIFT component),", "page": 325, "level": 2}}]], "page": 325, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- An indicative list of capital investments and other development activities to be funded.\n- LGs should prioritise water supply investments for sub-counties that have below district average water coverage rates, seed schools that are being constructed, and health centres that are being upgraded.", "metadata": {"headings": [{"headings_0": {"content": "(traditional component), and piped water sub-grant (UgIFT component),", "page": 325, "level": 2}}], "page": 325, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "I reviewed the planning of districts and noted the following; \n", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the planning of districts and noted the following;", "page": 325, "level": 2}}, [{"headings_0": {"content": "I reviewed the planning of districts and noted the following;", "page": 325, "level": 2}}]], "page": 325, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- In Alebtong, Kapchorwa and Kabarole Districts, 10 projects in the water grant work plan were not in the approved five-year development plan. This distorts planning and budgeting and may lead to diversion of funds to non-priority activities.\n- The Accounting Officer explained that the limited resource envelope could not allow extension of piped water.\n- 54 Projects (Seed schools and Health Centres) in 28 Districts were not allocated water sources.", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the planning of districts and noted the following;", "page": 325, "level": 2}}], "page": 325, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "The Accounting Officers explained that some of the UGIFT projects were located water \nstressed areas which required expensive technology to provide water. \nRecommendation \nThe Accounting Officers should; \n", "metadata": {"headings": [{"headings_0": {"content": "The Accounting Officers explained that some of the UGIFT projects were located water", "page": 325, "level": 2}}, [{"headings_0": {"content": "The Accounting Officers explained that some of the UGIFT projects were located water", "page": 325, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 325, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 325, "level": 5}}], [{"headings_0": {"content": "Recommendation", "page": 325, "level": 5}}]], "page": 325, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- expedite completion of UGIFT projects and ensure that they are connected to water sources.\n- engage the Grant managers to increase funding to the piped water sub- component, and also engage other development partners for additional funding.\n- Prioritize UGIFT projects for water connectivity", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 325, "level": 5}}], "page": 325, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "(ii) Budgeting \nI reviewed the budget performance of LGs and noted the following;", "metadata": {"headings": [{"headings_0": {"content": "(ii) Budgeting", "page": 325, "level": 5}}, [{"headings_0": {"content": "I reviewed the budget performance of LGs and noted the following;", "page": 325, "level": 2}}]], "page": 325, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- A total of UGX. 51.026Bn (99.81%) was received in 86 Districts, out of", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the budget performance of LGs and noted the following;", "page": 325, "level": 2}}], "page": 325, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nUGX.51.123Bn budgeted. Out of the funds received, UGX.34.823Bn (68.25%) related to Rural Water and Sanitation Sub-Grant (traditional component), and UGX. 16.202Bn (31.75%) related to Piped Water Sub-Grant (UgIFT component). \nThe Accounting Officers attributed this to Grant budget cuts for which they have no \ncontrol. \n325 \nRecommendation \nThe Accounting Officers should engage the Ministry of Water and Ministry of Finance, \nPlanning and Economic Development to ensure that funds are released as budgeted. \n(iii) Absorption \nOut of the funds received for the Rural Water and Sanitation Sub-Grant (traditional component), UGX. 33.926Bn (97%) was spent leaving UGX. 896.71Mn (3%) un-utilized. Furthermore, out of the funds received for the Piped Water Sub-Grant (UgIFT component), UGX. 14.989Bn (93%) was spent leaving UGX. 1.212Bn (7%) un-utilized. \nThe Accounting Officers explained that; \n", "metadata": {"headings": [{"headings_0": {"content": "I reviewed the budget performance of LGs and noted the following;", "page": 325, "level": 2}}, [{"headings_0": {"content": "UGX.51.123Bn budgeted. Out of the funds received, UGX.34.823Bn (68.25%) related to Rural Water and Sanitation Sub-Grant (traditional component), and UGX. 16.202Bn (31.75%) related to Piped Water Sub-Grant (UgIFT component).", "page": 325, "level": 4}}], [{"headings_0": {"content": "The Accounting Officers attributed this to Grant budget cuts for which they have no", "page": 325, "level": 2}}], [{"headings_0": {"content": "The Accounting Officers attributed this to Grant budget cuts for which they have no", "page": 325, "level": 2}}], [{"headings_0": {"content": "The Accounting Officers attributed this to Grant budget cuts for which they have no", "page": 325, "level": 2}}], [{"headings_0": {"content": "Recommendation", "page": 326, "level": 5}}], [{"headings_0": {"content": "The Accounting Officers should engage the Ministry of Water and Ministry of Finance,", "page": 326, "level": 2}}], [{"headings_0": {"content": "The Accounting Officers should engage the Ministry of Water and Ministry of Finance,", "page": 326, "level": 2}}], [{"headings_0": {"content": "(iii) Absorption", "page": 326, "level": 5}}], [{"headings_0": {"content": "Out of the funds received for the Rural Water and Sanitation Sub-Grant (traditional component), UGX. 33.926Bn (97%) was spent leaving UGX. 896.71Mn (3%) un-utilized. Furthermore, out of the funds received for the Piped Water Sub-Grant (UgIFT component), UGX. 14.989Bn (93%) was spent leaving UGX. 1.212Bn (7%) un-utilized.", "page": 326, "level": 4}}], [{"headings_0": {"content": "Out of the funds received for the Rural Water and Sanitation Sub-Grant (traditional component), UGX. 33.926Bn (97%) was spent leaving UGX. 896.71Mn (3%) un-utilized. Furthermore, out of the funds received for the Piped Water Sub-Grant (UgIFT component), UGX. 14.989Bn (93%) was spent leaving UGX. 1.212Bn (7%) un-utilized.", "page": 326, "level": 4}}], [{"headings_0": {"content": "Out of the funds received for the Rural Water and Sanitation Sub-Grant (traditional component), UGX. 33.926Bn (97%) was spent leaving UGX. 896.71Mn (3%) un-utilized. Furthermore, out of the funds received for the Piped Water Sub-Grant (UgIFT component), UGX. 14.989Bn (93%) was spent leaving UGX. 1.212Bn (7%) un-utilized.", "page": 326, "level": 4}}]], "page": 325, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- there were delayed approvals of designs by the Ministry of water and Environment\n- the contractors encountered challenges with equipment break downs.\n- there were delayed commencement of works by the contractors.\n- there were delays in the procurement processes for the construction of the piped water schemes.", "metadata": {"headings": [{"headings_0": {"content": "Out of the funds received for the Rural Water and Sanitation Sub-Grant (traditional component), UGX. 33.926Bn (97%) was spent leaving UGX. 896.71Mn (3%) un-utilized. Furthermore, out of the funds received for the Piped Water Sub-Grant (UgIFT component), UGX. 14.989Bn (93%) was spent leaving UGX. 1.212Bn (7%) un-utilized.", "page": 326, "level": 4}}], "page": 326, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "Recommendation \nThe Accounting Officers should;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 326, "level": 5}}, [{"headings_0": {"content": "Recommendation", "page": 326, "level": 5}}]], "page": 326, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- engage the Ministry of Water and Environment to ensure that project designs are approved in time.\n- Enhance supervision of construction works to ensure that the projects are completed within the agreed timelines.\n- Ensure timely commencement of procurement processes as provided in the grant guidelines.\n- In addition, the un-implemented activities should be rolled-over to the subsequent financial years.", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 326, "level": 5}}], "page": 326, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n(iv) Review of the Implementation of the Grant activities \nI reviewed the implementation of the Grant activities and noted the following;", "metadata": {"headings": [{"headings_0": {"content": "Recommendation", "page": 326, "level": 5}}, [{"headings_0": {"content": "(iv) Review of the Implementation of the Grant activities", "page": 326, "level": 5}}], [{"headings_0": {"content": "(iv) Review of the Implementation of the Grant activities", "page": 326, "level": 5}}]], "page": 326, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of the planned 1125 projects in 76 Districts, 1087 were fully implemented, 22 were partially implemented and 16 activities were not implemented.", "metadata": {"headings": [{"headings_0": {"content": "(iv) Review of the Implementation of the Grant activities", "page": 326, "level": 5}}], "page": 326, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "(iv) Review of the Implementation of the Grant activities", "page": 326, "level": 5}}, [{"headings_0": {"content": "(iv) Review of the Implementation of the Grant activities", "page": 326, "level": 5}}]], "page": 326, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- 16 projects in 10 Districts did not have their designs approved by the Ministry of Water and Environment.", "metadata": {"headings": [{"headings_0": {"content": "(iv) Review of the Implementation of the Grant activities", "page": 326, "level": 5}}], "page": 326, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "(iv) Review of the Implementation of the Grant activities", "page": 326, "level": 5}}], "page": 326, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- A review of the annual District water sector performance reports revealed that 4,941 (14.43%) out of 34,240 existing water facilities in 40 districts were not", "metadata": {"headings": [{"headings_0": {"content": "(iv) Review of the Implementation of the Grant activities", "page": 326, "level": 5}}], "page": 326, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "functioning. The Accounting Officers explained that some of the existing boreholes \nwere beyond repair and recommended for decommissioning. \n326 \n", "metadata": {"headings": [{"headings_0": {"content": "functioning. The Accounting Officers explained that some of the existing boreholes", "page": 326, "level": 2}}, [{"headings_0": {"content": "functioning. The Accounting Officers explained that some of the existing boreholes", "page": 326, "level": 2}}], [{"headings_0": {"content": "functioning. The Accounting Officers explained that some of the existing boreholes", "page": 326, "level": 2}}], [{"headings_0": {"content": "functioning. The Accounting Officers explained that some of the existing boreholes", "page": 326, "level": 2}}]], "page": 326, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- A review of the annual District water sector performance reports revealed that 19 (22.3%) out of 85 new water facilities in 11 districts were not functioning.", "metadata": {"headings": [{"headings_0": {"content": "functioning. The Accounting Officers explained that some of the existing boreholes", "page": 326, "level": 2}}], "page": 327, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "functioning. The Accounting Officers explained that some of the existing boreholes", "page": 326, "level": 2}}], "page": 327, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- A review of the District water quality reports in 51 districts revealed that only 4,086 (12.27%) of the 33,313 existing water sources were tested contrary to the", "metadata": {"headings": [{"headings_0": {"content": "functioning. The Accounting Officers explained that some of the existing boreholes", "page": 326, "level": 2}}], "page": 327, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "standard requirement of 20%. The Accounting Officers attributed the above to \ninsufficient funds to procure water quality testing kits.", "metadata": {"headings": [{"headings_0": {"content": "standard requirement of 20%. The Accounting Officers attributed the above to", "page": 327, "level": 2}}, [{"headings_0": {"content": "standard requirement of 20%. The Accounting Officers attributed the above to", "page": 327, "level": 2}}]], "page": 327, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- I noted that in 15 Districts, 85 inspected water facilities did not have functional", "metadata": {"headings": [{"headings_0": {"content": "standard requirement of 20%. The Accounting Officers attributed the above to", "page": 327, "level": 2}}], "page": 327, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nwater user committees to ensure sustainable water facility usage. The Accounting \nOfficers attributed this to inadequate funds to facilitate monitoring of the water user communities.", "metadata": {"headings": [{"headings_0": {"content": "standard requirement of 20%. The Accounting Officers attributed the above to", "page": 327, "level": 2}}, [{"headings_0": {"content": "water user committees to ensure sustainable water facility usage. The Accounting", "page": 327, "level": 2}}], [{"headings_0": {"content": "water user committees to ensure sustainable water facility usage. The Accounting", "page": 327, "level": 2}}]], "page": 327, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Physical inspections of 571 water facilities in 67 Districts revealed that 535 (93.7%) were functional, 17 (2.98%) were not functional properly while, 19 (3.33%) were not functional.", "metadata": {"headings": [{"headings_0": {"content": "water user committees to ensure sustainable water facility usage. The Accounting", "page": 327, "level": 2}}], "page": 327, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nKey Recommendation \nThe Accounting Officers should: \n- Adequately budget and prioritize the rehabilitation and maintenance of boreholes, \nand facilitation of monitoring and supervision of water user communities.", "metadata": {"headings": [{"headings_0": {"content": "water user committees to ensure sustainable water facility usage. The Accounting", "page": 327, "level": 2}}, [{"headings_0": {"content": "Key Recommendation", "page": 327, "level": 5}}], [{"headings_0": {"content": "Key Recommendation", "page": 327, "level": 5}}], [{"headings_0": {"content": "- Adequately budget and prioritize the rehabilitation and maintenance of boreholes,", "page": 327, "level": 2}}], [{"headings_0": {"content": "- Adequately budget and prioritize the rehabilitation and maintenance of boreholes,", "page": 327, "level": 2}}]], "page": 327, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Engage MOFPED and Ministry of Water and Environment for adequate release of funds and development partners for additional funding.\n- Prioritize the replacement of boreholes that are beyond repair and due for decommissioning.\n- Ensure contractors correct all the defects identified before the expiry of the defects liability period and payment of the final certificate.", "metadata": {"headings": [{"headings_0": {"content": "- Adequately budget and prioritize the rehabilitation and maintenance of boreholes,", "page": 327, "level": 2}}], "page": 327, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "327 \nAPPENDICES \nAppendix 1: FOR PUBLIC CORPORATIONS AND STATE ENTERPRISES THAT WERE TO BE CONSOLIDATED", "metadata": {"headings": [{"headings_0": {"content": "- Adequately budget and prioritize the rehabilitation and maintenance of boreholes,", "page": 327, "level": 2}}, [{"headings_0": {"content": "APPENDICES", "page": 328, "level": 5}}], [{"headings_0": {"content": "Appendix 1: FOR PUBLIC CORPORATIONS AND STATE ENTERPRISES THAT WERE TO BE CONSOLIDATED", "page": 328, "level": 2}}]], "page": 327, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**No. Entity** Nature Remarks**", null, null, null], ["**1**", "Uganda Printing and Publishing Corporation", "Corporation", "Consolidated"], ["**2**", "Post Bank Uganda Limited (Dec 2022)", "Enterprise", "Consolidated"], ["**3**", "Bank of Uganda", "Corporation", "Consolidated"], ["**4**", "Uganda Electricity Generation Company", "Enterprise", "Consolidated"], ["**5**", "Pride Micro Finance (Dec 2022)", "Enterprise", "Consolidated"], ["**6**", "National Housing and Construction Company Limited", "Enterprise", "Consolidated"], ["**7**", "Uganda Development Bank Limited", "Enterprise", "Consolidated"], ["**8**", "National Water and Sewerage Corporation", "Corporation", "Consolidated"], ["**9**", "Uganda Electricity Transmission Company Limited", "Enterprise", "Consolidated"], ["**10**", "Uganda Wildlife authority", "Corporation", "Consolidated"], ["**11**", "Uganda Electricity Distribution Company Limited", "Enterprise", "Consolidated"], ["**12**", "The Microfinance Support Centre Ltd", "Enterprise", "Consolidated"], ["**13**", "Civil Aviation Authority", "Corporation", "Consolidated"], ["**14**", "New Vision Printing and Publishing Company Limited", "Enterprise", "Consolidated"], ["**15**", "Uganda Wildlife Conservation education Centre", "Corporation", "Consolidated"], ["**16**", "Uganda Development Corporation (Group)", "Corporation", "Consolidated"], ["**17**", "National Drug Authority", "Corporation", "Consolidated"], ["**18**", "Uganda Post Limited", "Enterprise", "Consolidated"], ["**19**", "Mandela National Stadium", "Enterprise", "Consolidated"], ["**20**", "Kilembe Mines Limited", "Enterprise", "Consolidated"], ["**21**", "Uganda Railways Corporation", "Corporation", "Consolidated"], ["**22**", "Uganda National Airlines Company Limited", "Enterprise", "Consolidated"], ["**23**", "Electricity Regulatory Authority", "Corporation", "Consolidated"], ["**24**", "National Enterprises Corporation(NEC)", "Corporation", "Consolidated"], ["**25**", "Uganda Property Holding", "Enterprise", "Consolidated"], ["**26**", "kiira Motors Corporation", "Enterprise", "Consolidated"], ["**27**", "Uganda Communications Commission", "Corporation", "Consolidated"], ["**28**", "Housing Finance Bank", "Enterprise", "Consolidated"], ["**29**", "Insurance Regulatory Authority", "Corporation", "Consolidated"], ["**30**", "Uganda Broadcasting Corporation", "Enterprise", "Consolidated"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: FOR PUBLIC CORPORATIONS AND STATE ENTERPRISES THAT WERE TO BE CONSOLIDATED", "page": 328, "level": 2}}], "page": 328, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "328", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: FOR PUBLIC CORPORATIONS AND STATE ENTERPRISES THAT WERE TO BE CONSOLIDATED", "page": 328, "level": 2}}], "page": 328, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**No. Entity** Nature Remarks**", null, null, null], ["**31**", "Deposit Protection Fund of Uganda", "Corporation", "Consolidated"], ["**32**", "Uganda National Oil Company Limited", "Enterprise", "Consolidated"], ["**33**", "Uganda Air Cargo Corporation", "Enterprise", "Consolidated"], ["**34**", "Uganda Seeds Limited", "Enterprise", "Consolidated"], ["**35**", "Uganda Livestock Industries", "Enterprise", "Consolidated"], ["**36**", "NEC Construction Works & Engineering Limited", "Corporation", "Consolidated under NEC"], ["**37**", "NEC Agro Limited", "Corporation", "Consolidated under NEC"], ["**38**", "NEC Luwero Industries Limited", "Corporation", "Consolidated under NEC"], ["**39**", "NEC Uzima Limited", "Corporation", "Consolidated under NEC"], ["**40**", "Nile Hotel International Limited", "Enterprise", "Consolidated under UDC"], ["**41**", "Soroti Fruits Limited", "Enterprise", "Consolidated under UDC"], ["**42**", "Munyonyo Common Wealth Resort", "Enterprise", "Consolidated under UDC"], ["**43**", "Speke Resort Convention Center Ltd", "Enterprise", "Consolidated under UDC"], ["**44**", "Amber House", "Enterprise", "Consolidated under UDC"], ["**45**", "Development House", "Enterprise", "Consolidated under UDC"], ["**46**", "Pheonix Logistics", "Enterprise", "Consolidated under UDC"], ["**47**", "Embassy House", "Enterprise", "Consolidated under UDC"], ["**48**", "Tri-Star Apparels Limited", "Enterprise", "Consolidated under UDC"], ["**49**", "Abubaker Technical Services Ltd", "Enterprise", "Consolidated under UDC"], ["**50**", "Kalangala Infrastructure Services Ltd", "Enterprise", "Consolidated under UDC"], ["**51**", "Mbale Growers Tea Factory Limited", "Enterprise", "Consolidated under UDC"], ["**52**", "Kigezi Highland Tea Limited", "Enterprise", "Consolidated under UDC"], ["**53**", "Kayonza Tea Factory Limited", "Enterprise", "Consolidated under UDC"], ["**54**", "Horyal Investments Holding Company Ltd", "Enterprise", "Consolidated under UDC"], ["**55**", "Kaaro Koffi Limited", "Enterprise", "Consolidated under UDC"], ["**56**", "Uganda National Commodity Exchange", "Enterprise", "Consolidated under UDC"], ["**57**", "Budadiri Arabica Coffee Mills Limited", "Enterprise", "Consolidated under UDC"], ["**58**", "Mutuma Commercial Agencies", "Enterprise", "Consolidated under UDC"], ["**59**", "Mpanga Growers Tea Factory Limited", "Enterprise", "Consolidated under UDC"], ["**60**", "Bukona Agroprocessors Limited", "Enterprise", "Consolidated under UDC"], ["**61**", "Uganda Refinery Holding Company Limited", "Enterprise", "Consolidated under UNOC"], ["**62**", "Uganda National Pipeline Company Limited -UNOC", "Enterprise", "Consolidated under UNOC"], ["**63**", "Enterprise Uganda Limited (Company Limited by Guarantee)", "Enterprise", "Disclosed and not consolidated"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: FOR PUBLIC CORPORATIONS AND STATE ENTERPRISES THAT WERE TO BE CONSOLIDATED", "page": 328, "level": 2}}], "page": 329, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["No. Entity Nature Remarks", "None", "None", "None"], "type": "table"}}, {"content": "329", "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: FOR PUBLIC CORPORATIONS AND STATE ENTERPRISES THAT WERE TO BE CONSOLIDATED", "page": 328, "level": 2}}], "page": 329, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**No. Entity** Nature Remarks**", null, null, null], ["**64**", "Uganda Energy Credit Capitalization Co. Ltd (Company Limited by Guarantee)", "Enterprise", "Disclosed and not consolidated"], ["**65**", "Nakivubo War Memorial Stadium(concession)", "Enterprise", "Disclosed and not consolidated"], ["**66**", "Uganda Crane Industries Ltd.", "Enterprise", "Disclosed and not consolidated"], ["**67**", "Production Enterprises Corporation Limited", "Enterprise", "Disclosed and not consolidated"], ["**68**", "Kampala Industries and Business Park Limited", "Enterprise", "Disclosed and not consolidated"], ["**69**", "Science and Technology Equipment Production (Unit) Ltd", "Enterprise", "Disclosed and not consolidated"], ["**70**", "UGMA Engineering Corporation Limited", "Enterprise", "Disclosed and not consolidated"], ["**71**", "Housing Finance Investments", "Enterprise", "Disclosed and not consolidated"], ["**72**", "Bujagali Energy Limited(Concession)", "Enterprise", "Disclosed and not consolidated"], ["**73**", "Dairy Corporation Limited", "Enterprise", "Disclosed and not consolidated"], ["**74**", "Uganda Fisheries Enterprises Limited", "Enterprise", "Not consolidated and not disclosed"], ["**75**", "Insurance Training college", "Corporation", "Not consolidated and not disclosed"], ["**76**", "Uganda Telecommunications Corporation Limited(UTCL)", "Corporation", "Not consolidated and not disclosed"], ["**77**", "Uganda Hotel and Tourism Training Institute", "Corporation", "Not consolidated and not disclosed"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 1: FOR PUBLIC CORPORATIONS AND STATE ENTERPRISES THAT WERE TO BE CONSOLIDATED", "page": 328, "level": 2}}], "page": 330, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["No. Entity Nature Remarks", "None", "None", "None"], "type": "table"}}, {"content": "Appendix 2: Inconsistencies in the submitted information a) Inconsistencies in the Statement of Performance", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Inconsistencies in the submitted information a) Inconsistencies in the Statement of Performance", "page": 330, "level": 2}}], "page": 330, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": [["**N o**", "**Entity**", "**Operating Revenue (UGX) \u201cBn\u201d** **Sum**  **mary**  **Stat**  **eme** nt** **Verif ied Figu re/F S** **Vari anc e**", null, null, "**Operating Expenses (UGX) \u201cBn\u201d** **Sum mary Stat eme nt** **Verified Figure/F S** **Vari anc e**", null, null, "**Other Gains and Losses (UGX) \u201cBn\u201d** **Sum mary Stat eme nt** **Verif ied Figu re/F S** **Varia nce**", null, null, "**Surplus/Deficit(UG X) \u201cBn\u201d** **Sum mary Stat eme nt** **Verif ied Figu re/F S** **Vari anc e**", null, null, "**Retained Earnings (UGX) \u201cBn\u201d** **Sum mary Stat eme nt** **Verif ied Figu re/F S** **Vari anc e**", null, null], ["**1**", "Bank of Uganda", "1,168 .15", "1,03 9.86", "128. 29", "696.7 5", "603.19", "93.5 6", "(193. 65)", "(205. 47)", "11.82", "277.7 5", "277. 75", "(0.0 0)", "1,641 .72", "1,64 1.72", "(0.0 0)"], ["**2**", "Electricity Regulatory Authority", "38.65", "38.7 1", "-0.06", "37.89", "37.89", "0", "-0.09", "-0.15", "0.06", "0.67", "0.67", "0", "- 31.85", "31.5 8", "- 63.4 3"], ["**3**", "Insurance Regulatory Authority of Uganda", "24.56", "24.5 6", "-", "24.12", "23.79", "0.33", "-", "(0.05 )", "0.05", "0.44", "0.44", "-", "57.94", "53.3 5", "4.59"], ["**4**", "National Enterprises Corporation", "232.9 5", "300. 27", "(67. 32)", "215.4 7", "284.18", "(68. 71)", "-", "-", "-", "17.48", "9.49", "7.99", "26.78", "24.1 2", "2.66"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Inconsistencies in the submitted information a) Inconsistencies in the Statement of Performance", "page": 330, "level": 2}}], "page": 330, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10", "column_11", "column_12", "column_13", "column_14", "column_15", "column_16"], "type": "table"}}, {"content": "330", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Inconsistencies in the submitted information a) Inconsistencies in the Statement of Performance", "page": 330, "level": 2}}], "page": 330, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**N o**", "**Entity**", "**Operating Revenue (UGX) \u201cBn\u201d** **Sum**  **mary**  **Stat**  **eme** nt** **Verif ied Figu re/F S** **Vari anc e**", null, null, "**Operating Expenses (UGX) \u201cBn\u201d** **Sum mary Stat eme nt** **Verified Figure/F S** **Vari anc e**", null, null, "**Other Gains and Losses (UGX) \u201cBn\u201d** **Sum mary Stat eme nt** **Verif ied Figu re/F S** **Varia nce**", null, null, "**Surplus/Deficit(UG X) \u201cBn\u201d** **Sum mary Stat eme nt** **Verif ied Figu re/F S** **Vari anc e**", null, null, "**Retained Earnings (UGX) \u201cBn\u201d** **Sum mary Stat eme nt** **Verif ied Figu re/F S** **Vari anc e**", null, null], ["**5**", "National Drug Authority", "82.62", "82.6 8", "(0.0 7)", "80.66", "82.77", "(2.1 1)", "(0.67 )", "(0.85 )", "0.18", "1.29", "(0.76 )", "2.05", "140.4 3", "138. 38", "2.05"], ["**6**", "National Water & Sewerage Corporation", "543.0 8", "550. 04", "(6.9 6)", "606.0 2", "451.33", "154. 69", "-", "-", "-", "(62.9 4)", "40.7 9", "(103 .73)", "918.7 1", "415. 52", "503. 19"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Inconsistencies in the submitted information a) Inconsistencies in the Statement of Performance", "page": 330, "level": 2}}], "page": 331, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["N o", "Entity", "Operating Revenue (UGX) \u201cBn\u201d Sum  mary  Stat  eme nt Verif ied Figu re/F S Vari anc e", "None", "None", "Operating Expenses (UGX) \u201cBn\u201d Sum mary Stat eme nt Verified Figure/F S Vari anc e", "None", "None", "Other Gains and Losses (UGX) \u201cBn\u201d Sum mary Stat eme nt Verif ied Figu re/F S Varia nce", "None", "None", "Surplus/Deficit(UG X) \u201cBn\u201d Sum mary Stat eme nt Verif ied Figu re/F S Vari anc e", "None", "None", "Retained Earnings (UGX) \u201cBn\u201d Sum mary Stat eme nt Verif ied Figu re/F S Vari anc e", "None", "None"], "type": "table"}}, {"content": [["**N o**", "**Entity**", "**Operating Revenue (UGX) \u201cBn\u201d** **Sum**  **mary**  **Stat**  **eme** nt** **Verif ied Figu re/F S** **Vari anc e**", null, null, "**Operating Expenses (UGX) \u201cBn\u201d** **Sum mary Stat eme nt** **Verified Figure/F S** **Vari anc e**", null, null, "**Other Gains and Losses (UGX) \u201cBn\u201d** **Sum mary Stat eme nt** **Verif ied Figu re/F S** **Varia nce**", null, null, "**Surplus/Deficit(UG X) \u201cBn\u201d** **Sum mary Stat eme nt** **Verif ied Figu re/F S** **Vari anc e**", null, null, "**Retained Earnings (UGX) \u201cBn\u201d** **Sum mary Stat eme nt** **Verif ied Figu re/F S** **Vari anc e**", null, null], ["**5**", "National Drug Authority", "82.62", "82.6 8", "(0.0 7)", "80.66", "82.77", "(2.1 1)", "(0.67 )", "(0.85 )", "0.18", "1.29", "(0.76 )", "2.05", "140.4 3", "138. 38", "2.05"], ["**6**", "National Water & Sewerage Corporation", "543.0 8", "550. 04", "(6.9 6)", "606.0 2", "451.33", "154. 69", "-", "-", "-", "(62.9 4)", "40.7 9", "(103 .73)", "918.7 1", "415. 52", "503. 19"], ["**7**", "Uganda Civil Aviation Authority", "0.28", "283. 37", "(283 .09)", "0.32", "248.55", "(248 .23)", "0.01", "-", "0.01", "(0.04 )", "39.5 8", "(39. 62)", "0.23", "309. 56", "(309 .33)"], ["**8**", "Uganda Communications Commission", "154.6 6", "-", "154. 66", "126.6 0", "-", "126. 60", "-", "-", "-", "28.05", "-", "28.0 5", "55.37", "-", "55.3 7"], ["**9**", "Uganda Development Corporation", "26.57", "-", "26.5 7", "24.86", "-", "24.8 6", "(2.36 )", "-", "(2.36)", "(0.66 )", "-", "(0.6 6)", "(20.1 6)", "-", "(20. 16)"], ["**1 0**", "Uganda Printing and Publishing Corporation", "7.01", "7.03", "(0.0 1)", "10.09", "3.06", "7.03", "5.43", "-", "5.43", "2.35", "3.06", "(0.7 1)", "14.12", "13.7 2", "0.40"], ["**1 1**", "Uganda Railways Corporation", "30.46", "32.0 6", "(1.6 0)", "63.29", "63.06", "0.23", "0.03", "-", "0.03", "(32.8 0)", "(35.1 8)", "2.38", "(339. 58)", "(408. 14)", "68.5 7"], ["**1 2**", "Uganda Wildlife Conservation Education Centre", "15.87", "15.8 7", "-", "14.94", "14.94", "-", "-", "-", "-", "0.93", "0.93", "-", "14.07", "14.0 7", "-"], ["**1 3**", "Deposit Protection Fund Uganda", "235.5 2", "235. 52", "-", "21.49", "21.49", "-", "39.09", "39.0 9", "-", "253.1 3", "253. 13", "-", "1,349 .43", "1,34 9.43", "-"], ["**1 4**", "Kiira Motors Corporation Limited", "2.15", "1.27", "0.88", "15.09", "15.09", "-", "-", "-", "-", "(12.9 4)", "(12.9 2)", "(0.0 2)", "(38.0 2)", "(38.0 2)", "-"], ["**1 5**", "Mandela Stadium Limited", "5.30", "5.30", "-", "3.00", "2.97", "0.03", "-", "-", "-", "2.30", "2.33", "(0.0 3)", "260.5 9", "260. 59", "(0.0 0)"], ["**1 6**", "The Micro Finance Support Centre Ltd", "113.2 5", "-", "113. 25", "105.6 4", "-", "105. 64", "(2.01 )", "-", "(2.01)", "5.59", "-", "5.59", "(55.2 6)", "-", "(55. 26)"], ["**1 7**", "Post Bank Uganda Limited", "96.14", "120. 99", "(24. 86)", "78.40", "102.64", "(24. 24)", "(6.50 )", "2.11", "(8.61)", "11.24", "15.1 6", "(3.9 3)", "11.24", "19.1 0", "(7.8 6)"], ["**1 8**", "Pride Microfinance Limited", "56.12", "-", "56.1 2", "50.26", "-", "50.2 6", "(4.81 )", "-", "(4.81)", "1.05", "-", "1.05", "134.3 8", "-", "134. 38"], ["**1 9**", "Uganda Post Limited", "13.51", "9.89", "3.62", "13.11", "9.81", "3.30", "-", "-", "-", "0.40", "397. 16", "(396 .77)", "50.90", "(6.10 )", "57.0 0"], ["**2 0**", "Uganda Broadcasting Corporation Limited", "21.03", "-", "21.0 3", "34.08", "-", "34.0 8", "(0.30 )", "-", "(0.30)", "(13.3 5)", "-", "(13. 35)", "12.53", "-", "12.5 3"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Inconsistencies in the submitted information a) Inconsistencies in the Statement of Performance", "page": 330, "level": 2}}], "page": 331, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["N o", "Entity", "Operating Revenue (UGX) \u201cBn\u201d Sum  mary  Stat  eme nt Verif ied Figu re/F S Vari anc e", "None", "None", "Operating Expenses (UGX) \u201cBn\u201d Sum mary Stat eme nt Verified Figure/F S Vari anc e", "None", "None", "Other Gains and Losses (UGX) \u201cBn\u201d Sum mary Stat eme nt Verif ied Figu re/F S Varia nce", "None", "None", "Surplus/Deficit(UG X) \u201cBn\u201d Sum mary Stat eme nt Verif ied Figu re/F S Vari anc e", "None", "None", "Retained Earnings (UGX) \u201cBn\u201d Sum mary Stat eme nt Verif ied Figu re/F S Vari anc e", "None", "None"], "type": "table"}}, {"content": "331", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Inconsistencies in the submitted information a) Inconsistencies in the Statement of Performance", "page": 330, "level": 2}}], "page": 331, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**N o**", "**Entity**", "**Operating Revenue (UGX) \u201cBn\u201d** **Sum**  **mary**  **Stat**  **eme** nt** **Verif ied Figu re/F S** **Vari anc e**", null, null, "**Operating Expenses (UGX) \u201cBn\u201d** **Sum mary Stat eme nt** **Verified Figure/F S** **Vari anc e**", null, null, "**Other Gains and Losses (UGX) \u201cBn\u201d** **Sum mary Stat eme nt** **Verif ied Figu re/F S** **Varia nce**", null, null, "**Surplus/Deficit(UG X) \u201cBn\u201d** **Sum mary Stat eme nt** **Verif ied Figu re/F S** **Vari anc e**", null, null, "**Retained Earnings (UGX) \u201cBn\u201d** **Sum mary Stat eme nt** **Verif ied Figu re/F S** **Vari anc e**", null, null], ["**2 1**", "Uganda Electricity Generation Company Limited", "299.8 9", "343. 74", "(43. 86)", "246.1 4", "266.29", "(20. 15)", "(3.20 )", "(28.6 5)", "25.45", "50.55", "33.9 9", "16.5 6", "(20.5 4)", "(37.1 0)", "16.5 6"], ["**2 2**", "Uganda Electricity Transmission Company Limited", "195.5 7", "1,44 7.73", "(1,2 52.1 5)", "126.6 5", "1,382.69", "(1,2 56.0 4)", "(71.3 5)", "60.1 6", "(131.5 1)", "(2.42 )", "94.9 3", "(97. 35)", "256.6 5", "276. 27", "(19. 63)"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Inconsistencies in the submitted information a) Inconsistencies in the Statement of Performance", "page": 330, "level": 2}}], "page": 332, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["N o", "Entity", "Operating Revenue (UGX) \u201cBn\u201d Sum  mary  Stat  eme nt Verif ied Figu re/F S Vari anc e", "None", "None", "Operating Expenses (UGX) \u201cBn\u201d Sum mary Stat eme nt Verified Figure/F S Vari anc e", "None", "None", "Other Gains and Losses (UGX) \u201cBn\u201d Sum mary Stat eme nt Verif ied Figu re/F S Varia nce", "None", "None", "Surplus/Deficit(UG X) \u201cBn\u201d Sum mary Stat eme nt Verif ied Figu re/F S Vari anc e", "None", "None", "Retained Earnings (UGX) \u201cBn\u201d Sum mary Stat eme nt Verif ied Figu re/F S Vari anc e", "None", "None"], "type": "table"}}, {"content": [["**N o**", "**Entity**", "**Operating Revenue (UGX) \u201cBn\u201d** **Sum**  **mary**  **Stat**  **eme** nt** **Verif ied Figu re/F S** **Vari anc e**", null, null, "**Operating Expenses (UGX) \u201cBn\u201d** **Sum mary Stat eme nt** **Verified Figure/F S** **Vari anc e**", null, null, "**Other Gains and Losses (UGX) \u201cBn\u201d** **Sum mary Stat eme nt** **Verif ied Figu re/F S** **Varia nce**", null, null, "**Surplus/Deficit(UG X) \u201cBn\u201d** **Sum mary Stat eme nt** **Verif ied Figu re/F S** **Vari anc e**", null, null, "**Retained Earnings (UGX) \u201cBn\u201d** **Sum mary Stat eme nt** **Verif ied Figu re/F S** **Vari anc e**", null, null], ["**2 1**", "Uganda Electricity Generation Company Limited", "299.8 9", "343. 74", "(43. 86)", "246.1 4", "266.29", "(20. 15)", "(3.20 )", "(28.6 5)", "25.45", "50.55", "33.9 9", "16.5 6", "(20.5 4)", "(37.1 0)", "16.5 6"], ["**2 2**", "Uganda Electricity Transmission Company Limited", "195.5 7", "1,44 7.73", "(1,2 52.1 5)", "126.6 5", "1,382.69", "(1,2 56.0 4)", "(71.3 5)", "60.1 6", "(131.5 1)", "(2.42 )", "94.9 3", "(97. 35)", "256.6 5", "276. 27", "(19. 63)"], ["**2 3**", "Uganda National Oil company Limited", "50.52", "43.9 2", "6.60", "52.43", "96.55", "(44. 12)", "(2.76 )", "-", "(2.76)", "(4.67 )", "17.5 2", "(22. 19)", "(6.03 )", "(28.8 2)", "22.8 0"], ["**2 4**", "Uganda Property Holdings Limited", "10.08", "10.0 8", "-", "7.41", "7.41", "-", "(0.67 )", "(0.67 )", "-", "2.00", "1.09", "0.91", "24.34", "24.3 4", "-"], ["**2 5**", "Kilembe Mines Limited", "1.82", "-", "1.82", "4.22", "-", "4.22", "-", "-", "-", "(2.39 )", "-", "(2.3 9)", "(24.5 2)", "-", "(24. 52)"], ["**2 6**", "Uganda Printing and Publishing Corporation", "7.01", "7.03", "(0.0 1)", "10.09", "10.09", "(0.0 0)", "5.43", "2.50", "2.92", "2.35", "(0.56 )", "2.91", "14.12", "13.7 2", "0.40"], ["**2 7**", "National Housing & Construction Company Limited", "25.86", "25.7 2", "0.14", "23.22", "18.92", "4.30", "(0.04 )", "41.8 2", "(41.86 )", "2.61", "32.6 4", "(30. 03)", "444.5 2", "474. 55", "(30. 03)"], ["**2 8**", "Housing Finance Bank Ltd", "290.1 6", "-", "290. 16", "211.0 4", "-", "211. 04", "(14.0 6)", "-", "(14.06 )", "65.06", "-", "65.0 6", "192.2 1", "-", "192. 21"], ["**2 9**", "Uganda Air Cargo Limited", "10.71", "10.7 1", "-", "21.25", "21.15", "0.11", "0.05", "0.05", "-", "(10.4 9)", "(10.4 9)", "-", "-", "(43.5 6)", "43.5 6"], ["**3 0**", "Uganda Development Bank Limited", "129.2 0", "104. 08", "25.1 2", "67.46", "38.91", "28.5 5", "(19.1 7)", "(13.3 8)", "(5.80)", "42.57", "42.5 6", "0.00", "165.8 7", "165. 87", "-"]], "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Inconsistencies in the submitted information a) Inconsistencies in the Statement of Performance", "page": 330, "level": 2}}], "page": 332, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["N o", "Entity", "Operating Revenue (UGX) \u201cBn\u201d Sum  mary  Stat  eme nt Verif ied Figu re/F S Vari anc e", "None", "None", "Operating Expenses (UGX) \u201cBn\u201d Sum mary Stat eme nt Verified Figure/F S Vari anc e", "None", "None", "Other Gains and Losses (UGX) \u201cBn\u201d Sum mary Stat eme nt Verif ied Figu re/F S Varia nce", "None", "None", "Surplus/Deficit(UG X) \u201cBn\u201d Sum mary Stat eme nt Verif ied Figu re/F S Vari anc e", "None", "None", "Retained Earnings (UGX) \u201cBn\u201d Sum mary Stat eme nt Verif ied Figu re/F S Vari anc e", "None", "None"], "type": "table"}}, {"content": "332 \nb) Inconsistencies in the statement of financial position", "metadata": {"headings": [{"headings_0": {"content": "Appendix 2: Inconsistencies in the submitted information a) Inconsistencies in the Statement of Performance", "page": 330, "level": 2}}, [{"headings_0": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}]], "page": 332, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["No", "**Entity**", "**Share Capital (UGX) \u201cBn\u201d** **Sum mar y Stat eme nt** **Veri fied Figu re/F S** **Vari ance**", null, null, "**Other Reserves (UGX) \u201cBn\u201d** **Sum mar y Stat eme nt** **Veri fied Figu re/F S** **Vari anc e**", null, null, "**Financial Assets(current assets) (UGX) \u201cBn\u201d** **Sum mary Stat eme nt** **Veri fied Figu re/F S** **Varia nce**", null, null, "**Non-Financial Assets(non-current** **assets)** (UGX) \u201cBn\u201d** **Sum mar y Stat eme nt** **Verif ied Figur e/FS** **Vari ance**", null, null, "**Liabilities (UGX) \u201cBn\u201d** **Sum mar y Stat eme nt** **Veri fied Figu re/F S** **Vari ance**", null, null, "**Net worth (UGX) \u201cBn\u201d** **Sum mar y Stat eme nt** **Veri fied Figu re/F S** **Vari ance**", null, null], ["1", "Bank of Uganda", "20.0 0", "20.0 0", "-", "2,39 6.10", "2,39 6.10", "(0.0 0)", "26,6 27.4 7", "26,6 27.4 7", "-", "420. 95", "420. 95", "-", "22,9 90.6 0", "22,9 90.6 0", "0.00", "4,05 7.82", "4,05 7.82", "(0.0 0)"], ["2", "Electricity Regulatory Authority", "(0.2 8)", "0.28", "(0.5 6)", "(5.2 4)", "5.24", "(10. 48)", "28.7 6", "27.6 4", "1.12", "37.2 1", "37.1 0", "0.11", "28.5 9", "27.6 4", "0.95", "37.3 7", "37.1 0", "0.27"]], "metadata": {"headings": [{"headings_0": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 333, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10", "column_11", "column_12", "column_13", "column_14", "column_15", "column_16", "column_17", "column_18", "column_19"], "type": "table"}}, {"content": [["No", "**Entity**", "**Share Capital (UGX) \u201cBn\u201d** **Sum mar y Stat eme nt** **Veri fied Figu re/F S** **Vari ance**", null, null, "**Other Reserves (UGX) \u201cBn\u201d** **Sum mar y Stat eme nt** **Veri fied Figu re/F S** **Vari anc e**", null, null, "**Financial Assets(current assets) (UGX) \u201cBn\u201d** **Sum mary Stat eme nt** **Veri fied Figu re/F S** **Varia nce**", null, null, "**Non-Financial Assets(non-current** **assets)** (UGX) \u201cBn\u201d** **Sum mar y Stat eme nt** **Verif ied Figur e/FS** **Vari ance**", null, null, "**Liabilities (UGX) \u201cBn\u201d** **Sum mar y Stat eme nt** **Veri fied Figu re/F S** **Vari ance**", null, null, "**Net worth (UGX) \u201cBn\u201d** **Sum mar y Stat eme nt** **Veri fied Figu re/F S** **Vari ance**", null, null], ["1", "Bank of Uganda", "20.0 0", "20.0 0", "-", "2,39 6.10", "2,39 6.10", "(0.0 0)", "26,6 27.4 7", "26,6 27.4 7", "-", "420. 95", "420. 95", "-", "22,9 90.6 0", "22,9 90.6 0", "0.00", "4,05 7.82", "4,05 7.82", "(0.0 0)"], ["2", "Electricity Regulatory Authority", "(0.2 8)", "0.28", "(0.5 6)", "(5.2 4)", "5.24", "(10. 48)", "28.7 6", "27.6 4", "1.12", "37.2 1", "37.1 0", "0.11", "28.5 9", "27.6 4", "0.95", "37.3 7", "37.1 0", "0.27"], ["3", "Insurance Regulatory Authority of Uganda", "-", "4.59", "4.59", "-", "-", "-", "23.7 4", "24.4 0", "(0.66 )", "48.1 6", "48.6 8", "(0.5 2)", "13.9 6", "15.1 5", "(1.1 8)", "57.9 4", "57.9 4", "-"], ["4", "National Enterprises Corporation", "148. 94", "109. 82", "39.1 3", "-", "12.1 5", "(12. 15)", "257. 19", "212. 64", "44.55", "112. 06", "97.8 8", "14.1 8", "159. 22", "156. 46", "2.76", "210. 02", "154. 06", "55.9 6"], ["5", "National Drug Authority", "-", "-", "-", "-", "-", "-", "130. 78", "89.4 9", "41.29", "27.9 5", "67.1 7", "(39. 22)", "18.3 0", "18.2 9", "0.01", "140. 43", "138. 38", "2.05"], ["6", "National Water & Sewerage Corporation", "410. 89", "410. 89", "-", "-", "611. 13", "(61 1.13 )", "719. 90", "701. 44", "18.46", "3,61 4.38", "3,64 7.98", "(33. 60)", "3,00 4.67", "2,91 1.88", "92.8 0", "1,32 9.60", "1,43 7.54", "(107 .94)"], ["7", "Uganda Civil Aviation Authority", "0.19", "191. 18", "(190 .99)", "1.86", "2,08 6.61", "(2,0 84.7 5)", "0.30", "308. 14", "(307. 84)", "3.42", "3,82 6.61", "(3,8 23.1 8)", "1.44", "1,54 7.39", "(1,5 45.9 5)", "2.28", "2,58 7.35", "(2,5 85.0 7)"], ["8", "Uganda Communications Commission", "86.0 8", "-", "86.0 8", "-", "-", "-", "111. 34", "-", "111.3 4", "117. 47", "-", "117. 47", "87.3 6", "-", "87.3 6", "141. 44", "-", "141. 44"], ["9", "Uganda Development Corporation", "180. 69", "-", "180. 69", "867. 21", "-", "867. 21", "799. 16", "-", "799.1 6", "244. 25", "-", "244. 25", "15.6 7", "-", "15.6 7", "1,02 7.74", "-", "1,02 7.74"]], "metadata": {"headings": [{"headings_0": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 333, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3", "column_4", "column_5", "column_6", "column_7", "column_8", "column_9", "column_10", "column_11", "column_12", "column_13", "column_14", "column_15", "column_16", "column_17", "column_18", "column_19"], "type": "table"}}, {"content": "333", "metadata": {"headings": [{"headings_0": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 333, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["No", "**Entity**", "**Share Capital (UGX) \u201cBn\u201d** **Sum mar y Stat eme nt** **Veri fied Figu re/F S** **Vari ance**", null, null, "**Other Reserves (UGX) \u201cBn\u201d** **Sum mar y Stat eme nt** **Veri fied Figu re/F S** **Vari anc e**", null, null, "**Financial Assets(current assets) (UGX) \u201cBn\u201d** **Sum mary Stat eme nt** **Veri fied Figu re/F S** **Varia nce**", null, null, "**Non-Financial Assets(non-current** **assets)** (UGX) \u201cBn\u201d** **Sum mar y Stat eme nt** **Verif ied Figur e/FS** **Vari ance**", null, null, "**Liabilities (UGX) \u201cBn\u201d** **Sum mar y Stat eme nt** **Veri fied Figu re/F S** **Vari ance**", null, null, "**Net worth (UGX) \u201cBn\u201d** **Sum mar y Stat eme nt** **Veri fied Figu re/F S** **Vari ance**", null, null], ["10", "Uganda Printing and Publishing Corporation", "16.2 1", "4.53", "11.6 8", "30.5 6", "11.6 8", "18.8 8", "30.5 6", "9.32", "21.24", "6.74", "27.2 8", "(20. 54)", "6.96", "6.66", "0.30", "30.3 3", "29.9 3", "0.40"], ["11", "Uganda Railways Corporation", "(189 .99)", "386. 89", "(576 .88)", "3,78 6.51", "3,78 1.75", "4.76", "151. 26", "63.7 8", "87.47", "3,71 4.76", "3,76 1.28", "(46. 52)", "229. 15", "64.5 6", "164. 59", "3,63 6.87", "3,76 0.50", "(123 .63)"]], "metadata": {"headings": [{"headings_0": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 334, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["No", "Entity", "Share Capital (UGX) \u201cBn\u201d Sum mar y Stat eme nt Veri fied Figu re/F S Vari ance", "None", "None", "Other Reserves (UGX) \u201cBn\u201d Sum mar y Stat eme nt Veri fied Figu re/F S Vari anc e", "None", "None", "Financial Assets(current assets) (UGX) \u201cBn\u201d Sum mary Stat eme nt Veri fied Figu re/F S Varia nce", "None", "None", "Non-Financial Assets(non-current assets) (UGX) \u201cBn\u201d Sum mar y Stat eme nt Verif ied Figur e/FS Vari ance", "None", "None", "Liabilities (UGX) \u201cBn\u201d Sum mar y Stat eme nt Veri fied Figu re/F S Vari ance", "None", "None", "Net worth (UGX) \u201cBn\u201d Sum mar y Stat eme nt Veri fied Figu re/F S Vari ance", "None", "None"], "type": "table"}}, {"content": [["No", "**Entity**", "**Share Capital (UGX) \u201cBn\u201d** **Sum mar y Stat eme nt** **Veri fied Figu re/F S** **Vari ance**", null, null, "**Other Reserves (UGX) \u201cBn\u201d** **Sum mar y Stat eme nt** **Veri fied Figu re/F S** **Vari anc e**", null, null, "**Financial Assets(current assets) (UGX) \u201cBn\u201d** **Sum mary Stat eme nt** **Veri fied Figu re/F S** **Varia nce**", null, null, "**Non-Financial Assets(non-current** **assets)** (UGX) \u201cBn\u201d** **Sum mar y Stat eme nt** **Verif ied Figur e/FS** **Vari ance**", null, null, "**Liabilities (UGX) \u201cBn\u201d** **Sum mar y Stat eme nt** **Veri fied Figu re/F S** **Vari ance**", null, null, "**Net worth (UGX) \u201cBn\u201d** **Sum mar y Stat eme nt** **Veri fied Figu re/F S** **Vari ance**", null, null], ["10", "Uganda Printing and Publishing Corporation", "16.2 1", "4.53", "11.6 8", "30.5 6", "11.6 8", "18.8 8", "30.5 6", "9.32", "21.24", "6.74", "27.2 8", "(20. 54)", "6.96", "6.66", "0.30", "30.3 3", "29.9 3", "0.40"], ["11", "Uganda Railways Corporation", "(189 .99)", "386. 89", "(576 .88)", "3,78 6.51", "3,78 1.75", "4.76", "151. 26", "63.7 8", "87.47", "3,71 4.76", "3,76 1.28", "(46. 52)", "229. 15", "64.5 6", "164. 59", "3,63 6.87", "3,76 0.50", "(123 .63)"], ["12", "Deposit Protection Fund Uganda", "-", "-", "-", "-", "-", "-", "1.40", "1.40", "-", "8.00", "8.00", "-", "55.5 7", "55.5 7", "-", "1,34 9.43", "1,34 9.43", "-"], ["13", "Kiira Motors Corporation Limited", "338. 21", "336. 38", "1.83", "-", "1.83", "(1.8 3)", "73.3 4", "73.3 6", "(0.02 )", "227. 49", "227. 49", "-", "0.64", "0.64", "-", "300. 19", "300. 21", "(0.0 2)"], ["14", "Mandela Stadium Limited", "0.10", "0.10", "-", "-", "-", "-", "54.4 2", "54.8 9", "(0.47 )", "207. 47", "206. 99", "0.47", "1.19", "1.19", "-", "260. 69", "260. 69", "(0.0 0)"], ["15", "The Micro Finance Support Centre Ltd", "310. 97", "-", "310. 97", "-", "-", "-", "312. 16", "-", "312.1 6", "7.14", "-", "7.14", "63.6 0", "-", "63.6 0", "255. 71", "-", "255. 71"], ["16", "Post Bank Uganda Limited", "132. 66", "113. 57", "19.1 0", "2.95", "2.95", "-", "1,17 1.57", "853. 85", "317.7 3", "100. 14", "946. 60", "(846 .46)", "1,12 4.86", "810. 98", "313. 88", "146. 85", "135. 62", "11.2 4"], ["17", "Pride Microfinance Limited", "25.2 1", "-", "25.2 1", "-", "-", "-", "410. 27", "-", "410.2 7", "33.5 5", "-", "33.5 5", "284. 24", "-", "284. 24", "159. 58", "-", "159. 58"], ["18", "Uganda Post Limited", "19.4 9", "19.4 9", "(0.0 0)", "-", "-", "-", "23.1 6", "2.32", "20.84", "76.7 0", "94.7 7", "(18. 07)", "29.4 7", "29.4 7", "(0.0 0)", "70.3 9", "88.4 6", "(18. 07)"], ["19", "Uganda Broadcasting Corporation Limited", "293. 46", "-", "293. 46", "-", "-", "-", "34.2 9", "-", "34.29", "325. 88", "-", "325. 88", "54.1 8", "-", "54.1 8", "305. 99", "-", "305. 99"]], "metadata": {"headings": [{"headings_0": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 334, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["No", "Entity", "Share Capital (UGX) \u201cBn\u201d Sum mar y Stat eme nt Veri fied Figu re/F S Vari ance", "None", "None", "Other Reserves (UGX) \u201cBn\u201d Sum mar y Stat eme nt Veri fied Figu re/F S Vari anc e", "None", "None", "Financial Assets(current assets) (UGX) \u201cBn\u201d Sum mary Stat eme nt Veri fied Figu re/F S Varia nce", "None", "None", "Non-Financial Assets(non-current assets) (UGX) \u201cBn\u201d Sum mar y Stat eme nt Verif ied Figur e/FS Vari ance", "None", "None", "Liabilities (UGX) \u201cBn\u201d Sum mar y Stat eme nt Veri fied Figu re/F S Vari ance", "None", "None", "Net worth (UGX) \u201cBn\u201d Sum mar y Stat eme nt Veri fied Figu re/F S Vari ance", "None", "None"], "type": "table"}}, {"content": "334", "metadata": {"headings": [{"headings_0": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 334, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["No", "**Entity**", "**Share Capital (UGX) \u201cBn\u201d** **Sum mar y Stat eme nt** **Veri fied Figu re/F S** **Vari ance**", null, null, "**Other Reserves (UGX) \u201cBn\u201d** **Sum mar y Stat eme nt** **Veri fied Figu re/F S** **Vari anc e**", null, null, "**Financial Assets(current assets) (UGX) \u201cBn\u201d** **Sum mary Stat eme nt** **Veri fied Figu re/F S** **Varia nce**", null, null, "**Non-Financial Assets(non-current** **assets)** (UGX) \u201cBn\u201d** **Sum mar y Stat eme nt** **Verif ied Figur e/FS** **Vari ance**", null, null, "**Liabilities (UGX) \u201cBn\u201d** **Sum mar y Stat eme nt** **Veri fied Figu re/F S** **Vari ance**", null, null, "**Net worth (UGX) \u201cBn\u201d** **Sum mar y Stat eme nt** **Veri fied Figu re/F S** **Vari ance**", null, null], ["20", "Uganda Electricity Distribution Company Limited", "249. 97", "249. 97", "(0.0 0)", "-", "-", "-", "150. 76", "150. 82", "(0.06 )", "1,78 6.34", "1,80 1.10", "(14. 76)", "1,76 3.32", "1.78", "1,76 1.55", "173. 77", "174. 88", "(1.1 0)"], ["21", "Uganda Electricity Transmission Company Limited", "1,53 0.67", "1,53 3.73", "(3.0 6)", "-", "85.7 8", "(85. 78)", "1,67 2.74", "1,56 7.28", "105.4 5", "4,05 1.38", "4,02 4.03", "27.3 5", "3,87 6.81", "3,69 5.53", "181. 27", "1,84 7.31", "1,89 5.78", "(48. 47)"]], "metadata": {"headings": [{"headings_0": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 335, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["No", "Entity", "Share Capital (UGX) \u201cBn\u201d Sum mar y Stat eme nt Veri fied Figu re/F S Vari ance", "None", "None", "Other Reserves (UGX) \u201cBn\u201d Sum mar y Stat eme nt Veri fied Figu re/F S Vari anc e", "None", "None", "Financial Assets(current assets) (UGX) \u201cBn\u201d Sum mary Stat eme nt Veri fied Figu re/F S Varia nce", "None", "None", "Non-Financial Assets(non-current assets) (UGX) \u201cBn\u201d Sum mar y Stat eme nt Verif ied Figur e/FS Vari ance", "None", "None", "Liabilities (UGX) \u201cBn\u201d Sum mar y Stat eme nt Veri fied Figu re/F S Vari ance", "None", "None", "Net worth (UGX) \u201cBn\u201d Sum mar y Stat eme nt Veri fied Figu re/F S Vari ance", "None", "None"], "type": "table"}}, {"content": [["No", "**Entity**", "**Share Capital (UGX) \u201cBn\u201d** **Sum mar y Stat eme nt** **Veri fied Figu re/F S** **Vari ance**", null, null, "**Other Reserves (UGX) \u201cBn\u201d** **Sum mar y Stat eme nt** **Veri fied Figu re/F S** **Vari anc e**", null, null, "**Financial Assets(current assets) (UGX) \u201cBn\u201d** **Sum mary Stat eme nt** **Veri fied Figu re/F S** **Varia nce**", null, null, "**Non-Financial Assets(non-current** **assets)** (UGX) \u201cBn\u201d** **Sum mar y Stat eme nt** **Verif ied Figur e/FS** **Vari ance**", null, null, "**Liabilities (UGX) \u201cBn\u201d** **Sum mar y Stat eme nt** **Veri fied Figu re/F S** **Vari ance**", null, null, "**Net worth (UGX) \u201cBn\u201d** **Sum mar y Stat eme nt** **Veri fied Figu re/F S** **Vari ance**", null, null], ["20", "Uganda Electricity Distribution Company Limited", "249. 97", "249. 97", "(0.0 0)", "-", "-", "-", "150. 76", "150. 82", "(0.06 )", "1,78 6.34", "1,80 1.10", "(14. 76)", "1,76 3.32", "1.78", "1,76 1.55", "173. 77", "174. 88", "(1.1 0)"], ["21", "Uganda Electricity Transmission Company Limited", "1,53 0.67", "1,53 3.73", "(3.0 6)", "-", "85.7 8", "(85. 78)", "1,67 2.74", "1,56 7.28", "105.4 5", "4,05 1.38", "4,02 4.03", "27.3 5", "3,87 6.81", "3,69 5.53", "181. 27", "1,84 7.31", "1,89 5.78", "(48. 47)"], ["22", "Uganda National Oil company Limited", "10.0 2", "1,28 8.92", "(1,2 78.9 0)", "122. 62", "-", "122. 62", "1,90 2.42", "657. 92", "1,244 .50", "6.84", "619. 38", "(612 .54)", "629. 61", "17.1 1", "612. 50", "1,27 9.65", "1,26 0.09", "19.5 6"], ["23", "Uganda Property Holdings Limited", "15.5 2", "15.5 2", "-", "255. 82", "255. 82", "-", "6.74", "6.74", "-", "289. 49", "289. 49", "-", "0.55", "0.55", "-", "295. 69", "295. 69", "-"], ["24", "Kilembe Mines Limited", "0.19", "-", "0.19", "29.2 0", "-", "29.2 0", "7.66", "-", "7.66", "28.7 4", "-", "28.7 4", "8.18", "-", "8.18", "28.2 1", "-", "28.2 1"], ["25", "National Housing & Construction Company Limited", "103. 04", "103. 04", "-", "35.1 0", "36.1 0", "(1.0 1)", "29.8 0", "115. 68", "(85.8 7)", "624. 95", "583. 14", "41.8 1", "72.0 9", "698. 81", "(626 .72)", "582. 66", "613. 39", "(30. 73)"], ["26", "Housing Finance Bank Ltd", "122. 00", "-", "122. 00", "-", "-", "-", "1,68 1.23", "-", "1,681 .23", "69.4 6", "-", "69.4 6", "1,43 6.48", "-", "1,43 6.48", "314. 21", "-", "314. 21"], ["27", "Uganda Air Cargo Limited", "16.2 9", "16.2 9", "-", "-", "123. 20", "(12 3.20 )", "24.4 4", "24.4 4", "-", "78.9 7", "78.9 7", "-", "7.47", "7.47", "-", "95.9 4", "95.9 4", "-"], ["28", "Uganda Development Bank Limited", "1,02 9.10", "1,02 9.10", "-", "33.7 9", "33.7 9", "-", "1,46 8.41", "1,46 8.41", "-", "51.7 1", "51.7 1", "-", "291. 37", "291. 37", "-", "1,22 8.75", "1,22 8.75", "-"]], "metadata": {"headings": [{"headings_0": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}], "page": 335, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["No", "Entity", "Share Capital (UGX) \u201cBn\u201d Sum mar y Stat eme nt Veri fied Figu re/F S Vari ance", "None", "None", "Other Reserves (UGX) \u201cBn\u201d Sum mar y Stat eme nt Veri fied Figu re/F S Vari anc e", "None", "None", "Financial Assets(current assets) (UGX) \u201cBn\u201d Sum mary Stat eme nt Veri fied Figu re/F S Varia nce", "None", "None", "Non-Financial Assets(non-current assets) (UGX) \u201cBn\u201d Sum mar y Stat eme nt Verif ied Figur e/FS Vari ance", "None", "None", "Liabilities (UGX) \u201cBn\u201d Sum mar y Stat eme nt Veri fied Figu re/F S Vari ance", "None", "None", "Net worth (UGX) \u201cBn\u201d Sum mar y Stat eme nt Veri fied Figu re/F S Vari ance", "None", "None"], "type": "table"}}, {"content": "335 \nANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "metadata": {"headings": [{"headings_0": {"content": "b) Inconsistencies in the statement of financial position", "page": 333, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 335, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Adapting  to Climate Change in The Lake Victoria Basin (ACC-LVB)", "Climate Change, Natural Resources, Environment and Water Management Development", "Unqualified", "I noted that; \uf0b7 Management never prepared a project concept note contrary to the requirements of the Project Development Committee Guidelines, 2016.  \uf0b7 A project profile was also not prepared contrary to the requirements of the Project Development Committee Guidelines, 2016.  \uf0b7 Feasibility studies were not undertaken before commencement of the Project.  \uf0b7 The Project was implemented without ever being in the Public Investment Plan contrary to the guidelinesmini.  \uf0b7 All (100%) of the expected project disbursements of USD 520,000 (1,880,598,906) were received as planned.  \uf0b7 I sampled twelve (12) activities worth UGX 1,872,000,000 and nine (9) activities worth UGX 1,763,358,817 had been fully achieved while three (3) activities worth UGX 108,641,183 were partially achieved.  \uf0b7 The entire budget of UGX 577,917,601, all (100%) was available for spending during the financial year under review.  \uf0b7 Out of the total available funds of UGX 577,917,601, a sum of UGX 469,349,264 was spent representing an absorption level of 81.2%."], ["Africa Institute for Strategic Animal Resource Services and Development (AFRISA)  Ended 30th June 2019.", "Human Capital Development Programme", "Unqualified", "I noted that; \uf0b7 AFRISA collected education levies (Tuition fees) of UGX.330,402,100 out of the budgeted educational levies of UGX.540,000,000. This resulted in a shortfall of UGX.209,597,900 which is 39% of the budget.  \uf0b7 The current AFRISA Executive Director (ED) is also the Company Board Chairperson, thus creating weakness in governance.  \uf0b7 UGX.2,715,840 was deducted as WHT from suppliers but had not been remitted to URA by the end of the financial year."], ["African Centre for Agroecology and Livelihood Systems (ACALISE) Project  No.", "Human Capital Development Programme", "Unqualified", "\uf0b7 Out of the funds of USD 1,182,043, IDA disbursed only USD 796,113 (67%), leading to a shortfall of USD 385,930 (33%).  \uf0b7 Out of the available funds amounting to USD 1,498,506 (receipt of USD 796,113 and balance brought forward of USD 702,393) for the project, only USD 1,035,396 (69%) was spent, leaving an unspent balance of USD 463,110.  \uf0b7 The farm is running at a deficit of USD 7,772.17"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 336, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Entity Name", "Programme name", "Opinion", "Summary of Key Findings"], "type": "table"}}, {"content": "336", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 336, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["126974, Loan No. 5797-UG", "", "", "\uf0b7 A number of items were purchased for the radio station but were not captured in the ACALISE fixed assets register."], ["Agricultural Cluster Development Project  Ida Credit (ACDP)", "Agro-Industrialization Programme", "Unqualified", "I noted that; \uf0b7 ACDP did not have an approved concept note and project profile by PS/ST and Development Committee respectively and there was no evidence of the economic, environmental, social and financial analysis that was undertaken before the Project approval. \uf0b7 Out of the expected total disbursement of UGX.546Bn, UGX.536.6Bn was actually disbursed leaving a balance of UGX.9.546Bn undisbursed. \uf0b7 Out of the sampled 6 activities worth UGX.333.93Bn, 1 activity worth UGX.2.012Bn had been fully achieved while the remaining 5 activities worth UGX.331.92Bn were yet to be achieved. \uf0b7 Out of the approved budget of UGX.160.696Bn, UGX.74.75Bn was available for spending, resulting in a shortfall of UGX.72.015Bn (47%). Out of the total available funds of UGX.74.75Bn, UGX.72.015Bn was spent resulting in an unspent balance of UGX.2.735Bn representing an absorption level of 96%. \uf0b7 Three (3) activities worth UGX.44.881Bn undertaken were not conducted in a timely manner and were not of expected quality and quantity. \uf0b7 The project lacked adequate sustainability of the Project Investments. \uf0b7 There were unremitted beneficiary farmer balances and Agro- input balances worth UGX.8.903Bn held by UBA and BOU. \uf0b7 Only 208 ACCEs and 150 RPOs have been supported a performance of 69% and 5% of the target respectively. Out of 358 supported farmer groups with matching grants, 100 matching grant facilities were non-operational while 33 facilities were not completed with some facilities lacking the roof, latrines, painting and floor screed. \uf0b7 Out of the planned 334 bottlenecks/chokes to be rehabilitated, only 133 road choke points equivalent to 1,031.5Km (37%) had been worked on."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 337, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Entity Name", "Programme name", "Opinion", "Summary of Key Findings"], "type": "table"}}, {"content": "337", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 337, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "", "\uf0b7 There were significant delays of more than 10 months in the procurement of 2000 tablet computers and rehabilitative works on 24Kms of Farm Access Roads. \uf0b7 There was lack of detailed designs, cases of expired performance and advance payment guarantees, delays ranging from 95 to 628 days to effect payments, stalled works, unsupported payments, quality deficiencies and over payments on a sample of projects.", null], ["Agricultural Credit Facility (ACF)", "Agro-Industrialization Programme", "Unqualified", "\uf0b7 There were no reportable issues"], ["Agriculture Value  Chain Development Project  (AVCDP)", "Agro-Industrialization", "Unqualified", "\uf0b7 The Project had a concept note, project profile and Feasibility study prepared in line with the Development Committee Guidelines.  \uf0b7 Out of an expected cumulative total disbursement of UGX.304.379Bn, UGX.119.733Bn was actually disbursed as at 30th June 2023, leaving a balance of UGX.3.932Bn undisbursed.  \uf0b7 I sampled 48 activities worth UGX.208,705,576,960 and noted that targets for 12 activities worth UGX.25,629,033,233 had been fully achieved, while targets for the remaining 36 activities worth UGX.183,076,543,727 were yet to be completed.  \uf0b7 The Project had an approved budget for FYR.2022/2023 of UGX.84.02Bn, out of which UGX.80.67Bn was available for spending, resulting in a shortfall of UGX.3.35Bn representing 96% performance  \uf0b7 Out of the total available funds of UGX.80.67Bn, only UGX.52.91Bn was spent resulting in unspent balance of UGX.27.76Bn representing an absorption level of 66%. The unspent Project operational funds were still held on the Project accounts. \uf0b7 The Project had an average planned duration of 120 days (4 months) for undertaking procurements. However, four procurements worth 14.4Bn were undertaken for an average of 505 days (17 months) each. In another instance, a procurement took 600 days (20 months) since its initiation which significantly affected service delivery."], ["Albertine Region Sustainable Development Project (ARSDP-MoES)", "Sustainable Urbanisation & Housing", "Unqualified", "I observed the following; \uf0b7 The ARSDP project had not exited the Public Investment Plan by 30th April 2023, yet it had closed.  \uf0b7 Whereas the total expected cumulative disbursements of the project funds to date was USD 34,299,830 only USD 32,047,226 was realized representing 93% as at 30th April 2023 when the project closed."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 338, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Entity Name", "Programme name", "Opinion", "Summary of Key Findings"], "type": "table"}}, {"content": "338", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 338, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 A sample of thirty-seven (37) activities valued at USD 26,515,968 revealed that targets for all the thirty-Seven (37) activities of USD 26,515,968.0 had been fully achieved.", null, null], ["Albertine Regional Sustainable Development Project  (ARSDP) (Ida Loan  Agreement Cr 54060 \u2013 Ug)", "Human Capital Development", "Unqualified", "The following was observed; \uf0b7 The Albertine Regional Sustainable Development Project should have exited the Public Investment Plan by 30th June 2023. However, at the time of audit (November 2023), there was no evidence that the project had exited the PIP.  \uf0b7 Whereas the civil works of the project were complete and the project handed over UNRA by the contractor, a total of UGX.18,154,768,933 and USD 3,704,733 remained unpaid as 30th June 2023.  \uf0b7 Out of the expected total disbursement as per financing agreement of USD 75,890,000, the project utilized the donor funds of USD 68,104,000 that were made available. However, the undisbursed funds of USD 7,786,000 was incurred as foreign exchange losses over the project lifetime arising from delayed completion of civil works.  \uf0b7 Out of the expected GOU counterpart funding of USD 6,890,000, USD 4,630,000 were disbursed as at 30th June 2023 leaving a balance of USD 2,260,000.  \uf0b7 The project had UGX.49,054,325,373 available for spending for the financial year 2022/2023 however, no project work plan/budget was provided for audit and yet all the funds were spent.  \uf0b7 There was no project completion report prepared awaiting final accounts."], ["ANDREW W. MELLON FOUNDATION GRANT  NO. (1808-06062) ON DECOLONIZATI ON,  THE DISCIPLINES AND  THE UNIVERSITY", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportables issues."], ["Arua Hospital", "Human capital development", "Unqualified", "\uf0b7 According to the approved budget, the RRH was supposed to collect revenue to the tune of UGX. 151,000,000 however, by the end of the year only UGX. 130,056,700 had been collected representing 86% performance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 339, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Entity Name", "Programme name", "Opinion", "Summary of Key Findings"], "type": "table"}}, {"content": "339", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 339, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Assessment of implementation of nine (9) outputs with twelve (27) activities worth UGX.8.1Bn revealed that Eight (8) outputs with twenty (25) activities and expenditure worth UGX. 1.5Bn were fully implemented while One (1) output with two (two) activities worth UGX. 6.5Bn. were partially implemented.  \uf0b7 Arua RRH had 283 employees on the IPPS payroll of which 260 (92%) were fully verified, 15 (5%) partially verified, 8 (3%) did not show up.  \uf0b7 A total of 71 employees on the payroll had inconsistencies in their dates of birth, captured in the payroll and data captured by NIRA on the National IDs.  \uf0b7 I noted that UGX. 0.015Bn was paid to 3 staff who had either been retired, transferred, absconded or died. These resulted into financial loss to government. \uf0b7 Out of 360 approved positions, a total of 269 positions were filled leaving a gap of 92 vacant positions. In addition, 15 positions were over-filled.  \uf0b7 The hospital received off budget financing of UGX 3.19 Bn that was spent and not reported through the IFMS system. There was no approval of the funding by the Minister of Finance.  \uf0b7 Out of the total funds released to NMS of UGX.1,38Bn deliveries worth UGX.80,905,600 were not made by.  \uf0b7 The Referral Hospital had an x-ray duo-diagnostic heavy duty machine that was non-functional due to failure to update its software.  \uf0b7 The hospital had unauthorised multiyear commitments of UGX 8.5Bn.", null, null], ["Atomic Energy Council (AEC)", "Energy Development", "Unqualified", "I observed the following; \uf0b7 Out of the Council\u2019s approved budget of UGX 56.87Bn, UGX 11.24Bn was allocated and realized by GOU representing a performance of 20%. The shortfall affected implementation of activities, such as; recruitment, monitoring of radiation facilities, construction of a technical support block, and procurement of environmental monitoring equipment, among others. \uf0b7 UGX 0.52 billion the Council collected UGX 0.33 billion (63%). The unmet revenue of UGX 0.193 billion was linked to insufficient funding from the Government of Uganda, resulting in constraints on inspection and enforcement efforts. \uf0b7 Of the 47 staff on AEC\u2019s April 2023 payroll, 43 staff appeared for the validation exercise and were fully verified, two (2) employees were away on study leave and were left on the payroll pending validation upon their return, while two (2) other employees had been terminated at the time of validation and therefore removed"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 340, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Entity Name", "Programme name", "Opinion", "Summary of Key Findings"], "type": "table"}}, {"content": "340", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 340, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "from the payroll. I further noted that out of the 71 approved positions in the staff establishment, 47 (66%) were filled, leaving 25 positions vacant. \uf0b7 AEC did not include domestic arrears in its annual budget for prior year outstanding commitments, despite reporting a payables balance of UGX 1,342,139,647 in the financial statements.", null, null], ["A-Lite  Vein Locator Project of  Mbarara University of Science  and Technology (Must)", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues"], ["Bank of Uganda", "Development Plan Implementation", "Unqualified", "I noted that; \uf0b7 The financial instruments amounted to UGX 21,638 Bn as at 30 June 2023 (30 June 2022: UGX 18,496 Bn). The allowance for expected credit losses recognised on these financial assets amounted to UGX 376Bn as at 30 June 2023 (30 June 2022: UGX 355 Bn). The determination of expected credit losses was considered a key audit matter because of the significant amounts involved, related estimation uncertainty and the significant subjective judgments involved. \uf0b7 At the year-end, there were pending legal cases and contractual claims where the Bank was a party. Upon resolution of any pending legal matter, the Bank may be forced to incur costs in excess of the established provisions. The determination of legal and contractual claims provisions and contingent liabilities was considered a key audit matter because of the significance of the potential amounts involved, related estimation uncertainty and the significant subjective judgments involved. I also considered that the related disclosures are important to the understanding of the financial statements including that it is possible that the financial position, results of operations or cash flows of the Bank could be materially affected if the outcome is different from the Bank\u2019s assessment."], ["Biennial Update Report (BUR) for the Six Months", "Natural Resources, Environment, Climate", "Unqualified", "I noted that; \uf0b7 Out of the expected total disbursements of USD 342,000 only USD 310,575 (91%) was disbursed."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 341, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Entity Name", "Programme name", "Opinion", "Summary of Key Findings"], "type": "table"}}, {"content": "341", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 341, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "Change, Water and Land Management", "", "\uf0b7 Out of the total available funds of US$ 7,928, US$ 7,405 was spent representing an absorption level of 93%. The unspent funds of US$ 523 were still held on the project bank accounts in BOU."], ["Building and Reflecting on Interdisciplinar y PHD Studies for  Higher Education Transformation \u201d - NORHED II Project  of Makerere University", "Human Capital Development", "Unqualified", "\uf0b7 There were no material issues to report"], ["Bukalasa Agricultural College", "Agro-Industrialization", "Unqualified", "I observed that; \uf0b7 During the financial year 2022/2023, Bukalasa Agricultural College (BAC) had a budget of UGX.8.151 Bn out of which UGX.5.699 Bn was received. \uf0b7 According to the approved NTR estimates for the FYR 2022/2023, the entity budgeted to collect UGX.5.874 Bn during the financial year. However, by the end of the year UGX.3.275 Bn had been collected representing a 55.8% performance \uf0b7 The College had UGX.7.15Bn10 available for spending for the year out of which UGX.6.35 was spent leaving a balance of UGX. 0.8Bn representing 89% utilization. \uf0b7 Four (04) sampled activities with a total budget of UGX.1.834 Bn for assessment which was 22.5% of the total approved budget. I reviewed the extent of quantification and implementation of these activities and noted that all of them were not quantified to enable assessment of performance. \uf0b7 Bukalakasa Agricultural College had outstanding commitments as at the year end to the tune of UGX.302.826 Mn. Comparatively, last financial year, management"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 342, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Entity Name", "Programme name", "Opinion", "Summary of Key Findings"], "type": "table"}}, {"content": "342", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 342, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "reported outstanding arrears of UGX.240.208 Mn representing a 26% growth in domestic arrears.", null, null], ["Bukalasa Agricultural College for the financial year ended 30th June 2022", "Agro-Industrialization", "Unqualified", "I noted that; \uf0b7 The Comparatives for goods and services in the financial statements were misstated by UGX.5,761,367,831 arising out of unaccounted for funds worth UGX.2,003,605,173 and doubtful supplies worth UGX.1,209,016,885 relating to the financial year 2020/2021. \uf0b7 The College was implementing a contract to Supply, deliver, install, train users and commissioning of equipment for the College and affiliated Institutions during the year however, based on the procedures undertaken, I noted significant delays (sometimes of 40 Months), inappropriate designs and operational challenges. There is a risk that this will affect the usability of the facility and service delivery."], ["Busitema University", "Human capital development", "", "I noted that; \uf0b7 The entity budgeted to collect UGX 8.91Bn during the year. However, by the end of the year UGX 12.043Bn had been collected representing a 135% performance. \uf0b7 The entity had an approved budget of UGX.61.55Bn from the various programmes out of which UGX.52.44Bn was warranted resulting in a shortfall of UGX.9.1Bn representing an 85.2% performance. \uf0b7 A total of 34 employees on the Main payroll had inconsistencies in their names, NINs, dates of birth and gender captured in the main and short-term contract payrolls and data captured by NIRA on the National Identity cards. \uf0b7 I noted that out of the UGX.126,234,401,600 budgeted and approved wage funds for the four financial years, only UGX.120,434,937,493 was spent giving rise to unspent balances amounting to UGX.5,799,464,107 \uf0b7 A total of 101 staff were paid a total of UGX.1,097,477,050 off the IPPS/HCMS payroll. This leads to challenges in tracking of Government expenditure on the payroll. Ascertaining the exact amount of Government wage is rendered difficult."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 343, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Entity Name", "Programme name", "Opinion", "Summary of Key Findings"], "type": "table"}}, {"content": "343", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 343, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that out of 3,559 approved positions, a total of 503 positions were filled leaving a gap of 3,056 vacant positions. Relatedly, 14 staff on the payroll were not on the staff list. \uf0b7 Whereas the entity had domestic arrears brought forward from the financial year 2021/22 of UGX.1,934,862,769 they were not adequately budgeted for. Relatedly, the entity made payments of UGX.356,883,724 for prior year domestic arrears but these had not been budgeted for \uf0b7 It was noted that, the faculty of Science and Education at Nagongera Campus currently has three (3) laboratories with a capacity of less than 40 students each, which is inadequate to support teaching, research, pilot studies and incubation of prototypes. \uf0b7 The faculty of Health Sciences had 551 students enrolled with only 27 virtual desktop computers and 2 desktop servers in the computer laboratory. It was further noted that all the 27 computers available for students were not in use because they required a license to operate. \uf0b7 It was noted that out of thirteen (13) programs only three (3) had been developed, awaiting accreditation from NCHE, Maritime Administration (MoWT) and international accreditation body while others were still under development.", null, null], ["Business Technical and Vocational Education Support Project No. Uga-1022 of The Ministry of Education and Sports", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues"], ["Butabika National Referral Mental Hospital", "Human Capital Development", "Unqualified", "I observed that; \uf0b7 Out of the total receipts for the financial year of UGX.21.67Bn, only UGX.21.57 Bn was spent by the entity resulting in an unspent balance of UGX.0.1Bn (representing an absorption level of 99.5%). As a result, I assessed the implementation of eight"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 344, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Entity Name", "Programme name", "Opinion", "Summary of Key Findings"], "type": "table"}}, {"content": "344 \n(8) outputs that had been fully quantified with a total of thirty-five (35) activities and noted that three (3) outputs with five (6) activities were fully implemented while five (5) outputs with twenty nine (29) activities were partially implemented.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 344, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of the 416 employees on the Hospital payroll, 403 were fully verified, 11 employees on the payroll did not appear and of these 1 was away on official duties while 10 were confirmed either dead, absconded or retired by the time of validation. In addition a total of 2 were not on the payroll but presented all the prerequisite documents and were therefore included on the validated payroll.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 345, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 345, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- A total of 86 employees on the main payroll had inconsistencies in their names, NINs, dates of birth and gender captured on the main and short-term contract payrolls and data captured by NIRA on the National Identity cards.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 345, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 345, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of the UGX.28,790,398,719 Budgeted and approved wage funds for the period 2019/20 to 2022/23, only UGX.26,424,276,252 was spent giving rise to unspent balances amounting to UGX.2,548,122,664.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 345, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 345, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The Hospital made underpayments of salaries of UGX.1,197,615 to 5 employees, while overpayments of UGX.31,826,343 were made to 101 employees, and underpayments of UGX.41,593,434 to 331 employees due to wrong scales/notches. One (1) staff was paid a total of UGX.14,566,690 off the IPPS/HCMS payroll. Furthermore, payment of UGX.82,961,766 to 36 short-term staff appointed by the Hospital was not processed through IPPS.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 345, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 345, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of 530 approved positions, a total of 414 positions were filled leaving a gap of 116 vacant positions.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 345, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 345, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Three (3) on-going court cases worth UGX.568,584,596 were not disclosed in the Hospital\u2019s financial statements.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 345, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 345, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- There was inadequate budgeting for domestic arrears by the Hospital which stood at UGX.246,284,770 at the beginning of the financial year.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 345, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "- There was inadequate budgeting for essential medicines, unresolved discrepancies in delivery of medical supplies, poor condition of the medicines store, drug stock outs and staffing gaps in key positions.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 345, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n345", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 345, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 The hospital had a nonfunctional digital xray and printer, failed to decommission non functional medical equipment and insufficient funding for maintenance of medical equipment. \uf0b7 Regional mental health units had challenges of lack of critical staff, designated space and infrastructure to accommodate mental health patients, drug shortages, and insufficient outreach and technical supervision by Butabika Hospital. \uf0b7 Of the 13,576 patients received in the year 2,175 had escaped from the hospital. \uf0b7 The Hospital Board did neither prepared annual work plans with clear performance indicators and targets nor quarterly reports for submission to the appointing authority hence monitoring of the board and annual assessment by the appointing authority was not done.", null, null], ["Capacity Building  for Socially Just and Sustainable Energy Transition in East  Africa (SET) Project", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues"], ["Capacity Building  for Research Based Teachers (CABUTE) Project  No. 61200 Under NORHED  II Programme", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues"], ["Capital Markets Authority (CMA)", "Private Sector Development", "Unqualified", "I noted that; \uf0b7 Capital Markets Authority (CMA) had an approved NTR estimate of UGX.4.24Bn for the FY 2022/2023, out of which UGX.3.283Bn had been collected by the end of the year, representing a 77% performance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 346, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "346", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 346, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 CMA had an approved budget of UGX.8.57Bn from its one program out of which UGX.6.836Bn was warranted representing a 79.76% performance.  \uf0b7 Audit noted that a total of 31 (100%) employees of CMA who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified.  \uf0b7 Out of 41 approved positions on the CMA Structure, a total of 31 positions were filled, leaving a gap of 10 vacant positions.  \uf0b7 CMA had failed to align its annual budget with the CMA Industry masterplan.  \uf0b7 CMA did not conduct an evaluation on the Functioning of the Board  \uf0b7 I noted the CMA had failed to constitute a Capital Markets Tribunal.  \uf0b7 CMA has not issued Regulations prescribing fees for various categories of applicants of authorized advisers, transaction advisers, authorized registrars, custodian license, venture capital funds, and commodity exchange, commodities brokers and market adviser  \uf0b7 CMA did not collect security deposits for brokers and dealers amounting to UGX.45Mn.  \uf0b7 CMA had failed to license primary dealers of Government Bonds.", null, null], ["Capital Markets Authority- Investor Compensation Fund Uganda (ICF)", "Private Sector Development", "Unqualified", "I observed that; \uf0b7 There was irregular composition of the signatories to the ICF bank account with no representative from the Finance department as required in the Treasury Instructions.  \uf0b7 The ICF did not have clear cut criteria on how withdrawals are to be made from the Fund."], ["CASH-IN PRIVATELY MANAGED  CASH TRANSFERS IN AFRICA PROJECT", "Private Sector Development", "Unqualified", "\uf0b7 Out of DKK 1,230,589.93 available to spend, only DKK 571,376.99 (USD 84,149.78) was spent by the project resulting in under absorption of DKK 659,212.94 (USD 89,436.11), implying underperformance of 54%. \uf0b7 Makerere University, being the Partner Institution did not return unspent amounts worth DKK 659,212.94 (USD 89,436.11) to the coordinating Institution. \uf0b7 Program funds were placed on a general College pool account in Standard Chartered Bank contrary to the requirements of the agreement of having a separate bank account."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 347, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The hospital had a nonfunctional digital xray and printer, failed to decommission non functional medical equipment and insufficient funding for maintenance of medical equipment. \uf0b7 Regional mental health units had challenges of lack of critical staff, designated space and infrastructure to accommodate mental health patients, drug shortages, and insufficient outreach and technical supervision by Butabika Hospital. \uf0b7 Of the 13,576 patients received in the year 2,175 had escaped from the hospital. \uf0b7 The Hospital Board did neither prepared annual work plans with clear performance indicators and targets nor quarterly reports for submission to the appointing authority hence monitoring of the board and annual assessment by the appointing authority was not done.", "None", "None"], "type": "table"}}, {"content": "347", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 347, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["City-Wide Inclusive Sanitation Program Grant OPP1179828  for Year Ended 30th November 2022", "Public Sector Transformation", "Unqualified", "I noted that; \uf0b7 NPA program's activities were not included in the approved KCCA policy statement for the financial years 2021/2022 and 2022/2023. This implies that Parliament did not approve the program activities and work plans as required.  \uf0b7 There was a shortfall in GoU funding to the tune of USD. 38,835 representing 18.5% of the budget. Similarly, the programme had a shortfall in releases from external financing amounting to USD.64,471, representing 3.5% of the approved budget.  \uf0b7 The programme failed to absorb USD.730,551, representing an absorption level of 59.1%. As a result, I noted that out of the eighteen (18) outputs with fifty-four (54) activities worth USD 1,851,707 planned for execution, six (6) outputs were fully implemented, ten (10) outputs were partially implemented, while two (2) outputs remained unimplemented.  \uf0b7 USD 64,470.71 garnished off the program's account on 27th December 2018 to settle other KCCA obligations (the creditor) had not been repaid to the program account by KCCA.  \uf0b7 The programme accumulated domestic arrears position at the close of the financial year stood at USD. 51,107.  \uf0b7 The programme was experiencing challenges constructing public toilet facilities. At the time of audit (i.e. February 2023), all contracts with providers had expired. Kyanja Agriculture Resource Centre and City Square sites were at 87.5% progress; the works of Nakawa market, Salaama and Kaboowa sites had not commenced and Kalerwe site was at 87% physical progress."], ["Centres  For Disease Control and Prevention (CDC) KCCA component", "Human Capital Development", "Unqualified", "I observed that; \uf0b7 Management manually numbered payment vouchers for project expenses. Manually written references have the inherent risk of human errors.  \uf0b7 There were unreconciled variances between the costs reported in the quarterly financial reports and costs recorded in the Schedule of Expenditure of Federal Award (SEFA) from the system totalling USD.78,675.  \uf0b7 The Quarter 1 and Quarter 4 reports were not submitted to CDC on time; delaying by 16 days and 2 days respectively. This implies delay in accounting for funds which may disrupt donor relations.  \uf0b7 Statutory obligations for the months of September 2021, October 2021, November 2021, December 2021, February 2022, March 2022 and April 2022 were not made"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 348, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The hospital had a nonfunctional digital xray and printer, failed to decommission non functional medical equipment and insufficient funding for maintenance of medical equipment. \uf0b7 Regional mental health units had challenges of lack of critical staff, designated space and infrastructure to accommodate mental health patients, drug shortages, and insufficient outreach and technical supervision by Butabika Hospital. \uf0b7 Of the 13,576 patients received in the year 2,175 had escaped from the hospital. \uf0b7 The Hospital Board did neither prepared annual work plans with clear performance indicators and targets nor quarterly reports for submission to the appointing authority hence monitoring of the board and annual assessment by the appointing authority was not done.", "None", "None"], "type": "table"}}, {"content": "348", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 348, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "on time. This may result in tax penalties from the responsible authorities causing financial loss to the project.  \uf0b7 There were variances between the actual costs and re-directed budget costs totalling USD.341,377. This renders the budgetary control ineffective.", null, null], ["Climate Change and Infectious Diseases - One Health  Approach (CIDIMOH) Project.", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues"], ["Climate Change and Infectious Diseases - One Health  Approach (CIDIMOH)- UBG Project", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues."], ["Climate Smart Agriculture in Sub-Saharan Africa (CSA) Project Under NORHED  II Programme", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues"], ["Co- Creating Knowledge for Local  Adaptation to Climate Change in  LDCS\u201d (COLOCAL) Project  No. 68823 Under NORHED  II Programme", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 349, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The hospital had a nonfunctional digital xray and printer, failed to decommission non functional medical equipment and insufficient funding for maintenance of medical equipment. \uf0b7 Regional mental health units had challenges of lack of critical staff, designated space and infrastructure to accommodate mental health patients, drug shortages, and insufficient outreach and technical supervision by Butabika Hospital. \uf0b7 Of the 13,576 patients received in the year 2,175 had escaped from the hospital. \uf0b7 The Hospital Board did neither prepared annual work plans with clear performance indicators and targets nor quarterly reports for submission to the appointing authority hence monitoring of the board and annual assessment by the appointing authority was not done.", "None", "None"], "type": "table"}}, {"content": "349", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 349, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Competitivenes s  and Enterprise Development Project (CEDP- AF) Component 1", "Sustainable Urbanisation & Housing", "Unqualified", "I noted that; \uf0b7 The Project had budgeted for donor funds of USD.20.6 Mn (UGX.92.19Bn) of which USD.18.8Mn (UGX.69.6Bn) was received during the year to be spent on different outputs. However, I noted that only UGX.8.36Mn (12%) was utilized leading to under-absorption of UGX.61.30Bn (88%).  \uf0b7 The project\u2019s work plan that was costed at UGX.92.19Bn and noted the activities worth UGX.64.47Bn have not been undertaken at all. It was established that only 9.1% of the planned activities were implemented.  \uf0b7 The project closure date is 31st May 2024. However, there was no documented evidence that Management has put in place sustainability measures to ensure that the gains made during the project lifetime are not lost once the project closes."], ["Competitivenes s  and Enterprise Development Project (CEDP- AF) Component 2-3", "Public Sector Transformation", "Unqualified", "I noted that; \uf0b7 UGX.27Mn was collected during the financial year. However, the funds in issue were never budgeted for nor appropriated in Aid Parliament.  \uf0b7 The project had remained with only 11 months to closure and yet several activities worth UGX.70Bn have not been executed.  \uf0b7 A total of UGX.50.19Bn for the FY 2022/2023 was planned to be spent on different outputs. However, only UGX.36.63Bn (73%) was utilised leading to under absorption of UGX.13.55Bn (27%).  \uf0b7 The Project had a contract with a consultant Engineer, which had expired on 5th May 2022 but continued engaging the consultant after the expiry of the contract and paid UGX.134.564Mn without supporting documents.  \uf0b7 The contract for the supply and delivery of a Boat for UWEC worth USD.695,000 expired without being performed, exposing the project to the risk of not realising the intended objectives. \uf0b7 The Project had incomplete construction projects with expired contracts at the Uganda Hotel and Tourism Training Institute, with 96% of civil works executed in Phase I and 65.6% in Phase II."], ["Contingencies Fund", "Development Plan Implementation", "Unqualified", "I noted that; \uf0b7 Parliament had only appropriated UGX.62.07Bn out of the required UGX.223.89Bn to the Contingencies Fund, leading to a deficit of UGX.161.822Bn."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 350, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The hospital had a nonfunctional digital xray and printer, failed to decommission non functional medical equipment and insufficient funding for maintenance of medical equipment. \uf0b7 Regional mental health units had challenges of lack of critical staff, designated space and infrastructure to accommodate mental health patients, drug shortages, and insufficient outreach and technical supervision by Butabika Hospital. \uf0b7 Of the 13,576 patients received in the year 2,175 had escaped from the hospital. \uf0b7 The Hospital Board did neither prepared annual work plans with clear performance indicators and targets nor quarterly reports for submission to the appointing authority hence monitoring of the board and annual assessment by the appointing authority was not done.", "None", "None"], "type": "table"}}, {"content": "350", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 350, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 The Office of the Prime Minister signed an MoU with M/S Post Bank Uganda Limited (PBU) dated 13th June 2023, to providetransfers to intended beneficiaries in districts of Bududa, Manafwa, Namisindwa and Sironko of Mt Elgon Sub region. I noted that a bank account was opened in July 2023 and UGX.9.55Bn was deposited. I however noted that by November 2023, the entire amount had not been put to the intended use", null, null], ["Coordinating Office  for Control  of Trypanosomiasi s in Uganda (COCTU)", "Agro - industrialization", "Unqualified", "I observed that; \uf0b7 The entity had an approved budget of UGX.3.35Bn out of which UGX.2.05Bn was warranted resulting in a shortfall of UGX.1.37Bn representing a 61% performance. \uf0b7 All the total warrants of UGX.2.05Bn availed to the entity during the year were utilized.  \uf0b7 The budgets for all the activities assessed were supported by individual activity costing and budgets.  \uf0b7 One (1) output that had been fully quantified with a total of 50 activities worth UGX.2.05Bn was partially implemented. Out of the 50 activities, the entity fully implemented 40 and 10 activities were partially implemented.  \uf0b7 Off-budget financing to the tune of UGX.316,606,000 which was not declared to the PSST and as such no supplementary appropriation was issued as guided by the PSST.  \uf0b7 A Physical headcount of COCTU Employees and the findings of the salary payroll audit are contained in a separate special payroll audit report of the Ministry of Agriculture Animal Industry and Fisheries"], ["Cotton Development Organization", "Agro-industrialization", "Unqualified", "I noted that; \uf0b7 Out of the budgeted NTR of UGX.4.26Bn, only UGX.3.05Bn was collected, representing a 28% under performance.  \uf0b7 Out of the approved budget of UGX.17.23Bn, UGX.16.82Bn was warranted resulting in a shortfall of UGX.0.41Bn (2%).  \uf0b7 Out of the total warrants of UGX.16.82Bn the entity utilized UGX.16.75Bn resulting in un-utilized warrants of UGX.0.074Bn representing 99.5% absorption level.  \uf0b7 All the 2 outputs sampled with a total of 7 activities worth UGX.13Bn were partially implemented. Out of the seven (7) activities, the entity fully implemented one (1) activity and the six (6) activities were partially implemented.  \uf0b7 UGX.0.066Bn was irregularly diverted from the activities on which it was budgeted and spent on other activities without seeking and obtaining the necessary approval."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 351, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The hospital had a nonfunctional digital xray and printer, failed to decommission non functional medical equipment and insufficient funding for maintenance of medical equipment. \uf0b7 Regional mental health units had challenges of lack of critical staff, designated space and infrastructure to accommodate mental health patients, drug shortages, and insufficient outreach and technical supervision by Butabika Hospital. \uf0b7 Of the 13,576 patients received in the year 2,175 had escaped from the hospital. \uf0b7 The Hospital Board did neither prepared annual work plans with clear performance indicators and targets nor quarterly reports for submission to the appointing authority hence monitoring of the board and annual assessment by the appointing authority was not done.", "None", "None"], "type": "table"}}, {"content": "351", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 351, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 A number of shortcomings in the management of the entity payroll that included; failure to provide minutes of appointment of staff, variances between the approved establishment and the filled positions, salary grades without corresponding amounts, individuals on the payroll above the statutory retirement age and failure to enrol the entity on IPPS/HCM.  \uf0b7 The entity had unpaid property tax due to Kampala Capital City Authority amounting to UGX.14,519,661 as at 30th June 2023.  \uf0b7 The entity had deficiencies in the Buffer guidelines issued to cotton lint buffer stock beneficiaries that included; failure by the textile millers to make upfront investment of atleast 15%, lack of monitoring reports and low consumption of buffer stocks by spinners.", null, null], ["Covid-19 Economic Recovery and Resilience Response Program (CERRRP) Implemented  by  Private Sector Foundation Uganda", "Development Plan Implementation", "Unqualified", "I draw attention to;  \uf0b7 Note 5.3.1 to the Fund Accountability Statement, which describes the basis of accounting. The Fund Accountability Statement is prepared to assist Private Sector Foundation Uganda in complying with the financial reporting provisions of the contract referred to above. As a result, the Fund Accountability Statement may not be suitable for another purpose.  \uf0b7 The fact that the supplementary information presented in United States Dollars (USD) does not form part of the audited Fund Accountability Statement."], ["Dairy Development Authority (DDA)", "Agro-industrialization", "Unqualified", "I noted that; \uf0b7 Out of the budgeted NTR of UGX.0.63Bn, only UGX.0.42Bn was collected, representing a performance of 66% of the target.  \uf0b7 Out of the approved budget of UGX.18.19Bn, UGX.11.25Bn was warranted resulting in a shortfall of UGX 6.94Bn (38%).  \uf0b7 Out of the total warrants of UGX.11.25Bn the entity utilized UGX.10.96Bn resulting in un-utilized warrants of UGX.0.284Bn representing 97% absorption level.  \uf0b7 Out of the 11 outputs sampled with a total of 76 activities worth UGX.10.96Bn; 2 outputs with 5 activities and expenditure worth UGX.0.087Bn were fully implemented; 9 outputs with 71 activities worth UGX.10.876Bn were partially implemented that is; 23 activities were fully implemented, 18 activities were partially implemented while 30 activities remained unimplemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 352, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The hospital had a nonfunctional digital xray and printer, failed to decommission non functional medical equipment and insufficient funding for maintenance of medical equipment. \uf0b7 Regional mental health units had challenges of lack of critical staff, designated space and infrastructure to accommodate mental health patients, drug shortages, and insufficient outreach and technical supervision by Butabika Hospital. \uf0b7 Of the 13,576 patients received in the year 2,175 had escaped from the hospital. \uf0b7 The Hospital Board did neither prepared annual work plans with clear performance indicators and targets nor quarterly reports for submission to the appointing authority hence monitoring of the board and annual assessment by the appointing authority was not done.", "None", "None"], "type": "table"}}, {"content": "352", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 352, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 DDA received off-budget financing to the tune of UGX.0.195Bn that was not declared to the PSST and as such no supplementary appropriation was issued.  \uf0b7 A number of shortcomings in the management of the entity payroll that included inconsistencies in employee details, variances between the approved establishment and the filled positions, underutilization of the appropriated wage budget and failure to enrol the entity on IPPS/HCM.  \uf0b7 The entity had outstanding domestic arrears to a tune of UGX.0.417Bn, which decreased from UGX.0.478.9Bn incurred in the previous FYR 2021/2022.  \uf0b7 Out of the 55 pieces of land measuring approximately 20.887 hectares owned by the Authority, 30 pieces of land measuring approximately 4.299 hectares did not have land titles. I further noted that DDA was in court over some pieces of land that had been grabbed by unscrupulous individuals.  \uf0b7 There were irregularities in rental management where 26 of the Authority\u2019s rented properties had no rental agreements or had agreements that had expired by the time of audit.  \uf0b7 The Authority had only 16 vehicles for running its regulatory and development mandate across the country. 4 of these were grounded while 7 were in a fair condition but were above 5 years in operation and are due for replacement.", null, null], ["Departed  Asians Properties Custodian Board. DAPCB- 2022", "Development Plan Implementation", "Unqualified", "I observed that; \uf0b7 The Board budgeted to collect NTR of UGX.1Bn during the year under review. Out of this, UGX.0.21Bn was collected. The figures represent a meagre performance of 20.26% of the target collections.  \uf0b7 Contrary to the Treasury instructions that require preparation of detailed costed work plans and outputs, the Board quarterly work plans were not quantified but simply indicated amounts to be spent in the quarter without any specific outputs indicated. I could therefore not tell with clarity the planned outputs and assess in full, the extent of performance.  \uf0b7 The Board does not have a comprehensive assets register to date even in light of the impending closure. The copy of the compendium/register availed for audit remains continuously under verification by Management and is still awaiting flag- off by the Board for gazetting.  \uf0b7 115 properties whose owners were compensated through the British High Commission and 87 properties whose owners were compensated through the UNHCR way back in 1999 were not yet sold by the Custodian Board. The valuation of these properties has been long overdue since management committed to expediting the same in 2017."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 353, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The hospital had a nonfunctional digital xray and printer, failed to decommission non functional medical equipment and insufficient funding for maintenance of medical equipment. \uf0b7 Regional mental health units had challenges of lack of critical staff, designated space and infrastructure to accommodate mental health patients, drug shortages, and insufficient outreach and technical supervision by Butabika Hospital. \uf0b7 Of the 13,576 patients received in the year 2,175 had escaped from the hospital. \uf0b7 The Hospital Board did neither prepared annual work plans with clear performance indicators and targets nor quarterly reports for submission to the appointing authority hence monitoring of the board and annual assessment by the appointing authority was not done.", "None", "None"], "type": "table"}}, {"content": [["", "\uf0b7 DDA received off-budget financing to the tune of UGX.0.195Bn that was not declared to the PSST and as such no supplementary appropriation was issued.  \uf0b7 A number of shortcomings in the management of the entity payroll that included inconsistencies in employee details, variances between the approved establishment and the filled positions, underutilization of the appropriated wage budget and failure to enrol the entity on IPPS/HCM.  \uf0b7 The entity had outstanding domestic arrears to a tune of UGX.0.417Bn, which decreased from UGX.0.478.9Bn incurred in the previous FYR 2021/2022.  \uf0b7 Out of the 55 pieces of land measuring approximately 20.887 hectares owned by the Authority, 30 pieces of land measuring approximately 4.299 hectares did not have land titles. I further noted that DDA was in court over some pieces of land that had been grabbed by unscrupulous individuals.  \uf0b7 There were irregularities in rental management where 26 of the Authority\u2019s rented properties had no rental agreements or had agreements that had expired by the time of audit.  \uf0b7 The Authority had only 16 vehicles for running its regulatory and development mandate across the country. 4 of these were grounded while 7 were in a fair condition but were above 5 years in operation and are due for replacement.", null, null], ["Departed  Asians Properties Custodian Board. DAPCB- 2022", "Development Plan Implementation", "Unqualified", "I observed that; \uf0b7 The Board budgeted to collect NTR of UGX.1Bn during the year under review. Out of this, UGX.0.21Bn was collected. The figures represent a meagre performance of 20.26% of the target collections.  \uf0b7 Contrary to the Treasury instructions that require preparation of detailed costed work plans and outputs, the Board quarterly work plans were not quantified but simply indicated amounts to be spent in the quarter without any specific outputs indicated. I could therefore not tell with clarity the planned outputs and assess in full, the extent of performance.  \uf0b7 The Board does not have a comprehensive assets register to date even in light of the impending closure. The copy of the compendium/register availed for audit remains continuously under verification by Management and is still awaiting flag- off by the Board for gazetting.  \uf0b7 115 properties whose owners were compensated through the British High Commission and 87 properties whose owners were compensated through the UNHCR way back in 1999 were not yet sold by the Custodian Board. The valuation of these properties has been long overdue since management committed to expediting the same in 2017."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 353, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The hospital had a nonfunctional digital xray and printer, failed to decommission non functional medical equipment and insufficient funding for maintenance of medical equipment. \uf0b7 Regional mental health units had challenges of lack of critical staff, designated space and infrastructure to accommodate mental health patients, drug shortages, and insufficient outreach and technical supervision by Butabika Hospital. \uf0b7 Of the 13,576 patients received in the year 2,175 had escaped from the hospital. \uf0b7 The Hospital Board did neither prepared annual work plans with clear performance indicators and targets nor quarterly reports for submission to the appointing authority hence monitoring of the board and annual assessment by the appointing authority was not done.", "None", "None"], "type": "table"}}, {"content": "353", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 353, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 The board had accumulated a total of UGX 0.21Bn in Pay as You Earn tax arrears. Non remittance of the tax negatively aaffects the revenue collection efforts of URA and attracts fines and penalities.  \uf0b7 The Board had accumulated 120 courtcases arsining from disputes over the properties under its custoday for which no progress towards resolution shad been registered.", null, null], ["Departed  Asians Properties Custodian Board. DAPCB- 30th 2023", "Development Plan Implementation", "Unqualified", "I observed that; \uf0b7 The Board budgeted to collect UGX.3.363Bn during the year. However, by the end of the year, UGX.2.488Bn had been collected representing a 73.4% performance. \uf0b7 Contrary to the Treasury instructions that require preparation of detailed costed work plans and outputs, the Board quarterly work plans were not quantified but simply indicated amounts to be spent in the quarter without any specific outputs indicated. I could therefore not tell with clarity the planned outputs and assess in full, the extent of performance.  \uf0b7 Two (2) employees were above the statutory retirement age and should have been removed from the entity's payroll though they were still maintained and employed by the Board.  \uf0b7 The Board has receivables of UGX.2.8Bn that have remained uncollected for over 10 years.  \uf0b7 The Board does not have a comprehensive assets register to date even in light of the impending closure. The copy of the compendium/register availed for audit remains continuously under verification by Management and is still awaiting flag- off by the Board for gazetting."], ["Deposit Protection Fund", "Human Capital Development", "Unqualified", "\uf0b7 I noted that the allowance for Expected Credit Losses on financial assets is a matter of most significance as it requires the application of significant judgment and the use of subjective assumptions by Directors due to great uncertainty associated with the judgement and assumptions used. The Directors have estimated allowances for expected credit losses of UGX. 0.567 Bn at 30th June 2023 (2022: UGX. 0.504 Bn) using judgements such as the appropriateness of the ECL models used, identification of exposures with significant increase in credit risk; and the assumptions and estimates applied in the calculation."], ["Development Response to Displacement", "Governance and Security", "Unqualified", "I observed that;"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 354, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The hospital had a nonfunctional digital xray and printer, failed to decommission non functional medical equipment and insufficient funding for maintenance of medical equipment. \uf0b7 Regional mental health units had challenges of lack of critical staff, designated space and infrastructure to accommodate mental health patients, drug shortages, and insufficient outreach and technical supervision by Butabika Hospital. \uf0b7 Of the 13,576 patients received in the year 2,175 had escaped from the hospital. \uf0b7 The Hospital Board did neither prepared annual work plans with clear performance indicators and targets nor quarterly reports for submission to the appointing authority hence monitoring of the board and annual assessment by the appointing authority was not done.", "None", "None"], "type": "table"}}, {"content": "354", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 354, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Impact Project (DRDIP) IDA Credit  No P152822-UG", "", "", "\uf0b7 The total cumulative project disbursements from the donors were more than expected by USD.124,487 due to foreign exchange gains.  \uf0b7 The project under performed in four (4) sectors while targets for four (4) were fully achieved.  \uf0b7 The project had an approved budget of UGX.77.437Bn for the financial year 2022/2023, out of which UGX.79.247Bn was available for spending, representing 102% performance. Only UGX.69.216Bn was spent.  \uf0b7 The project developed a sustainability plan that was presented to the World Bank for consideration and approval. Once the plan is approved, it will be fully implemented after project closure.  \uf0b7 The project had outstanding receivables to the tune of UGX.12,027,912,530 at the year-end.  \uf0b7 Two (2) key procurements, namely purchasing medical equipment and engaging capacity-building partners, were still in process.  \uf0b7 I noted lack of detailed designs, delays ranging from 30 to 182 days in completing works, unjustified time extensions, effecting unsupported payments, quality deficiencies and over payments on a sample of projects."], ["Directorate of Citizenship and Immigration Control (DCIC)", "Governance and security", "Unqualified", "I noted that; \uf0b7 DCIC budgeted to collect UGX.226.255Bn. However, by the end of the year, UGX.344.060Bn had been collected, representing a 150% performance.  \uf0b7 Out of the approved budget of UGX.167.156Bn from the various programmes, UGX.160.365Bn was warranted, resulting in a shortfall of UGX.6.08Bn representing 96% performance.  \uf0b7 Out of the total warrants of UGX.160.36Bn availed to the entity during the year, UGX.159.02Bn was utilised, resulting in un-utilised warrants of UGX.1.34Bn representing 99% utilisation.  \uf0b7 The implementation of 14 outputs that had been fully quantified with a total of 70 activities worth UGX.134.8Bn and noted that seven (7) outputs with 36 activities worth UGX.16.6Bn were partially implemented.  \uf0b7 There is no contract or MoU between DCIC and a number of Institutions and parties with whom data is shared to establish the terms, conditions, and responsibilities of the different parties involved in the integration and sharing of information.  \uf0b7 11,111 passports as per the the \u2018strong room\u2019 store records were damaged and could not be issued to citizens.  \uf0b7 DCIC procured Mobile kits from UPSC to process passports at a cost of UGX.300Mn. However, these kits were yet to be delivered and used by DCIC."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 355, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The hospital had a nonfunctional digital xray and printer, failed to decommission non functional medical equipment and insufficient funding for maintenance of medical equipment. \uf0b7 Regional mental health units had challenges of lack of critical staff, designated space and infrastructure to accommodate mental health patients, drug shortages, and insufficient outreach and technical supervision by Butabika Hospital. \uf0b7 Of the 13,576 patients received in the year 2,175 had escaped from the hospital. \uf0b7 The Hospital Board did neither prepared annual work plans with clear performance indicators and targets nor quarterly reports for submission to the appointing authority hence monitoring of the board and annual assessment by the appointing authority was not done.", "None", "None"], "type": "table"}}, {"content": "355", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 355, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Out of 551 employees, a total of 537 (97%) who appeared for the validation exercise presented all the pre-requisite documents and information and were fully verified.  \uf0b7 Fourteen (14) employees on DCIC\u2019s payroll did not appear for the validation.  \uf0b7 Fifteen (15) individuals whose names were not on the payroll appeared for the validation exercise with all pre-requisite documents.  \uf0b7 A total of 46 employees on the main payroll had inconsistencies in their names, NINs, dates of birth and gender captured in the main payroll and data captured by NIRA on the National Identity cards.  \uf0b7 For the period 2019/20 to 2022/23 the budgeted funds for wages were UGX.19.368Bn, out of which UGX.16.970Bn was spent, giving rise to unspent balances amounting to UGX. 2.396Bn.  \uf0b7 Out of 759 approved positions, a total of 633 positions were filled, leaving a gap of 126 vacant positions.  \uf0b7 DCIC had an outdated staff establishment in comparison to the entity\u2019s current needs.  \uf0b7 At the time of the audit, DCIC had not taken steps to delete five (5) individuals who had already departed due to retirement, suspension, or transfer of service from the payroll. Despite their departure, DCIC paid UGX.6.714 Million to these former employees.", null, null], ["Directorate of Ethics  and Integrity (DEI)", "Community mobilization and mindset change Governance and security", "Qualified", "I noted that; \uf0b7 The Directorate had an approved budget of UGX.15.283Bn from the various programmes, out of which UGX.13.696Bn was warranted resulting into a shortfall of UGX.1.588Bn representing a 89% performance.  \uf0b7 Out of the total warrants of UGX.13.696Bn availed to the entity during the year, UGX.11.887Bn was utilized, resulting in un-utilized warrants of UGX.1.809Bn representing 87% utilization.  \uf0b7 Funds to the tune of UGX.586.7Mn were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals.  \uf0b7 The Directorate recievables were misstated by UGX.395.97Mn due to failure to recognize payments to the supplier for vehicles that had not been delivered by year end. The depreciation charge for the year was also misstated by UGX.106Mn by depreciating vehicles that had not been delivered.  \uf0b7 The budgets for all ten (10) outputs assessed were not supported by individual activity costing and budgets."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 356, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The hospital had a nonfunctional digital xray and printer, failed to decommission non functional medical equipment and insufficient funding for maintenance of medical equipment. \uf0b7 Regional mental health units had challenges of lack of critical staff, designated space and infrastructure to accommodate mental health patients, drug shortages, and insufficient outreach and technical supervision by Butabika Hospital. \uf0b7 Of the 13,576 patients received in the year 2,175 had escaped from the hospital. \uf0b7 The Hospital Board did neither prepared annual work plans with clear performance indicators and targets nor quarterly reports for submission to the appointing authority hence monitoring of the board and annual assessment by the appointing authority was not done.", "None", "None"], "type": "table"}}, {"content": "356", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 356, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Out of the eight (8) outputs reported in the Budget Performance Reports that had been fully quantified with a total of forty-four (44) activities worth UGX.11.241Bn; One (1) output with One (1) activity and expenditure worth UGX.0.354Bn was fully implemented; Six (6) outputs with Fourty two (42) activities worth UGX.10.786 Bn were partially implemented. Out of the fourty two (42) activities, the entity fully implemented fifteen (15) activities; twelve (12) activities were partially implemented, while fifteen (15) activities remained unimplemented, and; One (1) output with one (1) activity worth UGX.0.101Bn was not implemented at all.  \uf0b7 All the 70 employees on the Directorate of Ethics and Integrity February 2023 salary payroll, were fully verified. One individual whose names was not on the payroll appeared for the validation exercise with all pre-requisite documents.  \uf0b7 A total of three (3) employees on the Main payroll, had inconsistencies in their dates of birth captured in the main payroll and data captured by NIRA on the National Identity cards.  \uf0b7 Out of 152 approved positions, a total of 71 positions were filled leaving a gap of 81 positions.  \uf0b7 The Directorate flouted procurement procedures in the purchase of two double cabin pick ups in the year at UGX.395.97Mn.", null, null], ["Directorate of Government Analytical Laboratory (DGAL)", "Governance and security", "Unqualified", "I observed that; \uf0b7 The entity budgeted to collect NTR of UGX.0.330Bn during the year but realized UGX. 0.503Bn representing a performance of 152% of the target.  \uf0b7 The entity had a budget of UGX. 37.3Bn, out of which UGX. 14.89Bn was warranted, resulting in a shortfall of UGX.22.4Bn. Out of the total warrants of UGX. 14.89Bn received, only UGX. 14.76Bn was spent by the entity resulting in an unspent balance of UGX. 0.13Bn representing an absorption level of 99%.  \uf0b7 The budgets for all the four (4) outputs assessed were supported by individual activity-specific costing and budgets  \uf0b7 Out of four (4) outputs that had been fully quantified with a total of 20 activities worth UGX.9.88Bn and noted that all the four (4) outputs with 20 activities and expenditure of UGX.9.88Bn were partially implemented.  \uf0b7 Only UGX.4.49Bn was released out of the approved budget for the management of forensic services of UGX.21.8Bn, representing a 21% performance.  \uf0b7 Of 1,981 forensic cases received by DGAL for forensic analysis and investigation during the year; only 1,163 (59%) cases were concluded, leaving 818 (41%) cases pending."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 357, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The hospital had a nonfunctional digital xray and printer, failed to decommission non functional medical equipment and insufficient funding for maintenance of medical equipment. \uf0b7 Regional mental health units had challenges of lack of critical staff, designated space and infrastructure to accommodate mental health patients, drug shortages, and insufficient outreach and technical supervision by Butabika Hospital. \uf0b7 Of the 13,576 patients received in the year 2,175 had escaped from the hospital. \uf0b7 The Hospital Board did neither prepared annual work plans with clear performance indicators and targets nor quarterly reports for submission to the appointing authority hence monitoring of the board and annual assessment by the appointing authority was not done.", "None", "None"], "type": "table"}}, {"content": [["", "\uf0b7 Out of the eight (8) outputs reported in the Budget Performance Reports that had been fully quantified with a total of forty-four (44) activities worth UGX.11.241Bn; One (1) output with One (1) activity and expenditure worth UGX.0.354Bn was fully implemented; Six (6) outputs with Fourty two (42) activities worth UGX.10.786 Bn were partially implemented. Out of the fourty two (42) activities, the entity fully implemented fifteen (15) activities; twelve (12) activities were partially implemented, while fifteen (15) activities remained unimplemented, and; One (1) output with one (1) activity worth UGX.0.101Bn was not implemented at all.  \uf0b7 All the 70 employees on the Directorate of Ethics and Integrity February 2023 salary payroll, were fully verified. One individual whose names was not on the payroll appeared for the validation exercise with all pre-requisite documents.  \uf0b7 A total of three (3) employees on the Main payroll, had inconsistencies in their dates of birth captured in the main payroll and data captured by NIRA on the National Identity cards.  \uf0b7 Out of 152 approved positions, a total of 71 positions were filled leaving a gap of 81 positions.  \uf0b7 The Directorate flouted procurement procedures in the purchase of two double cabin pick ups in the year at UGX.395.97Mn.", null, null], ["Directorate of Government Analytical Laboratory (DGAL)", "Governance and security", "Unqualified", "I observed that; \uf0b7 The entity budgeted to collect NTR of UGX.0.330Bn during the year but realized UGX. 0.503Bn representing a performance of 152% of the target.  \uf0b7 The entity had a budget of UGX. 37.3Bn, out of which UGX. 14.89Bn was warranted, resulting in a shortfall of UGX.22.4Bn. Out of the total warrants of UGX. 14.89Bn received, only UGX. 14.76Bn was spent by the entity resulting in an unspent balance of UGX. 0.13Bn representing an absorption level of 99%.  \uf0b7 The budgets for all the four (4) outputs assessed were supported by individual activity-specific costing and budgets  \uf0b7 Out of four (4) outputs that had been fully quantified with a total of 20 activities worth UGX.9.88Bn and noted that all the four (4) outputs with 20 activities and expenditure of UGX.9.88Bn were partially implemented.  \uf0b7 Only UGX.4.49Bn was released out of the approved budget for the management of forensic services of UGX.21.8Bn, representing a 21% performance.  \uf0b7 Of 1,981 forensic cases received by DGAL for forensic analysis and investigation during the year; only 1,163 (59%) cases were concluded, leaving 818 (41%) cases pending."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 357, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The hospital had a nonfunctional digital xray and printer, failed to decommission non functional medical equipment and insufficient funding for maintenance of medical equipment. \uf0b7 Regional mental health units had challenges of lack of critical staff, designated space and infrastructure to accommodate mental health patients, drug shortages, and insufficient outreach and technical supervision by Butabika Hospital. \uf0b7 Of the 13,576 patients received in the year 2,175 had escaped from the hospital. \uf0b7 The Hospital Board did neither prepared annual work plans with clear performance indicators and targets nor quarterly reports for submission to the appointing authority hence monitoring of the board and annual assessment by the appointing authority was not done.", "None", "None"], "type": "table"}}, {"content": "357 \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 357, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The time from receipt of a request to completion of an investigation takes an average of 121 days\n- Out of a sample of 1,981 investigations completed during the year, only 1,162 reports had been dispatched to clients, while 819 reports were yet to be issued.\n- Out of the eight (8) divisions on annual statistics report prepared by management, seven (7) had inconsistencies in their records\n- There were Inadequate storage facilities for samples and exhibits\n- Out of the total approved established positions of 64 technical staff, only 37 (58%) were filled, leaving 27 (42%) positions not yet filled\n- Out of 37 technical staff, only 14 representing (38%) were trained in basic and specialised training, leaving 23 (62%) without any basic training in forensics.\n- The directorate did not carry out regular maintenance, servicing and calibration of several Laboratory equipment used to examine forensic cases.\n- Operating licences for the computer forensic tools used by Forensic Recovery of Evidence Device (FRED) were not up to date, while online Library subscription of Fourier transform infrared spectroscopy (FTIR) - AIM Microscope used in Food, drugs and general Chemistry Laboratory got expired in 2019.\n- The directorate failed to prioritize the usage/operationalization of the case management system.\n- Out of 63 employees on DGAL\u2019s February 2023 salary payroll, a total of 62 (98%) were fully verified, while one (1) employee did not show up.\n- The Public Service Standing Orders 2021 do not provide guidance on the management of short-term /temporary employees.\n- Two (2) employees on the main payroll had inconsistencies in their names, NINs, dates of birth and gender captured in the main and short-term contract payrolls.\n- Out of the UGX.9,538,339,924 budgeted and approved wage funds for the four financial years, only UGX.6,098,749,726 was spent giving rise to unspent balances amounting to UGX.3,439,590,198\n- A total of 5 staff were paid a total of UGX.89,094,57 off the IPPS/HCMS payroll.\n- There was over\u2013remittance of UGX.20,694,781 and under-remittance of UGX.310,416,768 of statutory deductions were made by the entity during the period.\n- There was over\u2013remittance of UGX 957,925 of non-statutory deductions were made by the entity during the period.\n- Out of 98 approved positions, a total of 71 positions were filled, leaving a gap of 27 vacant positions.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 358, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "358", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 358, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Letters of Credit in favour of M/s Arch Forum Ltd amounting to UGX.1,161,495,240 remained outstanding from 30th June 2022 throughout the financial year to 30th June 2023, indicating that the contractor did not fulfil the obligations.", null, null], ["Disco Project of Mbarara University of Science  and Technology", "Human Capital Development", "Unqualified", "\uf0b7 I noted irregular salary payments made during the year to the tune of UGX.18,916,771."], ["Dress EA", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "I observed that; \uf0b7 The Project received only UGX 0.892bn (27.2%) against the estimated budget of UGX.3.381Bn for the two cumulative years disbursement.  \uf0b7 The project had an approved budget of UGX.3,517,309,740 out of which UGX.336,801,449 was available for spending resulting in a shortfall of UGX.3,180,508,291 representing 9.5% performance.  \uf0b7 Out of the Forty one (41) activities sampled worth UGX.3,615,309,740, Twenty five (25) activities worth UGX.385,598,449 were fully implemented, 2 activities worth UGX.12,553,000 were partially implemented while 19 activities worth UGX.3,051,801,360 were not implemented.  \uf0b7 Key activities that should have improved service delivery were not implemented. The delays undermined service delivery."], ["Drought Resilience of Small Holder Farmers and Pastoralists in The  IGAD Region", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "I observed that; \uf0b7 The Project received only UGX 0.892bn (27.2%) against the estimated budget of UGX.3.381Bn for the two cumulative years\u2019 disbursement.  \uf0b7 The project had an approved budget of UGX. 3,517,309,740 out of which UGX. 336,801,449 was available for spending resulting in a shortfall of UGX. 3,180,508,291 representing 9.5% performance.  \uf0b7 Out of the Forty-one (41) activities sampled worth UGX. 3,615,309,740, Twenty- five (25) activities worth UGX. 385,598,449 were fully implemented, 2 activities worth UGX. 12,553,000 were partially implemented while 19 activities worth UGX. 3,051,801,360 were not implemented.  \uf0b7 Key activities that should have improved service delivery were not implemented. The delays undermined service delivery."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 359, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "359", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 359, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["East Africa's Centre\u2019s  of Excellence for Skills  and Tertiary Education in Biomedical Sciences-Phase 1  (EAOI) Project Id No. P-Zi-Ibo-24, Loan No.2100150031 9962  (ADB- Support  to Uganda Cancer Institute)", "", "Unqualified", "\uf0b7 Out of the approved budget of UGX.11.66 Bn for the financial year 2022/2023, only UGX. 1.99Bn was realised representing 17% performance. This was due to the delayed award of a successor contractor after the expiry of the original contract. \uf0b7 Advance payment guarantees for the advance payments totaling USD 1,511,208 had expired due to the delayed completion of the multipurpose building which also deferred the supply and installation of ICT Equipment for Training and Telemedicine, a Magnetic Resonance Imaging System (MRI) and Medical Laboratory Furniture"], ["Economic Policy Research  Centre", "Human Capital Development", "Unqualified", "\uf0b7 There were no material findings to report on"], ["Education Service Commission (ESC)", "Human capital development", "Unqualified", "I noted that; \uf0b7 The Commission had an approved budget of UGX 14.647Bn from the various programmes out of which UGX 13.640Bn (93%) was warranted, resulting in a shortfall of UGX 1.007Bn.  \uf0b7 Out of the total warrants of UGX 13.640Bn (96.3%) availed to the entity during the year, UGX.13.135Bn was utilized resulting in un-utilized warranted of UGX 0.505Bn. \uf0b7 Out of 66 employees in the April 2023 payroll, 64 (97%^) were fully verified while 2 (3%) did not show up.  \uf0b7 Twenty-eight (28) employees on the Main payroll had inconsistencies in their names, NINs and dates of birth.  \uf0b7 Out of the UGX. 12,277,800,493 budgeted and approved wage funds for four financial years (2019/20-2022/23), only UGX 10,148,936,991 was spent, resulting in unspent balance of UGX.2,128,863,502  \uf0b7 A number of staff were paid a total of UGX. 497,216,695 off the IPPS/HCMS payroll. \uf0b7 Out of 85 approved positions, a total of 77 positions were filled, leaving a gap of 7 positions."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 360, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 Letters of Credit in favour of M/s Arch Forum Ltd amounting to UGX.1,161,495,240 remained outstanding from 30th June 2022 throughout the financial year to 30th June 2023, indicating that the contractor did not fulfil the obligations.", "None", "None"], "type": "table"}}, {"content": "360", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 360, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 The Commission prepared the environmental and social impact assessment report for the construction of a headquarter, however NEMA had not certified the report.", null, null], ["Electoral Commission (EC)", "Governance and security", "Unqualified", "I noted that; \uf0b7 According to the approved NTR estimates for the FYR 2022/2023, the Commission budgeted to collect UGX.0.8945Bn during the financial year however, by the end of the year, UGX.0.336Bn had been collected representing a 37.5% performance. \uf0b7 The entity had an approved budget of UGX.146.297Bn from the Governance and Security programme out of which UGX.144.829Bn was warranted, resulting in a shortfall of UGX.1.467Bn representing a 98.99% performance.  \uf0b7 Out of the total warrants of UGX.144.829Bn availed to the entity during the year, UGX.142.231Bn was utilized, resulting in un-utilized warrants of UGX.2.599Bn representing 98% utilization.  \uf0b7 Out of five (5) outputs that had been fully quantified with a total of 16 activities worth UGX.52.6Bn, One (1) output with two (2) activities and expenditure worth UGX.2.37Bn were fully implemented. Three (3) outputs with 13 activities worth UGX.46.51Bn were partially implemented while one (1) output with one (1) activity worth UGX.2.59Bn was not implemented at all.  \uf0b7 Funds to the tune of UGX. 433,406,817 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals.  \uf0b7 Out of 840 employees who were on the Commission payroll of February 2023 that was obtained from the Commission, 831 (99%) individual employees who appeared for the validation exercise presented all the pre-requisite documents/information to confirm their existence and regularity of recruitment.  \uf0b7 Nine (9) employees on the Commission payroll for the month of February 2023 did not appear for the headcount as required.  \uf0b7 181 employees on the payroll had inconsistencies in their names, NINs and dates of birth, captured in the payroll and data captured by NIRA on the National IDs.  \uf0b7 There was an over and under-remittance deductions to tune of UGX.10,609,878 and UGX.1,679,517,451 respectively.  \uf0b7 During the last four financial years, the Commission had a wage budget of UGX.147,205,217,596 out of which UGX. 144,617,149,809 was utilised.  \uf0b7 The Commission partially undertook activities for Women Councils, LCI & II elections which were later indefinitely suspended due to inadequate funding. At the time of suspension, the Commission had accumulated domestic arrears of"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 361, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 Letters of Credit in favour of M/s Arch Forum Ltd amounting to UGX.1,161,495,240 remained outstanding from 30th June 2022 throughout the financial year to 30th June 2023, indicating that the contractor did not fulfil the obligations.", "None", "None"], "type": "table"}}, {"content": "361", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 361, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "UGX.10.49Bn due to non-payment of suppliers who had undertaken the preparatory activities.  \uf0b7 Three (3) political parties did not have annual work plans against which the funding was provided for the FYR 2022/2023.  \uf0b7 Six (6) political parties did not maintain adequate financial records as guided by the Accountant General while UGX. 842,178,696 was not accounted for by political parties by the time of writing my report.  \uf0b7 Two parties paid out UGX. 8,642,484,550 however they did not deduct tax amounting to UGX.2,592,745,365 for remittance to URA.", null, null], ["Enhancing National Food Security Through Increased Rice Production Project (ENRP)", "Agro-Industrialisation", "Unqualified", "\uf0b7 I noted that management did not prepare a concept note, project profile and feasibility studies before implementation of the project as required by the Development Committee Guidelines. However, I noted that a feasibility study was undertaken during project implementation.  \uf0b7 Out of the expected total disbursement as per financing agreement of UGX.124.7Bn, management received UGX.27.4Bn only and the un-withdrawn Project funds worth UGX.97.3Bn could not be accessed given that the project closed on 25/10/2023. The overall objective of the project was not achieved.  \uf0b7 Out of the total available funds in the year of UGX.45.03Bn, only UGX.17.40Bn was spent resulting in unspent balance of UGX.27.63Bn representing an absorption level of 39%.  \uf0b7 I reviewed seven (7) activities worth UGX.164Bn and noted that targets for three (3) activities worth UGX.118Bn had been partially achieved while targets for the remaining four (4) activities worth UGX.46Bn were not implemented at all.  \uf0b7 I assessed if the works/services were delivered timely and at reasonable costs. I observed significant delays in contract implementation. In these cases, I noted delays in commencement of works by the contractor, failure to settle costs to project affected persons by management, failure to distribute procured equipment by management among others.  \uf0b7 I noted material outstanding project commitments worth UGX.87.88Bn despite the project closing and without any other funding source. I observed that although physical progress for construction works stood at 4% in December 2023, both contractors were on site and these commitments were highly probable."], ["Enhanced Capacity  for Aquatic Resources in", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 362, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 Letters of Credit in favour of M/s Arch Forum Ltd amounting to UGX.1,161,495,240 remained outstanding from 30th June 2022 throughout the financial year to 30th June 2023, indicating that the contractor did not fulfil the obligations.", "None", "None"], "type": "table"}}, {"content": "362", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 362, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["East and South Africa (ECARESA) Project  No. 68823 Under NORHED  II Programme", "", "", ""], ["Equal Opportunities Commission", "Human Capital Development Programme", "Qualified", "I observed that; \uf0b7 Property, Plant and Equipment of UGX. 195,865,840 was expensed rather than capitalised.  \uf0b7 Expenditure of UGX. 548,501,688 was Mischarged  \uf0b7 External Financing of UGX. 600,000,000 was misclassified.  \uf0b7 Gratuity of UGX. 1,477,850,252 was Misclassified  \uf0b7 Payables of UGX. 590,250,062 relating to salary/gratuity arrears were classified as Contingent liabilities  \uf0b7 Out of the budget of UGX. 17,213,734,381, only UGX. 17,213,733,381 was warranted resulting into 100% performance.  \uf0b7 Two (2) outputs with two (2) activities and expenditure worth UGX.11.022Bn were fully implemented; Five (5) outputs with forty (33) activities worth UGX.3.218Bn were partially implemented. Out of the thirty-six (33) activities, the entity fully implemented fifteen (20) activities; seven (7) activities were partially implemented, while twelve (6) activities remained unimplemented; One (1) output with one (1) activity and expenditure worth UGX.0.064Bn was not implemented.  \uf0b7 The Commission received a supplementary of UGX. 2,512,062,840 (excluding external financing) which was 14.8% in excess of the allowed 3% of the initial budget (UGX. 2,089,012,693).  \uf0b7 Out of Fifty-two (52) employees on Equal Opportunities Commission June 2023 salary payroll, a total of thirty-nine (39), (75%) were fully verified, none (0 %) partially verified, none (0%) not verified, while one (2%) did not show up.  \uf0b7 Out of 274 staff on February 2023 contract salary payroll, 258 staff (94%) were fully verified, 10 staff (4%) partially verified and 6 staff (2%) were not verified.  \uf0b7 The commission shifted from its owned office premises in Bugolobi to rent 2,300 square meters of space at Kingdom Kampala at an annual rate of UGX. 2,500,000,000, rendering the official home of the commission in Bugolobi redundant and suspect for grabbing as the building is not disclosed in the assets of the commission."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 363, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 Letters of Credit in favour of M/s Arch Forum Ltd amounting to UGX.1,161,495,240 remained outstanding from 30th June 2022 throughout the financial year to 30th June 2023, indicating that the contractor did not fulfil the obligations.", "None", "None"], "type": "table"}}, {"content": "363", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 363, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Air conditioning and CCTV cameras have not been provided as per terms and conditions of the tenancy agreement.  \uf0b7 The Commission land title for Bugolobi is missing.  \uf0b7 The awareness of EOC\u2019s services among the citizens is the limited compared to the other organization with similar mandate.  \uf0b7 The commission did not maintain a register for complaints received earlier than 2023/2024  \uf0b7 The Commission did comply with Complaint Investigation/Hearing Timeliness.  \uf0b7 The Performance on Complaints was supported.", null, null], ["Electricity Regulatory Authority (ERA)", "Energy Development", "Unqualified", "I noted that; \uf0b7 Out of the budgeted revenue of UGX 39.0Bn, UGX 38.7Bn was realised representing a performance of 99.2%. The shortfall was noted under licences and interest income.  \uf0b7 Of the total realized revenue of UGX 38.7Bn, a sum of UGX 35.6Bn (92.2%) was spent by the Authority. The under absorption was due to delayed recruitment of staff, unimplemented trainings and delayed opening of Gulu Regional Offices.  \uf0b7 Out of the forty-seven (47) outcomes assessed, sixteen (16) outcomes had been fully achieved, thirty (30) were partially achieved while one (1) outcome was not achieved. The unimplemented outcome was; reduced weighted average end-user electricity tariffs across customer categories - under affordable tariffs.  \uf0b7 From the payroll audit that out of the 84 employees on ERA\u2019s April 2023 salary payroll, 83 (98.8%) were fully verified. The unverified employee had resigned at the time of the verification exercise.  \uf0b7 Out of the budgeted wage funds of UGX 81.8Bn for the four financial years between 2019/20 to 2022/23, UGX 77.7Bn (95%) was realized. The unutilized funds of UGX 4.04Bn were due to unfilled positions resulting from delayed recruitment processes. \uf0b7 Out of the 98 approved positions on ERA\u2019s structure, 79 (80%) were filled leaving 19 positions vacant. At the time of audit, there was an on-going recruitment exercise to fill vacant positions.  \uf0b7"], ["Expanding Social  Protection Programme  1st July 2021 to 30th June 2022", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 364, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 Letters of Credit in favour of M/s Arch Forum Ltd amounting to UGX.1,161,495,240 remained outstanding from 30th June 2022 throughout the financial year to 30th June 2023, indicating that the contractor did not fulfil the obligations.", "None", "None"], "type": "table"}}, {"content": "364", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 364, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Expanding Social  Protection Programme  1st July 2020 to 30th June 2021", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues"], ["Energy  for Rural Transformation Project Phase III **-** Under the Rural Electrification Programme (ERT III-REP)", "Energy Development", "Unqualified", "I observed that; \uf0b7 Cumulative disbursements of project funds as at 30th June 2023 by the donor was USD.96.6M (84.8%) out of the expected USD 116.1M, while GOU counterpart disbursements were at 60.8% (USD. 17.98M out of 29.6M).  \uf0b7 Under the subcomponent on Grid Extensions and Associated Connections, physical and financial progress was at 85% and 79% respectively. Only three (3) lines (1, 2, and 11) were commissioned, six (6) lines lacked funding, while twelve (12) were partially completed.  \uf0b7 Under the subcomponent on Grid Intensifications and Associated Connections; Grid intensification works within the territories of Service Providers (SPs) other than UMEME, were commissioned.  \uf0b7 Construction activities across all grid intensification projects had been halted until MEMD would demonstrate compliance with the World Bank\u2019s safeguard policies. GOU needs to secure an additional funding of USD. 17,918,797.82 to complete ongoing works in both sub-components  \uf0b7 Although works had been completed in some projects in sub-components 1.1 and 1.2, RAP implementation had not been completed. Unpaid PAPs were 6,256 with outstanding payments of UGX 4,677,888,844"], ["Energy  for Rural Transformation Project - Phase III (ERT III) Under  The Project Coordination Unit", "Energy Development", "Unqualified", "I observed that; \uf0b7 Cumulative disbursements of project funds as at 30th June 2023 by the donor was USD.11.1M (94%) out of the expected USD 11.8M, while GOU counterpart disbursements are at 116% (USD 2.91M out of USD 2.5M).  \uf0b7 Out of twenty (20) activity indicators assessed, fourteen (14) were achieved, while six (6) indicators had not yet been achieved by year end.  \uf0b7 The project had an approved budget of USD. 1,326,530.61 for the financial year 2022/2023, out of which only USD.1,260,147.86 was received representing a performance of 95%. 71.5% of the funds available were spent during the year."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 365, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 Letters of Credit in favour of M/s Arch Forum Ltd amounting to UGX.1,161,495,240 remained outstanding from 30th June 2022 throughout the financial year to 30th June 2023, indicating that the contractor did not fulfil the obligations.", "None", "None"], "type": "table"}}, {"content": "365", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 365, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Enhancing Resilience of Communities to Climate Change Through Catchment Based Integrated Management Of Water  And Related Resources In Uganda (EURECCCA)", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "I noted that; \uf0b7 Out of the total expected cumulative disbursements of UGX. 27,120,000,000 only UGX. 24,368,264,899 was disbursed resulting in a shortfall of UGX. 2,751,735,101representing a performance of 89.9%  \uf0b7 All the fifty-seven (57) sampled activities worth $7,751,00 and noted that targets for fifty-six (56) activities worth $7,745,031 had been achieved while targets for one (1) activity worth $5,969 had been partially achieved.  \uf0b7 The project had an approved budget of UGX 6.173Bn ($1,735,878) for the year ending 30th April, 2023 out of which UGX 2.161Bn was available for spending resulting in a shortfall of UGX 4.012Bn representing 65% performance.  \uf0b7 Out of the total available funds of UGX 2.161Bn only UGX 2.124Bn was spent resulting in unspent balance of UGX 0.037Bn representing absorption level of 98.3%.  \uf0b7 The delivery of services from implemented activities was within agreed cost and agreed quantities save for the no cost extensions from the agreed completion date of 30th June 2021 to 30th June 2024."], ["Entebbe Regional Referral Hospital", "Human capital development", "Unqualified", "\uf0b7 According to the approved budget, Entebbe RRH was supposed to collect revenue to the tune of UGX.1Bn, 000 however, by the end of the year only UGX.0.68Bn had been collected representing 68% performance.  \uf0b7 The Hospital had an approved budget of UGX.8.45Bn from the various programs out of which UGX.8.29 Bn was warranted resulting in a shortfall of UGX.0.16Bn representing 98% performance.  \uf0b7 Entebbe RRH had 164 employees on the IPPS/HCM payroll of which 161 (98.2%) were fully verified, 01 (0.6%) not verified, and 02 (1.2%) did not show up.  \uf0b7 A total of 46 employees on the payroll had inconsistencies in their dates of birth, captured in the payroll and data captured by NIRA on the National IDs.  \uf0b7 There was Under-remittance of UGX 0.18Bn of statutory deductions made by the RRH during the period.  \uf0b7 6 employee records were captured on the wrong scale/notches leading to an over payment of UGX.0.078Bn while 61 employee records were captured wrongly leading to under payment of UGX. 0.22 Bn.  \uf0b7 Out of 559 approved positions, on the Hospital staff establishment, 385 Positions were vacant, while 07 positions in 15 departments were filled in excess of the approved structure."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 366, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 Letters of Credit in favour of M/s Arch Forum Ltd amounting to UGX.1,161,495,240 remained outstanding from 30th June 2022 throughout the financial year to 30th June 2023, indicating that the contractor did not fulfil the obligations.", "None", "None"], "type": "table"}}, {"content": "366", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 366, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 The UPDF engineering brigade constructed an oxygen plant/ facility at the hospital at UGX.0.554Bn and delivered it in May 2023.However, the oxygen plant was non- functional", null, null], ["Enterprise Uganda Foundation (EUF)", "Private Sector Development", "Unqualified", "I noted that; \uf0b7 Enterprise Uganda had approved NTR estimates of UGX.30Mn for the FY 2022/2023, out of which UGX.28Mn was collected by year end representing a 93.3% performance.  \uf0b7 Enterprise Uganda Foundation had 12 employees on the February 2023 payroll, of whom a total of 11 (91.7%) were fully verified, while 1 (8.3 %) was partially verified.  \uf0b7 Out of 13 approved positions, a total of 12 positions were filled leaving 1 vacant position at the entity.  \uf0b7 There was delayed completion of the construction of the Office Block for Enterprise Uganda where the planned progress was 70.25% compared to a physical work progress of 42%, hence average time lost was 28% translating to delays of over 5.65 months."], ["Environment  for Development Initiative (EfD- MAK CENTRE) PROJECT", "Human Capital Development", "Unqualified", "\uf0b7 Out of the total grant of USD 355,448.56, only USD 174,121.63 was spent, reflecting unspent funds to the tune of USD 181,326.93."], ["Exploring Intersectional Stigmas Among Men Living with HIV in Uganda (SHINE) Project of  Mbarara University of Science  and Technology (MUST)", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues."], ["Farm Income Enhancement", "Natural Resources, Environment, Climate", "Unqualified", "I noted that;"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 367, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 Letters of Credit in favour of M/s Arch Forum Ltd amounting to UGX.1,161,495,240 remained outstanding from 30th June 2022 throughout the financial year to 30th June 2023, indicating that the contractor did not fulfil the obligations.", "None", "None"], "type": "table"}}, {"content": "367", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 367, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["and Forestry Conservation Project Phase II (FIEFOC)", "Change, Water and Land Management", "", "\uf0b7 Whereas management developed a concept note, project profile, and had undertaken feasibility studies for the project, there was no evidence that the documents were approved by PS/ST and the Development committee as required. \uf0b7 Out of the expected financing of UGX. 303.43Bn only UGX.276.59Bn (91.2%) was received for the entire period.  \uf0b7 Out of the seventeen (17) targeted activities worth UGX. 401,906,251,000, for twelve (12) activities had been fully achieved while targets for the remaining five (5) activities were partially achieved.  \uf0b7 Out of the approved budget of UGX.58.8Bn for the financial year 2022/2023, UGX.29.1Bn was available for spending resulting in a shortfall of UGX.29.7Bn representing 49.5% performance.  \uf0b7 Although management has established Farmer Based Management Organisations in Irrigation schemes, they still need support in form of capacity building and financing to fully operate sustainably.  \uf0b7 Out of the total amount of UGX. 2,417,265,972 (Principal + Interest) that was due by 30/06/2023 from Enable Youth beneficiaries, only UGX. 165,127,501 (7%) had been recovered by 30/06/2023 leaving a balance of UGX. 2,267,739,213 outstanding."], ["Farm Income Enhancement and Forestry Conversion Project Phase III (FIEFOC III)", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "I observed that; \uf0b7 Whereas management developed a concept note, project profile, and had undertaken feasibility studies for the project, there was no evidence that the documents were approved by PS/ST and the Development committee as required. \uf0b7 Out of the expected financing of UGX. 34.1Bn only UGX1.87Bn (5.5%) was received for the entire period.  \uf0b7 Out of the Ten (10) activities worth UGX. 34,140,379,000, none of the activities were fully implemented, 4 activities worth UGX. 569,810,000 were partially implemented while 6 activities were not implemented.  \uf0b7 Out of the total amount of UGX. 1,871,585,000 available for spending during the financial year under review, UGX. 569,809,542 was spent representing absorption level of 30.4%."], ["Farm Income Enhancement and Forestry Conservation", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "I noted that; \uf0b7 Whereas management developed a concept note, project profile, and had undertaken feasibility studies for the project, there was no evidence that the documents were approved by PS/ST and the Development committee as required."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 368, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 Letters of Credit in favour of M/s Arch Forum Ltd amounting to UGX.1,161,495,240 remained outstanding from 30th June 2022 throughout the financial year to 30th June 2023, indicating that the contractor did not fulfil the obligations.", "None", "None"], "type": "table"}}, {"content": "368", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 368, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Project Phase II (FIEFOC II)", "", "", "\uf0b7 Out of the expected financing of UGX. 303.43Bn only UGX.276.59Bn (91.2%) was received for the entire period.  \uf0b7 Out of the seventeen (17) targeted activities worth UGX.401,906,251,000, for twelve (12) activities had been fully achieved while targets for the remaining five (5) activities were partially achieved.  \uf0b7 Out of the approved budget of UGX.58.8Bn for the financial year 2022/2023, UGX.29.1Bn was available for spending resulting in a shortfall of UGX.29.7Bn representing 49.5% performance.  \uf0b7 Although management has established Farmer Based Management Organisations in Irrigation schemes, they still need support in form of capacity building and financing to fully operate sustainably.  \uf0b7 Out of the total amount of UGX.2,417,265,972 (Principal + Interest) that was due by 30/06/2023 from Enable Youth beneficiaries, only UGX.165,127,501 (7%) had been recovered by 30/06/2023 leaving a balance of UGX.2,267,739,213 outstanding."], ["Financial Intelligence Authority (FIA)", "Governance and security", "Unqualified", "I observed that; \uf0b7 The Authority had an approved budget of UGX.26.65Bn from the various programmes out of which UGX.26.65Bn (100%) was warranted, and UGX.22.52Bn was utilized, leaving a balance of UGX.4.13Bn, representing 85% performance.  \uf0b7 During the F/Y 2022/2023, the Authority did not budget for NTR. However, by the end of the year, UGX.6.2Mn had been collected. Failure to budget leads to unapproved collections and denies the National Treasury of proper planning for National Revenue for Public services.  \uf0b7 Uganda was placed on the list of jurisdictions under increased monitoring (Grey List) by Financial Action Task force (FATF), whose recommendations are the basis on which all countries should meet the shared objective of tackling money laundering, terrorist financing and the financing of proliferation. The continued low performance would lead to Uganda getting subjected to a call for action (Blacklisted) if FATF deems it to be non-cooperative in the global fight against money laundering and terrorist financing."], ["FTF  Izumi project  of Mbarara University of science  and", "Human Capital Development", "Unqualified", "I noted that; \uf0b7 The Project had an opening cash balance of USD.6,101.08 and received USD.28,320 during the period under review translating into total funds available for spending of USD.34,421.08."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 369, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 Letters of Credit in favour of M/s Arch Forum Ltd amounting to UGX.1,161,495,240 remained outstanding from 30th June 2022 throughout the financial year to 30th June 2023, indicating that the contractor did not fulfil the obligations.", "None", "None"], "type": "table"}}, {"content": "369", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 369, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["technology for the  period ended 30th April 2022", "", "", "\uf0b7 Only USD.28,932.98 was utilized representing an absorption level of 84% resulting into under absorption of USD 5,488.11 (16%)."], ["Fuel Marking and  Quality Monitoring Program (FMQP)", "Sustainable Development of Petroleum Resources", "Unqualified", "I noted that; \uf0b7 Out of the total approved budget of UGX 9.235Bn a sum of UGX 9.057Bn was realized representing performance of 98%. UGX 8.837Bn was spent indicating an absorption capacity of 98%.  \uf0b7 Out of the 24 activities assessed, 14 activities were fully implemented, 2 were partially implemented, while 8 were not implemented at all.  \uf0b7 There was no evidence of assessment of the program outputs and activities against KPIs in the form of an annual performance evaluation report. In addition, the program\u2019s annual work plan is not costed.  \uf0b7 There were 199 cases of non-compliant fuel stations including repeat offenders, but there was no evidence of implementation of enforcement measures provided under the regulation.  \uf0b7 The quarterly procurement reports prepared by management were not submitted to MEMD and PPDA as required, and also lacked 6 implemented procurements worth UGX 939,811,761. Moreover, all procurements conducted were not on the E-GP system."], ["Fort  Portal Hospital", "Human Capital Development", "Unqualified", "\uf0b7 During the financial year 2022/2023, Fort Portal Regional Referral Hospital had an approved budget of UGX. 13,010,264,070 out of which UGX.13, 010,264,070 was warranted.  \uf0b7 Out of the total warrants availed during the FY, UGX.12.18 Bn was utilized resulting in un-utilized warrants of UGX.0.83 Bn representing utilization of 94%.  \uf0b7 I reviewed the approved work plan and sampled 5 outputs with a total of worth UGX.2.85Bn 12 activities and noted that all had clear performance indicators and targets.  \uf0b7 I assessed the implementation of the twelve (12) activities and noted that two (2) outputs with two (2) activities and expenditure worth UGX. 0.21Bn were fully implemented.  \uf0b7 Three (3) outputs with ten (10) activities worth UGX. 2.64Bn. were partially implemented. Out of the ten (10) activities, the hospital fully implemented three (3) activities; and seven (7) activities were partially implemented.  \uf0b7 Fort Portal Regional Referral Hospital had 319 employees on the IPPS payroll of which 311 (97%) were fully verified and eight (8) (3%) did not show up."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 370, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 Letters of Credit in favour of M/s Arch Forum Ltd amounting to UGX.1,161,495,240 remained outstanding from 30th June 2022 throughout the financial year to 30th June 2023, indicating that the contractor did not fulfil the obligations.", "None", "None"], "type": "table"}}, {"content": "370", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 370, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 A total of 11 employees were not paid salary amounting to UGX, 73,419,000 in the period under review leading to arrears.  \uf0b7 Over\u2013remittance of UGX, 6,469,904 and under-remittance of UGX, 490,515,474 of statutory deductions were made by the Regional Referal Hospital during the period.  \uf0b7 Over\u2013remittance of UGX, 275,566,101 and under-remittance of UGX, 133,138 of non-statutory deductions were made by the RRH during the period.  \uf0b7 Out of 1,226 approved positions, a total of 256 positions were filled leaving a gap of 970 vacant positions.  \uf0b7 50 positions were over-filled.  \uf0b7 Management experienced delays in delivery of medicines and sundries to the hospital by National Medical Stores.  \uf0b7 An inspection of the Hospital stores and an analysis of end-of-year stock balances for essential medicines revealed that the hospitals had expired drugs.  \uf0b7 On several occasions the Hospital experienced drug stock outs resulting into lack of several essential, vital and necessary drugs.  \uf0b7 The Referral Hospital had an endoscopy and C-arm machines that were in a working condition, but were not being put to use.  \uf0b7 Hospital had some equipment that was non-functional.", null, null], ["Gender  and Digitilisation Across Context (GENDIG) Project", "Human Capital Development", "Unqualified", "\uf0b7 There was no reportable issue noted."], ["Germany Refugee Response Fund No  Material Reportable Issues (OPM)", "Public Sector Transformation", "Unqualified", "\uf0b7 No Material Reportable Issues"], ["German Refugee Response Fund (GRRF) Project \u2013", "Public Sector Transformation", "Unqualified", "\uf0b7 No Material Reportable Issues"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 371, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 Letters of Credit in favour of M/s Arch Forum Ltd amounting to UGX.1,161,495,240 remained outstanding from 30th June 2022 throughout the financial year to 30th June 2023, indicating that the contractor did not fulfil the obligations.", "None", "None"], "type": "table"}}, {"content": "371", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 371, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Education Infrastructure Enhancement for South Sudanese Refugees and Host Communities in Bidibidi", "", "", ""], ["German Refugee Response Fund (GRRF) Project \u2013  The Scaled-Up Sustainable Domestic Water Supply  and Sanitation Service Infrastructure  in Rhino Camp Refugee Settlement, Arua District, Northern Uganda", "Public Sector Transformation", "Unqualified", "\uf0b7 No Material Reportable Issues"], ["Global  Fund Project-Malaria Grant", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues."], ["Global  Fund Project-TB Grant", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 372, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 Letters of Credit in favour of M/s Arch Forum Ltd amounting to UGX.1,161,495,240 remained outstanding from 30th June 2022 throughout the financial year to 30th June 2023, indicating that the contractor did not fulfil the obligations.", "None", "None"], "type": "table"}}, {"content": "372", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 372, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Global  Fund Project-HIV Grant", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues"], ["Great  Lakes MoTIC Project", "Human Capital Development", "Unqualified", "I noted that; \uf0b7 During the lifecycle of the project, the GLFTP acquired assets to a tune of UGX.497.6Mn. However, there was no guidance on how the project assets were to be managed after project closure.  \uf0b7 By the project completion date of 30th April 2023, the project had not secured the USD.3million from GoU. The Government of Uganda did not provide the required counterpart funding."], ["Grid Expansion and Reinforcement Project (GERP)- MEMD", "Energy Development", "Unqualified", "I observed that; \uf0b7 The project operated without the concept note and project profile contrary to the development committee guidelines. \uf0b7 Cumulative disbursements of project funds as at 30th June 2023 by the donor was USD. 3,215,000 (97%) out of the expected USD. 3,325,000, while of GOU counterpart funding were USD 915,338 as compared to the expected USD 500,000 \uf0b7 Five (5) activities worth USD. 1,622,280 and four (4) activities worth USD. 1,247,280 were fully achieved while one (1) worth USD. 375,000 was not achieved. \uf0b7 The project had an approved budget of USD. 667,687.07 for the financial year 2022/2023, out of which USD. 563,265.31 (84%). \uf0b7 Out of the total available funds for spending of UGX.1,129,762.08 (Receipts plus brought forward funds of UGX.) USD.729,762.08, USD.938,041.88 was spent during the year, representing an absorption level of 73%."], ["Grid Expansion and Reinforcement Project (GERP- UETCL)", "Energy Development", "Unqualified", "I observed that; \uf0b7 The project operated without the concept note and project profile contrary to the development committee guidelines."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 373, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 Letters of Credit in favour of M/s Arch Forum Ltd amounting to UGX.1,161,495,240 remained outstanding from 30th June 2022 throughout the financial year to 30th June 2023, indicating that the contractor did not fulfil the obligations.", "None", "None"], "type": "table"}}, {"content": "373", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 373, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Cumulative disbursements of project funds as at 30th June 2023 by the donor was USD.65.5M (73%) out of the expected USD 90.1M, while GOU counterpart disbursements are at 92% (UGX.30.8Bn out of 33.5Bn).  \uf0b7 Out of the 19 project activities assessed, 5 were fully implemented while 14 had been partially implemented.  \uf0b7 The project had an approved budget of USD.44,204,433 for the financial year 2022/2023, out of which USD.10,425,052 was received representing a performance of 23.6%. 51.8% of the funds available were spent during the year.  \uf0b7 Out of 3,566 PAPs, 3,245 (91%) have been compensated with 73% completion of house construction. In addition, 94% of the Right of Way (RoW) has been acquired. Delay in compensation impair project completion.", null, null], ["Growth opportunities and  productivity for women enterprises (GROW) - PSFU", "Private Sector Development", "Unqualified", "\uf0b7 The project funding of USD.1,814,506 (UGX.6,663,079,885) had not been utilised despite having received funding in time, besides the funds were not appropriated."], ["Gulu Hospital", "Human capital development", "Unqualified", "I observed the following; \uf0b7 The hospital only collected UGX.0.067Bn of the planned non-tax revenue of UGX.0.34Bn resulting in under collection of UGX.0.273Bn, thereby denying government resources for implementation of budget activities  \uf0b7 Out of availed warrants of UGX.17.678Bn, the hospital received UGX.17.672Bn, resulting into under performance of UGX.0.099Bn that affected implementation of planned activities.  \uf0b7 The Hospital utilized UGX.12.672Bn (71%) of the availed warrants of UGX.17.672Bn resulting in underutilization of UGX.5.063Bn that affected implementation of planned activities despite receiving the required funding.  \uf0b7 Four (4) outputs with Thirty-seven (37) activities and expenditure worth UGX. 1,154,818,562 were partially implemented. Out of the thirty-seven (37) activities, the hospital fully implemented twenty-eight (28) activities; and nine (9) activities were partially implemented.  \uf0b7 The Hospital utilized wage warrants of UGX.8.816Bn out of availed warrants of UGX.8.935Bn resulting in unutilized warrants of UGX.0.12Bn"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 374, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 Letters of Credit in favour of M/s Arch Forum Ltd amounting to UGX.1,161,495,240 remained outstanding from 30th June 2022 throughout the financial year to 30th June 2023, indicating that the contractor did not fulfil the obligations.", "None", "None"], "type": "table"}}, {"content": "374", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 374, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Gulu RRH had 352 employees on the IPPS payroll of which 345 (98%) were fully verified and 7 (2%) did not show up due to reasons of death, official leave, interdictions and retirement from service.  \uf0b7 A total of 50 employees on the payroll had inconsistencies in their dates of birth, captured in the payroll and data captured by NIRA on the National IDs, which information I considered vital for the identification of individuals.  \uf0b7 268 employee records were captured on wrong scale/notches leading to an over computation of UGX.1.248Bn and under computation of UGX.0.442Bn  \uf0b7 Over\u2013remittance of UGX.0.044Bn and under-remittance of UGX.0.197Bn of statutory deductions were made by the RRH during the period.  \uf0b7 Over\u2013remittance of UGX.0.008Bn and under-remittance of UGX.0.053Bn of non- statutory deductions were made by the RRH during the period.  \uf0b7 Out of 485 approved positions, a total of 339 positions were filled leaving a gap of 146 vacant positions.  \uf0b7 The Hospital had outstanding payables of UGX.0.267Bn (Trade creditors) that had been outstanding for more than one year. This could lead to loss of funds due to litigation arising from delayed settlement.  \uf0b7 The drug store had developed cracks on both the roof and the wall causing it to leak and made it inappropriate for storage of essential medicines.  \uf0b7 Delayed commencement of Consolidated Implementations letter (CIL) project by 14 months that affected service delivery at the Hospital", null, null], ["Gulu University", "Human capital development", "Unqualified", "I noted that; \uf0b7 The entity had a budget of UGX. 78,051,310,816, out of which UGX  \uf0b7 69,291,862,197 (88.8%) was warranted resulting in a shortfall of UGX. 8,759,448,619 representing an 89% performance. \uf0b7 The entity budgeted to collect UGX.18.767Bn during the year. However, by the end of the year UGX 12.595Bn had been collected representing 67.1 % performance. \uf0b7 Out of the total warrants of UGX 69.292Bn availed to the entity during the year, UGX 69.240Bn was utilized resulting in un-utilized warrants of UGX 0.052Bn representing 99.92% utilization.  \uf0b7 Out of sixteen (16) outputs that had been fully quantified with a total of one hundred and twenty-seven (127) activities worth UGX 8.789Bn; twelve (12) outputs with one hundred and one (101) activities and expenditure worth UGX 5.048Bn"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 375, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 Letters of Credit in favour of M/s Arch Forum Ltd amounting to UGX.1,161,495,240 remained outstanding from 30th June 2022 throughout the financial year to 30th June 2023, indicating that the contractor did not fulfil the obligations.", "None", "None"], "type": "table"}}, {"content": "375 \nwere fully implemented. Four (4) outputs with Twenty-six (26) activities worth UGX 4,097Bn were partially implemented.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 375, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of 488 employees, a total of 478 (98%) who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified.\n- A total of 10 (2%) employees on the payroll did not appear for the validation.\n- A total of 9 individuals whose names were not on the payroll appeared for the validation exercise with all pre-requisite documents.\n- Out of 76 short term employees, a total of 75 (99%) who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified.\n- A total of 1 (1%) short term employees on the payroll did not appear for the validation.\n- A total of 203 employees on the Main payroll had inconsistencies in their names, NINs, dates of birth and gender captured in the main and short-term contract payrolls and data captured by NIRA on the National Identity cards.\n- A comparison of the IPPS payroll register and IFMS payment file revealed that 42 individual employees were paid a total of UGX. 159,130,632 off the IPPS payroll.\n- Out of 1568 approved positions, a total of 571 positions were filled leaving a gap of 997 vacant positions. The entity had 22 staff on the payroll who were not on the staff list by the time of audit.\n- Review of the detailed payment report revealed that out of the total payments worth UGX. 12,595,487,918, UGX. 12,413,609,919 had PRNs while payments worth UGX 181,877,999 did not have PRNs.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 376, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 376, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Delayed Completion of Phase 1 of Construction of Business Development Centre. At the time of audit inspection (November 2023) the works were still on-going and the contractor was still on site. The project was still at slab level and canteen roofed.\n- Review of the E-cash statement revealed that UGX 102,549,488 was accumulated over months in the financial year as funds swept back from all the transactions.\n- In the FY 2022/23; UGX 8,500,000,000 was budgeted and approved out of which only UGX 6,786,311,306 (80%) was released to the College leading to a shortfall of UGX 1,713,688,694 (20%).\n- The University had 106 active taught programmes. However, I noted that only 81 programmes from various faculties were fully accredited, 16 were at MoFPED level for certificate of financial clearance, 6 are still undergoing review by NCHE and 3 are still undergoing internal University review process.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 376, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "376", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 376, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Health Service Commission (HSC)", "Human capital development", "Unqualified", "I noted that; \uf0b7 Out of the total receipts for the financial year of UGX.9.962Bn, only UGX.9.702Bn was spent by the entity resulting in an unspent balance of UGX.0.261Bn representing an absorption level of 97%. As a result, I assessed the implementation of seven (7) outputs that had been fully quantified with a total of twenty five (25) activities and noted that four (4) outputs with seventeen (17) activities were fully implemented while three (3) outputs with eight (8) activities was partially implemented.  \uf0b7 There were delays in the recruitment process caused by non alignment of the recruitment cycle to the budget cyle and delays in placement of adverts. In addition, the entity did not recruit all cadres advertised because some positions never attracted any applications.  \uf0b7 Out of the 57 employees, 56 were fully verified and 1 employee did not appear for validation because they had already retired. In addition, a total of 4 employees that were not on the payroll appeared for the validation and were fully validated.  \uf0b7 There were inconsistencies in employee details where 19 individuals had inconsistencies in their Names and a total of 7 employees had discrepancies in their \uf0b7 Out of the UGX.15.2Bn Budgeted and approved wage funds, only UGX.13.8Bn was spent giving rise to unspent balances amounting to UGX.1.4Bn.  \uf0b7 The Health Service Commission made over and under remittance amounting to UGX. 286.5m to Uganda Revenue Authority (URA) and UGX. 218.5m to URA and Local Service Tax (LST) respectively.  \uf0b7 The Health Service Commission made an over\u2013remittance of UGX.7.6m and under- remittance of UGX.1.1m of non-statutory deductions respectively during the period. \uf0b7 Out of 86 approved positions, a total of 58 positions were filled leaving a gap of 28 vacant positions.  \uf0b7 The Commission charged the wrong expenditure codes to the tune of UGX. 93,283,958 to cover employee costs for contract staff. This was attributed to the fact that contract staff remunerations were either insufficiently budgeted for, or not budgeted for at all."], ["Higher Education Students\u2019 Financing Board (HESFB)", "Human Capital Development", "Unqualified", "I noted that; \uf0b7 Out of the budgeted receipts from GoU of 33.248Bn, only UGX.26.9Bn was received by the entity resulting in a shortfall of UGX.6.34Bn (19%)."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 377, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "377", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 377, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 The entity had an approved budget of UGX.29.52Bn from the various programmes/activities out of which UGX.23.68Bn was warranted resulting in a shortfall of UGX.5.84Bn representing an 80% performance.  \uf0b7 Out of the total GoU warrants of UGX.23.68Bn availed to the entity during the year, UGX.23.68Bn was utilized representing 100% utilization.  \uf0b7 Out of 27 employees on HESFB March 2023 salary payroll, a total of 18, (67%) were fully verified, while 9 (33 %) were partially verified due to lack of some requisite information such as minutes of appointment.  \uf0b7 A total of 6 employees on the main payroll had inconsistencies in their names, NINs, dates of birth and gender captured in the main payrolls and data captured by NIRA.  \uf0b7 The total due loan from the previous periods is UGX.20,616,518,014 of which only UGX. 1,199,460,511 had been collected representing 5.8%", null, null], ["Hoima Hospital", "Human capital development", "Unqualified", "I observed that following; \uf0b7 Collection of local revenue of UGX.0.086Bn out of approved budget of UGX.0.14Bn, resulting in under collection of UGX.0.054Bn that denied the hospital adequate resources for service delivery.  \uf0b7 Fully warranted funds worth UGX.18.168Bn (100%) as per approved budget of UGX.18.168Bn.  \uf0b7 Utilization of warrants worth UGX.17.75Bn (84.6%) out of available warrants of UGX.18.168Bn, leading to underutilization of UGX.0.420Bn that affected implementation of planned activities.  \uf0b7 One (1) outputs with 4 activities and expenditure worth UGX. 0.221Bn were fully implemented.  \uf0b7 Two (3) outputs with Five (5) activities worth UGX. 5.676Bn were partially implemented. Out of the 5 activities, the entity fully implemented 2 activities; and partially implemented 2 activities and Did not implement one activity.  \uf0b7 The Hospital received off-budget financing to a tune of UGX. 2.960Bn, directly from development partners and the Ministry of Health for undertaking activities not appropriated to the entity by Parliament. This may have may resulted in duplication of activities earlier budgeted for.  \uf0b7 Delayed completion of construction works of the Regional Blood Bank Offices that affected delivery of intended blood transfusion services.  \uf0b7 Utilization of wage warrants of UGX.9.803Bn out of available warrants of UGX.10.0Bn resulting in underutilization of UGX.0.197Bn"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 378, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Health Service Commission (HSC)", "Human capital development", "Unqualified", "I noted that; \uf0b7 Out of the total receipts for the financial year of UGX.9.962Bn, only UGX.9.702Bn was spent by the entity resulting in an unspent balance of UGX.0.261Bn representing an absorption level of 97%. As a result, I assessed the implementation of seven (7) outputs that had been fully quantified with a total of twenty five (25) activities and noted that four (4) outputs with seventeen (17) activities were fully implemented while three (3) outputs with eight (8) activities was partially implemented.  \uf0b7 There were delays in the recruitment process caused by non alignment of the recruitment cycle to the budget cyle and delays in placement of adverts. In addition, the entity did not recruit all cadres advertised because some positions never attracted any applications.  \uf0b7 Out of the 57 employees, 56 were fully verified and 1 employee did not appear for validation because they had already retired. In addition, a total of 4 employees that were not on the payroll appeared for the validation and were fully validated.  \uf0b7 There were inconsistencies in employee details where 19 individuals had inconsistencies in their Names and a total of 7 employees had discrepancies in their \uf0b7 Out of the UGX.15.2Bn Budgeted and approved wage funds, only UGX.13.8Bn was spent giving rise to unspent balances amounting to UGX.1.4Bn.  \uf0b7 The Health Service Commission made over and under remittance amounting to UGX. 286.5m to Uganda Revenue Authority (URA) and UGX. 218.5m to URA and Local Service Tax (LST) respectively.  \uf0b7 The Health Service Commission made an over\u2013remittance of UGX.7.6m and under- remittance of UGX.1.1m of non-statutory deductions respectively during the period. \uf0b7 Out of 86 approved positions, a total of 58 positions were filled leaving a gap of 28 vacant positions.  \uf0b7 The Commission charged the wrong expenditure codes to the tune of UGX. 93,283,958 to cover employee costs for contract staff. This was attributed to the fact that contract staff remunerations were either insufficiently budgeted for, or not budgeted for at all."], "type": "table"}}, {"content": "378", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 378, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 The Hospital had 342 employees on the IPPS payroll of which 273 (80%) were fully verified, 17 (5%) partially verified, 50 (15%) not verified, and 2 (0.6%) did not show up.  \uf0b7 A total of 50 (15%) employees on the payroll appeared for validation but did not satisfy the requirements of the validation exercise, hence were not verified.  \uf0b7 6 individuals whose names were not on the Referral Hospital\u2019s payroll by June 2023, appeared for the validation exercise. These individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status.  \uf0b7 A total of 53 employees on the payroll had inconsistencies in their dates of birth, captured in the payroll and data captured by NIRA on the National IDs that were vital for identification of these staff.  \uf0b7 326 employee records were captured on wrong scale/notches leading to an over payment of UGX. 0.498Bn and under payment of UGX. 0.372Bn.  \uf0b7 13 employees were not paid salary amounting to UGX 0.092Bn in the period under review leading to arrears .  \uf0b7 There were statutory deduction over\u2013remittances of UGX. 0.045Bn and under remittances of UGX. 5.422Bn.  \uf0b7 There were non-statutory deduction over\u2013remittances of UGX. 0.0260Bn and under remittances of UGX. 0.518Bn.  \uf0b7 UGX. 0.02Bn was paid to 7 individuals who had retired.  \uf0b7 A total of 347 positions were filled out of approved positions of 454 leaving a gap of 107 vacant position.  \uf0b7 The Hospital did not have a land title for land on which construction works of the Regional Blood bank offices worth UGX. 2.987Bn was being done. There is a risk of loss of funds invested in the infrastructure in case the land disputes", null, null], ["Housing  Finance Bank Limited", "Sustainable Urbanisation & Housing", "Unqualified", "\uf0b7 I noted that as at 31st December 2022, the Bank had an allowance for expected credit losses of UGX.45.67 Bn (2021: UGX.31.72 Bn) charged on gross loans and advances to customers of Ushs.823.62 Bn (2021: UGX.706.05 Bn). The estimation of expected credit losses requires the Bank to make significant judgements in the consideration of the following variables: Allocation of loan facilities due from customers to stages 1, 2 and 3 in accordance with IFRS 9; Assessment of the Probability of Default (PD) and the Loss Given Default (LGD); The application of historical and forward-looking information, including macro-economic factors in the assessment of the PDs and the application of historical and forward-looking information, including macro-economic factors in the assessment of the PDs; Assessment and forecast of expected future cash flows from impaired (stage 3)"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 379, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Health Service Commission (HSC)", "Human capital development", "Unqualified", "I noted that; \uf0b7 Out of the total receipts for the financial year of UGX.9.962Bn, only UGX.9.702Bn was spent by the entity resulting in an unspent balance of UGX.0.261Bn representing an absorption level of 97%. As a result, I assessed the implementation of seven (7) outputs that had been fully quantified with a total of twenty five (25) activities and noted that four (4) outputs with seventeen (17) activities were fully implemented while three (3) outputs with eight (8) activities was partially implemented.  \uf0b7 There were delays in the recruitment process caused by non alignment of the recruitment cycle to the budget cyle and delays in placement of adverts. In addition, the entity did not recruit all cadres advertised because some positions never attracted any applications.  \uf0b7 Out of the 57 employees, 56 were fully verified and 1 employee did not appear for validation because they had already retired. In addition, a total of 4 employees that were not on the payroll appeared for the validation and were fully validated.  \uf0b7 There were inconsistencies in employee details where 19 individuals had inconsistencies in their Names and a total of 7 employees had discrepancies in their \uf0b7 Out of the UGX.15.2Bn Budgeted and approved wage funds, only UGX.13.8Bn was spent giving rise to unspent balances amounting to UGX.1.4Bn.  \uf0b7 The Health Service Commission made over and under remittance amounting to UGX. 286.5m to Uganda Revenue Authority (URA) and UGX. 218.5m to URA and Local Service Tax (LST) respectively.  \uf0b7 The Health Service Commission made an over\u2013remittance of UGX.7.6m and under- remittance of UGX.1.1m of non-statutory deductions respectively during the period. \uf0b7 Out of 86 approved positions, a total of 58 positions were filled leaving a gap of 28 vacant positions.  \uf0b7 The Commission charged the wrong expenditure codes to the tune of UGX. 93,283,958 to cover employee costs for contract staff. This was attributed to the fact that contract staff remunerations were either insufficiently budgeted for, or not budgeted for at all."], "type": "table"}}, {"content": [["", "\uf0b7 The Hospital had 342 employees on the IPPS payroll of which 273 (80%) were fully verified, 17 (5%) partially verified, 50 (15%) not verified, and 2 (0.6%) did not show up.  \uf0b7 A total of 50 (15%) employees on the payroll appeared for validation but did not satisfy the requirements of the validation exercise, hence were not verified.  \uf0b7 6 individuals whose names were not on the Referral Hospital\u2019s payroll by June 2023, appeared for the validation exercise. These individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status.  \uf0b7 A total of 53 employees on the payroll had inconsistencies in their dates of birth, captured in the payroll and data captured by NIRA on the National IDs that were vital for identification of these staff.  \uf0b7 326 employee records were captured on wrong scale/notches leading to an over payment of UGX. 0.498Bn and under payment of UGX. 0.372Bn.  \uf0b7 13 employees were not paid salary amounting to UGX 0.092Bn in the period under review leading to arrears .  \uf0b7 There were statutory deduction over\u2013remittances of UGX. 0.045Bn and under remittances of UGX. 5.422Bn.  \uf0b7 There were non-statutory deduction over\u2013remittances of UGX. 0.0260Bn and under remittances of UGX. 0.518Bn.  \uf0b7 UGX. 0.02Bn was paid to 7 individuals who had retired.  \uf0b7 A total of 347 positions were filled out of approved positions of 454 leaving a gap of 107 vacant position.  \uf0b7 The Hospital did not have a land title for land on which construction works of the Regional Blood bank offices worth UGX. 2.987Bn was being done. There is a risk of loss of funds invested in the infrastructure in case the land disputes", null, null], ["Housing  Finance Bank Limited", "Sustainable Urbanisation & Housing", "Unqualified", "\uf0b7 I noted that as at 31st December 2022, the Bank had an allowance for expected credit losses of UGX.45.67 Bn (2021: UGX.31.72 Bn) charged on gross loans and advances to customers of Ushs.823.62 Bn (2021: UGX.706.05 Bn). The estimation of expected credit losses requires the Bank to make significant judgements in the consideration of the following variables: Allocation of loan facilities due from customers to stages 1, 2 and 3 in accordance with IFRS 9; Assessment of the Probability of Default (PD) and the Loss Given Default (LGD); The application of historical and forward-looking information, including macro-economic factors in the assessment of the PDs and the application of historical and forward-looking information, including macro-economic factors in the assessment of the PDs; Assessment and forecast of expected future cash flows from impaired (stage 3)"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 379, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Health Service Commission (HSC)", "Human capital development", "Unqualified", "I noted that; \uf0b7 Out of the total receipts for the financial year of UGX.9.962Bn, only UGX.9.702Bn was spent by the entity resulting in an unspent balance of UGX.0.261Bn representing an absorption level of 97%. As a result, I assessed the implementation of seven (7) outputs that had been fully quantified with a total of twenty five (25) activities and noted that four (4) outputs with seventeen (17) activities were fully implemented while three (3) outputs with eight (8) activities was partially implemented.  \uf0b7 There were delays in the recruitment process caused by non alignment of the recruitment cycle to the budget cyle and delays in placement of adverts. In addition, the entity did not recruit all cadres advertised because some positions never attracted any applications.  \uf0b7 Out of the 57 employees, 56 were fully verified and 1 employee did not appear for validation because they had already retired. In addition, a total of 4 employees that were not on the payroll appeared for the validation and were fully validated.  \uf0b7 There were inconsistencies in employee details where 19 individuals had inconsistencies in their Names and a total of 7 employees had discrepancies in their \uf0b7 Out of the UGX.15.2Bn Budgeted and approved wage funds, only UGX.13.8Bn was spent giving rise to unspent balances amounting to UGX.1.4Bn.  \uf0b7 The Health Service Commission made over and under remittance amounting to UGX. 286.5m to Uganda Revenue Authority (URA) and UGX. 218.5m to URA and Local Service Tax (LST) respectively.  \uf0b7 The Health Service Commission made an over\u2013remittance of UGX.7.6m and under- remittance of UGX.1.1m of non-statutory deductions respectively during the period. \uf0b7 Out of 86 approved positions, a total of 58 positions were filled leaving a gap of 28 vacant positions.  \uf0b7 The Commission charged the wrong expenditure codes to the tune of UGX. 93,283,958 to cover employee costs for contract staff. This was attributed to the fact that contract staff remunerations were either insufficiently budgeted for, or not budgeted for at all."], "type": "table"}}, {"content": "379", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 379, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "loans and advances to customers and assessment of the financial condition of the counterparty, estimated recoverability and collateral realisation; Expected utilisation of overdraft and other lending commitments over the lifetime of the commitments; and Application of additional overlay adjustments to reflect factors that are not considered in the applied expected credit loss models.", null, null], ["Hydropower Operations and Maintenance Excellence (HOME) Project", "Energy Development", "Unqualified", "I observed that; \uf0b7 In the period under review, I noted that the absorption of budgeted funds was only UGX 6 Bn (equivalent to USD 1.6 Mn) of the Budgeted UGX 14 Bn (equivalent to USD 3.9 Mn), representing 42% absorption rate. Low funds absorption leads to delayed implementation of critical project activities, which may hinder project effectiveness.  \uf0b7 The project is left with two years to the contractual completion date yet only UGX 6.2 Bn (approximately USD 1.67 Mn) of the total project budget of UGX 31 Bn (approximately USD. 8.5 Mn), has been spent, representing 19.7% absorption level. In addition, 76%, i.e. UGX 23.9 Bn (approximately USD 6.4 Mn) of the total budget was already disbursed to the project account, and of this amount, 74% i.e. UGX 17.7 Bn (approximately USD 4.7 Mn) was held at bank as at 31st December 2022."], ["Imagining Gender Futures in  Uganda (IMAGENU)  DFC Project No. 17-07-AU-Gulu University", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues."], ["Industrial Court of Uganda", "Administration of Justice", "Unqualified", "\uf0b7 The activities that were conducted were not quantified, hence rendering it difficult for management to ascertain the achievement levels of the Court.  \uf0b7 There are various conflicting sections in the Employment Act 2006 and the Labor Dispute (Arbitration and Settlement) Act 2006 and yet harmonization is still pending.  \uf0b7 The delayed recruitment of Judicial Officers and support staff for the Industrial Court has resulted into accumulation of backlog of cases to 2,659 by 30th June 2023."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 380, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Health Service Commission (HSC)", "Human capital development", "Unqualified", "I noted that; \uf0b7 Out of the total receipts for the financial year of UGX.9.962Bn, only UGX.9.702Bn was spent by the entity resulting in an unspent balance of UGX.0.261Bn representing an absorption level of 97%. As a result, I assessed the implementation of seven (7) outputs that had been fully quantified with a total of twenty five (25) activities and noted that four (4) outputs with seventeen (17) activities were fully implemented while three (3) outputs with eight (8) activities was partially implemented.  \uf0b7 There were delays in the recruitment process caused by non alignment of the recruitment cycle to the budget cyle and delays in placement of adverts. In addition, the entity did not recruit all cadres advertised because some positions never attracted any applications.  \uf0b7 Out of the 57 employees, 56 were fully verified and 1 employee did not appear for validation because they had already retired. In addition, a total of 4 employees that were not on the payroll appeared for the validation and were fully validated.  \uf0b7 There were inconsistencies in employee details where 19 individuals had inconsistencies in their Names and a total of 7 employees had discrepancies in their \uf0b7 Out of the UGX.15.2Bn Budgeted and approved wage funds, only UGX.13.8Bn was spent giving rise to unspent balances amounting to UGX.1.4Bn.  \uf0b7 The Health Service Commission made over and under remittance amounting to UGX. 286.5m to Uganda Revenue Authority (URA) and UGX. 218.5m to URA and Local Service Tax (LST) respectively.  \uf0b7 The Health Service Commission made an over\u2013remittance of UGX.7.6m and under- remittance of UGX.1.1m of non-statutory deductions respectively during the period. \uf0b7 Out of 86 approved positions, a total of 58 positions were filled leaving a gap of 28 vacant positions.  \uf0b7 The Commission charged the wrong expenditure codes to the tune of UGX. 93,283,958 to cover employee costs for contract staff. This was attributed to the fact that contract staff remunerations were either insufficiently budgeted for, or not budgeted for at all."], "type": "table"}}, {"content": "380 \nInsurance Development Plan Unqualified I noted that; Regulatory  \nImplementation  \nAuthority (IRA)", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 380, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The entity budgeted to collect UGX.37.8Bn (including previous year balance worth UGX.14.4bn) during the year. However, by the end of the year UGX.38.9Bn (Inclusive of previous year balance of UGX.14.4Bn) had been collected representing a 103% performance.\n- Thirteen (13) outputs with one hundred fourteen (114) activities worth UGX.8.45Bn were partially implemented. Out of the one hundred fourteen (114) activities, the entity fully implemented eighty-one (81) activities; eighteen (18) activities were partially implemented, while fifteen (15) activities remained unimplemented.\n- Out of 109 approved positions, a total of 87 positions were filled leaving a gap of 22 vacant positions.\n- The Authority is planning to recruit 40 new staff in the financial year 2023/2024 to bring the total number of staff to 127 staff which is over and above the current approved establishment.\n- Staff administrative advances amounting to UGX.229Mn and USD.11,674 paid out during the year, remained unaccounted for.\n- The Authority spent UGX.5.405Bn against the approved budget of UGX.4.022Bn on some budget lines, leading to an over expenditure of UGX.1.383Bn without seeking authorization as required.\n- Implementation of Contracts awarded during the year worth UGX.0.312Bn, had been extended beyond the planned completion dates without relevant contract extension approvals.\n- The entity was undertaking the business of lending funds to staff that is comparable to commercial terms which is a regulated activity, without following licensing procedures.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 381, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "I further noted that with regard to the Insurance Appeals Tribunal; \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 381, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The funding of the budget and procurement function for the Tribunal are handled by Insurance Regulatory Authority (IRA) on its behalf and the Tribunal reports to IRA regarding its operations. This creates a conflict of interest and may impede the free decision taking by the Insurance Appeals Tribunal.\n- Out of the five (5) members of the Tribunal, one of the members (representing Public Service Commission) resigned on 21st February 2023 but has not been replaced. The Tribunal is therefore not fully constituted.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 381, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "381", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 381, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 The Tribunal lacked key policies guidelines and manuals in regard to human resource management, financial management and assets management that would guide and enable the smooth running of the Tribunal.  \uf0b7 The Tribunal had no approved staffing structure and was being run by two technical staff. This creates challenges including excessive work load, internal controls like segregation of duties.  \uf0b7 The Tribunal did not have an approved strategic Plan to give direction to the Tribunal.  \uf0b7 The Tribunal neither had a Head of Accounts nor a designated Accounting Officer to be accountable for its funds and operations.", null, null], ["Insurance Training College (ITC)", "Human Capital Development", "Unqualified", "I observed that; \uf0b7 Out of the total revenue of UGX.10.54Bn, a total of UGX.7.483Bn was utilized representing 71% utilization. Non-utilization of available revenue negatively effects the implementation of planned activities.  \uf0b7 Out of four (4) outputs that had been fully quantified with a total of twelve (12) activities worth UGX.10.127 Bn; One (1) output with Two (2) activities and expenditure worth UGX.5.180 Bn was fully implemented. Three (3) outputs with Ten (10) activities and expenditure worth UGX.6.517Bn were partially implemented. Out of the Ten (10) activities, the entity fully implemented seven (7) activities and three (3) activities were partially implemented.  \uf0b7 Out of 35 approved positions, a total of 13 positions were filled leaving a gap of 22 vacant positions as per the establishment. Understaffing hinders the College\u2019s ability to deliver its objectives."], ["Integrated Water Management and Development Project", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "I noted that; \uf0b7 Out of the expected cumulative donor disbursement of USD 134,286,645 only USD 54,038,075 was received representing a 40% performance.  \uf0b7 Out of the approved donor budget of USD.36,663,488 for the financial year 2022/2023 only USD 41,531,469 was available for representing a 113%. The apparent over performance arose from funds rolled over from prior year due to poor absorption.  \uf0b7 I sampled thirty-four (34) activities worth USD 96,627,121 and noted that targets for nine (9) activities worth USD 74,261,261 had been fully achieved while targets for the remaining twenty-five (25) activities worth USD 22,365,860 were yet to be achieved."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 382, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "382", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 382, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Out of the total available funds for spending of USD 41,531,469 only USD 19,561,873 was spent representing an absorption level of 47%.  \uf0b7 I noted delays in service delivery due to slow progress in project implementation.", null, null], ["Investing  in Forests  and Protected Areas for Climate - Smart Development Project (IFPA- CD  Project) Implemented  by  National Forestry Authority", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "I noted that; \uf0b7 The project had an approved budget of US$ 10,293,559 for the financial year 2022/2023 out of which US$ 6,353,936 was available for spending, representing 62% performance.  \uf0b7 Out of the expected cumulative project donor funds of US$ 14,051,790 only US$ 6,353,936 had been received representing 45.2% performance.  \uf0b7 Out of seventy-six (76) activities worth US$ 9,921,988; nineteen (19) activities worth US$1,565,366 were fully achieved while targets for the remaining fifty-seven (57) activities worth US$ 8,356,622 were yet to be fully achieved."], ["Investing  in Forests  and Protected Areas for Climate - Smart Development Project (IFPA- CD  Project) Implemented  by Ministry of Water", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "I noted that; \uf0b7 A Project concept note was prepared and approved before implementation of the project.  \uf0b7 There was an approved Project Profile before implementation of the project.  \uf0b7 Feasibility studies were undertaken and approved before commencement of the Project.  \uf0b7 Out of the expected Donor disbursements of USD 5,790,208.54 only USD 5,710,264.84 (98.62%) was disbursed.  \uf0b7 Out of the expected GOU disbursements of USD 1,840,192.19 only USD 1,430,311.79 (77.73%) was disbursed.  \uf0b7 For four (4) activities worth US$ 16,733.66, cumulative targets for all four were yet to be achieved.  \uf0b7 Out of the approved budget of US$ 7,630,400.73 for the financial year 2022/2023, US$ 7,140,576.63 (93.5%) was available for spending.  \uf0b7 Out of available funds of US$ 7,140,576.63 only US$ 2,061,445.81 was spent representing an absorption level of 28.87%.  \uf0b7 18 Motorcycles to support DFOs in the project area under IFPA-CD were delivered on 23/06/2022 and have been in store for 16 months without being utilised."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 383, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The Tribunal lacked key policies guidelines and manuals in regard to human resource management, financial management and assets management that would guide and enable the smooth running of the Tribunal.  \uf0b7 The Tribunal had no approved staffing structure and was being run by two technical staff. This creates challenges including excessive work load, internal controls like segregation of duties.  \uf0b7 The Tribunal did not have an approved strategic Plan to give direction to the Tribunal.  \uf0b7 The Tribunal neither had a Head of Accounts nor a designated Accounting Officer to be accountable for its funds and operations.", "None", "None"], "type": "table"}}, {"content": "383", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 383, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Irrigation For Climate Resilience Project (ICRP)", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "I observed that; \uf0b7 Out of the cumulative disbursements of $ 123,000,000 only $ 23,782,366 had been disbursed representing performance of 19.3%  \uf0b7 I sampled three (3) activities worth UGX 85,061,569,344 and noted that targets for two (2) activities worth UGX 76,132,407,286 were yet to be achieved.  \uf0b7 Out of the approved budget of UGX 91.203Bn (US$ 24.65Mn) for the financial year 2022/2023 only UGX 75.55Bn (US$ 20.959Mn) was available for spending resulting in a shortfall of UGX 14.81Bn (US$ 3.674Mn), representing 85% performance.  \uf0b7 Out of the total available funds of UGX 77.551Bn during the financial year under review, only UGX 38.611Bn was spent resulting in unspent balance of UGX 8.939Bn representing an absorption level of 49.8%.  \uf0b7 I noted that whereas 18,200 farmers were expected to benefit from matching grant of US$ 16.6Mn, none had been enrolled at the time of audit."], ["ITP Inclusive Green  Economy- Environment  for Development Initiative  Project  in Uganda implemented  by Makerere University", "Human Capital Development", "Unqualified", "\uf0b7 A review of the financial statements revealed that the Project budgeted under In- Service Trainings of Trainers- Delivery of trainings to spend USD.12,930.16 but actually spent USD.14,688.00, resulting to over expenditure by USD.1,757.84"], ["Jinja Hospital", "Human Capital Development", "Unqualified", "I observed the following; \uf0b7 The Hospital collected UGX.0.424Bn (48%) out of the budgeted amount of UGX.0.886Bn, resulting in under collection of UGX.0.461Bn that denied government resources for implementation of planned activities  \uf0b7 The hospital received UGX.21.317Bn out of approved budget of UGX.22.0Bn resulting into under performance of UGX0.69Bn that affected some of the planned activities  \uf0b7 Out of the availed warrants of UGX.21.317Bn, the hospital utilized UGX.18.042Bn (85%), leaving unutilized balance of UGX.3.275Bn that affected implementation of planned activities."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 384, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The Tribunal lacked key policies guidelines and manuals in regard to human resource management, financial management and assets management that would guide and enable the smooth running of the Tribunal.  \uf0b7 The Tribunal had no approved staffing structure and was being run by two technical staff. This creates challenges including excessive work load, internal controls like segregation of duties.  \uf0b7 The Tribunal did not have an approved strategic Plan to give direction to the Tribunal.  \uf0b7 The Tribunal neither had a Head of Accounts nor a designated Accounting Officer to be accountable for its funds and operations.", "None", "None"], "type": "table"}}, {"content": "384", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 384, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Three (3) outputs with nine (9) activities and expenditure worth UGX.0.426Bn were fully implemented.  \uf0b7 Five (5) outputs with seventy-three (73) activities worth UGX.3.746Bn were partially implemented. Out of the seventy-three (73) activities, the Hospital fully implemented fifty-three (55) activities; sixteen (16) activities were partially implemented, while two (02) activities remained unimplemented  \uf0b7 Out of UGX.12.585Bn wage warrants availed, the hospital utilized UGX.9.476Bn (75%) leaving a a balance of UGX.3.109Bn unutilized due to understaffing.  \uf0b7 Jinja RRH had 348 employees on the IPPS payroll of which 339(97%) were fully verified and 9 (3%) did not show up for reasons of being on official leave and exit of service.  \uf0b7 A total of 61 employees on the payroll had inconsistencies in their dates of birth, captured in the payroll and data captured by NIRA on the National IDs. This may lead to irregular extension of employee terms of services.  \uf0b7 Over\u2013remittance of UGX.0.274Bn and under-remittance of UGX.0.202Bn of statutory deductions were made by the RRH during the period.  \uf0b7 Over\u2013remittance of UGX 0.048Bn of non-statutory deductions were made by the RRH during the period  \uf0b7 Out of 1,192 approved positions, 315 positions are filled leaving a gap of 879 positions vacant. In addition, 02 positions were over-filled. Understaffing hinders the RRH\u2019s ability to deliver its objectives.  \uf0b7 The hospital had expired drugs in its possession that has been accumulated from 2016 without being picked By NMS despite being requested to do so.", null, null], ["Joint Clinical Research Centre (JCRC)", "Human Capital Development", "Unqualified", "I observed that; \uf0b7 Out of the UGX.120.44Bn JCRC estimated to receive during the year under review, UGX.106.354Bn was realized, representing 88.5% performance. \uf0b7 Out of the total receipts of UGX.106.4Bn, an amount of UGX.106 Bn was spent resulting into an unspent balance of UGX.0.4Bn representing an absorption level of 99.6%.  \uf0b7 Out of the 533 employees on the February 2023 payroll, 510 (96%) employees showed up for the physical headcount and presented all the pre-requisite documents/information to confirm their existence and regularity of recruitment and were fully verified.  \uf0b7 A total of 23 (4%) employees on the payroll did not appear for validation, 17 of whom were away for official duties and other genuine reasons, and were left on"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 385, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The Tribunal lacked key policies guidelines and manuals in regard to human resource management, financial management and assets management that would guide and enable the smooth running of the Tribunal.  \uf0b7 The Tribunal had no approved staffing structure and was being run by two technical staff. This creates challenges including excessive work load, internal controls like segregation of duties.  \uf0b7 The Tribunal did not have an approved strategic Plan to give direction to the Tribunal.  \uf0b7 The Tribunal neither had a Head of Accounts nor a designated Accounting Officer to be accountable for its funds and operations.", "None", "None"], "type": "table"}}, {"content": "385", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 385, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "the payroll, pending validation upon their return while 6 were validated from other entities and these were omitted from the validated payroll.  \uf0b7 A total of 4 individuals whose names were not on the Centre\u2019s February 2023 payroll appeared for the validation exercise with all the pre-requisite documents/information to confirm their existence and regularity of recruitment and were fully verified.  \uf0b7 Twenty-three (23) employees on the payroll had inconsistencies in their names and dates of birth from those captured in their National IDs.  \uf0b7 A total of twenty (20) employees on the Centre payroll were also on other Government payrolls.  \uf0b7 The Centre did not have an approved and costed staff establishment structure that shows the resource requirements to implement its mandate.  \uf0b7 The Centre did not carry out the annual Board performance evaluation as required. \uf0b7 The Centre did not review the Finance Manual, which was approved on 10th July 2019 within the set timeline of three years.  \uf0b7 The were no motor vehicles post repair assessment reports to support the expenditure of UGX.124,866,910 on motor vehicle repairs.  \uf0b7 Contracts worth UGX.494,291,241 were signed at prices that were higher than the market prices established at the commencement of the procurements by UGX.62,487,177.  \uf0b7 Although the Inventory Management Policy recommends weekly, monthly and quarterly inventory reports to be prepared and shared with management to determine the timing of making orders, they had been last prepared and shared with management in November 2022.  \uf0b7 The assets that were ready for disposal were kept outside the store building, which exposed them to bad weather. In addition, there were no surveillance cameras to prevent them from being stolen without trace.  \uf0b7 The 81st Board meeting minutes revealed that the laboratory equipment that were re-located from Mbale Regional Centre of Excellence to headquarters had been redundant for close to five years and there was a staff member paid to look after this idle medical equipment.", null, null], ["Judicial Service Commission (JSC)", "Administration of Justice", "Unqualified", "I observed that; \uf0b7 JSC budgeted to collect UGX.0.04Bn however, by the end of the year, only UGX.0.004Bn had been collected, representing a 10% performance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 386, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The Tribunal lacked key policies guidelines and manuals in regard to human resource management, financial management and assets management that would guide and enable the smooth running of the Tribunal.  \uf0b7 The Tribunal had no approved staffing structure and was being run by two technical staff. This creates challenges including excessive work load, internal controls like segregation of duties.  \uf0b7 The Tribunal did not have an approved strategic Plan to give direction to the Tribunal.  \uf0b7 The Tribunal neither had a Head of Accounts nor a designated Accounting Officer to be accountable for its funds and operations.", "None", "None"], "type": "table"}}, {"content": "386", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 386, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 JSC had an approved budget of UGX.17.736Bn out of which UGX.16.097Bn was warranted, resulting in a shortfall of UGX.1.639Bn representing a 91% performance.  \uf0b7 Out of the total warrants of UGX.16.097Bn availed to the entity during the year, UGX.15.296Bn was utilised, resulting in un-utilised warrants of UGX.0.801Bn representing 95% utilization.  \uf0b7 The budgets for all eight (8) outputs assessed were not supported by individual activity costing and budgets.  \uf0b7 Five (5) outputs with 26 activities worth UGX.3.628Bn were partially implemented. Out of the 26 activities, the entity fully implemented 18 activities while eight (8) activities were partially implemented.  \uf0b7 I observed that the JSC had 251 disciplinary case files opened as of 30th June 2023. Of these, 180 (72%) cases were closed due to lack of merit, and the commission sanctioned 5 (2%) disciplinary cases. I noted delays in concluding 66 (26%) files of the disciplinary cases.  \uf0b7 Out of 91 employees, a total of 90 who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified.  \uf0b7 Three (3) individuals whose names were not on the payroll appeared for the validation exercise with all pre-requisite documents.  \uf0b7 27 employees on the payroll had inconsistencies in their names and dates of birth captured in the payrolls and data captured by NIRA on the National Identity cards. \uf0b7 Out of the UGX.11.883Bn budgeted wage funds for the four financial years, only UGX.10.512Bn was spent resulting in unspent balances amounting to UGX.1.371Bn.  \uf0b7 45 staff were paid a total of UGX.501,311,810 off the IPPS/HCMS payroll system. \uf0b7 Out of 147 approved positions, only 94 positions were filled leaving 53 vacant positions.  \uf0b7 JSC had outstanding domestic arrears of UGX.0.138Bn as at 30th June 2023, relating to PAYE.", null, null], ["Judiciary (Courts  of Judicature)", "Administration of Justice", "Unqualified", "I observed that; \uf0b7 Out of the total receipts for the financial year of UGX.373.724Bn availed to the entity during the year, UGX.348.752Bn was spent, resulting in an unspent balance of UGX.24.972Bn representing an absorption level of 93%.  \uf0b7 Out of the 19 quantified outputs worth UGX.223.8Bn assessed, four (4) outputs worth UGX.24.1Bn were fully implemented, while 15 outputs worth UGX.199.7Bn were partially implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 387, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The Tribunal lacked key policies guidelines and manuals in regard to human resource management, financial management and assets management that would guide and enable the smooth running of the Tribunal.  \uf0b7 The Tribunal had no approved staffing structure and was being run by two technical staff. This creates challenges including excessive work load, internal controls like segregation of duties.  \uf0b7 The Tribunal did not have an approved strategic Plan to give direction to the Tribunal.  \uf0b7 The Tribunal neither had a Head of Accounts nor a designated Accounting Officer to be accountable for its funds and operations.", "None", "None"], "type": "table"}}, {"content": "387", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 387, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Delays in the Construction of Chief Magistrates Courts of Alebtong, Patongo, Budaka, High Courts at Rukungiri, Soroti, Kibaale Justice Centre.  \uf0b7 Out of 391 Magistrate Courts and Grade 1 courts to be established , only 192 courts have been established and operationalized to date, signifying a performance rate of 49% of the target.  \uf0b7 Out of 82 magisterial areas, six (6) magisterial areas (with over 20 judicial staff) had no transportation facilities.  \uf0b7 Out of the 250 courts, only 101 (40%) had internet access in the three categories of Magistrates Courts.  \uf0b7 The Magistrate Grade One courts of Rubaare, Ikumba and Kihihi were operating in unsuitable premises.  \uf0b7 The system roll-out has only been completed in eight (8) court stations (an addition of only one (1) court station in the financial year under review) out of the planned 476 court stations.  \uf0b7 The Electronic Court Case Management System (ECCMIS) is yet to be integrated with the National Lands Information System, the National ID system in NIRA, the IFMS and the Bank of Uganda Banking System (BBS).  \uf0b7 Out of 2,117 employees on the Judiciary\u2019s May 2023 salary payroll, a total of 2,112 (99.8%) were fully verified, while 5 individuals did not show up  \uf0b7 Out of 373 employees on the Judiciary\u2019s May 2023 Contract\u2019s salary payroll, a total of 369 (99%) were fully verified, while four (4) staff did not show up.  \uf0b7 551 employees on the payroll had inconsistencies in their names and dates of birth, captured in the payroll and data captured by NIRA on the National IDs  \uf0b7 While the Judiciary has enrolled all of the permanent staff on the IPPS, final processing and payments of the staff salaries is made outside the IPPS. In addition, contract staff salaries are processed and paid outside the IPPS.  \uf0b7 Management irregularly accrued domestic arrears to the tune of UGX.6,290,426,061 in the financial year 2022/2023. The domestic arrears accrued included rent, repairs of motor vehicles and supply of judicial attire.", null, null], ["Kabale Hospital", "Human Capital Development", "Unqualified", "\uf0b7 The hospital had an approved budget of UGX.13.532 bn from the various programs out of which UGX.11.432 bn was warranted resulting in a shortfall of UGX. 2.101 bn representing 85% performance. Of the warrants, UGX. 11.269 bn was utilized by the entity resulting in un-utilized warrants of UGX 0.163 bn representing utilization of 98%.  \uf0b7 According to the approved budget, the entity was supposed to collect Non-tax revenue to the tune of UGX 0.390 bn out of which only UGX 0.163 bn had been collected representing 42% performance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 388, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The Tribunal lacked key policies guidelines and manuals in regard to human resource management, financial management and assets management that would guide and enable the smooth running of the Tribunal.  \uf0b7 The Tribunal had no approved staffing structure and was being run by two technical staff. This creates challenges including excessive work load, internal controls like segregation of duties.  \uf0b7 The Tribunal did not have an approved strategic Plan to give direction to the Tribunal.  \uf0b7 The Tribunal neither had a Head of Accounts nor a designated Accounting Officer to be accountable for its funds and operations.", "None", "None"], "type": "table"}}, {"content": [["", "\uf0b7 Delays in the Construction of Chief Magistrates Courts of Alebtong, Patongo, Budaka, High Courts at Rukungiri, Soroti, Kibaale Justice Centre.  \uf0b7 Out of 391 Magistrate Courts and Grade 1 courts to be established , only 192 courts have been established and operationalized to date, signifying a performance rate of 49% of the target.  \uf0b7 Out of 82 magisterial areas, six (6) magisterial areas (with over 20 judicial staff) had no transportation facilities.  \uf0b7 Out of the 250 courts, only 101 (40%) had internet access in the three categories of Magistrates Courts.  \uf0b7 The Magistrate Grade One courts of Rubaare, Ikumba and Kihihi were operating in unsuitable premises.  \uf0b7 The system roll-out has only been completed in eight (8) court stations (an addition of only one (1) court station in the financial year under review) out of the planned 476 court stations.  \uf0b7 The Electronic Court Case Management System (ECCMIS) is yet to be integrated with the National Lands Information System, the National ID system in NIRA, the IFMS and the Bank of Uganda Banking System (BBS).  \uf0b7 Out of 2,117 employees on the Judiciary\u2019s May 2023 salary payroll, a total of 2,112 (99.8%) were fully verified, while 5 individuals did not show up  \uf0b7 Out of 373 employees on the Judiciary\u2019s May 2023 Contract\u2019s salary payroll, a total of 369 (99%) were fully verified, while four (4) staff did not show up.  \uf0b7 551 employees on the payroll had inconsistencies in their names and dates of birth, captured in the payroll and data captured by NIRA on the National IDs  \uf0b7 While the Judiciary has enrolled all of the permanent staff on the IPPS, final processing and payments of the staff salaries is made outside the IPPS. In addition, contract staff salaries are processed and paid outside the IPPS.  \uf0b7 Management irregularly accrued domestic arrears to the tune of UGX.6,290,426,061 in the financial year 2022/2023. The domestic arrears accrued included rent, repairs of motor vehicles and supply of judicial attire.", null, null], ["Kabale Hospital", "Human Capital Development", "Unqualified", "\uf0b7 The hospital had an approved budget of UGX.13.532 bn from the various programs out of which UGX.11.432 bn was warranted resulting in a shortfall of UGX. 2.101 bn representing 85% performance. Of the warrants, UGX. 11.269 bn was utilized by the entity resulting in un-utilized warrants of UGX 0.163 bn representing utilization of 98%.  \uf0b7 According to the approved budget, the entity was supposed to collect Non-tax revenue to the tune of UGX 0.390 bn out of which only UGX 0.163 bn had been collected representing 42% performance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 388, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The Tribunal lacked key policies guidelines and manuals in regard to human resource management, financial management and assets management that would guide and enable the smooth running of the Tribunal.  \uf0b7 The Tribunal had no approved staffing structure and was being run by two technical staff. This creates challenges including excessive work load, internal controls like segregation of duties.  \uf0b7 The Tribunal did not have an approved strategic Plan to give direction to the Tribunal.  \uf0b7 The Tribunal neither had a Head of Accounts nor a designated Accounting Officer to be accountable for its funds and operations.", "None", "None"], "type": "table"}}, {"content": "388", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 388, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Assessment of the implementation of ten (10) outputs with twenty-six (26) activities worth UGX. 2.769 bn indicated that Seven (9) outputs with twenty-five (25) activities and expenditure worth UGX.2.697 bn were fully implemented while One (1) output with one (1) activity worth UGX.0.072 bn was partially implemented.  \uf0b7 Audit of the management of the Government payroll revealed the following;  o  Out of the total warrants of UGX 6.886 bn to cater for the wage component, UGX. 6.789 bn was utilized by the Hospital resulting in un-utilized warrants of UGX. 0.097 bn representing utilization of 99%.  o  Kabale RRH had 259 employees on the IPPS payroll of which 258(99.6%) were fully verified, and 1(0.4%) did not show up, seven (7) individuals had not accessed the payroll by end of June, 2023. These were captured as new records in my determination of the Kabale RRH wage bill.  o 95 employee records were captured on wrong scale/notches leading to an over computation of UGX. 0.005 bn and under computation of UGX. 0.007 bn. o  Under-remittance of UGX 0.004 bn of statutory deductions were made by the RRH during the period.  o  Out of 350 approved positions, a total of 265 positions were filled leaving a gap of 88 vacant positions. In addition, 3 positions were over-filled.  \uf0b7 I reviewed the approved estimates under the CIL for the period ending 30th September 2023 and noted that the Kabale RRH budgeted to receive UGX. 2.592 bn and received UGX 0.735 bn representing 28.3% performance.  \uf0b7 A review of the 2022/2023 Board of Survey report revealed that some of the assets recommended for disposal in 2021/2022 especially motor vehicles were still not yet disposed of and continue losing value and lying idle in the Hospital premises.", null, null], ["Kabale-Lake Bunyonyi and Kisoro- Mgahinga Road Improvement Project  ADB Credit  No. 210015004249 7 and Ug- Project Id P-Ug- D00-003", "Human Capital Development", "Unqualified", "I noted that; \uf0b7 The project concept note and profile were prepared, and detailed feasibility studies were undertaken in line with the Project Development Committee Guidelines, 2026 \uf0b7 Out of the total expected cumulative disbursements of donor funds from African Development Bank (ADB) of USD 67,230,000, only USD 1,439,812.35 has been released leading undisbursed funds of USD 65,790,187.65. As a result of the un- disbursed funds Government has accumulated commitment fees amounting to USD. 665,100.94 on un-disbursed donor funds since date of project effectiveness."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 389, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The Tribunal lacked key policies guidelines and manuals in regard to human resource management, financial management and assets management that would guide and enable the smooth running of the Tribunal.  \uf0b7 The Tribunal had no approved staffing structure and was being run by two technical staff. This creates challenges including excessive work load, internal controls like segregation of duties.  \uf0b7 The Tribunal did not have an approved strategic Plan to give direction to the Tribunal.  \uf0b7 The Tribunal neither had a Head of Accounts nor a designated Accounting Officer to be accountable for its funds and operations.", "None", "None"], "type": "table"}}, {"content": [["", "\uf0b7 Assessment of the implementation of ten (10) outputs with twenty-six (26) activities worth UGX. 2.769 bn indicated that Seven (9) outputs with twenty-five (25) activities and expenditure worth UGX.2.697 bn were fully implemented while One (1) output with one (1) activity worth UGX.0.072 bn was partially implemented.  \uf0b7 Audit of the management of the Government payroll revealed the following;  o  Out of the total warrants of UGX 6.886 bn to cater for the wage component, UGX. 6.789 bn was utilized by the Hospital resulting in un-utilized warrants of UGX. 0.097 bn representing utilization of 99%.  o  Kabale RRH had 259 employees on the IPPS payroll of which 258(99.6%) were fully verified, and 1(0.4%) did not show up, seven (7) individuals had not accessed the payroll by end of June, 2023. These were captured as new records in my determination of the Kabale RRH wage bill.  o 95 employee records were captured on wrong scale/notches leading to an over computation of UGX. 0.005 bn and under computation of UGX. 0.007 bn. o  Under-remittance of UGX 0.004 bn of statutory deductions were made by the RRH during the period.  o  Out of 350 approved positions, a total of 265 positions were filled leaving a gap of 88 vacant positions. In addition, 3 positions were over-filled.  \uf0b7 I reviewed the approved estimates under the CIL for the period ending 30th September 2023 and noted that the Kabale RRH budgeted to receive UGX. 2.592 bn and received UGX 0.735 bn representing 28.3% performance.  \uf0b7 A review of the 2022/2023 Board of Survey report revealed that some of the assets recommended for disposal in 2021/2022 especially motor vehicles were still not yet disposed of and continue losing value and lying idle in the Hospital premises.", null, null], ["Kabale-Lake Bunyonyi and Kisoro- Mgahinga Road Improvement Project  ADB Credit  No. 210015004249 7 and Ug- Project Id P-Ug- D00-003", "Human Capital Development", "Unqualified", "I noted that; \uf0b7 The project concept note and profile were prepared, and detailed feasibility studies were undertaken in line with the Project Development Committee Guidelines, 2026 \uf0b7 Out of the total expected cumulative disbursements of donor funds from African Development Bank (ADB) of USD 67,230,000, only USD 1,439,812.35 has been released leading undisbursed funds of USD 65,790,187.65. As a result of the un- disbursed funds Government has accumulated commitment fees amounting to USD. 665,100.94 on un-disbursed donor funds since date of project effectiveness."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 389, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The Tribunal lacked key policies guidelines and manuals in regard to human resource management, financial management and assets management that would guide and enable the smooth running of the Tribunal.  \uf0b7 The Tribunal had no approved staffing structure and was being run by two technical staff. This creates challenges including excessive work load, internal controls like segregation of duties.  \uf0b7 The Tribunal did not have an approved strategic Plan to give direction to the Tribunal.  \uf0b7 The Tribunal neither had a Head of Accounts nor a designated Accounting Officer to be accountable for its funds and operations.", "None", "None"], "type": "table"}}, {"content": "389", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 389, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 All the approved budget of UGX.35.47 Bn for the financial year 2022/2023 was received for spending. Similarly, all the available project funds of UGX.35.47 Bn were spent on compensation of project affected persons, representing an absorption level of 100%. \uf0b7 The contract for civil works for upgrading of the Kabale -Lake Bunyonyi and Kisoro \u2013 Mgahinga Roads was awarded to M/S Samcrete Egypt Engineers and Contractors at a contract sum of UGX.112,028,918,319 on 19th September 2023. However, as at 30/11/2023, the contractor had not been given a commencement order due to delays in obtaining an Advance payment guarantee.", null, null], ["Kabale University", "Human Capital Development", "Unqualified", "I noted that; \uf0b7 The University had had outstanding receivables amounting to UGX.668.406Mn relating to delayed settlement of student fees.The University had outstanding domestic arrears relating to PAYE of UGX.1.637Bn and supplier invoices of UGX.141.939Mn. There is a risk of fines, penalties and litigations against the University.  \uf0b7 I noted that out of the budgeted receipts from GoU of UGX.63.2Bn, only UGX.54.65Bn (86.5%) was received by the entity resulting in a shortfall of UGX.8.55Bn.  \uf0b7 Out of the total warrants of UGX.54.65Bn received during the financial year, the entity utilized UGX.51.18Bn, resulting in un-utilized warrants of UGX.3.47Bn which represents an absorption level of 93.65%.  \uf0b7 A total of 56 employees on the Main payroll had inconsistencies in their names, NINs, dates of birth and gender captured in the main and short-term contract payrolls as compared to data captured by NIRA on the National Identity cards  \uf0b7 I noted that out of 2,076 approved positions, a total of 506 (24%) positions were filled leaving a gap of 1,570 (76%) vacant positions  \uf0b7 I noted that some students, both private and sponsored either by the Loans Scheme or Statehouse sat examinations of semester one without clearing fees of UGX.158.757Mn contrary to the fees payment policy."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 390, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The Tribunal lacked key policies guidelines and manuals in regard to human resource management, financial management and assets management that would guide and enable the smooth running of the Tribunal.  \uf0b7 The Tribunal had no approved staffing structure and was being run by two technical staff. This creates challenges including excessive work load, internal controls like segregation of duties.  \uf0b7 The Tribunal did not have an approved strategic Plan to give direction to the Tribunal.  \uf0b7 The Tribunal neither had a Head of Accounts nor a designated Accounting Officer to be accountable for its funds and operations.", "None", "None"], "type": "table"}}, {"content": "390 \nKampala Agro-industrialization Unqualified I noted that; Capital  \nCity  \nAuthority \nCommunity mobilization \n(KCCA) \nand mindset change \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 390, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- KCCA budgeted to collect NTR of UGX.99.751Bn during the financial year however, by the end of the year, UGX.104.917Bn had been collected, representing a 105% Development plan performance.  \nimplementation", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 391, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "- The Authority has not yet come up with regulations on outdoor advertising rates, and therefore, no collections were made during the year  \nDigital transformation\n- The Authority had outstanding Property rates totalling to UGX.252,035,071,304, only UGX.52,357,070,009 were collected leaving UGX.199,678,001,295 Human capital  \nrepresenting 79% performance.  \ndevelopment\n- The entity had an approved budget of UGX.328.029Bn from the various", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 391, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nIntegrated transport \nprogrammes, out of which UGX.326.174Bn was warranted, resulting in a shortfall \ninfrastructure and \nof UGX.1.854Bn representing a 99% performance. \nservices", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 391, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of the total warrants of UGX.326.174Bn availed to the entity during the year, UGX.321.444Bn was utilized, resulting in un-utilized warrants of UGX.4.732Bn Natural resources,  \nrepresenting 98% utilization  \nenvironment, climate\n- The budgets for all the 26 outputs assessed were not supported by individual change, land and water  \nactivity costing and budgets.\n- Three (3) outputs with 21 activities worth UGX.36.764Bn were partially Public sector  \nimplemented. Out of the 21 activities, the entity fully implemented 15 activities and transformation  \nsix (6) activities were partially implemented.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 391, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \nTourism development \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 391, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Six (6) activities sampled with a total expenditure of UGX.13.793Bn revealed issues of delays and quality.\n- 96 SACCOs received funds worth UGX.9,600,000,000 in the last quarter of the year 2022/2023\n- 62 out of 97 PDM SACCOs had not utilized funds worth UGX.6,200,000,000\n- The KCCA Ward Development Committees (WDC) were not functional.\n- Out of 4,065 employees who were on the Authority's main payroll of March 2023, a total of 3,941 (97%) employees who appeared for the validation exercise presented all the pre-requisite documents/information to confirm their existence and regularity of recruitment.\n- 124 (3%) staff on the Authority payroll for the month of March 2023 did not appear for the headcount.\n- 92 employees whose names were not on the Authority\u2019s March 2023 payroll appeared for the validation exercise.\n- Out of 860 contract staff on the short-term contract payroll obtained from Kampala Capital City Authority for March 2023, 839 (98%) contract staff appeared for the validation exercise and presented all the pre-requisite information.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 391, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "391", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 391, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 21 (2%) contract staff on the entity payroll for the month of March 2023 did not appear for the headcount.  \uf0b7 84 contract staff whose names were not on the Authority\u2019s March 2023 contract staff payroll appeared for the validation exercise.  \uf0b7 There were inconsistencies between the names and other personal data captured in the IPPS and the Names and personal data captured by NIRA on the National IDs  \uf0b7 The Authority had a total approved traditional staff establishment of 1,454 out of which only 862 (59%) positions were filled leaving 592 (41%) vacant positions  \uf0b7 UGX.588,483,652 was transferred to Kampala Primary Teachers Multipurpose Cooperative Society Limited as deductions from civil servants instead of the Uganda Consumer Lenders/Uganda Bankers Association, the registered/authorised agent of the respective beneficiaries  \uf0b7 UGX.10,598,343,886 was charged on wrong account codes.  \uf0b7 The Authority did not maintain an updated staff list for all the categories of staff, including newly recruited staff, transferred staff, promoted staff, retirees and staff who had died.  \uf0b7 UGX.246,027,308 was paid to 37 staff who had either retired, transferred, absconded or died.  \uf0b7 With the exception of teachers and health workers who are enrolled on the IPPS, the rest of the Authority staff were not enrolled on any of the required systems.  \uf0b7 A comparison of the budget figures, warrants and payments in respect of the payroll related expenditure revealed an under-absorption of UGX.10,153,747,642 \uf0b7 The Authority had accrued court costs totalling to UGX.23,019,117,745 as at 30th of June 2022, leading to under budgeting to a tune of UGX.18,216,122,827.  \uf0b7 Eight (8) cases out of 12 cases where awards and compensations had been granted had taken an unreasonably long time without settlement  \uf0b7 The land fill was overfilled with waste and was over due for decommissioning as per my inspection of the landfill on 5th December 2023.", null, null], ["Kampala  Capital  City Authority Centres  for Disease Control and Prevention \u2013 Urban Health Project", "Human Capital Development", "Unqualified", "I noted that; \uf0b7 There was a delay in drawing the funds. The Project\u2019s first draw down of funds of USD.564,540 was on 28th June 2022, approximately 299 days after notification.  \uf0b7 Out of the total drawn-down funds of USD.995,992, Project management spent USD.443,896, resulting in an unspent balance of USD.552,096, representing an absorption level of 44%."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 392, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "392", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 392, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["(GRANT No: 6 NU2GGH00235 8-01-01)", "", "", "\uf0b7 The Project management was only able to absorb USD.374,537.87 (67.8%) out of USD.552,095.87 obligated funds as at 30th September 2022.  \uf0b7 The project did not have a customised finance and accounting manual to enable documentation of financial procedures for management of receipts and payments, stores, custody of assets, control of liabilities and general internal controls while managing the project funds.  \uf0b7 There were significant delays averaging 286 days from preparation, review and approval of bank reconciliations.  \uf0b7 Management delayed to effect payments to M/s BDO East Africa Advisory Services Ltd.  \uf0b7 The program\u2019s activities were not captured in the approved KCCA policy statement for 2021/2022 and 2022/2023, implying that the activities and funds spent under the programme were not appropriated by Parliament.  \uf0b7 During the year, the Project Management made statutory deductions from the emoluments of its employees amounting to UGX.282,122,270; however, the funds were not remitted to the respective Institutions by the year-end.  \uf0b7 By the time of the audit (July 2023), M/s BDO East Africa Advisory Services Ltd had not submitted 13 out of 15 of the required reports to CDC and KCCA which is against the requirements of the GCC Clauses and the Consultancy terms of Reference."], ["Kampala  Capital Roads Rehabilitation Project  (KCRRP)", "Public Sector Transformation", "Unqualified", "I noted that; \uf0b7 The KCRRP project concept note and profile were prepared, and feasibility studies were undertaken per the Development Committee guidelines.  \uf0b7 The project had not received GoU counterpart funding to the tune of USD.11Mn, thus affecting the compensation of Project Affected Persons.  \uf0b7 The Project had not received GEF funding to a tune of USD.2Mn to facilitate solid waste management and skilling of women and youth as at the end of the financial year.  \uf0b7 USD.160Mn had not been disbursed to the project from ADB and ADF, thus affecting the construction of civil works.  \uf0b7 The progress of the civil works on Lots 1, 2, 3, 4 and 5 was at 15% against the planned 60%. In addition, the design review that should have been completed experienced delays, with package 2 design review still ongoing at approximately 50%.  \uf0b7 The project had an approved budget of UGX.107.4 Bn for the financial year 2022/2023, out of which UGX.97.4 Bn was available for spending, resulting in a"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 393, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 21 (2%) contract staff on the entity payroll for the month of March 2023 did not appear for the headcount.  \uf0b7 84 contract staff whose names were not on the Authority\u2019s March 2023 contract staff payroll appeared for the validation exercise.  \uf0b7 There were inconsistencies between the names and other personal data captured in the IPPS and the Names and personal data captured by NIRA on the National IDs  \uf0b7 The Authority had a total approved traditional staff establishment of 1,454 out of which only 862 (59%) positions were filled leaving 592 (41%) vacant positions  \uf0b7 UGX.588,483,652 was transferred to Kampala Primary Teachers Multipurpose Cooperative Society Limited as deductions from civil servants instead of the Uganda Consumer Lenders/Uganda Bankers Association, the registered/authorised agent of the respective beneficiaries  \uf0b7 UGX.10,598,343,886 was charged on wrong account codes.  \uf0b7 The Authority did not maintain an updated staff list for all the categories of staff, including newly recruited staff, transferred staff, promoted staff, retirees and staff who had died.  \uf0b7 UGX.246,027,308 was paid to 37 staff who had either retired, transferred, absconded or died.  \uf0b7 With the exception of teachers and health workers who are enrolled on the IPPS, the rest of the Authority staff were not enrolled on any of the required systems.  \uf0b7 A comparison of the budget figures, warrants and payments in respect of the payroll related expenditure revealed an under-absorption of UGX.10,153,747,642 \uf0b7 The Authority had accrued court costs totalling to UGX.23,019,117,745 as at 30th of June 2022, leading to under budgeting to a tune of UGX.18,216,122,827.  \uf0b7 Eight (8) cases out of 12 cases where awards and compensations had been granted had taken an unreasonably long time without settlement  \uf0b7 The land fill was overfilled with waste and was over due for decommissioning as per my inspection of the landfill on 5th December 2023.", "None", "None"], "type": "table"}}, {"content": "393", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 393, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "shortfall of UGX.10Bn, representing 90.68%. Only UGX.97.249Bn was spent, resulting in an unspent balance of UGX.0.205Bn, representing an absorption level of 99.7%.  \uf0b7 Lots 1,2,3, and 5 delayed to commence due to challenges in the acquisition of right of way, absence of approved design reviews and non-compliance to health, safety and environment safeguards.  \uf0b7 The Project Oversight Committee was not fully constituted, and meetings were not held, thus affecting the oversight function of the project.  \uf0b7 The project lacked critical staff in the implementation team, comprising an environmentalist and a project accountant, thus exerting heavy workload on the existing staff.  \uf0b7 The project registered a total of 47 community grievances, out of which 25 remained unresolved by November 2023.  \uf0b7 Third-party due diligence checks on the contractors and consultants were not undertaken by the evaluation committee.  \uf0b7 Approval of contracts/agreements for Lots 1,2,3 and 5 delayed by an average of 88 days.  \uf0b7 Four (4) out of the five (5) works contracts awarded to contractors and consultants exceeded the project completion period by an average of 218 days.  \uf0b7 KCCA was yet to effect advance payment to a package 2 consultant and certified works (IPC 1) for Lot 2 contractor. Additionally, three (3) fee notes received from package 1 consultant were paid beyond 60 days after the due date.  \uf0b7 The package 2 consulting supervisor had not mobilised an urban hydrologist to design drainage works, yet the project had commenced.", null, null], ["Kampala Institutional  and Infrastructure Development Project Phase II (KIIDP II)", "Public Sector Transformation", "Unqualified", "I observed that; \uf0b7 The concept note, project profile and pre-feasibility study were prepared in line with the Development Committee guidelines.  \uf0b7 The project should have exited the Public Investment Plan by 30th June 2022. However, this was not done.  \uf0b7 The total cumulative project disbursements from the donors were less than expected by USD.17.1 Million as per the project financing agreement, thus affecting the implementation of activities.  \uf0b7 The total cumulative project disbursements from GoU were more than expected by USD.4 Million due to the increase in the number of PAPs to be compensated."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 394, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 21 (2%) contract staff on the entity payroll for the month of March 2023 did not appear for the headcount.  \uf0b7 84 contract staff whose names were not on the Authority\u2019s March 2023 contract staff payroll appeared for the validation exercise.  \uf0b7 There were inconsistencies between the names and other personal data captured in the IPPS and the Names and personal data captured by NIRA on the National IDs  \uf0b7 The Authority had a total approved traditional staff establishment of 1,454 out of which only 862 (59%) positions were filled leaving 592 (41%) vacant positions  \uf0b7 UGX.588,483,652 was transferred to Kampala Primary Teachers Multipurpose Cooperative Society Limited as deductions from civil servants instead of the Uganda Consumer Lenders/Uganda Bankers Association, the registered/authorised agent of the respective beneficiaries  \uf0b7 UGX.10,598,343,886 was charged on wrong account codes.  \uf0b7 The Authority did not maintain an updated staff list for all the categories of staff, including newly recruited staff, transferred staff, promoted staff, retirees and staff who had died.  \uf0b7 UGX.246,027,308 was paid to 37 staff who had either retired, transferred, absconded or died.  \uf0b7 With the exception of teachers and health workers who are enrolled on the IPPS, the rest of the Authority staff were not enrolled on any of the required systems.  \uf0b7 A comparison of the budget figures, warrants and payments in respect of the payroll related expenditure revealed an under-absorption of UGX.10,153,747,642 \uf0b7 The Authority had accrued court costs totalling to UGX.23,019,117,745 as at 30th of June 2022, leading to under budgeting to a tune of UGX.18,216,122,827.  \uf0b7 Eight (8) cases out of 12 cases where awards and compensations had been granted had taken an unreasonably long time without settlement  \uf0b7 The land fill was overfilled with waste and was over due for decommissioning as per my inspection of the landfill on 5th December 2023.", "None", "None"], "type": "table"}}, {"content": "394", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 394, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Cumulatively, 21 activities worth UGX.491,710,886,946 had been fully achieved, while targets for the remaining two (2) activities (Nakamiro and Lubigi drainages) worth UGX.77,023,013,507 were yet to be achieved.  \uf0b7 The project had an approved budget of UGX.69.5Bn for the financial year 2022/2023, out of which UGX.63.4Bn was available for spending, resulting in a shortfall of UGX.6.1Bn representing 91% performance. Only UGX.59.9Bn was absorbed.  \uf0b7 Sustainability of project investments is still a challenge due to the inadequate funding from URF.  \uf0b7 The project had outstanding commitments to the tune of UGX.9,991,002,348 at the year-end.  \uf0b7 The project had outstanding receivables to the tune of UGX.5,719,954,605 at the year-end which was due from GoU as a refund of payment made to Lot 1 contractor for traffic signals declared by the Bank as ineligible expenditure.  \uf0b7 The project had unfunded obligations totaling to UGX.22.7Bn for works and services rendered during the project life at the time of closure.  \uf0b7 A number of title transfers and mutations are still incomplete, and ownership has not been transferred to KCCA despite the fact that the project closed.  \uf0b7 There are outstanding payments to PAPs amounting to UGX.3,242,757,828 due to pending court cases and incomplete documentation, among others.  \uf0b7 Twenty-nine (29) reported incidences and grievances had not yet been resolved, yet the project has closed.", null, null], ["Kampala-Jinja Expressway (KJE) Project", "Integrated Transport Infrastructure & Services", "Unqualified", "I noted that; \uf0b7 Out of the total expected cumulative disbursements of donor funds of USD 229,470,000, only USD 343,983 has been released leading undisbursed funds of USD 229,126,016 As a result of the un-disbursed funds (USD 229,126,016.5), Government has accumulated commitment fees amounting to USD. 1,145,630.  \uf0b7 As at 30th June, 2023, the GoU had cumulatively contributed UGX.484,106,985,663 and out of which UGX.476,136,750,913 was directly utilized for compensation of 4,336 Project Affected Persons.  \uf0b7 Establishment of a Project Implementation Unit worth UGX.1,259,639,052 was not constituted, 11,722 PAPs were not compensated, and the civil works did not commence due to delays in procuring a contractor.  \uf0b7 There was delayed commencement of Project works as the procurement which was initiated in May 2018 had not been concluded at the time of the audit in November 2023."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 395, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 21 (2%) contract staff on the entity payroll for the month of March 2023 did not appear for the headcount.  \uf0b7 84 contract staff whose names were not on the Authority\u2019s March 2023 contract staff payroll appeared for the validation exercise.  \uf0b7 There were inconsistencies between the names and other personal data captured in the IPPS and the Names and personal data captured by NIRA on the National IDs  \uf0b7 The Authority had a total approved traditional staff establishment of 1,454 out of which only 862 (59%) positions were filled leaving 592 (41%) vacant positions  \uf0b7 UGX.588,483,652 was transferred to Kampala Primary Teachers Multipurpose Cooperative Society Limited as deductions from civil servants instead of the Uganda Consumer Lenders/Uganda Bankers Association, the registered/authorised agent of the respective beneficiaries  \uf0b7 UGX.10,598,343,886 was charged on wrong account codes.  \uf0b7 The Authority did not maintain an updated staff list for all the categories of staff, including newly recruited staff, transferred staff, promoted staff, retirees and staff who had died.  \uf0b7 UGX.246,027,308 was paid to 37 staff who had either retired, transferred, absconded or died.  \uf0b7 With the exception of teachers and health workers who are enrolled on the IPPS, the rest of the Authority staff were not enrolled on any of the required systems.  \uf0b7 A comparison of the budget figures, warrants and payments in respect of the payroll related expenditure revealed an under-absorption of UGX.10,153,747,642 \uf0b7 The Authority had accrued court costs totalling to UGX.23,019,117,745 as at 30th of June 2022, leading to under budgeting to a tune of UGX.18,216,122,827.  \uf0b7 Eight (8) cases out of 12 cases where awards and compensations had been granted had taken an unreasonably long time without settlement  \uf0b7 The land fill was overfilled with waste and was over due for decommissioning as per my inspection of the landfill on 5th December 2023.", "None", "None"], "type": "table"}}, {"content": "395", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 395, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Kampala Metropolitan Transmission System Improvement Project", "Energy Development", "Unqualified", "I noted that; \uf0b7 The project operated without the concept note and project profile contrary to the development committee guidelines.  \uf0b7 Cumulative disbursements of project funds as at 30th June 2023 were JPY 658.5Bn (5%) by the donor, while GOU counterpart disbursements were UGX. 9.96Bn 37%, out of the expected disbursements of JPY 12.93Bn and UGX.27.13Bn respectively. \uf0b7 Out of the approved budget of USD.2,172,692 for the financial year 2022/2023, only USD. 1,547,332 was received, representing 71% performance. The project absorbed 33% of the funds available for spending during the year.  \uf0b7 The total number of PAPs for the period under review was 141 out of which 128 PAPs (91%) had been compensated by 30th June 2023."], ["Kampala Water Lake Victoria and Sanitation (KW-LV WATSAN  I) Project Implemented  by  National Water  and Sewerage Corporation", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "\uf0b7 No significant issue reported"], ["Kampala Water Lake Victoria and Sanitation (KW-LV WATSAN II) Project Implemented  by  National Water  and Sewerage Corporation", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "\uf0b7 There were variations in quantities of more than 25% of the project expenses that would lead to loss of funds."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 396, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 21 (2%) contract staff on the entity payroll for the month of March 2023 did not appear for the headcount.  \uf0b7 84 contract staff whose names were not on the Authority\u2019s March 2023 contract staff payroll appeared for the validation exercise.  \uf0b7 There were inconsistencies between the names and other personal data captured in the IPPS and the Names and personal data captured by NIRA on the National IDs  \uf0b7 The Authority had a total approved traditional staff establishment of 1,454 out of which only 862 (59%) positions were filled leaving 592 (41%) vacant positions  \uf0b7 UGX.588,483,652 was transferred to Kampala Primary Teachers Multipurpose Cooperative Society Limited as deductions from civil servants instead of the Uganda Consumer Lenders/Uganda Bankers Association, the registered/authorised agent of the respective beneficiaries  \uf0b7 UGX.10,598,343,886 was charged on wrong account codes.  \uf0b7 The Authority did not maintain an updated staff list for all the categories of staff, including newly recruited staff, transferred staff, promoted staff, retirees and staff who had died.  \uf0b7 UGX.246,027,308 was paid to 37 staff who had either retired, transferred, absconded or died.  \uf0b7 With the exception of teachers and health workers who are enrolled on the IPPS, the rest of the Authority staff were not enrolled on any of the required systems.  \uf0b7 A comparison of the budget figures, warrants and payments in respect of the payroll related expenditure revealed an under-absorption of UGX.10,153,747,642 \uf0b7 The Authority had accrued court costs totalling to UGX.23,019,117,745 as at 30th of June 2022, leading to under budgeting to a tune of UGX.18,216,122,827.  \uf0b7 Eight (8) cases out of 12 cases where awards and compensations had been granted had taken an unreasonably long time without settlement  \uf0b7 The land fill was overfilled with waste and was over due for decommissioning as per my inspection of the landfill on 5th December 2023.", "None", "None"], "type": "table"}}, {"content": "396", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 396, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Kawempe National Referral Hospital (KNRH)", "Human capital development", "Unqualified", "I observed that; \uf0b7 Out of UGX.21.5Bn that was availed to the Kawempe National Referral Hospital, only UGX.18.113Bn was warranted utilized representing 85% performance. The UGX.3.4Bn that was not utilised was meant for wages for staff that were not recruited on time.  \uf0b7 Out of the 328 employees on the February 2023 payroll, 327 (99.6%) showed up for the physical headcount and presented all the pre-requisite documents/information to confirm their existence and regularity of recruitment.  \uf0b7 A total of 65 individuals on the payroll had inconsistencies in their names and dates of birth from those captured in their National IDs.  \uf0b7 The Hospital had outstanding salary arrears for 29 employees worth UGX.171,749,787 for the period under review.  \uf0b7 Out of 934 approved positions, a total of 327 positions were filled leaving a gap of 607 vacant positions as per the establishment thus impacting on service delivery \uf0b7 Some key medical equipment was idle due to non-repair and lack of trained personnel arising out of lack of a budget.  \uf0b7 NMS did not deliver drugs and medical supplies worth UGX.610,195,751 despite having been ordered and paid for.  \uf0b7 The Hospital lacks sufficient storage space of medicines and health supplies. This has resulted in some medicines and supplies to be stored in containers and corridors when the stores are full."], ["Kayunga Referral Hospital", "Human capital development", "Unqualified", "\uf0b7 During the financial year 2022/2023, Kayunga Regional Referral Hospital had an approved budget of UGX. 11.761 bn out of which UGX. 11.161 bn was warranted. \uf0b7 Out of the total warrants of UGX. 11.16Bn availed during the year, UGX.10.14 Bn was utilized by the hospital resulting in un-utilized warrants of UGX.1.02 Bn representing utilization of 90.9%.  \uf0b7 The Hospital had an approved budget of UGX.11.76 Bn from the various programs out of which UGX.11.16 Bn was warranted resulting in a shortfall of UGX.0.6Bn representing 94.9% performance.  \uf0b7 Assessment of the implementation of Six (6) outputs with twenty-five (25) activities worth UGX. 5.7Bn indicated that;  o Three (3) outputs with three (3) activities and expenditure worth UGX.1.3Bn were fully implemented.  o Three (3) outputs with twenty-two (22) activities worth UGX.4.4Bn were partially implemented. Out of the twenty-two (22) activities, the entity fully"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 397, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 21 (2%) contract staff on the entity payroll for the month of March 2023 did not appear for the headcount.  \uf0b7 84 contract staff whose names were not on the Authority\u2019s March 2023 contract staff payroll appeared for the validation exercise.  \uf0b7 There were inconsistencies between the names and other personal data captured in the IPPS and the Names and personal data captured by NIRA on the National IDs  \uf0b7 The Authority had a total approved traditional staff establishment of 1,454 out of which only 862 (59%) positions were filled leaving 592 (41%) vacant positions  \uf0b7 UGX.588,483,652 was transferred to Kampala Primary Teachers Multipurpose Cooperative Society Limited as deductions from civil servants instead of the Uganda Consumer Lenders/Uganda Bankers Association, the registered/authorised agent of the respective beneficiaries  \uf0b7 UGX.10,598,343,886 was charged on wrong account codes.  \uf0b7 The Authority did not maintain an updated staff list for all the categories of staff, including newly recruited staff, transferred staff, promoted staff, retirees and staff who had died.  \uf0b7 UGX.246,027,308 was paid to 37 staff who had either retired, transferred, absconded or died.  \uf0b7 With the exception of teachers and health workers who are enrolled on the IPPS, the rest of the Authority staff were not enrolled on any of the required systems.  \uf0b7 A comparison of the budget figures, warrants and payments in respect of the payroll related expenditure revealed an under-absorption of UGX.10,153,747,642 \uf0b7 The Authority had accrued court costs totalling to UGX.23,019,117,745 as at 30th of June 2022, leading to under budgeting to a tune of UGX.18,216,122,827.  \uf0b7 Eight (8) cases out of 12 cases where awards and compensations had been granted had taken an unreasonably long time without settlement  \uf0b7 The land fill was overfilled with waste and was over due for decommissioning as per my inspection of the landfill on 5th December 2023.", "None", "None"], "type": "table"}}, {"content": "397", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 397, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "implemented nine (9) activities; twelve (12) activities were partially implemented, while one (1) activity remained unimplemented.  \uf0b7 Audit of the payroll of the hospital revealed the following;  o  Out of the total warrants meant to cater for wage, UGX. 3.704 bn was utilized by Kayunga Regional Referral Hospital resulting in un-utilized wage warrants of UGX. 0.19 bn representing utilization of 99%.  o  Kayunga RRH had 135 employees on the IPPS payroll of which 132 (98%) were fully verified and 03 (2%) did not show up during the payroll verification exercise.  o A total of 17 employees on the payroll had inconsistencies in their dates of birth, captured in the payroll and data captured by NIRA on the National IDs during the payroll verification exercise.  o Employee records captured on wrong scale/notches lead to an over computation of UGX. 0.122 bn for 23 employees and under computation of UGX. 0.004 bn for 5 employees.  o  A total of 04 employees were not paid salary amounting to UGX 0.057 bn in the period under review leading to arrears.  o  Under-remittance of UGX.0.017 bn of statutory deductions were made by the Kayunga RRH during the period.  o  Under-remittance of UGX 0.002 bn of non-statutory deductions were made by the Kayunga RRH during the period.  o  Out of 345 approved positions, a total of 122 positions were filled leaving a gap of 223 vacant positions. In addition, 04 positions of Clinical department were filled in excess of the approved structure.  \uf0b7 I noted that National Medical Stores committed to supply essential medicines budgeted at UGX.1.034 bn in the year under review below the required UGX.3.65Bn. This caused an under delivery of UGX.2.618 bn worth of medicines that could have met the needs of the Hospital.", null, null], ["Kigumba  \u2013 Masindi  \u2013 Hoima  \u2013 Kabwoya  \u2013 Road Project ADF Loan No. 210015002879 6 \u2013 Project ID No. P- UG \u2013", "Integrated Transport Infrastructure & Services", "Unqualified", "I observed that; \uf0b7 I assessed whether the project implementation followed the Government project initiation procedures and noted that there was failure to; prepare a project concept note, prepare project profile for the project and undertake feasibility studies.  \uf0b7 While some project components were completed and even handed over to UNRA, other project activities like the construction of the Kigumba market had not even commenced despite the proposed project closure date being June 2024."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 398, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 21 (2%) contract staff on the entity payroll for the month of March 2023 did not appear for the headcount.  \uf0b7 84 contract staff whose names were not on the Authority\u2019s March 2023 contract staff payroll appeared for the validation exercise.  \uf0b7 There were inconsistencies between the names and other personal data captured in the IPPS and the Names and personal data captured by NIRA on the National IDs  \uf0b7 The Authority had a total approved traditional staff establishment of 1,454 out of which only 862 (59%) positions were filled leaving 592 (41%) vacant positions  \uf0b7 UGX.588,483,652 was transferred to Kampala Primary Teachers Multipurpose Cooperative Society Limited as deductions from civil servants instead of the Uganda Consumer Lenders/Uganda Bankers Association, the registered/authorised agent of the respective beneficiaries  \uf0b7 UGX.10,598,343,886 was charged on wrong account codes.  \uf0b7 The Authority did not maintain an updated staff list for all the categories of staff, including newly recruited staff, transferred staff, promoted staff, retirees and staff who had died.  \uf0b7 UGX.246,027,308 was paid to 37 staff who had either retired, transferred, absconded or died.  \uf0b7 With the exception of teachers and health workers who are enrolled on the IPPS, the rest of the Authority staff were not enrolled on any of the required systems.  \uf0b7 A comparison of the budget figures, warrants and payments in respect of the payroll related expenditure revealed an under-absorption of UGX.10,153,747,642 \uf0b7 The Authority had accrued court costs totalling to UGX.23,019,117,745 as at 30th of June 2022, leading to under budgeting to a tune of UGX.18,216,122,827.  \uf0b7 Eight (8) cases out of 12 cases where awards and compensations had been granted had taken an unreasonably long time without settlement  \uf0b7 The land fill was overfilled with waste and was over due for decommissioning as per my inspection of the landfill on 5th December 2023.", "None", "None"], "type": "table"}}, {"content": "398", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 398, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["DB0\u2013  021 (RSSP-4)", "", "", "\uf0b7 Out of the total expected cumulative disbursements of donor funds from African Development Bank of UAC 72,940,000, only UAC 66,588,163. had been released leading to undisbursed funds of UAC 6,351,836.  \uf0b7 Cumulative disbursements of UGX.30,032,421,299. were received from The United Kingdom Department for International Development (DFID) leading to 100% performance.  \uf0b7 The Government of Uganda had cumulatively contributed UGX.141,250,471,453 as counterpart funding.  \uf0b7 Out of the total available funds of UGX.68,593,170,879 for the year under audit, UGX.68,243,863,359 was spent resulting in unspent balance of UGX.349,307,520."], ["Kampala Institutional  and Infrastructure Development Project Phase II (KIIDP-2)", "Public Sector Transformation", "Unqualified", "\uf0b7 The concept note, project profile and pre-feasibility study were prepared in line with the Development Committee guidelines.  \uf0b7 The project should have exited the Public Investment Plan by 30th June 2022. However, this was not done.  \uf0b7 The total cumulative project disbursements from the donors were less than expected by USD.17.1 Million as per the project financing agreement, thus affecting the implementation of activities.  \uf0b7 The total cumulative project disbursements from GoU were more than expected by USD.4 Million due to the increase in the number of PAPs to be compensated.  \uf0b7 Cumulatively, 21 activities worth UGX.491,710,886,946 had been fully achieved, while targets for the remaining two (2) activities (Nakamiro and Lubigi drainages) worth UGX.77,023,013,507 were yet to be achieved.  \uf0b7 The project had an approved budget of UGX.69.5Bn for the financial year 2022/2023, out of which UGX.63.4Bn was available for spending, resulting in a shortfall of UGX.6.1Bn representing 91% performance. Only UGX.59.9Bn was absorbed.  \uf0b7 Sustainability of project investments is still a challenge due to the inadequate funding from URF.  \uf0b7 The project had outstanding commitments to the tune of UGX.9,991,002,348 at the year-end.  \uf0b7 The project had outstanding receivables to the tune of UGX.2,685,758,211 at the year-end.  \uf0b7 The project had unfunded obligations totaling to UGX.22.7Bn for works and services rendered during the project life at the time of closure.  \uf0b7 A number of title transfers and mutations are still incomplete, and ownership has not been transferred to KCCA despite the fact that the project closed."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 399, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 21 (2%) contract staff on the entity payroll for the month of March 2023 did not appear for the headcount.  \uf0b7 84 contract staff whose names were not on the Authority\u2019s March 2023 contract staff payroll appeared for the validation exercise.  \uf0b7 There were inconsistencies between the names and other personal data captured in the IPPS and the Names and personal data captured by NIRA on the National IDs  \uf0b7 The Authority had a total approved traditional staff establishment of 1,454 out of which only 862 (59%) positions were filled leaving 592 (41%) vacant positions  \uf0b7 UGX.588,483,652 was transferred to Kampala Primary Teachers Multipurpose Cooperative Society Limited as deductions from civil servants instead of the Uganda Consumer Lenders/Uganda Bankers Association, the registered/authorised agent of the respective beneficiaries  \uf0b7 UGX.10,598,343,886 was charged on wrong account codes.  \uf0b7 The Authority did not maintain an updated staff list for all the categories of staff, including newly recruited staff, transferred staff, promoted staff, retirees and staff who had died.  \uf0b7 UGX.246,027,308 was paid to 37 staff who had either retired, transferred, absconded or died.  \uf0b7 With the exception of teachers and health workers who are enrolled on the IPPS, the rest of the Authority staff were not enrolled on any of the required systems.  \uf0b7 A comparison of the budget figures, warrants and payments in respect of the payroll related expenditure revealed an under-absorption of UGX.10,153,747,642 \uf0b7 The Authority had accrued court costs totalling to UGX.23,019,117,745 as at 30th of June 2022, leading to under budgeting to a tune of UGX.18,216,122,827.  \uf0b7 Eight (8) cases out of 12 cases where awards and compensations had been granted had taken an unreasonably long time without settlement  \uf0b7 The land fill was overfilled with waste and was over due for decommissioning as per my inspection of the landfill on 5th December 2023.", "None", "None"], "type": "table"}}, {"content": "399", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 399, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 There are outstanding payments to PAPs amounting to UGX.3,242,757,828 due to pending court cases and incomplete documentation, among others.  \uf0b7 Twenty-nine (29) reported incidences and grievances had not yet been resolved, yet the project has closed.", null, null], ["Kilembe Mines Limited", "Mineral Development", "Unqualified", "I observed that; \uf0b7 The entity budgeted to receive UGX. 6.294Bn, only UGX.1.824Bn (29%) was collected and spent, resulting into a shortfall of UGX. 4.47Bn. The shortfall affected the implementation of; Supply of materials for Mubuku power station, Flume line and Transmission Line maintenance, Mine care & Maintenance and Timber yard and Supply of materials for & tools for Foundry and Machine shop.  \uf0b7 Key activities worth UGX. 23,901,353,150 including; Restoration costs and flood mitigation, Mining Rent and License fees , that were included in the Company\u2019s priorities were not approved for funding.  \uf0b7 Out of five (5) strategic objectives with sixty-three (63) planned activities, fifty-two (52) activities were fully implemented, five (5) were partially implemented, while six (6) activities were not implemented at all.  \uf0b7 All the of 114 employees on KML\u2019s April 2023 salary payroll appeared for the validation, out of which 113 presented all the pre-requisite documents and were fully verified., while One (1) employee was partially validated due to lack of a National ID.  \uf0b7 There was under-remittance of UGX. 463,772,289 of statutory deductions (NSSF and URA) during the period 2019-2023, which was attributed to insufficient funding. Similarly, there was under deduction of taxes of UGX.67,104,000 on retainer fees paid to Board members due to deducting WHT at 6% instead of PAYE at 30%.  \uf0b7 The company does not have valuation for its investment in KCCL, valuation of its biological assets (eucalyptus trees). Furthermore, there were assets damaged by the flooding of river Nyamwamba, but these have not been impaired. This was attributed to lack of funds to value the company\u2019s assets.  \uf0b7 There were deficiencies in the company\u2019s Corporate Governance including; Lack of a succession plan, skills and expertise gaps in the Board composition, non- evaluation of the Board performance. The Company\u2019s board charter also lacked a structured framework for nominating and appointment of the Board and Terms of reference for board committees.  \uf0b7 Mubuku I Hydro-Power was under performing and only generated 1.8MW from Unit 1 while Units 2, 3 & 4 were out of service. The underperformance has resulted into"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 400, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 21 (2%) contract staff on the entity payroll for the month of March 2023 did not appear for the headcount.  \uf0b7 84 contract staff whose names were not on the Authority\u2019s March 2023 contract staff payroll appeared for the validation exercise.  \uf0b7 There were inconsistencies between the names and other personal data captured in the IPPS and the Names and personal data captured by NIRA on the National IDs  \uf0b7 The Authority had a total approved traditional staff establishment of 1,454 out of which only 862 (59%) positions were filled leaving 592 (41%) vacant positions  \uf0b7 UGX.588,483,652 was transferred to Kampala Primary Teachers Multipurpose Cooperative Society Limited as deductions from civil servants instead of the Uganda Consumer Lenders/Uganda Bankers Association, the registered/authorised agent of the respective beneficiaries  \uf0b7 UGX.10,598,343,886 was charged on wrong account codes.  \uf0b7 The Authority did not maintain an updated staff list for all the categories of staff, including newly recruited staff, transferred staff, promoted staff, retirees and staff who had died.  \uf0b7 UGX.246,027,308 was paid to 37 staff who had either retired, transferred, absconded or died.  \uf0b7 With the exception of teachers and health workers who are enrolled on the IPPS, the rest of the Authority staff were not enrolled on any of the required systems.  \uf0b7 A comparison of the budget figures, warrants and payments in respect of the payroll related expenditure revealed an under-absorption of UGX.10,153,747,642 \uf0b7 The Authority had accrued court costs totalling to UGX.23,019,117,745 as at 30th of June 2022, leading to under budgeting to a tune of UGX.18,216,122,827.  \uf0b7 Eight (8) cases out of 12 cases where awards and compensations had been granted had taken an unreasonably long time without settlement  \uf0b7 The land fill was overfilled with waste and was over due for decommissioning as per my inspection of the landfill on 5th December 2023.", "None", "None"], "type": "table"}}, {"content": "400", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 400, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "loss of revenue needed to undertake the care and maintenance activities of the mines as well as financing of other Company operations", null, null], ["Kira Motors", "Manufacturing", "Unqualified", "I observed that; \uf0b7 Funds worth UGX. 12,960,000,000 were not availed to the entity during the year which affected the implementation of two activities; Localization of the Kayoola coach seat and paving of an 800 by 29 meters portion of principal access road and construction of the watchtower.  \uf0b7 Funds worth UGX. 51,196,720,240 remained unutilized and were still held in the entity\u2019s bank account in Bank of Uganda as at 30th June 2023.  \uf0b7 Three (3) outputs with 12 activities worth UGX. 121,260,924,791 were partially implemented. Out of the 12 activities, the entity fully implemented four (4) activities; five (5) activities were partially implemented, while three (03) activities remained unimplemented.  \uf0b7 A total of nineteen (19) employees on the Main payroll had inconsistencies in their dates of birth captured in the main payrolls and data captured by NIRA on the National Identity cards.  \uf0b7 For the FYR 2019/20 up to 2022/23, KMC had unspent wage balances amounting to UGX. 783,986,851.  \uf0b7 KMC had an out dated staff establishment in comparison to the entity\u2019s current needs.  \uf0b7 The Corporation had not yet enrolled on either the IPPS/HCM government payroll management systems.  \uf0b7 At the time of writing the payroll report in September 2023, the Corporation\u2019s wage budget provided in the budget for 2023/2024 was not yet approved by the Board."], ["Kiruddu National Referral Hospital", "Human capital development", "Unqualified", "I noted that; \uf0b7 Out of the total receipts for the financial year of UGX.27.393Bn, only UGX.26.112Bn was spent by the entity resulting in an unspent balance of UGX.1.28Bn representing an absorption level of 95%. As a result, I assessed the implementation of eight (8) outputs that had been fully quantified with a total of forty four (44) activities and noted that four (4) outputs with twenty one (21) activities were fully implemented while four (4) outputs with twenty three (23) activities was partially implemented. \uf0b7 Management of the Government salary payroll and noted that out of the 300 employees, 295 were fully verified, while five (5) employees did not appear for"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 401, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 21 (2%) contract staff on the entity payroll for the month of March 2023 did not appear for the headcount.  \uf0b7 84 contract staff whose names were not on the Authority\u2019s March 2023 contract staff payroll appeared for the validation exercise.  \uf0b7 There were inconsistencies between the names and other personal data captured in the IPPS and the Names and personal data captured by NIRA on the National IDs  \uf0b7 The Authority had a total approved traditional staff establishment of 1,454 out of which only 862 (59%) positions were filled leaving 592 (41%) vacant positions  \uf0b7 UGX.588,483,652 was transferred to Kampala Primary Teachers Multipurpose Cooperative Society Limited as deductions from civil servants instead of the Uganda Consumer Lenders/Uganda Bankers Association, the registered/authorised agent of the respective beneficiaries  \uf0b7 UGX.10,598,343,886 was charged on wrong account codes.  \uf0b7 The Authority did not maintain an updated staff list for all the categories of staff, including newly recruited staff, transferred staff, promoted staff, retirees and staff who had died.  \uf0b7 UGX.246,027,308 was paid to 37 staff who had either retired, transferred, absconded or died.  \uf0b7 With the exception of teachers and health workers who are enrolled on the IPPS, the rest of the Authority staff were not enrolled on any of the required systems.  \uf0b7 A comparison of the budget figures, warrants and payments in respect of the payroll related expenditure revealed an under-absorption of UGX.10,153,747,642 \uf0b7 The Authority had accrued court costs totalling to UGX.23,019,117,745 as at 30th of June 2022, leading to under budgeting to a tune of UGX.18,216,122,827.  \uf0b7 Eight (8) cases out of 12 cases where awards and compensations had been granted had taken an unreasonably long time without settlement  \uf0b7 The land fill was overfilled with waste and was over due for decommissioning as per my inspection of the landfill on 5th December 2023.", "None", "None"], "type": "table"}}, {"content": "401", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 401, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "validation of which three (3) had been transferred and two (2) had absconded from duty.  \uf0b7 Two (2) individuals whose names were not on the payroll appeared for the validation exercise with all pre-requisite documents.  \uf0b7 A total of 27 individuals on the Main payroll 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 their National IDs had errors.  \uf0b7 The budgets and actual expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.31.1Bn budgeted and approved wage funds only UGX.29Bn was spent giving rise to unspent balances amounting to UGX.2.06Bn.  \uf0b7 There was an over remittance of UGX.336.34m to URA and under-remittance of UGX.77.06m in respect to statutory deductions for NSSF.  \uf0b7 Out of the 831 approved positions in the Hospital, a total of 295 positions were filled leaving a gap of 536 vacant positions.  \uf0b7 The Hospital had receivables of UGX.544.44m of which UGX.214.05m had been outstanding for more than one financial year.  \uf0b7 There was failure to conduct monthly physical stock count; inadequate storage of expired drugs; discrepancies between orders and deliveries of drugs, descrepancies between medicines received and medicines recorded and drug stock-outs in management of essential medicines and supplies by the Hospital.  \uf0b7 There were inadequacies in management of medical equipment as some equipment like oxygen plant,vertical autoclave, bronchoscopy machine and fluoroscopy machine were not in use and a ventilator had never been servicedin addition to lack of medical equipment maintenance plans.  \uf0b7 There was lack of a waivers policy; inadequecies in the management of the dialysis service like non-maintainance of records and undercollection of revenue.", null, null], ["Kyambogo University", "Human Capital Development", "Unqualified", "I observed that; \uf0b7 Out of the outstanding payables of UGX.19,952,686,972, UGX.2,674,549,480 relating to uncleared part time teaching allowances and UGX11,806,570,537 relating to uncleared domestic arrears accrued in the financial years prior to 2022/2023. \uf0b7 Out of the budgeted NTR of UGX.77.1Bn, only UGX 50.6Bn was collected representing a 66% performance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 402, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 21 (2%) contract staff on the entity payroll for the month of March 2023 did not appear for the headcount.  \uf0b7 84 contract staff whose names were not on the Authority\u2019s March 2023 contract staff payroll appeared for the validation exercise.  \uf0b7 There were inconsistencies between the names and other personal data captured in the IPPS and the Names and personal data captured by NIRA on the National IDs  \uf0b7 The Authority had a total approved traditional staff establishment of 1,454 out of which only 862 (59%) positions were filled leaving 592 (41%) vacant positions  \uf0b7 UGX.588,483,652 was transferred to Kampala Primary Teachers Multipurpose Cooperative Society Limited as deductions from civil servants instead of the Uganda Consumer Lenders/Uganda Bankers Association, the registered/authorised agent of the respective beneficiaries  \uf0b7 UGX.10,598,343,886 was charged on wrong account codes.  \uf0b7 The Authority did not maintain an updated staff list for all the categories of staff, including newly recruited staff, transferred staff, promoted staff, retirees and staff who had died.  \uf0b7 UGX.246,027,308 was paid to 37 staff who had either retired, transferred, absconded or died.  \uf0b7 With the exception of teachers and health workers who are enrolled on the IPPS, the rest of the Authority staff were not enrolled on any of the required systems.  \uf0b7 A comparison of the budget figures, warrants and payments in respect of the payroll related expenditure revealed an under-absorption of UGX.10,153,747,642 \uf0b7 The Authority had accrued court costs totalling to UGX.23,019,117,745 as at 30th of June 2022, leading to under budgeting to a tune of UGX.18,216,122,827.  \uf0b7 Eight (8) cases out of 12 cases where awards and compensations had been granted had taken an unreasonably long time without settlement  \uf0b7 The land fill was overfilled with waste and was over due for decommissioning as per my inspection of the landfill on 5th December 2023.", "None", "None"], "type": "table"}}, {"content": "402", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 402, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "", "\uf0b7 The entity had an approved budget of UGX.138.66Bn out of which UGX.138.63Bn was warranted representing a 100% performance. \uf0b7 Out of the total warrants of UGX.138.66Bn availed to the entity during the year, UGX.138.06Bn was utilized resulting in un-utilized warrants of UGX0.6Bn representing 99.9% utilization. \uf0b7 A total of 464 employees on the main payroll and a total of 31 employees on the Short term /temporary payroll had inconsistencies in their names, NINs, dates of birth and gender captured in the main and short-term contract payrolls and data captured by NIRA. \uf0b7 The entity maintains separate payrolls for permanent/mainstream staff and for the short-term temporary staff. \uf0b7 One (1) employee on the payroll of the University was also on another payroll for the Uganda Police Force \uf0b7 Out of 2,598 approved positions, a total of 913 positions were filled leaving a gap of 1,685 vacant positions \uf0b7 In the period under review 63 academic programs remained un reviewed by NCHE \uf0b7 Students of Civil and Build Engineering were getting less practical hours as per standard and during semester 1, of 2022/2023.", null], ["Law Development Centre(LDC)", "Administration of Justice. Governance and Security", "Unqualified", "\uf0b7 Out of the total receipts for the financial year 2022/2023 of UGX.29.651Bn, only UGX.29.648Bn was spent by the entity, resulting in an unspent balance of UGX.0.003Bn representing an absorption level of 99.9%%.  \uf0b7 Out of the five (5) quantified outputs worth UGX.15.126Bn assessed, four (4) outputs worth UGX.8.102Bn were partially implemented.  \uf0b7 There were delays in the construction of the multi-storeyed administration building and modification of the LDC printer building to accommodate a printery and store units. I also noted delays in the installation of the digital-offset printing machine. \uf0b7 44% of the students passed without having to sit supplementary exams, 38% passed after sitting supplementary exams, and 18% failed the bar course. I further noted that Kampala Campus\u2019 performance was the lowest among the three campuses at 38%, with Lira having the highest pass rate at 62%."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 403, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 21 (2%) contract staff on the entity payroll for the month of March 2023 did not appear for the headcount.  \uf0b7 84 contract staff whose names were not on the Authority\u2019s March 2023 contract staff payroll appeared for the validation exercise.  \uf0b7 There were inconsistencies between the names and other personal data captured in the IPPS and the Names and personal data captured by NIRA on the National IDs  \uf0b7 The Authority had a total approved traditional staff establishment of 1,454 out of which only 862 (59%) positions were filled leaving 592 (41%) vacant positions  \uf0b7 UGX.588,483,652 was transferred to Kampala Primary Teachers Multipurpose Cooperative Society Limited as deductions from civil servants instead of the Uganda Consumer Lenders/Uganda Bankers Association, the registered/authorised agent of the respective beneficiaries  \uf0b7 UGX.10,598,343,886 was charged on wrong account codes.  \uf0b7 The Authority did not maintain an updated staff list for all the categories of staff, including newly recruited staff, transferred staff, promoted staff, retirees and staff who had died.  \uf0b7 UGX.246,027,308 was paid to 37 staff who had either retired, transferred, absconded or died.  \uf0b7 With the exception of teachers and health workers who are enrolled on the IPPS, the rest of the Authority staff were not enrolled on any of the required systems.  \uf0b7 A comparison of the budget figures, warrants and payments in respect of the payroll related expenditure revealed an under-absorption of UGX.10,153,747,642 \uf0b7 The Authority had accrued court costs totalling to UGX.23,019,117,745 as at 30th of June 2022, leading to under budgeting to a tune of UGX.18,216,122,827.  \uf0b7 Eight (8) cases out of 12 cases where awards and compensations had been granted had taken an unreasonably long time without settlement  \uf0b7 The land fill was overfilled with waste and was over due for decommissioning as per my inspection of the landfill on 5th December 2023.", "None", "None"], "type": "table"}}, {"content": "403", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 403, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 The Law Development Centre had 143 employees on the December 2022 payroll, out of whom 134 (94%) were fully verified, and nine (9) (6%) were not verified. The unverified employees did not show up for the validation exercise. I also noted variances between the approved establishment and the filled positions, with eight (8) employees occupying unapproved positions.  \uf0b7 Domestic arrears decreased by 28% from UGX.3.89Bn in the previous year to UGX.2.81Bn as at 30th June 2023.", null, null], ["Life and Aging with HIV in Rural Uganda (Aging) Project of Mbarara University of Science and Technology (MUST)", "Human Capital Development", "Unqualified", "\u2022 There were no reportable issues."], ["Lira-Gulu- Agago Transmission Line Project", "Energy Development", "Unqualified", "\uf0b7 The project operated without the concept note and project profile contrary to the development committee guidelines.  \uf0b7 Cumulative disbursements of project funds as at 30th June 2023 by the donor were EURO 10.26M (26%) out of the expected EURO 40M, while GOU counterpart disbursements are at 89.1% (UGX 25.48Bn out of UGX 28.6Bn).  \uf0b7 The project had an approved budget of USD 11,677,184 for the financial year 2022/2023, out of which USD 7,442,563 was received representing a performance of 63.7%.  \uf0b7 The progress of the transmission line construction (Lot B) was 92% as at year end, compared to the expected progress of 100%. Foundation construction, tower erection and stringing works are still pending.  \uf0b7 Out of the 473 PAPs for the project, 463 (98%) have been paid, while 10 PAPs remained unpaid, out of which 4 are in dispute.  \uf0b7 Out of the 20 resettlement houses which were expected to be constructed by 27th August 2022, only 8 (40%) had been constructed as at 30th June 2023, representing a delay of 10 Months."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 404, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 21 (2%) contract staff on the entity payroll for the month of March 2023 did not appear for the headcount.  \uf0b7 84 contract staff whose names were not on the Authority\u2019s March 2023 contract staff payroll appeared for the validation exercise.  \uf0b7 There were inconsistencies between the names and other personal data captured in the IPPS and the Names and personal data captured by NIRA on the National IDs  \uf0b7 The Authority had a total approved traditional staff establishment of 1,454 out of which only 862 (59%) positions were filled leaving 592 (41%) vacant positions  \uf0b7 UGX.588,483,652 was transferred to Kampala Primary Teachers Multipurpose Cooperative Society Limited as deductions from civil servants instead of the Uganda Consumer Lenders/Uganda Bankers Association, the registered/authorised agent of the respective beneficiaries  \uf0b7 UGX.10,598,343,886 was charged on wrong account codes.  \uf0b7 The Authority did not maintain an updated staff list for all the categories of staff, including newly recruited staff, transferred staff, promoted staff, retirees and staff who had died.  \uf0b7 UGX.246,027,308 was paid to 37 staff who had either retired, transferred, absconded or died.  \uf0b7 With the exception of teachers and health workers who are enrolled on the IPPS, the rest of the Authority staff were not enrolled on any of the required systems.  \uf0b7 A comparison of the budget figures, warrants and payments in respect of the payroll related expenditure revealed an under-absorption of UGX.10,153,747,642 \uf0b7 The Authority had accrued court costs totalling to UGX.23,019,117,745 as at 30th of June 2022, leading to under budgeting to a tune of UGX.18,216,122,827.  \uf0b7 Eight (8) cases out of 12 cases where awards and compensations had been granted had taken an unreasonably long time without settlement  \uf0b7 The land fill was overfilled with waste and was over due for decommissioning as per my inspection of the landfill on 5th December 2023.", "None", "None"], "type": "table"}}, {"content": "404 \nLira Hospital Human capital development \nUnqualified I noted that; \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 404, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Warrants funds of UGX.18.088Bn (99.4%) out of approved budget of UGX.18.204Bn resulting in a shortfall of UGX.0.117Bn that affected implementation of planned activities\n- Utilization of warrants worth UGX. 17.366Bn (99.5%) out of available warrants of UGX.18.088Bn, leading to underutilization of UGX.0.721Bn that affected implementation of planned activities\n- Three (3) outputs with twenty-three (23) activities and expenditure worth UGX. 0.490Bn were fully implemented.\n- Two (2) outputs with eighteen (18) activities worth UGX.5.132Bn were partially implemented. Out of the eighteen (18) activities, the entity fully implemented sixteen (16) activities; two (2) activities were under funded, therefore were partially implemented.\n- Lira RRH had 329 employees on the IPPS payroll of which 322 (97.9%) were fully verified while Seven (07) (2.1%) did not show up.\n- A total of 63 employees on the payroll had inconsistencies in their dates of birth, captured in the payroll and data captured by NIRA on the National IDs which were vital information required for the identification individuals.\n- 61 employee records were captured on wrong scale/notches leading to an over computation of UGX. 155,620,463 and under computation of UGX. 188,039,565.\n- Over\u2013remittance of UGX 98,821,216 and under-remittance of UGX 374,025,481 of statutory deductions were made by the Lira RRH during the period.\n- Over\u2013remittance of UGX 36,706,907 and under-remittance of UGX 49,428,171of non-statutory deductions were made by the Lira RRH during the period.\n- Out of 415 approved positions, a total of 330 (80%) positions were filled leaving a gap of 85 (20%) vacant positions.\n- The Hospital had expired essential drugs at the Hospital stores as at end of financial year.\n- The Hospital was affected by instances of stock of essential medicines ranging from 4 days up to 69 days which affected service delivery.\n- The hospital stores space was inadequate to sufficiently accommodate delivery and storage of medicines and medical supplies.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 405, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "405", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 405, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Lira University", "Human capital development", "Unqualified", "I noted that; \uf0b7 The entity had an approved budget of UGX.30.815BN from the various programmes out of which UGX.30.776BN was warranted resulting in a shortfall of UGX.0.03BN representing a 99.9% performance.  \uf0b7 Out of the budgeted Non Tax Revenue (NTR) of UGX 4.94Bn, only UGX 4.022Bn was collected representing 81.4% performance.  \uf0b7 Out of the total warrants of UGX.30.78BN availed to the entity during the year, UGX.27.08BN was utilized resulting in un-utilized warrants of UGX. 3.71BN representing 87.98% utilization.  \uf0b7 The budgets for all five (5) outputs assessed were not supported by individual activity costing and budgets.  \uf0b7 Four (4) outputs with nineteen (19) activities and expenditure worth UGX3.8 BN were fully implemented, One (01) output with four (4) activities worth UGX 0.61Bn were partially implemented.  \uf0b7 Out of 245 employees on Lira University\u2019s February 2023 salary payroll, a total of 239 (97.6%) were fully verified while 06 (2.4%) did not show up.  \uf0b7 A total of 34 employees on the main payroll had inconsistencies in their dates of birth and gender captured in the main payrolls and data captured by NIRA on the National Identity cards.  \uf0b7 Out of the UGX 76.111 Bn budgeted and approved wage funds for the four financial years, only UGX 69.566Bn was spent giving rise to unspent balances amounting to UGX 6.545Bn.  \uf0b7 Out of 991 approved positions, only 265 positions were filled leaving a gap of 726 vacant positions.  \uf0b7 The contract signed with M/s BMK (U) Ltd for the construction of main Administration Block at a contract sum of UGX. 16,664,107,531 had expired and was renewed on 14th, September 2022 for a period of 2 years ending on 13th, September 2023. However, at the time audit (November, 2023), the construction had stalled."], ["Local Economic Growth Support Project (UG- 1024\\) (LEGS)", "Public Sector Transformation", "Unqualified", "I noted that; \uf0b7 There were outstanding advances to Micro Finance Support Centre (MSC) in respect of ineligible payments totaling to UGX.1,011,480,000 (USD.284,998) that had not been refunded to the project bank account as of 30th June 2023.  \uf0b7 Out of the planned expenditure of UGX.62,539,810,803, only UGX.18,787,370,199 was spent, resulting in an absorption level of 30%. There is a risk that some key"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 406, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "406", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 406, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "project activities may not get implemented by the end of the extended implementation date of 1st August 2024, ultimately impacting the achievement of the project objectives.", null, null], ["Local Government Finance Commission (LGFC)", "Development plan implementation Public sector transformation", "Unqualified", "I noted that; \uf0b7 The Commission did not have a budget provision for NTR but collected UGX. 1,701,000.  \uf0b7 There was a shortfall in releases from GOU amounting to UGX.0.007Bn representing 1% of the budget.  \uf0b7 The Commission failed to spend UGX.0.002Bn, representing an absorption level of 99.9%. As a result, five (5) outputs with 23 activities worth UGX.2.788Bn were partially implemented, no output was fully implemented or not implemented at all. \uf0b7 Budgets for all five (5) outputs assessed were not supported by individual activity costing and budgets.  \uf0b7 Local Revenue Enhancement Coordinating Committee\u2019s recommendations were not implemented.  \uf0b7 Revenue performance against the budget for Local Governments on IRAS had increased from 50% to 72% in the four years under review.  \uf0b7 By the time of writing this report, 124 sites had been rolled onto the IRAS with minimal delays.  \uf0b7 Only 52 out of 124 sites where IRAS was installed were trained in the use and application of the system.  \uf0b7 Out of the 124 sites that had been enrolled on IRAS, 11 had fully embraced the system, 107 were partially utilizing the system, and six (6) sites were not using the system despite the initial training provided to staff.  \uf0b7 Out of a sample of nine (9) sites and none of them had an approved IT staff structure or IT personnel to handle IT-related matters.  \uf0b7 All sites inspected had challenges reconciling trading license revenue since the IRAS system does not recognize the outstanding balance in case of partial payment by a taxpayer.  \uf0b7 The users had not been availed with sufficient gadgets such as; phones, laptops, printers, and point-of-sale machines, among others, which are useful in operating the revenue system.  \uf0b7 There was no integration between IRAS and IFMS to facilitate a smooth operation of the entities using the system."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 407, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Lira University", "Human capital development", "Unqualified", "I noted that; \uf0b7 The entity had an approved budget of UGX.30.815BN from the various programmes out of which UGX.30.776BN was warranted resulting in a shortfall of UGX.0.03BN representing a 99.9% performance.  \uf0b7 Out of the budgeted Non Tax Revenue (NTR) of UGX 4.94Bn, only UGX 4.022Bn was collected representing 81.4% performance.  \uf0b7 Out of the total warrants of UGX.30.78BN availed to the entity during the year, UGX.27.08BN was utilized resulting in un-utilized warrants of UGX. 3.71BN representing 87.98% utilization.  \uf0b7 The budgets for all five (5) outputs assessed were not supported by individual activity costing and budgets.  \uf0b7 Four (4) outputs with nineteen (19) activities and expenditure worth UGX3.8 BN were fully implemented, One (01) output with four (4) activities worth UGX 0.61Bn were partially implemented.  \uf0b7 Out of 245 employees on Lira University\u2019s February 2023 salary payroll, a total of 239 (97.6%) were fully verified while 06 (2.4%) did not show up.  \uf0b7 A total of 34 employees on the main payroll had inconsistencies in their dates of birth and gender captured in the main payrolls and data captured by NIRA on the National Identity cards.  \uf0b7 Out of the UGX 76.111 Bn budgeted and approved wage funds for the four financial years, only UGX 69.566Bn was spent giving rise to unspent balances amounting to UGX 6.545Bn.  \uf0b7 Out of 991 approved positions, only 265 positions were filled leaving a gap of 726 vacant positions.  \uf0b7 The contract signed with M/s BMK (U) Ltd for the construction of main Administration Block at a contract sum of UGX. 16,664,107,531 had expired and was renewed on 14th, September 2022 for a period of 2 years ending on 13th, September 2023. However, at the time audit (November, 2023), the construction had stalled."], "type": "table"}}, {"content": "407", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 407, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 The IRAS system server was located at the Commission premises on the 10th Floor, Workers House, and there was no off-site server or backup in case of data loss through fire and manipulation by third parties.  \uf0b7 All the 37 (100%) employees of the Commission who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified.  \uf0b7 Two (2) individuals whose names were not on the payroll appeared for the validation exercise with all pre-requisite documents and were captured as new records  \uf0b7 25 employees on the main payroll had inconsistencies in their names and dates of birth captured on the Commission payroll and what is on the National IDs.  \uf0b7 Out of the UGX. 6,974,000,000 approved wage funds for the four financial years under review, only UGX. 6,944,934,222 was spent, giving rise to unspent balances amounting to UGX. 29,065,778  \uf0b7 The entity paid its employees amounts that varied from the appointment letters, leading to overpayment of salaries by UGX. 8,701,318 to eight (8) employees.  \uf0b7 Out of 66 approved positions, 39 positions were filled, leaving a gap of 27 vacant positions.  \uf0b7 The Commission is not enrolled on the IPPS/HCM.  \uf0b7 The recommendations on funding of physical planning and land management in Local Governments had not been implemented.", null, null], ["Makerere Institute  of Social  Research Carnegie Corporation Grant Number G-20-57625", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues"], ["Makerere Institute  of Social Research Andrew  W. Mellon Foundation Grant  No. (1808-06062)", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 408, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Lira University", "Human capital development", "Unqualified", "I noted that; \uf0b7 The entity had an approved budget of UGX.30.815BN from the various programmes out of which UGX.30.776BN was warranted resulting in a shortfall of UGX.0.03BN representing a 99.9% performance.  \uf0b7 Out of the budgeted Non Tax Revenue (NTR) of UGX 4.94Bn, only UGX 4.022Bn was collected representing 81.4% performance.  \uf0b7 Out of the total warrants of UGX.30.78BN availed to the entity during the year, UGX.27.08BN was utilized resulting in un-utilized warrants of UGX. 3.71BN representing 87.98% utilization.  \uf0b7 The budgets for all five (5) outputs assessed were not supported by individual activity costing and budgets.  \uf0b7 Four (4) outputs with nineteen (19) activities and expenditure worth UGX3.8 BN were fully implemented, One (01) output with four (4) activities worth UGX 0.61Bn were partially implemented.  \uf0b7 Out of 245 employees on Lira University\u2019s February 2023 salary payroll, a total of 239 (97.6%) were fully verified while 06 (2.4%) did not show up.  \uf0b7 A total of 34 employees on the main payroll had inconsistencies in their dates of birth and gender captured in the main payrolls and data captured by NIRA on the National Identity cards.  \uf0b7 Out of the UGX 76.111 Bn budgeted and approved wage funds for the four financial years, only UGX 69.566Bn was spent giving rise to unspent balances amounting to UGX 6.545Bn.  \uf0b7 Out of 991 approved positions, only 265 positions were filled leaving a gap of 726 vacant positions.  \uf0b7 The contract signed with M/s BMK (U) Ltd for the construction of main Administration Block at a contract sum of UGX. 16,664,107,531 had expired and was renewed on 14th, September 2022 for a period of 2 years ending on 13th, September 2023. However, at the time audit (November, 2023), the construction had stalled."], "type": "table"}}, {"content": "408 \nMakerere Human Capital Unqualified I noted that; University  \nDevelopment", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 408, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The entity had an approved budget of UGX.377.3Bn from the various programmes out of which UGX.368.9Bn was warranted resulting in a shortfall of UGX.8.44Bn representing a 97.8% performance.\n- Out of the budgeted Non-Tax Revenue of (NTR) of UGX 110.5 for the year, only UGX 106.2Bn was collected representing a 96.1% performance.\n- Out of the total warrants of UGX.368.909 Bn availed to the entity during the year, UGX.366.393 Bn was utilized resulting in un-utilized warrants of UGX.2.516Bn representing 99.34% utilization.\n- Out of six (6) outputs that had been fully quantified with a total of thirty-six (36) activities worth UGX. 47.98Bn; three (3) outputs with (13) activities and expenditure worth UGX 30.80Bn were fully implemented and three (3) outputs with twenty-three (23) activities worth UGX 17.18Bn were partially implemented.\n- Out of 2958 employees on Makerere University February 2023 salary payroll, a total of 2,842 (96%) were fully verified while 114 (4%) did not show up. A total of 2,842 (96%) individuals whose names were not on the payroll appeared for the validation exercise with all requisite documents.\n- A total of 2 (0.1%) employees on the payroll appeared for validation but did not satisfy the requirements of the validation exercise, hence were not verified.\n- A total of 114 (3.9%) employees on the payroll did not appear for the validation.\n- A total of 10 individuals whose names were not on the payroll appeared for the validation exercise with all requisite documents and were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status.\n- Out of 69 short-term/temporary employees on Makerere University February 2023 salary payroll, a total of 66, (95%) were fully verified, none was partially verified or not verified, while 3 (5%) did not show up.\n- A total of 614 employees on the main payroll had inconsistencies in their names, NINs, dates of birth and gender captured in the main and short-term contract payrolls and data captured by NIRA.\n- Out of the UGX. 978.849Bn budgeted and approved wage funds for the four financial years, only UGX. 917.305Bn was spent giving rise to unspent balances amounting to UGX 61.543.\n- Out of 5,835 approved positions, a total of 3,141 (54%) positions were filled leaving a gap of 2,694 vacant positions.\n- Out of the approved structure of 655 staff only 60(9.2%) positions were filled leaving 595 positions not filled representing 90.8 % of the establishment.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 409, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "409", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 409, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 The college of Health sciences had no work plan for the overheads account and no approved budget for the activities and yet collected in the dollar account USD 241,727.49 and incurred expenditures worth USD 87,979.22.  \uf0b7 The College of Computing and Information Science paid UGX. 127,059,137 to a staff who had absconded from duty.  \uf0b7 27 vehicles in the asset register had exceeded the recommended 10 years\u2019 useful life, hence were all due for disposal.  \uf0b7 A review of the MUARIIK establishment revealed that out of the approved structure of 235 staff, only 37 were filled, leaving 196 (83%) positions vacant.  \uf0b7 The Institute owns land measuring 650 acres in Kabanyolo with a total of 15 Security guards, however, the land is encroached upon and a school is being built on it, the land is not fully demated and not fully fenced.  \uf0b7 The training sites for the College of Veterinary Animal Resources and Biosecurity were inadequately funded, maintained and were operating below capacity.  \uf0b7 Out of the University\\`s 347 active taught courses; 149 were fully accredited/reviewed whereas 198 were pending review/accreditation at different levels.  \uf0b7 The University accommodates more than 6 students in a space of 1m2 which is unacceptable as per the quality indicators for universities.  \uf0b7 The standard requirement of student to library is 2.5 square metres per student, however currently the University has 11,065 square metres of library space for 27,865, giving a ratio of 2.7sq. meters per student.  \uf0b7 With the 27,865 students at the university, the academic staff to student ratio was below the minimum requirement since most colleges had staff to student ratio which is beyond the standard required.", null, null], ["Makerere University  Africa Centre of Excellence in Materials Product Development and  Nano Technology Project (MAPRONANO)", "Human Capital Development", "Unqualified", "I observed that; \uf0b7 All the fifteen (15) Disbursement Linked Indicators (DLIs) worth USD 6,000,000 and noted that targets for twelve (12) DLIs worth USD 4,600,000 had been fully achieved, while two (2) DLIs worth USD 865,000 were partially achieved and one (1) DLI worth USD 100,000 was not achieved at all.  \uf0b7 The project had an approved budget of USD 1,472,842 for the financial year 2022/2023 out of which US$ 476,208 was received in the current period while US$ 427,842 was received in the previous year relating to MAPRONANO ACE funds, resulting in a shortfall of US$ 568,791.90.  \uf0b7 For the 6 years of the project, 12 actions worth US$ 4,600,000 were fully implemented while 3 actions worth US$ 1,400,000 were partially implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 410, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": [["", "\uf0b7 The college of Health sciences had no work plan for the overheads account and no approved budget for the activities and yet collected in the dollar account USD 241,727.49 and incurred expenditures worth USD 87,979.22.  \uf0b7 The College of Computing and Information Science paid UGX. 127,059,137 to a staff who had absconded from duty.  \uf0b7 27 vehicles in the asset register had exceeded the recommended 10 years\u2019 useful life, hence were all due for disposal.  \uf0b7 A review of the MUARIIK establishment revealed that out of the approved structure of 235 staff, only 37 were filled, leaving 196 (83%) positions vacant.  \uf0b7 The Institute owns land measuring 650 acres in Kabanyolo with a total of 15 Security guards, however, the land is encroached upon and a school is being built on it, the land is not fully demated and not fully fenced.  \uf0b7 The training sites for the College of Veterinary Animal Resources and Biosecurity were inadequately funded, maintained and were operating below capacity.  \uf0b7 Out of the University\\`s 347 active taught courses; 149 were fully accredited/reviewed whereas 198 were pending review/accreditation at different levels.  \uf0b7 The University accommodates more than 6 students in a space of 1m2 which is unacceptable as per the quality indicators for universities.  \uf0b7 The standard requirement of student to library is 2.5 square metres per student, however currently the University has 11,065 square metres of library space for 27,865, giving a ratio of 2.7sq. meters per student.  \uf0b7 With the 27,865 students at the university, the academic staff to student ratio was below the minimum requirement since most colleges had staff to student ratio which is beyond the standard required.", null, null], ["Makerere University  Africa Centre of Excellence in Materials Product Development and  Nano Technology Project (MAPRONANO)", "Human Capital Development", "Unqualified", "I observed that; \uf0b7 All the fifteen (15) Disbursement Linked Indicators (DLIs) worth USD 6,000,000 and noted that targets for twelve (12) DLIs worth USD 4,600,000 had been fully achieved, while two (2) DLIs worth USD 865,000 were partially achieved and one (1) DLI worth USD 100,000 was not achieved at all.  \uf0b7 The project had an approved budget of USD 1,472,842 for the financial year 2022/2023 out of which US$ 476,208 was received in the current period while US$ 427,842 was received in the previous year relating to MAPRONANO ACE funds, resulting in a shortfall of US$ 568,791.90.  \uf0b7 For the 6 years of the project, 12 actions worth US$ 4,600,000 were fully implemented while 3 actions worth US$ 1,400,000 were partially implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 410, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "410", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 410, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Saliva project activities with a total funding of UGX 1,030,000,000 had only 94% of the project activities carried out as at 30th June 2023.  \uf0b7 Nano-Adjuvant project activities with total funding of UGX 1,485,000,000 had only 56% of the project activities carried out contrary to the project agreement and implementation plan.  \uf0b7 Medical plastic project activities with a total funding of UGX 1,599,853,134 for the year had only 48% of the project activities carried out contrary to the project agreement.", null, null], ["Makerere University Business School (MUBS)", "Human Capital Development", "Unqualified", "I observed that; \uf0b7 The School was supposed to receive UGX 115,004,588,185 (including a supplementary funding of UGX 7.6Bn) out of which UGX 110,349,040,796 was warranted, resulting in a shortfall of UGX 4,655,547,389. The shortfall represents 4.05% of the approved budget.  \uf0b7 Out of the total receipts for the financial year of UGX 110,349,040,796, only UGX 110,345,403,598 was spent by the school resulting in an unspent balance of UGX 3,637,198 representing an absorption level of 99.99%.  \uf0b7 Out of the 18 quantified activities worth UGX.4.438Bn assessed; 05 activities representing 27.7% were fully implemented, 11 activities representing 61.1% were partially implemented.  \uf0b7 Out of 1,507 employees on MUBS February 2023 salary payroll, a total of 1488 representing 98.7% were fully verified while 19 representing 1.3% did not show up. Of the 19 employees, 07 were away for official duties and other genuine reasons while 12 employees were confirmed dismissed, absconded, contract expired and were removed from the payroll.  \uf0b7 827 employees were not on the HCM payroll because they were appointed after MUBS had shifted from the IPPS payroll to the manual payroll preparation.  \uf0b7 MUBS is not enrolled on IPPS/HCM and all the 1488 staff validated were paid salaries off the IPPS/HCMS.  \uf0b7 A total of 341 employees on the main payroll had inconsistencies in their names, NINs, dates of birth and gender captured in the main payroll and data captured by NIRA.  \uf0b7 MUBS lacked an approved and costed staff establishment that shows the resource requirements to implement the structure.  \uf0b7 A total of 597 staff existing on the payroll were recruited and/or promoted to the current ranks on the basis of \u201cperson-to-holder\u201d salary and were paid salaries below the rates provided in the MOPS approved salary structure."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 411, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The college of Health sciences had no work plan for the overheads account and no approved budget for the activities and yet collected in the dollar account USD 241,727.49 and incurred expenditures worth USD 87,979.22.  \uf0b7 The College of Computing and Information Science paid UGX. 127,059,137 to a staff who had absconded from duty.  \uf0b7 27 vehicles in the asset register had exceeded the recommended 10 years\u2019 useful life, hence were all due for disposal.  \uf0b7 A review of the MUARIIK establishment revealed that out of the approved structure of 235 staff, only 37 were filled, leaving 196 (83%) positions vacant.  \uf0b7 The Institute owns land measuring 650 acres in Kabanyolo with a total of 15 Security guards, however, the land is encroached upon and a school is being built on it, the land is not fully demated and not fully fenced.  \uf0b7 The training sites for the College of Veterinary Animal Resources and Biosecurity were inadequately funded, maintained and were operating below capacity.  \uf0b7 Out of the University\\`s 347 active taught courses; 149 were fully accredited/reviewed whereas 198 were pending review/accreditation at different levels.  \uf0b7 The University accommodates more than 6 students in a space of 1m2 which is unacceptable as per the quality indicators for universities.  \uf0b7 The standard requirement of student to library is 2.5 square metres per student, however currently the University has 11,065 square metres of library space for 27,865, giving a ratio of 2.7sq. meters per student.  \uf0b7 With the 27,865 students at the university, the academic staff to student ratio was below the minimum requirement since most colleges had staff to student ratio which is beyond the standard required.", "None", "None"], "type": "table"}}, {"content": "411", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 411, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 A total of 190 staff were recruited on contract basis without funds in approved estimates and without obtaining clearance from MoPS.  \uf0b7 the school had payables in its financial statements of UGX 6,802,179,830 at year end which was over and above the appropriated budget estimates and the warrants.  \uf0b7 The approved budget estimates for the past two financial years did not make budget provisions towards settlement of arrears/payables which by end of FY 2022/2023 had accumulated to UGX 6.8Bn.", null, null], ["Makerere University Regional Centre for  Crop Improvement (MARCCI)", "Human Capital Development", "Unqualified", "I noted that; \uf0b7 A comparison with the the total cumulative disbursements of project funds as at 30th June 2023 against the project financing agreement revealed that the total cumulative disbursements to date were less than expected as per the project financing agreement.  \uf0b7 Out of the fifteen (15) Disbursement Linked Indicators (DLIs) worth USD 6,000,000, targets for fourteen (14) DLIs worth USD 5,300,000 had been fully achieved, while one (1) DLI worth USD 700,000 was partially achieved.  \uf0b7 The project had an approved budget of USD 2,252,460 for the financial year 2022/2023 out of which USD 1,212,782.13 was available for spending resulting in a shortfall of USD 1,039,678 representing 46% performance.  \uf0b7 Out of the total available funds of USD 1,212,782.13 only 591,137.77 was utilised resulting in unspent balance of USD 621,644.36 representing an absorption level of 49%."], ["Mama  Ope Pneumonia Diagnostic Aid Device Project of  Mbarara University of Science  and Technology (MUST)", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues"], ["Management Training and Advisory Centre (e)", "Human Capital Development", "Unqualified", "I observed that; \uf0b7 Out of the budgeted NTR of UGX 2.91Bn for the year, only UGX.2.84Bn was collected representing a 97.6% performance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 412, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The college of Health sciences had no work plan for the overheads account and no approved budget for the activities and yet collected in the dollar account USD 241,727.49 and incurred expenditures worth USD 87,979.22.  \uf0b7 The College of Computing and Information Science paid UGX. 127,059,137 to a staff who had absconded from duty.  \uf0b7 27 vehicles in the asset register had exceeded the recommended 10 years\u2019 useful life, hence were all due for disposal.  \uf0b7 A review of the MUARIIK establishment revealed that out of the approved structure of 235 staff, only 37 were filled, leaving 196 (83%) positions vacant.  \uf0b7 The Institute owns land measuring 650 acres in Kabanyolo with a total of 15 Security guards, however, the land is encroached upon and a school is being built on it, the land is not fully demated and not fully fenced.  \uf0b7 The training sites for the College of Veterinary Animal Resources and Biosecurity were inadequately funded, maintained and were operating below capacity.  \uf0b7 Out of the University\\`s 347 active taught courses; 149 were fully accredited/reviewed whereas 198 were pending review/accreditation at different levels.  \uf0b7 The University accommodates more than 6 students in a space of 1m2 which is unacceptable as per the quality indicators for universities.  \uf0b7 The standard requirement of student to library is 2.5 square metres per student, however currently the University has 11,065 square metres of library space for 27,865, giving a ratio of 2.7sq. meters per student.  \uf0b7 With the 27,865 students at the university, the academic staff to student ratio was below the minimum requirement since most colleges had staff to student ratio which is beyond the standard required.", "None", "None"], "type": "table"}}, {"content": "412", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 412, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Out of the total warrants of UGX.9.69Bn availed to the entity during the year, UGX.8.72Bn was utilized resulting in un-utilized warrants of UGX 0.96Bn representing 91% utilization.  \uf0b7 Seven (7) outputs with fifty-eight (58) activities and expenditure worth UGX.5.24Bn were fully implemented while two (2) outputs with fourteen (14) activities worth UGX.3.48Bn were partially implemented.  \uf0b7 Two employees on the main payroll had inconsistencies in their names, NINs, dates of birth and gender captured in the main and data captured by NIRA.  \uf0b7 Out of 74 approved positions, a total of 50 positions were filled leaving a gap of 24 vacant positions.  \uf0b7 One (1) piece of land measuring approximately 0.137 hectares valued at UGX.1,186,500,000 comprising of a house that had been reserved for the Executive Director was not occupied.  \uf0b7 MTAC did not have a Governing Council as required by the MTAC Act.", null, null], ["Mandela National Stadium Limited", "Human Capital Development", "Unqualified", "\uf0b7 The entity had an approved budget of UGX.12,952,923,000 from the various programmes out of which UGX. 3,000,000,000 was released resulting in a shortfall of UGX. 9,952,923,000 representing a 23.2% performance.  \uf0b7 A total of five (5) employees on the main payroll had inconsistencies in their names, NINs, dates of birth and gender captured in the main and short-term contract payrolls and data captured by NIRA.  \uf0b7 Out of 74 approved positions, a total of 18 positions were filled leaving a gap of 56 vacant positions.  \uf0b7 The Stadium had receivables of UGX. 53,639,948,859 at the close of the financial year, an increase of 57% from receivables of UGX.30,589,348,571 for the previous financial year 2021/2022."], ["Markets and Agricultural Trade Improvement Programme (MATIP II)", "Public Sector Transformation", "Unqualified", "I noted that; \uf0b7 The concept note was prepared for the project but was not submitted to the PS/ST for approval.  \uf0b7 No project profile was prepared by the Accounting Officer for this project before the project was operationalized by the entity.  \uf0b7 The pre-feasibility study and detailed feasibility study were undertaken prior to execution of the project but no submission done to the Development Committee for approval.  \uf0b7 The Project did not exit the Public Investment Plan by 30th June 2023 because the project closure date had been extended to 31st January 2024."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 413, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The college of Health sciences had no work plan for the overheads account and no approved budget for the activities and yet collected in the dollar account USD 241,727.49 and incurred expenditures worth USD 87,979.22.  \uf0b7 The College of Computing and Information Science paid UGX. 127,059,137 to a staff who had absconded from duty.  \uf0b7 27 vehicles in the asset register had exceeded the recommended 10 years\u2019 useful life, hence were all due for disposal.  \uf0b7 A review of the MUARIIK establishment revealed that out of the approved structure of 235 staff, only 37 were filled, leaving 196 (83%) positions vacant.  \uf0b7 The Institute owns land measuring 650 acres in Kabanyolo with a total of 15 Security guards, however, the land is encroached upon and a school is being built on it, the land is not fully demated and not fully fenced.  \uf0b7 The training sites for the College of Veterinary Animal Resources and Biosecurity were inadequately funded, maintained and were operating below capacity.  \uf0b7 Out of the University\\`s 347 active taught courses; 149 were fully accredited/reviewed whereas 198 were pending review/accreditation at different levels.  \uf0b7 The University accommodates more than 6 students in a space of 1m2 which is unacceptable as per the quality indicators for universities.  \uf0b7 The standard requirement of student to library is 2.5 square metres per student, however currently the University has 11,065 square metres of library space for 27,865, giving a ratio of 2.7sq. meters per student.  \uf0b7 With the 27,865 students at the university, the academic staff to student ratio was below the minimum requirement since most colleges had staff to student ratio which is beyond the standard required.", "None", "None"], "type": "table"}}, {"content": "413", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 413, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 The total cumulative project disbursements to date were less than expected by UGX. 19,727,775,709 as per the Project financing agreement.  \uf0b7 The Project had an approved budget of UGX.43.72Bn for the financial year 2022/2023, out of which UGX.31.7Bn was available for spending, resulting in a shortfall of UGX.12.58Bn representing 72.5% performance.  \uf0b7 Out of the total available funds of UGX. 31,637,780,750, only UGX. 31,511,180,857 was spent, resulting in an unspent balance of UGX. 126,599,893, representing an absorption level of 99%.  \uf0b7 Though the Project closure date is 31st January 2024, there was no evidence that management had implemented the sustainability measures stated in the Project Appraisal Document to ensure that the gains made during the Project lifetime are not lost once the Project closes.", null, null], ["Masaka  \u2013 Bukakata Road Project (Project Id No. 0746 And  Loan No.1485p)", "Integrated Transport Infrastructure & Services", "Unqualified", "I observed that; \uf0b7 As at 30th June 2023, 244 PAPs valued at UGX.2,785,852,110 had not yet been compensated.  \uf0b7 The project exited the Public Investment Plan by 30th June 2023 and has been added to UNRA\u2019s road inventory and maintenance plans.  \uf0b7 Out of the total expected cumulative disbursements of donor funds from The Arab Bank for Economic Development in Africa (BADEA) of USD 12,000,000 for the year ended 30th June 2023, only USD 11,774,199.55 was released leading to undisbursed funds of USD 225,800.45. The un-disbursed loan balance under BADEA may not be received since the project closed and a project completion report handed over to UNRA in October 2023.  \uf0b7 During the financial year 2022/23 Cumulative disbursements of USD 15,000,000 had been received from Opec Fund for International Development leading to 100% performance.  \uf0b7 Out of the expected GoU counterpart funding of UGX.72,651,892,268.542, GoU cumulatively contributed UGX.76,975,784,745.402 and USD 227,887.36 as at 30th June, 2023 leading to an over disbursement of UGX.4,323,892,476.86 and USD 227,887.36.  \uf0b7 Out of the total available funds of UGX.7,205,189,796 for the financial year 2022/2023, UGX.7,194,553,139 was spent resulting in unspent balance of UGX.10,636,657 representing an absorption level of 99.85%."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 414, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The college of Health sciences had no work plan for the overheads account and no approved budget for the activities and yet collected in the dollar account USD 241,727.49 and incurred expenditures worth USD 87,979.22.  \uf0b7 The College of Computing and Information Science paid UGX. 127,059,137 to a staff who had absconded from duty.  \uf0b7 27 vehicles in the asset register had exceeded the recommended 10 years\u2019 useful life, hence were all due for disposal.  \uf0b7 A review of the MUARIIK establishment revealed that out of the approved structure of 235 staff, only 37 were filled, leaving 196 (83%) positions vacant.  \uf0b7 The Institute owns land measuring 650 acres in Kabanyolo with a total of 15 Security guards, however, the land is encroached upon and a school is being built on it, the land is not fully demated and not fully fenced.  \uf0b7 The training sites for the College of Veterinary Animal Resources and Biosecurity were inadequately funded, maintained and were operating below capacity.  \uf0b7 Out of the University\\`s 347 active taught courses; 149 were fully accredited/reviewed whereas 198 were pending review/accreditation at different levels.  \uf0b7 The University accommodates more than 6 students in a space of 1m2 which is unacceptable as per the quality indicators for universities.  \uf0b7 The standard requirement of student to library is 2.5 square metres per student, however currently the University has 11,065 square metres of library space for 27,865, giving a ratio of 2.7sq. meters per student.  \uf0b7 With the 27,865 students at the university, the academic staff to student ratio was below the minimum requirement since most colleges had staff to student ratio which is beyond the standard required.", "None", "None"], "type": "table"}}, {"content": "414", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 414, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["**Masaka- Mbarara Transmission Line Project**", "Energy Development", "Unqualified", "I noted that; \uf0b7 The project operated without the concept note and project profile contrary to the development committee guidelines.  \uf0b7 Cumulative disbursements of project funds as at 30th June 2023 for the AFD loan, KFW loan and GOU were \u20ac 120,687 (1%), \u20ac 111,948 (1%) and UGX.63.9Bn (53%), out of the expected \u20ac 37,100,000, \u20ac 35,000,000, and UGX.120Bn respectively.  \uf0b7 Out of the approved budget of USD. 9,774,770 for the financial year 2022/2023, USD. 857,310.61 was received representing performance of 9% and a shortfall of UGX.8,917,459  \uf0b7 Out of the total available funds for the year of USD 7,446,044.34 (Receipts plus opening balance of USD.6,588,733.73), USD.6,259,932.88 was utilized representing an absorption level of 84%  \uf0b7 The Environmental Social Assessment (ESIA) certificate had expired on 15th December, 2020, and had not been renewed at the time of audit."], ["Mathematics  for Sustainable Development (MATH4SD) Project", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues."], ["Mbale Hospital", "Human Capital Development", "", "\uf0b7 The hospital had an approved budget of UGX.24.42 Bn from the various programs out of which UGX. 23.45 Bn were warranted resulting in a shortfall of UGX.0.97Bn representing a 96% performance.  \uf0b7 Out of the total warrants of UGX.23.44Bn availed to the hospital during the year, UGX.22.45Bn was utilized resulting in un-utilized warrants of UGX.0.99Bn representing 95.8% utilization.  \uf0b7 A total of 331 employees on the payroll had inconsistencies in their dates of birth, captured in the payroll and data captured by NIRA on the National IDs.  \uf0b7 There was Under-remittance of UGX.1.27Bn of statutory deductions made by the RRH during the period. Under remittance attracts penalties from URA and NSSF.  \uf0b7 UGX.0.042Bn was paid to 7 staff who had either been retired, transferred, absconded or died. These resulted into financial loss to government.  \uf0b7 The regional workshop did not have a budget allocation in the financial year under audit to carry out medical equipment installation, Maintenance and repairs in the 1 Referral hospital, 5 General hospitals and 17 Health centre IVs in the Elgon Region. \uf0b7 The surgical complex was prioritized to be built by the Ministry of Health and that of Finance at a cost of UGX.6Bn with effect from the financial year 2014/2015. The"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 415, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The college of Health sciences had no work plan for the overheads account and no approved budget for the activities and yet collected in the dollar account USD 241,727.49 and incurred expenditures worth USD 87,979.22.  \uf0b7 The College of Computing and Information Science paid UGX. 127,059,137 to a staff who had absconded from duty.  \uf0b7 27 vehicles in the asset register had exceeded the recommended 10 years\u2019 useful life, hence were all due for disposal.  \uf0b7 A review of the MUARIIK establishment revealed that out of the approved structure of 235 staff, only 37 were filled, leaving 196 (83%) positions vacant.  \uf0b7 The Institute owns land measuring 650 acres in Kabanyolo with a total of 15 Security guards, however, the land is encroached upon and a school is being built on it, the land is not fully demated and not fully fenced.  \uf0b7 The training sites for the College of Veterinary Animal Resources and Biosecurity were inadequately funded, maintained and were operating below capacity.  \uf0b7 Out of the University\\`s 347 active taught courses; 149 were fully accredited/reviewed whereas 198 were pending review/accreditation at different levels.  \uf0b7 The University accommodates more than 6 students in a space of 1m2 which is unacceptable as per the quality indicators for universities.  \uf0b7 The standard requirement of student to library is 2.5 square metres per student, however currently the University has 11,065 square metres of library space for 27,865, giving a ratio of 2.7sq. meters per student.  \uf0b7 With the 27,865 students at the university, the academic staff to student ratio was below the minimum requirement since most colleges had staff to student ratio which is beyond the standard required.", "None", "None"], "type": "table"}}, {"content": "415", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 415, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "Construction of Phase II of the surgical complex building commenced on 4th May 2020 after the contractor (Ms. Zhongmei Engineering) possessed the site on 22nd April 2020 and its completion date was 3rd August 2022. At the point writing this report the building was not yet completed.", null, null], ["Mbarara Regional Hospital", "Human Capital Development", "Unqualified", "I observed the following; \uf0b7 The Hospital collected UGX.0.804Bn out of planned local revenue amount of UGX.1.4Bn leading to under collected of UGX.0.596Bn. This affected funding to the hospital  \uf0b7 The entity received UGX.20.543Bn (99%) out of the planned GOU budget of UGX.20.543Bn leading to underfunding of UGX.0.107Bn  \uf0b7 The Hospital utilized UGX. 18.937Bn of the received warrants of UGX.20.543Bn resulting in underutilization of UGX.1.667Bn that resulted in unimplemented planned activities  \uf0b7 Out of Six (6) outputs with twenty-nine (29) activities and expenditure worth UGX.7.058Bn, fourteen (14) activities were fully implemented  \uf0b7 The Hospital utilized wage warrants worth UGX.10.265Bn out of total available warrants of UGX.11.812Bn resulting in unutilized warrants of UGX.1.547Bn  \uf0b7 MRRH had 315 employees on the IPPS payroll of which 309 (98%) were fully verified while 6 (2%) did not show up for reason of death, abscondment, retirement, transfer of service.  \uf0b7 A total of 126 employees on the payroll had inconsistencies in their dates of birth, captured in the payroll and data captured by NIRA on the National IDs  \uf0b7 UGX.0.018Bn was paid to 3 staff who had either been retired, transferred, absconded or died. These resulted into financial loss to government.  \uf0b7 Out of 359 approved positions, a total of 274 positions were filled leaving a gap of 85 vacant positions"], ["Mbarara University of Science  and Technology (MUST)", "Human Capital Development", "Unqualified", "I observed that; \uf0b7 Included in the receivables of UGX.8,408,856,590 under the statement of financial position and in note 22(c) of the financial statements are student fees of UGX.1,275,101,502 relating to financial years prior to 30th June 2023  \uf0b7 Included in the payables of UGX.6,189,922,981 as shown in the statement of financial position are long outstanding domestic arrears of UGX.6,072,157,711 payables to National Enterprise Corporation (NEC)."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 416, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The college of Health sciences had no work plan for the overheads account and no approved budget for the activities and yet collected in the dollar account USD 241,727.49 and incurred expenditures worth USD 87,979.22.  \uf0b7 The College of Computing and Information Science paid UGX. 127,059,137 to a staff who had absconded from duty.  \uf0b7 27 vehicles in the asset register had exceeded the recommended 10 years\u2019 useful life, hence were all due for disposal.  \uf0b7 A review of the MUARIIK establishment revealed that out of the approved structure of 235 staff, only 37 were filled, leaving 196 (83%) positions vacant.  \uf0b7 The Institute owns land measuring 650 acres in Kabanyolo with a total of 15 Security guards, however, the land is encroached upon and a school is being built on it, the land is not fully demated and not fully fenced.  \uf0b7 The training sites for the College of Veterinary Animal Resources and Biosecurity were inadequately funded, maintained and were operating below capacity.  \uf0b7 Out of the University\\`s 347 active taught courses; 149 were fully accredited/reviewed whereas 198 were pending review/accreditation at different levels.  \uf0b7 The University accommodates more than 6 students in a space of 1m2 which is unacceptable as per the quality indicators for universities.  \uf0b7 The standard requirement of student to library is 2.5 square metres per student, however currently the University has 11,065 square metres of library space for 27,865, giving a ratio of 2.7sq. meters per student.  \uf0b7 With the 27,865 students at the university, the academic staff to student ratio was below the minimum requirement since most colleges had staff to student ratio which is beyond the standard required.", "None", "None"], "type": "table"}}, {"content": "416", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 416, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Out of the budgeted receipts from GoU of 59.457Bn, only UGX.57.547Bn (96.8%) was received by the entity resulting in a shortfall of UGX.1.91Bn.  \uf0b7 Out of the total warrants of UGX.57.547Bn received during the financial year, the entity utilized UGX.56.47Bn, resulting in un-utilized warrants of UGX.1.08Bn which represents an absorption level of 98.12%.  \uf0b7 A total of 106 employees on the main payroll had inconsistencies in their names, NINs, dates of birth and gender captured in the main and short-term contract payrolls as compared to the data captured by NIRA on the National Identity cards \uf0b7 The entity paid its employees on wrong scales/notches leading to overpayments of UGX.37,902,096 to one (1) employee.  \uf0b7 A total of ten (10) staff were paid a sum of UGX.80,549,089 off the IPPS/HCMS payroll.  \uf0b7 Out of 2,609 approved positions, a total of 581 positions were filled leaving a gap of 2,042 (22.3%) vacant positions. In addition, six (6) departments positions were over-filled with 14 positions.  \uf0b7 Thirty-three programs of MUST were yet to be reviewed and accredited by NCHE. \uf0b7 The University has kept three Cuban Doctors in service for more than the specified timeframe without renewal of the necessary protocols and/or contractual agreements.", null, null], ["Mbarara University of Science  and Technology Project  for Antenatal Couple\u2019s Counselling (ACCU)", "Human Capital Development", "Unqualified", "I observed that; \uf0b7 Out of the total available funds of GBP 47,614 for the period under review, GBP 28,405 was spent representing an absorption level of 60%, leaving a balance of GBP 19,209 (40%) unspent.  \uf0b7 UGX.12,670,000 was not accounted for as it lacked supporting documents, since participants did not sign for their facilitation and there were no reports on activities done."], ["Mbarara University of science  and technology - Breeding Sites Project for the period ended 30th November 2021", "Human Capital Development", "Unqualified", "\uf0b7 A review of budget performance statement of the project revealed that management incurred USD.3,757 over and above the budget amount on personnel cost."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 417, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The college of Health sciences had no work plan for the overheads account and no approved budget for the activities and yet collected in the dollar account USD 241,727.49 and incurred expenditures worth USD 87,979.22.  \uf0b7 The College of Computing and Information Science paid UGX. 127,059,137 to a staff who had absconded from duty.  \uf0b7 27 vehicles in the asset register had exceeded the recommended 10 years\u2019 useful life, hence were all due for disposal.  \uf0b7 A review of the MUARIIK establishment revealed that out of the approved structure of 235 staff, only 37 were filled, leaving 196 (83%) positions vacant.  \uf0b7 The Institute owns land measuring 650 acres in Kabanyolo with a total of 15 Security guards, however, the land is encroached upon and a school is being built on it, the land is not fully demated and not fully fenced.  \uf0b7 The training sites for the College of Veterinary Animal Resources and Biosecurity were inadequately funded, maintained and were operating below capacity.  \uf0b7 Out of the University\\`s 347 active taught courses; 149 were fully accredited/reviewed whereas 198 were pending review/accreditation at different levels.  \uf0b7 The University accommodates more than 6 students in a space of 1m2 which is unacceptable as per the quality indicators for universities.  \uf0b7 The standard requirement of student to library is 2.5 square metres per student, however currently the University has 11,065 square metres of library space for 27,865, giving a ratio of 2.7sq. meters per student.  \uf0b7 With the 27,865 students at the university, the academic staff to student ratio was below the minimum requirement since most colleges had staff to student ratio which is beyond the standard required.", "None", "None"], "type": "table"}}, {"content": "417", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 417, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Mbarara University of science  and technology - Camtech  project for the period  1st January 2022 to 31st December 2022", "Human Capital Development", "Unqualified", "\uf0b7 I observed that out of the total amount received by the project of USD.200,673, only USD.153,278.49 was utilized, representing an absorption level of 76%, leaving an unspent balance of USD.47,394.51 (24%)."], ["Mbarara University of science  and technology \u2013 Improving Adolescent Sexual  and Reproductive through  a participatory Parent-child Communication intervention in Uganda project (CPAC/VLIR- OUS) for the period 31st January 2022", "Human Capital Development", "Unqualified", "I observed that; \uf0b7 Out of the approved budget for the Project of Euros 68,110, only Euros.48,000 (representing 70%) was received, leading to a shortfall of Euros.20,110 (30%). \uf0b7 I observed that the Project management deducted Euros 3,443.47 (representing 7%) instead of Euros 2,400 (representing 5% lump sum fixed on the total funds received) occasioning over payment of Euros 1,043.47 on coordination costs."], ["Mbarara University of science  and technology -D- sire project for the period 31st December 2021", "Human Capital Development", "Unqualified", "\uf0b7 I observed that out of the total available funds of Euros 30,285 for the period under review, the project only utilized Euros 18,409, representing an absorption level of 61%, resulting into under absorption of Euros 11,876 of the funds available for spending."], ["Mbarara University of Science  and", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 418, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The college of Health sciences had no work plan for the overheads account and no approved budget for the activities and yet collected in the dollar account USD 241,727.49 and incurred expenditures worth USD 87,979.22.  \uf0b7 The College of Computing and Information Science paid UGX. 127,059,137 to a staff who had absconded from duty.  \uf0b7 27 vehicles in the asset register had exceeded the recommended 10 years\u2019 useful life, hence were all due for disposal.  \uf0b7 A review of the MUARIIK establishment revealed that out of the approved structure of 235 staff, only 37 were filled, leaving 196 (83%) positions vacant.  \uf0b7 The Institute owns land measuring 650 acres in Kabanyolo with a total of 15 Security guards, however, the land is encroached upon and a school is being built on it, the land is not fully demated and not fully fenced.  \uf0b7 The training sites for the College of Veterinary Animal Resources and Biosecurity were inadequately funded, maintained and were operating below capacity.  \uf0b7 Out of the University\\`s 347 active taught courses; 149 were fully accredited/reviewed whereas 198 were pending review/accreditation at different levels.  \uf0b7 The University accommodates more than 6 students in a space of 1m2 which is unacceptable as per the quality indicators for universities.  \uf0b7 The standard requirement of student to library is 2.5 square metres per student, however currently the University has 11,065 square metres of library space for 27,865, giving a ratio of 2.7sq. meters per student.  \uf0b7 With the 27,865 students at the university, the academic staff to student ratio was below the minimum requirement since most colleges had staff to student ratio which is beyond the standard required.", "None", "None"], "type": "table"}}, {"content": "418", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 418, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Technology Ficile Screening for Esophageal Cancer  in LMICS (ESOCAP)  Study for the period  1st September  2021 to 31st August 2022", "", "", ""], ["Mbarara University of Science  and Technology Getting to Zero Project for the period 1st May 2019 to 30th April 2020", "Human Capital Development", "Unqualified", "\uf0b7 Analysis of the Funds accountability statement revealed that out of the amount received of USD.22,134.45, only USD.19,886.75 (90%) was utilized, leaving a balance of USD.2,347.70 (10%) unutilized."], ["Mbarara University of Science  and Technology Global Health Fellowship Project 1st July 2021 to 30th June 2022", "Human Capital Development", "Unqualified", "\uf0b7 I noted that out of the amount received of USD.9,685, only USD.6,508.60 was utilized representing an absorption level of 67%, leaving a balance of USD.3,176.4 (33%) unutilized."], ["Mbarara University of Science  and Technology Kayanja Fellowship Project for the period 1st", "Human Capital Development", "Unqualified", "I noted that; \uf0b7 The project budget revealed an approved budget of USD.34,654. Analysis of the Funds Accountability statement indicated that only USD.11,919 was received representing 34% of the budget, leading to a shortfall of USD.22,735 (66%). \uf0b7 USD.16,465 was spent out of the total available funds of USD.17,277 (opening cash balance of USD.5,358 plus amount received of USD.11,919), representing an absorption level of 95%, leaving a balance of USD.812 (5%) unutilized."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 419, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The college of Health sciences had no work plan for the overheads account and no approved budget for the activities and yet collected in the dollar account USD 241,727.49 and incurred expenditures worth USD 87,979.22.  \uf0b7 The College of Computing and Information Science paid UGX. 127,059,137 to a staff who had absconded from duty.  \uf0b7 27 vehicles in the asset register had exceeded the recommended 10 years\u2019 useful life, hence were all due for disposal.  \uf0b7 A review of the MUARIIK establishment revealed that out of the approved structure of 235 staff, only 37 were filled, leaving 196 (83%) positions vacant.  \uf0b7 The Institute owns land measuring 650 acres in Kabanyolo with a total of 15 Security guards, however, the land is encroached upon and a school is being built on it, the land is not fully demated and not fully fenced.  \uf0b7 The training sites for the College of Veterinary Animal Resources and Biosecurity were inadequately funded, maintained and were operating below capacity.  \uf0b7 Out of the University\\`s 347 active taught courses; 149 were fully accredited/reviewed whereas 198 were pending review/accreditation at different levels.  \uf0b7 The University accommodates more than 6 students in a space of 1m2 which is unacceptable as per the quality indicators for universities.  \uf0b7 The standard requirement of student to library is 2.5 square metres per student, however currently the University has 11,065 square metres of library space for 27,865, giving a ratio of 2.7sq. meters per student.  \uf0b7 With the 27,865 students at the university, the academic staff to student ratio was below the minimum requirement since most colleges had staff to student ratio which is beyond the standard required.", "None", "None"], "type": "table"}}, {"content": "419", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 419, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["August 2018 \u2013 31st July 2019", "", "", ""], ["Mbarara University of Science  and Technology MENU Project for the period 1st  January 2019 to 31st December 2019", "Human Capital Development", "Unqualified", "\uf0b7 I noted that UGX.173,196,552 was spent out of the available funds of UGX.205,228,995, representing an absorption level of 84%, leaving a balance of UGX.32,032,443 (16%) unspent."], ["Mbarara University of Science  and Technology Mobile Wallet Project for the period  1st August 2021 to 31st May 2022", "Human Capital Development", "Unqualified", "\uf0b7 I noted expenditure over runs on personnel costs, participant/ trainees Costs other direct costs amounting to USD.4,113."], ["Mbarara University of Science  and Technology resistance testing versus adherence support  for management of patients with virogic failure on the first line therapy in sub- Saharan Africa (REVAMP) project  for period ended 30th June 2019", "Human Capital Development", "Unqualified", "\uf0b7 I observed that USD.139,711.11 was utilized by Project Management representing an absorption level of 81.5% resulting in an under absorption of USD.31,782.76 which was 18.5% of the funds available for utilization."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 420, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The college of Health sciences had no work plan for the overheads account and no approved budget for the activities and yet collected in the dollar account USD 241,727.49 and incurred expenditures worth USD 87,979.22.  \uf0b7 The College of Computing and Information Science paid UGX. 127,059,137 to a staff who had absconded from duty.  \uf0b7 27 vehicles in the asset register had exceeded the recommended 10 years\u2019 useful life, hence were all due for disposal.  \uf0b7 A review of the MUARIIK establishment revealed that out of the approved structure of 235 staff, only 37 were filled, leaving 196 (83%) positions vacant.  \uf0b7 The Institute owns land measuring 650 acres in Kabanyolo with a total of 15 Security guards, however, the land is encroached upon and a school is being built on it, the land is not fully demated and not fully fenced.  \uf0b7 The training sites for the College of Veterinary Animal Resources and Biosecurity were inadequately funded, maintained and were operating below capacity.  \uf0b7 Out of the University\\`s 347 active taught courses; 149 were fully accredited/reviewed whereas 198 were pending review/accreditation at different levels.  \uf0b7 The University accommodates more than 6 students in a space of 1m2 which is unacceptable as per the quality indicators for universities.  \uf0b7 The standard requirement of student to library is 2.5 square metres per student, however currently the University has 11,065 square metres of library space for 27,865, giving a ratio of 2.7sq. meters per student.  \uf0b7 With the 27,865 students at the university, the academic staff to student ratio was below the minimum requirement since most colleges had staff to student ratio which is beyond the standard required.", "None", "None"], "type": "table"}}, {"content": "420", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 420, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Mbarara University of Science  and Technology Smart  Discharge  Study  to improve Post- health  outcomes in children Project for the period ended  31st March 2021", "Human Capital Development", "Unqualified", "I observed that; \uf0b7 The project received a total amount of $ 266,658.90 CAD (83%), out of the budgeted amount of $320,873 CAD, resulting to a shortfall of $ 54,215 CAD.  \uf0b7 Out of the total available funds of $274,301.58 CAD, only $252,574.78 was utilized by project management representing an absorption level of 92%."], ["Metabolic and Molecular Ecological Evaluation of Opportunity Pulmonary Fungal  Co- Infection (MEMOF) Project  of Mbarara University of Science  and Technology (MUST)", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues"], ["Microfinance Support Center Limited (MSCL)", "Private Sector Development", "Unqualified", "I observed that; \uf0b7 The entity lacks an appropriate governance framework that includes policies and procedures for credit risk management, credit risk assessment, credit risk measurement, credit risk reporting, and credit risk mitigation.  \uf0b7 The Company budgeted to collect UGX.55.77Bn during the year but collected only UGX.25.30 Bn representing a 53% performance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 421, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The college of Health sciences had no work plan for the overheads account and no approved budget for the activities and yet collected in the dollar account USD 241,727.49 and incurred expenditures worth USD 87,979.22.  \uf0b7 The College of Computing and Information Science paid UGX. 127,059,137 to a staff who had absconded from duty.  \uf0b7 27 vehicles in the asset register had exceeded the recommended 10 years\u2019 useful life, hence were all due for disposal.  \uf0b7 A review of the MUARIIK establishment revealed that out of the approved structure of 235 staff, only 37 were filled, leaving 196 (83%) positions vacant.  \uf0b7 The Institute owns land measuring 650 acres in Kabanyolo with a total of 15 Security guards, however, the land is encroached upon and a school is being built on it, the land is not fully demated and not fully fenced.  \uf0b7 The training sites for the College of Veterinary Animal Resources and Biosecurity were inadequately funded, maintained and were operating below capacity.  \uf0b7 Out of the University\\`s 347 active taught courses; 149 were fully accredited/reviewed whereas 198 were pending review/accreditation at different levels.  \uf0b7 The University accommodates more than 6 students in a space of 1m2 which is unacceptable as per the quality indicators for universities.  \uf0b7 The standard requirement of student to library is 2.5 square metres per student, however currently the University has 11,065 square metres of library space for 27,865, giving a ratio of 2.7sq. meters per student.  \uf0b7 With the 27,865 students at the university, the academic staff to student ratio was below the minimum requirement since most colleges had staff to student ratio which is beyond the standard required.", "None", "None"], "type": "table"}}, {"content": "421", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 421, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 The entity was supposed to receive a subvention of UGX.186.29Bn from FINA, out of which UGX.174.29Bn was released to the entity, resulting in a shortfall of UGX.12Bn.  \uf0b7 The company prepared periodic budget performance reports which were not quantified and therefore, the audit was limited in assessing the actual performance against set targets for each department.  \uf0b7 Out of 166 employees on the MSC April 2023 salary payroll, a total of 165 (99.6%) were fully verified, while 1 (0.4%) did not show up for verification.  \uf0b7 Out of the total available Emyooga funds of UGX.152.7Bn, a total of UGX.68Bn was spent and/or disbursed by the entity, leaving a balance of UGX.84.7Bn (44%).  \uf0b7 Out of UGX.124.2Bn loan portfolio relating to conventional lending that was outstanding, 71% were not perfoming of which 85% were SME loans in Agriculture and environment and SMEs in trade and commerce.  \uf0b7 Three clients received UGX.900Mn disbursements before the perfection of the securities, which were later cancelled by the Lands Registrar when they were presented for perfection.  \uf0b7 Out of the Local Economic Growth Support (LEGS) Fund of USD.10Mn, only USD.3.95Mn (39.5%) had been utilisation since inception, despite the project being in the last year of implementation.", null, null], ["Ministry  of Trade, Industry and  Co- operatives (MoTIC)", "Agro-industrialization Manufacturing Private Sector Development", "Qualified", "I noted that: \uf0b7 Funds amounting to UGX.3.544Bn were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals.  \uf0b7 Of the UGX.17.5 Bn paid out during the year to the Cooperative Unions and Societies, only UGX.6.640Bn was provided for in the Ministry\u2019s approved budget and the excess payment of UGX.10.850Bn was not supported by either the original Approved Budget or a Supplementary budget.  \uf0b7 UGX.139.147Bn was paid to Cooperative Unions however, no individual file relating to the cooperatives listed was availed to prove the amounts being claimed for compensation and also existence of these cooperatives.  \uf0b7 The entity did not budget to collect any NTR during the year. However, by the end of the financial year, UGX.64Mn had been collected.  \uf0b7 Seven (7) outputs with Sixteen (16) activities worth UGX.410Bn were partially implemented. Out of the Sixteen (16) activities, two (2) activities were fully implemented, seven (7) activities were partially implemented, while seven (7)"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 422, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The college of Health sciences had no work plan for the overheads account and no approved budget for the activities and yet collected in the dollar account USD 241,727.49 and incurred expenditures worth USD 87,979.22.  \uf0b7 The College of Computing and Information Science paid UGX. 127,059,137 to a staff who had absconded from duty.  \uf0b7 27 vehicles in the asset register had exceeded the recommended 10 years\u2019 useful life, hence were all due for disposal.  \uf0b7 A review of the MUARIIK establishment revealed that out of the approved structure of 235 staff, only 37 were filled, leaving 196 (83%) positions vacant.  \uf0b7 The Institute owns land measuring 650 acres in Kabanyolo with a total of 15 Security guards, however, the land is encroached upon and a school is being built on it, the land is not fully demated and not fully fenced.  \uf0b7 The training sites for the College of Veterinary Animal Resources and Biosecurity were inadequately funded, maintained and were operating below capacity.  \uf0b7 Out of the University\\`s 347 active taught courses; 149 were fully accredited/reviewed whereas 198 were pending review/accreditation at different levels.  \uf0b7 The University accommodates more than 6 students in a space of 1m2 which is unacceptable as per the quality indicators for universities.  \uf0b7 The standard requirement of student to library is 2.5 square metres per student, however currently the University has 11,065 square metres of library space for 27,865, giving a ratio of 2.7sq. meters per student.  \uf0b7 With the 27,865 students at the university, the academic staff to student ratio was below the minimum requirement since most colleges had staff to student ratio which is beyond the standard required.", "None", "None"], "type": "table"}}, {"content": "422", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 422, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "activities were not implemented. One (1) output with two (2) activities worth UGX.1.19Bn were not implemented at all.  \uf0b7 Payments amounting to UGX.13.889Bn were made to persons and law firms other than the beneficiary Cooperative societies who were acting as third parties for the Cooperative Unions. There was no evidence in form of confirmation or acknowledgement of receipt of monies by the Cooperative Unions. Third party payments may be a method of siphoning out funds to non-bonafide parties creating a risk of loss of funds.  \uf0b7 Payments of UGX.5.369Bn to Cooperative Unions through Law firms was made directly to the bank accounts of the Law firms for compensation of the war claims, but only UGX.0.650Bn was actually received by the Cooperatives Unions as per their bank statements.  \uf0b7 Funds amounting to UGX.6.140Bn were not paid out to the cooperative unions, despite being listed in the work plan to receive the respective amounts.  \uf0b7 Funds totalling to UGX.16.9Bn was irregularly paid out to eleven (11) Cooperative Unions that were not in the approved work plan. Some of the Cooperative Unions included Jinja Multipurpose Cooperative Society, Bumwambu Growers Cooperative Union Limited, Busoga Growers Cooperative union among other.  \uf0b7 There was no evidence in the verification reports showing any participation of Cooperative union members or their representatives to agree on the new verified claimed amounts to be paid, as it was only the verification committee members who signed. There were no minutes to prove any agreement on the resolutions taken. This casts doubt on the existence of these Cooperative Unions and may be the reason for the loss of monies to third party Law Firms.  \uf0b7 Planned procurements to the tune of UGX.4.4Bn were not implemented although they formed part of the procurement plan.  \uf0b7 Ministry chose to use the direct procurement method other than the alternate methods that could have offered fair pricing and fair competition. The total amount spent on direct procurements was UGX.197Mn.", null, null], ["Ministry  of Agriculture, Animal Industry and Fisheries (MAAIF)", "Agro-industrialization", "Unqualified", "I observed that; \uf0b7 The Ministry had an approved budget of UGX.191.79Bn out of which UGX.177.87Bn was warranted representing 93% performance. Out of the total warrants of UGX.177.87Bn, only UGX.173.28Bn was spent by the Ministry resulting in an unspent balance of UGX.4.58Bn representing an absorption level of 97%.  \uf0b7 Of the 82 quantified activities worth UGX.55.4Bn assessed; 36 activities representing 44% were fully implemented, 37 activities representing 45% were"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 423, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The college of Health sciences had no work plan for the overheads account and no approved budget for the activities and yet collected in the dollar account USD 241,727.49 and incurred expenditures worth USD 87,979.22.  \uf0b7 The College of Computing and Information Science paid UGX. 127,059,137 to a staff who had absconded from duty.  \uf0b7 27 vehicles in the asset register had exceeded the recommended 10 years\u2019 useful life, hence were all due for disposal.  \uf0b7 A review of the MUARIIK establishment revealed that out of the approved structure of 235 staff, only 37 were filled, leaving 196 (83%) positions vacant.  \uf0b7 The Institute owns land measuring 650 acres in Kabanyolo with a total of 15 Security guards, however, the land is encroached upon and a school is being built on it, the land is not fully demated and not fully fenced.  \uf0b7 The training sites for the College of Veterinary Animal Resources and Biosecurity were inadequately funded, maintained and were operating below capacity.  \uf0b7 Out of the University\\`s 347 active taught courses; 149 were fully accredited/reviewed whereas 198 were pending review/accreditation at different levels.  \uf0b7 The University accommodates more than 6 students in a space of 1m2 which is unacceptable as per the quality indicators for universities.  \uf0b7 The standard requirement of student to library is 2.5 square metres per student, however currently the University has 11,065 square metres of library space for 27,865, giving a ratio of 2.7sq. meters per student.  \uf0b7 With the 27,865 students at the university, the academic staff to student ratio was below the minimum requirement since most colleges had staff to student ratio which is beyond the standard required.", "None", "None"], "type": "table"}}, {"content": [["", "activities were not implemented. One (1) output with two (2) activities worth UGX.1.19Bn were not implemented at all.  \uf0b7 Payments amounting to UGX.13.889Bn were made to persons and law firms other than the beneficiary Cooperative societies who were acting as third parties for the Cooperative Unions. There was no evidence in form of confirmation or acknowledgement of receipt of monies by the Cooperative Unions. Third party payments may be a method of siphoning out funds to non-bonafide parties creating a risk of loss of funds.  \uf0b7 Payments of UGX.5.369Bn to Cooperative Unions through Law firms was made directly to the bank accounts of the Law firms for compensation of the war claims, but only UGX.0.650Bn was actually received by the Cooperatives Unions as per their bank statements.  \uf0b7 Funds amounting to UGX.6.140Bn were not paid out to the cooperative unions, despite being listed in the work plan to receive the respective amounts.  \uf0b7 Funds totalling to UGX.16.9Bn was irregularly paid out to eleven (11) Cooperative Unions that were not in the approved work plan. Some of the Cooperative Unions included Jinja Multipurpose Cooperative Society, Bumwambu Growers Cooperative Union Limited, Busoga Growers Cooperative union among other.  \uf0b7 There was no evidence in the verification reports showing any participation of Cooperative union members or their representatives to agree on the new verified claimed amounts to be paid, as it was only the verification committee members who signed. There were no minutes to prove any agreement on the resolutions taken. This casts doubt on the existence of these Cooperative Unions and may be the reason for the loss of monies to third party Law Firms.  \uf0b7 Planned procurements to the tune of UGX.4.4Bn were not implemented although they formed part of the procurement plan.  \uf0b7 Ministry chose to use the direct procurement method other than the alternate methods that could have offered fair pricing and fair competition. The total amount spent on direct procurements was UGX.197Mn.", null, null], ["Ministry  of Agriculture, Animal Industry and Fisheries (MAAIF)", "Agro-industrialization", "Unqualified", "I observed that; \uf0b7 The Ministry had an approved budget of UGX.191.79Bn out of which UGX.177.87Bn was warranted representing 93% performance. Out of the total warrants of UGX.177.87Bn, only UGX.173.28Bn was spent by the Ministry resulting in an unspent balance of UGX.4.58Bn representing an absorption level of 97%.  \uf0b7 Of the 82 quantified activities worth UGX.55.4Bn assessed; 36 activities representing 44% were fully implemented, 37 activities representing 45% were"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 423, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The college of Health sciences had no work plan for the overheads account and no approved budget for the activities and yet collected in the dollar account USD 241,727.49 and incurred expenditures worth USD 87,979.22.  \uf0b7 The College of Computing and Information Science paid UGX. 127,059,137 to a staff who had absconded from duty.  \uf0b7 27 vehicles in the asset register had exceeded the recommended 10 years\u2019 useful life, hence were all due for disposal.  \uf0b7 A review of the MUARIIK establishment revealed that out of the approved structure of 235 staff, only 37 were filled, leaving 196 (83%) positions vacant.  \uf0b7 The Institute owns land measuring 650 acres in Kabanyolo with a total of 15 Security guards, however, the land is encroached upon and a school is being built on it, the land is not fully demated and not fully fenced.  \uf0b7 The training sites for the College of Veterinary Animal Resources and Biosecurity were inadequately funded, maintained and were operating below capacity.  \uf0b7 Out of the University\\`s 347 active taught courses; 149 were fully accredited/reviewed whereas 198 were pending review/accreditation at different levels.  \uf0b7 The University accommodates more than 6 students in a space of 1m2 which is unacceptable as per the quality indicators for universities.  \uf0b7 The standard requirement of student to library is 2.5 square metres per student, however currently the University has 11,065 square metres of library space for 27,865, giving a ratio of 2.7sq. meters per student.  \uf0b7 With the 27,865 students at the university, the academic staff to student ratio was below the minimum requirement since most colleges had staff to student ratio which is beyond the standard required.", "None", "None"], "type": "table"}}, {"content": "423", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 423, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "partially implemented, while nine (09) activities representing 11% were not implemented.  \uf0b7 Funds worth UGX.0.94Bn were irregularly diverted from the activities without seeking and obtaining the necessary approvals.  \uf0b7 There were significant delays in contract implementation with subsequent delays in distribution of procured agricultural resources to the beneficiaries and delays in completion of agricultural works.  \uf0b7 Insufficient involvement of the districts in the planning for their Foot and Mouth Disease (FMD) requirements. There was also delays in the procurement process for FMD inputs, delivery by suppliers and distribution by MAAIF and a lack of standard operating procedures in the management of these inputs.  \uf0b7 Delays in the procurement of heavy earth moving equipment, delivery by suppliers, distribution by MAAIF, poor management of equipment by beneficiaries, lack of timely supervision by MAAIF and a lack of standard operating procedures in the management of the acquired equipment.  \uf0b7 Several inconsistencies in employee details, failure by MAAIF to utilize wage funds effectively, payments on wrong scales, staff working without running contracts, unpaid entitlements and delays in appointing eligible staff.  \uf0b7 There was failure to fund the strategic interventions to boost food and animal feed security in the country through facilitating the Large Scale Farmers and MAAIF supervision activities.  \uf0b7 Untimely budget implementation and monitoring by the Ministry with significant delays in implementing planned activities despite availability of funding.", null, null], ["Ministry  of Defence and Veteran Affairs (MODVA)", "Governance and Security", "Unqualified", "I observed the following: \uf0b7 The entity had an NTR estimate of UGX 0.71Bn and by the end of the year UGX.0.658Bn had been collected representing a performance of 93%  \uf0b7 The entity had a total budget of UGX.4.287Tn out of which UGX.3.813Tn was warranted resulting in a shortfall of UGX.0.474Bn representing an 89% performance.  \uf0b7 Out of the total warrants of UGX.3.813Tn availed to the entity during the year, UGX.3.812Tn was utilized resulting in un-utilized warrants of UGX.0.657Bn representing 99.98%.  \uf0b7 I was not able to confirm the extent to which planned activities were implemented since the work plans did not have KPIs to facilitate measurement of performance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 424, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The college of Health sciences had no work plan for the overheads account and no approved budget for the activities and yet collected in the dollar account USD 241,727.49 and incurred expenditures worth USD 87,979.22.  \uf0b7 The College of Computing and Information Science paid UGX. 127,059,137 to a staff who had absconded from duty.  \uf0b7 27 vehicles in the asset register had exceeded the recommended 10 years\u2019 useful life, hence were all due for disposal.  \uf0b7 A review of the MUARIIK establishment revealed that out of the approved structure of 235 staff, only 37 were filled, leaving 196 (83%) positions vacant.  \uf0b7 The Institute owns land measuring 650 acres in Kabanyolo with a total of 15 Security guards, however, the land is encroached upon and a school is being built on it, the land is not fully demated and not fully fenced.  \uf0b7 The training sites for the College of Veterinary Animal Resources and Biosecurity were inadequately funded, maintained and were operating below capacity.  \uf0b7 Out of the University\\`s 347 active taught courses; 149 were fully accredited/reviewed whereas 198 were pending review/accreditation at different levels.  \uf0b7 The University accommodates more than 6 students in a space of 1m2 which is unacceptable as per the quality indicators for universities.  \uf0b7 The standard requirement of student to library is 2.5 square metres per student, however currently the University has 11,065 square metres of library space for 27,865, giving a ratio of 2.7sq. meters per student.  \uf0b7 With the 27,865 students at the university, the academic staff to student ratio was below the minimum requirement since most colleges had staff to student ratio which is beyond the standard required.", "None", "None"], "type": "table"}}, {"content": "424 \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 424, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of 155 employees on Ministry of Defence and Veteran Affairs February 2023 salary payroll, a total of 148 (95.5%) were fully verified, while 7 (4.5%) were not verified.\n- A total of 7 (4.5%) employees on the payroll did not appear for the validation.\n- A total of 45 employees on the main payroll had inconsistencies in their names, NINs, dates of birth and gender captured.\n- Out of the UGX.2.872Tn Budgeted and approved wage funds for the four financial years, only UGX.2.872Tn (99.9%) was spent giving rise to unspent balances amounting to UGX.0.125Bn\n- The Ministry has been paying three (3) individuals who do not appear on the payroll of the entity.\n- Out of 199 approved positions, 139 positions were filled leaving a gap of 60 vacant positions.\n- According to the UPDF Farm performance on food intervention UGX.9.1Bn out of the expected 38Bn was realised, resulting in an under performance of UGX.28.9Bn representing 76% underperformance.\n- Only 11,581 (79%) acres had been cleared for cultivation out of which 8,958 (77%) had been cultivated while the balance of 2,623 acres were left idle.\n- The Ministry under budgeted for UGX.1.779Bn as funds for compensating third parties despite having outstanding liabilities from court cases totalling to UGX.72.938Bn.\n- There is a variance of UGX.6.116Bn in the outstanding liability for court awards and compensation recorded by MoDVA as at 30th June 2023, with what is recorded the Ministry of Justice and Constitutional Affairs (MoJCA).\n- The entity reported total non-current assets of UGX.14,367,295,822,972 in the statement of Financial Position. The valuation of these Non-Current assets has been done by the entity using the valuation guidelines issued by the Accountant General.\n- Included in the total expenditure of UGX.3,812,800,808,790 is expenditure worth UGX.2,158,846,193,668, which relates to classified expenditure. This expenditure is audited and reported on separately.\n- The Ministry does not have formal criteria or guidelines to follow when settling court awards and compensations.\n- MoDVA has 30 court compensations worth UGX.4.294Bn awarded between 2016 up to June 2023, whose awards includes interest.\n- MoDVA acquired land comprised at plot 1-21 Nyonyintono Road LRV 3786 Folio 19 Njeru Buikwe at a cost of UGX.7.8Bn. This freehold title was later cancelled, and the private mailo land title (Block 542-Plot2) was reinstated implying that the compensation by the Ministry was effected to the wrong beneficiary.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 425, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "425", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 425, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Construction of UPDF National Referral Hospital at Lower Mbuya had stalled and been abandoned.  \uf0b7 I noted delayed works on the Upgrade and renovation of Mandela National Stadium.", null, null], ["Ministry of East African Community Affairs", "Agro-industrialization Governance and security Private Sector Development", "Unqualified", "I noted that; \uf0b7 The Ministry had NTR estimate of UGX 0.013Bn and by the end of the year UGX. 0.042Bn had been collected representing a performance of 328%.  \uf0b7 The Ministry had a total approved budget of UGX.48.55Bn out of which UGX 48.48Bn was warranted resulting in a shortfall of UGX 0.07Bn representing a 99.8% performance.  \uf0b7 Out of the total warrants of UGX. 48.475Bn, UGX 40.133Bn was spent by the entity resulting in un-utilized warrants of UGX 8.342Bn representing 82.8% utilization.  \uf0b7 The Ministry had 71 employees on the payroll who were all verified.  \uf0b7 Six (6) employees on the payroll had inconsistencies in their names and 17 employees on the payroll had inconsistences in their dates of birth.  \uf0b7 Salary arrears for three employees worth UGX.13.228Mn were not budgeted for. \uf0b7 The Ministry under absorbed the wage budget by UGX.1.031Bn.  \uf0b7 Out of 93 approved positions; only 71 (76%) positions were filled leaving a gap of 22 vacant positions.  \uf0b7 The Ministry had unpaid pension arrears amounting to UGX.8.991Bn.  \uf0b7 The Ministry did not budget for settlement of domestic arrears despite accumulating arrears worth UGX.10.685Bn."], ["Ministry  of Education and Sports (MOES)", "Human Capital Development", "Unqualified", "\uf0b7 I noted that; \uf0b7 UGX.366.77Bn was warranted of an approved budget of UGX.699.07Bn resulting in a shortfall of UGX.332.3Bn representing a 52.5% performance.  \uf0b7 Out of the total warrants of UGX.366.7Bn availed to the entity during the year, UGX.361.9Bn was utilized resulting into un-utilized warrants of UGX 2.63Bn representing 99% utilization.  \uf0b7 A total of 40 employees on the Main payroll and 11 on short-term payroll, had inconsistencies in their names, NINs, dates of birth and gender captured in the main and short-term contract payrolls and data captured by NIRA on the National Identity cards.  \uf0b7 Out of 2678 approved positions, a total of 1686 positions were filled leaving a gap of 992 vacant positions."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 426, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "426 \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 426, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- UGX. 12,947,492,932 was paid to various companies and schools for completion of a number of structures but these were not completed.\n- Out of the total outstanding arrears worth UGX.77,427,220,022 in the financial year 2021/2022 the ministry was allocated only UGX.11,000,000,000 leaving UGX.66,427,220,022 domestic arrears not budget for.\n- A number of draft policies have not been finalised.\n- I noted that 199 private schools did not have record of ownership despite their existence.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 427, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "427 \nMinistry of Mineral Development Unqualified Energy  \nand  \nMineral \nSustainable Petroleum Development Development (MEMD)  \nSustainable Energy Development \nI observed that; \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 427, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of the budgeted NTR of UGX.54.27Bn, only UGX. 15.59Bn was realized, representing performance of 29%.\n- The Ministry had an approved budget of UGX.1.79Tn, out of which UGX.674.45Bn (38%) was warranted and UGX.664.18Bn was utilized representing a 98% absorption level.\n- Seven (7) outputs worth UGX.669.67 were not supported by individual activity costing and budgets.\n- Out of the seven (7) outputs assessed one (1) output with worth UGX.53.46Bn was fully implemented while six (6) outputs worth UGX.390.39Bn were partially implemented\n- The Ministry received supplementary funds of amounting to UGX.104.14Bn without the necessary requests and approvals.\n- The Programmes of Sustainable Energy Development, Mineral development and Sustainable Petroleum Development head by the ministry were underfunded by UGX.878,984,616,863 (34%).\n- Out of the total warrants of UGX.1.72Tn, UGX.1.7Tn was utilized representing a performance of 99% and un-utilized warrants of UGX.13.38Bn.\n- Out of 485 activities reviewed under the three (3) Programmes, 320 (66%) were aligned to the PIAP out-puts while 165 were not linked to the PIAPs.\n- Out of the 91 PIAP interventions analyzed under the three (3) Programmes, 29 (32%) could be traced in the entity work plans.\n- The Sustainable Petroleum and Mineral Development Program Working Groups (PWG) were not functional. In addition, state enterprises were not represented in the meetings of the Sustainable Energy PWGs.\n- There was no evidence of quarterly reviews and tracking of performance for the PIAPs by the PWGs. Furthermore, KML was not included in the work plans and reports of the Mineral Development Programme Work Plan.\n- The Ministry had a total wage budget of UGX.68.33Bn out of which UGX.61.3Bn was utilised, representing 89.7% performance.\n- Out of 360 employees on the Ministry\u2019s February 2023 salary payroll, 347 (96.4%) employees were fully verified, one (1) was not verified, while 12 did not appear for the validation.\n- Out of the 218 employees on Ministry\u2019s short term salary payroll for February 2023, 100 (46%) employees were fully verified, 66 (30%) were partially verified, 46 (21%) were not verified, while 6 (3%) did not appear for validation.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 428, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "428 \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 428, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The entity recruited 97 staff on contract basis without vacancies in the approved contract staff establishment.\n- Mineral Royalties amounting to UGX.1.36Bn had not been remitted to the Mineral Royalties sharing fund account.\n- There were receivables due from UETCL amounting to UGX.170.38Bn relating to Levy on transmission bulk purchase of electricity that have been outstanding for over 2 years. These should facilitate development of the electricity supply industry.\n- Payables amounting to UGX.7.54Bn remained outstanding. In addition, there were contingent liabilities amounting to UGX.516.13Bn relating to legal proceedings and unpaid PAPs from previous financial years.\n- The construction works for the Beneficiation centre in Fortportal were shoddy and incomplete which delayed the operationalisation of the centre.\n- Annual Mineral Rent fees amounting to UGX.1.13Bn due from mining companies remained outstanding as at year - end. In addition, Gold export levies amounting to UGX. 5.38Bn.\n- The National Mining Company had not been established as required by the Mining and Minerals Act, 2022.\n- Out of the total of 12,813 PAPs under 4 projects (EACOP, Karuma HPP, Isimba HPP and West Nile Grid Extension), 11,767 (92%) PAPs were compensated leaving 1,046 unpaid PAPs with outstanding claims of UGX.20.28Bn.\n- Out of the 711 expected land titles, only 285 (40%) titles have been received from PAPs out of which 144 have been transferred to Uganda Land Commission. In addition, 176 titles were processed and returned to the landowners while 109 (38%) titles had not been returned to the owners.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 429, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "429 \nMinistry of Private Sector Finance,  \nDevelopment \nUnqualified  \nI noted that; \nPlanning and", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 429, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- According to the approved NTR estimates for the FY 2022/2023, the entity Economic  \nbudgeted to collect UGX.500Mn during the year. However, by the end of the year Development  \nonly UGX.399Mn had been collected representing a 80% performance of the (MoFPED) budgeted revenue.\n- The entity had an approved budget of UGX.2.639Tn from the various programs out of which UGX.2.620Tn was released resulting in a shortfall of UGX.18.74Bn representing an overall performance of 99.29%.\n- Out of the total release of UGX.2.620Tn availed to the entity during the year, UGX.2.573Tn was utilized resulting in un-utilized warrants of UGX.47.209Bn representing 98.2% utilization.\n- Out of 466 employees on the MoFPED February 2023 salary payroll, a total of 441 representing 95% were fully verified, 5 representing 1.1% retired after February 2023, and 20 representing 4.3% did not show up and were not verified.\n- Out of 525 temporary employees on MoFPED February 2023 salary payroll, a total of 515, (98%) were fully verified, while 9 (0.02%) did not show up.\n- I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.207.131Bn Budgeted and approved wage funds for the four financial years, only UGX.169.375Bn was spent giving rise to unspent balances amounting to UGX.37.756Bn\n- Out of the total receipts of UGX.1.061Tn, UGX.1.06Tn was spent by the Ministry for PDM resulting to un-utilized funds of UGX.925Mn meant for disbursement to the various PDM SACCOs\n- An analysis of the payments details of MoFPED revealed that 100% of the budgeted amount of UGX.1,059.4Bn meant for 10,594 SACCOs was released. I noted that 10,584 SACCOs each received of UGX.100 million and 1 SACCO received UGX.75 million. The remaining 9 gazetted SACCOs did not receive the any funds\n- As presented in the statement of financial position, domestic arrears of the Ministry stood at UGX.888.3Bn as at 30th June 2023, up from UGX.473.2Bn in FY 2021/22. This represents an annual increase of UGX.415.1Bn (87.3%). I noted that the appropriation for payment of domestic arrears in the year under review was only 2%, implying that UGX.463.69Bn of the opening carrying amount remained unpaid at the year end.\n- A review of all payments made to the contractor engaged on construction of the Office Block by October 2023, revealed that UGX.20.394Bn representing (44.7%) of the contract price had been paid to the contractor, while actual progress was at 29% for phase 2. Delays in the completion of project have led to cost overruns to", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 430, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "430", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 430, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "the Ministry of UGX.4.354Bn in regards to relocation costs, and parking costs for the financial year under review.  \uf0b7 The Ministry contracted a foreign firm for the collection of rental revenue by URA. However, while an Intellectual Property ownership clause is present in the signed contract, it does not provide for the transfer of intellectual property rights to URA/MoFPED. Instead, it emphasizes the vendor's ownership rights, including all intellectual property associated with the Rental Compliance System software and its documentation.  \uf0b7 I further observed that in the execution of the contract with the foreign firm, VAT was neither collected from the firm, nor accounted for by URA regarding the contract. The invoices to URA designated these services as exempt, yet such services are not included in the VAT Act's Schedule 2, which details exempt supplies. Consequently, there appears to be a VAT omission of UGX.2.167Bn related to the services provided.", null, null], ["Ministry  of Foreign Affairs (MoFA)", "Community Mobilization and Mindset Change Development Plan Implementation Governance and Security Manufacturing", "Unqualified", "I observed that; \uf0b7 According to the approved NTR estimates for the FYR 2022/2023, the Ministry budgeted to collect UGX.0.250Bn during the financial year however, by the end of the year UGX.0.691Bn had been collected representing a 153% performance.  \uf0b7 The entity had an approved budget of UGX.51.88Bn for the various programmes out of which UGX.51.553Bn was warranted.  \uf0b7 Out of the total warrants of UGX.51.55Bn availed to the entity during the year, UGX.50.135Bn was utilized resulting in un-utilized warrants of UGX.1.417Bn.  \uf0b7 Out of fourteen (14) outputs that had been fully quantified with a total of one hundred thirty (130) activities worth UGX.47.888Bn and noted that two (2) outputs with seven (7) activities and expenditure worth UGX.26.421Bn were fully implemented, twelve (12) outputs with one hundred twenty-three (123) activities worth UGX.21.467Bn were partially implemented. Out of the one hundred twenty- three (123) activities, the entity fully implemented sixty-five (65) activities; forty- two (42) activities were partially implemented, while sixteen (16) activities remained unimplemented.  \uf0b7 The Ministry had 326 employees on the February 2023 payroll of which 312 (96%) were fully verified while 14 (4%) did not show up for the validation exercise.  \uf0b7 Out of 326 employees who were on the payroll of February 2023 obtained from the Ministry of Public Service, 312 (96%) employees who appeared for the validation exercise presented all the pre-requisite documents/information to confirm their existence and regularity of recruitment."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 431, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": [["", "the Ministry of UGX.4.354Bn in regards to relocation costs, and parking costs for the financial year under review.  \uf0b7 The Ministry contracted a foreign firm for the collection of rental revenue by URA. However, while an Intellectual Property ownership clause is present in the signed contract, it does not provide for the transfer of intellectual property rights to URA/MoFPED. Instead, it emphasizes the vendor's ownership rights, including all intellectual property associated with the Rental Compliance System software and its documentation.  \uf0b7 I further observed that in the execution of the contract with the foreign firm, VAT was neither collected from the firm, nor accounted for by URA regarding the contract. The invoices to URA designated these services as exempt, yet such services are not included in the VAT Act's Schedule 2, which details exempt supplies. Consequently, there appears to be a VAT omission of UGX.2.167Bn related to the services provided.", null, null], ["Ministry  of Foreign Affairs (MoFA)", "Community Mobilization and Mindset Change Development Plan Implementation Governance and Security Manufacturing", "Unqualified", "I observed that; \uf0b7 According to the approved NTR estimates for the FYR 2022/2023, the Ministry budgeted to collect UGX.0.250Bn during the financial year however, by the end of the year UGX.0.691Bn had been collected representing a 153% performance.  \uf0b7 The entity had an approved budget of UGX.51.88Bn for the various programmes out of which UGX.51.553Bn was warranted.  \uf0b7 Out of the total warrants of UGX.51.55Bn availed to the entity during the year, UGX.50.135Bn was utilized resulting in un-utilized warrants of UGX.1.417Bn.  \uf0b7 Out of fourteen (14) outputs that had been fully quantified with a total of one hundred thirty (130) activities worth UGX.47.888Bn and noted that two (2) outputs with seven (7) activities and expenditure worth UGX.26.421Bn were fully implemented, twelve (12) outputs with one hundred twenty-three (123) activities worth UGX.21.467Bn were partially implemented. Out of the one hundred twenty- three (123) activities, the entity fully implemented sixty-five (65) activities; forty- two (42) activities were partially implemented, while sixteen (16) activities remained unimplemented.  \uf0b7 The Ministry had 326 employees on the February 2023 payroll of which 312 (96%) were fully verified while 14 (4%) did not show up for the validation exercise.  \uf0b7 Out of 326 employees who were on the payroll of February 2023 obtained from the Ministry of Public Service, 312 (96%) employees who appeared for the validation exercise presented all the pre-requisite documents/information to confirm their existence and regularity of recruitment."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 431, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "431 \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 431, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- 11 staff on the Ministry\u2019s payroll for the month of February 2023 did not appear for the headcount but were accounted for by the Accounting Officer.\n- Three (3) staff on the Ministry\u2019s payroll for the month of February 2023 did not appear for the headcount but no genuine reason was provided.\n- 22 individuals whose names were not on the Ministry\u2019s February 2023 payroll appeared for the validation exercise.\n- Thirty-three (33) individuals had inconsistencies in the names captured on the payroll and those captured in the NIRA data, one individual had discrepancies in his Gender. According to the MofA payroll the Gender captured is \u201cFemale\u201d yet the National ID shows \u201cMale\u201d and he is Male and seventeen (17) employees had discrepancies in their dates of birth.\n- There were over and under-remittance of deductions worth UGX.9,871,551 and UGX.250,714,167 respectively during the four-year period.\n- UGX.3,967,441,361 was charged on wrong account code contrary to the posting terms.\n- UGX.108,925,238 was irregularly paid from salary code 211101 to various accounts/beneficiaries for activities not related to salary payments.\n- Salary arrears for twelve (12) employees worth UGX.127,562,762 were not paid.\n- Although the Ministry had 557 approved positions, only 336 (60%) positions were filled leaving a gap of 221 positions as per the establishment.\n- At the end of the financial year, the Ministry had unpaid subscriptions/contributions to International Organisations totalling to UGX.41,867,512,121.\n- During the year, a total of UGX.528,000,000 was advanced to Global Pan African Movement and Pan African Women Organisation to fund their activities however the Ministry had no MOUs with the two organisations to define the nature and kind of cooperation between the Ministry and the Organisations and I was also not availed accountability from these organisations.\n- There were inadequate capital budgets for Missions.\n- With regard to the progress of on-going construction and renovation works, whereas a number of these projects were progressing well, some projects were behind schedule.\n- Out of 11 Mission sampled 198 scholarships from six countries were fully utilized while 89 scholarships from five countries were not fully utilized.\n- Five (5) Missions secured trade/business opportunities for Ugandans which were shared with Ministry of Foreign Affairs for onward transfer to Uganda Investment Authority and Ministry of Trade, however by the time of drafting this report there was no evidence that MOFA had forwarded these opportunities to the relevant entity for follow-up.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 432, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "432", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 432, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Two (2) Missions offered Government Land in prime areas for construction of Chanceries and residences. At the time of the Audit this land was still vacant and un-developed.  \uf0b7 A number of Accounting Officers did not convene quarterly Finance Committee meetings during the Financial Year under review contrary to the requirements of the Treasury Instructions.  \uf0b7 Twenty (20) Missions were overstaffed. The total approved establishment for the 20 missions was 77 officers while the actual staff in post was 104 officers resulting in an over establishment of 27 staff representing 135% level of staffing.  \uf0b7 Three (3) cases where the Mission\u2019s current staff structure does not provide the required human resources to effectively execute the mandates of the Missions.  \uf0b7 There is no direct integration between the PBS system used by the Missions for planning, budgeting and tracking performance with the Navision system used for receipt, payments and financial reporting.", null, null], ["Ministry  of Gender, Labour and  Social Development (MoGLSD).", "Community Mobilization and Mindset Change Governance and Security Human Capital Development", "Unqualified", "I observed that; \uf0b7 Out of the budget of UGX.293,955,694,694, only UGX 275,786,239,169 was warranted resulting in a shortfall of UGX 18,169,455,525 (7%).  \uf0b7 The Ministry budgeted to collect NTR of UGX 12.39Bn during the year. However, UGX 14.789Bn was collected representing a 119.4% performance.  \uf0b7 Five (5) outputs with forty-seven (47) activities worth UGX.29.25Bn were fully implemented.  \uf0b7 Six (6) outputs with fifty-two (52) activities worth UGX.4.566Bn were partially implemented.  \uf0b7 Two (2) output with three (3) activities worth 0.152Bn were not implemented at all.  \uf0b7 Out of 365 employees on the Ministry May 2023 Main salary payroll, 354 staff (97%) were fully verified while 11 staff (3%) were not verified.  \uf0b7 Out of 289 employees on the Ministry May 2023 temporary salary payroll, 286 staff (99%) were fully verified while 3 staff (1%) were not verified.  \uf0b7 Out of 665 approved Ministry positions, only 365 positions were filled leaving a gap of 300 vacant positions.  \uf0b7 Out of the YPL recoverable amount of UGX.169,414,124,329, only UGX. 39,772,804,412 (23%) was repaid by various Youth Groups into the recovery account by 30th June 2023, thus UGX. 129,641,319,917 (7.7%) remained unrecovered."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 433, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "433", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 433, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Out of the UWEP recoverable amount of UGX. 67,619,290,862, only UGX. 32,325,743,967 (48%) was repaid by various Women Groups into the recovery account by 30th June 2023, hence UGX. 35,293,546,895 (52%) remained unrecovered.  \uf0b7 The Ministry did not maintain updated ledgers for 22,342 and 19,723, Youth and Women Groups respectively.  \uf0b7 The reported recovered amounts could not be reconciled and traced to the local governments/ youth groups.  \uf0b7 UGX. 71,014,761,431 recovered over the years from the two programs (YLP & UWEP) had not been revolved to other Groups in the districts.  \uf0b7 874 workplaces had not renewed their operating certificates and therefore Government was unable to collect UGX 1,520,950,000 from renewal fees.", null, null], ["Ministry  of Health (MOH)", "Human Capital Development", "Unqualified", "I noted that; \uf0b7 Out of the UGX.1,560.165Bn total warrants, UGX.226Bn was GoU component to facilitate mainstream Ministry. Of this the Ministry spent 223.489Bn resulting into an unspent balance of UGX.3.136Bn. As a result, I assessed the implementation of nineteen (19) outputs worth UGX.154.29Bn of which sixteen (16) outputs had been fully quantified with a total of two hundred and twenty-six (226) activities and noted two (2) outputs were fully implemented, thirteen (13) were partially implemented while one (1) was not implemented at all.  \uf0b7 The Ministry charged the wrong expenditure codes to the tune of UGX.169,509,558.  \uf0b7 There was no dedicated team to oversee implementation of the national oxygen scale up plan, and the National database of oxygen equipment inventory had not yet been established. I further noted that at the time of audit in September 2023, the oxygen plants at Lira, Mbale, and Gulu RRHs were not functional; only 7%, 9% and 11% of nurses, midwives and clinical officers respectively received training on hypoxemia management, which was far short of the 80% target. Only 51% of the facilities had budgeted for medical oxygen supplies.  \uf0b7 Construction works for the remodeling of the maternity complex for an ICU at Masaka Regional Referral Hospital were not by the Ministry as required under the MoU. In addition, the works had stalled at the time of audit inspection.  \uf0b7 Out of the 500 employees on the government Salary Payroll, 489 were fully verified and 11 employees did not appear for validation and of those 8 were retired, 1 was erroneously included on the MoH payroll during migration to HCM, 1 had all the"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 434, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 Two (2) Missions offered Government Land in prime areas for construction of Chanceries and residences. At the time of the Audit this land was still vacant and un-developed.  \uf0b7 A number of Accounting Officers did not convene quarterly Finance Committee meetings during the Financial Year under review contrary to the requirements of the Treasury Instructions.  \uf0b7 Twenty (20) Missions were overstaffed. The total approved establishment for the 20 missions was 77 officers while the actual staff in post was 104 officers resulting in an over establishment of 27 staff representing 135% level of staffing.  \uf0b7 Three (3) cases where the Mission\u2019s current staff structure does not provide the required human resources to effectively execute the mandates of the Missions.  \uf0b7 There is no direct integration between the PBS system used by the Missions for planning, budgeting and tracking performance with the Navision system used for receipt, payments and financial reporting.", "None", "None"], "type": "table"}}, {"content": "434 \npre-requisite documents and was included on the payroll and 1staff had passed on in September 2022 while 1 had passed on.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 434, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of 46 employees on Ministry of Health February 2023 salary payroll for Sort- term/temporary staff, a total of 45, (98%) were fully verified, 01 (2%) did not show up.\n- Out of the UGX.183.360Bn Budgeted and approved wage funds for the period between 2019/20 to 2022/23, only UGX.156.001Bn was spent giving rise to unspent balances of UGX.27.359Bn.\n- Out of 668 approved positions, a total of 468 positions were filled leaving a gap of 200 vacant positions. The Ministry did not have an approved staff establishment for the local contract staff.\n- 72 staff were hired on contract terms of which 45 were on the local contract staff list while 27 were Global Fund project staff and not on the HR department staff list provided.\n- The Ministry maintains separate payrolls for permanent/mainstream staff and for the contract/short term staff.\n- The Ministry of Health had unabsorbed wage bills over the FYs 2021/22, and 2022/23 of UGX.732,582,156.\n- UGX.41,612,045 paid to 7 staff was charged on the wrong account codes.\n- Out of the total receipts of UGX.7.992 Bn for PDM, UGX.7.111 Bn (89%) was spent by the entity resulting into un-utilized funds of UGX.0.881 Bn (11%). only 7 out of 11 of the Working Group planned outputs were reflected in the approved Ministry of Health annual work plan for FY2022/23, indicating a 36% alignment. No PDM implementation action plans had been developed and issued by the Secretariat at the time of Audit in September 2023. In addition, the Ministry of Health did not prepare and submit the required 4 quarterly performance reports to the secretariat.\n- Domestic arrears and other payables increased from UGX.54.4 Bn in the previous year to UGX.72.8 Bn as at 30th June, 2023 (representing an increase of 34%). I also noted that a sum of UGX.11,518,463,673 was budgeted to settle domestic arrears during the year 2022/23. However, the domestic arrears brought forward from the prior year amounted to UGX.54,439,306,151, resulting in a budget shortfall for domestic arrears of UGX.42,920,842,478.\n- An intangible asset (computer software) was not amortized thereby understating the depreciation expense and overstating non-current assets by UGX.142,221,327.\n- Included in the contingent liabilities is a sum of UGX. 67,617,513,758 (representing 89.4%) that has remained unresolved for a long time. In addition, review of the NDA financial statements for the period ended 30th June 2023 revealed that the", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 435, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "435 \nMinistry owes the Authority UGX.51,227,471,307 and this figure was included in the accounts receivable of the Authority.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 435, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Eight (8) projects under the infrastructure interventions by MoDVA were rolled over from financial year 2021/22 and 8 projects were planned for the Financial Year 2022/23. Review of progress of these projects indicated that some projects were behind schedule. Furthermore, works had not commenced at Masindi, Bugiri and Abim General Hospitals.\n- There was delayed construction of modular houses at Elegu, Mirama Hills and Busia (formerly Katuna site). The Ministry failed to acquire land at Mirama Hills, and the units were to be relocated to a regional Referral Hospital. The 20 residential units constructed at Namboole (formerly Mpondwe site) were not in use.\n- The average overall PFM performance by Ministry of Health during the financial year 2022/23 was 2.6 (fairly satisfactory performance) against a target of 4.0.\n- There was lack of a comprehensive procurement plan; failure of the Ministry to use the e-GP system while 4 procurements were delayed.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 436, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "436", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 436, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Ministry of ICT and National Guidance", "Community Mobilization and Mindset Change Digital Transformation", "Unqualified", "I noted that; \uf0b7 The Ministry had an approved budget of UGX.213.967Bn from the various programs, out of which, UGX.168.532Bn was warranted, resulting in a shortfall of UGX.45.435Bn representing an overall performance of 78.77%.  \uf0b7 Out of the total warrants of UGX.168.532Bn availed to the Ministry during the year, UGX.166.232Bn was utilized resulting in unutilized warrants of UGX.2.3Bn representing 98.64% utilization.  \uf0b7 Out of 117 employees on the Ministry of ICT&NG February 2023 salary payroll, 106 (90.6%) employees were fully verified, while 11 (9.4%) did not show up. Out of those who did not show up, 10 (ten) were not accounted for but paid UGX.15.46Mn, and one (1) was accounted for by Management.  \uf0b7 A total of 11 (Eleven) individuals whose names were not on the payroll appeared for the validation exercise with all pre-requisite documents and the Accounting Officer acknowledged their existence. The staff were recommended to be added on the payroll.  \uf0b7 The Ministry paid some of its employees on wrong scales/notches leading to overpayments of UGX.54.6Mn to 41 employees and underpayments by UGX.97.4Mn to 94 employees.  \uf0b7 Out of 177 approved positions, a total of 118 positions were filled leaving a gap of 59 vacant positions.  \uf0b7 The Accounting Officer did not make sufficient budget provisions towards the settlement of domestic arrears despite the accumulation of a total of UGX.320.471Bn, in unpaid obligations. The amount provided in the budget for 2022/23 was only UGX.74.6Bn which is 23% of the reported arrears for the previous financial year.  \uf0b7 The contract for the Electronic Records Document Management System procured at a contract price of UGX.354Mn, stated that the source codes were to be owned by the supplier until such a time when both parties agree otherwise. This was a weak clause in the contract, given the fact that the system belongs to the Ministry and as such, ownership of the most critical element of the system (the source code) should have been pronounced right from the onset of the agreement."], ["Ministry  of Internal Affairs (MIA)", "Governance and Security", "Unqualified", "I noted the following: \uf0b7 MIA budgeted to collect UGX.1.7Bn during the financial year; however, only UGX.1.6Bn was collected, representing a 94% performance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 437, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "437 \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 437, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- MIA had an approved budget of UGX.60.58Bn, out of which UGX.57.33Bn was warranted, resulting in a shortfall of UGX.3.25Bn, representing a 95% performance. Out of the total warrants of UGX.57.33Bn availed to the entity during the year, UGX.57.23Bn was utilised, resulting in un-utilised warrants of UGX.0.10Bn representing 99.8% utilisation.\n- Budgets for three (3) outputs assessed were not supported by individual activity costing and budgets.\n- 9 outputs with 35 activities and expenditure worth UGX. 23.05Bn were fully implemented and 8 outputs with 55 activities worth UGX.19.4Bn were partially implemented.\n- Out of 156 employees, a total of 155 (99.4%) who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified, and one employee on the payroll who did not appear for the validation was away on official study leave and was left on the payroll, pending validation upon his return.\n- Twenty-three (23) individuals whose names were not on the payroll appeared for the validation exercise with all pre-requisite documents. Upon confirmation by the Accounting Officer regarding their status, these individuals were included on the validated payroll.\n- Seven (07) employees on the payroll had inconsistencies in their dates of birth captured in the payroll and data captured by NIRA on the National Identity cards.\n- Out of the UGX.9.5Bn budgeted and approved wage funds for the four financial years under review, only UGX. 8.4Bn was spent, giving rise to unspent balances amounting to UGX.1.1Bn\n- Out of 225 approved positions, a total of 176 positions were filled, leaving a gap of 49 vacant positions. However, I was not availed the approved structure for Amnesty Commission, though the above-validated staff includes those of the Commission.\n- The Directorate of Community Service has eight (08) regions across the country, each with one staff and offices in 79 districts, each with one officer, leaving 67 out of the 146 districts in the country without any district community service officers. Further, the directorate only has five operational vehicles, three at the Ministry headquarters and two at the regional officers; thus, the six regional offices do not have vehicles.\n- In the financial year 2022/2023, out of the 29,183 offenders identified as eligible for community service orders, only 13,993 (48%) social inquiry reports were prepared.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 438, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "438", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 438, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 3% of the sentenced offenders absconded from fulfilling their community service orders in the FYR 2022/2023.  \uf0b7 Cases of trafficking of persons have increased over time, with cases rising by 185% from 421 cases in 2021 to 1200 cases in 2022.  \uf0b7 Government does not have shelters for victims of trafficking, and the temporary shelter at CID headquarters is very small.  \uf0b7 The Coordination Office for prevention of trafficking in persons at the Ministry of Internal Affairs faces challenges in responding to complaints of abuse from suspected trafficked persons especially migrant workers, which at times results in the death of some victims due to delayed response.  \uf0b7 Though the trafficking in persons database was developed by the International Organization for Migration (IOM), it is not being utilised by the Ministry of Internal Affairs.  \uf0b7 According to the budget estimates for the year the Ministry did not have a budget to settle outstanding arrears of prior years of UGX.2.422Bn and accumulated additional UGX.5.937Bn leading to closing arrears at the year-end of UGX.8.2Bn", null, null], ["Ministry  of Justice  and Constitutional Affairs (MoJCA)", "Governance and Security", "Unqualified", "Audit revealed the following: \uf0b7 Out of the total warrants of UGX.127.137Bn availed to the entity during the year under the Governance and Security programme, UGX.121.811Bn was utilised, resulting in un-utilised warrants of UGX.5.326Bn representing 96% utilisation.  \uf0b7 Out of the total receipts availed to the entity for the financial year of UGX.373.724Bn, UGX.348.752Bn was spent by the entity, resulting in an unspent balance of UGX.24.972Bn representing an absorption level of 93%.  \uf0b7 Out of 12 quantified outputs worth UGX.51.028Bn assessed, One (01) output worth UGX.1.621Bn was fully implemented, while 11 outputs worth UGX.49.406Bn were partially implemented.  \uf0b7 Operations of the Administrator General; Out of the total warrants of UGX.2.26Bn availed during the year, UGX.1.486Bn (representing 66% utilisation) was utilised, while UGX.0.774Bn was un-utilised. I also noted that all three (03) outputs under the Administrator General, comprising fourteen (14) activities worth UGX.1.486Bn, were partially implemented.  \uf0b7 The total funds available on the estate account for 402 estates of deceased individuals amounted to UGX.2.874Bn. However, out of this, only UGX.0.469Bn (03%) was paid to the estates\u2019 beneficiaries in the financial year 2022/2023, leaving a balance of UGX.2.405Bn as at 30th June 2023."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 439, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "439 \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 439, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of the 4,509 certificates of no objection processed to completion, the Administrator General experienced delays ranging from 21 days to 4.5 years in processing 4,435 certificates (98%), translating into an average delay of 1.5 years. I reviewed 277 beneficiary files and noted that only 10 CONOs (04%) were processed within 19 days after the families\u2019 consent. This implies that the Administrator General experienced delays in processing 267 certificates of no objection (96%), with delays ranging from 1 to 4 years.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 440, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "I assessed the timeliness of the clearance of contracts submitted to the Solicitor General by the Directorate of Legal Advisory and Consultative Services and observed that; \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 440, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of the total warrants of UGX.1.965Bn availed to the directorate during the year, UGX.1.725Bn was utilised, resulting in un-utilised warrants of UGX.0.240Bn representing 88% utilisation. I further assessed the implementation of three (03) outputs that had been fully quantified worth UGX. 1.726Bn and noted that all of the three (03) outputs were partially implemented.\n- Out of 1,830 requests to the Solicitor General to clear contracts, only 554 (or 30%) of the requests were cleared within the 14 days provided in the charter.\n- Out of 1,214 cleared contracts, over 50% of the contract clearance reports are dispatched within two (02) days.\n- There instances where the dispatch of reports is not immediate. For instance, the Ministry took between 10 to 30 days to dispatch 129 cleared contracts and more than one month to inform 88 Institutions of their cleared contracts.\n- DLAS as a department had an approved structure of 52 staff. Out of this, 38 positions were filled, and 14 were vacant, representing 27% of the approved structure.\n- During the financial years 2020/21, 2021/22 and 2022/23, MoJCA budgeted for UGX.155.73Bn for the settlement of court awards and compensations to third parties, out of which UGX.108.39Bn was released and spent.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 440, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "The Ministry procured the Directorate of Civil Litigation Information Management System (DCLIMS) to provide automated functionality to manage civil suits filed against the Government in the courts of law. A review of the user logs showed limited access to and utilisation of the information on the system. I also found that cases handled by other government institutions are not recorded on the system and that old files of decided cases have not yet been migrated to the system. As such, the actual liability of government arising out of court cases may be inaccurate. I also noted the following; \n440", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 440, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 144 cases comprising paid and unsettled cases worth UGX.45.18Bn were not recorded in the databases.  \uf0b7 Out of 84 unsettled court awards, 18 court awards worth UGX.12.251Bn remained unpaid for a period ranging from 7 to 19 years. This has resulted in accumulated interest totalling to UGX.25.165Bn, exceeding the principal amounts awarded by UGX.12.915Bn.  \uf0b7 Out of 29 communications to MDALs on court awards, the Ministry made a timely communicated court award in one instance. For the other cases, delays in communicating court awards ranged from 20 days to 5 years, implying an average delay of over one (1) year.  \uf0b7 Out of 314 employees on the MoJCA February 2023 salary payroll, a total of 311 (99%) were verified, while 3 (1%) did not show up, 101 employees on the payroll had inconsistencies in their names and dates of birth, captured in the payroll and data captured by NIRA on the National Identity cards.  \uf0b7 Out of the UGX.37.409Bn budgeted and approved wage funds for the four financial years, only UGX.31.085Bn was spent giving rise to unspent balances amounting to UGX.6.325Bn.  \uf0b7 Under\u2013remittance of UGX.0.202Bn of statutory deductions were made by the entity during the period.  \uf0b7 Out of 441 approved positions, a total of 349 positions were filled leaving a gap of 92 vacant positions.  \uf0b7 Accumulated domestic arrears increased from UGX.531.295Bn in the previous year to UGX.740.890Bn as at 30th June 2023, representing an increase in arrears by 39.4%. The Ministry budgeted for UGX.30Bn to settle arrears due to war debt claimants. However, no funding was availed, and thus no payments were made despite the verified actual liability figure of UGX.297.5Bn at the start of the year.", null, null], ["Ministry  of Kampala  Capital City and Metropolitan Affairs", "Development Plan Implementation Public Sector Transformation Sustainable Urbanisation and Housing", "Unqualified", "I noted that; \uf0b7 The Ministry had an approved budget of UGX.10.215Bn from the various programmes out of which UGX.8.346Bn was warranted resulting in a shortfall of UGX.1.869 representing 82% performance.  \uf0b7 Out of the total warrants of UGX.8.346Bn availed to the entity during the year, UGX.8.127Bn was utilized resulting in un-utilized warrants of UGX.0.219Bn representing 97%  \uf0b7 The budgets for the six (6) outputs assessed were not supported by individual activity costing and budgets."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 441, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "441", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 441, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Out of the 53 activities, the entity fully implemented 44 activities and the remaining (9) activities were partially implemented.  \uf0b7 UGX. 80,734,600 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals.  \uf0b7 Out of the UGX. 980,000,000 budgeted and approved wage funds for the financial years 2021/2022-2022/2023, only UGX. 488,608,855 was spent giving rise to unspent balances amounting to UGX. 491,391,145.  \uf0b7 Out of 50 approved positions, 23 positions were filled leaving a gap of 27 vacant positions.  \uf0b7 The Ministry failed to submit monthly reports on procurements and disposals to PPDA as required by the law.  \uf0b7 The Ministry failed to undertake eight (8) procurements worth UGX. 1,002,044,687 on the e-procurement system (E-GP)", null, null], ["Ministry  of Lands, Housing &  Urban Development", "Natural Resources, Environment, Climate Change, Land and Water Sustainable Urbanisation and Housing", "Unqualified", "I noted the following: \uf0b7 Out of the budget of UGX. 303,674,445,398, only UGX. 282,106,368,536 was warranted resulting in a shortfall of UGX 21,568,076,862 (8%).  \uf0b7 Twenty-one (21) activities were fully implemented, twenty-four (24) activities were partially implemented, while thirty (30) activities remained unimplemented.  \uf0b7 Out of 526 staff on February 2023 main salary payroll, 485 staff (92%) were fully verified, 28 staff (6%) partially verified, while 13 (2%) staff were not verified.  \uf0b7 Out of 274 staff on February 2023 contract salary payroll, 258 staff (94%) were fully verified, 10 staff (4%) partially verified and 6 staff (2%) were not verified.  \uf0b7 The Ministry lacks guidelines for land compensations process.  \uf0b7 141 divested properties were not valued although deposits amounting to UGX. 11,020,244,520 have already been made. As such, the basis of the payments made could not be ascertained."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 442, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 144 cases comprising paid and unsettled cases worth UGX.45.18Bn were not recorded in the databases.  \uf0b7 Out of 84 unsettled court awards, 18 court awards worth UGX.12.251Bn remained unpaid for a period ranging from 7 to 19 years. This has resulted in accumulated interest totalling to UGX.25.165Bn, exceeding the principal amounts awarded by UGX.12.915Bn.  \uf0b7 Out of 29 communications to MDALs on court awards, the Ministry made a timely communicated court award in one instance. For the other cases, delays in communicating court awards ranged from 20 days to 5 years, implying an average delay of over one (1) year.  \uf0b7 Out of 314 employees on the MoJCA February 2023 salary payroll, a total of 311 (99%) were verified, while 3 (1%) did not show up, 101 employees on the payroll had inconsistencies in their names and dates of birth, captured in the payroll and data captured by NIRA on the National Identity cards.  \uf0b7 Out of the UGX.37.409Bn budgeted and approved wage funds for the four financial years, only UGX.31.085Bn was spent giving rise to unspent balances amounting to UGX.6.325Bn.  \uf0b7 Under\u2013remittance of UGX.0.202Bn of statutory deductions were made by the entity during the period.  \uf0b7 Out of 441 approved positions, a total of 349 positions were filled leaving a gap of 92 vacant positions.  \uf0b7 Accumulated domestic arrears increased from UGX.531.295Bn in the previous year to UGX.740.890Bn as at 30th June 2023, representing an increase in arrears by 39.4%. The Ministry budgeted for UGX.30Bn to settle arrears due to war debt claimants. However, no funding was availed, and thus no payments were made despite the verified actual liability figure of UGX.297.5Bn at the start of the year.", "None", "None"], "type": "table"}}, {"content": "442 \nMinistry of Agro-Industrialization Unqualified I observed that: Local  \nGovernment Development Plan  \nImplementation \nGovernance and Security \nHuman Capital Development \nLegislation, Oversight and Representation \nNatural Resources, Environment, Climate Change, Land and Water \nPublic Sector Transformation \nRegional Balanced Development \nSustainable Urbanisation and Housing \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 442, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The Ministry of Local Government collected UGX.4,760,687,200 against the budgeted NTR of UGX.170,000,000.\n- The entity had an approved budget of UGX.72.939Bn from the various programmes, out of which UGX.59.205Bn was warranted, resulting in a shortfall of UGX.13.734Bn, representing a performance of 92%.Out of the total warrants of UGX.59.205Bn availed to the entity during the year, UGX.50.119Bn was utilised, resulting in un-utilised warrants of UGX.9.086Bn representing 76% utilisation.\n- The budgets for all the eighteen (18) outputs assessed were not supported by individual activity costing and budgets worth UGX.29,386,956,279.\n- Implementation of E-LogRev had an approved budget of UGX.7Bn for financial years 2021/2022 and 2022/2023, out of which UGX.6.3Bn was warranted to rollout different sites across the country, resulting in a shortfall of UGX.0.7Bn for FYR 2022/2023.\n- Out of the 49 sites that had been enrolled on E-LogRev, 41 had fully embraced the system, and eight were partially utilising it.\n- All the 49 sites for which E-LogRev had been installed had no approved IT staff structure, and all sites inspected had challenges reconciling revenue since the E- LogRev system does not recognise the outstanding balance in case of partial payment by a taxpayer.\n- E-LogRev users had not been availed with sufficient gadgets such as; phones, laptops, printers, and point-of-sale machines, among others, which are useful in operating the revenue system.\n- All sites rolled on the E-LogRev system for revenue collection improvement were not integrated with IFMS to facilitate information sharing for decision-making.\n- MoLG allocated a start-up amount of UGX.50,000,000 to each beneficiary despite the differences in the requirements and size of the newly created administrative units. The ministry delayed disbursing UGX.826,332,000 to 17 local governments as start-up funds.\n- Out of an approved budget of UGX.19,000,000,000 for implementation of PDM activities, UGX.15,438,761,720 was released, resulting in a deficit of UGX.3,561,238,280, representing 19%. Out of the total receipts of UGX.15,438,761,720, the entity spent UGX. 15,239,900,698 (99%), resulting in unutilised funds of UGX.198,861,022 (1%). I further noted the following in regard to PDM;\n- The MoLG budget and work plans were not aligned with the action plan.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 443, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "443", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 443, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Two (2) of the four (4) required quarterly performance reports were prepared and submitted to the PDM Secretariat.  \uf0b7 The profile of the master trainers of trainers did not include District Production Officers and District Community Officers. However, it included other cadres like Commercial Officers and Parish Chiefs who were outside the prescribed cadres.  \uf0b7 The Ministry did not have baseline data for the Parish Development Model.  \uf0b7 Out of 627 employees, 622 (100%) who appeared for the payroll validation exercise presented all the pre-requisite documents/information and were fully verified. 34 employees on the main payroll had inconsistencies in their names, dates of birth captured in the main payrolls and data captured by NIRA on the National Identity cards. I further noted the following in regards to the payroll audit; **-** Out of the UGX.65,776,911,110 budgeted and approved wage funds for the four financial years, only UGX.35,854,821,353 was spent, giving rise to unspent balances amounting to UGX.25,022,874,975.  **-** Out of 524 approved positions, a total of 469 positions were filled, leaving a gap of 55 vacant positions.  **-** Over\u2013remittance of UGX.175,869,931 and under-remittance of UGX.244,530,548 of statutory deductions were made by the entity during the period.  **-** Over\u2013remittance of UGX.53,709,740 and under-remittance of UGX.81,781,936 of non-statutory deductions were made by the entity during the period.  **-** UGX.167,389,200 was charged on the wrong account codes, contrary to the posting terms.  **-** 63 staff were paid a total of UGX.561,061,869 off the IPPS and HCM systems. \uf0b7 The Ministry had accumulated domestic arrears worth UGX.22,458,091,390.  \uf0b7 The Ministry had an approved budget for the financial year 2022/2023 worth. UGX.1,884,360,702 to clear arrears, yet UGX.24,523,393,168 was the arrears amount disclosed in the financial year 2021/2022; hence an under-budgeting of UGX.22,639,032,466.  \uf0b7 A number of LGs have non-functional LED infrastructures, which has led to the Local Governments having poor analysis of the weaknesses and potentials of their local economies.", null, null], ["Ministry  of Public Service (MoPS)", "Public Sector Transformation", "Unqualified", "I noted that: \uf0b7 NTR of only UGX.117,237,677 was collected against UGX.700,000,000 that was budgeted to collect for the FYR 2022/2023, representing a 16.7% performance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 444, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "444 \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 444, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The entity had an approved budget of UGX.30.805Bn from the various programmes out of which UGX.25.914Bn was warranted resulting in a shortfall of UGX.4.891Bn representing a performance of 84.1%.\n- Out of the total warrants of UGX.25.941Bn availed to the entity during the year, UGX.24.99Bn was utilized resulting in un-utilized warrants of UGX.0.924Bn representing 96.4% utilization.\n- The budgets for all 19 outputs assessed were not supported by individual activity costing and budgets.\n- Three (3) outputs were fully implemented, 16 outputs were partially implemented while 24 activities remained unimplemented.\n- That out of the 19 zonal SUCs only one (1) regional/zonal SUC was launched and operationalised in Hoima District Local Government on 28th June 2023 representing a performance of only 5.2% of the target.\n- The land for the establishment of the SUCs was not titled and ownership was still contested between Posta Uganda, Uganda Telecom Ltd and Post Bank.\n- Out of the 14 MDAs that had promised to provide staff to set up the centre, only 8 honored their commitment.\n- Only 4 of the 14 participating MDAs signed a binding Memorandum of Understanding (MoUs) with the MOPS and Hoima DLG to collaborate on delivering their unique services at the SUC.\n- The centre lacked a sufficient operational budget to cater for operational costs to run the centre.\n- The centre handled a total of 1,039 which translates into an average of 259 clients per month. This is low compared to the expected monthly target.\n- A total of UGX.5.679Bn was released against the budgeted amount for RAPEX activities, representing 72.8% performance of the budget which affected implementation of planned activities.\n- The legal review that gives effect to the implementation of RAPEX was still ongoing.\n- Only 120 staff of Rural Electrification Agency were completely validated and absorbed into the new structure of the Ministry of Energy and Mineral Development, while the balance of 16,458 employees await validation.\n- The Ministry, in its compensation plan, determined 2,200 personnel to be laid off as a result of the RAPEX exercise. The Ministry correspondingly determined the total terminal benefits as UGX.74.033Bn however there was no budgetary provision for this.\n- Out of the 86 Ministries, only 11 (12.8%) Ministries had developed service delivery standards and submitted to MoPS. In addition, the service delivery standards", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 445, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "445", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 445, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "submitted had not been approved and certified by National Planning Authority (NPA).  \uf0b7 Four (4) districts of Mubende, Moroto, Katakwi, Kaberamaido had no health centre IVs.  \uf0b7 36 of the 38 health centres inspected were under staffed below the required standard.  \uf0b7 11 of the 38 health centres did not have the required number of beds for the patients as per the required standard.  \uf0b7 All the 38 health centres inspected had insufficient or inadequate infrastructure.  \uf0b7 Out of 256 employees, a total of 256 (100%) who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified  \uf0b7 A total of 86 employees on the main payroll had inconsistencies in their names, and dates of birth captured in the main payrolls and data captured by NIRA on the National Identity cards.  \uf0b7 Out of the UGX.30,299,562,974 budgeted and approved wage funds for the six financial years, only UGX.18,628,092,334 was spent giving rise to unspent balances amounting to UGX.8,877,628,270  \uf0b7 Out of 340 approved positions, a total of 257 positions were filled leaving a gap of 95 vacant positions. In addition,12 positions were over-filled.  \uf0b7 The Ministry had accumulated domestic arrears worth UGX.2,316,002,920.  \uf0b7 MoPS budgeted for UGX.55,798,030 for settlement of domestic arrears, although the domestic arrears payable by 30th June 2022 were totalling to UGX.1,936,837,211 hence under budgeting by UGX.1,881,039,181.  \uf0b7 The Ministry had an outstanding property rates liability of UGX.79,587,301.  \uf0b7 MoPS did not budget for the settlement of liabilities relating to court awards and compensations in the FYR 2022/2023, although the court awards and compensations payable by 30th June 2022 were totaling to UGX.1,036,969,700.  \uf0b7 One (1) of the two (2) cases in which compensation had been granted, had taken more than five (5) years without settlement.  \uf0b7 MoPS has not developed and does not maintain a comprehensive register or record of cases and as such the entity could not make submissions to MofPED and MoJCA as required.", null, null], ["Ministry  of Tourism, Wildlife  and", "Tourism Development", "Unqualified", "I noted that; \uf0b7 The Ministry budgeted to collect UGX.4.56Bn of NTR. Out of this, UGX.4.56Bn (100%) was collected."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 446, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "446", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 446, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Antiquities (MoTWA)", "", "", "\uf0b7 The entity had an approved budget of UGX.172.894Bn from one programme out of which UGX.88.5Bn was warranted resulting in a shortfall of UGX.88.4Bn (51.2%). \uf0b7 Out of the total warrants of UGX.88.5Bn availed to the entity during the year, UGX.85.4Bn was utilized, resulting in un-utilized warrants of UGX.3.1Bn representing 96.5% utilization.  \uf0b7 Out of 178 employees on the Ministry of Tourism February 2023 salary payroll, a total of 164 (92.13%) were fully verified, 13 (7.3%) partially verified, and 1 (0.6%) did not show up.  \uf0b7 Out of 20 short-term employees on the Ministry of Tourism February 2023 salary payroll, 17 (85%) were fully verified, while 3 (15%) did not show up.  \uf0b7 A total of 23 employees on the Main payroll had inconsistencies in their names, NINs, dates of birth and gender captured in the main and short-term contract payrolls and data captured by NIRA on the National Identity cards.  \uf0b7 Out of 319 approved positions, a total of 177 positions were filled leaving a gap of 142 vacant positions.  \uf0b7 The Ministry had total payables of UGX.3.19Bn relating to contributions to International Organisations of which UGX.3.10Bn has been outstanding for over three financial years.  \uf0b7 A total of 284 sites and monuments have been documented by the Ministry, but not yet gazetted as part of the national heritage."], ["Ministry  of Water  and Environment", "Agro-industrialization Human Capital Development Natural Resources, Environment, Climate Change, Land and Water", "Unqualified", "I observed the following; \uf0b7 The Ministry collected NTR from non-exchange transactions amounting to UGX 1,568,904,200 but I could not ascertain the level of performance since the budgeted revenue amounts were not indicated.  \uf0b7 The Ministry had an approved budget of UGX 533.9Bn out of which UGX 339.2Bn was warranted resulting in a shortfall of UGX 194.7Bn representing a 63.5% performance.  \uf0b7 Out of the total warrants of UGX 339.2Bn availed to the entity during the year, UGX 337.2Bn was utilized resulting in un-utilized warrants of UGX 2Bn representing 99.4% utilization.  \uf0b7 Out of seventeen (17) outputs that had been fully quantified with a total of one hundred thirty-three (133) activities worth UGX.149.5Bn and noted that one (1) output with one (1) activity and expenditure worth UGX.0.04Bn was fully implemented, sixteen (16) outputs with one hundred thirty-one (131) activities worth UGX 149.46Bn were partially implemented while twenty-six (26) activities remained unimplemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 447, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "submitted had not been approved and certified by National Planning Authority (NPA).  \uf0b7 Four (4) districts of Mubende, Moroto, Katakwi, Kaberamaido had no health centre IVs.  \uf0b7 36 of the 38 health centres inspected were under staffed below the required standard.  \uf0b7 11 of the 38 health centres did not have the required number of beds for the patients as per the required standard.  \uf0b7 All the 38 health centres inspected had insufficient or inadequate infrastructure.  \uf0b7 Out of 256 employees, a total of 256 (100%) who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified  \uf0b7 A total of 86 employees on the main payroll had inconsistencies in their names, and dates of birth captured in the main payrolls and data captured by NIRA on the National Identity cards.  \uf0b7 Out of the UGX.30,299,562,974 budgeted and approved wage funds for the six financial years, only UGX.18,628,092,334 was spent giving rise to unspent balances amounting to UGX.8,877,628,270  \uf0b7 Out of 340 approved positions, a total of 257 positions were filled leaving a gap of 95 vacant positions. In addition,12 positions were over-filled.  \uf0b7 The Ministry had accumulated domestic arrears worth UGX.2,316,002,920.  \uf0b7 MoPS budgeted for UGX.55,798,030 for settlement of domestic arrears, although the domestic arrears payable by 30th June 2022 were totalling to UGX.1,936,837,211 hence under budgeting by UGX.1,881,039,181.  \uf0b7 The Ministry had an outstanding property rates liability of UGX.79,587,301.  \uf0b7 MoPS did not budget for the settlement of liabilities relating to court awards and compensations in the FYR 2022/2023, although the court awards and compensations payable by 30th June 2022 were totaling to UGX.1,036,969,700.  \uf0b7 One (1) of the two (2) cases in which compensation had been granted, had taken more than five (5) years without settlement.  \uf0b7 MoPS has not developed and does not maintain a comprehensive register or record of cases and as such the entity could not make submissions to MofPED and MoJCA as required.", "None", "None"], "type": "table"}}, {"content": "447 \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 447, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- There were delays in implementation of contracts which affected service delivery to the intended beneficiaries in 9 sampled activities worth UGX 14.1Bn\n- Out of 419 employees who were on the Ministry of Water & Environment main payroll of February 2023, 408 (97%) appeared for the validation exercise and were validated, while eleven 11 (3%) staff did not appear for the headcount.\n- Of the 11, Six (6) were accounted for by the Accounting Officer as being away on study leave, three (3) had retired or transferred service, while Two (2) absconded from duty.\n- The entity had 1,168 employees on the short-term/temporary contract payroll of which 1,145 (98.03%) were verified, 1 (0.09%) partially verified and 22 (1.89%) were not verified.\n- Out of the UGX 107,709,574,047 approved wage funds for the four financial years, only UGX 55,599,362,725 was spent giving rise to unspent balances amounting to UGX 52,110,211,322\n- Out of 699 approved positions, a total of 412 positions were filled leaving a gap of 287 vacant positions.\n- The Ministry did not have an approved establishment structure for contract staff\n- Payables increased from UGX. 93,048,428,850 in the FY2021/22 to UGX. UGX.146,225,767,477 in the financial year under review representing a 7.2%.\n- Out of UGX. 93,048,428,850 outstanding commitments for the year ended 30th June 2022 the Ministry had an approved budget of only UGX 16,136,032,726 (17%) for clearing domestic arrears leaving a balance of UGX. 76,912,396,125 (83%).\n- The Ministry had outstanding letter of credit amounting to UGX. 2,982,862,578 which have been outstanding for more than one year.\n- There was a delayed Government 15% counterpart funding contribution on a contract to supply solar powered water pumping system in specified rural sub- counties.\n- Out of the 1,641 PAPs assessed for compensation for the Kabuyanda dam and irrigation project at UGX 9,808,259,376 only 1,145 PAPs had been compensated a total amount of UGX 8,334,593,298 leaving 491 PAPs yet to be compensated.\n- Out of the 782 PAPs assessed for compensation for the Matanda dam and irrigation project at value of UGX 17,113,560,272 none had been compensated.\n- The Ministry planned to cancel the 20,000 land titles issued in wetlands to private developers across the country but only 660 had been cancelled.\n- The publication of the 5-year inventory of wetlands was last done 2016.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 448, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "448 \nMinistry of Integrated Transport Unqualified Works and Infrastructure and  \nTransport Services  \n(MoWT)  \nSustainable  \nUrbanisation and  \nHousing \nI observed the following;", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 448, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- MoWT budgeted to collect NTR of UGX.245.2Bn during the year. However, by the year end UGX.216.503Bn had been collected representing an 88% level of performance.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 449, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 449, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of the approved budget for GOU funding of UGX.963.6Bn, UGX.832.8Bn was warranted resulting in a shortfall of UGX.130.8Bn representing 86.4% performance.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 449, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 449, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of the total warrants of UGX.832.8Bn availed to the Ministry during the year, UGX.655.2bn was utilized resulting in un-utilized warrants of UGX.177.6Bn representing 79% utilization.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 449, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 449, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of sixteen (16) outputs with a total of one hundred and five activities (105) activities worth UGX.411Bn: Three (03) outputs with thirteen (13) activities and expenditure worth UGX.35.13Bn were fully implemented, Thirteen (13) outputs with ninety two (92) activities worth UGX.375.967Bn were partially implemented and Twenty one (21) activities remained unimplemented in addition budgets for all the sixteen (16) outputs assessed for MoWT were not supported by individual activity costing and budgets.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 449, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 449, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Funds totalling UGX.260,107,450 were irregularly diverted from the activities for which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 449, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 449, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- There was delayed completion of; Construction of a Ferry Landing Site at Gerenge in Katabi Town Council, Civil Works for Upgrading of Shimon Roads (3.178km) and Civil Works for the upgrading of Kiwogoloma-Kitukutwe-Kijabijjo road (4.5km) and Bulindo-Nsansa-Namugongo road (4.56km), Ssezibwa (Bulandi \u2013Gyira) Swamp Crossing Between Kayunga and Nakasogola Districts as well as civil Works for Upgrading of Kafunta-Buwampa Road (9.5KM).", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 449, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "- The entity had 764 employees on the short-term/temporary contract payroll of which 488 (63.8%) were complete verified, 230 (30.1%) partially verified, 28 (3.6%) not verified and 18 (2.4%) staff did not appear for the headcount.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 449, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n449", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 449, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The Ministry maintains separate payrolls for permanent/mainstream staff and for contract/short-term staff with monthly salaries of UGX.1,352,733,061 and UGX.1,326,526,947 respectively. This practice can lead to abuse and complicates wage estimation and management.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 450, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 450, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Five (5) employees on the payroll of the entity were also on other Government payrolls and had drawn total salaries of UGX.72,485,500 for the period under review.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 450, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 450, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- A total of 44 employees on the HCMS payroll had inconsistencies in their names, NINs, gender and dates of birth, captured in the payroll and data captured by NIRA on the National IDs while 178 short term employees also had similar inconsistencies.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 450, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 450, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Nineteen (19) staff were paid UGX.861,777,260 using different scales other than those provided in the circulars from the MoPS. In addition, 265 staff were paid without consideration of their scales and notches based on the duration of service leading to overpayments of UGX.14,199,790 and underpayments of UGX.18,599,666.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 450, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 450, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- A comparison of the IPPS payroll register and IFMS payment file revealed that 132 staff were paid a total of UGX.2,808,398,909 off the IPPS payroll.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 450, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 450, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Additional lump sum transfers of wages and salaries amounting to UGX.9,376,566,707 were made to various commercial banks belonging to regional offices other than transferring salary payments directly to individuals bank account contrary to the Straight-through payment system prescribed by Accountant General.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 450, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 450, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- There was under-remittance of statutory deductions and non-statutory deductions amounting to UGX.2,893,139,512 and UGX.122,467,164 respectively.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 450, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "- Out of 698 approved positions ((including the establishment for Soroti Flying school), a total of 520 positions were filled as at 30th April, 2023 leaving a gap of 178 vacant positions as per the establishment. I further noted that 2 staff were recruited for positions not approved in the Ministry\u2019s structure.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 450, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n450 \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 450, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- A comparison of the entity-approved salary estimates of UGX.17,598,975,096 with the recomputed payroll costs of UGX.17,201,932,376 revealed that the Accounting Officer overestimated the wage cost by UGX.397,042,720.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 451, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "- The entity charged the wrong expenditure code (211102- Contract staff salaries) to the tune of UGX.233,820,430 to cover employee costs for General staff (211101- General Staff Salary).", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 451, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 451, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The Ministry had neither confirmed nor dismissed 19 employees who had served the mandatory probationary period of 6 months.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 451, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 451, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of the total of UGX.215.165 Bn received for implementation of PDM activities, UGX.215.074 Bn was spent (99.95%) by the Ministry resulting in under absorption of the released funds of UGX.0.091Bn (0.05%).", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 451, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "- A comparison of the PDM Working Group activity implementation action plan with the Ministry budget and work plan revealed that the Ministry budget and work plan activities were not adequately quantified to permit comparison with the action plan in the Pillar 2-Infrastructure and Economic Services Operation Manual.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 451, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 451, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The Ministry as the chair of the PDM Pillar 2-Infrastructure and Economic Services working group, did not ensure that; pillar working group quarterly performance reports are prepared and submitted to the secretariat as well as development and submission to the pillar working group the formulas for calculation of the Parish Vulnerability Index for approval.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 451, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 451, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- I noted that much as PDM road interventions had been planned and implemented in the districts there was no evidence of involvement of the LGs.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 451, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "- The purchase of the Road Construction equipment (Motor Graders, Wheel Loaders, Dump Trucks and Water Bowser Trucks for Sixteen (16) to support the implementation of the PDM programme in new Districts has not been delivered even after the contracted delivery dates.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 451, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 451, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The Ministry had long outstanding payables amounting to UGX.215,492,177,812.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 451, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n451 \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 451, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of the 403 ministry\u2019s pieces of land, 7 (1.7%) pieces had titles, 130 (32.2%) of land were surveyed but had no titles while 266 (66%) pieces of land were not surveyed.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 452, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "- For the year under review, the Republic of Uganda contributed UGX.66,227,731,147 for Democratic Republic of Congo Roads bringing its total contribution for Civil Works to USD 50,974,300 out of the total expected contribution of USD 101,948,600. However, I established that despite making 50% of its contribution, the contractor had only accomplished 17% of the works funded by the Government of Uganda.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 452, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 452, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- I reviewed the implementation of the Kabalega International Airport project and noted that funds to the tune of EUR. 254,785,794.38 being paid to the main contractor SBC (Uganda) Ltd and UGX. 4,501,110,335 and USD. 2,385,650.95 to the supervising consultant. However, the works had not yet been completed due to funding shortfall. MoWT had requested MOFPED for an additional UGX. 206Bn so as to make the airport operational.\n- The East African Civil Aviation Academy (EACAA) does not have land titles for the land. This has led to the encroachment of the land with some encroachers securing land titles for the land.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 452, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 452, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Uganda Land Commission allocated houses of East African Civil Aviation Academy (EACAA) to individuals despite numerous ministerial objections to the sale of EAC property.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 452, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 452, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The Ministry released UGX.26Bn to Standard Gauge Railway (SGR) for compensation for the project Affected Persons (PAPs). However, SGR utilized 20,492,045,895 (78.8%) of the funds, leaving UGX.5,507,954,105 (21.2%) unutilized.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 452, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 452, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Over a period of seven (7) years, SGR has acquired land in seven (7) districts of Tororo, Butaleja, Namutumba, Iganga, Luuka, Mayuge and Buikwe at a cost of UGX.134,706,628,578 as at 09/11/2023. However, titles for land worth UGX.13,321,150,657 have not yet been secured by the project.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 452, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "- Delayed project implementation of Standard Gauge (SGR) Railway project.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 452, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \n452", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 452, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "", "\uf0b7 From the review of the Standard Gauge Railway Project status of land acquisition and the final assessment reports, I noted that as at 13th October 2023; 2,200 PAPs worth UGX.159,649,885,792 who were assessed in the period 2016 to 2018 were still unpaid. \uf0b7 A review of PAPs master list as at 9th November, 2023 revealed that SGR has not compensated PAPs located along the railway line route in Mukono Industrial area because the PAPs have requested that the initial route be re-aligned or that SGR compensates them for the full factory spaces and not just the area affected by the railway route. \uf0b7 A number of road maintenance equipment from different Local Governments and the Zonal office had been grounded in the workshop yards for an average of 167 days without the necessary repairs to restore the equipment to functional use. \uf0b7 12 planned procurements worth UGX.37,955,632,272 that were initiated on EGP system were not executed. \uf0b7 I assessment the Implementation of Public Financial Management (PFM) System in the Ministry of Works and Transport (WoWT). On the basis of the methodology and assessment criteria used, the average overall PFM performance by Ministry of Works and Transport during the financial year 2022/23 was 3.0 (fairly satisfactory performance) against a target of 4.0.", null], ["Moroto Regional Referral Hospital", "Human Capital Development", "Unqualified", "I noted the following; \uf0b7 The Hospital received UGX. 11.647Bn (92%) out of approved budget of UGX.12.631Bn, resulting in a shortfall of UGX.0.984Bn. This affected activity implementation.  \uf0b7 The Hospital utilized UGX.11.607Bn (99.99%) out of availed warrants of UGX. 11.647Bn, resulting in unutilized funds of UGX.0.040Bn  \uf0b7 Moroto RRH had 282 employees on the IPPS payroll of which 224 (79%) were fully verified, 10 (4%) partially verified, 11 (4%) not verified, and 37 (13%) did not show up due to reason of exit from the hospital resulting from retirement, abscondment, retirement, transfer of service and death.  \uf0b7 A total of 24 employees on the payroll had inconsistencies in their dates of birth, captured in the payroll and data captured by NIRA on the National IDs"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 453, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "453", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 453, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Total of UGX. 0.025Bn was paid to 13 staff who had been retired, either transferred, absconded or died. These resulted into financial loss to government.  \uf0b7 Out of 368 approved positions, a total of 260 positions were filled leaving a gap of 132 vacant positions. In addition, 24 positions were over-filled. I further noted that 24 positions were over-filled.  \uf0b7 Inadequate of non-delivery of requested essential medicines by NMS to the hospital in various instances.  \uf0b7 The Hospital experienced drug stock outs resulting into lack of several essential, vital and necessary drugs.", null, null], ["Mountains of the  Moon University (MMU)", "Human Capital Development", "Unqualified", "I observed that:  \uf0b7 The University had outstanding payables relating to pending payments to part time lecturers of UGX.721,795,000.  \uf0b7 The entity had a budget of UGX.45.9Bn out of which UGX.44.08Bn was warranted resulting in a shortfall of UGX.1.82Bn representing 96% performance.  \uf0b7 Out of the budgeted NTR of UGX 3.90Bn for the year, only UGX 3.79Bn was collected representing a 97.18% performance  \uf0b7 Out of the total warrants of UGX.44.08Bn availed to the entity during the year, UGX.38.3Bn was utilized resulting in un-utilized warrants of UGX.5.78Bn representing 86.89% utilization.  \uf0b7 A total of 18 employees on the main payroll had inconsistencies in their names, NINs, dates of birth and gender captured in the main and short-term contract payrolls and data captured by NIRA.  \uf0b7 Out of 530 approved positions, a total of 262 (49%) positions were filled leaving a gap of 268 vacant positions.  \uf0b7 Mountains of the Moon University did not have a fully constituted Council.  \uf0b7 Mountains of the Moon University did not have a Risk Management Policy. Mubende Regional Referral Hospital Mubende Regional Referral Hospital Mubende Regional Referral Hospital"], ["Mulago National Referral Hospital (MNRH)", "Human Capital Development", "Unqualified", "I noted that: \uf0b7 Out of 1,368 employees who were on the main payroll of February 2023, a total of 1,335 (98%) appeared for the validation exercise and presented all the pre- requisite documents/information to confirm their existence and regularity of recruitment.  \uf0b7 A total of 33 staff on the entity payroll for the month of February 2023 did not appear for the headcount."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 454, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "", "\uf0b7 From the review of the Standard Gauge Railway Project status of land acquisition and the final assessment reports, I noted that as at 13th October 2023; 2,200 PAPs worth UGX.159,649,885,792 who were assessed in the period 2016 to 2018 were still unpaid. \uf0b7 A review of PAPs master list as at 9th November, 2023 revealed that SGR has not compensated PAPs located along the railway line route in Mukono Industrial area because the PAPs have requested that the initial route be re-aligned or that SGR compensates them for the full factory spaces and not just the area affected by the railway route. \uf0b7 A number of road maintenance equipment from different Local Governments and the Zonal office had been grounded in the workshop yards for an average of 167 days without the necessary repairs to restore the equipment to functional use. \uf0b7 12 planned procurements worth UGX.37,955,632,272 that were initiated on EGP system were not executed. \uf0b7 I assessment the Implementation of Public Financial Management (PFM) System in the Ministry of Works and Transport (WoWT). On the basis of the methodology and assessment criteria used, the average overall PFM performance by Ministry of Works and Transport during the financial year 2022/23 was 3.0 (fairly satisfactory performance) against a target of 4.0.", "None"], "type": "table"}}, {"content": "454 \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 454, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- A total of 28 individuals whose names were not on the entity\u2019s February 2023 payroll appeared for the validation exercise with all the pre-requisite documents/information to confirm their existence and regularity of recruitment.\n- Four hundred fifty-one (451) employees on the payroll had inconsistencies in their names, NINs and dates of birth, captured in the payroll and data captured by NIRA on their National IDs.\n- Comparison of the payrolls and the IFMS payments system revealed that there were salary overpayments totaling to UGX.242,370,808 and salary underpayments totaling to UGX.927,553,687 during the four-year audit period.\n- Out of 2,036 approved positions in the Hospital Structure, a total of 1,117 positions were filled leaving a gap of 919 vacant positions.\n- The hospital charged the wrong expenditure codes to the tune of UGX.487,547,707 to cover employee costs for contract staff during financial years 2020/2021 and 2021/2022.\n- Out of the approved NTR estimates of UGX.3.87Bn that was budgeted to be collected by the Hospital during the year, UGX.5.54Bn was collected representing a 143% performance. This was attributed to acquisition of new specialized services that were previously not available such as organ transplant that increased revenue for the Hospital.\n- Out of the revised approved budget of UGX.109.26Bn from the Human Capital Development Programme, a total of UGX.106.40Bn was warranted resulting in a shortfall of UGX.2.86Bn representing a 97% performance.\n- Out of the total warrants of UGX.106.40Bn availed to the entity during the year, UGX.103.57Bn was utilized resulting in un-utilized warrants of UGX.2.83Bn representing 97% utilization.\n- Funds to the tune of UGX. 0.427Bn were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals.\n- The Hospital had a credit line worth UGX.8,866,755,612 at NMS for the year 2022/23. However, the hospital consumed supplies worth UGX.9,201,504,539 resulting into an excess consumption of supplies worth UGX.334,748,927.\n- The required budget for maintenance of equipment was UGX.13.742bn and the available budget was UGX.4.933Bn thereby creating a deficit of UGX.8.809Bn.\n- The hospital signed a contract for construction of 150 units of staff houses at a contract price of UGX.30,288,600,856 on 20th June 2020 with the expected completion date of 20th June 2023. However, cumulative works worth UGX.8,644,359,178 had been certified by 06/06/2023 almost at the expiry of the contract period representing 28.5% performance", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 455, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "455", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 455, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Mulago Specialized Women and Neonatal Hospital", "Human Capital Development", "Unqualified", "I observed that: \uf0b7 The Women\u2019s Specialized Hospital budgeted to collect revenue amounting to UGX.9Bn during the year. However, by the end of the year only UGX.6.990Bn had been collected representing a 77.7% level of performance.  \uf0b7 Out of the total warrants of UGX.31.99Bn availed to the Women\u2019s Specialized Hospital during the year, UGX.29.96Bn was utilized resulting in un-utilized warrants of UGX2.024Bn representing 93.6% utilization.  \uf0b7 Out of 398 employees who were on the main payroll of February 2023, 386 (97%) appeared for the validation exercise and presented all the pre-requisite documents/information to confirm their existence and regularity of recruitment and were fully verified.  \uf0b7 8 individuals whose names were not on the hospital\u2019s February 2023 payroll appeared for the validation exercise with all the pre-requisite documents/information to confirm their existence and regularity of recruitment and were fully verified.  \uf0b7 All the 28 employees on the contract payroll appeared for the validation exercise and presented all the pre-requisite documents/information to confirm their existence and regularity of recruitment.  \uf0b7 Ninety seven (97) employees on the payroll had inconsistencies in their names and dates of birth from those captured in their National IDs.  \uf0b7 The Women\u2019s Specialized Hospital had a staffing gap of 528 positions as per the updated establishment of April 2023.  \uf0b7 The Dialysis Machine remained idle due to incomplete modification of the building and lack of staff to operate it.  \uf0b7 The Hospital over-utilized its essential medicines and health supplies budget at NMS by UGX.111,370,877.  \uf0b7 Contract managers did not prepare contract management plans for contracts worth UGX.1,332,094,484 for procurements made during the year.  \uf0b7 The Hospital did not enforce submission of performance securities for procurements worth UGX.497,265,890 made during the year."], ["MULTI- MORBIDITY IN UGANDA RESEARCH CAPACITY INITIATIVE", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 456, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "456", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 456, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["(MURCI) PROJECT OF MBARARA UNIVERSITY  OF SCIENCE and TECHNOLOGY (MUST)", "", "", ""], ["Multinational Edward  and Albert Integrated Fisheries and Water Resources Management (LEAF  II) Project Implemented  By Ministry of Water  And Environment", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "\uf0b7 Out of the budgeted GOU funding of a sum of 20.05Bn, only UGX.0.69Bn was realised representing (3.4%).  \uf0b7 Out of five (5) outputs with eleven (11) activities worth UGX.14.243Bn, targets for six (6) activities had been fully achieved while the remaining five (5) activities budgeted at UGX.6.21Bn were yet to be fully achieved.  \uf0b7 Out of the approved budgeted donor funding of UGX.4.2Bn, UGX 3.7Bn a sum of was realised representing performance of 88% of the target. The project absorbed 100% of the total available funds for spending.  \uf0b7 I assessed service delivery for two activities namely, construction of a surveillance station and supply of a research vessel and noted that they were delayed by up to 15months and 24 months respectively."], ["Multinational Lake Victoria Maritime Communication s and Transport Project (MLVMCT)", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "I observed that:  \uf0b7 Out of the total expected cumulative disbursements of donor funds of USD 14,353,800, only USD 5,229,791 (36%) has been released leading undisbursed funds of USD 9,124,008 (64%) with one year left before project closure.  \uf0b7 As a result of the un-disbursed donor funds, Government has accumulated commitment fees of USD 45,620.  \uf0b7 As at 30th June 2023, the GoU had cumulatively contributed USD 1,599,697 out of the expected counterpart funding of USD 2,270,000 leading to a shortfall of USD 670,302 representing a contribution of 70.47% by GoU.  \uf0b7 Out of UGX.27,999,051,640 for the financial year 2022/2023, UGX.11,493,825,345 was availed for spending in the year resulting in a shortfall of UGX.16,505,226,295 representing 41.1% performance."], ["Muni University", "Human Capital Development", "Unqualified", "I observed that:"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 457, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Mulago Specialized Women and Neonatal Hospital", "Human Capital Development", "Unqualified", "I observed that: \uf0b7 The Women\u2019s Specialized Hospital budgeted to collect revenue amounting to UGX.9Bn during the year. However, by the end of the year only UGX.6.990Bn had been collected representing a 77.7% level of performance.  \uf0b7 Out of the total warrants of UGX.31.99Bn availed to the Women\u2019s Specialized Hospital during the year, UGX.29.96Bn was utilized resulting in un-utilized warrants of UGX2.024Bn representing 93.6% utilization.  \uf0b7 Out of 398 employees who were on the main payroll of February 2023, 386 (97%) appeared for the validation exercise and presented all the pre-requisite documents/information to confirm their existence and regularity of recruitment and were fully verified.  \uf0b7 8 individuals whose names were not on the hospital\u2019s February 2023 payroll appeared for the validation exercise with all the pre-requisite documents/information to confirm their existence and regularity of recruitment and were fully verified.  \uf0b7 All the 28 employees on the contract payroll appeared for the validation exercise and presented all the pre-requisite documents/information to confirm their existence and regularity of recruitment.  \uf0b7 Ninety seven (97) employees on the payroll had inconsistencies in their names and dates of birth from those captured in their National IDs.  \uf0b7 The Women\u2019s Specialized Hospital had a staffing gap of 528 positions as per the updated establishment of April 2023.  \uf0b7 The Dialysis Machine remained idle due to incomplete modification of the building and lack of staff to operate it.  \uf0b7 The Hospital over-utilized its essential medicines and health supplies budget at NMS by UGX.111,370,877.  \uf0b7 Contract managers did not prepare contract management plans for contracts worth UGX.1,332,094,484 for procurements made during the year.  \uf0b7 The Hospital did not enforce submission of performance securities for procurements worth UGX.497,265,890 made during the year."], "type": "table"}}, {"content": "457", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 457, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 The entity had an approved budget of UGX 25.94Bn from the various programmes out of which UGX 24.73Bn was warranted, resulting in a shortfall of UGX 1.21Bn representing a 95% performance.  \uf0b7 The University budgeted to collect Non Tax Revenue (NTR) of UGX 1.18Bn during the year; however, by year end only UGX 1.13Bn had been collected, representing 96% performance.  \uf0b7 Out of the total warrants of UGX 24.73Bn availed to the University, UGX 24.55Bn was utilized, resulting in un-utilized warrants of UGX 0.18Bn, representing 99.3%. \uf0b7 The budgets for all eight (8) outputs assessed were not supported by individual activity costing and budgets. Of these, two (2) outputs with seven (7) activities with expenditure worth UGX 0.63Bn were fully implemented and Six (6) outputs with forty-six (46) activities worth UGX 3.9Bn were partially implemented.  \uf0b7 Out of 235 employees on February 2023 salary payroll, 220 (94%) were fully verified while 15 (6%) did not show up. Eleven (11) individuals whose names were not on the payroll appeared for the validation exercise with all requisite documents. \uf0b7 Twenty one (21) employees on the main payroll had inconsistencies in dates of birth and 12 employees had inconsistencies in gender.  \uf0b7 The University over and under remitted statutory deductions of UGX 104,785,057 and UGX 168,958,777 respectively in the four year period (2019/20-2022/23).  \uf0b7 UGX 173,397,443 was irregularly paid from salary codes 211101 and 211102 to various accounts/beneficiaries for activities not related to salary payments.  \uf0b7 The University had accumulated domestic arrears of UGX 926,557,007, increasing by UGX.85,793,661 from the previous year and yet only UGX 78,627,757 had been budgeted for settlement of domestic arrears during the year.  \uf0b7 A review of the NTR register and receivables ageing schedule revealed that the University had long outstanding receivables for a period exceeding three years.  \uf0b7 Two projects with a combined contract sum of UGX.9,423,542,836 had not been completed according to the planned completion dates.  \uf0b7 The inspection of the buildings in the Capacity Building Centre revealed that all the buildings had structural problems requiring urgent renovation.", null, null], ["Mutundwe- Entebbe 132 KV Double Circuit Transmission Line Project", "Energy Development", "Unqualified", "I observed that: \uf0b7 Despite a contract cost of EURO 94,190.36 and an extension to January 11, 2023, the RAP consultancy by M/s Survesis failed to complete key milestones, leading to project delays."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 458, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Mulago Specialized Women and Neonatal Hospital", "Human Capital Development", "Unqualified", "I observed that: \uf0b7 The Women\u2019s Specialized Hospital budgeted to collect revenue amounting to UGX.9Bn during the year. However, by the end of the year only UGX.6.990Bn had been collected representing a 77.7% level of performance.  \uf0b7 Out of the total warrants of UGX.31.99Bn availed to the Women\u2019s Specialized Hospital during the year, UGX.29.96Bn was utilized resulting in un-utilized warrants of UGX2.024Bn representing 93.6% utilization.  \uf0b7 Out of 398 employees who were on the main payroll of February 2023, 386 (97%) appeared for the validation exercise and presented all the pre-requisite documents/information to confirm their existence and regularity of recruitment and were fully verified.  \uf0b7 8 individuals whose names were not on the hospital\u2019s February 2023 payroll appeared for the validation exercise with all the pre-requisite documents/information to confirm their existence and regularity of recruitment and were fully verified.  \uf0b7 All the 28 employees on the contract payroll appeared for the validation exercise and presented all the pre-requisite documents/information to confirm their existence and regularity of recruitment.  \uf0b7 Ninety seven (97) employees on the payroll had inconsistencies in their names and dates of birth from those captured in their National IDs.  \uf0b7 The Women\u2019s Specialized Hospital had a staffing gap of 528 positions as per the updated establishment of April 2023.  \uf0b7 The Dialysis Machine remained idle due to incomplete modification of the building and lack of staff to operate it.  \uf0b7 The Hospital over-utilized its essential medicines and health supplies budget at NMS by UGX.111,370,877.  \uf0b7 Contract managers did not prepare contract management plans for contracts worth UGX.1,332,094,484 for procurements made during the year.  \uf0b7 The Hospital did not enforce submission of performance securities for procurements worth UGX.497,265,890 made during the year."], "type": "table"}}, {"content": "458", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 458, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "", "\uf0b7 Seventy-nine (79) PAP land titles held by NewPlan Limited, the former RAP consultant, were yet to be retrieved by UETCL management by year end. \uf0b7 The titling process has encountered delays due to the expiration of contracts with NewPlan Limited and its successor M/s Survesis, as well as recent changes in the requirements mandated by the Land Information System. \uf0b7 Despite the compensation process starting in December 2015, by June 30th, 2022, only 905 (86%) out of 1,053 Project Affected Persons (PAPs) have been compensated, owing to land disputes, irregular titles, and missing documents. \uf0b7 The project is currently operating with expired Environment Impact Assessment (EIA) and Wetland User Permits which are overdue by 28 and 17 months, respectively.", null], ["Muyembe- Nakapiripiti Road project", "Integrated Transport Infrastructure & Services", "Unqualified", "I observed that: \uf0b7 Out of the total project funds of UGX.472,058,880,000 the cumulative disbursements to date totalled to UGX.128,398,198,579 resulting into UGX.343,660,681,421 of project funds undisbursed.  \uf0b7 Out of the budgeted Islamic Development Bank (IsDB) disbursements of UGX. 60,584,362,402 for the year 2022/23 a total of UGX.83,244,144,606 (137%) was disbursed resulting in an excess of UGX.22,659,782,204. The excess in receipts is attributed to improved performance in terms of civil works by the Contractor. All disbursed amounts have been absorbed.  \uf0b7 The Project budgeted to receive GOU funding of UGX.490,059,652 out of which UGX.472,154,106 (96%) was received, resulting in a shortfall of UGX.17,905,546 (4%). All disbursed amounts have been absorbed.  \uf0b7 Only 17.572Kms were constructed out of the planned 34.96Kms representing only 50% implementation status and only 3.913 acres were acquired out of the planned 12.7 acres representing only 31% implementation status.  \uf0b7 The Cumulative physical progress as at 30th June 2023 was 31.24% against time progress of 73.6%.  \uf0b7 There were three (3) exhausted borrow pits that had not yet been fully restored. \uf0b7 I noted that that, only five (5) land titles out of the 23 had been fully subdivided and returned.  \uf0b7 I observed four (4) road sections (Km65 to Km92, Km7 to Km9, Km6+600 RHS and Km38+400 to Km38+600) still had pending land acquisition issues."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 459, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Mulago Specialized Women and Neonatal Hospital", "Human Capital Development", "Unqualified", "I observed that: \uf0b7 The Women\u2019s Specialized Hospital budgeted to collect revenue amounting to UGX.9Bn during the year. However, by the end of the year only UGX.6.990Bn had been collected representing a 77.7% level of performance.  \uf0b7 Out of the total warrants of UGX.31.99Bn availed to the Women\u2019s Specialized Hospital during the year, UGX.29.96Bn was utilized resulting in un-utilized warrants of UGX2.024Bn representing 93.6% utilization.  \uf0b7 Out of 398 employees who were on the main payroll of February 2023, 386 (97%) appeared for the validation exercise and presented all the pre-requisite documents/information to confirm their existence and regularity of recruitment and were fully verified.  \uf0b7 8 individuals whose names were not on the hospital\u2019s February 2023 payroll appeared for the validation exercise with all the pre-requisite documents/information to confirm their existence and regularity of recruitment and were fully verified.  \uf0b7 All the 28 employees on the contract payroll appeared for the validation exercise and presented all the pre-requisite documents/information to confirm their existence and regularity of recruitment.  \uf0b7 Ninety seven (97) employees on the payroll had inconsistencies in their names and dates of birth from those captured in their National IDs.  \uf0b7 The Women\u2019s Specialized Hospital had a staffing gap of 528 positions as per the updated establishment of April 2023.  \uf0b7 The Dialysis Machine remained idle due to incomplete modification of the building and lack of staff to operate it.  \uf0b7 The Hospital over-utilized its essential medicines and health supplies budget at NMS by UGX.111,370,877.  \uf0b7 Contract managers did not prepare contract management plans for contracts worth UGX.1,332,094,484 for procurements made during the year.  \uf0b7 The Hospital did not enforce submission of performance securities for procurements worth UGX.497,265,890 made during the year."], "type": "table"}}, {"content": "459 \nNational Infrastructures Unqualified I observed that: Building Review  \nBoard (NBRB)", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 459, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The Board had an approved budget of UGX.21.6Bn from the various programmes out of which UGX.13.199Bn was warranted resulting in a shortfall of UGX.8.401Bn representing a 61% performance.\n- Out of the total funds of UGX.16.106Bn available for the entity during the year, UGX.11.225 Bn was utilized resulting in un-utilized warrants of UGX 4.881Bn representing 70% utilization.\n- Three budget outputs namely; Compliance with building development regulatory framework, NBRB development and sustainability, and Research and development totalling to 21.6Bn were supported by individual activity costing and budgets. The assessment of the implementation of three planned outputs with twenty-six (26) activities worth UGX.10.614Bn indicated that all were partially implemented.\n- The Board had 65 employees on their payroll who all appeared for the headcount. The employees were categorised into contract staff (47) and graduate trainees (18). All the 65 (100%) were fully verified.\n- Review of deductions in the Board's payrolls with the remittances/payments revealed an under remittance to NSSF of UGX.20,017,500 in the FY 2020/2021.\n- Out of 101 approved positions, a total of 47 positions (contract staff) were filled leaving a gap of 54 vacant positions.\n- A comparison of the entity-approved estimates of UGX.7,086,362,676 with the recomputed payroll costs of UGX.7,136,880,000 revealed that the Accounting Officer under estimated the wage cost by UGX.50,517,324.\n- The Board\u2019s human resource management system is not enrolled on the IPPS/HCM.\n- The Board signed a Project Development Agreement (PDA) with National Housing & Construction Company Limited (NHCC) for construction of the National Building Research and Materials Quality Assurance Centre for building control. However, I noted that;\n- An advance payment of UGX.1,928,970,252 was made on 4th October 2022 against an advance payment guarantee worth UGX.2,000,000,000 which expired on 30th August 2023.\n- Physical progress of work was at 24% against the planned 100%.\n- NBRB conducted an independent verification of work executed and noted that some section of concrete failed the strength test, the columns were off-grid but there was no evidence to show that the defected works were rectified as required.\n- NBRB Executive Secretary issued a termination notice of the contract. However, NHCC Ltd lodged a law suit against NBRB challenging the termination.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 460, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "460 \nNational Bureau National Bureau for NGOs \nUnqualified I observed that: \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 460, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- NGO Bureau had an approved budget of UGX.4.4Bn, out of which UGX.2.314Bn was warranted, resulting in a shortfall of UGX.2.086Bn, representing a 53% performance\n- All of the UGX.2.314Bn availed to the NGO Bureau during the year was utilised, representing 100%\n- The budgets for four (4) outputs assessed were not supported by individual activity costing and budgets.\n- Out of the NGO Bureau\u2019s four (4) outputs that had been fully quantified with a total of 42 activities worth UGX.2.314Bn, One output with 16 activities and expenditure worth UGX.2.2bn was fully implemented, while three (3) outputs with 26 activities and expenditures worth 0.11bn were partially implemented.\n- The NGO Bureau had 19 employees on its payroll, all of whom (100%) were fully verified.\n- There was over\u2013remittance of UGX.22.070Mn and under-remittance of UGX.246.38Mn of statutory deductions by the entity over a period of four years (2019/2020-2022/2023).\n- Out of 98 approved positions in the NGO\u2019s staff establishment, only 19 positions were filled, leaving a gap of 79 vacant positions.\n- The Bureau was not yet enrolled on the Human Capital Management (HCM) system by the Ministry of Public Service to enable the automated processing of their payrolls.\n- An analysis of the accumulation of domestic arrears over the last two years shows an increasing trend in arrears from UGX.0.882Bn in the financial year 2021/2022 to UGX.1.688Bn in the financial year 2022/2023, representing an increase of UGX.0.806Bn (62%)\n- About 75% of the Bureau\u2019s expenditure relates to rent, salaries, gratuity and other operating expenses that do not directly relate to the Bureau\u2019s core activities of registration and monitoring NGO\u2019s activities.\n- The Bureau did not have an updated registry or database of the NGOs in the country. The lack of an updated database makes monitoring and inspection of the NGOs in the country difficult, complicating enforcement of compliance with the NGO Act.\n- The Bureau does not have operational branch/district offices for monitoring NGO activities. This is because the District NGO Monitoring Committees are not functional due to lack of funds for their operations.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 461, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "461", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 461, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Naguru National Referral Hospital", "Human Capital Development", "Unqualified", "\uf0b7 Out of UGX.360,000,000 NTR that was budgeted to be collected during the year, only UGX.232, 526,563 was collected leaving UGX.127,473,437 uncollected.  \uf0b7 Out of the total warrants of UGX.12,368,492,650 availed to the Hospital during the year, UGX.11,798,057,783 was utilized representing a 95.4% utilization, with UGX. 570,434,867 unspent at year-end.  \uf0b7 The CT scan broke down during the year thus CT Scan services could not be carried out which significantly affected implementation of several planned outputs.  \uf0b7 UGX. 90,783,071 was diverted from the activities on which they were budgeted and spent on other activities.  \uf0b7 286 (98.6%) employees out of the 290 employees who were on the main payroll of February 2023 appeared for the validation exercise and presented all the pre- requisite documents/information to confirm their existence and regularity of recruitment.  \uf0b7 Four (4) staff on the entity payroll for the month of February 2023 did not appear for the headcount as 3 had abandoned work while 1 was transferred to Mbale Regional Referral Hospital.  \uf0b7 Two (2) individuals whose names were not on the entity\u2019s February 2023 payroll appeared for the validation exercise with all the pre-requisite documents/information to confirm their existence and regularity of recruitment.  \uf0b7 Fifteen (15) employees on the payroll had inconsistencies in their names and dates of birth from those captured in their National IDs.  \uf0b7 Fifty seven (57) positions were vacant (staffing gaps).  \uf0b7 The Hospital reported liabilities of UGX.1,696,407,493 in the financial statement, out of which UGX.1,201,684,604 relates to prior years.  \uf0b7 Medical supplies valued at UGX.213,821,390 were not delivered by NMS during the year.  \uf0b7 The Hospital lacks an ambulance as all the three hospital ambulances were grounded and due for disposal."], ["National Agricultural Advisory Services (NAADS)", "Agro-industrialization", "Unqualified", "\uf0b7 NAADS budgeted to collect UGX.0.06Bn during the financial year however, by the end of the year UGX.0.200Bn had been collected representing a performance of 333%. The stated level of collection of NTR at vote level may be an indication that the NTR targets were set low compared to the entity\u2019s revenue potential.  \uf0b7 Out of the approved budget of UGX.58.92Bn, UGX.45.25Bn was warranted resulting in a shortfall of UGX.13.67Bn representing a 77% performance. Out of the total warrants of UGX.45.25Bn, UGX.45.08Bn was utilized resulting in un- utilized warrants of UGX.0.17Bn representing 99.6% utilization"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 462, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "462 \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 462, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- I assessed the implementation of six (6) outputs that had been fully quantified with a total of 95 activities worth UGX.45.1Bn and noted that; two (2) outputs with 57 activities and expenditure worth UGX.8.3Bn were fully implemented while four (4) outputs with 43 activities worth UGX.36.8Bn were partially implemented. Out of the 43 activities, the entity fully implemented 34 activities; five (5) activities were partially implemented, while four (4) activities remained unimplemented.\n- I reviewed the procurement and distribution of Value addition facilities by NAADs and noted several shortcomings which included; Supply of maize mills to ineligible beneficiaries, non-delivery of maize milling equipment, non-adherence to specifications for the maize mill contract, incomplete installations of maize mills, non-adherence to the selection criteria for tractor beneficiaries, delayed completion of a market construction, irregular change of specifications, undelivered solar water pumping system, faulty solar water pumping systems, non-utilization of milk coolers, failure to provide post installation support by suppliers, unpreparedness to receive/install milk coolers, contracts executed without performance securities, lack of memoranda of understanding (MOUs) with beneficiaries. All these affected service deliveries and the achievement of the intended objectives.\n- All the 49 (100%) employees of the Authority appeared for validation and presented all the pre-requisite documents/information to confirm their existence and regularity of recruitment and were fully verified.\n- I noted other shortcomings in the payroll for example; 48 out of 56 staff positions were filled leaving a gap of 8 positions, lack of approved staff establishment and salary structure, disparities in salary payments to three (3) individuals, inconsistencies in employee details for two (2) employees, a consistent under absorption of the warranted wage for a period of four years and failure to enroll the entity on IPPS/ HCM.\n- The entity had unsettled domestic arrears as at 30th June 2023 amounting to UGX.3.2Bn. In addition, the entity had Letters of Credit worth UGX.19.49Bn which did not perform for more than two years.\n- I noted challenges in the performance of Atiak sugarcane production project in Northern Uganda due to a number of challenges such as non-performing letters of credit (LCs) in favour of the project amounting to UGX.14.69Bn which would have to be returned to the Consolidated Fund.\n- I noted that NAADS had a 30% oil seed recovery fund which under-performed by UGX.2.142Bn. The entity only recovered UGX.0.159Bn for the fund out of the expected UGX.2.301Bn.\n- The entity had five (5) projects that cost Government UGX. 12.065Bn and had been completed but were not operational.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 463, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "463", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 463, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that the term for the NAADS Board of Directors expired in June 2020 and the Agency still had no Board in place to perform the oversight and governance responsibilities.  \uf0b7 NAADS advanced funds amounting to UGX.1.136Bn in the financial year 2020- 2021 to five (5) contractors so as to enable them perform their contracts. However, two (2) years later, the contracts had not performed and the advance payment guarantees expired.", null, null], ["National Agricultural Research Organization (NARO)", "Agro-industrialization Innovation, Technology Development and Transfer Programme Regional Development Programme", "Unqualified", "\uf0b7 The entity budgeted to collect UGX.5.84Bn during the year. However, by the end of the year only UGX.2.27Bn had been collected representing a 39% performance. \uf0b7 The Organisation had an approved budget of UGX.117,927,115, out of which UGX.111,136,596,352 was warranted resulting in a shortfall of UGX.6,790,519,404 representing a 94% performance which affected the implementation of some activities.  \uf0b7 I assessed implementation of five (5) outputs that had been fully quantified with a total of 33 activities worth UGX.54.46Bn and noted that the outputs were partially implemented.  \uf0b7 Out of the 33 activities, the entity fully implemented 15 activities; 16 activities were partially implemented, while two (02) activities remained unimplemented.  \uf0b7 Ten (10) contracts worth UGX.25,607,358,189 failed to perform within the contractual timelines and requests were made for extensions  \uf0b7 Funds worth UGX.8.77Bn were repurposed to the food and animal feed security intervention.  \uf0b7 There were indictors of inadequate preparedness by NARO to implement such a critical intervention.  \uf0b7 I reviewed the NARO work plan and noted that the entity failed to achieve the cabinet target by adjusting the initial target from 10,000 acres to 7,513 acres.  \uf0b7 Out of the planted acreage of 2,776.6 acres, the entity had projected to produce 1,917 tons of yield of maize, sorghum, beans and soya bean seeds. However, according to the end of season reports, the entity produced only 712.3 tons (37%). \uf0b7 NARO outsourced the supply of seeds to private providers contrary to the cabinet paper that required the entity to plant the seeds by themselves.  \uf0b7 Out of 812 employees on NARO February 2023 salary payroll, a total of 791 (97%) were fully verified and 21 (3%) were not verified.  \uf0b7 A total of 307 employees on the payroll had inconsistencies in their names, NINs, gender, titles and dates of birth, captured in the payroll and data captured by NIRA on the National IDs."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 464, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that the term for the NAADS Board of Directors expired in June 2020 and the Agency still had no Board in place to perform the oversight and governance responsibilities.  \uf0b7 NAADS advanced funds amounting to UGX.1.136Bn in the financial year 2020- 2021 to five (5) contractors so as to enable them perform their contracts. However, two (2) years later, the contracts had not performed and the advance payment guarantees expired.", null, null], ["National Agricultural Research Organization (NARO)", "Agro-industrialization Innovation, Technology Development and Transfer Programme Regional Development Programme", "Unqualified", "\uf0b7 The entity budgeted to collect UGX.5.84Bn during the year. However, by the end of the year only UGX.2.27Bn had been collected representing a 39% performance. \uf0b7 The Organisation had an approved budget of UGX.117,927,115, out of which UGX.111,136,596,352 was warranted resulting in a shortfall of UGX.6,790,519,404 representing a 94% performance which affected the implementation of some activities.  \uf0b7 I assessed implementation of five (5) outputs that had been fully quantified with a total of 33 activities worth UGX.54.46Bn and noted that the outputs were partially implemented.  \uf0b7 Out of the 33 activities, the entity fully implemented 15 activities; 16 activities were partially implemented, while two (02) activities remained unimplemented.  \uf0b7 Ten (10) contracts worth UGX.25,607,358,189 failed to perform within the contractual timelines and requests were made for extensions  \uf0b7 Funds worth UGX.8.77Bn were repurposed to the food and animal feed security intervention.  \uf0b7 There were indictors of inadequate preparedness by NARO to implement such a critical intervention.  \uf0b7 I reviewed the NARO work plan and noted that the entity failed to achieve the cabinet target by adjusting the initial target from 10,000 acres to 7,513 acres.  \uf0b7 Out of the planted acreage of 2,776.6 acres, the entity had projected to produce 1,917 tons of yield of maize, sorghum, beans and soya bean seeds. However, according to the end of season reports, the entity produced only 712.3 tons (37%). \uf0b7 NARO outsourced the supply of seeds to private providers contrary to the cabinet paper that required the entity to plant the seeds by themselves.  \uf0b7 Out of 812 employees on NARO February 2023 salary payroll, a total of 791 (97%) were fully verified and 21 (3%) were not verified.  \uf0b7 A total of 307 employees on the payroll had inconsistencies in their names, NINs, gender, titles and dates of birth, captured in the payroll and data captured by NIRA on the National IDs."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 464, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "464", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 464, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Out of 995 approved positions, a total of 812 positions were filled leaving a gap of 183 vacant positions.  \uf0b7 The entity was not enrolled on the IPPS/HCM.  \uf0b7 The entity had outstanding domestic arrears of UGX.2,173,584,051 representing a 15.6% reduction from the previous financial year UGX.2,577,323,874.  \uf0b7 The entity had 10 cases where land located in various locations in the country was in the possession of NARO was never been surveyed.  \uf0b7 Nine (9) pieces of land owned by NARO and measuring approximately 1,288 Hectares were not yet titled.  \uf0b7 Seven (7) pieces of land located in various Institutes had been encroached on by both private and public entities.  \uf0b7 Research land on Block 537 with acreage of 18.2ha was advertised for sale.", null, null], ["National Animal Genetic Resource  Centre  and Data  Bank (NAGRC&DB)", "Agro-industrialization", "Unqualified", "I noted that: \uf0b7 NAGRC & DB had an approved budget of UGX.93.22Bn from the agro industrialization programme that was all warranted representing a 100% performance.  \uf0b7 The entity budgeted to collect NTR of UGX.1.64Bn but realized UGX.1.72Bn representing a 104% performance.  \uf0b7 One (1) budget output was not supported with individual activity costing and budget.  \uf0b7 The two (2) outputs that had been fully quantified with a total of 157 activities worth UGX.37.55Bn were partially implemented. Out of 157 activities, Management fully implemented 38 activities; 23 activities were partially implemented, while 96 activities remained unimplemented.  \uf0b7 UGX. 50.0Bn was repurposed from initially planned activities to food and feed security intervention and hence a big number of unimplemented activities.  \uf0b7 There were indictors of inadequate preparedness by the entities to implement the food and feed security intervention such as lack of evaluation for alternatives, irrigation plans, inadequate consultations and coordination.  \uf0b7 NAGRC & DB adjusted the initial target from 30,000 acres to 17,320 acres and adjusted the cost upwards resulting in a variance of 12,680 acres.  \uf0b7 That out of the 13,071 acres that were opened, only 10,310 acres were planted. This resulted into a variance of 2,761 unplanted acres (21%).  \uf0b7 Out of the planted acreage of 10,310 acres, the entity had projected to produce 61,681 tons of yield of corn silage, maize grain and soya bean. However, the entity produced 61,147 tons."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 465, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 I noted that the term for the NAADS Board of Directors expired in June 2020 and the Agency still had no Board in place to perform the oversight and governance responsibilities.  \uf0b7 NAADS advanced funds amounting to UGX.1.136Bn in the financial year 2020- 2021 to five (5) contractors so as to enable them perform their contracts. However, two (2) years later, the contracts had not performed and the advance payment guarantees expired.", "None", "None"], "type": "table"}}, {"content": "465 \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 465, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- 22 activities that were planned for implementation under construction management output with a budget of UGX.23.99Bn at various ranches did not commence.\n- There were partially implemented activities at Lusenke and delay in the installation of the hatchery equipment at Wakiso.\n- Out of the outstanding funds i.e UGX.7.9Bn held in letters of credit to a tune of UGX.3.69Bn related to 08 contracts that had been abandoned, 18 finalized with balances during the year 2022/2023.\n- The milking parlour was pre- commissioned and still nonfunctional because of lack of standby generator, extension power, Water heating system and milking cooler. I also noted that the construction of the farm manager, senior manager and staff houses had delayed and some stalled.\n- Out of 554 employees on NAGRC &DB February 2023 salary payroll, a total of 492 (86%) were fully verified and 62 (11%) partially verified because documents were still held with Anti-corruption unit. Further, a total of 16 individuals whose names were not on the payroll because of lack of supplier numbers appeared for the validation exercise with all pre-requisite documents.\n- A comparison of the budget figures and the actual payments in respect of the payroll expenditures revealed a consistent under absorption.\n- Out of 316 approved positions, a total of 570 positions were filled leading to an excess of 272 positions in 3 departments while 18 positions in 6 departments were vacant.\n- The Agency had failed to enroll the entity on IPPS/HCM which undermines the rationalization of the HCM investment, accountability, transparency and improved service delivery achieved through the automation of human resource processes.\n- 50 graduate trainees were irregularly recruited since the position of graduate trainees is not provided for in the approved staff structure.\n- An increase in accumulation of domestic arrears up to UGX.1.64Bn representing a 31% growth from the previous financial year of UGX.1.25Bn.\n- The agency was engrossed in four (4) court cases with individuals that could lead to possible loss of funds.\n- 12 out of 16 pieces of land measuring approximately 13,525 hectares the entity held did not have land titles.\n- Out of the 16 pieces of land (136,513 hectares) held, 5 pieces measuring approximately 43,495.4 hectares had encumbrances in the form of encroachment by the local population.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 466, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "466 \nNational  \nInfrastructure Building Review  \nBoard (NBRB) \nUnqualified \uf0b7 The Board had an approved budget of UGX.21.6Bn from the various programmes out of which UGX.13.199Bn was warranted resulting in a shortfall of UGX.8.401Bn representing a 61% performance.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 466, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of the total funds of UGX.16.106Bn available for the entity during the year, UGX.11.225 Bn was utilized resulting in un-utilized warrants of UGX 4.881Bn representing 70% utilization.\n- Three budget outputs namely; Compliance with building development regulatory framework, NBRB development and sustainability, and Research and development totalling to 21.6Bn were supported by individual activity costing and budgets. The assessment of the implementation of three planned outputs with twenty-six (26) activities worth UGX.10.614Bn indicated that all were partially implemented.\n- The Board had 65 employees on their payroll who all appeared for the headcount. The employees were categorised into contract staff (47) and graduate trainees (18). All the 65 (100%) were fully verified.\n- Review of deductions in the Board's payrolls with the remittances/payments revealed an under remittance to NSSF of UGX.20,017,500 in the FY 2020/2021.\n- Out of 101 approved positions, a total of 47 positions (contract staff) were filled leaving a gap of 54 vacant positions.\n- A comparison of the entity-approved estimates of UGX.7,086,362,676 with the recomputed payroll costs of UGX.7,136,880,000 revealed that the Accounting Officer underestimated the wage cost by UGX.50,517,324.\n- The Board\u2019s human resource management system is not enrolled on the IPPS/HCM.\n- The Board signed a Project Development Agreement (PDA) with National Housing & Construction Company Limited (NHCC) for construction of the National Building Research and Materials Quality Assurance Centre for building control. However, I noted that;\n- An advance payment of UGX.1,928,970,252 was made on 4th October 2022 against an advance payment guarantee worth UGX.2,000,000,000 which expired on 30th August 2023.\n- Physical progress of work was at 24% against the planned 100%.\n- NBRB conducted an independent verification of work executed and noted that some section of concrete failed the strength test, the columns were off-grid but there was no evidence to show that the defected works were rectified as required.\n- NBRB Executive Secretary issued a termination notice of the contract. However, NHCC Ltd lodged a law suit against NBRB challenging the termination.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 467, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "467", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 467, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["National Children Authority", "Human Capital Development", "Unqualified", "\uf0b7 The entity had a revised budgeted of UGX 818,624,500 in the year under review, which was all availed for spending on the planned activities. \uf0b7 Assessment of implementation of planned outputs revealed that only two (2) outputs with one (1) activity worth UGX 0.250Bn was fully implemented, two (2) outputs with one (1) activity worth UGX 0.053Bn was partially implemented while one (1) output with twelve (12) activites worth UGX 0.289 Bn was not implemented at all. \uf0b7 The National Children Authority does not have an approved staff establishment and salary structure, making it hard to ascertain the staff strength of the Authority. \uf0b7 The Authority does not carry out some of major functions as stipulated in the Children Act 2016, viz preparing a national data base on children, monitoring religious and charitable institutions which provide child care services among others. \uf0b7 The Authority neither utilized the services of internal audit of the Ministry of Gender, Labour and Social Development nor planned to recruit an internal audit. The Authority did not prepare and submit monthly procurement reports for the period under review as required."], ["National Citizenship and Immigration Control (NCIC)", "Governance and security", "", "\uf0b7"], ["National  Council  for Higher Education (NCHE)", "Human Capital Development", "Unqualified", "\uf0b7 Out of the NTR budget of UGX 4.78Bn, by the end of the year only UGX 3.76Bn had been collected representing a 78.7% performance.  \uf0b7 The entity had an approved budget of UGX. 19.8Bn from the various programs out of which UGX 15.3Bn was warranted resulting in a shortfall of UGX.4.5Bn representing a 77.3% performance.  \uf0b7 Out of the total warrants of UGX.15.32Bn availed to the entity during the year, UGX.14.99Bn was utilized resulting in un-utilized warrants of UGX 0.33Bn representing 97.3% utilization  \uf0b7 A total of nine (9) employees on the main Council payroll had inconsistencies in their names, NINs, dates of birth and gender captured in the main and short-term contract payrolls and data captured by NIRA.  \uf0b7 Out of 125 approved positions, a total of 56 positions were filled leaving a gap of 69 vacant positions."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 468, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "468", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 468, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 The Council had a wage requirement of UGX.11,875,602,178 but only received UGX. 10,657,969,311 resulting into a shortfall of UGX.1,217,632,867  \uf0b7 It was noted that three universities namely; King Caesar University, Team University and Great Lakes Regional University were non-compliant with the various minimum standards and recommendations made by the monitoring and inspection teams  \uf0b7 NCHE received 1,118 accreditation requests, and assessed 1010 programs, out of these, the Council was able to accredit only 467.  \uf0b7 25 universities\u2019 provisional licenses were not assessed for progression to charter status, after 3 years of holding provisional licenses.  \uf0b7 Licenses for 7 tertiary institutions were not assessed for progression of certificate of classification and registration.  \uf0b7 One (1) University whose license was revoked continues to operate contrary to the regulations.", null, null], ["National  Council  for Older Persons (NCOP)", "Human Capital Development", "Unqualified", "\uf0b7 Out of a budget of UGX.2.408Bn, only UGX.2.190Bn was realized resulting in a shortfall of UGX 0.218Bn (10%) hence affecting the implementation of some planned activities.  \uf0b7 Four (4) outputs with four (4) activities worth UGX. 0.652Bn were fully implemented.  \uf0b7 Eight (8) outputs with thirty-three (33) activities worth UGX 1.454Bn were partially implemented.  \uf0b7 Ten (10) activities remained un-implemented."], ["National  Council  for Persons with Disabilities (NCPD)", "Human Capital Development", "Qualified", "\uf0b7 Out of UGX 1.048Bn budgeted, only UGX. 0.977Bn (84%) was received; balance of UGX 0.071Bn (7%) not received.  \uf0b7 Four (4) outputs with eleven (11) activities worth UGX.0.154Bn were fully implemented.  \uf0b7 Five (5) outputs with eighteen (18) activities worth UGX.805Bn were partially implemented.  \uf0b7 One (1) output with two (2) activities were not funded.  \uf0b7 Council had outstanding payables of UGX 743,360,000 which poses a risk of loss of funds due to possible litigation, fines and penalties.  \uf0b7 Council undertook direct procurements of goods and services worth UGX. 110,696,782  \uf0b7 The National Council For People with Disabilities Charter has not been approved."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 469, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["National Children Authority", "Human Capital Development", "Unqualified", "\uf0b7 The entity had a revised budgeted of UGX 818,624,500 in the year under review, which was all availed for spending on the planned activities. \uf0b7 Assessment of implementation of planned outputs revealed that only two (2) outputs with one (1) activity worth UGX 0.250Bn was fully implemented, two (2) outputs with one (1) activity worth UGX 0.053Bn was partially implemented while one (1) output with twelve (12) activites worth UGX 0.289 Bn was not implemented at all. \uf0b7 The National Children Authority does not have an approved staff establishment and salary structure, making it hard to ascertain the staff strength of the Authority. \uf0b7 The Authority does not carry out some of major functions as stipulated in the Children Act 2016, viz preparing a national data base on children, monitoring religious and charitable institutions which provide child care services among others. \uf0b7 The Authority neither utilized the services of internal audit of the Ministry of Gender, Labour and Social Development nor planned to recruit an internal audit. The Authority did not prepare and submit monthly procurement reports for the period under review as required."], "type": "table"}}, {"content": "469", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 469, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["National  Council  of Sports (NCS)", "Human Capital Development", "Unqualified", "\uf0b7 The Entity had outstanding invoices of UGX 114,661,375 that have remained uncleared for over a year.  \uf0b7 NCS had a budget of UGX.47.81Bn out of which UGX.47.81Bn was warranted representing 100% performance.  \uf0b7 Out of the budgeted NTR of UGX 0.781Bn during the year, UGX 1.05Bn was collected representing a 135% performance.  \uf0b7 Out of the total warrants of UGX.47.81Bn availed to the entity during the year, UGX.47.5Bn was utilized resulting in un-utilized warrants of UGX.0.3Bn representing 99% utilization.  \uf0b7 A total of 18 employees on the main payroll had inconsistencies in their names, NINs, dates of birth and gender captured in the main payroll compared to data captured by NIRA.  \uf0b7 Out of 67 approved positions, a total of 59 positions were filled leaving a gap of 8 vacant positions.  \uf0b7 I noted that the entity is not enrolled on the IPPS/HCM"], ["National Curriculum Development Centre (NCDC)", "Human Capital Development", "Unqualified", "\uf0b7 Out of the budgeted NTR of GX 0.1Bn for year, UGX 0.115Bn was collected representing a 115% performance.  \uf0b7 Out of the entity approved budget of UGX.28.125Bn, only UGX.27.41Bn was warranted resulting in a shortfall of UGX.0.72Bn representing a 97.5% performance \uf0b7 Out of the total warrants of UGX.27.41Bn availed to the entity during the year, UGX.27.31Bn was utilized resulting in un-utilized warrants of UGX 0.1Bn representing 99.6% utilization.  \uf0b7 A total of 41 employees on the main payroll had inconsistencies in their names, NINs, dates of birth and gender captured in the main and short-term contract payrolls and data captured by NIRA.  \uf0b7 Under-remittance of UGX.0.12Mn of statutory deductions were made by the entity during the period.  \uf0b7 Out of 236 approved positions, a total of 121 positions were filled leaving a gap of 115 vacant positions.  \uf0b7 The Centre had outstanding receivables of UGX.392,497,559 which date as far back as 2003."], ["National Drug Authority (NDA)", "Human Capital Development", "Unqualified", "\uf0b7 The Authority budgeted to collect UGX.79,049,743,376 during the year. By the end of the year UGX.82,288,563,142 had been realized (representing a 104% performance)."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 470, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["National Children Authority", "Human Capital Development", "Unqualified", "\uf0b7 The entity had a revised budgeted of UGX 818,624,500 in the year under review, which was all availed for spending on the planned activities. \uf0b7 Assessment of implementation of planned outputs revealed that only two (2) outputs with one (1) activity worth UGX 0.250Bn was fully implemented, two (2) outputs with one (1) activity worth UGX 0.053Bn was partially implemented while one (1) output with twelve (12) activites worth UGX 0.289 Bn was not implemented at all. \uf0b7 The National Children Authority does not have an approved staff establishment and salary structure, making it hard to ascertain the staff strength of the Authority. \uf0b7 The Authority does not carry out some of major functions as stipulated in the Children Act 2016, viz preparing a national data base on children, monitoring religious and charitable institutions which provide child care services among others. \uf0b7 The Authority neither utilized the services of internal audit of the Ministry of Gender, Labour and Social Development nor planned to recruit an internal audit. The Authority did not prepare and submit monthly procurement reports for the period under review as required."], "type": "table"}}, {"content": "470", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 470, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 NDA had a total expenditure budget of UGX.128.5bn (UGX.78.7Bn recurrent and UGX.49.85 Bn capital). However, UGX.84.29Bn was spent by the entity resulting in an unspent balance of UGX.44.39Bn (representing an absorption level of 65.6%). \uf0b7 I assessed the implementation of seventeen (17) activities that had been fully quantified with a total of two hundred nineteen (219) and observed that out of the two hundred nineteen (219) outputs, the entity fully achieved one hundred thirty- eight (138) outputs; fifty-five (55) outputs were partially achieved, while twenty- six (26) outputs were not achieved.  \uf0b7 I conducted a validation of the pay roll and noted that, out of 307 employees on the Authority\u2019s salary payroll for February 2023, a total of 303 were fully verified while four (4) employees were away on study leave and were fully accounted for by the Accounting Officer. I noted that out of the UGX.151.754Bn Budgeted and approved wage funds for the four (4) financial years, only UGX.147.04Bn was spent resulting in unspent balances amounting to UGX.4.713Bn. NDA paid its employees on wrong salary scales/notches leading to overpayments of UGX UGX.9,968,037. Out of 357 approved positions, a total of 307 positions were filled leaving a gap of 50 vacant positions.  \uf0b7 Included in accounts receivables balance of UGX.65,062,679,357 is a figure of UGX.51,227,471,307 (79%) in respect of Ministry of Health and UGX.159,297,197 from tenants occupying the Authority\u2019s property on Plot 59 Nkrumah Road. I noted that whereas the tenancy agreement requires that rent is paid in arrears, UGX.21,514,918 (representing 13%) had been outstanding as far back as 2011.  \uf0b7 The Authority set a performance target of 82% for the implementation of the service Delivery Timelines within the stipulated time. A review of the processes established that only three (3) out of the seven (7) sampled processes had performed above the set target.  \uf0b7 A review of the database of licensed drug shops established licensed sellers (in- charges) who were running more than one drug shop in different locations. In addition there were licensed drug shops located less than 200 meters from the nearest existing drug shop and 1.5km or less from any existing pharmacy contrary to the Pharmacy licensing regulations.", null, null], ["National Environment Management Authority (NEMA)", "Natural Resources, Environment, Climate Change, Land, and Water", "Unqualified", "\uf0b7 Out of the budgeted NTR of UGX 11.2Bn, UGX 11.6Bn had been collected representing a 103%.  \uf0b7 Out of the approved GOU budget of UGX 18.94Bn; UGX 17.32Bn was warranted representing a 91.4% performance.  \uf0b7 Out of the total warrants of UGX 17.32Bn availed to the entity during the year, UGX 16.895Bn was utilized representing 97.6% absorption."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 471, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["National Children Authority", "Human Capital Development", "Unqualified", "\uf0b7 The entity had a revised budgeted of UGX 818,624,500 in the year under review, which was all availed for spending on the planned activities. \uf0b7 Assessment of implementation of planned outputs revealed that only two (2) outputs with one (1) activity worth UGX 0.250Bn was fully implemented, two (2) outputs with one (1) activity worth UGX 0.053Bn was partially implemented while one (1) output with twelve (12) activites worth UGX 0.289 Bn was not implemented at all. \uf0b7 The National Children Authority does not have an approved staff establishment and salary structure, making it hard to ascertain the staff strength of the Authority. \uf0b7 The Authority does not carry out some of major functions as stipulated in the Children Act 2016, viz preparing a national data base on children, monitoring religious and charitable institutions which provide child care services among others. \uf0b7 The Authority neither utilized the services of internal audit of the Ministry of Gender, Labour and Social Development nor planned to recruit an internal audit. The Authority did not prepare and submit monthly procurement reports for the period under review as required."], "type": "table"}}, {"content": [["", "\uf0b7 NDA had a total expenditure budget of UGX.128.5bn (UGX.78.7Bn recurrent and UGX.49.85 Bn capital). However, UGX.84.29Bn was spent by the entity resulting in an unspent balance of UGX.44.39Bn (representing an absorption level of 65.6%). \uf0b7 I assessed the implementation of seventeen (17) activities that had been fully quantified with a total of two hundred nineteen (219) and observed that out of the two hundred nineteen (219) outputs, the entity fully achieved one hundred thirty- eight (138) outputs; fifty-five (55) outputs were partially achieved, while twenty- six (26) outputs were not achieved.  \uf0b7 I conducted a validation of the pay roll and noted that, out of 307 employees on the Authority\u2019s salary payroll for February 2023, a total of 303 were fully verified while four (4) employees were away on study leave and were fully accounted for by the Accounting Officer. I noted that out of the UGX.151.754Bn Budgeted and approved wage funds for the four (4) financial years, only UGX.147.04Bn was spent resulting in unspent balances amounting to UGX.4.713Bn. NDA paid its employees on wrong salary scales/notches leading to overpayments of UGX UGX.9,968,037. Out of 357 approved positions, a total of 307 positions were filled leaving a gap of 50 vacant positions.  \uf0b7 Included in accounts receivables balance of UGX.65,062,679,357 is a figure of UGX.51,227,471,307 (79%) in respect of Ministry of Health and UGX.159,297,197 from tenants occupying the Authority\u2019s property on Plot 59 Nkrumah Road. I noted that whereas the tenancy agreement requires that rent is paid in arrears, UGX.21,514,918 (representing 13%) had been outstanding as far back as 2011.  \uf0b7 The Authority set a performance target of 82% for the implementation of the service Delivery Timelines within the stipulated time. A review of the processes established that only three (3) out of the seven (7) sampled processes had performed above the set target.  \uf0b7 A review of the database of licensed drug shops established licensed sellers (in- charges) who were running more than one drug shop in different locations. In addition there were licensed drug shops located less than 200 meters from the nearest existing drug shop and 1.5km or less from any existing pharmacy contrary to the Pharmacy licensing regulations.", null, null], ["National Environment Management Authority (NEMA)", "Natural Resources, Environment, Climate Change, Land, and Water", "Unqualified", "\uf0b7 Out of the budgeted NTR of UGX 11.2Bn, UGX 11.6Bn had been collected representing a 103%.  \uf0b7 Out of the approved GOU budget of UGX 18.94Bn; UGX 17.32Bn was warranted representing a 91.4% performance.  \uf0b7 Out of the total warrants of UGX 17.32Bn availed to the entity during the year, UGX 16.895Bn was utilized representing 97.6% absorption."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 471, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["National Children Authority", "Human Capital Development", "Unqualified", "\uf0b7 The entity had a revised budgeted of UGX 818,624,500 in the year under review, which was all availed for spending on the planned activities. \uf0b7 Assessment of implementation of planned outputs revealed that only two (2) outputs with one (1) activity worth UGX 0.250Bn was fully implemented, two (2) outputs with one (1) activity worth UGX 0.053Bn was partially implemented while one (1) output with twelve (12) activites worth UGX 0.289 Bn was not implemented at all. \uf0b7 The National Children Authority does not have an approved staff establishment and salary structure, making it hard to ascertain the staff strength of the Authority. \uf0b7 The Authority does not carry out some of major functions as stipulated in the Children Act 2016, viz preparing a national data base on children, monitoring religious and charitable institutions which provide child care services among others. \uf0b7 The Authority neither utilized the services of internal audit of the Ministry of Gender, Labour and Social Development nor planned to recruit an internal audit. The Authority did not prepare and submit monthly procurement reports for the period under review as required."], "type": "table"}}, {"content": "471", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 471, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 I assessed six (6) outputs with a total of fifty-seven (57) activities worth UGX 16.9Bn and noted all the six outputs were partially implemented. With twenty (20) activities fully implemented, thirteen (13) activities partially implemented, and twenty-four (24) activities not implemented at all.  \uf0b7 Out of 118 employees on the NEMA February 2023 salary payroll, a total of 112, (95%) were fully verified while 6 (5%) did not show up for validation.  \uf0b7 Out of the UGX 26,888,347,551 budgeted and approved wage funds for the four financial years, only UGX 25,176,388,002 was spent.  \uf0b7 I noted that all the NEMA staff were paid off the IPPS/HCMS payroll. This leads to challenges in tracking of Government expenditure on the payroll and ascertaining the exact amount of Government wage.  \uf0b7 Out of 413 approved positions, a total of 119 positions were filled leaving a gap of 294 vacant positions.  \uf0b7 I noted that whereas Section 32 (1) of the National Environment Act, 2019 requires the establishment of the National Environment Fund, the fund was not fully operational, yet a sum of UGX 1,565,049,657 had been collected into the Fund.  \uf0b7 The Authority lacks a declaration instrument on protected wetlands  \uf0b7 There were inadequate mechanisms to track compliance with wetland resource use permits  \uf0b7 The Authority failed to enforce Annual Environmental Audits for 776 issued permits \uf0b7 There was continued utilization of wetlands without valid user permits for 708 expired permits.  \uf0b7 The Authority had Long Outstanding Receivables of UGX 11.874Bn at the closure of the financial year under review (2022/2023).  \uf0b7 The performance of the NEMA Board was not evaluated and there was no follow up on some major Board resolutions.  \uf0b7 The Authority has inadequate fleet to effectively run its operations, with only 23 operational vehicles of the 42 Authority fleet.", null, null], ["National Enterprises Corporation (NEC)", "Governance and Security", "Unqualified", "\uf0b7 All 24 employees on NEC June 2023 salary payroll were fully verified.  \uf0b7 NEC did not have an approved staff structure indicating the number of positions, titles and their salary scales.  \uf0b7 The Human Resources and payroll management functions for NEC Corporation Limited and all its subsidiaries are manual and not automated.  \uf0b7 NEC-HQT did not prepare consolidated financial statements as required by the reporting standards for its six subsidiaries."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 472, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["National Children Authority", "Human Capital Development", "Unqualified", "\uf0b7 The entity had a revised budgeted of UGX 818,624,500 in the year under review, which was all availed for spending on the planned activities. \uf0b7 Assessment of implementation of planned outputs revealed that only two (2) outputs with one (1) activity worth UGX 0.250Bn was fully implemented, two (2) outputs with one (1) activity worth UGX 0.053Bn was partially implemented while one (1) output with twelve (12) activites worth UGX 0.289 Bn was not implemented at all. \uf0b7 The National Children Authority does not have an approved staff establishment and salary structure, making it hard to ascertain the staff strength of the Authority. \uf0b7 The Authority does not carry out some of major functions as stipulated in the Children Act 2016, viz preparing a national data base on children, monitoring religious and charitable institutions which provide child care services among others. \uf0b7 The Authority neither utilized the services of internal audit of the Ministry of Gender, Labour and Social Development nor planned to recruit an internal audit. The Authority did not prepare and submit monthly procurement reports for the period under review as required."], "type": "table"}}, {"content": "472", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 472, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 NEC-HQT and its subsidiaries have not yet automated the processes of financial reporting but rather produce financial information/statements using manual systems.  \uf0b7 NEC-HQT had no approved Strategic Plan.", null, null], ["National Enterprises Corporation (NEC) AGRO", "Agro-Industrialization", "Unqualified", "\uf0b7 All the 32 employees (100%) on the June 2023 entity payroll who appeared for the validation exercise presented all the pre-requisite documents/information to confirm their existence and regularity of recruitment.  \uf0b7 I reviewed the budgets and actual expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX 2,758,222,404 budgeted and approved wage funds for the four financial years, only UGX.2,427,523,488 was spent giving rise to unspent balances amounting to UGX 330,698,916.  \uf0b7 One (1) individual on the entity payroll drawing a monthly salary of UGX. 3,485,213 was above the statutory retirement age of sixty (60) years.  \uf0b7 I was not availed with the minutes of appointment for the thirty-two (32) staff employed by NEC AGRO to confirm whether these individuals had genuine minutes of appointment.  \uf0b7 NEC AGRO SMC Ltd has an operating margin of 5.1%, which is below the 15% recommended threshold. This performance is also below 7.4% realized in the previous year 2021/22.  \uf0b7 For the year under review, NEC Agro posted a Return on assets of 13.7% down from 19% posted in the previous year, representing a reduction in ROA of 28%.  \uf0b7 I noted that the company had a current ratio of 3.8 for the year under review, which was above the desirable ratio of 1.5.  \uf0b7 I noted that the company had a debt ratio of 27% as at the end of the financial year under review in comparison with the previous year; the debt ratio was 3.1% indicating an increase of 23.9% in the debt ratio over the one-year period.  \uf0b7 During implementation of the food and feed programme, NEC-Agro, and MODVA implemented the intervention without a Memorandum of understanding which clearly stipulates the responsibilities and obligations of each of the parties. This maize grain harvested by the entity was processed into Posho and supplied to MoDVA training schools which was not in line with the initial objectives of the intervention.  \uf0b7 I compared the farm equipment currently owned and available for use by NEC Agro with the desired number and category of equipment and observed that NEC is significantly under equipped."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 473, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["National Children Authority", "Human Capital Development", "Unqualified", "\uf0b7 The entity had a revised budgeted of UGX 818,624,500 in the year under review, which was all availed for spending on the planned activities. \uf0b7 Assessment of implementation of planned outputs revealed that only two (2) outputs with one (1) activity worth UGX 0.250Bn was fully implemented, two (2) outputs with one (1) activity worth UGX 0.053Bn was partially implemented while one (1) output with twelve (12) activites worth UGX 0.289 Bn was not implemented at all. \uf0b7 The National Children Authority does not have an approved staff establishment and salary structure, making it hard to ascertain the staff strength of the Authority. \uf0b7 The Authority does not carry out some of major functions as stipulated in the Children Act 2016, viz preparing a national data base on children, monitoring religious and charitable institutions which provide child care services among others. \uf0b7 The Authority neither utilized the services of internal audit of the Ministry of Gender, Labour and Social Development nor planned to recruit an internal audit. The Authority did not prepare and submit monthly procurement reports for the period under review as required."], "type": "table"}}, {"content": "473", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 473, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["National Enterprises Corporation (NEC) Construction works  and Engineering Limited.", "Governance and Security", "Unqualified", "\uf0b7 All the ten (10) (100%) individuals on the June 2023 payroll showed up for the physical headcount.  \uf0b7 All staff appointment letters did not have the Board minute extracts and the Board minutes evidencing appointment of individuals were not provided for verification. \uf0b7 NEC-Works has an operating margin of 5.9%, which is below 15% and below the 8.8% realized in the previous year 2021/22.  \uf0b7 The Company made profits of UGX.4,888,991,171 after tax in the year under review up from the profits of UGX.4,352,095,630 realized in the previous year, representing a rise in profits of 12.3%.  \uf0b7 The Company posted a return on assets of 4.4% which was a reduction from the performance of 7.5% posted in the previous year. The ROA is still below the generally acceptable safety threshold.  \uf0b7 The Company had a current ratio of 1.1 for the year under review, which was below the desirable ratio of 1.5. I further noted that the current ratio for the year decreased from a ratio of 1.3 recorded in the previous year.  \uf0b7 The Company had a debt ratio of 86.3% at the end of the financial year under review implying that majority of the company\u2019s assets are financed by debt.  \uf0b7 NEC Works Ltd had outstanding trade debtors of UGX.14,341,937,343 as of 30th June 2023 which was an increase of 13.4% from UGX.12,642,327,284 as of 30th June 2022  \uf0b7 I inspected a sample of ongoing construction projects currently being implemented by NEC-Works to assess the quality of works and progress of works and established that largely Projects were behind schedule."], ["National Enterprises Corporation (NEC  Farm Katonga)", "Agro-Industrialization", "Unqualified", "I noted that: \uf0b7 NFK had a negative operating margin of 2.2% from a positive operating margin of 15.8% in the previous year.  \uf0b7 The entity had a loss of UGX.70,601,539 during the year from a profit of UGX.253,263,582 in the previous year.  \uf0b7 NEC Farm Katonga\u2019s Return on Assets decreased to -0.6% from 2.6% recorded in the previous year.  \uf0b7 The Company had a current ratio of 39.2 during the year above the desirable current ratio of 1.5  \uf0b7 NEC Farm Katonga had receivables of UGX.699,059,050 at the end of the financial year, an increase of UGX.625,294,574 from UGX.73,764,476 of the previous financial year."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 474, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["National Children Authority", "Human Capital Development", "Unqualified", "\uf0b7 The entity had a revised budgeted of UGX 818,624,500 in the year under review, which was all availed for spending on the planned activities. \uf0b7 Assessment of implementation of planned outputs revealed that only two (2) outputs with one (1) activity worth UGX 0.250Bn was fully implemented, two (2) outputs with one (1) activity worth UGX 0.053Bn was partially implemented while one (1) output with twelve (12) activites worth UGX 0.289 Bn was not implemented at all. \uf0b7 The National Children Authority does not have an approved staff establishment and salary structure, making it hard to ascertain the staff strength of the Authority. \uf0b7 The Authority does not carry out some of major functions as stipulated in the Children Act 2016, viz preparing a national data base on children, monitoring religious and charitable institutions which provide child care services among others. \uf0b7 The Authority neither utilized the services of internal audit of the Ministry of Gender, Labour and Social Development nor planned to recruit an internal audit. The Authority did not prepare and submit monthly procurement reports for the period under review as required."], "type": "table"}}, {"content": "474", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 474, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Out of 10 non-uniformed employees on the payroll, nine (09) employees were fully verified, whereas one (01) employee was partially verified.  \uf0b7 Two (02) individuals on the entity payroll were above the statutory retirement age. \uf0b7 NEC Farm Katonga lacked minutes of appointment for its employees.  \uf0b7 Out of the UGX.1.1Bn budgeted and approved wage for the four financial years 2019/20 to 2022/23, UGX.1.4Bn had been spent representing a performance of 125%.  \uf0b7 Out of 95 approved positions, only 27 positions were filled leaving a gap of 68 positions.  \uf0b7 Out of the total budgeted revenue of UGX.4.4Bn for the Financial year, UGX.0.99Bn was collected resulting into an under performance of UGX.3.4Bn.  \uf0b7 (Performance of the Egypt Uganda Joint Model Farm)- Out of 15 deliverables with 20 activities, 14 activities had been fully implemented, four (04) activities partially implemented, while two (02) activities had not been implemented at all.  \uf0b7 NEC Farm Katonga did not prepare a joint Project work plan for the Egypt Uganda Joint Model Farm.  \uf0b7 (Performance of the Meat Export Support Services Project)- out of 12 planned activities, only three (03) had been fully implemented, eight (08) activities were partially implemented and one (01) activity not implemented at all.  \uf0b7 (Implementation of food and feed program)- the Company implemented this intervention on behalf of NEC Agro without a Memorandum of Understanding.  \uf0b7 Out of 600 acres of maize planted, 20 acres of maize were processed into silage which was fed to the animals under the Egypt-Uganda Joint Farm Project.  \uf0b7 Out of 47,000kgs of harvested maize, and 16,000kgs of harvested soya bean were used to feed animals owned by the Company while 1,167kgs of harvested beans were reserved for feeding farm staff and labourers.", null, null], ["National Enterprises Corporation (NEC  Uzima Limited)", "Governance and Security", "Unqualified", "\uf0b7 All the 17 employees representing 100% on the June 2023 Corporation payroll who appeared for the validation exercise presented all the pre-requisite documents/information to confirm their existence and regularity of recruitment.  \uf0b7 I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX. 2,019,891,371 Budgeted and approved wage funds for the four financial years, only UGX. 2,016,597,056 was spent.  \uf0b7 I was not provided with the minutes of appointment for the 17 staff employed by NEC UZIMA to confirm whether these individuals had genuine minutes of appointment."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 475, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["National Children Authority", "Human Capital Development", "Unqualified", "\uf0b7 The entity had a revised budgeted of UGX 818,624,500 in the year under review, which was all availed for spending on the planned activities. \uf0b7 Assessment of implementation of planned outputs revealed that only two (2) outputs with one (1) activity worth UGX 0.250Bn was fully implemented, two (2) outputs with one (1) activity worth UGX 0.053Bn was partially implemented while one (1) output with twelve (12) activites worth UGX 0.289 Bn was not implemented at all. \uf0b7 The National Children Authority does not have an approved staff establishment and salary structure, making it hard to ascertain the staff strength of the Authority. \uf0b7 The Authority does not carry out some of major functions as stipulated in the Children Act 2016, viz preparing a national data base on children, monitoring religious and charitable institutions which provide child care services among others. \uf0b7 The Authority neither utilized the services of internal audit of the Ministry of Gender, Labour and Social Development nor planned to recruit an internal audit. The Authority did not prepare and submit monthly procurement reports for the period under review as required."], "type": "table"}}, {"content": "475", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 475, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 NEC UZIMA LTD has an operating margin of 5.1% which is below the 15% recommended threshold. This performance is also below 6.2% realized in the previous year 2021/22.  \uf0b7 NEC UZIMA Ltd reported a profit of UGX. 164,752,517 after tax in the year under review down from profits of UGX. 191,429,713 realized in the previous year representing a decline in profits of 14%.  \uf0b7 For the year under review, NEC UZIMA posted a Return on Assets of 2.1%, almost close to the 1.9% posted in the previous year. The subsidiary is not making an endeavour to increasingly generate revenue from the use of its assets.  \uf0b7 I noted that the company had a current ratio of 2.4 for the year under review, which was above the desirable ratio of 1.5.  \uf0b7 I noted that the company had a debt ratio of 51% at the end of the financial year under review. The company does not have enough funds to meet its current debt obligations.  \uf0b7 Analysis of the Company\u2019s payables revealed an increase in payables from UGX. 1,333,582,039 the previous year to UGX. 1,825,350,372, representing an increase of 36% in payables.  \uf0b7 NEC UZIMA lacks an approved business case to enable comparison with the current market conditions in order to advise management if there was a need to review and update company assumptions given the current performance of the company and the current market conditions.", null, null], ["National Enterprise Corporation Luwero Industries Ltd", "Governance and Security", "Unqualified", "\uf0b7 Out of the UGX 6,830,602,864, budgeted and approved wage funds for the four financial years, only UGX 6,725,178,265 was spent giving rise to unspent balances amounting to UGX 105,424,599  \uf0b7 The entity had outstanding trade debtors amounting to UGX.4,799,772,822 at the close of the financial year 2022/2023.  \uf0b7 The Company has an operating margin of 49.4%, which is above the 15% benchmark.  \uf0b7 The Company made profits of UGX.8,049,073,124 after tax in the year under review up from profits of UGX.7,881,813,364.  \uf0b7 The Company posted a return on assets of 14.9% for the year under review.  \uf0b7 The Company had a current ratio of 23.2 for the year under review, which was above the desirable ratio of 1.5.  \uf0b7 The company had a debt ratio of 1.3 % as at the end of the financial year under review implying that most of the company\u2019s assets are financed by other sources other than debt."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 476, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["National Children Authority", "Human Capital Development", "Unqualified", "\uf0b7 The entity had a revised budgeted of UGX 818,624,500 in the year under review, which was all availed for spending on the planned activities. \uf0b7 Assessment of implementation of planned outputs revealed that only two (2) outputs with one (1) activity worth UGX 0.250Bn was fully implemented, two (2) outputs with one (1) activity worth UGX 0.053Bn was partially implemented while one (1) output with twelve (12) activites worth UGX 0.289 Bn was not implemented at all. \uf0b7 The National Children Authority does not have an approved staff establishment and salary structure, making it hard to ascertain the staff strength of the Authority. \uf0b7 The Authority does not carry out some of major functions as stipulated in the Children Act 2016, viz preparing a national data base on children, monitoring religious and charitable institutions which provide child care services among others. \uf0b7 The Authority neither utilized the services of internal audit of the Ministry of Gender, Labour and Social Development nor planned to recruit an internal audit. The Authority did not prepare and submit monthly procurement reports for the period under review as required."], "type": "table"}}, {"content": [["", "\uf0b7 NEC UZIMA LTD has an operating margin of 5.1% which is below the 15% recommended threshold. This performance is also below 6.2% realized in the previous year 2021/22.  \uf0b7 NEC UZIMA Ltd reported a profit of UGX. 164,752,517 after tax in the year under review down from profits of UGX. 191,429,713 realized in the previous year representing a decline in profits of 14%.  \uf0b7 For the year under review, NEC UZIMA posted a Return on Assets of 2.1%, almost close to the 1.9% posted in the previous year. The subsidiary is not making an endeavour to increasingly generate revenue from the use of its assets.  \uf0b7 I noted that the company had a current ratio of 2.4 for the year under review, which was above the desirable ratio of 1.5.  \uf0b7 I noted that the company had a debt ratio of 51% at the end of the financial year under review. The company does not have enough funds to meet its current debt obligations.  \uf0b7 Analysis of the Company\u2019s payables revealed an increase in payables from UGX. 1,333,582,039 the previous year to UGX. 1,825,350,372, representing an increase of 36% in payables.  \uf0b7 NEC UZIMA lacks an approved business case to enable comparison with the current market conditions in order to advise management if there was a need to review and update company assumptions given the current performance of the company and the current market conditions.", null, null], ["National Enterprise Corporation Luwero Industries Ltd", "Governance and Security", "Unqualified", "\uf0b7 Out of the UGX 6,830,602,864, budgeted and approved wage funds for the four financial years, only UGX 6,725,178,265 was spent giving rise to unspent balances amounting to UGX 105,424,599  \uf0b7 The entity had outstanding trade debtors amounting to UGX.4,799,772,822 at the close of the financial year 2022/2023.  \uf0b7 The Company has an operating margin of 49.4%, which is above the 15% benchmark.  \uf0b7 The Company made profits of UGX.8,049,073,124 after tax in the year under review up from profits of UGX.7,881,813,364.  \uf0b7 The Company posted a return on assets of 14.9% for the year under review.  \uf0b7 The Company had a current ratio of 23.2 for the year under review, which was above the desirable ratio of 1.5.  \uf0b7 The company had a debt ratio of 1.3 % as at the end of the financial year under review implying that most of the company\u2019s assets are financed by other sources other than debt."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 476, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["National Children Authority", "Human Capital Development", "Unqualified", "\uf0b7 The entity had a revised budgeted of UGX 818,624,500 in the year under review, which was all availed for spending on the planned activities. \uf0b7 Assessment of implementation of planned outputs revealed that only two (2) outputs with one (1) activity worth UGX 0.250Bn was fully implemented, two (2) outputs with one (1) activity worth UGX 0.053Bn was partially implemented while one (1) output with twelve (12) activites worth UGX 0.289 Bn was not implemented at all. \uf0b7 The National Children Authority does not have an approved staff establishment and salary structure, making it hard to ascertain the staff strength of the Authority. \uf0b7 The Authority does not carry out some of major functions as stipulated in the Children Act 2016, viz preparing a national data base on children, monitoring religious and charitable institutions which provide child care services among others. \uf0b7 The Authority neither utilized the services of internal audit of the Ministry of Gender, Labour and Social Development nor planned to recruit an internal audit. The Authority did not prepare and submit monthly procurement reports for the period under review as required."], "type": "table"}}, {"content": "476", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 476, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["National Forestry Authority (NFA)", "Natural resources, environment, climate change, land and water", "Unqualified", "\uf0b7 The Authority collected NTR of UGX 12.6Bn out of the estimated UGX 17.19Bn representing a performance of 73.3%.  \uf0b7 Out of the budgeted revenue of UGX 29.24Bn only UGX 24.94Bn (85.3%) was warranted. Of these warrants, UGX 24.2Bn (97%) was absorbed by the Authority leaving unspent balance of UGX 0.74Bn. Of the 4 outputs with 57 fully quantified activities, 27 activities (47%) were fully implemented, 14 activities (25%) were partially implemented, while 16 activities (28%) remained unimplemented.  \uf0b7 Out of 360 employees on National Forestry Authority February 2023 salary payroll, a total of 359, (99.7%) were fully verified while 1 (0.3%) did not show up.  \uf0b7 For the period 2019/20 to 2022/23, out of the UGX 35,488,193,196 Budgeted and approved wage funds for the four financial years, only UGX 33,839,629,039 was spent giving rise to unspent balances amounting to UGX 1,648,564,157.  \uf0b7 The entity incurred expenditure of UGX 17,760,000 to settle rental bills for various Authority offices and charged it to contract staff salaries. Relatedly, the Authority paid UGX 476,061,583 to patrolmen from the salary code instead of allowance code.  \uf0b7 The Authority had receivables totalling to UGX.6.8Bn at the closure of the financial year under review.  \uf0b7 The Authority had one project (IFPA-CD) that was eligible for consolidation, but its transactions were not consolidated in the Authority financial statements contrary to Financial Reporting guidelines.  \uf0b7 The Authority spent UGX 183,724,764 in respect of fines and penalties during the year under review. This was wasteful as the cases could have been avoided.  \uf0b7 A review of the Annual Performance Report revealed that of the 122 illegal land titles submitted to MoLHUD for cancellation only 2 had been cancelled.  \uf0b7 I noted that Eco-Tourism Guidelines have not been approved since their development in April 2014.  \uf0b7 I noted that Six (6) eco-tourism sites in Kajjansi and Lutoboka CFRs were operating without a license.  \uf0b7 The Board has been operating with only five of the seven members including the Executive Director who is an ex-official in the board."], ["National Housing Construction Company Limited (NHCCL)", "Sustainable Urbanisation & Housing", "Unqualified", "\uf0b7 There was unutilized Wage of UGX 2,353,827,783 for the last four financial years 2019/20 to 2022-23  \uf0b7 Understaffing was observed at NHCCL. The Company engages staff on temporal arrangements whenever projects come on board. These are not in the structure."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 477, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["National Children Authority", "Human Capital Development", "Unqualified", "\uf0b7 The entity had a revised budgeted of UGX 818,624,500 in the year under review, which was all availed for spending on the planned activities. \uf0b7 Assessment of implementation of planned outputs revealed that only two (2) outputs with one (1) activity worth UGX 0.250Bn was fully implemented, two (2) outputs with one (1) activity worth UGX 0.053Bn was partially implemented while one (1) output with twelve (12) activites worth UGX 0.289 Bn was not implemented at all. \uf0b7 The National Children Authority does not have an approved staff establishment and salary structure, making it hard to ascertain the staff strength of the Authority. \uf0b7 The Authority does not carry out some of major functions as stipulated in the Children Act 2016, viz preparing a national data base on children, monitoring religious and charitable institutions which provide child care services among others. \uf0b7 The Authority neither utilized the services of internal audit of the Ministry of Gender, Labour and Social Development nor planned to recruit an internal audit. The Authority did not prepare and submit monthly procurement reports for the period under review as required."], "type": "table"}}, {"content": [["National Forestry Authority (NFA)", "Natural resources, environment, climate change, land and water", "Unqualified", "\uf0b7 The Authority collected NTR of UGX 12.6Bn out of the estimated UGX 17.19Bn representing a performance of 73.3%.  \uf0b7 Out of the budgeted revenue of UGX 29.24Bn only UGX 24.94Bn (85.3%) was warranted. Of these warrants, UGX 24.2Bn (97%) was absorbed by the Authority leaving unspent balance of UGX 0.74Bn. Of the 4 outputs with 57 fully quantified activities, 27 activities (47%) were fully implemented, 14 activities (25%) were partially implemented, while 16 activities (28%) remained unimplemented.  \uf0b7 Out of 360 employees on National Forestry Authority February 2023 salary payroll, a total of 359, (99.7%) were fully verified while 1 (0.3%) did not show up.  \uf0b7 For the period 2019/20 to 2022/23, out of the UGX 35,488,193,196 Budgeted and approved wage funds for the four financial years, only UGX 33,839,629,039 was spent giving rise to unspent balances amounting to UGX 1,648,564,157.  \uf0b7 The entity incurred expenditure of UGX 17,760,000 to settle rental bills for various Authority offices and charged it to contract staff salaries. Relatedly, the Authority paid UGX 476,061,583 to patrolmen from the salary code instead of allowance code.  \uf0b7 The Authority had receivables totalling to UGX.6.8Bn at the closure of the financial year under review.  \uf0b7 The Authority had one project (IFPA-CD) that was eligible for consolidation, but its transactions were not consolidated in the Authority financial statements contrary to Financial Reporting guidelines.  \uf0b7 The Authority spent UGX 183,724,764 in respect of fines and penalties during the year under review. This was wasteful as the cases could have been avoided.  \uf0b7 A review of the Annual Performance Report revealed that of the 122 illegal land titles submitted to MoLHUD for cancellation only 2 had been cancelled.  \uf0b7 I noted that Eco-Tourism Guidelines have not been approved since their development in April 2014.  \uf0b7 I noted that Six (6) eco-tourism sites in Kajjansi and Lutoboka CFRs were operating without a license.  \uf0b7 The Board has been operating with only five of the seven members including the Executive Director who is an ex-official in the board."], ["National Housing Construction Company Limited (NHCCL)", "Sustainable Urbanisation & Housing", "Unqualified", "\uf0b7 There was unutilized Wage of UGX 2,353,827,783 for the last four financial years 2019/20 to 2022-23  \uf0b7 Understaffing was observed at NHCCL. The Company engages staff on temporal arrangements whenever projects come on board. These are not in the structure."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 477, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["National Children Authority", "Human Capital Development", "Unqualified", "\uf0b7 The entity had a revised budgeted of UGX 818,624,500 in the year under review, which was all availed for spending on the planned activities. \uf0b7 Assessment of implementation of planned outputs revealed that only two (2) outputs with one (1) activity worth UGX 0.250Bn was fully implemented, two (2) outputs with one (1) activity worth UGX 0.053Bn was partially implemented while one (1) output with twelve (12) activites worth UGX 0.289 Bn was not implemented at all. \uf0b7 The National Children Authority does not have an approved staff establishment and salary structure, making it hard to ascertain the staff strength of the Authority. \uf0b7 The Authority does not carry out some of major functions as stipulated in the Children Act 2016, viz preparing a national data base on children, monitoring religious and charitable institutions which provide child care services among others. \uf0b7 The Authority neither utilized the services of internal audit of the Ministry of Gender, Labour and Social Development nor planned to recruit an internal audit. The Authority did not prepare and submit monthly procurement reports for the period under review as required."], "type": "table"}}, {"content": "477", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 477, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "", "", "\uf0b7 During financial performance assessment, there was remarked improvement in profits after tax, return on assets, interest cover and debt to equity ratios. However, these were still below the industry standard.  \uf0b7 Failure to implement board resolutions.  \uf0b7 There was encroachment on Company land  \uf0b7 Failure to comply with statutory deductions of NSSF and withholding tax  \uf0b7 Delayed/incomplete projects where capital has been tied up and also customers were getting frustrated with the delays hindering them to occupy the units they had already deposited on."], ["National Identification and Registration Authority (NIRA)", "Governance and security", "Unqualified", "I noted that: \uf0b7 NIRA budgeted to collect UGX.15Bn however, by the end of the year, only UGX.7.04Bn had been collected, representing a 47% performance.  \uf0b7 Out of the approved budget of UGX.60.89Bn from the various programmes, UGX.49.62Bn was warranted, resulting in a shortfall of UGX.11.26Bn, representing 82% performance. Out of the total warrants of UGX.49.6Bn availed to the entity during the year, UGX.48.2Bn was utilised, resulting in unutilised warrants of UGX.1.46Bn representing 97% utilisation.  \uf0b7 The budgets for four (4) outputs assessed were not supported by individual activity costing and budgets.  \uf0b7 Five (5) outputs had been fully quantified with a total of forty (40) activities worth UGX.24Bn however all activities were partially implemented.  \uf0b7 Over the last six years, NIRA planned to register eligible aliens. In the current financial year 2022/2023, NIRA planned to register 30,000 aliens however, to date, no aliens have been registered.  \uf0b7 NIRA registered a reduction in registrations of births, deaths and adoptions despite having the same or more staff, with the rate of registrations contracting by 20%, 53%, and 29% for births, deaths and adoptions respectively, in the financial year 2022/2023  \uf0b7 Information about births and deaths occurring in Uganda is housed in the Mobile Vital Records System (MVRS); however, this system is not integrated with the National Security Information System, which manages all identification information about Ugandan citizens and prints national IDs.  \uf0b7 The supporting documents attained at the time of application for a birth or death certificate for example, the receipt of payment, copy of national IDs for parents, notification of birth, and certificate of cause of death, are not stored in the Mobile Vital Records System (MVRS) but are stored as hard copy files."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 478, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["National Children Authority", "Human Capital Development", "Unqualified", "\uf0b7 The entity had a revised budgeted of UGX 818,624,500 in the year under review, which was all availed for spending on the planned activities. \uf0b7 Assessment of implementation of planned outputs revealed that only two (2) outputs with one (1) activity worth UGX 0.250Bn was fully implemented, two (2) outputs with one (1) activity worth UGX 0.053Bn was partially implemented while one (1) output with twelve (12) activites worth UGX 0.289 Bn was not implemented at all. \uf0b7 The National Children Authority does not have an approved staff establishment and salary structure, making it hard to ascertain the staff strength of the Authority. \uf0b7 The Authority does not carry out some of major functions as stipulated in the Children Act 2016, viz preparing a national data base on children, monitoring religious and charitable institutions which provide child care services among others. \uf0b7 The Authority neither utilized the services of internal audit of the Ministry of Gender, Labour and Social Development nor planned to recruit an internal audit. The Authority did not prepare and submit monthly procurement reports for the period under review as required."], "type": "table"}}, {"content": "478 \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 478, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- A significant number of health centres in the country do not have access to the MVRS due to lack of internet, electricity, laptops, and printers.\n- NIRA issues birth and death certificates to aliens, each at a fee of USD 40. However, contrary to the Registration of Persons Act, these birth and death certificates do not contain the Alien Identification Numbers.\n- 26,823,321 Ugandans had registered for National IDs, reflecting 59% of the population, while 16,921,036 had been issued with national identity cards, reflecting 63% of those registered.\n- The Authority is behind schedule for the mass enrolment and renewal exercise.\n- The Personalisation machines use laser diodes to personalise cards; however, these have surpassed the recommended operational lifetime of 10,000 hours, resulting in diminished picture quality and the presence of lines on cards. Further, the Authority uses old registration kits procured in 2010 and 2014.\n- Several registration offices are understaffed, with most district registration offices having two officers instead of the recommended four staff.\n- There were several inconsistencies during the physical headcount exercise conducted as part of the Special Audit on Payroll as the NIRA information in the database and National IDs was compared against the physical person.\n- From review of the activity reports for the registration of S1s & S2s, only 490,168 students were registered, and only 44,951 students were issued with National IDs. I further observed that there were no established targets for this activity to enable one to evaluate its performance.\n- Out of 410 employees, a total of 407 (99.3%) who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified.\n- Three (3) employees on the payroll did not appear for the validation.\n- One (1) individual whose name was not on the payroll appeared for the validation exercise with all pre-requisite documents.\n- Six (6) employees on the main payroll had inconsistencies in their names, NINs, dates of birth and gender captured in the main and short-term contract payrolls and data captured by NIRA on the National Identity cards.\n- Out of the UGX.98.178Bn budgeted and approved wage funds for the four financial years 2019/20 to 2022/23, only UGX. 91.031Bn was spent, giving rise to unspent balances amounting to UGX.7.146Bn\n- NIRA Over\u2013remitted UGX.410.70Mn and under-remitted UGX.208.718Mn worth of statutory deductions\n- NIRA under-remitted non-statutory deductions of UGX.4.848Mn during the period.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 479, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "479", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 479, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Out of 856 approved positions, a total of 410 positions were filled, leaving a gap of 446 vacant positions.  \uf0b7 NIRA delayed deleting seven (7) employees who left the entity from the payroll. As a result, the entity irregularly paid them salaries amounting to UGX.10.846Mn", null, null], ["National Information Technologies Authority (NITAU)", "Digital transformation", "Unqualified", "\uf0b7 I noted that National Information Technology Authority had approved NTR estimates of UGX.28Bn for the FY 2022/2023, out of which UGX.14.6Bn was collected representing a 52% performance.  \uf0b7 NITA had an approved budget of UGX.61.98Bn from various programmes, out of which UGX.55.16Bn was warranted representing an 89% performance.  \uf0b7 The Authority reported payables as at 30th June 2023 of UGX.40.2Bn. I noted that this position had increased from UGX.21.8Bn (i.e. 85%) as at the beginning of the year under review. I further noted that from the opening payables of UGX.21.8Bn, only UGX.6.3Bn (i.e. 29%) was paid during the year.  \uf0b7 A total of 80 (97.6%) employees of NITA who appeared for the validation exercise out of 82 employees presented all the pre-requisite documents/information and were fully verified, and two (2) (2.4%) employees were not verified.  \uf0b7 A total of 4 employees on the Main payroll had inconsistencies in their names, NINs, dates of birth and gender captured in the main and short-term contract payrolls and data captured by NIRA on the National Identity cards. Inconsistent information undermines the integrity of the entity\u2019s records and may complicate the employee service history and retirement procedures.  \uf0b7 The entity paid its employees on wrong scales/notches leading to overpayments of UGX.0.194Mn to 7 employees. Over\u2013remittance of UGX.0.122Mn of statutory deductions were made by the entity during the period.  \uf0b7 I noted that the Authority did not recover government of Uganda National Social Security Fund (NSSF) contribution from gratuity payment for the FY 2022/23 worth UGX.0.169Mn.  \uf0b7 I noted that 173 MDAs had been invoiced a total amount of UGX.34.6Bn as at end of FY 2022/2023. However only UGX.22Bn was realized representing 59% payment. The failure to consolidate these entities on the ICT budget leads to increase in ICT arrears at the respective entities."], ["National Library of  Uganda (NLU)", "Human Capital Development", "Qualified", "\uf0b7 Out of a budget of UGX.1.813Bn, only UGX.1.133Bn was realized resulting in a shortfall of UGX 0.680Bn (20%) hence affecting the implementation of some planned activities.  \uf0b7 Two (2) outputs with five (5) activities worth UGX 0.041Bn were fully implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 480, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": [["", "\uf0b7 Out of 856 approved positions, a total of 410 positions were filled, leaving a gap of 446 vacant positions.  \uf0b7 NIRA delayed deleting seven (7) employees who left the entity from the payroll. As a result, the entity irregularly paid them salaries amounting to UGX.10.846Mn", null, null], ["National Information Technologies Authority (NITAU)", "Digital transformation", "Unqualified", "\uf0b7 I noted that National Information Technology Authority had approved NTR estimates of UGX.28Bn for the FY 2022/2023, out of which UGX.14.6Bn was collected representing a 52% performance.  \uf0b7 NITA had an approved budget of UGX.61.98Bn from various programmes, out of which UGX.55.16Bn was warranted representing an 89% performance.  \uf0b7 The Authority reported payables as at 30th June 2023 of UGX.40.2Bn. I noted that this position had increased from UGX.21.8Bn (i.e. 85%) as at the beginning of the year under review. I further noted that from the opening payables of UGX.21.8Bn, only UGX.6.3Bn (i.e. 29%) was paid during the year.  \uf0b7 A total of 80 (97.6%) employees of NITA who appeared for the validation exercise out of 82 employees presented all the pre-requisite documents/information and were fully verified, and two (2) (2.4%) employees were not verified.  \uf0b7 A total of 4 employees on the Main payroll had inconsistencies in their names, NINs, dates of birth and gender captured in the main and short-term contract payrolls and data captured by NIRA on the National Identity cards. Inconsistent information undermines the integrity of the entity\u2019s records and may complicate the employee service history and retirement procedures.  \uf0b7 The entity paid its employees on wrong scales/notches leading to overpayments of UGX.0.194Mn to 7 employees. Over\u2013remittance of UGX.0.122Mn of statutory deductions were made by the entity during the period.  \uf0b7 I noted that the Authority did not recover government of Uganda National Social Security Fund (NSSF) contribution from gratuity payment for the FY 2022/23 worth UGX.0.169Mn.  \uf0b7 I noted that 173 MDAs had been invoiced a total amount of UGX.34.6Bn as at end of FY 2022/2023. However only UGX.22Bn was realized representing 59% payment. The failure to consolidate these entities on the ICT budget leads to increase in ICT arrears at the respective entities."], ["National Library of  Uganda (NLU)", "Human Capital Development", "Qualified", "\uf0b7 Out of a budget of UGX.1.813Bn, only UGX.1.133Bn was realized resulting in a shortfall of UGX 0.680Bn (20%) hence affecting the implementation of some planned activities.  \uf0b7 Two (2) outputs with five (5) activities worth UGX 0.041Bn were fully implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 480, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "480", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 480, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Eleven (11) outputs with twenty-three (23) activities worth UGX.0.903Bn were partially implemented.  \uf0b7 One (01) output with three (3) activities worth UGX 0.053 were not implemented. \uf0b7 Out of 32 approved positions, only 21 positions (65%) were filled leaving 11 (35%) vacant positions.", null, null], ["National Lotteries and Gaming Regulatory Board (NLGRB)", "Community mobilization and mindset change Development plan implementation Digital transformation Governance and security Private sector development Public sector transformation", "Unqualified", "\uf0b7 National Lotteries and Gaming Regulatory Board (NLGRB) had an approved NTR estimate of UGX.3.945Bn for the FY 2022/2023, out of which UGX.3.233Bn had been collected representing a 98.6% performance.  \uf0b7 NLGRB had an approved budget of UGX.8.082Bn from various programmes out of which UGX.6.473Bn was warranted, resulting in a shortfall of UGX.1.609Bn representing an 80% performance.  \uf0b7 Out of 41 employees on NLGRB February 2023 salary payroll, a total of 30 (73%) employees of NLGRB who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified, 10 (24%) partially verified, while 1 (2%) did not show up and were not verified.  \uf0b7 NLGRB had 51 approved positions, out of which a total of 40 positions were filled leaving a gap of 11 vacant positions.  \uf0b7 NLGRB had failed to update the staff establishment to match the entity\u2019s current needs."], ["National  Oil Palm Project (NOPP)", "Agro-Industrialization", "Unqualified", "\uf0b7 The Project profile was prepared by the Accounting Officer for this project before the project was operationalized by the entity.  \uf0b7 A pre-feasibility study and detailed feasibility study were undertaken prior to the execution of the Project.  \uf0b7 The total cumulative disbursements to date were less than expected as per the project financing agreement and the government has paid commitment fees amounting to UGX.507,448,339 on un-disbursed donor funds.  \uf0b7 I sampled nine (9) activities worth UGX.48.818Bn and noted that targets for two (2) activities worth UGX.12.885Bn had been fully achieved while targets for the remaining seven (7) activities worth UGX.35.933Bn were yet to be achieved.  \uf0b7 The Project received all the budgeted funds of UGX.48.74Bn and only UGX.25.046Bn was spent on NOPP activities, while UGX.3.285bn was repurposed to other MAAIF activities leaving UGX.20.408Bn as unspent. This affected implementation of project activities.  \uf0b7 The project had delays in implementation of seven (7) activities which affected service delivery."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 481, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 Out of 856 approved positions, a total of 410 positions were filled, leaving a gap of 446 vacant positions.  \uf0b7 NIRA delayed deleting seven (7) employees who left the entity from the payroll. As a result, the entity irregularly paid them salaries amounting to UGX.10.846Mn", "None", "None"], "type": "table"}}, {"content": "481", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 481, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["National  Oil Seed Project (NOSP) Component 1 IFAD Loan No. 200000328100 (NOSP-MAAIF)", "Agro-Industrialization", "Unqualified", "\uf0b7 I noted delays to commence the project arising from lengthy approval and procurement processes.  \uf0b7 I noted that only UGX.10,676,864,814 was disbursed out of the expected cumulative disbursement of UGX.97,395,000,000.  \uf0b7 Out of the approved budget of UGX. 37,660,000,000 for the financial year 2022/2023, UGX.11,982,789,135 was available for spending, resulting in a shortfall of UGX. 25,677,210,865.  \uf0b7 Out of the total available funds of UGX. 11,982,789,135 only UGX. 3,323,718,000 was spent resulting into unspent balance of UGX. 8,659,071,135.  \uf0b7 I noted that key project activities such as Procurement of 12 vehicles for hubs and PCU, Sensitization and launching of the completed irrigation systems was not conducted and operationalisation of all the six (6) hubs in 75 districts were not implemented during the year."], ["National Physical Planning Board (NPPB)", "Sustainable Urbanisation & Housing", "Unqualified", "\uf0b7 Out of the budget of UGX 4.027Bn, only UGX 2.702Bn was available for spending resulting in a shortfall of UGX 1.324Bn, (33%).  \uf0b7 Out of nineteen (19) planned outputs only four (4) activities worth UGX 0.251Bn were fully implemented, eleven (11) activities worth UGX 0.628 Bn were partially, while four (4) activities worth UGX 1.105Bn remained unimplemented.  \uf0b7 The entity accumulated domestic arrears of UGX 150,000,000 contrary to the commitment control system."], ["National Planning Authority", "Agro-industrialization Development plan implementation Human capital development Mineral development Natural resources, environment, climate change, land and water Private sector development", "Unqualified", "\uf0b7 The entity budgeted to collect UGX.0.01Bn during the year however, no NTR was collected.  \uf0b7 The entity had an approved budget of UGX.46,193,192,910 out of which UGX.44,995,581,953 was warranted, resulting in a shortfall of UGX.1,197,610,957 representing a 97.4% performance. All the funds were utilised.  \uf0b7 All ten (10) outputs assessed were not supported by individual activity costing and budgets.  \uf0b7 Three (3) activities were partially implemented, while 10 activities remained unimplemented.  \uf0b7 All 137 employees of the Authority were validated while three (3) individuals whose names were not on the Authority's April 2023 permanent payroll appeared for the validation exercise.  \uf0b7 30 employees on the payroll had inconsistencies in their names, NINs, dates of birth and gender captured in the payroll and data captured by NIRA on the National Identity cards."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 482, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 Out of 856 approved positions, a total of 410 positions were filled, leaving a gap of 446 vacant positions.  \uf0b7 NIRA delayed deleting seven (7) employees who left the entity from the payroll. As a result, the entity irregularly paid them salaries amounting to UGX.10.846Mn", "None", "None"], "type": "table"}}, {"content": "482", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 482, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "Public sector transformation Regional balanced development", "", "\uf0b7 The Authority had an approved staff establishment of 181 out of which 139 positions were filled leaving 41 (22%) unfilled.  \uf0b7 A comparison of the budget figures and the actual payments in respect of the payroll revealed an under-absorption of UGX.3,822,504.  \uf0b7 An Assistant Coordinator African Peer Review Mechanisms and Partnerships was recruited on a renewable contract of five years following his early retirement from Ministry of Local Government.  \uf0b7 The specific projects for expanding/scaling up provision of industrial production infrastructure and facilities in all regions were not specified.  \uf0b7 At the time of audit in October 2023, which was the third year of implementation of the NDP III, sixteen (16) rolled over projects from NDP II to NDP III were still incomplete.  \uf0b7 NPA has not adequately monitored the implementation of irrigation schemes.  \uf0b7 11 MDAs had not prepared strategic plans.  \uf0b7 There are no comprehensive and approved service delivery standards for the various programs and outcomes.  \uf0b7 There were gaps in the implementation of the program approach such as failure to amend the existing laws, sector set up in Parliament, Local Governments are not represented on the Programme Working Groups and challenges in owning the targets and the deliverables.  \uf0b7 NPA had not prepared regional plans for the different regions of the country except Northern and Kasese regions while preparation of the plans for Karamoja was on going."], ["National Population Council (NPC)", "Community mobilization and mindset change Human capital development", "Unqualified", "\uf0b7 The National Population Council had approved NTR estimates of UGX.78M for the FY 2022/2023. However, the Council did not collect any NTR, representing a 0% performance.  \uf0b7 NPC had an approved budget of UGX.13.734Bn from various programmes out of which UGX.10.13Bn, was warranted representing a 73.76% performance.  \uf0b7 A total of 29 of NPC employees (i.e. 49%) who appeared for the validation exercise, presented all the pre-requisite documents/information and were fully verified, while 27 (i.e.46%) were partially verified, and 3 (i.e. 5%) did not show up and were not verified.  \uf0b7 Out of 86 approved positions, NPC had a total of 59 positions filled, leaving a gap of 27 vacant positions.  \uf0b7 I draw attention to the disclosure by the Accounting Officer under Note 1(a)(iv) of the Notes to the financial statements, in regard to the planned mainstreaming of"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 483, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 Out of 856 approved positions, a total of 410 positions were filled, leaving a gap of 446 vacant positions.  \uf0b7 NIRA delayed deleting seven (7) employees who left the entity from the payroll. As a result, the entity irregularly paid them salaries amounting to UGX.10.846Mn", "None", "None"], "type": "table"}}, {"content": "483", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 483, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "the functions of the Authority under the Ministry responsible for finance. The Council may cease to exist in its current form in the next accounting period.  \uf0b7 I noted that NPC had failed to fully operationalize the National Population Databank. This delay may deny the stakeholders of useful data for planning and will ultimately affect decision making on population related issues.", null, null], ["National Pipeline Company", "Sustainable Development of Petroleum Resources", "Unqualified", "\uf0b7 I noted that the overall progress on the EACOP project was 30% as at 30th June 2023\\. The status of key milestones was; Engineering \u2013 61%, Procurement-43% and Construction \u2013 4%.  \uf0b7 Land acquisition in Uganda was at 84% which poses community related risks to the project.  \uf0b7 The petroleum stock levels at JST have an average buffer of 5.4 million litres which is below the standard requirement of 70 Million Litres, a shortage of 92%.  \uf0b7 I noted unexplained variances between the closing balances of the offloading meter readings and their opening balances (adjusted for receipts). For instance PMS had variances of 3,175,963,2,707,195, and 917,805 litres in the months of January, February, and December, respectively."], ["National Social Security Fund (NSSF)", "Private Sector Development", "Unqualified", "\uf0b7 The entity had accumulated deficit of UGX.794 billion resulting from allocation of interest to members' accounts exceeding amounts available for the allocation of interest. As a result, accumulated members' funds exceed total fund assets by UGX.508 billion.  \uf0b7 Out of the UGX.58 billion unallocated members\u2019 contributions as at 30th June 2023, UGX.32 billion of these relate to periods earlier than Financial Year (FY) 2021. These contributions have moved by UGX.4.3 billion from their position as at FY 2021 of UGX.36.3 billion.  \uf0b7 Further to the above, there were unallocated members\u2019 funds for FY 2023 alone of UGX.18 billion, of which UGX.10.7 billion was allocated in July 2023."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 484, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 Out of 856 approved positions, a total of 410 positions were filled, leaving a gap of 446 vacant positions.  \uf0b7 NIRA delayed deleting seven (7) employees who left the entity from the payroll. As a result, the entity irregularly paid them salaries amounting to UGX.10.846Mn", "None", "None"], "type": "table"}}, {"content": [["", "the functions of the Authority under the Ministry responsible for finance. The Council may cease to exist in its current form in the next accounting period.  \uf0b7 I noted that NPC had failed to fully operationalize the National Population Databank. This delay may deny the stakeholders of useful data for planning and will ultimately affect decision making on population related issues.", null, null], ["National Pipeline Company", "Sustainable Development of Petroleum Resources", "Unqualified", "\uf0b7 I noted that the overall progress on the EACOP project was 30% as at 30th June 2023\\. The status of key milestones was; Engineering \u2013 61%, Procurement-43% and Construction \u2013 4%.  \uf0b7 Land acquisition in Uganda was at 84% which poses community related risks to the project.  \uf0b7 The petroleum stock levels at JST have an average buffer of 5.4 million litres which is below the standard requirement of 70 Million Litres, a shortage of 92%.  \uf0b7 I noted unexplained variances between the closing balances of the offloading meter readings and their opening balances (adjusted for receipts). For instance PMS had variances of 3,175,963,2,707,195, and 917,805 litres in the months of January, February, and December, respectively."], ["National Social Security Fund (NSSF)", "Private Sector Development", "Unqualified", "\uf0b7 The entity had accumulated deficit of UGX.794 billion resulting from allocation of interest to members' accounts exceeding amounts available for the allocation of interest. As a result, accumulated members' funds exceed total fund assets by UGX.508 billion.  \uf0b7 Out of the UGX.58 billion unallocated members\u2019 contributions as at 30th June 2023, UGX.32 billion of these relate to periods earlier than Financial Year (FY) 2021. These contributions have moved by UGX.4.3 billion from their position as at FY 2021 of UGX.36.3 billion.  \uf0b7 Further to the above, there were unallocated members\u2019 funds for FY 2023 alone of UGX.18 billion, of which UGX.10.7 billion was allocated in July 2023."], ["National Water and Sewerage Cooperation", "Human capital development", "Unqualified", "\uf0b7 4 pieces of land had expired leases and are at risk of being allocated to other interested p Included in the receivables figure of UGX. 363,925,860,000 is UGX. 87,072,921,584 which is owed by Ministries, Departments and Agencies of Government of which only UGX 43,134,590,775 has been verified and a commitment made by the PSST to settle.  \uf0b7 Included in the receivables figure of UGX. 363,925,860,000 is UGX. 87,072,921,584 which is owed by Ministries, Departments and Agencies of Government of which only UGX 43,134,590,775 has been verified and a commitment made by the PSST to settle."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 484, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 Out of 856 approved positions, a total of 410 positions were filled, leaving a gap of 446 vacant positions.  \uf0b7 NIRA delayed deleting seven (7) employees who left the entity from the payroll. As a result, the entity irregularly paid them salaries amounting to UGX.10.846Mn", "None", "None"], "type": "table"}}, {"content": "484", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 484, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["National Women\u2019s Council (NWC)", "Human Capital Development", "Unqualified", "\uf0b7 Out of UGX 9.4Bn only UGX 9.1bn was realized hence a shortfall of UGX 0.3bn representing 3% of the overall budget.  \uf0b7 Four (4) outputs with eight (8) activities worth UGX 3.742Bn were fully implemented.  \uf0b7 Two (2) outputs with eight (8) activities worth UGX 0.747Bn were partially implemented."], ["National Youth Council (NYC)", "Human Capital Development", "Unqualified", "\uf0b7 Out of a budget of UGX.4.49Bn, only UGX.3.59Bn was received resulting in a shortfall of UGX.0.89 Bn (20%) hence affecting the implementation of some planned activities.  \uf0b7 Eight (8) outputs worth UGX.1.56Bn were fully implemented.  \uf0b7 Six (6) outputs worth UGX.0.9Bn were partially implemented.  \uf0b7 One (4) outputs worth UGX.0.09Bn were not implemented at all.  \uf0b7 Out of twelve (12) approved positions, only six (6) positions were filled leaving a gap of 6 vacant positions.  \uf0b7 UGX 189,877,615 relating to statutory deductions have not been remitted to URA and NSSF respectively over the years and Council risks facing litigation and resultant penalties for delayed settlement."], ["New  Vision Printing and Publishing Company Limited", "Public Sector Transformation", "Unqualified", "\uf0b7 As of 30th June 2023, the Company conducted an impairment assessment of its non-current assets in accordance with International Accounting Standard 36 (IAS 36\\) - Impairment of Assets. The test for impairment of assets compares the carrying value of Cash Generating Units (CGU) to the higher of their fair value less costs to sell or value in use (recoverable amount) which involves significant judgement and assumptions. This was therefore considered a Key audit matter.  \uf0b7 Management determined a 15-year useful life for its intangible assets, primarily the content development related to instructional materials used in primary and secondary education. I considered this a key audit matter because of the significance and subjectivity of this estimation.  \uf0b7 Trade receivables amounting to UGX.2.9Bn have been long outstanding for over 2 years. The current receivables management approach does not reflect the reality of collections and is not aligned with the company\u2019s credit policy of 45 days.  \uf0b7 The company does not regularly carry out reconciliations between suppliers\u2019 statements and the underlying accounting records which could lead to payment errors, duplicate payments, and potential fraud."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 485, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 Out of 856 approved positions, a total of 410 positions were filled, leaving a gap of 446 vacant positions.  \uf0b7 NIRA delayed deleting seven (7) employees who left the entity from the payroll. As a result, the entity irregularly paid them salaries amounting to UGX.10.846Mn", "None", "None"], "type": "table"}}, {"content": "485", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 485, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Nile  Hotel International Limited (NHIL)", "Private Sector Development", "Unqualified", "I noted that: \uf0b7 Nile Hotel International Limited had an approved NTR estimate of UGX.2.40Bn for the FY 2022/2023, out of which UGX. 2.86Bn had been collected representing a 119.17% performance.  \uf0b7 NHIL had an approved budget of UGX.2.42Bn out of which UGX.2.41Bn was appropriated by the board, representing a 99.99% performance.  \uf0b7 NHIL had to implement seventeen (17) outputs with a total of twenty-three (23) activities during the year, at total expenditure of UGX.1.09Bn.  \uf0b7 Out of 4 employees on NHIL February 2023 salary payroll, a total of 4 (100%) employees of NHIL who appeared for the validation exercise presented all the pre- requisite documents/information and were fully verified.  \uf0b7 NHIL had 7 approved positions, out of which a total of 4 positions were filled leaving a gap of 3 vacant positions.  \uf0b7 NHIL had invested in Igongo Country Hotel and Cultural Centre and acquired 49% shareholding at a price of UGX.11Bn. NHIL failed to all the land owned by the hotel to the company registered.  \uf0b7 NHIL lost UGX.7.77Bn (69%) in this settlement signed on 01st September 2023, the parties agreed that URA pays a total of UGX.3.41Bn (31%) to NHIL, as full and final payment for the suit, contrary to the judgement (HCCA No 15 of 2017) where the amount owed as of 30th June 2023 was UGX.11.17Bn.  \uf0b7 NHIL had failed to develop to develop and implement policies, guidelines and strategic plans for its concessioners and stakeholders.  \uf0b7 NHIL had delayed in the redevelopment, refurbishment and failed to maintain the conference centre."], ["Northeastern road-corridor Asset Management Project (NERAMP)", "Integrated Transport Infrastructure & Services", "Unqualified", "\uf0b7 Out of the total expected cumulative disbursements of donor funds of USD 243,800,000, only USD 79,956,855 (32%) has been released leading to a variance of USD 163,843,145 yet the project has less than one year to end.  \uf0b7 Due to delays in absorption of funds, government has incurred a total of USD.8,823,700 in commitment fees.  \uf0b7 Out of the total expected cumulative disbursements of Government of Uganda Counterpart funding of USD.11,200,000, only USD.2,773,497 has been released leading to a variance of USD 8,426,503.  \uf0b7 The project had an approved budget of USD 46,000,000 for the financial year 2022/2023 out of which USD. 42,002,602 was available for spending resulting in a shortfall of USD.3,997,398 representing 91% performance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 486, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 Out of 856 approved positions, a total of 410 positions were filled, leaving a gap of 446 vacant positions.  \uf0b7 NIRA delayed deleting seven (7) employees who left the entity from the payroll. As a result, the entity irregularly paid them salaries amounting to UGX.10.846Mn", "None", "None"], "type": "table"}}, {"content": "486", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 486, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Out of the total available funds of USD.42,002,602, only USD.20,872,788 was spent resulting in unspent balance of USD.21,129,814 representing an absorption level of 50%.  \uf0b7 Payments to contractors are made beyond 28 days hence leading to interest charges of UGX.3,468,660,901.  \uf0b7 There was delayed World Bank clearances & approvals of proposed quarry sites & materials, delayed lifting of suspensions/stop work orders as a result of non- compliance to RAP & EHSS requirements by the Contractor.", null, null], ["Northern Uganda Resilience Initiative  Project Implemented  by Ministry of Water  and Environment (NURI)", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "\uf0b7 Absence of a project concept note as per the requirements of the Project Development Committee Guidelines, 2016.  \uf0b7 Failure to prepare a project profile per the requirements of the Project Development Committee Guidelines, 2016.  \uf0b7 Failure to undertake Feasibility studies before commencement of the Project.  \uf0b7 The Project was implemented without ever being on the PIP; it was off budget.  \uf0b7 The Project implemented sustainability measures during the implementation."], ["Norwegian Programme for Capacity Development in Higher Education And Research For Development (NORHED II)", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues"], ["Nursing First Miles-Must Project for the period ended 31st December 2022", "Human Capital Development", "Unqualified", "I observed that: \uf0b7 MUST Nursing First Miles Project had excess payments on items of supplies and other costs, worth USD.3,539.66.  \uf0b7 Out of the total available funds of USD.53,094 (UGX.197,815,501) for the period under review; USD.48,060.99 (UGX.179,063,714) was spent representing an absorption level of 91%, leaving a balance of USD.5,033.01 (UGX.18,751,787) (9%) unspent.  \uf0b7 Some employees were paid monthly salary from Nursing First Miles Project to a tune UGX.17,587,990 (translated to USD.4,720.64)."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 487, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 Out of 856 approved positions, a total of 410 positions were filled, leaving a gap of 446 vacant positions.  \uf0b7 NIRA delayed deleting seven (7) employees who left the entity from the payroll. As a result, the entity irregularly paid them salaries amounting to UGX.10.846Mn", "None", "None"], "type": "table"}}, {"content": "487", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 487, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Management purchased equipment worth UGX.5,959,500 (translated to USD.1,600), which were not listed in the budget and without prior written approval from the Hospital Investigator and Hospital Grant Administrator.", null, null], ["Nurture Research Training and Mentoring Program  for Career Development Under College of  Health Sciences Makerere University", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues."], ["Nyabyeya Forestry College (NFC)", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "\uf0b7 The Authority collected NTR of UGX UGX.0.36Bn out of the estimated UGX 2.0Bn representing a performance of 18%.  \uf0b7 The entity had an approved budget of UGX.17.66Bn from the various programmes out of which UGX.14.62Bn was warranted resulting in a shortfall of UGX.3.04Bn representing 83% performance.  \uf0b7 Out of the total warrants of UGX.14.62Bn availed to the entity during the year, UGX.14.51Bn was utilized resulting in un-utilized warrants of UGX.0.11Bn representing 99.2% utilization.  \uf0b7 I assessed the implementation of nine (9) outputs that had been fully quantified with a total of eighty-one (81) activities worth UGX.14.51Bn and noted that; none of the Outputs was fully implemented, Seven (7) outputs with seventy (70) activities worth UGX. 14.51Bn were partially implemented while Two (2) outputs with eleven (11) activities were not implemented at all.  \uf0b7 I reviewed the Authority\u2019s payroll and noted that out of 197 employees on UNMA February 2023 salary payroll, a total of 192 (97.5%) were fully verified, 0 (0%) partially verified, 0(0%) not verified, while 05(2.5%).  \uf0b7 Further review of the payroll revealed other anomalies including Individuals on the Payroll above the statutory retirement age, Individuals with Discrepancies in their name, Individuals without employee numbers, Individuals with minutes from board which could not be confirmed, Variances between the approved establishment and the filled positions, Illegal recruitment of contract staff, Unutilized funds on the salary code, and Payment of salaries off IPPS."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 488, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 Out of 856 approved positions, a total of 410 positions were filled, leaving a gap of 446 vacant positions.  \uf0b7 NIRA delayed deleting seven (7) employees who left the entity from the payroll. As a result, the entity irregularly paid them salaries amounting to UGX.10.846Mn", "None", "None"], "type": "table"}}, {"content": "488", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 488, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Office of the Auditor General (OAG)", "Governance and security", "", ""], ["Office of the Director  of Public Prosecutions (ODPP)", "Governance and Security", "Unqualified", "\uf0b7 The ODPP collected UGX.23,000,000 against the budgeted NTR of UGX.40,000,000. \uf0b7 The entity had an approved budget of UGX.95.36Bn from the various programmes, out of which UGX.75.34Bn was warranted, resulting in a shortfall of UGX.20.018Bn, representing a performance of 79%. Out of the total warrants of UGX.75.344Bn availed to the entity during the year, and UGX.74.696Bn was utilised, resulting in un-utilised warrants of UGX.0.648Bn representing 98% utilisation.  \uf0b7 The budgets for all the eighteen (18) outputs assessed were not supported by individual activity costing and budgets worth UGX.75.2Bn.  \uf0b7 Out of the 17 outputs implemented by the entity worth UGX.36.560Bn, three (03) outputs worth UGX.3.998Bn were fully implemented and 14 outputs worth UGX.32.562Bn were partially implemented.  \uf0b7 Out of 584 employees of ODPP on the February 2023 payroll, a total of 567 (97%) who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified. A total of 17 (3%) employees on the payroll did not appear for the validation and were categorised as follows;  o  10 employees were away for official duties and other genuine reasons and were left on the payroll, pending validation upon their return.  o  A total of 7 employees were confirmed to have absconded or retired by the time of validation. These were to be removed from the payroll in consultation with the Accounting Officer.  \uf0b7 I undertook other special audit procedures to review the accuracy of the payroll, including planning, budgeting and payments for four (4) years (2019/2020- 2022/2023). I noted that;  o  The entity made overpayments of salaries of UGX.0.038Bn to 24 employees and underpayments of UGX.0.118Bn to 48 employees.  o  The entity paid its employees on wrong notches, leading to overpayments of UGX.0.131Bn to 230 employees and underpayments by UGX.0.016Bn to 176 employees.  o  A total of 82 staff were paid a total of UGX.0.399Bn off the IPPS payroll. This leads to challenges in tracking Government expenditure on the payroll. Ascertaining the exact amount of Government wage is rendered difficult. \uf0b7 Out of 1,482 approved positions, a total of 577 positions were filled, leaving a gap of 905 vacant positions."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 489, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 Out of 856 approved positions, a total of 410 positions were filled, leaving a gap of 446 vacant positions.  \uf0b7 NIRA delayed deleting seven (7) employees who left the entity from the payroll. As a result, the entity irregularly paid them salaries amounting to UGX.10.846Mn", "None", "None"], "type": "table"}}, {"content": "489 \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 489, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- A trend analysis of the domestic arrears showed an increase of UGX.0.574Bn (45.9%) of the payables from the previous year 2021/2022 to UGX.1.825Bn at the close of the financial year 2022/2023.\n- I reviewed the progress of the construction of Arua Regional Office and noted that works had since stalled, and the contractor had abandoned the site.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 490, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "490 \nOffice of the Community mobilization Unqualified President (OP)  \nand mindset change \nDevelopment plan implementation \nGovernance and security \nI noted that: \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 490, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The Office of the President was supposed to receive UGX.230.6Bn out of which UGX.228.9Bn was warranted, resulting in a shortfall of UGX.1.7Bn. The shortfall represents 0.75% of the approved budget. Out of the total warrants of UGX.228.9Bn received during the financial year, UGX.223.9Bn was absorbed by the Entity resulting in an unspent balance of UGX.4.6Bn representing an absorption level of 98%.\n- The entity budgeted to collect UGX.110Mn as non-tax revenue. By the end of the financial year only UGX.41.6Mn was collected resulting into a shortfall of UGX.68.4Mn.\n- The budgets for all the four (04) outputs were not supported by the individual activity costing and budgets.\n- Out of the four (04) sampled outputs with a total of 34 activities worth UGX.47.1Bn, 30 activities were fully implemented, three (03) partially implemented while one (1) was not implemented at all.\n- Out of 1,026 employees on the February 2023 payroll, a total of 983 (96%) were fully verified, 19 (2 %) partially verified, while 24(2%) did not show up. 46 individuals whose names were not on the payroll appeared for the validation exercise with all pre-requisite documents.\n- 305 employees on the February payroll had inconsistencies in their names, and dates of birth.\n- Out of the UGX.154.6Bn budgeted and approved wage for the four financial years (2019/20 to 22/23), only UGX.148.0Bn had been spent representing a performance of 95.7%.\n- Out of 1603 approved positions in the staff structure, a total of 1099 Positions were filled representing 68.6%.\n- Office of the President inherited 78 staff from the abolished Ministry of Science and at the time of validation 67 individuals had been redeployed to other Ministries, four (4) had died while seven (7) had been deployed but not yet absorbed at the new duty stations. I further noted that the Office of the President had also stopped paying salaries for these seven (7) Officers despite them not being absorbed.\n- At the end of the year the entity had outstanding domestic arrears of UGX.21.8Bn.\n- All the 23 Presidential directives were partially implemented as at August, 2023.\n- 48 pieces of land owned by the entity did not have titles.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 491, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "491 \nOffice of the Development plan Prime Minister implementation (OPM)  \nGovernance and security \nNatural resources, environment, climate change, land and water \nRegional balanced development \nUnqualified I observed that: \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 491, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The OPM budgeted to collect NTR of UGX.0.05Bn during the year however, UGX.0.498Bn was collected representing a 996% performance.\n- The entity had an approved budget of UGX.135.240Bn from the various programmes out of which UGX.114.805Bn was warranted, resulting in a shortfall of UGX.20.434Bn representing a performance of 85%.\n- Out of the total warrants of UGX.114.805Bn availed to the entity during the year, UGX.103.116Bn was utilised, resulting in un-utilised warrants of UGX.11.688Bn representing 90% utilisation.\n- The budgets for 32 outputs assessed were supported by individual activity costing and budgets.\n- Out of 20 outputs that had been fully quantified with a total of 132 activities worth UGX.55.820Bn, 10 outputs were fully implemented and 10 were partially implemented.\n- Six (6) activities with a total expenditure of UGX.7.426Bn faced challenges which include; delays in delivery of items procured, failure to procure some items and delayed resettlement of displaced people.\n- OPM failed to utilise funds amounting to UGX.1,155,207,759 meant to procure goats for Karamoja region during the FYR 2022/2023\n- Some beneficiaries for goats for Karamoja got less than the required 16 goats.\n- Out of the 73,900 goats procured, only 73,708 goats worth UGX.25,538,929,900 were distributed, leaving 192 goats worth UGX.5,500,100 unaccounted for.\n- Out of the 107 goat beneficiaries sampled for inspected, 76 beneficiaries acknowledged receipt of 1,116 goats. Out of 76 beneficiaries visited, 36 had 182 goats worth UGX.72,991,500, while 40 indicated that 353 goats worth UGX.122,884,500 had either been rustled or had died.\n- Out of the 35,164 iron sheets procured by the Ministry, only 15,272 (43%) iron sheets had been distributed and the balance of 21,332 (57%) iron sheets were still in the OPM stores in Namanve.\n- 17 of the 24 beneficiaries interviewed indicated that they had not utilised the iron sheets because they did not have funds to construct houses to enable them to use the iron sheets for roofing.\n- There was inadequate planning for affirmative action programmes with gaps such as absence of needs assessment, procurement not informed by numbers of beneficiaries targeted, lack of documented guidance regarding identification of beneficiaries.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 492, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "492 \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 492, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Receipts and issues of iron sheets meant for all these interventions were recorded in the same ledgers without being separated according to the different interventions. Similarly, the physical iron sheets were also stored in the same store without the stores' officials differentiating which iron sheets were for which intervention.\n- Road works in Kalaki and Kaberamaido had partially been done.\n- Delays in completion of construction of houses for war veterans and classrooms.\n- Out of 225 employees who were on the Ministry's main payroll of April 2023, a total of 219 (97%) employees who appeared for the validation exercise presented all the pre-requisite documents/information to confirm their existence and regularity of recruitment.\n- Six (6) (3%) staff on the Ministry payroll for the month of April 2023 earning an annual gross pay of UGX.63,270,384 did not appear for the headcount.\n- Two (2) individuals whose names were not on the Ministry\u2019s April 2023 payroll with the annual salary of UGX. 15,593,364 appeared for the validation exercise.\n- Out of 197 employees on the short-term contract payroll obtained from the Office of the Prime Minister for April 2023, a total of 195 (98.9%) individuals who appeared for the validation exercise presented all the pre-requisite documents/information to confirm their existence and regularity of recruitment.\n- Two (2) (1.1%) contract staff on the entity payroll for the month of April 2023 earning an annual gross pay of UGX.19,318,308 did not appear for the headcount.\n- Eight (8) individuals whose names were not on the Ministry\u2019s April 2023 contract staff payroll appeared for the validation exercise.\n- 35 employees on the payroll had inconsistencies in their names and dates of birth, captured in the payroll and data captured by NIRA on the National IDs.\n- The Ministry had a total approved staff establishment of 393 staff out of which only 254 (62%) positions were filled leaving 148 (38%) vacant positions.\n- UGX.24,643,675 was paid to six (6) staff who had either retired or resigned due to delays in carrying out monthly payroll reconciliation.\n- UGX.17,337,647 was charged on the wrong account codes contrary to the posting terms.\n- UGX.136,904,988 was irregularly paid from salary code 211101 to various accounts/beneficiaries for activities unrelated to salary payments.\n- 18 staff were paid a total of UGX.88,939,406 off the IPPS.\n- During the financial years 2019/2020 and 2020/2021, salary totalling to UGX.284,000,000 was not directly paid to the contract staff of the now closed Dry Land Integrated Development Project.\n- Underpayments of salaries of UGX.32,832,462.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 493, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "493 \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 493, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- A comparison of the budget figures, warrants and payments in respect of the payroll related expenditure revealed an under-absorption of UGX.3,482,499,006.\n- The verification committee had submitted a list of 3,283 beneficiaries worth UGX.7,674,521,325; however, by the time of writing the report (October 2023), no beneficiary had been paid.\n- Since June 2023, when the funds were transferred, NARO has done little or no activity with UGX.981,280,966 still on the bank account. I also noted minimal monitoring, supervision and technical backstopping of project implementation in liaison with the District Local Governments by OPM as required by the MoU.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 494, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "494", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 494, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["OPEC Fund for International Development Project  of Ministry  of Education and Sports, Phase II", "Human Capital Development", "Unqualified", "I noted that no pre-feasibility study or detailed feasibility study were undertaken prior to execution of the project.  I noted that whereas the total expected cumulative disbursements of the project funds to date was 53.66Bn only 36.42Bn was realized representing 67.9% as at 30th June 2023  \uf0b7 I sampled eight (8) activities of UGX.9.26Bn and noted that targets for four (4) activities worth UGX.7.95 had been fully achieved while targets for the remaining four (4) activities worth UGX.1.31Bn were yet to be achieved. Three (3) of them had not been started at all.  \uf0b7 Out of the total available funds of UGX.41.67Bn only UGX.15.35Bn was spent resulting in unspent balance of UGX.26.32Bn representing an absorption level of 37%."], ["Parliamentary Commission", "Legislation, oversight and representation", "Unqualified", "\uf0b7 The Commission did not utilise availed warrants amounting to UGX.19,810,770,239. The Commission failed to spend UGX.19.81Bn, representing an absorption level of 98%. As a result, I noted that 10 outputs with 44 activities worth UGX.53.712Bn were fully implemented while six (6) outputs with 65 activities worth UGX.717.623Bn were partially implemented.  \uf0b7 I noted that funds to the tune of UGX.1,246,446,500 were irregularly diverted from the activities on which they were budgeted and spent on other activities.  \uf0b7 Out of 577 employees on Parliamentary Commission May 2023 permanent salary payroll, a total of 556 (96.4%) were fully verified, while 21 (3.6%) did not show up.  \uf0b7 Out of 121 employees on Parliamentary Commission May 2023 contract salary payroll, a total of 113 (93.4%) were fully verified, while 8 (6.6%) did not show up. \uf0b7 A total of 105 employees on the Main payroll had inconsistencies in their names, NINs, dates of birth and gender.  \uf0b7 Out of the UGX.128,892,022,962 Budgeted and approved wage funds for the four financial years, only UGX.124,593,548,302 was spent giving rise to unspent balances amounting to UGX.4,298,474,660.  \uf0b7 A total of 698 staff were paid a total of UGX.38,181,335,040 off the IPPS/HCMS payroll.  \uf0b7 Under-remittance of UGX.109,376,408 of statutory deductions were made by the entity during the period.  \uf0b7 Out of 918 approved positions, a total of 733 positions were filled leaving a gap of 185 vacant positions.  \uf0b7 I noted that the contract for the construction of the new Parliamentary chambers has been revised/varied five (5) times to UGX.220,235,288,728 (VAT inclusive)."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 495, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": [["OPEC Fund for International Development Project  of Ministry  of Education and Sports, Phase II", "Human Capital Development", "Unqualified", "I noted that no pre-feasibility study or detailed feasibility study were undertaken prior to execution of the project.  I noted that whereas the total expected cumulative disbursements of the project funds to date was 53.66Bn only 36.42Bn was realized representing 67.9% as at 30th June 2023  \uf0b7 I sampled eight (8) activities of UGX.9.26Bn and noted that targets for four (4) activities worth UGX.7.95 had been fully achieved while targets for the remaining four (4) activities worth UGX.1.31Bn were yet to be achieved. Three (3) of them had not been started at all.  \uf0b7 Out of the total available funds of UGX.41.67Bn only UGX.15.35Bn was spent resulting in unspent balance of UGX.26.32Bn representing an absorption level of 37%."], ["Parliamentary Commission", "Legislation, oversight and representation", "Unqualified", "\uf0b7 The Commission did not utilise availed warrants amounting to UGX.19,810,770,239. The Commission failed to spend UGX.19.81Bn, representing an absorption level of 98%. As a result, I noted that 10 outputs with 44 activities worth UGX.53.712Bn were fully implemented while six (6) outputs with 65 activities worth UGX.717.623Bn were partially implemented.  \uf0b7 I noted that funds to the tune of UGX.1,246,446,500 were irregularly diverted from the activities on which they were budgeted and spent on other activities.  \uf0b7 Out of 577 employees on Parliamentary Commission May 2023 permanent salary payroll, a total of 556 (96.4%) were fully verified, while 21 (3.6%) did not show up.  \uf0b7 Out of 121 employees on Parliamentary Commission May 2023 contract salary payroll, a total of 113 (93.4%) were fully verified, while 8 (6.6%) did not show up. \uf0b7 A total of 105 employees on the Main payroll had inconsistencies in their names, NINs, dates of birth and gender.  \uf0b7 Out of the UGX.128,892,022,962 Budgeted and approved wage funds for the four financial years, only UGX.124,593,548,302 was spent giving rise to unspent balances amounting to UGX.4,298,474,660.  \uf0b7 A total of 698 staff were paid a total of UGX.38,181,335,040 off the IPPS/HCMS payroll.  \uf0b7 Under-remittance of UGX.109,376,408 of statutory deductions were made by the entity during the period.  \uf0b7 Out of 918 approved positions, a total of 733 positions were filled leaving a gap of 185 vacant positions.  \uf0b7 I noted that the contract for the construction of the new Parliamentary chambers has been revised/varied five (5) times to UGX.220,235,288,728 (VAT inclusive)."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 495, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "495", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 495, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "This indicates deficiencies in the project design, which has led to further delays and probable loss of funds by the Commission.  \uf0b7 I observed that the progress of works on the new Parliamentary chambers was at 41% which is below the planned 80%. The Commission will be forced to continue operating at less than half its standard siting capacity.", null, null], ["Parliamentary Pension Scheme (PPS)", "Legislation, Oversight and Representation", "Unqualified", "\uf0b7 The Scheme had long-term and short-term loans-(financial instrument) amounting to UGX.24.35Bn as at 30th June 2023. However, management did not conduct an assessment for expected credit losses. As such, no impairment provision was made against the loans in the financial statements as guided by IFRS 9.  \uf0b7 Management delayed filing withholding tax returns for 12 months. There is a risk that the schemes may suffer fines and penalties."], ["Petroleum Authority  of Uganda (PAU)", "Sustainable petroleum development", "Unqualified", "\uf0b7 The Authority had a budget of UGX 74.8Bn out of which UGX 73.24Bn (98%) was warranted. Of the shortfall, UGX 1.3Bn was intended to Operationalise the National Petroleum Data Repository in the Albertine Region.  \uf0b7 Out of the total warrants of UGX 73.24Bn availed, UGX 70.1Bn (95%) was utilised, the un-utilised warrants of UGX 3.14Bn related to mainly unpaid salaries arising from delays in staff recruitment.  \uf0b7 I assessed the implementation of six (6) outputs worth UGX.40.8Bn and noted that; one (1) output worth UGX 4.7Bn was fully implemented while five (5) outputs worth UGX 36Bn were partially implemented.  \uf0b7 187 out of the 199 staff on April 2023 payroll were physically validated while 11 were away on study leave and official duties while one (1) staff had resigned at the time of physical validation.  \uf0b7 I also noted that out of the 277 approved positions, 199 (72%) positions were filled, leaving 78 vacant positions.  \uf0b7 The Authority held UGX 352,407,260 associated with letters of credit initiated in the Financial Year 2020/21 that had not performed by end of year.  \uf0b7 There was a delay in the operationalisation of the online work permit system arising from delay to integrate the system with that of the DCIC\u2019s work permit system.  \uf0b7 The Authority lacked established criteria for assessing the value of the data it held, even though it dealt with significant volumes of data available for sale.  \uf0b7 The Authority does not have a succession Plan at every grade level to cater for both planned and emergency situations, to prepare employees for the continuity of the Authority operations."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 496, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["OPEC Fund for International Development Project  of Ministry  of Education and Sports, Phase II", "Human Capital Development", "Unqualified", "I noted that no pre-feasibility study or detailed feasibility study were undertaken prior to execution of the project.  I noted that whereas the total expected cumulative disbursements of the project funds to date was 53.66Bn only 36.42Bn was realized representing 67.9% as at 30th June 2023  \uf0b7 I sampled eight (8) activities of UGX.9.26Bn and noted that targets for four (4) activities worth UGX.7.95 had been fully achieved while targets for the remaining four (4) activities worth UGX.1.31Bn were yet to be achieved. Three (3) of them had not been started at all.  \uf0b7 Out of the total available funds of UGX.41.67Bn only UGX.15.35Bn was spent resulting in unspent balance of UGX.26.32Bn representing an absorption level of 37%."], "type": "table"}}, {"content": [["", "This indicates deficiencies in the project design, which has led to further delays and probable loss of funds by the Commission.  \uf0b7 I observed that the progress of works on the new Parliamentary chambers was at 41% which is below the planned 80%. The Commission will be forced to continue operating at less than half its standard siting capacity.", null, null], ["Parliamentary Pension Scheme (PPS)", "Legislation, Oversight and Representation", "Unqualified", "\uf0b7 The Scheme had long-term and short-term loans-(financial instrument) amounting to UGX.24.35Bn as at 30th June 2023. However, management did not conduct an assessment for expected credit losses. As such, no impairment provision was made against the loans in the financial statements as guided by IFRS 9.  \uf0b7 Management delayed filing withholding tax returns for 12 months. There is a risk that the schemes may suffer fines and penalties."], ["Petroleum Authority  of Uganda (PAU)", "Sustainable petroleum development", "Unqualified", "\uf0b7 The Authority had a budget of UGX 74.8Bn out of which UGX 73.24Bn (98%) was warranted. Of the shortfall, UGX 1.3Bn was intended to Operationalise the National Petroleum Data Repository in the Albertine Region.  \uf0b7 Out of the total warrants of UGX 73.24Bn availed, UGX 70.1Bn (95%) was utilised, the un-utilised warrants of UGX 3.14Bn related to mainly unpaid salaries arising from delays in staff recruitment.  \uf0b7 I assessed the implementation of six (6) outputs worth UGX.40.8Bn and noted that; one (1) output worth UGX 4.7Bn was fully implemented while five (5) outputs worth UGX 36Bn were partially implemented.  \uf0b7 187 out of the 199 staff on April 2023 payroll were physically validated while 11 were away on study leave and official duties while one (1) staff had resigned at the time of physical validation.  \uf0b7 I also noted that out of the 277 approved positions, 199 (72%) positions were filled, leaving 78 vacant positions.  \uf0b7 The Authority held UGX 352,407,260 associated with letters of credit initiated in the Financial Year 2020/21 that had not performed by end of year.  \uf0b7 There was a delay in the operationalisation of the online work permit system arising from delay to integrate the system with that of the DCIC\u2019s work permit system.  \uf0b7 The Authority lacked established criteria for assessing the value of the data it held, even though it dealt with significant volumes of data available for sale.  \uf0b7 The Authority does not have a succession Plan at every grade level to cater for both planned and emergency situations, to prepare employees for the continuity of the Authority operations."], ["Pharm biotechnology and Traditional Medicine Centre", "Human Capital Development", "Unqualified", "\uf0b7 I noted that this project should have exited the Public Investment Plan by 30th June 2023\\. However, at the time of audit (August 2023), there was no evidence that the project had exited."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 496, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["OPEC Fund for International Development Project  of Ministry  of Education and Sports, Phase II", "Human Capital Development", "Unqualified", "I noted that no pre-feasibility study or detailed feasibility study were undertaken prior to execution of the project.  I noted that whereas the total expected cumulative disbursements of the project funds to date was 53.66Bn only 36.42Bn was realized representing 67.9% as at 30th June 2023  \uf0b7 I sampled eight (8) activities of UGX.9.26Bn and noted that targets for four (4) activities worth UGX.7.95 had been fully achieved while targets for the remaining four (4) activities worth UGX.1.31Bn were yet to be achieved. Three (3) of them had not been started at all.  \uf0b7 Out of the total available funds of UGX.41.67Bn only UGX.15.35Bn was spent resulting in unspent balance of UGX.26.32Bn representing an absorption level of 37%."], "type": "table"}}, {"content": "496", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 496, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["(PHARMBIOTR AC) ACE II of Mbarara University", "", "", "\uf0b7 The project had an approved budget of USD1,195,915 for the financial year 2022/2023 out of which USD 633,86311 was available for spending resulting in a shortfall of USD 562,052 representing 53% performance. \uf0b7 Out of the total available funds of USD 633,863 only USD 623,393 was spent resulting in unspent balance of USD 10,470 representing an absorption level of 98%. \uf0b7 I noted that whereas the total expected cumulative disbursements of the project funds to date was USD 6,000,000 only USD 5,261,650 was realized representing 87.7% \uf0b7 I sampled twenty-seven (27) activities of USD 1,664,251 and noted that targets for six (6) activities of USD 187,344 had been fully achieved while targets for twenty (20) activities of USD 1,465,307 were partially implemented while one (1) activity of USD 11,600 was yet to be achieved \uf0b7 I noted that the project had unpaid salary arrears for three months and PhD Students stipend amounting to UGX. 183,347,964"], ["Post  Bank Uganda Limited", "Public Sector Development", "Unqualified", "\uf0b7 The Bank has estimated allowances of for expected credit losses (\u201cECL\u201d) on gross loans and advances of UGX.17.03 Bn as at 31st December 2022 (2021: UGX.13.57 Bn). I considered this a key audit matter in view of the complex and subjective judgment exercised by the Bank in estimating the above provisions."], ["Predictive Personalized Public Health: A Novel Paradigm to  Treat Infectious Disease (PH3) Project  of Mbarara University of Science  and", "Human Capital Development", "", "\uf0b7 There were no reportable issues."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 497, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["OPEC Fund for International Development Project  of Ministry  of Education and Sports, Phase II", "Human Capital Development", "Unqualified", "I noted that no pre-feasibility study or detailed feasibility study were undertaken prior to execution of the project.  I noted that whereas the total expected cumulative disbursements of the project funds to date was 53.66Bn only 36.42Bn was realized representing 67.9% as at 30th June 2023  \uf0b7 I sampled eight (8) activities of UGX.9.26Bn and noted that targets for four (4) activities worth UGX.7.95 had been fully achieved while targets for the remaining four (4) activities worth UGX.1.31Bn were yet to be achieved. Three (3) of them had not been started at all.  \uf0b7 Out of the total available funds of UGX.41.67Bn only UGX.15.35Bn was spent resulting in unspent balance of UGX.26.32Bn representing an absorption level of 37%."], "type": "table"}}, {"content": "497", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 497, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Technology (MUST)", "", "", ""], ["Presidential Initiative  on Banana Industrial Development (PIBID/BIRDC) for the year Ended 30th June 2022", "Innovation, Technology Transfer and Development", "Unqualified", "\uf0b7 I noted that the chart of accounts used in the preparation of financial statements was not approved and was inconsistent with Paragraph 6.1 of the Accounting Policies stated in the financial statements and the Government of Uganda Chart of accounts as approved by the Accountant General.  \uf0b7 The entity collected only 29.7% of the budgeted local revenue while GoU receipts performed up to 94.2% of the budget. The entity however absorbed only 48% of the availed funds which affected service delivery.  \uf0b7 The entity did not have an approved Organisational structure and neither was evidence provided to confirm that the entity has an approved salary structure.  \uf0b7 The entity undertook procurements worth UGX.0.49Bn using the wrong procurement method which was irregular."], ["Pride Microfinance Limited (MDI) PML", "Public Sector Development", "Unqualified", "\uf0b7 I identified Impairment of loans and advances to customers as a key audit matter because the directors make complex and significant judgments over both timing of recognition of expected credit loss (ECL)/impairment and the estimation of the size of any such impairment. The key areas where I identified greater levels of judgement and therefore increased levels of audit focus in the Company\u2019s ECL calculation of UGX. 7,342.72Bn in 2022 (2021: UGX. 11,193.48 Bn) are; Model estimations, Economic scenarios and Significant Increase in Credit Risk (SICR)."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 498, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["OPEC Fund for International Development Project  of Ministry  of Education and Sports, Phase II", "Human Capital Development", "Unqualified", "I noted that no pre-feasibility study or detailed feasibility study were undertaken prior to execution of the project.  I noted that whereas the total expected cumulative disbursements of the project funds to date was 53.66Bn only 36.42Bn was realized representing 67.9% as at 30th June 2023  \uf0b7 I sampled eight (8) activities of UGX.9.26Bn and noted that targets for four (4) activities worth UGX.7.95 had been fully achieved while targets for the remaining four (4) activities worth UGX.1.31Bn were yet to be achieved. Three (3) of them had not been started at all.  \uf0b7 Out of the total available funds of UGX.41.67Bn only UGX.15.35Bn was spent resulting in unspent balance of UGX.26.32Bn representing an absorption level of 37%."], "type": "table"}}, {"content": [["Technology (MUST)", "", "", ""], ["Presidential Initiative  on Banana Industrial Development (PIBID/BIRDC) for the year Ended 30th June 2022", "Innovation, Technology Transfer and Development", "Unqualified", "\uf0b7 I noted that the chart of accounts used in the preparation of financial statements was not approved and was inconsistent with Paragraph 6.1 of the Accounting Policies stated in the financial statements and the Government of Uganda Chart of accounts as approved by the Accountant General.  \uf0b7 The entity collected only 29.7% of the budgeted local revenue while GoU receipts performed up to 94.2% of the budget. The entity however absorbed only 48% of the availed funds which affected service delivery.  \uf0b7 The entity did not have an approved Organisational structure and neither was evidence provided to confirm that the entity has an approved salary structure.  \uf0b7 The entity undertook procurements worth UGX.0.49Bn using the wrong procurement method which was irregular."], ["Pride Microfinance Limited (MDI) PML", "Public Sector Development", "Unqualified", "\uf0b7 I identified Impairment of loans and advances to customers as a key audit matter because the directors make complex and significant judgments over both timing of recognition of expected credit loss (ECL)/impairment and the estimation of the size of any such impairment. The key areas where I identified greater levels of judgement and therefore increased levels of audit focus in the Company\u2019s ECL calculation of UGX. 7,342.72Bn in 2022 (2021: UGX. 11,193.48 Bn) are; Model estimations, Economic scenarios and Significant Increase in Credit Risk (SICR)."], ["Project  for Financial Inclusion  in Rural Areas", "Development Plan Implementation", "Unqualified", "I observed that: \uf0b7 There were delays in disbursement of project funds by Government of Uganda (GoU), for counterpart funding. As at 30th June 2022, counterpart funding received amounted to UGX.3.28 Bn against a budgeted amount of UGX.3.67 Bn for the year. This represents 89% of the projected commitments. The Government funding was meant to cater for contract renewal of the Government-funded staff until project closure, costs for conducting project completion activities and operating costs.  \uf0b7 During the last implementation support mission, PROFIRA Management agreed to work closely with the Ministry of Finance, Planning and Economic Development (MoFPED) and the Parish Development Model (PDM) Secretariat to develop a clear proposal for MoFPED to consider scaling up PROFIRA\u2019s expertise and knowledge in the current Government programmes of Financial Inclusion. Furthermore, PROFIRA was to develop a proposal for the deployment of revolving funds to Community Savings and Credit Groups (CSCGs)/Village Savings and Loan Associations (VSLAs)"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 498, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["OPEC Fund for International Development Project  of Ministry  of Education and Sports, Phase II", "Human Capital Development", "Unqualified", "I noted that no pre-feasibility study or detailed feasibility study were undertaken prior to execution of the project.  I noted that whereas the total expected cumulative disbursements of the project funds to date was 53.66Bn only 36.42Bn was realized representing 67.9% as at 30th June 2023  \uf0b7 I sampled eight (8) activities of UGX.9.26Bn and noted that targets for four (4) activities worth UGX.7.95 had been fully achieved while targets for the remaining four (4) activities worth UGX.1.31Bn were yet to be achieved. Three (3) of them had not been started at all.  \uf0b7 Out of the total available funds of UGX.41.67Bn only UGX.15.35Bn was spent resulting in unspent balance of UGX.26.32Bn representing an absorption level of 37%."], "type": "table"}}, {"content": "498", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 498, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "and other SACCOs already in existence for consideration under PDM. The exit strategy has not yet been put in place.  \uf0b7 The GoU and IFAD agreed to offer additional contracts to two contracted Service Providers till November 2022, to ensure that grant funds are fully and properly utilized, and that outcome measurement of the grant is facilitated. During audit examination, I noted that the contracts have not been signed and implemented.  \uf0b7 The Management received a grant from IFAD to implement projects in the Northern Uganda covering Acholi and West Nile sub regions. There were set standards for the financial management and monitoring of performance of the grant, to a tune of UGX.4.73 Bn. However, the project is coming to an end without proper modalities for monitoring and supervision.", null, null], ["Project  for Restoration of Livelihoods in The Northern Region (PRELNOR) - IFAD  Loan N0.Ug 2000000947 and ASAP Grant NO.200000032 4", "Public Sector Transformation", "Unqualified", "I noted that: \uf0b7 No concept note was prepared for the project against the development committee guidelines.  \uf0b7 No project profile was prepared by the Accounting Officer for this project before the project was operationalised by the entity.  \uf0b7 Neither the pre-feasibility study nor detailed feasibility study were undertaken prior to execution of the project.  \uf0b7 As at the time of audit in October 2023 that there was no evidence that the project exited the Public Investment Plan (PIP) by 30th March 2023 as stipulated in the Budget execution circular issued by the PS/ST for the financial year 2022/2023.  \uf0b7 The total cumulative project disbursements to date were less than expected by USD.12.72 million as per the project financing agreement.  \uf0b7 Out of a sample of 108 activities worth UGX.117,350,818,570, targets for 85 activities worth UGX.87,727,622,509 had been fully achieved, while targets for the remaining 23 activities worth UGX.29,623,196,061 were yet to be achieved.  \uf0b7 The Project had an approved budget of UGX.54.4Bn for the financial year 2022/2023, out of which UGX.40.1Bn was available for spending, resulting in a shortfall of UGX.14.3Bn representing 74% performance.  \uf0b7 Out of the total available funds of UGX.40.1Bn, only UGX.35.4Bn was spent, resulting in an unspent balance of UGX.4.7Bn, representing an absorption level of 88%.  \uf0b7 There were delays in completion of the rehabilitation of Corner Pa Lagara\u2013 Monroc Market Road 14.7km worth UGX.1,780,629,779. I further noted that the project management had paid the contractor three certificates worth UGX.1,079,577,618"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 499, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["OPEC Fund for International Development Project  of Ministry  of Education and Sports, Phase II", "Human Capital Development", "Unqualified", "I noted that no pre-feasibility study or detailed feasibility study were undertaken prior to execution of the project.  I noted that whereas the total expected cumulative disbursements of the project funds to date was 53.66Bn only 36.42Bn was realized representing 67.9% as at 30th June 2023  \uf0b7 I sampled eight (8) activities of UGX.9.26Bn and noted that targets for four (4) activities worth UGX.7.95 had been fully achieved while targets for the remaining four (4) activities worth UGX.1.31Bn were yet to be achieved. Three (3) of them had not been started at all.  \uf0b7 Out of the total available funds of UGX.41.67Bn only UGX.15.35Bn was spent resulting in unspent balance of UGX.26.32Bn representing an absorption level of 37%."], "type": "table"}}, {"content": [["", "and other SACCOs already in existence for consideration under PDM. The exit strategy has not yet been put in place.  \uf0b7 The GoU and IFAD agreed to offer additional contracts to two contracted Service Providers till November 2022, to ensure that grant funds are fully and properly utilized, and that outcome measurement of the grant is facilitated. During audit examination, I noted that the contracts have not been signed and implemented.  \uf0b7 The Management received a grant from IFAD to implement projects in the Northern Uganda covering Acholi and West Nile sub regions. There were set standards for the financial management and monitoring of performance of the grant, to a tune of UGX.4.73 Bn. However, the project is coming to an end without proper modalities for monitoring and supervision.", null, null], ["Project  for Restoration of Livelihoods in The Northern Region (PRELNOR) - IFAD  Loan N0.Ug 2000000947 and ASAP Grant NO.200000032 4", "Public Sector Transformation", "Unqualified", "I noted that: \uf0b7 No concept note was prepared for the project against the development committee guidelines.  \uf0b7 No project profile was prepared by the Accounting Officer for this project before the project was operationalised by the entity.  \uf0b7 Neither the pre-feasibility study nor detailed feasibility study were undertaken prior to execution of the project.  \uf0b7 As at the time of audit in October 2023 that there was no evidence that the project exited the Public Investment Plan (PIP) by 30th March 2023 as stipulated in the Budget execution circular issued by the PS/ST for the financial year 2022/2023.  \uf0b7 The total cumulative project disbursements to date were less than expected by USD.12.72 million as per the project financing agreement.  \uf0b7 Out of a sample of 108 activities worth UGX.117,350,818,570, targets for 85 activities worth UGX.87,727,622,509 had been fully achieved, while targets for the remaining 23 activities worth UGX.29,623,196,061 were yet to be achieved.  \uf0b7 The Project had an approved budget of UGX.54.4Bn for the financial year 2022/2023, out of which UGX.40.1Bn was available for spending, resulting in a shortfall of UGX.14.3Bn representing 74% performance.  \uf0b7 Out of the total available funds of UGX.40.1Bn, only UGX.35.4Bn was spent, resulting in an unspent balance of UGX.4.7Bn, representing an absorption level of 88%.  \uf0b7 There were delays in completion of the rehabilitation of Corner Pa Lagara\u2013 Monroc Market Road 14.7km worth UGX.1,780,629,779. I further noted that the project management had paid the contractor three certificates worth UGX.1,079,577,618"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 499, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["OPEC Fund for International Development Project  of Ministry  of Education and Sports, Phase II", "Human Capital Development", "Unqualified", "I noted that no pre-feasibility study or detailed feasibility study were undertaken prior to execution of the project.  I noted that whereas the total expected cumulative disbursements of the project funds to date was 53.66Bn only 36.42Bn was realized representing 67.9% as at 30th June 2023  \uf0b7 I sampled eight (8) activities of UGX.9.26Bn and noted that targets for four (4) activities worth UGX.7.95 had been fully achieved while targets for the remaining four (4) activities worth UGX.1.31Bn were yet to be achieved. Three (3) of them had not been started at all.  \uf0b7 Out of the total available funds of UGX.41.67Bn only UGX.15.35Bn was spent resulting in unspent balance of UGX.26.32Bn representing an absorption level of 37%."], "type": "table"}}, {"content": "499", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 499, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "VAT inclusive, i.e., 61% of the contract price, when the physical progress on ground was below the financial progress.  \uf0b7 Out of the planned five satellite markets, only two markets, namely Opit in Omoro District and Lukole in Agago District, worth UGX.1,130,538,421 were procured and were under construction.  \uf0b7 There was delayed completion of the construction of the two (2) markets namely Opit in Omoro district and Lukole in Agago district by an average of eight (8) months as at the time of audit in October 2023.  \uf0b7 Contracts for seven (7) Community Access Roads (CARs) that had been contracted out to seven (7) contractors had either expired or sites were abandoned before completion of contractual works.  \uf0b7 Though the Project closure date is 31st March 2024, there was no evidence that management had implemented the sustainability measures stated in the Project Appraisal Document to ensure that the gains made during the Project lifetime are not lost once the Project closes.", null, null], ["Reducing Climate Change Vulnerability of Local Communities in Uganda Through Ecosystems Based Adaptation (EBA)  in Wetlands and Forest Ecosystem Project (For the year ended 31st December 2022)", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "\uf0b7 Out of the expected cumulative disbursement of UGX 6,203,373,433, only UGX 2,011,845,286 was received representing a 32% performance.  \uf0b7 Out of the thirty-nine (39) activities sampled worth UGX 5,586,488,492 (USD 1,538,400); eleven (11) activities worth UGX. 2,197,490,132 had been fully achieved, three (3) activities worth UGX. 725,546,282 had been partially achieved while twenty-five (25) activities worth UGX. 2,663,452,078 were yet to be achieved. \uf0b7 Out of the approved budget of UGX 3.75 Bn (US$ 1.02million) for the year 2022, UGX. UGX.0.91Bn (US$ 253,410) was received representing 24% performance.  \uf0b7 Out of the total available funds of UGX 1.88 Bn (US$ 520,145) only UGX.1.84Bn (US$ was utilized resulting in unspent balance of UGX.0.04Bn (US$ 11,716) representing an absorption level of 98%.  \uf0b7 I noted that some activities such as; Vulnerability impact and risk assessment and the market assessment for the western region were completed beyond the planned timeframe affecting implementation activities tagged on their completion.  \uf0b7 I noted the entity received off-budget financing to a tune of UGX 0.92 billion."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 500, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["OPEC Fund for International Development Project  of Ministry  of Education and Sports, Phase II", "Human Capital Development", "Unqualified", "I noted that no pre-feasibility study or detailed feasibility study were undertaken prior to execution of the project.  I noted that whereas the total expected cumulative disbursements of the project funds to date was 53.66Bn only 36.42Bn was realized representing 67.9% as at 30th June 2023  \uf0b7 I sampled eight (8) activities of UGX.9.26Bn and noted that targets for four (4) activities worth UGX.7.95 had been fully achieved while targets for the remaining four (4) activities worth UGX.1.31Bn were yet to be achieved. Three (3) of them had not been started at all.  \uf0b7 Out of the total available funds of UGX.41.67Bn only UGX.15.35Bn was spent resulting in unspent balance of UGX.26.32Bn representing an absorption level of 37%."], "type": "table"}}, {"content": "500", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 500, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Public Procurement & Disposal  of Public Assets (PPDA)", "Governance and security Private sector development", "Unqualified", "\uf0b7 The Authority had an approved budget of UGX.23.176Bn from the various programmes, out of which UGX.21.255Bn was warranted resulting in a shortfall of UGX.1.921Bn representing a 91.7% performance.  \uf0b7 I assessed the implementation of six (6) outputs that had been fully quantified with a total of twelve (12) activities worth UGX.21.25Bn and noted that four (4) outputs with six (6) activities and expenditure worth UGX.12.38Bn were fully implemented, while two (2) outputs with seven (7) activities worth UGX.8.87Bn were partially implemented.  \uf0b7 A total of 19 employees on the Main payroll had inconsistencies in their names, NINs and dates of birth captured in the payrolls and data captured by NIRA on the National Identity cards.  \uf0b7 I noted that the Authority was not yet enrolled on the IPPS/HCM maintained by the Ministry of Public Service.  \uf0b7 The Authority did not pay Social Security contribution of UGX.1.089Bn, which comprises 10% of the employer\u2019s contribution."], ["Public Procurement & Disposal  of Public Assets (PPDA) Appeals Tribunal", "Governance and security Private sector development", "Unqualified", "\uf0b7 I noted that Tribunal had an approved NTR estimates of UGX.15Mn for the FY 2022/2023, out of which UGX.11.1Mn was collected by year end, representing a 74% performance.  \uf0b7 I noted that the Tribunal had an approved budget of UGX.4.815Bn from its one program out of which UGX.3.025Bn was released, resulting in a shortfall of UGX.1.790Bn representing an overall performance of 63%.  \uf0b7 Audit noted that a total of 11 (100%) employees of the Tribunal who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified.  \uf0b7 Audit noted the Tribunal had not opened the four (4) Regional Registries between July 2021 and June 2025 as per the Strategic plan."], ["Public Service Commission (PSC)", "Public sector transformation", "Unqualified", "\uf0b7 There was under collection of NTR for the FYR 2022/2023 of UGX. 0.0017Bn, representing an 8.5% performance.  \uf0b7 There was underutilization of the total warrants availed amounting to UGX.0.214 representing 2%.  \uf0b7 I observed that the budgets for all six (6) outputs assessed were not supported by individual activity costing and budgets.  \uf0b7 I noted that some Districts and Cities had not constituted Service Commissions, while others were functional but not fully constituted.  \uf0b7 The Commission did not carry out the planned 145 performance assessments of DSCs/Local Governments."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 501, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["OPEC Fund for International Development Project  of Ministry  of Education and Sports, Phase II", "Human Capital Development", "Unqualified", "I noted that no pre-feasibility study or detailed feasibility study were undertaken prior to execution of the project.  I noted that whereas the total expected cumulative disbursements of the project funds to date was 53.66Bn only 36.42Bn was realized representing 67.9% as at 30th June 2023  \uf0b7 I sampled eight (8) activities of UGX.9.26Bn and noted that targets for four (4) activities worth UGX.7.95 had been fully achieved while targets for the remaining four (4) activities worth UGX.1.31Bn were yet to be achieved. Three (3) of them had not been started at all.  \uf0b7 Out of the total available funds of UGX.41.67Bn only UGX.15.35Bn was spent resulting in unspent balance of UGX.26.32Bn representing an absorption level of 37%."], "type": "table"}}, {"content": [["Public Procurement & Disposal  of Public Assets (PPDA)", "Governance and security Private sector development", "Unqualified", "\uf0b7 The Authority had an approved budget of UGX.23.176Bn from the various programmes, out of which UGX.21.255Bn was warranted resulting in a shortfall of UGX.1.921Bn representing a 91.7% performance.  \uf0b7 I assessed the implementation of six (6) outputs that had been fully quantified with a total of twelve (12) activities worth UGX.21.25Bn and noted that four (4) outputs with six (6) activities and expenditure worth UGX.12.38Bn were fully implemented, while two (2) outputs with seven (7) activities worth UGX.8.87Bn were partially implemented.  \uf0b7 A total of 19 employees on the Main payroll had inconsistencies in their names, NINs and dates of birth captured in the payrolls and data captured by NIRA on the National Identity cards.  \uf0b7 I noted that the Authority was not yet enrolled on the IPPS/HCM maintained by the Ministry of Public Service.  \uf0b7 The Authority did not pay Social Security contribution of UGX.1.089Bn, which comprises 10% of the employer\u2019s contribution."], ["Public Procurement & Disposal  of Public Assets (PPDA) Appeals Tribunal", "Governance and security Private sector development", "Unqualified", "\uf0b7 I noted that Tribunal had an approved NTR estimates of UGX.15Mn for the FY 2022/2023, out of which UGX.11.1Mn was collected by year end, representing a 74% performance.  \uf0b7 I noted that the Tribunal had an approved budget of UGX.4.815Bn from its one program out of which UGX.3.025Bn was released, resulting in a shortfall of UGX.1.790Bn representing an overall performance of 63%.  \uf0b7 Audit noted that a total of 11 (100%) employees of the Tribunal who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified.  \uf0b7 Audit noted the Tribunal had not opened the four (4) Regional Registries between July 2021 and June 2025 as per the Strategic plan."], ["Public Service Commission (PSC)", "Public sector transformation", "Unqualified", "\uf0b7 There was under collection of NTR for the FYR 2022/2023 of UGX. 0.0017Bn, representing an 8.5% performance.  \uf0b7 There was underutilization of the total warrants availed amounting to UGX.0.214 representing 2%.  \uf0b7 I observed that the budgets for all six (6) outputs assessed were not supported by individual activity costing and budgets.  \uf0b7 I noted that some Districts and Cities had not constituted Service Commissions, while others were functional but not fully constituted.  \uf0b7 The Commission did not carry out the planned 145 performance assessments of DSCs/Local Governments."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 501, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["OPEC Fund for International Development Project  of Ministry  of Education and Sports, Phase II", "Human Capital Development", "Unqualified", "I noted that no pre-feasibility study or detailed feasibility study were undertaken prior to execution of the project.  I noted that whereas the total expected cumulative disbursements of the project funds to date was 53.66Bn only 36.42Bn was realized representing 67.9% as at 30th June 2023  \uf0b7 I sampled eight (8) activities of UGX.9.26Bn and noted that targets for four (4) activities worth UGX.7.95 had been fully achieved while targets for the remaining four (4) activities worth UGX.1.31Bn were yet to be achieved. Three (3) of them had not been started at all.  \uf0b7 Out of the total available funds of UGX.41.67Bn only UGX.15.35Bn was spent resulting in unspent balance of UGX.26.32Bn representing an absorption level of 37%."], "type": "table"}}, {"content": "501", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 501, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that the Commission had only developed competence profiles for four (4) MDAs, namely, Ministry of Public Service, Ministry of Defense and Veteran Affairs, Ministry of Gender, Labour and Social Development and Public Service Commission. \uf0b7 I undertook verification of the payroll and noted that out of 80 employees, a total of 79 (98%) who appeared for the validation exercise presented all the pre- requisite documents/information and were fully verified.  \uf0b7 One (1) (2%) employee on the payroll did not appear for the validation and was confirmed as having transferred service.  \uf0b7 One (1) individual whose name was not on the payroll appeared for the validation exercise with all pre-requisite documents and was captured as a new record.  \uf0b7 Out of 21 employees on April 2023 salary payroll, a total of 21 (100%) were fully verified  \uf0b7 A total of 10 employees on the main payroll had inconsistencies in their names and dates of birth captured in the main and short-term contract payrolls and data captured by NIRA on the National Identity cards.  \uf0b7 Out of the UGX.17,690,506,445 approved wage funds for the four financial years, only UGX.17,018,316,769 was spent resulting into unspent balances amounting to UGX.670,867,689  \uf0b7 Out of 107 approved positions, a total of 102 positions were filled leaving a gap of 5 vacant positions.  \uf0b7 I noted that there was no IT risk management framework/policy in place.  \uf0b7 I noted that the Commission did not upgrade the digitized processes during the year as it had planned.  \uf0b7 I noted that despite having the automated recruitment system, the processes of submission of requests for recruitment by government entities, submission of appeals and disciplinary cases, conduct of oral interviews and preparation of minutes for approval by the Boards are manual and off the system.", null, null], ["Readying Uganda  for Actualization of National Infrastructure Corridors and Physical Development Plan Operationalizati", "Sustainable Urbanization and Housing", "Unqualified", "\uf0b7 There were no reportable issues."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 502, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["OPEC Fund for International Development Project  of Ministry  of Education and Sports, Phase II", "Human Capital Development", "Unqualified", "I noted that no pre-feasibility study or detailed feasibility study were undertaken prior to execution of the project.  I noted that whereas the total expected cumulative disbursements of the project funds to date was 53.66Bn only 36.42Bn was realized representing 67.9% as at 30th June 2023  \uf0b7 I sampled eight (8) activities of UGX.9.26Bn and noted that targets for four (4) activities worth UGX.7.95 had been fully achieved while targets for the remaining four (4) activities worth UGX.1.31Bn were yet to be achieved. Three (3) of them had not been started at all.  \uf0b7 Out of the total available funds of UGX.41.67Bn only UGX.15.35Bn was spent resulting in unspent balance of UGX.26.32Bn representing an absorption level of 37%."], "type": "table"}}, {"content": "502", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 502, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["on  Project (Grant No TFOB 1264)  - MoLHUD", "", "", ""], ["Refugees On the  Move (ROM): South Sudanese in Ethiopia, Sudan and Uganda Project", "Human Capital Development", "Unqualified", "\uf0b7 There are were no reportable issues"], ["Regional Pastoral Livelihoods Resilience Project (RPLRP)", "Agro-Industrialization", "Unqualified", "I noted that: \uf0b7 RPLRP prepared a concept note and project profile but these were not approved by the PS/ST. Pre-feasibility and a detailed feasibility study were prepared prior to execution of the project.  \uf0b7 Out of the expected total disbursement of UGX.144Bn, the project only received UGX.135.356Bn resulting in undisbursed funds of UGX.8.643Bn. In addition, counterpart financing from the Government of Uganda had performed at UGX.1.268Bn instead of the budgeted UGX.2Bn as a result, Government has paid commitment fees amounting to UGX.0.068Bn.  \uf0b7 Out of the sampled 5 activities worth UGX.82.952Bn, 4 activities worth UGX.53.682Bn had been fully achieved while 1 activity worth UGX.29.27Bn was yet to be achieved.  \uf0b7 One (1) activity worth UGX.0.805Bn undertaken was not conducted in a timely manner.  \uf0b7 Two (2) contractors undertaking contract works for the valley dams in Moroto and Kaabong districts are past the completion time but works are still significantly behind schedule."], ["Republic  Of Uganda Mission in  Kigali- Rwanda", "Governance and Security", "Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX.60,000,000 during the year under review. Out of this, only UGX. 42,999,842 was collected, representing a performance of 71.67 % of the target.  \uf0b7 The Mission had a budget or UGX.3.379 Bn which was all received, however UGX 3.217 Billion was absorbed resulting in unspent funds of 96.43%.  \uf0b7 During the year under review, the Mission paid rent amounting to UGX.594,753,612.64 which is 18.48% of the total Mission expenditure for the year of UGX.3,217,632,489, in regard to rent which is very high."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 503, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["OPEC Fund for International Development Project  of Ministry  of Education and Sports, Phase II", "Human Capital Development", "Unqualified", "I noted that no pre-feasibility study or detailed feasibility study were undertaken prior to execution of the project.  I noted that whereas the total expected cumulative disbursements of the project funds to date was 53.66Bn only 36.42Bn was realized representing 67.9% as at 30th June 2023  \uf0b7 I sampled eight (8) activities of UGX.9.26Bn and noted that targets for four (4) activities worth UGX.7.95 had been fully achieved while targets for the remaining four (4) activities worth UGX.1.31Bn were yet to be achieved. Three (3) of them had not been started at all.  \uf0b7 Out of the total available funds of UGX.41.67Bn only UGX.15.35Bn was spent resulting in unspent balance of UGX.26.32Bn representing an absorption level of 37%."], "type": "table"}}, {"content": "503", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 503, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Kigali Mission had Six (6) home-based staff on the June 2023 payroll, 5 based employees turned up for the payroll verification exercise and were verified (100%), one staff was added as a new record, the incoming Finance Attach\u00e9\u2019  \uf0b7 Kigali Mission had ten (10) local staff on the June 2023 payroll, all the 10 local based employees turned up for the payroll verification exercise and were verified (100%).  \uf0b7 I established that, as per the June 2023 payroll of the Mission the total monthly base pays for Home staff in regard to Foreign Service Allowance (FSA) and Representation Allowance (RA) for the Home based staff was USD $ 17,169.58 and USD $ 1,000 respectively.  \uf0b7 The total monthly base pay for complete- verified Local based employees was established to be net pay of USD $ 9,012.", null, null], ["Securing Uganda\u2019s Natural Resource Base in  Protected Areas Project (SIDA)", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "\uf0b7 Out of the total available funds of UGX.4.20Bn, the authority spent UGX.3.89Bn resulting in unspent balance of UGX.0.31Bn representing an absorption level of 92.7%.  \uf0b7 I sampled twenty (20) activities worth UGX.4.16Bn and noted that not all the twenty (20) activities had been fully achieved.  \uf0b7 A review of the project implementation by UWA revealed that the project had largely been completed with exception of two activities of printing of materials for Katoosa Martyr\u2019s Villa and supply of non-palatable onion seedlings."], ["Self- Management Among Adolescents Living With HIV In  Uganda (SELF- MANAGEMENT) Project  Of Mbarara University Of Science And Technology (MUST)", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues."], ["Soroti Hospital", "Human capital development", "Unqualified", "\uf0b7 According to the approved budget, the RRH was supposed to collect revenue to the tune of UGX. 200,000,000 however, by the end of the year only UGX. 114,826,500 had been collected representing 57% performance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 504, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["OPEC Fund for International Development Project  of Ministry  of Education and Sports, Phase II", "Human Capital Development", "Unqualified", "I noted that no pre-feasibility study or detailed feasibility study were undertaken prior to execution of the project.  I noted that whereas the total expected cumulative disbursements of the project funds to date was 53.66Bn only 36.42Bn was realized representing 67.9% as at 30th June 2023  \uf0b7 I sampled eight (8) activities of UGX.9.26Bn and noted that targets for four (4) activities worth UGX.7.95 had been fully achieved while targets for the remaining four (4) activities worth UGX.1.31Bn were yet to be achieved. Three (3) of them had not been started at all.  \uf0b7 Out of the total available funds of UGX.41.67Bn only UGX.15.35Bn was spent resulting in unspent balance of UGX.26.32Bn representing an absorption level of 37%."], "type": "table"}}, {"content": "504", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 504, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Out of the total warrants of UGX. 13,437,402,784 availed during the year, UGX. 11,516,106,981 was utilized by the hospital resulting in un-utilized warrants of UGX. 1,921,295,803 representing utilization of 86%  \uf0b7 Assessment of the implementation of Seven (7) outputs with Thirty (30) activities worth UGX. 700,460,000 and noted that; out of the Thirty (30) activities, the hospital fully implemented fourteen (14) activities, twelve (12) activities were partially implemented, while Four (4) activities remained unimplemented.  \uf0b7 Out of the total warrants, UGX. 7,589,328,869 was utilized by the Soroti RRH resulting in un-utilized warrants of UGX. 832,407,131 representing utilization of 90% as summarized in the table below.  \uf0b7 Soroti RRH had 257 employees on the IPPS payroll of which 245 (95%) were fully verified, 0 (0%) partially verified, 1 (0%) not verified, and 11 (5%) did not show up.  \uf0b7 A total of 42 employees on the payroll had inconsistencies in their dates of birth, captured in the payroll and data captured by NIRA on the National IDs.  \uf0b7 Out of 1,188 approved positions, a total of 952 positions were filled leaving a gap of 236 vacant positions.  \uf0b7 A review of four contracts worth UGX. 187,461,805 revealed irregularities in the bid submission documents for the suppliers awarded the contracts. These included expired and missing documents and instances of award to suppliers prequalified to supply different/other goods and services.", null, null], ["Soroti Fruits Limited  (SOFTE)", "Agro-Industrialization", "Unqualified", "\uf0b7 Out of 325 approved positions, a total of 96 positions were filled leaving a gap of 229 vacant positions (70%).  \uf0b7 SOFTE was producing some products at high costs compared to sale price, raising sustainability issues.  \uf0b7 There was a significant turnover in key personnel within the factory who included Manager of Production, Assistant Manager of Production, Human Resources Officer (HRO), and a Key Engineer, which points to challenges in the company's ability to effectively operate and retain staff."], ["Soroti University", "Human capital development", "Unqualified", "\uf0b7 According to the approved NTR estimates for the FYR 2022/2023, the entity budgeted to collect UGX 0.632Bn during the year. However, by the end of the year only UGX 0.584Bn had been collected representing a 92.4% performance.  \uf0b7 The entity had an approved budget of UGX 24.758Bn from the various programmes out of which UGX.22.685Bn was warranted resulting in a shortfall of UGX 2.073Bn representing a 91.6% performance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 505, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["OPEC Fund for International Development Project  of Ministry  of Education and Sports, Phase II", "Human Capital Development", "Unqualified", "I noted that no pre-feasibility study or detailed feasibility study were undertaken prior to execution of the project.  I noted that whereas the total expected cumulative disbursements of the project funds to date was 53.66Bn only 36.42Bn was realized representing 67.9% as at 30th June 2023  \uf0b7 I sampled eight (8) activities of UGX.9.26Bn and noted that targets for four (4) activities worth UGX.7.95 had been fully achieved while targets for the remaining four (4) activities worth UGX.1.31Bn were yet to be achieved. Three (3) of them had not been started at all.  \uf0b7 Out of the total available funds of UGX.41.67Bn only UGX.15.35Bn was spent resulting in unspent balance of UGX.26.32Bn representing an absorption level of 37%."], "type": "table"}}, {"content": "505", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 505, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Out of the total warrants of UGX 22.685Bn availed to the entity during the year, UGX.19.883Bn was utilized resulting in un-utilized warrants of UGX 2.802Bn representing 87.7% utilization.  \uf0b7 I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX 47,557,418,288 Budgeted and approved wage funds for the four financial years, only UGX41,522,656,339 was spent giving rise to unspent balances amounting to UGX 6,034,761,949.  \uf0b7 Salary arrears for 14 employees worth UGX. 160,730,829 were not paid over the period between 2019/20 to 2022/23.  \uf0b7 Out of 1,312 approved positions, a total of 242 positions were filled leaving a gap of 1,070 vacant positions.  \uf0b7 I noted that whereas the University received funds amounting to UGX. 17,215,667,288 to cater for wage from the Central Government, the University did not receive the corresponding wage allocation for Social benefits of UGX. 1,721,566,728 (10% of the approved wage as NSSF contribution) from the Central Government. The university was guided by MoFPED to budget for 10% NSSF cost under non-wage (Code 212101) despite it being a wage cost.  \uf0b7 I noted that Soroti University did not have a comprehensive job description manual.", null, null], ["South Western Cluster Water and Sanitation Project  of National Water and Sewerage Corporation", "Natural Resources, Environment, Climate Change, Water and Land Management", "unqualified", "\uf0b7 Out of Euros 6M that GoU was supposed to contribute over the two-year period (July 2021 \u2013 June 2023), only Euros 9,000 (0.15%) was remitted. This contrasts with AFD\u2019s contribution of Euros 54.7 M (45.6%) of the expected Euros 120 M in the same period.  \uf0b7 There were no land titles for six (6) pieces of land which were purchased and where the project operations were located."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 506, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["OPEC Fund for International Development Project  of Ministry  of Education and Sports, Phase II", "Human Capital Development", "Unqualified", "I noted that no pre-feasibility study or detailed feasibility study were undertaken prior to execution of the project.  I noted that whereas the total expected cumulative disbursements of the project funds to date was 53.66Bn only 36.42Bn was realized representing 67.9% as at 30th June 2023  \uf0b7 I sampled eight (8) activities of UGX.9.26Bn and noted that targets for four (4) activities worth UGX.7.95 had been fully achieved while targets for the remaining four (4) activities worth UGX.1.31Bn were yet to be achieved. Three (3) of them had not been started at all.  \uf0b7 Out of the total available funds of UGX.41.67Bn only UGX.15.35Bn was spent resulting in unspent balance of UGX.26.32Bn representing an absorption level of 37%."], "type": "table"}}, {"content": "506 \nState House  \nGovernance and security \nInnovation, technology development and transfer \nUnqualified \uf0b7 State House budgeted to collect NTR of UGX.120Millions during the year. However, by the end of the financial year, the entity had not collected any NTR.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 506, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The entity had an approved budget of UGX.869,167,484,988 from the various programmes out of which UGX.835,498,733,793 was warranted resulting in a shortfall of UGX.33,668,751,195 representing a 96% performance. Out of the total warrants of UGX.835,498,733,793 availed to the entity during the year, UGX.834,250,665,133 was utilized resulting in un-utilized warrants of UGX.1,248,068,660 representing 99.9% utilization.\n- I observed that budgets for all eight (8) outputs assessed were not supported by the individual activity costing and budgets.\n- Out of 1,278 employees on State House February 2023 salary payroll, a total of 1,221 (96%) were fully verified while 57 (4%) did not show up for validation. A total of 70 individuals whose names were not on the payroll appeared for the validation exercise with all pre-requisite documents.\n- Out of 1274 approved positions, a total of 1,331 positions were filled leading to an excess of 57 positions as per the approved establishment.\n- Included in the total expenditure of UGX.834,250,665,133 is expenditure worth UGX.292,418,401,000, which relates to classified expenditure. In compliance with Section 24 of the Public Finance Management Act, 2015 (Classified Expenditure), this expenditure is audited and reported on separately.\n- During the Financial Year 2022/2023, UGX.25,010,000,000 was warranted under Vote 001 (Office of the President) and the entity spent UGX.4,347,858,825, leaving a balance of UGX.20,662,141,175. The balance of UGX.20,662,041,175 was transferred to Vote 002 (State House) and is still held on account No.000020148000003 in the names of Science, Technology and Innovation operations in Bank of Uganda\n- During the financial year under review, UGX.189,769,124,810 was warranted to State House (Vote 002). Out of which UGX.96,369,551,184 was spent to undertake various activities leaving a balance of UGX.93,399,573,626 on STI account in State House. The unutilized funds of UGX.93,399,573,626 was also still on account No.000020148000003 in the names of Science, Technology and Innovation operations in Bank of Uganda as at 30th June 2023.\n- I noted that the Sericulture-TRIDI project had four plots of land in Kween, Bulambuli, Kayunga and Nwoya measuring approximately 870 acres as at the reporting date. However, TRIDI did not have titles for all the four (4) pieces of land.\n- An inspection of TRIDI Projects carried out in October 2023 revealed that all projects had stalled.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 507, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "507 \nRandomized Human Capital Clinical Trial of Development Early Empiric  \nAnti-  \nMycobacterium  \nTuberculosis  \nTherapy for  \nSepsis in Sub-  \nSaharan Africa  \n(Atlas Trial)  \nProject of  \nMbarara  \nUniversity of  \nScience and  \nTechnology  \n(Must) \nUnqualified", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 507, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- There were no reportable issues.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 508, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "508 \nResource  \nDevelopment Plan Enhancement  \nImplementation and  \nAccountability  \nProgramme  \n(Reap)  \nMinistry  \nof  \nFinance,  \nPlanning and  \nEconomic  \nDevelopment \nUnqualified \uf0b7 There were no reportable issues. \n509", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 508, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Strategic Towns Water Supply and Sanitation Project (STWSSP) Implemented  by Ministry of Water  and Environment", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "\uf0b7 I sampled eighteen (18) outputs with eleven (18) activities and noted that targets for six (6) activities had been fully achieved, targets for 8 activities had been partially achieved while 4 activities were yet to be achieved.  \uf0b7 The project had an approved budget of UGX.51.35Bn for the financial year 2022/2023 out of which UGX. 61.93Bn was available for spending resulting in excess receipts of UGX.10.58 Bn representing 120.6% performance.  \uf0b7 Out of the total available funds of UGX. 61,958,103,355, only UGX.60, 562,511,646 was spent representing an absorption level of 97.8%."], ["Strengthening Adaptive Capacity and Resilience of Communities in Uganda\u2019s Watersheds- Awoja Catchment (SACRIAC)", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "\uf0b7 Out of the total expected cumulative disbursements of USD295,004only USD123,475was disbursed resulting in a shortfall of 171,529 representing a performance of 41.9%  \uf0b7 I sampled twelve (12) activities worth USD 88,741.20 and noted that targets for two (02) activities worth USD.7, 682 had been fully achieved while targets for the remaining ten (10) activities worth USD 81,058.41 were yet to be achieved.  \uf0b7 The project had an approved budget of USD 295,004 for the financial year 2022/2023 out of which USD 123,47512was available for spending resulting in a shortfall of USD 171,529 representing 41.86%.  \uf0b7 Out of the total available funds of UGX. 453,911,500, UGX. 447,902,750 was spent resulting in unspent balance of UGX. 6,008,750 representing absorption level of 98.68%."], ["Strengthening National Institutional Capacity  in Sound Management of Chemicals and Waste  in Uganda Project for The Half Year  Period", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "\uf0b7 Out of USD 112,923.05 available to spend, only USD 46,285.61 (41%) was spent by the project, resulting in under absorption of USD 66,637.44  \uf0b7 Out of the three (3) planned outputs, only two (2) were fully implemented while one (Establishing and operationalizing a multi-sectorial technical committee on SMC) was partially implemented.  \uf0b7 NEMA did not submit the financial statements for audit in time (submitted on 4th November 2022) which results in delay to submit to UNEP, contrary to the Project Cooperation Agreement."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 510, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "510", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 510, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Ended  31st December 2018", "", "", ""], ["Strengthening National Institutional Capacity  in Sound Management of Chemicals and Waste  in Uganda Project For  The Financial Year Ended  31st December 2019", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "\uf0b7 A total amount of USD 37,341.81 from the prior period\u2019s balance of USD 68,615.38 was spent, resulting in under absorption of USD 31,273.57 (46%).  \uf0b7 Out of the six (6) planned outputs, only two (2) were fully implemented while the remaining four (4) were either partially or not implemented at all.  \uf0b7 NEMA failed to submit Financial Statements within six months contrary to the requirements of Section 1 of Clause XII of the Project Cooperation Agreement. I noted that the financial statements were submitted for audit on the 4th of November 2022."], ["Strengthening National Institutional Capacity  in Sound Management of Chemicals and Waste  in Uganda Project for  The Financial Year Ended  31st December 2020", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "\uf0b7 Out of USD 116,323.22 available to spend, USD 58,747.59 (51%) was spent, resulting in under absorption of USD 57,575.63.  \uf0b7 Out of the five (5) planned outputs, only one (1) was fully implemented while two (2) outputs with three (3) activities worth USD 22,703.93 were partially implemented and the other two (2) with two (2) activities were not implemented at all.  \uf0b7 NEMA failed to submit Financial Statements within six months contrary to the requirements of Section 1 of Clause XII of the Project Cooperation Agreement. I noted that the financial statements were submitted for audit on the 4th of November 2022."], ["Strengthening National Institutional Capacity  in Sound Management of Chemicals and Waste  in Uganda Project", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "\uf0b7 Out of USD 91,370.37 available for spending, USD 43,010.06 (47%) was spent, resulting in under absorption of USD 48,360.31.  \uf0b7 Out of the five (5) planned outputs, only one (1) was fully implemented while four (4) outputs with nine (9) activities worth USD 40,520.4 were either partially or totally unimplemented.  \uf0b7 NEMA failed to submit Financial Statements within six months contrary to the requirements of Section 1 of Clause XII of the Project Cooperation Agreement. The financial statements were submitted for audit on the 4th of November 2022."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 511, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Strategic Towns Water Supply and Sanitation Project (STWSSP) Implemented  by Ministry of Water  and Environment", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "\uf0b7 I sampled eighteen (18) outputs with eleven (18) activities and noted that targets for six (6) activities had been fully achieved, targets for 8 activities had been partially achieved while 4 activities were yet to be achieved.  \uf0b7 The project had an approved budget of UGX.51.35Bn for the financial year 2022/2023 out of which UGX. 61.93Bn was available for spending resulting in excess receipts of UGX.10.58 Bn representing 120.6% performance.  \uf0b7 Out of the total available funds of UGX. 61,958,103,355, only UGX.60, 562,511,646 was spent representing an absorption level of 97.8%."], "type": "table"}}, {"content": "511", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 511, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["for  The Financial Year Ended  31st December 2021", "", "", ""], ["Strengthening National Institutional Capacity  in Sound Management of Chemicals and Waste  in Uganda Project Ended  31st December 2022", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "\uf0b7 Out of USD 48,359.77 available for spending during the financial year under review, USD 47.369.44 (98%) was spent by the project resulting in under absorption of USD 990.33.  \uf0b7 Out of the four (4) planned outputs, only two (2) were fully implemented while some activities in the remaining two (2) were either partially or not implemented at all.  \uf0b7 By the time of audit (February 2023), USD 226,900 (91%) had been received for implementation of activities as opposed to USD 250,005 supposed to have been received in the 5-year project period.  \uf0b7 One of the key activities of the project (establishing & operationalizing a MSTC on chemicals & management) had been partially achieved, while another (establishment of a national database on chemicals and waste) had not been implemented at all, despite the project having reached the end date of 31st December 2022."], ["Strengthening the Management of the Oil and Gas Sector  in Uganda Phase III (SMOG)", "Sustainable Development of Petroleum Resources", "Unqualified", "\uf0b7 I noted that out of the total expected disbursements of USD 2,406,286, the programme realized USD 1,106,447 representing a performance of 46%. GOU did not disburse the expected counterpart funding of USD 1,256,000.  \uf0b7 Out of the 6 activities assessed, 1 activity was fully implemented, 1 was partially implemented while 4 not implemented.  \uf0b7 The programme did not budget to receive any funds during the year, however out of the brought forward balance of UGX 445,245,198 from the financial year 2021/2022, UGX 322,449,450 was spent representing an absorption level of 72.4%."], ["Support  to National Capacity Building and Greater Kampala Metropolitan Area Economic Development Project (Grant No.TF0B1265)", "Public Sector Transformation", "Unqualified", "\uf0b7 I sampled 19 activities worth USD.1,581,917 and noted that targets for 15 activities worth USD.1,530,732 had been fully achieved while targets for the remaining three (3) activities worth USD.25,985 were yet to be achieved.  \uf0b7 I noted that the Uganda National Spatial Data Infrastructure (UGSDI) Policy was not yet approved by Cabinet. This denies the country the benefits of having an integrated evidence-based development planning framework."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 512, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Strategic Towns Water Supply and Sanitation Project (STWSSP) Implemented  by Ministry of Water  and Environment", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "\uf0b7 I sampled eighteen (18) outputs with eleven (18) activities and noted that targets for six (6) activities had been fully achieved, targets for 8 activities had been partially achieved while 4 activities were yet to be achieved.  \uf0b7 The project had an approved budget of UGX.51.35Bn for the financial year 2022/2023 out of which UGX. 61.93Bn was available for spending resulting in excess receipts of UGX.10.58 Bn representing 120.6% performance.  \uf0b7 Out of the total available funds of UGX. 61,958,103,355, only UGX.60, 562,511,646 was spent representing an absorption level of 97.8%."], "type": "table"}}, {"content": "512", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 512, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Surveillance of Emerging Pathogens and Antibiotic Resistances in Aquatic Ecosystems (SARA) Project of  Mbarara University of Science  and Technology (MUST)", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues."], ["Tax Appeals Tribunal (TAT)", "Administration of Justice", "Unqualified", "\uf0b7 The Tribunal\u2019s approved budget was UGX.7.628Bn. However, the entity received UGX.6.984Bn, resulting into a shortfall of UGX.0.643Bn, representing an 8% of the approved budget. Shortfalls negatively impact on service delivery, since the entity is not able to fully implement all the approved activities.  \uf0b7 Out of 22 employees on the Tax Appeals Tribunal March 2023 salary payroll, a total of 22 (100%) appeared for the validation exercise and presented all the pre- requisite documents/information and were fully verified.  \uf0b7 The Tribunal has been earmarked for rationalisation. This indicates the existence of a material uncertainty that may cast significant doubt about the Tribunal\u2019s ability to continue as a going concern.  \uf0b7 Out of 368 cases, 19 cases were ruled, 91 cases were consented to, 6 cases remitted back to URA, 40 cases were withdrawn and 212 cases remained outstanding. The reason for the high numbers of pending cases in the year, is because the Tribunal members are limited in number which has an effect on their ability to hear and make timely rulings for all the tax appeals the Tribunal receives. \uf0b7 Of the additional four members appointed to the Tribunal, two appeared not to possess the minimum qualifications and are therefore not qualified to become members of the Tribunal."], ["The Biennial Update Report (BUR)", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "\uf0b7 Out of the expected total disbursements of USD 342,000 only USD 310,575 (91%) was disbursed.  \uf0b7 Out of the total available funds of US$ 7,928, US$ 7,405 was spent representing an absorption level of 93%. The unspent funds of US$ 523 were still held on the project bank accounts in BOU."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 513, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Strategic Towns Water Supply and Sanitation Project (STWSSP) Implemented  by Ministry of Water  and Environment", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "\uf0b7 I sampled eighteen (18) outputs with eleven (18) activities and noted that targets for six (6) activities had been fully achieved, targets for 8 activities had been partially achieved while 4 activities were yet to be achieved.  \uf0b7 The project had an approved budget of UGX.51.35Bn for the financial year 2022/2023 out of which UGX. 61.93Bn was available for spending resulting in excess receipts of UGX.10.58 Bn representing 120.6% performance.  \uf0b7 Out of the total available funds of UGX. 61,958,103,355, only UGX.60, 562,511,646 was spent representing an absorption level of 97.8%."], "type": "table"}}, {"content": "513", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 513, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "", "", ""], ["The  Fund Accountability Statement of Young Africa Works Uganda \u2013 Lead Firm Structure Project  ( YAWUG-LFS)", "Development Plan Implementation", "Unqualified", "\uf0b7 I draw attention to Note 5.3.1 to the Fund Accountability Statement, which describes the basis of accounting. The Fund Accountability Statement is prepared to assist Private Sector Foundation Uganda in complying with the financial reporting provisions of the contract referred to above. As a result, the Fund Accountability Statement may not be suitable for another purpose.  \uf0b7 I also draw attention to the fact that the supplementary information presented in United States Dollars (USD) does not form part of the audited Fund Accountability Statement."], ["The Glaucoma Screening and Treatment Project  for South Western Uganda (GLAST) Project of  Mbarara University of Science  and Technology (MUST)", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues."], ["The Influence of Air Pollution on Lung Health Among People Living with HIV (CAD  Lung) Project  of Mbarara University of Science  and Technology (MUST)", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 514, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Strategic Towns Water Supply and Sanitation Project (STWSSP) Implemented  by Ministry of Water  and Environment", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "\uf0b7 I sampled eighteen (18) outputs with eleven (18) activities and noted that targets for six (6) activities had been fully achieved, targets for 8 activities had been partially achieved while 4 activities were yet to be achieved.  \uf0b7 The project had an approved budget of UGX.51.35Bn for the financial year 2022/2023 out of which UGX. 61.93Bn was available for spending resulting in excess receipts of UGX.10.58 Bn representing 120.6% performance.  \uf0b7 Out of the total available funds of UGX. 61,958,103,355, only UGX.60, 562,511,646 was spent representing an absorption level of 97.8%."], "type": "table"}}, {"content": "514", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 514, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["The  Italian Support to The Ugandan  Health Sector Strategic Plan III (HSSPIII) and The Peace, Recovery and Development Plan (PRDP)", "Human Capital Development", "Unqualified", "\uf0b7 A project concept paper was prepared for the project to ensure that the project idea is consistent with the national development priorities as specified in the NDP and to control duplication of interventions.  \uf0b7 Whereas the project profile was developed, its implementation suffered lots of challenges mainly due to the insurgency in the Karamoja region.  \uf0b7 The Ministry of Health did conduct both a pre-feasibility study and detailed feasibility study prior to execution of the project The Italian Support Project had not yet exited the Public Investment Plan (PIP) as recommended by the Development Committee.  \uf0b7 The total disbursements for the Project as per the financing agreement were less than expected by EUR.33,959 in respect of GOU counterpart funding.  \uf0b7 Fifty-four (54) out of sixty-eight (68) staff house units had been constructed by the time of audit.  \uf0b7 The project had an approved budget of UGX.3.628Bn for the financial year 2022/2023 out of which UGX.2.65Bn was available for spending (representing 73% performance).  \uf0b7 Out of the total available funds of UGX.2.65Bn only UGX.0.607Bn was spent resulting in unspent balance of UGX.2.043Bn (representing an absorption level of 23%).  \uf0b7 Management had not put in place sustainability measures to ensure that the gains made during the project life time are not lost once the project closes."], ["The  Linking Sustainable Bio-Organic Farming Techniques to Youths Employability and  Product Value Addition in  Southwestern Uganda  (ISOFT) Project of  Mbarara University of Science  and", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 515, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Strategic Towns Water Supply and Sanitation Project (STWSSP) Implemented  by Ministry of Water  and Environment", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "\uf0b7 I sampled eighteen (18) outputs with eleven (18) activities and noted that targets for six (6) activities had been fully achieved, targets for 8 activities had been partially achieved while 4 activities were yet to be achieved.  \uf0b7 The project had an approved budget of UGX.51.35Bn for the financial year 2022/2023 out of which UGX. 61.93Bn was available for spending resulting in excess receipts of UGX.10.58 Bn representing 120.6% performance.  \uf0b7 Out of the total available funds of UGX. 61,958,103,355, only UGX.60, 562,511,646 was spent representing an absorption level of 97.8%."], "type": "table"}}, {"content": "515", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 515, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Technology (MUST)", "", "", ""], ["The Scaling Up Mama Toto for Sexual Reproductive Health  And Rights (HAY) Project  of Mbarara University of Science  and Technology (MUST)", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues."], ["The Teacher Training Education  (TTE) Project of Mbarara University of Science  and Technology (MUST)", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues."], ["The  Third National Communication Project Implemented  by Ministry L Communication Project Implemented  by Ministry of Water  and Environment (TNC)", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "\uf0b7 I noted that a concept note was not prepared for the project against the development committee guidelines.  \uf0b7 The Accounting Officer did not prepare the project profile for this project.  \uf0b7 I noted that neither pre-feasibility study nor detailed feasibility study were undertaken prior to execution of the project.  \uf0b7 The project had an approved budget of USD 129,310.76 for the financial year 2022 out of which USD 121,243.62 was available for spending resulting in a shortfall USD 8,067.14 representing 93.76% performance.  \uf0b7 Out of the total available funds of USD.121,243.62, only USD.95,629.53 was spent resulting in unspent balance of USD.26,614.09 representing an absorption level of 78.87%."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 516, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Strategic Towns Water Supply and Sanitation Project (STWSSP) Implemented  by Ministry of Water  and Environment", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "\uf0b7 I sampled eighteen (18) outputs with eleven (18) activities and noted that targets for six (6) activities had been fully achieved, targets for 8 activities had been partially achieved while 4 activities were yet to be achieved.  \uf0b7 The project had an approved budget of UGX.51.35Bn for the financial year 2022/2023 out of which UGX. 61.93Bn was available for spending resulting in excess receipts of UGX.10.58 Bn representing 120.6% performance.  \uf0b7 Out of the total available funds of UGX. 61,958,103,355, only UGX.60, 562,511,646 was spent representing an absorption level of 97.8%."], "type": "table"}}, {"content": "516", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 516, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["The Transition Readiness Project  of Mbarara University of science  and technology for the period 1st July 2021 to 31st  August 2022", "Human Capital Development", "Unqualified", "\uf0b7 Analysis of the income and expenditure statement revealed that USD.16,479 (70%) of the budget was received, resulting into a shortfall of USD.6,945 (30%)."], ["THRIVE-2 Project  of Makerere University", "Human Capital Development", "Unqualified", "\uf0b7 Out of the total receipts of \u00a3819,840.51 for the period under audit, \u00a3786,574 was spent by the project resulting in an unspent balance of \u00a333,266 representing under absorption of 4.06%. \uf0b7 The project ended in March 2022, but management did not provide details of its assets and location to the University as required by the grants policy"], ["Tirinyi-Pallisa- Kumi/Pallisa- Kamonkoli  Road Project (111kms) (IDB Loan  Uga- 0092) Implemented  by  Uganda National Roads Authority (UNRA)", "Integrated Transport Infrastructure & Services", "Unqualified", "\uf0b7 Project Performance  \uf0b7 Audit established that out of the total expected disbursement of USD 120,000,000 as of 30th June 2023, a total of USD 109,876,360  was disbursed resulting into undisbursed funds of USD 10,123,640.  \uf0b7 Out of the expected GoU counterpart funding of UGX.155,876,400,000, a total UGX.237,299,476,710 was disbursed as at 30th June, 2023 resulting into an over disbursed funds of (UGX) 81,423,076,710.  \uf0b7 Out of the seven (7) planned activities, I noted that only five (5) activities were fully implemented while the remaining two (2) activities were partially implemented. The partially implemented activities relate to land acquisition/compensations.  \uf0b7 Absorption of Project Funds  \uf0b7 Audit established that out of the total available GoU funds of UGX.39,820,430,845, only UGX.39,259,368,442 was spent resulting in unspent balance of UGX.561,062,403 representing an absorption level of 98.6%. The unspent funds were swept back to Treasury at the end of the financial year.  \uf0b7 Payment of Arbitration Awards  \uf0b7 There were two (2) Arbitration awards decided in favour of a Contractor and a Consultant amounting to UGX.27,119,434,165 due to wrongful termination of contracts by UNRA. By 30th June 2023 UGX.19,824,870,029 had been paid to the"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 517, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Strategic Towns Water Supply and Sanitation Project (STWSSP) Implemented  by Ministry of Water  and Environment", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "\uf0b7 I sampled eighteen (18) outputs with eleven (18) activities and noted that targets for six (6) activities had been fully achieved, targets for 8 activities had been partially achieved while 4 activities were yet to be achieved.  \uf0b7 The project had an approved budget of UGX.51.35Bn for the financial year 2022/2023 out of which UGX. 61.93Bn was available for spending resulting in excess receipts of UGX.10.58 Bn representing 120.6% performance.  \uf0b7 Out of the total available funds of UGX. 61,958,103,355, only UGX.60, 562,511,646 was spent representing an absorption level of 97.8%."], "type": "table"}}, {"content": "517", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 517, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "Contractors and UGX.7,294,564,136 due to Consultant remained outstanding. The amount includes UGX100,000,000 awarded as damages, which is wasteful.  \uf0b7 Delayed payment of PAPs  \uf0b7 UNRA has outstanding land compensation payments of UGX.7,485,209,351 for 189 PAPs yet the project has ended", null, null], ["Transformative Education and Lifelong Learning for Sustainable Growth (TELLS) Project  No. 62040 Under NORHED  II Programme", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues."], ["Treasury Operations (TOP)", "Development plan implementation", "Unqualified", "\uf0b7 Treasury Operations had no approved NTR estimate for the FY 2022/2023, however, a collection of UGX.10.075Bn as NTR from non-exchange transactions and UGX.200.949Bn as NTR from exchange transactions was realised.  \uf0b7 TOP had an approved/revised budget of UGX.16.812.16Bn out of which UGX.16.647.31Bn that was appropriated leading to a shortfall of UGX.164.848Bn, representing a 99.90% performance.  \uf0b7 TOP (Vote 130) lacked a vote specific strategic plan.  \uf0b7 A total of UGX.1.4Tn were appropriated to TOP as supplementary funding, in the first quarter of the FY 2022/23 of which a total of UGX.777Bn.  \uf0b7 In addition, TOP received a total supplementary budget of UGX.46.153Bn to cater for commitment fees, of which only UGX.21.707Bn was warranted and UGX.14.684Bn was spent.  \uf0b7 There was an increase in domestic arrears, from UGX.4.583Tn in 2021/22 to UGX.6.144Tn in 2022/23.  \uf0b7 A continued failure to recover a total of UGX.10.4Bn from nineteen (19) entities that received grants from Government.  \uf0b7 The payments totalling UGX.286.042 was to the contractors for the International Specialised Hospital in Lubowa was based on unsupported milestone completion certificate.  \uf0b7 Failure to adequately budget for mandamus/court awards. Out UGX.1.473Bn. book balance in court awards and compensation, UGX.106.6Bn was appropriated and UGX.106.6Bn was warranted."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 518, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Strategic Towns Water Supply and Sanitation Project (STWSSP) Implemented  by Ministry of Water  and Environment", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "\uf0b7 I sampled eighteen (18) outputs with eleven (18) activities and noted that targets for six (6) activities had been fully achieved, targets for 8 activities had been partially achieved while 4 activities were yet to be achieved.  \uf0b7 The project had an approved budget of UGX.51.35Bn for the financial year 2022/2023 out of which UGX. 61.93Bn was available for spending resulting in excess receipts of UGX.10.58 Bn representing 120.6% performance.  \uf0b7 Out of the total available funds of UGX. 61,958,103,355, only UGX.60, 562,511,646 was spent representing an absorption level of 97.8%."], "type": "table"}}, {"content": "518", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 518, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Trypanogen Project", "Human Capital Development", "Unqualified", "\uf0b7 The project\u2019s fund accountability statement revealed that out of the available grant of US $930,516.38 only US $539,937.65 was expended resulting unspent funds of US $390,578. (41.97%.)"], ["Uganda Energy Credit Capitalisation Company Limited", "Energy Development", "Unqualified", "\uf0b7 No material issues to report."], ["Uganda TB Risk by  Alcohol Consumption (TRAC) Project of  Mbarara University of Science  and Technology (MUST)", "Human Capital Development", "", "\uf0b7 There were no reportable issues."], ["Uganda  Tourism Board (UTB)", "Tourism development", "Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX.0.28Bn during the year under review of which UGX.0.20Bn was collected, representing an overall performance of 72% of the planned collection target.  \uf0b7 The entity had an approved budget of UGX.26.451 Bn from its one program out of which UGX.18.885 Bn was warranted resulting in a shortfall of UGX.7.566 Bn representing an overall performance of 71.40%.  \uf0b7 Out of the total release of UGX.18.885Bn availed to the entity during the year, UGX.17.960Bn was utilized resulting in unutilized warrants of UGX.0.925 Bn representing 95.10% utilization.  \uf0b7 The strategic plan 2020/21-2024/25 forecasts indicated a 45.85% variance in the funding requirements for the year under review.  \uf0b7 Out of 80 approved positions, a total of 36 positions were filled leaving a gap of 44 vacant positions, which negatively affects service delivery.  \uf0b7 The Uganda Tourism Board was implementing an organizational structure, salary structure, and Human Resource policy that had not been approved by the Ministry of Public Service contrary to the Public Service requirements."], ["Uganda Aids Commission (UAC)", "Human capital development", "Unqualified", "\uf0b7 Out of UGX.18Bn that was availed to Uganda AIDs Commission following the revision of its budget, only UG.15.2Bn was warranted representing 84% performance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 519, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Strategic Towns Water Supply and Sanitation Project (STWSSP) Implemented  by Ministry of Water  and Environment", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "\uf0b7 I sampled eighteen (18) outputs with eleven (18) activities and noted that targets for six (6) activities had been fully achieved, targets for 8 activities had been partially achieved while 4 activities were yet to be achieved.  \uf0b7 The project had an approved budget of UGX.51.35Bn for the financial year 2022/2023 out of which UGX. 61.93Bn was available for spending resulting in excess receipts of UGX.10.58 Bn representing 120.6% performance.  \uf0b7 Out of the total available funds of UGX. 61,958,103,355, only UGX.60, 562,511,646 was spent representing an absorption level of 97.8%."], "type": "table"}}, {"content": "519", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 519, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 All the 59 employees on the February 2023 payroll of the Commission showed up for the physical headcount and were fully validated after presenting the pre- requisite documents/information for validation.  \uf0b7 All the five (5) temporary staff at the Commission were fully verified.  \uf0b7 All the five (5) outputs assessed worth UGX.5.342BN were not supported by individual activity costing and budgets.  \uf0b7 59 positions out the 82 established posts were filled resulting into 23 positions to be vacant.  \uf0b7 A direct procurement of a supplier for printing of IEC materials worth UGX.21,110,000 was made without following procurement regulations.", null, null], ["Uganda  Air Cargo Corporation (UACC)", "Integrated Transport and Infrastructure Services", "Unqualified", "\uf0b7 The Corporation has 53 employees who were all fully validated. I further noted that the Corporation has 30 vacant posts while employees have no Board minutes appointing them.  \uf0b7 Nine (9) employees were paid without approved salary scales.  \uf0b7 The Corporation under-utilized the wage budget in the last four years by UGX.6,265,277,431  \uf0b7 The Corporation has long outstanding receivables amounting to UGX.16,609,540,675. Of this, over UGX.8,063,945,000 representing 49% has been outstanding for a period of more than five (5) years.  \uf0b7 The Corporation has long outstanding payables amounting to UGX.7,468,544,782. \uf0b7 The Corporation continued to make losses posting a loss of UGX.10.49Bn in the current year. The Corporation had a liquidity ratio which is higher than the recommended ratio, while a significant proportion of the Corporation\u2019s assets is financed by debt.  \uf0b7 I noted delays in repairing the Corporation\u2019s aircraft L100-30 and this affects the Corporation\u2019s performance."], ["Uganda Blood Transfusion Service (UBTS)", "Human capital development", "Unqualified", "\uf0b7 Out UGX. 0.03Bn the entity budgeted to collect in NTR during the year under review, only UGX.0.013Bn was collected 43% performance.  \uf0b7 Out of the total warrants of UGX.24.353Bn availed to the entity during the year, UGX.23.147Bn was utilized resulting in un-utilized warrants of UGX.1.206Bn representing 95% utilization.  \uf0b7 Out of 298 employees on UBTS February 2023 salary payroll, a total of 293 (98%) were fully verified and the 5 (2%) employees who did not show up were accounted for as having exited the entity.  \uf0b7 A total of eighty-six (86) employees on the Main payroll had inconsistencies in their names, NINs, dates of birth and gender captured in the main and short-term contract payrolls and data captured by NIRA on the National Identity cards."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 520, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Strategic Towns Water Supply and Sanitation Project (STWSSP) Implemented  by Ministry of Water  and Environment", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "\uf0b7 I sampled eighteen (18) outputs with eleven (18) activities and noted that targets for six (6) activities had been fully achieved, targets for 8 activities had been partially achieved while 4 activities were yet to be achieved.  \uf0b7 The project had an approved budget of UGX.51.35Bn for the financial year 2022/2023 out of which UGX. 61.93Bn was available for spending resulting in excess receipts of UGX.10.58 Bn representing 120.6% performance.  \uf0b7 Out of the total available funds of UGX. 61,958,103,355, only UGX.60, 562,511,646 was spent representing an absorption level of 97.8%."], "type": "table"}}, {"content": "520", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 520, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Out of UGX.224.442bn availed for wages for the four financial years (FY 2019/20- 2022/23), only UGX.23.789Bn was spent giving rise to unspent balances amounting to UGX.0.653Bn.  \uf0b7 There was an over remittance of statutory deductions by UGX.0.0017Bn and under- remittance of statutory deductions by UGX.0.158Bn during the four-year period.  \uf0b7 UBTS relied on volunteers to fulfil its mandate and facilitated them with monthly allowances totalling UGX.0.482Bn during the four-year audit period.  \uf0b7 Out of the 424 approved positions, a total of 299 positions were filled leaving a gap of 125 vacant positions.  \uf0b7 Out of the budget requirement of UGX.68.031Bn for the essential medicines and health supplies at NMS for the year under review, only UGX.39.89bn was provided resulting into a funding gap of UGX.28.14Bn.", null, null], ["Uganda Broadcasting Corporation (UBC)", "Community Mobilization and Mind-set Change", "Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX.10Bn but collected UGX.14.45Bn representing a performance of 144 % of the target. The performance was attributed to low targets.  \uf0b7 The entity budgeted to receive UGX.24.07Bn from GoU out of which UGX.8.8Bn was received, resulting in a shortfall of UGX.15.27Bn (63.4%).  \uf0b7 Out of 271 employees on UBC\u2019s March 2023 salary payroll, a total of 270 (99.63%) were fully verified, while 1 (0.37%) did not show up.  \uf0b7 Out of 188 employees on short term on UBC\u2019s March 2023 salary payroll, 179, (95%) were fully verified and 9(5%) did not show up. Those who did not show up were recommended to be removed from the Payroll.  \uf0b7 Out of 379 approved positions, a total of 226 positions were filled leaving a gap of 170 vacant positions. In addition, 8 positions were over-filled.  \uf0b7 The Corporation had procurements worth UGX.11.19Bn but monthly reports to PPDA indicated that procurements worth UGX.0.026Bn were undertaken during the period of twelve months. \uf0b7 The tax obligations increased by 12.6% from UGX.18.16Bn reported last year to UGX.20.38Bn in the current year.  \uf0b7 The Corporation had a total outstanding NSSF obligation of UGX.46.671Bn as of 30th June 2022 in the entity's financial statements."], ["Uganda Bureau of  Statistics (UBOS)", "Development plan implementation", "Unqualified", "\uf0b7 According to the approved NTR estimates for the FYR 2022/2023, the entity budgeted to collect UGX.49Mn, but collected UGX.130Mn representing a 260% performance.  \uf0b7 Out of the total warrants of UGX.75.75Bn availed to the entity during the year, UGX.70.66Bn was utilized resulting in un-utilized warrants of UGX.5.1Bn representing 94.3% utilization."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 521, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Strategic Towns Water Supply and Sanitation Project (STWSSP) Implemented  by Ministry of Water  and Environment", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "\uf0b7 I sampled eighteen (18) outputs with eleven (18) activities and noted that targets for six (6) activities had been fully achieved, targets for 8 activities had been partially achieved while 4 activities were yet to be achieved.  \uf0b7 The project had an approved budget of UGX.51.35Bn for the financial year 2022/2023 out of which UGX. 61.93Bn was available for spending resulting in excess receipts of UGX.10.58 Bn representing 120.6% performance.  \uf0b7 Out of the total available funds of UGX. 61,958,103,355, only UGX.60, 562,511,646 was spent representing an absorption level of 97.8%."], "type": "table"}}, {"content": [["", "\uf0b7 Out of UGX.224.442bn availed for wages for the four financial years (FY 2019/20- 2022/23), only UGX.23.789Bn was spent giving rise to unspent balances amounting to UGX.0.653Bn.  \uf0b7 There was an over remittance of statutory deductions by UGX.0.0017Bn and under- remittance of statutory deductions by UGX.0.158Bn during the four-year period.  \uf0b7 UBTS relied on volunteers to fulfil its mandate and facilitated them with monthly allowances totalling UGX.0.482Bn during the four-year audit period.  \uf0b7 Out of the 424 approved positions, a total of 299 positions were filled leaving a gap of 125 vacant positions.  \uf0b7 Out of the budget requirement of UGX.68.031Bn for the essential medicines and health supplies at NMS for the year under review, only UGX.39.89bn was provided resulting into a funding gap of UGX.28.14Bn.", null, null], ["Uganda Broadcasting Corporation (UBC)", "Community Mobilization and Mind-set Change", "Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX.10Bn but collected UGX.14.45Bn representing a performance of 144 % of the target. The performance was attributed to low targets.  \uf0b7 The entity budgeted to receive UGX.24.07Bn from GoU out of which UGX.8.8Bn was received, resulting in a shortfall of UGX.15.27Bn (63.4%).  \uf0b7 Out of 271 employees on UBC\u2019s March 2023 salary payroll, a total of 270 (99.63%) were fully verified, while 1 (0.37%) did not show up.  \uf0b7 Out of 188 employees on short term on UBC\u2019s March 2023 salary payroll, 179, (95%) were fully verified and 9(5%) did not show up. Those who did not show up were recommended to be removed from the Payroll.  \uf0b7 Out of 379 approved positions, a total of 226 positions were filled leaving a gap of 170 vacant positions. In addition, 8 positions were over-filled.  \uf0b7 The Corporation had procurements worth UGX.11.19Bn but monthly reports to PPDA indicated that procurements worth UGX.0.026Bn were undertaken during the period of twelve months. \uf0b7 The tax obligations increased by 12.6% from UGX.18.16Bn reported last year to UGX.20.38Bn in the current year.  \uf0b7 The Corporation had a total outstanding NSSF obligation of UGX.46.671Bn as of 30th June 2022 in the entity's financial statements."], ["Uganda Bureau of  Statistics (UBOS)", "Development plan implementation", "Unqualified", "\uf0b7 According to the approved NTR estimates for the FYR 2022/2023, the entity budgeted to collect UGX.49Mn, but collected UGX.130Mn representing a 260% performance.  \uf0b7 Out of the total warrants of UGX.75.75Bn availed to the entity during the year, UGX.70.66Bn was utilized resulting in un-utilized warrants of UGX.5.1Bn representing 94.3% utilization."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 521, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Strategic Towns Water Supply and Sanitation Project (STWSSP) Implemented  by Ministry of Water  and Environment", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "\uf0b7 I sampled eighteen (18) outputs with eleven (18) activities and noted that targets for six (6) activities had been fully achieved, targets for 8 activities had been partially achieved while 4 activities were yet to be achieved.  \uf0b7 The project had an approved budget of UGX.51.35Bn for the financial year 2022/2023 out of which UGX. 61.93Bn was available for spending resulting in excess receipts of UGX.10.58 Bn representing 120.6% performance.  \uf0b7 Out of the total available funds of UGX. 61,958,103,355, only UGX.60, 562,511,646 was spent representing an absorption level of 97.8%."], "type": "table"}}, {"content": "521 \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 521, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- During assessment of the implementation, I observed that while there were a majority of activities fully implemented, four (4) outputs with one hundred thirty- three (133) activities worth UGX.7.52Bn were partially implemented. Out of the one hundred thirty-three (133) activities, the entity fully implemented fifty (50) activities; fifty-four (54) activities were partially implemented, while twenty-nine (29) activities remained unimplemented while Six (6) outputs with fifty-one (51) activities worth UGX.5.09Bn were not implemented at all.\n- A total of 96 (19%) short term employees on the payroll did not appear for the validation and were categorised as follows;\n- A total 96 employees who were paid UGX.91Mn were confirmed to have had expired contracts by the time of validation. The total amount paid to the affected staff was prior to their exit from the Bureau. These were removed from the payroll in consultation with the Accounting officer.\n- A total of 6 individuals whose names were not on the payroll appeared for the validation exercise with all pre-requisite documents. These individuals were included on the validated payroll, upon confirmation by the Accounting Officer regarding their status.\n- A total of 30 employees on the Main payroll had inconsistencies in their dates of birth captured in the main payrolls and data captured by NIRA on the National Identity cards.\n- I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.91.219Bn Budgeted and approved wage funds for the four financial years, only UGX.87.853Bn was spent giving rise to unspent balances amounting to UGX.3.367Bn.\n- During the audit exercise, it was noted that six (6) employees who were on the submitted staff list of UBOS, were also employed and validated in other Government agencies while at the same time under employment of UBOS.\n- Underutilisation of PDM Funds: Out of the total receipts of UGX.3.999Bn, UGX.2.903Bn (72.6%) was spent by the entity resulting into un-utilized PDM funds of UGX.1.328Bn.\n- I noted that UBOS had just been granted access to the collected household data in August 2023 since inception of the PDM data collection in June 2022 and therefore was not able to process and validate any data in the FY 2022/2023.\n- I noted that the preparatory activities for 2023 National Population and Housing Census were delayed majorly due to funding challenges.\n- A review of the staffing structure for UBOS revealed that out of the total approved staff establishment of 401 staff, there are 341 (85%) staff currently recruited, leaving 60 (15%) positions vacant. During the financial year 2022/2023.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 522, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "522", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 522, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 I noted that procurements with a total value of UGX.0.514Bn were not implemented as planned.", null, null], ["Uganda Business and Technical Examination Board", "Human capital development", "Unqualified", "\uf0b7 The entity had an approved budget of UGX.35.26Bn from the various programmes out of which UGX.33.37Bn was warranted resulting in a shortfall of UGX.1.89Bn representing a 95% performance.  \uf0b7 I noted that for the period of four financial years ;2019/20 to 2022/23 the entity utilised UGX. 19,462,081,421 out of a total approved budget of the UGX. 20,123,200,564 giving rise to unspent balance of UGX. 661,119,143 representing 96.7% performance.  \uf0b7 I noted that out of 205 approved positions, a total of 104 positions were filled leaving a gap of 101 vacant positions.  \uf0b7 I noted that the Board had outstanding payables of UGX. 2,135,333,060"], ["Uganda Communication s Commission (UCC)", "Digital Transformation", "Unqualified", "\uf0b7 The entity had an approved budget of UGX.168.09Bn, out of which UGX.166.12Bn was realised.  \uf0b7 Out of the total funds of UGX.228.8Bn available to the entity, UGX.146.3Bn was utilized resulting in un-utilized funds of UGX.82.3Bn representing 60% utilization. \uf0b7 Procurements worth UGX.33.2Bn were not undertaken despite realizing the budget. This delays service delivery.  \uf0b7 The entity has not revalued its assets for over 5 years. There is a risk that these assets are presented at values that are less than their fair values.  \uf0b7 Out of 191 employees on the Uganda Communications Commission\u2019s February 2023 salary payroll, a total of 186 (97%) were verified while 5 (3%) did not show up.  \uf0b7 A review of the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 revealed that out of the UGX.95.97Bn budgeted and approved wage funds for the four financial years, only UGX.82.4Bn was spent, giving rise to unspent balances amounting to UGX.13.57Bn. Failure 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."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 523, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": [["", "\uf0b7 I noted that procurements with a total value of UGX.0.514Bn were not implemented as planned.", null, null], ["Uganda Business and Technical Examination Board", "Human capital development", "Unqualified", "\uf0b7 The entity had an approved budget of UGX.35.26Bn from the various programmes out of which UGX.33.37Bn was warranted resulting in a shortfall of UGX.1.89Bn representing a 95% performance.  \uf0b7 I noted that for the period of four financial years ;2019/20 to 2022/23 the entity utilised UGX. 19,462,081,421 out of a total approved budget of the UGX. 20,123,200,564 giving rise to unspent balance of UGX. 661,119,143 representing 96.7% performance.  \uf0b7 I noted that out of 205 approved positions, a total of 104 positions were filled leaving a gap of 101 vacant positions.  \uf0b7 I noted that the Board had outstanding payables of UGX. 2,135,333,060"], ["Uganda Communication s Commission (UCC)", "Digital Transformation", "Unqualified", "\uf0b7 The entity had an approved budget of UGX.168.09Bn, out of which UGX.166.12Bn was realised.  \uf0b7 Out of the total funds of UGX.228.8Bn available to the entity, UGX.146.3Bn was utilized resulting in un-utilized funds of UGX.82.3Bn representing 60% utilization. \uf0b7 Procurements worth UGX.33.2Bn were not undertaken despite realizing the budget. This delays service delivery.  \uf0b7 The entity has not revalued its assets for over 5 years. There is a risk that these assets are presented at values that are less than their fair values.  \uf0b7 Out of 191 employees on the Uganda Communications Commission\u2019s February 2023 salary payroll, a total of 186 (97%) were verified while 5 (3%) did not show up.  \uf0b7 A review of the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 revealed that out of the UGX.95.97Bn budgeted and approved wage funds for the four financial years, only UGX.82.4Bn was spent, giving rise to unspent balances amounting to UGX.13.57Bn. Failure 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."], ["Uganda Cancer Institute (UCI) ADB support to Uganda", "Human capital development", "Unqualified", "\uf0b7 Out of the approved budget of UGX.11.66 Bn for the financial year 2022/2023, only UGX. 1.99Bn was realised representing 17% performance. This was due to the delayed award of a successor contractor after the expiry of the original contract.  \uf0b7 Advance payment guarantees for the advance payments totaling USD 1,511,208 had expired due to the delayed completion of the multipurpose building which also deferred the supply and installation of ICT Equipment for Training and Telemedicine, a Magnetic Resonance Imaging System (MRI) and Medical Laboratory Furniture."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 523, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "523", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 523, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Uganda Cancer Institute (UCI)", "Human capital development", "Unqualified", "\uf0b7 UCI had an approved budget of UGX.48.756Bn which was all warranted.  \uf0b7 Out of 282 permanent employees on February 2023 salary payroll, a total of 277 were fully verified while five (5) did not show up.  \uf0b7 Out of 111 contract employees on the February 2023 salary payroll, a total of 105 were fully verified while six (6) did not show up.  \uf0b7 60 employees on the Main payroll had inconsistencies in their names, NINs, dates of birth and gender captured by NIRA on the National Identity cards.  \uf0b7 Salary overpayments of UGX.403,155,403 and underpayments of UGX.37,184,705 occurred.  \uf0b7 1750 approved positions, a total of 283 positions were filled leaving a gap of 1467 vacant positions.  \uf0b7 Long Outstanding obligations amounting to UGX.17,350,310,836 were reported.  \uf0b7 Completion of Construction of 350 Bed hospital and renovation of the six level building at a contract price of UGX.69,676,552,693 was behind schedule with 11.6% works completed by September 2023 after two thirds of the project elapsed time."], ["Uganda Civil Aviation Authority (UCAA)", "Integrated Transport and Infrastructure Services", "Unqualified", "\uf0b7 Although UCAA budgeted to collect internally generated revenue of UGX.239,132,112,000 during the year, UGX.280,896,609,000 was collected comprising revenue from operations and financing activities representing a 117.5% increase in revenue performance.  \uf0b7 Under GOU funding, out of an approved budget of UGX.3,000,000,000 to cater for the aerodromes, only UGX.2,475,000,000 was warranted resulting into 82.5% performance.  \uf0b7 I observed that the budgets for six (6) outputs were not supported with individual activity costing, mainly in the Directorate of Safety, Security and Economic Regulation (DSSER).  \uf0b7 I assessed the implementation of eighty-five (85) outputs that had been fully quantified with a total of one hundred thirty-six (136) activities worth UGX.211.82Bn and noted that; 34 outputs with 59 activities worth UGX.30.2Bn were fully implemented, 19 outputs with 44 activities worth UGX.9.1Bn were partially implemented while 32 outputs with 33 activities worth UGX.172.54Bn were not implemented at all.  \uf0b7 Out of 1,060 employees on Uganda Civil Aviation Authority April 2023 permanent staff salary payroll, 1,002 (94.5%) were fully verified, 45 (4.2%) partially verified, while 13 (1.2%) did not appear for headcount.  \uf0b7 Out of 247 employees on the Uganda Civil Aviation Authority April 2023 contract staff salary payroll, 220 (89.1%) were fully verified, 18 (7.3%), while 9 (3.6%) did not appear for headcount."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 524, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 I noted that procurements with a total value of UGX.0.514Bn were not implemented as planned.", "None", "None"], "type": "table"}}, {"content": "524", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 524, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 The Authority recruited 136 staff on contract and permanent basis with a monthly remuneration totalling to UGX.254,579,391 without evidence of interview assessment.  \uf0b7 79 staff were appointed to various positions without meeting the minimum required qualification for the positions.  \uf0b7 I observed that the Authority had neither confirmed nor terminated nine (9) employees who had served a period more than the maximum mandatory probationary period of 12 months.  \uf0b7 I established that 626 staff had their personal files without evidence of regular performance appraisals.  \uf0b7 A comparison of the Authority\u2019s approved estimated wage bill for validated staff for FY 2023/2024 of UGX.92,540,259,000 with the recomputed payroll costs of UGX.48,056,128,363 revealed that the Accounting Officer over-estimated the wage cost by UGX.44,484,130,637.  \uf0b7 I carried out ratio analysis of financial information and observed that the Authority has made significant financial recovery and improvement in its ability to sustain the provision of services.  \uf0b7 The Authority did not sign tenancy agreements with the cargo handling companies for the occupancy at the new cargo terminal at Entebbe international Airport despite the allocation of space to the handling companies.  \uf0b7 Advance payment guarantee and performance security for the contract for resurfacing of the public car parks at Entebbe international airport expired on 21st June 2023 and 19th July 2023 respectively without renewal yet works were still on- going.  \uf0b7 Performance securities for three contracts and insurance cover for one project that would have protected UCAA against non-performance of contractors were not availed for audit review.", null, null], ["Uganda Coffee Development Authority (UCDA)", "Agro-industrialization", "Unqualified", "The following was observed;  \uf0b7 UCDA budgeted to collect NTR of UGX.50.82Bn during the year under review but realized UGX.61.175Bn representing a performance of 120% of the target.  \uf0b7 UCDA had a budget of UGX.64.940Bn, out of which UGX.39.321Bn was warranted, resulting in a shortfall of UGX.25.619Bn. Out of UGX.39.321Bn warranted, only UGX.37.67Bn was spent resulting in an unspent balance of UGX.1.65Bn representing an absorption level of 96%.  \uf0b7 The budgets for one (1) output \u201cSupport to Coffee Research\u201d was not supported by individual activity costing.  \uf0b7 Eight (8) sampled quantified outputs with a total of 92 activities worth UGX.18.567Bn revealed that all the eight (08) outputs were partially implemented."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 525, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 I noted that procurements with a total value of UGX.0.514Bn were not implemented as planned.", "None", "None"], "type": "table"}}, {"content": "525 \nOut of the 92 activities, the entity fully implemented five (5) activities; 42 activities were partially implemented, while 45 activities remained unimplemented.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 525, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- UCDA did not have accurate and reliable data on performance of the coffee yields and incomes.\n- There were inconsistencies between the quantities of fertilizers reported as distributed by the Authority and the actual quantities received as per interviews for a sample of 23 farmers.\n- UCDA delivered fertilizers towards the end of the rainy seasons which led to late application and affected effectiveness of the fertilizers.\n- Farmers were not adequately trained on the use and application of the fertilizers which resulted in farmers applying fertilizers the wrong way.\n- 34 (42%) of the 81 farmers inspected received fertilizers and yet they had not expressed interest/demand for the fertilizers which was irregular\n- 70 (86%) farmers out of 81 farmers inspected were trained but still did not follow the prescribed fertilizer application procedures which affected the effectiveness of the fertilizers\n- Out of 81 farmers interviewed, 51 (62%) did not receive training and sensitization on the benefits of coffee rehabilitation, stumping and fertilizer application which affected the performance of the fertilizers.\n- Out of 163 employees of UCDA February 2023 salary payroll, a total of 159 (97%) were fully verified, 1 (1 %) partially verified, while 3 (2%) did not show up\n- Out of the UGX.34.787Bn approved wage funds for the four financial years 2019/20 to 2022/23, only UGX.32.179Bn was spent giving rise to unspent balances amounting to UGX.2.608 Bn.\n- Nine (9) employees on the Authority payroll were above the statutory retirement age of 60 years and should have been removed from the entity\u2019s Payroll.\n- Out of 227 approved positions, 164 (72%) were filled, leaving a gap of 63 (28%) vacant positions as per the establishment.\n- UCDA is not enrolled on the IPPS/HCM.\n- UCDA had unsettled domestic arrears as at 30th June 2023 amounting to UGX.49.9Bn.\n- Cases of value in excess of UGX.8Bn were pending resolution before the Courts of Law.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 526, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "526", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 526, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Uganda Consulate in China, Guangzhou", "Agro-industrialization Governance and security Manufacturing  Mineral development Tourism development", "Unqualified", "The following was noted;  \uf0b7 The Consulate\u2019s budget was to collect NTR of UGX. 36,666,000 during the year under review, only UGX.4,503,523 was collected as reported in the financial statement, implying that the NTR collected represented a performance of 12% of the planned target.  \uf0b7 The entity had an approved budget of UGX.4.561Bn from the various programmes which was all warranted representing a 100% performance.  \uf0b7 Out of the UGX.4.561Bn warranted during the year, UGX.4.444Bn was utilized resulting in un-utilized warrants of UGX.117m representing 97.4% utilization.  \uf0b7 Despite the Consulate receiving 100% of its budget, I noted that many budgeted outputs were not achieved.  \uf0b7 I reviewed the Consulate Strategic Plan 2020/2021 \u2013 2024/2025 and compared it with the Annual work plan for 2022/23 and noted that many planned activities for the year under the same programs do not match.  \uf0b7 Out of 5 Home based employees on Guangzhou Consulate June 2023 salary payroll, a total of 5, (100%) were fully verified with a total monthly salary of USD 13,485.23.  \uf0b7 Out of 6 local based employees on Guangzhou Consulate, China June 2023 salary payroll, a total of 6, (100%) were fully verified with a Total Monthly salary of \u00a542,198.14 and USD 1,000.  \uf0b7 Though the NTR budget to be collected during FY 22/23 was UGX.36,666,000, It was however noted that the Statement of Appropriation had an amount of only UGX.2,000,000 figure under the budget column.  \uf0b7 Included in the receivables of UGX.190,271,702, is an amount for security deposit of UGX.35,780,459 for two houses which belonged to two Officers who had been recalled almost 1 year and 5 years ago respectively. The security deposit hadn\u2019t been recovered by the time of audit.  \uf0b7 There have been enormous delays to start the construction of the Chancery and Office Residence. The Construction was expected to have commenced in 2019. To- date seven (7) years of the lease period have elapsed without any construction. As per the Consultant\u2019s projections, construction is expected to kick off in January and completed June 2025."], ["Uganda Consulate in Kenya, Mombasa", "Agro-industrialization Governance and security  Tourism development", "", "\uf0b7 The Consulate budgeted to collect UGX.57Mn during the year, however, by the end of the year only UGX.50Mn had been collected representing 88% performance.  \uf0b7 The Consulate had an approved budget of UGX.6,286,488,000 for the various programmes out of which UGX.5,840,071,000 was warranted resulting in a shortfall of UGX.446,417,000 representing a 93% performance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 527, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": [["Uganda Consulate in China, Guangzhou", "Agro-industrialization Governance and security Manufacturing  Mineral development Tourism development", "Unqualified", "The following was noted;  \uf0b7 The Consulate\u2019s budget was to collect NTR of UGX. 36,666,000 during the year under review, only UGX.4,503,523 was collected as reported in the financial statement, implying that the NTR collected represented a performance of 12% of the planned target.  \uf0b7 The entity had an approved budget of UGX.4.561Bn from the various programmes which was all warranted representing a 100% performance.  \uf0b7 Out of the UGX.4.561Bn warranted during the year, UGX.4.444Bn was utilized resulting in un-utilized warrants of UGX.117m representing 97.4% utilization.  \uf0b7 Despite the Consulate receiving 100% of its budget, I noted that many budgeted outputs were not achieved.  \uf0b7 I reviewed the Consulate Strategic Plan 2020/2021 \u2013 2024/2025 and compared it with the Annual work plan for 2022/23 and noted that many planned activities for the year under the same programs do not match.  \uf0b7 Out of 5 Home based employees on Guangzhou Consulate June 2023 salary payroll, a total of 5, (100%) were fully verified with a total monthly salary of USD 13,485.23.  \uf0b7 Out of 6 local based employees on Guangzhou Consulate, China June 2023 salary payroll, a total of 6, (100%) were fully verified with a Total Monthly salary of \u00a542,198.14 and USD 1,000.  \uf0b7 Though the NTR budget to be collected during FY 22/23 was UGX.36,666,000, It was however noted that the Statement of Appropriation had an amount of only UGX.2,000,000 figure under the budget column.  \uf0b7 Included in the receivables of UGX.190,271,702, is an amount for security deposit of UGX.35,780,459 for two houses which belonged to two Officers who had been recalled almost 1 year and 5 years ago respectively. The security deposit hadn\u2019t been recovered by the time of audit.  \uf0b7 There have been enormous delays to start the construction of the Chancery and Office Residence. The Construction was expected to have commenced in 2019. To- date seven (7) years of the lease period have elapsed without any construction. As per the Consultant\u2019s projections, construction is expected to kick off in January and completed June 2025."], ["Uganda Consulate in Kenya, Mombasa", "Agro-industrialization Governance and security  Tourism development", "", "\uf0b7 The Consulate budgeted to collect UGX.57Mn during the year, however, by the end of the year only UGX.50Mn had been collected representing 88% performance.  \uf0b7 The Consulate had an approved budget of UGX.6,286,488,000 for the various programmes out of which UGX.5,840,071,000 was warranted resulting in a shortfall of UGX.446,417,000 representing a 93% performance."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 527, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "527", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 527, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Out of the total warrants of UGX.5,823Mn availed to the Consulate during the year, UGX.5,415Mn was utilized resulting in un-utilized warrants of UGX.408Mn representing 93% utilization.  \uf0b7 Four (4) outputs that had been fully quantified with a total of twenty-five (25) activities worth UGX.4,091Mn and noted that; Three (3) outputs with fourteen (14) activities and expenditure worth UGX.3,700Mn were fully implemented, one (1) outputs with eleven (11) activities worth UGX.391Mn were partially implemented and one (1) output with one (1) activity worth UGX.20Mn was not implemented at all.  \uf0b7 Funds from the Consulate to the tune of UGX.18,113,139 were irregularly charged from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals.  \uf0b7 All the five (5) home based employees at the Consulate appeared for the validation exercise, presented all the pre-requisite documents/information and were fully verified  \uf0b7 Out of 12 Local employees from the Consulate, eleven (11) or (92%) appeared for the validation exercise and presented all the pre-requisite documents/information and were fully verified and one (1) or (8%) Local employee on the payroll did not appear for the validation.  \uf0b7 The Consulate was still in the process of transferring the tittle from Uganda Property Holdings Ltd to Ministry of foreign affairs, which may delay commencement of the construction works.  \uf0b7 The Consulate procured furniture and fitting and electronics from Dubai worth USD.161,779 using a direct method of procurement.", null, null], ["Uganda Communication s  Universal Services Access Fund (UCUSAF)", "Digital Transformation", "Unqualified", "\uf0b7 Regulation 10 (a) provides that the percentage of the monies meant for information and communication technology development shall be shared between UCC and the Ministry responsible for ICT. However, the Regulation does not provide the ratio against which the sharing would be based."], ["Uganda Covid- 19 Response And Emergency Preparedness Project (UCREPP)", "Human Capital Development", "Unqualified", "The following was observed:  \uf0b7 Both the project concept paper and Project file were prepared for the project to ensure that the project idea is consistent with the national development priorities as specified in the NDP and to control duplication of interventions.  \uf0b7 Neither a pre-feasibility study nor detailed feasibility study was undertaken prior to execution of the project.  \uf0b7 The total project budget was USD 195.5m of which, USD 105.15m (54%) had been disbursed leaving USD 90.35m (46%) yet to be disbursed."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 528, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Consulate in China, Guangzhou", "Agro-industrialization Governance and security Manufacturing  Mineral development Tourism development", "Unqualified", "The following was noted;  \uf0b7 The Consulate\u2019s budget was to collect NTR of UGX. 36,666,000 during the year under review, only UGX.4,503,523 was collected as reported in the financial statement, implying that the NTR collected represented a performance of 12% of the planned target.  \uf0b7 The entity had an approved budget of UGX.4.561Bn from the various programmes which was all warranted representing a 100% performance.  \uf0b7 Out of the UGX.4.561Bn warranted during the year, UGX.4.444Bn was utilized resulting in un-utilized warrants of UGX.117m representing 97.4% utilization.  \uf0b7 Despite the Consulate receiving 100% of its budget, I noted that many budgeted outputs were not achieved.  \uf0b7 I reviewed the Consulate Strategic Plan 2020/2021 \u2013 2024/2025 and compared it with the Annual work plan for 2022/23 and noted that many planned activities for the year under the same programs do not match.  \uf0b7 Out of 5 Home based employees on Guangzhou Consulate June 2023 salary payroll, a total of 5, (100%) were fully verified with a total monthly salary of USD 13,485.23.  \uf0b7 Out of 6 local based employees on Guangzhou Consulate, China June 2023 salary payroll, a total of 6, (100%) were fully verified with a Total Monthly salary of \u00a542,198.14 and USD 1,000.  \uf0b7 Though the NTR budget to be collected during FY 22/23 was UGX.36,666,000, It was however noted that the Statement of Appropriation had an amount of only UGX.2,000,000 figure under the budget column.  \uf0b7 Included in the receivables of UGX.190,271,702, is an amount for security deposit of UGX.35,780,459 for two houses which belonged to two Officers who had been recalled almost 1 year and 5 years ago respectively. The security deposit hadn\u2019t been recovered by the time of audit.  \uf0b7 There have been enormous delays to start the construction of the Chancery and Office Residence. The Construction was expected to have commenced in 2019. To- date seven (7) years of the lease period have elapsed without any construction. As per the Consultant\u2019s projections, construction is expected to kick off in January and completed June 2025."], "type": "table"}}, {"content": "528", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 528, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 I sampled 151 activities worth USD 151.5m, of which 62 activities worth USD 76.8m had been fully achieved, 44 activities worth USD 56.1m were partially achieved and 45 activities worth USD 18.6m were not achieved.  \uf0b7 Out of the total available funds of USD 103.89 million, only USD 96.42 million was spent in the FY 2022/23 resulting in unspent balance of USD 7.47 million (representing absorption level of 92.8%).  \uf0b7 Some delays were noted in delivery of services like refurbishment of 14 health centres whose contracting was still ongoing and construction of the regional call and dispatch centres of Lira, Mbale and Mbarara whose contracts were yet to be signed.  \uf0b7 The Project planned to procure and distribute 65 ambulances to boost Emergency Medical Services countrywide. By the time of audit, only 32 (49%) ambulances had been delivered.  \uf0b7 Review of the funds transferred to regional referral hospitals revealed poor record keeping practices and non-deduction of PAYE.", null, null], ["Uganda Country Coordinating Mechanism (UCCM)", "Human Capital Development", "Unqualified", "Audit of UCCM revealed the following;  \uf0b7 UCCM budgeted to receive revenue of UGX. 2,548,835,136 for the year 2022. Of this budget, UGX.1,695,987,057 was realized representing an overall performance of 66.5% of the target and a shortfall of UGX.852,848,079.  I advised the Accounting Officer to continue liaising with the respective stakeholders to ensure operational efficiencies that support timely release of funds. \uf0b7 UCCM received UGX.1,695,987,057 of which UGX. 374,977,836 was from Global fund; UGX.1,205,000,001 from Government of Uganda (Uganda Aids Commission) and UGX.116,009,220 from GIZ.  In addition, UCCM had an opening balance of UGX.191,748,233. As a result, the available funds were UGX. 1,887,735,290 during the year;  \uf0b7 However out of a total of UGX.1,887,735,290 funds available during the year, a total of UGX.1,370,361,271 was spent resulting into an unspent balance of UGX.517,374,019 representing 27.4% of the available funds; The under absorption of funds has affected the implementation of planned activities of UCCM."], ["Uganda Development Bank Limited (UDB)", "Private Sector Development", "Unqualified", "\uf0b7 The allowance for impairment of loans to customers is a matter of most significance as it requires the application of significant judgment and use of subjective assumptions by the Directors when determining both when and how much to record as loan impairment. The key areas where I identified greater levels of management judgement and therefore increased levels of audit focus in the Bank\u2019s implementation of IFRS 9 include; The judgments made to determine the categorization (staging) of individual loans and advances accounts in line with IFRS 9; Modelling for estimation of ECL parameters; the respective models\u2019 ability to"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 529, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Consulate in China, Guangzhou", "Agro-industrialization Governance and security Manufacturing  Mineral development Tourism development", "Unqualified", "The following was noted;  \uf0b7 The Consulate\u2019s budget was to collect NTR of UGX. 36,666,000 during the year under review, only UGX.4,503,523 was collected as reported in the financial statement, implying that the NTR collected represented a performance of 12% of the planned target.  \uf0b7 The entity had an approved budget of UGX.4.561Bn from the various programmes which was all warranted representing a 100% performance.  \uf0b7 Out of the UGX.4.561Bn warranted during the year, UGX.4.444Bn was utilized resulting in un-utilized warrants of UGX.117m representing 97.4% utilization.  \uf0b7 Despite the Consulate receiving 100% of its budget, I noted that many budgeted outputs were not achieved.  \uf0b7 I reviewed the Consulate Strategic Plan 2020/2021 \u2013 2024/2025 and compared it with the Annual work plan for 2022/23 and noted that many planned activities for the year under the same programs do not match.  \uf0b7 Out of 5 Home based employees on Guangzhou Consulate June 2023 salary payroll, a total of 5, (100%) were fully verified with a total monthly salary of USD 13,485.23.  \uf0b7 Out of 6 local based employees on Guangzhou Consulate, China June 2023 salary payroll, a total of 6, (100%) were fully verified with a Total Monthly salary of \u00a542,198.14 and USD 1,000.  \uf0b7 Though the NTR budget to be collected during FY 22/23 was UGX.36,666,000, It was however noted that the Statement of Appropriation had an amount of only UGX.2,000,000 figure under the budget column.  \uf0b7 Included in the receivables of UGX.190,271,702, is an amount for security deposit of UGX.35,780,459 for two houses which belonged to two Officers who had been recalled almost 1 year and 5 years ago respectively. The security deposit hadn\u2019t been recovered by the time of audit.  \uf0b7 There have been enormous delays to start the construction of the Chancery and Office Residence. The Construction was expected to have commenced in 2019. To- date seven (7) years of the lease period have elapsed without any construction. As per the Consultant\u2019s projections, construction is expected to kick off in January and completed June 2025."], "type": "table"}}, {"content": [["", "\uf0b7 I sampled 151 activities worth USD 151.5m, of which 62 activities worth USD 76.8m had been fully achieved, 44 activities worth USD 56.1m were partially achieved and 45 activities worth USD 18.6m were not achieved.  \uf0b7 Out of the total available funds of USD 103.89 million, only USD 96.42 million was spent in the FY 2022/23 resulting in unspent balance of USD 7.47 million (representing absorption level of 92.8%).  \uf0b7 Some delays were noted in delivery of services like refurbishment of 14 health centres whose contracting was still ongoing and construction of the regional call and dispatch centres of Lira, Mbale and Mbarara whose contracts were yet to be signed.  \uf0b7 The Project planned to procure and distribute 65 ambulances to boost Emergency Medical Services countrywide. By the time of audit, only 32 (49%) ambulances had been delivered.  \uf0b7 Review of the funds transferred to regional referral hospitals revealed poor record keeping practices and non-deduction of PAYE.", null, null], ["Uganda Country Coordinating Mechanism (UCCM)", "Human Capital Development", "Unqualified", "Audit of UCCM revealed the following;  \uf0b7 UCCM budgeted to receive revenue of UGX. 2,548,835,136 for the year 2022. Of this budget, UGX.1,695,987,057 was realized representing an overall performance of 66.5% of the target and a shortfall of UGX.852,848,079.  I advised the Accounting Officer to continue liaising with the respective stakeholders to ensure operational efficiencies that support timely release of funds. \uf0b7 UCCM received UGX.1,695,987,057 of which UGX. 374,977,836 was from Global fund; UGX.1,205,000,001 from Government of Uganda (Uganda Aids Commission) and UGX.116,009,220 from GIZ.  In addition, UCCM had an opening balance of UGX.191,748,233. As a result, the available funds were UGX. 1,887,735,290 during the year;  \uf0b7 However out of a total of UGX.1,887,735,290 funds available during the year, a total of UGX.1,370,361,271 was spent resulting into an unspent balance of UGX.517,374,019 representing 27.4% of the available funds; The under absorption of funds has affected the implementation of planned activities of UCCM."], ["Uganda Development Bank Limited (UDB)", "Private Sector Development", "Unqualified", "\uf0b7 The allowance for impairment of loans to customers is a matter of most significance as it requires the application of significant judgment and use of subjective assumptions by the Directors when determining both when and how much to record as loan impairment. The key areas where I identified greater levels of management judgement and therefore increased levels of audit focus in the Bank\u2019s implementation of IFRS 9 include; The judgments made to determine the categorization (staging) of individual loans and advances accounts in line with IFRS 9; Modelling for estimation of ECL parameters; the respective models\u2019 ability to"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 529, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Consulate in China, Guangzhou", "Agro-industrialization Governance and security Manufacturing  Mineral development Tourism development", "Unqualified", "The following was noted;  \uf0b7 The Consulate\u2019s budget was to collect NTR of UGX. 36,666,000 during the year under review, only UGX.4,503,523 was collected as reported in the financial statement, implying that the NTR collected represented a performance of 12% of the planned target.  \uf0b7 The entity had an approved budget of UGX.4.561Bn from the various programmes which was all warranted representing a 100% performance.  \uf0b7 Out of the UGX.4.561Bn warranted during the year, UGX.4.444Bn was utilized resulting in un-utilized warrants of UGX.117m representing 97.4% utilization.  \uf0b7 Despite the Consulate receiving 100% of its budget, I noted that many budgeted outputs were not achieved.  \uf0b7 I reviewed the Consulate Strategic Plan 2020/2021 \u2013 2024/2025 and compared it with the Annual work plan for 2022/23 and noted that many planned activities for the year under the same programs do not match.  \uf0b7 Out of 5 Home based employees on Guangzhou Consulate June 2023 salary payroll, a total of 5, (100%) were fully verified with a total monthly salary of USD 13,485.23.  \uf0b7 Out of 6 local based employees on Guangzhou Consulate, China June 2023 salary payroll, a total of 6, (100%) were fully verified with a Total Monthly salary of \u00a542,198.14 and USD 1,000.  \uf0b7 Though the NTR budget to be collected during FY 22/23 was UGX.36,666,000, It was however noted that the Statement of Appropriation had an amount of only UGX.2,000,000 figure under the budget column.  \uf0b7 Included in the receivables of UGX.190,271,702, is an amount for security deposit of UGX.35,780,459 for two houses which belonged to two Officers who had been recalled almost 1 year and 5 years ago respectively. The security deposit hadn\u2019t been recovered by the time of audit.  \uf0b7 There have been enormous delays to start the construction of the Chancery and Office Residence. The Construction was expected to have commenced in 2019. To- date seven (7) years of the lease period have elapsed without any construction. As per the Consultant\u2019s projections, construction is expected to kick off in January and completed June 2025."], "type": "table"}}, {"content": "529", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 529, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "address specific trends or conditions due to inherent limitations of modelling based on past performance, the timing of model updates, and macroeconomic events, additional provisions are made via management overlays; and Inputs and assumptions used to estimate the impact of multiple macro-economic scenarios.  \uf0b7 The evolving economic impact of global economic shocks like the Russia-Ukraine war and the general adverse economic environment has increased the overall risk of credit default and the possibility of significant increases in credit risk, hence raising the uncertainty surrounding management judgments and estimating processes.  \uf0b7 As at 31st December 2022, the gross loans to customers amounted to UGX.1,299 Bn (2021: UGX.840 Bn) contributing 80% (2021: 64%) of the bank\u2019s total assets and expected credit losses amounted to UGX.72.8 Bn (FY2021: UGX.55.5 Bn).", null, null], ["Uganda Development Corporation (UDC)", "Innovation, technology development and transfer", "Unqualified", "\uf0b7 The entity had an approved budget of UGX.440.36Bn from the various programmes out of which UGX.392.11Bn was warranted resulting in a shortfall of UGX.48.25Bn representing an 89% performance.  \uf0b7 Out of the total funds of UGX.607.03Bn available to the entity during the year, UGX.477.04Bn was utilized resulting in unutilized funds amounting to UGX.129.99Bn representing 79% utilization.  \uf0b7 Out of 48 employees on UDC February 2023 salary payroll, a total of 47 (98%) were fully verified while 1 (2%) did not show up but observed that he was a seconded staff.  \uf0b7 There were some inconsistencies in staff dates of birth captured in the main payroll and data captured by NIRA on the National Identity card.  \uf0b7 A total of six (06) individuals appeared for physical verification with documents indicating that they were temporary or part-time staff.  \uf0b7 Out of the 70 approved positions, a total of 47 positions were substantively filled leaving a gap of 23 vacant positions as per the establishment.  \uf0b7 I noted that some companies where UDC has shareholding have not held AGMs since UDC acquired shares.  \uf0b7 UDC acquired shares in Bukona Agro-processor Ltd worth UGX.11.95Bn in March 2021 for both ordinary and preference shares. However, evidence on file indicates that UDC had not concluded the acquisition and as such, it only had provisional share allocations.  \uf0b7 UDC agreed to invest in Speke Resort Convention Centre Ltd (SRCCL), a limited liability company with M/S Meera Investments Ltd (MIL) each shareholder owning a 50% stake in the company. However, MIL contribution is short by UGX.5.69Bn."], ["Uganda Electricity", "Energy Development", "Unqualified", "The following was observations were made;"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 530, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Consulate in China, Guangzhou", "Agro-industrialization Governance and security Manufacturing  Mineral development Tourism development", "Unqualified", "The following was noted;  \uf0b7 The Consulate\u2019s budget was to collect NTR of UGX. 36,666,000 during the year under review, only UGX.4,503,523 was collected as reported in the financial statement, implying that the NTR collected represented a performance of 12% of the planned target.  \uf0b7 The entity had an approved budget of UGX.4.561Bn from the various programmes which was all warranted representing a 100% performance.  \uf0b7 Out of the UGX.4.561Bn warranted during the year, UGX.4.444Bn was utilized resulting in un-utilized warrants of UGX.117m representing 97.4% utilization.  \uf0b7 Despite the Consulate receiving 100% of its budget, I noted that many budgeted outputs were not achieved.  \uf0b7 I reviewed the Consulate Strategic Plan 2020/2021 \u2013 2024/2025 and compared it with the Annual work plan for 2022/23 and noted that many planned activities for the year under the same programs do not match.  \uf0b7 Out of 5 Home based employees on Guangzhou Consulate June 2023 salary payroll, a total of 5, (100%) were fully verified with a total monthly salary of USD 13,485.23.  \uf0b7 Out of 6 local based employees on Guangzhou Consulate, China June 2023 salary payroll, a total of 6, (100%) were fully verified with a Total Monthly salary of \u00a542,198.14 and USD 1,000.  \uf0b7 Though the NTR budget to be collected during FY 22/23 was UGX.36,666,000, It was however noted that the Statement of Appropriation had an amount of only UGX.2,000,000 figure under the budget column.  \uf0b7 Included in the receivables of UGX.190,271,702, is an amount for security deposit of UGX.35,780,459 for two houses which belonged to two Officers who had been recalled almost 1 year and 5 years ago respectively. The security deposit hadn\u2019t been recovered by the time of audit.  \uf0b7 There have been enormous delays to start the construction of the Chancery and Office Residence. The Construction was expected to have commenced in 2019. To- date seven (7) years of the lease period have elapsed without any construction. As per the Consultant\u2019s projections, construction is expected to kick off in January and completed June 2025."], "type": "table"}}, {"content": [["", "address specific trends or conditions due to inherent limitations of modelling based on past performance, the timing of model updates, and macroeconomic events, additional provisions are made via management overlays; and Inputs and assumptions used to estimate the impact of multiple macro-economic scenarios.  \uf0b7 The evolving economic impact of global economic shocks like the Russia-Ukraine war and the general adverse economic environment has increased the overall risk of credit default and the possibility of significant increases in credit risk, hence raising the uncertainty surrounding management judgments and estimating processes.  \uf0b7 As at 31st December 2022, the gross loans to customers amounted to UGX.1,299 Bn (2021: UGX.840 Bn) contributing 80% (2021: 64%) of the bank\u2019s total assets and expected credit losses amounted to UGX.72.8 Bn (FY2021: UGX.55.5 Bn).", null, null], ["Uganda Development Corporation (UDC)", "Innovation, technology development and transfer", "Unqualified", "\uf0b7 The entity had an approved budget of UGX.440.36Bn from the various programmes out of which UGX.392.11Bn was warranted resulting in a shortfall of UGX.48.25Bn representing an 89% performance.  \uf0b7 Out of the total funds of UGX.607.03Bn available to the entity during the year, UGX.477.04Bn was utilized resulting in unutilized funds amounting to UGX.129.99Bn representing 79% utilization.  \uf0b7 Out of 48 employees on UDC February 2023 salary payroll, a total of 47 (98%) were fully verified while 1 (2%) did not show up but observed that he was a seconded staff.  \uf0b7 There were some inconsistencies in staff dates of birth captured in the main payroll and data captured by NIRA on the National Identity card.  \uf0b7 A total of six (06) individuals appeared for physical verification with documents indicating that they were temporary or part-time staff.  \uf0b7 Out of the 70 approved positions, a total of 47 positions were substantively filled leaving a gap of 23 vacant positions as per the establishment.  \uf0b7 I noted that some companies where UDC has shareholding have not held AGMs since UDC acquired shares.  \uf0b7 UDC acquired shares in Bukona Agro-processor Ltd worth UGX.11.95Bn in March 2021 for both ordinary and preference shares. However, evidence on file indicates that UDC had not concluded the acquisition and as such, it only had provisional share allocations.  \uf0b7 UDC agreed to invest in Speke Resort Convention Centre Ltd (SRCCL), a limited liability company with M/S Meera Investments Ltd (MIL) each shareholder owning a 50% stake in the company. However, MIL contribution is short by UGX.5.69Bn."], ["Uganda Electricity", "Energy Development", "Unqualified", "The following was observations were made;"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 530, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Consulate in China, Guangzhou", "Agro-industrialization Governance and security Manufacturing  Mineral development Tourism development", "Unqualified", "The following was noted;  \uf0b7 The Consulate\u2019s budget was to collect NTR of UGX. 36,666,000 during the year under review, only UGX.4,503,523 was collected as reported in the financial statement, implying that the NTR collected represented a performance of 12% of the planned target.  \uf0b7 The entity had an approved budget of UGX.4.561Bn from the various programmes which was all warranted representing a 100% performance.  \uf0b7 Out of the UGX.4.561Bn warranted during the year, UGX.4.444Bn was utilized resulting in un-utilized warrants of UGX.117m representing 97.4% utilization.  \uf0b7 Despite the Consulate receiving 100% of its budget, I noted that many budgeted outputs were not achieved.  \uf0b7 I reviewed the Consulate Strategic Plan 2020/2021 \u2013 2024/2025 and compared it with the Annual work plan for 2022/23 and noted that many planned activities for the year under the same programs do not match.  \uf0b7 Out of 5 Home based employees on Guangzhou Consulate June 2023 salary payroll, a total of 5, (100%) were fully verified with a total monthly salary of USD 13,485.23.  \uf0b7 Out of 6 local based employees on Guangzhou Consulate, China June 2023 salary payroll, a total of 6, (100%) were fully verified with a Total Monthly salary of \u00a542,198.14 and USD 1,000.  \uf0b7 Though the NTR budget to be collected during FY 22/23 was UGX.36,666,000, It was however noted that the Statement of Appropriation had an amount of only UGX.2,000,000 figure under the budget column.  \uf0b7 Included in the receivables of UGX.190,271,702, is an amount for security deposit of UGX.35,780,459 for two houses which belonged to two Officers who had been recalled almost 1 year and 5 years ago respectively. The security deposit hadn\u2019t been recovered by the time of audit.  \uf0b7 There have been enormous delays to start the construction of the Chancery and Office Residence. The Construction was expected to have commenced in 2019. To- date seven (7) years of the lease period have elapsed without any construction. As per the Consultant\u2019s projections, construction is expected to kick off in January and completed June 2025."], "type": "table"}}, {"content": "530 \nDistribution", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 530, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of the revenue budget of UGX 90,017,351,892, only UGX 77,780,649,000 was Company  \nrealised, representing 86% performance.  \nLimited\n- Out of the budgeted operational costs of UGX 79,698,893,927, only UGX (UEDCL)  \n72,929,306,420 was spent resulting into a variance of UGX 6,769,587,507 representing 92% overall budget utilisation.\n- Of the fifty-five (55) sampled activities, thirty-seven (37) initiatives under the three (3) pillars spelt out in the entity work plan for the FY 2022/23. Out of these, sixteen (16) were implemented, thirty-six (36) were partially implemented and three (3) were not implemented.\n- Out of 366 employees on the Uganda Electricity Distribution Company Limited as of April 2023 salary payroll, a total of 360 (98.4%) employees were fully verified while six (6) staff did not show up. I also noted that two staff received salary, yet their contacts had expired.\n- A total of twelve (12) employees on the main payroll had inconsistencies in the dates of birth captured in the Company payroll and National IDs as issued by NIRA.\n- Of 442 approved positions, only 346 were filled resulting into a 78% staffing level.\n- Out of the wage budget of UGX.69,066,447,497 for the four (4) financial years of 2019/20 to 2022/23, only UGX 65,761,443,543 was absorbed with total unspent balances of UGX 3,305,003,954 (4.7%).\n- The Company has outstanding amounts owed by related parties amounting to UGX. 111,278,848,000.\n- The Company had a current ratio of 12.4 for the year under review which was above the desirable ratio of 1.5. It increased by 18.1% from a ratio of 10.5 recorded in the previous year.\n- The escrow account lacked adequate funding, with closing balances of USD 8,121.52 and UGX 21,247 in the USD and UGX accounts, respectively, as of June 30th, 2023. The year-end funds are less than 1% of the anticipated USD 20 million expected at the end of the concession period of 31st March 2025.\n- The company lacked a succession plan for both its board and the senior management.\n- WENRECO downsized UEDCL transformers and transferred assets from the UEDCL grid to the WENRECO network without obtaining prior approval from UEDCL and ERA.  \nFurthermore, reports on the WENRECo concession revealed deficiencies in the maintenance of electricity line accessories, with 71% of insulators and 50% of cross arms found to be broken or leaning. Additionally, 40% of stays were loose, and all drop-out fuses and surge arrestors were identified as faulty.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 531, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "531", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 531, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 The assessment report on a sample inspection of five distribution lines out of thirteen in the northern and eastern regions of the country revealed that half of the transformers examined were in unsatisfactory condition, among other anomalies.  \uf0b7 The UMEME network, had pole faults including; damage, cracking, rotting, vandalism, and leaning structures. Specifically, the Kumi-Serere 33kV Line displayed multiple leaning structures due to rotten poles and vandalized stay assemblies.  \uf0b7 There were notable Infrastructure and Security Concerns, with Substation land encroachment observed at Mityana, Mubende, and Fortportal substations, while vandalism was reported for stay assemblies, conductors, underground cables, and poles on the UMEME network, affecting the network's integrity.  \uf0b7 Notably, 16 MV Poles, 15,542 meters of MV Bare Conductor, 280 meters of LV Bare Conductor, 21,480 meters of 50sqmm ABC, 2,442 liters of Transformer Oil siphoning, and 16 MV Stay Assemblies were vandalised on the UEDCL Network.", null, null], ["Uganda Electricity Generation Company Limited (UEGCL)", "Energy Development", "Unqualified", "\uf0b7 UEGCL budgeted to receive revenue of UGX.252.7Bn for the financial year 2022/2023, UGX. 365 Bn was realized representing performance of 144.4% of the target. The performance was attributed to increased Energy sales Isimba HPP, Namanve thermal plant, and Government grants to Nalubaale HPP, following the full takeover after the end of the ESCOM concession.  \uf0b7 I assessed the level of implementation of 12 Strategic objectives and noted that four (4) strategic objectives were fully implemented, 7 strategic objectives were partially implemented. One (1) was not implemented at all.  \uf0b7 I conducted a physical validation of 349 staff, which represented 99% of the total employees of 352 on the company\u2019s April 2023 payroll. Of the 3 unvalidated employees, 1 was away on official duties, while the 2 had retired and were therefore removed from the company\u2019s payroll.  \uf0b7 While the company\u2019s wage budget for the 4 financial years from 2019/20 to2022/23 amounted to UGX.124.1 Bn, only UGX.111.2Bn (89.6%) was utilized. The unutilized funds of UGX.12.9 Bn were attributed to delayed recruitments.  \uf0b7 Trade and other payables increased by 170%, from UGX.17.97 Bn in the previous financial year to UGX 48.49 billion. The increase was mainly due to unpaid owner\u2019s engineer supervision cost for Karuma HPP and Isimba HPP UGX.18.5 Bn.  \uf0b7 The company had outstanding loan obligations of UGX.5.061Tn relating to the construction of Karuma and Isimba Hydro Power Plants. The loans had accrued interest of UGX.447.840Bn by the end of the financial year."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 532, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": [["", "\uf0b7 The assessment report on a sample inspection of five distribution lines out of thirteen in the northern and eastern regions of the country revealed that half of the transformers examined were in unsatisfactory condition, among other anomalies.  \uf0b7 The UMEME network, had pole faults including; damage, cracking, rotting, vandalism, and leaning structures. Specifically, the Kumi-Serere 33kV Line displayed multiple leaning structures due to rotten poles and vandalized stay assemblies.  \uf0b7 There were notable Infrastructure and Security Concerns, with Substation land encroachment observed at Mityana, Mubende, and Fortportal substations, while vandalism was reported for stay assemblies, conductors, underground cables, and poles on the UMEME network, affecting the network's integrity.  \uf0b7 Notably, 16 MV Poles, 15,542 meters of MV Bare Conductor, 280 meters of LV Bare Conductor, 21,480 meters of 50sqmm ABC, 2,442 liters of Transformer Oil siphoning, and 16 MV Stay Assemblies were vandalised on the UEDCL Network.", null, null], ["Uganda Electricity Generation Company Limited (UEGCL)", "Energy Development", "Unqualified", "\uf0b7 UEGCL budgeted to receive revenue of UGX.252.7Bn for the financial year 2022/2023, UGX. 365 Bn was realized representing performance of 144.4% of the target. The performance was attributed to increased Energy sales Isimba HPP, Namanve thermal plant, and Government grants to Nalubaale HPP, following the full takeover after the end of the ESCOM concession.  \uf0b7 I assessed the level of implementation of 12 Strategic objectives and noted that four (4) strategic objectives were fully implemented, 7 strategic objectives were partially implemented. One (1) was not implemented at all.  \uf0b7 I conducted a physical validation of 349 staff, which represented 99% of the total employees of 352 on the company\u2019s April 2023 payroll. Of the 3 unvalidated employees, 1 was away on official duties, while the 2 had retired and were therefore removed from the company\u2019s payroll.  \uf0b7 While the company\u2019s wage budget for the 4 financial years from 2019/20 to2022/23 amounted to UGX.124.1 Bn, only UGX.111.2Bn (89.6%) was utilized. The unutilized funds of UGX.12.9 Bn were attributed to delayed recruitments.  \uf0b7 Trade and other payables increased by 170%, from UGX.17.97 Bn in the previous financial year to UGX 48.49 billion. The increase was mainly due to unpaid owner\u2019s engineer supervision cost for Karuma HPP and Isimba HPP UGX.18.5 Bn.  \uf0b7 The company had outstanding loan obligations of UGX.5.061Tn relating to the construction of Karuma and Isimba Hydro Power Plants. The loans had accrued interest of UGX.447.840Bn by the end of the financial year."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 532, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "532", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 532, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 though the physical and financial progress of the construction of Karuma was at 99.9%, and t 98.39% respectively, the project had exceeded the initial completion date by 54 months as at the end of the financial year.  \uf0b7 Out of the UGX.38.3Bn meant for the implementation of Community Development Action plan (CDAP) project, only UGX.3Bn (7.8%) has been received resulting to non-implementation of planned constructions.  \uf0b7 Delays were noted in payment of capacity charge of USD.1,520,056 for Namanve plant which was meant to cater for; staff salaries, administration costs, overhauls, and plant consumable as well as upgrade of the obsolete Supervisory Control and Data Acquisition  \uf0b7 I noted defects at Nalubaale HPP including; wearing out of the concrete protective coating, cracks in spiral casing, water ways in the both spiral casing and draft tube, and opening of the concrete-steel joint, and Leakages through cracks in Unit 7 draft tube.  \uf0b7 Under the Isimba HPP, there were delays in completing identified snags, the EPC contractor had completed 763 (98%) out of 776 issued snags in 2019.", null, null], ["Uganda Embassy  in Algeria, Algiers", "Agro-industrialization Development plan implementation Governance and security", "Unqualified", "\uf0b7 All (5) Foreign Service Officers (FSOs), with total monthly FSA of UGX.74,090,712 (USD 19,554.16) in the June 2023 payroll were fully verified.  \uf0b7 Out of Ten (10) local staff, 6 (60%) in the June 2023 payroll were verified, while 4 (40%) did not turn up for the verification exercise.  \uf0b7 Embassy spent only UGX.48,232,763 (2.4%) of the UGX. 2 Billion funding received for capital development (retooling).  \uf0b7 The cash and cash equivalents figure of UGX.1,737,695,665 (mostly for Capital development) remained unspent at year-end and was not remitted to the Consolidated Fund.  \uf0b7 Although the principal signatories to the Bank account were only the Accounting Officer and the financial attach\u00e9, the Head of Mission still maintained control over the account. This was the case the previous year as well.  \uf0b7 Embassy paid gratuity (25% of Gross annual Pay) to six (6) local Ugandan staff totaling Euros 35,520, yet the expenditure item had not been budgeted for in the period under review.  \uf0b7 The annual rental costs for HoM\u2019s residence and Chancery of UGX.975,628,800, constitutes 75% of the Embassy\u2019s annual rent budget of UGX 1.3 Billion, which is exorbitant.  \uf0b7 Embassy transacts mostly in cash, for both recurrent and capital expenditures, which is susceptible to abuse.  \uf0b7 UGX.22,584,000 was outstanding resulting from the Court award to compensate a former employee for unfair dismissal."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 533, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The assessment report on a sample inspection of five distribution lines out of thirteen in the northern and eastern regions of the country revealed that half of the transformers examined were in unsatisfactory condition, among other anomalies.  \uf0b7 The UMEME network, had pole faults including; damage, cracking, rotting, vandalism, and leaning structures. Specifically, the Kumi-Serere 33kV Line displayed multiple leaning structures due to rotten poles and vandalized stay assemblies.  \uf0b7 There were notable Infrastructure and Security Concerns, with Substation land encroachment observed at Mityana, Mubende, and Fortportal substations, while vandalism was reported for stay assemblies, conductors, underground cables, and poles on the UMEME network, affecting the network's integrity.  \uf0b7 Notably, 16 MV Poles, 15,542 meters of MV Bare Conductor, 280 meters of LV Bare Conductor, 21,480 meters of 50sqmm ABC, 2,442 liters of Transformer Oil siphoning, and 16 MV Stay Assemblies were vandalised on the UEDCL Network.", "None", "None"], "type": "table"}}, {"content": [["", "\uf0b7 though the physical and financial progress of the construction of Karuma was at 99.9%, and t 98.39% respectively, the project had exceeded the initial completion date by 54 months as at the end of the financial year.  \uf0b7 Out of the UGX.38.3Bn meant for the implementation of Community Development Action plan (CDAP) project, only UGX.3Bn (7.8%) has been received resulting to non-implementation of planned constructions.  \uf0b7 Delays were noted in payment of capacity charge of USD.1,520,056 for Namanve plant which was meant to cater for; staff salaries, administration costs, overhauls, and plant consumable as well as upgrade of the obsolete Supervisory Control and Data Acquisition  \uf0b7 I noted defects at Nalubaale HPP including; wearing out of the concrete protective coating, cracks in spiral casing, water ways in the both spiral casing and draft tube, and opening of the concrete-steel joint, and Leakages through cracks in Unit 7 draft tube.  \uf0b7 Under the Isimba HPP, there were delays in completing identified snags, the EPC contractor had completed 763 (98%) out of 776 issued snags in 2019.", null, null], ["Uganda Embassy  in Algeria, Algiers", "Agro-industrialization Development plan implementation Governance and security", "Unqualified", "\uf0b7 All (5) Foreign Service Officers (FSOs), with total monthly FSA of UGX.74,090,712 (USD 19,554.16) in the June 2023 payroll were fully verified.  \uf0b7 Out of Ten (10) local staff, 6 (60%) in the June 2023 payroll were verified, while 4 (40%) did not turn up for the verification exercise.  \uf0b7 Embassy spent only UGX.48,232,763 (2.4%) of the UGX. 2 Billion funding received for capital development (retooling).  \uf0b7 The cash and cash equivalents figure of UGX.1,737,695,665 (mostly for Capital development) remained unspent at year-end and was not remitted to the Consolidated Fund.  \uf0b7 Although the principal signatories to the Bank account were only the Accounting Officer and the financial attach\u00e9, the Head of Mission still maintained control over the account. This was the case the previous year as well.  \uf0b7 Embassy paid gratuity (25% of Gross annual Pay) to six (6) local Ugandan staff totaling Euros 35,520, yet the expenditure item had not been budgeted for in the period under review.  \uf0b7 The annual rental costs for HoM\u2019s residence and Chancery of UGX.975,628,800, constitutes 75% of the Embassy\u2019s annual rent budget of UGX 1.3 Billion, which is exorbitant.  \uf0b7 Embassy transacts mostly in cash, for both recurrent and capital expenditures, which is susceptible to abuse.  \uf0b7 UGX.22,584,000 was outstanding resulting from the Court award to compensate a former employee for unfair dismissal."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 533, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The assessment report on a sample inspection of five distribution lines out of thirteen in the northern and eastern regions of the country revealed that half of the transformers examined were in unsatisfactory condition, among other anomalies.  \uf0b7 The UMEME network, had pole faults including; damage, cracking, rotting, vandalism, and leaning structures. Specifically, the Kumi-Serere 33kV Line displayed multiple leaning structures due to rotten poles and vandalized stay assemblies.  \uf0b7 There were notable Infrastructure and Security Concerns, with Substation land encroachment observed at Mityana, Mubende, and Fortportal substations, while vandalism was reported for stay assemblies, conductors, underground cables, and poles on the UMEME network, affecting the network's integrity.  \uf0b7 Notably, 16 MV Poles, 15,542 meters of MV Bare Conductor, 280 meters of LV Bare Conductor, 21,480 meters of 50sqmm ABC, 2,442 liters of Transformer Oil siphoning, and 16 MV Stay Assemblies were vandalised on the UEDCL Network.", "None", "None"], "type": "table"}}, {"content": "533", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 533, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Uganda Embassy  in Australia, Canberra", "Agro-industrialization Community mobilization and mindset change Governance and security  Tourism development", "Unqualified", "\uf0b7 All six (6) Foreign Service Officers (FSOs), with total monthly FSA of UGX.95,469,453 (Australian Dollar [AUD] 38,356.55) in the June 2023 payroll were fully verified.  \uf0b7 All eight (8) local staff on the June 2023 payroll, with a total monthly base pay (salary) of UGX.78,876,012 (AUD 31,689.84) were verified.  \uf0b7 The High Commission dismally in the planned outputs, namely Lobbying for at least 100 post graduate training scholarships per annum (Nil); Attracting at least 20,000 Australian /Oceania tourists and investors to visit Uganda annually (4%); and lobbying for bilateral FDI transfer to Uganda annually (Nil)"], ["Uganda Embassy  in Belgium, Brussels", "Agro-industrialization Community mobilization and mindset change Governance and security  Manufacturing  Tourism development", "Unqualified", "\uf0b7 Out of the entity NTR budget of UGX.0.4Bn, only UGX 0.0085Bn was attributed to the Mission, representing a performance of 2.1% of the target.  \uf0b7 Whereas the approved G.O.U budget of UGX 5.764Bn was fully funded, review of the performance reports revealed unfunded priority under the Economic and Commercial Diplomacy (ECD) item of UGX 1 Billion.  \uf0b7 Comparison of staffing between the establishment structure and staff in place revealed overstaffing by 1 Foreign service officer.  \uf0b7 A sum of Euros 17,223.01 was charged on item codes that are different from the prescribed ones without necessary approvals.  \uf0b7 Some key systems for fire detection, closed circuit cameras and I.T support lack service level agreements.  \uf0b7 The window frames, carpets main entrance door and the gutters for the official residence were in a state of disrepair. As a result, the heating and cooling costs during winter and summer are escalated respectively.  \uf0b7 The Embassy plot has remained undeveloped for the last 15 years and as a result there is risk of repossession by the city authorities."]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 534, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The assessment report on a sample inspection of five distribution lines out of thirteen in the northern and eastern regions of the country revealed that half of the transformers examined were in unsatisfactory condition, among other anomalies.  \uf0b7 The UMEME network, had pole faults including; damage, cracking, rotting, vandalism, and leaning structures. Specifically, the Kumi-Serere 33kV Line displayed multiple leaning structures due to rotten poles and vandalized stay assemblies.  \uf0b7 There were notable Infrastructure and Security Concerns, with Substation land encroachment observed at Mityana, Mubende, and Fortportal substations, while vandalism was reported for stay assemblies, conductors, underground cables, and poles on the UMEME network, affecting the network's integrity.  \uf0b7 Notably, 16 MV Poles, 15,542 meters of MV Bare Conductor, 280 meters of LV Bare Conductor, 21,480 meters of 50sqmm ABC, 2,442 liters of Transformer Oil siphoning, and 16 MV Stay Assemblies were vandalised on the UEDCL Network.", "None", "None"], "type": "table"}}, {"content": "534", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 534, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Uganda Embassy  in Burundi, Bujumbura", "Agro-industrialization Community mobilization and mindset change Governance and security  Manufacturing  Tourism development", "Unqualified", "\uf0b7 I noted that all Embassy funds for the approved budget totalling to UGX. 2,966,315,561, were released and warranted representing 100% performance.  \uf0b7 Out of the released/warranted amount, the Embassy spent a total of UGX. 2,966,315,561 representing 100%.  \uf0b7 I assessed the implementation of all the Seven (7) outputs with a total of Twenty- six (26) activities worth UGX. 2,966,315,561 and noted that; none of the outputs was fully implemented.  \uf0b7 One (1) output with Eleven (11) activities worth UGX. 54,000,000 was partially implemented whereby four (4) activity were fully implemented, five (5) activities were partially implemented, while two (2) activities remained unimplemented and Two (2) outputs with eight (8) activities worth UGX. 2,805,846,000 were not implemented.  \uf0b7 I noted that the Embassy has two which were purchased more than 5 years ago. In the year under review, the Embassy incurred a sum of 99,807,777.14BF (Equivalent to UGX. 76,937,373) in repairs and maintenance costs which is on a high side.  \uf0b7 I noted that the Embassy has a potential to attract and promote Tourism, Trade, Investment and Education, given the host country\u2019s economic potential. However, the Embassy was allocated only a sum of UGX. 90,500,000 in the key Programmes required to exploit the economic potential in the host country."], ["Uganda Embassy  in China, Beijing", "Agro-industrialization Development plan implementation Governance and security  Tourism development", "Unqualified", "\uf0b7 The Embassy budgeted to collect UGX.93Mn during the year, however, by the end of the year only UGX.63Mn had been collected representing a 68% performance. \uf0b7 The Embassy had an approved budget of UGX.5,120Mn for the various programmes which was all warranted representing 100% performance.  \uf0b7 The total warrants of UGX.5,120Mn availed was utilized representing 100% utilization.  \uf0b7 I observed that the budgets for all five (5) outputs assessed were supported by individual activity costing and budgets.  \uf0b7 Three (3) outputs that had been fully quantified with a total of ten (10) activities worth UGX.1,095Mn and noted that; three (3) outputs with ten (10) activities worth UGX.1,095Mn were partially implemented.  \uf0b7 The Embassy\u2019s budget is inadequate to achieve all the outputs such as access to regional and international markets and tourism promotion required of the Embassy in the countries of representation.  \uf0b7 The Embassy had an approved wage budget of UGX.1,691,094,000 which was all released to the Embassy to pay Local Staff salaries and Foreign Service Allowance (FSA) to home base staff"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 535, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The assessment report on a sample inspection of five distribution lines out of thirteen in the northern and eastern regions of the country revealed that half of the transformers examined were in unsatisfactory condition, among other anomalies.  \uf0b7 The UMEME network, had pole faults including; damage, cracking, rotting, vandalism, and leaning structures. Specifically, the Kumi-Serere 33kV Line displayed multiple leaning structures due to rotten poles and vandalized stay assemblies.  \uf0b7 There were notable Infrastructure and Security Concerns, with Substation land encroachment observed at Mityana, Mubende, and Fortportal substations, while vandalism was reported for stay assemblies, conductors, underground cables, and poles on the UMEME network, affecting the network's integrity.  \uf0b7 Notably, 16 MV Poles, 15,542 meters of MV Bare Conductor, 280 meters of LV Bare Conductor, 21,480 meters of 50sqmm ABC, 2,442 liters of Transformer Oil siphoning, and 16 MV Stay Assemblies were vandalised on the UEDCL Network.", "None", "None"], "type": "table"}}, {"content": [["Uganda Embassy  in Burundi, Bujumbura", "Agro-industrialization Community mobilization and mindset change Governance and security  Manufacturing  Tourism development", "Unqualified", "\uf0b7 I noted that all Embassy funds for the approved budget totalling to UGX. 2,966,315,561, were released and warranted representing 100% performance.  \uf0b7 Out of the released/warranted amount, the Embassy spent a total of UGX. 2,966,315,561 representing 100%.  \uf0b7 I assessed the implementation of all the Seven (7) outputs with a total of Twenty- six (26) activities worth UGX. 2,966,315,561 and noted that; none of the outputs was fully implemented.  \uf0b7 One (1) output with Eleven (11) activities worth UGX. 54,000,000 was partially implemented whereby four (4) activity were fully implemented, five (5) activities were partially implemented, while two (2) activities remained unimplemented and Two (2) outputs with eight (8) activities worth UGX. 2,805,846,000 were not implemented.  \uf0b7 I noted that the Embassy has two which were purchased more than 5 years ago. In the year under review, the Embassy incurred a sum of 99,807,777.14BF (Equivalent to UGX. 76,937,373) in repairs and maintenance costs which is on a high side.  \uf0b7 I noted that the Embassy has a potential to attract and promote Tourism, Trade, Investment and Education, given the host country\u2019s economic potential. However, the Embassy was allocated only a sum of UGX. 90,500,000 in the key Programmes required to exploit the economic potential in the host country."], ["Uganda Embassy  in China, Beijing", "Agro-industrialization Development plan implementation Governance and security  Tourism development", "Unqualified", "\uf0b7 The Embassy budgeted to collect UGX.93Mn during the year, however, by the end of the year only UGX.63Mn had been collected representing a 68% performance. \uf0b7 The Embassy had an approved budget of UGX.5,120Mn for the various programmes which was all warranted representing 100% performance.  \uf0b7 The total warrants of UGX.5,120Mn availed was utilized representing 100% utilization.  \uf0b7 I observed that the budgets for all five (5) outputs assessed were supported by individual activity costing and budgets.  \uf0b7 Three (3) outputs that had been fully quantified with a total of ten (10) activities worth UGX.1,095Mn and noted that; three (3) outputs with ten (10) activities worth UGX.1,095Mn were partially implemented.  \uf0b7 The Embassy\u2019s budget is inadequate to achieve all the outputs such as access to regional and international markets and tourism promotion required of the Embassy in the countries of representation.  \uf0b7 The Embassy had an approved wage budget of UGX.1,691,094,000 which was all released to the Embassy to pay Local Staff salaries and Foreign Service Allowance (FSA) to home base staff"]], "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 535, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The assessment report on a sample inspection of five distribution lines out of thirteen in the northern and eastern regions of the country revealed that half of the transformers examined were in unsatisfactory condition, among other anomalies.  \uf0b7 The UMEME network, had pole faults including; damage, cracking, rotting, vandalism, and leaning structures. Specifically, the Kumi-Serere 33kV Line displayed multiple leaning structures due to rotten poles and vandalized stay assemblies.  \uf0b7 There were notable Infrastructure and Security Concerns, with Substation land encroachment observed at Mityana, Mubende, and Fortportal substations, while vandalism was reported for stay assemblies, conductors, underground cables, and poles on the UMEME network, affecting the network's integrity.  \uf0b7 Notably, 16 MV Poles, 15,542 meters of MV Bare Conductor, 280 meters of LV Bare Conductor, 21,480 meters of 50sqmm ABC, 2,442 liters of Transformer Oil siphoning, and 16 MV Stay Assemblies were vandalised on the UEDCL Network.", "None", "None"], "type": "table"}}, {"content": "535 \n", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 535, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of 7 employees, a total of 5 (71.4%) who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified. Two of these had been verified in Kampala (MOFA and MOFPED).\n- One (1) employee on the FSA payroll for June 2023 did not appear for the validation because she had left the Embassy after her tour of service ended\n- A total of 9 (100%) local staff/short term that appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified.\n- The balance sheet and Cash and Cash equivalents reported a figure of UGX.317,112,788 resulting from a case of missing cash collections reported in 2015 or 2016, however I was not availed with evidence of how the case was concluded and the fate of this money or whether any disciplinary measures taken by MoFA.\n- The Embassy premises do not have adequate space for stores to keep all inventories and old assets earmarked for future disposal.\n- The embassy had provided details on scholarships in regard to number of student\u2019s currently studying, details of how the scholarships are managed and specific courses offered at the various levels.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 536, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "536 \nUganda  \nAgro-industrialization Unqualified \uf0b7 The Embassy had an approved budget for the FYR: 2022/2023 of Embassy in  \nDenmark, \nDevelopment plan Copenhagen implementation Governance and security \nTourism development \nUGX.6,651,398,760 that was all warranted.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}, [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}]], "page": 536, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- NTR of UGX 0.039Bn was collected during the year though this was not projected.\n- Out of the total warrants of UGX.6.65Bn availed, UGX.6.50Bn was utilized by the Embassy representing utilization of 98%.\n- The budgets for all the six (6) outputs assessed were not supported by individual activity costing and budgets.\n- Out of the six (6) budget outputs that were fully quantified with a total of 43 activities worth UGX. 6.65Bn, no output was fully implemented. All the Six (6) outputs with 43 activities were partially implemented. Out of 43 activities, 16 activities were fully implemented, 14 activities partially implemented and 13 activities unimplemented.\n- Despite the release and utilization of all the budgeted funds, the Embassy did not implement all the planned activities.\n- All the seven (7) (100%) home-based employees were fully verified and out of 7 local contract staff, a total of 6 (86%) who appeared for the validation exercise presented all the pre-requisite documents and were fully verified. One (1) staff - a driver with a total monthly base pay of UGX.13,911,635) was not validated since his contract was not renewed at the end of the financial year and has since left the Embassy.\n- During the financial year under review, the Embassy\u2019s area of jurisdiction was extended to cover three (3) more countries making it eight (8) countries while the budget of the Embassy remained at the same level.\n- The Embassy owns two (2) main properties; Land at Sofievej 15, 2900 Hellerup where the Chancery/Uganda Embassy-Copenhagen is housed. However, the Office is in dire need of renovation. The current state of the building portrays a bad image of the country and there is a risk that the city authorities could close the Chancery any time.", "metadata": {"headings": [{"headings_0": {"content": "ANNEXURE I: SUMMARY OF ENTITY FINDINGS AND OPINIONS FOR MDAs AND PROJECTS", "page": 336, "level": 2}}], "page": 537, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official \nresidence of the Ambassador. However, the house is not yet occupied by the Ambassador pending completion of renovation and is currently temporarily occupied by the visa section (Immigration).", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}]], "page": 537, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- UGX.0.329Bn was paid out in rent for the accommodation of the Ambassador during the financial year under review. With timely renovation, the expenditure is avoidable.\n- The Embassy attracted eighteen (18) Educational scholarships/offers that were communicated to ministry of Foreign Affairs and required an estimated 462 beneficiaries, while some steps are being taken to attract some investments.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], "page": 537, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "537 \nHowever, there is still a significant gap on commercial and economic diplomacy to attract business investments to Uganda.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}]], "page": 537, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The Embassy does not have a complete database in place of all Ugandans living or working in Denmark and the other seven accredited areas.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], "page": 538, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "538", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], "page": 538, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Uganda Embassy  in DRC, Kinshasa", "Agro-industrialization Governance and security Manufacturing", "Unqualified", "\uf0b7 According to the approved NTR estimates for the FYR 2022/2023, the entity budgeted to collect UGX.0.483Bn during the year. However, by the end of the year UGX.0.727Bn had been collected representing an 150% performance.  \uf0b7 The entity had an approved budget of UGX.7.985Bn from the various programmes out of which UGX.7.985Bn was warranted representing a 100% performance.  \uf0b7 Out of the total warrants of UGX.7.985Bn availed to the entity during the year, UGX.7.53Bn was utilized resulting in un-utilized warrants of UGX.0.455Bn representing 94.3% utilization.  \uf0b7 I assessed the implementation of five (5) outputs that had been fully quantified with a total of 24 activities worth UGX 7.530Bn and noted that; three (3) outputs with 13 activities and expenditure worth UGX 6.977Bn were fully implemented. Two (2) outputs with eleven (11) activities worth UGX.0.552Bn were partially implemented. Out of the 11 activities, the entity fully implemented seven (7) activities; four (4) activities were partially implemented, while none remained totally unimplemented.  \uf0b7 Six (6) (100%) home-based employees of the Uganda Embassy Kinshasa on June 2023 FSA payroll were fully verified.  \uf0b7 16 (100%) employees on local contract June 2023 salary payroll were fully verified. \uf0b7 I reviewed the budgets and actual expenditure for the FYR 2022/23 on FSA and local staff salaries and wages and noted that UGX.1,947,705,376 was budgeted and approved for the financial year and the whole amount fully utilised/spent."], ["Uganda Embassy  in Egypt, Cairo", "Agro-industrialization Development plan implementation Governance and security", "Unqualified", "\uf0b7 Although the embassy collected NTR amounting to UGX.16,958,703, this was not transferred to the UCF. All the funds were utilised at source contrary to financial regulations.  \uf0b7 Although two vehicles were paid for by the Embassy at a cost of USD103,100 in the previous financial year they were delivered in January 2023. According to the guidance by the Accountant General, these should have been recognised in the current financial year.  \uf0b7 The Receivables were understated by UGX.20,709,235.  \uf0b7 The board of survey report provided did not include report on cash count even though management disclosed UGX 11,904,171 as cash imprest as at 30th June 2023  \uf0b7 The amount presented as Actual expenditure in the Statement of Appropriation of UGX.3,267,239,102 is different from the amount of UGX.3,264,000,000 presented in the Quarter 4 Budget performance report.  \uf0b7 According to the approved NTR estimates for the FYR 2022/2023, the entity budgeted to collect UGX 0.483Bn during the year. However, by the end of the year only UGX 0.0169Bn had been collected representing a 3.5% performance."]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], "page": 539, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": [["Uganda Embassy  in DRC, Kinshasa", "Agro-industrialization Governance and security Manufacturing", "Unqualified", "\uf0b7 According to the approved NTR estimates for the FYR 2022/2023, the entity budgeted to collect UGX.0.483Bn during the year. However, by the end of the year UGX.0.727Bn had been collected representing an 150% performance.  \uf0b7 The entity had an approved budget of UGX.7.985Bn from the various programmes out of which UGX.7.985Bn was warranted representing a 100% performance.  \uf0b7 Out of the total warrants of UGX.7.985Bn availed to the entity during the year, UGX.7.53Bn was utilized resulting in un-utilized warrants of UGX.0.455Bn representing 94.3% utilization.  \uf0b7 I assessed the implementation of five (5) outputs that had been fully quantified with a total of 24 activities worth UGX 7.530Bn and noted that; three (3) outputs with 13 activities and expenditure worth UGX 6.977Bn were fully implemented. Two (2) outputs with eleven (11) activities worth UGX.0.552Bn were partially implemented. Out of the 11 activities, the entity fully implemented seven (7) activities; four (4) activities were partially implemented, while none remained totally unimplemented.  \uf0b7 Six (6) (100%) home-based employees of the Uganda Embassy Kinshasa on June 2023 FSA payroll were fully verified.  \uf0b7 16 (100%) employees on local contract June 2023 salary payroll were fully verified. \uf0b7 I reviewed the budgets and actual expenditure for the FYR 2022/23 on FSA and local staff salaries and wages and noted that UGX.1,947,705,376 was budgeted and approved for the financial year and the whole amount fully utilised/spent."], ["Uganda Embassy  in Egypt, Cairo", "Agro-industrialization Development plan implementation Governance and security", "Unqualified", "\uf0b7 Although the embassy collected NTR amounting to UGX.16,958,703, this was not transferred to the UCF. All the funds were utilised at source contrary to financial regulations.  \uf0b7 Although two vehicles were paid for by the Embassy at a cost of USD103,100 in the previous financial year they were delivered in January 2023. According to the guidance by the Accountant General, these should have been recognised in the current financial year.  \uf0b7 The Receivables were understated by UGX.20,709,235.  \uf0b7 The board of survey report provided did not include report on cash count even though management disclosed UGX 11,904,171 as cash imprest as at 30th June 2023  \uf0b7 The amount presented as Actual expenditure in the Statement of Appropriation of UGX.3,267,239,102 is different from the amount of UGX.3,264,000,000 presented in the Quarter 4 Budget performance report.  \uf0b7 According to the approved NTR estimates for the FYR 2022/2023, the entity budgeted to collect UGX 0.483Bn during the year. However, by the end of the year only UGX 0.0169Bn had been collected representing a 3.5% performance."]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], "page": 539, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "539 \n", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}]], "page": 539, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The entity had an approved budget of UGX.3.267Bn from the various programmes all of which was warranted resulting in 100% performance on GoU receipts.\n- Out of the total warrants of UGX.3.267Bn availed to the entity during the year, UGX.3.259Bn was utilized resulting in un-utilized warrants of UGX 0.008Bn representing 99.76% utilization.\n- I observed that the budgets for three (3) outputs assessed were not supported by individual activity costing and budgets.\n- Despite the embassy receiving 100% of its budget, I noted that many budgeted outputs were not achieved.\n- The salaries and FSA for officers amounting to EGP17,370,165 (Approx USD 569,514) were being charged on wrong codes. A significant amount was charged on Non-wage codes of Electricity, Water, Fuel, Rent, Medical and Maintenance codes.\n- Out of 7 employees on Cairo Mission June 2023 salary payroll, a total of 5 (71%) were fully verified. One (1) employee was away for other genuine reasons, and was left on the payroll, pending validation upon their return.\n- One (1) employee was confirmed to have absconded for 8 months from January 2023 by the time of audit in August 2023 and had been paid FSA of USD 18,944 by the time of validation.\n- Out of 12 employees on Cairo Mission June 2023 salary payroll, a total of 10 (83.3%) were fully verified, 1 (8.33%) partially verified, while 1 (8.33%) did not show up.\n- All cheque payments to staff and third-party suppliers (Land Lords, Hotels, etc.) are not acknowledged by the beneficiaries. Instead, local staff are authorised to receive payments on behalf of suppliers and officers and then proceed to cash them at the Missions commercial bank.\n- Two (2) officers who reported to duty during the financial year were paid Children and Education allowance without evidence of either a birth certificate or adoption by the officers and evidence of education period to be covered.\n- There was delayed decision making by Government of almost 2 \u00bd years for the embassy to move to the New Capital or New Cairo as required by the government of Egypt.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], "page": 540, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "540 \nUganda  \nAgro-industrialization Unqualified \uf0b7 During the FYR 2022/2023, the Mission had an approved budget of Embassy in  \nEthiopia, Addis Development plan  \nAbaba \nimplementation \nGovernance and security \nUGX.4,052,768,625 that was all warranted and fully utilized while the budgeted NTR of UGX.19,621,160 was all collected representing a performance of 100%.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}]], "page": 540, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The budgets for the three main outputs including Access to Regional and International Markets, Administrative support and Cooperation frameworks and Development Assistance of total budget UGX.3.10Bn were not supported by the individual activity costing and budgets.\n- All the three (3) outputs with 43 activities worth UGX.3.103Bn were fully implemented.\n- I undertook a physical headcount of all employees at the Embassy Addis Ababa who existed on the June FSA and Local Contract Staff 2023 payroll and all the staff that appeared for the validation exercise presented all the pre-requisite documents and were fully verified.\n- I noted that UGX.757,864,440 (USD 214,086) was budgeted and approved for the foreign service allowance for FYR: 2022/2023 however, UGX.798,539,174.36 was spent giving rise to a variance of UGX.40,674,734.36 that was occasioned by the differences in the Exchange rates used when budgeting and the actual time of expenditure.\n- The Embassy had an outdated/inadequate staff establishment of six (6) home based staff in comparison to the current needs. This has caused operational gaps that necessitates an improved staffing structure for example a Deputy Ambassador for improved service delivery.\n- The Uganda Mission owns land that includes old buildings such as the Official Residence of the Ambassador. However, the current state of the Official residence does not reflect a good image of the country.\n- I noted that future plans are to demolish the current official residence structures and construct both the Official Residence and the Chancery on the land however, there have been delays that hindered timely development and thereby causing persistent high rental charges for the Chancery.\n- While the procurement process of the consultant and the designs had started, the bids for the consultancy and designs were yet to be opened.\n- There was no comprehensive planning for sourcing of business and Educational Scholarships. A lot is yet to be done on commercial and economic diplomacy to attract business investments to Uganda.\n- The Mission does not have a database in place showing details of all Ugandans living/working in Ethiopia which affects planning and poses risks to the image of the State in case of uncertainties.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], "page": 541, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "541 \n", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}]], "page": 541, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- I observed that the Chancery functions in a rented House that was not conducive for the operations of an Embassy and thus puts the Mission to a security risk.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], "page": 542, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "542 \nUganda  \nCommunity mobilization Unqualified Embassy in and mindset change  \nFrance, Paris  \nGovernance and  \nsecurity \nTourism development \n", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}]], "page": 542, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The Embassy budgeted to collect NTR of UGX.63,333,333 during the year under review. Out of this, only UGX.45,436,680 was collected as reported in the financial statements, this implied that the NTR collected represented a performance of 71.74 % of the planned target.\n- Out of the total funds warranted of UGX.19,701,473,857 received during the financial year, the Embassy spent UGX.6,300,979,941 resulting in an unspent balance of UGX.13,400,493,915 representing an absorption level of 31.98%%, The unspent funds were not all remitted to the consolidated fund, out of the unspent balances only UGX.47,007,561 was remitted to the UCF.\n- I noted that the amount budgeted for rent for non-produced assets for the Embassy was UGX.2,031,517,000 during the year. This constitutes a 32.24% of the total mission expenditure of UGX.6,300,979,941 which if a permanent residence for the Head of Mission (HoM) was acquired would result in savings for the Mission.\n- The Embassy had Seven (7) home based staff on the June 2023 payroll, All the Seven (7) based employees turned up for the payroll verification exercise and were verified (100%).\n- The Embassy had Nine (9) local staff on the June 2023 payroll, all the 9 local based employees turned up for the payroll verification exercise and were verified (100%).\n- I established that, as per the June 2023 payroll of the Embassy the total monthly base pay for home staff in regard to Foreign service Allowance (FSA) and Representation Allowance (RA) for the Home based staff was USD $ 25,664.71 and USD $ 1,100 respectively.\n- The total monthly base pays for complete- verified Local based employees was established to be. Euros 17,300 (comprising Euros 1,500 for consolidated overtime allowance and Euros 15,800 as monthly salary as per the contracts.)", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], "page": 543, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "543 \nUganda  \nAgro-industrialization Embassy in  \nGermany, \nCommunity mobilization Berlin and mindset change Development plan implementation \nUnqualified \uf0b7 The Embassy budgeted to collect Non-tax revenue UGX 0.11Bn during the year. However only UGX. 0.028Bn was collected representing a 25% performance.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}]], "page": 543, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The Embassy had a budget of UGX.8.27Bn, out of which UGX.6.8Bn was warranted, resulting in a shortfall of UGX.1.46Bn.\n- Out of the total warrants of UGX. 6.8Bn received, only UGX.6.78Bn was spent resulting in an unspent balance of UGX.10.9Mn\n- All the activities in the work plan were supported by individual activity costing and Governance and budgets.  \nsecurity\n- I assessed the implementation of five (5) outputs that had been fully quantified with a total of twenty-nine (29) activities worth UGX.7.70Bn and noted that; all five Private sector  \n(5) outputs were partially implemented. Out of the twenty-nine (29) activities, the development  \nentity fully implemented fourteen (14) activities, while fifteen (15) were partially Tourism development implemented\n- The mission had an approved wage budget of UGX.2.94Bn and obtained supplementary funding of UGX.311 Mn resulting into a revised budget of UGX.3.25Bn however 99 % of the wage budget was fully utilized.\n- Out of six (06) employees on Embassy June 2023 salary payroll, a total of five (05) (83.3%) were fully verified while one (01) (16.7%) did not show up\n- I noted that Public Service Standing Orders, 2021 do not provide guidance on the management of short-term /temporary employees.\n- The embassy had an approved establishment of six (06) staff out of which five (05) positions were filled and one (01) was vacant.\n- The funds to the tune of EUR. 6,443.25 (equivalent to UGX.25,681,505) were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals.\n- Inspection of the Official Residence at the Uganda Embassy in Berlin carried out on 28th September 2023 revealed that a number of the furniture requires replacement to befit the status of the Official Residence", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], "page": 544, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "544 \nUganda  \nAgro industrialization Embassy in  \nIran, Tehran Development plan implementation \nGovernance and security \nHuman capital development \nTourism development \nUnqualified \uf0b7 According to the approved NTR estimates for the FYR 2022/2023, the entity budgeted to collect UGX 0.236Bn during the year however no collection was made.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}]], "page": 544, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The entity had an approved budget of UGX.3.417Bn from the various programmes out of which UGX.3.417Bn was warranted resulting in 100% performance.\n- All the total warrants of UGX.3.417Bn availed were utilised representing 100% utilization.\n- The budgets for all the five (05) outputs assessed were not supported by the individual activity costing and budgets.\n- I assessed the implementation of two (02) outputs that had been fully quantified with a total of six (06) activities worth UGX.0.276Bn and noted that; One (1) output with three (03) activities and expenditure worth UGX.0.251Bn was fully implemented. One (1) output with three (03) activities worth UGX.0.025Bn were partially implemented. Out of the three (03) activities, the entity fully implemented two (02) activities while one (01) activity remained unimplemented.\n- All the four (4) (100%) home based employees on the Uganda Embassy Teheran June 2023 FSA payroll were fully verified.\n- Out of five (5) (100%) employees on Local Contract June 2023 salary payroll, a total of five (5) (100%) were fully verified.\n- I reviewed the budgets and actual expenditure for the FYR 2022/23 on FSA and local staff salaries and wages and noted that UGX.1,516,153,754 was budgeted and spent for the financial year.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], "page": 545, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "545", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], "page": 545, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Uganda Embassy  in Italy, Rome", "Agro-industrialization Community mobilization and mindset change Development plan implementation Governance and security  Human capital development Manufacturing  Tourism development", "Unqualified", "\uf0b7 According to the approved estimates for the FYR 2022/2023, the entity did not budget to collect NTR, however by the end of the year only UGX.23,273,605 had been collected.  \uf0b7 The entity had an approved budget of UGX.5.019Bn for the various programmes out of which UGX.5.109Bn was warranted, representing 100% performance.  \uf0b7 Out of the total warrants of UGX.5,019 Bn availed to the entity during the year, UGX.4.386 Bn was utilized resulting in un-utilized warrants of UGX.0.633Bn representing 87.4% utilization.  \uf0b7 The budgets for all five (5) outputs assessed were not supported by individual activity costing and budgets.  \uf0b7 I assessed the implementation of five (5) outputs and noted that no output had been fully quantified and there were no activities details.  \uf0b7 Out of seven (7) (100%) home based employees on the Uganda Embassy Rome June 2023 FSA payroll, a total of seven (7) (100%) were fully verified.  \uf0b7 Out of the 7 (100%) employees on local contract June 2023 salary payroll, a total of 6 (86%) were fully verified while one (1) staff (14%) did not show up.  \uf0b7 The budgets and actual expenditure for the FYR 2022/23 on FSA and local staff salaries and wages. I noted that UGX.2,273,555,540 was budgeted and approved for the financial year; however, UGX.2,018,963,990 was spent giving rise to a variance of UGX.254,591,550.  \uf0b7 Mission planned to source at least ten (10) science\u2013based scholarships using a budget of UGX.40,000,000. The Mission managed to source for 36 scholarships for 21 from Italy, 13 from Serbia and two (2) from Croatia. They also managed to get seven (7) students internship placements in FAO (5) and IFAD (2).  \uf0b7 The existing ICT equipment at the Mission had exceeded the useful lives, was old, performing poorly and required urgent replacement."], ["Uganda Embassy  in Japan, Tokyo", "Agro-industrialization Community mobilization and mindset change Development plan implementation Governance and security Human capital development", "Unqualified", "\uf0b7 The Embassy budgeted to collect NTR of UGX: 20m during the year out of which UGX.4m was collected, resulting in a shortfall of UGX.16m.  \uf0b7 I assessed the implementation of the eleven (11) outputs that with a total of thirty- four (34) activities worth UGX.5.786Bn and noted that eight (8) outputs were fully implemented, while three (8) outputs were partially implemented.  \uf0b7 In its Strategic Plan 2020/2021-2024/2025, the Mission planned to acquire a (hybrid) property constituting a Chancery and Official Residence to improve its image in the host country. In May 2021, in its first year of the Strategic Plan, the Mission attempted to search for properties in Tokyo, and in the process identified two properties for acquisition. However, by the time of audit (07th September 2023), in the third month of the fourth year of the Strategic Plan, no further efforts"]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], "page": 546, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": [["Uganda Embassy  in Italy, Rome", "Agro-industrialization Community mobilization and mindset change Development plan implementation Governance and security  Human capital development Manufacturing  Tourism development", "Unqualified", "\uf0b7 According to the approved estimates for the FYR 2022/2023, the entity did not budget to collect NTR, however by the end of the year only UGX.23,273,605 had been collected.  \uf0b7 The entity had an approved budget of UGX.5.019Bn for the various programmes out of which UGX.5.109Bn was warranted, representing 100% performance.  \uf0b7 Out of the total warrants of UGX.5,019 Bn availed to the entity during the year, UGX.4.386 Bn was utilized resulting in un-utilized warrants of UGX.0.633Bn representing 87.4% utilization.  \uf0b7 The budgets for all five (5) outputs assessed were not supported by individual activity costing and budgets.  \uf0b7 I assessed the implementation of five (5) outputs and noted that no output had been fully quantified and there were no activities details.  \uf0b7 Out of seven (7) (100%) home based employees on the Uganda Embassy Rome June 2023 FSA payroll, a total of seven (7) (100%) were fully verified.  \uf0b7 Out of the 7 (100%) employees on local contract June 2023 salary payroll, a total of 6 (86%) were fully verified while one (1) staff (14%) did not show up.  \uf0b7 The budgets and actual expenditure for the FYR 2022/23 on FSA and local staff salaries and wages. I noted that UGX.2,273,555,540 was budgeted and approved for the financial year; however, UGX.2,018,963,990 was spent giving rise to a variance of UGX.254,591,550.  \uf0b7 Mission planned to source at least ten (10) science\u2013based scholarships using a budget of UGX.40,000,000. The Mission managed to source for 36 scholarships for 21 from Italy, 13 from Serbia and two (2) from Croatia. They also managed to get seven (7) students internship placements in FAO (5) and IFAD (2).  \uf0b7 The existing ICT equipment at the Mission had exceeded the useful lives, was old, performing poorly and required urgent replacement."], ["Uganda Embassy  in Japan, Tokyo", "Agro-industrialization Community mobilization and mindset change Development plan implementation Governance and security Human capital development", "Unqualified", "\uf0b7 The Embassy budgeted to collect NTR of UGX: 20m during the year out of which UGX.4m was collected, resulting in a shortfall of UGX.16m.  \uf0b7 I assessed the implementation of the eleven (11) outputs that with a total of thirty- four (34) activities worth UGX.5.786Bn and noted that eight (8) outputs were fully implemented, while three (8) outputs were partially implemented.  \uf0b7 In its Strategic Plan 2020/2021-2024/2025, the Mission planned to acquire a (hybrid) property constituting a Chancery and Official Residence to improve its image in the host country. In May 2021, in its first year of the Strategic Plan, the Mission attempted to search for properties in Tokyo, and in the process identified two properties for acquisition. However, by the time of audit (07th September 2023), in the third month of the fourth year of the Strategic Plan, no further efforts"]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], "page": 546, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "546 \nManufacturing  \nhad been made by the Mission aimed at actualization of the plan for acquisition of \nproperties to house the Uganda Embassy in Japan. \nPrivate sector", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}]], "page": 546, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The Mission lost two hundred and fifty (250) Single Entry Visa Stickers and two", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], "page": 547, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "development  \nhundred and fifty (250) Multiple Entry Visa Stickers in the financial year 2019/2020, \nTourism development \nall valued at UGX.49.96Mn. By the time of this Audit in September 2023, no recoveries had been made and the Public had not been notified of the loss. \n547 \nUganda  \nCommunity mobilization Unqualified Embassy in and mindset change  \nMalaysia, Kuala  \nLumpur Governance and  \nsecurity \nManufacturing \nTourism development \n", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}]], "page": 547, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The Mission had a budget of UGX.3,492,139,716, out of which UGX.3,492,139,716 was warranted.\n- Out of the total warrants of UGX.3,492,139,716, I reviewed activities/outputs worth UGX.2,699,647,656 (77%).\n- The Mission was supposed to collect NTR of UGX.50 million during the year. However, by the end of the year, only UGX.17 million had been collected, representing 34% performance.\n- Three (3) outputs with six (6) activities and expenditures worth UGX.0.0838 Bn were fully implemented.\n- Three (3) outputs with six (6) activities worth UGX.3.407Bn were partially implemented. Out of the six (6) activities, the entity fully implemented two (2) activities; two (2) activities were partially implemented, while two (2) activities remained unimplemented.\n- The Mission had a wage budget of UGX.579,622,627, out of which UGX.320,847,813.3 (equivalent to Malaysian Ringgit 394,160.95) was utilised.\n- All five (5) home-based staff (100%) who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified.\n- All eight (8) local staff (100%) who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified.\n- UGX.579,622,627 was budgeted for the financial year 2022/23. However, UGX.320,847,813.3 was spent, giving rise to under absorption amounting to UGX.258,774,813.\n- Funds to the tune of UGX.258,774,813 were irregularly diverted from contract salary code 211102.\n- The Mission had an approved establishment of six staff. Of these, only four positions were filled, and two were vacant. I further noted that two staff members deployed at the Mission were not on the approved structure.\n- The entity planned and budgeted for activities aimed at sourcing education opportunities for Ugandans within the area of the Mission\u2019s jurisdiction but the majority of these were not taken up.\n- I noted that the contracts committee of the embassy was not fully constituted.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], "page": 548, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "548 \nUganda  \nAgro-industrialization Embassy in  \nQatar, Doha Development plan implementation \nGovernance and security \nUnqualified \uf0b7 According to the approved NTR estimates for the FYR 2022/2023, the Mission did not budget to collect any NTR during the year. However, by the end of the year a total of UGX.156.5Mn, had been collected. Failure to budget for such NTR implies that there was no target upon which the Mission\u2019s performance could be evaluated.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}]], "page": 548, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The Mission had an approved budget of UGX.3.374Bn for the various programmes out of which UGX.3.079Bn was warranted, resulting into a shortfall of UGX.295Mn, representing 9% of the total approved budget. The UGX.295Bn that was not warranted was meant for procurement of a representation car, which activity was accordingly not implemented.\n- The Mission received a total of UGX.411.96Mn during the year under review (2021/2022: UGX.389.4Mn) as external assistance from the Government of Qatar, to facilitate payment for rent for the Chancery and the Official residence of the Head of Mission. However, this amount was not budgeted for during the year under review, and I did not obtain any evidence that the amount in question was brought to the attention of the Treasury, for purposes of obtaining a supplementary budget to enable the Mission to expend the funds.\n- Funds to the tune of QAR.25,966 (approximately UGX.26Mn) were charged wrongly on other expenditure item codes without obtaining the necessary approvals. This was attributed to undertaking activities not originally planned and budgeted for.\n- A comparison of the approved Mission structure with the number of staff on the Mission payroll revealed that the Mission had recruited staff in positions that were not on the approved structure, implying that the Missions current staffing position is not aligned to the approved structure. I however noted that, the approved structure communicated by the Ministry of Public Service did not include the positions currently filled, yet they were all critical for the Missions operations.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], "page": 549, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "549 \nUganda  \nAgro-industrialization Embassy in  \nRussia, Moscow Community mobilization and mindset change \nGovernance and security \nHuman capital \nUnqualified \uf0b7 The entity budgeted to collect UGX.0.06Bn during the year however, by the end of the year only UGX.0.05Bn had been collected representing an 83% performance.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}]], "page": 549, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The entity had an approved budget of UGX.5.253Bn from the various programmes out of which UGX.5.253Bn was warranted representing a 100% performance.\n- Six (6) outputs with 12 activities and expenditure worth UGX.1.821Bn were fully implemented. Two (2) outputs with 13 activities worth UGX 3.420Bn were partially implemented. Out of the 13 activities, the entity fully implemented nine (9) activities; three (3) activities were partially implemented, while one (1) activity development remained unimplemented.\n- I noted that UGX.1,903,118,000 was budgeted and approved for the wages and Innovation, technology  \nSalaries for financial year, however UGX. 2,026,067,244 was spent giving rise to a development and  \nvariance (over expenditure) of UGX. 122,949,244.  \ntransfer\n- The Embassy did not follow-up on business and educational opportunities sourced", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], "page": 550, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "Manufacturing \nand forwarded to the Ugandan authorities. Tourism development \n550 \nUganda  \nDevelopment plan Embassy in implementation \nUnqualified \uf0b7 According to the approved estimates for the FYR 2022/2023, the entity did not budget to collect NTR, however, by the end of the year UGX.4,402,191 had been Saudi Arabia, collected.  \nRiyadh \nGovernance and", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}]], "page": 550, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The entity had an approved budget of UGX.6.276Bn, out of which UGX.6,276Bn security  \nwas warranted, representing 100% performance.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], "page": 551, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "Human capital", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], "page": 551, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of the total warrants of UGX.6.276,717,669 availed to the entity during the", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], "page": 551, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": " \ndevelopment \nyear, UGX.6,236,601,294 was utilized resulting in un-utilized warrants of UGX.40,116,375 representing 99.9% utilization.  \nManufacturing", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}]], "page": 551, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- I observed that the budgets for all four (4) outputs assessed were not supported by individual activity costing and budgets.  \nTourism development\n- Out of five (5) (100%) home based employees on the Uganda Embassy Riyadh June 2023 FSA payroll, a total of five (5) (100%) were fully verified.\n- Out of 15 (100%) employees on local contract June 2023 salary payroll, a total of 15 (100%) were fully verified.\n- I reviewed the budgets and actual expenditure for the FYR 2022/23 on FSA and local staff salaries and wages and noted that all the budgeted UGX.3,434,036,371 was spent.\n- During the period under review, the Mission secured 124 scholarships for Ugandans in various fields of study in Saudi Arabia and the other countries of accreditation but there was no evidence to confirm that these were followed up to conclusion to ensure it benefits the qualifying citizens.\n- The Mission prepared an approved procurement plan for the financial year 2022/2023, however this was not fully implemented.\n- The Embassy does have an adequate number of staff to cover the Mission work across the areas of accreditation. This affects the performance of the Embassy.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], "page": 551, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "551 \nUganda  \nGovernance and Embassy in security Somalia,  \nMogadishu Manufacturing Private sector development \nUnqualified \uf0b7 I noted that the embassy budgeted to collect NTR of UGX.0.003Bn during the year however, by the end of the year no collections had been done.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}]], "page": 551, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The entity had an approved budget of UGX.4.113Bn that was all warranted.\n- Out of the total warrants of UGX.4.1133Bn, UGX.4.113Bn was utilized resulting in un-utilized warrants of UGX.0.012Bn\n- I observed that the budgets for all seven (7) outputs assessed were not supported by individual activity costing and budgets.\n- I assessed the implementation of three (3) outputs that had been fully quantified with a total of nine (9) activities worth UGX.0.739Bn and noted that these were fully implemented.\n- The Embassy had four (4) home-based staff on the June 2023 payroll with a total monthly Foreign Service Allowance of UGX.89,778,677 (USD.24,482), all of whom were verified.\n- The Embassy also had eight (8) local employees on the June 2023 payroll with a total monthly salary of UGX.23,652,989 (USD.6,450), all of whom were verified.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], "page": 552, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "552", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], "page": 552, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Uganda Embassy  in South Sudan, Juba", "Agro-industrialization Community mobilization and mindset change Development plan implementation Governance and security  Manufacturing  Private sector development  Tourism development", "Unqualified", "\uf0b7 According to the approved NTR estimates for the FYR 2022/2023, the entity budgeted to collect UGX.0.11Bn during the year. However, by the end of the year, UGX.0.386Bn had been collected representing a 341% performance.  \uf0b7 The entity had an approved budget of UGX.6.942Bn from the various programmes out of which UGX.5.825Bn was warranted resulting in 84% performance.  \uf0b7 Out of the total warrants of UGX.5.825Bn availed to the entity during the year, UGX.5.673Bn was utilized resulting in un-utilized warrants of UGX.0.15Bn representing 97.4% utilization  \uf0b7 I observed that the budgets for eight (8) outputs assessed were not supported by individual activity costing and budgets.  \uf0b7 I assessed the implementation of five (05) outputs that had been fully quantified with a total of 22 activities worth UGX.1.233Bn and noted that; One (1) output with one (1) activity and expenditure worth UGX.0.13Bn was fully implemented. Four (4) outputs with 21 activities worth UGX.1.1Bn were partially implemented. Out of the 21 activities, the entity fully implemented 15 activities; five (5) activities were partially implemented, while one (01) activity remained unimplemented.  \uf0b7 Six (6) (100%) home based employees on the Uganda Embassy Juba June 2023 FSA payroll, were validated.  \uf0b7 Out of 10 (100%) employees on local contract June 2023 salary payroll, a total of 10 (100%) were fully verified.  \uf0b7 I reviewed the budgets and actual expenditure for the FYR 2022/23 on FSA and local staff salaries and wages. I noted that UGX.1,743,024,300 was budgeted and approved for the financial year; however, UGX.1,870,627,350 was spent giving rise to a variance of UGX.127,603,050.  \uf0b7 Delayed completion of the project has resulted into the Embassy continuing to incur rent for the chancery of UGX.528,048,000 (approximately UGX.44,004,000 per month) during the period."], ["Uganda Embassy  in Sudan, Khartoum", "Governance and security", "Disclaimer", "\uf0b7 The Accounting Officer of Uganda Embassy in Sudan, Khartoum did not submit financial statements and supporting documents such as payment vouchers, accountabilities, Board of survey reports among others for the FYR ended 30th June 2023 for audit.  \uf0b7 I was not able to undertake a detailed review of the performance of the budget since the required information such as quarterly performance reports, accountabilities for activities undertaken, and budget performance reports were not provided for verification.  \uf0b7 Out of the 17 local employees on the June 2023 payroll, 14 (82%) with a total monthly base pay of UGX.43,396,241 (USD.11,850) were verified while three (3)"]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], "page": 553, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": [["Uganda Embassy  in South Sudan, Juba", "Agro-industrialization Community mobilization and mindset change Development plan implementation Governance and security  Manufacturing  Private sector development  Tourism development", "Unqualified", "\uf0b7 According to the approved NTR estimates for the FYR 2022/2023, the entity budgeted to collect UGX.0.11Bn during the year. However, by the end of the year, UGX.0.386Bn had been collected representing a 341% performance.  \uf0b7 The entity had an approved budget of UGX.6.942Bn from the various programmes out of which UGX.5.825Bn was warranted resulting in 84% performance.  \uf0b7 Out of the total warrants of UGX.5.825Bn availed to the entity during the year, UGX.5.673Bn was utilized resulting in un-utilized warrants of UGX.0.15Bn representing 97.4% utilization  \uf0b7 I observed that the budgets for eight (8) outputs assessed were not supported by individual activity costing and budgets.  \uf0b7 I assessed the implementation of five (05) outputs that had been fully quantified with a total of 22 activities worth UGX.1.233Bn and noted that; One (1) output with one (1) activity and expenditure worth UGX.0.13Bn was fully implemented. Four (4) outputs with 21 activities worth UGX.1.1Bn were partially implemented. Out of the 21 activities, the entity fully implemented 15 activities; five (5) activities were partially implemented, while one (01) activity remained unimplemented.  \uf0b7 Six (6) (100%) home based employees on the Uganda Embassy Juba June 2023 FSA payroll, were validated.  \uf0b7 Out of 10 (100%) employees on local contract June 2023 salary payroll, a total of 10 (100%) were fully verified.  \uf0b7 I reviewed the budgets and actual expenditure for the FYR 2022/23 on FSA and local staff salaries and wages. I noted that UGX.1,743,024,300 was budgeted and approved for the financial year; however, UGX.1,870,627,350 was spent giving rise to a variance of UGX.127,603,050.  \uf0b7 Delayed completion of the project has resulted into the Embassy continuing to incur rent for the chancery of UGX.528,048,000 (approximately UGX.44,004,000 per month) during the period."], ["Uganda Embassy  in Sudan, Khartoum", "Governance and security", "Disclaimer", "\uf0b7 The Accounting Officer of Uganda Embassy in Sudan, Khartoum did not submit financial statements and supporting documents such as payment vouchers, accountabilities, Board of survey reports among others for the FYR ended 30th June 2023 for audit.  \uf0b7 I was not able to undertake a detailed review of the performance of the budget since the required information such as quarterly performance reports, accountabilities for activities undertaken, and budget performance reports were not provided for verification.  \uf0b7 Out of the 17 local employees on the June 2023 payroll, 14 (82%) with a total monthly base pay of UGX.43,396,241 (USD.11,850) were verified while three (3)"]], "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], "page": 553, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "553 \n(18%) with a total monthly base pay of UGX.5,493,195 (USD.1,500) were partially verified. \n554 \nUganda  \nAgro-industrialization Embassy in  \nSwitzerland, Development plan Geneva \nimplementation \nGovernance and security \nManufacturing \nUnqualified \uf0b7 According to the approved NTR estimates for the FYR 2022/2023, the entity budgeted to collect UGX 0.22Bn during the year. However, by the end of the year only UGX 0.011Bn had been collected representing an 5% performance.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}]], "page": 553, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of the total warrants of UGX 7.55Bn availed to the entity during the year, UGX.7.55Bn was utilized.\n- I observed that the budgets for eight (8) outputs assessed were not supported by individual activity costing and budgets.\n- I assessed the implementation of one (1) outputs that had been fully quantified with a total of five (5) activities worth UGX 1.214Bn and noted that; All the five (5) activities and expenditure worth UGX1.214Bn were fully implemented.\n- A review of the Mission expenditures revealed that the entity charged wrong expenditure codes to a tune of CH. 14,502.47.\n- Out of eight (8) (100%) home based employees on the Uganda Embassy Geneva June 2023 FSA payroll, a total of eight (8) (100%) were fully verified.\n- Out of nine (9) (100%) employees on local contract June 2023 salary payroll, a total of nine (9) (100%) were fully verified.\n- I reviewed the budgets and actual expenditure for the FYR 2022/23 on FSA and local staff salaries and wages. I noted that UGX.1,795,797,928 was budgeted and approved for the financial year however; UGX. 2,124,256,554 was spent giving rise to a variance of UGX. 328,458,626.\n- I noted that M/s Old Mutual Insurance was paid CH.159,405.95 during the period under review in addition to medical top of staff of CH.16,238.64.\n- Although the approved staff structure of the Mission has been filled as indicated above, the Foreign Service Officers are inadequate to attend all the bilateral and multilateral engagements at the same time. As such the Country misses out in critical Committee activities and consequently undermining the performance of the Mission given that Geneva is a host to many international organisations.\n- The Mission made payments totalling to CH. 551,948.43 in respect of hire of Office space, the Chancery and staff accommodation for all homed based staff.\n- Foreign Service allowance of USD 31,904.38 for the month of June 2023 amounting to CH. 31,904.38 was not paid.\n- A review of the payment revealed that the narrations do not provide in detail what the payments are being made for. For example, the accountant states in the description that the payment is for \u201callowances\u201d without being specific if the type of allowances. (FSA, SDA, Periderm etc.).", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], "page": 555, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "555 \nUganda  \nDevelopment plan Embassy in the implementation United States,  \nWashington Governance and security \nPrivate sector development \nUnqualified \uf0b7 The Embassy budgeted to collect NTR of UGX.23,000,000 but realised UGX.46,012,011 reflecting a performance of 200%.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}]], "page": 555, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The Embassy budgeted to receive UGX.11,111,681,000 out of which only UGX.10,109,014,903 was received leaving a balance of UGX.1,002,666,097.\n- Out of receipts of UGX.10,109,014,903, a sum of UGX.8,562,900,608 was spent by the entity resulting in an under expenditure of UGX.1,546,114,295.\n- I assessed the implementation of three (3) programmes with 35 activities worth UGX.11.11Bn and noted that out of the 35 quantified activities assessed, 18 activities representing 51% were fully implemented while 12 activities representing 34% were partially implemented. Five (5) activities representing 15% were not implemented at all.\n- The Mission had 10 home based staff on the June 2023 payroll out of whom all the 10 (100%) were verified.\n- The Mission also had nine (9) local contract employees on the June 2023 payroll out of whom eight (8) (89%) were verified while one (1) (11%) with a total monthly base pay of USD.2,774 equivalent to UGX.10,172,619 was not verified.\n- Seven (7) local contract staff working with the Embassy had no valid contracts following the expiry of their contracts on 1st July, 2023. The salary irregularly paid to these staff amounts to USD.92,040 equivalent to UGX.337,522,647.\n- The Mission has four (4) vacant positions for local staff involving Administrative Assistant, Consular Assistant, Commercial Diplomacy Assistant and Legal Advisor (on retainer).\n- The two (2) chancery buildings are in a sorry state and need urgent repairs. There are severe structural problems on both buildings. There are cracks in the walls and the floor had surged on some sections of the buildings. The back porch on the building on Plot 5909 had collapsed due to an unstable foundation.\n- The Ambassador\u2019s residential building on Plot 5009, Loughborough road NW had not been occupied due to a broken water pipe and the pipes were consistently leaking. Besides, the copper pipes that supply the water across the building had started rusting and therefore needed urgent replacement.\n- The quarterly Finance Committee were not convened contrary to the requirements of the Treasury Instructions.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], "page": 556, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "556 \nUganda  \nAgro-industrialization Embassy in  \nTurkey, Ankara Community mobilization and mindset change \nGovernance and security \nUnqualified \uf0b7 All Embassy funds for the approved budget totalling to UGX. 5,557,002,959, were released and warranted representing 100% performance.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}]], "page": 556, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of the released/warranted amount, the Embassy spent a total of UGX. 5,533,179,731 representing 99.6%.\n- I assessed the implementation of all the six (6) outputs with a total of Twenty (20) activities worth UGX. 5,462,546 and noted that; none of the outputs was fully implemented. 9 activities were fully implemented, whereas 11 activities were not Human capital implemented.  \ndevelopment\n- The Embassy does not have a medical insurance scheme for staff, and as a result the staff incur medical expenses which are later refunded by the Accounting Officer. Private sector  \nA sum of 449,767 TL (Equivalent to UGX. 60,180,091) was spent on staff medical development  \nrefunds.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], "page": 557, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "Tourism development \n", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}]], "page": 557, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The Embassy had two old vehicles used as representation and utility vehicle, which were purchased more than 5 years ago with high repair and maintenance costs, which totalled to 712,766.83TL (Equivalent to UGX. 95,370,210) in the year.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], "page": 557, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "557 \nUganda  \nAgro-industrialization Embassy in  \nUnited Arab Community mobilization Emirates, Abu and mindset change Dhabi  \nDevelopment plan implementation \nGovernance and security \nUnqualified \uf0b7 According to the approved NTR estimates for the FYR 2022/2023, the Mission budgeted to collect NTR amounting to UGX.45Mn, during the year. However, by the end of the year a total of UGX.139.5Mn, had been collected, resulting into a performance of 310%. Although this is a commendable performance, this could imply that the budget was not a realistic budget.", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}, [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}]], "page": 557, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- I noted that funds to the tune of UGX.28.9Mn were charged wrongly on other expenditure item codes without obtaining the necessary approvals. This was attributed to undertaking activities not originally planned and budgeted for.\n- The Embassy faces numerous Challenges in provision of Consular Services since the United Arab Emirates (UAE) is host to the largest concentration of Ugandans in the Middle East with approximately 100,000 nationals. These include;", "metadata": {"headings": [{"headings_0": {"content": "\uf0b7 Land at Neils Andersens Vej 82, 2900 Hellerup of size 800 m2 is the official", "page": 537, "level": 15}}], "page": 558, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "a. \nLack of sufficient personnel to render consular services. For example, it lacks: a dedicated Labour Attach\u00e9 to receive and resolve complaints raised by externalised Ugandan workers (especially maids) against their employers. \nb. \nThere are about 100,000 Ugandans in the UAE, yet the embassy\u2019s Consular Section has only five members of staff, all of whom also handle other duties besides Consular Services provision. The large Ugandan diaspora presents a unique overwhelming demand for consular services which puts considerable strain on the staff. \nc. \nThe UAE is a large country comprised of seven emirates/states rendering the provision of consular services so challenging, in terms of coverage area and distances to be travelled without an operational budget. For example, demands for rescue operation of distressed individuals especially girls, are abrupt in most cases. \nd. \nThe Embassy lacks a dedicated vehicle for Consular work. The same vehicle can also be used for protocol work, commercial and economic diplomacy etc. \ne. \nLack of operational budget for the rescue accommodation in Abu Dhabi. \nf. \nLack of a budget to treat distressed citizens that fall severely sick. \n", "metadata": {"headings": [{"headings_0": {"content": "a.", "page": 558, "level": 5}}, [{"headings_0": {"content": "a.", "page": 558, "level": 5}}], [{"headings_0": {"content": "b.", "page": 558, "level": 5}}], [{"headings_0": {"content": "b.", "page": 558, "level": 5}}], [{"headings_0": {"content": "c.", "page": 558, "level": 5}}], [{"headings_0": {"content": "c.", "page": 558, "level": 5}}], [{"headings_0": {"content": "d.", "page": 558, "level": 5}}], [{"headings_0": {"content": "d.", "page": 558, "level": 5}}], [{"headings_0": {"content": "e.", "page": 558, "level": 5}}], [{"headings_0": {"content": "e.", "page": 558, "level": 5}}], [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], [{"headings_0": {"content": "f.", "page": 558, "level": 5}}]], "page": 558, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "heading"}}, {"content": "- Under the circumstances, the embassy is unable to effectively deliver the much needed consular services to the citizens, some of whom might me in distress.\n- A comparison of the approved Mission structure with the number of staff on the Mission payroll revealed that the Mission had recruited staff in positions that were not on the approved structure, implying that the Missions current staffing position is not aligned to the approved structure. I however noted that, the approved", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 558, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "558 \nstructure communicated by the Ministry of Public Service did not include the positions currently filled, yet they were all critical for the Missions operations. This was further impacted by the creation of the Dubai Consulate.", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, [{"headings_0": {"content": "f.", "page": 558, "level": 5}}]], "page": 558, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The Embassy was not maintaining a VAT ledger in the Navision system, thus making it difficult to properly record and account for the VAT transactions in the year. I further noted that there was no claim for VAT payments during the year under review. From a sample of payments reviewed, a total of UGX.22Mn, was not claimed for refund. Failure to record and claim for the VAT refunds implies that the Mission continues to lose such funds.", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 559, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "559", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 559, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Uganda Export Promotion Board (UEPB)", "Private sector development", "Unqualified", "\uf0b7 The entity budgeted to collect UGX.0.04Bn, however, only UGX.40,000 was realised representing a 1% performance.  \uf0b7 The entity had an approved budget of UGX.8.43Bn for one programme out of which UGX.4.46Bn was warranted resulting in a shortfall of UGX.3.97Bn representing a 52.9% performance.  \uf0b7 Out of the total warrants of UGX.4.46Bn availed to the entity during the year, UGX.3.9Bn was utilized resulting in unutilized warrants of UGX.0.56Bn representing 87.5% utilization.  \uf0b7 Three (3) activities with a total expenditure of UGX.1.25Bn were not completely implemented.  \uf0b7 UEPB does not have an M&E Policy and M&E framework to guide monitoring and evaluation activities.  \uf0b7 Out of 20 employees, a total of 18 (90%) who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified.  \uf0b7 A total of 2 (10%) employees on the payroll did not appear for the validation. These were employees on secondment from other government institutions from where they were verified. were paid in accordance with Government standing orders and the UEPB Human Resource Manual.  \uf0b7 Out of the Board\u2019s 40 approved positions, a total of 17 positions were filled leaving 23 vacant positions as per the establishment.  \uf0b7 I noted that UGX.1.16Bn was paid to staff as Gratuity for the three financial years, but the Board did not deduct the 5% individual and 10% employer contributions to the National Social Security Fund."], ["Uganda Free Zones Authority (UFZA)", "Private sector development", "Unqualified", "\uf0b7 The entity budgeted to collect UGX.0.42 Bn in NTR during the year. However, by the end of the year, only UGX.0.16 Bn had been collected, representing a 38.10% performance of the budgeted revenue.  \uf0b7 The entity had an approved budget of UGX.28.357Bn from its one program out of which UGX.27.793Bn was released resulting into a shortfall of UGX.0.564Bn, representing an overall performance of 98.01%.  \uf0b7 Out of 31 employees on Uganda Free Zones Authority\u2019s February 2023 salary payroll, a total of 31 (100%) were fully verified to be valid employees of government.  \uf0b7 Out of the UGX.3.29Bn approved wage Budget for the financial years, only UGX.3.046Bn was spent giving rise to unspent balances amounting to UGX.244.473Mn.  \uf0b7 Out of 51 approved positions, a total of 31 positions were filled leaving a gap of 20 vacant positions."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 560, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "560", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 560, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 UFZA\u2019s Budget Framework Paper (BFP) and Annual Budget for the financial year under review, was 24% compliant in alignment with NDP III outputs.  \uf0b7 The Authority did not conduct a mid-term review of the Strategic Plan during the year under review, to provide adequate insights into the achievements and enable realignment for the remaining period.", null, null], ["Uganda Intergovernme ntal  Fiscal Transfers Program (UGIFT) 2022/2023", "Private Sector Development", "Unqualified", "\uf0b7 A comparison of the reported financing and the Medium Term Plan for the 2022/23 financing target indicated underfunding of UGX.170.5Bn for the grants.  \uf0b7 Several Disbursement-Linked Indicators (DLI\u2019s) actions had not been achieved by June 2023 as per the Independent Verification Reports. From the assessment of DLI\u2019s 3 to 6 and the independent verification reports, I observed that USD.13.25Mn was realized out of the outstanding USD.44Mn leaving a balance of USD.30.75Mn. With the project remaining with only one year to close in June 2024, there is a risk of completely missing the funds."], ["Uganda Intergovernme ntal  Fiscal Transfers Program (UGIFT) 2021/2022", "Private Sector Development", "Unqualified", "\uf0b7 Contrary to Section 2.2.3 of the UGIFT Program Operations Manual that linked the MTP to the financing for local service delivery through uplifting transfers to the Local Government to realistically meet the costs for wage, non-wage recurrent spending and development spending on LG service delivery, the management and oversight of services in the sectors of Health, Education, Water and Environment, and Micro irrigation, it was noted that for the year ended June 2021, the financing by GOU was below target by UGX 140.4Bn.  \uf0b7 In accordance with the verification protocol set up in the UGIFT operations manual, Disbursement Linked Indicators (DLIs) were verified by independent assessors and found that some indicators not fully achieved while some were not implemented at all. It was also noted that in cases where recommendations were made by consultants to secure advance funding based on projected completion times, there was no follow up to confirm completion of implementation of the activities. Non- achievement of some indicators negatively affected the disbursement of funds and consequently impacted the achievement of the planned program results."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 561, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Export Promotion Board (UEPB)", "Private sector development", "Unqualified", "\uf0b7 The entity budgeted to collect UGX.0.04Bn, however, only UGX.40,000 was realised representing a 1% performance.  \uf0b7 The entity had an approved budget of UGX.8.43Bn for one programme out of which UGX.4.46Bn was warranted resulting in a shortfall of UGX.3.97Bn representing a 52.9% performance.  \uf0b7 Out of the total warrants of UGX.4.46Bn availed to the entity during the year, UGX.3.9Bn was utilized resulting in unutilized warrants of UGX.0.56Bn representing 87.5% utilization.  \uf0b7 Three (3) activities with a total expenditure of UGX.1.25Bn were not completely implemented.  \uf0b7 UEPB does not have an M&E Policy and M&E framework to guide monitoring and evaluation activities.  \uf0b7 Out of 20 employees, a total of 18 (90%) who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified.  \uf0b7 A total of 2 (10%) employees on the payroll did not appear for the validation. These were employees on secondment from other government institutions from where they were verified. were paid in accordance with Government standing orders and the UEPB Human Resource Manual.  \uf0b7 Out of the Board\u2019s 40 approved positions, a total of 17 positions were filled leaving 23 vacant positions as per the establishment.  \uf0b7 I noted that UGX.1.16Bn was paid to staff as Gratuity for the three financial years, but the Board did not deduct the 5% individual and 10% employer contributions to the National Social Security Fund."], "type": "table"}}, {"content": [["", "\uf0b7 UFZA\u2019s Budget Framework Paper (BFP) and Annual Budget for the financial year under review, was 24% compliant in alignment with NDP III outputs.  \uf0b7 The Authority did not conduct a mid-term review of the Strategic Plan during the year under review, to provide adequate insights into the achievements and enable realignment for the remaining period.", null, null], ["Uganda Intergovernme ntal  Fiscal Transfers Program (UGIFT) 2022/2023", "Private Sector Development", "Unqualified", "\uf0b7 A comparison of the reported financing and the Medium Term Plan for the 2022/23 financing target indicated underfunding of UGX.170.5Bn for the grants.  \uf0b7 Several Disbursement-Linked Indicators (DLI\u2019s) actions had not been achieved by June 2023 as per the Independent Verification Reports. From the assessment of DLI\u2019s 3 to 6 and the independent verification reports, I observed that USD.13.25Mn was realized out of the outstanding USD.44Mn leaving a balance of USD.30.75Mn. With the project remaining with only one year to close in June 2024, there is a risk of completely missing the funds."], ["Uganda Intergovernme ntal  Fiscal Transfers Program (UGIFT) 2021/2022", "Private Sector Development", "Unqualified", "\uf0b7 Contrary to Section 2.2.3 of the UGIFT Program Operations Manual that linked the MTP to the financing for local service delivery through uplifting transfers to the Local Government to realistically meet the costs for wage, non-wage recurrent spending and development spending on LG service delivery, the management and oversight of services in the sectors of Health, Education, Water and Environment, and Micro irrigation, it was noted that for the year ended June 2021, the financing by GOU was below target by UGX 140.4Bn.  \uf0b7 In accordance with the verification protocol set up in the UGIFT operations manual, Disbursement Linked Indicators (DLIs) were verified by independent assessors and found that some indicators not fully achieved while some were not implemented at all. It was also noted that in cases where recommendations were made by consultants to secure advance funding based on projected completion times, there was no follow up to confirm completion of implementation of the activities. Non- achievement of some indicators negatively affected the disbursement of funds and consequently impacted the achievement of the planned program results."], ["Uganda Industrial Research Institute (UIRI)", "Innovation, Technology Transfer and Development", "Unqualified", "\uf0b7 Out of the budgeted NTR of UGX.0.25Bn, only UGX.0.151Bn had been collected representing a 60.4% performance.  \uf0b7 Out of the approved budget of UGX.25.502Bn, UGX.22.7Bn was warranted resulting in a shortfall of UGX.2.8Bn.  \uf0b7 The entity utilized all the UGX.22,701,309,578 that was warranted.  \uf0b7 The budgets for all eight (8) outputs assessed were not supported by the individual activity costing and budgets.  \uf0b7 Out of the twelve (12) fully quantified activities, I observed that the entity fully implemented four (4) activities; six (6) activities were partially implemented, while two (02) activities remained unimplemented."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 561, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Export Promotion Board (UEPB)", "Private sector development", "Unqualified", "\uf0b7 The entity budgeted to collect UGX.0.04Bn, however, only UGX.40,000 was realised representing a 1% performance.  \uf0b7 The entity had an approved budget of UGX.8.43Bn for one programme out of which UGX.4.46Bn was warranted resulting in a shortfall of UGX.3.97Bn representing a 52.9% performance.  \uf0b7 Out of the total warrants of UGX.4.46Bn availed to the entity during the year, UGX.3.9Bn was utilized resulting in unutilized warrants of UGX.0.56Bn representing 87.5% utilization.  \uf0b7 Three (3) activities with a total expenditure of UGX.1.25Bn were not completely implemented.  \uf0b7 UEPB does not have an M&E Policy and M&E framework to guide monitoring and evaluation activities.  \uf0b7 Out of 20 employees, a total of 18 (90%) who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified.  \uf0b7 A total of 2 (10%) employees on the payroll did not appear for the validation. These were employees on secondment from other government institutions from where they were verified. were paid in accordance with Government standing orders and the UEPB Human Resource Manual.  \uf0b7 Out of the Board\u2019s 40 approved positions, a total of 17 positions were filled leaving 23 vacant positions as per the establishment.  \uf0b7 I noted that UGX.1.16Bn was paid to staff as Gratuity for the three financial years, but the Board did not deduct the 5% individual and 10% employer contributions to the National Social Security Fund."], "type": "table"}}, {"content": "561", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 561, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Machines worth UGX.666,048,000 were delivered but not yet installed for utilization.  \uf0b7 Out of 353 employees on the payroll, a total of 302 staff presented all the pre- requisite documents and were fully validated.  \uf0b7 46 employees worth UGX.110,695,499 were partially validated due to lack of some requisite information.  \uf0b7 A total of 5 employees on the payroll worth UGX.21,815,482 did not appear for the validation.  \uf0b7 One individual whose names were not on the payroll appeared for the validation exercise with all pre-requisite documents.  \uf0b7 The entity did not utilize the wage amounting to UGX.228,210,980.  \uf0b7 The entity did not have an approved and costed staff establishment.  \uf0b7 UIRI was not enrolled on HCM/IPPS as required by MoPS and the entity\u2019s payroll was remotely prepared by the HR department on which salaries of employees are paid.  \uf0b7 The entity-approved estimates of UGX.10,326,400,188 varied from the payroll costs of UGX.8,033,079,912.  \uf0b7 The Machine, Manufacturing Industrial Skilling and development centre - Namanve was underutilized and most of the machines were idle.  \uf0b7 I noted that twenty-two (22) Incubatees were operating with expired MoUs while five (5) were operating without signed MoUs.", null, null], ["Uganda Investment In Forests  and Protected Areas for  Climate Smart Development (IFPA-CD UWA)", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "\uf0b7 The total cumulative disbursements to date amounted to UGX.18.327Bn against expected disbursement of UGX.66.247Bn. leading to variance of UGX.47.92Bn.  \uf0b7 I sampled eighteen (18) activities worth UGX.17.43Bn and noted that targets for eight (08) activities worth UGX.1.35Bn had been fully achieved while targets for the remaining nine (09) activities worth UGX.16.12Bn were yet to be achieved.  \uf0b7 The project had an approved budget of UGX.45.65Bn (UGX.12.15Mn) for the financial year 2022/2023 out of which UGX.16.60 Bn was available for spending resulting in shortfall of UGX.29.05Bn representing 36.4% performance.  \uf0b7 Out of the total available funds of UGX.16.60Bn, only UGX.4.24Bn was spent leaving an unspent balance of UGX.12.36Bn representing an absorption level of 26%.  \uf0b7 The project implementation had been delayed and most planned project activities were not implemented as a result of slow procurement processes"], ["Uganda Heart Institute (UHI)", "Human capital development", "Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.24.45Bn, only UGX.22.46Bn was spent by the entity resulting in an unspent balance of UGX.1.98Bn (representing an absorption level of 92%)."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 562, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Export Promotion Board (UEPB)", "Private sector development", "Unqualified", "\uf0b7 The entity budgeted to collect UGX.0.04Bn, however, only UGX.40,000 was realised representing a 1% performance.  \uf0b7 The entity had an approved budget of UGX.8.43Bn for one programme out of which UGX.4.46Bn was warranted resulting in a shortfall of UGX.3.97Bn representing a 52.9% performance.  \uf0b7 Out of the total warrants of UGX.4.46Bn availed to the entity during the year, UGX.3.9Bn was utilized resulting in unutilized warrants of UGX.0.56Bn representing 87.5% utilization.  \uf0b7 Three (3) activities with a total expenditure of UGX.1.25Bn were not completely implemented.  \uf0b7 UEPB does not have an M&E Policy and M&E framework to guide monitoring and evaluation activities.  \uf0b7 Out of 20 employees, a total of 18 (90%) who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified.  \uf0b7 A total of 2 (10%) employees on the payroll did not appear for the validation. These were employees on secondment from other government institutions from where they were verified. were paid in accordance with Government standing orders and the UEPB Human Resource Manual.  \uf0b7 Out of the Board\u2019s 40 approved positions, a total of 17 positions were filled leaving 23 vacant positions as per the establishment.  \uf0b7 I noted that UGX.1.16Bn was paid to staff as Gratuity for the three financial years, but the Board did not deduct the 5% individual and 10% employer contributions to the National Social Security Fund."], "type": "table"}}, {"content": "562 \n", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, [{"headings_0": {"content": "f.", "page": 558, "level": 5}}]], "page": 562, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- I assessed the implementation of two (2) outputs that had been fully quantified with a total of nine (9) activities and noted that one (1) output with four (4) activities was fully implemented while one (1) output with five (5) activities was partially implemented.\n- I reviewed the management of the Government salary payroll and observed that out of the 162 employees, 145 were fully verified while 17 employees who appeared for headcount were not on the payroll and were captured as new records. I also validated short-term/temporary staff and noted that out of the 59 staff, 58 were verified and 1 staff did not appear for head count.\n- Fifty (50) employees on the Main payroll had inconsistencies in their names, NINs, dates of birth and gender captured on the main and short-term contract payrolls and data captured by NIRA on the National Identity Cards.\n- A review of the wage budgets and actual expenditure for the period 2019/20 to 2022/23 established that out of the UGX.34.88Bn budgeted and approved wage funds, only UGX.33.62Bn was spent resulting into unspent balances of UGX.1.25Bn.\n- The Heart Institute paid its employees on wrong salary scales/notches leading to overpayments of UGX.175.52m for 118 employees and underpayments by UGX.7.97m for 130 employees, 35 staff were paid a total of UGX.278.35m off the IPPS/HCMS payroll. I further noted that the salary payments to short-term staff appointed by the UHI were not processed through IPPS. The Institute paid a total of UGX.2.72bn to short-term staff from July 2019 to June 2023.\n- Out of 192 approved positions, a total of 160 positions were filled leaving a gap of 32 vacant positions. I further noted that 17 staff on the payroll were not on the staff list.\n- The Institute had long outstanding receivables of UGX.280,45m.\n- I noted inadequate budgeting for domestic arrears which stood at UGX.3.66bn at the beginning of the financial year under review.\n- There was inadequate funding for essential medicines; non-maintenance of dispensing logs and stock cards at the User departments to track consumption of medicines, accordingly the inspection of the medicines stores further revealed inadequate thermal insulation, lack of thermometers, inadequate storage space within the store and, cases of drug stock outs and discrepancies in quantities of items delivered.\n- It was established that due to inadequate funding for maintenance of medical equipment, five (5) equipment were not being utilized of which four (4) were beyond repair and due for disposal.", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 563, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "563 \nUganda High Community mobilization Unqualified Commission in and mindset change  \nCanada, Ottawa  \nDevelopment plan  \nimplementation \nGovernance and security \n", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], [{"headings_0": {"content": "f.", "page": 558, "level": 5}}]], "page": 563, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The embassy budgeted to collect Non-tax revenue UGX. 0.05Bn during the year. However only UGX. 0.027Bn was collected representing a 54% performance.\n- The embassy had a budget of UGX.5.4Bn, out of which all was warranted.\n- Out of the total warrants of UGX. 5.4Bn received, all only was spent 100%.\n- The mission mischarged 65,993.84 CAD (equivalent to UGX.182,606,275) during the year from the approved expenditure lines.\n- All the activities in the work plan were supported by individual activity costing and budgets.\n- I assessed the implementation of three (3) outputs that had been fully quantified with a total of twenty-seven (27) activities worth UGX.5.278Bn and noted that; One (1) outputs with nine (9) activities and expenditure worth UGX.0.135Bn were fully implemented. Two (2) outputs with eleven (18) activities worth UGX.5.143Bn were partially implemented. Out of the eleven (18) activities, the entity fully implemented nine (9) activities; two (2) activities were partially implemented, while seven (7) activities remained unimplemented.\n- The Accounting Officer did not budget for capital development.\n- I noted that UGX. 3.38Bn was budgeted and approved under the Wage Budget for the financial year; however, UGX. 3.36Bn was spent giving rise to a variance of UGX. 16Mn\n- Out of six (06). Employees on Uganda High Commission Ottawa June 2023 salary payroll, a total of five (05) (83.3%) were fully verified, while one (01) (16.7%) did not show up.\n- The Public Service Standing Orders, 2021 do not provide guidance on the management of short-term /temporary employees.\n- I noted that funds to the tune of CAD 39,523.65 (Equivalent to UGX.109,361,940) were irregularly diverted.\n- The High Commission had unsettled domestic arrears as at 30th June 2023 amounting to UGX.662Mn\n- The Mission owns properties at 235 Mariposa Avenue, Rock cliff Park and 231 Cobourg Street Ottawa ON KIN8J2 which are in a very sorry state and have been condemned by the Ottawa authorities.\n- I observed that a number of the mission assets are obsolete and require disposal.", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 564, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "564", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 564, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Uganda High Commission in India,  New Delhi", "Agro-industrialization Development plan implementation Governance and security", "Unqualified", "\uf0b7 The entity budgeted to collect UGX.0.32Bn during the year. However, by the end of the year, the High Commission had collected only UGX.0.012 representing a performance of 3.8%.  \uf0b7 The entity had an approved budget of UGX.4,834,538,918, out of which UGX.4,834,538,864 was warranted, representing 100% performance.  \uf0b7 Out of UGX.4,834,538,864 that was warranted, UGX.4,668,473,194 was utilised leaving a balance of UGX.166,065,670 unutilised representing a performance of 97%.  \uf0b7 The budgets for all three (3) outputs assessed were not supported by individual activity costing and budgets.  \uf0b7 Three (3) outputs with a total of 38 activities worth UGX.4,834,538,918 had 12 activities fully implemented, 25 partially implemented and one (1) not implemented at all.  \uf0b7 Six (6) home based employees on the June 2023 payroll presented the pre-requisite documents/information and were fully verified.  \uf0b7 Out of 12 employees on local contract June 2023 salary payroll, a total of 11 (92%) presented all the pre-requisite documents/information and were fully verified.  \uf0b7 UGX.1,654,138,666 was budgeted for FSA and local staff salaries and was all spent during the financial year.  \uf0b7 12 local staff did not have valid contracts.  \uf0b7 There was inadequate follow up of business and educational offers once they are sent to the Ministry of Foreign Affairs for action."], ["Uganda High Commission in Kenya, Nairobi", "Agro-industrialization Development plan implementation Governance and security Natural resources, environment, climate change, land and water Tourism development", "Unqualified", "\uf0b7 I noted that the Embassy budgeted to collect NTR of UGX.350Mn during the year out of which, only UGX.21Mn was collected, resulting into a shortfall of UGX.329Mn. \uf0b7 I assessed the implementation of six (6) outputs with a total of eleven (11) activities worth UGX.14.402Bn and noted that only one output was fully implemented, four were partially implemented, while one was not implemented at all.  \uf0b7 The Mission had not undertaken a mid-term review of the Strategic Plan.  \uf0b7 The Mission signed a contract for refurbishment of Uganda House in Nairobi Kenya at KShs.740,592,223 (equivalent to UGX.24.4Bn). The works commenced on 20th June 2022 and completion date was agreed as 19th December 2023. By the time of audit in September 2023, 448 days out 547 days (81.9%) of the construction period had elapsed. However, the works were at 69.7% completion. The delayed completion of works creates risks of escalation of supervision and construction costs."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 565, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": [["Uganda High Commission in India,  New Delhi", "Agro-industrialization Development plan implementation Governance and security", "Unqualified", "\uf0b7 The entity budgeted to collect UGX.0.32Bn during the year. However, by the end of the year, the High Commission had collected only UGX.0.012 representing a performance of 3.8%.  \uf0b7 The entity had an approved budget of UGX.4,834,538,918, out of which UGX.4,834,538,864 was warranted, representing 100% performance.  \uf0b7 Out of UGX.4,834,538,864 that was warranted, UGX.4,668,473,194 was utilised leaving a balance of UGX.166,065,670 unutilised representing a performance of 97%.  \uf0b7 The budgets for all three (3) outputs assessed were not supported by individual activity costing and budgets.  \uf0b7 Three (3) outputs with a total of 38 activities worth UGX.4,834,538,918 had 12 activities fully implemented, 25 partially implemented and one (1) not implemented at all.  \uf0b7 Six (6) home based employees on the June 2023 payroll presented the pre-requisite documents/information and were fully verified.  \uf0b7 Out of 12 employees on local contract June 2023 salary payroll, a total of 11 (92%) presented all the pre-requisite documents/information and were fully verified.  \uf0b7 UGX.1,654,138,666 was budgeted for FSA and local staff salaries and was all spent during the financial year.  \uf0b7 12 local staff did not have valid contracts.  \uf0b7 There was inadequate follow up of business and educational offers once they are sent to the Ministry of Foreign Affairs for action."], ["Uganda High Commission in Kenya, Nairobi", "Agro-industrialization Development plan implementation Governance and security Natural resources, environment, climate change, land and water Tourism development", "Unqualified", "\uf0b7 I noted that the Embassy budgeted to collect NTR of UGX.350Mn during the year out of which, only UGX.21Mn was collected, resulting into a shortfall of UGX.329Mn. \uf0b7 I assessed the implementation of six (6) outputs with a total of eleven (11) activities worth UGX.14.402Bn and noted that only one output was fully implemented, four were partially implemented, while one was not implemented at all.  \uf0b7 The Mission had not undertaken a mid-term review of the Strategic Plan.  \uf0b7 The Mission signed a contract for refurbishment of Uganda House in Nairobi Kenya at KShs.740,592,223 (equivalent to UGX.24.4Bn). The works commenced on 20th June 2022 and completion date was agreed as 19th December 2023. By the time of audit in September 2023, 448 days out 547 days (81.9%) of the construction period had elapsed. However, the works were at 69.7% completion. The delayed completion of works creates risks of escalation of supervision and construction costs."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 565, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "565 \nUganda  \nAgro-industrialization Embassy in  \nAbuja, Nigeria Community mobilization and mindset change \nGovernance and security \nUnqualified \uf0b7 The entity had a budget of UGX. 6,634,711,419, out of which UGX. 6,634,711,419 was warranted.", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], [{"headings_0": {"content": "f.", "page": 558, "level": 5}}]], "page": 565, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of the total warrants of UGX. 6,634,711,419. I reviewed the utilisation of warrants worth UGX.5,382,052,000 (81%).\n- The entity budgeted to collect UGX.87million during the year. However, by the end of the year, only UGX.38 million had been collected, representing 43.7% performance.\n- Out of the total warrants of UGX.6.634Bn availed to the Embassy during the year, UGX.6.634Bn was utilised representing 100% performance.\n- Two (2) outputs with ten (10) activities and expenditures worth UGX.2.5 Bn were fully implemented.\n- Four (4) outputs with 21 activities worth UGX.4.1Bn were partially implemented. Out of the 21 activities, the entity fully implemented four (4) activities; 14 activities were partially implemented, while three (3) activities remained unimplemented.\n- The entity had a wage budget of UGX.864,229,418., out of which UGX.933,922,218 was utilised.\n- Six (6) home-based staff were all fully verified.\n- All the 19 employees (100%) who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified.\n- I reviewed the budgets and actual expenditure for FYR 2022/23 and noted that out of the UGX.864,229,418, budgeted and approved wage funds for the financial year, only UGX.933,922,218 was spent, giving rise to over-expenditure amounting to UGX.69,692,800.\n- I noted that funds to the tune of Naira 1,826,747.20 (UGX.8,751,985) were irregularly diverted from contract salary code 211102.\n- Five (5) approved positions for the home-based staff were filled.\n- All embassy land is titled and is being utilised.\n- The Embassy paid the contractor an advance of \u20a6.524,562,316.03, (equivalent to UGX.2,496,999,151), in two instalments , \u20a6.339,538,414 was paid in the financial year 2021/22 and the balance of \u20a6. 185,023,901.16 settled on 17th February 2023. On 17th February 2023, M/s Lubell Nigeria Ltd issued an interim certificate No. 2 amounting to \u20a6. 336,045,486.54, for which the Embassy made a part payment of \u20a6. 200,000,000.00 on the 23rd March 2023, leaving a balance of \u20a6. 136,045,486.54, equivalent to UGX.647,597,919..\n- Funds for financing the construction project to completion had been appropriated on the Mission capital expenditure budget for the financial year 2023/24. However, no funds had been released to the Mission at the time of the audit.", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 566, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "566", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 566, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Uganda High Commission in Rwanda, Kigali", "Community mobilization and mindset change Governance and security Tourism development", "Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX.60,000,000 during the year under review. Out of this, only UGX.42,999,842 was collected, representing a performance of 71.67 % of the target.  \uf0b7 The Mission had a budget or UGX.3.379 Bn which was all received, however UGX.3.217 Billion was absorbed resulting in unspent funds of 96.43%.  \uf0b7 During the year under review, the Mission paid rent amounting to UGX.594,753,612.64 which is 18.48% of the total Mission expenditure for the year of UGX.3,217,632,489, in regard to rent which is very high.  \uf0b7 Kigali Mission had six (6) home based staff on the June 2023 payroll, 5 based employees turned up for the payroll verification exercise and were verified (100%), one staff was added as a new record, the incoming Finance Attach\u00e9\u2019.  \uf0b7 Kigali Mission had ten (10) local staff on the June 2023 payroll, all the 10 local based employees turned up for the payroll verification exercise and were verified (100%).  \uf0b7 I established that, as per the June 2023 payroll of the Mission the total monthly base pay for Home staff in regard to Foreign service Allowance (FSA) and Representation Allowance (RA) for the Home based staff was USD $ 17,169.58 and USD $ 1,000 respectively.  \uf0b7 The total monthly base pay for complete- verified Local based employees was established to be net pay of USD $ 9,012."], ["Uganda High Commission in South Africa, Pretoria", "Agro-industrialization Community mobilization and mindset change Governance and security  Manufacturing  Tourism development", "Governance and Security", "\uf0b7 According to the approved NTR estimates for the FYR 2022/2023, the entity budgeted to collect UGX 0.22Bn during the year. However, by the end of the year only UGX 0.011Bn had been collected representing an 5% performance.  \uf0b7 Out of the total warrants of UGX 7.55Bn availed to the entity during the year, UGX.7.55Bn was utilized.  \uf0b7 I observed that the budgets for eight (8) outputs assessed were not supported by individual activity costing and budgets.  \uf0b7 I assessed the implementation of one (1) outputs that had been fully quantified with a total of five (5) activities worth UGX 1.214Bn and noted that; All the five (5) activities and expenditure worth UGX1.214Bn were fully implemented.  \uf0b7 A review of the Mission expenditures revealed that the entity charged wrong expenditure codes to a tune of CH. 14,502.47.  \uf0b7 Out of eight (8) (100%) home based employees on the Uganda Embassy Geneva June 2023 FSA payroll, a total of eight (8) (100%) were fully verified.  \uf0b7 Out of nine (9) (100%) employees on local contract June 2023 salary payroll, a total of nine (9) (100%) were fully verified."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 567, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": [["Uganda High Commission in Rwanda, Kigali", "Community mobilization and mindset change Governance and security Tourism development", "Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX.60,000,000 during the year under review. Out of this, only UGX.42,999,842 was collected, representing a performance of 71.67 % of the target.  \uf0b7 The Mission had a budget or UGX.3.379 Bn which was all received, however UGX.3.217 Billion was absorbed resulting in unspent funds of 96.43%.  \uf0b7 During the year under review, the Mission paid rent amounting to UGX.594,753,612.64 which is 18.48% of the total Mission expenditure for the year of UGX.3,217,632,489, in regard to rent which is very high.  \uf0b7 Kigali Mission had six (6) home based staff on the June 2023 payroll, 5 based employees turned up for the payroll verification exercise and were verified (100%), one staff was added as a new record, the incoming Finance Attach\u00e9\u2019.  \uf0b7 Kigali Mission had ten (10) local staff on the June 2023 payroll, all the 10 local based employees turned up for the payroll verification exercise and were verified (100%).  \uf0b7 I established that, as per the June 2023 payroll of the Mission the total monthly base pay for Home staff in regard to Foreign service Allowance (FSA) and Representation Allowance (RA) for the Home based staff was USD $ 17,169.58 and USD $ 1,000 respectively.  \uf0b7 The total monthly base pay for complete- verified Local based employees was established to be net pay of USD $ 9,012."], ["Uganda High Commission in South Africa, Pretoria", "Agro-industrialization Community mobilization and mindset change Governance and security  Manufacturing  Tourism development", "Governance and Security", "\uf0b7 According to the approved NTR estimates for the FYR 2022/2023, the entity budgeted to collect UGX 0.22Bn during the year. However, by the end of the year only UGX 0.011Bn had been collected representing an 5% performance.  \uf0b7 Out of the total warrants of UGX 7.55Bn availed to the entity during the year, UGX.7.55Bn was utilized.  \uf0b7 I observed that the budgets for eight (8) outputs assessed were not supported by individual activity costing and budgets.  \uf0b7 I assessed the implementation of one (1) outputs that had been fully quantified with a total of five (5) activities worth UGX 1.214Bn and noted that; All the five (5) activities and expenditure worth UGX1.214Bn were fully implemented.  \uf0b7 A review of the Mission expenditures revealed that the entity charged wrong expenditure codes to a tune of CH. 14,502.47.  \uf0b7 Out of eight (8) (100%) home based employees on the Uganda Embassy Geneva June 2023 FSA payroll, a total of eight (8) (100%) were fully verified.  \uf0b7 Out of nine (9) (100%) employees on local contract June 2023 salary payroll, a total of nine (9) (100%) were fully verified."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 567, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "567", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 567, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 I reviewed the budgets and actual expenditure for the FYR 2022/23 on FSA and local staff salaries and wages. I noted that UGX.1,795,797,928 was budgeted and approved for the financial year however; UGX. 2,124,256,554 was spent giving rise to a variance of UGX. 328,458,626.  \uf0b7 I noted that M/s Old Mutual Insurance was paid CH.159,405.95 during the period under review in addition to medical top of staff of CH.16,238.64.  \uf0b7 Although the approved staff structure of the Mission has been filled as indicated above, the Foreign Service Officers are inadequate to attend all the bilateral and multilateral engagements at the same time. As such the Country misses out in critical  Committee activities and consequently undermining the performance of the Mission  given that Geneva is a host to many international organisations.  \uf0b7 I noted that the Mission made payments totalling to CH. 551,948.43 in respect of hire of Office space, the Chancery and staff accommodation for all homed based staff.  \uf0b7 I noted the that Foreign Service allowance of USD 31,904.38 for the month of June 2023 amounting to CH. 31,904.38 was not paid.  \uf0b7 A review of the payment revealed that the narrations do not provide in detail what the payments are being made for. For example, the Accountant states in the description that the payment is for \u201callowances\u201d without being specific if the type of allowances. (FSA, SDA, Periderm etc.).", null, null], ["Uganda High Commission in Tanzania, Dar- es-Salaam", "Community mobilization and mindset change Development plan implementation Governance and security Manufacturing private sector development", "Unqualified", "\uf0b7 The entity budgeted to collect UGX.0.084Bn during the year but collected UGX.0.083 representing a performance of 98%.  \uf0b7 The entity had an approved budget of UGX.9,951,136,312, out of which UGX.4,951,136,312 was warranted, resulting in a shortfall of UGX.5,000,000,000 representing 50% performance. All the warrants were utilised.  \uf0b7 The budgets for all eight (8) outputs assessed were not supported by individual activity costing and budgets.  \uf0b7 Eight (8) outputs with a total of 36 activities worth UGX.4,951,136,126 were partially implemented."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 568, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda High Commission in Rwanda, Kigali", "Community mobilization and mindset change Governance and security Tourism development", "Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX.60,000,000 during the year under review. Out of this, only UGX.42,999,842 was collected, representing a performance of 71.67 % of the target.  \uf0b7 The Mission had a budget or UGX.3.379 Bn which was all received, however UGX.3.217 Billion was absorbed resulting in unspent funds of 96.43%.  \uf0b7 During the year under review, the Mission paid rent amounting to UGX.594,753,612.64 which is 18.48% of the total Mission expenditure for the year of UGX.3,217,632,489, in regard to rent which is very high.  \uf0b7 Kigali Mission had six (6) home based staff on the June 2023 payroll, 5 based employees turned up for the payroll verification exercise and were verified (100%), one staff was added as a new record, the incoming Finance Attach\u00e9\u2019.  \uf0b7 Kigali Mission had ten (10) local staff on the June 2023 payroll, all the 10 local based employees turned up for the payroll verification exercise and were verified (100%).  \uf0b7 I established that, as per the June 2023 payroll of the Mission the total monthly base pay for Home staff in regard to Foreign service Allowance (FSA) and Representation Allowance (RA) for the Home based staff was USD $ 17,169.58 and USD $ 1,000 respectively.  \uf0b7 The total monthly base pay for complete- verified Local based employees was established to be net pay of USD $ 9,012."], "type": "table"}}, {"content": "568", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 568, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "Sustainable petroleum development", "", "\uf0b7 Out of seven (7) home-based staff, six (6) were fully verified while one (1) employee did not show up for the validation exercise but was accounted for by the Accounting Officer as he was on leave.  \uf0b7 Out of 18 Local Contract staff, 16 were fully verified, two (2) employees did not show up for the validation exercise while three (3) employees were not on the High Commission payroll.  \uf0b7 UGX.2,249,819,763 was budgeted for salaries and wages during the year however; UGX.2,092,211,461 was spent giving rise to a variance of UGX.157,608,302.  \uf0b7 Whereas some staff were given contracts of 24 months, other staff were given contracts of only 12 months.  \uf0b7 The Mission owns two plots of land in prime locations in the city centre however, this land has remained un-developed/underutilized for more than five (5) years."], ["Uganda High Commission in the  United Kingdom", "Agro-industrialization Development plan implementation Governance and security", "unqualified", "\uf0b7 Out of the NTR budget of UGX 3.4Bn during the year under review only UGX.0.799Bn was attributed to the mission, representing a performance of 24% of the target.  \uf0b7 Examination of the statement of appropriation revealed that the mission incurred an excess expenditure of UGX 29,361,876 on goods and services without necessary approval.  \uf0b7 A sum of \u00a312,166.29 was charged on item codes that are different from the prescribed ones without necessary approvals.  \uf0b7 Owing to the poor state of the official residence, the mission was incurring \u00a37000 per month on rent for the High commission."], ["Uganda Hotels and Tourism Training Institute (UHTTI)", "Tourism Development", "Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.12.169Bn, the Institute spent UGX.7.187Bn, resulting in an unspent balance of UGX.4.982Bn representing an absorption level of 59%. As a result, I noted that construction of girls\u2019 hostel worth UGX.2.844Bn was not implemented and Non Tax Revenue of UGX.2.139Bn was not transferred to the Consolidation Fund, leading to idle resources and hence affecting service delivery.  \uf0b7 Out of 141 employees on the Uganda Hotel and Tourism Training Institute on the February 2023 salary payroll, a total of 126 (89.4%) were fully verified, 11 (7.8%) partially verified, while 4 (2.8%) did not show up. The employees who did not appear for the validation and were paid UGX.1,375,609 and were removed from the payroll in consultation with the Accounting Officer.  \uf0b7 A total of 45 employees on the Main payroll had inconsistencies in their names, NINs and dates of birth captured in the payrolls and data captured by NIRA on the"]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 569, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda High Commission in Rwanda, Kigali", "Community mobilization and mindset change Governance and security Tourism development", "Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX.60,000,000 during the year under review. Out of this, only UGX.42,999,842 was collected, representing a performance of 71.67 % of the target.  \uf0b7 The Mission had a budget or UGX.3.379 Bn which was all received, however UGX.3.217 Billion was absorbed resulting in unspent funds of 96.43%.  \uf0b7 During the year under review, the Mission paid rent amounting to UGX.594,753,612.64 which is 18.48% of the total Mission expenditure for the year of UGX.3,217,632,489, in regard to rent which is very high.  \uf0b7 Kigali Mission had six (6) home based staff on the June 2023 payroll, 5 based employees turned up for the payroll verification exercise and were verified (100%), one staff was added as a new record, the incoming Finance Attach\u00e9\u2019.  \uf0b7 Kigali Mission had ten (10) local staff on the June 2023 payroll, all the 10 local based employees turned up for the payroll verification exercise and were verified (100%).  \uf0b7 I established that, as per the June 2023 payroll of the Mission the total monthly base pay for Home staff in regard to Foreign service Allowance (FSA) and Representation Allowance (RA) for the Home based staff was USD $ 17,169.58 and USD $ 1,000 respectively.  \uf0b7 The total monthly base pay for complete- verified Local based employees was established to be net pay of USD $ 9,012."], "type": "table"}}, {"content": [["", "Sustainable petroleum development", "", "\uf0b7 Out of seven (7) home-based staff, six (6) were fully verified while one (1) employee did not show up for the validation exercise but was accounted for by the Accounting Officer as he was on leave.  \uf0b7 Out of 18 Local Contract staff, 16 were fully verified, two (2) employees did not show up for the validation exercise while three (3) employees were not on the High Commission payroll.  \uf0b7 UGX.2,249,819,763 was budgeted for salaries and wages during the year however; UGX.2,092,211,461 was spent giving rise to a variance of UGX.157,608,302.  \uf0b7 Whereas some staff were given contracts of 24 months, other staff were given contracts of only 12 months.  \uf0b7 The Mission owns two plots of land in prime locations in the city centre however, this land has remained un-developed/underutilized for more than five (5) years."], ["Uganda High Commission in the  United Kingdom", "Agro-industrialization Development plan implementation Governance and security", "unqualified", "\uf0b7 Out of the NTR budget of UGX 3.4Bn during the year under review only UGX.0.799Bn was attributed to the mission, representing a performance of 24% of the target.  \uf0b7 Examination of the statement of appropriation revealed that the mission incurred an excess expenditure of UGX 29,361,876 on goods and services without necessary approval.  \uf0b7 A sum of \u00a312,166.29 was charged on item codes that are different from the prescribed ones without necessary approvals.  \uf0b7 Owing to the poor state of the official residence, the mission was incurring \u00a37000 per month on rent for the High commission."], ["Uganda Hotels and Tourism Training Institute (UHTTI)", "Tourism Development", "Unqualified", "\uf0b7 Out of the total receipts for the financial year of UGX.12.169Bn, the Institute spent UGX.7.187Bn, resulting in an unspent balance of UGX.4.982Bn representing an absorption level of 59%. As a result, I noted that construction of girls\u2019 hostel worth UGX.2.844Bn was not implemented and Non Tax Revenue of UGX.2.139Bn was not transferred to the Consolidation Fund, leading to idle resources and hence affecting service delivery.  \uf0b7 Out of 141 employees on the Uganda Hotel and Tourism Training Institute on the February 2023 salary payroll, a total of 126 (89.4%) were fully verified, 11 (7.8%) partially verified, while 4 (2.8%) did not show up. The employees who did not appear for the validation and were paid UGX.1,375,609 and were removed from the payroll in consultation with the Accounting Officer.  \uf0b7 A total of 45 employees on the Main payroll had inconsistencies in their names, NINs and dates of birth captured in the payrolls and data captured by NIRA on the"]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 569, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda High Commission in Rwanda, Kigali", "Community mobilization and mindset change Governance and security Tourism development", "Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX.60,000,000 during the year under review. Out of this, only UGX.42,999,842 was collected, representing a performance of 71.67 % of the target.  \uf0b7 The Mission had a budget or UGX.3.379 Bn which was all received, however UGX.3.217 Billion was absorbed resulting in unspent funds of 96.43%.  \uf0b7 During the year under review, the Mission paid rent amounting to UGX.594,753,612.64 which is 18.48% of the total Mission expenditure for the year of UGX.3,217,632,489, in regard to rent which is very high.  \uf0b7 Kigali Mission had six (6) home based staff on the June 2023 payroll, 5 based employees turned up for the payroll verification exercise and were verified (100%), one staff was added as a new record, the incoming Finance Attach\u00e9\u2019.  \uf0b7 Kigali Mission had ten (10) local staff on the June 2023 payroll, all the 10 local based employees turned up for the payroll verification exercise and were verified (100%).  \uf0b7 I established that, as per the June 2023 payroll of the Mission the total monthly base pay for Home staff in regard to Foreign service Allowance (FSA) and Representation Allowance (RA) for the Home based staff was USD $ 17,169.58 and USD $ 1,000 respectively.  \uf0b7 The total monthly base pay for complete- verified Local based employees was established to be net pay of USD $ 9,012."], "type": "table"}}, {"content": "569", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 569, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "National Identity cards. Inconsistent information undermines the integrity of the entity\u2019s records and may complicate the employee service history and retirement procedures.", null, null], ["Uganda Human Rights Commission (UHRC)", "Governance and security", "Unqualified", "\uf0b7 UHRC budgeted to collect NTR of UGX.160Mn during the financial year. However, by the end of the year, only UGX.14.4Mn had been collected, representing a 9% performance.  \uf0b7 UHRC had an approved budget of UGX.20.240Bn, all of which was warranted. Out of the total warrants, UGX.19.997Bn was utilised, resulting in un-utilised warrants of UGX.0.242Bn representing 99% utilisation.  \uf0b7 Six (6) outputs with 56 activities worth UGX.1.623Bn were partially implemented. Out of the 56 activities, the entity fully implemented 46 activities and 10 activities were partially implemented.  \uf0b7 I observed delays in implementing five (5) major activities affecting the mandate of UHRC which affected service delivery.  \uf0b7 Of the total closing case load of 1,521 cases, 263 cases were partly heard by the tribunal, while 1,258 cases were pending hearing.  \uf0b7 Out of 211 employees, a total of 206 (98%) who appeared for the validation exercise presented all the pre-requisite documents and information and were fully verified.  \uf0b7 22 employees on the Main payroll had inconsistencies between their names, NINs, dates of birth and gender as captured in the main payrolls with the data captured by NIRA on the National Identity cards.  \uf0b7 Out of the UGX.36.535Bn budgeted wage funds for the four financial years, only UGX.34.629Bn was spent giving rise to unspent balances amounting to UGX.1.907Bn  \uf0b7 Out of 220 approved positions, only 206 positions were filled leaving a gap of 14 vacant positions.  \uf0b7 UHRC had outstanding domestic arrears of UGX.267,519,144 as at 30th June 2023, and these were outstanding for two (2) financial years"], ["Uganda Industrial Research Institute (UIRI) (2022)", "Innovation, technology development and transfer", "Unqualified", "\uf0b7 I reviewed the NTR estimates, revenue sources and rates charged at vote level for the financial year 2021/2022 and noted that the Institute budgeted to collect NTR of UGX.0.26bn during the year under review. Out of this, only UGX.0.163Bn was collected, representing a performance of 62.7% of the target.  \uf0b7 The entity was supposed to receive UGX.23.4Bn out of which UGX.22.980 was warranted resulting in a shortfall of 0.42Bn."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 570, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda High Commission in Rwanda, Kigali", "Community mobilization and mindset change Governance and security Tourism development", "Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX.60,000,000 during the year under review. Out of this, only UGX.42,999,842 was collected, representing a performance of 71.67 % of the target.  \uf0b7 The Mission had a budget or UGX.3.379 Bn which was all received, however UGX.3.217 Billion was absorbed resulting in unspent funds of 96.43%.  \uf0b7 During the year under review, the Mission paid rent amounting to UGX.594,753,612.64 which is 18.48% of the total Mission expenditure for the year of UGX.3,217,632,489, in regard to rent which is very high.  \uf0b7 Kigali Mission had six (6) home based staff on the June 2023 payroll, 5 based employees turned up for the payroll verification exercise and were verified (100%), one staff was added as a new record, the incoming Finance Attach\u00e9\u2019.  \uf0b7 Kigali Mission had ten (10) local staff on the June 2023 payroll, all the 10 local based employees turned up for the payroll verification exercise and were verified (100%).  \uf0b7 I established that, as per the June 2023 payroll of the Mission the total monthly base pay for Home staff in regard to Foreign service Allowance (FSA) and Representation Allowance (RA) for the Home based staff was USD $ 17,169.58 and USD $ 1,000 respectively.  \uf0b7 The total monthly base pay for complete- verified Local based employees was established to be net pay of USD $ 9,012."], "type": "table"}}, {"content": "570", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 570, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Funds to the tune of UGX.206,560,781 were irregularly diverted from the activities on which they were budgeted and spent on other activities without seeking and obtaining the necessary approvals.  \uf0b7 UIRI currently does not have a board to oversee the operations of management. This constitutes a major governance and supervision anomaly in regard to the operations of the Institute.", null, null], ["Uganda Institute  of Communication s Technology (UICT)", "Digital Transformation", "Unqualified", "\uf0b7 According to the approved estimates for locally generated revenue for the FYR 2022/2023, the entity budgeted to collect UGX.5.141 Bn during the year. However, by the end of the year, only UGX.1.803 Bn had been collected representing a 35% performance. Under collection of revenue at Institute level negatively impacts implementation of activities.  \uf0b7 Out of 197 approved positions, a total of 39 positions were filled leaving a gap of 158 vacant positions. Understaffing hinders the Institute\u2019s ability to deliver on its objectives.  \uf0b7 It was observed that planned procurements worth UGX.1.022Bn were not implemented by 30th June 2023. As such the planned services were not achieved."], ["Uganda Investing  in Forests  and Protected Areas for  Smart Development (IFPC-CD) Project", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "\uf0b7 Out of the total available funds of UGX.16.60Bn, only UGX.4.24Bn was spent, resulting in unspent balance of UGX.12.36Bn, representing an absorption level of 26%.  \uf0b7 The project implementation had been delayed and most planned project activities were not implemented as a result of slow procurement processes. The failure to utilize the released funds resulted into non-implementation of planned activities. The unimplemented activities included: Establishment and maintenance of marram roads (UGX.0.427Bn); Human Wildlife conflict infrastructure (UGX.2.445Bn), Equipment for communications (UGX.2.448Bn), and Boundary demarcation for impacted areas by refugees (UGX.0.584Bn)."], ["Uganda Investment Authority (UIA)", "Manufacturing Private sector development", "Unqualified", "\uf0b7 The entity had an approved budget of UGX.86.114Bn from the various programmes out of which UGX.49.9Bn was warranted resulting in a shortfall of UGX.36.21Bn representing a 72.6% performance.  \uf0b7 Out of the total funds of UGX.49.9Bn available to the entity during the year, UGX.49.62Bn was utilized resulting in unutilized funds amounting to UGX.0.27Bn representing 99% utilization.  \uf0b7 The Authority budgeted to collect NTR amounting to UGX.0.418Bn during the year. However, by the end of the year, UGX.0.460Bn had been collected representing a 10% surplus."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 571, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda High Commission in Rwanda, Kigali", "Community mobilization and mindset change Governance and security Tourism development", "Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX.60,000,000 during the year under review. Out of this, only UGX.42,999,842 was collected, representing a performance of 71.67 % of the target.  \uf0b7 The Mission had a budget or UGX.3.379 Bn which was all received, however UGX.3.217 Billion was absorbed resulting in unspent funds of 96.43%.  \uf0b7 During the year under review, the Mission paid rent amounting to UGX.594,753,612.64 which is 18.48% of the total Mission expenditure for the year of UGX.3,217,632,489, in regard to rent which is very high.  \uf0b7 Kigali Mission had six (6) home based staff on the June 2023 payroll, 5 based employees turned up for the payroll verification exercise and were verified (100%), one staff was added as a new record, the incoming Finance Attach\u00e9\u2019.  \uf0b7 Kigali Mission had ten (10) local staff on the June 2023 payroll, all the 10 local based employees turned up for the payroll verification exercise and were verified (100%).  \uf0b7 I established that, as per the June 2023 payroll of the Mission the total monthly base pay for Home staff in regard to Foreign service Allowance (FSA) and Representation Allowance (RA) for the Home based staff was USD $ 17,169.58 and USD $ 1,000 respectively.  \uf0b7 The total monthly base pay for complete- verified Local based employees was established to be net pay of USD $ 9,012."], "type": "table"}}, {"content": "571", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 571, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Out of 67 employees on UIA February 2023 salary payroll, a total of 65 (97%) were fully verified while 2 (3%) did not show up. Under no shows, one staff was away on official duties while the other had resigned. One individual whose name was not on the payroll appeared for the validation exercise with all pre-requisite documents. \uf0b7 Out of the UGX.22.18Bn Budgeted and approved wage funds for the four financial years (2019/20 to 2022/23), only UGX.20.62Bn was spent giving rise to unspent balances amounting to UGX.1.59Bn.  \uf0b7 Out of 124 approved positions, 66 positions were filled leaving a gap of 58 vacant positions as per the establishment.  \uf0b7 Review of the Statement of Financial Position revealed that there were no comparatives figures to enable comparison of the corresponding restated prior year\u2019s figures regarding the change in accounting treatment for non-current assets. \uf0b7 The Authority had receivables of UGX.21.42Bn at the end of the financial year. In addition, receivables increased by UGX.22.43Mn (0.1%) from the previous year.  \uf0b7 The Authority had outstanding payables of UGX.1.9Bn relating to unpaid rent, goods and services consumed, and property, plant and equipment.  \uf0b7 The Authority has 27,877.16 acres of land across the country, which have not been revalued for over 10 years.  \uf0b7 Under the KIBP project, nine out of 11 activities worth Euro.210,828,497.95 (UGX.832.77Bn) were yet to be achieved. Further, for the year under review, only UGX.117.42Bn was spent out of the total available funds of UGX.221.25Bn, resulting in an unspent balance of UGX.103.83Bn representing an absorption level of 53%.  \uf0b7 The Authority used current year budget provisions for Gratuity and WHT funds to clear an administrative assessment relating to unpaid PAYE and WHT amounting to UGX.460Mn.  \uf0b7 Approved procurements with an estimated cost of UGX.1.23Bn in the consolidated annual procurement work plan were not implemented.  \uf0b7 The Authority retained UGX.800Mn unspent balances at the end of the financial year, without appropriate approval. The unspent funds were irregularly transferred to the project account.", null, null], ["Uganda Land Commission (ULC)", "Natural resources, environment, climate change, land and water", "Unqualified", "\uf0b7 Out of the budget of UGX 40,109,501,000, only UGX 30,225,578,922 was warranted resulting in a shortfall of UGX 9,883,922,078 (25%).  \uf0b7 Three (3) outputs with eleven (10) activities worth UGX 25.9Bn were partially implemented.  \uf0b7 Out of 38 staff on February 2023 main salary payroll, 36 Staff (94%) were fully verified, while 2 (6%) staff did not show up."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 572, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda High Commission in Rwanda, Kigali", "Community mobilization and mindset change Governance and security Tourism development", "Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX.60,000,000 during the year under review. Out of this, only UGX.42,999,842 was collected, representing a performance of 71.67 % of the target.  \uf0b7 The Mission had a budget or UGX.3.379 Bn which was all received, however UGX.3.217 Billion was absorbed resulting in unspent funds of 96.43%.  \uf0b7 During the year under review, the Mission paid rent amounting to UGX.594,753,612.64 which is 18.48% of the total Mission expenditure for the year of UGX.3,217,632,489, in regard to rent which is very high.  \uf0b7 Kigali Mission had six (6) home based staff on the June 2023 payroll, 5 based employees turned up for the payroll verification exercise and were verified (100%), one staff was added as a new record, the incoming Finance Attach\u00e9\u2019.  \uf0b7 Kigali Mission had ten (10) local staff on the June 2023 payroll, all the 10 local based employees turned up for the payroll verification exercise and were verified (100%).  \uf0b7 I established that, as per the June 2023 payroll of the Mission the total monthly base pay for Home staff in regard to Foreign service Allowance (FSA) and Representation Allowance (RA) for the Home based staff was USD $ 17,169.58 and USD $ 1,000 respectively.  \uf0b7 The total monthly base pay for complete- verified Local based employees was established to be net pay of USD $ 9,012."], "type": "table"}}, {"content": [["", "\uf0b7 Out of 67 employees on UIA February 2023 salary payroll, a total of 65 (97%) were fully verified while 2 (3%) did not show up. Under no shows, one staff was away on official duties while the other had resigned. One individual whose name was not on the payroll appeared for the validation exercise with all pre-requisite documents. \uf0b7 Out of the UGX.22.18Bn Budgeted and approved wage funds for the four financial years (2019/20 to 2022/23), only UGX.20.62Bn was spent giving rise to unspent balances amounting to UGX.1.59Bn.  \uf0b7 Out of 124 approved positions, 66 positions were filled leaving a gap of 58 vacant positions as per the establishment.  \uf0b7 Review of the Statement of Financial Position revealed that there were no comparatives figures to enable comparison of the corresponding restated prior year\u2019s figures regarding the change in accounting treatment for non-current assets. \uf0b7 The Authority had receivables of UGX.21.42Bn at the end of the financial year. In addition, receivables increased by UGX.22.43Mn (0.1%) from the previous year.  \uf0b7 The Authority had outstanding payables of UGX.1.9Bn relating to unpaid rent, goods and services consumed, and property, plant and equipment.  \uf0b7 The Authority has 27,877.16 acres of land across the country, which have not been revalued for over 10 years.  \uf0b7 Under the KIBP project, nine out of 11 activities worth Euro.210,828,497.95 (UGX.832.77Bn) were yet to be achieved. Further, for the year under review, only UGX.117.42Bn was spent out of the total available funds of UGX.221.25Bn, resulting in an unspent balance of UGX.103.83Bn representing an absorption level of 53%.  \uf0b7 The Authority used current year budget provisions for Gratuity and WHT funds to clear an administrative assessment relating to unpaid PAYE and WHT amounting to UGX.460Mn.  \uf0b7 Approved procurements with an estimated cost of UGX.1.23Bn in the consolidated annual procurement work plan were not implemented.  \uf0b7 The Authority retained UGX.800Mn unspent balances at the end of the financial year, without appropriate approval. The unspent funds were irregularly transferred to the project account.", null, null], ["Uganda Land Commission (ULC)", "Natural resources, environment, climate change, land and water", "Unqualified", "\uf0b7 Out of the budget of UGX 40,109,501,000, only UGX 30,225,578,922 was warranted resulting in a shortfall of UGX 9,883,922,078 (25%).  \uf0b7 Three (3) outputs with eleven (10) activities worth UGX 25.9Bn were partially implemented.  \uf0b7 Out of 38 staff on February 2023 main salary payroll, 36 Staff (94%) were fully verified, while 2 (6%) staff did not show up."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 572, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda High Commission in Rwanda, Kigali", "Community mobilization and mindset change Governance and security Tourism development", "Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX.60,000,000 during the year under review. Out of this, only UGX.42,999,842 was collected, representing a performance of 71.67 % of the target.  \uf0b7 The Mission had a budget or UGX.3.379 Bn which was all received, however UGX.3.217 Billion was absorbed resulting in unspent funds of 96.43%.  \uf0b7 During the year under review, the Mission paid rent amounting to UGX.594,753,612.64 which is 18.48% of the total Mission expenditure for the year of UGX.3,217,632,489, in regard to rent which is very high.  \uf0b7 Kigali Mission had six (6) home based staff on the June 2023 payroll, 5 based employees turned up for the payroll verification exercise and were verified (100%), one staff was added as a new record, the incoming Finance Attach\u00e9\u2019.  \uf0b7 Kigali Mission had ten (10) local staff on the June 2023 payroll, all the 10 local based employees turned up for the payroll verification exercise and were verified (100%).  \uf0b7 I established that, as per the June 2023 payroll of the Mission the total monthly base pay for Home staff in regard to Foreign service Allowance (FSA) and Representation Allowance (RA) for the Home based staff was USD $ 17,169.58 and USD $ 1,000 respectively.  \uf0b7 The total monthly base pay for complete- verified Local based employees was established to be net pay of USD $ 9,012."], "type": "table"}}, {"content": "572", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 572, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 The Commission\u2019s payables increased from UGX 138,737,052,072 in last year 2021/2022 to UGX 148,977,999,039 in the current year.  \uf0b7 There is no comprehensive land inventory or register, therefore the Commission is not aware of all its land.  \uf0b7 The land Fund has never been put in place though there is a law that created it.  \uf0b7 The Commission members do not have specific qualifications and experience in matters related to land.", null, null], ["Uganda Law Reform Commission (ULRC)", "Governance and Security", "Unqualified", "\uf0b7 According to the approved NTR estimates for the financial year of UGX.5.56Bn, ULRC collected UGX.0.108Bn, representing a 2% performance.  \uf0b7 Out of the total receipts for the financial year of 17.686Bn availed to the entity during the year, UGX.16.555Bn was spent by the entity, resulting in an unspent balance of UGX.1.131Bn representing an absorption level of 94%.  \uf0b7 I assessed the implementation of the work plan and observed that of the 23 activities worth UGX.13.048Bn assessed, five (5) outputs worth UGX.6.453Bn were fully implemented, while Four (4) outputs worth UGX.6.181Bn were partially implemented, and One (1) output worth UGX.0.414Bn was not implemented at all. \uf0b7 Delays in delivery of services from implemented activities was noted for example in translation of the LCCA to Samya and Lunyole, the Domestic Violence Act to Rufumbira and Lutwa, the publishing of the 7th edition of the revised Principal Laws of Uganda, and the publication of study reports on the reform of the Animal (Prevention of Cruelty) Act, Cap.39 The Industrial Licensing Act, The Warehouse Receipt System Act (No.14 of 2006) and Business-related laws (Copyright, Companies Act)  \uf0b7 I reviewed the management of the payroll and noted that the ULRC payroll had 48, out of which a total of 48 employees (100%) were fully verified. Four (4) individuals whose names were not on the payroll appeared for the validation exercise with all pre-requisite documents. I also noted that out of 83 approved positions, a total of 52 positions were filled, leaving 31 vacant positions.  \uf0b7 The commission had outstanding domestic arrears amounting to UGX.9.860Bn on 30th June 2023. This balance remained the same as the prior year\u2019s closing balance."], ["Uganda Management Institute", "Human capital development", "Unqualified", "\uf0b7 The entity had an approved budget of UGX 36.962Bn from the various programmes out of which UGX 36.780Bn was warranted representing a 99.5% performance.  \uf0b7 Out of the budgeted Non Tax Revenue (NTR) of UGX 18.608Bn, only UGX 13.75Bn had was collected representing a 74% performance.  \uf0b7 Out of the total warrants of UGX 36.781Bn availed to the entity during the year, UGX 36.47Bn was utilized resulting in un-utilized warrants of UGX 0.31Bn representing a 99% utilization."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 573, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda High Commission in Rwanda, Kigali", "Community mobilization and mindset change Governance and security Tourism development", "Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX.60,000,000 during the year under review. Out of this, only UGX.42,999,842 was collected, representing a performance of 71.67 % of the target.  \uf0b7 The Mission had a budget or UGX.3.379 Bn which was all received, however UGX.3.217 Billion was absorbed resulting in unspent funds of 96.43%.  \uf0b7 During the year under review, the Mission paid rent amounting to UGX.594,753,612.64 which is 18.48% of the total Mission expenditure for the year of UGX.3,217,632,489, in regard to rent which is very high.  \uf0b7 Kigali Mission had six (6) home based staff on the June 2023 payroll, 5 based employees turned up for the payroll verification exercise and were verified (100%), one staff was added as a new record, the incoming Finance Attach\u00e9\u2019.  \uf0b7 Kigali Mission had ten (10) local staff on the June 2023 payroll, all the 10 local based employees turned up for the payroll verification exercise and were verified (100%).  \uf0b7 I established that, as per the June 2023 payroll of the Mission the total monthly base pay for Home staff in regard to Foreign service Allowance (FSA) and Representation Allowance (RA) for the Home based staff was USD $ 17,169.58 and USD $ 1,000 respectively.  \uf0b7 The total monthly base pay for complete- verified Local based employees was established to be net pay of USD $ 9,012."], "type": "table"}}, {"content": [["", "\uf0b7 The Commission\u2019s payables increased from UGX 138,737,052,072 in last year 2021/2022 to UGX 148,977,999,039 in the current year.  \uf0b7 There is no comprehensive land inventory or register, therefore the Commission is not aware of all its land.  \uf0b7 The land Fund has never been put in place though there is a law that created it.  \uf0b7 The Commission members do not have specific qualifications and experience in matters related to land.", null, null], ["Uganda Law Reform Commission (ULRC)", "Governance and Security", "Unqualified", "\uf0b7 According to the approved NTR estimates for the financial year of UGX.5.56Bn, ULRC collected UGX.0.108Bn, representing a 2% performance.  \uf0b7 Out of the total receipts for the financial year of 17.686Bn availed to the entity during the year, UGX.16.555Bn was spent by the entity, resulting in an unspent balance of UGX.1.131Bn representing an absorption level of 94%.  \uf0b7 I assessed the implementation of the work plan and observed that of the 23 activities worth UGX.13.048Bn assessed, five (5) outputs worth UGX.6.453Bn were fully implemented, while Four (4) outputs worth UGX.6.181Bn were partially implemented, and One (1) output worth UGX.0.414Bn was not implemented at all. \uf0b7 Delays in delivery of services from implemented activities was noted for example in translation of the LCCA to Samya and Lunyole, the Domestic Violence Act to Rufumbira and Lutwa, the publishing of the 7th edition of the revised Principal Laws of Uganda, and the publication of study reports on the reform of the Animal (Prevention of Cruelty) Act, Cap.39 The Industrial Licensing Act, The Warehouse Receipt System Act (No.14 of 2006) and Business-related laws (Copyright, Companies Act)  \uf0b7 I reviewed the management of the payroll and noted that the ULRC payroll had 48, out of which a total of 48 employees (100%) were fully verified. Four (4) individuals whose names were not on the payroll appeared for the validation exercise with all pre-requisite documents. I also noted that out of 83 approved positions, a total of 52 positions were filled, leaving 31 vacant positions.  \uf0b7 The commission had outstanding domestic arrears amounting to UGX.9.860Bn on 30th June 2023. This balance remained the same as the prior year\u2019s closing balance."], ["Uganda Management Institute", "Human capital development", "Unqualified", "\uf0b7 The entity had an approved budget of UGX 36.962Bn from the various programmes out of which UGX 36.780Bn was warranted representing a 99.5% performance.  \uf0b7 Out of the budgeted Non Tax Revenue (NTR) of UGX 18.608Bn, only UGX 13.75Bn had was collected representing a 74% performance.  \uf0b7 Out of the total warrants of UGX 36.781Bn availed to the entity during the year, UGX 36.47Bn was utilized resulting in un-utilized warrants of UGX 0.31Bn representing a 99% utilization."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 573, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda High Commission in Rwanda, Kigali", "Community mobilization and mindset change Governance and security Tourism development", "Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX.60,000,000 during the year under review. Out of this, only UGX.42,999,842 was collected, representing a performance of 71.67 % of the target.  \uf0b7 The Mission had a budget or UGX.3.379 Bn which was all received, however UGX.3.217 Billion was absorbed resulting in unspent funds of 96.43%.  \uf0b7 During the year under review, the Mission paid rent amounting to UGX.594,753,612.64 which is 18.48% of the total Mission expenditure for the year of UGX.3,217,632,489, in regard to rent which is very high.  \uf0b7 Kigali Mission had six (6) home based staff on the June 2023 payroll, 5 based employees turned up for the payroll verification exercise and were verified (100%), one staff was added as a new record, the incoming Finance Attach\u00e9\u2019.  \uf0b7 Kigali Mission had ten (10) local staff on the June 2023 payroll, all the 10 local based employees turned up for the payroll verification exercise and were verified (100%).  \uf0b7 I established that, as per the June 2023 payroll of the Mission the total monthly base pay for Home staff in regard to Foreign service Allowance (FSA) and Representation Allowance (RA) for the Home based staff was USD $ 17,169.58 and USD $ 1,000 respectively.  \uf0b7 The total monthly base pay for complete- verified Local based employees was established to be net pay of USD $ 9,012."], "type": "table"}}, {"content": "573", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 573, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 The implementation of four (4) outputs that had been fully quantified with a total of twenty-one (21) activities worth UGX.2.53BN was assessed and noted that all the (4) outputs were not fully implemented.  \uf0b7 Four (4) outputs with twenty-one (21) activities worth UGX.2.53BN were partially implemented. Out of the twenty-one (21) activities, the entity fully implemented nine (09) activities; five (05) activities were partially implemented, while seven (07) activities remained unimplemented.  \uf0b7 Out of 198 employees on UMI June 2023 salary payroll, a total of 196, (99 %) were fully verified, 0 (0 %) partially verified, 0(0%) not verified, while 2 (1%) did not show up.  \uf0b7 Out of 282 approved positions of the UMI establishment, a total of 197 positions were filled representing 67% of the establishment leaving a gap of 85 (33%) vacant positions.  \uf0b7 The entity is not enrolled on the IPPS/HCM which undermines the rationalisation of the HCM investment, accountability, transparency and improved service delivery achieved through the automation of human resource processes.  \uf0b7 Sixteen (16) employees on the UMI payroll were above the mandatory retirement age drawing a monthly gross pay of UGX 161,124,550 as per the June 2023 payroll.", null, null], ["Uganda Microfinance Regulatory Authority (UMRA)", "Private sector development", "Unqualified", "I noted the following;  \uf0b7 That UMRA had an approved NTR estimates of UGX 0.89Bn for the FY 2022/2023, out of which UGX.1.12Bn had been collected representing a 125.8% performance. \uf0b7 UMRA had an approved budget of UGX 15.140Bn from its one program out of which UGX. 11.883Bn was warranted representing a 78.49% performance.  \uf0b7 A total of 35 (100%) employees of UMRA who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified.  \uf0b7 Out of 89 approved positions, a total of 35 positions were filled leaving a gap of 54 vacant positions.  \uf0b7 UMRA had not implemented procurements UGX.1.285Bn as planned.  \uf0b7 UMRA had not fully constituted the Board. Further noted that the Board had never conducted any evaluation of the individual Board members or the Board as a whole. \uf0b7 18 SACCOs were irregularly licensed without meeting the minimum criteria under the Tier 4 Microfinance Institutions and Money lenders Act.  \uf0b7 UMRA had irregularly renewed licenses of SACCOs.  \uf0b7 UMRA failed to collect monthly, quarterly and annual returns or enforce payments of penalties from 35 SACCOs.  \uf0b7 UMRA failed to regulate the online money lending operators in Uganda.  \uf0b7 UMRA failed to constitute the SACCO Savings Protection Fund"]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 574, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda High Commission in Rwanda, Kigali", "Community mobilization and mindset change Governance and security Tourism development", "Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX.60,000,000 during the year under review. Out of this, only UGX.42,999,842 was collected, representing a performance of 71.67 % of the target.  \uf0b7 The Mission had a budget or UGX.3.379 Bn which was all received, however UGX.3.217 Billion was absorbed resulting in unspent funds of 96.43%.  \uf0b7 During the year under review, the Mission paid rent amounting to UGX.594,753,612.64 which is 18.48% of the total Mission expenditure for the year of UGX.3,217,632,489, in regard to rent which is very high.  \uf0b7 Kigali Mission had six (6) home based staff on the June 2023 payroll, 5 based employees turned up for the payroll verification exercise and were verified (100%), one staff was added as a new record, the incoming Finance Attach\u00e9\u2019.  \uf0b7 Kigali Mission had ten (10) local staff on the June 2023 payroll, all the 10 local based employees turned up for the payroll verification exercise and were verified (100%).  \uf0b7 I established that, as per the June 2023 payroll of the Mission the total monthly base pay for Home staff in regard to Foreign service Allowance (FSA) and Representation Allowance (RA) for the Home based staff was USD $ 17,169.58 and USD $ 1,000 respectively.  \uf0b7 The total monthly base pay for complete- verified Local based employees was established to be net pay of USD $ 9,012."], "type": "table"}}, {"content": [["", "\uf0b7 The implementation of four (4) outputs that had been fully quantified with a total of twenty-one (21) activities worth UGX.2.53BN was assessed and noted that all the (4) outputs were not fully implemented.  \uf0b7 Four (4) outputs with twenty-one (21) activities worth UGX.2.53BN were partially implemented. Out of the twenty-one (21) activities, the entity fully implemented nine (09) activities; five (05) activities were partially implemented, while seven (07) activities remained unimplemented.  \uf0b7 Out of 198 employees on UMI June 2023 salary payroll, a total of 196, (99 %) were fully verified, 0 (0 %) partially verified, 0(0%) not verified, while 2 (1%) did not show up.  \uf0b7 Out of 282 approved positions of the UMI establishment, a total of 197 positions were filled representing 67% of the establishment leaving a gap of 85 (33%) vacant positions.  \uf0b7 The entity is not enrolled on the IPPS/HCM which undermines the rationalisation of the HCM investment, accountability, transparency and improved service delivery achieved through the automation of human resource processes.  \uf0b7 Sixteen (16) employees on the UMI payroll were above the mandatory retirement age drawing a monthly gross pay of UGX 161,124,550 as per the June 2023 payroll.", null, null], ["Uganda Microfinance Regulatory Authority (UMRA)", "Private sector development", "Unqualified", "I noted the following;  \uf0b7 That UMRA had an approved NTR estimates of UGX 0.89Bn for the FY 2022/2023, out of which UGX.1.12Bn had been collected representing a 125.8% performance. \uf0b7 UMRA had an approved budget of UGX 15.140Bn from its one program out of which UGX. 11.883Bn was warranted representing a 78.49% performance.  \uf0b7 A total of 35 (100%) employees of UMRA who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified.  \uf0b7 Out of 89 approved positions, a total of 35 positions were filled leaving a gap of 54 vacant positions.  \uf0b7 UMRA had not implemented procurements UGX.1.285Bn as planned.  \uf0b7 UMRA had not fully constituted the Board. Further noted that the Board had never conducted any evaluation of the individual Board members or the Board as a whole. \uf0b7 18 SACCOs were irregularly licensed without meeting the minimum criteria under the Tier 4 Microfinance Institutions and Money lenders Act.  \uf0b7 UMRA had irregularly renewed licenses of SACCOs.  \uf0b7 UMRA failed to collect monthly, quarterly and annual returns or enforce payments of penalties from 35 SACCOs.  \uf0b7 UMRA failed to regulate the online money lending operators in Uganda.  \uf0b7 UMRA failed to constitute the SACCO Savings Protection Fund"]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 574, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda High Commission in Rwanda, Kigali", "Community mobilization and mindset change Governance and security Tourism development", "Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX.60,000,000 during the year under review. Out of this, only UGX.42,999,842 was collected, representing a performance of 71.67 % of the target.  \uf0b7 The Mission had a budget or UGX.3.379 Bn which was all received, however UGX.3.217 Billion was absorbed resulting in unspent funds of 96.43%.  \uf0b7 During the year under review, the Mission paid rent amounting to UGX.594,753,612.64 which is 18.48% of the total Mission expenditure for the year of UGX.3,217,632,489, in regard to rent which is very high.  \uf0b7 Kigali Mission had six (6) home based staff on the June 2023 payroll, 5 based employees turned up for the payroll verification exercise and were verified (100%), one staff was added as a new record, the incoming Finance Attach\u00e9\u2019.  \uf0b7 Kigali Mission had ten (10) local staff on the June 2023 payroll, all the 10 local based employees turned up for the payroll verification exercise and were verified (100%).  \uf0b7 I established that, as per the June 2023 payroll of the Mission the total monthly base pay for Home staff in regard to Foreign service Allowance (FSA) and Representation Allowance (RA) for the Home based staff was USD $ 17,169.58 and USD $ 1,000 respectively.  \uf0b7 The total monthly base pay for complete- verified Local based employees was established to be net pay of USD $ 9,012."], "type": "table"}}, {"content": "574 \nUganda Mission Development plan at the United implementation Nations, New  \nYork Governance and security \nTourism development \nUnqualified", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], [{"headings_0": {"content": "f.", "page": 558, "level": 5}}]], "page": 574, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- I noted that the entity budgeted to collect NTR of UGX.5,900,000,000 during the year however, UGX.6,567,738,836 was collected representing 110% performance.\n- The entity budgeted to receive UGX.18,114,004,079 out of which only UGX.18,102,169,781 was received leaving a balance of UGX.11,834,298 representing a 99.9% performance.\n- Out of the total receipts for the financial year of UGX.18,102,169,781, a sum of UGX.17,299,523,040 was spent by the entity resulting in an under expenditure of UGX.802,646,741 representing an absorption level of 95.6%.\n- I assessed the implementation of four (6) outputs/key deliverables that were fully quantified with 30 activities worth UGX.17,086Bn and noted that 23 activities representing 77% were fully implemented while three (3) activities representing 10% were partially implemented.\n- The mission had ten (10) home based staff on the June 2023 payroll out of whom nine (9) (90%) were verified while 1 (10%) with a total monthly Foreign Service Allowance (FSA) and Representation Allowance (RA) of UGX.20,676,269 (USD.5,638.27) was not verified.\n- Out of 17 local Contract staff who were on the mission\u2019s payroll for June 2023, a total of 16 (94%) employees who appeared for the validation exercise presented all the pre-requisite documents/information to confirm their existence and regularity of recruitment.\n- One (1) home based staff on the payroll for June 2023 did not appear for the headcount.\n- It was however observed that while 4 positions were vacant, 4 positions were over filled without approval of Ministry of Public Service.\n- I noted cases where the Mission\u2019s current staff structure does not provide the required human resources to effectively execute the mandate of the Mission.\n- The Mission failed to transfer end of year balances amounting to UGX.2,310,760,975 to the Consolidated Fund.\n- The Mission had UGX.871,539,428 billed rental revenue that remained uncollected by the end of the financial year.\n- The Mission had deposits amounting to UGX.1.319,012,644 relating to security deposits received from tenants of both Uganda House and Townhouse for which tenancy leases were agreed and signed accordingly. It was observed that one of the tenancy contract had expired in November, 2022 and yet the Mission does not anticipate to renew this particular contract. Two (2) of the tenancy contracts were yet to expire in the coming year.\n- The mission is pursuing a case against the former tenants of Townhouse located at 111 East, 70th Street, New York for arrears totaling to USD.840,025 for non-", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 575, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "575 \npayment of the rental dues and had so far spent USD.125,512.49 in court proceedings with minimal success.", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, [{"headings_0": {"content": "f.", "page": 558, "level": 5}}]], "page": 575, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The Mission is in urgent need of funds for capital development to a tune of UGX.2,217,500,000 to cater for conditioning installation, procurement of furniture for newly posted staff and Uganda House and undertaking repairs and refurbishment of the Embassy building.\n- The Accounting Officer did not convene quarterly Finance Committee meetings during the financial year under review contrary to the requirements of the Treasury Instructions.", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 576, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "576", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 576, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Uganda Multi- Sectoral Food Security and Nutrition  Project (UMFSNP)", "Agro-Industrialization", "Unqualified", "\uf0b7 Interviews with management indicated that a pre-feasibility study and a detailed feasibility study were undertaken prior to execution of the project. However, no evidence to this effect was availed to for verification.  \uf0b7 Out of an expected total disbursement of UGX.128.168Bn, UGX.124.236Bn was disbursed as of 30th June 2023, leaving a balance of UGX.3.932Bn undisbursed.  \uf0b7 I sampled nine (9) activities worth UGX.53.876Bn and noted that targets for five (5) activities worth UGX.52.938Bn had been partially achieved while targets for the remaining four (4) activities worth UGX 0.938Bn were yet to be achieved.  \uf0b7 I observed that the approvals for this supplementary funding by Parliament were delayed by eight (8) months which was eventually not honoured. The Accounting Officer requested for the supplementary on 4th October 2022 and the approval was communicated on 25th May 2023 by MOFPED.  \uf0b7 Out of the total available funds of UGX.13.047Bn only UGX.10.654Bn was spent resulting in unspent balance of UGX.2.393Bn representing an absorption level of 82%.  \uf0b7 I noted that the project closure date is 29th December 2023 and there was evidence that management had put in place sustainability measures to ensure that the gains made during the project lifetime are not lost once the project closes.  \uf0b7 On 9th September 2021, the World Bank through the Global Agriculture and Food Security Program (GAFSP) agreed to extend additional financing to UMFSNP to a tune of USD 7M to support short and medium-term responses to impacts resulting from the COVID-19 pandemic. However, with less than six (6) months to the closure of the Project, USD3.5M (50%) had not been utilised by the Project.  \uf0b7 UMFSNP initiated four (4) procurements with twenty (20) lots worth UGX.11.2Bn to provide WASH facilities, value addition equipment, materials and seed for different interventions under the project. However, at the time of writing this report (December 2023), 17 contracts had been signed on 8th December 2023."], ["Uganda National Airlines Company Limited (UNACL)", "Integrated Transport and Infrastructure Services", "Unqualified", "\uf0b7 Although the Company budgeted to collect revenue UGX.491.8Bn from operations, during the year, only UGX.230.4Bn was realised representing a 46.8% performance.  \uf0b7 All the budgeted GOU funding of UGX.85,630,000,000 was warranted resulting into 100% performance.  \uf0b7 I assessed the implementation of eighteen (18) outputs with a total of seventy (70) activities worth UGX.222.9Bn and noted that; two (2) outputs with seven (7) activities with expenditure of UGX 62.2Bn were fully implemented, thirteen (13) outputs with fifty-six (56) activities worth UGX. 156.9Bn were partially implemented and three (3) outputs with seven (7) activities worth 3.8Bn were not implemented at all."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 577, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": [["Uganda Multi- Sectoral Food Security and Nutrition  Project (UMFSNP)", "Agro-Industrialization", "Unqualified", "\uf0b7 Interviews with management indicated that a pre-feasibility study and a detailed feasibility study were undertaken prior to execution of the project. However, no evidence to this effect was availed to for verification.  \uf0b7 Out of an expected total disbursement of UGX.128.168Bn, UGX.124.236Bn was disbursed as of 30th June 2023, leaving a balance of UGX.3.932Bn undisbursed.  \uf0b7 I sampled nine (9) activities worth UGX.53.876Bn and noted that targets for five (5) activities worth UGX.52.938Bn had been partially achieved while targets for the remaining four (4) activities worth UGX 0.938Bn were yet to be achieved.  \uf0b7 I observed that the approvals for this supplementary funding by Parliament were delayed by eight (8) months which was eventually not honoured. The Accounting Officer requested for the supplementary on 4th October 2022 and the approval was communicated on 25th May 2023 by MOFPED.  \uf0b7 Out of the total available funds of UGX.13.047Bn only UGX.10.654Bn was spent resulting in unspent balance of UGX.2.393Bn representing an absorption level of 82%.  \uf0b7 I noted that the project closure date is 29th December 2023 and there was evidence that management had put in place sustainability measures to ensure that the gains made during the project lifetime are not lost once the project closes.  \uf0b7 On 9th September 2021, the World Bank through the Global Agriculture and Food Security Program (GAFSP) agreed to extend additional financing to UMFSNP to a tune of USD 7M to support short and medium-term responses to impacts resulting from the COVID-19 pandemic. However, with less than six (6) months to the closure of the Project, USD3.5M (50%) had not been utilised by the Project.  \uf0b7 UMFSNP initiated four (4) procurements with twenty (20) lots worth UGX.11.2Bn to provide WASH facilities, value addition equipment, materials and seed for different interventions under the project. However, at the time of writing this report (December 2023), 17 contracts had been signed on 8th December 2023."], ["Uganda National Airlines Company Limited (UNACL)", "Integrated Transport and Infrastructure Services", "Unqualified", "\uf0b7 Although the Company budgeted to collect revenue UGX.491.8Bn from operations, during the year, only UGX.230.4Bn was realised representing a 46.8% performance.  \uf0b7 All the budgeted GOU funding of UGX.85,630,000,000 was warranted resulting into 100% performance.  \uf0b7 I assessed the implementation of eighteen (18) outputs with a total of seventy (70) activities worth UGX.222.9Bn and noted that; two (2) outputs with seven (7) activities with expenditure of UGX 62.2Bn were fully implemented, thirteen (13) outputs with fifty-six (56) activities worth UGX. 156.9Bn were partially implemented and three (3) outputs with seven (7) activities worth 3.8Bn were not implemented at all."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 577, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "577 \n", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, [{"headings_0": {"content": "f.", "page": 558, "level": 5}}]], "page": 577, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The Airline was unable to start the new routes of Mombai, Lagos, Jeddah Guangzhou, and London at the planned times due to regulatory constraints. This affected the achievement of targets for the passenger numbers, passenger revenue, total number of routes, average Load factor, average route fare per passenger and total hours of operation per aircraft type among others.\n- Out of 501 employees on Uganda Airlines March 2023 salary payroll, a total of 429 (85.6%) were fully verified, 1 (0.2%) was not verified, while 71 (14.2%) did not show up.\n- I established that out of 857 approved positions, a total of 500 positions were filled leaving a gap of 357 vacant positions as per the establishment. I further observed that the position of Cabin Crew Purser was overstaffed by one (1) staff. The understaffing is because the staff numbers are based on the planned routes some of which have not yet been launched.\n- I reviewed a sample of 283 files out of 501 staff files and noted that fifty-seven (57) staff had their job positions not provided for in the Company\u2019s approved Job Description Manual.\n- Out of a sample of 283 staff whose files were reviewed, 17 were appointed to various positions without meeting the minimum required job specification.\n- The Company recomputed (estimated) wage budget for FY 2023/24 is UGX.75,214,222,848 to cater for 623 employees. A comparison of the Company- approved wage estimates of UGX.80,974,470,121 with the recomputed payroll costs of UGX.75,214,222,848 revealed that the Accounting Officer Overestimated the wage cost by UGX.5,760,247,273 for Financial year 2023/2024.\n- I established that there was a long outstanding receivable amount of UGX.205,985,764.60 from Sharaf Travels LLC since 1st September, 2021 appointed as the exclusive General sales agent (GSA) in defined territory of UAE.\n- UNACL paid a total of USD 262,345.64 to a fraudulently created bank account purportedly to be in the names of- the Civil Aviation Authority of DRC. This resulted into a financial loss to the Company.\n- Included in the payables of UGX 116,520,130,000 as at 30th June 2023, is an amount due to UCAA of UGX. 20,478,788,049 that has been outstanding since 2019.\n- The results from the computation of the company\u2019s operating margin ratio revealed that Company is not performing well in terms of profitability and ability to sustain provision of services.\n- There were un-favourable Contract terms between UNACL and Roll-Royce PLC where UNACL is supposed to make a monthly advance payment for actual and un-", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 578, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "578", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 578, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "flown hours. At the time of audit in November 2023, Rolls-Royce Plc was demanding UNACL USD 7,255,466.63.", null, null], ["Uganda  National Bureau of Standards (UNBS)", "Agro-industrialization Manufacturing Private sector development", "Unqualified", "\uf0b7 The Bureau had budgeted to collect UGX.44.1Bn during the year but collected UGX.64.9Bn representing a 147% performance.  \uf0b7 The entity had an approved budget of UGX.46.6Bn from the various programmes out of which UGX.45.2Bn was warranted resulting in a shortfall of UGX.1.43Bn (3.1%).  \uf0b7 Out of 482 employees on the UNBS February 2023 salary payroll, a total of 478, (99%) were fully verified, while 4 (1%) did not show up. Those who did not show up had genuine reasons and were left on the payroll.  \uf0b7 UNBS has an organogram/staff establishment that was last approved by the National Standards Council in 2014, yet the Bureau\u2019s mandate and operations have expanded over time; as a result, it does not reflect the entity\u2019s needs.  \uf0b7 The Bureau had a total of six (6) Bank accounts and out of these, 5 were operational while one was closed, however, I was not provided with authorization to open them.  \uf0b7 Funds amounting to UGX.13.136Bn on various commercial banks were spent at source and therefore not transferred to the UCF as required by the Public Finance Management Act 2015.  \uf0b7 The Bureau incurred a loss of UGX.9.282Bn due to backdating the inspection dates on the electronic portal system used for imported goods clearance by the Bureau. \uf0b7 I observed several irregularities in the Procurement for Provision of PVOC \u2013 Service Providers for Used Motor Vehicles that have led the country to continue importing vehicles without a proper contract for inspection.  \uf0b7 Planned procurements worth UGX.763Mn were not yet implemented by 30th June 2023."], ["Uganda  National  Council  for Science  and Technology (UNSCT)", "Innovation, Technology Transfer and Development", "Unqualified", "\uf0b7 UNCST had a revenue budget of UGX.28.84Bn during the year under review. By the end of the year only UGX.25.2Bn had been realized, representing a performance of 89% of the target.  \uf0b7 Out of the total receipts of UGX.9.4Bn from GoU and Development Partners, UGX.9.2Bn had been spent representing utilization of 97%.  \uf0b7 I noted material mismatches between the activities, targets, and costs in the approved work plan and what is reported in the performance report prepared by the Accounting Officer.  \uf0b7 For the NSTEI-SEP project, out of the expected total cumulative disbursements of UGX.322Bn from donors and UGX.114.0Bn from GoU, UGX.211.4Bn and UGX.58.3Bn had been disbursed representing a performance of 65.6% and 51%"]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 579, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": [["", "flown hours. At the time of audit in November 2023, Rolls-Royce Plc was demanding UNACL USD 7,255,466.63.", null, null], ["Uganda  National Bureau of Standards (UNBS)", "Agro-industrialization Manufacturing Private sector development", "Unqualified", "\uf0b7 The Bureau had budgeted to collect UGX.44.1Bn during the year but collected UGX.64.9Bn representing a 147% performance.  \uf0b7 The entity had an approved budget of UGX.46.6Bn from the various programmes out of which UGX.45.2Bn was warranted resulting in a shortfall of UGX.1.43Bn (3.1%).  \uf0b7 Out of 482 employees on the UNBS February 2023 salary payroll, a total of 478, (99%) were fully verified, while 4 (1%) did not show up. Those who did not show up had genuine reasons and were left on the payroll.  \uf0b7 UNBS has an organogram/staff establishment that was last approved by the National Standards Council in 2014, yet the Bureau\u2019s mandate and operations have expanded over time; as a result, it does not reflect the entity\u2019s needs.  \uf0b7 The Bureau had a total of six (6) Bank accounts and out of these, 5 were operational while one was closed, however, I was not provided with authorization to open them.  \uf0b7 Funds amounting to UGX.13.136Bn on various commercial banks were spent at source and therefore not transferred to the UCF as required by the Public Finance Management Act 2015.  \uf0b7 The Bureau incurred a loss of UGX.9.282Bn due to backdating the inspection dates on the electronic portal system used for imported goods clearance by the Bureau. \uf0b7 I observed several irregularities in the Procurement for Provision of PVOC \u2013 Service Providers for Used Motor Vehicles that have led the country to continue importing vehicles without a proper contract for inspection.  \uf0b7 Planned procurements worth UGX.763Mn were not yet implemented by 30th June 2023."], ["Uganda  National  Council  for Science  and Technology (UNSCT)", "Innovation, Technology Transfer and Development", "Unqualified", "\uf0b7 UNCST had a revenue budget of UGX.28.84Bn during the year under review. By the end of the year only UGX.25.2Bn had been realized, representing a performance of 89% of the target.  \uf0b7 Out of the total receipts of UGX.9.4Bn from GoU and Development Partners, UGX.9.2Bn had been spent representing utilization of 97%.  \uf0b7 I noted material mismatches between the activities, targets, and costs in the approved work plan and what is reported in the performance report prepared by the Accounting Officer.  \uf0b7 For the NSTEI-SEP project, out of the expected total cumulative disbursements of UGX.322Bn from donors and UGX.114.0Bn from GoU, UGX.211.4Bn and UGX.58.3Bn had been disbursed representing a performance of 65.6% and 51%"]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 579, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "579", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 579, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "respectively. Out of 12 planned targets, two (02) were fully achieved, six (06) partially achieved, and four (04) not yet achieved.  \uf0b7 Out of the approved budget for FYR 2022/2023, for NSTEI-SEP project of UGX.19.4Bn, UGX.16.2Bn had been realized representing a performance of 84%. Out of the total UGX.11.9Bn project funds available for implementation of activities during the financial year 2022/2023, UGX.9.9Bn had been spent by close of financial year representing an absorption of 83%.  \uf0b7 There were delays in completion of civil works for the construction of the National science & Technology Entrepreneurship Innovation Centre by six (6) months  \uf0b7 UNCST has 15 acres of project land in Namanve that had not been utilized by close of the financial year.  \uf0b7 I reviewed UNCST payroll and noted that all the fifty-eight (58) staff on the February 2023 payroll were fully verified.  \uf0b7 12 employees on the February payroll had inconsistencies in their names, and dates of birth.  \uf0b7 I reviewed the payroll budgets and actual expenditure for the period 2019/20 to 22/23 and noted that out of the UGX.16.5Bn budgeted and approved wage for the four financial years, only UGX.15.3Bn had been spent representing a performance of 93%  \uf0b7 UNCST did not have minutes of appointment of its employees.  \uf0b7 Out of 92 approved positions in the staff structure, a total of 58 Positions were filled representing 63%  \uf0b7 UNCST had outstanding receivables of UGX.2.8Bn an increase from UGX.0.3Bn as at 30th June 2022.  \uf0b7 I noted that there were challenges in regulation of research and innovation such as, failure to conduct STI survey since 2014, lack of a national STI knowledge management system, lack of a policy guiding management of Access and Benefits Sharing, inadequate specialized research scientific committees, and inadequate monitoring of research studies.", null, null], ["Uganda  National  Cultural Centre (UNCC)", "Human Capital Development", "Qualified", "\uf0b7 Out of the approved budget of UGX 2,838,844,000, a sum of UGX 2,491,117,3170 was realized, representing 86% performance of the total budget for wage.  \uf0b7 Out of the approved budget of UGX 1,268,844,000 for internally generated revenue, a sum of UGX 921,117,317 was realized, representing 73% performance, resulting into a shortfall of UGX 347,726,683, representing 27% of the total budget. \uf0b7 During the last four financial years, UNCC had a wage budget of UGX. 9,202,000,000, out of which UGX. 7,044,100,000 was released, representing 77%, and UGX. 6,786,471,954 was utilised representing 96% of the release."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 580, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "flown hours. At the time of audit in November 2023, Rolls-Royce Plc was demanding UNACL USD 7,255,466.63.", "None", "None"], "type": "table"}}, {"content": [["", "respectively. Out of 12 planned targets, two (02) were fully achieved, six (06) partially achieved, and four (04) not yet achieved.  \uf0b7 Out of the approved budget for FYR 2022/2023, for NSTEI-SEP project of UGX.19.4Bn, UGX.16.2Bn had been realized representing a performance of 84%. Out of the total UGX.11.9Bn project funds available for implementation of activities during the financial year 2022/2023, UGX.9.9Bn had been spent by close of financial year representing an absorption of 83%.  \uf0b7 There were delays in completion of civil works for the construction of the National science & Technology Entrepreneurship Innovation Centre by six (6) months  \uf0b7 UNCST has 15 acres of project land in Namanve that had not been utilized by close of the financial year.  \uf0b7 I reviewed UNCST payroll and noted that all the fifty-eight (58) staff on the February 2023 payroll were fully verified.  \uf0b7 12 employees on the February payroll had inconsistencies in their names, and dates of birth.  \uf0b7 I reviewed the payroll budgets and actual expenditure for the period 2019/20 to 22/23 and noted that out of the UGX.16.5Bn budgeted and approved wage for the four financial years, only UGX.15.3Bn had been spent representing a performance of 93%  \uf0b7 UNCST did not have minutes of appointment of its employees.  \uf0b7 Out of 92 approved positions in the staff structure, a total of 58 Positions were filled representing 63%  \uf0b7 UNCST had outstanding receivables of UGX.2.8Bn an increase from UGX.0.3Bn as at 30th June 2022.  \uf0b7 I noted that there were challenges in regulation of research and innovation such as, failure to conduct STI survey since 2014, lack of a national STI knowledge management system, lack of a policy guiding management of Access and Benefits Sharing, inadequate specialized research scientific committees, and inadequate monitoring of research studies.", null, null], ["Uganda  National  Cultural Centre (UNCC)", "Human Capital Development", "Qualified", "\uf0b7 Out of the approved budget of UGX 2,838,844,000, a sum of UGX 2,491,117,3170 was realized, representing 86% performance of the total budget for wage.  \uf0b7 Out of the approved budget of UGX 1,268,844,000 for internally generated revenue, a sum of UGX 921,117,317 was realized, representing 73% performance, resulting into a shortfall of UGX 347,726,683, representing 27% of the total budget. \uf0b7 During the last four financial years, UNCC had a wage budget of UGX. 9,202,000,000, out of which UGX. 7,044,100,000 was released, representing 77%, and UGX. 6,786,471,954 was utilised representing 96% of the release."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 580, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "flown hours. At the time of audit in November 2023, Rolls-Royce Plc was demanding UNACL USD 7,255,466.63.", "None", "None"], "type": "table"}}, {"content": "580", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 580, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Out of the 47 employees on UNCC February 2023 salary payroll, a total of 40 (85%) were fully verified, 0 (0 %) were partially verified, 0(0%) were not verified, while 7 (15%) did not show up for verification.  \uf0b7 The entity has receivables of UGX. 2,739,847,748, some of which have been outstanding for more than 10 years.  \uf0b7 Payables to M/s Ambitious Construction Co. Ltd of UGX 652,414,611 have taken over 5 years without being settled.  \uf0b7 The term of the office for the trustees expired and has not been renewed for more than one year.", null, null], ["Uganda National Examination Board (UNEB)", "Human capital development", "Unqualified", "\uf0b7 The entity budgeted to collect Non Tax Revenue (NTR) of UGX.52.11Bn during the year. However, by the end of the year UGX.55.53Bn had been collected, representing a 106% performance.  \uf0b7 Out of the total funding of UGX.126.73Bn availed to the entity during the year, UGX 126.73Bn was utilized representing 100% utilization.  \uf0b7 The budgets for three (3) out of four (4) outputs assessed were not supported by individual activity costing and budgets.  \uf0b7 Out of the four (4) outputs, three (3) outputs with twenty-two (22) activities and expenditure worth UGX 62.45Bn were fully implemented. One (1) output with three (3) activities worth UGX 2.74Bn was partially implemented.  \uf0b7 Out of 257 employees on UNEB February 2023 salary payroll, a total of 256 (99.6%) were fully verified while 1 (0.4%) did not show up. Two (2) individuals whose names were not on the payroll appeared for the validation exercise with all requisite documents.  \uf0b7 Thirty-eight (38) employees on the payroll had inconsistencies in their names, 160 employees had inconsistencies in their dates of birth and 77 employees had inconsistencies in their gender.  \uf0b7 Out of 314 approved positions, 259 were filled, leaving a gap of 55 positions.  \uf0b7 UNEB lacked an Operations and Maintenance policy.  \uf0b7 UNEB also had not formulated the policy on monitoring and evaluation of Board activities."], ["Uganda  National  Medical Stores (NMS)", "Human capital development", "Unqualified", "\uf0b7 Out of the budget of UGX.513.090Bn, a total of UGX.505.412Bn was warranted resulting into 98.5% performance.  \uf0b7 NMS budgeted to collect NTR of UGX.49.1Bn, however UGX.37.3Bn was collected representing a 75.9% performance.  \uf0b7 Out of the total warrants of UGX.505.412Bn availed to the entity during the year, UGX.505.411 was utilised representing a performance of 99.99%."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 581, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "flown hours. At the time of audit in November 2023, Rolls-Royce Plc was demanding UNACL USD 7,255,466.63.", "None", "None"], "type": "table"}}, {"content": "581", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 581, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Out of 378 employees on the NMS February 2023 Main payroll, a total of 369, (98%) were fully verified and the 9 (2%) who did not show up were accounted for as having left NMS service on 1st March 2023.  \uf0b7 Out of 36 employees on the NMS temporary payroll of February 2023, a total of 35, (97%) were fully verified while one individual (3%) did not show up after having left NMS service 1st April 2023.  \uf0b7 Seven (7) employees on the Main payroll had inconsistencies in their names, NINs, dates of birth and gender captured in the main and short-term contract payrolls and data captured by NIRA on the National Identity cards.  \uf0b7 The entire UGX.63.655Bn budgeted and approved wage funds for the period 2019/20 to 2022/23 was spent.  \uf0b7 Out of UGX.0.141Bn Local Service Tax (LST) deducted during the four-year payroll audit period, only UGX.0.127Bn was remitted to the beneficiary Local Councils resulting into the difference of UGX.0.013Bn not to have been remitted by the end of the year under review.  \uf0b7 Out of 424 approved staffing positions, a total of 372 positions were filled leaving a gap of 52 vacant positions.  \uf0b7 Out of 3,254 health facilities, a total of 3,183 health facilities did not receive their required/planned supplies worth UGX.26.403Bn.  \uf0b7 Non-viable (Expired stocks) increased from UGX.13.418Bn at the close of last year to UGX.33.008Bn by the end of the year under review representing a 146% increase. This was despite the value of stocks dispatched decreasing from UGX.2,381Bn to UGX.1,461Bn representing a 39% decrease.  \uf0b7 Out of the 12,595,920 doses of COVID-19 vaccine in the Government approved vaccine store at NMS, 5,619,120 doses had expired leaving a balance of 6,976,800 viable doses. In addition, of the 6,976,800 viable doses, 5,803,200 were expiring on 30/12/2023 if not utilized. The expired vaccines in the stores of NMS were valued at UGX.28.159Bn.", null, null], ["Uganda National Meteorological Authority (UNMA)", "Natural resources, environment, climate change, land and water", "Unqualified", "\uf0b7 The Authority collected NTR of UGX UGX.0.36Bn out of the estimated UGX 2.0Bn representing a performance of 18%.  \uf0b7 The Authority had an approved budget of UGX.17.66Bn from the various programmes out of which UGX.14.62Bn was warranted resulting in a shortfall of UGX.3.04Bn representing 83% performance.  \uf0b7 Out of the total warrants of UGX.14.62Bn availed to the entity during the year, UGX.14.51Bn was utilized resulting in un-utilized warrants of UGX.0.11Bn representing 99.2% utilization."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 582, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "flown hours. At the time of audit in November 2023, Rolls-Royce Plc was demanding UNACL USD 7,255,466.63.", "None", "None"], "type": "table"}}, {"content": [["", "\uf0b7 Out of 378 employees on the NMS February 2023 Main payroll, a total of 369, (98%) were fully verified and the 9 (2%) who did not show up were accounted for as having left NMS service on 1st March 2023.  \uf0b7 Out of 36 employees on the NMS temporary payroll of February 2023, a total of 35, (97%) were fully verified while one individual (3%) did not show up after having left NMS service 1st April 2023.  \uf0b7 Seven (7) employees on the Main payroll had inconsistencies in their names, NINs, dates of birth and gender captured in the main and short-term contract payrolls and data captured by NIRA on the National Identity cards.  \uf0b7 The entire UGX.63.655Bn budgeted and approved wage funds for the period 2019/20 to 2022/23 was spent.  \uf0b7 Out of UGX.0.141Bn Local Service Tax (LST) deducted during the four-year payroll audit period, only UGX.0.127Bn was remitted to the beneficiary Local Councils resulting into the difference of UGX.0.013Bn not to have been remitted by the end of the year under review.  \uf0b7 Out of 424 approved staffing positions, a total of 372 positions were filled leaving a gap of 52 vacant positions.  \uf0b7 Out of 3,254 health facilities, a total of 3,183 health facilities did not receive their required/planned supplies worth UGX.26.403Bn.  \uf0b7 Non-viable (Expired stocks) increased from UGX.13.418Bn at the close of last year to UGX.33.008Bn by the end of the year under review representing a 146% increase. This was despite the value of stocks dispatched decreasing from UGX.2,381Bn to UGX.1,461Bn representing a 39% decrease.  \uf0b7 Out of the 12,595,920 doses of COVID-19 vaccine in the Government approved vaccine store at NMS, 5,619,120 doses had expired leaving a balance of 6,976,800 viable doses. In addition, of the 6,976,800 viable doses, 5,803,200 were expiring on 30/12/2023 if not utilized. The expired vaccines in the stores of NMS were valued at UGX.28.159Bn.", null, null], ["Uganda National Meteorological Authority (UNMA)", "Natural resources, environment, climate change, land and water", "Unqualified", "\uf0b7 The Authority collected NTR of UGX UGX.0.36Bn out of the estimated UGX 2.0Bn representing a performance of 18%.  \uf0b7 The Authority had an approved budget of UGX.17.66Bn from the various programmes out of which UGX.14.62Bn was warranted resulting in a shortfall of UGX.3.04Bn representing 83% performance.  \uf0b7 Out of the total warrants of UGX.14.62Bn availed to the entity during the year, UGX.14.51Bn was utilized resulting in un-utilized warrants of UGX.0.11Bn representing 99.2% utilization."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 582, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "flown hours. At the time of audit in November 2023, Rolls-Royce Plc was demanding UNACL USD 7,255,466.63.", "None", "None"], "type": "table"}}, {"content": "582", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 582, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 I assessed the implementation of nine (9) outputs that had been fully quantified with a total of eighty-one (81) activities worth UGX.14.51Bn and noted that; none of the Outputs was fully implemented, Seven (7) outputs with seventy (70) activities worth UGX. 14.51Bn were partially implemented while Two (2) outputs with eleven (11) activities were not implemented at all.  \uf0b7 I reviewed the Authority\u2019s payroll and noted that out of 197 employees on UNMA February 2023 salary payroll, a total of 192 (97.5%) were fully verified, 0 (0%) partially verified, 0(0%) not verified, while 05(2.5%).  \uf0b7 Further review of the payroll revealed other anomalies including Individuals on the Payroll above the statutory retirement age, Individuals with Discrepancies in their name, Individuals without employee numbers, Individuals with minutes from board which could not be confirmed, Variances between the approved establishment and the filled positions, Illegal recruitment of contract staff, Unutilized funds on the salary code, and Payment of salaries off IPPS.", null, null], ["**Uganda National Oil Company (UNOC)**", "Sustainable Development of Petroleum Resources Programme", "Unqualified", "\uf0b7 The company budgeted to collect UGX 6.989Bn during the financial year 2022/2023. UGX.37.674Bn was realized which was UGX. 30.686Bn above the estimates due to earnings fixed deposit investments in Money Markets.  \uf0b7 Out of the GOU budget of UGX.730.21Bn, UGX.720.350Bn was received representing a performance of 99%  \uf0b7 Out of the 35 initiatives assessed, 22 initiatives were fully implemented, 9 initiatives were partially implemented while 4 were not implemented.  \uf0b7 Out of the 136 employees on the company\u2019s April 2023 salary payroll, a total of 135 (99%) were fully verified and one employee was not verified following resignation and has been removed from the company\u2019s payroll. 6 new employees who were not on the payroll were fully verified and have been added on the payroll. \uf0b7 Out of 340 approved positions, 130 positions (38%) were filled leaving 210 vacant positions. 26 filled positions had job titles inconsistent with the titles in the approved structure.  \uf0b7 In the consolidated statement of changes in equity, the group\u2019s total equity, supported includes UGX.15,000,000, being equity held by the parent company (UNOC) in its subsidiaries, which contravenes the consolidation procedures stipulated by IFRS 10.  \uf0b7 UNOC has planned a CAPEX of USD 9,323,650 and an estimated UNOC carry of USD 605,861 for the upstream projects (KFDA and Tilenga). Despite the existence of a crude oil trading roadmap for commercialisation, timely capitalisation remains crucial to avoid potential financial challenges to the Company."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 583, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "flown hours. At the time of audit in November 2023, Rolls-Royce Plc was demanding UNACL USD 7,255,466.63.", "None", "None"], "type": "table"}}, {"content": [["", "\uf0b7 I assessed the implementation of nine (9) outputs that had been fully quantified with a total of eighty-one (81) activities worth UGX.14.51Bn and noted that; none of the Outputs was fully implemented, Seven (7) outputs with seventy (70) activities worth UGX. 14.51Bn were partially implemented while Two (2) outputs with eleven (11) activities were not implemented at all.  \uf0b7 I reviewed the Authority\u2019s payroll and noted that out of 197 employees on UNMA February 2023 salary payroll, a total of 192 (97.5%) were fully verified, 0 (0%) partially verified, 0(0%) not verified, while 05(2.5%).  \uf0b7 Further review of the payroll revealed other anomalies including Individuals on the Payroll above the statutory retirement age, Individuals with Discrepancies in their name, Individuals without employee numbers, Individuals with minutes from board which could not be confirmed, Variances between the approved establishment and the filled positions, Illegal recruitment of contract staff, Unutilized funds on the salary code, and Payment of salaries off IPPS.", null, null], ["**Uganda National Oil Company (UNOC)**", "Sustainable Development of Petroleum Resources Programme", "Unqualified", "\uf0b7 The company budgeted to collect UGX 6.989Bn during the financial year 2022/2023. UGX.37.674Bn was realized which was UGX. 30.686Bn above the estimates due to earnings fixed deposit investments in Money Markets.  \uf0b7 Out of the GOU budget of UGX.730.21Bn, UGX.720.350Bn was received representing a performance of 99%  \uf0b7 Out of the 35 initiatives assessed, 22 initiatives were fully implemented, 9 initiatives were partially implemented while 4 were not implemented.  \uf0b7 Out of the 136 employees on the company\u2019s April 2023 salary payroll, a total of 135 (99%) were fully verified and one employee was not verified following resignation and has been removed from the company\u2019s payroll. 6 new employees who were not on the payroll were fully verified and have been added on the payroll. \uf0b7 Out of 340 approved positions, 130 positions (38%) were filled leaving 210 vacant positions. 26 filled positions had job titles inconsistent with the titles in the approved structure.  \uf0b7 In the consolidated statement of changes in equity, the group\u2019s total equity, supported includes UGX.15,000,000, being equity held by the parent company (UNOC) in its subsidiaries, which contravenes the consolidation procedures stipulated by IFRS 10.  \uf0b7 UNOC has planned a CAPEX of USD 9,323,650 and an estimated UNOC carry of USD 605,861 for the upstream projects (KFDA and Tilenga). Despite the existence of a crude oil trading roadmap for commercialisation, timely capitalisation remains crucial to avoid potential financial challenges to the Company."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 583, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "flown hours. At the time of audit in November 2023, Rolls-Royce Plc was demanding UNACL USD 7,255,466.63.", "None", "None"], "type": "table"}}, {"content": "583 \nUganda  \nIntegrated transport National Roads infrastructure and Authority services  \n(UNRA) \nUnqualified \uf0b7 Due to the Cabinet decision to merge UNRA with MoWT, there is material uncertainty that may cast significant doubt that the Authority shall remain a Going Concern in the foreseeable future.", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], [{"headings_0": {"content": "f.", "page": 558, "level": 5}}]], "page": 583, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of budgeted NTR of UGX.2.0496Bn, UGX.2.736Bn was collected representing a 133% performance.\n- Out of the approved budget of UGX.3,001.054Bn UGX.2,654.176Bn was warranted resulting in a shortfall of UGX.346.878Bn representing a 88.4% performance.\n- Out of the total warrants of UGX.2,654.176Bn availed, UGX.2,650.115Bn was utilized resulting in un-utilized warrants of UGX4.061Bn representing 99% utilization.\n- Budgets for all seven (7) outputs assessed were not supported by individual activity costing and budgets.\n- I assessed the implementation of Seven (7) outputs that had been fully quantified with a total of one hundred and twenty-nine (129) activities worth UGX.1,802.581Bn and noted that; all the Seven (7) outputs with one hundred and twenty-nine (129) activities worth UGX.1,802.581Bn were partially implemented.\n- The Construction of Kitara - Gerenge Road and Civil Works for Upgrading of Kawuku\n- Bwerenga road (6.6km) & Namugonde \u2013 Bugiri (fuel tank reservoir 1.6km) were behind the scheduled completion dates as required by the approved work program.\n- Out of 1442 employees on Uganda National Roads Authority (June 2023 salary payroll), a total of 1283, (88.97%) were fully verified, 155 (10.74 %) partially verified, 0 (0%) not verified, while 4 (0.27%) did not show up.\n- Out of 193 employees on UNRA February 2023 short-term employees payroll, a total of 134 (69.4%) were fully verified, 52 (26.94 %) partially verified, while 7 (3.62%) did not show up. A total of 4 individuals whose names were not on the Authority\u2019s payroll for short-term/temporary staff were captured as new records.\n- A total of 69 employees on the Main payroll and one (1) employee on the Short term /temporary payroll had inconsistencies in their names, NINs, dates of birth and gender captured in the main and short-term contract payrolls and data captured by NIRA on the National Identity cards.\n- There was an under \u2013remittance of UGX 51,700,000 of Local Service Tax. The Accounting Officer explained that payments to some districts have not been effected due to their accounts being closed and attempts to obtain the account details have been futile.\n- Out of 1480 approved positions, a total of 1443 positions were filled leaving a gap of 37 vacant positions. The Accounting Officer attributed the understaffing to the uncertainty caused by the Rationalization of Agencies and Public Expenditure (RAPEX) hence the high resignation rates and bans on recruitment.", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 584, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "584 \n", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, [{"headings_0": {"content": "f.", "page": 558, "level": 5}}]], "page": 584, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- The Authority was not enrolled on IPPS/HCM. The Accounting Officer explained that the Authority has an ERP system which has been used for the payroll processing.\n- UNRA does not submit wage estimates and recruitment plans to the MoPS.\n- A review of the staff recruitment plans in the approved Ministerial Policy Statements and staff data in the payrolls and staff lists revealed that for the period of June 2019 to June 2023, UNRA recruited 413 staff instead of 50 approved positions in the Ministerial Policy Statements giving rise to an excess of 363 staff.\n- The Authority has UGX. 621,496,151,367 as payables as at 30th June 2023. This is an indication of poor budgeting which has cost the Authority UGX.11,929,322,198 in-respect of interest charges for the Interim Payment Certificates (IPCs) which were not paid in the agreed timelines.\n- The Authority had letters of credit totalling to UGX.16,268,927,183 which have remained outstanding for more than 2 years.\n- The land acquisition status report as at 30th June 2023 for road projects implemented by UNRA revealed that UNRA cumulatively acquired a total of 28,960.87 acres from 172,608 PAPs for a total of UGX.3,263,758,811,455. However, only 139,933 PAPs were paid a total of UGX. 2,490,013,676,167 for 22,383.03 acres resulting into unpaid for 6,577.84 acres for 32,675 PAPS worth UGX.773,745,135,288.\n- At the time of audit in November 2023, out of the 8,101 land titles obtained from PAPs on different projects, only 1,428 had been returned to the owners after the required subdivisions and mutations while the remaining 6,673 titles (representing 82.4%) yet to be returned.\n- On physical inspection in December 2023 of the Right of Way (ROW) for the Kampala-Jinja Expressway Project, I noted that there were new structures being constructed in some cleared sections of the ROW.\n- There was delayed commencement of three road projects with a total contract value of UGX.3,998,211.\n- 18 road projects with a total contract value of UGX.100,684,044,689 had a delayed completion during the year and were still under implementation by the close of the year.\n- There was abandoned Road Works for the Contract for Maintenance of Lokapel \u2013 Nabilatuk (20.5km) and Nabilatuk \u2013 Angatun (25.5Km) with M/s Cuberoot Ltd - UGX.5,782,152,810.\n- I reviewed the Management of the contract for There was failure to; procure, install, and maintain the Lighting and independent traffic monitoring system, as", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 585, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "585", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 585, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "well as provide Road safety facilities at the Road Toll Facilities along the Kampala- Entebbe Expressway.", null, null], ["Uganda Police Force (UPF)", "Governance and security", "Unqualified", "\uf0b7 Out of the approved budget of UGX.980.416Bn from the various programmes, UGX.963.316Bn was warranted, resulting in a shortfall of UGX.17.1Bn representing 98% performance.  \uf0b7 Out of the total warrants of UGX.963.316Bn availed to the entity during the year, UGX.963.316Bn was utilised, representing 100% utilization.  \uf0b7 The Uganda Police Force (UPF) budgeted to collect NTR of UGX.40.66Bn. However, by the end of the year, UGX.43.609Bn had been collected, representing a 107% performance.  \uf0b7 UPF has a contingent liability related to compensation for land occupancy of UGX.13.100Bn to Uganda Cooperative Transport Union. IGG contested the value and instituted a private valuer who came up with UGX.9.23Bn  \uf0b7 The budgets for 16 outputs were not supported by individual activity costings and budgets.  \uf0b7 I assessed 16 outputs with 187 activities worth UGX.245.76Bn and noted that all the 16 outputs were partially implemented. Out of the 187 activities, the entity fully implemented 50 activities; 114 activities were partially implemented, while 23 activities remained unimplemented.  \uf0b7 Out of 49,205 employees on Uganda Police\u2019s February 2023 salary payroll, a total of 33,908 (69%) were fully verified, 13,356 (27%) were partially verified, 79 individuals were not verified, while 2,042 staff (4%) did not show up for verification.  \uf0b7 A total of 17,636 employees on the main payroll had inconsistencies in their names (1,736), NINs (292), dates of birth (15,162) and gender (446) captured in the payrolls and data captured by NIRA on the National Identity cards.  \uf0b7 UPF under remitted UGX.0.458Bn in PAYE statutory deductions  \uf0b7 UPF delayed to delete staff who had reached 60 years according to NIRA (308) and IPPS (357) respectively.  \uf0b7 I noted that 1,656 staff had retired, deserted, or deceased but were not immediately deleted from the payroll as at 30th June 2023  \uf0b7 A total of 362 suspects had been detained for more than 48 hours in the 60 stations inspected.  \uf0b7 The domestic arrears increased from UGX.77.3Bn of the previous year to UGX.98.818Bn as at end of June 2023.  \uf0b7 Out of the 60 Policing Districts selected for physical inspections, 09 Policing districts had no operational vehicle to transport officers to scenes of crime, patrolling and taking suspects to courts of law."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 586, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "586 \n", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, [{"headings_0": {"content": "f.", "page": 558, "level": 5}}]], "page": 586, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of a total of 6,446 planned uniports, only 4,850 uniports were installed and occupied by Police officers. The balance of 1,596 uniports were not yet installed.\n- I reviewed the status report on the police fleet for the financial year ended 2022/2023 and noted that 153 vehicles and 815 motorcycles were grounded.\n- All police stations and posts had a collection of impounded motor-vehicles and motorcycles. However, UPF has no policy on management of impounded vehicles and no detailed inventory of the impounded assets.\n- I assessed the conditions of police infrastructure and noted the following observations; Dilapidated structures, Asbestos roofs, Self-help housing, Private institutions on police land and encroachment on police land.\n- I observed that police dogs are deployed in 88 policing districts/stations out of 184 policing districts, representing a coverage of only 48%.\n- I observed that Uganda Police Force has a total of 305 dog handlers compared to the requirement of 418 dog handlers to cater for all the 209 dogs, each with two (2) handlers.\n- None of the dog handlers has had any refresher training course.\n- The Canine unit has 30 vehicles, eight (8) of which are grounded due to mechanical issues.\n- Out of a total of 88 Policing Districts and Police stations that have canine services across the country, 16 (18%) of these police stations have Kennels that are in a sorry state, exposing dogs to poor living conditions.\n- Assessment of management of the Closed-Circuit Television (CCTVs) revealed that to date, a sum of UGX.453Bn (120 million USD) has been spent on the exercise covering 11 cities, 20 Municipalities and 43 other towns in Uganda.\n- I observed that there is limited storage capacity for critical data that is only retained for 90 days to a maximum capacity of 16 petabytes for primary storage.\n- I observed that the system lacks Artificial Intelligence (AI) to automate the processes, Perform Repetitive Jobs, produce Unbiased Decisions and save time.\n- I noted that out of the 60 boats, 13 boats (22%) are grounded, and the status of one of the boats was not known at the time of audit, leaving only forty-six (46) boats to patrol, monitor and handle the security of all the water bodies in the country.\n- The Marine department planned and budgeted for fuel amounting to UGX.1.123Bn (204,154 L) to run its activities. However, only UGX.0.360Bn (65,455 L) was received, thus creating a shortfall of UGX.0.763Bn (138,847 L) for the financial year under review.\n- I observed an increased accumulation of case backlog under Police Standards Unit (PSU).", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 587, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "587", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 587, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 The Police Professional Standards Unit experiences delays in concluding cases brought up against its staff.  \uf0b7 I observed that the staffing structure for PSU to cover the 29 policing regions is 186 officers, yet the unit currently has 102 staff, creating a staffing gap of 84 staff. \uf0b7 A total of 239,126 cases concluded by UPF represented 31% of the 777,821 total cases reported for investigation for the period assessed.  \uf0b7 I observed an excessive water consumption pattern in the barracks where; on average, an officer consumes water costs of UGX.3.04Mn per year and an average of UGX.8,325 per day.  \uf0b7 A trend analysis of water consumption at the different barracks for the last two years showed a significant increase in water consumption patterns, with consumption bills in some meters increasing by 850%.", null, null], ["Uganda Petroleum Fund", "Sustainable Development of Petroleum Resources", "Unqualified", "\uf0b7 Despite the establishment of the Petroleum Revenue Investment framework/Policy, UGX 206,656,119,049 in funds were neither appropriated nor transferred to the Consolidated Fund (CF) and the Petroleum Revenue Investment Reserve (PRIR)."], ["Uganda Petroleum Institute- Kigumba (UPIK)", "Human Capital Development", "Unqualified", "\uf0b7 Out of the estimated NTR of UGX 1.051Bn for the year 2022/2023, only UGX 0.895Bn had been collected representing a 91.1% performance.  \uf0b7 UPIK had an approved budget of UGX 7.5Bn from the various activities out of which UGX.2.801Bn was warranted resulting in a shortfall of UGX.4.699Bn representing a 37.3% performance.  \uf0b7 Fifteen (15) outputs with thirty (30) activities worth UGX 1.335Bn sampled were partially implemented.  \uf0b7 Out of 93 approved positions, a total of 68 positions were filled leaving a gap of 25 vacant positions.  \uf0b7 The procurement process for the respective goods and services worth UGX.4,861,264,129 were not initiated due to non-release of appropriated budget."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 588, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": [["", "\uf0b7 The Police Professional Standards Unit experiences delays in concluding cases brought up against its staff.  \uf0b7 I observed that the staffing structure for PSU to cover the 29 policing regions is 186 officers, yet the unit currently has 102 staff, creating a staffing gap of 84 staff. \uf0b7 A total of 239,126 cases concluded by UPF represented 31% of the 777,821 total cases reported for investigation for the period assessed.  \uf0b7 I observed an excessive water consumption pattern in the barracks where; on average, an officer consumes water costs of UGX.3.04Mn per year and an average of UGX.8,325 per day.  \uf0b7 A trend analysis of water consumption at the different barracks for the last two years showed a significant increase in water consumption patterns, with consumption bills in some meters increasing by 850%.", null, null], ["Uganda Petroleum Fund", "Sustainable Development of Petroleum Resources", "Unqualified", "\uf0b7 Despite the establishment of the Petroleum Revenue Investment framework/Policy, UGX 206,656,119,049 in funds were neither appropriated nor transferred to the Consolidated Fund (CF) and the Petroleum Revenue Investment Reserve (PRIR)."], ["Uganda Petroleum Institute- Kigumba (UPIK)", "Human Capital Development", "Unqualified", "\uf0b7 Out of the estimated NTR of UGX 1.051Bn for the year 2022/2023, only UGX 0.895Bn had been collected representing a 91.1% performance.  \uf0b7 UPIK had an approved budget of UGX 7.5Bn from the various activities out of which UGX.2.801Bn was warranted resulting in a shortfall of UGX.4.699Bn representing a 37.3% performance.  \uf0b7 Fifteen (15) outputs with thirty (30) activities worth UGX 1.335Bn sampled were partially implemented.  \uf0b7 Out of 93 approved positions, a total of 68 positions were filled leaving a gap of 25 vacant positions.  \uf0b7 The procurement process for the respective goods and services worth UGX.4,861,264,129 were not initiated due to non-release of appropriated budget."], ["Uganda Post Limited (UPL)", "Digital Transformation", "Unqualified", "\uf0b7 The Company had an approved budget of UGX.17.543Bn, and UGX.13.512Bn was realised as revenue.  \uf0b7 Out of the total Revenue collected by the Company of UGX.13.512Bn during the year, UGX.13.115Bn was utilized resulting in un-utilized funds of UGX.0.397Bn representing 97.1% utilization.  \uf0b7 I observed that the company\u2019s key outputs for the FY 2022/2023 were not supported by individual activity costing and budgets. Non-provision of the detailed costing for activities implies that the costing at output level cannot be justified, and as such, there is a risk that the Company either over or under-budgeted for the outputs."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 588, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "588", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 588, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Out of 170 employees on Uganda Post Limited\u2019s April 2023 salary payroll, a total of 111, (65%) were fully verified and 59 (35%) were partially verified.  \uf0b7 The contestation of ownership led to refusal by UTCL to pay rent for the occupied office space and telephone masts, for which by July 2021, they claimed that UTCL owed Posta Uganda Ltd over UGX.4.5Bn in accumulated rent, a figure reported in the UPL Financial Statements for the last nine financial years.  \uf0b7 The company had receivables of UGX.15.8Bn by close of the financial year 2022/2023, having risen by UGX.5.5Bn, from UGX.10.32Bn in FY 2021/2022.  \uf0b7 A review of financial statements revealed that UPL\u2019s payables increased by UGX.3.7Bn from UGX.16.7Bn in financial year ended 2021/2022, to UGX.20.4Bn in financial year ended 2022/2023.  \uf0b7 UPL reported payables indicated that the Company had a payroll liability amounting to UGX.3.23Bn as at 30th June 2023 which had not been paid out to its staff.  \uf0b7 It was observed that the Court of Appeal delivered a Judgement against UPL wherein UPL was required to settle a total of UGX.45Bn to the plaintiffs in the case involving UPL & UTCL versus Bernard Mwetise & Ors CA No. 10/2014. The claimants sued UPL for recovery of pension, general damages and other court reliefs.", null, null], ["Uganda Property Holdings Limited (UPHL)", "Public Sector Transformation", "Unqualified", "\uf0b7 The entity budgeted to receive UGX.10.59Bn and collected UGX.10.08Bn resulting in a shortfall of UGX.0.51Bn which is 4.8% of the budget.  \uf0b7 Out of the total funds of UGX.12.4Bn available to the entity during the year, UGX.12.1Bn was utilized resulting in un-utilized revenue of UGX 0.3Bn representing 98% utilization.  \uf0b7 Out of the activities sampled of UGX.6.4Bn, activities worth UGX.5.7Bn delayed to be implemented.  \uf0b7 Out of 19 employees on UPHL\u2019s February 2023 salary payroll, a total of 19 (100%) were fully verified.  \uf0b7 The Company lacked a costed staff establishment identifying the total number of all staff positions within the categories of personnel provided in the structure."], ["Uganda Printing and Publishing Corporation (UPPC)", "Governance and Security", "Unqualified", "\uf0b7 The entity budgeted to collect UGX.11,557,451,096 during the year however, by the end of the year only UGX.7,025,008,635 had been collected representing a 61% performance.  \uf0b7 I assessed the implementation of 16 activities that had been fully quantified worth UGX.9,338,000,000 and noted that all the capital expenditure activities that were planned for during the year were not implemented.  \uf0b7 The Corporation had seventy-four (74) employees on the main payroll who were all (100%) fully validated.  \uf0b7 13 employees had inconsistencies in the names captured on the Corporation\u2019s payroll and those captured by NIRA."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 589, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The Police Professional Standards Unit experiences delays in concluding cases brought up against its staff.  \uf0b7 I observed that the staffing structure for PSU to cover the 29 policing regions is 186 officers, yet the unit currently has 102 staff, creating a staffing gap of 84 staff. \uf0b7 A total of 239,126 cases concluded by UPF represented 31% of the 777,821 total cases reported for investigation for the period assessed.  \uf0b7 I observed an excessive water consumption pattern in the barracks where; on average, an officer consumes water costs of UGX.3.04Mn per year and an average of UGX.8,325 per day.  \uf0b7 A trend analysis of water consumption at the different barracks for the last two years showed a significant increase in water consumption patterns, with consumption bills in some meters increasing by 850%.", "None", "None"], "type": "table"}}, {"content": [["", "\uf0b7 Out of 170 employees on Uganda Post Limited\u2019s April 2023 salary payroll, a total of 111, (65%) were fully verified and 59 (35%) were partially verified.  \uf0b7 The contestation of ownership led to refusal by UTCL to pay rent for the occupied office space and telephone masts, for which by July 2021, they claimed that UTCL owed Posta Uganda Ltd over UGX.4.5Bn in accumulated rent, a figure reported in the UPL Financial Statements for the last nine financial years.  \uf0b7 The company had receivables of UGX.15.8Bn by close of the financial year 2022/2023, having risen by UGX.5.5Bn, from UGX.10.32Bn in FY 2021/2022.  \uf0b7 A review of financial statements revealed that UPL\u2019s payables increased by UGX.3.7Bn from UGX.16.7Bn in financial year ended 2021/2022, to UGX.20.4Bn in financial year ended 2022/2023.  \uf0b7 UPL reported payables indicated that the Company had a payroll liability amounting to UGX.3.23Bn as at 30th June 2023 which had not been paid out to its staff.  \uf0b7 It was observed that the Court of Appeal delivered a Judgement against UPL wherein UPL was required to settle a total of UGX.45Bn to the plaintiffs in the case involving UPL & UTCL versus Bernard Mwetise & Ors CA No. 10/2014. The claimants sued UPL for recovery of pension, general damages and other court reliefs.", null, null], ["Uganda Property Holdings Limited (UPHL)", "Public Sector Transformation", "Unqualified", "\uf0b7 The entity budgeted to receive UGX.10.59Bn and collected UGX.10.08Bn resulting in a shortfall of UGX.0.51Bn which is 4.8% of the budget.  \uf0b7 Out of the total funds of UGX.12.4Bn available to the entity during the year, UGX.12.1Bn was utilized resulting in un-utilized revenue of UGX 0.3Bn representing 98% utilization.  \uf0b7 Out of the activities sampled of UGX.6.4Bn, activities worth UGX.5.7Bn delayed to be implemented.  \uf0b7 Out of 19 employees on UPHL\u2019s February 2023 salary payroll, a total of 19 (100%) were fully verified.  \uf0b7 The Company lacked a costed staff establishment identifying the total number of all staff positions within the categories of personnel provided in the structure."], ["Uganda Printing and Publishing Corporation (UPPC)", "Governance and Security", "Unqualified", "\uf0b7 The entity budgeted to collect UGX.11,557,451,096 during the year however, by the end of the year only UGX.7,025,008,635 had been collected representing a 61% performance.  \uf0b7 I assessed the implementation of 16 activities that had been fully quantified worth UGX.9,338,000,000 and noted that all the capital expenditure activities that were planned for during the year were not implemented.  \uf0b7 The Corporation had seventy-four (74) employees on the main payroll who were all (100%) fully validated.  \uf0b7 13 employees had inconsistencies in the names captured on the Corporation\u2019s payroll and those captured by NIRA."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 589, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The Police Professional Standards Unit experiences delays in concluding cases brought up against its staff.  \uf0b7 I observed that the staffing structure for PSU to cover the 29 policing regions is 186 officers, yet the unit currently has 102 staff, creating a staffing gap of 84 staff. \uf0b7 A total of 239,126 cases concluded by UPF represented 31% of the 777,821 total cases reported for investigation for the period assessed.  \uf0b7 I observed an excessive water consumption pattern in the barracks where; on average, an officer consumes water costs of UGX.3.04Mn per year and an average of UGX.8,325 per day.  \uf0b7 A trend analysis of water consumption at the different barracks for the last two years showed a significant increase in water consumption patterns, with consumption bills in some meters increasing by 850%.", "None", "None"], "type": "table"}}, {"content": "589", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 589, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 11 employees had discrepancies in their dates of birth captured on the Corporation payroll and what is captured by NIRA.  \uf0b7 Three (3) individuals had variances between amounts on the approved payroll and payments to these individual employees leading to an over payment of UGX.757,667.  \uf0b7 Seven (7) staff were paid using wrong scale/notches leading to an over payment of UGX.2,029,536.  \uf0b7 A comparison of the budget figures and the actual payments in respect of the payroll, revealed that the entity overspent the budget by UGX.741,944,380 in the last three years.  \uf0b7 The Staff establishment availed was dated 2020 and was yet to be approved by the Board.  \uf0b7 I reviewed the current draft structure currently being used by management and noted that five (5) positions were overstaffed, while four (4) positions had staffing gaps.  \uf0b7 I noted that four (4) members of staff acted for periods ranging from 18 to 20 months which was in contravention of the Human Resource Manual.  \uf0b7 Two (2) individuals on the payroll availed were above the statutory retirement age of 60 years.  \uf0b7 The entity is not enrolled on the IPPS/HCM.  \uf0b7 I drew management\u2019s attention to the issue of the five (5) pieces of land measuring approximately 1.256 hectares held and valued at UGX.4,151,047,796 which were not fully utilized by the entity at the time of audit.", null, null], ["Uganda Prisons Service (UPS)", "Governance and security", "Unqualified", "\uf0b7 UPS had NTR estimates of UGX.26.86Bn and collected UGX.25.99Bn representing a 97% performance.  \uf0b7 Out of the approved budget of UGX.340.1Bn from the various programmes, UGX.335.4Bn was warranted resulting in a shortfall of UGX.4.68Bn representing a 98% performance.  \uf0b7 Out of the total warrants of UGX.335.38Bn availed to the entity during the year, UGX.333.20Bn was utilized resulting in un-utilized warrants of UGX.2.17Bn representing 99% utilization.  \uf0b7 I assessed the implementation of six (6) outputs that were fully quantified with thirty-seven (37) activities worth UGX.65.04Bn and noted that six (6) outputs with 37 activities worth UGX.65.04Bn were partially implemented.  \uf0b7 I reviewed the Annual Work plan and expenditure details and noted that UPS carried out activities worth UGX.7.708Bn outside the approved work plan. These activities included land preparation for seed beds in Aswa Adjumani and Awei."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 590, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["", "\uf0b7 The Police Professional Standards Unit experiences delays in concluding cases brought up against its staff.  \uf0b7 I observed that the staffing structure for PSU to cover the 29 policing regions is 186 officers, yet the unit currently has 102 staff, creating a staffing gap of 84 staff. \uf0b7 A total of 239,126 cases concluded by UPF represented 31% of the 777,821 total cases reported for investigation for the period assessed.  \uf0b7 I observed an excessive water consumption pattern in the barracks where; on average, an officer consumes water costs of UGX.3.04Mn per year and an average of UGX.8,325 per day.  \uf0b7 A trend analysis of water consumption at the different barracks for the last two years showed a significant increase in water consumption patterns, with consumption bills in some meters increasing by 850%.", "None", "None"], "type": "table"}}, {"content": "590 \n", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, [{"headings_0": {"content": "f.", "page": 558, "level": 5}}]], "page": 590, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Funds amounting to UGX.17.213Bn were repurposed from the activities on which they were budgeted and spent on the Food and Security Intervention, a government programme intended to address food security.\n- I reviewed the status of accommodation in prisons I noted that; prisoners housing has only increased by 1% in the last four years resulting in persistent congestion, a number of prisons\u2019 staff are still housed in dilapidated houses some of which have leaking roofs and asbestos sheets, and 1 prison did not have a fence at all while construction of prisons fencing was ongoing in 4 prisons.\n- I assessed the prisoners\u2019 welfare and observed that there are instances where prisoners are only allocated one prisons uniform, I noted that UPS has insufficient rehabilitation and reintegration activities for prisoners, UPS lacks the tools, materials and instructors to cover all prisons, day care centres have only been established in five (5) regional prisons out of the 19 sampled.\n- I inspected and noted that three (3) prison stations of Isimba Prison, Yumbe prison and Koboko prison lacked proper places for care and reception of sick prisoners, while three (3) prison stations of Lobule prison, Bidibidi prison and Mahia prison had the medicines kept in medicine cabinets but lacked infrastructures for the health facilities.\n- I inspected and analysed 55 health facilities at the different prison facilities across the country and noted that although these facilities should have had 1,519 health staff, they only had 217 (14%) staff, leading to a staff shortfall of 1,302(76%) health staff.\n- I inspected 55 Prison facilities across the country and noted that 46 prisons (84%) did not have isolation centers for isolation of sick prisoners with transmittable diseases from other prisoners.\n- Out of 12,728 employees, a total of 12,487 (98%) who appeared for the validation exercise presented all the pre-requisite documents and information and were fully verified.\n- I noted that 11 employees who appeared for validation were partially validated due to lack of some requisite information such as; National ID, Appointment letters, Confirmation Letters and Minutes of Appointment.\n- I noted that nine (9) employees on the payroll appeared for validation but did not satisfy the requirements of the validation exercise, hence were not verified.\n- A total of 221 employees on the payroll did not appear for validation with 11 away for official duties or other valid reasons, by the time of verification 202 were no longer in service as they were confirmed deceased, absconded or had retired, and eight (8) were not accounted for.", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 591, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "591", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 591, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Of the 1,902 individuals newly recruited officers, 604 appeared for the validation exercise, while 1,298 staff did not appear. All the newly recruited officers were confirmed as genuine staff by the Accounting Officer  \uf0b7 3,468 employees on the payroll had inconsistencies in their names, NINs, dates of birth and gender captured in the main payroll and data captured by NIRA on the National Identity cards.  \uf0b7 I reviewed the budgets and actual expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.393.970Bn budgeted and approved wage funds for the four financial years, only UGX.378.790Bn was spent giving rise to unspent balances amounting to UGX.15.180Bn  \uf0b7 Over\u2013remittance of UGX0.102Bn and under remittance of UGX.0.064Bn of statutory deductions were made by the entity during the reporting period.  \uf0b7 Over\u2013remittance of UGX.0.137Bn were made by the entity in May 2020 for non- statutory deductions in relation to UCLA  \uf0b7 UPS did not have an updated staff list with retirees, deserters still on the staff list, while some staff on the staff list did not have NINs, supplier numbers, dates of first appointments, dates of current appointments, salary scales and salaries.  \uf0b7 I noted that UGX.361.232Mn was paid to 80 staff members who had either retired, died or been dismissed.  \uf0b7 The total arrears increased from UGX.62.34bn in 2020/2021 to UGX.182.36Bn in the current year.  \uf0b7 Uganda Prisons Service owns 175 pieces of land measuring over 14,094 hectares, of which 65 pieces (37%) measuring approximately 10,008 hectares have titles.  \uf0b7 Out of the 175 pieces of land owned by UPS, six (6) pieces of land measuring over 377.2 hectares had encumbrances in the form of encroachment and court cases.", null, null], ["Uganda Railways Corporation (URC)", "Integrated Transport and Infrastructure Services", "Unqualified", "\uf0b7 The Corporation incurred significant losses of 35.176Bn, an increase of 9.2% from the previous year loss of UGX.32.222Bn. Analysis of financial information revealed that URC still needs to make significant improvements in Operating efficiency, profitability and its ability to sustain provision of services.  \uf0b7 Out of the budgeted Internally Generated Revenue (IGR) UGX.51.23Bn, only UGX.19.325Bn was realised representing a 37.7% performance. The realised revenue also includes revenue earned from operations but not yet collected.  \uf0b7 The Corporation had an approved GOU budget of UGX.240.87Bn inclusive of donor funds, however, only UGX.92.08Bn was received during the year resulting in a shortfall of UGX.148.79Bn representing a 38.2% performance.  \uf0b7 There was theft of abandoned and dismantled Material/Equipment on Rehabilitation of Tororo-Gulu Railway line worth Euros 3,083,846.54 and USD 3,767,742.5."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 592, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": [["", "\uf0b7 Of the 1,902 individuals newly recruited officers, 604 appeared for the validation exercise, while 1,298 staff did not appear. All the newly recruited officers were confirmed as genuine staff by the Accounting Officer  \uf0b7 3,468 employees on the payroll had inconsistencies in their names, NINs, dates of birth and gender captured in the main payroll and data captured by NIRA on the National Identity cards.  \uf0b7 I reviewed the budgets and actual expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.393.970Bn budgeted and approved wage funds for the four financial years, only UGX.378.790Bn was spent giving rise to unspent balances amounting to UGX.15.180Bn  \uf0b7 Over\u2013remittance of UGX0.102Bn and under remittance of UGX.0.064Bn of statutory deductions were made by the entity during the reporting period.  \uf0b7 Over\u2013remittance of UGX.0.137Bn were made by the entity in May 2020 for non- statutory deductions in relation to UCLA  \uf0b7 UPS did not have an updated staff list with retirees, deserters still on the staff list, while some staff on the staff list did not have NINs, supplier numbers, dates of first appointments, dates of current appointments, salary scales and salaries.  \uf0b7 I noted that UGX.361.232Mn was paid to 80 staff members who had either retired, died or been dismissed.  \uf0b7 The total arrears increased from UGX.62.34bn in 2020/2021 to UGX.182.36Bn in the current year.  \uf0b7 Uganda Prisons Service owns 175 pieces of land measuring over 14,094 hectares, of which 65 pieces (37%) measuring approximately 10,008 hectares have titles.  \uf0b7 Out of the 175 pieces of land owned by UPS, six (6) pieces of land measuring over 377.2 hectares had encumbrances in the form of encroachment and court cases.", null, null], ["Uganda Railways Corporation (URC)", "Integrated Transport and Infrastructure Services", "Unqualified", "\uf0b7 The Corporation incurred significant losses of 35.176Bn, an increase of 9.2% from the previous year loss of UGX.32.222Bn. Analysis of financial information revealed that URC still needs to make significant improvements in Operating efficiency, profitability and its ability to sustain provision of services.  \uf0b7 Out of the budgeted Internally Generated Revenue (IGR) UGX.51.23Bn, only UGX.19.325Bn was realised representing a 37.7% performance. The realised revenue also includes revenue earned from operations but not yet collected.  \uf0b7 The Corporation had an approved GOU budget of UGX.240.87Bn inclusive of donor funds, however, only UGX.92.08Bn was received during the year resulting in a shortfall of UGX.148.79Bn representing a 38.2% performance.  \uf0b7 There was theft of abandoned and dismantled Material/Equipment on Rehabilitation of Tororo-Gulu Railway line worth Euros 3,083,846.54 and USD 3,767,742.5."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 592, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "592 \n", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, [{"headings_0": {"content": "f.", "page": 558, "level": 5}}]], "page": 592, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of 342 employees on Uganda Railways Corporation March 2023 salary payroll, a total of 311(90.9%) were fully verified, 23(6.7 %) partially verified, 7(2%) not verified, while 1(0.29 %) did not show up.\n- A comparison of the base pay as per URC payroll registers with the base pay as per salary structure revealed that Forty three (43) staff were paid using wrong scales/notches leading to an overpayment of UGX.1,100,437,968 and underpayment of UGX.127,483,584.\n- I established that URC has not paid staff gratuity for the 4 financial years totalling UGX.4,063,316,405.\n- All URC staff files reviewed did not include any information relating to minutes of appointments from the Board or management. There is a possibility that staff are appointed or contracts renewed without following proper procedures.\n- I compared the deductions from the payroll registers with the PAYE remittances/payments to URA and noted under-remittance amounting to UGX.1,049,250,214.\n- URC\u2019s approved establishment provides for 729 staff. I noted that a total of 404 positions are unfilled. I further noted that 18 employees were recruited for positions not approved in the URC\u2019s structure.\n- The recomputed wage budget for FY 2023/24 is UGX.16,543,470,536 to cater for 348 employees. A comparison of the entity\u2019s approved wage estimates of UGX.18,110,639,000 with the recomputed payroll costs of UGX.16,543,470,536 revealed that the Accounting Officer over-estimated the wage cost by UGX.1,567,168,464 for financial year 2023/2024.\n- UGX.243,016,000,000 is due from Ministry of Finance, Planning and Economic Development (MoFPED) for Compensation of Nsambya Land which was transferred to Uganda Land Commission in 2010.\n- Although the Marine Vessel (MV) Pamba was operated by Mango Tree (U) Ltd during the year under review, there is a potential loss revenue from a Concession Agreement for Pamba Ferry since there was no operating lease arrangement between Mango Tree (U) Ltd and URC.\n- URC did not invoice MoWT an amount of UGX.1,423,120,400 for the land and offices that the Ministry occupies at the URC Station building.\n- MoWT started construction of the building on URC land without evidence of a memorandum of understanding between URC and the Ministry for the use of the land.\n- In my previous reports, I reported about heavy encroachments along the Busoga loop line to Iganga station Kigulu, sitting on 34.59 acres after the whole railway line was vandalized. I observed that the land has continued to be encroached on.", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 593, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "593", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 593, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "The land currently has older structures with occupants and over 18 modern permanent residential and commercial buildings constructed along the loop and no action is being taken by management.", null, null], ["Uganda Refinery Holding Company", "Energy Development", "Unqualified", "\uf0b7 The 240MW power substation at Kabalega Industrial Park originally planned to be finalized by mid-2024 was rescheduled to commence the design and construction phase by early 2024, indicating the risk of delayed completion. \uf0b7 The Refinery project faced challenges in implementing the Project Framework Agreement (PFA) with the Albertine consortium, however, the project financing model has been restructured to be public sector led."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 594, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "594 \nUganda  \nCommunity mobilization Unqualified Registration and mindset change  \nServices Bureau  \n(URSB) Governance and  \nsecurity \nInnovation, technology development and transfer \nPrivate sector development \n", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], [{"headings_0": {"content": "f.", "page": 558, "level": 5}}]], "page": 594, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": "- Out of the approved Non-Tax Revenue (NTR) estimates of UGX.69.66Bn, the Bureau collected UGX.69.115Bn, representing a 99.2% performance.\n- Out of a total budget of UGX.34.217Bn, UGX.33.882Bn was warranted, resulting in a shortfall of UGX.0.335Bn, representing a 98% performance.\n- Out of the total warrants of UGX.33.882Bn availed to the entity during the year, UGX.32.989Bn was utilised, resulting in un-utilised warrants of UGX.0.893Bn representing 97% utilisation.\n- The budgets for all five (05) outputs assessed were not supported by individual activity costing and budgets.\n- Out of seven (07) outputs worth UGX.19.596Bn, three (03) outputs worth UGX.0.998Bn were fully implemented, while four (04) outputs worth UGX.18.598Bn were partially implemented.\n- During the last four financial years, the Uganda Registration Services Bureau had a wage budget of UGX.48.298Bn, out of which UGX.47.09Bn was utilised, giving rise to unspent balances amounting to UGX.1.209Bn.\n- Out of 236 employees on the URSB April 2023 salary payroll, a total of 235 employees (99.6%) were fully verified, while one (01) employee (0.4%) did not show up.\n- A total of 33 employees on the main payroll had inconsistencies in their names and dates of birth, captured in the payroll and data captured by the National Identification and Registration Authority on the National Identity cards.\n- Out of 252 approved positions, a total of 107 positions were filled, leaving a gap of 145 vacant positions.\n- The Bureau had an outdated staff establishment in comparison to the entity\u2019s existing needs. The entity had 121 staff recruited in positions not on the staff establishment approved by the Ministry of Public Service.\n- The Bureau was not enrolled on the Integrated Personnel and Payroll System/ Human Capital Management System.\n- Out of 135 districts in Uganda as at 30th June 2023, only 53 Chief Administrative Officers/districts were registered on the National Marriage Registration System.\n- Out of 645 applications for licensing of places for conducting marriages, 570 applications (88%) were approved within 14 days, while 75 applications (12%) took more than two weeks to be approved.\n- As at 30th June 2023, only 204 users were registered on the Security Interest in Movable Property System.\n- The Bureau had domestic arrears worth UGX.6.242Bn as at 30th June 2023. However, while no budgetary provision was made to settle domestic arrears, arrears worth UGX.0.725Bn were settled during the year.", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 595, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "list"}}, {"content": "595", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 595, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Uganda Retirement Benefits Regulatory Authority (URBRA)", "Private sector development", "Unqualified", "\uf0b7 Although the entity received all the approved budget for the FY of UGX.13.625Bn, absorption was 97% worth UGX.13.181Bn, leaving UGX.0.444Bn unabsorbed.  \uf0b7 Eleven (11) outputs with one hundred thirty-six (136) activities worth UGX.11.687Bn were partially implemented. Out of the one hundred thirty-six (136) activities, the entity fully implemented one hundred (100) activities; thirteen (13) activities were partially implemented, while twenty-three (23) activities remained unimplemented.  \uf0b7 I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.21.51Bn budgeted and approved wage funds for the four financial years, only UGX.20.89Bn was utilised, giving rise to unspent balances amounting to UGX.0.620Bn. Unspent balances imply the entity over estimated its wage budget over the period under review.  \uf0b7 URBRA is not enrolled on the IPPS/HCM system operated by Ministry of Public Service. Failure to enroll the entity on IPPS/HCM undermines the full utilisation of the HCM investment, accountability, transparency and improved service delivery that is intended to be achieved through automation of human resource processes."], ["Uganda Registration Services Bureau (URSB)  - Liquidation", "Governance and Security", "Unqualified", "\uf0b7 Out of the total operating revenue of UGX.0.632Bn availed to the entity during the year, UGX.0.592Bn was utilised, resulting in un-utilised warrants of UGX.0.040Bn representing 94%.  \uf0b7 Out of five (5) outputs worth UGX.0.592Bn, four (4) outputs worth UGX.0.326Bn were fully implemented while one (1) output worth UGX.0.254Bn was partially implemented.  \uf0b7 Between 2001 and 2019, the Official Receiver appointed liquidators for thirteen (13) companies. However, three companies were still undergoing liquidation as at 30th June 2023.  \uf0b7 A sum of UGX.2,754,529,489 reported in Note 22(a) (Schedule D) to the financial statements relates to receivables carried forward from the previous financial years and still remained outstanding at the end of the financial year 2022/2023."], ["Uganda Reproductive Maternal and Child Health Services Improvement Project  ( URMCHSIP (MoH))", "Human Capital Development", "Unqualified", "\uf0b7 A project concept paper, a project profile and detailed feasibility study were prepared for the project and presented with the RMNCAH Sharpened Plan 2015/16 \u2013 2019/20.  \uf0b7 This project should have exited the Public Investment Plan by 30th June 2023. However, its implementation was extended to 30th September 2023 and consequently MoFPED made a budget provision for Quarter 1 of the FY 2023/24. \uf0b7 Whereas the project total budget from the three development partners of USD 180,000,000 matched with an approved project work plan, the actual cumulative"]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 596, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": [["Uganda Retirement Benefits Regulatory Authority (URBRA)", "Private sector development", "Unqualified", "\uf0b7 Although the entity received all the approved budget for the FY of UGX.13.625Bn, absorption was 97% worth UGX.13.181Bn, leaving UGX.0.444Bn unabsorbed.  \uf0b7 Eleven (11) outputs with one hundred thirty-six (136) activities worth UGX.11.687Bn were partially implemented. Out of the one hundred thirty-six (136) activities, the entity fully implemented one hundred (100) activities; thirteen (13) activities were partially implemented, while twenty-three (23) activities remained unimplemented.  \uf0b7 I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.21.51Bn budgeted and approved wage funds for the four financial years, only UGX.20.89Bn was utilised, giving rise to unspent balances amounting to UGX.0.620Bn. Unspent balances imply the entity over estimated its wage budget over the period under review.  \uf0b7 URBRA is not enrolled on the IPPS/HCM system operated by Ministry of Public Service. Failure to enroll the entity on IPPS/HCM undermines the full utilisation of the HCM investment, accountability, transparency and improved service delivery that is intended to be achieved through automation of human resource processes."], ["Uganda Registration Services Bureau (URSB)  - Liquidation", "Governance and Security", "Unqualified", "\uf0b7 Out of the total operating revenue of UGX.0.632Bn availed to the entity during the year, UGX.0.592Bn was utilised, resulting in un-utilised warrants of UGX.0.040Bn representing 94%.  \uf0b7 Out of five (5) outputs worth UGX.0.592Bn, four (4) outputs worth UGX.0.326Bn were fully implemented while one (1) output worth UGX.0.254Bn was partially implemented.  \uf0b7 Between 2001 and 2019, the Official Receiver appointed liquidators for thirteen (13) companies. However, three companies were still undergoing liquidation as at 30th June 2023.  \uf0b7 A sum of UGX.2,754,529,489 reported in Note 22(a) (Schedule D) to the financial statements relates to receivables carried forward from the previous financial years and still remained outstanding at the end of the financial year 2022/2023."], ["Uganda Reproductive Maternal and Child Health Services Improvement Project  ( URMCHSIP (MoH))", "Human Capital Development", "Unqualified", "\uf0b7 A project concept paper, a project profile and detailed feasibility study were prepared for the project and presented with the RMNCAH Sharpened Plan 2015/16 \u2013 2019/20.  \uf0b7 This project should have exited the Public Investment Plan by 30th June 2023. However, its implementation was extended to 30th September 2023 and consequently MoFPED made a budget provision for Quarter 1 of the FY 2023/24. \uf0b7 Whereas the project total budget from the three development partners of USD 180,000,000 matched with an approved project work plan, the actual cumulative"]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 596, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["column_0", "column_1", "column_2", "column_3"], "type": "table"}}, {"content": "596", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 596, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "receipt was USD. 177,792,250 leaving a balance of USD 2,207,750 that was caused by cumulative forex exchange loss arising from appreciation of the Uganda shilling. \uf0b7 I sampled fourteen (14) activities worth USD 21,842,708 and noted that targets for nine (9) activities worth USD 5,148,737 had been fully achieved while targets for the remaining five (5) activities worth USD 16,693,971 were yet to be achieved.  \uf0b7 The project had an approved budget of USD. 46,258,675.48 for the financial year 2022/2023 out of which USD. 46,258,675.48 was available for spending resulting in no shortfall.  \uf0b7 Out of the total available funds of USD 46.26m, USD 25.1 was spent resulting in an unspent balance of USD 21.1 (representing an absorption level of 54%). Of this unspent balance, USD 12.537m was an advance receipt from the World Bank for Q1 FY 2023/24. I reviewed the extent of service delivery for activities implemented for components one, two, three, and four and noted activities like servicing and maintenance of medical equipment was not undertaken and no documentaries on the achievements, lessons and success of URMCHSIP had been delivered by the due date.  \uf0b7 I noted that the Ministry of Health has put in place a sustainability measure regarding the Results Based Financing (RBF) Program. However, 806 specialties that were trained under the project had not yet been placed in the respective hospitals to tap on the knowledge and skills acquired.  \uf0b7 There have been delays in the provision of manuals for the vital statistics generation module and integration of systems with OPM and DCIC.", null, null], ["Uganda Revenue Authority (URA)", "Development plan implementation", "Unqualified", "\uf0b7 A total of UGX.311.57Bn remained uncollected due to tax disputes and court cases at the close of the financial year.  \uf0b7 A review of the ASCUDA extracts of other minerals exported except Gold during the period under review revealed 6,469 instances worth UGX.72.5Bn whereby 22 mineral categories were exported without any assessment and payment of the resultant taxes on exportation.  \uf0b7 Minerals worth UGX.78Bn were exported unprocessed, contrary to the Presidential directive banning such a practice.  \uf0b7 An analysis of Third-Party Agency notices (TPANs) issued during the period under review revealed, that out of 8,683 TPANs to taxpayers with a tax liability of UGX.4.686Tn, only UGX.80.98Bn was recovered against all the TPANs issued, giving a yield of only 1.73%.  \uf0b7 Tax Arrears rose from UGX.4.816Tn in 2021/22 to UGX.5.099Tn in the financial year 2022/23 representing an increment of UGX.283Bn (5.8%). This increase was majorly contributed by Government tax arrears which increased by UGX.133.7Bn."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 597, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Retirement Benefits Regulatory Authority (URBRA)", "Private sector development", "Unqualified", "\uf0b7 Although the entity received all the approved budget for the FY of UGX.13.625Bn, absorption was 97% worth UGX.13.181Bn, leaving UGX.0.444Bn unabsorbed.  \uf0b7 Eleven (11) outputs with one hundred thirty-six (136) activities worth UGX.11.687Bn were partially implemented. Out of the one hundred thirty-six (136) activities, the entity fully implemented one hundred (100) activities; thirteen (13) activities were partially implemented, while twenty-three (23) activities remained unimplemented.  \uf0b7 I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.21.51Bn budgeted and approved wage funds for the four financial years, only UGX.20.89Bn was utilised, giving rise to unspent balances amounting to UGX.0.620Bn. Unspent balances imply the entity over estimated its wage budget over the period under review.  \uf0b7 URBRA is not enrolled on the IPPS/HCM system operated by Ministry of Public Service. Failure to enroll the entity on IPPS/HCM undermines the full utilisation of the HCM investment, accountability, transparency and improved service delivery that is intended to be achieved through automation of human resource processes."], "type": "table"}}, {"content": [["", "receipt was USD. 177,792,250 leaving a balance of USD 2,207,750 that was caused by cumulative forex exchange loss arising from appreciation of the Uganda shilling. \uf0b7 I sampled fourteen (14) activities worth USD 21,842,708 and noted that targets for nine (9) activities worth USD 5,148,737 had been fully achieved while targets for the remaining five (5) activities worth USD 16,693,971 were yet to be achieved.  \uf0b7 The project had an approved budget of USD. 46,258,675.48 for the financial year 2022/2023 out of which USD. 46,258,675.48 was available for spending resulting in no shortfall.  \uf0b7 Out of the total available funds of USD 46.26m, USD 25.1 was spent resulting in an unspent balance of USD 21.1 (representing an absorption level of 54%). Of this unspent balance, USD 12.537m was an advance receipt from the World Bank for Q1 FY 2023/24. I reviewed the extent of service delivery for activities implemented for components one, two, three, and four and noted activities like servicing and maintenance of medical equipment was not undertaken and no documentaries on the achievements, lessons and success of URMCHSIP had been delivered by the due date.  \uf0b7 I noted that the Ministry of Health has put in place a sustainability measure regarding the Results Based Financing (RBF) Program. However, 806 specialties that were trained under the project had not yet been placed in the respective hospitals to tap on the knowledge and skills acquired.  \uf0b7 There have been delays in the provision of manuals for the vital statistics generation module and integration of systems with OPM and DCIC.", null, null], ["Uganda Revenue Authority (URA)", "Development plan implementation", "Unqualified", "\uf0b7 A total of UGX.311.57Bn remained uncollected due to tax disputes and court cases at the close of the financial year.  \uf0b7 A review of the ASCUDA extracts of other minerals exported except Gold during the period under review revealed 6,469 instances worth UGX.72.5Bn whereby 22 mineral categories were exported without any assessment and payment of the resultant taxes on exportation.  \uf0b7 Minerals worth UGX.78Bn were exported unprocessed, contrary to the Presidential directive banning such a practice.  \uf0b7 An analysis of Third-Party Agency notices (TPANs) issued during the period under review revealed, that out of 8,683 TPANs to taxpayers with a tax liability of UGX.4.686Tn, only UGX.80.98Bn was recovered against all the TPANs issued, giving a yield of only 1.73%.  \uf0b7 Tax Arrears rose from UGX.4.816Tn in 2021/22 to UGX.5.099Tn in the financial year 2022/23 representing an increment of UGX.283Bn (5.8%). This increase was majorly contributed by Government tax arrears which increased by UGX.133.7Bn."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 597, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Retirement Benefits Regulatory Authority (URBRA)", "Private sector development", "Unqualified", "\uf0b7 Although the entity received all the approved budget for the FY of UGX.13.625Bn, absorption was 97% worth UGX.13.181Bn, leaving UGX.0.444Bn unabsorbed.  \uf0b7 Eleven (11) outputs with one hundred thirty-six (136) activities worth UGX.11.687Bn were partially implemented. Out of the one hundred thirty-six (136) activities, the entity fully implemented one hundred (100) activities; thirteen (13) activities were partially implemented, while twenty-three (23) activities remained unimplemented.  \uf0b7 I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.21.51Bn budgeted and approved wage funds for the four financial years, only UGX.20.89Bn was utilised, giving rise to unspent balances amounting to UGX.0.620Bn. Unspent balances imply the entity over estimated its wage budget over the period under review.  \uf0b7 URBRA is not enrolled on the IPPS/HCM system operated by Ministry of Public Service. Failure to enroll the entity on IPPS/HCM undermines the full utilisation of the HCM investment, accountability, transparency and improved service delivery that is intended to be achieved through automation of human resource processes."], "type": "table"}}, {"content": "597", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 597, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["UGANDA REVENUE AUTHORITY (URA) Corporate", "Development plan implementation", "Unqualified", "\uf0b7 The entity budgeted to collect UGX.574.4Mn NTR during the year but collected UGX.23.5Bn by the year end indicating under budgeting of NTR.  \uf0b7 Out of the total warrants of UGX.554.51Bn availed to the entity during the year, UGX.523.85Bn was utilized, leaving un-utilized warrants of UGX.30.650Bn representing 94.3%.  \uf0b7 Out of 3,209 employees, a total of 3,176 (99.7%) who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified. Out of 36 staff employee who did not show up, 12 were accounted being out office with authourisation and 14 employees who were paid UGX 0.081 Bn had left the Authority by the time of validation. Six (6) not on the payroll validation, acknowledged by management and added on the payroll.  \uf0b7 Procurements worth UGX.62.7 Bn were not implemented by 30th June 2023.  \uf0b7 The Authority awarded multi-year contracts amounting to UGX.46.4 Bn without appropriate approval by Parliament."], ["Uganda Rural Electricity Access Project (UREAP)", "Energy Development", "Unqualified", "\uf0b7 Cumulative disbursements of project funds as at 30th June 2023 by the donor was USD.75.89Mn (76%) out of the expected USD 100.00Mn, while GOU counterpart disbursements are at 92.5% (UGX.10.37Mn) out of 11.21Mn  \uf0b7 Out of the eleven (11) project activities assessed, all the assessed activities had been partially implemented.  \uf0b7 The project had an approved budget of UGX.131.57Bn for the financial year 2022/2023, out of which UGX.71.98Bn was received representing a performance of 55%. Out of the available funds, 99% were spent during the year."], ["Uganda Road Fund (URF)", "Integrated transport infrastructure and services", "Unqualified", "\uf0b7 URF budgeted to collect Non-tax revenue from non-exchange transactions of UGX.10,000,000 during the year. However, UGX.9,091,500 was collected during the year representing a 90.9% performance.  \uf0b7 Under GOU funding, URF had an approved budget of UGX.487,952,712,217 for the various programmes, out of which UGX.487,952,711,917 was warranted resulting into 100% performance.  \uf0b7 Out of the total warrants of UGX.487.95Bn availed to the entity during the year, UGX.487.74Bn was utilized resulting in un-utilized warrants of UGX.0.21Bn representing 99.96% utilization.  \uf0b7 All the 33 (100%) employees on the URF main payroll who appeared for the validation exercise presented all the pre-requisite documents/information as National ID, Appointment letters, Confirmation Letters and Minutes of Appointment and were fully verified.  \uf0b7 Out of the UGX.17,169,391,290 budgeted and approved wage funds for the four financial years, only UGX.16,488,036,480 was spent giving rise to unspent balances amounting to UGX.681,354,810."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 598, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Retirement Benefits Regulatory Authority (URBRA)", "Private sector development", "Unqualified", "\uf0b7 Although the entity received all the approved budget for the FY of UGX.13.625Bn, absorption was 97% worth UGX.13.181Bn, leaving UGX.0.444Bn unabsorbed.  \uf0b7 Eleven (11) outputs with one hundred thirty-six (136) activities worth UGX.11.687Bn were partially implemented. Out of the one hundred thirty-six (136) activities, the entity fully implemented one hundred (100) activities; thirteen (13) activities were partially implemented, while twenty-three (23) activities remained unimplemented.  \uf0b7 I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.21.51Bn budgeted and approved wage funds for the four financial years, only UGX.20.89Bn was utilised, giving rise to unspent balances amounting to UGX.0.620Bn. Unspent balances imply the entity over estimated its wage budget over the period under review.  \uf0b7 URBRA is not enrolled on the IPPS/HCM system operated by Ministry of Public Service. Failure to enroll the entity on IPPS/HCM undermines the full utilisation of the HCM investment, accountability, transparency and improved service delivery that is intended to be achieved through automation of human resource processes."], "type": "table"}}, {"content": [["UGANDA REVENUE AUTHORITY (URA) Corporate", "Development plan implementation", "Unqualified", "\uf0b7 The entity budgeted to collect UGX.574.4Mn NTR during the year but collected UGX.23.5Bn by the year end indicating under budgeting of NTR.  \uf0b7 Out of the total warrants of UGX.554.51Bn availed to the entity during the year, UGX.523.85Bn was utilized, leaving un-utilized warrants of UGX.30.650Bn representing 94.3%.  \uf0b7 Out of 3,209 employees, a total of 3,176 (99.7%) who appeared for the validation exercise presented all the pre-requisite documents/information and were fully verified. Out of 36 staff employee who did not show up, 12 were accounted being out office with authourisation and 14 employees who were paid UGX 0.081 Bn had left the Authority by the time of validation. Six (6) not on the payroll validation, acknowledged by management and added on the payroll.  \uf0b7 Procurements worth UGX.62.7 Bn were not implemented by 30th June 2023.  \uf0b7 The Authority awarded multi-year contracts amounting to UGX.46.4 Bn without appropriate approval by Parliament."], ["Uganda Rural Electricity Access Project (UREAP)", "Energy Development", "Unqualified", "\uf0b7 Cumulative disbursements of project funds as at 30th June 2023 by the donor was USD.75.89Mn (76%) out of the expected USD 100.00Mn, while GOU counterpart disbursements are at 92.5% (UGX.10.37Mn) out of 11.21Mn  \uf0b7 Out of the eleven (11) project activities assessed, all the assessed activities had been partially implemented.  \uf0b7 The project had an approved budget of UGX.131.57Bn for the financial year 2022/2023, out of which UGX.71.98Bn was received representing a performance of 55%. Out of the available funds, 99% were spent during the year."], ["Uganda Road Fund (URF)", "Integrated transport infrastructure and services", "Unqualified", "\uf0b7 URF budgeted to collect Non-tax revenue from non-exchange transactions of UGX.10,000,000 during the year. However, UGX.9,091,500 was collected during the year representing a 90.9% performance.  \uf0b7 Under GOU funding, URF had an approved budget of UGX.487,952,712,217 for the various programmes, out of which UGX.487,952,711,917 was warranted resulting into 100% performance.  \uf0b7 Out of the total warrants of UGX.487.95Bn availed to the entity during the year, UGX.487.74Bn was utilized resulting in un-utilized warrants of UGX.0.21Bn representing 99.96% utilization.  \uf0b7 All the 33 (100%) employees on the URF main payroll who appeared for the validation exercise presented all the pre-requisite documents/information as National ID, Appointment letters, Confirmation Letters and Minutes of Appointment and were fully verified.  \uf0b7 Out of the UGX.17,169,391,290 budgeted and approved wage funds for the four financial years, only UGX.16,488,036,480 was spent giving rise to unspent balances amounting to UGX.681,354,810."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 598, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Retirement Benefits Regulatory Authority (URBRA)", "Private sector development", "Unqualified", "\uf0b7 Although the entity received all the approved budget for the FY of UGX.13.625Bn, absorption was 97% worth UGX.13.181Bn, leaving UGX.0.444Bn unabsorbed.  \uf0b7 Eleven (11) outputs with one hundred thirty-six (136) activities worth UGX.11.687Bn were partially implemented. Out of the one hundred thirty-six (136) activities, the entity fully implemented one hundred (100) activities; thirteen (13) activities were partially implemented, while twenty-three (23) activities remained unimplemented.  \uf0b7 I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.21.51Bn budgeted and approved wage funds for the four financial years, only UGX.20.89Bn was utilised, giving rise to unspent balances amounting to UGX.0.620Bn. Unspent balances imply the entity over estimated its wage budget over the period under review.  \uf0b7 URBRA is not enrolled on the IPPS/HCM system operated by Ministry of Public Service. Failure to enroll the entity on IPPS/HCM undermines the full utilisation of the HCM investment, accountability, transparency and improved service delivery that is intended to be achieved through automation of human resource processes."], "type": "table"}}, {"content": "598", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 598, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Nine (9) of the positions filled were paid an amount of UGX.8,306,923 per month above the prescribed salary bands in the Human Resource Manual 2019. The Fund appointed four (4) staff on temporary terms for a period of two and a half years contrary to the requirement of HR Manual.  \uf0b7 URF does not process payroll through IPPS/HCMS. This was attributed to the lack of proper policy guidance on the systems development and use by the autonomous and semi-autonomous Government bodies who claim to be created by different statutes with a mandate to establish their systems.  \uf0b7 Although management budgets and deducts 5% of employee salaries and makes 10% contribution to NSSF, over\u2013remittance of UGX.3,197,615 of statutory deductions (NSSF) were made by the entity during the period.  \uf0b7 URF wrongly charged expenditure salary codes to the tune of UGX.113,450,334 to cover other expenses like Board retainer fees without seeking and obtaining the necessary approvals.  \uf0b7 Operational expenses for 75 Designated Agencies (DA) were above the 4.5% threshold. There was an irregular contract execution for Consultancy to conduct a change management strategy for Rationalisation of Government Agencies and Public Expenditure.", null, null], ["Uganda Secondary Education Expansion Project (USEEP)", "Human Capital Development", "Unqualified", "\uf0b7 The project had an approved budget of UGX 113.467Bn for the financial year 2022/2023 out of which UGX.41.044Bn was available for spending resulting in a shortfall of UGX.72.423Bn representing 36% performance.  \uf0b7 I sampled sixty (60) activities of UGX 41,044,163,216 and noted that targets for all the sixty (60) activities of UGX 39,691,193,743 were yet to be achieved.  \uf0b7 Out of the total available funds of UGX 41.044Bn only UGX 1.353Bn was spent resulting in unspent balance of UGX.39.691Bn representing an absorption level of 3.3%."], ["Uganda Skills Development Project (USDP) \u2013 MOES", "Human Capital Development", "Unqualified", "\uf0b7 I sampled sixteen (16) activities worth USD.14,636,113 and noted that six (6) activities worth USD.3,482,462 had been fully achieved while the remaining four (10) activities worth USD.11,153,651 were partially achieved.  \uf0b7 The project had unspent balance brought forward of USD 22,060,270.15 and releases for the period ended 30th April 2023 of USD 672,533.29 resulting into total approved budget of USD 22,732,803 and all the funds were available for spending representing 100% performance.  \uf0b7 Out of the total available funds of USD 22,732,803 only USD 21,421,213 was spent resulting in unspent balance of USD 1,311,590 representing an absorption level of 94%."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 599, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Retirement Benefits Regulatory Authority (URBRA)", "Private sector development", "Unqualified", "\uf0b7 Although the entity received all the approved budget for the FY of UGX.13.625Bn, absorption was 97% worth UGX.13.181Bn, leaving UGX.0.444Bn unabsorbed.  \uf0b7 Eleven (11) outputs with one hundred thirty-six (136) activities worth UGX.11.687Bn were partially implemented. Out of the one hundred thirty-six (136) activities, the entity fully implemented one hundred (100) activities; thirteen (13) activities were partially implemented, while twenty-three (23) activities remained unimplemented.  \uf0b7 I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.21.51Bn budgeted and approved wage funds for the four financial years, only UGX.20.89Bn was utilised, giving rise to unspent balances amounting to UGX.0.620Bn. Unspent balances imply the entity over estimated its wage budget over the period under review.  \uf0b7 URBRA is not enrolled on the IPPS/HCM system operated by Ministry of Public Service. Failure to enroll the entity on IPPS/HCM undermines the full utilisation of the HCM investment, accountability, transparency and improved service delivery that is intended to be achieved through automation of human resource processes."], "type": "table"}}, {"content": [["", "\uf0b7 Nine (9) of the positions filled were paid an amount of UGX.8,306,923 per month above the prescribed salary bands in the Human Resource Manual 2019. The Fund appointed four (4) staff on temporary terms for a period of two and a half years contrary to the requirement of HR Manual.  \uf0b7 URF does not process payroll through IPPS/HCMS. This was attributed to the lack of proper policy guidance on the systems development and use by the autonomous and semi-autonomous Government bodies who claim to be created by different statutes with a mandate to establish their systems.  \uf0b7 Although management budgets and deducts 5% of employee salaries and makes 10% contribution to NSSF, over\u2013remittance of UGX.3,197,615 of statutory deductions (NSSF) were made by the entity during the period.  \uf0b7 URF wrongly charged expenditure salary codes to the tune of UGX.113,450,334 to cover other expenses like Board retainer fees without seeking and obtaining the necessary approvals.  \uf0b7 Operational expenses for 75 Designated Agencies (DA) were above the 4.5% threshold. There was an irregular contract execution for Consultancy to conduct a change management strategy for Rationalisation of Government Agencies and Public Expenditure.", null, null], ["Uganda Secondary Education Expansion Project (USEEP)", "Human Capital Development", "Unqualified", "\uf0b7 The project had an approved budget of UGX 113.467Bn for the financial year 2022/2023 out of which UGX.41.044Bn was available for spending resulting in a shortfall of UGX.72.423Bn representing 36% performance.  \uf0b7 I sampled sixty (60) activities of UGX 41,044,163,216 and noted that targets for all the sixty (60) activities of UGX 39,691,193,743 were yet to be achieved.  \uf0b7 Out of the total available funds of UGX 41.044Bn only UGX 1.353Bn was spent resulting in unspent balance of UGX.39.691Bn representing an absorption level of 3.3%."], ["Uganda Skills Development Project (USDP) \u2013 MOES", "Human Capital Development", "Unqualified", "\uf0b7 I sampled sixteen (16) activities worth USD.14,636,113 and noted that six (6) activities worth USD.3,482,462 had been fully achieved while the remaining four (10) activities worth USD.11,153,651 were partially achieved.  \uf0b7 The project had unspent balance brought forward of USD 22,060,270.15 and releases for the period ended 30th April 2023 of USD 672,533.29 resulting into total approved budget of USD 22,732,803 and all the funds were available for spending representing 100% performance.  \uf0b7 Out of the total available funds of USD 22,732,803 only USD 21,421,213 was spent resulting in unspent balance of USD 1,311,590 representing an absorption level of 94%."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 599, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Retirement Benefits Regulatory Authority (URBRA)", "Private sector development", "Unqualified", "\uf0b7 Although the entity received all the approved budget for the FY of UGX.13.625Bn, absorption was 97% worth UGX.13.181Bn, leaving UGX.0.444Bn unabsorbed.  \uf0b7 Eleven (11) outputs with one hundred thirty-six (136) activities worth UGX.11.687Bn were partially implemented. Out of the one hundred thirty-six (136) activities, the entity fully implemented one hundred (100) activities; thirteen (13) activities were partially implemented, while twenty-three (23) activities remained unimplemented.  \uf0b7 I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.21.51Bn budgeted and approved wage funds for the four financial years, only UGX.20.89Bn was utilised, giving rise to unspent balances amounting to UGX.0.620Bn. Unspent balances imply the entity over estimated its wage budget over the period under review.  \uf0b7 URBRA is not enrolled on the IPPS/HCM system operated by Ministry of Public Service. Failure to enroll the entity on IPPS/HCM undermines the full utilisation of the HCM investment, accountability, transparency and improved service delivery that is intended to be achieved through automation of human resource processes."], "type": "table"}}, {"content": "599", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 599, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Uganda-Spain Debt  Swap (USDP) Project", "Human Capital Development", "Unqualified", "\uf0b7 The Uganda Spain Debt-Swap Project (USDP) did not have a project concept note contrary to the guidelines of the Project Development Committee.  \uf0b7 I reviewed the Budget execution circular issued by the PSST for the financial year 2022/23 and established that this project should have exited the Public Investment Plan by 30th June 2021. However, the project implementation period was extended to end of FY 2024/25.  \uf0b7 The total cumulative disbursements to date include USD.11,404,967 from Donors and UGX. 8,188,870,165 as GoU counterpart funding with remaining balances of USD 5,969,411.81 and 811,129,835 respectively.  \uf0b7 I noted that all the thirty-four (34) planned outputs for Kawolo General Hospital had been achieved by the 10th year of the project. However, out of the twenty- two (22) planned outputs on refurbishment and equipping of Busolwe General Hospital, only three (3) had been fully implemented, sixteen (16) were partially implemented (on-going) while three (3) had not been implemented by the time of audit.  \uf0b7 The project had an approved budget of UGX.17.48Bn for the financial year 2022/23 out of which UGX.8.696Bn was available for expenditure thereby resulting in a shortfall of UGX.8.784Bn (representing 49.7% performance).  \uf0b7 Out of the total available funds of USD 19,803,666.63 only USD 12,595,945.78 had been spent resulting into unspent balance of USD 7,207,720.85 (representing an absorption level of 68.6%).  \uf0b7 I reviewed the implementation of the activities of the project and noted delays in the refurbishment, renovation, and construction of the contracted works."], ["Uganda  Support  to Municipal Infrastructure Development Project Additional Funding (USMID-AF)", "Private Sector Development", "Unqualified", "\uf0b7 Out of UGX.420.066Bn received by the project, only UGX.354.825Bn (84%) was spent resulting in unspent balance of UGX.65.241Bn (16%) which were swept back. \uf0b7 Eighty-six (86) activities worth UGX.72,792,143,424 were fully achieved.  \uf0b7 Seventy-nine (79) activities worth UGX.809,558,027,251 were yet to be achieved. \uf0b7 Sixteen (16) activities worth UGX.4,944,414,955 couldn\u2019t be assessed due to lack of clear targets.  \uf0b7 Government has not paid any commitment fees as required by the project guidelines.  \uf0b7 Study for the development of an integrated geospatial information framework and strategic business plan by M/S Center for Land Air and Space Solutions Ltd though fully paid for at UGX 797,600,000, and expected by 30/6/2023, had not been completed by December 2023  \uf0b7 Contract for the development of a comprehensive valuation professionalization framework fully paid for at UGX 275,884,000, and expected by 30/6/2023, by December 2023 was not completed."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 600, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Retirement Benefits Regulatory Authority (URBRA)", "Private sector development", "Unqualified", "\uf0b7 Although the entity received all the approved budget for the FY of UGX.13.625Bn, absorption was 97% worth UGX.13.181Bn, leaving UGX.0.444Bn unabsorbed.  \uf0b7 Eleven (11) outputs with one hundred thirty-six (136) activities worth UGX.11.687Bn were partially implemented. Out of the one hundred thirty-six (136) activities, the entity fully implemented one hundred (100) activities; thirteen (13) activities were partially implemented, while twenty-three (23) activities remained unimplemented.  \uf0b7 I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.21.51Bn budgeted and approved wage funds for the four financial years, only UGX.20.89Bn was utilised, giving rise to unspent balances amounting to UGX.0.620Bn. Unspent balances imply the entity over estimated its wage budget over the period under review.  \uf0b7 URBRA is not enrolled on the IPPS/HCM system operated by Ministry of Public Service. Failure to enroll the entity on IPPS/HCM undermines the full utilisation of the HCM investment, accountability, transparency and improved service delivery that is intended to be achieved through automation of human resource processes."], "type": "table"}}, {"content": [["Uganda-Spain Debt  Swap (USDP) Project", "Human Capital Development", "Unqualified", "\uf0b7 The Uganda Spain Debt-Swap Project (USDP) did not have a project concept note contrary to the guidelines of the Project Development Committee.  \uf0b7 I reviewed the Budget execution circular issued by the PSST for the financial year 2022/23 and established that this project should have exited the Public Investment Plan by 30th June 2021. However, the project implementation period was extended to end of FY 2024/25.  \uf0b7 The total cumulative disbursements to date include USD.11,404,967 from Donors and UGX. 8,188,870,165 as GoU counterpart funding with remaining balances of USD 5,969,411.81 and 811,129,835 respectively.  \uf0b7 I noted that all the thirty-four (34) planned outputs for Kawolo General Hospital had been achieved by the 10th year of the project. However, out of the twenty- two (22) planned outputs on refurbishment and equipping of Busolwe General Hospital, only three (3) had been fully implemented, sixteen (16) were partially implemented (on-going) while three (3) had not been implemented by the time of audit.  \uf0b7 The project had an approved budget of UGX.17.48Bn for the financial year 2022/23 out of which UGX.8.696Bn was available for expenditure thereby resulting in a shortfall of UGX.8.784Bn (representing 49.7% performance).  \uf0b7 Out of the total available funds of USD 19,803,666.63 only USD 12,595,945.78 had been spent resulting into unspent balance of USD 7,207,720.85 (representing an absorption level of 68.6%).  \uf0b7 I reviewed the implementation of the activities of the project and noted delays in the refurbishment, renovation, and construction of the contracted works."], ["Uganda  Support  to Municipal Infrastructure Development Project Additional Funding (USMID-AF)", "Private Sector Development", "Unqualified", "\uf0b7 Out of UGX.420.066Bn received by the project, only UGX.354.825Bn (84%) was spent resulting in unspent balance of UGX.65.241Bn (16%) which were swept back. \uf0b7 Eighty-six (86) activities worth UGX.72,792,143,424 were fully achieved.  \uf0b7 Seventy-nine (79) activities worth UGX.809,558,027,251 were yet to be achieved. \uf0b7 Sixteen (16) activities worth UGX.4,944,414,955 couldn\u2019t be assessed due to lack of clear targets.  \uf0b7 Government has not paid any commitment fees as required by the project guidelines.  \uf0b7 Study for the development of an integrated geospatial information framework and strategic business plan by M/S Center for Land Air and Space Solutions Ltd though fully paid for at UGX 797,600,000, and expected by 30/6/2023, had not been completed by December 2023  \uf0b7 Contract for the development of a comprehensive valuation professionalization framework fully paid for at UGX 275,884,000, and expected by 30/6/2023, by December 2023 was not completed."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 600, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Retirement Benefits Regulatory Authority (URBRA)", "Private sector development", "Unqualified", "\uf0b7 Although the entity received all the approved budget for the FY of UGX.13.625Bn, absorption was 97% worth UGX.13.181Bn, leaving UGX.0.444Bn unabsorbed.  \uf0b7 Eleven (11) outputs with one hundred thirty-six (136) activities worth UGX.11.687Bn were partially implemented. Out of the one hundred thirty-six (136) activities, the entity fully implemented one hundred (100) activities; thirteen (13) activities were partially implemented, while twenty-three (23) activities remained unimplemented.  \uf0b7 I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.21.51Bn budgeted and approved wage funds for the four financial years, only UGX.20.89Bn was utilised, giving rise to unspent balances amounting to UGX.0.620Bn. Unspent balances imply the entity over estimated its wage budget over the period under review.  \uf0b7 URBRA is not enrolled on the IPPS/HCM system operated by Ministry of Public Service. Failure to enroll the entity on IPPS/HCM undermines the full utilisation of the HCM investment, accountability, transparency and improved service delivery that is intended to be achieved through automation of human resource processes."], "type": "table"}}, {"content": "600", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 600, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Uganda Skills Development Project PSFU Component (IDA CREDIT 56120-UG  - PROJECT ID P145309)", "Human Capital Development", "Unqualified", "\uf0b7 I noted that the donor had released 99.8% of all the project funds they had ear marked for the activities under Private Sector Foundation Uganda\u2013SDF Project, however some activities were not fully implemented.  \uf0b7 I reviewed all forty-two (42) activities of UGX 83,077,222,310 and noted that the targets for thirty-eight activities (38) of UGX.82,951,730,258 were achieved, while four (4) activities were partially implemented."], ["Uganda Tourism Board", "Tourism Development", "Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX.0.28Bn during the year under review of which UGX.0.20Bn was collected, representing an overall performance of 72% of the planned collection target.  \uf0b7 The entity had an approved budget of UGX.26.451 Bn from its one program out of which UGX.18.885 Bn was warranted resulting in a shortfall of UGX.7.566 Bn representing an overall performance of 71.40%.  \uf0b7 Out of the total release of UGX.18.885Bn availed to the entity during the year, UGX.17.960Bn was utilized resulting in unutilized warrants of UGX.0.925 Bn representing 95.10% utilization.  \uf0b7 The strategic plan 2020/21-2024/25 forecasts indicated a 45.85% variance in the funding requirements for the year under review.  \uf0b7 Out of 80 approved positions, a total of 36 positions were filled leaving a gap of 44 vacant positions, which negatively affects service delivery.  \uf0b7 The Uganda Tourism Board was implementing an organizational structure, salary structure, and Human Resource policy that had not been approved by the Ministry of Public Service contrary to the Public Service requirements."], ["Uganda Virus Research Institute (UVRI)", "Human capital development", "Unqualified", "\uf0b7 The Institute failed to collect any NTR out of UGX.0.56Bn that it had budgeted to collect.  \uf0b7 Out of the total warrants of UGX.10.578Bn availed to the entity during the year, only UGX.10.348Bn was utilized resulting into un-utilized warrants of UGX.0.23Bn representing 97.8% utilization.  \uf0b7 A total of 7 staff on the Institute\u2019s payroll for the month of February 2023 did not appear for the headcount. The Institute had paid them a total of UGX.55,312,997 without working.  \uf0b7 A total of 19 employees on the payroll had inconsistencies in their names and dates of birth captured in the payroll and data captured by NIRA on the National IDs.  \uf0b7 A total of 17 individuals were underpaid by UGX.35,986,738 during the period of review.  \uf0b7 A total of UGX.566,540,898 released for wages, was not utilized during financial years 2019/20 to 2022/23."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 601, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Retirement Benefits Regulatory Authority (URBRA)", "Private sector development", "Unqualified", "\uf0b7 Although the entity received all the approved budget for the FY of UGX.13.625Bn, absorption was 97% worth UGX.13.181Bn, leaving UGX.0.444Bn unabsorbed.  \uf0b7 Eleven (11) outputs with one hundred thirty-six (136) activities worth UGX.11.687Bn were partially implemented. Out of the one hundred thirty-six (136) activities, the entity fully implemented one hundred (100) activities; thirteen (13) activities were partially implemented, while twenty-three (23) activities remained unimplemented.  \uf0b7 I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.21.51Bn budgeted and approved wage funds for the four financial years, only UGX.20.89Bn was utilised, giving rise to unspent balances amounting to UGX.0.620Bn. Unspent balances imply the entity over estimated its wage budget over the period under review.  \uf0b7 URBRA is not enrolled on the IPPS/HCM system operated by Ministry of Public Service. Failure to enroll the entity on IPPS/HCM undermines the full utilisation of the HCM investment, accountability, transparency and improved service delivery that is intended to be achieved through automation of human resource processes."], "type": "table"}}, {"content": [["Uganda Skills Development Project PSFU Component (IDA CREDIT 56120-UG  - PROJECT ID P145309)", "Human Capital Development", "Unqualified", "\uf0b7 I noted that the donor had released 99.8% of all the project funds they had ear marked for the activities under Private Sector Foundation Uganda\u2013SDF Project, however some activities were not fully implemented.  \uf0b7 I reviewed all forty-two (42) activities of UGX 83,077,222,310 and noted that the targets for thirty-eight activities (38) of UGX.82,951,730,258 were achieved, while four (4) activities were partially implemented."], ["Uganda Tourism Board", "Tourism Development", "Unqualified", "\uf0b7 The entity budgeted to collect NTR of UGX.0.28Bn during the year under review of which UGX.0.20Bn was collected, representing an overall performance of 72% of the planned collection target.  \uf0b7 The entity had an approved budget of UGX.26.451 Bn from its one program out of which UGX.18.885 Bn was warranted resulting in a shortfall of UGX.7.566 Bn representing an overall performance of 71.40%.  \uf0b7 Out of the total release of UGX.18.885Bn availed to the entity during the year, UGX.17.960Bn was utilized resulting in unutilized warrants of UGX.0.925 Bn representing 95.10% utilization.  \uf0b7 The strategic plan 2020/21-2024/25 forecasts indicated a 45.85% variance in the funding requirements for the year under review.  \uf0b7 Out of 80 approved positions, a total of 36 positions were filled leaving a gap of 44 vacant positions, which negatively affects service delivery.  \uf0b7 The Uganda Tourism Board was implementing an organizational structure, salary structure, and Human Resource policy that had not been approved by the Ministry of Public Service contrary to the Public Service requirements."], ["Uganda Virus Research Institute (UVRI)", "Human capital development", "Unqualified", "\uf0b7 The Institute failed to collect any NTR out of UGX.0.56Bn that it had budgeted to collect.  \uf0b7 Out of the total warrants of UGX.10.578Bn availed to the entity during the year, only UGX.10.348Bn was utilized resulting into un-utilized warrants of UGX.0.23Bn representing 97.8% utilization.  \uf0b7 A total of 7 staff on the Institute\u2019s payroll for the month of February 2023 did not appear for the headcount. The Institute had paid them a total of UGX.55,312,997 without working.  \uf0b7 A total of 19 employees on the payroll had inconsistencies in their names and dates of birth captured in the payroll and data captured by NIRA on the National IDs.  \uf0b7 A total of 17 individuals were underpaid by UGX.35,986,738 during the period of review.  \uf0b7 A total of UGX.566,540,898 released for wages, was not utilized during financial years 2019/20 to 2022/23."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 601, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Retirement Benefits Regulatory Authority (URBRA)", "Private sector development", "Unqualified", "\uf0b7 Although the entity received all the approved budget for the FY of UGX.13.625Bn, absorption was 97% worth UGX.13.181Bn, leaving UGX.0.444Bn unabsorbed.  \uf0b7 Eleven (11) outputs with one hundred thirty-six (136) activities worth UGX.11.687Bn were partially implemented. Out of the one hundred thirty-six (136) activities, the entity fully implemented one hundred (100) activities; thirteen (13) activities were partially implemented, while twenty-three (23) activities remained unimplemented.  \uf0b7 I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.21.51Bn budgeted and approved wage funds for the four financial years, only UGX.20.89Bn was utilised, giving rise to unspent balances amounting to UGX.0.620Bn. Unspent balances imply the entity over estimated its wage budget over the period under review.  \uf0b7 URBRA is not enrolled on the IPPS/HCM system operated by Ministry of Public Service. Failure to enroll the entity on IPPS/HCM undermines the full utilisation of the HCM investment, accountability, transparency and improved service delivery that is intended to be achieved through automation of human resource processes."], "type": "table"}}, {"content": "601", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 601, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Out of 231 approved positions, a total of 71 positions were filled leaving a gap of 160 vacant positions as per the establishment.  \uf0b7 Two contracts to NEC for construction of extension of a Clinic and renovation of a residential house worth 1,199,423,143 were awarded without Solicitor General\u2019s approval", null, null], ["Uganda Warehouse Receipt Systems Authority (UWRSA)", "Private Sector Development", "Unqualified", "\uf0b7 The entity did not budget to collect NTR during the year. However, by the end of the year, the entity had realised UGX.3.1Mn. However, given its mandate which involves offering services that attract NTR such as; (a) to license warehouses; (b) to license warehouse keepers; (c) to license warehouse inspectors; and (d) to issue negotiable warehouse receipts books, the entity is yet to tap into this potential.  \uf0b7 The Authority had an approved Budget of UGX.15.07Bn out of which UGX.7Bn was warranted, resulting into a shortfall of UGX.8.07Bn (46.5%) of the approved budget. However, during the financial year the Authority spent UGX.13.13Bn which was UGX.6.14Bn in excesses of the total warrants representing 187% utilization. The excess funds were obtained from the unspent balance from the prior financial year 2021-2022, that was subsequently included by management as part of the funds available for spending in the financial year under review, without appropriate authority.  \uf0b7 Despite the Authority being in existence for over five years, it had not implemented key deliverables relating to its mandate which include licensing of warehouses, warehouse keepers and issuing of negotiable warehouse receipts books."], ["Uganda Wildlife Authority  (UWA)", "Tourism Development", "Qualified", "\uf0b7 I did not obtain all the information I required to audit the Gorilla and Chimpanzee booking and reservation process to enable me fully satisfy myself about the accuracy of information reported by Management on revenue collected over the year. \uf0b7 The Authority spent beyond the approved budget limit, because extra funds from collections were spent on payment of fines and penalty levied by URA. UGX.4.77Bn spent arising from the tax audit of UWA revenue was not in any budget item and was incurred without authority of the Secretary to the Treasury who allocated the ceiling of UGX.106.75Bn. \uf0b7 Twenty-one (21) outputs with seventy-nine (79) activities worth UGX.9.77Bn were partially implemented. Out of the seventy-nine (79) activities, the entity fully implemented forty-six (46) activities; twenty-nine (29) activities were partially implemented, while four (04) activities remained unimplemented."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 602, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Retirement Benefits Regulatory Authority (URBRA)", "Private sector development", "Unqualified", "\uf0b7 Although the entity received all the approved budget for the FY of UGX.13.625Bn, absorption was 97% worth UGX.13.181Bn, leaving UGX.0.444Bn unabsorbed.  \uf0b7 Eleven (11) outputs with one hundred thirty-six (136) activities worth UGX.11.687Bn were partially implemented. Out of the one hundred thirty-six (136) activities, the entity fully implemented one hundred (100) activities; thirteen (13) activities were partially implemented, while twenty-three (23) activities remained unimplemented.  \uf0b7 I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.21.51Bn budgeted and approved wage funds for the four financial years, only UGX.20.89Bn was utilised, giving rise to unspent balances amounting to UGX.0.620Bn. Unspent balances imply the entity over estimated its wage budget over the period under review.  \uf0b7 URBRA is not enrolled on the IPPS/HCM system operated by Ministry of Public Service. Failure to enroll the entity on IPPS/HCM undermines the full utilisation of the HCM investment, accountability, transparency and improved service delivery that is intended to be achieved through automation of human resource processes."], "type": "table"}}, {"content": "602", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 602, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 I reviewed the payroll budgets and actual expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.137.97Bn budgeted and approved wage funds for the four financial years, only UGX.134.332Bn was spent giving rise to unspent balances amounting to UGX.3.637Bn. \uf0b7 The Authority has not undertaken any assessment and/or revaluation of its assets for more than five (5) years despite having various assets still in use, but whose values have been depreciated to zero value in the asset register. \uf0b7 Total payables of UGX.49.526Bn were reported in the statement of financial position, out of which UGX.9.16Bn has been outstanding for more than one year. \uf0b7 Trade receivables have decreased to UGX.5.298Bn from previous year figure of UGX.5.546Bn. However, the outstanding amount is still high and has been outstanding for more than a year. \uf0b7 UWA had only disbursed UGX.4.785Bn in respect of revenue sharing for the surrounding communities in National parks, leaving a balance of UGX.7.44Bn undisbursed. \uf0b7 UGX.462Mn paid out as administrative advances, remained unaccounted for. There were no supporting documents while some of the payment vouchers were missing. \uf0b7 During the financial year, the Authority did not implement ten (10) planned procurements valued at UGX.7.371Bn. This delays service delivery.", null, null], ["Uganda Wildlife Education Center (UWEC)", "Tourism Development", "Unqualified", "\uf0b7 According to the approved NTR estimates for the FYR 2022/2023, the entity budgeted to collect UGX.3.2Bn during the year. However, by the end of the year UGX.3.9Bn had been collected representing a 122% performance.  \uf0b7 I assessed the implementation of thirty-two (32) outputs that had been fully quantified with a total of forty-Five (45) activities worth UGX.11.932Bn and noted that thirteen (13) outputs with twenty (20) activities worth UGX.8.497Bn were partially implemented and one (1) output with One (1) activity worth a budget of UGX.228Bn was not implemented at all.  \uf0b7 Out of 114 approved positions, a total of 91 positions were filled leaving a gap of 23 vacant positions. Understaffing leads to employees getting overwhelmed with the workload, leading to stress and poor performance levels hence reduced productivity."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 603, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Retirement Benefits Regulatory Authority (URBRA)", "Private sector development", "Unqualified", "\uf0b7 Although the entity received all the approved budget for the FY of UGX.13.625Bn, absorption was 97% worth UGX.13.181Bn, leaving UGX.0.444Bn unabsorbed.  \uf0b7 Eleven (11) outputs with one hundred thirty-six (136) activities worth UGX.11.687Bn were partially implemented. Out of the one hundred thirty-six (136) activities, the entity fully implemented one hundred (100) activities; thirteen (13) activities were partially implemented, while twenty-three (23) activities remained unimplemented.  \uf0b7 I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.21.51Bn budgeted and approved wage funds for the four financial years, only UGX.20.89Bn was utilised, giving rise to unspent balances amounting to UGX.0.620Bn. Unspent balances imply the entity over estimated its wage budget over the period under review.  \uf0b7 URBRA is not enrolled on the IPPS/HCM system operated by Ministry of Public Service. Failure to enroll the entity on IPPS/HCM undermines the full utilisation of the HCM investment, accountability, transparency and improved service delivery that is intended to be achieved through automation of human resource processes."], "type": "table"}}, {"content": "603", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 603, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 The contract for the Development and Operationalization of the online Booking, ticketing system and commissioning/installation of the Pedestrian/Car Access control at UWEC was awarded in the financial year 2021-2022 at contract price of UGX.515Mn for period of six months, However, I noted the that the contract period had elapsed but the system had not been commissioned with the software development still incomplete and the civil works were incomplete with the car access not installed at the gate. The pedestrian access was not in use since the system that is supposed to operate it was incomplete.  \uf0b7 During review of the procurement plan, it was noted that four (4) procurements with an estimated cost of UGX.2.444Bn remained unimplemented by 30th June 2023.", null, null], ["Uganda Wildlife Research and Training Institute (UWRTI)", "Human Capital Development", "Unqualified", "\uf0b7 The entity budgeted to collect UGX.0.495Bn, as Student fees and consultancy services during the year under review. However, by the end of the year, UGX.0.628Bn had been collected representing a 127% performance.  \uf0b7 The entity had a budget of UGX.3.98Bn for which UGX.4.16Bn was realized representing a 105% performance.  \uf0b7 Out of 27 employees on the Uganda Wildlife Research and Training Institute (UWRTI) February 2023 salary payroll, a total of 27 (100%) were fully verified.  \uf0b7 21 staff who were appointed by the Ministry of Public Service when the Institute was a department under the Ministry of Tourism and Antiquities, are still on the Ministry\u2019s payroll.  \uf0b7 One individual was on both the UWRTI payroll and Mountains of the Moon University payroll. The staff was appointed to UWRTI as a Principal Wildlife Research Officer effective 1st February 2021 for three years with a gross salary of UGX.3Mn per month and later appointed at Mountains of the Moon University as an Associate Professor.  \uf0b7 UWRTI had funds totaling to UGX.0.24Bn as of 30th June 2023 on Stanbic Bank - Fees Account. The funds were not remitted to the Consolidated Fund."], ["UNDP Funded Project  - Building Resilient Communities, Wetland Ecosystems and Associated", "Climate Change, Natural Resources, Environment and Water Management Development Programme", "Unqualified", "\uf0b7 No significant matters to report on."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 604, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Retirement Benefits Regulatory Authority (URBRA)", "Private sector development", "Unqualified", "\uf0b7 Although the entity received all the approved budget for the FY of UGX.13.625Bn, absorption was 97% worth UGX.13.181Bn, leaving UGX.0.444Bn unabsorbed.  \uf0b7 Eleven (11) outputs with one hundred thirty-six (136) activities worth UGX.11.687Bn were partially implemented. Out of the one hundred thirty-six (136) activities, the entity fully implemented one hundred (100) activities; thirteen (13) activities were partially implemented, while twenty-three (23) activities remained unimplemented.  \uf0b7 I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.21.51Bn budgeted and approved wage funds for the four financial years, only UGX.20.89Bn was utilised, giving rise to unspent balances amounting to UGX.0.620Bn. Unspent balances imply the entity over estimated its wage budget over the period under review.  \uf0b7 URBRA is not enrolled on the IPPS/HCM system operated by Ministry of Public Service. Failure to enroll the entity on IPPS/HCM undermines the full utilisation of the HCM investment, accountability, transparency and improved service delivery that is intended to be achieved through automation of human resource processes."], "type": "table"}}, {"content": "604", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 604, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Catchments in Uganda Implemented  by  the Ministry of Water  & Environment", "", "", ""], ["UNDP Funded Project  - Fostering Sustainability and Resilience for  Food Security  in Karamoja Sub Region Implemented  by  Ministry  of Agriculture, Animal Industry and Fisheries", "Agro-Industrialization Programme", "Unqualified", "\uf0b7 I noted delays exceeding 7 months in the submission of work plans by the implementing partner to the funder for consideration and approval leading to late disbursement of funds. \uf0b7 I further noted that there was UGX.4,763,521,042 not returned to UNDP in line with the funding agreements."], ["UNDP Funded Project  of Enhancing Conjunctive Management of Surface  and Groundwater Resources in Selected Transboundary Aquifers Implemented  by  the Nile Basin Initiative", "", "Unqualified", "\uf0b7 No significant matter to report on."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 605, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Retirement Benefits Regulatory Authority (URBRA)", "Private sector development", "Unqualified", "\uf0b7 Although the entity received all the approved budget for the FY of UGX.13.625Bn, absorption was 97% worth UGX.13.181Bn, leaving UGX.0.444Bn unabsorbed.  \uf0b7 Eleven (11) outputs with one hundred thirty-six (136) activities worth UGX.11.687Bn were partially implemented. Out of the one hundred thirty-six (136) activities, the entity fully implemented one hundred (100) activities; thirteen (13) activities were partially implemented, while twenty-three (23) activities remained unimplemented.  \uf0b7 I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.21.51Bn budgeted and approved wage funds for the four financial years, only UGX.20.89Bn was utilised, giving rise to unspent balances amounting to UGX.0.620Bn. Unspent balances imply the entity over estimated its wage budget over the period under review.  \uf0b7 URBRA is not enrolled on the IPPS/HCM system operated by Ministry of Public Service. Failure to enroll the entity on IPPS/HCM undermines the full utilisation of the HCM investment, accountability, transparency and improved service delivery that is intended to be achieved through automation of human resource processes."], "type": "table"}}, {"content": "605", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 605, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["UNFPA FUNDED PROGRAMME (UGA09WYP/SR H/GBV) Implemented  by Ministry of Education  and Sports", "Human Capital Development Programme", "Unqualified", "\uf0b7 There were no reportable issues."], ["UNFPA Funded Programme (UGA09GBV/PG UG12) Implemented  by Ministry of Gender Labour and  Social Development", "Community Mobilization and Mindset Change Governance and Security Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues."], ["UNFPA Funded Programme (UGA09WYP/SR H/GBV) Implemented BY The Ministry of Health", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues."], ["UNFPA Funded Programme (UGA09WYP/SR H/GBV) Implemented  by Ministry of Justice  and Constitutional Affairs", "Governance and Security", "Unqualified", "\uf0b7 There were no reportable issues."], ["UNFPA Funded Programme (UGA09DPD/PG UG01) Implemented", "Community Mobilization and Mindset Change Human Capital Development", "Unqualified", "There were no reportable issues."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 606, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Retirement Benefits Regulatory Authority (URBRA)", "Private sector development", "Unqualified", "\uf0b7 Although the entity received all the approved budget for the FY of UGX.13.625Bn, absorption was 97% worth UGX.13.181Bn, leaving UGX.0.444Bn unabsorbed.  \uf0b7 Eleven (11) outputs with one hundred thirty-six (136) activities worth UGX.11.687Bn were partially implemented. Out of the one hundred thirty-six (136) activities, the entity fully implemented one hundred (100) activities; thirteen (13) activities were partially implemented, while twenty-three (23) activities remained unimplemented.  \uf0b7 I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.21.51Bn budgeted and approved wage funds for the four financial years, only UGX.20.89Bn was utilised, giving rise to unspent balances amounting to UGX.0.620Bn. Unspent balances imply the entity over estimated its wage budget over the period under review.  \uf0b7 URBRA is not enrolled on the IPPS/HCM system operated by Ministry of Public Service. Failure to enroll the entity on IPPS/HCM undermines the full utilisation of the HCM investment, accountability, transparency and improved service delivery that is intended to be achieved through automation of human resource processes."], "type": "table"}}, {"content": "606", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 606, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["by  National Population Council", "", "", ""], ["UNFPA Funded Programme (UGA09WYP/SR H/GBV) Implemented  by  Uganda Bureau  of Statistics", "Development Plan Implementation", "Unqualified", "There were no reportable issues."], ["Upgrading of Rwekunye \u2013 Apac \u2013 Lira Acholibur Road project", "Integrated Transport Infrastructure & Services", "Unqualified", "\u2022 Out of the total budget of UGX.164,434,164,130 for the year 2022/2023, only UGX.125,575,383,403. (76.4%) was received, resulting in shortfall of UGX.38,858,780,727.  \u2022 Out of the available funds for spending of UGX.108,877,184,116, a total of UGX.108,840,603,609 was spent during the year leaving un-spent balance of UGX.36,580,507. This represents the absorption rate of 99.97%.  \u2022 Out of the planned acquisition of 1157.82 hectares of land for the project, only 872.743 hectares were acquired representing 75.38% land acquisition status.  \u2022 I reviewed the project progress status and established that Lot 1 physical progress was 22.33% against the planned physical progress of 84.83% and Lot 2, had a physical progress of 29.10% and the contractor has not submitted a well-resourced program of works to establish the planned quantities and progress.  \u2022 There is limited access to Right of Way (ROW) for certain road sections which has hindered the timely completion of the road works.  \uf0b7 I noted that acquisition of titles for the acquired land for which compensation had been made is still in process."], ["Using Mobile Technologies to Prevent Vulnerable Mothers From COVID 19 in Rural South Western Uganda (Mobile Mom Care) Project of", "Human Capital Development", "Unqualified", "\uf0b7 There were no reportable issues."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 607, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Retirement Benefits Regulatory Authority (URBRA)", "Private sector development", "Unqualified", "\uf0b7 Although the entity received all the approved budget for the FY of UGX.13.625Bn, absorption was 97% worth UGX.13.181Bn, leaving UGX.0.444Bn unabsorbed.  \uf0b7 Eleven (11) outputs with one hundred thirty-six (136) activities worth UGX.11.687Bn were partially implemented. Out of the one hundred thirty-six (136) activities, the entity fully implemented one hundred (100) activities; thirteen (13) activities were partially implemented, while twenty-three (23) activities remained unimplemented.  \uf0b7 I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.21.51Bn budgeted and approved wage funds for the four financial years, only UGX.20.89Bn was utilised, giving rise to unspent balances amounting to UGX.0.620Bn. Unspent balances imply the entity over estimated its wage budget over the period under review.  \uf0b7 URBRA is not enrolled on the IPPS/HCM system operated by Ministry of Public Service. Failure to enroll the entity on IPPS/HCM undermines the full utilisation of the HCM investment, accountability, transparency and improved service delivery that is intended to be achieved through automation of human resource processes."], "type": "table"}}, {"content": "607", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 607, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Mbarara University of Science And Technology (MUST)", "", "", ""], ["Voices-MUST Project for the 12  months Period ended 16th August, 2022", "Human Capital Development", "Unqualified", "\uf0b7 According to the approved budget, the entity was supposed to receive USD.140,800 out of which USD.83,673, representing 59% of the budget was received resulting in a shortfall of USD.57,127 (41%).  \uf0b7 I noted that out of USD.87,324 available funds, USD.35,954 (UGX.125,328,794) was spent representing an absorption level of 41%, leaving a balance of USD.51,370 (UGX.179,628,165) (59%) unspent.  \uf0b7 I observed that MUST Voices Project had excess payments on items of salaries, travel, and indirect costs, worth USD.4,286.  \uf0b7 I noted that all the employees were paid monthly salary from MUST Voices project to a tune UGX.81,229,629 (USD.23,303), yet they were full time employees of the University."], ["Water Supply and Sanitation in  Refugee Hosting Communities in Northern Uganda Funded By  (KFW) Project", "Human Capital Development", "Unqualified", "\uf0b7 Whereas the concept note was prepared for the project against the development committee guidelines, there was no evidence of approval from PS/ST.  \uf0b7 Although the project profile was prepared by the Accounting Officer for this project, there was no evidence of approval from the Development committee before the project was operationalised by the entity.  \uf0b7 Out of the budgeted revenue of UGX. 45.764Bn only UGX. 20.862Bn (45.6%) was received. Out of the total available funds of UGX.33.96Bn only UGX. 23.96Bn was spent resulting in unspent balance of UGX.10Bn representing absorption level of 70.1%."], ["Yumbe Referral Hospital", "Human Capital Development", "Unqualified", "\uf0b7 According to the approved budget, the Yumbe RRH did not plan to collect Non-Tax Revenue. However, by the end of the year UGX. 0.045Bn had been collected. Failure to plan for the collection of Non-Tax Revenue makes it difficult to measure and assess the performance of the revenue.  \uf0b7 Out of the total warrants of UGX. 10.2Bn availed during the year, UGX.8.5 Bn was utilized by the hospital resulting in un-utilized warrants of UGX.1.7 Bn representing utilization of 83%  \uf0b7 The hospital an approved wage budget of UGX.4.64Bn that was fully warranted out of which 2.97Bn representing utilization of 64%. The unutilised funds related to salaries, pension and gratuity."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 608, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Retirement Benefits Regulatory Authority (URBRA)", "Private sector development", "Unqualified", "\uf0b7 Although the entity received all the approved budget for the FY of UGX.13.625Bn, absorption was 97% worth UGX.13.181Bn, leaving UGX.0.444Bn unabsorbed.  \uf0b7 Eleven (11) outputs with one hundred thirty-six (136) activities worth UGX.11.687Bn were partially implemented. Out of the one hundred thirty-six (136) activities, the entity fully implemented one hundred (100) activities; thirteen (13) activities were partially implemented, while twenty-three (23) activities remained unimplemented.  \uf0b7 I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.21.51Bn budgeted and approved wage funds for the four financial years, only UGX.20.89Bn was utilised, giving rise to unspent balances amounting to UGX.0.620Bn. Unspent balances imply the entity over estimated its wage budget over the period under review.  \uf0b7 URBRA is not enrolled on the IPPS/HCM system operated by Ministry of Public Service. Failure to enroll the entity on IPPS/HCM undermines the full utilisation of the HCM investment, accountability, transparency and improved service delivery that is intended to be achieved through automation of human resource processes."], "type": "table"}}, {"content": "608", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 608, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Yumbe RRH had 125 employees on the HCM payroll of which 122 (98%) were fully verified, 2 (2%) partially verified and 1 staff did not show up.  \uf0b7 A total of 26 employees on the payroll had inconsistencies in their dates of birth, captured in the payroll and data captured by NIRA on the National IDs.  \uf0b7 There was under-remittance of UGX 0.146Bn of statutory deductions that were made by Yumbe RRH during the period.  \uf0b7 Out of 555 approved positions, a total of 132 (24%) positions were filled leaving a gap of 423 (76%) vacant positions.  \uf0b7 deliveries worth UGX.0.86Bn out of the total funds released to NMS of UGX. 916,244,052 were not made. Non-delivery of drugs affects service delivery.", null, null], ["Fisheries Training Institute (FTI)", "Agro-Industrialization", "Unqualified", "\uf0b7 The Institute had an approved NTR budget of 1.45Bn which was all collected. Similarly, all the approved GOU budget of UGX.1.68Bn was availed to the entity.  \uf0b7 Out of the total warrants/revenue of UGX.3.128Bn availed/received during the year, UGX.2.359Bn was utilized resulting in un-utilized funds of UGX.0.769Bn representing 75.41% utilization.  \uf0b7 I sampled five (05) activities with a total budget of UGX.0.94Bn for assessment which was 44.4% of the total approved budget and noted that all of them were not quantified to enable assessment of performance.  \uf0b7 A total of UGX.54.158Mn was still outstanding in fees dues from several students at Fisheries Training Institute (FTI). Comparatively, last financial year, management reported uncollected fees worth UGX.78.181Mn representing a 31% reduction in the level of outstanding fees from the Institute.  \uf0b7 Activities such as procuring and delivery of laboratory equipment, fish cages, computers, hatchery materials, e-learning units, fish production tanks, brood stock (stocking) among others were not implemented due to delays in the procurement process."], ["Fisheries Training Institute for the financial year ended 30th June 2022", "Agro-Industrialization", "Unqualified", "\uf0b7 The Comparatives for goods and services in the financial statements were misstated by UGX.5,110,844,464 arising out of unaccounted for funds worth UGX.3,613,430,572 and doubtful supplies worth UGX.1,497,413,892 made in the financial year 2020/2021.  \uf0b7 The Institute owns and holds land comprised in plot 5 Fisheries close, LRV 4407 Folio 12 which had previously been issued to a private developer (M/s Masindi Hotel"]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 609, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Retirement Benefits Regulatory Authority (URBRA)", "Private sector development", "Unqualified", "\uf0b7 Although the entity received all the approved budget for the FY of UGX.13.625Bn, absorption was 97% worth UGX.13.181Bn, leaving UGX.0.444Bn unabsorbed.  \uf0b7 Eleven (11) outputs with one hundred thirty-six (136) activities worth UGX.11.687Bn were partially implemented. Out of the one hundred thirty-six (136) activities, the entity fully implemented one hundred (100) activities; thirteen (13) activities were partially implemented, while twenty-three (23) activities remained unimplemented.  \uf0b7 I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.21.51Bn budgeted and approved wage funds for the four financial years, only UGX.20.89Bn was utilised, giving rise to unspent balances amounting to UGX.0.620Bn. Unspent balances imply the entity over estimated its wage budget over the period under review.  \uf0b7 URBRA is not enrolled on the IPPS/HCM system operated by Ministry of Public Service. Failure to enroll the entity on IPPS/HCM undermines the full utilisation of the HCM investment, accountability, transparency and improved service delivery that is intended to be achieved through automation of human resource processes."], "type": "table"}}, {"content": "609", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 609, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "Ltd) by the Municipality. Despite cancellation of the lease by Entebbe Municipality in 2013, at the time of audit (2023), ownership was yet to revert to FTI.  \uf0b7 The institute had dilapidated infrastructure and non-functional equipment such as fish aquarium, the boat yard among others. Similarly, a number of staff houses were still roofed with asbestos iron sheets, which presents a health risk to staff.", null, null], ["German Refugee Response Fund (GRRF) Project \u2013  The Scaled-Up Sustainable Domestic Water Supply  and Sanitation Service Infrastructure  in Rhino Camp Refugee Settlement, Arua District, Northern Uganda", "Public Sector Transformation", "Unqualified", "\uf0b7 No Material Reportable Issues"], ["Integrated Biorepository of H3africa  Uganda (Ibrh3au) Project  of Makerere University Ended 31st May, 2021", "Human Capital Development", "Unqualified", "USD 420,153.84 was spent out of total available funds of USD 1,218,222.19, resulting into unspent balance of USD 798,068.35, representing an absorption level of 34.5%."], ["Integrated Biorepository of H3Africa", "Human Capital Development", "Unqualified", "\uf0b7 Management budgeted to spend USD 1,475,169.72 but received USD 1,612,772.28 resulting in funds available to spend of USD.2,410,840.63."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 610, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Retirement Benefits Regulatory Authority (URBRA)", "Private sector development", "Unqualified", "\uf0b7 Although the entity received all the approved budget for the FY of UGX.13.625Bn, absorption was 97% worth UGX.13.181Bn, leaving UGX.0.444Bn unabsorbed.  \uf0b7 Eleven (11) outputs with one hundred thirty-six (136) activities worth UGX.11.687Bn were partially implemented. Out of the one hundred thirty-six (136) activities, the entity fully implemented one hundred (100) activities; thirteen (13) activities were partially implemented, while twenty-three (23) activities remained unimplemented.  \uf0b7 I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.21.51Bn budgeted and approved wage funds for the four financial years, only UGX.20.89Bn was utilised, giving rise to unspent balances amounting to UGX.0.620Bn. Unspent balances imply the entity over estimated its wage budget over the period under review.  \uf0b7 URBRA is not enrolled on the IPPS/HCM system operated by Ministry of Public Service. Failure to enroll the entity on IPPS/HCM undermines the full utilisation of the HCM investment, accountability, transparency and improved service delivery that is intended to be achieved through automation of human resource processes."], "type": "table"}}, {"content": "610", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 610, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Uganda (IBRH3AU, Grant No.5u24hg007 05109\\) Ended 31st May, 2022", "", "", "\uf0b7 Of the funds available to spend, only USD 1,015,938.34 was spent, leaving USD 1,394,902.29 (58%) unspent.  \uf0b7 Staff performance evaluation was not carried out; as evidenced by lack of performance evaluation reports."], ["MUST MACT Project for the period 1st June 2020 to 31st May 2021", "Human Capital Development", "Qualified", "\uf0b7 A total amount of GBP 59,861 was spent out of the total available funds of GBP 65,941, representing an absorption level of 91%, leaving a balance of GBP 6,080 (09%) unspent.  \uf0b7 The Project had excess payments on an item of personnel, worth GBP 1,063.57.  \uf0b7 Management did not disclose GBP 6,168.31 received from the London School of Hygiene and Tropical Medicine.  \uf0b7 The Principal Investigator was paid monthly salary from the MACT project to a tune USD. 28,848 despite being employed by the University (Government) and earning a monthly salary."], ["Makerere-SIDA Bilateral Research Program", "Human Capital Development", "Unqualified", "\uf0b7 No material Issues to report on"], ["Makerere University Center  for Health  and Population Research (MUCHAP) Company  30th June, 2022", "Human Capital Development", "Unqualified", "\uf0b7 Review of the budget and the statement of financial performance and notes indicated that management budgeted to receive UGX.634,250,016 but only realised UGX.251,272,793 (40%), leading to a shortfall of UGX.382,977,223 (60%).  \uf0b7 The Executive Director failed to convene Annual General Meetings in the period under review which may hamper the smooth management and governance of the Company."], ["Mbarara University of Science  and technology (For the period 1ST JUNE, 2020 TO 31ST  MAY, 2021)", "Human Capital Development", "Unqualified", "\uf0b7 Out of the available funds of USD.123,854; only USD.112,882 was spent representing an absorption level of 91% leaving unutilised amount of USD.10,972 (9%).  \uf0b7 The Principal Investigator was paid monthly salary from the CAD project to a tune of UGX.23,501,040, (USD.6,531) for the period under review despite being employed as a lecturer on permanent terms by MUST where he earns a salary."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 611, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Retirement Benefits Regulatory Authority (URBRA)", "Private sector development", "Unqualified", "\uf0b7 Although the entity received all the approved budget for the FY of UGX.13.625Bn, absorption was 97% worth UGX.13.181Bn, leaving UGX.0.444Bn unabsorbed.  \uf0b7 Eleven (11) outputs with one hundred thirty-six (136) activities worth UGX.11.687Bn were partially implemented. Out of the one hundred thirty-six (136) activities, the entity fully implemented one hundred (100) activities; thirteen (13) activities were partially implemented, while twenty-three (23) activities remained unimplemented.  \uf0b7 I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.21.51Bn budgeted and approved wage funds for the four financial years, only UGX.20.89Bn was utilised, giving rise to unspent balances amounting to UGX.0.620Bn. Unspent balances imply the entity over estimated its wage budget over the period under review.  \uf0b7 URBRA is not enrolled on the IPPS/HCM system operated by Ministry of Public Service. Failure to enroll the entity on IPPS/HCM undermines the full utilisation of the HCM investment, accountability, transparency and improved service delivery that is intended to be achieved through automation of human resource processes."], "type": "table"}}, {"content": "611", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 611, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["MOMS Project For The 12 Months\u2019 Period Ended 14TH August 2018", "Human Capital Development", "Unqualified", "\uf0b7 A total of USD.37,084 was spent out of available funds of USD.51,132, representing an absorption level of 73%, leaving a balance of USD.14,048 (27%) unspent."], ["MRI-NIH Must Project for the period ended 31st May 2021", "Human Capital Development", "Unqualified", "\uf0b7 I noted that a total amount of USD 50,680 (UGX.179,668,318) was spent out of USD.72,926 (UGX.259,028,906) representing an absorption level of 69%, leaving a balance of USD.22,245 (UGX.79,360,588) (31%) unspent.  \uf0b7 I observed that the Principal Investigator was paid monthly salary from the MRI NIH Project to a tune UGX.71,510,942 (USD.20,171.60) during the period under review yet he is a full time staff of the University."], ["MUST-TLD project for the period Ended 30th November 2021", "Human Capital Development", "Unqualified", "\uf0b7 The project budgeted had an approved budget of USD.20,169 (UGX.71,639,234), but only received USD.9,525 (UGX.33,833,881) representing 47% level of performance.  \uf0b7 Of the funds available to spend of USD.13,952, a total amount of USD.11,363 was spent representing an absorption level of 81%, leaving a balance of USD.2,695 (19%) unspent."], ["Non- Communicable Diseases Biomedical, Clinical, Epidemiological and Implementation Science Research  to Strengthen Evidence-Based Interventions, Policy  and Control  in Uganda  1st June 2019 To 31st May 2020", "Human Capital Development", "Unqualified", "\uf0b7 For the period under audit, the project budgeted to receive USD 245,890 but only USD 208,808 was received resulting into a shortfall of USD 37,082 (15.1%)  \uf0b7 Out of the total of USD 208,808 received during the year, only USD. 100,965.64 was expended resulting into unspent funds of USD. 107,842.36 (51.6%). The funds were meant for activities that were not fully implemented by the end of the financial year which included Publications, participant tuition fees and health insurance among others."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 612, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Retirement Benefits Regulatory Authority (URBRA)", "Private sector development", "Unqualified", "\uf0b7 Although the entity received all the approved budget for the FY of UGX.13.625Bn, absorption was 97% worth UGX.13.181Bn, leaving UGX.0.444Bn unabsorbed.  \uf0b7 Eleven (11) outputs with one hundred thirty-six (136) activities worth UGX.11.687Bn were partially implemented. Out of the one hundred thirty-six (136) activities, the entity fully implemented one hundred (100) activities; thirteen (13) activities were partially implemented, while twenty-three (23) activities remained unimplemented.  \uf0b7 I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.21.51Bn budgeted and approved wage funds for the four financial years, only UGX.20.89Bn was utilised, giving rise to unspent balances amounting to UGX.0.620Bn. Unspent balances imply the entity over estimated its wage budget over the period under review.  \uf0b7 URBRA is not enrolled on the IPPS/HCM system operated by Ministry of Public Service. Failure to enroll the entity on IPPS/HCM undermines the full utilisation of the HCM investment, accountability, transparency and improved service delivery that is intended to be achieved through automation of human resource processes."], "type": "table"}}, {"content": "612", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 612, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Mactunicable Diseases Biomedical, Clinical, Epidemiological and Implementation Science Research  to Strengthen Evidence-Based Interventions, Policy  and Control  in Uganda  1st June 2021 To 31st May 2021", "Human Capital Development", "Unqualified", "\uf0b7 A review of the Project funding revealed that out of the available project funds for spending of USD 265,410.36, only USD 227,370.38 was expended resulting into unspent funds of USD. 38,039.98"], ["Nagoya  Protocol  on Access  to Genetic Resources and Benefit Sharing in  Uganda (ABS) National Environment Management Authority (2020-2021)", "Human Capital Development", "Unqualified", "\uf0b7 Out of the expected cumulative donor disbursement of USD 830,813 only USD 748,324 was received representing 94% performance.  \uf0b7 I sampled fourteen (14) activities worth USD 830,813 and noted that targets for the fourteen (14) activities were yet to be achieved.  \uf0b7 Out of the USD 830,813 that was budgeted for the FY 2022/23, USD 748,324 was available for representing a 90% performance.  \uf0b7 Out of the total available funds of USD 748,324 only USD 166,577 was spent resulting in unspent balance of USD 581,747 representing an absorption level of 22%.  \uf0b7 The intended services for the project were not achieved as there was slow implementation of activities."], ["Nurturing Genomics and Bio-Informatics Research Capacity  in Africa (BRECA)", "Human Capital Development", "Unqualified", "\uf0b7 Out of the budgeted funds of USD.249,932, only USD.208, 836 was released resulting in under funding of USD.41,096 (16.4%)  \uf0b7 Out of the total funds of USD.208,836 received during the year, only USD.177,480.28 was expended resulting into unspent funds totalling to USD.31,355.72 (15%). The failure to utilize the released funds resulted into partial or non-implementation of planned activities, such as procurement of"]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 613, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Retirement Benefits Regulatory Authority (URBRA)", "Private sector development", "Unqualified", "\uf0b7 Although the entity received all the approved budget for the FY of UGX.13.625Bn, absorption was 97% worth UGX.13.181Bn, leaving UGX.0.444Bn unabsorbed.  \uf0b7 Eleven (11) outputs with one hundred thirty-six (136) activities worth UGX.11.687Bn were partially implemented. Out of the one hundred thirty-six (136) activities, the entity fully implemented one hundred (100) activities; thirteen (13) activities were partially implemented, while twenty-three (23) activities remained unimplemented.  \uf0b7 I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.21.51Bn budgeted and approved wage funds for the four financial years, only UGX.20.89Bn was utilised, giving rise to unspent balances amounting to UGX.0.620Bn. Unspent balances imply the entity over estimated its wage budget over the period under review.  \uf0b7 URBRA is not enrolled on the IPPS/HCM system operated by Ministry of Public Service. Failure to enroll the entity on IPPS/HCM undermines the full utilisation of the HCM investment, accountability, transparency and improved service delivery that is intended to be achieved through automation of human resource processes."], "type": "table"}}, {"content": "613", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 613, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Project  of Makerere University  1st September 2017 to 31st August 2018", "", "", "equipment, materials and supplies, and payment of Finance and Administrative Costs."], ["Nurturing Genomics and Bio-Informatics Research Capacity  in Africa (BRECA) Project  of Makerere University  1st September 2018 to 31st August 2019", "Human Capital Development", "Unqualified", "\uf0b7 Out of the available Project funds of USD.198,895.72, only USD.188,716.82 was expended resulting into unspent funds totalling to USD.10,178.90."], ["Nurturing Genomics and Bio-Informatics Research Capacity  in Africa (BRECA) Project  of Makerere University  1st September 2019 to 31st August 2020", "Human Capital Development", "Unqualified", "\uf0b7 Out of the available Project funds of USD 234,429.60 only USD 231,933.30 was expended resulting into unspent funds totalling to USD. 2,496.30."], ["Nurturing Genomics and Bio-Informatics Research Capacity  in", "Human Capital Development", "Unqualified", "\uf0b7 Out of the available Project funds for spending of USD.318,066.30, only USD.251,685.86 was expended resulting into unspent funds of USD.66,380.44. The under absorption of funds translates into underperformance since some activities were not implemented for example; procurement of materials and supplies, student travel for further studies and renovation of 3 blocks at Kasangati."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 614, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Retirement Benefits Regulatory Authority (URBRA)", "Private sector development", "Unqualified", "\uf0b7 Although the entity received all the approved budget for the FY of UGX.13.625Bn, absorption was 97% worth UGX.13.181Bn, leaving UGX.0.444Bn unabsorbed.  \uf0b7 Eleven (11) outputs with one hundred thirty-six (136) activities worth UGX.11.687Bn were partially implemented. Out of the one hundred thirty-six (136) activities, the entity fully implemented one hundred (100) activities; thirteen (13) activities were partially implemented, while twenty-three (23) activities remained unimplemented.  \uf0b7 I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.21.51Bn budgeted and approved wage funds for the four financial years, only UGX.20.89Bn was utilised, giving rise to unspent balances amounting to UGX.0.620Bn. Unspent balances imply the entity over estimated its wage budget over the period under review.  \uf0b7 URBRA is not enrolled on the IPPS/HCM system operated by Ministry of Public Service. Failure to enroll the entity on IPPS/HCM undermines the full utilisation of the HCM investment, accountability, transparency and improved service delivery that is intended to be achieved through automation of human resource processes."], "type": "table"}}, {"content": "614", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 614, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["Africa (BRECA) Project  of Makerere University  1st September 2020 to 31st August 2021", "", "", "\uf0b7 Finance and Administrative overheads of 8% of the budget worth USD.73,690 were not remitted to the University by the Project. These funds were to be used for renovating three blocks at Kasangati where Masters and PhD trainees in Bioinformatics were to be housed."], ["Oncology- MUST project for the 6-month Period ended 31st July 2016", "Human Capital Development", "unqualified", "\uf0b7 I observed that MUST Oncology Project had excess payment on an item of personnel costs, worth USD.474.42.  \uf0b7 A total amount of USD.11,337 (UGX.36,959,989) was spent out of USD.12,853 (UGX.41,897,716) representing an absorption level of 88%, leaving a balance of USD.1,515 (UGX.4,937,726) (12%) unspent."], ["PACO-MUST Project for the period ended 31st Dec 2021", "Human Capital Development", "Unqualified", "\uf0b7 I observed that MUST PACO Project had excess payments on items of personnel costs, worth USD.11,508 (UGX.40,637,625).  \uf0b7 An employee was paid monthly salary from MUST PACO Project to a tune UGX.19,450,800 (USD.5,508) during the period under review yet She is a full-time employee of the University."], ["Pandemic related Disruptions in HIV  \u201cCare among adolescents  and  young adults  living with  HIV (AYALWH) and the Potential For  Health Interventions\u201d Project for the period ended 6t September  2022", "Human Capital Development", "Unqualified", "\uf0b7 Out of the total budget of USD.60,000, only USD.43,787 73%) was realized, leading to a shortfall of USD.16,213 (27%).  \uf0b7 Out of the total amount received, only USD.28,051 (64%) was absorbed resulting into an under absorption of USD.15,736 (36%)."], ["RASA-MUST Project for the", "Human Capital Development", "Unqualified", "\uf0b7 According to the approved budget, the entity was supposed to receive USD.61,744 (UGX.217,414,208) out of which USD.44,415 (UGX.156,394,529) was received"]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 615, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Retirement Benefits Regulatory Authority (URBRA)", "Private sector development", "Unqualified", "\uf0b7 Although the entity received all the approved budget for the FY of UGX.13.625Bn, absorption was 97% worth UGX.13.181Bn, leaving UGX.0.444Bn unabsorbed.  \uf0b7 Eleven (11) outputs with one hundred thirty-six (136) activities worth UGX.11.687Bn were partially implemented. Out of the one hundred thirty-six (136) activities, the entity fully implemented one hundred (100) activities; thirteen (13) activities were partially implemented, while twenty-three (23) activities remained unimplemented.  \uf0b7 I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.21.51Bn budgeted and approved wage funds for the four financial years, only UGX.20.89Bn was utilised, giving rise to unspent balances amounting to UGX.0.620Bn. Unspent balances imply the entity over estimated its wage budget over the period under review.  \uf0b7 URBRA is not enrolled on the IPPS/HCM system operated by Ministry of Public Service. Failure to enroll the entity on IPPS/HCM undermines the full utilisation of the HCM investment, accountability, transparency and improved service delivery that is intended to be achieved through automation of human resource processes."], "type": "table"}}, {"content": "615", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 615, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["period ended 31st  March, 2022", "", "", "representing 72% of the budget, resulting in a shortfall of USD.17,329 (UGX.61,019,222) (28%).  \uf0b7 Some employees were paid monthly salary from MUST RASA Project to a tune UGX.124,009,608 (USD.35,218) during the period under review and yet the above staff were employed by MUST where they were also paid monthly salaries."], ["Reducing Climate Change Vulnerability of Local Communities in Uganda Through Ecosystems Based Adaptation (EBA)  in Wetlands and Forest Ecosystems Project (For the year ended 31st December 2021)", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "\uf0b7 The project was implemented without ever being in the Public Investment Plan (PIP).  \uf0b7 Out of the expected cumulative disbursement of UGX 2,452,138,031 only UGX 1,104,802,203 was received representing a 45% performance.  \uf0b7 Out of the twenty-four (24) activities sampled worth UGX 2,268,128,595 (USD. 618,058), all the targets for the twenty-four (24) activities were yet to be achieved. \uf0b7 Out of the approved budget of UGX 2.45 Bn (US$ 668,200) for the year 2021 only UGX. 1.1Bn (US$ 301,055) was available for spending resulting in a shortfall of UGX.1.35Bn (55%).  \uf0b7 Out of the total available funds of UGX 1.104 Bn, only UGX 0.142Bn (11.3%) was spent resulting in unspent balance of UGX.0.962Bn.  \uf0b7 There was delay in take-off of project activities in the selected sites thereby affecting overall service delivery.  \uf0b7 The entity received off-budget financing to a tune of UGX 1.1 billion."], ["Refugee Integration- MUST project for the period ended  31st December 2021", "Human Capital Development", "Unqualified", "\uf0b7 According to the approved budget as outlined in Article 4 of the Grant Agreement, the entity was supposed to receive EUR.48,248 (UGX.204,716,264) out of which nothing was received, but rather balance brought forward was utilized worth EUR.6,068.83 (UGX.25,429,470).  \uf0b7 Three employees were paid monthly salary from MUST Refugee Integration Project to a tune UGX.18,529,056 (EUR.4,367) (translated using a rate of EUR.1 to equal to UGX.4,242.84."], ["Social Networks Study Project in MUST for the Period ended 30th June 2021", "Human Capital Development", "Unqualified", "\uf0b7 According to the approved budget as outlined in the Modification of the Consortium Agreement, the entity was supposed to receive USD.319,941 (UGX.1,155,306,951). However, only USD.275,295 (UGX.994,090,245) representing 86% of the budget was received, resulting in a shortfall of USD.44,646 (14%)."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 616, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Retirement Benefits Regulatory Authority (URBRA)", "Private sector development", "Unqualified", "\uf0b7 Although the entity received all the approved budget for the FY of UGX.13.625Bn, absorption was 97% worth UGX.13.181Bn, leaving UGX.0.444Bn unabsorbed.  \uf0b7 Eleven (11) outputs with one hundred thirty-six (136) activities worth UGX.11.687Bn were partially implemented. Out of the one hundred thirty-six (136) activities, the entity fully implemented one hundred (100) activities; thirteen (13) activities were partially implemented, while twenty-three (23) activities remained unimplemented.  \uf0b7 I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.21.51Bn budgeted and approved wage funds for the four financial years, only UGX.20.89Bn was utilised, giving rise to unspent balances amounting to UGX.0.620Bn. Unspent balances imply the entity over estimated its wage budget over the period under review.  \uf0b7 URBRA is not enrolled on the IPPS/HCM system operated by Ministry of Public Service. Failure to enroll the entity on IPPS/HCM undermines the full utilisation of the HCM investment, accountability, transparency and improved service delivery that is intended to be achieved through automation of human resource processes."], "type": "table"}}, {"content": "616", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 616, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["", "\uf0b7 Out of USD.277,141 (UGX.1,000,692,292) of funds available for the period, a total amount of USD.226,294 (UGX.817,045,451) was spent, representing an absorption level of 82%, leaving a balance of USD.50,848 (UGX.183,646,841) (18%) unspent. \uf0b7 I observed that management used direct procurement method to procure health insurance worth UGX.6,630,000 (equivalent to USD.1,837), without appropriate justification.", null, null], ["TB-SPEDD Project  of Mbarara University of Science  and Technology for the  Period ended  31st October 2021", "Human Capital Development", "Unqualified", "\uf0b7 Euros 65,228.48 was spent representing an absorption level of 96%, leaving a balance of Euros 2,415.5 (4%) unspent."], ["The Analysis of past  and projected  future land use change and its Impact on the sediment  Fluxes in RWIZI Catchment (RWIZI) project for the period ended 31st December 2020", "Human Capital Development", "Unqualified", "\uf0b7 The project had Euros 28,243.89 available to spend, but spent only Euros 20,068.57 (71%), leaving a balance of Euros 8,175.32 (29%) unspent."], ["The  skills acquisition project  in Mbarara University of Science  and Technology for the  period ended 31st May 2022", "Human Capital Development", "Unqualified", "\uf0b7 A total amount of GBP.67,827 was spent on activities of the project, representing an absorption level of 72%, leaving a balance of GBP.26,163.80 (28%) unspent."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 617, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Retirement Benefits Regulatory Authority (URBRA)", "Private sector development", "Unqualified", "\uf0b7 Although the entity received all the approved budget for the FY of UGX.13.625Bn, absorption was 97% worth UGX.13.181Bn, leaving UGX.0.444Bn unabsorbed.  \uf0b7 Eleven (11) outputs with one hundred thirty-six (136) activities worth UGX.11.687Bn were partially implemented. Out of the one hundred thirty-six (136) activities, the entity fully implemented one hundred (100) activities; thirteen (13) activities were partially implemented, while twenty-three (23) activities remained unimplemented.  \uf0b7 I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.21.51Bn budgeted and approved wage funds for the four financial years, only UGX.20.89Bn was utilised, giving rise to unspent balances amounting to UGX.0.620Bn. Unspent balances imply the entity over estimated its wage budget over the period under review.  \uf0b7 URBRA is not enrolled on the IPPS/HCM system operated by Ministry of Public Service. Failure to enroll the entity on IPPS/HCM undermines the full utilisation of the HCM investment, accountability, transparency and improved service delivery that is intended to be achieved through automation of human resource processes."], "type": "table"}}, {"content": "617", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 617, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["The  Third National Communication Project Implemented  by Ministry of Water  and Environment (TNC) December 2022", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "The following was noted:  \uf0b7 A Project concept note was prepared and approved as evidenced in an approval letter of 16th February 2019.  \uf0b7 A project profile was prepared and approved by the Development committee as evidenced by DC communication of approval of October 2028.  \uf0b7 The Project Pre-feasibility and Feasibility studies were undertaken and that reports were approved by the DC of MoFPED as evidenced by Copies of the approval minutes availed for audit.  \uf0b7 Whereas the project was expected to end on the 30th of June 2024, an extension of one year ending 30th June 2025 was granted to complete all the project deliverables and manage the defects liability period.  \uf0b7 I sampled eighteen (18) outputs with eleven (18) activities and noted that targets for six (6) activities had been fully achieved, targets for 8 activities had been partially achieved while 4 activities were yet to be achieved.  \uf0b7 The project had an approved budget of UGX.51.35Bn for the financial year 2022/2023 out of which UGX. 61.93Bn was available for spending resulting in excess receipts of UGX.10.58 Bn representing 120.6% performance.  \uf0b7 Out of the total available funds of UGX. 61,958,103,355, only UGX.60, 562,511,646 was spent resulting representing an absorption level of 97.8%.  \uf0b7 I noted that some projects had been completed while others were still ongoing implying that service delivery was yet to be fully realized."], ["Uganda Country Coordinating Mechanism (UCCM) (for the year ended 31st December 2022)", "Human Capital Development", "Unqualified", "\uf0b7 UCCM budgeted to receive revenue of UGX. 2,548,835,136 for the year 2022. Of this budget, UGX.1,695,987,057 was realized representing an overall performance of 66.5% of the target and a shortfall of UGX.852,848,079, I advised the Accounting Officer to continue liaising with the respective stakeholders to ensure operational efficiencies that support timely release of funds.  \uf0b7 Out of the UGX.1,695,987,057 received, UGX. 374,977,836 was from Global fund; UGX.1,205,000,001 from Government of Uganda (Uganda Aids Commission) and UGX.116,009,220 from GIZ. In addition, UCCM had an opening balance of UGX.191,748,233. As a result, the available funds were UGX. 1,887,735,290 during the year; However out of a total of UGX.1,887,735,290 funds available during the year, a total of UGX.1,370,361,271 was spent resulting into an unspent balance of UGX.517,374,019 representing 27.4% of the available funds; The under absorption of funds has affected the implementation of planned activities of UCCM."], ["WIMS-MUST Project for the Period 1st September", "Human Capital Development", "Unqualified", "The following was noted;  \uf0b7 The entity was supposed to receive USD.31,753, out of which USD.30,556 was received representing 96% of the budget, resulting in a shortfall of USD.1,197 (4%)."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 618, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Retirement Benefits Regulatory Authority (URBRA)", "Private sector development", "Unqualified", "\uf0b7 Although the entity received all the approved budget for the FY of UGX.13.625Bn, absorption was 97% worth UGX.13.181Bn, leaving UGX.0.444Bn unabsorbed.  \uf0b7 Eleven (11) outputs with one hundred thirty-six (136) activities worth UGX.11.687Bn were partially implemented. Out of the one hundred thirty-six (136) activities, the entity fully implemented one hundred (100) activities; thirteen (13) activities were partially implemented, while twenty-three (23) activities remained unimplemented.  \uf0b7 I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.21.51Bn budgeted and approved wage funds for the four financial years, only UGX.20.89Bn was utilised, giving rise to unspent balances amounting to UGX.0.620Bn. Unspent balances imply the entity over estimated its wage budget over the period under review.  \uf0b7 URBRA is not enrolled on the IPPS/HCM system operated by Ministry of Public Service. Failure to enroll the entity on IPPS/HCM undermines the full utilisation of the HCM investment, accountability, transparency and improved service delivery that is intended to be achieved through automation of human resource processes."], "type": "table"}}, {"content": [["The  Third National Communication Project Implemented  by Ministry of Water  and Environment (TNC) December 2022", "Natural Resources, Environment, Climate Change, Water and Land Management", "Unqualified", "The following was noted:  \uf0b7 A Project concept note was prepared and approved as evidenced in an approval letter of 16th February 2019.  \uf0b7 A project profile was prepared and approved by the Development committee as evidenced by DC communication of approval of October 2028.  \uf0b7 The Project Pre-feasibility and Feasibility studies were undertaken and that reports were approved by the DC of MoFPED as evidenced by Copies of the approval minutes availed for audit.  \uf0b7 Whereas the project was expected to end on the 30th of June 2024, an extension of one year ending 30th June 2025 was granted to complete all the project deliverables and manage the defects liability period.  \uf0b7 I sampled eighteen (18) outputs with eleven (18) activities and noted that targets for six (6) activities had been fully achieved, targets for 8 activities had been partially achieved while 4 activities were yet to be achieved.  \uf0b7 The project had an approved budget of UGX.51.35Bn for the financial year 2022/2023 out of which UGX. 61.93Bn was available for spending resulting in excess receipts of UGX.10.58 Bn representing 120.6% performance.  \uf0b7 Out of the total available funds of UGX. 61,958,103,355, only UGX.60, 562,511,646 was spent resulting representing an absorption level of 97.8%.  \uf0b7 I noted that some projects had been completed while others were still ongoing implying that service delivery was yet to be fully realized."], ["Uganda Country Coordinating Mechanism (UCCM) (for the year ended 31st December 2022)", "Human Capital Development", "Unqualified", "\uf0b7 UCCM budgeted to receive revenue of UGX. 2,548,835,136 for the year 2022. Of this budget, UGX.1,695,987,057 was realized representing an overall performance of 66.5% of the target and a shortfall of UGX.852,848,079, I advised the Accounting Officer to continue liaising with the respective stakeholders to ensure operational efficiencies that support timely release of funds.  \uf0b7 Out of the UGX.1,695,987,057 received, UGX. 374,977,836 was from Global fund; UGX.1,205,000,001 from Government of Uganda (Uganda Aids Commission) and UGX.116,009,220 from GIZ. In addition, UCCM had an opening balance of UGX.191,748,233. As a result, the available funds were UGX. 1,887,735,290 during the year; However out of a total of UGX.1,887,735,290 funds available during the year, a total of UGX.1,370,361,271 was spent resulting into an unspent balance of UGX.517,374,019 representing 27.4% of the available funds; The under absorption of funds has affected the implementation of planned activities of UCCM."], ["WIMS-MUST Project for the Period 1st September", "Human Capital Development", "Unqualified", "The following was noted;  \uf0b7 The entity was supposed to receive USD.31,753, out of which USD.30,556 was received representing 96% of the budget, resulting in a shortfall of USD.1,197 (4%)."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 618, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Retirement Benefits Regulatory Authority (URBRA)", "Private sector development", "Unqualified", "\uf0b7 Although the entity received all the approved budget for the FY of UGX.13.625Bn, absorption was 97% worth UGX.13.181Bn, leaving UGX.0.444Bn unabsorbed.  \uf0b7 Eleven (11) outputs with one hundred thirty-six (136) activities worth UGX.11.687Bn were partially implemented. Out of the one hundred thirty-six (136) activities, the entity fully implemented one hundred (100) activities; thirteen (13) activities were partially implemented, while twenty-three (23) activities remained unimplemented.  \uf0b7 I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.21.51Bn budgeted and approved wage funds for the four financial years, only UGX.20.89Bn was utilised, giving rise to unspent balances amounting to UGX.0.620Bn. Unspent balances imply the entity over estimated its wage budget over the period under review.  \uf0b7 URBRA is not enrolled on the IPPS/HCM system operated by Ministry of Public Service. Failure to enroll the entity on IPPS/HCM undermines the full utilisation of the HCM investment, accountability, transparency and improved service delivery that is intended to be achieved through automation of human resource processes."], "type": "table"}}, {"content": "618", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 618, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}, {"content": [["2020 to 31st August 2021", "", "", "\uf0b7 A total amount of USD.29,702 (UGX.106,544,443) was spent representing an absorption level of 95%, leaving a balance of USD.1,468 (UGX.5,393,210) (5%) unspent."], ["WOTRO MRI Project  of Mbarara University of Science  and Technology", "Human Capital Development", "Unqualified", "\uf0b7 The project received EURO.13,860 (81%) out of the budgeted amount of EURO.17,138.  \uf0b7 From the total of funds available to spend of EURO.15,489, only EURO.8,670 was spent representing an absorption level of 60%."]], "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}], "page": 619, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "columns": ["Uganda Retirement Benefits Regulatory Authority (URBRA)", "Private sector development", "Unqualified", "\uf0b7 Although the entity received all the approved budget for the FY of UGX.13.625Bn, absorption was 97% worth UGX.13.181Bn, leaving UGX.0.444Bn unabsorbed.  \uf0b7 Eleven (11) outputs with one hundred thirty-six (136) activities worth UGX.11.687Bn were partially implemented. Out of the one hundred thirty-six (136) activities, the entity fully implemented one hundred (100) activities; thirteen (13) activities were partially implemented, while twenty-three (23) activities remained unimplemented.  \uf0b7 I reviewed the Budgets and Actual Expenditure for the period 2019/20 to 2022/23 and noted that out of the UGX.21.51Bn budgeted and approved wage funds for the four financial years, only UGX.20.89Bn was utilised, giving rise to unspent balances amounting to UGX.0.620Bn. Unspent balances imply the entity over estimated its wage budget over the period under review.  \uf0b7 URBRA is not enrolled on the IPPS/HCM system operated by Ministry of Public Service. Failure to enroll the entity on IPPS/HCM undermines the full utilisation of the HCM investment, accountability, transparency and improved service delivery that is intended to be achieved through automation of human resource processes."], "type": "table"}}, {"content": "619 \nREPORTS AND CONSOLIDATED FINANCIAL STATEMENTS OF THE GOVERNMENT OF THE REPUBLIC OF UGANDA FOR THE FINANCIAL YEAR ENDED 30TH JUNE 2023 \n620", "metadata": {"headings": [{"headings_0": {"content": "f.", "page": 558, "level": 5}}, [{"headings_0": {"content": "REPORTS AND CONSOLIDATED FINANCIAL STATEMENTS OF THE GOVERNMENT OF THE REPUBLIC OF UGANDA FOR THE FINANCIAL YEAR ENDED 30TH JUNE 2023", "page": 620, "level": 5}}], [{"headings_0": {"content": "REPORTS AND CONSOLIDATED FINANCIAL STATEMENTS OF THE GOVERNMENT OF THE REPUBLIC OF UGANDA FOR THE FINANCIAL YEAR ENDED 30TH JUNE 2023", "page": 620, "level": 5}}]], "page": 619, "document_name": "Consolidted Report ,Report of the Auditor General 2023", "type": "paragraph"}}], "table_of_contents": [{"content": ["LIST OF TABLES - VIII", "LIST OF ACRONYMS - XI", "GLOSSARY OF TERMS - XIII", "PART 1: INTRODUCTION AND PURPOSE OF THE REPORT - 15", "  1.0 INTRODUCTION AND PURPOSE - 15", "  1.1 GENERAL INTRODUCTION - 15", "  1.2 PURPOSE - 15", "  1.3 CHANGES IN REPORTING RESULTING FROM ACCOUNTABILITY AND BUDGET REFORMS - 16", "  1.4 SUMMARY OF AUDIT RESULTS - 16", "PART 2: REPORTS ON CONSOLIDATED FINANCIAL STATEMENTS - 19", "2.1 REPORT OF THE AUDITOR GENERAL ON THE CONSOLIDATED FINANCIAL STATEMENTS OF", "THE GOVERNMENT OF THE REPUBLIC OF UGANDA FOR THE FINANCIAL YEAR ENDED 30TH", "JUNE 2023 - 19", "    2.1.1 IMPLEMENTATION OF THE APPROVED BUDGET - 19", "    2.1.2 MANAGEMENT OF THE GOVERNMENT SALARY PAYROLL - 25", "      2.1.2.1 VALIDATION OF GOVERNMENT EMPLOYEES - 25", "      2.1.2.2 PAYMENTS ON WRONG SCALES - 28", "    2.1.3 MANAGEMENT OF THE PARISH DEVELOPMENT MODEL (PDM) - 28", "2.1.4 CONSOLIDATION OF ANNUAL ACCOUNTS OF MDAS AND LOCAL GOVERNMENTS WITHOUT", "CHANGE IN LEGISLATION - 33", "    2.1.5 CHANGE IN ACCOUNTING TREATMENT FOR NON-CURRENT ASSETS - 34", "    2.1.6 PAYABLES \u2013 UGX.10.818TN - 34", "    2.1.7 CLASSIFIED EXPENDITURE \u2013 UGX.728BN - 35", "    2.1.8 AUDIT OF PUBLIC DEBT - 35", "      2.1.8.1 PUBLIC DEBT PORTFOLIO ANALYSIS - 35", "      2.1.8.2 ANALYSIS OF EXTERNAL DEBT - 36", "      2.1.8.3 MOVEMENT OF DOMESTIC DEBT STOCK - 38", "      2.1.8.4 CONTINUED HIGH COST OF BOND SWITCHES TO GOVERNMENT - UGX.1.227TN - 40", "      2.1.8.5 CONTINUED ABSENCE OF A POLICY TO GUIDE SWAP ARRANGEMENTS - 41", "      2.1.8.6 ASSESSMENT OF DEBT SUSTAINABILITY - 42", "        2.1.8.6.1 DEBT TO GDP RATIO - 42", "        2.1.8.6.2 INTEREST TO TOTAL REVENUE RATIO - 43", "      2.1.8.7 HIGH PENALTY FEES CHARGED BY BOU DUE TO FAILURE TO PAY DEBT - UGX.405BN - 44", "      2.1.8.8 CONTINUED INCURRENCE OF HIGH COMMITMENT FEES - 44", "      2.1.8.9 REVIEW OF LOAN AGREEMENTS - 45", "        2.1.8.9.1 REVIEW OF INTEREST RATE SWAP AGREEMENTS - 45", "        2.1.8.9.2 PENALTIES ARISING FROM CANCELLATION OF LOANS - 46"], "page": 2}, {"content": ["2.1.8.9.3 CONTINUED BORROWING OF NON CONCESSIONAL LOANS FOR BUDGET SUPPORT \u2013", "USD.694,361,997 - 47", "2.1.9 EFFECTIVENESS OF NPA RETROSPECTIVE APPROVAL OF PROJECTS FUNDED BY LOANS", "AFTER CABINET RESOLUTIONS - 48", "    2.1.10 DOMESTIC ARREARS - 49", "    2.1.11 FAILURE TO OBTAIN APPROPRIATION FOR BONUS PAID BY URA - UGX.11.63BN - 53", "    2.1.12 ABSENCE OF A NATIONAL RESEARCH AGENDA - 53", "    2.1.13 IMPLEMENTATION OF PUBLIC FINANCIAL MANAGEMENT SYSTEM - 54", "2.2 REPORT OF THE AUDITOR GENERAL ON THE CONSOLIDATED SUMMARY STATEMENT OF", "FINANCIAL PERFORMANCE OF PUBLIC CORPORATIONS AND STATE ENTERPRISES FOR THE", "YEAR ENDED 30TH JUNE 2023 - 56", "PART 3: KEY FINDINGS FROM PROGRAMME AUDITS - 75", "  3.1 REVIEW OF THE PROGRAMMATIC APPROACH TO PLANNING AND BUDGETING - 75", "    3.1.1 AREA OF COMMENDABLE PERFORMANCE - 76", "    3.1.2 AREAS THAT NEED ATTENTION - 76", "  3.2 INDIVIDUAL PROGRAMME KEY AUDIT FINDINGS - 84", "    3.2.1 HUMAN CAPITAL DEVELOPMENT PROGRAM - 84", "    3.2.2 INTEGRATED TRANSPORT INFRASTRUCTURE AND SERVICES PROGRAM - 88", "    3.2.3 MINERAL DEVELOPMENT PROGRAMME - 89", "    3.2.4 AGRO-INDUSTRIALISATION PROGRAMME - 91", "    3.2.5 ADMINISTRATION OF JUSTICE PROGRAMME - 97", "    3.2.6 GOVERNANCE AND SECURITY PROGRAMME - 100", "    3.2.7 REGIONAL BALANCE DEVELOPMENT PROGRAMME - 107", "    3.2.8 PUBLIC SECTOR TRANSFORMATION PROGRAMME - 110", "    3.2.9 COMMUNITY MOBILIZATION & SENSITIZATION PROGRAM - 112", "3.2.10 CLIMATE CHANGE, NATURAL RESOURCES, ENVIRONMENT AND WATER MANAGEMENT", "PROGRAMME - 113", "    3.2.11 DEVELOPMENT PLAN IMPLEMENTATION PROGRAMME - 116", "    3.2.12 PRIVATE SECTOR DEVELOPMENT PROGRAMME - 117", "    3.2.13 INNOVATION, TECHNOLOGY DEVELOPMENTS AND TRANSFER PROGRAMMES - 123", "    3.2.14 TOURISM DEVELOPMENT PROGRAMME - 124", "    3.2.15 DIGITAL TRANSFORMATION PROGRAMME - 126", "    3.2.16 SUSTAINABLE URBANISATION AND HOUSING PROGRAMME - 127", "    3.2.17 LEGISLATION, OVERSIGHT AND REPRESENTATION PROGRAMME - 127", "    3.2.18 SUSTAINABLE DEVELOPMENT OF PETROLEUM RESOURCES - 127", "    3.2.19 MANUFACTURING PROGRAMME - 127", "    3.2.20 SUSTAINABLE ENERGY DEVELOPMENT PROGRAMME - 129", "PART 4: VALUE FOR MONEY, PFM ASSESSMENT AND ENGINEERING AUDITS - 159"], "page": 3}, {"content": ["  5.3 SPECIAL AUDITS - 297", "5.3.1 SPECIAL AUDIT REPORT ON UPDATE/RECONFIRMATION OF LIABILITIES OF BUSOGA", "UNIVERSITY - 297", "5.3.2 SPECIAL AUDIT REPORT ON VERIFICATION OF AMOUNT PAYABLE TO M/S STEAM", "INVESTMENTS LTD BY UGANDA ELECTRICITY TRANSMISSION COMPANY LIMITED - 298", "5.3.3 SPECIAL AUDIT ON THE VERIFICATION OF ASSETS AND LIABILITIES OF MOUNTAINS OF", "THE MOON UNIVERSITY - 298", "5.3.4 SPECIAL AUDIT REPORT ON EIGHT GRID EXTENSION PROJECTS IMPLEMENTED BY RURAL", "ELECTRIFICATION AGENCY UNDER MINISTRY OF ENERGY AND MINERAL", "DEVELOPMENT - 299", "5.3.5 SPECIAL AUDIT ON THE CONSTRUCTION OF SELECTED COURTS UNDER THE", "JUDICIARY - 300", "5.3.6 SPECIAL AUDIT REPORT ON ALLEGED MISMANAGEMENT OF FUNDS FOR KANARA WATER", "SUPPLY PROJECT IN KITAGWENDA DISTRICT (PHASE II &III) AND KIKAZI-NTARA", "ROAD - 301", "5.3.7 FORENSIC INVESTIGATION REPORT INTO COVID-19 RESPONSE FUNDS IN MINISTRY OF", "GENDER, LABOUR AND SOCIAL DEVELOPMENT (MOGLSD) - 302", "    5.3.8 OTHER SPECIAL AUDITS ON VALUATIONS AND VERIFICATIONS - 302", "PART 6: HIGHLIGHTS FROM LOCAL GOVERNMENT AUDITS - 304", "  6.1 EDUCATION DEVELOPMENT GRANT - 304", "  6.2 MICRO SCALE IRRIGATION - 306", "6.3 UTILISATION OF DISCRETIONARY DEVELOPMENT EQUALIZATION GRANT (DDEG) NON-", "USMID GRANT - 308", "  6.4 DEVELOPMENT RESPONSE TO DISPLACEMENT IMPACTS PROJECT (DRDIP) - 309", "  6.5 TRANSITIONAL ROAD REHABILITATION GRANT - 314", "6.6 IMPLEMENTATION OF UGANDA INTERGOVERNMENTAL FISCAL TRANSFERS (UGIFT)", "PROGRAM - 316", "  6.7 UGIFT INFRASTRUCTURE PROJECTS IMPLEMENTED ON UNTITLED LAND - 318", "  6.8 IMPLEMENTATION OF UGANDA ROAD FUND - 319", "6.9 UGANDA SUPPORT TO MUNICIPAL INFRASTRUCTURE DEVELOPMENT, ADDITIONAL", "FINANCING (USMID-AF) - 320", "6.10 DISTRICT RURAL WATER SUPPLY AND SANITATION CONDITIONAL GRANT (DWSSCG) .324"], "page": 7}, {"content": ["Table 1: Summary of Performance - 17", "Table 2: Summary of Current Year Opinions - 18", "Table 3: Trend of Opinions for MDAs, Higher Local Governments for the last Four years - 18", "Table 4: Summarising Key audit observations on Budget Performance - 20", "Table 5: Showing number of staff on main and short-term/temporary payrolls submitted for validation", " - 26", "Table 6: Summarising validation results - 26", "Table 7: Summarising PDM Releases - 29", "Table 8: Table Showing growth in external debt - 37", "Table 9: Showing domestic debt stock for the past four years - 39", "Table 10: Showing trends in domestic debt stock - 39", "Table 11: Showing Bond Switches UGX1.227Tn - 40", "Table 12: Showing debt position over the last 5 FYs - 42", "Table 13: Table Showing interest to total revenue ratio - 43", "Table 14: Table Showing commitment fees - 45", "Table 15: Table Showing payments and receipts under Interest rates swap - 46", "Table 16: Table Showing penalties arising from cancellation of loans - 47", "Table 17: Table Showing Borrowing of Concessional loans for Budget Support - 48", "Table 18: Table Showing Analysis of Domestic arrears for the last five financial years (Amounts in UGX", "Tn) - 49", "Table 19: Table Showing Growth in Domestic Arrears from Previous Financial year - 49", "Table 20: Showing entities not consolidated - 57", "Table 21: Profitability of Public Corporation and State Enterprises - 59", "Table 22: Profitability for the Financial Institutions - 62", "Table 23: Operating Margin of Public Corporation and State Enterprises - 63", "Table 24: Returns on Assets - 66", "Table 25: Return on Asset for the Financial Institutions - 68", "Table 26: Liquidity Assessment - 69", "Table 27: Loans and Advances performance - 71", "Table 28: Showing Debt Analysis - 72", "Table 29: Showing the 20 programmes - 75", "Table 30: Performance of warrants by programmes - 79", "Table 31: Utilization of warrants by Programmes - 80", "Table 32: Status of Tax appeals for the year ended 30th June 2023 - 100", "Table 33: Table showing funds absorption climate change, natural resource programme - 113", "Table 34: Table Showing Government Debt - 117", "Table 35: schedule of entities reporting arrears - 135"], "page": 8}, {"content": ["Table 36: showing Employees in Other Government Organisations who did not appear for the", "Headcount and were not accounted for - 138", "Table 37: Schedule of Entities with unpaid Salaries UGX.2.2Bn - 138", "Table 38: Schedule of entities running in-house provident funds - 139", "Table 39: Summary of proposed Employee Deletions from the Payroll Arising from the Payroll Special", "Audit Exercise - 139", "Table 40: Table showing Engineering /Public Works audits during the period of reporting - 259", "Table 41: Table showing advance payment guarantees for five (05) projects expired prior to recovery", "of advance worth UGX 2,716,467,669 - 261", "Table 42: Table showing delayed completion of works on ten projects - 262", "Table 43: Table showing delayed contractor payments attracting interest - 263", "Table 44: Table showing sites inspected with omissions or defects on site - 265", "Table 45: Table showing incidences of inadequate implementation of environmental, health, social and", "safety measures - 266", "Table 46: Table showing works where concrete elements did not meet the expected minimum", "compressive strength - 267", "Table 47: Table showing projects with failed parameters of Gravel and course aggregate - 268", "Table 48: Table showing inconsistencies in some of the quantities certified in all the ten (10) contracts", " - 269", "Table 49: Table showing contracts with omissions in the designs which could compromise the", "performance and safety of the constructed infrastructure - 271", "Table 50: Table showing delays in project completion - 273", "Table 51: Showing unjustified/irregular payment to contractors - 274", "Table 52: Showing omissions and defects at the following fourteen (14) sites - 275", "Table 53: Showing projects where the supervision teams did not test some of the materials used prior", "to their incorporation into the works - 277", "Table 54: Showing failures of some of the concrete elements and parameters for some of the sampled", "materials - 278", "Table 55: Inconsistencies in some of the quantities certified in twelve (12) out of the fifteen (15)", "contracts - 279", "Table 56: Schedule of IS Audits undertaken - 290", "Table 57: Description of Information Systems at UNEB - 292", "Table 58: Showing special audits on valuations and verifications - 302", "Table 59: Schedule of implement various infrastructure projects UGX.6.499Bn - 308", "Table 60: Schedule of breakdown of the planned and actual activities implemented - 310", "Table 61: completed infrastructure worth UGX.12.041Bn not in use by the communities due to lack of", "medical equipment - 312", "Table 62: Planned and actual activities that were implemented using the program funds - 316"], "page": 9}, {"content": ["Table 63: Roads rehabilitated at a cost of UGX.13.469Bn - 320", "Table 64: Breakdown of planned and actual activities using DWSSCG Grant - 324"], "page": 10}]}